Harthill, Eastfield & Greenrigg Community Group (HEG) Truste•s' Annual Report and Accounts for Ihe year ended 31 December 2025 MacDonald Accountancy Servlces Limited Page 1 of 10 Harthlll, Eastlield & Greenrigg Communlty Group (HEG) Trustees, Annual Report and Accounts Y•ar ended 31 Deeember 2025 Charity Number SC045681 CONTENTS OF THE ANNUAL REPORT AND ACCOUNTS INDEX Page Nos Index Page Information Approval Statement Trustees Annual Report 415 Independent Examiner's Report Receipts and Payments Account & Statemenl of balances Notes to the Accounts 8-10 P49• 2 of 10 Harthill, Ea•tll•ld & Greenrfgg Communlty Group (HEG) Trust￿. Annual Report and AcMunt* Year •ndgd 31 D8eember 2tr25 Chwlty Number SC045681 CHARITY INFORMATION The Chwity was as a S¢ollish Ctwith I￿1￿)rated Organisabm ISCIOI on 12 Juty 2017 as a result ol Iha conve￿￿)n of • ¢haritabk Company. Harthill. Easlfiehl & Greenfigg Commimity Group {Ccryany wmber SC4929101. Tru¥tses Currgnt Tru¥lo98 A McLaren R Elliolt A Ellioi G P•letson P Kain H Aobertson T Brown S Paterson S Kerr H Banks POSI￿￿n Chairpetsc Secretary FIr￿nCe Committee Finance Committee Finance Commiltee T￿￿tee T￿￿ee 201021W24 2010212024 20/0212￿24 2010212024 2010212024 2010212024 2010212024 1W0212025 2010212024 20102r2024 20102r2024 20102r2024 2010212024 2010V2024 201tr2f2024 20102r2024 18102r2025 20102r2024 181tr2r2025 191 Ir2022 1511 Ir20W2 Charity Tnjslees are required to retr.￿ at the ffirst AGM tolkn.ro thoir ar%￿ntrnOnl togtrther wih Me third of the rernaining trustees, sdecb'n9 those ha￿ ￿en thè ILM)gest in oifttr. R¢b"ring trustees can be re-¥ppcxnled al Ihe next Boa￿ meetir*J by way of a rasolLrtN)n passad by maiorty vots. Accountants MacDonald Accountsncy Semces Limiled Third Floor 3 Hill Streel New TON Edinburgh EH2 SJP Address 9 Miller Street Harthil Shotts North Lanathshire ML7 SSH 9•3of10 Harthlll, Eastlleld & Greenrlgg Communlty Gmup (HEG) Tru8t•es' Annual Report and Accou Y￿r ended 31 DKembw 2025 Chwlty Number SC045681 APPROVAL STATEMENT Th8 Fleceipts and Pawnents Aw)mt., stater1￿1 of B3￿n￿. Noles 10 the A￿oUnts aThJ Ihe Twslees, Report as set out cffl Pap 4- 9 a￿ approved by thg Trustees on Ihe dats below. Kaln Trustee 2Wul-26 fte Mclarèn 2&JU￿28 Py4ofl ehwtyNumb•r SC015681 TRiJSTEE'S AEPORT- p89• 1 Hanhll. Easthdd & GreenwcanTh￿G￿1$A Stlthh I￿&￿ArAYa￿ ISCDI. (Scothsh Chantynurnber SCOWI). ObJe¢ll¥w and •¢il¥ill•¥ Ch•v*•tslq pwpo4•• Mura And thè aw. AIttMn ts wrew of Ea5ffigklwwJ 10 tor l￿ding * rnak8 ry￿r￿g￿lS tschanvs *¢y*e. ￿￿8￿01 the ¥fftnd Grnrt £I0.IM htTh fv EDF ￿¥th￿￿. GrtW)Y V41thin theai¢a Of ￿*hI¥MtyfQr￿rtS F¢yyvkni SGvdarrfJ Tlw areihen I0￿￿dI0 forthe￿a￿ ol F+AthIl 0[￿r￿)tr￿V￿1g* H¥1 (*&¥ atKJ n • grnat AJs0 the Flov*y Ba￿ Prr•*. ConsvJBr*le 5LWha5 beqn ￿￿￿)the HAthIIthMrtOfAbal accouTr H4rthlfl, Ea*If￿d & t>q•nvlgy (HEGI Trnol••t' Athnwl R•port and A¢wJnl• Y•u •ndtrd 31 Oec•n*v 2025 orlty 1￿Mb•r SC045601 TRUSTEE'S REPORT. Future plan¥ t￿ter prLiedS Ihe HEQ VAIc4xth* 10 lo s¢art up ar￿ ￿ e￿￿"r￿j gro o carwt lo sustswi Ihwgrw. EG *ql c￿tinU￿10 rewknls aThJto IS￿ 19 Ih•rYiM tke to ￿ in the •NI Finan¢hl Cha￿$y￿e￿d￿￿ 01 £314YJ 2025.12024. tr2.4X¢I. Tha Yray in ks pa￿ Irto Iha lthjafvj r6 2 10 the AC**UIts. Chaiitabl8 8xpeThlitur&atsY AKrds FEG Trarare Notes 6 aThY 7 10 Ihe Th8 Chamy ha¢J a IN rA e0.078 I￿£4.. £1.852). 31 t￿nter202$ VAS £9.784 12024.. £15.8621 d ¥*Kh É8.341 WAS restrith £1.440 Go¥￿ar￿ ccsts ¢{ThPr￿the fee forts￿ XQ4 Thp f* 2WS to same and Ihis Y4ill b8 rwted next yaar. *tsn ￿J. In 2025 £20.C(KI12024. £¥).CO)I w p￿1 n*0 Ihe Hathl. EasIffi￿d aThJ Gwrtyj E¢kKa1v￿ & Trafftkng FLKKI t￿￿ Ills has b99n manapd ty FourKla1￿ Sc[￿j and by HEG. (rf tho Furvjand Ihe charit8ti￿ ExFthJlUffj rA Ir* FuThJ ha¥e ¢OSIS fm Stall. Fund R•s•r¥t• uneXpe￿￿d I￿(*￿0 fr￿ the WiTrJ laDYs li hekl ty Fcrtr#Yabon ScolaTrJ aNJ in th8¥ as a Restricied Fund. Pap60110 Harthlll, Ea¥tlleld & Greenrlgg Community Gwoup (HEG) Tru8lees' Annual Report and A¢counts Y￿1 onded 31 Decembor 2tr25 Charlty Numb•r SC045681 INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS I report on the accounts of the charity for Ihe year ended 31 December 2025 which are sel out on pages 4 to 10. Re8pectlve responslbllllles of truslees and examlner The charitys tnjstèès a￿ r8spc¥)$it4e lor the preparnkn.on ot the aCc￿nts in axordance *ith the of the Charities and TnJst88 Inv8Stment (Scoland) Aci 2CQS and the Chanhes A¢¢(xJnts Iscoyarhdl Aegulalior 2CQ6. The charty Ifuslees corvsider that the au¢&t requiremenl ol R8gulatw)n 10111 Idl ol Ihg Acc¢)unl$ Aogulalions d￿$ nol apply. 11 is my re4>tsnsilylity to examine Ihe a¢cwnts as required under section 44111 lal ol th9 Act and to stat8 vhthr paIbC￿or Matte￿ Iwe come to my att8nlitin. Ba$1$ of Inde￿ndent examlneV$ Stslement My examination is carried oul in accordance with RegUkI￿ 11 of the Charities Accounts IS¢ollan(11 Regulations 2006. An examinatiffi includes a review ol the accountiTrJ Tecords kept by the charity and a conN}arisc￿ of Ihe accounts pres8nt8d vrith those records. 11 akn irKAudes ¢￿$￿￿e￿a￿ ol any unusual items or disclosures in the accounts and so&ks explanations frcth the trUSt￿S cwming any SL matters. The prctedure5 Ul￿ertaken th) not provrde all ihe ev*J8nc8 ihat be rewired in an audit and. ¢¢)nsgqUgnity. I do ncl gmpross an audit opinlon on the acclwnts. Independent examlne¢• $lalement In Ihe courso ol my 0xaminatic￿. no mattgr has come to my attenti￿. 1 vthich glv&s me leaS(￿ab￿ causo lo believe thai ¥1 any material rewt the requirements.. - to keep accounting records in acc0ftla￿a knilh 44111 lal cl the 2Q)5 Act and R￿￿allon 4 ol the 2￿6 Accounts Re￿lationS, and . lo prepare a¢¢ounts vth¢h a¢¢¢)rd wlh Ihe EKcountiThJ tecord5 and c(¥npty *ith Rewlation 9 01 th8 2006 Accounts RegLdalKffls have not been mot. or 2 to which, in my cpinh)n. attention should be dra￿ in ord8r to enabb8 a pwer undètstandirwJ ot the accounts lo be reached. &gned PM MAGDO￿oLd Dated 28 Juty 2￿26 M• Pwny Ma¢Don•ld ACA 8A ATT Dlr•ctor Third Fl(K)r 3 Hill Street New Town Edinbu EH2 lor MacDonald Accountancy Services Limited P•y70110 Harthlll. E•slfhld & ¢>••nrlgg Cofflmunlty Group (HEG) Tru8ts0s' Annual Report and A¢￿unt$ Y￿1 end•d 31 D•cemb•r 2025 Charity NuM￿r SC045601 RECEIPTS AND PAYMENTS ACCOUNT tor Year ended 31 December 2025 Unrestrlc Funds- Foundatlon Scotland Restrl¢ted Funds . War Memorfal 2025 Total Funds 2024 Total Fund8 Funds RECEIPTS Harthll & Gieenrigg War Mermnal Assoc. FoundatKY) Scodand £644 £22.430 4>) .oc r32,4XI TOTAL RECEIPTS PAYMElllS Cost of Cha￿lats￿ NLth¥ilts Awards Gov81nanco rJ.459 È18.889 £14.419 £1.442 E23.791 £14.419 £13,124 t11,$02 rJLKJ TOTAL PAYMENTS SURPLUW(DEFICID FOR THÉ YEAR STATEMENT OF BALANCES AS AT 31 DECEMBER 2025 Unrestrlc Funds- Foundadon S¢otland Restrictsd Fund8- War M•mori•l 2025 Total Fub 2024 Total Fund$ Fund$ ¢08h at b•nk and In hw o￿nIng balanc•J brought forward sU￿1￿0e1￿I¢I lor Ihe y Clo$lng balanc•* ¢•th¢d fonvxd £12.764 £554 -t1.442 t15,862 .£6.078 £9.784 £17,714 -£1,852 £15.882 -t1.329 £1.215 Held a8.. C•$h •t bank Ca¥h In h￿￿ £9.645 £14 £15.597 £14 £9.659 t15,611 Flx•d usets PA Sy•tsm £125 £125 £251 Total B*lw £125 t9,704 £15,862 P•9¢ 8 ot 10 Harthlll. Eatytf•ld & Grwnrigg commuDityf￿P IHEG) Tru•1￿￿. Annual Rgport and Ac¢ounts Y••r •nded 31 Decembw 2025 Chorlty Numbef SC045681 NOTES TO THE ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2025 Ba•ig ol Accountlng These accounts have be•n praparèd on th8 FI￿e￿* and PawTwts Basis in aCCo￿ne& with lh8 Chanli8s and Trusteè Investment ISwUaThJl Acl 2(*)5 arnl Charili8s A￿￿ntS IScoUandl RegulalKJns 2006 las amended). Naturn and Purpo*• ot lund• Tha Harthill. Easttield and GreenrwJg Commuiuty Group IHEGI is lunded by two kvl wiTrJ lar who contfibut8 £48,6fy) linllation adjuste(11 in total each ￿ar during thè Lp8rakng lrfe ol Wind lamis. The Iwo wnd larrn owners are.. Gr95ham House.. . owrers ol Torrance Wind Fami and N?tro Energy. . ownern of Harthill Wind Ltd (forrance ExtènsK>n Wirwj Farnl. In 2025 a further £10,￿0 was receNed Iwm an addIt￿nal ￿r￿1[arn ovmed by EOF. will pay E150.000 splrf equalty bolw8en Harthill. Sholts and FaubJhou$e arbj from 2026 an adrninistrat￿ lea will also be paKI. The Fund is helj by FOundab"C￿ SeolaTrJ wlK* hobJ funds for many Scc4Aish Chanbos and assist wth administering grants.. advising organisatws an(1 also invest the monies. Foundal¥)n Scotland curTènlty hohl the urexpended lunds as a Restricted Reserve, h"st8d On their accounts as tha Torrance Farm Wind Pa￿ Community Fund IHEGI. The accounts can be a¢c8SS8d onlinè al lourK1at￿￿ol1aTh*O1g.￿k. HEG ar& al￿8 lo draw (klwn 5% ol the annual conlitJutKJn each ￿r lortho admini$tration of tha eharity. HEG also aN)IE3 lo draw down monies for ihe Awafds and Communty Expenditure that has bèen approve(I by the Boar(l of Trustees of HEG. Any undrawn lund$ rgmain invgsled with Foundatv)n ScoU8nd. In 2021 thg Harthill Educabon and Training Fund was $81 up ￿ a tsial basi$ by Founda1• Scotland and as the project was well recer¥ed. HEG continuing with thi5. In 2021, £20,000 of the Annual Grant was Iranslerred inlo this Fund. Thè award$ made are de¢Kled vpcfft by Foundabon Scollan(l and the income and tha award5 are reported in FourKlation Scouand's Accounts. HEG do how•¥•r miew thè Grants madg ar￿ wwre Ihat tsy are gjing lo tha intended beneficiarios. The broad purposes c4 lh& Fund5 pahd lo HEG aTrJ oul to benefwiies a￿. The Advancamènt ol Cilizenship or Cornmunty Devek)pm8nt The Advanc8mènt ol the Art5. Heritage. Cutture or s￿ence The Advanc8m8nl ol Publ￿ partKi)ation in sport Tha Advanc8ment ol environn*ntal prOleL*C￿ or inyrovomgnt Any gAnts, award5 or ¢ornrnunty eyndiluro is intended lo be lh6 goOgrapht￿ area ol Hérthill. Eastlieid and Greenrwag. The Harthill. Easttield and GreenrvJg IHEGI Education & Training FuThJ k% intentsd to provide grants to hglp kncal people wilh vocatic￿al, education and trainiro OFWrtunth"a$ ugrvJ boal Iraining facililies and contrbute tr) creating job cflportunit￿9 in hxal arsa. Thors *￿ further details about apPI￿n9 lo the Trairyng Fund on FtyJThJats)n Sts)Uand's 4¥•bsite. Foundation Swtland also paid a grant of £15.c￿ direclty lor Ihè Gala Day ￿ 2025 and a further £15.1)00 has been approved to be paHJ lorthe Gala Day *1 2026. Harthill, E••tlb•ld & GM•Nl99 CornnwratyGrryAp INEG) Trust￿. AMu•l Report Ind A¢eounla Yur •nd•d 31 O•c•mb•r2025 h*rttyNuN*v SC1I45611 NOTES TO THE ACCOUNTS FOA YEAR ENDED 31 DECEMBER 2025- pa Flxed A81•1¥ A&JYK)rffjln yeor ¢ost £377 D8preriation ttsj Chan Fwth.W• I•YLorlal IlbSTol 2024 Total Funds FundB FS Vthr*larm Hartm Win(1 EDF Wndla Harthl & EAA%dd War MBffloft* As￿& £1.350 £1.L £10.C £1111 t11.350 t11.W) £l0.i¥Y) £0 El1.350 È11,OWJ I*A beh8ttof FS WrKI. £1.350 and WTrJtarm- £1.W). FwKts.W¥ 2024Totsl Funds Fund H8rthN RtrAJF¢. th11i￿410t￿*1t dxlrtsje F•ds8 Harttrtl Aoy¥ JFC. ¥lb)b05lc￿T Harthl JFC. Dm4ion Pater50D 8eth•r8&rM Totr* Gr£ewigg Pnmary Mary &JEh8￿n Cmtt GroLV £1. £1.8&7 .ie £1.5 È4.1 £1180 Pet¥ Kain War BOYA North Lana￿s￿leC0￿￿il Cornrnmtyids XJna8 Lwth Harthl comm￿H£G. ¢*>1•f￿ awa Peo￿£,& Part￿Te￿ Ilwk ￿tt￿rd p4ethidEr PwJ*) Prmy￿ry o Hal. w•gr¢ioss Gr PrOaW*knr S Koff ITru8to9) Wreaths & D Day tii8b¥if E8slw Ews £137 £137 £972 910 È1.9)0 £45 £277 £135 £1.5￿+ 8thLW B&qfSTothJetGw> £1 419 Pag• 10 4* 1 HarthHI, E￿ttle1d & Gr•enri9g COMMI￿lty Grow IHEG) Tnwl•g8' Annual Report ond A¢eow Year ended 31 DOc￿r 2ffd5 Charlty Numbor SC045M1 NOTES TO THE ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2025- page 3 7 CO￿ ol Ch•rllablg ktl¥lU Restrict•d F(mds- War lknorial FwKI5. Fa￿d$ll0 S¢olland Unre￿￿¢t•d Funds 2025 Tol Funds 2024 Total Funds *nthul Movornents. fitness class Diamonds in the Comrnunty Crall WO￿$￿ Festi* Window5 Harthill aTrJ Gr￿1￿Jg Xma5 IgNs Mgmry T￿e Flower Barr81 Gard8n caretakor Depreciation on PA Syslem char￿ in year Hall Hire Newslette Sundry Planting Project War MenK)rial mairtenarte £1,828 £1,828 £1.640 £241 R £743 A E1.525 R £3,647 R £4CK) R £1.3XI £6.188 r1.350 £6.188 £2.795 £2.795 £6.4(Kl £125 £7 £2.624 £135 £125 £125 R £572 £1,642 £2.624 £135 r2,245 R £1,442 t13124 Paid Irom Re$lrKteil Fund$- Paid from UnwstrKted F￿dS £10,656 £2.468 £1 Funds Fund* Funds Funds Independ8M Examinal•)n £3C Fixed A•8et Poli¢y Harthill, EaSt1￿81d & Gr8enngg CorNnunty Grow) èstablthl £250 as th& threshyd afftw￿ fc ¢apitalisation ol assets. Aty iterns cosh.ng less than Ihis a￿ in R￿8￿ts aTrY Pay¥Mnts Account. The Chaiity has C￿ assst 35 at 31 D￿en￿r 2025 I￿24. Ndl. See nol8 4. 10 Llabilities The Charily had Th) lith"liti"•s as at 31 Dtrcethr ￿ or ai 31 Decethr2CQ4 thr tsn th• lee tor th8 preparati(￿ of t1￿ Annual Accthmts. shown in (&Jvema￿￿ Costs.