APPENDIX 1 oscr,- Period start date Month Y•ar Awil 2024 Period end dale Month Year March 2025 Day Day 31 Office of th8 Scottish Charily Regulator Reference and administration details Charity name Other nam•$ ¢harlty is known by Reglstered charlty number Charity's principal address Friends of Merkinch Local Nalure Reserve SC037131 30 Grant Street Inverness Postcode IV3 8BN Company Registration No. SC285573 Names of the charity trustees on dale of approval of Trusl•es' Annual Roport Office (If any) Dates act•d If rK>t for whoh yoar Nam• of p•rson (or body) entitled lo appolnt trtee Ilf any) Tyustse name Chair Resigned 17 Sept 2024 Treasurer Vice Chair 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial perlod) ame Dates acted If not for whole year None Structure, govemance and management Type of governing document Constitution Trustee recruitment and appointment Word of moulh or advertising within the local community local newsletter when required. Objectives and activities Charitable purposes The prornlion and development of the Merkinch Local Nature Reserve. Summary of the main activities in relation to these objects Carrying out the routine care and Maintenan of the Merkinch Local Nature Reserve to protect and preserve the local environment lo create a place where people and wildlife co-exist to each other's mutual benefit.
APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financlal period Maintenance.. Litterpicks, painting benches, repairing benches. painting boardwalk, repairing boardwalk, lopping and cutting back vegetalion from paths, tool cleaning and sharpening, beach deaning, weeding and sowing the flower beds. maintaining the container. Projects: Invasive species control - snowberry, gorse, Michaelmas daisy 900 native trees planted Wildflower meadow cut., deadhead and re-sow. Native tree maintenance bindweed removal. repairinglreplanting vandalised slakeslsapling and tubes, repairinglreplanting vandalised Orchard, fertilising Orchard. Sub group set up to consider options and future plans for replacinglupgrading the existing boardwalk. Addressing anti-social issues in the SerVe drug dealing, molor bikes (noise and speeding) and vandalism. Installing prevention mèasures and liaison with Poli¢e Scotland. Volunteers took part in training courses- strimming, marine surveying and seagrass survey evenl. Mink rafts installed. Volunteers compiled a petition lo Highland Council requesting that repairs should be carried out on the sea wall path. Volunteers: 32 volunleers took part in the weekly sessions run this year. We have a mixed group of retireesllong-term unemployedlmental and physical impediments; a few have ¢omplex needs with chaotic home lives. Partners: Highland Council, Nature Scot, Network Rail & Police Scotland.
Financial review Brlef statement of the charlty's policy on reserves No reserves are held. Details of any deflclt None Donated facilities and services (if any) None APPENDIX 1 Other optional information
Declaration The trustees declare that they have approved the trustees. report above. Slgned on behalf of the charity's tnjstees Slgnature{s) Full nam8(sl Position (e.g. Chair) Chalr Date 2025
APPENDIX2 Friends of Merkinch Local Nature Reserve SC037131 OSCR Receipts and payments accounts For Ihè ptyri¢d fr<>m 5co1115h Charity Regulalor 2024 31 March 2025 Section A Statement of receipts and payments Unrestritted fvnds Expendabl •ndowmort funds Porman8nt endowm•nt lund$ Rostrictod fund$ Total lund$ rent perlod Tolal funds la6t Pe0d A1 ReG8i DonatKLS 150 150 672 LÈga¢ie$ Grants 9.OOCI 20,890 29.890 16,$50 Re¢eipts froffl fundraisiFYJ athitk?$ Gross tradiry Yeceipls Income from investments olheF than nd and buildings Rtrnls frorn L3nd & buihjiros Gross receipts from 011[ ¢haritab aciivits Al Sub total 9,150 20,890 30.040 19.222 A2 R8celpts from a$$d & Inve51mont Proceeds from Sa of fixed assets Proceeds from of invÈsimenlS A2 Sub total Total re¢elpts 9,150 20.890 30,040 19,222 A3 Payments Expenses for fundraisiThJ aclivthes Gross trading payments Investment rnanagemenl costs Payments re*tsry directty to charitab a¢lMiies Grants and donatN)n5 98 13,490 14,388 17,037 Govemance ¢osis". Mjit l independent eNAminaknn Preparatn of annual accounts Legal costs Otr 28S 285 A3 Sub total 1,183 13.490 14,673 17.037 A4 Payments rolatlng to atrt and Investment movtmerrts Purchases of fixed ass&t5 Pwchase of inve$lmenls A4 Sub total Totalyyments 1,18J 13,490 14,673 17,037 7,967 7,400 15,367 2,18S A5 Translers to I (from) funds Surplus /(d•fl¢lt) foryear 7.967 7.400 15.367 2,185
APPENDIX 2 Frlends of Merkinch Local Nature Reserve Section 8 Statement of balances SC037131 R•irfthofvnth ¢tywm•rt fmdl •nlltrwm•nt TatslGiirv•rrt p•rlod C•i&poTie¥ Taui w p•tyd Ib•W•¥lE IDnev•il£ B1 C4•h Cash aDd nk Wc•$ 41 $iart ofiaF 1•.1•2 w4V3 1 IdvlKitI on rethws •nd F45rynenls aK(wnl 7.•67 7,4 15,367 2,115 Cash and battk bal?¥ •leDd of year 11,959 7.400 26.359 10,9 Il•thiv•iw¢ L4vtyMr 82 Investmrts Tow Curr1 ¥th•tii ¢wi y••1 B3 aEs•l$ T• Artsw ¢ LastyMI to 84 U•blWII•• T1 du• LaDI ymr r1•tI S Cortkwnl 1SatAI#I•• T•tsl by •D Of1 Ilugi•eg Prlnt Name Dat• of •pprtrw81 1-1-zoiS
APPENDIX 2 Friends of Merkinch Local Nature Reserve SC037131 Section C Notes to the Accounts C1 Naturo and purpose of funds (may be stated on analysis of funds worksheets) There are no notes for this sectson. Typ+ of aclivity or prolett sijpported P4unthrol8rar m•d• C2 Grants Aw#rd$ for All 9,500 HTSI 9,800 HC Ward Peoples Postcode Common Good Fund Hugh Fraser Trust 640 6.000 950 3.000 Total 29.890 C3a Trustee remunèration If no remuneration was paid during the period lo any Charity trustee or person connected to 8 trustee cross Ihis box lothefwise complete section 3bl C3b Trust9• remuneration - details C4a Tru$t•e expenses If no expenses were paid to any charity trustee during the period then cross this box lolheThvise ¢ornplele section 4bl Number of tru$1••8 C4b Trust¥ xp¢nse5 - detttil$ Tr•rt¥•ction amount 1£) Balance outst•nding •t rltsd ènd 1£ CS Transactlons with trustees and Connected persons C6 Other Infomatlon
PENDIX 2 Friends of Merkinch Local Nature Reserve SC037131 Additional analysis111 Iysls ol r•c8lpt& and payrn•nts 1 Dot)atio Uhf•SlrtGt•d lund Exp•fidab P•rnirtt R•fyttkt fvnd¥ Tvial 1161 nds fnd 150 672 Totsl 1$0 672 2 Grants T•l•l Crr•nI pertod fund$ lo É R•ilrict•d lundj Awa ltyAII 9,500 10.5SO HTSI 9.800 HC Wwd 64 Rcèertson Tnjst e,000 p6$ P¢C CAmth ts( Fund 950 950 Hu9h FrAMr Tru$i 3.000 Totsl 20,890 29.890 18,550 3 Gros8 roc•lpts from othpr ch•rtt•tylg •¢tlvltlos Unreslrfctgd fitTrds EwndbK• Total cuvr•nt pertort Total last p•rf•d A4•d lund$ •Thdowmenl funds lund Toi•l 4 Paym¢nt¥ r•latlng directty to charliab actNIIiDs Unr•ilrlc¢•d fund• Exyndab •ndolni lunds rnSn•Trt bdo¥Jrn•nt lynds R•idGl•d lund Tot*ltu¢rtnt p•riod T¢t41 p•riod 13.490 14,3B8 17,037 TWI 898 13,49 14,388 17,Q37
FENDIX2 Friends of Merkinch Local Nature R•$ep SC037131 Additional analysis121 S Br•akdowTh of yor•Jtrlcted lund T•t•i UOl•Strlct•d Danabons Le9ac5 Gfants RePtS (rorn lundraisiry eclliryliys Gros6 trading re¢eipi$ ¢Dme fvom Investments other than land0 buibJing¥ RinL8 trorn lynd & buldin Gross feceiptslrom olhgT charl1ab a¢llwiièS Svb lotal 672 9.150 9,1s0 172 R•¢•ipts frorn assrf $ Inv•$tmoni $81•s PfO¢eqds llom $bJe olfixed asse1$ eeds from SeiD51ents Sub total T¢l•l rs¢olPI$ 9,1SD 9.150 672 •n E)pen59s for fvndraiSinoachMtye$ Gros$ tsaaiw paymen bmstMent management CDsts P&yTnent8 r8laling direcUytothaniob Grant& and ¢onation5 rfflance ¢osts'. 1.022 Audrt1ip08Tht eNamirwqiicn Preparion of anr1 a¢¢ounis Legal ¢è$i$ 285 215 Sub lot•1 1.022 Paym•nt4 r•ltlh4 to K••t and4Trv•stm•nt mov+fnvnt Pur¢ha3es ol hxed ass•l$ Purcha$e of Inwstments rotalpym•tsts 1.fy21 7.967 7.967 Tian51ers tolffroml tund$ 5.093 su5 l(dellclV lthryo•1 7,967 7.967 4.703 NDtur• and •¥• oflund¥
AEMXX2 Fri•nds ol M•rkinGh Lo¢•1 Natur• Reserve SC037131 ran15 14.&5) bul Rimt IrEYn Stsb tot TotsJNÈw5 95D 20.890 &tsnenl ¢¢sts jo tr4n1$and L•9 t4$ 13.4•0 1&450 14rtY•cWs1(Yyr* 2.SJS
APPENDIX 3 OSCR ScollN4 (IrrtI Rt'RL51al*)I Independent examiner's report on the accounts Report to tho Charity nam8 tru8toeslmembers of Friends of Merkinch Local Nature Reserrfe Reglstered ¢harlty SC037131 number On the accounts of the charity for the perfod Period start date Month Period end date Month March Day Year Day Yea 2024 To 31 2025 Set out on pages One Six of Appendix 2 Ir8monibar lo Incknde lh8 page rnbws Lrf a¢jdittial sheets Respe¢tlve responsibiliiies of trustees and examlnor The charity's trust88s are responsible for the preparation of Ihe accounts in accordance with the tern of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity truslees Consider that the audit requirement of Regulation 10111 {d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounls as required under section 4411) {c) of the Acl and to state whether particular rnatters have cotre to my attention. Basis of independent My examination is Caled out in accordance with Regulalion 11 of the Charities examlner's statement Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by Ihe charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual lterr or disclosures in the accounts and seeks explanations from the Irustees Conrning any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and, consequenuy, I do not express an audit opinion on the accounts. Indepandènt oxaminer's In Ihe course of my examination, no matter has come to my attention lolher than that stalement disclosed on the attached page'] %thi¢h gives me reasonable cause to believe that in any material resped the requirements.. lo keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which aGcord with the accounting records and comply with Regulation 9 of Ihe 2006 Accounts Regulations have not been rrt. or 2. to which, in my opinion, attention should be drawn in order to enable a proper Slgned: Name: Relevant professlonal quallficatlonls) or body Ilf any): Address: 'PaSe delete wor(l$ In the brackds ,.' Ih8y Aot apply. If the Td& aywy, ¥el oul I15& mailers wh have comg to your att?nth)n on Ihe lolh)win9 p¥go,
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose