## Scottish Rainforest Education Centre **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Income|and|Expenditure|Account|for|the|year|ended|28th|February,|2025| |Year|to|9.2.23|to| |28.2.25|28.2.24| |Income|-|Donations|-|33,206.73| |-|Reimbursement|of Expenses|11,829.83| |Bank|Interest|906.20|7.16| |Total|Income|12,736.03|33,213.89| |Expenditure| |Management|Fee|4,500.00|:| |Consultants|Fees|8.665.008|5| |Travel|expenses|3,164.75|-| |Legal|Fees|878.90|2,500.00| |Bank|Charges|360.00|240.00| |Total|Expenditure|17,568.73|2,740.00| |Excess|of|Income|over|Expenditure|(4,832.70)|30,473.89| |General|Fund|Balance|at|start|of year|30,473.89|-| |General|Fund|Balance|at|end|of year|25,641.19|30,473.89| |SSS|-—|[ ____________________]|}| |Balance|Sheet| |General|Fund|Balance|25,641.19|30,473.89| |—|——SESE>S__——==|————————eee| |Cash|at|Bank|69,811.36|86,473.89| |Debtor|-|Woodland|Trust|11,829.83|-| |Lon:|-|(56,000.00)|(56,000.00)| |25,641.19|30,473.89| |—<—<=£££££ §_§_$_$_$_|<<<|—_—_—| **----- End of picture text -----**
| ## Independent Examiner’s Report to the Trustees of Scottish Rainforest Education Centre I report on the accounts of the charity for the year ended 28" February 2025 which afe set out on page I. ## 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 (as amended). 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 ofthe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from thé 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: - e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations - e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. Date: 14" November 2025 SCOTTISH RAINFOREST ANNUAL REPORT 2024/2025 The Aim of Scottish Rainforest Education Centre (SREC) was to establish a Rainforest Centre in Western Scotland. The first agreed option was to purchase a suitable building located between Lochcarron and Shieldaig. This proved not possible. Therefore the SREC has spent the last year considering and evaluating alternative options one on the Ardnamurchan Peninsula and the other near Loch Arkaig. These options would be in a cooperation agreement with local Rainforest Not- for- profit organisation or Community which is already situated in these two areas and already considering developing a Community Rainforest Education Centre. The SREC is very conscious of building on already local Community plans. To further understand the requirements more clearly for a centre the Scottish Rainforest Education Centre has participated in the NHLottery Fund Building Capacity in Scottish Rainforests project. This project is being led by the Woodland Trust Scotland. Phase One has just been completed. With all the many current projects underway on Rainforest Education it is important | oe ## Founder and ## Trustee Scottish Rainforest Education Centre | ~ ## **Scottish Rainforest Education Centre** ## **Charity number SC052315** ## **Income and Expenditure Account for the year ended 28th February, 2025** |**Income**
- Donations
- Reimbursement of Expenses
**Bank Interest**
**Total Income**
**Expenditure**
Management Fee
Consultants Fees
Travel expenses
Legal Fees
Bank Charges
**Total Expenditure**
**Excess of Income over Expenditure**
**General Fund Balance at start of year**
**General Fund Balance at end of year**
**Balance Sheet**
**General Fund Balance**
**Cash at Bank**
**Debtor- Woodland Trust**
**Loans-**|**Year to**
**28.2.25**
-
11,829.83
906.20
12,736.03
4,500.00
8,665.08
3,164.75
878.90
360.00
17,568.73
(4,832.70)
**30,473.89**
**25,641.19**
25,641.19
69,811.36
11,829.83
(56,000.00)
25,641.19|**9.2.23 to**
**28.2.24**
-
33,206.73
7.16| |---|---|---| |||33,213.89| |||-
-
-
2,500.00
240.00| |||2,740.00| |||30,473.89
**-**| |||**30,473.89**| |||30,473.89| |||86,473.89
-
(56,000.00)| |||30,473.89| ## **Independent Examiner’s Report to the Trustees of Scottish Rainforest Education Centre** I report on the accounts of the charity for the year ended 28[th] February 2025 which are set out on page 1. ## **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 (as amended). 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. Date: 14[th] November 2025