## Caithness Environment Volunteers 

## Statement of Accounts for Year Ending 31/12/2025 

Scottish Charity Number: SC033075 


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Opening Balance 01/01/2025 £2115.01<br>**----- End of picture text -----**<br>



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Payments - Outgoings<br>Zurich Volunteer Insurance £202.68<br>Receipts- Income<br>No receipts £0<br>Surplus / (Deficit) for year £(202.68)<br>Closing Balance 31/12/2025 £1912.33<br>**----- End of picture text -----**<br>


## Assets 

In 2024 the assets were assessed to be £50.94. In 2025 remaining assets have been assessed to have £0 value. 

All funds are unrestricted. 

Approved by the Trustees and signed on their behalf; 

Name: David King 


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Signed: ~ / i<br>Position: Treasurer<br>Date; (% maAzcH 2oZێ<br>**----- End of picture text -----**<br>


## Independent Examiner's Report to the Trustees of Caithness Environment 

## Volunteers 

| report on the accounts of the charity for the year January 2025 to December 2025 which are set out below. 

## Respective responsibilities of trustees and examiner 

The charity's trustees 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 (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement 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 | 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. 

## Name: Stephen Gibson Signed: LZ 

Position: Independent Examiner 

## Date: 2\/3/202 6