APPENDIX 1 oscr- Period start date Monlh Year Pgriod end date lonlh i Year From 1-01 31 Offlce of the Scotttsh Charlty Règulator Reference and administration details CharSty name other name$ charlty18 known The Highland Cadet Forces Trusl HCFT R8gistgrod Charity numb•r Char5ty's prlnGlpal addrgss I SC048004 Namès of th8 charity Irustegs on datg of approval of Trust••s' Annual Report -raTh)e 07'person Dates acled If not whol• >w.' . (or body) ontIod lo appolnt tru•t•• Ilf any) Trusté• nam• Offlce (tl any) 10 11 12 13 14 15 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charlty trustees during thè period, if any, (for examplo, those who rgsigned part way through the financial period) Nam• Data• act•d If not forwhol• y•ar Structure, governance and management Type of governing document I SCIO Constitution Iversion 1 dated 7 December 2017} Trustee recrultment and appolntm•nt Tnjstees are appointed according to the process laid out in the Constitution. Objectives and activities Charitsblg purposes The purposes are to advance= education citizenship and community development public partiClP8tion in sport.. and the promotion of equality and diversity In the Mlnisty of Defence IMODI sponsored cadet organisations wthin the geographical area of responsibility of the Hlghland ReseNe Forces. and Cadets. Association. and rts SLsccessors. Surnmary of the main actlvities in fglation to thes8 objects Supporting: the education and development of young people, including Citizenship and leadership., participation in Mu$- participation in social activities that develop confidence, team working and social skills., participation in adventurous activities and sporting activities., volunteering within the community and participation in community events,. supporting the participation of underprivileged young people or those with disabilities., promoting links between cadet organisations and other youth groups; promoting mutual respect and understanding between faiths and atso those of no faith.
APPENDIX 1 Achievements and performance Summary of the maln achievements of 2024 has been a year in which the charitsble funds of the Highland Cadet the charity during the financial period | Forces Trust grew from £12,918 10 £13,528- a growth ofjust over 4.5°kn. The principle cause of this growth was 8n increase in the number of I charitable donations made at the behest of the outgoing Chair of the i Highland Reserve Forces and Cadets Assoclation to mark his retirement as Chair of the Association. Of note there have been no formal requests for grants during this financial year, however the Trustees are satisfied th81 the Trust remains relevant l and there are initiatives that could be supported were fundlng application$ to be made. Looking to the future, the Trust is in discussions with a Sea Cadet unit who are scoping two capital projects for which they seek financial sUppt. Once more details are known the Trust may be in a position to support I these projects. Financial review Brief statement of the charity's policy on r8sgrvgs The policy on reserves is to build them up to form a rapilal reserve from which future grants can be made. There are no employees of the charhy nor any capltal assets to be maintained. As a result there is no minimum reserve required to allow for the proper functioning {or orderly winding upl of the ch8rity- Dgtails of any deficit Not applicable. The closing balance at year end was £13,528 an increase of £609 from financial year 2023. | For info the closing balance on 18 August 2025 was £13,590. Donated facllltles and servlces Ilf any) Hlghland Reserve Forces. and Cadets, Association lends the use of one of s staff gralls lo asslsl wlth the administration of the charity.
APPENDIX 1 Other optional information Declaration The trustees declare that thay have approved thg trustees, report abovo, Signod on b6half of thè char5ty'5 trusto08 Signaturals) Full namelsl Posltlon1g.g. Chalrl Trustee Oate 11.8, LS 2£ I4LJ
APPENOiX2 Hlghland Cadot Forces Trust Recei SC048004 OSCR tsand ments accounts Forth• p?rtod rt1h Clklriiy Regiilalr)r January 2024 Decembe 2024 Section A Statement of receipts and payments iJnr•strlGtsd fitr Expendable •ndowrn•nt fun¢Js PormanÈnt •ndowmwl fundi Total fund$ lund p•vIDd lon•arMtE toA•Jr•it£ A1 Rwcol Donation5 643 147 LBgar4es Grants R8¢•ipt$ from fvndr8ing 8¢b¥it$ Gross tradlng rècapis Incom? frvm invosltnent5 otherlhan land and building$ Rents from land & buildings Gross ro¢8ipts from Olhgr¢hadiab acuvtt5 27 28 Al Stsb total 670 670 563 *2 R•¢•lpis from a•60t & ProcÈed$ from 94eoF $s$ets Proceeds from $4e DI ¥SIMon15 A2 Sub 1•1 rotsl mlptS 670 670 Al Paymonts Expenses for fundrs1ng 1VItieS Gross Iradiry pay15 nve51rnent ThanagennI cosis Payments eting dwecuy to tharitthe 8cIviUes Gran15 and &Jnotion& 1,55fy Govemancè cosis.. Audill independ&ntexaffliDaUon Prèparation ofannual actnts Legal w515 ¢0 60 A3 Sub total 60 1,61D Invgstsn•nt mov•rngnts Purchasesof fixed a58èts Purchase of A4 Sub total Totalpayrnents io 1.010 610 610 ASTran¥fors to I lfroml fund¥ Surplusl(defydll fOrf 61D 610
APPENDLKZ HI hland Cadgt Forces Trust Section B Statement of balances SC0480Q4 ToLIl rrant od fvnd¥ T(l¥1 thstpthod nds B1 C••h lunds C8ii•nd bank W¥fWS•t StsrtofW aA99 11910 13.911 attth $10 11,04n Cmh Wor01 •nd oly•ar 11919 ils B2 InY••trMnto Oethils It B3 1)ther •B•ets Talal T•W Details BS COnUrngonllbll1tb Tél Sn•d ty On•tytol •pprob71
APPENDLY 2 Highland Cadet Forces Trust SC048004 Section C Notes to the Accounts C1 Naturtr and purptssè of funds Imay be st8tedon analysis orr(M)ds wortslF6ets) l)ne Unre5Cle(j genoral fiJnd Four restrioled fund5'. 1. Evdyn Mudie AT fuT¥J- to 5UPPOrt personal de¥elopm8nl through advanturous tralnlrwJ. 2. Evelyn mud Lead8rshp FUr- lo promote the dev8lcprfnt of leaderslip 3. Frffy Chamber fvnd- 10 5UPPOrt cadets in Fife 4. D COYA ynd SH CoyfurKJ- to 5UPPOrtth8t cayet company. 7ype of activlty or project 5UPPOrted rolyan C2 Grants Total C3• Trust remumratlon If no rernUneTat was paid duriro the peri(Kl to any ch8rty IIu5tse or person COnGd to trus8 cross Ihis box lolherwtstr cOmpte section 3bl Authorlty undtrr whl¢h paid C3b Trust•• romun•ratlon- dotsils C4a Tru$t•• •XnI•S If no expense5 were P8kl lo any chartytru5¢ durng the Period then cross th1$ box I1XhBrWi ¢(xnFlgie serlon 4bl Numbq¥ or C4b Trust •Xn8•8- tall8 Ti•n•oci unttE) 8ne4 Nature of transaction C5 Transadlons wlth tru$ts•s ond Connected persons C6 Other Informatlon Ihe ch no addftlonal Ilrkn fc¢ rants mado thjrt the ar 20250731HI4E&NCFfRBC8iPtsndPan•}]AttuuDFy24l Noi8S DecembBr27
AENDIX2 Hlghland Cadet Forces Trust SC048004 Additional analysis111 Anolysl8 of rècdpls and paymen18 l DoMOoM TolwlnWtrt Tct4ll••tpwlc•J rth frjnd 147 IrtibJWJng Totsl To J Oro•s rn¢•lptyfr•n oth•r¢hthbl atllvW ndablb rbDd Glft TEC¥ 4 Paents r•laUTrll dlrKltyto ¢harftsblv iMtlv• Tot4lwr•M TO111¢plrlÉ•1 tK n*DT••It Yotsb 2025D731HtsE&HCf[RètswPlTr1lMnor4lFy241LMknllrthl1l
APPENDK2 SC048004 Additional analy5is121 S Bi•akdown ofunmtrfthd lo run R•e•lpts $4> 147 Gr4ll s Iromfurthlsl 21 RénIsfrDmli &bul Sotb lot41 670 fjTV rrom ass•l& InY•4lin•MBal• PrOCqadsth019d5SBot Proed5[[mIeofIn¥e9tsTrE5 Sosbtht41 ITD Ews•s aclivl Gross Ir5wp3>Thnl InvoslmunlmMageThnl coils PaymnlsIdal direc1chartEatr1• acd¥hd•s Grwlsand donatloni Governan(051%. AudSllindwdenl•xaThlThallDn PTeparalknolannual Ch Sub tgr•i Stsb ror•l 61 lol If}Jdi 5wplus/(of•llcty for) 610 610 Naiur•ind affun Gen tuDd". h# c44hlorfLirAIi
PPPENOPX I Hlghland Cad•t Fo¥$ Trust SC11481X14 Additional analysi5131 6 Br•4kdown of I¢•¢t•d lunds DCryU8MBn ATFund R¢t¥pis from GTOS5 ITh19 rO(P1S GTOSS Ttte1ptrom0Orchllnb1trXlryoS Rrt•l Sub tor•1 Tol•lr•¢•4>ts ExpoD50¥[aTfLrthY ¥¥M 250 Authll Indwdenl Ft•paiafjon Lannual accouf LO9 casts Sub lolll Z50 rf•lln9lo Pur(we5offiyed Pyr¢hWlvtySIThTrts Stsb Tot41p•ym•nts 250 Surplu$l(d•R¢W forymr N•lUr• ihd ffvnd I. DCOYA BThSH BDACFFund In•whi2W21' tOsLWOrt•wXtsfr0ThthlliGryThy. 2. Tho EvolsMudièArOoUjTrnInIng IATI Fundistr tdt.rArffl(othgh OK4rè•r2W7
APPENDIX 3 OSCR otith Charty Regulatr Inde endent examinerfs re ort on the accounts Report to th• Ctharlty name tru$tee51members of Highland Cadet Force8 Trust ReglsteTed charlty SC048004 number On the acGounts of tho Gharlty for the period Perlod stsrt date. Month Period end date M¢nlh J8nuary 2024 31 08cemb8r 2024 Set out on pages n?mbEr blthe page 1th1onal Sheets) Respective ,; The Gharity'$ trustees are responsible for the preparation of the accounts in 8¢cordance r¢¥ponsibilities of trustees and examiner with the ternis of the Charities and Tnjslee Investment (Scodand) 2005 Act and the Charities Accounts (Scollandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10(11 Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounls as required under section 44111 {¢) of the Act and lo stste whether particular matters have come lo my allenlion. Basis of indep•Trd•nt :, My examlnalion is ¢affled out in a¢cordan¢e with Regulation 11 of the 2006 Accounts examlner's statement Regulalk)ns. Arb examlnatlon InGludes a review of the aexounting records kept by the charity and a comparison of the a¢¢ounls presented with those records, It also inGlude3 oonsideration of any unusual rtems or disclosures in tha accounts and seeks axplan8tions from the trustees concerning any such matters. The procedures undertaken do not provid8 all th$ evidence that would be r8quir8d in an audit and, coraquenlly, I do nol express an audit opinion on the view given by the accounts. Independent •xamlner'8 i In the course of my examinatson, no matter has comè to my attention lolher than that statemont ! dk8dosed on the attached page'l whi¢h ge$ mfr r6asonabl8 cause to belleve that in any material respect tho requirements.. to keep accounting record9 In a(xordance wllh Section 44111 la) of the 2005 AGI and I Regulatlon 4 of the 2006 Accounts Regulatlons, and to prepare aOTrI5 which accord wSlh th8 aUnting records and cornpty with Regulation 9 of the 2006 Accounts Regulations have not been met, or 12. to.whlch. In my oplnion, attents'on should be drawn in order lo enable a propor be reached. Signed: Nam•: Relevant profgsslonal quallflcatlon{s> or body {If anyl- Address: 'Pleb5e deleto the Vvrd$ In ts brar*ets ff tw do nol oppty. If the vrnls do awy, $6t out those mattw6 whkh have mme to >wratt•)tkJn on the 1011ty44rvJ paqe.
APPENDIX 3 Disclosure section Only complete if the examiner needs to hlghllght material problerns. Glvg horg briof delalls of any items that the examiner wlshes to dlsclosg