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Borders Forest Trust

Scottish charity SC024358 · record on the Scottish Charity Register (OSCR) · accounts PDF

Latest income
£998k
Latest spending
£815k
Accounts read
FY2025

Financial health, per FY2025 accounts

The accounts state that the charity reported a surplus of £158,173 for the year ended 30 June 2025, with total reserves standing at £6,380,388. The trustees note that free reserves exceed their stated policy target of maintaining 6 to 12 months of unrestricted expenditure. However, the audit opinion is qualified due to an inability to verify the fair value of investment property.

What the accounts disclose

Related-party transaction: 3 Trustees are Directors of KEH Brownlie Limited, a wholly owned subsidiary. The subsidiary donated £56,883 to the Trust.
“3 Trustees (2024: 1) are also Directors of KEH Brownlie Limited, a wholly owned subsidiary of The Borders Forest Trust. During the year KEH Brownlie made a donation of £56,883 (2024: £13,782) to The Borders Forest Trust.” — page 39
Per FY2025 accounts as filed with OSCR.
Register data and accounts from the Scottish Charity Regulator (OSCR), used under the Open Government Licence. Automated analysis; the filed accounts are authoritative.