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The Scottish Wild Land Group
A Scottish Charitable Incorporated Organisation (SCIQ)
A Registered Scottish Charity SC051654
Report and Accounts for the year ended 31 March 2025
website: www.swlg.org.uk
Campaigning for Scotland’s Wild Land
Scottish Wild Land Group SCIO Report and Accounts for the year ended 31 March 2025
The Scottish Wild Land Group SCIO is a membership body, which welcomes new members who support Scotland’s wild land.
Charity Trustees
General control and management of the Scottish Wild Land Group SCIO resides with the Steering Committee, the members of which are therefore the “Charity Trustees” for the purposes of The Charities and Trustee Investment (Scotland) Act 2005. They are elected annually by the members in general mecting.
During the year to 31 March 2025, the Steering Committee comprised:
Constitution
lhe Office of the Scottish Charity Regulator approved the Constitution of the Scottish Wild Land Group SCIO and admitted this body to the Scottish Charity Register on 22 March 2022, with Charity number SC051654. The Constitution may be found on the Charity’s website, or from the Treasurer on request
Recruitment of Charity Trustees
[he trustees of the Scottish Wild Land Group SCIO comprise the Steering Committee whith manages the activities of the Group. The Committee welcomes communication from members and the public. The Steering Committee is elected by members at the Annual General Meeting, to which all members are invited, and welcomes nominations to join the Committee.
The purposes and public benefit of the Scottish Wild Land Group SCIO (the Group)
The Group’s purposes are to promote the conservation of wild land in Scotland, and to promote public awareness of problems facing Scotland’s wild land, including man-made developments and reductions in biodiversity. It aims to promote and encourage the implementation of good planning policies and to co-operate with other bodies to achieve these objects.
The Group is a campaigning body, which aims to protect and preserve Scotland's wild land, It publishes Wild Land News, a magazine sent free to members and to politicians and other decision makers to highlight issues threatening Scotland’s wild land, and to generate discussion and educate the public on land conservation matters. The Group encourages sound effective planning policies
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Scottish Wild Land Group SCIO Report and Accounts for the year ended 31 March 2025
to protect and enhance wild land and supports those local communities that nurture good Jand management.
Its activities carry a clear public benefit, aiming to preserve Scotland’s wild land for future generations to enjoy and appreciate.
Main activities and achievements during the year to 31 March 2025:
As in previous years, the activities of the Group were more constrained by a shortage of volunteers than by the limitation of funds.
Wild Land News
‘Wild Land News’ is the magazine of the Group, edited by James Fenton until his resignation in December 2024. It is circulated to all members and also distributed around Scotland to vafious venues, including climbing shops and bothies. Issue No. 104 came out in Spring 2024 and focused, amongst other things, on the unnecessary proliferation of phone masts in the wilderness afeas, and the Loch na h-Earba pumped storage scheme on the Ardverikie Estate, south of Loch Laggan. Issue 105 was published in Autumn 2024 and highlighted the problems created by the need for massive amounts of electrical storage capacity which will inevitably be required if the country is ta depend upon intermittent wind energy as a principal source.
SWLG Website
The website is our main means to keep members up to date with current matters, campaigas, petitions, and when we have needed to encourage our members to take action such as writing to their MSP. It includes an archive of past issues of Wild Land News, and details of recent objections and our responses to many planning applications in wild land areas.
Membership and participation in Scottish Environment LINK
SWLG has been an active member ofthe Scottish Environment LINK network ofenvironmental and bio-diversity charities and NGOs for many years. The SWLG participated in LINK's *Fight for Scotland's Nature” campaign, and wasa leading proponent, as in previous years, in LINK’$ advocacy of bringing all bulldozed Hill Tracks into the planning system, with proper appraval required for all additions and extensions.
Financial Review and Policy on Reserves
The Scottish Wild Land Group SCIO’s income in the year to 31 March 2025 was £3,892 (previous year £4,351) and expenditures were £2,884 (previous year £3,362) resulting in a surplus of £1,008 (2024 - £989). The Group’s Income was from its members, subscriptions and donations, and the
Scottish Wild Land Group SCIO Report and Accounts for the year ended 31 March 2025
costs were primarily the printing and mailing of two editions of Wild on the Statement of Income and Expense.
Land News, all as fally set out
The Scottish Wild Land Group SCIO aims to retain reserves around the level of one year’s gross income, to ensure adequate funds to meet day to day expenses, and a sufficient level of continuity At present, funds exceed this level, which is welcome as it enables the SCIO to embark upon larger projects. All funds are available for the general purposes of the SCIO ae_
Scottish Wild Land Group SCIO Report and Accounts for the year ended 31 March 2025
Report of the Independent Examiner to the Trustees of the Scottish Wild Land Group SCIO
| report on the Accounts of the Scottish Wild Land Group SCIO for the year ended 31 March 2025 in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005, “the Act”, and the Charities Accounts (Scotland) Regulations 2006 — “the Regulations”. The ‘Trustees consider that the audit requirement of Regulation 10(1)(d) does not apply. Respective responsibilities of Trustees and Independent Examiner As the trustees of the Charity, you are responsible for the preparation of the accounts. It js my responsibility under S 44(1 )(c) of the Act to examine these accounts, and to report whether particular matters have come to my attention. Basis of Independent Examiner’s Report My examination is carried out in accordance with Regulation ||, and includes a review of the accounting records kept by the charity, and a comparison ofthe 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not expfess an audit opinion on the view given by the accounts
Independent Examiner's statement
In connection with my examination, no matter has come to my attention:-
(1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 44 of the Act and Regulation 4; and to prepare accounts which accord with the accounting records; and to comply with the accounting requirements of the Act and Regulation 9, have not been met; or,
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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The Scottish Wild Land Group
Report and Accounts for the year ended 31 March 2025
Statement of Income and Expenditure
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Year|to|Year|to|
|31|March|2025|31|March|2024|
|INCOME|£|
|Membership|subscriptions|and|donations|3,710|4,149|
|Gift|Aid|reclaimed|.|-|
|Advertising|in|Wild|Land|News|182|182|
|Sale|of cards|-|20|
|Total|Income|3,892|4.351|
|EXPENDITURE|
|Expenditure|on|charitable|activities|
|Printing|Wild|Land|News —|2|(2)|issues|1,497|1,581|
|Postage|-|WLN|and|general|686|1,120|
|Stationery|and|Website|costs|357|401|
|Publicity|leaflet|7|-|
|Donations|relating|to|charitable|activities|
|Scottish|Environment|LINK|subscription|190|220|
|Governance|and|administration|expenses|
|AGM|and|meeting|expenses|135|20|
|PayPal|and|Bank|charges|19|20|
|Total|Expenditure|2,884|3,362|
|Surplus|of Income|over|Expenditure|1,008|989|
----- End of picture text -----
Scottish Wild Land Group SCIO Report and Accounts for the year ended 31 March 2025
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STATEMENT OF BALANCES AT 31 MARCH 2025
| 31 March 2025 | 31 March 2024 | |
|---|---|---|
| £ | 3 | |
| SWLG SCIO Unrestricted Fundsat 31 March 2024 | 21,97] | 20,982 |
| Surplus for the year | 1,008 | 989 |
| SWLG SCIO Unrestricted Funds at 31 March 2025 | PR Tbs |
21,971 |
| Represented by balances at the year end: | ||
| RBS Current Account |
22,371 | 21,371 |
| PayPal account | 153 | 327 |
| Receivables | 455 | 213 |
| Less: Liabilities and Accruals | - | - |
| 22,979 | 21,971 |
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Scottish Wild Land Group SCIO Report and Accounts for the year ended 31 March 2025
Notes to the Accounts for the year ended 31 March 2025
Basis of preparation of the Accounts
The accounts comprise an Income and Expenditure Account, recording receipts and payments including receivables and accruals, and a Statement of Balances at the year end, in accordance with the requirements of The Charities Accounts (Scotland) Regulations 2006, “the Regulations”.
Transfer of assets and Undertaking
With effect from 31 May 2022, all the assets, liabilities and undertaking ofthe unincorporated association, “Old SWLG”, (Charity number SC004014) were assigned to a newly formed Scottish Charitable Incorporated Organisation with virtually identical purposes, the Scottish Wild Land Group SCIO, number SC051654. This transfer was accounted as a Merger, and the activities of the charity continued without disruption.
Accounts — Independent Examination
As the SCIO had gross income less than £100,000 pa, this statement of account has been prepared in accordance with the provisions of Regulation 9. As required by Regulation 11, the trustees have appointed an Independent Examiner to examine the accounts, and to report to them. His report is attached.
Unrestricted General Funds The SCIO’s funds are held without restriction, to be applied for the general purposes of[the] Scottish Wild Land Group SCIO.
Charity Trustees
No remuneration or other benefit was paid or provided to any of[the][trustees.] Direct out of pocket expenses, such as postage or stationery costs incurred on the Group’s activities, were reimbursed. There were no transactions between the Group and the trustees or any persons connected with them.
The Independent Examiner received no remuneration for his services to the Group. The | Group is extremely grateful to the Independent Examiner for his work and report.