## **APPENDIX 1** |OSC**r**
Office of the Scottish**Charity Regulator**|**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|| |---|---|---| |||| ||**SC**040350|| ||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| **2** ## **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| ||| ||| **3** **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|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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**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 2 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 3 December 2007 APPENDIX 2 **Portlethen Moss Conservation Group** **SC040350** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**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**|||||||||