## **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:_
- To preserve and enhance the outstanding natural diversity of the Sound of Jura and Loch Sween area, and of Scotland's seas more widely, while promoting sustainable local economies.
- To raise awareness in our community, and beyond, of issues affecting life in the sea and its sustainable use.
- To seek closer engagement with organisations and individuals whose actions will affect our marine environment and to represent our community's opinions about those actions.
- To give voice to the opinions of coastal people in the planning processes for the marine environment, where they are rarely given due weight. We seek to do this by informing and consulting our local community, and helping to express its opinions.
- To campaign more widely for marine conservation and the sustainable use of the sea that we all share.
- To educate future generations on the need for marine conservation.
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.
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In the current-
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BEACH THING
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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:_
- Immersed themselves in island life; living independently (supported by two of their teachers) in the island's two cottages;
- Explored the habitats and species of Carna’s land and marine environments. They learnt how these ecosystems are doing, the importance and methods of monitoring decline or change by both professionals and citizen scientists, and how we can reverse their decline;
- Met a range of people from different backgrounds and sectors who are using their skills and their passion for nature, the environment, sustainability and community to make a difference and to provide local employment opportunities;
- Guided by these practitioners, they tried out different ways of working with nature, and making a difference.
## _Positive outcomes reported by pupils and teachers:_
- Inspired by possible career paths;
- Improved school attendance, following Carna Hope Week;
- Made new friends outside their normal friendship groups;
- Positive response to the trust placed in pupils to be responsible for equipment, houses and the island; and
- Pupils felt empowered to act both individually and locally.
## _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:_
- Provided public creative workshops, and paid our artists for their time.
- Produced a quarterly newsletter and regularly posted on Instagram and Facebook.
- Attended public outreach events to help people get closer to marine species and habitats through engaging activities, and by using our Hope Spot Collection of marine artworks.
## 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:_
- Responded to SEPA, Marine Scotland and other Scottish Government consultations on marine conservation issues;
- Supported coastal communities with advice on fish farm planning issues;
- Met regulators, Scottish Government agencies, MSPs and Ministers, to argue for the cumulative impact of fish farm pollution to be reduced, for better control of the impacts of sea lice on wild fish and for official recognition that climate change is making humane salmon farming impossible in Argyll, because warmer water promotes fish pathogens and harmful planktonic blooms, including micro-jellyfish swarms. Mortality rates on salmon farms are unacceptably high;
- CCN also continues to make the case for better protection of Scottish Government Priority Marine Feature species from bottom-contacting fishing methods, and it supports the Our Seas campaign for the restitution of a modern spatial coastal limit for bottom-contacting fishing;
- In 2024, the Chair of FoSoJ represented the Coastal Communities Network at a session of the Scottish Parliament’s Rural Affairs and Islands Committee, aimed at assessing the Scottish Government’s progress against the 2018 recommendations of the Rural Economy and Connectivity Committee regarding salmon farming. Progress has been slow, to say the least.
## 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 setS)
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 Conrning 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.