## **Registered Charity Number: SC040624** ## **Archaeology for Communities in the Highlands (ARCH) SCIO Report of the Trustee and Accounts for the year ended 31 March 2026** ## **1. Trustees** Alasdair Cameron (chair) Susan Kruse (treasurer) Jock Ramsay (secretary) Erik Lundberg Carolyn Samsin Roland Spencer-Jones Rachael Thomas Nicola Martin (joined 4 Sept 2025) Registered Office: The Goods Shed The Old Station Strathpeffer IV14 9DH Registered Charity Number: SC040624 ## **2. Report of the Trustees for the Year ended 31 March 2024** ## **Structure, governance and management** The charity was set up as a company limited by guarantee and registered charity on 6 January 2009, governed by articles and memorandum. In 3 November 2023 it converted to a SCIO, with a constitution approved by OSCR. ## **Recruitment and appointment of new trustees** There is no formal policy for recruiting and appointing new trustees. Anyone can put themselves forward and any nominees are voted on at board meetings. Current trustees will suggest individuals they feel can add to the skill set of the board and these suggestions are put to vote. The charity has also advertised for new trustees in its newsletter. ## **Organisational Structure** The board of Trustees are responsible for the overall running of the charity and meet throughout the year. The day to day operation of the charity is largely delegated to the volunteer treasurer. ## **Achievements and Performance** ## **OBJECTIVES AND ACTIVITIES** The mission and charitable purposes of ARCH are to advance education, community developments, heritage and culture by working with individuals, local groups and agencies in the Highlands of Scotland, and encouraging people to learn about, record and become involved in their heritage. ## **Achievements and Performance** This was another year of transition for ARCH, as we finished off the Golspie Fishertown project, but continued our investigation of Norwegians in the Highlands during WWII. Our courses, lectures, workshops and other activities attracted over 500 people. Further information on these projects can be found on the ARCH website www.archhighland.org.uk. ## **Courses and Workshops** **The Golspie Fishertown Project** finished with the completion and installation of a signboard at Golspie Pier in Golspie in November 2026. The main project for the year was investigation of **Norwegians in Edderton, Tain and Nigg in WWII** , following on from our successful Norwegians in Contin in WWII in 2024. Funding towards venue hire in Edderton and Nigg was received from the Beinn Tharsuinn Community Fund (Tain and Edderton Community Councils). Trustees Susan Kruse, Alasdair Cameron and Carolyn Samsin volunteered their time to run the sessions which were well received. We again had a zoom session with Norwegian researchers. The Open Day in November 2025 attracted around 90 people. An online version of the display is on the ARCH website. ## **Community Engagement Activities** ## **Talks** Susan Kruse gave talks for ARCH over the year including: a talk at the Highland Archaeology Festival on the Norwegian project and on prehistoric Cawdor to Cawdor History Society. ARCH also had a stall at the HAF conference. ## **Other Outreach** Susan Kruse issued two newsletters and a monthly online newsflash in the months without a full newsletter. Our mailing list remains over 900. Isabella Taylor, a volunteer based in Edinburgh, has been helping with instagram and facebook posts. ## **Highland Heritage Day 2026** ARCH was involved again in the group organising the Highland Heritage Day, with trustees Roland Spencer-Jones, Rachael Thomas, Susan Kruse and Erik Lundberg on the organising committee. ARCH handles the finance monitoring and payments. This event goes from strength to strength, attracting around 100 people this year. Susan and Roland gave talks at the event. ## **Friends of ARCH** Our Friends scheme continues to provide much needed unrestricted donations. This year we again had 22 people providing financial or other contributions, with £418.82 (before Gift Aid) donated in total. Our Friends’ trip this year visited several sites in the Tain area, with special tours offered at Edderton Old Church, Tain Museum and Fearn Abbey. As ever are very grateful to our Friends for their support. ## **Future Planning** The focus for next year will a project digitising estate maps and plans. We are also investigating the possibility of rolling out more of our popular Community Timeline courses. As always we welcome ideas for new projects and collaborations. ## **Financial Review** At 31 March 2026, the charity’s cash reserves were £7,465.51 (2025 £7716.02) of which £5912.44 (2025 £5372.68) were unrestricted and £ 1553.07 (2025 £2343.34) were restricted. Total incoming resources of £ 2069.31 (2025 £13679) and total resources expended of £2319.82 (2024 £22808) resulted in deficit of £250.51. However, this was expected, covered by moneys in the account in 2025. ## **Reserves Policy** The board members have examined the charities requirements for the reserves in the light of the main risks to the funding of the organisation. Realising that unrestricted reserves are needed to sustain the day to day operations of the charity, the board members consider that the ideal level of reserves should be the equivalent of three months’ operating costs calculated and reviewed annually. The Treasurer continues to try and ensure operating costs are as low as possible, and where possible covered by project funding. The board members consider that these reserves should be monitored and if needed built up to the desired level in stages consistent with the charity’s overall financial position and its need to maintain and develop charitable activities. ## **Trustees’ responsibilities** The Trustees, who are also Directors of Archaeology for Communities in the Highlands for the purpose of company law, are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these accounts, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP - make judgements and estimates that are reasonable and prudent; and - prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy if at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trustees on 19 August 2026 and signed on its behalf by: Alasdair Cameron – Chair ## **Archaeology for Communities in the Highlands (ARCH) SCIO** ## **Independent Examiners Report to the Trustees of Archaeology for Communities in the Highlands** ## **Accounts for the year ended 31 March 2026** ## **Scottish Charity Number SC040624** ## **Receipts and Payments Account for the year ended 31 March 2025** |||||Total| |---|---|---|---|---| ||Restricted|Unrestricted|Total funds|Funds| ||||to|| ||||31/3/2026|to 31/3/25| |**Receipts**||||| |Donations|£770.97|£545.00|£1,315.97|£1,557.00| |Other income||£22.51|£22.51|£3,540.00| |Gift Aid||£250.83|£250.83|£214.00| |Course Fees|||£0.00|£250.00| |Grantfunding|£480.00||£480.00|£8,115.00| |Transfer|||£0.00|£3.00| ||||£0.00|| |Total Receipts|£1,250.97|£818.34|£2,069.31|£13,679.00| |**Grants Received**||||| |Highland Council|||£480.00|£0.00| |SSE (NC)|||£0.00|£5,615.00| |SSE (GFPS)|||£0.00|£2,500.00| |Total Grants|||£480.00|£8,115.00| |||||Total| |**Payments**|Restricted|Unrestricted|Total funds|Funds| ||||to|| ||||31/3/2026|to 31/3/25| |Staff Costs|||£0.00|£11,055.00| |Volunteer & Travel Costs|||£0.00|£486.00| |Equipment, materials, catering, venue hire|£1,478.84||£1,478.84|£5,550.00| |Postage, Printing & Stationery|||£0.00|£392.00| |Professional Fees|£300.00||£300.00|£1,801.00| |General overheads& Other|£262.40|£278.58|£540.98|£3,521.00| |Transfers|||£0.00|£3.00| |Total Payments|£2,041.24|£278.58|£2,319.82 £0.00 £22,808.00|| ## **Statement of Balances for the year ended 31 March 2025** |**March 2025**||| |---|---|---| |||1/4/24 to| ||1/4/25 to 31/3/26|31/3/2025| |Opening Balance||| |Bank of Scotland 26655765|£7,716.02|£16,846.00| |Virgin Money 10244662|£0.00|N/A| |Total Opening Balance|£7,716.02|£16,846.00| |Surplus/Deficit During Year||| |Bank of Scotland 26655765|-£7,591.07|-£9,130.00| |Virgin Money 10244662|£7,340.58|N/A| |Total Surplus/Deficit|-£250.51|-£9,130.00| |Balance - Closing||| |Bank of Scotland 26655765|£124.93|£7,716.02| |Virgin Money10244662|£7,340.58|N/A| |Total ClosingBalance|£7,465.51|£7,716.02| Approved by the Trustees and signed on their behalf by:- Chair: Treasurer: Date: 17/8/2026 Date: 17-8-2026 ## **Independent examiner’s statement** 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. Date: 17 August 2026 Name: Helen Smith Address: Rowan Tree Ltd Westraven Beechwood Strathpeffer Ross-shire IV14 9AB Relevant Professional qualification/professional body if appropriate: PG Diploma in Accounting