7
Tireragan Trust Annual Report Ist May 2024- 30th April 2025 Scottish Charitable Incorporated Organisation SC022859
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Tireragan Trust Annual Report 2024-2025
Scottish Charitable Incorporated Organisation SC022859
Principal Office : 2 Knockvologan, Fionnphort Isle of Mull PA66 6BN
Bankers : (since 7 April 2022) The Cooperative Bank, P.O. Box 101, 1 Balloon Street, Manchester M60 4EP
Directors (elected at AGM December 2024):
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Report Summary
2024/25 has been a very productive year for the Trust. We achieved 6 of our 8
priorities for the year: 25 year lease agreement, baseline vegetation survey, away day for the Trustees, reduction of deer numbers, establishing a central document storage base, and continuing our outreach work together with building our network of volunteers. The last priority is paying us dividends as we now have a significant number of volunteers willing to assist in projects both locally and from further afield. The two outstanding priorities: website update and raptor/reptile surveys have been added to our 2025/26 priority list.
However we didn’t stop at our priorities! This was the year that the 2km trail from the entrance to the beach became much more accessible thanks to the hard work of our volunteers repairing bridges, laying / repairing boardwalk and digging out ditches. A very big thank you to all of them, its a huge achievement and your hard work has made this possible.
In 2025 we have already demonstrated reduced deer entry and grazing due to fence repairs and 4 sessions of deer stalking over the last 2 years. We are also seeing rewetted peatland through our peat dam project improving biodiversity and sequestering carbon. The last year has had a focus on establishing a baseline data set and we now have a comprehensive baseline vegetation habitat survey and herbivore impact assessment.
It also got us into the local and national press! One of the findings of the baseline habitat survey was that woodland in Tireragan has almost doubled in the last 30 years and this was picked up by Scotland~:The Big Picture. From there the Times, The National and The Herald ran articles.
We are pleased that we have agreed a further 25 year lease with the owners of the land and are in the process of finalising the lease together with a Memorandum of Understanding.
Looking forward, we have written a 25 year strategy and our priorities for 25/26 include exploring scientific opportunities for further study of the land whether that be archeological, geographic, environmental or anything else. We aim to continue to make links with local organisations and those further afield. If you are interested in learning more and receiving our bi annual newsletter please join us and become a member of Tireragan Trust.
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Dragon and damselfly survey and beach clean at Traigh Ghael
Introduction
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The Tireragan Trust is a Scottish Charitable Incorporated Organisation registered with the Office of the Scottish Charity Regulator. The Trust is responsible for managing Tireragan’s 625 hectares on behalf of the landowner and its Constitution acts as its governing document. The Directors are based on Mull, Iona and the mainland.
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Tireragan is an area of land on the southwest tip of the Ross of Mull on the Isle of Mull. It is wild, rugged and beautiful, encompassing rocky coastline, upland heath and bog, nationally important native woodland communities (Celtic rainforest) and grassland. It is home to an abundance of flora and fauna including birds, raptors and lichen. In 1995 Tireragan was fenced, livestock was removed and bird and vegetation surveys undertaken. This has allowed us to observe and assess some of the stunning benefits of over 30 years of re wilding and provides us with a species-rich resource and research opportunity.
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There is open access to the land with a few rough and rugged trails. The Trust aims to minimise disturbance beyond management interventions intended to maximise biodiversity, instead utilising creative ways to connect people to the land, particularly combining art and science. It aims to also address and support increasing tourism by encouraging respect for the land and management aims, and provide educational, economic or artistic benefits to the local population.
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The Trust’s vision is: T o protect and enhance the biodiversity of the Celtic rainforest, moorland and marine habitats of Tireragan, promoting people’s sensitive connection with the land, through enjoyment, education and science.
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Its management aims are to:
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a) Protect the wild and natural habitat of the land
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b) Enhance biodiversity through sensitive management of the land
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c) Connect people sensitively to the area, to be part of the past, present
and future landscape whilst protecting and enhancing it
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By 2030, building on our 2024 habitat vegetation survey and herbivore survey, we hope to see significantly more tree cover and evidence of increasing biodiversity, robustly evidenced through survey data. We will also be able to compare changes and prevalence of species present as well as the grazing impact of the reduction in deer.
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We also hope to have joined up with individuals or organisations across the Ross of Mull to develop a wider landscape vision for sensitive management of the land, to increase its biodiversity, beauty, attraction to and sustainable management of tourism. We intend to build on connections we have made both in the local community and others living further away to increase awareness of the conservation, scientific, artistic and leisure benefits of this beautiful area.
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By 2050 we aim to be part of a net zero Mull land management approach supporting diverse and resilient habitats and a thriving, sustainable local economy.
Achievements and activities during year 2024 - 2025
Enhancing biodiversity
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of Etive Ecology undertook a comprehensive vegetation habitat survey in August 2024 thanks to funding from Flora and Fauna International and Scotland: The Big Picture (Northwoods Rewilding Network). This has provided the Trust with a comprehensive baseline survey and valuable data.
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In March 2025 a grant from Northwoods allowed for ecologist to undertake a Herbivore Impact Assessment. This has given us a baseline of browsing levels after the period of high deer numbers, demonstrating high red deer browsing levels especially of oak and aspen, allowing us to compare this with future data.
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The assessment coincided with one of our trail maintenance weeks and so our volunteers got the benefit of a short workshop from the ecologist on how to conduct a herbivore impact survey.
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The peat dams continue to hold and flourish with expanding vegetation. The dragonflies have returned although the very wet cold summer meant that fewer surveys have been completed. We completed two in July and September 2024.
First frogspawn in one of the new pools
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- Northwoods provided funding for Mull based to collect some samples of Aspen from Tireragan to be part of “ Aspen library” with the view to growing them on and replanting them back in 2-3 years.
Management access and maintenance
- In May 2024 we continued with the work started in late April and held a further 2 days of volunteer work focusing on the area between the bridge in the central valley and the beach. We completed a few more significant sections of boardwalk as well as trail clearing and ditch digging. Most volunteers were local and the few that came from off Mull stayed with trustees.
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- In March 2025 we had two very successful volunteer weeks focusing on the remainder of boardwalk building and trail maintenance. We were able to pay local business for materials as well as food and accommodation for 18 off island volunteers. In addition we had another 20 local volunteers who were able to join us for a day or 10 days depending on their availability. In total we had 138 volunteer days of work. We moved 60 3M planks from Knockvologan up to 2km over rough terrain, plus 40 supports made from 100x100mm posts and several fence posts for added strength. We built board walks over all the worst boggy areas and also had time to dig and clear ditches in some of the wetter areas and finish clearing trees and shrubs from along a very overgrown section of fence line. In between trail work we also visited the beach to clear and bag rubbish. The 2km trail is now much improved both along the entire length to the beach and also around the base of Tor Fada. It was an incredible feat that surpassed even our most optimistic hopes. A very big thank you to the amazing volunteers, Isle of Mull bunkhouse, the Ferry Shop, Linda Cameron Catering and of course the Brown Forbes Memorial Fund for providing the £5.982 grant which made this all possible.
Volunteer weeks in April 2025
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In June 2024 2 volunteers walked the entire fence line (9km) checking on recent repairs completed in 2023/24. They found 2 sections where trees and shrubs had grown in against the fence that would need to be cut back. This work was then undertaken and finished in March 2025 on one of the volunteer weeks.
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On the 9th of July, we took Gaelic place name specialist and his colleague out into ‘Tìr Fhearagain’. We showed them the hidden winding road near Traigh Ghael which made a big impression on them.
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A local volunteer spent many days in the spring bracken bashing along the trail. As a result the complete trail from entrance gate to beach . was free this year from bracken enveloping it. Thank you
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A few of the Trustees joined a ‘leaky dams’ building workshop at Ardura Community Forest organised by Northwoods. ‘Leak dams’ slow water runoff and nutrient loss, and create wetland habitat.
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- We had 2 sessions of deer stalking from Ronan Dugal in October 2024 and February 2025. In total 46 deer were culled and these figures have been returned to Nature Scot as per our obligation under the Deer (Scotland) Act 1996.
| 2024-2025 | Red | Roe | Sika | Fallow |
|---|---|---|---|---|
| Male - in season | 23 | 0 | 0 | 0 |
| Male - out of season | 0 | 0 | 0 | 0 |
| Female - in season | 8 | 0 | 0 | 0 |
| Female - out of season | 9 | 0 | 0 | 0 |
| Calf | 6 | 0 | 0 | 0 |
| Year total | 46 | 0 | 0 | 0 |
Deer will continue to be able to access Tireragan via the beach. We are working towards a much reduced deer population in the knowledge that deer are a native species so should be part of the biodiversity but just in much reduced numbers. We do not intend nor would be able to completely eradicate them.
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Educational and outreach work
- Scotland: The Big Picture ran an article on Tireragan highlighting the changes in the landscape post 1997 when sheep and deer were excluded from the area. This was then picked up by The National and The Herald.
https://www.thenational.scot/news/24897051.woodland-mull-doubles-30-yearsfollowing-rewilding-efforts/
https://www.heraldscotland.com/news/24897073.woodland-mull-peninsuladoubles-30-years/
- The Times also ran an article celebrating the increase in woodland cover over the past 30 years and cited Tireragan as one of Scotlands pioneering re wilding sites.
https://link.thetimes.co.uk/view/62e2a8a33ca298c5c50e7f66mw8wi.6f/24c64d44
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We had our annual stand at the Bunessan show in early August. The weather was extremely wet which reduced the numbers of visitors attending, however we had many interesting discussions with people concentrated inside the tent due to the weather! The show is an important way for us to connect with the local community as well as visitors and to showcase Tireragan.
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One of our Trustees attended a Northwoods Community Engagement Workshop in November 2024 and we now have access to their Community Engagement Toolkit.
Administration and governance
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We held a one day Trustee Workshop of activities and discussion facilitated by in June 2024 at Knockvologan Barn. The workshop focused on identifying and clarifying the role and priorities for the Trust in the coming years. It was an excellent day which succeeded in its aims and which we aim to repeat at intervals.
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The Trust has written a strategy document which will enable it to progress its aims and vision over the next 25 years.
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The Tireragan Trust Constitution was reviewed in April 2025 and several changes proposed. These will be put forward at the Trust AGM on November 8th 2025.
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The Conflict of Interest register has been reviewed by all Trustees.
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We have established an accessible storage system for Trust documents and information using google drive.
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Five Board meetings were held throughout the year, including an Away Day on 29th June 2024. The remaining dates the Board met are: 29th September 2024, 10th November 2024, 2nd February 2025, and 7th April 2025.
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The Trust achieved 6 out of its 8 priorities for 2024/25. Raptor / reptile surveying and updating and revamping the Trust brochure, website and entrance map are the 2 outstanding priorities and have been added for 2025/26.
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The 25 year lease for the land expired in the summer of 2024. The owners of the land have agreed to a further 25 year lease and a Memorandum of Understanding which we are in the process of completing.
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stepped down as a Trustee in April 2025 and we thank him for his time, dedication and contribution to Tireragan Trust.
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The AGM was held on 14th December 2024 at Knockvologan Barn. 3 members attended and 9 members of the public (4 of which then signed up as members).
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stood down as a Trustee and was elected on to the
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Board.
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presented a slideshow on the Trusts activities throughout the year
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highlighting the work achieved on surveys, trail maintenance, fence repair, bracken bashing, and peat dam reinforcement. The pictures said it all - motivated enthusiastic volunteers enjoying being part of projects to protect and enhance nature whilst at the same time improving access to wild remote areas.
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gave a presentation on the Habitat Vegetation Survey
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completed in August 2024 by Etive Ecology. This is a baseline survey which will act as a reference point and guide future management of the land, and as such is a significant piece of work.
The main vegetation habitats were found to be blanket bog, wet and dry heath, grassland, and woodland. The land is dominated by both blanket bog and wet heath habitats. All habitats were recorded as being in good to moderate condition. Woodland canopy is dominated by 4 species, eared willow, downy birch, sessile oak, and hazel with some areas considered to be of significant conservation interest due to their diversity of ground flora.
The presentation led to an interesting discussion regarding how to manage the restoration / creation of natural vegetation habitat and the differing ways of doing this. It was noted that Ardura Forest had identified original vegetation habitat species through peat analysis.
The report gave several suggestions as to options that could be undertaken and the board will consider these and other suggestions at its planning for future priorities. Refreshments were then served and following this a number of people went on a guided walk into Tireragan.
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Guided walks
Financial Summary
- Financial Summary 2024-2025
Tireragan Trust accounts and Independent Examiners Report is submitted to OSCR and available separately. There are currently no employees. The activities described above in this report have been taken on a voluntary basis by Board Directors and volunteers.
In summary:
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A. The opening bank balance on 1st May 2024 was £7,658. The closing bank balance on 30th April 2025 was £4,467.
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B. Deer management came to a total of £2,560. This was paid by Tireragan Trust and is reimbursed by the landowners in the next financial year on 21/5/2025.
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C. Funding received from Flora and Fauna in previous financial year was £4,713 of which funding strategy and the habitat survey have been completed. The workshop by Arkaig Community Forest has been cancelled and the funders have agreed remaining funding will go to better understanding what the next steps are in light of the survey report. Remaining funding £448.
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D. We received £5,982 from Brown Forbes Memorial Fund for the boardwalk project (materials + volunteers food and accommodation). The project has been completed and full funding spent.
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E. We received £2,750 from the Waterfall Fund for a beach clean project which will happen in next financial year.
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F. Total restricted funds on 30th April 2025 are £3,197.
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G. Northwoods Rewilding Network supported the Trust by covering half of fee for the habitat survey; paying for to
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locate, collect samples and genetic test several stands of aspen; and paying for ecologist to undertake a Herbivore Impact Assessment. These fees were paid directly from Northwoods and didn’t go through the Trust’s accounts.
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H. We received £520 as donations from members of the public. (Last year £1,350).
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I. Expenses paid out of unrestricted funds are the yearly insurance (£501) and website (£263), materials for boardwalks which were bought before grant funding was secured (£287), advertising (£74) and membership of the Community Woodlands Association (£10).
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J. Tireragan Trust Reserves Policy is to establish a level of reserves, which it may need in times when donations don’t cover the usual expenses such as website, insurance, maintenance of the track and fence. Tireragan Trust aims to keep £1,000 of the unrestricted funds as a reserve.
Priorities going forward
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Continue with surveying and include the following:
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Raptor surveying - Tireragan is a very important site for raptors especially hen harriers so we are keen to restart this.
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Reptile monitoring - we will have sheets of corrugated roofing placed in areas where adders and lizards are likely to congregate which we will monitor.
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Updating and revamping the Trust brochure, website and entrance map.
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Reconfiguring the entrance to Tireragan to incorporate a shelter, compost toilet , people counter and new gates / signage.
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Apply for funding for a beach clean involving local fishermen and build a small shelter at the beach to collect trash away from the shoreline.
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Undertake further baseline surveys including a drone survey and a drainage survey.
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Explore links with education institutions including universities and local school.
To all those involved, thank you so much for your efforts. And to anyone else, we hope to see you in Tireragan!
APPENDIX2
$C022859
Tireragan Trust
|OS( R
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[Periodstartdate J
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[Periodstartdate J
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)~Periodenddate
[Month__|L__Year ]|accounts
)~_Periodenddate
[Month__|L__Year ]||
|---|---|---|---|---|---|
|Section A Statement of receipts and payments||||||
|Unrestricted
fund
nds|Restricted
fund
unds|Expendable
endowment
funds|Permanent
endowment
funds|Totalfunds
t
period
current peri|Totalfundslast
iod
peri|
|to nearest £|to nearest £|to nearest £|to nearest £|tonearest£|tonearest£|
|Ai ReceiptsCe
legacies|
rants
[Receipts from fundraising activities |
|}|
lGrosstradingreceipts
|
landandbuldngs
|
land and buildings
Rentsfromland &buildings
a|
pies
|
activities|8,732
|
|
T||||520} |12,150
a |
|
8.732|
7,138
a|
ee|
a
a|
a||
|AT Sub total|a 732||||19,288|
|A2 Receiptsfrom asset&||||||
|investment sales||||||
|Proceedsfromsaleoffixedassets
|
Proceedsfromsaleofinvestments
|
A2Subtotal|__—*+|||||||
|A3 Payments||||||
|Erponsestorindaangaciwies TT|||||||
|Tnvesmentmanagementeasis||||ee|||
|activities
3,369
9,073
rants
andaoratons
Soemancecosis TT
RuaiTindependentevarinatonl
|[|
[Preparation
ofannualaccounts]
|
||||||
|
|
|
ee||13,081|
|A3Sub total|9,073|||12,442| |13,081|||
|A4 Payments relating to assetand||||||
|investment movements||||||
|Purchasesoffixedassets
Ps
Purchase ofinesimens
|
AdSubtotal|_____—)||||||
|Total payments||eSi||||
|849|||||6,207|
$C022859
APPENDIX 2 . Tireragan Trust Section B Statement of balances
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- Expendable Permanent
ania Restricted funds endowment endowment Total “ Total last period
funds funds pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Cash and bank bal it start of
paymentsSurplus / (deficit)account shown on receipts and (2,849) (341) (3,190) 6,207
Cash and bank balances at end of year 1,271 3,197 7,658
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
Detailsletails
to nearest £ to nearest £
- — —
Total
Details Fund to which. asset belongs Cost (if available). Currentavailable)value (if Last year
to nearest £ to nearest £ to nearest £
-
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
_ — —
Total
Details Fund to whichoeliability relates Amountlestimate)di Last year
to nearest £ to nearest £
oe — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
ee a
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Tireragan Trust 2024-2025 Receipts and Payments accounts / Statement of balances 2
December 2007
APPENDIX 2 . Tireragan Trust
$C022859
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) See additional notes Type of activity or project supported neice Number of grants f / —= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
Authority under which paid
C3b Trustee remuneration -
details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
Number of £ trustees
C4b Trustee expenses - details
Nature of relationshi Nature of transaction
Transaction Balance amount (£) outstanding‘ at
C5 Transactions with trustees and connected persons —_ Be Tireragan Trust 2024-2025 Receipts and Payments accounts / Notes 3 December
December 2007
APPENDIX 2
$C022859
Tireragan Trust
Additional analysis (1)
Analysis of receipts and payments
| 1 Donations | ||||||
|---|---|---|---|---|---|---|
| . Unresticted to nearest £ |
Restrictedfunds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Totalone perl to nearest £ |
Totallast P to nearest £ |
|
| Donationsfrommembersofthepublic | 7 |
520 |
||||
| Total | [820 | a) | ||||
| 2 Grants | ||||||
| Unrestncted finde to nearest £ |
= Restrictedfunds to nearest £ |
lotal current nerind to nearest £ |
lotal last nerind to nearest £ |
|||
| Scofandthe BigPecure | TT | [as | ||||
| Brown ForbesMemoral Trust boardwak project WaterfallFund -beachcleanproject Total |
[5382 2,750 8,732 |
P5382] 8,732 |
fe |
3 Gross receipts from other charitable activities
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. Expendable Permanent
Unresticted Restricted funds endowment endowment Total one Total last
funds funds Perl P
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
=
4Payments relating directly to charitable activities
- Expendable Permanent
eS Restricted funds endowment endowment Total oo“ Total eet
funds funds perio perio
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
| [507] [__—=i
Community Woodland subscription ee ee) |
Website SSCSCSC~ - -
Advertising 30,
PeatFunding Dam Project - Materials poPe Po P|550|
Fencing strategy es | P|} [7500|
+ materials ee | | | 9,583
PRED [2559] [892
Board walk project - materials 1,583 1,870};
Board walk project - food and accommodation oY 4400] |
es Po 152}
id 7613 2613|[ |
Tota 9073 P_i2.44a| [13.00]
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Tireragan Trust 2024-2025 Receipts and Payments accountsAdditional notes (1)
December 2007
APPENDIX2
$C022859
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Additional analysis (2)
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5 Breakdown of unrestricted funds
General Total Total
unrestricted unrestricted
funds funds last
period
Receipts
|| 520 | |520] | [4,350] |
| a |
Receipts ee |eee
from fundraising activities Cd es |ee
Gross trading receipts | ee |
Income from investments other than land and buildings || a |
Rents from land & building | a |
Gross receipts from other charitable activities Ld es | eee
Subtotal | 520 | p20] 1350|
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Total receipts eS |ee| [ee]
ExpensesPayments for fundraising activites CSCS” es |
Gross trading payments | a |
investment management costs rid es |
GrantsPayments relating directlyto charitable activities | 3,369 | | [3,369] |
and donations ri es |
Audit/independent | ee |eee
Preparation examination| ___———s| es |
of annual accounts} || a |
Legaicosts| [| es |ee
ee es |ee
ee a |ee
Sub total |__3,369|
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
Total payments Co) Cd)
Net receipts
/ (payments) ee| [ee]
Transfers to (rom) funds | | || | PS |Cs]
Surplus
/ (deficit) for year CATE | ES| Css]
Nature and purpose of funds
Payments relating to charitable activities for which no specific funding is obtained, and goveming the charity. Such as insurance, website, small projects.
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Tireragan Trust 2024-2025 Receipts and Payments accountsAdditional notes (2)
December 2007
APPENDIX 2
Tireragan Trust
$C022859
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----- Start of picture text -----
Additional analysis (3)
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----- Start of picture text -----
6 Breakdown of restricted funds
Landowners- Fauna & Flora Brown Forbes Waterfall Fund- Totalrestricted Total restricted
fencing + Memorial Trust - beach clean funds funds last
deermanagemen boardwalk project period
t project
Receipts
es |ee ee 10,800
a |ee 5 es ee
Receipts P5982 | 8,732
from fundraising activities a 9ee es
Gross trading receipts ee |ee 9es ee
Rents from land & building a |es 2 es
Gross receipts from other charitable activities rij ||, |; |
Sub total | 5,982 | 8,732 17,938
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Payments
Expenses
Gross for fundraising activites Co] 7
trading payments 0 0 es |
investment management costs PC | [
Payments relating direct
to charitable activities 2,765 073 | [ 12,184 |
6 | es |
Audit/independentexaminaton| 60{| {|| —_| es| |
Preparation
of annual accounts| {| {||| |
a 5 ee |ee ee |eee
Sub total |325| 2,765} | __— 5,983 | 9,073: | |__12,184|
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
Net receipts / (payments) a7) [0] |
Transfers to! (trom) funds a|| | | S|
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Nature and purpose of funds
Landowners donation towards fencing and deer management (culling). Remaining funds on 30/04/2025: £0
Fauna and Flora: funding towards a habitat survey and vegetation monitoring training: a workshop delivered by Arkaig Community Forest for directors; extemal support to divise a funding strategy. Remaining funds on 30/04/2025: £448
Brown Forbes Memorial Trust: funding towards boardwalk project to create boardwalks on the main path. Remaining funds on 30/04/2025: £0 Waterfall Fund: funding towards beach clean Traigh Gheal. Remaining Funds on 30/04/2025: £2,750
Tireragan Trust 2024-2025 Receipts and Payments accountsAdditional notes (3)
December 2007
APPENDIX 3
Scottish Charity Regulator
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Independent examiner’s report on the accounts ~
Report to the Charity name
trustees/members of Tireragan Trust
Registered charity SC022859
number
On the accounts of the Period start date Period end date
charity for the period Da Month Year Da Month Year
01 05 2024 to 30 04 2025
ber fo include th
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement Regulations. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, | do
not express an audit opinion on the view given by the accounts.
Independent examiner's jn the course of my examination, no matter has come to my attention
statement
1. which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed: Date: 29/10/25
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures
APPENDIX 3
Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose