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Friends of the Pentlands Trustees Annual Report for the year to 31 December 2024 Friends of the Pentlands is a Scottish Charitable Incorporated Organisation $C035514 Charity’s principal address: 1, Newmills Crescent, Balerno EH14 5SX
Charity Trustees during the year ended 31 December 2025
| Chair | AndrewMarsden |
|---|---|
| Treasurer | lain MacLeod |
| Secretary | lanWalford |
| Dennis Smith | |
| Nicola Fryer | |
| Douglas Tullis | |
| Bill Aitken | |
| Bob Cook | |
| Neil Mackay | |
| SamLockhart |
STRUCTURE, GOVERNANCE, AND MANAGEMENT
The Charity is an all-volunteer incorporated association governed by a Constitution which is approved by the membership. Trustees must be members of the Charity and are elected by the members at the AGM, or appointed by the board of trustees, in accordance with the terms of the Constitution. Members who are appointed by the board must stand down at the next AGM but are eligible for election at that AGM.
On appointment, trustees are provided with full information regarding the history and objectives of the Charity and encouraged to develop the knowledge, the duties and responsibilities expected of them. The trustees mitigate exposure to any risks which are assessed, at least, annually.
PURPOSES AND ACTIVITIES
The purposes of the Charity are, to promote the conservation, protection and enhancement of the physical and natural environment of the Pentland Hills and surrounding countryside. In furtherance of which the Charity shall seek:
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e To protect and enhance the natural beauty and upland character of the Pentland Hills, its waters and surrounding countryside.
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° To protect and enhance the natural and cultural heritage and features of public amenity within this area.
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° To encourage respect for the quality of life of those who live and work within this area.
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° To carry out environmental projects that enhance public access and biodiversity. ° To encourage high standards of design in all work undertaken within this area. ° To provide an annual programme of activities to foster the enjoyment of healthy exercise, an appreciation of the environment and social and cultural history.
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° To promote the forming of appropriate planning policies, compatible with these purposes, through the considered long term development plan process and their effective and consistent implementation.
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° To stimulate public interest in these purposes by means of publications, meetings, exhibitions, appeals and other forms of publicity.
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. To cooperate with other bodies to promote the foregoing purposes.
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The Charity’s activities in 2025 increased, and included
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Environmental projects and litter picking - including care and maintenance of past projects and paths
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The monitoring of planning applications.
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Raising public awareness of the Charity’s purposes via its website, Facebook, newsletters, publications, talks and promotional stalls.
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Introducing children and young people to the work of FoP, and involving them in
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conservation activities.
Establishing a link with SRUC (Scottish Rural Colleges).
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Fundraising for projects by sales of our 2024 calendar.
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Membership of the Pentland Hills Regional Park Joint Committee Cooperation with the Natural Heritage Service, local authorities, Scotways, land.
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owners and land managers
ACHIEVEMENTS AND PERFORMANCE
Litter picking, gardening at the Harlaw Visitor Centre, workday activities and path inspections have continued and increased in activity. Work with special and primary schools has resumed with an increased interest in conservation being carried out by young people for Duke of Edinburgh or John Muir Awards.Our walks and talks programme has been extremely successful and varied, with walks several months of the year and four talks events. Publications and publicity work proceeded including stalls at the Farmers Markets at Balerno, the Whipman Festival at West Linton and the Silverburn Gardens Open Day.ring 2025 members contributed 3365 hours of volunteers’ time in work parties excluding litter picking and gardening. With the addition of corporate hours (about 500) and litter picking hours (124) the total hours worked was about 4000 an increase of 16% on the previous year. Almost £20,000 has been spent on various projects including environmental projects.
Protecting
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Held work parties, over 60 days, some in conjunction with officers of the Natural Heritage Service. The huge number of activities has been due to both the doubling of the number of active volunteers and the increase in team leaders meaning that frequently, four separate tasks were carried out on the same day. The work days included path maintenance and improvement and tree and wildflower meadow planting and maintenance. A number of workdays have been held in collaboration with corporate supporters (e.g. banks and financial institutions) and student and other conservation groups — the number of corporate workdays from 7 companies ran to 13 in 2025
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id Carried out inspections of paths and countryside furniture (installed by Friends of the Pentlands) in the South West Pentlands, the adopted paths within the Regional Park and the two access paths developed by the Friends of the Pentlands.
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Carried out further work on the Old Pentland cemetery at Damhead.
= Replaced footbridges on the track in the poet’s Glen between Blinkbonny and Kinleith and over the Dean Burn at Bonaly Country park and repaired a tractor bridge over the Logan Burn at Logan Cottage.
= Installed a self closing gate (Slipperfield) and repaired a number of fences and boundary structures at various sites within the Pentland Hills.
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- Installed a self-closing gate at Harlaw and repaired several stretches of the dry stone wall surrounding Harlaw Reservoir.
Conserving
| * | Did litter pickingon 17 occasions as partofa regularprogramme, mainly atthe | |
|---|---|---|
| “honey-pot” areas ofBonalyand Hillend and byvisits to otherareas in and | ||
| borderingthe Pentland Hills. | ||
| = | Carried out regularwork mornings maintainingthe Harlaw VisitorCentre wildlife | |
| garden. | ||
| + | Continued with the management ofthe Patieshill wildlife reservewhose | |
| stewardship had been entrusted to us in 2021. This included routine tree | ||
| management including checkingand replacing treetubesand removingtrees | ||
| damaged by die-back disease; clearingthe wildlife pond ofexcessive vegetation at | ||
| the end ofthe season; strimming the path network; installing boardwalks and | ||
| repairing boundaryfences.A nativewood hedge rowhasbeen planted around a | ||
| quarter ofthe reserve and wasfurtherexpanded in 2025 | ||
| > | In support of, and underthe instruction of, the Pentland Hills Regional Park, the | |
| Friends carried out an extensive programme ofgorse cuttingand disposal to protect | ||
| trees and other plantswhich itwas strangling. | ||
| * | The friendscontinued its programme ofcreation ofhabitat-specific wildlife | |
| meadows as partofbutterfly conservation in the Pentland Hills. Planting hastaken place | ||
| now at eightsites including part ofthe RoamersWoods(with the sustainableWest | ||
| Linton Group) and extension ofthe sitesatWest Linton GolfClub, Baddinsgill, and | ||
| Patieshill |
Enhancing
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mi Improving the fabric of the tool store at Hillend and building a bespoke rack to store the tools and materials.
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iG The Friends carried out a varied educational and social programme of talks and walks for its members and guests
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- Made repairs to the bird hides at North Esk and Threipmuir * Installation of interpretation panels at N Esk, Baddinsgill, Poets Glen and, with the University of Edinburgh, at Rullion Green.
Reaching Out
- The Friends continued regular postings on its Facebook page enhanced with monthly imagery and activities reports.
Governance and Administration
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- Prepared and issued the Annual Review and two editions of the Pentland Post and updated the organisation's website.
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- The Board held an annual risk management workshop. - A calendar was published again and its sales together with those of the Charity’s published books generated profits that will be used by the Charity for its charitable purposes. :
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- = Maintained a watching brief on planning applications in and around the Pentland hills throughout the year,
= We have held quarterly meetings with the PHRP natural heritage officers where we have discussed matters of strategic, tactical and operational importance. We have collaborated with the Pentland Land Managers Association and participated in the multi-disciplinary Pentlands Against Rural Crime (PARC) Group to tackle visitor related issues and identify and implement strategies to tackle rural crime.
- Membership, which is open to everyone who supports the Charity's objectives, exceeded 500 including joint members, at 31 December 2025
FINANCIAL REVIEW
The results for the year to 31 December 2025 accompany this report.
The accounts for 2025 show a small deficit, with funds on hand totalling £63,332 compared to £64,071 at the start of the year. This is despite spending £19,732 on various projects and is indicative ofthe generous level of donations and grants, totalling £14,555, received during the period. Our grateful thanks are due to those involved for their continued support in this way.
Administration costs at £2,137 were largely in line with the previous year and well under control.
In terms of other income the “Pentland Way” publication continued to sell well, producing income of £948. The 2025 calendar proved popular and produced profit of £1,438. Bank interest received amounted to £1,741, down from £2,179 in 2024 despite our overall funding being similar, an indication of the general fall in interest rates.
Given the relatively high level of cash reserves accumulated in recent years the Board determined in early 2024 to adopt a reserves policy in order to help explain to members the reason why it is important to retain these reserves and to identify future projects to which the reserves may be applied. Having recently reviewed the policy the Board considers that the reserves may be allocated in the following manner :
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|1)|Reserve|against any unexpected|fall in core income|£10k to £15k|
|2)|Little Vantage to|Gala Ford path|repairs|£10k to £15k over|1-2 years|
|3)|Skyline Ridge|Path|£15k to £25k over 3-5 years|
|4)|West Water bridge replacement|£10k to £15k over|1-2 years|
|5)|Reserve|against unforeseen urgent projects|£10k to £20k|
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There are currently sufficient funds on hand to cover these costs at the minimum levels. In the unlikely event of all items requiring funding at the maximum levels then additional fundraising will be necessary.
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Friends of the Pentlands
Statement of Financial Activities For the period to 31%t December 2025
Income & Expenditure Account
| Income && Expenditure AccountAccount | ||||||
|---|---|---|---|---|---|---|
| General 2025 |
LifeFund 2025 |
" | Projects 2025 |
Total 2025 |
2024 | |
| £ | £ | £ | £ | £ | ||
| Income | ||||||
| Memberships | ||||||
| Annual | 2,607 | 2,607 | 2,639 | |||
| Life | 1,290 | 1,290 | 1,155 | |||
| Group | 112 | 112 | 80 | |||
| GiftAid | 746 | 746 | 952 | |||
| 3,465 | 1,290 | - | 4,755 | 4,826 | ||
| Donations | 4,776 | 4,776 | 4,671 | |||
| Sale ofVintage Maps | 52 | 52 | ||||
| Contribution to BBQ | - | - | ||||
| Grants Received | 9,780 | 9,780 | 195 | |||
| Sale of cards | - | - | 33 | |||
| Sale of Place Name booklets | 58 | 58 | 58 | |||
| Sale offleeces | 165 | 165 | ||||
| Sale of calendars | 3,975 | 3,975 | 3,034 | |||
| Sale of"Wildwood Legacy" books | 210 | 210 | 227 | |||
| Sale of"Pentland Way" books | 948 | 948 | 1,044 | |||
| Interest Received | 1,742 | 1,742 | 2,179 | |||
| Total income | 15,391 | 1,290 | 9,780 | 26,461 | 16,266 | |
| Expenditure | ||||||
| Project costs | 19,732 | 19,732 | 14,066 | |||
| Other charitable costs | ||||||
| Donations for talks / walks | 425 | 425 | 125 | |||
| Equipment and tools for projects | 2,001 | 2,001 | 1,503 | |||
| BBQ | - | - | 0 | |||
| Calendars | 1,991 | 1,991 | 1,103 | |||
| "Wildwood Legacy” book | - | - | 0 | |||
| "Pentland Way" book | - | - | 0 | |||
| Misc | 532 | 532 | 82 | |||
| Administration | ||||||
| Postage | 52 | 52 | 43 | |||
| Printing | - | - | 44 | |||
| Stationery | 83 | 83 | 89 | |||
| Publicity & advertising | 178 | 178 | 0 | |||
| Travel expenses | 362 | 362 | 627 | |||
| Bank Charges | 109 | 109 | 109 | |||
| Equipment and misc. | 761 | 761 | 430 | |||
| Subs to other organisations | 82 | 82 | 177 | |||
| Insurance | 262 | 262 | 257 | |||
| Room hire | 249 | 249 | 177 | |||
| Items for resale | 1,352 | 1,352 | 0 | |||
| Total expenditure | 5,906 | - | 22,265 | 28,171 | 18,833 | |
| Surplus /(Deficit) fortheyear | 9,484 | 1,290 | (12,485) | (1,710) | (2,567) | |
| Fund balances at31stDecember2024 | 50,031 | 12,234 | 321 | 62,587 | 65,154 | |
| Transferto General Fund | 676 | (676) | - | - | ||
| Transfer From General Fund | (15,000) | - | 15,000 | - | ||
| Fundbalancesat31stDecember2025 | 45,192 | 12,848 | 2,837 | 60,876 | 62,587 |
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Friends of the Pentlands
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Statement of Financial Activities For the period to 315* December 2025
The Friends of the Pentlands
Balance Sheet at 31st December 2025
| Balance Sheet | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Current Assets | ||
| Cash in Bank | 63,332 | 64,071 |
| Debiors | 59 | 54 |
| Less Creditors | (2,514) | (1,538) |
| 60,876 | 62,587 | |
| Represented by: | ||
| General Fund | 45,192 | 50,031 |
| Life Fund | 12,848 | 12,234 |
| Projects Fund | 2,837 | 321 |
| 60,876 | 62,587 |
Approved by the trustees on 3rd February 2026 and signed on their behalf by:-
Andrew Marsden Chairman
Li: lain MacLeod Treasurer
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Friends of the Pentlands Statement of Financial Activities For the period to 31** December 2025
Notes to the Accounts
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1 Annual Subscriptions
Annual subscriptions from Single, Family and Group members are credited to the General Fund in the year received, except as follows:-
Those persons joining after 1st September in any year will not be asked for a renewal of their subscriptions until the start of the next year but one (i.e. a "free" period of up to four months).
Subscriptions received in this period are carried forward into the following year.
2 Life Membership
The receipts for life membership are credited to the Life Fund and a transfer of 5% of the balance in the fund at the end of the year is transferred to the General Fund.
Project Expenditure
| Expenditure | Ref: | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Path maintenance | 19/1 | 12,079 | 1,933 |
| Horticulture | 19/2 | 420 | 1,043 |
| JRS Memorial | 19/3 | - | 5,465 |
| Development of Pentland Way | 19/4 | 27 | 37 |
| Conservation projects | 19/6 | 222 | 0 |
| Litter | 19/7 | 175 | 0 |
| Steading | 19/8 | 525 | 4,179 |
| Website | 19/9 | - | 114 |
| Publications | 19/10 | 2,263 | 285 |
| Publicity | 19/11 | - | 0 |
| Patieshill | 19/12 | 150 | 914 |
| SW Pentland Paths | 19/13 | - | 0 |
| Poets Glen Bridge | 19/14 | 1,579 | 0 |
| Education & Training | 19/15 | 2,292 | 99 |
| Gala Ford to Cauldstane Slap | 19/16 | - | 0 |
| 19,732 | 14,068 |
4 Trustee Remuneration
No remuneration was paid to the trustees or to any connected persons during the year.
| 5 | Grants | Received | £ |
|---|---|---|---|
| Edinburgh Road Cycling Club | 500 | ||
| Pentland Hills Regional Park | 2,995 | ||
| Pentland Hills Regional Park | 500 | ||
| NorthTweeddale Paths Group | 785 | ||
| Folio Trust | 5,000 | ||
| 9,780 |
6 Funds
The General Fund is an unrestricted fund and is available for any expenditure deemed appropriate by the Executive Committee.
The Life Fund is a designated fund but is available for general expenditure if deemed necessary by the Executive Committee.
The Projects Fund is a restricted fund and is the net sums received from donations and grants not yet allocated against a project.
Independent Examiner’s Report For the Period Ended 31 December 2025
Independent Examiner’s Report to the Trustees of Friends of Pentlands | report on the Statement of Financial Activities of the charity for the period ended 31 December 2025, which are set out on the attached pages.
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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 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 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 connection with 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 Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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.
Dale W. Robertson BComm CA
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42 Mounthooly Loan J.
EFH10 7JE
Edinburgh Uk
28 February 2026
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