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 Impr0￿Ments.
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 report1￿E> 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 cons15te￿t1Y
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 21￿6
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 Pro￿dureS 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
Pa￿e 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 accorda￿ce 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
Pa￿e 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
rÈsOur￿s.
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 charIt￿bI@ 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
resour￿S
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 Con￿lt 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