## **Annual Accounts & Examiners Report**
Friends of Craigellachie Bridge For the year ended 31 December 2025
## **Contents**
- **3** Income & Expenditure Account
- **4** Balance Sheet
- **5** Note 1: Transfer to/from Heritage Reserve
- **6** Independant Examiners Report
- **7** Trustees Annual Report
Friends of Craigellachie Bridge Page 2 of 7
Annual Accounts & Examiners Report
## **Income & Expenditure Account**
## **Friends of Craigellachie Bridge For the year ended 31 December 2025**
|**Income & Expenditure Account**
**Friends of Craigellachie Bridge**
**For the year ended 31 December 2025**|**Income & Expenditure Account**
**Friends of Craigellachie Bridge**
**For the year ended 31 December 2025**|
|---|---|
|**2025**
**2024**||
|**Income**||
||**General Activity - Receipts**|
||Donations
4,972
1,300|
||Heritage Weekend
1,744
9,109|
||Bridge Collection Boxes
130
208|
||Aberlour Games Sales
658
279|
||Other Merchandise Sales
162
309|
||Allocated Income
-
11,775|
||**Total General Activity - Receipts**
**7,666**
**22,979**
**Other Receipts**|
||Interest Income
389
326|
||Just Giving income
66
269|
||**Total Other Receipts**
**455**
**596**|
|**Total Income**
**8,121**
**23,575**
**General Activity Expenditure**||
|Insurance
521
250||
|Cost of Goods Sold
754
-||
|General Expenses
334
441||
|Goods for resale
-
1,624||
|Small equipment
178
-||
|Subscriptions
180
-||
|**Total General Activity Expenditure**
**1,967**
**2,315**
**Allocated Costs**||
|Allocated Expenses - Survey costs
10,258
-||
|**Total Allocated Costs**
**10,258**
**-**||
|**Surplus / (Deficit) for the period**
**(4,104)**
**21,260**||
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Annual Accounts & Examiners Report
## **Balance Sheet**
## **Friends of Craigellachie Bridge As at 31 December 2025**
|**Balance Sheet**
**Friends of Craigellachie Bridge**
**As at 31 December 2025**|**Balance Sheet**
**Friends of Craigellachie Bridge**
**As at 31 December 2025**|**Balance Sheet**
**Friends of Craigellachie Bridge**
**As at 31 December 2025**|
|---|---|---|
|**31 DEC 2025**
**31 DEC 2024**|||
|**Current Assets**|||
||**Cash at bank and in hand**||
||30 Day Notice Business Account
18,183
-||
||95 Day Notice Business Account
5,989
5,717||
||Clubs, Society & Charity Current Account
6,063
28,622||
||**Total Cash at bank and in hand**
**30,235**
**34,339**||
||**Total Current Assets**
**30,235**
**34,339**||
|**Net Current Assets (Liabilities)**
**30,235**
**34,339**|||
|**Total Assets less Current Liabilities**
**30,235**
**34,339**|||
|**Net Assets**
**30,235**
**34,339**
**Reserves**|||
||**General Reserve**||
||Opening Balance
4,410
-||
||Retained Surplus
-
13,079||
||Current Year Earnings
(4,104)
21,260||
||Transfer from/to Heritage Account
9,803
(29,929)||
||**Total General Reserve**
**10,108**
**4,410**
**Heritage Reserve**||
|||Opening Balance
29,929
-
**1**|
|||Transfer to/from Heritage Account
(9,803)
29,929|
|||**Total Heritage Reserve**
**20,127**
**29,929**|
||**Total Reserves**
**30,235**
**34,339**||
## **1. Transfer to/from Heritage Reserve**
Analysis per page 3
Friends of Craigellachie Bridge Page 4 of 7
Annual Accounts & Examiners Report
## **Note 1: Transfer to/from Heritage Reserve**
## **Friends of Craigellachie Bridge For the year ended 31 December 2025**
|**Note 1: Transfer to/from Heritage Reserve**
**Friends of Craigellachie Bridge**
**For the year ended 31 December 2025**|**Note 1: Transfer to/from Heritage Reserve**
**Friends of Craigellachie Bridge**
**For the year ended 31 December 2025**|
|---|---|
|**HERITAGE**||
|**Income**||
||**Other Receipts**|
||Interest Income
389|
||Just Giving income
66|
||**Total Other Receipts**
**455**|
|**Total Income**
**455**
**Allocated Costs**||
|Allocated Expenses - Survey costs
10,258||
|**Total Allocated Costs**
**10,258**||
|**Surplus / (Deficit) for the period**
**(9,803)**||
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Annual Accounts & Examiners Report
## **Independant Examiners Report**
## **Friends of Craigellachie Bridge For the year ended 31 December 2025**
I report on the accounts of Friends of Craigellachie Bridge (Scottish Charity Number SC046509) for the year ended 31 December 2025, which are set out on pages 1 to 2.
## **Respective Responsibilities of Trustees and Examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 Examiner’s Statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **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.
Name of Independent Examiner: Moira J Tweedie
Relevant Professional Qualification or Membership (if any): None
Address: Craigton
4 Leslie Terrace
Craigellachie
AB38 9SY
Signature: __Moira J Tweedie__________
Date: ___2nd February 2026_______
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Annual Accounts & Examiners Report
## **Trustees Annual Report**
## **Friends of Craigellachie Bridge For the year ended 31 December 2025**
Scottish Charity Number SC 0046509
.
## **Member Trustees.**
Mr Mike Middlehurst - Chairperson Mr Boyd Ross - Vice Chair - Technical Support Mr Neil Fothringham - Vice Chair - Technical Support Mr Steve Taylor - Vice Chair - Technical Support Mr Campbell Croy - Vice Chair - Technical Support Mrs Brenda Cooper - Secretary Mr Ken Fraser - Treasurer (Resigned 12 February 2026) Mr David Guild - Treasurer (Appointed 12 February 2026)
.
## **Contact Address**
C/o David Guild, Craggan Mhor, Craigellachie, Aberlour AB38 9QQ
.
## **Appointment of Trustees**
All of the member trustees in post are appointed or reappointed by the members at our annual general meeting.
.
## **Governing Document**
The Council is a Scottish Charitable Incorporated Organisation (SCIO) whose purpose and administration arrangements remain unchanged and are set out in our Constitution.
.
## **Charitable Purposes**
In summary, our purposes remain as recorded in our Constitution and include:
- to hold events and educational activities regarding the heritage of the Telford Craigellachie Bridge
- • to preserve and protect the bridge
- to maintain and enhance the bridge environs as a public amenity.
- .
## **Trustee Remuneration and Expenses**
Expenses are reimbursed as required. No remuneration is paid
.
## **Reserves**
The accounts show a deficit of £4104.25 for the year. Retained Funds total £30,235.19
.
.
Approved by the Trustees and signed on their behalf
.
.
D A Guild___________
. D Guild Treasurer
. Dated 9th April 2026
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