Chairman s Foreword. Jon Davison

Transcription

1 Statutory Annual Report October 2016

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3 Chairman s Foreword Our year on the river started with Storm Frank and extraordinary rainfall that caused the Don to burst its banks in many places, notable in and around Inverurie. The river rose to levels unseen in the previous 20 years. Despite the catastrophic flooding, the river recovered but its banks were in need of repair throughout the system. Brave anglers battled the elements in February and March, being rewarded with a few sea-liced fish, but they now fished under a new Conservation Code that encouraged 100% Catch & Release. Marine Scotland (MS) has introduced a new river classification that hopes to ensure the sustainability of catches. The Don was classified a Category 2 river, implying that our current Conservation Code needed voluntary amendment. If we fail to demonstrate control of exploitation then MS will step in and enforce mandatory C&R, thereby making it a criminal offence to kill a fish. Recording all catches now becomes even more important, as the category assigned is based on catches. On a more welcoming note, MS has banned coastal netting for the next three years. Our Service Level Agreement (SLA) with the Dee is reaping huge benefits. River staff now have new contracts and working arrangements and in August they moved to a more functional office at Netherton. I applaud the way that the river staff have embraced the change and can only thank them for the continued commitment and dedication to our great river. The SLA was set up as the Board foresaw that the Wild Fisheries Reform was here to stay and that consolidation of rivers was inevitable. I believe this will become law sometime in 2018, so we are well placed to seamlessly convert to a Fishery Management Organisation or whatever Scottish Government want to name us! This transition meant that after 43 years of administrating our river, George Alpine handed the administration over to the Dee office in March. His dedication and commitment has been truly appreciated and I personally have been grateful for his guidance over my six years with the Board. With change afoot from Governmental initiatives, 2017 will be a pivotal year. The Board and river staff strive to find a sensible way forward but we would earnestly welcome your thoughts, so please do get in touch with your ideas, issues and concerns. We have achieved much this year and this review sets out our stall. Jon Davison

4 1. Introduction This report is required under the terms of the Aquaculture and Fisheries (Scotland) Act 2013, which requires District Salmon Fishery Boards to produce an annual report for consideration by the Qualified Proprietors of the District. The period for this report, bar the financial accounts, runs from 21 st October 2015 to 23 rd October In addition, the website holds information on the detailed activities and governance of the Don DSFB. Don District Salmon Fishery Board The Don District Fishery Salmon Board was elected at its Triennial meeting held on 24 th October 2013 and the membership on 1 st September 2016 is as follows: Members Jon Davison Robert Dey Samantha Fleming Richard Fyffe James Herbertson Simon Hicks Dan Newcombe Alec Paterson Kenneth Riddell The Honourable Mrs Frances Russell Brian Shand Jim Stevenson Hamish Trench George Alpine Chair SEPA Representative of Anglers Cairngorms National Park Authority Clerk Staff James Kerr Stephen Murphy Martin Webster Senior Fishery Officer Fishery Officer Fishery Officer

5 Annual Catches The most current complete year for fish catches on the Don is In 2015 the rod fishery caught 475 salmon and grilse (Fig. 1). This catch is the lowest recorded since 1976 and only 30% of the five-year average catch. This trend differs to that seen at the national scale, whereby rod catches were low in 2014 but showed an improvement in However, the Don catches reflect the picture seen on the Rivers Dee, Ythan and Deveron, where 2015 catches were continuing to decline after the nationally poor year of 2014, and lends support to the possibility that North East rivers are facing additional challenges to the impacts occurring in international waters. The Don catches (Fig. 1) show the recovery from in-river industrial pollution in the early 1970s, albeit with high fluctuations between years. There has been a decline since 2010, which may well reflect poor survival at sea and potentially additional regional impacts which are currently unexplained Figure 1. Salmon rod catch on the River Don sea trout were caught in the rod fishery in 2015 (Fig. 2). This is 60% of the five-year average catch of 295. Sea trout catches have been low since 2007, despite the absence of legal netting. Looking at the rod catches over the last 60 years, it appears that sea trout catches are generally low on the Don, with an exceptionally bountiful time occurring for ten years from However, it is not clear whether low catches prior to this time reflect underreporting or a low stock such as would be caused by river pollution. As such, it is not clear whether the low catches seen in the last ten years indicate a problem or return to natural stock levels.

6 Figure 2. Sea trout rod catch on the River Don Of the fish that were caught, 58 salmon and grilse were retained, along with 26 sea trout, equating to catch and release rates of 88% and 85% respectively. This C&R rate is higher than 2014 for salmon but lower for sea trout. No fish have been declared caught in the coastal netting stations since Conservation Limits In October 2015 the Scottish Government published its intention to implement The Licence to Kill salmon legislation for the 2016 season. As part of this, Conservation Limits assessments were introduced for Scottish Salmon Districts to assess stock health, based on rod catch data used to estimate salmon population sizes. These assessments placed all rivers in Scotland into one of three categories: Category 1 Category 2 Category 3 River is meeting its conservation limit for salmon for more than 80% of the time in the last five years. River is meeting its conservation limit for 60-80% of the time in the last five years. River is failing to meeting is conservation limit for 60% of the time in the last five years. In the first assessment in 2015, the Don was assessed as Category 2. In the second round of assessments, released in early September 2016, the Scottish Government announced that the Don has again been assessed as Category 2. The implications of this are that the Don DSFB must produce a Conservation Plan, in consultation with Marine Scotland, to be in place for This plan should detail how the Don DSFB intends to restore fish stocks to a Category 1 status, with an expectation that exploitation is controlled. Whilst catch and release is not mandatory for Grade 2 rivers, Marine Scotland will now review this situation annually. To fulfil the requirements of Scottish Government and following the best advice that is currently available for Don the salmon stock, it is recommended that the 2017 Conservation Code continues to encourage catch and release. This voluntary mechanism achieved a release rate of 88% for salmon and grilse in 2015.

7 DRAFT THE DON DISTRICT SALMON FISHERY BOARD 2017 Salmon & Sea Trout Conservation Policy Since March 2016 new legislation governing the taking of salmon has come into force across Scotland and requires all rivers to protect the conservation status of salmon. As part of this legislation the River Don has been given a Category 2 status which means that the number of salmon and grilse killed on the Don needs to be reduced. If we fail to return the salmon or stocks decline then catch and release, according to Scottish Government, will become mandatory. Legal Requirements A. It is a criminal offence to retain a salmon or grilse prior to 1st April. By law any salmon or grilse that is caught before this date must be returned to the river, whether dead or alive. B. It is illegal to sell rod caught wild salmon or sea trout, or use knotted nets, tailors or gaffs. C. It is a legal requirement that proprietors must report catches, so all anglers in turn must make a report of catches to the beat proprietor. Failure to report catches could influence the future category status of the river. Conservation Code D. Anglers are encouraged to practice 100% catch and release for the entire season for salmon, sea trout and finnock. E. Anglers should be encouraged to fly fish throughout the river catchment. F. It is recommended that all hooks should be barbless or crimped. No treble hooks should be used. G. Spinning is permitted at the beat s discretion. No treble or barbed hooks to be used. H. It is recommended that bait fishing, using the worm only, is only permitted for junior anglers at the beats discretion. There should be no worming in October. Only circle hooks should be used. I. Fish returned to the water should be handled carefully with wetted hands and held facing upstream until sufficiently recovered to swim free. Fish should remain in the water at all times. J. All anglers are requested to read and act upon the biosecurity measures in place for each beat to prevent the introduction of Gyrodactylus salaris and other diseases to the Don. This will involve the disinfection of waders and landing nets prior to fishing. It may be necessary to check whether you will be required to disinfect the equipment prior to arrival. For guidelines on how to safely release fish or information on fish stocks, please visit our website:

8 Fisheries Management Plan In 2015 the next Don Fisheries Management Plan was prepared, which defines and explains the focus of the Don DSFB and Trust for the following two years, from June 2016 to June This timescale is to lead the Board and Trust through the transition phase before new legislation is expected under the Wild Fisheries Reform process. Removing Obstacles to Fish Migration The priority restoration work outlined in the Fishery Management Plan is the removal of man-made obstructions to fish migration to maximise juvenile fish production. Top of the list of priorities is the Tullynessle and Montgarrie weirs on the Esset burn, and the Newe weir on the upper main stem. Although our surveys show they are not complete obstructions, fish numbers are very low above these weirs and clearly impede spawning migrations. Based on this information, the Tullynessle weir has received funding from SEPA s Water Environment Fund so that a fish pass can be fitted in In addition, work is ongoing to design and install a fish pass on the Montgarrie Weir in In the late spring of 2016 the Don DSFB evaluated the Newe Weir. It concluded that passage of salmon across the weir was poor, due to the design of the fish pass, and that the structure prevented the downstream migration of gravel and cobble, thereby restricting spawning and nursery areas downstream. As the owner of the dam, the Don DSFB has commissioned Envirocentre to design the removal process and gain the necessary licences required to remove the structure. It should be noted that a hydro scheme takes its water from an intake just upstream of the dam. Whilst there is no contractual arrangement between the Don DSFB and the owner, Envirocentre have been instructed to examine the options for an alternative water supply for the hydro scheme. It is envisaged that the practical works will take place during the summer of 2017 so that fish will be able to gain access unimpeded to the waters upstream of the Newe. Photograph 1. Tullynessle weir being assessed.

9 Mixed Stock Fisheries In 2015 the Don DSFB, along with the Ythan, Spey and Dee DSFBs entered into a temporary partnership to rent the netting station on the Ythan coast and estuary. Whilst this was successful and resulted in no netting taking place during 2015 it has not been required during 2016 as the Scottish Government imposed a moratorium on coastal salmon netting until at least This will have a beneficial impact on the runs of salmon entering the Don and the net fishings within the Don District and further afield will be compensated for not operating. Predator Management Sawbilled Ducks Each year the Don DSFB conducts six walkover surveys of goosanders, mergansers and cormorants on the main stem from the Mossat Burn confluence down to the estuary, a distance of approximately 80 km. Each goosander on the main stem of the River Don is estimated to consume nine large juvenile salmonids per day (from Carss & Marquiss 1998). From the bird count data, a licence is applied for to control these licensed bird species. The licence is granted by SNH for named volunteers authorised for the scaring and shooting of the birds. This takes place between March and April to ensure maximum protection for the salmon smolt run. The Don DSFB would like to thank all the volunteers who help with this programme to control a highly effective predator of fish on the river. In addition, a non-lethal laser deterrent has been piloted on the catchment, following trials on the River Nith. The system would appear to be effective at scaring the birds and will be deployed at several beats in Seals In order to understand the impact seal predation may have on Don stocks, seal surveys were carried out this year on the lower Don. Nineteen separate visits were undertaken during various tidal flows between January and April. The surveys were conducted at the Don Estuary south bank and above the A956 Don Bridge looking upriver to Balgownie Bridge. During the spring months, sightings ranged from zero to six seals per session. Common seals were seen most often along with a large grey also present on most visits. During low tide common and grey seals were observed hauled out on the sandy island just above the Bridge. On three occasions, January, March and April, seals were observed feeding on salmon. One common seal was reported seen on several days during January and February upriver in the pools at Grandhome. From May until September visual surveys have been carried out whilst on foot patrol in the area. Seals have been seen on every occasion with as many as eight individuals in one patrol. These have been mostly Greys, with a few more Commons appearing since July. On two separate occasions a single Grey seal has been seen eating salmon just above Balgownie Bridge. Throughout the month of August seals were regularly seen chasing fish just below the A956 bridge. All anglers are asked to report sightings to the emergency 24 hour number so that we can effectively manage seal impacts on the river

10 Photograph 2. Seal patrols obtain evidence of predation impact on salmon. Policing Activity Policing the District and enforcement of the salmon legislation are core activities for the Don DSFB. Effective enforcement of fishery legislation is vital for the protection of the Don s economically and biologically valuable salmon and trout stock. In the last year the Don Bailiffs have dealt with 36 incidents of poaching involving 55 individuals. This compares with fifteen cases in Most cases resulted in official warnings but two cases have resulted in arrest: One incident in July occurred at the estuary where the suspect was in possession of an immature sea trout and fishing without legal right or written permission; The second incident, also at the estuary, in August, was for fishing without legal right or written permission and obstructing a bailiff in his duty. Both cases are pending. That the number of poaching incidents has more than doubled between 2015 and 2016 is mainly due to greater focus being placed on patrols by Don bailiffs, combined with the operational advantages of working with Dee bailiffs to pool resources where required: Both rivers have benefited in terms of increased coverage from patrols and the added security to our staff of being able to call on support during incidents if required. Training is ongoing for all members of staff that hold a warrant card. All bailiffs have now attended a twoday training course on illegal netting techniques and the new carcass tagging regulations for salmon. Police Scotland has set up a new rural crime partnership that comprises representation from SNH, Scottish National Farmers Union, SSPCA, Aberdeenshire Council and the Dee & Don DSFB. The aim is to strengthen ties between the organisations, including the possibility of joint patrols between police and bailiffs.

11 Photograph 3. Policing has found a number of poaching incidents occurring at the Don estuary this year. Developmental Control and Support All building and engineering work with a potential impact on the water environment requires a Controlled Activities Regulation (CAR) licence. The Don DSFB evaluate all planning applications and CAR licence applications that may impact on the river by conducting a site visit and formal written review. A total of nineteen significant applications were received over the last year with everything from housing developments, hydro schemes and bridge repairs being assessed. Assessing and commenting on these takes up substantial time. The biggest building project in the catchment, the Aberdeen Western Peripheral Route (AWPR) roadbuilding project, has continued to be a major issue as run-off from the site continues to pollute the main stem and some of the tributaries of the Don, particularly the Goval and Green burns. Don staff have been regularly monitoring the level of run-off and where needed have reported the issue to SEPA. In response to concerns over serious run-off pollution, SEPA closed down the AWPR site whilst the project team attempted to get effective pollution controls measures in place. This lasted for a period of five weeks, followed by phased resumption of construction work. However, when the next bout of rain came the pollution control measures failed, resulting in pollution to the tributaries. Again the Don DSFB reported this to SEPA and assisted in obtaining evidential samples for potential enforcement action against the AWPR project team. The AWPR team voluntarily took the decision to close the construction site across the whole of the length of the project to review their control measures. It is too early to determine whether these measures will be effective.

12 Photograph 4. Pollution from the AWPR project entering the Don. Looking to the future with AWPR, the Don DSFB will continue to monitor the run-off from the site and, where necessary, put pressure on the developers and SEPA to ensure that adequate pollution prevention methods are in place. The Don DSFB would use legal support from FishLegal to ensure that concerns are taken on-board. Away from the routine developmental control and support, the Don DSFB has been providing help to beats to repair the damage caused by Storm Frank. Invasive Species Tackling invasive non-native plants on the river bank has become part of the work of both the Board and Trust due to these plants impacts on our rivers and native species, along with the lack of any other bodies who are able to address the problem. Once plants like giant hogweed and Japanese knotweed take hold, they can also prevent access along river banks. Staff annually treat invasive plants on the main stem Don between Waterside at Strathdon downstream to Alford Bridge. Both banks are treated over a distance of 33 km. Giant hogweed is the main species, with a small amount of American skunk cabbage also treated when encountered. Treatment started in 2012 and is carried out each year, but there is still a big presence of giant hogweed, and with its seeds viable for many years this will continue to be part of the work required to manage riparian areas. Treatment must continue, however, as in some areas where giant hogweed has become very dense, access to the river is almost impossible.

13 Photograph 5. Giant hogweed: Toxic and growing rampantly along river banks. Ranunculus The Board, in partnership with the Dee and Spey DSFBs, is investigating methods for tackling the aquatic invasive plant Ranunculus sp., or water crowfoot. The plant has colonised the Don during the last few decades and has been recognised as causing damage to fish spawning and nursery areas, impeding fishing and smothering freshwater pearl mussels. The Don Board form part of the Ranunculus Working Group, partnering with the Spey and Dee Fishery Boards, SEPA and SNH. This enabled us to conduct licenced trials using an herbicide applied to Ranunculus floating on the water surface. The trials were not successful in killing the plant, despite ideal conditions for spraying. Alternative herbicides are available but are not currently licensed for use in Europe. Education Programme The three schools involved this year were Chapel of Garioch, two classes within Alford primary campus and Scotstown primary Bridge of Don. All schools involved were taught the lifecycle of salmon and trout, and this was reinforced by them growing young salmon in aquariums within the school. Once the young fish were released back into the river, all schools received an achievement certificate.

14 3. Governance The Aquaculture and Fisheries (Scotland) Act 2013 requires all District Salmon Fishery Boards to operate in a transparent manner. As part of this the Don DSFB voluntarily adheres to the Association of Salmon Fishery Boards (ASFB) Code of Good Practice. A copy of the code can be found at the ASFB website ( This section of the report details how the Don DSFB meets the terms of the reporting requirements of the Aquaculture and Fisheries (Scotland) Act Meetings The Don DSFB holds meetings on an approximately quarterly basis at various locations throughout Donside. All meetings are open to the public and are advertised on the website ( along with a draft and final agenda. The minutes of these meetings are also published on the website. Complaints Part of the 2013 Act required all District Salmon Fishery Boards to establish a formal complaints procedure. A copy of the complaints procedure is available at In the last year no complaints have been received. Declaration of Interests All members of the Don DSFB are asked to complete and keep up-to-date a declaration of interests relevant to their position on the Board. The most up to date register is available at Annual Accounts The annual accounts are included at the end of this report.

15 THE DON DISTRICT SALMON FISHERY BOARD ACCOUNTS 31 MARCH 2016 WILLIAMSON & DUNN Chartered Accountants 3 West Craibstone Street Aberdeen AB11 6YW

16 THE DON DISTRICT SALMON FISHERY BOARD ACCOUNTS YEAR ENDED 31 MARCH 2016 CONTENTS PAGES General information 1 Income and expenditure account 2 Balance sheet 3 Notes to the accounts 4 to 6 Auditors report to the board 7

17 THE DON DISTRICT SALMON FISHERY BOARD GENERAL INFORMATION YEAR ENDED 31 MARCH 2016 Board Membership Clerk to the Board Superintendant Auditors Registered Office Jon Davison, Chairman, Mandatory for Castle Forbes James Herbertson, Mandatory for Frogmore (Scotland) Ltd The Honourable Mrs Frances Russell David Smart, Mandatory for the Hon. P D P Astor (resigned 22/10/15) Robert Dey Richard Fyffe Brian Shand David Gordon (resigned 22/10/15) Jim Stevenson Alec Paterson, Representative of Anglers David Ogilvie, Representative of SEPA Samantha Fleming Hamish Trench, Representative of Cairngorms National Park Authority Dan Newcombe (appointed 22/10/15) Kenny Riddell (appointed 22/10/15) Simon Hicks (appointed 15/02/16) George Alpine James Kerr Williamson & Dunn Chartered Accountants 3 West Craibstone Street Aberdeen AB11 6YW 15 Golden Square Aberdeen AB10 1WF - 1 -

18 THE DON DISTRICT SALMON FISHERY BOARD INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 MARCH 2016 INCOME Assessment for year 208, ,168 Special deposit account interest , ,486 EXPENDITURE River Superintendent and bailiffs' wages and NIC 89,156 88,253 Clerk's salary 5,600 5,600 Staff pensions 2,100 2,156 Contribution to Cluny Office Costs Research and Conservation 2,500 2,728 Upkeep of Superintendent's house 2,623 2,242 Expenses of hatchery 943 1,115 Insurance - Accident Death in service Liability and property 1,487 1,460 - Permanent Health 4,368 4,050 Service Agreement - annual charge 15/16 27,762 - Service Agreement set-up charge 14/15 7,080 - River improvements - 58 Motor vehicle expenses 10,081 12,023 Telephone 2,633 2,588 Printing, stationery and postage Miscellaneous expenses 1, Training Contribution to The River Don Trust 12,000 - Administration and management (legal) 14,508 14,180 Subscriptions 3,213 4,321 Clothing and equipment 614 1,629 Audit fee 3,600 2,400 Depreciation on vehicles and equipment 7,608 6,630 Depreciation on hatchery improvements - 1 Profit on sale of motor vehicle (2,106) - Bank charges Term loan interest 1,087 1, , ,528 = = SURPLUS OF INCOME OVER EXPENDITURE 6,527 52,

19 THE DON DISTRICT SALMON FISHERY BOARD BALANCE SHEET 31 MARCH Note FIXED ASSETS Tangible assets 2 231, ,220 CURRENT ASSETS Debtors 3 31,962 19,150 Bank deposit account 138,357 Bank current account 177,127 18, , ,241 CURRENT LIABILITIES 4 59,468 18, NET CURRENT ASSETS 149, , TOTAL ASSETS LESS CURRENT LIABILITIES 381, ,327 LONG TERM LIABILITY Bank loans 45,444 50, NET ASSETS 335, ,283 FINANCED BY: CAPITAL ACCOUNT Balance brought forward 329, ,325 Net surplus for the year 6,527 52, Balance carried forward 335, ,283 Approved on behalf of the Board on 28 th September Chairman Clerk to the Board - 3 -

20 THE DON DISTRICT SALMON FISHERY BOARD NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH ACCOUNTING POLICIES The accounts have been prepared under the historical cost convention, using the following Accounting policies: Income The assessment income shown in the Income and Expenditure Account represents amounts invoiced during the year. Depreciation Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Hatchery Improvements - 10% straight line Motor car - 25% reducing balance Radio phones - 25% reducing balance Equipment - 25% reducing balance No depreciation is provided on freehold property. The decision not to provide such depreciation is contrary to the appropriate Accounting Standard. However it is thought appropriate not to provide depreciation on freehold property as the expected useful life is beyond 50 years and further market value is expected to be in excess of cost. In these circumstances the depreciation charge if provided, would not be significant. Taxation The board is exempt from income and capital gains tax. 2. TANGIBLE FIXED ASSETS Brought forward 1 Apr 15 Additions Disposals Carried forward 31 Mar 16 COST Heritable property 201, ,327 Purchase of Newe Weir 34, ,991 Motor vehicles 44,017 21,456 (18,340) 47,133 Radiophones 9, ,682 Equipment 29, ,619 Hatchery improvements 15, , ,980 21,830 (18,340) 338,470 = = = = - 4 -

21 THE DON DISTRICT SALMON FISHERY BOARD NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH TANGIBLE FIXED ASSETS (continued) Brought forward 1 Apr 15 Charges Disposals Carried forward 31 Mar 16 DEPRECIATION Heritable property Purchase of Newe Weir 34, ,991 Motor vehicles 26,756 6,939 (14,531) 19,164 Radiophones 9, ,675 Equipment 26, ,289 Hatchery improvements 15, , ,760 7,608 (14,531) 106,837 = = = = Brought forward 1 Apr 15 Carried forward 31 Mar 16 NET BOOK VALUE Heritable property 201, ,327 Purchase of Newe Weir - - Motor vehicles 17,261 27,969 Radiophones 10 7 Equipment 2,622 2,330 Hatchery improvements , ,633 = = 3. DEBTORS = = Arrears of assessment 24,751 16,899 Sundry debtors and prepayments 7,211 2, ,962 19, CURRENT LIABILITIES = = Bank loans 5,688 5,688 Sundry creditors 53,780 12, ,468 18,

22 THE DON DISTRICT SALMON FISHERY BOARD NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH BANK LOAN The bank loan, used to fund the purchase of the heritable property, is due for repayment as follows: = = Amounts repayable:- Due within one year 5,688 5,688 Due after more than one year 45,444 50, ,132 55,732 The loan is due for repayment in full by STATEMENT OF THE RESPONSIBILITIES OFTHE DON DISTRICT SALMON FISHERY BOARD The Board are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Fishery Board and of the incoming resources and application of resources for that period. In preparing these financial statements, the Board are required to: select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Fishery Board will continue in operation. The Board are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the Fishery Board and enable them to ensure that the financial statements comply with current legislation. They are also responsible for safeguarding the assets of the Fishery Board and hence taking reasonable steps for the prevention and detection of fraud and other irregularities

23 THE DON DISTRICT SALMON FISHERY BOARD NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2016 REPORT OF THE AUDITORS TO THE DON DISTRICT SALMON FISHERY BOARD We have audited the foregoing accounts of The Don District Salmon Fishery Board for the year ended 31 March 2016, which comprise an Income and Expenditure Account, Balance Sheet and related notes. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the board as a body, in accordance with section 44 of the Salmon and Freshwater Fisheries (Consolidation) (Scotland) Act 2003 (as amended by the Aquaculture and Fisheries (Scotland) Act Our audit work has been undertaken so that we might state to the board matters we are required to state in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the board and its members as a body, for our audit work, for this report, or for the opinions we have formed. RESPECTIVE RESPONSIBILITIES OF THE DON DISTRICT SALMON FISHERY BOARD AND AUDITORS The responsibilities of the board for the preparation of the accounts are set out in the Statement of the Responsibilities of the Don District Salmon Fishery Board on page 6. Our responsibility is to await the accounts in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland). We report to you or opinion as to whether the accounts give a true and fair view and are properly prepared in accordance with relevant legal requirements. In addition we report to you if, in our opinion the board has not kept proper accounting records, if we have not received all the information and explanations we require for an audit, or if the information regarding remuneration of the board members and the other transactions is not disclosed. BASIS OF OPINION We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the accounts. It also includes assessment of the significant judgements and estimates made by the board in the preparation of the accounts and whether the accounting policies are appropriate to the board's circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the accounts are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the accounts. OPINION In our opinion the accounts give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice, of the state of affairs of The Don District Salmon Fishery Board at 31 March 2016 and of the surplus on the income and expenditure account for the year then ended, and complies with the relevant legal requirements. Williamson & Dunn Chartered Accountants and Registered Auditors 3 West Craibstone Street ABERDEEN AB11 6YW Date: 29 September