APPENDIX 1 OSCR Period start iiale Month l Y8ar 2024 1 To Period end date MDn¢h Year io l From 101 2025 1 Scoltish Charity Regulator Office of the Scollish Charlty Regulator Reference and administration details Charity nam& other names Charlty Is known by Reglstored charlty number Charlty's principal address | Rosemarkie and Fortrose Trust ISCIO) | SC049686 | Groam House Museum | High Street l Rosemarkie | Postcodè: IV10 8UF Names of the Gharlty trustees on date of approval of Truste85' Annual Report Nafne of perJoh' (or body) èntitled to **' appolnt tru¥to0 {if any) 4 Trustto name...,, ', Offlce <5f any) not for whole year 1 1 Andy Dorin 2 | Roderlck Beasley 3 1 Stewart Lambie | Chair | Treasurer 4 1 Hannah Mather 5 1 Kevin Johnston 101 121 131- 14 I_ 15 i 161 18 1 19 1 201
APPENDIX 1 Reference and administration details Names of all other charity trustees durlng the period. if any. (for example. those who rgsigned part way through the flnancial periodl Name Dales acted If not for whol• year | Regigned April 2025 Lucy Vaughan structure, governance and management Type of govarnlng document Constitution Trustee recruitment and appolntment All of the association's Trustees are appointed or reappointed by the mgmb8rs at our Annual General Meeting which is held in March each year or al an Extraordinary General Meeting If required. Objectives and activities Charitable purposes | Our Constitution wa5 signed in 2021 and can be summarfged as follows.. 'To enable people of all backgrounds and ages to enjoy and benefit from the hgrilage and facilities of th8 Area of Benefit and Ihrough the activities i of the organisalion we seek to encourage and develop community engagement and participation.. Summary of the main actlvities in rglatlon to thes8 objects r Rosemarkie and Fortrose Trust was established by the trustees of Groam House Museum in 2019 as a charitable trust whose objectives were to identify projects of benefit lo the communities of RosemaTkie and Fortrose and to seek out funding to resource them. | We offer our help In the form of the Fortrose and Rosemarkie Community | Toilets to all of our community and visitors to our community. We are open 24 hours per day and 365 days per year so provide a valuable servrce lo those living in. working in. and visiting our community. We have accessible toilet facilities in both villages and baby changing facilities in both localions as well. There are limited alternative facilities available, so we are of particular benefit to those such as expectant mums. school children, out of hours emergency services, delivery drivers, contractors. and Highland Council operatives.
APPENDIX 1 Achievements and performance Summary of the maln achlgvgments of Our work this year remained Concentrated on keeping the toilets open. the Charlty durlng the financial period This Is an enomous task for the small board of trustees despite all being very active m&mbeTS of the board. In 202512026 we plan to seek an additional trustee lo lighten the load, having secured the necessary constitutional chang95 to enable this. A considerable challerbge remains achieving sufficient funding through donation and grants to keep the toilets in Fortrose and Rosemarkle open. At last yearfs AGM we reported that we are running a d&ficit and introduced the option to make donations using a phone message or online using a QR code through the charity DONATE. We also had a severe leak in the Rosemarkie toilets that required extenslve repairs. As a result, havlng repaired the building, we will be seeking to ins1811 better background heating to protect against frost. I We hav& continued to have very neighbourly 8UPPOrt Fortr058 from local I resldenl Wilma Downie who cafes for the landscaping. gives us a magnificent show of fiowers throughout the season, and keeps an eye on the toilets. We can t thank her enough. The Black Isle Men's shed also helped us with planters for the Rosem8rkie toi18ts. Th8se will brighten th8 l ioilet buildings and also provide a useful physical barrier protecting those I who step out of Ihe toilets into Mill Lane carpark and providing protection from moving traffic. The local nursery Jo's Plants has agreed to help us 5 With planting ready lor 2026. l Our focus on the daY-tdaY oper8tion of the toilpts, is greatly asslsted by our contractor George Mackenzie, who does a magnificent job in keeping I the loilets clean in all weathers. We are very graleful to him for the i excellent service he provides. The numbers of people using the facilities and feedback from visitors highlights how important the facilities are. Tourism is a big economic impact on the local area, so the facilities are really important in providing a I key serviGe. The facilities al80 provide benefit to those working and studying locally and also to those engaged in outdoor activities such as Gycling and walklng. As a charlty, our focus is on identifying and tsckling projects of real benefit to the local community.
APPENDIX 1 Financial review Brlef slatement of the charlty's poIIcy on resarves The trustees seek lo malntain a reserve fund equivalent to at least 6 months trading aclivily. Details of any deficit Donated facllltles and servlces Ilf any) Other optional information Again. we have been greatly appreciative of th6 generosily of our local residents and users of the facilities. who contribute lo the donation boxes. Even so, the combination of these donations, and the Council's payments under the Comfort Scheme. do not cover our operallng costs so we continue to run al a deffcil. We currently have funds in reserve lo cover the current deficit. bul these are being eroded. We planned lo approach local businesses lo seek support. particularly from those which benefit from the toilet facilities being available and encourage people lo stop Sn the vi1189e. This has been largely delayed because of other pressures on the small board. but il is planned lo initl8te this in the coming year. We have been especially grateful lo the Fortrose Charity Shop for their support throughout the year.
APPENDIX 1 Declaration The trustsos dgclare that they havo approved tho trustees, report abovo. Slgnod on behalf of th8 tharity's tfU8tegS Signaturelsl OSCR wlll•ctept dlultal ortypod slgn#tures ', Full name(sl LÉY Positlon {e.g. Chalr) 2oL
APPENryX2 nfic Ros•markle and Fortrose Trust {SCIO} Recei Is and pa ments accounts SC049686 FotlhB pgrlod Itorn koiii5h Chaiily RegJlaioT oi 2024 io 2025 Section A Statement of receipts and payments Expondabl¢ •nd¢wmthi Jnd fwd• •Trdowth•nl lundj Total lunds curreni p8rfod pork>d lonThti Al Donau 8.916 Lg9A¢IoS Gronts 8,916 4426 4,400 R8¢dpts frryn lundrailrvj Bche5 Gross Iradl recipl$ Incwnè(ratn ld ènd 119 Reni$ & buNdlry$ Gr05S CeIptS fromothw¢kntebi• actwlle$ 4,4 600 Al Sub total 13,316 13,316 15,222 N2R•c•lptsfroma69et & Invo$tm•nt8910 ProceÈd8from offixed5ts PrrKÈ•ds fr58011¥e518nts A2 SubÉoial Totalrnfpts 13,316 13,316 f5,222 AJPayts ExwsoFfoifundrpllty a¢1ryIe5 Gr055 Iiathnllpayrnents 1rbVÈ51ThlMè5gPrneTht coslB PaythnL% dIw¢Y0 charita1 IVIe8 GT8nl$ eIdNC I3.h f&868 1Q6bS Atstsltllrthperthnt8¥emlnaknn Pparaon015nnUa1attolS Lfjgal rost% OFhg1 492 A3Svb tofyi 14.1QO 14,1fj0 16,685 44 Payrnwig¥•latlng to Ènd Inv•8imnlrnovorn&ntÉ Pur¢hBsèsofflxefj assgL9 Pur¢hèspollnw9trn8rf$ A4 Svb lolal Totalpayments 14,180 IB44 11.463 A5Transl•rn toiffiTrml fvnd* Stsrplus/(deffcltJ fw>
APPENDLX2 Rosemarkle and Fortrose Trust Section B Statement of balanGes scioi SC049686 Total cvryvnt porto p¢ÉtrktBdfvnrt ed¥illeTrI ¢ndownignt lun05 Totsllsipeiiod uthds 81 Cashfunds Cath bank iartoly8gr 11,20 11,209 Sutplu$ IldBfi¢lll shOn racelptsand ts tnI Iwi 11,4631 ¢J¥h mdb•&bilancua1•DdY&•r 10,365 10,165 11,209 X%WBII D¢tslls 82 InvostmDts ¢w¥nttJaJ•Ot etBIIs B3 Other 88¥¢ts Totsl 1•Jwdu• FUrAtQ%thkhbl1i11I1 14rwThlduv LtyMr toM¥rD&£ L)etoils 85 ContlngprbtlknlIlB T•1 Prlntwfft• approvwl
APPENDIX2 Rosemarkie and Fortrose Trust (SCIO) Section C Notes to the Accounts SC049686 C1 Nature and purpos• of funds (m8y be $t8led o an8tysls of funds workshè8tsJ Type of Bclivtty or prole¢l SLlPPOrted dlv&twll IngthuUoD C2 Grants Tot C3• Trust•• remuneradon If no r8MunÈrOD w85 p*d during Iha pprK)d lo any chaAtytNsle8 or PBrson wnnected to a twstee rsS Ihls box lothpws8 comple18 se¢tvin 3b) Authorlty under which Pli id C3b Trustèè remunerallon- detalls C4a frust•0 •xpens•s Ir no expensÈ$ were paid 10 8ny charity trust durfng the p8rfod Ihen cr05s IhSs box lolhemsè complgte seclion 4bl Nurnbgrol tru•t¢gs C4b Tru8te• •xpgns•5- detalls TrnnsA¢tlon •mountl 8olanig outstandlnu41 rfod ond C5 Tronsaetlons wlth trustees and conn•c¢ed persons alisip ol ralatlon5hlp NaluTe of transactlo C6 O1h•r inforn?ation AendI 2 1 Notes D6rgmber2(Q7
IPPENX2 Rosemarkle and Fortrose Trust ISCIOI SC049686 Additional analysls111 Anaty61sol ro¢•lpt6 attd payTh•ntB Pwm•n•nt
ndDwffl•nt
GurrB Totsl lpErtaé 7.788 7,118 4.744 18 Refunds Gffj Ald 1.121 1,128 Taiai 8.816 916 6h28 20r•nts nth Milt HvJhlandcoI'. ComfortSch8rr HwkLyndctL1". Othei 4.4OD 440D 2.oD Yothl 4,40fy 4,400 3 lJto$$ rwlptsfrom Ollr(haT1lQtQs Tffj•lwrr•Tht run lund Tot41 l.B • PaymTrnts Ml•iing dlrnclty locharftablv •¢tlylt8 Toiry114*pertud E1e(Jrf¢atS[[5In5S Cleth HyglBnèeonirAcI Cle8Tdng maiÈ1P$lleS 1.638 422 390 1,636 1,322 59Q 363 t.920 4,722 677 380 1.414 1.72 701 2A14 1.728 701 5uroW clIAtIorS Miscell8neou3 EquipmEllt knpr¢vBthèrtiworks 377 377 To 13.068 Iie6B 16.6B5
APPENDIX 3 Scottish Charity Regulaiot Independent examiner's report on the accounts Report to the | Rosomarkle and Fortrose Trust (scio) trusteeslmemb•rs of ', R•glst•r•d charity I SC049686 numbèr r On tho accounts of th• charity for the pewlod l Day 01 Period start date Period end dale DBY Year 24 Fji 25 Set out on pagfrs B to 9 Iftmernbpl iolndude ihppag mbgTg ofaddlkntshE81s) R85ctIva The charity's trust88s are responsible for tho preparallon of Ihg a¢¢ounts in accordanc8 responslbllltlos of trusi••s and exambner with the terms of the Charities and Trustee Investment {Scotland) 2005 Act and the Charities Accounts {Scollandl Regulations 2006 las amended). The charity trustees consider Ihal the audit requirernenl of Regulation 10111 Idl of the Accounts Regulation8 does not apply. It is my r6sponsibility lo examine the accounts as required under saetion 44(11 Ic) of the Act and to state wh8th8r particular malteTS hav8 come to my attention. Basls of Independont My 8xamination is carried out in accordan¢e with Regulation 11 of th8 2006 Accounts ¢xamlnerfs statomont Regulations. An examination includes a r8vigw of the accounting records kept by the charity and a comparison of Ihe accounts prosenled with those records. 11 also Includes eonsidgralion of any LTrnusual items or disclosures in the accounts and seeks explanations from the trustees concerning any Such matters. The proeedur85 undertaken do not provide all Ihe ewdence that would be rgquired in an audit and. consequently, I do rK)t express an audit opinion on the view giv8n by the accounts. Independ•nt oxamln•r'$ In the coursg of my examlnation, no maller has come lo my attention. statem•nt which gives me reasonable causo to bglieve that in any malofial res¢1 ihe requirements". lo keep accounting r8cords In acuxdance with section 4411) {a) of the 2005 Act and Regulation 4 of the 2006 Accounls RulatIons, and lo prep8r8 accounts which accord wtth the accounling records and comply with Regulation 9 of Ihe 2006 Accounts Regulations have not bè8n mel, or lo which, in my opinion, attention should bs dr8wn in order lo enablè 3 proper understanding of the accounts lo be reached. Date= SIgne. Name: Rèlevant professlonal quallflcationlsl or body FCA Ilf anv1= Addmss: Frame Kennedy Ltd 4th Floor Metropolitan House 31-33 High Street Inverness art Mcmartin Ivi IHT
APPENDIX 3 Disclosure section Only complete if the examinw needs to highlight material DrOble.¢ Glve here brl•f detail8 of any IT¢ms Inai tng èxaminer wisnos io gisciose