ZERO CARBON DAVIOT - TRUSTEES’ ANNUAL REPORT (2024–25)
Trustees’ Annual Report
Zero Carbon Daviot (SC051060)
For the period 1 July 2024 to 30 June 2025
1. Reference and Administrative Details
Charity name: Zero Carbon Daviot Charity number: SC051060
Principal address:
Dunachton Daviot Inverurie Aberdeenshire AB51 0HZ
Trustees:
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Kenneth James Gordon
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Matthew Clubb
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Karen Scott Forbes
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Nicholas Michael Forbes
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Keith Greig Duncan
All trustees served throughout the period and were appointed by the members.
2. Structure, Governance and Management
Zero Carbon Daviot is a Scottish Charitable Incorporated Organisation (SCIO) governed by its constitution.
The charity is managed by its trustees, who are responsible for strategic direction, financial stewardship and ensuring that all activities align with its charitable purposes.
3. Objectives and Activities
The charity’s purpose is to engage the community in meaningful dialogue on climate change and support practical actions to reduce carbon emissions.
This includes:
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community engagement on energy and climate issues
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development of community-owned energy systems
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supporting low-carbon transition across buildings, energy and transport
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ZERO CARBON DAVIOT - TRUSTEES’ ANNUAL REPORT (2024–25)
4. Achievements and Performance
Community Energy Campaign (Primary Activity)
During the reporting period, the charity undertook a significant community energy campaign focused on the development of a proposed ~1MW community-owned solar farm at Daviot.
This work was supported by a CARES grant awarded in August 2024 to fund community and stakeholder consultation on the project .
Activities undertaken included:
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Community engagement and awareness raising on local energy generation
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Early-stage consultation with stakeholders including the local school and council
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Development of project concept, including integration with wider community energy systems
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Initial work towards grid connection strategy and planning pathway
This represents a material step towards establishing locally owned renewable generation, aligned with both community objectives and national policy.
Strategic Energy System Development
The charity continued to develop a whole-system approach, linking:
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renewable generation (solar PV)
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future community heat solutions
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potential local energy supply models
This aligns with the ambition set out in the CARES application to integrate generation, heating and local energy use.
Transport Initiatives (Constraint)
The charity also explored community transport decarbonisation, including electric vehicle initiatives.
However, progress in this area was not possible during the period due to prevailing constraints in the UK vehicle insurance market, which made community ownership and operation of shared vehicles commercially unviable.
The trustees consider this to be an external structural barrier rather than a failure of delivery, and continue to monitor the situation.
5. Financial Review
The charity received funding during the period, including a CARES grant of up to £5,000 to support community energy engagement and development.
Expenditure during the period reflects:
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delivery of community engagement activities
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early-stage project development work
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ZERO CARBON DAVIOT - TRUSTEES’ ANNUAL REPORT (2024–25)
The charity retains funds to support the next phase of project development.
The trustees’ approach remains:
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to ensure funds are deployed effectively and in line with project milestones
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to align expenditure with deliverable outcomes
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to maintain financial prudence while progressing projects
No trustee remuneration was paid.
6. Plans for Future Periods
The charity is now positioned to move from engagement and concept development into project delivery, with priorities including:
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progressing the solar farm project through feasibility, planning and grid connection
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continuing community engagement to build local support and participation
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exploring viable models for local energy supply and benefit sharing
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revisiting transport initiatives as market conditions allow
The trustees remain committed to delivering practical, community-led decarbonisation projects.
7. Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and regulations.
They are responsible for:
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ensuring proper accounting records are kept
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safeguarding the assets of the charity
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ensuring funds are used in accordance with its charitable purposes
8. Approval
Approved by the trustees on: 24th March 2026
Signed:
Kenneth James Gordon Trustee
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SC051060
ZERO CARBON DAVIOT STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING RECEIPTS AND PAYMENTS ACCOUNT) FOR PERIOD TO 30 JUNE 2025
| STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING RECEIPTS AND PAYMENTS ACCOUNT) FOR PERIOD TO 30 JUNE 2025 |
|||||||
|---|---|---|---|---|---|---|---|
| Total | Total | ||||||
| Restricted Unrestricted | Funds | Funds | |||||
| Funds | Funds | 2025 | 2024 | ||||
| RECEIPTS | Notes | £ | £ | £ | £ | ||
| Grants | 1 | 4,944 | 4,944 | 58,550 | |||
| Donations | - | - | - | 50 | |||
| Receipts from Fundraising Activities | - | - | - | - | |||
| Receipts from Charitable Activities | - | 320 | 320 | - | |||
| Investment Income | - | - | - | - | |||
| Total Incoming Resources | 4,944 | 320 | 5,264 | 58,600 | |||
| PAYMENTS | |||||||
| Donations | - | - | - | - | |||
| Payments relating directly to Fundraising Activities | - | - | - | - | |||
| Payments relating directly to Charitable Activities | **4 , 9 ** | 4 4 | 3 0 2 | 5 , 2 4 6 | 4 2 0 | ||
| Governance Costs | - | - | - | 2 6 4 | |||
| Total Resources Expended | 4,944 | 302 | 5,246 | 684 | |||
| Net Incoming / (Outgoing) resources for Year | - | 18 | 18 | 57,916 | |||
| Total Funds at 1 July 2024 | 61,997 | 184 | 62,182 | 4,266 | |||
| Total Funds at 30 June 2025 | 61,997 | 202 | 62,200 | 62,182 |
The statement of financial activities includes all gains and losses in the year. The above receipts and payments are split between restricted and unrestricted funds.
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ZERO CARBON DAVIOT STATEMENT OF BALANCES AS AT 30 JUNE 2025
SC051060
| Notes | Total | Total | |||
|---|---|---|---|---|---|
| Restricted Unrestricted | Restricted Unrestricted | Funds | Funds | ||
| Funds | Funds Funds |
2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Balance at Bank at 1 July 2024 | 61,997 | 184 | 62,182 | 4,266 | |
| Surplus/(deficit) for the year | - | 18 | 18 | 57,916 | |
| Balance at Bank at 30 June 2025 | 61,997 | 202 | 62,200 | 62,182 |
The financial statements were approved by the Board of Trustees on 19th March 2026 and were signed on its behalf by: Kenneth Gordon
……………………………………………………….
Trustee
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SC051060
ZERO CARBON DAVIOT NOTES TO THE ACCOUNTS FOR PERIOD TO 30 JUNE 2025
Nature & Purpose of Funds
Fundsare mainly raised throughgrants and donations in furtherance of the objects of the charity.
Trustee Remuneration & Expenses
Noremunerationorexpenses werepaid to any charity trustee or person connected to a trustee in this period.
Notes
- 1 Grant received from the Energy Saving Trust to carry out community and church consultation/engagement to measure acceptablity of proposed solar farm.
£4,994
Independent examiner’s report
Report to the Trustees of Zero Carbon Daviot Registered charity number SC051060 on the accounts of the charity for the period 1 July 2024 to 30 June 2025 set out on pages 4-6.
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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (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 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 accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 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.
Signed: Jacquie Milne Date: 24 March 2026
Name: Jacquie Milne
Designation: AVA Finance & Administration Manager
Address: Aberdeenshire Voluntary Action PO Box 18706, Peterhead AB42 9BA