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2025-02-28-accounts

Insh Community Holdings Trustees Annual Report and Financial Statement

Scottish Charity Number SC049955 Year ending 28th February 2025

Insh Community Holdings Year ending 28[th] February 2025

Trustees Annual Report

Charity’s principal address

Falachan

Insh Kingussie PH21 1NT

Trustee Name Office (if any)

Dates acted if not for whole year

Governing Document

The Association is a Scottish charitable incorporated organisation and the purposes and administration arrangements are set out in our constitution.

Recruitment policy

Trustees are usually appointed at the AGM and serve following the rules in the constitution (section 58-59).

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Insh Community Holdings Year ending 28[th] February 2025

Trustees Annual report cont.

Charitable purpose

The organisation has been formed to benefit the community of lnsh with the purpose of:

Activities

Woodland management to improve local amenity:

Management of grazing:

Achievements

During November log deliveries to households in the village. We are grateful for the donations made by those who received two trailer loads of logs this year.

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Insh Community Holdings Year ending 28[th] February 2025

In the autumn work parties removed self-seeding non-native species (Sitka spruce, Norway spruce and Lodge pole pine) and thinning of some of the young Birch and Scots pine saplings in the central clearing of the woodland.

Removal of much of the existing post and wire fencing from the top of drystone dyke along edge of woodland progressed over two small work parties. Some repair work was carried out to stone dykes, and establishment of a link path into the adjacent Birch woodland from the central clearing of the woodland explored.

The pond in the grazings established in 2022-2023 to improve species diversity and in particular encourage the Northern Damselfly to breed, required some attention to ensure it was retaining water throughout the year. A small work party was completed in spring 2025 to repair the banks of the pond.

At the 2024 AGM held on 25 April 2024 the membership was updated on the ICH Community Right to Buy (CRtB) process. ICH presented the next steps in the process assisted by ma . Documents were circulated identifying the three plots of land we are applying to place a CRtB on. Each plot has several suggestions about how we could use these plots to enhance our community. There was some discussion about land use and it was agreed that our applications should include the potential for the creation of affordable housing. Funding was received from Highlands and Islands Enterprise (approximately £1200 in 2024-2025, £3600 in total), with a further £900 paid from ICH funds, to pay PF for consultancy support with our CRtB applications.

ICH has also continued to explore the possibility of purchasing the church in Insh, however no progress has been made to establish a potential future use or the feasibility of ICH taking over responsibility for its upkeep.

The Cairngorms Trust funded fence and hedging that now run down the edge of the grazings was established and includes a range of native trees and hedgerow species. Approximately £919 of funding remains with ICH to replace failed planting and strengthen existing planting as the hedgerow establishes.

A wayleave agreement has been signed between ICH and Scottish Hydro Electric Power Distribution Plc. in relation to the existing 33kV underground cables, 11kV and low voltage poles which cross ICH land. An annual payment of approximately £190 will be made to ICH going forward, and back dated to the date ICH took ownership of the land (25 June 2021).

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Insh Community Holdings Year ending 28[th] February 2025

ICH successfully registered for the Local Community Fund in October 2024, with a project to improve the drainage and surfacing of short sections of the popular Speyside Way and Badenoch Way long distance footpath where they pass through ICH land, and bring the standard of the path up to a comparable standard to other sections. The Co-op Community Fund funding period will run until 18 October 2025 and ICH will receive a minimum of £1500. ICH is liaising with the Cairngorms National Park Authority to agree the final specification and works required and to raise additional funds to supplement monies provided by the Local Community Fund in order to deliver the project in late 2025.

A community tree pack from the Woodland Trust comprising 210 saplings (Medium Wildlife and Medium Wild Harvest) was secured in early February 2025 and will be supplied in Autumn 2025. ICH plans to plant the trees in the central clearing of the woodland, the grazings and the wayleave corridor adjacent to the Speyside Way and Badenoch Way, with a community work party day planned for winter 2025.

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OSCR Rogistorod scio SC049955 Insh Community Holdings Year ending 28 February 2025 Financial Review Restrlcted funds The restricted opening balance was £0, in this period £919 was received from Caimgomi Trust this balance remains restricted going foNard. Reserve pollcy The trustees consider that the general unrestricted fvnd of £962 will be sufficient to allow them to continue to operate. Approv8d by the board of Truste8s on 15 October 2025 and slgned on Its behalf Trustee, Treasurer

Insh Community Holdings Year ending 28[th] February 2025

Receipts and Payments Account

Year ended 28[th] February 2025

Totals Totals
Receipts Unrestricted Restricted Unrestricted Restricted 2025 2024
Subs/Donations 715 0 715 389
Grants 0 0
Cairngorm Trust orm Trust
0
919 919 3867
Kingussie Community Development
Company 0 0 0 750
Green Health 0 0 0 1270
HIE(CRtB) 0 1200 1200 2400
Loan – Bob Murdoch 1000 1000
Refund(uncashed cheque from 24) 90 90 90
Firewood sales 0 0 0 465
Rylock fencing 192 192 192
Total Receipts 997 3119 4116 9141
Totals Totals
Payments Unrestricted Restricted Unrestricted Restricted 2025 2024
Fundraising
Payments relating direct to
charitable activities 0 0
0
0 0
Maintenance and repair 57 0 57 3286
Tree andplants 0 0 2237
Equipment 0 0 1676
Insurance 286 286 653
Other 10 10 16
Governance 80 80
1500
1580 3080
Loan repayment – Bob Murdoch 1000 1000
Total Expenditure 433 433
2500
2500
2933
10948
Net surplus/deficit 564 619 619
1183
-1807
Transfer between funds -300 300
Net surplus/deficit at close 264 919

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Insh Community Holdings Year ending 28[th] February 2025

Statement of Balances

Year ended 28[th] February 2025

Statement of Balances Unrestricted Restricted Totals
2025
Totals
2024
Cash at bank at start of
year(year 1)
698 0 698 2505
surplus/deficit for theyear 264 919 1183 -1807
Total Receipts 962 962
919
919
1881
698

Liabilities

Independent Examination

100.00

Will be due for payment in November 2025

Notes to the accounts

There are no other Assets or Investments and there are no staff members.

Approved by the board of Trustees on 15[th] October 2025 and signed on its behalf

Trustee, Treasurer

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Insh Community Holdings Year ending 28[th] February 2025

Independent Examiner’s Report

I report on the accounts of the charity for the year ended 28[th] February 2025 set out on pages 5,6 & 7

Respective responsibilities of trustee and examiner

The Charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees considered that the audit requirement of Regulation 10(1) (a) to (c) of the Accounting Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent examiner’s statement

My Examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An Examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters, the procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

ACIE Licentiate (receipt and Payment) member

Voluntary Action in Badenoch and Strathspey

The Town House

The Square

Grantown-on-Spey PH26 3HF

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