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← Friends of Loch Etive

2025-05-31-accounts

APPENDIX 3

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Independent examiner’s report onthe accounts w.
Report to the Charity name
trustees/members of Friends of Loch Etive
Registered charity SCO43986
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
01 June 2024 to 31 May 2025
Set out on pages |' 10 Spceecr wesaooa sede
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the
trustees and examiner 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.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement Regulations. 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 | do not express an audit opinion on the view given by the accounts.
Independent examiner’s jn the course of my examination, no matter has come to my attention:
statement
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  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed**:

Relevant professional qualification(s) orbody yoq (if any): Address: Barnes Roffe Audit Limited Leytonstone House Leytonstone London,E1l1 1GA

APPENDIX 1 OSC R Scottish Charity Regulator

Day Month Year Day Month Year From 01Trustees’Period06 start Annual date2024 Report«= To for31the periodPeriod05 end date2025

Office of the Scottish Charity Regulator

Charity name Friends of Loch Etive Other names charity is— Registered charity number $C043986 Charity’s principal address Fanans Beag

Taynuilt

Postcode PA35 1HR

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

Trustee name

5 Dates acted if Name oF person Office (if any) not for whole year (or body) entitled to appoint trustee (if any)

———e 2 ee ‘oe 5. 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

1

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)

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Name
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Dates acted if not for whole year

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FY]
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FY] 1 June 2024 to 19 December 2024 Structure, governance and management

Type of governing document Constitutional Document

Trustee recruitment and appointment Charity Trustees are appointed by fellow Charity Trustees.

Objectives and activities Charitable purposes To cherish, protect and enhance the natural beauty and character of Loch Etive and the surrounding area. Summary of the main activities We continued to pursue our charitable purpose through monitoring, in relation to these objects education, and advocacy for the protection of Loch Etive and its surrounding environment. During the year we monitored planning applications and environmental developments affecting the loch and surrounding area, and submitted responses where necessary.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period During the year, the charity achieved the following: e Enhanced the Friends of Loch Etive website to make updates and resources more accessible to the public. e Continued active monitoring of fish farming operations on Loch Etive and made representations to Marine Scotland and Argyll and Bute Council where appropriate. e Strengthened engagement with local communities by participating in meetings and consultations, and by providing timely updates through digital channels. e Maintained good governance and transparency through regular trustee meetings, responsible management of funds, and adherence to OSCR reporting standards.

Financial review

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Brief statement|of the|charity’s|policy|The|charity's|policy|is|to|operate|within|the|funds|available|to|it.| |on|reserves| |The|charity's|reserves|are|exclusively|for charitable|purposes.| |Details|of|any|deficit|None| |Donated|facilities|and|services|(if any)|| None|

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3

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APPENDIX 1
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Other optional information

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Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
digital or typed
signatures
“a pe
Full name(s)
Position (e.g. Chair) Charity Trustee
Date 2J |Z b
\
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4

APPENDIX 2

S$CO043986

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Receipts and payments accounts
[Petiodwiatcate| LL Petiod ent date
a: lp tomato reer RS | RT | OP | |
Section A Statement of receipts and payments
Unrestricted Restrictea ExPendable Permanent =Total funds —_Total funds last
funds funds nant snow IONS current period riod
funds funds a eS
to nearest £ to nearest£ to nearest£ to nearest£ to nearest £ to nearest£
Ai Receipts
72,500 30,000
a cee |ee
rants Ress |
Receipts
[Gross tradingfrom fundraisingreceipts activities||| i!|
land and buildings
lendendbukings | a | rn
Rents from land & buildings | Se: |
aweactivities | = [oo:]
At Sub total reer Te
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets fs
Proceeds from sale of investments la
Az Sub total]
A3 Payments
Gross fading payment os |
fewesimentmanagementcos® | a|
activities 11,895 11,895
[Soverancocosts | ae
a oe |
ee ess |[___1,902|
Ag Sub total|____ 12,440] [32,440]
A4 Payments relating to asset and
investment movements
Purchases of fixed assets PY
Purchase of investments | sSY
Ad Sub total
Net receipts /(payments)[ costa] [__ = J[) [sz]
Mineo FT] Fe ian Gl Gad Gees
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APPENDIX 2

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- $§C043986
Section B Statement of balances
—- Restricted funds Expendableendowment endowmPerman e ntnt tal sai Total last poriod
B1 to nearest £ to nearest £ tofundsnearest £ to fundsnearest £ to pertnearest £ to nearest£
Cash funds Cash and bank balances at start of year 31,285
paymentsSurplus / (deficit)account shown on receipts and 60.1145
Cash and bank balances at end of year 91,399 91,399 31,285
(Agree balances with receipts and payments
account(s))
ae__ Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
-_ —= S
Total
avaiba Fund to which asset belongs Cost (if available) gages » Last year
B3 to nearest £ to nearest£ to nearest£
Otherassets — | 5183}
Total = |—5,183}
Details Fund to which liability relates Amount due Last year
7 ——— =— to nearest £ to nearest £
Total
Details Fund to which liabilityoa relates Amountnerd Last year
to nearest £ to neerest £
— — —-
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xisx / Statement of balances

2

December 2007

APPENDIX 2

Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) The charity's funds comprise the bank balances shown in the Statement of Balances. All funds are for charitable purposes. rune of activity or oroject ceunnort Individual / Number of grants £ Fe ne Se ee Ee institution made / —= Total C3a Trustee remuneration 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) Autnority unger wnicn paid C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ trustees C4b Trustee expenses - details Transaction Balance Nature of- relationship Nature of , transaction amount (£) outstanding‘ at C5 Transactions with trustees and connected persons _ Be

2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xisx / Notes 3

December 2007

APPENDIX 2

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
_—=— Restricted funds Expendableendowment endowmPerman ent to ge Total last period
to nearest £ to nearest £ to fundsnearest £ tofundsnearest £ to sinearest £ to nearest £
Ch a rities Aid Foundation | [__72,500] |
9 eee) |De
Tans:rata |[72500Sanne en[72500] |eee
2 Grants
Unrestricted Restricted funds Total current Total last period
to nearest £ to nearest £ to nearest £ to nearest£
3 Gross receipts from other charitable activities
ae a tricted Restricted funds endowmentExpendable endowmPerman ent total ae Total last period
to nearest £ to nearest £ to fundsnearest £ tofundsnearest £ to nearest £ to nearest£
Total ==== =
4 Payments relating directly to charitable activities
icted Expendable Permanent
ao Restricted funds endowment endowment Totea Total last period
to nearest £ to nearest £ to fundsnearest £ to fundsnearest £ toanearest £ to nearest£
Research and communication concerning Loch Eve | [14,895 [14,895] [_ 912
TT ae |
a a ee, a |
ET eee, |eee
ence) || ee |
= | ___ 11.885 po ee ae
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2015-02-24-rp-aces-cs-version-excel-with-amended-cell.xisxAdditional notes (1)

December 2007

APPENDIX2

$C043986

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Additional analysis (2)
5 Breakdown of unrestricted funds
Total Total
unrestricted unrestricted
funds funds last
period
Receipts
LT |_72,500|
Grants es |eee
jd es |
| es |eee
open a |eee
eee Se |
es
oar es|
Sub | |ee
total 72,554 |} 72,554] [30,013|
Receipts from asset & investment sales
Sub total
Total receipts ESS Be) Ea
Payments
Expenses for fundraising activities es Foose
Gross trading payments ee marca cas. Leesan
Bema aa
[74895| | [17,8985|
 fe
_200 | |[4,200|
eee fresnelel
a fe
Sub total |__12,440| p [12,440] |
Payments relating to asset and investment
movements
Sub total
Total payments ES) ES) Eee eR|
Net receipts
Transfers to! (rom) funds / payments) a) EEGE)Csee)eyee EE
Surplus
/ (defi for year (ESS) Ee
aeand purpose offunds
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2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xisxAdditional notes (2)

December 2007

APPENDIX 2

Additional analysis (3)

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6 Breakdown of restricted funds
Total restricted Total restricted
funds funds last
period
Receipts
| [|]
pe
|
| [|]
Income from investments other than land and buildings |
|
a
Sub total Bae
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Sub total
Tetwee Food Pee Pee a) Lad Bs
Payments
Expenses for fundraising activities hina:
Gross trading payments |
P|
a
aa
|
aime
|
QQ | |ee
(eee |
Payments relating to asset and investmentSub total Sees.ee
movements
Sub total
Tota payments EES] (Se a Re ed Ee
Transfers to/ (rom) fundsNet receipts eayeents) GEEET Sas] (nn Ee) EsLan EdEeRe)ee Eaeee
Supive /(seten ever FETE] EE Ga Es) Rae) BE)
oeand purpose offunds
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2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xisxAdditional notes (3)

December 2007