REGISTERED COMPANY NUMBER: SC332678 (Scotland)

REGISTERED CHARITY NUMBER: SC042025

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st October 2025

for

Evanton Wood Community Company

(A Company Limited by Guarantee)

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

16

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 2025. 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.

Achievements and performance

Charitable activities

The following is a summary of the main achievements of the company during the financial period:

- 13th 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

- Continuing high number of visitors to the wood

- Extensive use of play area by groups and families

- Regular use by NHS and other specialist support organisations

- Events programme, including 5th concert series

- Weekly programme for people living with dementia

- Regular volunteer sessions for woodland management, maintenance of paths, play area etc

- Kept main toilet open 24/7; second toilet available on request

- Maintained good financial health, attracting additional significant sources of project funding for projects

- Operated effectively as a Board

Financial review

Reserves policy

The board recognizes 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 2025 were £352,154 (2024 - £352,561)

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 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.

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 (resigned 10.09.25)

D E James

B Lynch

T Mathieson

D S Wilson

N A Macbeth (appointed 30.4.25)

Company Secretary

A J B Clark

Independent Examiner

Stuart McMartin, FCA

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

Approved by order of the board of trustees on 11th June 2026 and signed on its behalf by:

A J B Clark - Trustee

I report on the accounts for the year ended 31st October 2025 set out on pages six to sixteen.

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

Inverness-shire

IV1 1HT

11th June 2026

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

Income and endowments from

Donations and legacies

2

663

-

663

865

Charitable activities

4

Charitable activities

3,664

6,000

9,664

9,725

Investment income

3

318

-

318

374

Total

4,645

6,000

10,645

10,964

Expenditure on

Charitable activities

5

Charitable activities

7,445

3,607

11,052

12,579

NET INCOME/(EXPENDITURE)

(2,800

)

2,393

(407

)

(1,615

)

Reconciliation of funds

Total funds brought forward

47,081

305,480

352,561

354,176

Total funds carried forward

44,281

307,873

352,154

352,561

2025

2024

Notes

£

£

Fixed assets

Tangible assets

9

333,551

335,863

Current assets

Prepayments and accrued income

269

202

Cash at bank

19,533

17,856

19,802

18,058

Creditors

Amounts falling due within one year

10

(1,199

)

(1,360

)

Net current assets

18,603

16,698

Total assets less current liabilities

352,154

352,561

NET ASSETS

352,154

352,561

Funds

12

Unrestricted funds

44,281

47,081

Restricted funds

307,873

305,480

Total funds

352,154

352,561

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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.

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 11th June 2026 and were signed on its behalf by:

A J B Clark - Trustee

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.

2.	Donations and legacies

2025

2024

£

£

Community donations

603

835

Members' subscription

60

30

663

865

3.	Investment income

2025

2024

£

£

Bank account interest

318

374

4.	Income from charitable activities

2025

2024

Charitable

Total

activities

activities

£

£

Grants

6,195

5,500

Charitable fees etc

985

445

Other charitable income

2,484

3,780

9,664

9,725

Grants received, included in the above, are as follows:

2025

2024

£

£

Community Learning / CWA

195

-

Kiltearn Projects (Concerts)

1,000

1,000

Age Scotland

5,000

5,500

6,195

6,500

5.	Charitable activities costs

Direct

Support

Costs

costs

Totals

£

£

£

Charitable activities

10,273

779

11,052

6.	Net income/(expenditure)

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

2025

2024

£

£

Depreciation - owned assets

2,312

2,312

7.	Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31st October 2025 nor for the year ended 31st October 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st October 2025 nor for the year ended 31st October 2024.

8.	Comparatives for the statement of financial activities

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

Income and endowments from

Donations and legacies

740

125

865

Charitable activities

Charitable activities

4,225

5,500

9,725

Investment income

374

-

374

Total

5,339

5,625

10,964

Expenditure on

Charitable activities

Charitable activities

6,744

5,835

12,579

NET INCOME/(EXPENDITURE)

(1,405

)

(210

)

(1,615

)

Transfers between funds

6,604

(6,604

)

-

Net movement in funds

5,199

(6,814

)

(1,615

)

Reconciliation of funds

Total funds brought forward

41,882

312,294

354,176

Total funds carried forward

47,081

305,480

352,561

9.	Tangible fixed assets

Land

Buildings

Equipment

Totals

£

£

£

£

Cost

At 1st November 2024

300,480

50,866

10,399

361,745

Disposals

-

-

(1,240

)

(1,240

)

At 31st October 2025

300,480

50,866

9,159

360,505

Depreciation

At 1st November 2024

-

16,364

9,518

25,882

Charge for year

-

2,035

277

2,312

Eliminated on disposal

-

-

(1,240

)

(1,240

)

At 31st October 2025

-

18,399

8,555

26,954

Net book value

At 31st October 2025

300,480

32,467

604

333,551

At 31st October 2024

300,480

34,502

881

335,863

10.	Creditors: amounts falling due within one year

2025

2024

£

£

Accrued expenses

1,199

1,360

11.	Analysis of net assets between funds

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Fixed assets

31,933

301,618

333,551

335,863

Current assets

13,547

6,255

19,802

18,058

Current liabilities

(1,199

)

-

(1,199

)

(1,360

)

44,281

307,873

352,154

352,561

12.	Movement in funds

Net

At

movement

At

1/11/24

in funds

31/10/25

£

£

£

Unrestricted funds

Activities fund

47,081

(2,800

)

44,281

Restricted funds

Purchase fund

300,480

-

300,480

Dementia

5,000

1,393

6,393

Kiltearn Community Council Concert Series

-

1,000

1,000

305,480

2,393

307,873

TOTAL FUNDS

352,561

(407

)

352,154

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Activities fund

4,645

(7,445

)

(2,800

)

Restricted funds

Dementia

5,000

(3,607

)

1,393

Kiltearn Community Council Concert Series

1,000

-

1,000

6,000

(3,607

)

2,393

TOTAL FUNDS

10,645

(11,052

)

(407

)

Comparatives for 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

Comparative 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

)

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

Net

Transfers

At

movement

between

At

1/11/23

in funds

funds

31/10/25

£

£

£

£

Unrestricted funds

Activities fund

41,882

(4,205

)

6,604

44,281

Restricted funds

Purchase fund

300,480

-

-

300,480

Dementia

11,564

1,433

(6,604

)

6,393

Pockets & Prospects

250

(250

)

-

-

Kiltearn Community Council Concert Series

-

1,000

-

1,000

312,294

2,183

(6,604

)

307,873

TOTAL FUNDS

354,176

(2,022

)

-

352,154