Culduthelwoods Group Scottish Charity No-SC049665 Annual Report and Financial Statements (draft) Forthe year ended 31 March 2025 Trustees, Annual Report For the year ended 31 March 2025 The Trustees have pleasure in presenting their report, together with the financial statements for the year ended 31 March 2025. Reference and Administrative Information Charity name Culduthelwoods Group Charity no SC049665 Structure, Governance and Management Constitution The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on Iloctober 2019.The organisation was originally formed as an unincorporated association but changed its legal status in 2019 to a SCIO. It has a single tier structure and, as such, the Trustees are members of the charity. The purposes are of the organisation are: To advance the environmentalprotection and improvement of Culduthel Woods, following the principles ofsustainable development, by the conservation, management and enhancement of the natural habitats and the plantand animal species therein To promote education within the community8bout the history, management and habitats of Culduthel Woods and to enable use of the Woods byschools and other organisations foreducational purposes To advance citizenship and community development by encouraging voluntaryactivityand recreation in, and promoting civic responsibility for, the Culduthel Woods. The constitution is available on the Group's website at https_://www:culduthelwoods.org/community-woods-group. Appointment ofTrustees Membership of the organisation is open to any individual who supports the aims and activities of the organisation. The Board, which normally meets on the first Tuesday of every second month, is made up of the Charity Trustees. Trustees are either elected at the AnnuaL General Meeting by the membership or co-opted during the period by the Trustees. There must be a minimum offive and a maximum of 11Trustees on the Board. Objectives and Activities The purposes are of the organisation, as set out in the constitution, are: To advance the environmental protection and improvement of Culduthel Woods. following the principles of sustainable development, by the conservation, management and enhancement of the natural habitats and the plant and animal species therein To promote education within the communityabout the history, management and habitats of Culduthel Woods and to enable use of the Woods byschools and other organisations for educational purposes To advance citizenship and community development by encouraging voluntary activity and recreation in, and promoting civic responsibilityfor, the Culduthel Woods. The Charitable Purposes, as set out in the Status Award Letter from OSCR are: B-the advancement ofeducation F-the advancement of citizenship or community development M-the advancement of environmentalprotection or improvement Activities In an effort to improve the paths in the woods and to promote active travel, new proposaLs were developed following an online survey in the summer of 2024. A planning application was then submitted in October, which was ultimately granted approval in May 2025. The Group also had an involvement in the hosting. in October 2024. ofthe successful Communitywoodlands Association annual conference in Inverness, a rewarding experience. Financial review During the period, the group's main source of funding was a grant from Paths For All, in connection with the paths project referred to above. This supported the work of Raeburn Farquhar Bowen, our specialist Landscape architects, who commissioned all the surveys and did the planning drawings. The Trustees are very grateful to both parties. Other expenditure comprised mainly of some further new signage, and a modest amount of general running costs. Plans for future period Following the successful completion of the Legal process which enabled the Group to take ownership of the woods, the previously defined Management Plan will continue to guide the work for the next 10 years. The main project for the coming year is to implement the project for the paths in the wood, referred to above. Through the construction of new and improved paths, important connections will be made to the wider active travel networks, heLping people to walk, cycle and enjoy the local area. In summary, we plan to build a new path around the pond; to improve the surface of the paths near the main gates; and to improve entrances to the woods near the school and close to Culduthel House and the path between these two points. Independent Examiner's Reportto the Trustees of Culduthel Woods Group I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 7 to 9. 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) (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 2006 Accounts ReguLations. 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 myexamination, 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. 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. 3 bseptember 2025 Statement of Receipts and Payments for the period ended 31 March 2025 Uniestricted Funds Restri£ted Fund5 Total 2024 Rteeip15 iin2tJons 2.230 27,4751 27,478 120 Chdritahle activities- Sale of fireM.￿xI Charitable acti* IIICS - Mernbcrship tCC5 120 201 'I'oial ILLeipis 27.478 I'ttvments Cosi of chariiablL aciii'iiies 3,757 20,978 30,735 9.338 I'otal paN'mcnts 3.757 26,978 30,735 9,338 (Deficiil I Surplus for Ihc period 9071 4.0211 Statement of Balances- As at 31 March 2025 I"nrtstritted b.unds Ktslrielcd 2024 Opening ai bank and in hand SuTplus I Il)cficÈil fvr ￿rIOd 11.452 11.4r)71 329CI io 14,742 1907} 18,762 14.0201 C.10sing cash at bank" and in hand 10.045 3,79 14,742 Bank and Cash Balances- As at 31 March 2025 I1￿k l)cpu.%il Acioynt 10.04) 3,791 14.742 Assets & Liabilitie5 In addition to the above cash & bank balances, the group ha5 equipment to the value of £6.131 Donations I'nre51rict¢d "unds Re$lricttd Tr"und5 2024 AHAN ()uidvur IIIA I)arcni C.uuneil Training ()[ Invcrness RTrJaJ Aiodeml pupils CWA IlasiinL) i)f CoTrlLrLnce 130 A)0 130 600 1,500 At 31 March 2025 2.230 2.230 Grants Lnrtstrictcd 'unds Rt5frirled Fund5 -1 otal 2024 Paihs l-.OT All - p￿h$ Pioji Invcrness Roial Ac