## ## TROSSACHS COMMUNrrY TRUST Reglstered number: SC218852 Trustees. Report The ¢harity trusteesld1rec￿ (hereafter trustee8) present their report and financid statements for the year ended 31 May 2025. The folbw'ng persons sefftj as trustees durirvJ the Twnothy Messed Diane Thomson Hilary Robertson Elvzaboth ma￿￿1 Hamish Thomson Amos Higgins Fraser Pryde {ResvJn8d 21111r241 (Resigned 21111r241 (Appointed 30105r251 IApwnt&J 3010￿5) No trustee had a dlr¢¢l intgrest in the ccffipwv during Ihg yoar. Rdorènc• and admlnlstratlon d•tall• These delails ar• feported on p•3e 1. Trust•e8' R¢spon•lbllltl The Iruslees Iwho are also directcKs ￿ Ihe purposes of ¢L¥llp8ry l••vI are responsibb for preparino the raport and financi￿ statements in xcordancè with appI￿able Lryw and r•gulation¥. Company knv require8 the Intst68s to Prepare financlal st8tement8 for oach financial year. Under that law the tru8ts8s have ewed to prepare the financial stslements in aceordance Trmlh Unrted Kingdom G8neralty Accepted A¢￿Unt￿r￿a Prxtice IFinan¢ial Reporting Standard 102 and appluble lawl. Under wmpany law the trustees must nol approve the financkql stalemetts unbgss they are satisf that thay give a true and lair of tr* stste of affairn of the ￿￿panY and of the $urplu6 or deficit of the charrtablg company for lh* pemd. In preparing thgse fin•ncial slaternents, th8 trustees are f4uired to.. • select surtable ac¢wnting pol￿￿ and Ihen appty trwn con8islentty,' • observe the methods and principles in the Charity SORP,. make judgements and estimates that we reasonable and Pfudent.. slate whethgr applicab￿ UK Accountt"ng Stsndards have been folbhvj. Subj'ect to any rnaterial departures discbsed and explained in the financHI statem￿￿,. prepare the financial 8tslemen18 on the going concem baw'$ uths$ it is inapprcyriate lo presume that th8 company wll continue in busir*ss. The trusteès are responsible for keepww adequate accounting records that are su￿lent lo show and explain the companrfs tranS￿l￿nS and disclose wilh ￿sonable xcuracy at any lime the financial posrtion of thè company and enable them to ensure that the finar￿￿1 stslements comply wth the Companies Act 20C6. They are also resFwsibSe for safeguarding the assets of the company and hence for takirvJ reasonable steps for the prevenkn and dthtic￿ of fraud and other irwut8rities. The trustees are resF￿1bI6 for the mantena￿e aThJ integrity of the cwrate aThJ financial infomialion included on the charrtable companys %￿bs￿e. LegislatKJn in the United Kingdom goveming the preparation and diSs￿nIn￿.0n of ffinan￿￿ stat•nents may drfler frc¥n bgislats'on in olherjurigdtctions. TROSSACHS COMMUNITY TrUST Reglstered number: SC218852 Trustees, Report STRUCTURE, GOVERNANCE AND AIANAGEMEP Trossachs Communty Trust is a charrtable company limrted by guarantee without share capital. It was establish￿ under the ￿￿Orandurn of Assc¢iation vthich detads ts objects and powers and it 18 governed urbder th8 ArtKl8s of AsKriation. The Trust aims to work closety with kcal stakehokler5 ifbcludirwj Stirling Council, Loch Lomond & th Trossachs National Park, the WoLxlland Twst. the Foresty Cc4nmi88•)n, Scottish Watgr and the Sir Waher Scott TrusL Appolntmont of Trustw• Membor directors of the board are apw'nted and r￿ppOint￿ annualty from the m&nbership at the Trusf8 AGM. MOM￿rn mLbSt bo resident within Ihg Trossach Ccmmunty Council Aroo. In addrt￿n, the T￿SS￿h8 Communty CwrKil fTCCI and Tr08S￿h District Weifaro Association IYDWA'I may each nomwiate an appointed th'rgctor. This is to en$ur8 thorough community rapreBenlation. UnFess otherwise determined by spec￿1 It￿lUt￿n. the maxmnum number of directors shall be 12, of wherfn 8 director8 Shall ￿ Member Directors and a maxwnum of 4 diroctors shall be Appointed Directors. Board member8 are lamiliar Tru8t and its The Trust erKouragès and facllit8t88 board memtern to takt part in relevant training for tru$loes njn by approprlate bgdw Such as the LLT National Park, So)Itish Council for Volunlary Organ￿& ond th8 E*v&bpmenl Twsts As80¢iatNJn Scotl8nd. In 8ccordan¢e with the M8morandum of Asscciation Th) director of thg company Shall b8 aPFointed a8 paid employee of the ccfflpany nor hokl any office u{￿r the company for whKh a salary or fe8 1$ payable. No benefrt shall be gwen by Ihe company lo any direct￿ except, tepaymenl of out of p￿ket expenses. or feasonable p8yment in return ft>r p8￿Cular InL* being of a managgment nature) 8etu41ty rendered to thg ccfftpany. Rlsk Management The Iruslees have assessed the mqor rr&ks lo whKh the chwty ￿ 8x4Mxed, and are s8t1sf￿ that sjstems are kn pkn to mrtwe exposure lo the majry risks. TROSSACHS COMMUNITY TRUST Reglstered number: SC218852 Trustees, Report OBJECTWES AND ACTMTIES The ccfflpanls Objecti￿ as detailed in Mem(Kandum 0fAss￿4a1K)n are.. the &lvancement of ccthmunity de4elcyxent {incknllThJ advarwent of rural regeneration principalty within the Trossxhs C(xnmunty Qwncil area onty to the extent that the above prowses are consistent vth lurtheriry the achievement of sustw"nable develcpmenL Trossach$ Community Tmsf8 0￿1 aim 18 to hel) enhance & su$tsin a diverse c(vnmunty which k#Jk8 aftar its enwronment and celebrates its l*rrta98. All directors are volunteers and bring a wide range of expoi￿ èxpertise to t1￿ Trust. AcHIE￿MENTs, PERFORMANCE AND FUTURE PLANS Achlevem8nts and p•rfomi•nc8 m￿lbOYShIP Our current membership sits 8162 full memLws11 member decrwo since 20241 and S a$sociate members Ithe same as 2024), the decfease wa6 due lo rdcdion the area. There are new resldents who ale not members, and V&* fw to be able to c￿nM￿nICate the goals of the Irusl as they Settle wi. School The main Pfoiect for the Trust remains the Schoot builling and after initially thinking we mHJhl negotiate builJing warrant approval ￿Jr8e￿, wa have ncfyv engag•J an archrtecl to redraw the ptans and w• anticw th¥ r•vi8ions Should be 8ubmbW to StirliThJ Council buihjing 8•Ni¢é8 in December. Oncfr we have the warrant. we ￿ finaty progre88 th8 intem81 works required lo wn a c¢Jmplotion certrfic8le after %thich we can get the buildiThJ I￿k into Use. In the meantime. V+P org8nis&J ￿ vdunleer events lo keep the garden tKty, with an excellent turnout for the Sepl8mt¢r day for which arg very grateful. It's amaJn9 what the offer of tea and cake can achiever Pub The 8yres Inn, thfj Icul public hou88, 16 up for Salè. TCT are interes￿j in purch•#ing buikling to create a social space for thè community. Desprte setbxks in the original plan lo prcgregs a communty buyout the enlhusia8m and energy built up by the wb group has carried over into more 8c¢ial acliwties being organised in the vdloge and there is a strong wil to mairrtan this momentum. TROSSACHS COMMUNITY TRUST Reglstered number: SC218852 Trustees, Report Future plans 11 To continué with plan$ for repurposwig th8 f￿rner sclwl bw'hJiJg in the IbJhl of f•￿baCk from members and the ￿der cammunty. 21 Develco cbser working TrOss￿h8 Ccthmunty C￿￿11 and th8 Trossachs & DiSt￿t Welfare Committee idenlty'ng issues ￿ common eoncem ￿ cpportunty. 31 To investigate funding for the purchase of the By￿S Inn as a se¢ial space for thg communty. FINANCIAL REVIEW The tota of the xcumulated funds at 31 May 2025 Was £227.525 12024 238,8241. This includes unrestricted funds lotalling £13,44012024 £14.9911. restrthj fund8 of £Nil12024 £Nill and a caprt reserye 01 £214,13512024 £223.833). The Board wll use the rwnaining re8ource8 of the Trust to furthw the devel¢wenl of the Trossachs SchcKJl communty centre, according to the prb)ribes KIen¢rf￿ by Trt￿t mwnbers and thè WKler Tro8sach8 ccAnmunty. R6strv88 pollcy 11 is the poliy of ￿ charity that unr88tT￿￿8d furKJ8 whth h•ve not b88n d8svJna￿￿ for a specific use should be maintained at a levd equNalent to betslwn throè and six month's exp8nditure. The trustèes eonsiders that reserves al Ihis lovel wim gnsure that, in ￿ event of a signfficant drop in fvnding, they WI￿ be ablo to continue the charity's current xtMti88 vthilg considera1K￿ is given lo way8 in which ￿ditI)nO1 funds may ￿ ral8&J. (jolng conc•m Whilst the Obj Tro8wh8 School building is incomplete in repurpoBirw and dogs not yat have a bLsikling warrant, rt cannot be opened for busingss. Hu4¥ever. the buihjing is maintained, insurad and works lo date h8w incrèased the vdue. Thè TCT board is pursuing th• necessary steps Trmlh Ihg project architect to $ocure the warrant and c4YnpletK)n Certificate so th* the builling can be opened for use. TROSSACHS COMMUNrrY TRUST Registered number: SC218852 Trustees. Report Disclosurg of information to Independent examiner Each person who was a trustee at the time this report vras apw¢)ved confim)s that.. so far as he is avrare, there is no rdevant infr￿lab.¢)n of wh￿h the companls iThJependent examin8r is unaware., and he has taken all the steps that he ought to hove taken as a trustee in tyder lo make himsell aware of any reFevanl informabw to establish the COM￿YS independent exaniner 1$ aware of that infomiation. Statement of Recomrnended Practlce ISORPI The rewt of the trustees has been prepared in &eiJrdance provisions of the Charilies SORP (Financial Reporting Stsndard 102). S￿la1 Exemptions The Trustees. Report has been prepar&J in ￿¢￿￿nCe *ryth the wial provBions of Part 15 of the ccrfnpanies Ad 2Q)6 relating to smaif cunpanies. This report was a roved by the bo¥d on 27 Febnwy 2026 TROSSACHS COMMUNrrY TRUST Independent Examinerfs Report to th• trust••8 ol TROSSACHS COMMUNrrY TRUST I re￿ on ts accounts of thg trust for the year 31 May 2￿25 wthich are set out on pages 8 to 14. Resp•cOv• r•8pon•lblllll•• of th• tru•l•M *nd •x4m6n•r The charity's t￿￿teeS (who are also the tJIrec￿ of the C￿mpanY the purposes of CA)mpany raw) are r8spJnsible for the preparation of the a¢counls in a¢￿dar￿e with the temis of the Charrties and Trustee Investment {Scotlandl Act 2(h)S and thè Charibes Accounts ISo)tland) Regulations 2Cth. The charitys trustees consider that the audit requirement of Regulation 10111 (a) lo Ic) of the AC￿nIS Regulations does not appty. 11 is my responsibilty to examine the accoLtnts as requirwj under sac1*￿ 4411} (cl of the Act and lo State whslhei parbc#Jlaf mattets have com8 lo my att•nliM. Balls of Ind•p•nd•nt •xamln•e• •t*t•m?nt My examination is cam8d oul in accordar￿ wtth R￿a￿all￿ 11 of ts Charities Acto￿lS {Scotlandl Rogulalws 20C6. An examination inclLbdes a r•￿e￿ of Ihe accwnts.ng records k8Pt by Iho charity 8nd a comparison of the accounts pfesenled wtth thos8 records. It also iThSud&s con$KleraliM of any unusual itams or di$d0$u￿$ in the accounts and Seeks explanations from the tnjstees (y)nr*ming any such matters. The wocedufes undertakgn do not provide all the ewdence that would be required li an audit 8ThJ. consfjquenty. I do not 8xpr855 an audit oplnion on the View given by the 8(xounts. Ind•￿ndont oMmln•rf• •tst•m•nt In the cours• of my exaffli￿ti0n, no matter has ￿rne to my thnlion.. 1 which give me r•asonab18 cause to believe that in any maknial re8p0￿ the wuirements.. lo keep accounting records in xctydarK• wilh SeL*'on 44{11 lal of thé 2CM)5 Act and Re9￿allOn 4 of the 2C(6 Accounts Regulations, and lo prepare a¢o)unls wlmch 8cL¥xd 7*lih thè Acwirfing rec*rd& aThJ with Regulat￿5 8 of th8 2 Accounts Regulation8 ++ hava not boen met. or 2 to which, kn my opinion. attenb'on strth>Jld be (tr84¥n ￿ ordèr lo anab￿ a prop8r understsnding of the accounts to be r*ach8d. JNnna GrantAC￿...................................................... Tindell. Grant & Co Lim Accountsnts 6 Munro Road Springkerse FK7 7UU D81e'. TROSSACHS COMMUNtrf TRUST statsment of Financial Activitses inGorpornling InconR and Expendiluv• Account for th• y•ar •nd•d 31 May 2025 R•v•nu• Capitsl 202S Totsl 2024 Totsl 1.610 15 Ch•rithbh activiti Inwmfr Total ineomo 1109 15 Expondlthr• on Charitable •ctiwits L¥Jht and heat Repairs maintenan Other premi58s costs Insuranl SUbsc￿ptionS and m8rr*ershpps Cwreoatun- communrty buisdir Deprets8I￿n- Integr81 l*atu Other IndeFendentexamrn¢s fees Totsl •xp•nd1￿rn 1.Tl 178 178 50 3,795 5.903 21.250 3.795 1795 4903 328 9.698 13.3S8 34.541 Not•xponditum 11 J511 19.6981 {11,2491 134.5261 Trnnsford ￿1￿••￿ fund• Netrnovern•nt in lund¥ I1￿51) 19,6981 It1.249} R•¢oncili•tson of fvnds: Totsl funds brought frJrwar¢ 14991 238.824 273,350 Totsl funds urrled forw•nl 13WO 214135 127.575 738.824 Th8 Ststsmentof Fi1¥4Th1 al g•ns and rBCCgnwJ in lh8 >*ar. TROSSACHS COMMUNrrY TRUST Balance Sheet as at 31 May 2025 SC218852 2025 2024 Flxed assets Tangible assets 2￿.572 216,270 Curr•nt as8ets Cash at bank and in hand 21.783 Crndltor4: amounts fallkng duo wlthln ono yur (780) (22,0301 Not currnnt a••ots 21,IYJ3 22,554 227,575 238.824 Funds Revenue reserve6 Capit81 r68eNes Roslricted resgr¥ 13.440 214.135 14.991 223,833 227.575 238.824 Total fund• 227.575 238,824 Th8 dlfector8 satarfied Ihal the cclnpany is entitled to exeM￿lOn from the roquirnmant to oblaln 8n audrt under 8ection 477 of the Companies Ad 2￿￿1. The members have r4uirwJ comp&)y to cttsin an athlrt in xcordan¢o with s8clk)n 478 01 the Acl. The directors acknovAedge Ihwr responsibilths for eLynp￿'n9 with the requirements ol the Companies Art 2006 wrth resFeCt lo ￿¢￿n￿n9 r￿OrdS the preParat￿rt of accounts. The accounts havo been prepared and delNered in xcothncè the specral Pfovls•)ns applkablg to companies Subj.￿t to the small companies regwne. Name.. Slatus.. Director )prov8d by the bowd i)n 27 February 2026 TROSSACHS COMMUNITY TRUST ststement of Cash Flows for the year ended 31 May 2026 2025 2024 Operntlng actlvltlos Net incomellexpenditufel for the ffinmil (11,249) 134,5261 Adjustments for.. Depreciation (Decrease}li￿r0ase in cr•Jitors 9,698 121,2501 122.8011 9.698 21,250 (3,578) Ca8h used in ¢¥)8rating athit 22,801 3,578 Not ¢￿h usod Cash used in opwating p£tNitK (22,8011 {3,5781 Nat cash used j3.578) Cash and cash equivalents at 1 June Cash and cash aqurAl8nts 8t 31 May 44,584 21.783 48,162 44,584 C&8h and cash equNalents ¢crfnprrd•: Cash at bank 21,783 44,584 10 TROSSACHS COMPJUNITY TRUST N(rtes to th• AGcounts for th• year ended 31 IAay 2025 Swnmary olsignilkantaccounllng pokl•• B•sls ofpwr•llon Th8 finan￿￿ statements have been prepared un••r 2026 2024 Oth8f Crnd￿c Accruals 21,250 22,030 7 Ana￿kn ofehath•bl• luTrd• At I JuA• hKomthi4 R••oU￿￿ Tr*rrff•rn At 31 M•y 2025 ftevenu• rns•N•s Caprtal r•sefVe$ 14.991 223.833 2.109 13.6601 19.8981 13,440 214.135 238.824 13,358 Tho caprtBI r88eThes h•ve t••n to purdw• buth*'r4Js sd￿)[ Hw••l and int¢gr•l 1oatur88 lirY•tsll•bon oltho bi¢rrw8B heating Sptsml. Th? b• d8FknI Iho u8elul •o)n¢)¢Ywc lrfe of the asa•ts as par th¢ d•pr•Cu￿￿jfi pc4cy. 13 TROSSACHS COMMUNifi TRUST Nots$ to tho Accounts for th• ￿•r ond•d 31 IAay 2025 8 ATh•ty•l• of n•ta•••ts b•lw••n fvbMI• 20 Totsl Tangit48 assots Current a868ts Curr•nt Ilabilib•s X6.572 2C6,572 21,783 17801 2.943 17801 11,277 214,135 11.2n 227 575 C*ptt•l let8d 2024 Total In¢om• Irom: Donats"ons Charitabl• acti¥ltkns Total 15 15 15 15 Exp•ndliuro on: 11.233 11.233 21.250 21.250 34.541 34,541 Tot*1 N•t Ineom•l(•xp•ndllurn 12.0431 111,2331 121,2501 (34,5281 T￿￿f•r¥ b•lwwn fund•: Transfvr bgtseen fund$ N•t rn¢w•rn•nt ITh fvnd• 12.0431 111,2331 121,2501 134,$261 RKonc511AlSon olfvnd•: Total funds brought l(Th•r 17.034 21,280 273,350 Tol•l luTrd• rArrt•d forn*vd 238.824 10 Pr•••fvtsvon ¢urr•n¢y Th• finandal Ststwrmts arn prwnl•d m Stsr*g. 11 L•9•1 fomi ol•ntyand ¢ountry ￿th¢o￿ornI10n rROSSACHS c￿mUNrry TRUST M 4 charitth t>ryny by guarants• aTrJ Ir￿rPOrated in Scorfand. 12 PrfTr¢lp•l plK• of bu•hb• Th• athar885 ol the ¢ompanls ptac* 01￿81T#>￿ r•3ratwed ￿. . Gren Finglas Road Brig O'TU Callander Perth$hire FK17 8HT 14