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 tr￿tee 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
Pe￿0d
A1 ReG8i
DonatK*LS
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
aciivit*s
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
Preparat￿n of annual accounts
Legal costs
Ot￿r
28S
285
A3 Sub total
1,183
13.490
14,673
17.037
A4 Payments rolatlng to a￿trt 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 $iart ofi*aF
1•.1•2
w￿4V3 1 IdvlKitI on rethws •nd
F45rynenls aK(wnl
7.•67
7,4
15,367
2,115
Cash and battk bal?￿¥ •leDd of year
11,959
7.400
26.359
10,9
Il•thiv•iw¢
L4vtyMr
82 Investmrts
Tow
Curr￿1 ¥th•tii
¢wi y••1
B3 aEs•l$
T•
Artsw￿ ¢
LastyMI
to
84 U•blWII••
T￿1
du•
LaDI ymr
r￿￿1•￿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•rni*rt￿t
R•fyttkt￿ fvnd¥
Tvial 1161
nds
f￿nd*
150
672
Totsl
1$0
672
2 Grants
T•l•l C￿rr•nI
pertod
fund$
lo É
R•ilrict•d lundj
Awa￿ ltyAII
9,500
10.5SO
HTSI
9.800
HC Wwd
64
Rcèertson Tnjst
e,000
p￿6$ P￿¢C￿
CA￿mth ts(￿ Fund
950
950
Hu9h FrAMr Tru$i
3.000
Totsl
20,890
29.890
18,550
3 Gros8 roc•lpts from othpr ch•rtt•tylg •¢tlvltlos
Unreslrfctgd
fitTrds
Ewnd*bK•
Total cuvr•nt
pertort
Total last
p•rf•d
A4￿￿￿•d lund$
•Thdowmenl
funds
lund
Toi•l
4 Paym¢nt¥ r•latlng directty to charliab￿ actNIIiDs
Unr•ilrlc¢•d
fund•
Exyndab
•ndol￿ni
lunds
rnS*n•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•$ep
SC037131
Additional analysis121
S Br•akdowTh of yor•Jtrlcted lund
T•t•i
UOl•Strlct•d
Danabons
Le9ac￿5
Gfants
Re￿￿PtS (rorn lundraisiry eclliryliys
Gros6 trading re¢eipi$
¢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 S￿e￿iD￿51￿ents
Sub total
T¢l•l rs¢olPI$
9,1SD
9.150
672
•n
E)pen59s for fvndraiSinoachMtye$
Gros$ tsaaiw paymen
bm*stMent management CDsts
P&yTnent8 r8laling direcUytothaniob*
Grant& and ¢onation5
rfflance ¢osts'.
1.022
Audrt1i￿p0￿￿8Tht eNamirwqiicn
Prepar*ion of anr￿1 a¢¢ounis
Legal ¢è$i$
285
215
Sub lot•1
1.022
Paym•nt4 r•l*tlh4 to K••t and4Trv•stm•nt
mov+fnvnt*
Pur¢ha3es ol hxed ass•l$
Purcha$e of Inwstments
rotalp*ym•tsts
1.fy21
7.967
7.967
Tian51ers tolffroml tund$
5.093
su￿￿5 l(dellclV lthryo•1
7,967
7.967
4.703
NDtur• and
•¥• oflund¥

A*EMXX2
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 (I￿rrtI 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¢jditti￿al 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 Ca￿led 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 Con￿rning 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 rr￿t. 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:
'P￿aSe delete wor(l$ In the brackds ,.' Ih8y Aot apply. If the ￿￿Td& aywy, ¥el oul I1￿5& 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