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2025-03-31-accounts

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

HOPE GARDEN (SCIO)

TRUSTEES' ANNUAL REPORT AND ACCOUNTS

YEAR ENDED 31 MARCH 2025

Charity Number SC020928

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

HOPE GARDEN (SCIO)

CONTENTS

CONTENTS
YEAR ENDED 31 MARCH 2025
PAGE
Charity information 1
Trustees' annual report 2
Independent examiner's report 5
Receipts and payments account 6
Statement of balances 7
Notes to the accounts 8

DoMJJsuJn Enveky ID. Dc3BD3124F9C475l￿I7￿lSS2A2AEc￿I HOPE GARDEN (SCIO) CHARITY INFORMATION Reglstered charty name HOPE Garden (Sao) Charity number SC020928 Prlnclpal offlce Trustees Indgpondent examlner BK Plus Llmlted. Chartered Cermed Accountants stannergate House 41 Dundee Road West Broughty Fe Dundee D05 1NB

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

HOPE GARDEN (SCIO)

TRUSTEES' ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

The trustees present their report and the financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Reference and administrative details are shown in the schedule of charity information on page 1 of the financial statements.

The trustees

The trustees who served the charity during the period were as follows:

----- Start of picture text -----
(Chairperson)
(resigned 20 November 2024)
(appointed 03 December 2025)
----- End of picture text -----

Structure, governance and management

HOPE Garden (formerly Hospitalfield Organic Produce Enterprise) is a Scottish Charitable Incorporated Organisation (SCIO) and is registered with The Office of the Scottish Charity Regulator (OSCR). The charity had previously operated as a company limited by guarantee and changed its legal form to a SCIO on 1 April 2015.

The administration of the charity is the responsibility of the trustees. The trustees are assisted by the project manager, head gardener and the gardening team in order to meet the day to day management requirements of the charity. The trustees hold regular meetings throughout the year.

Recruitment and appointment of trustees

Trustees are appointed at the Annual General Meeting, or where necessary may be appointed during the year at a board meeting. The charity constitution requires that, based on the longest serving, one third of the trustees retire and offer themselves for re-appointed at each AGM.

Objectives and activities

The charity's objectives are as follows:

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Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

HOPE GARDEN (SCIO)

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

Achievements and performance

Our charity continues to offer a safe and secure learning environment for adults with learning disabilities (trainees). The Trainees had the opportunity to gain experience in a wide range of garden tasks that included helping with composting, planting seedlings, weeding, painting fences/sheds and harvesting crops. Each trainee has an individual learning plan, and an Achievement Certificate is awarded that outlines outcomes met and are individual to each trainee.

During this period we celebrated our 30th Anniversary which culminated with a social event at the garden in August. This was well attended and we had a lovely hot sunny day. We recognise how fortunate we are in achieving this goal and the sustainability of the organisation for such a long period of time.

One of our ongoing capital projects was completed in April when our new mains connected toilet block was completed. This project took a few years to complete mainly due to the rising costs of material and seeking additional funding for completion. We now have a wheelchair accessible toilet and a single toilet with proper hand washing facilities which has been really appreciated by all garden users many of whom were glad to see the removal of the portaloo.

Trainees had their reviews at the end of October, many choosing to finish the season before it got too cold, although we have extended the offer to continue through November for the hardier souls who enjoy clearing leaves and riddling compost. A dedicated core of volunteers made the most of the milder start to November by continuing with work to tidy and improve all areas of the garden. They all credit HOPE to be an important part of their weekly routine, and are keen to continue as long as possible. Our first Tea Shed Social event started in November and was well attended, with an afternoon of board games, chat and biscuits. Further board games events took place during the winter.

The garden staff have overhauled the pond area introducing more aquatic plants. It was a wet start to the season but we did have some late crops available through to December. All staff have undertaken or renewed First Aid Training as well as completing the Thrive Therapeutic Gardening Introduction online.

We were fortunate in receiving a bequest for a former supporter of HOPE whose family attended the garden in March this year to present us with a cheque. This funding will be used to organise social events for trainees both at the garden and in the wider community. It will also be used to develop further accessibility areas at the garden.

We participated in Keep Scotland Beautiful Neighbourhood Scheme and once again received Level 5 Outstanding Award with the following feedback:

“HOPE Organic Garden has, for thirty years, provided an important service in Angus. The horticultural training given to the volunteers and trainees is of great benefit. The opportunity for people to buy fresh, organic fruit and vegetables should be applauded. HOPE continues to provide a wonderful example of a strong, sustainable working horticultural environment, with people and their mental health and wellbeing at its heart.”

As part of our ongoing connections to the wider community Dundee & Angus College ‘Introduction to Health and Social Care’ visited the garden as part of their Wellbeing Unit, to learn about what we do and the people who attend Hope. We also had some pupils from the Lighthouse Project at Arbroath High School attend the garden and undertook a project to overhaul an overgrown area of trees and shrubs outside the main garden. We also arranged with Lochlands Adult Resource Centre to drop off an honesty box of vegetables weekly and a member of Arbroath High school staff collected produce to sell in the staffroom, both were met with an appreciative audience. We also continue to attend the Arbroath Market and other community events to promote our work.

Despite all the positive work over this financial year we had some challenges. Our premises were broken into in November 2024, March 2025 and April 2025. Although item were taken, it was also the damage caused to our buildings including windows broken and main door locks to shop and tea room having to be replaced, along with many of the locks to our sheds that were also damaged. We were able to put an appeal on JustGiving and the local community stepped up to help us towards the costs of repairs. We have had to review our security measures and look at longer term solutions.

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Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

HOPE GARDEN (SCIO)

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Funding is an ongoing task for our Project Development Manager who spends a lot of time sourcing funding streams and completing applications. Sourcing multiple year funding is always more difficult but provides security for our staff.

Financial review

The main source of income is from grant funders, with a small amount of sales from the organic produce grown at the garden.

The results for the year are set out on the Statement of receipts and payments. The results show a surplus of £1,184 (2024 - £15,046), with unrestricted general funds of £33,440 (2024 - £16,050) and restricted funds of £64,656 (2024 - £80,862) being carried forward. The results reported each year can fluctuate as a result of the timing of grants being received. Restricted funds include amounts received towards salary cost, the funds for which are still to be spent at the year end. The funds brought forward in relation to the new toilet facilities have now been spent following completion in the summer of 2024.

Reserves Policy

The trustees reserve policy is to hold sufficient reserves to cover all costs and financial commitments, including redundancy payment costs, in the event that the charity required to cease operations. The trustees believe that the current level of reserves is sufficient to meet these costs.

Risk management

The trustees are responsible for the strategic direction and planning of the charity. Risks to which the charity are exposed, including operation and financial risks, are identified and discussed at board meetings with appropriate actions taken to mitigate risks.

Plans for the future

The charity plans to continue with its core activities for the foreseeable future. Specific plans for the future include:

• Introduction/acknowledgement of the phrase ‘supported volunteers’ to describe (usually former trainees) who may no longer want to commit to weekly trainee sessions, but still want to be involved in the garden, sometimes this means attending for shorter sessions or just focusing on particular jobs. It also refers to volunteers who need additional direction/support from staff while at the garden.

Approved by the trustees and signed on their behalf by:

Chairperson 03 December 2025

4

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

YEAR ENDED 31 MARCH 2025

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOPE GARDEN (SCIO)

YEAR ENDED 31 MARCH 2025

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 6 to 10.

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) 2005 Act (the 2005 Act) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (the 2006 Accounts Regulations). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is 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 seeks explanations from the 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 accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements:

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.

BK Plus Limited, Chartered Certified Accountants

Stannergate House 41 Dundee Road West

Broughty Ferry Dundee DD5 1NB

04 December 2025

5

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

YEAR ENDED 31 MARCH 2025

STATEMENT OF RECEIPTS AND PAYMENTS

YEAR ENDED 31 MARCH 2025

Note
Receipts
Donations
4
Grants
5
Receipts from fundraising
activities
6
Total receipts
Payments
Payments relating directly to
charitable activities
7
Toilet facility upgrade costs
7
Teashed facility upgrade costs
7
Governance costs
8
Total payments
Surplus / (deficit) for year
Unrestricted
Restricted
Total funds
funds
funds
2025
£
£
£
18,180
-
18,180
-
94,637
94,637
7,403
-
7,403
25,583
94,637
120,220
8,068
92,161
100,229
-
18,682
18,682
-
-
-
125
-
125
8,193
110,843
119,036
17,390
(16,206)
1,184
Total funds
2024
£
1,599
141,476
8,057
151,132
97,411
27,607
10,952
116
136,086
15,046

6

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

YEAR ENDED 31 MARCH 2025

STATEMENT OF BALANCES

YEAR ENDED 31 MARCH 2025

Funds reconciliation
Cash at bank - 31 March 2024
Surplus / (deficit) for year
Cash at bank - 31 March 2025
Cash at bank
Clydesdale bank, General account
Clydesdale bank, Treasurer account
Unrestricted
funds
Restricted
funds
Total funds
2025
£
£
£
16,050
80,862
96,912
17,390
(16,206)
1,184
33,440
64,656
98,096
2025
£
20,093
78,003
98,096
Total funds
2024
£
81,866
15,046
33,440
64,656
96,912
2024
£
22,262
74,650
96,912

Assets

The Toilet facility, completed YE2025, cost £48,004. The Teashed facility acquired YE2024 cost 10,952. All other assets, consisting of small tools and gardening equipment, are not considered to have a significant value.

Liabilities

There are no significant liabilities at the year end.

Approved by the trustees on 03 December 2025 and signed on their behalf by:-

Treasurer

7

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

1. Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day to day running of the charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

3. Trustees' remuneration

No remuneration was paid to any trustee or to any connected persons during the year (2024 - £nil). As a matter of course, the charity refunds to trustees any costs paid by them personally in relation to the normal operation of the charity.

4. Donations
Friends of Hope
Others
Unrestricted
Restricted
Total funds
funds
£
funds
£
2025
£
380
-
380
17,800
-
17,800
18,180
-
18,180
Total funds
2024
£
610
989
1,599

8

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

5. Grants
BOS Foundation
National Lottery - Community Fund
RS MacDonald
MHWB Fund
Angus Council
Anonymous
Empower Angus - Salaries
Finnis Scott Trust
Prince of Wales Charitble fund
Sainsburys Community Grant
Montrose Community Trust
Asda Foundation
Ford Britain
Volunteering Matters Action Earth
National Lottery - Improving Lives
RS Macdonald - facilities
Angus Council - ERI scheme
Empower Angus - Facilities
Hugh Fraser Foundation
Wood Foundation - YPI
Co-Op Community Fund
Inverbrothock Trust
Arbroath Improvement Fund
Localgiving - Magic Little Grants
6. Receipts from fundraising activities
Sale of plants and produce
Other fundraising activities
Unrestricted
funds
Restricted
funds
Total funds
2025
£
£
£
-
23,000
23,000
-
20,000
20,000
-
11,000
11,000
-
10,000
10,000
-
7,355
7,355
-
7,000
7,000
-
5,000
5,000
-
5,000
5,000
-
2,500
2,500
-
1,500
1,500
-
1,000
1,000
-
800
800
-
250
250
-
232
232
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
94,637
94,637
Unrestricted
funds
Restricted
funds
Total funds
2025
£
£
£
7,343
-
7,343
60
-
60
7,403
-
7,403
Total funds
2024
£
23,000
-
11,000
16,042
13,620
7,000
5,000
-
-
1,500
-
-
-
-
36,750
8,000
6,000
5,000
3,000
3,000
1,041
523
500
500
141,476
Total funds
2024
£
7,729
328
8,057

9

Docusign Envelope ID: DC3BD312-8F9C-4751-9073-1552A2AEC6D7

YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2025

7. Payments relating directly to charitable
activities
Salaries
Garden equipment
Seeds and bulbs
Garden consumables
Utilities and toilet hire
Repairs and maintenance
Training expenses
Insurance
Administration and travel
Professional fees
Miscellaneous
Toilet facility upgrade costs
Teashed facility upgrade costs
8. Governance costs
Independent examiner's fee
Unrestricted
funds
Restricted
funds
Total funds
2025
£
£
£
-
90,516
90,516
-
799
799
725
-
725
528
118
646
1,616
-
1,616
631
252
883
216
-
216
724
-
724
325
203
528
1,566
-
1,566
1,737
273
2,010
-
18,682
18,682
-
-
-
8,068
110,843
118,911
Unrestricted
Restricted
Total funds
funds
funds
2025
£
£
£
125
-
125
125
-
125
Total funds
2024
£
85,916
776
961
622
2,189
1,774
30
715
916
1,521
1,991
27,607
10,952
135,970
Total funds
2024
£
116
116

10