THE RURALACCESS COMMITTEE OF KINROSS-SHIRE
(TRACKS)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST MARCH 2025
Scottish Charity Number SC030183

THE RURALACCESS COMMITTEE OF KIMIOSS-SHIRE
(TRACKS)
Financial Statements
Year ended 31st March 2025
Contents
Page
Report of Committee
3to6
Accounts for the Year
Independent Examiner's Report

THE RURALACCESS COMMITTEE OF KINROSS~SHIRE
(TRACKS)
REPORT OF COMMITTEE AND FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
SCOTTISH CHARITY NUMBER SC030183
Current members of the Committee
Chairnian
Treasurer/Secretary
Project Design
Project Management
Project Officer
Project address
Bankers
Bank of Scotland
Independent
Examiner/Auditor
Insurance Brokers

THE RURALACCESS COMMITTEE OF KINROSS-SHIRE
(TRACKS)
REPORT OF COMMITTEE
Structure, Governance and Management
Governing Document
The Association is a Charitable Unincorporated Body and the purposes and
administration arrangements are set out in our Constitution.
Recruitment and appointment of Committee members
The affairs of TRACKS are managed by a Committee comprising a maximum of ten
members, including (l) a maximum of six ordinary members resident within the
Kinross and Glenfarg area and (2) members of Perth and Kinross Council (an
approved body) representing electoral wards in the Kinross and Glenfarg areas. The
Committee may co-opt as required any suitable persons in excess of the maximum of
ten members for the purposes of gaining particular expertise. At such time as a
vacancy arises the Committee elects from within its membership a Chainnan,
Treasurer and Secretary.
Committee members are norn]ally recruited by direct contact with possible candidates
and, depending on their background and experience, are provided with details of the
workings of the Association by the longer-serving members.
Management
The Committee meets on a regular basis to consider reports from members and the
Project Officer on the progress of current and future projects, finance etc. Detailed
minutes are maintained of these meetings.
The Committee has reviewed the major risks to which the Association is exposed,
particularly in connection with the Association's ability to undertake the activities for
which it was established and considers that adequate safeguards are in place to
mitigate these risks as far as possible.
Objectives, Activities, Achievements and Performance
Objectives
The objectives, as recorded in the Constitution are:_
l. To promote an understanding and appreciation of the natural, built and cultural
heritage of the Kinross-shire and Glenfarg area of Central Scotland.
2. To enhance for the public benefit the conservation and protection of the
natural, built and cultural heritage of the area.

THE RURALACCESS COMMITTEE OF KINROSS~SHIRE
(TRACKS)
3. To facilitate greater community and visitor participation and enjoyment in the
activities of walking, cycling and horse riding in the area through the
development of access arrangements and a network of footpaths, cycle tracks
and bridleways.
Activities, Achlevements and Performance
The third phase (Loch Leven's Larder to Findatie) of a major three-year maintenance
programme for the Loch Leven Heritage Trail (LLHT) has been mainly completed
with the £134,000 funding being provided from Perth and Kinross Council and Paths
for All - Ian Findlay Path Fund. Work has commenced for tendering and securing the
funding for the fourth and final phase (upgrade to the main LLHT linking paths) due
to be completed by April 2026.
There have been recent discussions with Sustrans, Perth and Kinross Council and
Persimmon over rerouting the NCN 775 through the Persimmon owned 'county park,
between Kinross and Milnathort. This will involve the upgrading of the existing
gravel paths to a multi-use asphalt surfaced path.
Other projects that are still under discussion with local communities are a new path
link at Rumbling Bridge, improving the pedestrian and cycle access across the
Ballingall bridge on the A91 to the west of Milnathort, the installation of a suspension
bridge over the River Devon and a new section of path to complete the off-road link
between Scotlandwell and Kinnesswood.
The Project Officer provided a drop in stand at Nature Scot's Discovery Day in
August. They also provided returns on the consultation on the proposed River Leven
long distance path route and PKC'S Local Development Plan (LDP3).
Financial Review
The result for the year shows a net incoming of resources on the general unrestricted
funds of £1,267 (2024 incoming of £3,855). At the year end, the Association held
unrestricted funds of £7,136 (2024 £5,870). The principal source of unrestricted funds
is management fees received for projects undertaken and these funds are disbursed,
mainly through Project Officer Remuneration, for the progression of current and the
identification of new projects. The Committee consider that with these funds and the
expectation of additional external funding, the core work of the Committee can be
sustained for the forthcoming year.
The restricted funds show a net outgoing of resources of £55,162 (2024 incoming
£24,352) for the year. The Association held restricted funds at the year end of £6,992
(2024 £62,154).
All fmancial obligations for the specific projects for which restricted funds were held
have been met.
The SOFA reveals a total deficit of £53,896 (2024 surplus of £28,207) for the year.

THE RURALACCESS COMMITTEE OF KINROSS-SHIRE
rRACKS)
Plans for future periods
Our Project Officer continues to research and progress other identified and potential
projects within the Core Paths Initiative for the Kinross and Glenfarg area, including
further projects at Glenfarg, Kinross and Crook of Devon.
Responsibilities of the Trustees
The trustees, also known as the Members of the Committee, are responsible for
keeping proper accounting records, which disclose with reasonable accuracy at any
time the fmancial position of The Rural Access Committee of Kinross-shire
(TRACKS) and enable them to ensure that the financial statements, for which they are
responsible, comply with the Charities and Trustee Investment (Scotland) Act 2005
and the Charities Accounts (Scotland) Regulations 2006. The applicable law also sets
out the responsibilities of the trustees for the preparation and content of the Trustees
Annual Report.
Trustees are also responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud and other
irregularities.
This report was approved by the Committee and signed on their behalf by:_
Chairn]an
Treasurer
3 6) I September 2025

The Rural Access Committee of Kinross-shire
Accounts for the year ended 31 March 2025
Unrestrlcted
Restrlcted
Total
Total
Funds
Funds
Funds
Funds
31103r2025
31103r24
INCOME
Charitable activities
£6509.79
£148011.00
£154520.79
£200622.80
Prior Year adjustment
£0.00
£0.00
£0.00
£0.00
TOTAL INCOME
£6509.79
£148011.00
£154520.79
£200622.80
EXPENDITURE
Charitable activities
£4823.29
£203173.36
£207996.65
£172025.56
Governance costs
£420.00
£0.00
£420.00
£390.00
TOTAL EXPENDITURE
£5243.29
£203173.36
£208416.65
£172415.56
NEf INCOME /(EXPENDITURE)
£1266.50
-£55162.36
-£53895.86
£28207.24
Balances at 1 April 2024
£5869.65
£62153.87
£68023.52
£39816.28
BALANCES CARRIED FORWARD
£7136.15
£6991.51
£14127.66
£68023.52
REPRESE￿ED BY:
Cash and Bank
Debtors
Creditors (See note below)
£14547.66
£68443.52
£0.00
-£420.00
£0.00
-£420.00
TOTAL FUNDS CARRIED FORWARD
£14127.66
£68023.52
CREDITORS
Estimated Independent Examiner,
Fee
£420.00
Total
RESTRICTED FUNDS BALANCES
LLFrf Phase 2 Maintenance
Gannochy Project Officer costs
Total as per accounts above
£4695.94
£2295.57

INDEPENDENT EXAMINER'S REPORT TO THE COMMirrEE
I report on the accounts of the charity for the year ended 31st March 2025 which are set out
on page 7.
Respective responsibilities of the Committee and Examiner
The charity's committee are responsible for the preparation of the accounts in accordance with the
terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts
Regulations 2006 (as amended) . The charity committee consider that the audit requirements of
Regulation 10(1)(d) of the 2006 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 examiner's statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
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
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.
Date:
Iqlil29