REGISTERED CHARITY NUMBER.. SC047160
Report of the Trustees and
Unaudited Financial StAtements for the Year Ended 31 JanuAry 2023
for
Scotland's HiddeTh Ways

Scotland's Hidden Ways
Contents of the Fin8nciAI Stgternent$
for the Year Ended 31 January 2023
Page
Report of the Tru5tee5
IndePende￿l Examiner's Report
StatemeDt of FiDancial Aetivities
Balance Sheet
Notes to the Finsncial St&teMent$

Scotland's Hidden Ways
Report of th¢ Trustees
for the Year Ellded 31 January 2023
The trustees present their report with the financial 5t2tements of the charity for the year end¢d 3 l January 2023. The
trustees have adopted the provisions of Accounting and Reporting by Charitie5'. Statemeni of R¢commended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 102) (effective l January 2019).
OBJECTtVES AND ACTIVITIES
Objectives and aims
The charity exists..
to docijment and preserve the lost roads of S¢(Trtland for the benefit of all.
to advance and cultivate awareness of the significan¢e of Scotland's lost roads within the social, cultural and
political history of Scotland and her people5.
to advance and enable access for all to the lost roads of Scotland through irnprovements to infrastructure,
interpretation, learning opporEunitses and cotnmunication.
ACHIEVEMENT AND PERFORMANCE
Charitable activitie5
Due to a lack of new funding, there was no actiyity in the year.
FINANCIAL REVIEW
Financial positio
The Charity bas generated a deficit of £156 (2022 deficit of £84) for the period a￿d as a result of thi5 has funds a
deficit catried forward of £156 (2022- nil).
Re$erves policy
Due to its size. the Charity does not hold substantial reserves. but aims to tnaintain as much of a swplus as Possible to
continue its work.
FUTURE PLANS
The plan was to wind up the charity last year but, for various reasons, this has not happened. We now plan to wind up
the charity in the following year ending January 2023.
STRUCTURE, GOVERNANCE AND MANAGEMENT
GoverniThg document
The ¢harity is controlled by its goveming documen¢, a constitution developed for the SCIO.
Recruitment and 8ppointmeTht of new trustees
We have no plans to recruit mor¢ trustees unless a vacancy occurs. In that ca5¢, we will consider SOTn¢ of the helpful and
interested peopl¢ we have met in the course of our work.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC047160
al address
Page I

Seotland'5 Hidden Ways
Report of the Trustee5
for the Year EtEded 31 January 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Inde
endeTFt F.
Appioved by order of Ihe board of tNstees on.......
and signed on its behalf by..
Page 2

Independent Examiner's Report to the Trustees of
ScotlADd'5 Hidden Ways
I report on the accounts for the year ended 31 January 2023 Set out on pages four to nine.
Rupectiv¢ reyponsibilities ofÉrustees and exallTriner
The charity's trustees are responsible for the preparation of the accowits in accordance with the temis of the Charities
and Trnstee Investment (Scotland) Act 2(K)5 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The
charity's trustees consider that the audit requirement of Regulation 10(IXa) to Ic) of the Accounts Regulations does not
apply. It is my Tesponsibility to examine the accounts as required under Section 44{1)(c} of the Act and to state whether
particular ￿atterS have come to my attention.
Basis of the independent ex8rniner'5 report
My examination wa5 carried out in accordance with Regulation I l of th¢ Charities Accounts (Seotland) Regulations
2006. An ¢xamination includes a review of the accounting records kept by the Charity and a comparison of the a¢count5
presented with those records. It also includes consideration of any urtusual items or disclosures in the accounts, and
seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all
the evidence that would be r¢quired in an audit, and consequently I do not express an audit opÈnion on the view given by
the accounts.
IndependenÉ examlner's slat¢rnellt
In connectson with my examination, no matter has come to tny attention .'
{1) which gives me reasonable cause to be5ieve that, iti any material respect, the requirements
to keep accounting records in a¢¢ordance with Section 44(1)(a) of th¢ 2005 Act and Regulation 4 of th¢ 2006
Account5 Regulations; and
to prepare accounts which accord with the a￿O￿nI]ng records and to comply with Regulation 8 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 understandillg of the accounts to be
reached.
Date..
Page 3

Scotland's Hldden W8yS
Stat¢Tn¢llt of Financl81 Actlvitiey
for the Year Ended 31 January 2023
31.1.23
Unrestri¢ted
nd
31.1.22
Total
funds
Notes
EXPENDITURE ON
Charitable activities
General
156
84
NET INCOMEI(EXPENDITURE)
1156}
(84)
RECONCILKATION OF FUNDS
Total funds brought forward
84
TOTAL FUNDS CARRIED FORWARD
(156)
The notes fomi part of these fmancial sratemenis
Page 4

SeotlaDd's Hiddets Way5
B4lancÈ Sbeet
31 January 2023
31.1.23
Unrcstricted
Ojnd
31.1.22
Tot
fiwds
Notes
CiJRRKNT AsS￿T5
Casb at b
150
cRED￿ORs
Amounts falling due within olle year
(6)
NET CURRENf ASSETSI(LIAB)LTIILS)
16)
150
TOTAL ASSKTS WS CUIIRENr
{6)
l50
ACCRUALS ATrID DEFERRED INCOME
(150)
Il50)
NET ASSETS
(156)
U￿r￿trIcted fijnd
(156)
(156)
The thancial 3tst¢]ll¢nts approved by the Bo8Td of Trustees alld authori8ed for i8¥ue
on
3..x.Ji.o../.￿......
. and were sign¢d on its b¢balf by..
Th¢ Dotes form part of the￿ finallcial statelnents
Page 5

SeotlaDd's Hidden Way$
Notes to the FiDaDcial StateEllellts
for the YexrEnded 31 January 2023
ACCOUNTING POLICILS
Basis of preparing the financial stxtemellts
The f￿all¢la1 ststements of the cbarity, which is a public benefit entity UDder FRS 102, have been prewed UJ
accordance the Charities SOIiP IFRS 102) 'Accounting alld Reporting by Cbarities.. Statement of
RecoDJrnended Practice applicable to charities preparing their accounts in accordarAce with the F￿]￿l¢la1
RePort￿g Standard applicable in the UK and Republic of JJeland (FRS 102) (effective l Jauuary 2019}',
Finallcial Reporting Standard 102 'The Finallcial Reporting Standard applicable ID the UK and Republic of
IrelaDd' aDd the Charities alld Trustee Investment (ScotlaDd) Art 2005. The fjnancial statemellts bave beell
prepared under tbe historical cost convention.
GoiDg Concer
The dir¢Gtor5 have assessed a p￿10d of 12 inonths frorn the date of approval of the financial Statements aDd
COD5ider that no material uucertainties exist that cast significant doubt about tbe ability of the compauy to
coDtinue as a going Concern. Thus ¢be directors adopt the going concerD basis of accouDtiDg tll preparing the
fjnancial statemellts.
Jpenditsre
l.iabilities are recoollised as expenditUTe as sooll ¥ there is a legal or conslrnctive obligation committing the
charity to that expenditL]re, rf is probable that a transfer of econolnic benefits will be required ￿ settlemetjt thd
the amount of the obligation call be measured reliabty. Expenditure is accoU￿ted for on 8n accruals basis and h&3
been classified uttder headiDgs that ag￿g￿te au cost related to the category. Where costs caT)not be directly
attributed to particular head￿g5 they hav¢ been allocated to activities on a b88iS CQDSiSteot with the use of
resot]rees.
Taiatio
The charity is exempt fro￿ t&Y on its ¢baJitabl¢ activities.
Fulld acroulltillg
Unrestricted fi]nd5 can be used ill accordance with the charitable objectives at th¢ discretion of the trustees.
Restricted twids can only bE used for Particul￿ restricted pt]rp05es within the objects of the ch￿ity. R¢str5Ctions
arise when spe¢ified by the donor or when fllll￿ are ratsed for particular restricted purposes.
Furtber explaualion of the nats￿e and puryose of ¢ach fund i5 included iD the notes to tb¢ fillancial staternent5.
PTOViSiODS
Provisions are rEcogDi5ed when the entity has an obligation at the reporting date as a result of a past event- it is
probable that the entity w511 be required to transfer econoniic benefits ￿ settletDent and the amount of the
obligation can be estimated reliably. ProvisioDS are recognised as a liability iu the statemellt of fitmllcial position
alld the arnouDt of the provision as an expense.
Provisions are ioitially measwed at the best esrirnate of the amount requir¢d to 5ettl¢ the obligation at the
reporting date aud subsequently reviewed at each reporting date and adjusted to reflect the ¢uTh¢nt b¢sÉ eSti￿ate
of the amount that would be required to settle the obligation. Ally adjustsDeDts to tbe amounts previously
recoglltsed are recogllised in profit or loss unless the provision was originally recogDised as part of the cost of an
asset. When a provision is measured at the present value of the amount expected to be required to settle the
obligation. the unwillding of the discouut is recogtiised ill finance costs in profit or loss iti the period it arises.
Page 6
continued...

Seotland's Hldden Ways
Notes to the FinaNeiAI Statements- eontlnued
for tbe Year Ended 31 January 2023
TRUSTEES, REMUNERATION AND BENEFITS
Trustees, expenses
There were no
31 January 2022.
trustees. expenses paid for the year ended 31 January 2023 nor fr>r the year ended
COIVIPARATtVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fimd
EXPENDITURE ON
Charitabl¢ &¢tiviÉies
General
84
NET INCOMEI(EXPENDITURE)
(84)
RECONCtLIATION OF FUNDS
Tothl fund5 brought forward
TOTAL FUNDS CARRJED FORWARD
CREDITORS: AMOUNTS FALLING DUE WITKtN ONE YEAR
31.1.23
31.1.22
Bank loans and overdrafts (see note 5)
LOANS
An analysis of ihe maturity of loans is given below:
31.1.23
31.1.22
Amounts falling due within one year on demand..
Bal￿ overdtafts
ACCRUALS AND DEFERRED INCOME
31.1.23
31.1.22
Accruals and deferred incom¢
150
150
Page 7
eontitiued..

Scotlgnd's Hidden Ways
Notes to the Financigl St4t¢menls- eontillued
for the Year Ended 31 January 2023
MOVEMEPIT IN FUNDS
Net
movement
tn ￿rtds
At
31.1.23
At 1.2.22
Ullre5tricted funds
General fund
(156)
(1561
TOTAL FUNDS
{156)
{1561
Net movement in fi￿ds. included in the above are as follows..
coming
r¢sourc¢s
Resources
expended
Movement
in fuuds
Unrestricted fuDds
General fimd
(156)
(136)
TOTAL FUNDS
(156)
(156)
Comp•ratives lor movement In funds
Net
Tnovement
in fi￿dS
At
31.1.22
At 1.2.21
Unrestricted funds
Generas fijnd
84
(84)
TOTAL FUNDS
84
(84)
Comparative net movernent in fiJnd¥ included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in fllnds
Unrestricted funds
General fund
(84)
184)
TOTAL FUNDS
{84)
{84)
Page 8
continued..-

Scotland's Hidden W2ys
Notes to tbe Finanei#l Stalemellt5 - Colitillued
lor the Year Ended 31 January 2023
MOVEMENT IN FUNDS- eontinued
A curreni year 12 months and prior year 12 months combined position is as follows..
Net
movement
in ￿ndS
At
31.1.23
At 1.2.21
UDrestrieted funds
General fi￿d
84
(240)
(156)
TOTAL FUNDS
84
(240)
1156)
A current year 12 months and prior year 12 months conibin¢d net ￿0Vernent in fimds, included in the above are
as follows..
tncoming
r¢sources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
(240)
(240)
TOTAL FUNDS
(240)
(240)
RELATED PARTY DISCLOSURES
Ther¢ w¢re llo related pty transact10115 for the year ended 31 January 2023.
GOtNG CONCERN
The trustees know of no marerial uncertaintses relating to th¢ ¢harity's ability to continue as a going concern.
io.
PUBLIC BENEFIT ENTITY
The chariry is a public benefit etttity.
ii.
INDEPENDENT EXAMINERS
The amount payable to
VAT. No other payments were made to
CA for indepeDd¢nt examination of the ar¢oL￿tS was £156 including
during the year.
Page 9