IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.11.23 31.10.24 31.10.24 FY A J B Clark P A Gray D E James B Lynch T Mathieson P E Snow D S Wilson FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3326782023-10-31SC3326782024-10-31SC3326782023-11-012024-10-31SC3326782022-10-31SC3326782022-11-012023-10-31SC3326782023-10-31SC332678ns0:CharitableCompanyLimitedByGuarantee2023-11-012024-10-31SC332678ns15:PoundSterling2023-11-012024-10-31SC332678ns0:Trustee12023-11-012024-10-31SC332678ns0:Trustee22023-11-012024-10-31SC332678ns0:Trustee32023-11-012024-10-31SC332678ns0:Trustee42023-11-012024-10-31SC332678ns0:Trustee52023-11-012024-10-31SC332678ns0:Trustee62023-11-012024-10-31SC332678ns0:Trustee72023-11-012024-10-31SC332678ns11:FRS1022023-11-012024-10-31SC332678ns11:IndependentExaminationCharity2023-11-012024-10-31SC332678ns11:SmallCompaniesRegimeForAccounts2023-11-012024-10-31SC332678ns11:FullAccounts2023-11-012024-10-31SC332678ns11:CharitiesSORP2023-11-012024-10-31SC332678ns16:EnglandWales2023-11-012024-10-31SC332678ns11:RegisteredOffice2023-11-012024-10-31SC332678ns11:CompanySecretary12023-11-012024-10-31SC332678ns0:TotalUnrestrictedFunds2023-11-012024-10-31SC332678ns0:TotalRestrictedIncomeFunds2023-11-012024-10-31SC332678ns0:Activity82023-11-012024-10-31SC332678ns0:TotalUnrestrictedFundsns0:Activity82023-11-012024-10-31SC332678ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-11-012024-10-31SC332678ns0:Activity82022-11-012023-10-31SC332678ns0:TotalUnrestrictedFunds2023-10-31SC332678ns0:TotalRestrictedIncomeFunds2023-10-31SC332678ns0:TotalUnrestrictedFunds2024-10-31SC332678ns0:TotalRestrictedIncomeFunds2024-10-31SC332678ns10:WithinOneYear2024-10-31SC332678ns10:WithinOneYear2023-10-31SC332678ns10:ShortLeaseholdAssetsns10:LandBuildings2023-11-012024-10-31SC332678ns10:PlantMachinery2023-11-012024-10-31SC33267822023-11-012024-10-31SC332678ns10:OwnedAssets2023-11-012024-10-31SC332678ns10:OwnedAssets2022-11-012023-10-31SC332678ns0:TotalUnrestrictedFunds2022-11-012023-10-31SC332678ns0:TotalRestrictedIncomeFunds2022-11-012023-10-31SC332678ns0:TotalUnrestrictedFundsns0:Activity82022-11-012023-10-31SC332678ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-11-012023-10-31SC332678ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-10-31SC332678ns10:ShortLeaseholdAssetsns10:LandBuildings2023-10-31SC332678ns10:PlantMachinery2023-10-31SC332678ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-11-012024-10-31SC332678ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-10-31SC332678ns10:ShortLeaseholdAssetsns10:LandBuildings2024-10-31SC332678ns10:PlantMachinery2024-10-31SC332678ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-10-31SC332678ns10:ShortLeaseholdAssetsns10:LandBuildings2023-10-31SC332678ns10:PlantMachinery2023-10-31
REGISTERED COMPANY NUMBER: SC332678 (Scotland)
REGISTERED CHARITY NUMBER: SC042025














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st October 2024

for

Evanton Wood Community Company
(A Company Limited by Guarantee)

Evanton Wood Community Company

Contents of the Financial Statements
for the year ended 31st October 2024










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 15

Evanton Wood Community Company (Registered number: SC332678)

Report of the Trustees
for the year ended 31st October 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st October 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities
Objectives and aims
The Company’s charitable purposes are in the Advancement of Education, Citizenship or Community Development, the Arts, Heritage, Culture or Science, Environmental Protection or Improvement and are set out in detail in the Memorandum of Association.

The following is a summary of the main activities in relation to these objects:
- Providing an environment for people of all ages and abilities to enjoy and learn from;
- Running and facilitating educational and recreational events relating to the woodland environment;
- Managing the wood and improving its biodiversity;
- Involving the community in the above activities
- Fund-raising for the continuation of community programmes and improvements.

Achievement and performance
Charitable activities
The following is a summary of the main achievements of the company during the financial period:

- 12th full year of community involvement since the purchase of the wood
- Education programme involving 2 secondary schools, 1 special school and occasional visits by various primary
schools, ongoing visits by Kiltearn Primary School.
- Focus on self-led educational and other activities
- Continuing high number of visitors to the wood
- Extensive use of play area by groups and families
- Events programme, including 4th concert series
- Weekly programme for people living with dementia
- Regular volunteer sessions for woodland management, paths etc
- Further chainsaw training for volunteers
- Kept main toilet open 24/7; other toilet available on request
- Maintained good financial health, attracting additional significant sources of project funding for
projects
- Operated effectively as a Board


Evanton Wood Community Company (Registered number: SC332678)

Report of the Trustees
for the year ended 31st October 2024


Financial review
Reserves policy
The board recognises that grant monies will be used in their entirety in the furtherance of the charitable objects and that any surpluses generated will be retained against operational requirements only. Actual reserves at 31 October 2024 were £352,560 (2023 - £354,176)

Donated facilities and services:
- Volunteers involved in assisting the education programme, regular practical work days and events
- Almost daily input into in project management, financial management, event management
fund-raising, reporting, media contacts, web and social media management

Directors’ Responsibilities
Company law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts the directors are required to:

- select suitable accounting policies and then apply them consistently
- make judgements and estimates that are reasonable and prudent
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the
company will continue in business

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement as to disclosure of information to Independent Examiners
In so far as the directors are aware:

- there is no relevant audit information of which the charitable company's examiners are unaware; and
- the directors have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the examiners are aware of that information.


Small Companies Regime
Advantage has been taken in the preparation of this report and financial statements of exemptions under the small companies regime provided under the Companies Act 2006

Structure, governance and management
Governing document
Evanton Wood Community Company is a private company limited by guarantee. In the event of the company being wound up, each member is required to contribute an amount not exceeding £1. The Company is registered as a charity with the Office of the Scottish Charity Registrar.

The company was incorporated, in Scotland, on 19 October 2007 and is governed by its articles and memorandum of association.


Evanton Wood Community Company (Registered number: SC332678)

Report of the Trustees
for the year ended 31st October 2024


Structure, governance and management
Name and Alternative Name
The name of the Company is the Evanton Wood Community Company alternatively known as EWCC.

Director Recruitment and Appointment
There are up to 6 directors elected at the AGM for 3-year terms, who are eligible to stand for re-election for a further 3 years before standing down for at least 1 year as an elected director. 2 directors must retire by rotation each year, who will be the longest serving unless others resign. Up to three co-opted directors may be appointed by the Board.

Reference and administrative details
Registered Company number
SC332678 (Scotland)

Registered Charity number
SC042025

Registered office
C/o Adrian Clark, Caberfeidh
7 Camden Street
Evanton
Dingwall
Ross-shire
IV16 9XU

Trustees
A J B Clark
P A Gray
D E James
B Lynch
T Mathieson
P E Snow (retired 18.12.2023)
D S Wilson
N A Macbeth (appointed 26.05.25)

Company Secretary
A J B Clark

Independent Examiner
Stuart McMartin, FCA
Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT

Approved by order of the board of trustees on 21st July 2025 and signed on its behalf by:




A J B Clark - Trustee

Independent Examiner's Report to the Trustees of
Evanton Wood Community Company



I report on the accounts for the year ended 31st October 2024 set out on pages five to fifteen.

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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention :

(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 to comply with Regulation 8 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.








Stuart McMartin, FCA
The Institute of Chartered Accountants in England and Wales

Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT

21st July 2025

Evanton Wood Community Company

Statement of Financial Activities
for the year ended 31st October 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
Income and endowments from
Donations and legacies 2 740 125 865 2,062

Charitable activities 4
Charitable activities 4,225 5,500 9,725 4,785

Investment income 3 374 - 374 265
Total 5,339 5,625 10,964 7,112

Expenditure on
Charitable activities 5
Charitable activities 6,744 5,835 12,579 14,848

NET INCOME/(EXPENDITURE) (1,405 ) (210 ) (1,615 ) (7,736 )
Transfers between funds 13 6,604 (6,604 ) - -
Net movement in funds 5,199 (6,814 ) (1,615 ) (7,736 )

Reconciliation of funds
Total funds brought forward 41,882 312,294 354,176 361,912

Total funds carried forward 47,081 305,480 352,561 354,176

Evanton Wood Community Company (Registered number: SC332678)

Balance Sheet
31st October 2024

2024 2023
Notes £    £   
Fixed assets
Tangible assets 9 335,863 337,927

Current assets
Debtors 10 - 378
Prepayments and accrued income 202 1,105
Cash at bank 17,856 16,291
18,058 17,774

Creditors
Amounts falling due within one year 11 (1,360 ) (1,525 )

Net current assets 16,698 16,249

Total assets less current liabilities 352,561 354,176

NET ASSETS 352,561 354,176
Funds 13
Unrestricted funds 47,081 41,882
Restricted funds 305,480 312,294
Total funds 352,561 354,176

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Evanton Wood Community Company (Registered number: SC332678)

Balance Sheet - continued
31st October 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 21st July 2025 and were signed on its behalf by:





A J B Clark - Trustee

Evanton Wood Community Company

Notes to the Financial Statements
for the year ended 31st October 2024


1. Accounting policies

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Buildings - 4% on cost
Equipment - 20% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Evanton Wood Community Company

Notes to the Financial Statements - continued
for the year ended 31st October 2024


2. Donations and legacies
2024 2023
£    £   
Gift aid - 1,218
Community donations 835 744
Members' subscription 30 100
865 2,062

3. Investment income
2024 2023
£    £   
Bank account interest 374 265

4. Income from charitable activities
2024 2023
Activity £    £   
Grants Charitable activities 5,500 2,190
Charitable fees etc Charitable activities 445 330
Other charitable income Charitable activities 3,780 2,265
9,725 4,785

Grants received, included in the above, are as follows:
2024 2023
£    £   
Kiltearn Projects (Concerts) 1,000 1,000
Pockets & Prospects - 250
An Tasgadh - 940
Age Scotland 5,500 -
6,500 2,190


Evanton Wood Community Company

Notes to the Financial Statements - continued
for the year ended 31st October 2024


5. Charitable activities costs
Direct Support
Costs costs Totals
£    £    £   
Charitable activities 11,536 1,043 12,579

6. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 2,312 2,263

7. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31st October 2024 nor for the year ended 31st October 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st October 2024 nor for the year ended 31st October 2023.


8. Comparatives for the statement of financial activities
Unrestricted Restricted Total
funds funds funds
£    £    £   
Income and endowments from
Donations and legacies 2,012 50 2,062

Charitable activities
Charitable activities 2,595 2,190 4,785

Investment income 265 - 265
Total 4,872 2,240 7,112

Expenditure on
Charitable activities
Charitable activities 8,088 6,760 14,848

NET INCOME/(EXPENDITURE) (3,216 ) (4,520 ) (7,736 )


Reconciliation of funds
Total funds brought forward 45,098 316,814 361,912

Evanton Wood Community Company

Notes to the Financial Statements - continued
for the year ended 31st October 2024


8. Comparatives for the statement of financial activities - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

Total funds carried forward 41,882 312,294 354,176

9. Tangible fixed assets
Land Buildings Equipment Totals
£    £    £    £   
Cost
At 1st November 2023 300,480 50,866 10,151 361,497
Additions - - 248 248
At 31st October 2024 300,480 50,866 10,399 361,745
Depreciation
At 1st November 2023 - 14,557 9,013 23,570
Charge for year - 1,807 505 2,312
At 31st October 2024 - 16,364 9,518 25,882
Net book value
At 31st October 2024 300,480 34,502 881 335,863
At 31st October 2023 300,480 36,309 1,138 337,927

10. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors - 378


Evanton Wood Community Company

Notes to the Financial Statements - continued
for the year ended 31st October 2024


11. Creditors: amounts falling due within one year
2024 2023
£    £   
Accrued expenses 1,360 1,525

12. Analysis of net assets between funds
2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Fixed assets 34,245 301,618 335,863 337,927
Current assets 14,196 3,862 18,058 17,774
Current liabilities (1,360 ) - (1,360 ) (1,525 )
47,081 305,480 352,561 354,176

13. Movement in funds
Net Transfers
At movement between At
1/11/23 in funds funds 31/10/24
£    £    £    £   
Unrestricted funds
Activities fund 41,882 (1,405 ) 6,604 47,081

Restricted funds
Purchase fund 300,480 - - 300,480
Dementia 11,564 40 (6,604 ) 5,000
Pockets & Prospects 250 (250 ) - -
312,294 (210 ) (6,604 ) 305,480
TOTAL FUNDS 354,176 (1,615 ) - 352,561

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Activities fund 5,339 (6,744 ) (1,405 )

Restricted funds
Dementia 5,625 (5,585 ) 40
Pockets & Prospects - (250 ) (250 )
5,625 (5,835 ) (210 )
TOTAL FUNDS 10,964 (12,579 ) (1,615 )


Evanton Wood Community Company

Notes to the Financial Statements - continued
for the year ended 31st October 2024


13. Movement in funds - continued

Comparatives for movement in funds

Net
At movement At
1/11/22 in funds 31/10/23
£    £    £   
Unrestricted funds
Activities fund 45,098 (3,216 ) 41,882

Restricted funds
Purchase fund 300,480 - 300,480
Dementia 16,334 (4,770 ) 11,564
Pockets & Prospects - 250 250
316,814 (4,520 ) 312,294
TOTAL FUNDS 361,912 (7,736 ) 354,176

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Activities fund 4,872 (8,088 ) (3,216 )

Restricted funds
Dementia 990 (5,760 ) (4,770 )
Pockets & Prospects 250 - 250
Kiltearn Community Council Concert Series 1,000 (1,000 ) -
2,240 (6,760 ) (4,520 )
TOTAL FUNDS 7,112 (14,848 ) (7,736 )

Evanton Wood Community Company

Notes to the Financial Statements - continued
for the year ended 31st October 2024


13. Movement in funds - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
At movement between At
1/11/22 in funds funds 31/10/24
£    £    £    £   
Unrestricted funds
Activities fund 45,098 (4,621 ) 6,604 47,081

Restricted funds
Purchase fund 300,480 - - 300,480
Dementia 16,334 (4,730 ) (6,604 ) 5,000
316,814 (4,730 ) (6,604 ) 305,480
TOTAL FUNDS 361,912 (9,351 ) - 352,561

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Activities fund 10,211 (14,832 ) (4,621 )

Restricted funds
Dementia 6,615 (11,345 ) (4,730 )
Pockets & Prospects 250 (250 ) -
Kiltearn Community Council Concert Series 1,000 (1,000 ) -
7,865 (12,595 ) (4,730 )
TOTAL FUNDS 18,076 (27,427 ) (9,351 )


Evanton Wood Community Company

Notes to the Financial Statements - continued
for the year ended 31st October 2024


14. Related party disclosures

There were no related party transactions for the year ended 31st October 2024.