Highlands Astronomical Society HIGHLANDS ASTRONOMICAL SOCIETY Unaudlted Ststement of Receipts and Pa￿lentS 28 February 2026 Charity Number.. SC037209 Hwhlands Astronomical Society Current Trustees (members of the committee) Pauline Macrae Barbara Hummel Dee Amos Paul Moffett Gerry Gaitens Kristina Stephen Office Bearers Pauline Macrae Pauline Macrae Lisa Pattenden Vacant Dee Amos Gael Hillyard Rhona Fraser Kim Thain Barbara Hummel Chair (from 1011012025) Membership Secretary (from 10/1012025) Chair Iresigned1310912025J Vice Chair Secretary (from 17101120261 Secretary (from IyIII2026, resI￿ed 1710112026) Temporary Secretary {fr0rn 1011011025, resigned 1111112026) Secretary Ire5igned 27108120251 Trea5ur8r Cornmlttee members Gary Falrlie Vacant Vacant Paul Moffett Carl Frampton Gerry Gaitens Membership Secretary (reslgned 10109n025) Programme Secretsry Website Observatory Manager Media Iresigned 27108120251 Commlttee member Independent Examlner Neil Johnstone 26 Leys Drive Inverne5S IV2 3JA Bankers Bank of Scotland 2-6 Eastgate Inverness IV2 3NA Contact Address hlandsastrosocie mail.com Highlands AStronoM￿al SoGlety Tru5tees' Annual Report The trustees present their report and receipts and payments account for the year ended 28 February 2026. Orlglns The Sodety was fomed in 1993 as the Inverness Astronomical Society, merging the next year wlth the Moray Astronomical Society to forrn the present society. A formal con5tltutlon was drafted in 1996. Governlng Document The Society is a charitsble unincorporated 50clety, and the purposes and administration arrangements are set out in our constitution. Oblertlves The Highlands Astronomical Society aims to promote and extend the awareness of, and interest In, all branches of astronomy and cosmology. We host educational, prattical and social actlvitie5 In the Highlands of Scotland, wlthln a frlendly and stimulating environment, accessible to all ages and leve15 of knowledge. The Soclety seeks to achleve its aims throu8h a varled programme of meetings. acthvlties and events, Includlng talks, takln8 part In 5cSence festivals, observlng sessions open to the public as V￿1[ as soclal events. We now focus on actlve astronomy of which practical obseMn8 is an important part. The Highlands Astronomlcal Soaety also alms to contribute worthwhlle observatlonal data to natlonal and Interrlational astronomlcal organlsatlons where p05slble. Astronornyls one of the few remalning sclences where valuable contributions and dlscoveries are stlll bein8 made by amateurs. These facts are recogn5sed and actively encouraged by professlonal astronomers and scientists. Trustees The tnjstees durlng the year were as listed on pa8e 2. Where shown, some hold the title 'Offlce Bearer,. Any new appolntments as trustee are made following approaches to sultsbly qualifled people, who then agree to accept the appointment. New trustees are given the Office of the Scottish Charity Regulator's booklet 'Guldance and good practlce for Charity Trusteeg to ensure that they are aware of their responsibilitie5. The Office Bearers are appointed or reappointed by the members at our annual general meetlng which 15 held In Aprll each year. Committee members are appointed by the Office Bearer5 when required. The trustees do not recelve any remuneration for their services. We have in place a child protettion policy (CPP) that refiects cur￿nt Scottish legislation. New trustees are glven the link to our policy to ensure that they are aware of their responsibilities. Rlsk Managernent The trustees have assessed the major to which the charity is exposed, including those at the Observatory, and in particular those related to the operations and finan￿ of the trust. Durin8 the Summer of 2025, we learned that due to the charity being an Unincorporated Association. indlvidual charity trustees are potentially HighlandsAstronomical Society personally liable for the actions of HAS. as well a5 its commitments and debts if it has insufficient money to pay them, and unlimited liability if it is wound up. Over the next couple of months, we informed the members of what this would mean and that it was necessary to change from an Unincorporated Association to a Scottish Charitable Incorporated Organisation ISCIO}. We id@ntified the Observatory as the place where the risk was greatest, Drganised an up-to-date riskassessmen( and an EGM was held to advise our members ofthe risks and a vote on closing the Obserwdtory until we became a SCIO. The vote was in favour. Reserves The Society aims to have unrestricted funds of £2.500. The JSL Observatory Regrettably, the Observatory has been out of artlon for members and the publlc since the autumn while we were waiting to become a SCIO and for the lease to be updated accordingly. Light intrusion due to new LED lighting at the nearby bar/restaurant has also caused challenges. markedly reducing the area at the Observatory that can be used for observing. We are working on resolving these issues but thi5, in addition to poor weather and cloudy skies, ha5 made it a difflcult year for observing. The JSL Observatory (Pulsar 9-foot} dome, houses our Meade 200R 14" SCT (Schmitt Cassegrain Tele5copel which sits on an Astrophysics GT I2￿ computer-controlled mount. Paul Moffrdtt, Observatory Manager, along with member Carl Frampton, have been worknng on gettingthe mountto function properly butthe lack of clear nlghts has meant this is a work in progress. The six-inch1160 mm) CFF (Coma Free Field) refrdrtor ED {Extra-low Dispersion glass} Triplet has been removed due to operating problems. Our other telescopes indude a IT. hand built tjobsonian Telescope. a Meade LX200 I￿ SCT. a Cele5tron 6" SCT- with tripod, an APM lapochromatic) 105 mm refrador, a Vixen 105 mm refractor- with tripod, a Skywatcher MAK90 Imaksutov) with tripod. an 80mm refracting telescope, and a Lunt Ha solartele5cope- with tripod. We also have a computeri5ed EQ3 mount to use with our smaller telescopes and an ioptron Skyguider Pro which can be used with the Club camera.we can also offer4 palrs of 10 x 50 binoculars for society members and visitors to use. Wlth the advent of Smart'scopes, It is n(w possible to send images to the big screen in the wami room via smartphone. This allows members and visttors. but in particular, anyone with limited mobility and children who have more difficulty using an eyepiece, to be able to see the images more easily. In addition. the flat screen is useful for deTnonstratlng a planetarium programme. The observing ststion {warm room) has disabled facilities whlch indude5 a lavatory. The table in the warm room was removed and a narrow VMII tsble was built instead. The faolity also house5 the SoCie￿s library, and has room to allow us to hold small groups of visitors, including Youth group5. We had two Scout groups in March led by Dave Dabidson, bLrt only a few visitors managed to visit before the Observatory was d05ed Initially until we achieved SCIO. but now whilst we transfer the lease frorn the Trustees to the Highlands Astronomical Society. Paul MoffaL Observatory Manager, and two Observatory Supervisors (Gerry Gaitens and Pauline Macrde} have periodically thecked on the Observatory and telescope in the dome, to ensure all is well during this time of inactivity. We did have a scary moment caused by 3 Met Office named storm when we discovered that the dome shutter had blown off. Fortunately. Paul and Gerry managed to put it back on and secure It. Highlands Astronomical Soclety We are m05t grateful to the National Trust for Scotland for allowlng us to locate the observatory on their property atthe Culloden Battlefield. Artlvltles and Achievements We have had a difficult year due to the worry over the vulnerabi1Sty of the Trustees and members whllst we were an unincorporated association. Unfortunately, thi5 led to a number of Trustee resignations but they did bring the matter of liablllty to the Club's attentlon, getting the ball rolling with looking into why It was going to be necessary to become a SCIO, and the work of the previous Committee is acknowledged wlth gratitude. Wlth new Trustees to boost the present committee, we di5CUSsed the advantages and dlsadvantages of becoming SCIO, identified where our liabilities lay (the Observatory, whlch Is why we closed it) and held our flrst EGM, A second EGM was held to adopt the SCIO constltutlon whlch had been drawn up by a SCIO sub-committee of Kim Thain and Alexander Bennett. This was a lot of work and we would Ilke to thank them hu8ely for doing thls. th Our application for SCIO status was approved on the 7 January 2026. Unfortunatelyi the transfer of the lease (between the Trustee5 of HAS and the NTS who manage Culloden Battlefield), for the 8round on whlch the Observatory stsnds, has not proved straightforward. Free legal advice via the Scottlsh Council for Voluntary Or8anisations was sought tD help decide how to resolve the Issues wlth the lease. Whatever we declded, Itwas golng to cost money-somethin8we dld not realise would be necessary. A8aln, wlth help from the SCIO sub-committee, and backlng of the Trustees, It has been declded to go wlth the suggestlon from the NTS thatthey terrnlnate our current lease and draw up a new one. Once the lease has been done, we wlll wlnd up the Unlncorporated Assoclatlon wlth contlnued Input from the SCIO sub-commlttee of Klm and Alexander who are stlll heavlly Involved and we would like to thank them agaln for all thelr work. We are members of the Scottlsh Councll of Voluntary Organlsatlon ISCVOI and Hi8hland Thlrd Sector Interface IHTSII. Both organlsatlons allow us access to advlce, guldance and networklng opportunitles With other voluntsry organisatlon5 across Scotland. SCVO were Instrumental In puttlng us In touch with one of thelr Sollcitors for free legal advice about the lease. As we have had very little observlng of the nlght sky, we have concentrated more on the meetings at our venue ofSmlthtDn Church. We startthe meetlngs wlth our Club News, In partlcularto letthe members know howSCIO Is progressing. Thi5 Is followed by the Spotli8ht talk, which Includes visiting speaker5 such as an astrophysicist who works in London but is living up here for a short tlme and who spoke to U5 about his research on exoplanets. We have also had five talks by members lone of whom is an astronomer) and our usual quiz night in December which ensures group dlscussion and is a good way of gettlng to know fellow members. After refreshments, we have a constellatlon wlth a challenge to flnd a particular objert, and also mémbers. astrophotographs, Astrophotography 15 Stlll popular, with some stunnlng images from expert5 to beginners whether of deep sky or the Moon. Wlth the advent of the smart telescope capable of taklng amazing photographs of deep Sky objects, more members now have access to the wonder5 of the night sky. The tea- break still provides tlme for general dlscusslon and help for anyone who needs it. We are very grateful to the members who havevolunteered forvarious roles durlng our meetings such as helping with the teas., Joyce and Norman Cruickshank, Kim Thain, Norma Duncan, Angela Dick50n, Anne Patterson, Sandra Reynolds, Ishbel Gunn, David Cowie and Alexander Bennett; the raffle: Carl Frarnpton, Pater Etherldge. Trina Shaddick and Pat Escott; and sitting at the front desk to greet members and visltors as they arrive at the meeting and make sure their names are either ticked off on the list or added If they are a visltor to keep everythlng up to date and for fire safety regulatiOn5: Eric Walker, Pat Escott and Gael Hillyard. Highlands Astronomical Society Our WhatsApp olert system has worked very well infomiing members if an aurora is present and we have seen some spectacular aurorae this winter. We had an excellent summer in terms of weather and outreath events where Set up our solar telescopes to view the Sun in safety (which is why we needed the sunshlnel. Volunteers displayed Information about HAS, chatted to our many visitors and manned both the Lunt lour hydrogen alpha telescope) and white light filtered telescope at the Conon Hotel in June, Muir of Ord Fair, Beauly Fair and Belladrum festival in July, Rosemarkle Beach Fair in August and the Strathpeffer Science Fair in September. We would like to thank Eric Walker, Gerry Gaitens, Lisa Pattenden, Klm Thain, Alexander Bennett. Trina and Nigel 5haddicL Carl Frampton, Fraser and Sarah Bèlrd, lan Mulr, Caroline Burrows, Agnes McGowan and Paullne Macrae for helping at these events and making them a success. Our 2025 AGM took place at our venue, with the members bein8 sent the normal AGM papers by email. The required quorum numbers were reached and the report was passed without alteratSons. After final scrutiny by the Independent Examiner the Annual Reportwas submitted to OSCR. The AIISky camera bullt by Erlc Walker has proved very useful for all members. and we remaln a 'communlty consultant, to HS8hland Council especlally where dark skies are concerned. Wfrbslte & Soclal Medla Soclal medla now plays a major part in our communicatlons for existlng & potential Members and It also enables us to share our successes, includlng detsils of observtng events & astrophotographs taken by our members, with both a local & global audience. Our modern, streamllned webslte is kept up to date by rim Thain or Paullne Macrae and, along wlth Facebook, which Is Managed by Eric Walker, and Instagram accounts. it continues to artract increasing numbers of regular followers and this enables us to promote our aub activlties as well as facilitate publlc outreach. Our soclal medla Ilnks are: Webslte: www.s Focebook & Messenger. Highlands AstrorK)mical Soclety Instagmm: highlands.astro YouTube.. https:/lwww.youtube.com/@hlEhland5a5tronomlcalsocie1119 Members only What5App group is called Nebulous News and Is used for event alerts- especially those that require short notice such as aurora and n0cti1u￿nt cloud sightings, a5 well as ad hoc ob5ervin8 sessions. This was set up by our former Membership Secretary, Lorraine Shepherd. ac azer.com The Monthly Newsletter This has been written by Kim Thaln or Pauline Macrae and consists of aub News, what to look out for in the nlght sky, sometimes a Constellation and a summary of the 'SpotlighY tslk. These articles are sent out to all members by email. News Medla Our meetlngs are advertised via a programme and on our website and Fa￿book. Highlands Astronomical Sociely External Educatlonal Actlvltles We give talk5 to local societles and organisatlons to promote astronomy, our soclety and the Observatory. During the year, three prlmary school classe5 have been spoken to by Pau15ne Macrae. Fund-ralslng Artlvltie5 and grants The raffle contlnues to contribute to our funds and we have sold a telescope that was Surplus to requirements and we received a small number ofdonations from the public at the outreach events we attended. Membership The Society'5 membership has not been quite so large this year, but we have reached 98 members this includes household members of spouses and children over the age of 14. In addition, we have 5 chIld￿n under the age of 14. We have set up a new membership database uslng a software pro8r3mme to help keep track of our members nowwe are a SCIO. Other Astronomlcal Socletles We still malntaln contact with our sister Astronomy Clubs: SIGMA in Morayi Caithness Astronomy Group and Aberdeen Astronomlcal Socletv. We have a 'twlnnlng' relatlonshlp wlth the Dunedln Astronomical Soclety In New Zealand. Governance Monthly bank statements contlnue to be scrutinlsed by the Chair and the Secretary durlng our Commlttee meetlng5 held either In-person or by Zoom. Banking transactlons are carrled out onllne a5 much as posslble. The Soclety has three approved slgnatories, with any two of the three to sign. Monthly bank statements and flnances are dlscussed In full at our monthly commlttee meetings. Closlng Remarks Taking over as Chalr wa5 unexpected but a necesslty in order to keep the Club going and to see throueh our transitlon from an unincorporated A5sociatSon to an incorporated OrganisHtlon. It Is also a privilege to be Chalr for a second time in the Club's 32-year history. It has been a steep learning curve to understand why and what would be required to become a SCIO but l am fortunate to have had a lot of help from my commlttee and sub- committee as well as the 5UPPOrt of the members. Lisa (former Chairl took over at a time of turmoil but did a great lob of carrying on buslness as usual and I would Ilke to thank her and the previous comrnittee for thelr hard work, and also Barbara (Treasurer) and Paul (Observatory Manager) forstaying on the commlttee, alongwlth Gerry forcoming back, and the other members who stepped up to join the commlttee. Although becoming a SCIO has had a number of obstacles ttj overcome, we are almost there and then we will be able to get back to doln8 more of those things that makes HAS such a great Club to belong to, which, to a large extent, is due to all the brllliant members that we have. Pauline Macrae (Chairl Highlands Astronomical Society Financial results Compared to the previous financial year our finances have improved with a gain of £952, and are in a very healthy state. The society ha5 received £630 in variou5 summarised donations including tea5 and prize draw5 (£420 less than the previous year, possibly as we could not have any visitors to the observatory). Membership payments have marginally increased1£64 more than the previous year) The total cash reserves of the society at the end of the year stood at £5,769, which are all unrestricted fund5. We will apply retrospectively for gift aid for the year 25126, and are grateful to all members who agreed to participate. This will likely add about £350 to our funds. if successful A grant application is in process to support the cost of the new lease contract for our observatory, which will be likely our single most expensive outlay in the coming year. but will be valid for just under 20 years. The above does not include other assets owned by the Society, which have a current value of approximately £81,300 (new estimation of all equipment included in this figurel. The Treasurer and Chair would also thank Kim Thain for her efforts and support looking into the grant applications. Bank processes are changin8, and the bank will now charge a small amount for all cash deposits land only accept pay in5 of £3￿ or morel. and Square Contactle55 charges slightly higher per￿ntageS. We would therefore be very 8rateful if membership subscriptions and larger donations are paid by direct bank transfers, as they are also easier to trace back to the sender. Barbara Hummel (Treasurer) On behalf of the Trustees Slgned: Paullne Macrae, Chalr d: Dee Amos, Acting Secretary Dated Dated: 8ls-12 Highlands Astronomical Society Hlghland Astronomlcal Soclety- unrestricted fun& statement of Recelpts and PayThents For the year end Income 2*h FelmNry2026 2025.26 202*25 Membershlp Subs Glft Aid 2,169 2,105 Donations 113 Grant Appll¢ations Fundralsln8 (Teas) Prfze Draw (raffle) Outreach Events 195 187 206 399 157 351 Sale of equipment 650 Totsl Recelpts: 3,449 3,155 Expenses Venue costs Irentl Ob5 ground rent (NTSI Obs elertricity Insurance 1,153 196 587 563 346 Tools Including webslte HAS equipment Expenses and trdvel General fees 106 520 600 21 91 82 138 Speaker outlay5 Repalrs (Obs and ground) Sundrles 157 99 62 107 iio Total expenses: 2.497 3,664 Net receipts/expenses for the period Fund balance brought forward Fund balance carried forward 952 -509 4,817 5,326 5.769 4817 Highlands Astronomical Society Statement ol Balances Asat th 28 February 2026 2025- 2026 2024- 2025 Cash at Bank and on hand Cash at Bank 5.746 4794 Cash on hand 23 23 Closlng Balances Reserves Unrestricted funds 5.769 4,817 Closln8 8alances Assets Observatory at estimated market value Astronomical equipment at estimated market value Computing equipment at estimated market value Unclaimed Gift Aid 64,iYJO 21.31yJ 17,CrfX) 250 250 360 Approved on behalf of the Trustees by the Treasurer and authorised for issue on: Signed Barbara Dated: ummel, Treasurer 518ned Pauline Macrae, Chair Dated: 4/rl36 i/r126 10 Hlghlands Astronomical Society Note5 to the accounts forthe year ended 28 February 2Q26 l. Accountlng pollcles Reserves All funds are unrestrlcted funds which may be applied to any purposes as decided on by the trustees, so long as these are wlthin the objects of the charlty. Income ond expendlture Incorne and expendlture are recognlsed at the tlme of recelpt or payment. 2. Nature of funds The Highlands Astronomlcal Society Fund Is a general-purpose fund Into whlch all the on8oln8 Income is placed and the operatlng costs of the Soclety are met. 3. Trusta8s' and other remuneratlon No tW5tee recelves any remuneratlon for their 5ervlces. The SocSety has no paid employees. 4. Reserves The Society has a policy of holding a resenR of £2,500 a8ainst unforeseen eventualltles. Highlands Astronomical Society Independent Examinerfs Report to the Trustees of Hlghlands Astronomical Society I report on the accounts of the charity for the year ended 28 February 2026 which are set out on pages 9t0 11. Respectlve responsibilities of trustees and examlner The charity's trust8es are responsible for the preparation of the accounts in accordance with the tems of the Charities and Trustee Investrnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (dl of the 2006 Accounts Regulation5 does not apply. It is my r8sponsibility to examine the accounts as required under section 44(1) (c) of the Act and to stat@ whether particular matters have corne to my attention. Ba315 of Ind9pendont èxamlnfrr's statement My examination is carried out in accordance wlth Regulation 11 of th& 2006 Accounts Regulatlons. An examlnatlon Includes a review of the accounting records kept by the charity and a comparlson of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in tha accounts, and seeks explanations from the trustees concerning any such matters. Thè procedures undertaken do not provide all the evidence that would be requlred In an audlt, and consequently I do not expr888 an audit oplnion on the vlew glven by the accounts. Indopondent oxamlnor'8 8tatement In the cour8e of my examinatlon, no matter has come to my attention 1. which gives me reasonable cause to belleve that In any materlal respect the requirernents.. to keep accountlng records In accordance wlth Section 44(1) (8) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accountlng records and comply wlth Regulation 9 of the 2006 Accounls Regulations have not been met, or 2. to which, in my opinion, attentlon should be drawn In order to enable a proper und8rstanding of t accounts to be reached. Name.. Neil Johnstone Address: 26 Leys Drive Inverne58 IV2 3JA Date.. 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