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2025-03-31-accounts

Annual Report of Trustees

2024-2025

Registered Charity No: SC 049740 www.friendsofthesoundofjura.org.uk

The Friends of the Sound of Jura is a community group based in mid-Argyll; an area bounded on three sides by the sea. It was incorporated as a charity (a SCIO) in 2019.

The sea and the myriad forms of life it sustains are of great importance to coastal communities. They support sustainable jobs, they add richness to everyday life and they provide “ecosystem services” on a local and wider scale, such as sequestering carbon. Marine life is also precious in its own right.

The Friends of the Sound of Jura seeks to promote the conservation of the marine environment, for the benefit of the coastal community it represents, and for others.

The group's aims are:

The Friends of the Sound of Jura exists to serve its community, by encouraging marine conservation. On behalf of the community, we will gather information on threats to our marine environment, assess them rigorously and share this information with our supporters. We invite discussion in order to fairly represent the best interests of the community.

We engage with policy-makers and decision-makers about specific issues of local concern and about national policies that have local repercussions.

Some of the Friends of the Sound of Jura’s projects are described in more detail below.

Argyll Coast and Islands Hope Spot

The Argyll Coast and Islands Hope Spot was launched in 2019. Mission Blue Hope Spots are nominated by local communities for the importance of their ecosystems and species. They include the Great Barrier Reef, the Galapagos Islands and Ascension Island.

The Argyll Hope Spot is the only Mission Blue Hope Spot in the mainland UK. It encompasses four statutory Marine Protected Areas and four Special Areas of Conservation. This designation helps us to draw attention to the natural value of the area by celebrating its great marine biodiversity, which in Scotland is second only to St Kilda.

Friends of the Sound of Jura is one of four community-based marine conservation groups in Argyll that proposed the Argyll Hope Spot. The Chair is one of two Hope Spot Champions. We focus on using the Hope Spot to excite and inform people about what lives in its remarkably rich waters.

The William Grant Foundation has kindly funded a part-time Hope Spot Project Coordinator, primarily to develop and deliver the primary school education project and the artists’ residency described below, and to help communicate the Hope Spot message. The WGF funding was matched by a generous local benefactor for 2024.

The Argyll Hope Spot coordinator, has been excellent. In August 2024, was joined by a second Hope Spot co-ordinator,

explains the Hope Spot like this:

We start with the understanding that if people cannot see something, they cannot understand it. If they cannot understand it, they will not fall in love with it or take pride in it. Without a love for nature and pride in what we have here, they will not work to protect it for future generations.

There are many different ways in which Argyll’s coasts and waters are important. Our marine habitats support critically endangered species like the Flapper Skate, they are home to unique phenomena like serpulid worm reefs and are nursery grounds for countless Atlantic species.

Our coasts are integral to our local economies, including tourism, fisheries, marine protection and research. They are vital for our own mental and physical health, as we engage with them for recreation, sport and relaxation.

Our waters are also an inspiration for culture and the arts.

Our sounds, lochs and open ocean are highways that connect us to our near neighbours and to communities around the world.

Our seas are central to our coastal communities; our shores, jetties, harbours and lochs are a common point of focus that we coalesce around.

All of this is as true today as it has been for thousands of years, and we hope for thousands of years to come.

Our projects focus on bringing people back to the sea or, failing that, bringing the sea to them. They encourage the idea that our coasts and waters belong to us all and that we all have a stake in their future. You don’t have to be a fisher, a scientist or a sailor to feel a connection to our waters and to care what happens there.

Wherever we go and whomever we speak to about Argyll’s marine environment, we find that folks are able to coalesce around a common love for our waters and an understanding of their significance environmentally, culturally and economically. We hope this is common water on which to float.

Artists and the Argyll Hope Spot Friends of the Sound of Jura believes that people should know what lives in the sea near their homes, and why that matters. It is hard for most of us to see marine wildlife. so this project trains groups of artists to draw underwater, so they can share their experience. We have helped around 35 wildlife artists to visit the Argyll Hope Spot, and to explore its coastal waters by learning to sketch underwater, while snorkelling. Online galleries of some of their work can be seen here and here. We ask the artists to share their work with their own audiences, helping us to bring the public closer to the world-class marine species and habitats of Argyll's coast, so they will understand their global importance. We ran our fifth artists, residency from th th 11 August 2024. As before, the excellent Argyll based charity Heart of Ar 11 Wildlife anisation helped the artists learn about the species they observed. The Kilchoan Melfort Trust generously provided accommodation and the help of their resident marine biologist, ho runs an oyster restoration project on the Kilchoan estate and monitors flapper skate. The Argyll based community-led organisation Adventure Oban lent us wetsuits, boots and dryrobes.

We provided the artists with.. Expert swimming tuition and safety briefings from a local outdoor swimming coach, to help them feel safe and confident in the water; Guidance and support to help thern minimise their impact while snorkelling. Tuition from experienced marine artists,. Time spent practising observing, sketching and mark-making in the water; Opportunities to learn about the habitats and species they observed from local ecologists. The chance to study marine species and habitats up-close, while snorkelling and in tanks," Time and space to collaborate and work out of the water; Lunch, snacks and social dinners,. Prepared content to help them promote the Hope Spot. The Kilchoan Melfort Trust has granted Friends of the Sound of Jura £7500 towards another snorkelling artists, residency, which will be held in late summer 2025. It is essential that we make the best use of the artists, work to communicate to a wide audience what lives in the Hope Spot, why it matters, how it is doing and how they can help. As part of this effo rganised an exhibition of the 2022 artists, Hope Spot-related work, at the Alchemy Experiment, in Glasgow. In April 2025, we also organised a retrospective exhibition of some of the artists, work at the Rockfield Centra in Oban. Their art was presented alongside information about the Hope Spot and its marine life. There are some examples below. Hope Spot artists public workshops during the exhibition. Iso led

wb•tl•yw hope f Bts •nd w•teii7 iA61oLrflcuY )￿PER6 Frirti qc hlKJ EfHo'J ?e nctnpiis Seal and seal pup-

The Great Jetty Reef Brittlo Sta rs/Crosgag Bh risg mosaic Ilij 4 IAI*T li 12= In the current- Seabed

Hope Poster Falling Figure pinhole photograph io hope..- BEACH THING P. 4. du From Argyll with Hope- Beach Thing musical score-

Some more examples of how our artists have been busy creating, collaborating and sharing what they experienced:

took part in Artmap Argyll’s Open Studios event. Hundreds of visitors saw their Hope Spotrelated work.

----- Start of picture text -----

has created From
Argyll with Hope , an
animation collage
inspired by the Hope
Spot.
----- End of picture text -----

has also created an animation, working pe with pupils from Kilninver Primary School. She is now working on a separate animated documentary, while hosted by SAMS in Oban, as a direct result of the residency.

produced a series of improvised piano tracks, song sketches and a podcast about her experiences snorkelling in the Hope Spot.

We are supporting our 2024 cohort of artists to develop their own group show which will take place in Kilmartin, Argyll, in summer 2025.

Hope Spot Schools Project There are 21 primary schools on the Argyll Hope Spot coastline, with 16 others further inland, or just outside the Hope Spot area. In 2024-25 we delivered 27 sessions in 10 schools, engaging more than 225 pupils. Iie¢¥•A•t8 We aim to help pupils explore what lives in the sea near their homes. This is done partly on the shore and partly in classrooms, using the educational materials designed and commissioned for this project, including this poster. Poster by of Friendhood A larger version, printed on fabric, can be used as a game, with the animals and plants as separate parts. The pupils discover why the Hope Spot's marine life is so important by working out who lives where, and how they and we depend on each other. Our projects help to reduce the barriers to accessing and learning about our coasts and waters. It is also important that they support those living and working alongside marine habitats in Argyll. It is surprising how many pupils in Argyll have little to no direct experience of our coasts and water, so wherever we can we support schools to take pupils out of the classroom and down to the local beach or jetty and sometimes into the water. Our schools, programme is offered for free to schools and pupils.

Our education programme is delivered in collaboration with Heart of Argyll wildlife, (aka Swim Dan the Merman), and our snorkelling artists residency alumni artists. It includes classroom-based lessons and field trips. Pupils benefit from working with a diverse range of expert practitioners including scientists, artists and outdoor educators.

The programme has five core sessions. Schools can choose to undertake all of them or a mixture. We can host multiple sessions in a day with a single school, or spread them across a term or school year. Sessions and materials are woven across different aspects of the curriculum, including biology, geography, creativity, maths, writing and citizenship.

Argyll Hope Spot Education | Sessions

Marine Ecology

Our marine ecology lesson focuses on the species and habitats of Argyll Hope Spot. Food-webs introduce the wider ecosystem and establish connections between the species. Pupils choose a Champion species to research and represent across our programme.

Seashore Safari

With buckets, nets and filtered tanks, pupils are supported to undertake some expert-level rock-pooling at their local shoreline. Our team helps them to identify what they have found, learn about their lives and safely return them to their homes.

Marine Arts

Argyll Hope Spot has a fantastic roster of artists, musicians, writers, designers and more, who have taken part in our Snorkelling Artists Residency. Our Marine Arts session brings a practicing artist to the school, to lead a workshop that combines their art practice with their love for the sea. Pupils express what they have learnt so far about our coasts and waters, using a variety of creative communication skills. Examples so far include designing and making plankton with , creating a rockpool of ceramic species with and creating marine inspired mosaics with

Dear Hope Spot

The Argyll Hope Spot is one of over 150 Hope Spots around the world. In this session pupils learn a little about some of these other Global Hope Spots. They are encouraged to find the similarities and differences between our Hope Spot and others. Pupils then write a letter to another Hope Spot. This letter is sent to the relevant Hope Spot champion; more often than not it will receive a heartfelt reply! This lesson is about understanding Argyll’s global significance, and about the power of making connections.

Sea Swim

Our sea swimming session is a celebration of everything the pupils have learnt. Swimming sessions are led by accredited open water swimming coac Pupils are guided in approaching outdoor swimming in a calm way. is also a practising PE teacher and is excellent at supporting pupils of all levels and confidences to safely enjoy the water. This lesson will equip pupils with the knowledge and skills they need to safely explore our seas into the future.

The Hope Week

Many young people in Argyll are worried about the breakdown of nature and climate, and whether they will be able to find work where they have grown up.

In June 2024, worked with the Carna Conservation Initiative to organise and run a Hope Week for young people from the Ardnamurchan High School, in collaboration with a number of other individuals and organisations, including CAOLAS and the RSPB.

This immersive residential week for ten young people (aged 15 - 18) took place on the Island of Carna, in Loch Sunart, at the northern end of the Argyll Hope Spot. They learned how to apply skills that have a positive environmental impact on land and in the sea. In doing so, they found hope, enthusiasm and curiosity through nature, and saw that there are local, nature-based jobs.

During the week-long residency, pupils:

Positive outcomes reported by pupils and teachers:

Pupils’ reflections:

Carna Hope Week has made me more sociable and given me a greater awareness of the nature around me. I appreciate the nature on our own doorstep a lot more. I might even take photography further as it interested me greatly and John was such a great advocate for it.

It has had an impact on future career paths (thinking of working for RSPB). Hope for our environment with how many people are helping and see it as a priority that our environment will thrive once again. Good for relationships too, a good mix of people got to know each other better.

I learnt that I prefer being outdoors than in and it makes me happier. Would definitely like a job outside and learnt just how many job opportunities there are for outdoors.

It helped me understand certain aspects of conservation better, though I still don’t agree with all of it.

I realise there are things we can do locally rather than globally to help the environment.

In 2024-25 we also:

Campaigning

Sea Lice regulatory framework

Sea lice breed in marine salmon farms and disperse widely, sometimes reaching concentrations that can harm wild fish. The cumulative impacts of multiple salmon farms are largely ignored in the consenting decisions made by local planning authorities. With support from the Coastal Communities Network Scotland, Friends of the Sound of Jura has put considerable effort into engaging with the Scottish Environment Protection Agency (SEPA) on its sea lice regulatory framework for wild fish interactions. In 2025, the salmon farming sector appealed against the implementation of this framework. We are campaigning for it to be implemented, to protect wild salmon and sea trout.

Loch Creran Special Area of Conservation

Loch Creran is one of the Argyll Hope Spot’s jewels. It is home to beautiful reefs, built by tube worms called serpulids. The Results section of the Scottish Government’s Marine Assessment 2020 showed that 35% of Loch Creran’s serpulid reefs have been lost in one decade. Serpulid reefs are a Scottish Government Priority Marine Feature, and as such are supposed to be protected from decline. As Loch Creran is a Special Area of Conservation, its reefs are supposed to have the highest possible level of legal protection from harm.

In 2021, the Hope Spot team, supported by the Coastal Communities Network Scotland, asked NatureScot and SEPA to assess the possible impact of fish farm pollution on Loch Creran’s reefs. NatureScot commissioned a study which was completed in 2024[1] . It concluded that the Scottish Government cannot be certain beyond reasonable scientific doubt that Loch Creran’s serpulid reefs are not being harmed by pollution from salmon aquaculture.

We are urging NatureScot and SEPA to take precautionary action to remove this risk to Loch Creran’s serpulid reefs.

1 NatureScot Research Report 1346 - Loch Creran Special Area of Conservation (SAC) review of activities and pressures

Fish farm planning applications

Friends of the Sound of Jura continues to respond to applications for planning permission for fish farms sited in inappropriate and damaging locations.

Coastal Communities Network, Scotland

Friends of the Sound of Jura is an active member of the Coastal Communities Network, Scotland.

Through CCN, FoSoJ has:

Collaboration

We work closely with SeaWilding, CROMACH and CAOLAS. We continue to seek ways to collaborate with researchers and marine survey groups, to better understand what lives in our local seas. Future opportunities include working with Seasearch and the marine team of Highlands Rewilding, particularly regarding the marine survey done by Highlands Rewilding, showing that the native oyster population of Loch Sween appears to have collapsed.

Funding

During 2024-25, Friends of the Sound of Jura received funding from the Friends of Loch Etive, the Hugh Fraser Foundation, the Craignish Trust and a private donor. The William Grant Foundation continued to fund the Hope Spot Co-ordinators and art and primary school projects. We are very grateful for these generous donations.

Signed

Chair Friends of the Sound of Jura

Date: 26th June 2025

APPENDIX 2

Enter SC No. below SC049740

Enter charity name below

Friends of the Sound of Jura

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts ments accounts ments accounts
Period start date Period end date Period end date
For the period
from
1
Day
4
Month
2024
Year
to Day
31
Month
3
Year
2025
Section A Statement of receipts and payments Section A Statement of receipts and payments
Unrestricted
funds
Restricted funds Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 220 - 220 220 167
Legacies -
Grants 26,800 26,800 26,800 26,800 26,800 52,800
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land Income from investments other than land
and buildings -
Rents from land & buildings -
Gross receipts from other charitable Gross receipts from other charitable
activities -
-
A1 Sub total A1 Sub total A1 Sub total 220 26,800 26,800 26,800 - - - - 27,020 27,020 52,967
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
Total receipts 220
~~—~~
-
26,800
-
26,800
-
26,800
-
-
~~i~~
-
-
-
-
-
-
-
-
27,020
52,967
~~——~~
A3 Payments
Expenses for fundraising activities
-
Gross trading payments
-
Investment management costs
-
Payments relating directly to charitable
activities 1,188 45,196 45,196 45,196 46,384 46,384 42,404
Grants and donations
-
Governance costs:
-
Audit / independent examination
-
Preparation of annual accounts
-
Legal costs Legal costs
-
Other Other Other
-
- -
A3 Sub total **A3 Sub total ** 1,188 45,196 45,196 45,196 - - - - 46,384 46,384 42,404
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 1,188
45,196
-
-
46,384
42,404
~~StSSSS=~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
968)
(
18,396)
(
-
-
19,365)
(
10,563
-
968)
(
18,396)
(
-
-
19,365)
(
10,563
~~=SsSS=~~

APPENDIX 2

Friends of the Sound of Jura

SC049740

Section B Statement of balances

Categories
Signed by one or two trustees on
behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments
Details Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment funds
to nearest £
Perma
endow
fund
to near
nent
ment
s
est £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 6,831
968)
(
49,628 56,460 45,896
Surplus / (deficit) shown on receipts and
payments account
18,396)
(
19,365)
(
10,563
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
5,863 31,232 - - 37,095 56,460
-
-

-

-
-

0
Fund to which Fund to which asset belong s Market valuation
to nearest £
Last year
to nearest £
Details asset belongs Tot
Cost (if av
to near
al
ailable)
est £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Details Total
Fund to which li
-
-

-
ability relate s Amount due
to nearest £
Last year
to nearest £
Details Fund to which li Tota
ability relate
l
s
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Print Name Tota l -
-
Date of
approval
17 Novermber 2025

FoSoJ Accounts 2024_25 Nov25 version Signed.xlsx / Statement of balances

1

December 2007

APPENDIX 2

Friends of the Sound of Jura

SC049740

Section C Notes to the Accounts

C3a Trustee remuneration
C4a Trustee expenses
C4b Trustee expenses - details
C6 Other information
C5 Transactions with trustees
and connected persons
C3b Trustee remuneration -
details
C1 Nature and purpose of funds
(may be stated on analysis of
funds worksheets)
C2 Grants
Type of activity or project supported Individual /
institution
Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to a trustee
cross this box (otherwise complete section 3b)
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)
X
Number of trustees £
Nature of relationship Nature of transaction Transaction
amount (£)
Balance
outstanding at
period end (£)

FoSoJ Accounts 2024_25 Nov25 version Signed.xlsx / Notes

1

December 2007

APPENDIX 2

Friends of the Sound of Jura

SC049740

Additional analysis (1)

Analysis of receipts and payments

1 Donations

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment funds
to nearest £
Permanent
endowment funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Various 220 220 167
-
-
-
Total
2 Grants
220 - - - 220 167
-
Restricted funds
to nearest £
- - -
Total last period
to nearest £
Craignish Trust (Carna Project) 2,000 2,000 -
Hugh Fraser Foundation (Carna Project) 5,000 5,000 -
Friends of Loch Etive (Hope Spot Education) 19,800 19,800 18,000
HIEF (Hope Spot Education) - 15,000
William Grant Foundation (Hope Spot Education) - - 19,800
Total - 26,800 26,800 52,800
- -

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment funds
to nearest £
Permanent
endowment funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - -

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities
Unrestricted
funds
to nearest £
1,188
1,188
-
Restricted funds
to nearest £
Expendable
endowment funds
to nearest £
Permanent
endowment funds
to nearest £
Total current
period
to nearest £
46,384
-
-
-
-
-
-
-
-
-
-
46,384
-
Total last period
to nearest £
1,188 45,196 46,384 42,404
-
-
-
-
-
-
-
-
-
-
Total 1,188 45,196 - - 46,384 42,404
- - - -

FoSoJ Accounts 2024_25 Nov25 version Signed.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC049740

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted fund
1 - enter name of
fund below
220
220
Unrestricted fund
2 - enter name of
fund below
Unrestricted fund
3 - enter name of
fund below
Unrestricted fund
4 - enter name of
fund below
Total unrestricted
funds
Total unrestricted
funds last period
Donations 220 220 167
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
220 - - - 220 167
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
220 - - - 220 167
-
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 1,188 1,188 823
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
1,188 - - - 1,188 823
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - 1,188 823
-
- - - 968)
(
656)
(
-
- - - 968)
(
656)
(
-

Nature and purpose of funds

To support the work of the Friends of the Sound of Jura

FoSoJ Accounts 2024_25 Nov25 version Signed.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC049740

Friends of the Sound of Jura

Additional analysis (3)

6 Breakdown of restricted funds

Receipts Restricted fund 1
- enter name of
fund below
Hope Spot
Education
19,800
19,800
Restricted fund 1
- enter name of
fund below
Hope Spot
Education
19,800
19,800
Restricted fund 2
- enter name of
fund below
Carna Project
Restricted fund 3
- enter name of
fund below
Restricted fund 4
- enter name of
fund below
Total restricted
funds
26,800
-
-
-
-
-
-
-
26,800
-
Total restricted
funds
26,800
-
-
-
-
-
-
-
26,800
-
Total restricted
funds last period
Donations 19,800 7,000 26,800 52,800
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
19,800 7,000 - - 26,800 52,800

Proceeds from sale of fixed assets
-
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
19,800 7,000 - - 26,800 52,800
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 37,988 7,209 45,196 41,581
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
37,988 7,209 - - 45,196 41,581
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
7,209 - - 45,196 41,581
209)
(
- - 18,396)
(
11,219
-
209)
(
- - 18,396)
(
11,219
Nature andpurpose of funds
1. Hope Spot Education: to support education work around th e Hope Spot including work with primary s
residential on Carna.
chools and artists. 2. Carna Project: One week

FoSoJ Accounts 2024_25 Nov25 version Signed.xlsxAdditional notes (3)

December 2007

APPENDIX 3 OSCR Scottlth Charity Regulator Independent examiner's report on the accounts V2 Report to the Charity narne trusteeslmembers of Friends of the Sound of Jura Registered charlty SC049740 number On the accounts of the charity for the period Period start date Month Period end date Month Da Year 2024 Da Year 01 ',to D3 025 Set out on pages rernember to Include th8 pagt umbers of a4dilk)nal s￿etS) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of trustees and examiner with the terms of the Charikn'es and Trustee Investment (Scotlandl 2005 Act and the Charities Accounts (Scotland) Regulations 2006 las amended). The charity trustees consider thal the audit requirement of Regulation 1011) (d} of the 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations An examination includes a review of the accountsng 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 Con￿rning 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 Ihe view given by the accounts. Independent examiner's In the course of my examination, io matter has come to my attention statement which gives me reasonable cause to believe that in any material ￿spect the requirements= to keep accounting records in accordance wilh section 44(1) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounb'ng records and compty with Regulation 9 of the 2006 Accounls Regulations have not been met. or lo which, in my opinion, attention should be drawn in order to enable a proper accounts to be reached, Signed: Name: Relevant professional qualificatlonls} or body iLAi (If any): Addre88: Ainsley Smith & Co 21 Aigyll Square Oban Date: Islii Izs PA34 4AT "Please delete the words in the brackets if they do not apply. Ifthe words do appty, set out those matters which have Gome lo your attention on the following page.