IIEGISTERED CHARrrY NUMBER: SC054091 Rcport of thc Tnjstccs and Unaudited Financial Statemcnts for the Year Endcd 31 March 2026 Rhu and Shaudon Community Trust
Contents of th¢ Financial Statcments for the Year Ended 31 March 2026 Pagc R¢port Of the Trustees Indcpendcnt Euminefs Report Statement of rcceipts and paNThents Statemcnt of Balancxs Notes 10 thc ACllnts 7t08
Rhu a1 Shan Conununity TnLSt Report of the Tru5ttts for the Period Ended 31 March 2026 Rhu and Shandon Communits, Tftt li.as constitutaj by a Decd of TTuSt and registercd as an Scomsh Charitablc Incorporatcd Organisation (SCIO) iiith OSCR on 26 March 2025. OBJEcfivES AND ACTIVITIES Thc Trust h&s bcen fornied for the public bencfit of th¢ Communih, of Rhu and Shandon as defined b!. the Rhu 2nd Shandon Community Council area ('nhe Communit) ). ii'ith the Purposes of a) The advallcemcnt of citin5hiP or communit5, development, b) Thc advanc¢mcnt of environmental protc¢tion and improvemeni c) The provision of rccre*ional faciliti¢s. or the organisation of recr¢ational activiti¢S. with th¢ objcct of improving the CL)nditions of life for the PCT50ns for whom th¢ facilitics or artiTritics arc primarill. intendc The charitv is wntrollcd bN' its governing documcnL a deed of trust and constitutes an uninwtporatcd charity. Administration The management of the Trust is the rcsponsibility" of thc Trustees litho are listed tKI0. Thc number of Charits; Trustees shall be not less than three and thc total number shall not Ix more than 10. At the first GM the Ordinarv Members shall ¢lect up to 7 Electcd Chariti, Trustccs. At the scrA)nd and each subsequcnt AG one-third of the Elccted Chariti, Trustees (or the nearcst number upii'ards) shall rctirc from office. A tIring El¢ct¢d Charits, Trustcc shall be cligible for rE<lection aftcr onc tcmi. Thc trustccs set th¢ strateg% and policy of the Organisation. geneTallv control and SurVIse the activiti¢s of the Organisation and: in particular. ar¢ rcsponsiblc for monitoring Its financial position and. M,hcrc there arc no emplo):ecs appointed, are rcsponsiblc also for the daN40aN, managcmcnt of the Organ1&10n. REFERENCE AND ADMINISTRATIVE DETAIIS R¢gisted Charity Principal address: number SC054091 Hillcroft Station Road Rhu b)" Hcl¢nsbur8h G84 8LW Argi'll Trustees: Current: Fiona Baker Rnhcrt fhiart David Lan8 CA Jan¢ Weir Chris Gardncr FCPA V¢mnica Keith Resigned During Year Tina Imunro From 26 Mar 2025 to 23 Mar 2026 Chair Vice Chair Treasurer Ind¢p¢nd¢nt Examiner Fiona Baker- Trustee Page 3
Rhu And Sban(k)n CommillliD' Tn Indepthdent Examiner's Report to the Trustees of Rhu and Shandon Community Trust I report on thc accounts ft)r thc l'ear ended 31 March 2026 sct out on pages three to eight Respective responsibilities of trustees and exam iner Thc charity, S trustees are responsible for the preparation of the accounts in accordanc¢ "1th thc t¢nns of the Charities and Trustee Ini'estsncnt (Scotland) Act 2(X)5 and the Charitics Acwunts (kntland) Rcgul*ions 2006 (as amcnded). The chariTh' trustees considcr the audit rcquirement of Regulation l O( l ) (d) of the 2006 Accounts Rcgulations does not applN'. It is my Tesponsibilits. to eurnine the accounts as quired undcr s¢ctson 44(1) (c) of the act and to stalb" V•h¢th¢r particular matters have Cxjme to mv attcniion. Basis of the independent examiner's report Mi. examination is carricd out in accordance iiqth Rcgulation I l of thc 2006 Accounts Rcgulations. An cxamination includes a rcvieii" of the accounting rccords kept b!, the chariti. and a companson of the accounts prented ii'ith those reLy)rds. It also includes consid¢ration of anv unusual it¢ms or disclosures in thc aca)unts. and seeks explanations from the uus(C¢S CL)ncerning anN such mattcrs. The procedures und¢rtak¢n do not provide all th¢ evidence that ii'ould be rcquired in an audQ and cA)nsequentl)' I do not exprcss an audit opinion on the viciv givcn bv thc aOunts. Independent examiner's statemtht In the cours¢ of MN, e.lMination, no matter h&8 come to mit attenlion ,hich 8ivcs me reasonable to believe that in an! matcrial respcct thc requiremcnts: to keep accounting records in acrx)rdance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 AceA)unts Regulation& and to prepare accounts ii.hich accord ii'ith the accounting ¢1rdS and complv with R¢gulation 9 of th¢ 2006 A¢Unts Regulations have not been m¢( or 2. to which: in mv opinion, attention should be dra in order to enable a proper understandin8 of the arxounts to be reached. James Bart)our-Smith CA 5 Qucen Elizabeth CrL'scent Beaconsfield Bucks HP9 IBX Jam¢s Barbour-smith Date: Page 4
Rhu a1 Communill. TnASt Section A - Statem¢nt of ceipts and pa%Trents for the Period 26 March 202£ to 31 March 2026 Unrcstricted Restricted Restrictcd funds R¢stricted funds Totsl Funds funds to fw]ds Ardenconnel Neighbothood Curr¢nt Dearest £ IA)vers S1,5t¢m to Period to L2nc to ncarcst £ nearest £ neare £ to nearest £ 3.376 12,100 559 39.956 1,477 5,876 44,032 27,065 6.610 804 Donations Grants Gift Aid Reccipts from fundrnising activities Interest Total Receipts 700 13,488 175 804 91 91 78,602 875 16,839 47,41KI 13,488 Payments Purch of Wood Footpath Maintenance Insurancc Website Costs go and Workshop LL"gal F¢es ML¢tin Costs Purchas¢ of Tools Bank Fees 18.000 18,000 17,702 282 17,702 282 121 380 7,284 490 380 7.284 490 1,478 39 1.478 39 18) Othcr Ex nscs 10 175 Total Pa ents 10 17,702 28,249 45,961 Surplus l (Deficit) for the Period (863) 19,151 13,488 32,641 OU2ndIng liabililles * 3 IA March 2026. FuTrls of £750 agTL%d 8th April 2026 10 be tmid b). Rhu aThl ShaNlon Communits. Courril toHards 'r of Lffi'e Lane Tel71d outsth as ai period C1. Pagc £
Rlw aNI ShaTh Community" Tn Section B - Statement of balAnces as at B I Cash Funds 31 March 2026 Unrcstricted nds to near¢st £ Rcsttiacd funds Lovers Lan to nearest £ Restricted funds Ardcnconnel Restricicd funds Neighbouthood Eco Sistem to n¢arest £ Total Funds Currcnl Period to nearest £ to nearest £ Cash and Bank Balances at 26 March 2025 Surplus l (deficit) shoiim on rcceipts and pal'mcnts account 32,641 865 (863) 19.151 13.488 Cash and bank balances At 31 March 2026 (863) 19.151 13,488 32.641 B3 Othcr AssLts Delails Fund to ivhich Asset Belon Ardenconnel Cost to nearest £ Current Value to nearcst £ Last Y¢ar to ncaffst £ Ardenconnel Wood 18,000 18,000 nla Tools Ardenconnel 1.478 985 Pagc 6
Rhu and Shandon Community Trust Section C - Notes to Accounts ACCOUNTING POLICIES Basis Of preparing the financial statements The fina staicmerts ol cnI. hai'e bcen preIed in accordanc¢ Mith the tcnns of thc Charities and Trustcc Invcstment (Scotland> Act ?OOi 2nd the Chanties ACUnts (Scoiland) Rc8ulatsons 2006 (as amendcd). RL8ulation 14(4) and paragraph (4). states that a charit), ii'ith a gr055 inLU)m¢ of Icss than £IOO,000 in a financial 3.car ma!. prepare a Sement of xcount for that financial vear consisting of- (a)a rcceipts and pa!Thent account. Ib) a statement of balances as * the last da!, of thc financial N'ear: (c)notes to the accounts: and (d)an annua] report containins the inforniation listed in Scli¢dulc 2. Income All iiKomc is ffcowsed in siatennt of ReceiMS aThl Pavmerfs 0¢ charity l)as rcttiird tl funds. Expenditure Liabilitics a recogni as eNFndi1u as soon as cosls canrnt be direcll). attribwed to particular lth.ngs l't IKen alloCad io xtii'ities on a basis consi&Crt w'ith ilr use of TcsOUCS Taxation The clwity is eiemrA from t&x on its charitsbk aaiiTitie& Fund aceounting Unrcstrictcd lutKls cun used in &cordarte with tlt clmrithbk (knjectiits * disCli0n of t1 mtsiees. Restricted futKls can onli b¢ ud for porticular reriCted p•Se$ H'iihin (X)jecis olll chan"tJ, ReriCh0$ arise M,kn slfied b). dornr or N'kn fillKIs rald for particular renCted pUSeS. FllrtT explanation of nU[C aNI pur of exh fuNI is ]lU&d in tl ateMeS. TRUSTEES. REhlUNERATIOY AND BENEFIIS The We no IrUCeS, TemuraOn or 011r IfIts for riod ¢Nled 31 March 2026 Trustees, expenses ThC ii'crc no [ne¢s. for year eth 31 March 2026. RELATED PARTY DISCU)SURES The 'eTE TK) L4ied transactions for riod eNled I l March 2026 RESTRICTED FUNDS Ardenconnel Woods- SURPLUS OF £19,151 There is a plan to spcnd balance of funds on restoring Ard¢nconnel Woods for the benefit of the communi(%'. F¥llins hazcrdous trccs and c]1n8 inv&sivc non nativ¢ SPiCS. A r¢SCTVC of £6.000 Mill be maintained to cover unforcscen e.xwises. See note 5 of arLounts. Lovers Lane- DEFICIT OF £(865) An agr¢cm¥nt li. r¥achcd at thc Rhu and Shandon Community Council Mccting of 8th April 2026 to contributL Funds of £750 tO.ardS the deficit. The remainift8 dcficit of £1 li Ilill be covered bv unr¢strictd funds. Prior to the CommunitN' Council mcetin8 the plan had bL%n to coi'cr thc full deficit via unrcstricted funds. Page 7
Rhu and Shan Community. Tn Neighbourhood Eco System fund- £13.488 Spending plan for thc NCighboUthd Eco Sl'stcm fillld h&8 bc¢n agrccd i%ith th¢ grant proN'ider, The Ncighbourhood Ecos%'stem Fund seeks to inspire. encouragc, and enabl¢ communities to explorc and dci'clop ambitious ccosN'stcm rcstoration projects locall. It also seeks to raise aii'areness about the importanLX of local ecosN'sicm restoration and addrcss barriers faced b!, communitN'.led cfforts. This Fund is supported b%, the Carnian Famili, Foundall"on. thc SfAlttish Gov¢rnment's N*U Restoration Fund, which is managed b), NatureScoL and othcrs. Inspiring Scotland is athninistcring this funding. Planned spndIng to ncar¢st £ Communli. Entcrprise d¢v¢lopment proposal for 3 year busincss plan Woodland Surve)'s - trees. bird, archaeology. bats. animal, botanv, insectlreptilc 6,888 3.400 1.400 CommunitN' cn cment: Publicits, l ii'cbsitc I social media Trnining - Ns cont1 - Cutting, removal, Pal16 pcsticidc training J,800 TotAI 13,488 S. CHARITY POLICY ON RESERVES The charitv will targct to maintain an excess balanLY on reserve of circa £6,000 to cover unforcsc¢n expenscs particularlN' in latIon to Ardcnconnel W(Kxts. Examplc of unforeseen spending ii'ould bc clcaring dangerous and damaged trees &$ a r¢suIt of stonns / dis¢ase. Drainage issues on paths due to fl(x)ding. Page 8