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-t￿daY 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
lon*Thti
Al
Donau￿
8.916
Lg9A¢IoS
Gronts
8,916
4426
4,400
R8¢dpts frryn lundrailrvj Bch￿￿e5
Gross Iradl
rec*ipl$
Incwnè(ratn
l￿d ènd ￿1￿1￿9
Reni$ & buNdlry$
Gr05S ￿CeIptS fromothw¢kntebi•
actwlle$
4,4
6￿00
Al Sub total
13,316
13,316
15,222
N2R•c•lptsfroma69et &
Invo$tm•nt8910*
ProceÈd8from offixed5￿*ts
PrrKÈ•ds fr￿￿5￿8011￿¥e51￿8nts
A2 SubÉoial
Totalrn￿fpts
13,316
13,316
f5,222
AJPay￿￿ts
ExwsoFfoifundrpllty a¢1ryI￿e5
Gr055 Iiathnllpayrnents
1rbVÈ51Th￿￿lMè￿5gPrneTht coslB
PaythnL% dIw¢￿Y*0 charita￿1
IVI￿e8
GT8nl$ e￿Id￿NC
I3.￿h
f&868
1Q6bS
Atstsltllrthperthnt8¥emlnaknn
P￿para￿on015nnUa1atto￿￿lS
Lfjgal rost%
OFhg1
492
A3Svb tofyi
14.1QO
14,1fj0
16,685
44 Payrnwig¥•latlng to Ènd
Inv•8im*nlrnovorn&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
e￿d￿¥￿illeTrI
¢ndownignt
lun05
Totsll*sipeiiod
uthds
81 Cashfunds
Cath bank *iartoly8gr
11,20*
11,209
Sutplu$ IldBfi¢lll sh￿On racelptsand
ts *t￿nI
Iwi
11,4631
¢J¥h mdb•&bilancua1•Dd￿Y&•r
10,365
10,165
11,209
*X%WBII
D¢tslls
82 Invostm*Dts
¢w¥nttJa*J•Ot
etBIIs
B3 Other 88¥¢ts
Totsl
1•Jw￿￿du•
FUrAtQ%thkh￿bl￿1￿i11I1
14rwThlduv
L**tyMr
toM¥rD&*£
L)etoils
85 Contlngprbtlkn￿lIl￿B
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 $t8led o
an8tysls of funds workshè8tsJ
Type of Bclivtty or prole¢l SLlPPOrted
dlv&twll
IngthuUoD
C2 Grants
Tot
C3• Trust•• remuneradon
If no r8MunÈr￿OD w85 p*d during Iha pprK)d lo any chaAtytNsle8 or PBrson wnnected to
a twstee r￿sS Ihls box lothpws8 comple18 se¢tvin 3b)
Authorlty under which Pli id
C3b Trustèè remunerallon-
detalls
C4a frust•0 •xpens•s
Ir no expensÈ$ 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
A￿endI￿ 2 1 Notes
D6rgmber2(Q7

IPPEN￿X2
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
HvJhlandco￿I'. ComfortSch8rr
HwkLyndctL￿1". Othei
4.4OD
440D
2.oD
Yothl
4,40fy
4,400
3 lJto$$ rwlptsfrom Oll￿r(haT1l￿￿￿Qt￿￿Qs
Tffj•lwrr•Tht
run
lund
Tot41
l.B
• PaymTrnts Ml•iing dlrnclty locharftablv •¢tlylt￿8
Toiry114*pertud
E1e(Jrf¢at￿S￿[￿￿[5In5S
Cleth
HyglBnèeonirAcI
Cle8Tdng maiÈ1￿P$￿￿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
c￿lIAtIorS
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 ofaddlknt￿shE81s)
R85￿ctIva 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 R￿ulatIons, 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