APPENDIX 1 ruste88' AnnQrf...... Period slatt dale Month Year sept 2021 oscr,- Period end date Day Day 31 Month i Year august j 2022 To Office of the S¢ottk8h Charity Regulator Reference and administration details Charfty name Other names charity is known by Regi5tsrgd charlty numbor Charity's princlpal address HO Highland Outdoor Wiklemess Learning SC048640 Pilcullen Craigmyle, Torphins Aberdeenshi j Postcode AB314NQ Names of tho ¢harlty trustees on dats of approval of Trusloe8' Annual Report ' .Nam¢'oi person {or body) entitled to appolnttrust•8 (rf any) Trustee name Offlco (if any) Datgs acted rf not for wholo year 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charity trustees durlng the period. if any, (for example. those who resigned part way through tho linan¢lal p¢riod} Structure, governance and management Typg of governlng do¢umgnt SCVO SCIO single tier model ¢onslitulion Trustee recruitment and appolntment Trustees are recruited for their experience of ecology, wilderness and learning. together with experience of being a trustee in other charities. The new appointment is a unanimous decision by the existing trustees. Objectives and activities Charitable purposgs Advancement of education Advancement of health The advancement of the arts, heritage, culture or science. The provision of recreational facilities, or the organisalion of recreational activities with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended. The advancement of environmental prolecl¢on or improvement. Summary of the maln activities in relation to these objects The main activity of the charity is the running of a residential outdoor environmental Course al the Alladale Wildemess Reserve. The course will provide students the opportunity lo learn about and live in the wilderness for the duration of the course. Specific acllvilies will include wild camping, bushcraft, tree planting, peal bog suNeying and general plant and animal ecology. The course will initially focus on young people {12-15 years of age) from local secondary schoolslscoul groupslgirl guides. It is our intents'on lo expand the course to cover a wider age group and across Scotland. APPENDIX 1 Achievements and performance Summary ofthe main achievements of the charity during the financial perlod The charity has been able to restore aclwity after the COVID 19 lockdown with a reduced programme of outdoor activity and expects that will increase and improve into 2023 Financial review Brief statement of the Charity's policy Al 31 St August 2022 the charity had reserves of £7889. All reserves are on reserves unrestricted. There are no fixed overheads and the Trustees believe these reserves are sufficient to cover future expenditure that is required to meet the charitable objectives, in particular because of post year-end receipts of £10,000 not accounted for here. Detsils of any deficlt NIA Donated facllltles and services {rf any) NIA APPENDIX 1 Other optional information Declaration The trust•o$ d•clar• that thoy havo approved the trustees, report above. Slgned on bohalf of the charlty'$ tru$tees Slgnaturelsl Also, by email confirmation on bahalf of Full namo{$1 Posltlon lo.g. Chalrl TRUSTEE TRUSTEES Dat• 30 November 2022 APPENDIX 3 OSCR kottsh Chanty Re8ulalor Independent examiner's report on the accounts Report to the Charity name trusteeslmembers of HOWL Rggi$tered charity SC048640 numbgr On the accounts of the charity for the perlod Period start date Period end date Year 01 SEP 2021 to 31 AUG 2022 Sel out on pages 6t011 Iiememberto i￿ude paqe nurnbots of additional shepts) Respectlvo The oharity's trustees are responsible for the preparabon of the a￿oUnts in accordance responslbllltles of with the temis of the Charities and Trustee Investment (Scollandl 2005 A¢t and the trustees and examiner Charities A¢¢ounls (Scollandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility lo examine the accounts as reqUI￿d under section 44(11 Icl of the Act and lo slate whether particular matters have come to my attention. Ba81$ of independent My examinatKsn is carried out in aceordan¢e with Regulation 11 of the 20(6 Accounts èxamlner'$ ststement Regulations. An examination includes a Tevlew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes onsideration of any unusual items or disclosures in the accounts and seeks explanations from the Iruslees 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 examineT'¥ In the course of my examination, no matter has come to my attention statement which gives me reasonable cause to bel￿e that in any material respect the requirements: to keep accounting records in accordance with section 44(1 I la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and compty with Regulation 9 of the 20(kS Accounts Regulations have not been met, or to which, in my opinion. attention should b& drawn in ordér tts enable a proper accounts lo be reached. Signed.. Name.. Relevant prof8$$lonal quallfication{sl or body Chartered Accountant Ilf any): Date.. Address: James Milne Chartered Accountants Rosewood, Raemoi r Road Banchoryi AB31 4ET APPENDIX2 HOWL SCIO SC048640 OSCR Recelpts and payments accounts Forthe perlod from Scottish Charty Regulator to oi SEP 2021 31 AUG 2022 Section A Statement of receipts and payments Unieslrlcted fundB Rostricted funds Expendable endowment fund$ Permanent endtyNment lunds Total funds ¢uThent period Totsl fund$ last period Af Re¢ol DDth¥tions soo 600 Lrfaaes Grants ReceJpl8 from fundraising a¢liwlieg Gros8 trading r￿elp1S In¢om8 from inveslmenis Olher than land and buildings Renlsfrom la￿ & buildings Gross r*8ipts frorn olhercharit8bfe aciivil*s 6,933 6.933 Al Sub tol81 7.433 7,433 600 A2 Receipts from 48Set & Invostmgrtt 8•le8 Proceeds from $8le offthd asse15 Pr¢¢eeds frorn Sa￿ of investm6nls A2 Sub tolel rotsir¢¢eipts 7,433 7.433 600 A3 Payrnprrts Expenses forkndraiBing activrties Gross trading paympnls Investment manaoem8ni costs Pay￿1$ relating dirfiylo charilatrde activrfies Grants and donatK) Govemance costs. 20,950 20,958 Auditl ￿depend￿l eX￿l￿allOn Preparation of annual a¢th)unis Leg81 costs ot￿r 192 192 192 A3 Sub totsl 21,150 21.150 83$ A4 Paymonts rèlating to assetjnd Inve$tm6nt movernpnts Purchases of fixed assets Purcha$e of lov8¥br￿1¥ A4 Sub total Tot4lpayments 21.150 21,150 835 13,7171 A5 Transts￿ to Ilfrornl lund8 SunJlus/(defieitJ forye8r 13,717 235 APPENOIX2 HOWL SCIO Section B Statement of balancès SC048640 Unr45tykie4 P0rirt4n¢fftt T•tsl fund¥ rur t4n*4T•Wt tor*v¢s1 B1 Casb Cash ana oaiaK*s aisw 21,6C 21.lQS 21•1 SuWu¥ IldeficrtlSh￿￿nr1¢01[11 •¥J mait$ 113,yin 12ts51 i•hand b•rth b4kn¢•* at*r￿ Df y• T.819 21.6C L*#wr B3 Oth•T•s¥•ts Tot41 LI*1￿11 tDr*¥•#E Totsl B5 Conynwt Iljbllliles Tq Sgn•d byDn•ortt¥otrwtM s￿￿*bJ￿7 PrlitN•ffl• Dats of4pprty ON Bei APPENDN 2 HOWL SCIO SC048640 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds h*)rkshg&tsJ Cash to fvnd Ihe charilabk activthes YypÈ ol activity c>r project support& NuMberofgr*nts rnart• C2 Grants Totsl C3a Trustet remunerallon If no remLmeration was paid during the period to any ch8ritytru31ee or persw connected to trustee cr055 this box lo1￿￿wISe eomplele Section 3bl Auihorilij under whicli paid ¢3b Trustst r8muneratlon . detall$ C4a Trustee expenses Ifno expenses ￿re patil 10 any chanty trustee dvriry the period I￿n cross this box lolherwise eompleie seclion 4bl Numbor¢r trustw C4b Tru$tse expenses- details Transac￿ort rnouDtI£ Nature of relationshi Nature of Iransacbon CS Tran$a¢tion8 wlth trustees and conn8Ct8d persons C8 Othor Informatlon HOWL ReLwpts and Payrnenlacrjyjnts 2022 v31 Note5 D￿emb￿r 2007 APFENDJX2 HOWL SCIO SC048640 Additional analy5is111 atysl$ of r￿[pts anu payrn￿ts 1 Lk)natlons Unr•itrfthd funds Exp￿￿￿1• R•￿￿￿t•dfund1 4n&ywrn•nt nod Tat4lla*p•rlod lor¢4rt91¢ lyr￿￿¥1[ WoodandTrwt ?hland C (Yhws SOD 600 Totli 500 2 Grants Tot41currErt hmA R•Slrl¢tedfundS TDL)Ik*p¢rf¢d Total 3 Gros8 recelptsfromothercharltabl• ¥llvllle$ Unr￿￿¢¢ rund¥ ExpEndibK7 ndoY4Th•nt •ndJvmMrt fund¥ lund Tclil R*•i￿G1¢dI￿d Tfjt4l**perlDd ton••MIt£ Relundg HvJNand Cour 93 6,640 6,840 Total 6,933 6,933 4 Payments r¢l•W dlr•¢Wyto¢haritable aGUvStles XPEnthb lJn•aMt£ Ill vehkI*￿dOtr￿T Pro￿￿knn Iniernet Prol¢¢idpllY•r 334 1,752 334 l.T$2 51J 120 15M72 20,90B 20.Y58 APPENfxx2 SC048640 Additional analysis121 $ Brnakdown olunreslrtetsd furA• Tothl T(tsl fU￿dI￿a*tp¥ RI￿1p￿ Ollnai*)n$ Rent5fronlafid& b￿l￿n￿& ra¥sie£eiwsfrom(ther 6.8J3 6.53J 7032 $ubWI Pro¢¢Fd5(r(w sale offixed8558t& Sub to ToiilYec•lpr& Pa •nt$ Eyp¢n$¢$ I￿r￿ndra￿l￿g •Eli￿li•S Invé*nW¢￿n4￿￿entcwts payr￿nL*l¥i3t1￿9 di[￿llyt0￿kntD￿•￿CIlvjk￿* d)Aeiv)n5 2a956 P•AitliDdgp0ndwloxami￿I 192 Ltygl ro¥l¥ SublOt*i PUrCh￿$￿￿XedaY8g FurthB3eolin¥eglm8rts Sub torai Totalp•NxnwJts 21.150 21,150 7.433 7.433 Transf¢rstollfrthnl lun SuNplusl(11gff¢ft)hry Natur• and oseof funds )WL ￿P1S4ndPa>7￿￿1&¢r1rt1o21 APPB4DIX2 HOWL SCIO SC048640 Additional analy5is131 6 8r•4kdown of mstrfcledfvnds R•¢$ipt1 Don*ion$ Légac Granls Roce￿LSf￿