Connecting Spean Roy Area SCIO (SC050885), Annual Report and Accounts to 31[st] May 2025
1. Chair’s Report
The Trustees continue to work towards our shared goal of more active travel tracks in the Spean Bridge-Roy Bridge area. Despite slow progress we are determined that our communities will have safe access to travel safely between our villages.
==> picture [120 x 178] intentionally omitted <==
We are grateful for the support that we receive from members and the public around Lochaber and beyond who repeatedly tell us to keep going.
The last Newsletter was sent out in early June this year and gave a detailed picture of what was happening up until that time. (To read it again click on this link).
Since then we have received a further email from Transport Scotland which states that the proposed Spean to Roy active travel track cost is of a ‘scale beyond that which our programme or the Active Travel Infrastructure Fund (ATIF) Tier 1 will be able to support’. This means that the Trustees future direction will need to be through approaching HITRANS and Highland Council for support through ATIF Tier 2.
The Trustees will continue to pursue the various stakeholders knowing that you and our representatives still want us to press for these tracks to enable safe access between our villages.
I will be stepping down as Chair at the AGM, and we are looking for someone to take on the chair role. If you feel that you would like to become a Trustee and/or Chair please join us in our efforts, you could make all the difference!
And to the present Trustees, please accept my thanks for continuing to chase our dreams.
, Chair, Connecting Spean Roy Area SCIO, October 2025
Connecting Spean Roy Area SCIO 2025 Annual Report and Accounts [SC050885]
Page 1
2. Treasurer’s Report
2.1. Overview
I’m pleased to include the annual treasurer’s report for the period from 1[st] June 2024 to 31[st] May 2025. There were no transactions in the period.
The Group’s account balance of £501 at 31[st] May 2025 is largely comprised of a grant received from SSE’s Stronelairg Windfarm Microgrant to cover the general expenses of the Group. It was envisaged that a proportion of this would be used initially to cover land registry enquiry costs as the Group sought to identify all the landowners on the route options. Owing to subsequent good support from within the Group and other local community members, the Group have not had to resort to these costly searches yet.
Group trustees have incurred small level of costs associated with running the group (printing, small meeting costs), but these have not been expensed through the accounts and have effectively been a small implicit donation from the Trustees to the Group over the period.
==> picture [140 x 256] intentionally omitted <==
The sections below show the Receipts and Payments and Statement of Balances of the Group. Accounting policies are included in the Appendix.
2.2. Level of Reserves and Forward Outlook
The Group currently maintains a small level of reserves to cover any adhoc expenses associated with engaging and lobbying the relevant authorities who have ultimate responsibilities for delivery of active travel. A balance of c£500 is deemed sufficient to cover such costs for the foreseeable future (and at least next 6 months). Further funds to cover any unexpected increased expenses could be sought from additional grant applications or donations from members / trustees.
In the longer term, the Group’s expectations (and strong preference) is that the construction of the relevant active travel routes would be delivered by an external party (e.g. Transport for Scotland, BEAR, other contractors). As it stands the Group does not have the financial resources or expertise immediately available to take on such a project. If it became clear that the Group may have to take on any element of construction of an active travel route, then this would require a reassessment of the financial position of the Group, in particular the level of reserves and consideration of the material risks & liabilities associated with constructing and maintaining an active travel route.
This report is signed by the Treasurer, on 4[th] October 2025, and the charity trustees 8[th] October 2025.
Connecting Spean Roy Area SCIO 2025 Annual Report and Accounts [SC050885]
Page 2
| 2.3. Receipts and Payments accounts and Statement of Balances Connecting Spean Roy Area SCIO SC050885 Receipts and Payments Account Period from 1 June 2024 to 31 May 2025 Total funds £ Receipts Grants Monies Received - Donations from Members - Total receipts - |
2.3. Receipts and Payments accounts and Statement of Balances Connecting Spean Roy Area SCIO SC050885 Receipts and Payments Account Period from 1 June 2024 to 31 May 2025 Total funds £ Receipts Grants Monies Received - Donations from Members - Total receipts - |
|---|---|
| Payments relating directly to charitable activities Printing & Stationery Governance costs Audit/independent examination Total payments |
- - - |
| Net receipts/(payments) Opening Bank Balance |
- 501.00 |
| Closing Bank Balance | 501.00 |
| Represented By Current Account |
501.00 501.00 |
| Signed on behalf of all Trustees: Print Name |
|
| Date of Approval | 08/10/2025 |
Connecting Spean Roy Area SCIO 2025 Annual Report and Accounts [SC050885]
Page 3
3. Independent Examiner’s Report to the Trustees of Spean Roy Area SCIO (SC050885)
I report on the accounts of the charity for the year ended 31[st] May 2025 which are set out on page 3 of this report.
Respective responsibilities of trustees 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 consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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:
-
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
==> picture [459 x 156] intentionally omitted <==
Date: 23rd October 2025
Connecting Spean Roy Area SCIO 2025 Annual Report and Accounts [SC050885]
Page 4
4. Appendix
This appendix contains further information about the Group. This will also help satisfy the specific requirements outlined in Schedule 2 of “The Charities Accounts (Scotland) Regulations 2006” (https://www.legislation.gov.uk/ssi/2006/218/schedule/2/made).
4.1. Purposes of the Charity
The purpose of the Group is [per constitution section 4]:
“…the advancement of community development in the Spean Roy Area, in particular the SCIO will specifically aim to:
4.1 Improve the opportunity for active travel between the villages that are currently connected by major trunk roads with limited opportunity for active travel.
4.2 Improve active travel to the local school(s) and businesses”
4.2. Registered Office of the Group
The registered Office of the Group is: Streap, Upper Inverroy, PH31 4AQ.
4.3. Accounting Policies
The Treasurer has sought to prepare these accounts with their interpretation of the requirements laid down in “The Charities Accounts (Scotland) Regulations 2006” here, as of 4[th] October 2025: https://www.legislation.gov.uk/ssi/2006/218/regulation/9/made
The Group have adopted a payments and receipts approach for the period to 31[st] May 2025. Given the limited level of financial transactions, the accounts are expected to be identical under a full accruals basis of accounting.
Given the level of income and expenditure of the Group, an external audit is not required.
4.4. Charity Trustees Over the Year
Over the year, the following individuals were Trustees of the Group:-
==> picture [213 x 130] intentionally omitted <==
All above trustees were appointed at the 2024 AGM via a proposer and seconder. The Group welcomes all interest from any party in becoming a trustee and envisages appointing new trustees at the AGM as appropriate.
Connecting Spean Roy Area SCIO 2025 Annual Report and Accounts [SC050885]
Page 5