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TAY CATCHMENT SALMON ALLIANCE (Formerly Tay Ghillies Association) SCOTTISH CHARITY NUMBER: SC029645 FINANCIAL ACCOUNTS AND INFORMATION — YEAR TO 30 NOVEMBER 2025
The Tay Catchment Salmon Alliance is a Scottish Charity No: SC029645, regulated by the Scottish Charity Regulator (OSCR)
Scottish Charity Regulator
APPENDIX 3
Independent examiner’s report on the accounts Report to the Charity name : trustees/members of Tay Catchment Salmon Alliance Registered charity SC029645 : number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 01 December 2024 to 30 November 2025 berto 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 — |n the course of my examination, no matter has come to my attention. statement
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which gives me reasonable cause to believe that in any material respect the requirements:
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— to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
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- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 10" February 2026
Name:
Relevant professional qualification(s) or body Association of Accounting Technicians (AAT) (if any): Association of Taxation Technicians (ATT) be a “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 Nowe examiner wishes to ' disclose
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Tay Catchment Salmon Alliance
Scottish Charity Number SCO29645
Statement of Bank Balance
Year to 30th November 2025
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Royal Bank of Scotland
Opening Balance at 01/12/2024 be o;37 1.03
Excess/( Deficit) from Income & Expenses 25,923.43
Closing Bank Balance at 30/11/2025 f 32,300.46
Approved by Trustees on nl R ee, Ze? 6 Date
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Chairperson
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Tay Catchment Salmon Alliance
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Scottish Charity Number SCO29645
Income & Expenditure Accounts Year to 30th November 2025
| 30.11.24 | 30.11.25 | |||||||
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| -Income F |
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| Memberships | £ | 340.00 | £ | ° 180.00 | ||||
| Gala Night | 300.00 | - | ||||||
| RECRI Steering Group | 1,920.00 | - | ||||||
| Donations | 130.00 | hee | ||||||
| Corporate Membership | - | 26,350.00 | - | |||||
| Merchandise sales | - | 193.60 | ||||||
| HMRC Charities | - | 2,250.00 | ||||||
| PAYPAL -test | oe | 0.01 | ||||||
| £ | 2,690.00 | £ | 28,973.61 | |||||
| Expenditure | ||||||||
| Website hosting etc | £ | 180.00 | £ | 248.00 | ||||
| Gala Night - REFUND |
300.00 | - | ||||||
| Smart Rivers | 1,110.00 | - | ||||||
| GhillieVideo | 12,000.00 | - | ||||||
| AGM/room hire, meal, tip | 243.75 | |||||||
| Lottery Licence | 20.00 | 20.00 | ||||||
| Bird Scarer | - | 864.00 | ||||||
| Printing& Stationery | - | 268.25 | ||||||
| Logo Design | - | 720.00 | ||||||
| Flow Meter&WaterTesting | : | 595.33 | ||||||
| Merchandise | : | 309.60 | ||||||
| Donation -Accountants | 25.00 | |||||||
| £ | 13,853.75 | £ | 3,050.18 | |||||
| Excess/Deficitofincome over | ||||||||
| expenditure —- |
- | 12,163.754£ | 25,923.43 |
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Tay Catchment Salmon Alliance
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| CHAIRMAN’SANNUAL REPORT
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~ 2025 was both a challenging and exciting year. Exciting, because we evolved from being the Tay Ghillies Association to a stronger, more capable organisation called the Tay Catchment Salmon Alliance (TCSA). Challenging, not only to take the new organisation into a fully working and engaged Alliance but also because the decline in salmon continues and the 2025 season was so disappointing.
We evolved into the TCSA because we had felt that, for some time, not enough was happening in the Tay Catchment to halt the decline of Atlantic Salmon. More energy was required and more desire to actually make a difference. Joining forces with the Tay Action Partnership, a group of proprietors in the Upper Tay, has given us a greater voice and hopefully more influence to get things done. We have brought on boarda significant number of new members and beats and we now feel ready to tackle what are real issues in the Catchment.
We also made our partnership official with Bioregioning Tayside, a significant environmentfocussed organisation based in Blairgowrie with whom we have teamed on River Ericht Catchment projects in the past as well as SmartRivers work in the overall Tay Catchment. It is a highly capable organisation, keen to make a difference, and brings skills to the partnership that we do not have.
As soon as we had formed, we briefed the Tay District Salmon Fisheries Board and the Tay Rivers Trust on the new organisation and informed them that we wanted to work with them. We did not want to compete; we would work with them as project leaders or as followers with them leading~ a “best athlete” way of working would be optimum with the leader chosen as the one with the better insight and contacts into the project and/or the better funding stream. We also asked for two cooptee seats on the Board — this was refused and, instead, we were offered “invitee” status at Board meetings. We are not sure how effective this is but will attend 2026 meetings to see how this progresses.
There is significant work needing to be done in the Catchment and we met with Dr Summers to discuss how we might help with some of the issues identified in the Fisheries Management Scotland, Tay Catchment Plan. This was an unsatisfactory meeting, with many of the issues being deemed “too difficult” by Dr Summers. As a result, we looked elsewhere for potential projects.
We continue to support Bioregioning Tayside with their projects including the River Ericht Catchment Restoration Initiative (RECRI) and we also support the Tay Rivers Trust with their efforts to improve the Weirs at Brig O’Blair and the fish pass. We joined the Project Advisory Group for the project along with SEPA, local industry abstractors, Marine Directorate, Nature Scot Perth and Kinross Counciland Blairgowrie and Rattray District Angling Association. Perth and Kinross Council have a keen interest in this project due to the potential impact on the
The Tay Catchment Salmon Alliance is a Scottish Charity No: SC029645, regulated by the Scottish Charity Regulator (OSCR)
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bridge itself and have committed funds to study what needs to be done. Our main interest is ensuring that abstraction levels are significantly reduced in the Lade during very low flows to ensure that the smolts continue their migration in the river and not down the lade where there are numerous pinch points where smolts could perish or be severely damaged. We would also like to see a re-alignment of the trash screens (for easier cleaning) and smolt screens fitted during the smolt drop to ensure smolts cannot access the lade and do not have this option. Unfortunately, the TRT appears to be very secretive about what the next moves in the project are and there has been no formal communication from TRT since November 2024, which is worrying.
Wereplacementwatched process.from theAssidelisoo n esasafterwe aeknew of resignation-and the Boardwe wroteinitiatedto thea Convenor and stated that we feit this was an ideal opportunity for the Board to re-engage with the Proprietors after so long. Unfortunately, communication was sparse until, eventually, after 5missed...months, the Board announced thatilwould be the new Director. Opportunity We wish[iiwell in his new position and we had the opportunity to brief him on various Catchment issues. He was very receptive to our input. He is spending considerable time trying to sort out the admin —filing[is] not in a good state, and the[IT] certainly needs an upgrade — we can sympathise, having seen office in the past! We asked specifically about stocking and what his view is. He mentioned the potential difficulty in changing the minds of the Marine Directorate scientists who have very fixed views. We told him that we understood their position but were going to challenge it vigorously in the near future.
With Bioregioning Tayside, we are focussing on the Western catchment (Lyon, Lochay, Dochart, Fillan) where there are numerous issues due to the Breadalbane Hydro Scheme and abstraction. We are building good relationships with the riparian owners and engaging with SEPA on some of the abstraction issues. We are also discussing projects with the Loch Lomond and the Trossachs Countryside Trust on the Dochart and Fillan. We recommenced invertebrate sampling on the Lyon to try to better understand the effect of freshet flows from the Lubreoch Dam. An initial report is due soon. The Lochay suffers from over abstraction. The Board approached SEPA about this and SEPA has offered a solution to SSE. The result of that offer is not yet known. However, the Lochay Power Station is being refurbished at the moment and will effectnot be that operationalhas. until 2027. Abstraction has stopped which will be an opportunityto see what
For whatever reason, fish counter information is missing from the Lyon and Lochay. We know that the Lochay counter has been upgraded but the TDSFB will not release the information on a regular basis which would allow the riparian owners to monitor the fish passes. The counter at Stronuich has been removed and not replaced. We believe that Fish Counters are a significant management tool for the Catchment and we need more of them, not less.
We continue our focus on the Ericht but are extending that into the Isla catchment as well. The tributaries of the Isla are important spawning grounds and there are still man-made barriers Causing problems which must be addressed as soon as possible. Another barrier type which is beginning to cause significant issues in the Isla (and, indeed, elsewhere in the catchment) is
The Tay Catchment Salmon Alliance is a Scottish Charity No: SC029645, regulated by the Scottish Charity Regulator (OSCR)
beaver dams. We have seen such dams blocking passage of salmon and sea trout — we will address this with Nature Scot to ensure we can “notch” these dams at the appropriate time, to allow passage.
We are supporting the Board’s project to tag smolts in the Tummel-Garry hydro catchment. The aim was to tag smolts in the Gaur and the Garry, tracking both sets on their way downstream through the lochs and power stations, all the way to Perth and beyond. The funding situation means that we will only be able to tag Garry smolts. We had called on the TFRT to match funding with us on the project (£25000) but this was refused because their current funds are restricted to ongoing projects (of which we have little or no information). However, the Garry project will allow us to track smolts using latest technology. We can then work out the mortality down the Garry, through Loch Faskally and the dam, and down past Perth, which could be substantial. The results can then be compared with previous studies. With all of the information we can approach the various stakeholders and seek mitigation, such as trapping and trucking from the rivers to below Pitlochry Dam.
2026 will be another exciting year for the TCSA. | would like to thank all of our members, the founder members for their fantastic donations, the Secretary, Treasurer and Fundraiserfor their work, and all our partners and Catchment stakeholders who wish to halt the decline of our iconic fish. Thank you all and rest assured the TCSA will do everything we can to help.
The Tay Catchment Salmon Alliance is a Scottish Charity No: SC029645, regulated by the Scottish Charity Regulator (OSCR)