Charity RegistTation Number:SC037168
STRATHDEARN COMMUNITY CHARITABLE TRUST
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
for the year ended
31 March 2025

STRATHDEARN COMMUNITY CHARITABLE CHARITABLE TRUST
INDF.X 1c) I
NCIAL SIATFMkN'rs
lor the year ended 31 March 2U25
Page
Trustees, Annual Report
Independent Ex8miner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-12

STRATHDEARN COMMUNITY CHARITABLE TRUST
TRUQ'I Eb-.%' ANNUAI. RVFIORI
lor Ihe yeaT ended 31 Pè¢ar¢b. 202&
The trustees present 11)eir reporl énd the finaiicial statenienls f￿ Ilie. year ended 31 March 202.5
Reference and adminlstrative information
Charily nolile".
Strdthdearn Community Charitable Trust
Scottish c.harity num ber..
SC037168
Gorrespondence ad(5rp.ss.
The SlrJthclearn,
Tomaliri, Inverness-shir6
IV13 7YN
Trustees
The Iruslees who served during the year were-
Inijeperidenl exam iner
l¥'iJbkciriilL KL'r.' Lip,I I:. C-L
Chartered Accountaii1s
19 Culdulhel Road
Inverness
IV2 4AA
Solicitors
Muiiro & Noble
26 Cl)urLlI Slieel
Iriverness
IV1 1HX
Bankers
The Royal Bank of Scotland
29 Harbou,. Road
InvernL'5S
IV1 1NU
Investment adviseis
Fvelyri Parlrier%
148 Morrison Stieel
EdinbLJrgh
FH3 8E.X
Breviin Dololiin
ixtli Floor. A•ria OnL
144 Morrisoii Slreel
1113 6E3R
Page 1

S711A1 IIDE ARN CoftrlMIJNII'Y C14￿R:7 ABI.E TRUSY
TRIIQI'Y:I-.S' ANNUAI. RF-PCIRT
tor the year etided 31 Maic.h 2025 IcontirilJe(ti
r4Amint¢lr?tfirrr*p.>*birpi
History, objectives and acllvities of the Trust
The Trust is esl8blished hy a charilable trusl deed dated 24 January 2006. This followed discussions with the
compciny oper31iiig Farr Vvindfarm, whicli wished lo provide funds for the benefit of the residenlo of the
Slralhdearn area, By a minute of 2greemenl dated 5 May 2006 Farr Windfarm l.in)iled agreed to make an initial
paymenl lo the Trust followed by ali anriu<il payment throughout the perio(l of operation of tlie windfari¥i. The
inilidl payment was received in June 2006
The Irusl deed gives the trustees power lo apply tl)e Trust funds for the provision ol benefil in ways th31 are
charitable in law. and lor Ilie benefit of cliarilable instilulions.
I he trustees work closely wilh Stralhde8rn Community CDuncil In deciding whal applicalions for luiiding should be
approved, and also in considering ways In which the funds rnight best be used for the benefit of the community
Management and governance arrangements
There ￿￿ere severi Iruslees in Ilie year. Irp t6irrns of Il'ie I"rusi Deed, trustees relire afier Iliree years bul are eligible
IDr ie-appoinlineril Tlie preseiil Iruslees bririg a wide rarige of knowledge and experierice to the Trust. The
trustees meL>l al Tornalin as required. Wlien r)ew trustees are required, noin iialioris are invited from those living
in Ihe Strathdearn area, arid Itr￿ trustees selecl those whurti they corisider mosl suitable.
Procedures and policy for approving grants and projects
Applications are subrriilled in the first Inslance lo Slralhdearn Community Coiincil and are then passed on lo 11)e
Irustees ivilh 3 recommendation for approval or rejection. The trustees make the final decision Applicants arf.
normally expected to 13ise parl of Ihe funds for their projecls fron) othe.r soiirces Successful applicants are
aske.d, where appropriate, to give <1 report on Ilie use of the grants to the Trust or the. Corrin)unity Council.
Tho Irustees ￿,2ve 2sscssed the niasor '. isks lo Whi￿11 liie charity is exposfrd. in parlicdldl Iliusc. ielaled lo Ilie
operat￿OnS ar)0 finthnces of the cl)arily. and a-. e %alisfied that systems are in place to miligale exposure lo the
major risks.
Achievernents and performance of the Trust
Twe.nty six oraanisalions. schernes and individiJ&ls received grants in 11)c' year 10 31 March 2025, These included..
£35,000 lo stialhde.arn Comniunrty Developnen18 loi a Lommiinily Youth, He.allh & Wellbping project as the. final
inslalriienl in 3 tl)iee ye¢r grant, £10,658 for community grass ctilling, snow Lleaiing. and mainte.nance lo war
memorial fericin9, £9,000 lo the Strallidearn Prim8ry School, £8,450 in vouchers for Slr31hdearn pe.nsioners lo
redeern for a meal, hoLisehold staple5 or for domestic healiiig supplies. £6,454 to seven applicants wl)o required
persun21 f1nancial 8S5lStaiice', £5, 526 in facilil3tion work foT a community advisory groijp to acquire feedtjdck from
resident5,' £2,577 for an annual peiisioners, clirislmas lunc.h,. £3,509 lowaids a children's chrisliTldS party, Slirnmer
aclivily days 8Tid kGrale tasler c1055es,' £J,187 lo meet costs fcjr Ihc Slrathdearn roiniiiiinily newslv.Iler,' a fiirtlier
£5.037 was gfanlee in tlie ye<ir for varioLJg purposcs Inclitrding soundbalh sessior)s, a crolls clijk) dl)d Lorn rTiiinily
flower bed plantino
.7ranls an)oiir)Iing In total Ii") £. 1,394.231 lèlli.,. (Jiaiil iefLiiids} IidLI Lieen paid ()Iil l)y Ihe erid of marc.h 2024 F. Iiillier
grants of £5,751 178d be&ii ilPPFoved ai Ili<.ll ualf.. bijl l.ad Iiol y-, I bee.n Pciid r)ul.

STRATHDEARN COMMUNITY CHARITABLE TRUST
TRUSTEES. ANNUAL REPORT
for the year ended 31 March 2025 (continued)
Financial review, Investmɥnt policy and reserve.s
T he riel iiicooiing rp.sourres for Ihe. year, after grcjiils and operalional expen%es of £103,078. were, £28,671 ,
Ttie. Iruslee.s moved manageme,nl of IFie inveslmenl portfolio from &-velyn Partners to Brewin Dolpbiii around
Febriiarylmarcli 2025 willi the same rcmil that 11)ey require incomp. and potentially some Cdpilal growtli. These
investments oenerated Income of £3,815 In Ihe year and were valued al £1,fj2,684 al 31 March 2025 This
represeiils a revaiu31ior) oain of £3,488 arid in Ilie. c.urren1 Inarko.I cDndilion.s the trustees feel th21 Ihe returns are
adequ3le.The IrLJslees have chL)sen nol lo adopi formal elhical investment polic.ies.
Al 31 March 2025, the Trusl had unreglricled general reserves of £157,777. unreslricled capital reserves ol
£157,3119 and restricted general reserves of £36,731 and the truslees consider these to be appropriate The
Iriislees 1i8ve powier lo use 11)e Irijsl capital as well as incoine. arid il is possible that a suilablo projecl will be
idenlified 81 some time whic.h will reqiFire Ihis.
Statemenl of Trustees. responsibilities
Charity law requires l.le Iruslees to prepare finaricial slalements for eacli finaricial yeaf wliich slio￿v a ti ue and fair
view of the stale of affairs ol the cl)arity and Ils iinancial aclivilies for Ihal period. Iri preparing ihuse fiiiancial
stalenients, Ihe Iruslees are required to..
selecl suiiable. accoLJnting policies arid Iheri apply Ihetn (;onoislently,'
make iudgenie.nls and eslimale,s Ikial are reasonable and piudenl-
observe the, nieil)ods and principles in tlie C112rily SORP,.
Prepare the financial slalemp.n15 on 11)e going concerii basis ur)less il is inappropriate lo presuryie that
Ihe ch3rity vjill continue in operalioiidl exislenre.
'T he. Iruslpes are fespon5ible lor keeping proper d(:Lnurilirig reLords wliich disclose with reasonable accuracy al
any lit71e. Ine financial position of the charity afjd l(J eriable Iliern lo ensure Ifial the financial slalemerils comply
wilh Ilie Chdrilies aiid Trustee Iriveslinenl IScotlclTidl Act 200.J and Ihe ChariliL75 Acc()LJnls (Scolland) Regulations
2006. Tliey aic (Ilbo rc'sp()nsible for 8<3fegiJ<irdiiig Ilie assets of the cl)ariiy ¢trid fiencL, lor laking ieasoiiable steps
for the prevention and detection of fraijd and ollip.r irregularilie%.
Tllis reporl was approved by the trustees on
2f 2nd signe.d on Iheir behalf by:
Chairrnan

% l frl*I l Hl)EAP¢NI f* )IvlMI iJPJI I I i_-.e4&,Rt'? At4L F TRLPN'I
I redT L51 i on Ilie firidl !la!ciiienls ()[ il',E.' ch<ifi'iy lor yecir erided 31 N.
tol2.
idrcli ?li?5. wliicl) ai e v,el Odl 011 J
Respective iespo115ibilities of trustees and examinei
I he chdrivs Irlislec's ale responsible fni Ilip. i)reparalioi"i ol Ihe. fiv.ancial sldlempnts in acLoidai)ce with the, tL'rms
o,. Ilie Ch8riliL.s and Tr(Islee Iriveslrrienl Iscnlldndl Act 2005 and tlie Charitie£ Accounts IScnlland} Regulalicns
2006 las gmende(il I lie cliarily Iruslee5 conside.r Inal 11)p. 8iJdil requirement of Reguldlion 1011) (al lo Icl of Ilie
2006 ALcounts Regulatioris does i)ol ai)ply. 11 18 rTly responsil)ilily In exan71r)e the finaiici31 slalemenls as rcqiiirL.d
nder Section 44 {11 Ir,) of the Act and lo stale wlielher i)articular matters fiave conie lo niy 8llenti0n.
Basis of indeperidenl examiner's st21ement
My exaniinalion is carried oul iri dLcordance will"1 Regijlaliori 11 01 Ihe 2006 Accoiints Regtilations. An
e,xaniinalion includes a review ol Ilie a(LJunting records kept by the ch3rily ar)d d cornparison of Ilic financial
slalemenls preser)lo.d with Iliose records. 11 also Includes consideraliori of any unusual ileryis or disclosures in e
financial s181emenls, and seeks explanalioiis fiorri Ihe Iruslees concernlng 3ny SLich malle.rs. The procodures
undertaken do not provide 811 the evidence that would be require(J in an audit, and consequenlly I do not express
an audit opinion on the view given by the fii)ancial slateinenls.
Independènt examiner's statement
Iri Ihe coijrse of my examif)8tion, no niciller h¢iS Gonie lo my c?Ilenlion
whiLh givp.s me reasondble cause lo be,lie.ve Ihal in any malLJrial respec.t tlie reqiiireri ieiils..
lo keep acci)uritin9 record£ in accordance willi Seclioii 44 {11 (a) of tlic 2005 Act dnd Flegulatloli 4 of tlie
2006 AccoJnls RLsgiJl3tions. 2nd
tu prep2re financial st3teynenls which accord willi Il)e dCC,Ol5nlirig records aiid Loiiii)ly willi Requlal.un 8 01
11)e. 2006 Accourils Regiilaliuiis have not been mel. o,.
lo MiliiLli in rny opiiiiori, allL.nlion sliou'ld bc dr￿wn in order lo eiiable Li Pioper uiidèrsl¢Jiidirig ol Ilic, finoncidl
slateiTTreiJls 10 be reached.
keriLlt.. YK(!--r l_ Iniil£su
Cl)8rlprf.d Ac.e.oiJiilanls
Redwor)li
I (J f,uliliilliel Road
liiveri)tJs
IV2 4AA

COhRhfriUIIIIY C3IARITAI41..E T
~$ JITL:MEN I I.?1 fl
IINCLIFIP(Iltll,T 5FQ(.' ,Ihl IN:C.t)IbiL ANI)
XF?iNDII iJF<L..
L.'L'(ILJ
f()r tlie year ended 31 Marcb. 202$
Unrestricted
General
Capital Restrictod
Funds
Funds
Funds
Total
Funds
2025
Tolal
Funds
2024
Notes
INCOME AND ENDOWMENTS FROM:
Donations legacies
Investment Income
Total
91.023
3,815
94,838
36.912
127,935 123.806
3,815
3,522
131,750 127,328
36,912
EXPENDITURE ON
Cosls of raising funds
Investment rnanagemenl costs
2,525
2,525
2,610
Charitable aGlivilies
65,554
35,000
100,554 118,278
Total
65,554
2,525
35,000
103,079 120.888
Net incomino reso&iices (resources expended)
before inv¢8tments gainsl(lossesl
29,284
{2,525)
1,912
28,671
6,440
Nel gainslllossesl on inveslnienls
3,553
3,553
8,579
Nel moven?enl in lunds
29,284
1.028
1,912
32,224
15,019
Reconc,iliatior) of funds
Total funds broiiqlil forward
128,493
156,281
34,820
319,594 304,575
Tolal lijrids Larri&d forwéid
157,777
157,309
36,732
351,818 319,594
Page 5

STRATHDEARN COMMUNITY CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 March 2025
PTIOI. fiijancial year
Unreslricted
General
Capital Restricled
Funds
Funds
Funds
lotal
Funds
20£4
Tolal
Funds
2023
INCOME AND ENDOWMENTS FROM..
Donations and legacie8
Investmerit income
Total
88,018
3,522
91,540
35.788
123,806
3,522
127,328
117,018
3,127
120,145
35.788
EXPENDITURE ON
Costs of raising funds
Inveslmenl management costs
2,610
2,610
2,609
Charilable activities
83.278
35,000
118,278
118,998
Tot81
83,278
2,610
35,000
120,888
121,607
Nel inf'oming resouice5 {resources expended)
before investrnEn¥S gainsl{losses)
8.262
{2,610}
788
6,440
{1,462)
Net gainslllossesl on inveslmenls
8,579
8,579
(5,3841
Net inovement in funds
8.262
5,969
15.019
16,846)
Reconciliation of funds
Total fLJnds brought forward
120.231
150.312
34,032
304,575
311,421
Total funds Cdrried forwdrd
1211,493
156,281
34,820
319.5a4
304,575
Page 6

STRATHDEARN COMMUNITY CHARITABLE TRUST
BALANCE SHEET
for the year en(led 31 March 2025
2025
2024
Notes
Flxed Assets
Inveslmenls
152,684
152.684
151.145
151.145
Current Assets
Debtors
Cash al bank and in hand
37.174
167.404
204,578
241
171.801
172,042
Creditors: arnounts falling dué
within one year
Nel Currgnt Assels
Net Assels
10
3,593
199.134
351,818
1{iy,44U
Represented by..
Unrc'51tic,led Fiinds
157,777
157,309
36.732
128,4Ql'4
Restricted Funds
Toldl FiJnLJ.'.
351,818
'41Q,5(14
The financial statements on pages 5 10 12 were approved by the trustees on
and signed on their behalf by-.
Cl)airman
Page 7

E7RATF4
LARN ccJf¥QPlIUNI-IY CPIAKII'ANI. r IRIJ,%I'
NOTL: L T(:1 Iiir- FINt.ANC.I
I SIATtVIF.NTg
for the yeo¥ ei)tied 31 KQai6h 202
Statutory informatioii
Slrathdearn Com munily Chdrilable Trust is a Charitable. T rust Consliluted by Trust Deed on 24 January 2006.
The regislerp(J charity number and ('.oirespondence address Gari be found in the I iuklees, Report.
Accounting policies
2.1 Accounting convÉntion
The financial statements of tlie charity, which is a public benefit entity under FRS 102: have been prepared
under the liistorical cost convention with the exception of investments. which are valued al market value. The
slalements are in accordance with applicable accounting standards, the Charities ar)d J ruslee Investment
(Scollandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006, ar)d the Charities SORP IFRS102)
"Accounting and Reporting by Charities. Slalement of Recomniended Practice applicable to charities
prepaiing their accoiints in accordance with the Financial Reporting Standard 102 leffeclive 1 January 2019)"
l-he financial statements are prepared in sterling, which is the funGlional currency of Ihe charity. Monetary
amounts in these fin3nci21 statements are rounded to the nearest £.
2.2 Income
Investment and volui)lary income is recorded when receivable and is Lhnreslricled in nalure provided il
advarices Ilie objeclioes of the charity.
2.3 Grants
E.xi)endilure on gran18 j< recorded oncf! the Trust has made ali LJnc.oiidilional Lommilnienl lo pay the granl
aiid Iliis has been cominunicaled lo Itie beneficiary, or ttie grant has been Paid, whicl)ever is the e¢irlier.
2.4 Expenditure
Other expp.ndilure is included in the accounts on an accruals b8sis, inclusive of VAI", arid allocated to Ilie
ar)propriate cost heading.
2.5 Investnients
Qiioled Inveslnients l)ave been valued al rriarkel value 81 Ilie bal?nce sheei dale Recilisp(l and ijnrealiqed
iriveslmenl gains anid losse% ¢ire sl iown net in Ihe Stdterner41 of linancial Acliviiies.
2.6 Funds
Capital
Tlie Trust Deed allows the initial capital payrv)enl lo be spenl ds income or retained ab capital al Ilie Iruslees,
discretion T he income arising is Linreslric.led.
Gei)eral
'[ his rel8le.s lo unreslriLled fuiids to be ijsed for general purposes.
Reslricled funds represents monies received lo provide a range of 18rge.led activities.
Taxatto
I"he I iusl 18 a Scottish charily arid accordii)gly Is exempl froin laxalion oi'l it< jriLoiiie and ciny gairis viliere
tliey 3re applio.d for charitable Plirposes.

RNI I;(JMI+.LINII Y
FIIiR.IYA
1:: 4rsy T O I P tl_. F IfofrÈlQ(.lfv.l. *-[ *,'[ y_- 101 F..: hll-
foi. thc yc-¢r eiideu Mèesr¢PI 2025 {r•nti;'TriieL4.1
Donations and legècies
2025
Restricted
2024
Unrestricted
l otal
Anriual winiltarm payinent
CGmmi ilnlty Benefit Skiore
91,023
88,018
35.788
123,806
36,912
36,912
36,912
127,935
91,023
Investment income has arisen as follows:
2025
2024
Dividends from listed Inveslmenls
Interest on cash deposits
3.815
3,522
3,815
3,522
Charitable activities
The Iiusl made grants to twenty nine organisalions, schenies and individuals durin9 the year. T he
majoi ones were as follDWS'.
Stralhdearri Communily Developmer)Is
Community Council - grass culling, ¢noMi clearing
W3r memorial fencing
.£lrall)dedrn Priinary School
Voucliers for F)ei)sioner
14elping Hand fund - seven individiials
Community Advisory Group
Various children's activities
Community Newsletter
Pensioners Xmas ILinch
Soundbalhs
OllTrer gran1.8
Granl r(Jfur?ds
TDlal grtinls
SuptAO,- co81;.
35,000
10,658
9,000
8,450
5,526
3,509
3,187
2,577
2,506
2,531
89,398
6,744
96.142
4,412
100,554
Goveriiance c.osts
Support aid Governance co¢ts
buppnrl c.osts, consioliiig of the 2drriinislralion cosls of the. cliarily, are splil belweeri charil¢iblL' cobls aiid
oove.rnancLJ on Ili£.' estimaled IIiTie spent ori each activity as sliown In the lal)le bp.IDEv.
Basib ol
Chariltsble
GOVe￿nan{£
To181
l ot81
appor.ioninenl
2024
lidiii.iriislralor tee
('OlTiriiiinily w(;bqile
AdriiinloffiL& experises
Iiidepe.nden1 Ex'(jllFinp.r'￿ lees
nsurarice
L.SF. regislrc31101., lee
£(',VO aririijal Iii'skiip
Wtsrk di.JrJc'
Actiia
5,637
1,107
7,516
1,107
36
6,874
1,079
36
1,650
488
80
279
4,412
Acllial
1,49J
396
Actual
Acludl
488
80
279
279
10,188
6,71:4
Page 9

SI IZA? ItLII-A,
ifAW'LF 7
801 trie endeo 31 ttharcki 2Q25 (¢ortlir*ue<l'
Investments
All iiiveslmeiils are held primarily lo pi"ovide an investment return for tl)e T rust arid are mdde up as follows..
2025
2024
Inveslinenls
Cash
151,771
913
152,684
148,C'60
3,085
151,145
Movements in investments during the year were..
Market V<ilue al beginniiig of year
Add: Additions lo inveslinenls at Lost
Less= Di8p(J5(Jls at rnarket value
Add: Nel gain (Ioss) on revaliialion
Market value at end of year
151,145
3,797
15, 7461
3,488
152,684
143,856
13,077
(14,906)
9,118
151,145
2025
2024
Cotrt of ir)vestments at erid of year
126,503
125,685
Debtors
2025
2024
Accrued investment inconie
Commuiiity Benefit share
Prepayments
Grant refuiid
14
36,912
248
241
37,174
241
10 Creditor5
2025
2024
Fees, outlays and grants outstanding
5.444
5,444
3,593
3,593
Page 10

11 Funds
Reconciliation of reserves
b3ldrice as ¢Jl
JOLJrcè¢
Oilii'r
J11U3120?4
Expénded
311U3120?i
Unrèstricted Funds
General
Capital
Restricted Funds
Glen Kytlachy Wind Fartn
128,493
156,281
94,838
(65,554)
(2.525)
157,777
157.309
3,553
34,820
36,912
(35,000)
36,732
319,594
131,750
(103,079)
3,553
351,818
Reconciliation ol reselves comparative
alance as al
3110312n23
Incomiiig
RcsourGe.q
Re.SC>UFces
Otlie-,
lance as al
3110312024
Exp(￿nded
ovenierils
Unrestricted Funds
General
Capital
Restricted Funds
Glen K￿la¢hY Wind Farm
120,231
150,312
91,540
183,278)
{2,610)
128,493
156,281
8,579
34.032
35,788
(35,000)
34,820
304,575
127,328
(120,888)
8,579
319,594
Analysis of net assets between funds
Unrostiiclgd P'uKids
Total
3110312[J25
R¢<tiic.led
Irivestnients
Cash al Bank
Otlier nel curreiil ès¢els
152,6U4
152,684
167,404
31,730
351,818
161,404
19,627)
157,777
4,625
157,309
36,732
Page11

STRATHDEARN COMMUNITY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025 (continued)
Analysis of net assets between funds comparative
Unrestricted Funds
Geiièr81
C8PItLI
Total
J110ti12Q24
Rosiriclc-
Investments
Cash al Bank
Other nel current assets
151,145
-151,145
171,801
{3,352
319,594
171,801
143,308)
128,493
5,136
156,281
34,820
34.820
Funds
Capital
7 lie Trusl Deed allows the initial capital payment lo be spent as iricome or retained as capital al the trustees.
discretioii. The income ari8ing 18 unrestricted.
General
This relates lo unreslricled lunds lo be used for general purposes
Reslricled funds represents monies received lo provide a range of targeted activities.
12 Related party trdiisaction¢ and staft costs
Norye of Ilie Iriislees we.re paid, any reiiiunerdtion or expenses durii)g the yea,. dnd there were rio employees.
13 Commltments
Al the yeaf end the following grants had been approved-.
Strathdearn Community Council - snow clearing
5.751
14 Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Page 12