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 nUM￿r
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$t October 20X
The acccounts have been prepared in accord8nce with the a(uunt6ng kxlicies sèt out In nots 110 the a¢count8
and comply with the Charitls govemlng documennt, the Charities and Trustee Irkveslrnent (Scotlandl Act 2005.
the ChaT*ties Accounts (Scotlandl Regulations 2rxJ6108 amended) and A¢counl"ng and RepDrting by Chgrftie6.'
Slolem•nl of Recommended P￿dIca applieable to chariti￿ pmparin9 their a¢￿Un￿ in accordatwA with the
Finaneial R•portin9 StAndard applicablo in tho UK and R•publtc of Ireland FRS102108 4m¢ndgd for aeeountln9
perfods commenono from 1 January 2018).
Obl•ctlv•• and A¢tivltlo•
The a8sofAa*on •xi$ts to advance, promote, encourage. ctrorfinat& and facAlltate thg CTeatlon and Managen￿nI 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 Ilm￿8￿ by guar•nts8, IrK>Nporated on 9th O¢*>ber 2001. Th• ￿mpanY was
constituied under o ￿*mOr￿nduM of Ass0￿0tkJn &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 OCto￿r 2025
Flnanelal R•vlgw
During the finanrAal year to 31st October 2025 Ihg c*grity r9C￿ed 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 Practic*l.
Company Low rgqulres the TNstee8 Io PTepare a￿Ounts for eath finanrial year whi¢h gv¥ a Irve and f8lr vl
ol the stat8 ol affalrs of lh8 Charlty and of th¥ Incoming r8soUr￿S 8nd ap￿Ication of resourc&s, including thè
In¢ome and expenditur•, ol the charftabl8 comp8ry for that p￿1(￿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 b￿06 unlM8 it18 in8pwopri•t• to PTeBufTYd that th8 Charfty wlll Con￿nUe
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 deteC￿On 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$t*e¥ ¢onceming any Such matters. The procedures und•rtaken do not provid•
811 th• evlderte that would be required In an audit, and con8equenUy I do not expre88 an
audit ownion on th• view gi¥¢n by the accounts.
Ind•pgndgnt •x4mlnBr* *t•tsm•nt
In the course of my examlnalion, no matter has com? to my attention
1. whith gives mè reagonoble cau$¢ 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 RegUlat￿n 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 rnern￿rd the eompary haB dep08ited 4 noocé,
PUTsuant to 8erthon 476, requiring an au(ltt ol these accounts.
The Trusta88' rosponsibil￿e5 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 ap￿iCal￿ 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•pa￿d 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 nUM￿r SC224070

COMRIE MILLENNIUM FOOTPATH ASSOCIATION
NOTES TO THE FINANCWL STATEMENTS FOR THE YEAR ENDED 31st Octi>ber 2025
ACCOUNMNG POUCIES
Charity Inf*xmatlon
Comrie Millenium Footpath Aswciation is a yivate company limited by guarantee
incorporated in Scotland. The reg￿tered 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 (Sco￿and) Regulal*Jns 2006 las aTnendedl and A￿nting 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 aM￿ded 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 a￿nting polh¥ note8($1.
Thg Chaiity has 18ken adv￿lag& ol the yovisions In the SORP kYcharlt* applyir
FRS 102 not 10 w¢pare a Statement of Ca8hflow8.
1.2 Golng conc•m
At the of approvlng the accounts. the TnJ$tee8 hove # rea80nable expectation
that Ihe Chonty ha5 adequate re3ource8 lo ¢ontlnue in operational ex18tènc¢ for th&
fr)rt￿e?ble future. Thuy the Truste9¥ ¢ontlnu• to adopt golng con￿rn 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• b￿n dg$lgnated for
other purp08è8.
Restrlcted fund8 are subject lo Specific condition by do1￿ u to htyw thgy may be
used.
Endowment furKls are subject to sp￿nG condthn8 by d¢)norn that the musl
be maintsined by the Charity.
1.4 Income 1$ re￿nIsed 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 reL*iPt 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 •x￿nded
Ail exp8ndilurB is ￿￿lud0d on arn st￿la18 baBi8 arrtl ts recogn￿d whw therg
legal or constructNe ot*lykn hl pay ex￿nditu0. Resource8 expontsd a
Induded in the SOFAon an acr>￿ ty95￿. mdusfftof 8nyVAT.
1.7 Tangib[• fixed 858•ts
Tangiblè fixad gssets 2FB rnea5u￿j at cc*i ftètofde￿1ation aNI any Impaimont
Ios5trS.
Dèpredatlon is provbJed atthe fclhryng annud rates in 0￿rI0 off gach asset ovsr
8 us•ful life
C￿￿pUterS
20% rOdU￿ng balane
The gain or salo atsing on th8 dtsposal ofan assel r& det8rmin0d a$ the dihmnce
etsve8n the Sa￿ proceeds and the c8rrwThJ Y￿u8 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 Indi￿kn that th069 365•ts tt8￿ wff8r8d an
impairm¢nt.
1.9 Ca•h Al bank and In hand
Cash and cagh equivaknts cash h¥￿. rje￿ill 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• T8X8*on of Ch•rgwL48 Gaini Act 1992 toth• •xtsrrtlh8t
Ihu• we •Ftyigd to charil•t40 obieth'¥u.
TANGIBLE FIXED A&8ET8
T*ng*Jh A•••ts
Co•t
Brought FeTh¥ard
Addfti¢ns
Totsl C￿t
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 2￿25
COMRIE MILLENNIUAI FOOTPATH ASsOC￿TION
EXPENDITURE
Ch•rltsble acllvlil••
Wildflowers. animal t*)xa & f¢norvJ
Path Improvernenls
InsJTane*
Equipment
Managemènt and administralw)n
Governance costs
Accowtsncy
Profess￿￿87 F8•s
2026
2024
17.844
78,231
24
2,300
15
47
187