REGISTERED COMPANY NUM8ER.' 5C332678 Iscotlandl REGISTERED CHARifY NUM8ER.' SC042025 Report of the Trustees and Unaudlted Flnanclal Statements fDr the Year Ended Slst October 2025 for Evanton Wood Communlty Companv IA Company Llrnlted by Guarantee) Frame Kennedv 4th Floor MÈtropolitan House 31-33 High Street Inverness Inverness-shlre IVI IHT
Evanton Wood CommuThity Company Contents of the Financial Statements for the year ended 31st October 2025 Page Report of the TrustÈÈs Independent Examlner's Report Statement ol Financial ActlvitlES Balance Sheet Notes to the Flnan¢l31 Statempnts 9 to 16 Detalled Statement of Financial Actlvltle5 17
Evanton Wood Community Company Report of the Trustees for thÈ year Ènded 31st October 2025 The trustees who are also dlrectors of the ch8rlty for the pijiposes of tho Cofflpanie5 Act 20a6, present theli report wlth the Iln4nclal sldtÈmÈnts of the charlty fDr the year ended 31sl October 2025. The trustee5 have adopted the prov151ons of Accounting and Reporting by Charities.- Statement DI Recornmended Practice applicable lo £h3ritle5 preparing their accounts in accordance with the Financial Rp.portinE Standard Bpplicable in the UK and Republlc of Ireland (FR5 1021 leflectlve l January 20191. Oblective5 and actlvltles Oblectlves and alms The Company's charitable purpDses are In the Advancement of Educatlon, CltSienshlp or Community Development, the Arts. Heritage, Culture or Science, Enviionmental ProtEctlon or Improvement and are set out in detail in the Memorandum of Associatlon. The following is a 5urnmary ol the rnaSn 2Ctlwtlg.s In rel8tlon to these oblecls.. Providing an environment for people of 311 ages and abllltle5 to enjoy and learn from,. Running and facllitatlng educational and recreational event5 relating to the woodland envlronment,. M3naElnE the wood and Improvlng Its biodiversity,. Involving the comrnunlty in the abovp activitles Fund-raising for the continuation ol comrnunlty proErBrnmes and Impr0Ments. Achlevements and performance Charlt4ble actlvltles The following is a 5umtn&ry of the main )thlevemÈnts of th& company during the linancizl period.. 13th lull year of tommuniiy Involvement since the purchase of the wood EducatSori programme Involvlng 2 secondary schools. I speclal School and occasional vi51ts by vailous prlmarv schools; ongolngvi51ts by Kllteain Piitnary school Contlnulng high number of vlsltors to the wood Extenslve use of pla¥ area by Eroups and famllles Regular use by NHS and other specI31Ist support oreènlsations Events programme, including 5th concert sorles WÈÈkly progr3mme for people living wlth dernentia Regular volunteer sesslons for woodland management. malntenance ol paths, play area etc Kept rnaln tollet open 2417,. second rollet awdllable on request Malntalned 8ood flnandal health. attiactlng additlonal slgnlflcant sourtes of prolecl fundln8 for projects OpÈratÈd ÈflÈctlvely as a 8oard Page I
EvantoTh Wood Community Companv Report ol the Trustees for the year ended 31st October 2025 Financial review Reserves pollcy The board recoEnl/es that eranl monles wlll be used In their entirety in the furtheranTr of the charitable oblecrs and thal any 5urplu5es generated will be retained 8galnst operatlonal reqvlrÈmentS Dnly. ActiJ31 reserwes at 31 October 2025 were £352.15412024 £352.5611 Donated lacilitles and service5: Volvnleers involved in 8551Sting the educBtlon programme, regular practlcal work days and event5 - Almost daily Input into in project management, flnanclal manaEement, evetit tnanaLTement fund-ralslngi report1E> medio rontatts, web and soclal rnedla management Dlrectors, Responslb511tles Cotnpany law requlrÈs thÈ dlrÈctors to prepare account5 for ea£h financial year which Elve a true and fair view ol the State of affairs of the company and of the profvt ar loss of the company for that period. In preparlng these accounts the dlrectors are required to.. select 5ultable accountln8 pollcles and then 3pply theFn cons15tet1Y make ludgemerEts and e511matÈs that are reasonable dnd prudent prepare the accounts Dn the going concern ba515 unless it is inappropriate to presurne that the company will tontlnue In business The dlrecttsrs are responslble for keeplng proper accountln8 record5 whlch d15cIu5e wSth reasoiiable accuracy at any time the fln3ncihl p051tlon of the company and to @nable them to ensure Ihat the accounts comply with ihe CoMpanlES Act 2006, They are also responslble for saleguardinE thE assets of the company and hence lor taking reasonable Steps lor the prevention aTrd detectSon of fraud and other irregularities. Statement as to disclosure of informatlon to Independent Examlner5 In $0 lar as Ihe directors are aware.. there Is no ielevant audit Inform2tlon of whlch the charltable company'5 exarniners are unaware., and the dlrectors have taken 3115teps that they ought to have taken to makp. themselves aware of any relevant InformÈtion and to establish that the examiner5 are aware ol that information. Small Companles Reglme Advantage has bÈen taken In the prep3r3tlon of thi5 report and financial statements OF exemptions under the small companies regimÈ provlded under the Companies Act 216 Structure governance and management Governing dotument Evanttsn Wood Communlty Company Is a prlvate cotTrp4ny lirnited by @uarantÈo. In the event of the company beln8 wound UP each mernber15 required ID contrlbute an atnount not exceeding El. The Company Is re8lstered as 3 charity with the Office ol the Scottish Charity Reglstrar. The company was Incorporated. in Scotland, on 19 October 2007 and is governed by its articles and rnemor8ndurn ol association. P38e 2
Evanton Wood Communlty Company Report of the Trustees for the year ended 31st October 2025 Structure* governance and management Na¢ne and AlternEtlve Name The name of tho Comp2n¥ is the Evanion Wood Communlty Company alternat5vely known as EWCC. Dlrector Recrultment and Appolntment There are up to 6 directors elected al the AGM for 3-year terms. who are eliEible to Stand for re-election for a further 3 year5 before standlng down for at least I year as an elected dlre¢tor. 2 dlrectors must rotlre by rotztion oach year. who wlll be the longest 5ervlng unle55 Otheis reslgn. Up to three co-opted directors rnay be appolnted by rhe Board. Reference and admlnlstratlve dÈtalls Reg15tered Company number SC332678 Iscotlandl Registered Charlty number 5C042025 Rpglstored offltÈ Clo Adrian Clark, Caberleidh 7 Camden Street Evanton Dlnewall Ross-shlie IV16 9XU Trustees AJ Bclark P A Gray (resigned 10.09.251 D E James B Lynch T M3thieson D S Wilson N A Macbeth lèppolnted 30.4.251 Company 5ecretarv AJ Bclark Independent Examiner Stuart Mcmartin, FCA Frame Kennedy 4th Floor Merropolltan House 31-33 Hlgh Street Inverne55 Inverness-5hire IVI IHT Approved by order of the board of trustees on Ilth June 2026 and slgned on Its behalf by.. Page 3
Ev8nton Wotrd Communlty Companv RÈport of the TrustÈes for the year ended 31st October 2025 A J g Clark Trustee Page 4
Independent Examlner s Repoit to the Trustee5 of Evanton Wood Communlty Company I report on the 8ccounLs foi the year eTrded 31st October 2025 Set out on pages six to sixleen. Respectlve responsSbllltles of trustees and ex?mlner The charlty's trusrees are responslble for the prep8r3tlon of the accounts in accordance with the terms ol the Charltles tnd Trustee Investrnent (Scotlandl Act 2005 and the Charltles Accounts15cotlandl Regulatlon5 20061as amended). The ch3rity's tru5tee5 consider that the audlt requirement of Regu13tion ioiillal to 1¢) ol the Accounts Regulatlons does not apply. It is my responslbillty to pxamine the accounts ès rÈqulred under Section 44lillcl of the Act and to srate whether particular matters have come to my attention. Basls of the IndependÈnt examlner'5 report My eyamlnation wa5 carrSed out in accordance wlth Regulatlon 11 of the Chèrltles Accounts IStotl?ndl Regulatlons 2006. An exarnination includes a revlew of rho accountlng records kept by the charlry and a ¢omparSson of the accounts presented with those records. It a150 Includp5 consideration of any unusual Item5 or dlsclosures in the accounts, and seeking explanatlon5 from you as tru%tees concerning any such matters. The ProdureS undertaken do not provide all the evldence that would be required in an audlt, and ton5equently I do not express dn dudlt oplnion on the view given by the accounts. Independent ex3mirkÈf's stalement In connection with my examination, no m8ttw has come to rny attention lil which gives me reasonable cause to believe that. In any materlèl respect, the rpquirements to keep accountlng records In accordan wlth Sectlon 44llllal of the 2005 Act 3nd Regulatlon 4 of the 2006 Accounts Regulallons., dnd to prepare accounts whlch accord with the accounting records and 10 ¢ornply with Regulatlon 8 of the 2006 Accovnts Regulations have not been met.. or 121 to whSch, In my oplnlon, attentlon should be drawn In order to enable a proper understanding af the a¢counts to be reached. stuart Mcmartln. FCA The Instlture of Chartered Accountant5 in England and Wales Frame Kennedy 4th Floor Metropolltan Flouse 31-33 High StrÈÈt Inverne55 Inverness-shire IVI IFrr Ilth June 2026 Page S
Evanton Wood Commun5ty Company statement of Flnanclal ActlvltlÈs IOT thE year ended 31st October 2015 2025 Total funds 2024 Total fund5 Unrestr5cted funds Re5trlctÈd funds Notes Income and Èndowments from Donations and leBacles 663 663 865 CharitHblÈ 8CtfvStles 3,664 6,000 9,664 9,725 Investment Income 318 318 374 Total 4,645 6,000 10,645 10,964 EKpenditure ¢n Charltable actlvltles 7,445 3,607 11,052 12.579 NET INCOMEIIEXPENDITUREI 12,8001 2,393 14071 11.6151 Recon¢lll2tlon of funds Total funds brought ftsrward 47,081 305,480 352,561 354,176 Total funds corrled forward 44,281 307,873 352,154 352,561 The notes lorm part cf these fln8nclal statements Pae 6
Evahton Wood Communlty Companv B?lance Sheet 31st October 2025 2025 2024 Notes FlxÈd assets Tangible Bssets 333,551 335,863 Current assets Prppayments 3nd accrued Income Cash at bank 26g 19,533 202 17,856 19,802 18.058 Credltors Amounts falling due withln one year io 11,1991 11,3601 Net current assets 18,602 16,698 Total assets less £urrent liabllltles 352,154 352,561 NEfASSETS 352,154 352,561 Funds Unrestricted Funds Re5trlcted funds 12 44,281 307,573 47,081 305,480 Total fund5 352,154 352,561 The charitable wmp3ny Is g.ntitlÈd lo exemption from audlt under Se¢tlon 477 01 tho Companles Act 2006 for the year ended 315t October 2025. The members have not required the cornpany to obtaln an audit of Its financlal staternents for the yeaT ended 315t October 2025 in attordance wlth Section 476 of the Companie5 Act 2006. The trustees acknowledge their respon5ibilitie5 for ensurlng thai the charitable company keeps a¢¢ountlng records that comply wlth Sections 386 and 387 of the Ctsmpanles Act 2006 and preparlng Ilnanclal Statements whlcli give a true and lalr vlew of the siatÈ of allairs of thÈ charltablÈ company as at the end of esch financial YEHr Ènd of Its surplus or deficit for each fin&ncial year in accordace with the requiremenrs of Sections 394 and 395 and which otherwlse comply with the requirements ol the Companies Att 2006 re13tlng to financial statements. 50 Ihr a5 appllcèble to the charitable company. The notes form part ol these Ilnanclal statements PaRe 7
Evanton Wood Communliy Company Balance Sheet- continued 31st Ottober 2025 These flnanc1315tatefflent5 have been prepared In 3ccordance wlth the provislons appllcable lo charit3ble cornpanie5 subject to the small companles regime. The financ¢al stalerDent5 were approved by the Board of frustee5 and author15ed for Issue on Ilth June 2026 and were signptl on its behalf by.. A J B U3rk- Tru5tpe The notes foirn part of these financlal statements Pae 8
Evanton WDod Comrnunlty Company Notes to the Flnantlal StBteMEnts for the year ended 315t O¢tober 2025 Accountlng policies Ba515 of preparlng the flnanc131 statements The flnanclal 5t3tements of the charitable companyi which 15 a publlc benÈflt entlty under FRS 102, have been prepared in accordanre wlth thÈ Charities 50RP IFIIS 1021 'Accounting 6nd Reportlne by fharities.. £t3tement of Recommended Prbctice applicable to ch3ritie5 preparing Iheir accounts in accordance wlth the Financlal Reporting Standard appllcable In the UK and Republic ol Ireland IFRS 1021 leffectfve l January 20191,, FSnancl31 Reporilng Standard 102 '1'he Finanti)l Rpportlng Standard appllcable In the UK and Republlc of Ireland, and the CoFnpanles A¢t 2006. The flnancial statements have been prepared under the hlstorical cost convÈnLlon. Income All Income 15 recogni5ed In the StatÈment of Fln3n£ial Activitie5 once thp charlty hss entitlement to the fund5, It is prob3bl@ that the income will be received and thÈ amount can be measured reliably. Expenditure Llabilities are recogni5ed 65 expendllure as soon 3S there Is 3 IEgal Dr constructbje obliealion committing the rharlty to that expondlture, It Is probable that a transfer of economic benefit5 will be requlrÈd In settlement and the amount ol thÈ obllBation can be measured rellably. EypÈnd1ture is accounted for on &ccrua15 ba515 and has been classified under hÈadlngs that agEregate all c05t related to the category. Where costs c3niiot be dlrect Sttrlbuted to particular heading5 thÈy have been allocated to actlvltles on a basls conslstent wlth the use of rÈsOurs. Tanglble Ilxed assets Depreclatlon is provlded at the followlng annual rates in Ofder to wrlte off È8ch asset over Its estimated useful Ilfe. 4% on cost 21N on cost Equipment Taxatlon The ch3flty is exempt from corporatlon tax on it5 charItbI@ actlvitie5. Fund accountlnB Unre5trlct@d funds can be used acwrdance wSth the £harltable oblectlves at the dlscretlon of the trustees. Restrlcted funds Can only be used for partlcular restrlded purposes wlthSn the objects ol the charity. Re5trlction5 arlse when specified by the donor or whèn funds are raised for parlltular rÈstrlcted purposes. Further explanatlon of the nature and purpose of eath fund Is Induded In the notes ro the financlal st8tements. Page 9
Evanton Wood Communlty Company Notes to the Flnanc5al Statements- contlnued for the year ended 315t Ottober 2025 Donètlons and legac5es 2025 2024 Community donation5 Members, subscription 603 60 835 30 663 865 Investmenl Income 2OZ5 2024 8ank account Interest 318 374 Income from charlt2ble actlvltles 2025 Charltable actlvlt5es 2024 Total Grant5 Ch3rltaL>le le25 etc other charitable Income 6.195 985 2,484 5,500 445 3,780 9,664 9,7Z5 Grant5 rp£ÉlvÈd, included in the above, are 35 follows.. 2025 2024 Community Learning I CWA Kiltearn Prolects Icontertsl Age S¢otl3nd 195 1,000 5,000 1,000 s,0 6,195 6.500 Pa8e 10
Evanton Wood Communlty Company Notes to the Flnanclal St3temÈnts- contlnued for the year ended 31st October 2025 Charltable actlvltles costs Dlrert Costs Support costs Totals Charitable activltles 10,273 779 11,052 Net income/lexpendlturel r4et IncomÈ/lexpendlturel Is stèted after ch3TBlngll¢redltlngl'. 2025 2024 DÈpreciation- owned a55Ets L312 2,312 Trustee5' Temuneratlon and benellts TherÈ were no trustees, remuneratlon or other benefits for the year ended 31st Octobei 2025 nor for the year ended 31st Ottob@r 2024. Trustees, expenses There were no trustee5' expÈnses paSd for the year ended 31st October 2025 nor for the year ended 31st October 2024. Comparatives for the statement of flnanclal actlv115es Unrestrlcted fund5 Restricted funds Tot31 funds Income and endowment5 fro Donation5 and legacies 7¢K) 125 865 Charltable activltles 4.225 5,500 9,725 Investment Inctsme 374 374 Total 5,339 5,625 10,964 ExpendltitTè on 6,744 5,835 12,579 NEf INCOMEIIEXPENDITUREI Tiansfers between funds 11,L1051 6,604 12101 16,6041 11,6151 Page 11
Evanton Wood Community Company Notes to the Flnanclal Statements- contlnued for the year Ènded 31st Ottober 2025 Comparatives for the statemeni Of fln8nclal attlvltles- ¢ontlnued Unrestrlcted funds RestTlcted funds Tot31 funds Net movement in funds 5,199 16,8141 11,6151 Rectsnclllatlon of funds Total funds brought forward 41,882 312,294 354,176 Total funds carrled forwar 47,081 305,480 352.561 TartElblp flxed assets Land Equlpment Toials Cost At Jst November 2024 Disposals 300,480 50,866 10,399 11,2401 361,745 11,2401 At 31st October 2025 30D,480 50,866 9,159 360,505 Depreci3lion At 1st November 2024 CharEe for year Ellmlnated on rlispos81 16,364 2,035 9,518 277 11,Z401 25,882 2,312 11,2401 At 31st October 2025 18,399 8,555 26,954 Net book value At 315t October 2025 300080 32,467 604 333,551 At 31st October 2024 300,480 34,502 881 335,863 PaEe 12
Evanton Wood Communlty Company Notes to the Flnanclol Statements contlnued for thÈ year ended 51st October 2025 io. Credltors: amounts falling duÈ wlthln one year 2025 2024 Acuued expenses 1,199 1,360 ii. Analysls of net a55et5 between funds 2025 Tatal funds 2024 Total funds UnrÈstrlcted funds Restrlcted funds Flxèd assets Curipnt 35sets 31,933 13,547 11,1991 301,618 6,255 333.551 19,802 11,1991 335.863 18,058 11,3601 44,281 307,873 352,15 352,561 12. Movement In funds Net movement In funds At 1111124 At 31Jio125 Unrestrlcted funds Activitie5 fund 47,Q81 12,BOOI 44,2BI Restrlcted funds Pur¢hasÉ fund Dementla Klltearn Corntnunlly Councll Concert Serles 30D,480 5,000 300,480 6,393 1,000 1,393 1,000 305,480 2,393 307,873 TOTAL FUNDS 352,561 14071 352,154 Page J3
Evanion Wood Communlty Companv Notes to the Flnanclal 5t8tements £ontinued for the year ended 31st October 2025 12. Movement In funds- tontlnued Net movement in funrls, induded in the 8bovo are as follow5.. Incomlng resources Resotsrces expended Movement in funds Unrestr5cted fund5 A¢tlvltles fund 4,645 17,4451 12,8001 Restricted funds Dementia Kiltearn Community Council Concert Serles 5,000 1,000 13,6071 1,393 1,000 6,000 13,6071 2,393 TOTAL FUND5 10,645 111,0521 14071 Comparatlves for movement In funds Net movemont in funds Transfers between IuDd5 At 1111123 At 31110124 Unre51ricted funds 41,882 11,4051 6.604 47.081 RestvlctÈd funds Purchase fund Dementla Pockets & Prospects 300.480 11,564 250 300,480 5.000 16,6041 12501 312.294 12101 16,6041 305,480 TOTAL FUNDS 354,176 11,6151 352.561 Page 14
Evanton Wood Communlty Companv Notes to the Fillancial StatEments- continued for the year ended 315t O¢tober 2025 Iz. Movernent In fund5- contlnued Comporatlve net movement in funds. included In the above are as follows.. Incomlng resourS Resour¢e5 expended Movement In funds Unrestrlcted funds Activities fund 5,339 16,7441 11,4051 Xestrlcted funds Oementia Pockets & Prospects 5,625 15.5851 12501 40 12501 5.625 15.8351 12101 TOTAL FVNDS 10,964 112.5791 11,6151 A current year 12 month5 and prlor year 12 months combinp.d p051tion Is 8$ ft>llows'. Net movement In funds Transfers between funds At IIXl123 At 31110125 Unrestrlcted funds Activities fund 41,882 14,20SI 6,604 44,281 Rèst*lct@d fLsnds Purchase fund Dementla Pockets & Prospect5 Klltearn Community Council Conlt Series 300,480 11,564 250 300,480 6.393 1,433 12501 1,000 16,6041 1,0 312,294 2.183 16,6041 307,873 TOTAL FUND5 354,176 12,0221 352.154 Page 15
Evanton Wood Community CompBlly Notes to the Financlsl Statements Cohtlnued for the year endÈd 31st Ottober 2025 12. Movement in funds- contlnued A turrent year 12 month5 and prior year J2 months combined net movernent In funds, Included In the above are a5 follows.. Incomln resources Resour£es expended Movement In funds Unrestrlcted funds A¢tlvltiÈs fund 9,984 114,1891 14,2051 Restrlcted funds Dementia Pockets & Prospecls Kilte4rn ComTnunity Councll Conttrt Series 10,625 19.1921 12501 1,433 12501 1.000 1.000 11,625 19.4421 2,183 TQTAL FUNDS 21.609 123,6311 12.0221 13. Aelated party dlsclosures There were no related party transactlons IOT the year ended 31st October 2025, P3ge 16
Evanton Wood Communlty Company Detalled Statement ol Financial Activltles for the year ended 31st October 2025 2025 2024 Income 3nd endDwments Donatlons and leEacles Communlty donations Member5, subscription 603 60 835 663 865 Inve5tmeni In¢ome Bank accotjnt interest 318 374 ChaTltable activltles Grants Charltable fees etc Other tharlt8ble incorne G,195 985 2,484 S,SlXJ 445 3.780 9,664 9,725 Total Incomlng re50ur£e5 10,645 10.964 Expendlture Charltablè actlvltles In5UTance Purthases Other Dfflce costs Other accountancy services Depn ol buildings DÈpn of equipment 339 5,726 1,296 600 2,035 277 1,207 6,951 566 500 2,035 277 10,273 11,536 Support costs Finance Bank charge5 99 93 GovÈrnance costs Accountancy and legal fees 6BO 950 Total resources expended 11.052 12,579 Net eMpÈndlture 14071 11.6151 Th15 page does not lortn part ol the statutory flnanclal Statements Page 17