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 AC￿llnts 7t08 Rhu a￿1 Sha￿n Conununity TnLSt Report of the Tru5ttts for the Period Ended 31 March 2026 Rhu and Shandon Communits, Tft￿t 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 citi￿n5hiP 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 Act ?OOi 2nd the Chanties AC￿Unts (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 S￿ement 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 siaten*nt 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 alloCa￿d io xtii'ities on a basis consi&Crt w'ith ilr use of TcsOU￿CS Taxation The clwity is eiemrA from t&x on its charitsbk aaiiTitie& Fund aceounting Unrcstrictcd lutKls cun used in &cordarte with tlt clmrithbk (knjectiits * disC￿li0n of t1￿ mtsiees. Restricted futKls can onli b¢ u￿d for porticular re￿riCted p￿￿•Se$ H'iihin (X)jecis olll￿ chan"tJ, Re￿riCh0￿$ arise M,kn s￿lfied b). ￿ dornr or N'kn fillKIs ral￿d for particular re￿nCted pU￿￿SeS. Fllrt￿T explanation of n￿U[C aNI pur￿* of exh fuNI is ]￿lU&d in tl* ￿ateMe￿S. TRUSTEES. REhlUNERATIOY AND BENEFIIS The￿ We￿ no IrU￿CeS, Temu￿ra￿On or 011￿r I￿￿fIts for ￿riod ¢Nled 31 March 2026 Trustees, expenses ThC￿ ii'crc no [n￿e¢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¢ SP￿iCS. 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 Sha￿n Community. Tn Neighbourhood Eco System fund- £13.488 Spending plan for thc NCighboUth￿d 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 sp￿ndIng 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 cont￿1 - 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