2026-03-31-accounts - Portlethen Moss Conservation Group

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	01	04	25	To	31	03	26

Reference and administration details

Charity name Other names charity is known by Registered charity number Charity’s principal address	Portlethen Moss Conservation Group

	SC040350
	19 Easter Drive, Portlethen, Aberdeen


		Postcode AB12 4XB

Names of the charity trustees on date of approval of Trustees’ Annual Report

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Denise Martin	Chair/Treasurer
	Ken Watson
	Sheila Jamieson
	Charles Noble
	Toni Watt
	Andy Sentence

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 period)

Name	Name	Dates acted if not for whole year




Structure, governance and management

Type of governing document Trustee recruitment and appointment
	We are an unincorporated association, with a constitution
	Trustees are elected at each Annual General Meeting. Office bearers are elected at the first committee meeting after the Annual General Meeting.

Objectives and activities

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects	• The advancement of education and environmental protection and the advancement of and improvement of the Parish of Portlethen and adjoining parishes, and in furtherance of this: • Protecting and preserving Portlethen Moss for the future • Enhancing the diversity of the local flora and fauna • Making the Moss accessible in a sustainable way which will benefit the local and wider community • Maintaining the Portlethen Community Woodland, WW1 Memorial Orchard & Community Wildlife & Sensory Garden • Encouraging schools and other groups to utilise the area for educational purposes and benefit from this environment • Working in partnership with the Local Ranger Service, Aberdeenshire Council and other interested bodies
	• Protecting and preserving Portlethen Moss and Portlethen Community Woodland & Community Wildlife & Sensory Garden • Improving biodiversity • Working in partnership with Aberdeenshire Council to maintain protection status for the Moss • Involvement and education of local school children and community with both of the above projects in partnership with the local Ranger

Objectives and activities

Charitable purposes
Summary of the main activities
in relation to these objects

•
The advancement of education and environmental protection and the
advancement of and improvement of the Parish of Portlethen and
adjoining parishes, and in furtherance of this:
•
Protecting and preserving Portlethen Moss for the future
•
Enhancing the diversity of the local flora and fauna
•
Making the Moss accessible in a sustainable way which will benefit the
local and wider community
•
Maintaining the Portlethen Community Woodland, WW1 Memorial
Orchard & Community Wildlife & Sensory Garden
•
Encouraging schools and other groups to utilise the area for educational
purposes and benefit from this environment
•
Working in partnership with the Local Ranger Service, Aberdeenshire
Council and other interested bodies

•
Protecting and preserving Portlethen Moss and Portlethen Community
Woodland & Community Wildlife & Sensory Garden
•
Improving biodiversity
•
Working in partnership with Aberdeenshire Council to maintain protection
status for the Moss
•
Involvement and education of local school children and community with
both of the above projects in partnership with the local Ranger

APPENDIX 1 Achievements and performance

Summary of the main achievements of
the charity during the financial period

Portlethen Moss
•
Continued programme of peatland restoration
•
Monitoring water levels and the effect on the peatland in relation
to new dam building activities
•
Continue to work with Aberdeenshire Council on a 5 - year
management plan
•
Work with Kincardine & Mearns Ranger on community events
Community Woodland
•
Continued maintenance of the woodland and the WW1 memorial
orchard
•
Worked with schools and groups in partnership with Kincardine &
Mearns Ranger
Community Wildlife & Sensory Garden
•
Raised funds and created a lavender sensory bed
•
Raised funds to create 2 additional sensory beds

Financial review

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)	Sufficient funds are held in reserve to cover fluctuations in receipts and payments

APPENDIX 1

Other optional information

Continue to support Branching Out Plus, a mental health group ran by Aberdeenshire Council, where members come to help out at our maintenance events.

Updates our constitution.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (e.g. Chair) Date	Denise Martin	Ken Watson
	Denise Martin	Ken Watson
	Chair/Treasurer	Signatory
	11/04/2026

Enter SC No. below SC040350

APPENDIX 2

Enter charity name below

Portlethen Moss Conservation Group

APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2	APPENDIX 2
	Receipts and payments accounts
	For the period from		Period sta		rt date			Period		end date
			Day	Month		Year	to	Day	Mon	th
			01	April		2025		31	March

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £ 120 62 182 - 182 54 72 126 - 126		Restricted funds to nearest £		Expendable endowment funds to nearest £			Permanent endowment funds to nearest £		Total funds current period to nearest £	Total funds last period to nearest £
Donations	120									120	460
Legacies										-	-
Grants			709							709	690
Receipts from fundraisingactivities	62									62	45
Gross tradingreceipts										-	-
Income from investments other than land and buildings										-	-
Rents from land & buildings										-	-
Gross receipts from other charitable activities			100							100	157
										-	-
*A1 Sub total*	182		809		-		-	-		991	1,352
A2 Receipts from asset & investment sales					- - - - -			-
Proceeds from sale of fixed assets										-
Proceeds from sale of investments			-							- -
*A2 Sub total*	-				-						-
*Total receipts* A3 Payments								-
			809		-					991	1,352

Expenses for fundraising activities										-	-
Gross trading payments										-	-
Investment management costs										-	-
Payments relating directly to charitable activities	54		367							421	5,507
Grants and donations										-	-
Governance costs:										-	-
Audit / independent examination	72									72	72
Preparation of annual accounts										-	-
Legal costs										-	-
Other										-	-
										-	-
**A3 Sub total **	126		367		-			-		493	5,579
A4 Payments relating to asset and investment movements
Purchases of fixed assets										-
Purchase of investments										-
**A4 Sub total **	-		-		-			-		-	-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
			367		-			-		493	5,579

	56	-	442		-			- -		498	4,227) (

										-
	56				-
			442		-			-		498	4,227) (
										error

APPENDIX 2

Portlethen Moss Conservation Group

SC040350

Section B Statement of balances

Details	Unrestricted funds to nearest £ 15,067 56	Restricted funds to nearest £ 158 442	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					15,224	19,451
Surplus / (deficit) shown on receipts and payments account					498	4,227) (
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	15,122	- 600	-	-	15,722	15,224
	-	-	- Fund to which	- asset belongs	-	-
					Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total Fund to which l	-	-	-
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Print Name	Total	-	-
						Date of approval
DA Martin			DENISE	MARTIN		21 May2026

Receipts and Payments 2025 2026 (final) - signed / Statement of balances

December 2007

APPENDIX 2

Portlethen Moss Conservation Group

SC040350

Section C Notes to the Accounts

Section C Notes to the	Accounts
C1 Nature and purpose of
funds(may be stated on
analysis of funds worksheets)
	Funds raised by grants, donations and other charitable sources and all such fiunds are applied solely towards
	the aims and purposes of the Portlethen Moss Conservation Group
	Type of activity or project supported	Individual / institution	Number of grants made	£
C2 Grants

C1 Nature and purpose of funds(may be stated on analysis of funds worksheets)	Funds raised by grants, donations and other charitable sources and all such fiunds are applied solely towards the aims and purposes of the Portlethen Moss Conservation Group	Funds raised by grants, donations and other charitable sources and all such fiunds are applied solely towards the aims and purposes of the Portlethen Moss Conservation Group	Funds raised by grants, donations and other charitable sources and all such fiunds are applied solely towards the aims and purposes of the Portlethen Moss Conservation Group	Funds raised by grants, donations and other charitable sources and all such fiunds are applied solely towards the aims and purposes of the Portlethen Moss Conservation Group	Funds raised by grants, donations and other charitable sources and all such fiunds are applied solely towards the aims and purposes of the Portlethen Moss Conservation Group

C2 Grants	Type of activity or project supported		Individual / institution	Number of grants made £

C3a Trustee remuneration C4a Trustee expenses C6 Other information C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C4b Trustee expenses - details




				Total	x

	If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)				x
	Authority under which paid				£






	If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)				x
		Nature of transaction		Number of trustees	£





	Nature of relationship			Transaction amount (£)	Balance outstanding at period end (£)

Receipts and Payments 2025 2026 (final) - signed / Notes

December 2007

APPENDIX 2

Portlethen Moss Conservation Group

SC040350

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Mrs Souter	20				20	10
Portlethen Gala	100				100	250
					-	200
					-
Total 2 Grants	120	-	-	-	120	460
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Nescan Hub Seedfunding		500			500	500
Meikle Carew Windfarm Funding		209			209	80
					-	110
					-
Total 3 Gross receipts from other charitable activities	-	709			709	690
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
Reimbursement of insurance from Aberdeenshire		100			100	157
EasyFundraising	62				62	45
					-
					-
					-
					-
					-
					-
Total	62	100	-	-	162	202
	reference error	-	-	-	reference error	reference error

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Zurich Insurance		100			100	157
Cleva spare mower battery	54				54	-
Independent Examination of Accounts	72				72	72
Scythe Cymrupurchase of scythe		207			207	-
B&M Lavenderplants		60			60	-
Rosehill timber 2 seats &picnic tables					-	1,890
Groundgrids - extension to hardstanding					-	1,488
Plants for community garden					-	468
RHS Plants					-	212
Rosehill Timber - storycorner sign					-	240
ABK Aggregates - bark chippings					-	55
ABK Aggregates - soil forplanter					-	58
Rosehill Timber Planter					-	420
Annual bedding plants forplanter					-	7
Deckingoil for wooden sculpturers					-	58
Tree stake					-	5
Wood stain & deckingoil - Moss noticeboard					-	80
Foldingtrolley					-	80
Topsoil &grit					-	164
Cleva - replacement mower key					-	10
ABK Bark chippings					-	55
Lavenderplants					-	60
Total	126	367	-	-	493	5,579
	reference error	-	-	-	reference error	reference error

Receipts and Payments 2025 2026 (final) - signedAdditional notes (1)

December 2007

APPENDIX 3 OSC r

Office of the Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
Report to the trustees/members of Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	Portlethen Moss Conservation Group
	SC040350
	Period startdate					Period end date
	Day	Month	Year			Day		Month	Year
	01	04	2025	to		31		03	2026
	5-8							(remember to include the page numbers of additional sheets)

	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
	My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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, I do not express an audit opinion on the accounts.
	In the course of 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 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts 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.
	Jacquie Milne				Date:		2 June 2026
	Jacquie Milne
	Finance & Administration Manager
	Aberdeenshire Voluntary Action, PO Box 18706, Peterhead AB42 9BA