2025-03-31-accounts

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Office of the Scottish Charity Regulator

APPENDIX 1

Trustees’ Annual Report for the period Period start date Period end date | Day Month Year Day Month Year From To 05 ~~a~~ 01 2024 31 03 2025 ~~Sf |~~

Reference and administration details ||

Charity name Highland VIP Walking Group Other names charity is known by Registered charity number SC 053039

Charity’s principal address 25a Stratherrick Gardens Inverness

Postcode IV2 4LX

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Chairperson
	Treasurer




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APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name Dates acted if not for vthole year 5.1.2024-24.6.2024 5.1.2024-28.4.2025 Structure, governance and management Type of goveming document SCIO {Scoth"sh ChatrtatAe Inc(xpOtatl cglSaIlonI We cover the Highland area. Main Invemess treV ¥% do have peq)le aCCeng group from further afield in Ihe Highlands. Alness, InVer9)rdc and Arderseir. We have a wrrtlen conslrtuts.on in pkgce which is accesible lo everyone. We also have an easy re1 ve[ and can have Ihis adapted rf other formats are rUle e.g Braille. Large ptint etc. The particulars of the conslrtulw)n, which goveming document contairts Ihe purwses and regulates the administration of the charty. We operate a minimum of three arKJ maximum of seven trustees. When forming the charity the original trustees voted in add'on81 tmslees Trustee recruitment and appointment Objectives and activities Charitable purposes rflrfp IDrlhe tsYJlKxn1hpfaulrf1aches a[pwrrri Intr had extre to marry peop. trAJtm p¥b"¢ar10 tmse svjhl k)ss. Inylnnem aTrJ bliTrJness. yt tygrpto becm rTrer5 n tsrcomrmty. We lo ad FL skilbwM51 a SafPenYenl alkYm Mbe[st0ty rarbY1lst0KjEn tsrexperim5 lrfe. [knekWg an athiewrrfj a r qua1ffical1c Also amiw lch be ublised m hjme Ife skills. ncrea5w ence ensutw pC31 merrtal lIbng. We to ht0XIetheTMde[1{XtNrtv( S t*5t t a [son tdI incbAve resrecthl way. Summary of the main activities in relation to these objects

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period a(IMties that may t have been pwlblethEtolhpir Ittyaitment n a safp secureydy. c7er yMtThnitu. archery. the Iw frcffl ve$S to Lc(halsh aTrJ w•J overthe Skye bw. We atwhaitr grrWwantst0ath )J dolhis. Th gr¢w¥e al in¥cl¥ed r d shaNh)wnvK. Thi5 clincbjshm teamryk. W8 haveed In pathrthpwbth PaTthethp$fcf Wdlbw"ro. this has ¥bloO t0 styJCeIreed ¥ule tramj c Walk traIlIng. TP¥s alkn% usto en5urewrwalks atp pr(WKIEd in a 5afE and inchjsive ne[. Jayr Pree has also pro¥ided a ¥ery ¥alUab dass on tra1Ce and linked us in nabuewalks We Pthershlp HhkYe H?d% has alNyAd usb)actess a r¥¥JÈd pWca activities frEe CIChe•J ¢tIt0 gruw. Thi5 benefftto¢yJrrrembers tthy5Kal We recei%vJfrVeguKJetraig ¢m Shjhted from fyjkje thws. kiThlty 5essmsfrYuswhKh enab 40 to belrained sill gl[J. TPE5e EtE 50nEofour¥o un s. frEnts atKI Tamity. &3lffrom Ihe Chall How which puye reolaty. our hxal hardresser aThJ nail tecMicI centy fve Feop with viyjal iyitmErts (AJrknA Tvsco tharry)1( wpx) c(Xtht0 sUrt n3 trainYvJds ton tyjr chany)IM atTesco ec10 Jrwt¢rthffj by We have had the neyy, also rinated fci8orneaw¥d5. We IBabJed fAIB( Chri5bnasday. Wth Ihe ¥o1Wbte(thPYear. We ¥veexlreffltyKKtyto asked by d¢xrgrow wibws , like lo the tharty iM) Of1[5 YohJnteetswo lo complde u1r been a lasbc •JditKffi to ourgKw. The ask Wd5 thatlhey wxyt a chanty IL¥ three ¥th5. T ree MOD s came wert Ilw txh aChved lhergO award. l am (1VJhIltO 5ayth3111w tIm12t0 u5. Thp gits have a d teycrt wth SLVt(rftsrrfJ the group 11 has a ddvjhl to watch them gro cence. 1j tdaknShV5 ab to bt5ee may newj In a very SUPPOTtsve and WWSLYniywaythut rj Financial review Brief statement of the charity's policy on reserves We will continue to review our reserves and ensure that all funds are utilised in the best interest of the charity. We will ensure that we follow our policy in place for this. Details of any deficit NIA Donated facilities and services (if any) W8re ItJa Mac Red C"r&) en usto keepll cw r¥Thiwakns sa We have at prewl 22 volrtws ha¥e tren ab lo Wi11 LÈlivery ofourgrow advrtes. Tware all 3tNJ p¥KI2 cotrnnited swxttojg[p. We have litsM o y)sfOr$crtrJ11. ¥ery dcmatsd hisbTh to Lwgari58 rMlr3v arra]eMtswh* ave atthechieftain ha$wj. sp. uye c11ack at m¢h0. She has l8oensured thatal cwrwjests

APPENDIX 1 other optional information Very sadly we have lost five members slnce November 2023. The first bein brigade. to have as a much loved member of the group. He loved to share stories about his time Vth the fire as a very kind and gentle man wth a fantastic sense of humour. He is sorely missed by the group. We are fortunate ho continues to come and support our group. We then lost our dear friend a$ one of our volunteers. He was very well known and respected for hls kindness and diplomacy. had this amaang knack of getting people to believe in anything he said even rf far fetched. He brought many laugh and interesting story to the grou as one of the eople who was commited to making our open water journey achievable. Sadly he did not make this, ame along to meet and support the group to our trip to Loch Insh where we achieved this goal. Our loss continued with the passing of njoyed attending the events, meeting and chatting to others. had a keen passlon for cars and bullt his very own Rod which has won many awards. It is truly a work of art. In times of deterioratin health ontinued to be positive and insperational to all. We are fortunate that we continue to have the support fro who loves coming to help at our walks and events and WhO is one of our very valued Board members. sadl assed at the start of this year. Anna loved coming to the group and travelled all the way from Ullapool with support from each month. Although Anna had moved to be closure lo her family and could no longer attend the walks she kept in regular contact with group members to let us know she was doin well. We are ve fortunate to have one of our volunteers who was introduced to us through is also still in contact. Very sadly on the 2nd of March 2025 we lost the lrfe and sole of the group. as a dedicated and loyal friend to us all. She had a listening ear and the patience of a saint. She was up for everything. and keen to promote the group. We had several members join after she had met them in the local park and suggested they come along. She loved a party and was quite often seen with either a roseso or gin In hand and always a smlle on her face. Her beloved gulde dog Vespa was always close by. continue to support our group. As our group is quite a small and close group. the loss of these members has had a huge impact on us all. Due to the factwe have fiymed great friendships we have been able to support each other through the traumatic losses of our friends. Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) OSCR will accept digital or typed slgnatures Full name(s) Position (e.g. Chair) Chair Date 28.09.2025

Enter SC No. below

Enter charity name below

Receipts and payments accounts

							Period start date	Period start date	Period start date	Period start date				Period end date	Period end date	Period end date	Period end date
		For the period from			Day	Day		Month	Month	Year	to	Day		Month			Year
Section A Statement of receipts and payments
		Unrestricted funds			Restricted funds				Expendable endowment funds			Permanent endowment funds			Total funds current period			Total funds last period	Total funds last
		to nearest £	to nearest £		to nearest £	to nearest £			to nearest £			to nearest £			to nearest £		to nearest £	to nearest £	to nearest £
A1 Receipts
Donations																	-
Legacies																	-
Grants																	-
Receipts from fundraisingactivities																	-
Gross tradingreceipts																	-
Income from investments other than
land and buildings																	-
Rents from land & buildings																	-
Gross receipts from other charitable
activities																	-
															-	-	-
*A1 Sub total*	*A1 Sub total*			-	-	-	-	-		-		-	-	-			-	-	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments *A2 Sub total* - - - *Total receipts* - - - ~~—~~												- -	- -	- -			- - - -	- -	- -
A3 Payments
Expenses for fundraising activities																	-
Gross trading payments																	-
Investment management costs																	-
Payments relating directly to charitable	Payments relating directly to charitable
activities																	-
Grants and donations
																	-
Governance costs:
																	-
Audit / independent examination																	-
Preparation of annual accounts																	-
Legal costs																	-
Other	Other	Other
																	-
															-	-	-
*A3 Sub total*				-	-	-	-	-		-		-	-	-			-	-	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments *A4 Sub total* - - - *Total payments* - - - ~~——————~~												- -	- -	- -			- - - -	- -	- -
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	- - - - - - - - - - - - - ~~=——————~~

SC 053039

APPENDIX 2

Section B Statement of balances

Details	Unrestricted funds to nearest £	Restricted funds to nearest £ 0 6079	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year	0 3019				-	0
Surplus / (deficit) shown on receipts and payments account					-	9098
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 3019	- 6079	-	-	-	- 9098
	-	-	- Fund to which	- asset belongs	- Market valuation to nearest £	-
						Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Total Print Name		-	-
						Date of approval
						6.10.2025
						6.10.2025

Please note - OSCR will accept digital or typed signatures

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

SC 053039

Section C Notes to the Accounts

C1 Nature and purpose of National Lottery Grant of £6900 to be spent within 2 years or receipt. Breakdown: funds (may be stated on Posters £100Tickets £100 analysis of funds worksheets) Office equipment £100 Saftey equipment £500 Venue hire £300 Training £300 Activities £1500 Transport £2000 Meal subsidy £1000 Entertainment £1000 Asda foundation £450 towards our away day for the group members, family and friends £200 Cash4clubs earmarked for the away day to LochInsh September 2025

Type of activity or project supported	Type of activity or project supported	Number of grants made £	Number of grants made £





		Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)			x
Authority under which paid			£
N/A			x





If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box	x
	Nature of transaction	Number of trustees	£




			x
Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)




			x

C6 Other information

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

sc 053039 Additional analysis {1 } Anal5 of receipts and pasrynents 1 Donation5 Tirfal cwrent to nE3tE5t£ Invemess Crasy Goff FurtsfrDm wze¥em pl10 a thanty 433 1238 2 Grants Tial cwrent Trf41 to Th&75¢¢ 26 04.24 Nat Lottwy 6900 450 450 201K> Ca5h4dubs 9350 9350 8 Gross r•c•ipts Irom oth•r clwrtabl• actMts T1 cwrent Trtal la5tWKxI tornar¢5t£ trfth¥E5tt to Trpar¢5tE ste cdlectw day5 T26 Raffle sa al sch1 dress day 1027 167 167 3284 3284 4 Pal•nts r•lats"ng dir•¢tlyto charrtabl• activrti•s Seul ItU51 Loth Insh Xmas pa Plwirrfj day Ke of Loch*sh Rad ItrteT¥ 42 1753 265 42 1753 1593 1328 571 571 Qu 370 370 2028 2670 4698

APPENDIX 2

SC 053039

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	1238				- 1238
Legacies	265				- 265
Grants					-
Receipts from fundraisingactivities	1919				- 1919
Gross tradingreceipts	7				- 7
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities	1364				- 1364
*Sub total* Receipts from asset & investment sales	- 4793	-	-	-	- 4793	- 0
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	- 0	-	-	-	-	-
	- 4793	-	-	-	- 4793	-
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	1587				- 1587
Grants and donations	30				- 30
Governance costs:	157				- 157
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	- 1774	-	-	-	- 1774	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	- 0	- 0	- 0	- 0	- 0	- 0
					-
	- 1774	-	-	-	- 1774	-
					-
	-	-	-	-	-	-

					-

	- 3019	-	-	-	- 3019	-
					-
Nature and purpose of funds
£157 relating to governance costs was relating signage and gereral expenses.			to general expenses, contribution to

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

SC 053039

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants	9350				- 9350	0
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	- 9350	-	-	-	- 9350	- 0
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	- 0	-	-	-	-	-
	- 9350	-	-	-	- 9350	- 0
					-
Expenses for fundraising activities		15			-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities		3111			-
Grants and donations					-
Governance costs:		145			-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	- 3271	-	-	- 3271	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	- 0	- 0	- 0	- 0	- 0	- 0
					-
	- 0	- 3271	- 0	- 00	- 3271	- 0
					-
	-	-	-	-	-	-

					-

	-	- 6079	-	-	- 6079	-
					-
Nature and purpose of funds
In the governance box we added £145 for general expenses covered by our grants. Contribution to signage, purchase of collecting boxes

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX 3 Independent examiner’s report on the accounts

Report to the trustees/members of	Charity name Highland VIP WalkingGroup
Registered charity	SC
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to 05 01 2024 31 03 2025
Set out on pages	(remember to include the page numbers of additional sheets)

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 (as amended). 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 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 viewgiven bythe accounts.
Independent examiner’s	In the course of my examination, no matter has come to my attention [other than that
statement	disclosed on the attached page*]
	1. 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, and
	• to prepare accounts which accord with the accounting records and comply with
	Regulation 9 of the 2006 Accounts Regulations
	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.
Signed:**
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

**OSCR will accept digital or typed signatures.

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose

APPENDIX 1

Reference and administration details ~~||~~

Receipts and payments accounts

Section B Statement of balances

Section C Notes to the Accounts

C6 Other information

Additional analysis (2)

Additional analysis (3)

APPENDIX 3

Independent examiner’s report on the accounts

Reference and administration details ||