Charity registration number: SC052639 ## **Heritage Concern Foundation Scotland SCIO** Report and Unaudited Financial Statements for the year ended 31[st] March 2025 ## **Heritage Concern Foundation Scotland SCIO** **Trustees' Annual Report** ## **For the year ended 31[st] March 2025** The trustees have pleasure in presenting their first report together with the financial statements for the year ended 31st March 2025. ## **Reference and Administrative Information** |**Charity name**|Heritage Concern Foundation Scotland SCIO| |---|---| |**Charity number**|SCO52639| |**Address**|Sandaigh| ||Mugdock Road| ||Milngavie| ||Glasgow| ||G62 8EJ| |**Trustees**|| |**Independent Examiner**|| ||Graham & Co (Accountants) Limited| ||Chartered Accountants| ||76 Dumbarton Road| ||Clydebank| ||Glasgow| ||G81 lUG| 1 ## **Heritage Concern Foundation Scotland SCIO** Heritage Concern Foundation Scotland is constituted by Deed of Trust dated 13[th ] June 2023 and is a registered Scottish Charitable Incorporated Organisation (SCIO) under charity number SC052639. It was registered by the Scottish Charity Regulator on 26[th ] June 2023. It has a single tier structure and as such the trustees are the members of the charity. ## **Objectives and Activities** ## **Charitable purposes** The objective of the Charity is to promote the conservation, protection and improvement of the physical and natural environment (including its Flora and Fauna) through the making of grants to charities registered in the United Kingdom whose purposes are in particular but not limited to, the promotion of the conservation, protection and improvement of the physical and natural environment (including its Flora and Fauna). ## **Activities** The Charity has been dormant since its registration on 26[th ] June 2023 and has not yet been involved in charitable or commercial activity. ## **Financial Review** In the year ended 31[st ] March 2025 the Charity continued to be dormant and had no assets or liabilities. ## **Reserves policy** The Trustees' intention is to maintain free reserves at a level at least equivalent to fund its future operations for six months. 2 ## **Heritage Concern Foundation Scotland SCIO** ## **Independent Examiner's Report to the Trustees of Heritage Concern Foundation Scotland** I report on the accounts of the charity for the year ended 31[s][t ] March 2025 which are set out on pages 4 to 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) 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: - (a) which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - (ii) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations; - have not been met, or - (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached_ Date Graham & Co (Accountants) Limited Chartered Accountants 76 Dumbarton Road Clydebank Glasgow G81 lUG 3 ## Heritage Concern Foundation Scotland SCIO Statement of Receipts and Payments for the year ended 31st March 2025 Unrestricted Restricted Year to Funds Funds 31/03/2025 4 ## **Heritage Concern Foundation Scotland SCIO** Receipts Donations Grants Total receipts Payments Fundraising costs Cost of charitable activities Governance costs Total payments Surplus/(Deficit) for the year A Approved by the Board on 8[th] September 2025 and signed on its behalf by: …………………………………….. Donald Cameron Graham (Trustee) 6 ## Heritage Concern Foundation Scotland SCIO ## **Notes to the accounts for the year ended 31[st ] March 2025** ## **1 Basis of accounting** These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) ## **2 Nature and purpose of funds** Unrestricted funds will be those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees will maintain a single unrestricted fund for the day-to-day running and restricted funds will be used for specific purposes. ## **3 Related party transactions** No remuneration was paid to the trustees or connected persons during the period. ## **4 Employees** The Trust has no employees 6