SCANNED 15 JUN 2026 Charlty reglstratlon No. SC029485 {S¢otland Company reglstrdtlon No. SC224070 (Scollandl COMRIE MILLENNIUM FOOTPATH ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 318t OCTOBER 2025
COMRIE MILLENNIUM FOOTPATH ASSOCIATION Legal and AdmlThl8tfatlve Infonnatlon Trustee# Joyce Camegie David Scott Angell Colin Howat Charlty numbw {S¢olland) SC029485 Company nUMr SC224070 Reg181•r Offlc• righ-Na-Blair Fam) Comrie Perthshire PH6 2JQ Indop•nd•nt •xamlnor Webb & Wallace, Accountsnt8 10 Main Street Doune FK16 68J Banker• Clydesdale Bank PLC 26130 West High Street Crieff PH7 4DL
COMRIE MILLENNIUM FOOTPATH ASSOCIATION Contents Page Trustees, report Independent examiners report Statement of flnancial actrwities Statement of financial position Note8 to the accounts &7
COMRIE MILLENNIUM FOOTPATH ASSOCIATION Trystees. Report For th• p•rlod ended 31¥t Octobèr 2025 Stru¢turo, Gov•man¢• and Manageffl•nt Tho Tru8te•B pr¢8Mt thelr rgport and accounts forth• pgri¢xI •nded 31$t October 20X The acccounts have been prepared in accord8nce with the a(uunt6ng kxlicies sèt out In nots 110 the a¢count8 and comply with the Charitls govemlng documennt, the Charities and Trustee Irkveslrnent (Scotlandl Act 2005. the ChaTties Accounts (Scotlandl Regulations 2rxJ6108 amended) and A¢counl"ng and RepDrting by Chgrftie6.' Slolem•nl of Recommended PdIca applieable to chariti pmparin9 their a¢Un in accordatwA with the Finaneial R•portin9 StAndard applicablo in tho UK and R•publtc of Ireland FRS102108 4m¢ndgd for aeeountln9 perfods commenono from 1 January 2018). Obl•ctlv•• and A¢tivltlo• The a8sofAaon •xi$ts to advance, promote, encourage. ctrorfinat& and facAlltate thg CTeatlon and ManagennI ot IDcal footpath3 In Ihtr Comrie area for us8 by th general public. In p•rticular those with dl8abiltties such 88 wh•8lchalr UBeT8. th¢ le88 able wglk•r8. 8180 rents vjith ¢hllJrèn In pushchglrs for th• purp08e of fvrfherfng thttlr h•ath through th& re¢re8Uon of walking. The organl8atk¢n18 8 charltable ¢ompory Ilm8 by guar•nts8, IrK>Nporated on 9th O¢>ber 2001. Th• mpanY was constituied under o mOrnduM of Ass00tkJn &stsbllshe8 lis obJed8 and power8 and 1$ regulated by ils Artldo8 of AssocA81ion. In th8 gvent oflh¢ b'ng wound up memb8r8 *Thikl bo requirad to eontrlbuts an amount nol gxceedlng £1 each. The Tru$lee8. who 8r8 8180 tho dir¢¢lors fortho PUTPOSO ofcomp8ny L4w, and 8erved dudng tha parfod wem.. Joyce Carnegle David Scott Angell Colln Howat A¢hlev•ment• and P•rfornianc• Fundralslng to repair and stAbilise the lood d8m890 ol the riverbank at the stsrt of thè path and save the Lednock Mlllenlum P8lh from closure. We ¢onllnue to maintain the Path and drainage and plantwldflrywers with the help of Comri& cubs and Slratho118n 8chool pupil$ orggnised by Greeny¢& RaThJer8.
COMRIE MILLENNIUM FOOTPATH ASSOCIATION Tru8tse8' Report For the PBriod ended 31Bt OCtor 2025 Flnanelal R•vlgw During the finanrAal year to 31st October 2025 Ihg cgrity r9Ced a net In funds of £42,965. PlanB lorthg futur• We wll continue to rnaintsln the path to a hlgh $lendard. to ke8P it sullablg for labIll$s. stst•m•nt of Tru•ts•'• rn•pon•lbllStl Th• Trustses, who Ara also th& dlrectcrt olConvl• Mlllonltyn Fcwoth Assodatlon for tho purpo88 of company law. are re¥)onsible for preparing the Truste6s' Report and the acc£sunts in accAJrd8nce wth appllcabb law and United Kingdom Accounting Standards Iunited Kingdom G&n8r8lly Aeceptsd Accounting Practicl. Company Low rgqulres the TNstee8 Io PTepare aOunts for eath finanrial year whi¢h gv¥ a Irve and f8lr vl ol the stat8 ol affalrs of lh8 Charlty and of th¥ Incoming r8soUrS 8nd apIcation of resourc&s, including thè In¢ome and expenditur•, ol the charftabl8 comp8ry for that p1(J. In prep8rlng theBe accounts, the TTust888 are r8qulr8d lo.. 1. $•1gct suitsble a¢counUng policies and then apply them 0?1$tOn- 2. obsarvo lh6 methods and princlpl¥$ in Chorili8s SORP.. 3. rn8keludgement8 and e8Umale8 that affj reasonable and prum., and prepare th6 account on the golng L¥)nr4m b06 unlM8 it18 in8pwopri•t• to PTeBufTYd that th8 Charfty wlll ConnUe In operation. The TruBtees are responsible for keeping adequaie occounting records that di8dose wilh reasonable 8ccuracy 8t any lime the fin8n¢ial position of the Charity Jnd enablo Ihom to ensure Ihat tho •¢¢ounl$ ¢omply th the Charf11•6 and Trustee Investment (Scotlandl A¢t 2005, th¢ Chantie$ Accounts Iscollanffj ReguLqilons 2006 las 8m8ndedl and the Companl8s Aci 2006. Thay af• also r•8ponslbl• for safeguarding the assets ol the Chairty and henca for taklng reasonable 8t8P8 for the prevention and deteCOn ol fr8ud And other Irregu5aTbtse$. The Tru81008' reportwas 8pprovgd by th• 80grd of Trnst. Name Date 2bj -liè
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMRIE MILLENIUM FOOTPATH ASSOCIATION LTD I feport on the accoLbnts of the charity fty the year ended 31st October 2025 whi¢h are 891 out on page8 2 to 7. Rospoctlvo re•ponslbhllUM of tru8t•89 and •xamin•r The Gharity's trustees (who are also the dsrectors of the Company for the purpo8eB tsf company lawl are responsible for the preparation of the accounts in accordance with the temis of the Charities and Tmstee Investment (S¢oUandl Act 2005 and the Charities Accounts Iscouand) Regulats'ons 2006 las amended). The charity trustee8 consider that the audit requirement of Regulation 10111 lal to (G} of the Accounts Regu&lions doe8 not app.11 13 my mponsibility to examine the accounts as required under 8eetion 44{11 Icl of the Act and to $tsl• vA)ether paitioJl¥ m8tters hovo come to my attontion. Basls of Ind•p•nd•nt •xamlngVs ¥tstèm•nt My Oxaminalion Is eArrfed out in accordance vAth Regulation 11 of the 2006 Attounts Regu1811ons. An examinatson Includes a VIeW of the a¢inting records kept by the ¢hanly and a comparison of the accounts presented WAth those rècords. It 8190 includ9¥ con$lderallon of any unusual items or disclosures in the accounts and s88k8 èxplanatlons from the Iru$te¥ ¢onceming any Such matters. The procedures und•rtaken do not provid• 811 th• evlderte that would be required In an audit, and con8equenUy I do not expre88 an audit ownion on th• view gi¥¢n by the accounts. Ind•pgndgnt •x4mlnBr t•tsm•nt In the course of my examlnalion, no matter has com? to my attention 1. whith gives mè reagonoble cau$¢ to 1¥8 that In any matsrial re8pect the requirements.. to keep a(tounting records In accordance Section 44(11 la} olthe 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • lo prepare accounts which accord wth the a¢¢ounting recordi and comply Y*th RegUlatn 8 ofthe 2006 Regulation$ have not been mot. or 2. to vthith. In my attentlon •hould bè dr In order to onable a prop•r understsndlng of th• accounts to be reoGhed. •x Colquhoun FCCA Webb & WalL8ce 10 M8Sn Street Doune Date- 2a26
COMRIE MILLENNIUM FOOTPATH ASSOCIATION STATEMENT OF FINANCIAL ACTNMES Includlng In¢om9 and Expondlture Account FOR THE YEAR ENDED 31st OCTOBER 2025 2026 2024 Fund• Fund• Tot•1 Fund• Fund• Totsl INGOMING RESOURCE8 DonaUon8 Ch¥ritable activitie$ Grants {non%ov) 200 200 S3,370 63.370 51,471 61.471 TOTAL INCOMING RE80URCES 53,370 53.370 51.671 51.671 RMour¢ Exp•nd•d Charltable a¢tlvltl• Governan¢• Colts 96.14S 190 96,145 2,315 187 2,315 167 TOTAL RE80URces EXPENDED 90,335 96,335 2.482 2,482 NET IEXPENDITUREI I INCOME NET MOVEMENT IN FUNDS (42,9851 (42.985) 49.189 49,189 Fund brought f+)ThYard at 1 Nov•mbw2024 51,199 51.199 2,009 2.009 Fund caTrf•d forward at 31st O¢tob•r 2025 8.234 8.234 51,199 51.199 Th• conyny h•d no 0lh•rr•¢ognlwd or low• In th• p•rftsd. All Incomg *nd o¥p•ndltur• d•rlv• frorn contlnulno •edvltl•• Tho statem•nt of flnanclal a¢tlvltle8 also ¢ompllo8 wlth th• rnqulrnmonts lor and InMmo and •xp•ndlturo account undgr th• Compani6• Act 2006.
COMRIE MILLENNIUM FOOTPATH ASSOCIATION BALANCE SHEET FOR THE YEAR ENDED 31st OCTOBER 202S 2026 2024 FIXED AssErs: Tangible assets CURRENT ASSETS: Debtors and Prepayments Cash at bank and in hand 8.234 8,234 51,199 51.199 Totsl currnnt a8B•ts LIABILITIES: Creditors falling due within one year NET CURRENT ASSETS: 8,234 51,199 TOTAL ASSET8 LE88 CURRENT 8.234 51.199 Th• funds of th8 ch•rSty: Re8tricted income fund8 Unrestricted incrAne funds 8.234 51,199 Total ch•rlty fund8 8.234 51.199 Th• company 18 •ntiil•d to tho mPIk)n from tr 8udft r8qsJrement ojntained In sgth.on 477 olthg Cornpanle8 Act 2006, forthe riod ended 31 Octobor2025. No rnernrd the eompary haB dep08ited 4 noocé, PUTsuant to 8erthon 476, requiring an au(ltt ol these accounts. The Trusta88' rosponsibile5 for ensuring that tho charity keep$ accounb'ng rec¢rd$ comply Be(oft 386 tsf the Ad andfor preparing accounts which gNe a Irue andfair vi&Y of fhe sts(e of aff¥ir8 of Ihe company 91 yaor and of ils In¢omlng resour¢es and apiCal ol Te50urces. indudln9 its income and exFendrturo, for tha finandal year at the end ol the financjalln a¢¢ordance w71h r8qUiTemenl8 ol secty'08n 394 gnd 395 and whth oth•rw5e compty with the requirement$ ollhè Compani88 2LIJ6 rebknryJ to attounts. BO far a8 applicable to tho company. These accounts have teen pr•pad in ¥c>xd8n(x *ith the rxovl8h)n8 aWk9b to 0)mpon$ 8uW•ctkn tho Small cornpanieg Teglme. These 8ccounts were approvod by th• TruBt•u on oyce Camegle Trusteè Compary r•glstration nUMr SC224070
COMRIE MILLENNIUM FOOTPATH ASSOCIATION NOTES TO THE FINANCWL STATEMENTS FOR THE YEAR ENDED 31st Octi>ber 2025 ACCOUNMNG POUCIES Charity Infxmatlon Comrie Millenium Footpath Aswciation is a yivate company limited by guarantee incorporated in Scotland. The regtered office is TWn&b1 Fam7. C¢yntie. PH6 2Ja. 1.1 A¢¢ountlng conwntlon The accounts have been preparpjj in a¢¢ordance with the Chal$ Memorandum 8nd Articles, the Charities arxl Tnjstee Invesiment (So)Vandl Ad 2005, the Charities AcGounls (Scoand) RegulalJns 2006 las aTnendedl and Anting an(J RepoTbng by Chadlies.. Slalgment of Recommended Prath"ce applvble to charities pr8paring their accounts in accordance the Finaneial Rei>)iting Standarg applicabl8 in the UK and Republ of Ireland {FRS1021 las aMded for accounting pgriods commenclng from 1 January 20161. The Charity 18 a Bentrfit en as defined by FRS 102. As8•8ts and Ilablties ar8 reccgnised al histtirw eo8t or knnsaction value unle otheTh¥O8e stated In the Teievant anting polh¥ note8($1. Thg Chaiity has 18ken advlag& ol the yovisions In the SORP kYcharlt applyir FRS 102 not 10 w¢pare a Statement of Ca8hflow8. 1.2 Golng conc•m At the of approvlng the accounts. the TnJ$tee8 hove # rea80nable expectation that Ihe Chonty ha5 adequate re3ource8 lo ¢ontlnue in operational ex18tènc¢ for th& fr)rte?ble future. Thuy the Truste9¥ ¢ontlnu• to adopt golng conrn ba$16 of accounting In weparing the accounts. 1.3 Fund accountlng Unrestricted funds are avai5able for u88 at di8cretlons of the Truste•8 In furtherance olthelr ¢haiitable obJ8ctive$ unkngs ts fund¥ hav• bn dg$lgnated for other purp08è8. Restrlcted fund8 are subject lo Specific condition by do1 u to htyw thgy may be used. Endowment furKls are subject to spnG condthn8 by d¢)norn that the musl be maintsined by the Charity. 1.4 Income 1$ renIsed Wh thè Ch8rfty 58 legalty entiued to It after any wformonce condition8 havo been met, the amounts can be m008ured relkgbly, ¥nd itls probable th81 incomè wll be recebved. Cash donations are recognised on reLiPt and other donations vthen perfomianca requirernents have been m8t 1.5 Donated servlcas In accordance with the Charthes SORP {FRS102). volunteer time i8 not reco9nised as income.
COMRIE MILLENNIUM FOOTPATH ASSOCL4T NOTES TO THE FINANCIALSTATEMENTS FOR THEYEAR ENDED 31st O¢tober 2026 1.6 ReBourc88 •xnded Ail exp8ndilurB is lud0d on arn stla18 baBi8 arrtl ts recognd whw therg legal or constructNe otlykn hl pay exnditu0. Resource8 expontsd a Induded in the SOFAon an acr> ty95. mdusfftof 8nyVAT. 1.7 Tangib[• fixed 858•ts Tangiblè fixad gssets 2FB rnea5uj at cci ftètofde1ation aNI any Impaimont Ios5trS. Dèpredatlon is provbJed atthe fclhryng annud rates in 0rI0 off gach asset ovsr 8 us•ful life CpUterS 20% rOdUng balane The gain or salo atsing on th8 dtsposal ofan assel r& det8rmin0d a$ the dihmnce etsve8n the Sa proceeds and the c8rrwThJ Yu8 of the a55•t. and is reco3nkwJ in net inefjmellexF¢nthtsThl forlh year. 1.8 Impolmwntof Ilx•d •8• At aoth repubng #nd d•¢¢, th• Chrity r•viowo th• Tryi#9 amourts of bl• lan9ible fiw ass•ts kn ¢Jetermirn wh•iher tsr• is any Indikn that th069 365•ts tt8 wff8r8d an impairm¢nt. 1.9 Ca•h Al bank and In hand Cash and cagh equivaknts cash h¥. rjeill hold 8t call with banks and olh•r 8hrAtt•nn liquirl inv•8lrnents. 1.11 Taxatbon The Charity i¥ wmptfonn 0ft arKI gains (ultyiwthin S•thi $05 ofth• Tax A¢t 1988 or Se¢tl¢n 252 of th• T8X8on of Ch•rgwL48 Gaini Act 1992 toth• •xtsrrtlh8t Ihu• we •Ftyigd to charil•t40 obieth'¥u. TANGIBLE FIXED A&8ET8 TngJh A•••ts Co•t Brought FeTh¥ard Addfti¢ns Totsl Ct Tot•1 4.927 4.927 4.927 O•pr•cLgllon Brought Forward Charg• faf y••r 4,927 4,927 Totsl D8pr•c4•1k)n N•t 8ookV¥lu• Brought FoTh¥wd 31 OctrJW 225 COMRIE MILLENNIUAI FOOTPATH ASsOCTION EXPENDITURE Ch•rltsble acllvlil•• Wildflowers. animal t)xa & f¢norvJ Path Improvernenls InsJTane* Equipment Managemènt and administralw)n Governance costs Accowtsncy Profess87 F8•s 2026 2024 17.844 78,231 24 2,300 15 47 187