Nether Lochaber Community Association (SCIO) (Known by NLCA)
Scottish Charity Number SC047546
Annual Report and Financial Statements For the year ended 30th June 2025
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Nether Lochaber Community Association (SCIO) Scottish Charity Number SC047546
Independent examiner’s report to the trustees on the unaudited accounts of Nether Lochaber Community Association (SCIO).
I report on the accounts of the Charity for the year ended 30th June 2025 which are set out on pages 3 to 6.
Respective responsibilities of trustees and independent 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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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. 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 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.
Marie McMillan Cert Acct (Open) Date: - 2026 13th March Finance Manager Voluntary Action Lochaber An Drochaid, Claggan Road Fort William PH33 6PH
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Nether Lochaber Community Association (SCIO) Receipts and Payments Accounts For the year ended 30th June 2025 Scottish Charity Number SC047546
| Year to | Year to | Year to | Year to | |||
|---|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |||
| Receipts | Note | £ | £ | £ | £ | |
| Grants and Donations | ||||||
| Grants | 4 | - | 36,830 | 36,830 | 70,986 | |
| Donations | 5 | 185 | 1,130 | 1,315 | 3,050 | |
| Bank interest received | - | - | - | - | ||
| Fund Raising | ||||||
| 500 Club | 1,060 | - | 1,060 | 1,170 | ||
| MacPhee & Partners - Reimbursement | 80 | - | 80 | 84 | ||
| Total Receipts | 1,325 | 37,960 | 39,285 | 75,290 | ||
| Payments | ||||||
| Activities | ||||||
| 500 Club | 490 | - | 490 | 565 | ||
| Stationery / Postage | 17 | - | 17 | 12 | ||
| Inchree Project Officer | - | 20,402 | 20,402 | 15,679 | ||
| Fencing | - | - | - | 1,430 | ||
| Skip Hire | - | - | - | 389 | ||
| Storage | - | - | - | 743 | ||
| Office Equipment | - | - | - | 929 | ||
| Gardening Expenses | - | 1,091 | 1,091 | 1,168 | ||
| Insurance | 178 | - | 178 | 178 | ||
| Meeting Expenses | 70 | - | 70 | - | ||
| Professional Fees | - | 46,785 | 46,785 | - | ||
| Red Squirrel Feeders | - | 264 | 264 | - | ||
| Water Tank | 80 | 1,880 | 1,960 | - | ||
| Licences/ Subscriptions | 47 | - | 47 | 248 | ||
| Registration Fees | - | - | - | 35 | ||
| Comms / Events | 48 | 3,237 | 3,285 | 315 | ||
| Nether Lochaber Books | - | 18 | 18 | - | ||
| Inchree Barn Legal Fees | - | - | - | 4,004 | ||
| Website Design / Maintenance | - | - | - | 192 | ||
| Governance Costs | ||||||
| Independent Examination | 7 | 150 | - | 150 | 100 | |
| Total Payments | 1,080 | 73,675 | 74,755 | 25,987 | ||
| Surplus/(Deficit) for the year before transfers | 245 | (35,715) | (35,470) | 49,303 | ||
| Transfers between funds | 6 | - | - | - | - | |
| Surplus/(Deficit) for the year | 245 | (35,715) | (35,470) | 49,303 |
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N ether Lochaber Community Association (SCIO) Receipts and Payments Accounts For the year ended 30th Jone 2025 Scottish Charity N umber SC047546
| Year to | Year to | Year to | Year to | ||
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| Umestricted | Restricted | Total | Total | ||
| £ | £ | £ | £ | ||
| Statement of Balances - as at 30th June 2025 | |||||
| Opening cash at bank and in hand | 659 | 54,554 | 55,213 | 5,910 | |
| Add Income | 1,325 | 37,960 | 39,285 | 75,290 | |
| 1,984 | 92,515 | 94,499 | 81,200 | ||
| Less Expenditure | 1,080 | 73,675 | 74,755 | 25,987 | |
| Transfers | 6 | 6 | |||
| Oosing cash at bank and in hand | 904 | 18,839 | 19,744 | 55,213 | |
| Bank and Cash Balances | |||||
| Bank Treasurer's Account | 904 | 18,839 | 19,744 | 55,213 | |
| Outstanding lodgements | |||||
| Outstandingcheques | |||||
| 9& 10 | 10 904 18,839 19,744 55,213 ========== ===== ======= |
Signed on behalf of all Trustees:
N aine: "/<t'JG&fZ.. :MfUIGr --r Date: 026
The notes on pages 5 to 6 form part of these financial statements
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Nether Lochaber Community Association (SCIO) Scottish Charity Number SC047546 Notes to the accounts
For the year ended 30th June 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3 Related party transactions
No remuneration was paid to the trustees or any connected persons during the year (2024: £NIL).
4 Grants
| Scottish Land Fund Robertson Trust Foundation Scotland Climate Action Fund Highland Council Scottish Sea Farms Awards For All DTA Scotland Seachdain na Gàidhlig H&I Climate Fund Volunteering Scotland |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 - 22,580 22,580 22,606 - 2,500 2,500 - - - - 47,000 - 500 500 500 - 900 900 880 - 500 500 - - 8,000 8,000 - - 1,000 1,000 - - 450 450 - - 150 150 - - 250 250 - |
|---|---|
| - 36,830 36,830 70,986 |
5 Donations
| Misc Donations Gardening Income Red Squirrel Feeders Inchree Barn - Events & Comms Nether Lochaber Community Council Lochaber Community Fundraising MOWI Scotland |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 185 74 259 2,340 - 500 500 - - 150 150 - - 406 406 - - - - 110 - - - 300 - - - 300 |
|---|---|
| 185 1,130 1,315 3,050 |
6 Transfers between funds
There were no transfers between funds during the year (2024: £NIL).
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7 Governance Costs
| Governance Costs | |
|---|---|
| Independent Examination | Unrestricted Funds Restricted Funds Total 2025 Total 2024 150 - 150 100 |
| 150 - 150 100 |
8 Volunteers / Partner Organisations
The trustees would like to record their thanks to all the members and volunteers who dedicate a significant amount of time for no remuneration to the charity and to the various partner organisations who provide support.
9 Restricted Funds
| Gardening Income Inchree Barn - Professional Fees Inchree Barn - Comm Engagement Inchree Barn - Capital Inchree Barn - Revenue Inchree Barn - Cost of Living Inchree Barn - Events / Comms Inchree Barn - Fundraising Inchree Barn Water Tank Red Squirrel Feeders |
At 1st July 2024 Incoming Outgoing Transfers At 30th June 2025 - 1,400 (1,091) - 309 47,000 - (43,844) - 3,156 - - - - - - 2,940 (2,940) - - 3,883 19,640 (19,985) - 3,538 - 500 (416) - 84 493 4,006 (3,237) - 1,262 2,298 74 - - 2,372 - 8,000 (18) - 7,982 880 1,000 (1,880) - - - 400 (264) - 136 |
|---|---|
| 54,554 37,960 (73,675) - 18,840 |
10 Unrestricted Funds
| Unrestricted Funds | At 1st July 2024 Incoming Outgoing Transfers At 30th June 2025 659 1,325 (1,080) - 904 |
|---|---|
| 659 1,325 (1,080) - 904 |
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Trustees’ Annual Report for the year ending 30[th] June 2025
The trustees are pleased to present their report together with the financial statements for the year ending 30[th] June 2025
Reference and Administrative Information
Charity Name
Nether Lochaber Community Association (SCIO)
Address
Brudair, Bail Ur, North Ballachulish, Fort William, PH33 6SB
Bankers
Bank of Scotland plc, PO Box 1000, BX2 1LB
Independent Examiner
Marie McMillan, Finance Manager, Voluntary Action Lochaber, An Drochaid, Claggan Road, Fort William, PH33 6PH
Current Trustees
Iain Jenner – Chair Becky Jury – Secretary Roger Barnett – Treasurer Lisa Glaze Jack Hewlett Gordon MacIntyre Gordon Milne Karl Spierling
Structure, Governance and Management
Constitution
The SCIO was registered on 30[th] June 2017 and is bound by its constitution.
Appointment of members / trustees
The structure of the organisation consists of:-
The Members - who have the right to attend members' meetings (including any annual general meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the Board and take decisions on changes to the constitution itself. Any person who wishes to become a member must sign a written application for membership; any application will be approved by the Board at its next meeting. The organisation shall have no fewer than 20
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members at any time and at least 75% of the membership shall comprise members of the Nether Lochaber community.
The Board (Charity Trustees) - who hold regular meetings, and generally control the activities of the organisation; for example, the board is responsible for monitoring and controlling the financial position of the organisation. The maximum number of charity trustees is 15, the minimum is 3.
At each Annual General Meeting (AGM), the membership may elect any member to be a charity trustee. The Board may at any time appoint any member to be a charity trustee. At each AGM all charity trustees shall retire from office but shall be eligible for re-election.
Objectives and Activities
Objectives
The purposes of the Nether Lochaber Community Association are the advancement of citizenship or community development (including rural or urban regeneration and the promotion of civic responsibility, volunteering, the voluntary sector or the effectiveness or efficiency of charities) by making Nether Lochaber a better place to live, work and visit through, but not limited to:-
a) the provision of flower planters throughout the area, maintained by volunteers;
b) organise volunteers to clean and tidy the area on a regular basis;
c) provide and maintain facilities such as information boards, benches, community orchards and picnic sites for the use of locals and visitors alike.
Activities/Achievements and Performance
We have had another busy year with the trustees meeting regularly at various local venues. Our thanks and appreciation go to everyone who has supported the various community activities over the past year.
The Inchree Barn project this year has continued to benefit from having a dedicated Project Officer, as well as the significant amount of time and effort provided by the members of the Inchree Steering Group who we thank for their work. The PO role is part time for two years and is funded by a Stage 2 award from the Scottish Land Fund.
The main target for this year was to advance the architectural design to the stage at which we could apply to the Highland Council for planning permission. We were able to present the proposed design to the community for comment in November and then make our formal application in March. ( We obtained conditional approval for our plans in August 2025. )
The bulk of this work was supported by a grant from Foundation Scotland.
Other activities based around the Inchree project included an outdoor nature weekend based around the barn and featuring a talk from a local expert followed by an accompanied walk, plus a guided survey activity for all ages that involved detailed analysis of small patches of ground.
There were also a series of weaving workshops and similar activities which were well attended.
A “Traditional Music” event was organised but sadly had to be cancelled due to bad weather.
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Finally, we were recently awarded a grant from Creative Scotland to support a project to explore and document the history of the barn, Inchree, and the surrounding area. We have identified a local artist who will work with us and the wider community to create a record of this work.
Work on repairing the drystone wall at the Creag Mhor cemetery is almost done, but we need to source a few more coping stones to complete the work. In addition to the general maintenance of the grounds, the bays at the front have been tidied and the tubs repainted. We are considering how best to use the area at the back of the cemetery itself.
A new notice board has been installed at the picnic site after the previous one was demolished during a traffic incident. The gravel surface has been refreshed and the surrounding vegetation has been cut back. In addition, we replaced the old log planters that were past their best. We were also able to include a tree with lights over the Christmas period. The picnic site continues to be well used although there is still an issue with litter during peak times.
Our grateful thanks go to the volunteers who look after the flower tubs and garden areas. We have added a small number of new tubs and are continuing to replace those that are becoming dilapidated. We have also launched a new scheme whereby local businesses, or individuals, can sponsor specific tubs and have their support acknowledged on those tubs.
We have agreed with the Community Council to take over the care of the squirrel feeders near the Inchree car park. This has involved work on repairing the wooden fencing and replacing those feeders that were in a poor state. We have also been raising funds to cover the cost of refilling the feeders on a regular basis. Early morning walkers have reported that these efforts seem to be appreciated.
With the help of grants from the Community Ownership Support Service and Highland Council we have acquired the Scottish Water site on the hill behind the church in North Ballachulish. This is a haven for wildlife and we are considering how we can keep it this way while also making it more accessible to the community. We welcome suggestions on this topic; initial ideas include installing wildlife cameras with internet connections.
Our 500 club continues to provide a regular and valued income to support all of our general activities outwith specific projects such as Inchree.
Over this year there has been a nett gain in members, with the overall number now 61. We would be pleased to welcome a few more trustees on the board to add experience, enthusiasm, and ideas for moving our various projects forward.
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Financial Review
Total income for this year was £39,285. Expenditure for the same period was £74,754. Reserves held at year end were £19,744, of which £904 were unrestricted funds.
Reserves Policy
There is no requirement in the constitution to hold any reserves, but the trustees recognise that it is advisable to aim to retain 3 months worth of normal running costs in order to meet commitments. The trustees will review this on a regular basis.
Plans for future period
The Inchree steering group continues to meet regularly to discuss updates and future strategies and would welcome new members.
Funding for all our other activities is helped by the regular income from the 500 club; our thanks to the club organiser for their work managing this throughout the year.
Exemptions from Disclosure
There are no exemptions from disclosure.
Funds held as custodian trustee on behalf of others
There are no funds held as custodian trustee on behalf of others.
This report was approved by the Trustees on:
Name of Trustee: Roger Barnett Date: 10[th] March 2026
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