APPENDIX 2 Enter charity name below Enter SC No. below Friends of Glasgow Botanic Gardens Receipts and payments accounts SC022622 OSCR For the period from Scottish Charity Regulator to 1st Aprll 2024 ear 31st March 2025 Section A Statement of receiDts and Davments Unrestricted Restricted Expendable to nearest £ Permanent Total funds Total funds last to nearest £ to nearest £ lo nearest £ to nearest £ to nearest £ A1 Recelpts Donations 17,800 17,800 13,269 Legacies Grants 250 250 Receipts from fundraising activities Gross trading receipts Income from investments other than Rents from land & buildings Gross recei ts from other charitable 80 80 A1 Sub total 37,730 250 37,980 33,269 A2 Recel ts from asset & Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total recelpts 37,730 250 37,980 33,269 A3 Payments Expenses for fundraising activities Gross trading payments Investment management costs Pa ments relatin directi to charitable Grants and donations 642 642 641 3,130 3,130 11,300 Governance costs: Audit l independent examination Preparation of annual accounts Legal costs Other A3 Sub total 28,742 28,742 33,795 A4Pa ents relatln to asset and Purchases of fixed assets Purchase of investments A4 Sub total Total payments 28,742 28,742 33,795 Net receipts / (payments) 8,988 250 9,238 (526) A5 Transfers to l (from) funds Surplus / (deflclt) for year 8,988 250 9,238 (526)
JOOOOO Information Classification - Non4)usiness
APPENDIX 2 Friends of Glasgow Botanic Gardens Section B Statement of balances SC022622 Expendable endowment funds to nearest £ Categories Details Unrestricted funds Permanent endowment funds to nearest £ Restricted funds Total current period Total last period to nearest £ to nearest £ to nearest £ to nearest £ Cash and bank balances at start of year 55,820 55,820 56,346 Surplus l (deficit) shown on receipts and payments account 8,988 250 9,238 (526) B1 Cash funds Cash and bank balances at end of year 64,808 250 65,058 55,820 (Agree balances wrth receipts and payments account(s}) Details Fund to which asset belongs Market valuation Last year to nearest £ to nearest £ Total Details Fund to which asset belongs Cost (rf available) Current value (If avallable) to nearest £ Last year to nearest £ to nearest £ B3 Other assets Total Details Fund to which liability relates Amount due Last year to nearest £ to nearest £ Total Details Fund to which liability relates Last year to nearest £ to nearest £ CPH Prize Prizes for the CPH course 200 B5 Contingent liabilities Total 200 Signed by one or two trustees on behalf of all the trustees Date of approval Signature. Print Name 13111125 . Please note - OSCR will accept digital or typed snatureS 20254J3-31 OSCRAccounts (1) (1) I Slatement of balances
OOOOOO Information Classrfication - Non-business
December 2007
APPENDIX 2
Friends of Glasgow Botanic Gardens
SC022622
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
Unrestricted funds received are utilised to support the aims of the charity as detailed in Appendix 1 of the OSCR submission. These funds consist primarily of membership payments, member donations, and small donations from the public.
C2 Grants
C3a Trustee remuneration
C3b Trustee remuneration - details
C4a Trustee expenses
C4b Trustee expenses - details
C5 Transactions with trustees and connected persons
| Type of activity or project supported Contribution to the peace garden Contribution to the Royal Botanic Gardens Edinburgh following speaking event Contribution to Glasgow Natural History Society |
Type of activity or project supported Contribution to the peace garden Contribution to the Royal Botanic Gardens Edinburgh following speaking event Contribution to Glasgow Natural History Society |
Individual / institution Glasgow City Council RBGE Glasgow |
Number of grants made |
£ |
|---|---|---|---|---|
| 1 | 3,000 | |||
| 1 | 100 | |||
| 1 | 30 | |||
| Total | 3,130 |
|||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
N/A | |||
| Authority under which paid | £ | |||
| N/A | N/A | |||
| Nature of transaction Reimbursement for purchases made on behalf and at the request of the charityin the year Flint mill project |
Number of trustees |
£ | ||
| Nature of relationship Trustees Connected person |
Transaction ~~£~~ |
Balance ~~i~~ |
||
| Trustees | Reimbursement for purchases made on behalf and at the request of the charityin the year |
~~amount ()~~ **1,029 ** |
~~outstandng at~~ - |
|
| Connected person | Flint mill project | **2,820 ** | - |
Flint Mill Project
C6 Other information
This connected person transaction was with ZM Architecture. The charity has two members connected to this entity: - One member of the committee is a person with significant control over ZM Architecture; and - One member of the committee is a close family member of the member noted above
The work was carried out in order to support Historic Environment Scotland submissions to gain scheduled monument consent for Flint Mill and Lade beside the River Kelvin within the Botanic Gardens.
2025-03-31OSCRAccounts (1) (1) / Notes #000000 Information Classification - Non-business
3
December 2007
APPENDIX 2 Friends of Glasgow Botanic Gardens SC022622 Additional analysis (1) Analysis of receipts and payments 1 Donations Unrestricted funds Expendable endowment funds to nearest £ Permanent endonent funds to nearest £ Restricted funds Total current period Total last period to nearest £ to nearest £ to nearest £ to nearest £ Membership subscriptions Tap and donate Member donations Donations from tours Baldernock Garden Club Dunclay Charity Trust Madrigirls Concert 3,543 6,763 6,361 308 75 750 3,543 6,763 6,361 308 75 750 3,568 8,191 310 200 750 250 13,269 Total 17,800 17,800 2 Grants Unrestricted fiind* to nearost £ Total current Restricted funds to nearest £ Total last period to nearest £ to noarest £ Plant Heritage 250 250 Total 250 250 3 Gross recelpts from other charltable actlvltles Unrestricted funds Expendable endowment funds to noar•st £ Pernianent endowment funds to n•aroSt £ Restricted funds Total current period to no•rt £ Total last period lo n••rost £ to n••rt £ to noarost £ CPH course (education) 19,850 19,850 19,850 19,850 20,000 20,000 Total 4 Payments relatlng dlrectly to charltable actlvltles Unrestricted funds Expendable endowment funds to nearest £ Permanent endowment funds to nearest £ Restricted funds Total current period to noarest £ Total last period to nearest £ to nearest £ to nearest £ CPH course Flint Mill WebsitellT Insurance Membership admin Plant collection Library catalogue Notice Board Botanics photography B Aitkinson painting Erroneous direct debit Charity membership Miscellaneous AGM admin Lectures Volunteering Postage & stationery Tours I love the botanics 18,386 2,820 275 105 801 807 340 20 750 150 41 25 399 18,386 2,820 275 105 801 807 340 20 750 150 41 25 399 16,295 275 104 750 208 246 750 701 155 1,965 51 146 50 50 208 Total 24,969 24,969 21,854 2025-0&31 OSCRAccounts {1) (1)Additional notes {1)
OOOOOO Information Classrfication - Non-business
December 2007
APPENDIX 2 Friends of Glasgow Botanic Gardens SC022622 Additional analysis (2) 5 Breakdown of unrestricted funds Unrestricted fund 1- enter name of fund below Unreslricted fund 2 - enter name of fund below Unrestricted fund 3 - enter name of fund below Unrestricted fund 4 - enter name of fund below Total unrestricted funds Total unrestricted funds last period Recelpts Donations 17,800 17,800 13,269 Legacies Grants Receipts from fundraising activities Gross trading receipts 80 80 Rents from land & buildings Gross receipts from other charitable activities Sub total 19,850 19,850 20,000 Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total recelpts ments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs. 642 642 641 24,969 3,130 24,969 3,130 21,854 11,300 Audrt l independent examination Preparation of annual accounts Legal costs Sub total 28,742 28,742 33,795 Payments relatlng to asset and Investment movements Purchases of fixed assets Purchase of investments Sub total Total payments 28,742 28,742 33,795 8,988 8,988 {526} Transfers to l (from) f unds Surplus / (deficit) for year 8,988 8,988 (526) Nature and ur ose of funds 2025-0&31 OSCRAccounts {1) (1)Additional notes (2)
IK)0000 Infomiation Classification - Non-business
December 2007
APPENDIX 2 Friends of Glasgow Botanic Gardens SC022622 Additional analysis (3) 6 Breakdown of restricted funds Restricted fund Restiicted fund Restricted fund Restricted fund 1 - enter name of 2 - enter narne of 3 - enter name of 4- enter name of fund below fund below fund below fund below Total restricted funds Total restricted funds last period Recelpts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Sub total 250 250 250 250 Recelpts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total recelpts 250 250 Payments Expenses for fundraising ackn'vities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs: Audit l independent examination Preparation of annual accounts Legal costs Sub total Payments rolatlng to asset and Investment Purchases of fixed assets Purchase of investments Sub total Total payments 250 250 Transfers to l (from) funds Surplus / (deflclt) for year 250 250 ure an ur oseo un Wee Green grant of £4.500 received in the year ending 3110312021 for "teach the teachers" still to be utilised £250 grant received from Plant Heritage 2025-0&31 OSCRAccounts {1) (1)Additional notes {3)
OOOOOO Information Classrfication - Non-business
December 2007
APPENDIX 2
Enter charity name below
Enter SC No. below
Friends of Glasgow Botanic Gardens
SC022622
| Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | Friends of Glasgow Botanic Gardens | SC022622 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Receipts andpayments accounts | ||||||||||||||||||||||||
| Period start date | Period end date | Period end date | Period end date | |||||||||||||||||||||
| For the period from |
For the period | Day | 1st April 2024 Month |
Year Year |
to | Day | 31st March 2025 | 31st March 2025 Month |
31st March 2025 Year |
|||||||||||||||
| Section A Statement of receipts and payments Unrestricted |
Section A Statement of receipts and payments Restricted |
Expendable | Permanent | Permanent | Total funds | Total funds last | ||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||||||
| A1 Receipts | ||||||||||||||||||||||||
| Donations | 17,800 | 17,800 | 17,800 | 17,800 | 17,800 | 17,800 | 17,800 | 13,269 | ||||||||||||||||
| Legacies | - | - | - | - | - | |||||||||||||||||||
| Grants | 250 | 250 | 250 | 250 | 250 | 250 | 250 | |||||||||||||||||
| Receipts from fundraising activities | 80 | 80 | 80 | 80 | 80 | 80 | ||||||||||||||||||
| Gross trading receipts | - | - | - | - | - | |||||||||||||||||||
| Income from investments other than | - | |||||||||||||||||||||||
| Rents from land & buildings | - | - | - | - | - | |||||||||||||||||||
| Gross receipts from other charitable | 19,850 | 19,850 | 19,850 | 19,850 | 19,850 | 19,850 | 19,850 | 20,000 | ||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||
| A1 Sub total | A1 Sub total 37,730 | 37,730 | 250 | 250 | 250 | - | - | - | - | - | - | - | 37 | 37 | 37 | 37,980 | 980 | 33,269 | ||||||
| A2 Receipts from asset & Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 37,730 250 - - 37,980 33,269 ~~SSSS~~ |
||||||||||||||||||||||||
| A3 Payments | ||||||||||||||||||||||||
| Expenses for fundraising activities | 642 | 642 | 642 | 642 | 642 | 642 | 641 | |||||||||||||||||
| Gross trading payments | - | - | - | - | - | |||||||||||||||||||
| Investment management costs | - | - | - | - | - | |||||||||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable24,969 | 24,969 | 24,969 | 24,969 | 24,969 | 24,969 | 24,969 | 21,854 | ||||||||||||||||
| Grants and donations | 3,130 | 3,130 | 3,130 | 3,130 | 3,130 | 3,130 | 11,300 | |||||||||||||||||
| Governance costs: | - | - | - | - | - | |||||||||||||||||||
| Audit / independent examination | - | - | - | - | - | |||||||||||||||||||
| Preparation of annual accounts | - | - | - | - | - | |||||||||||||||||||
| Legal costs | - | - | - | - | - | |||||||||||||||||||
| Other | Other | - | - | - | - | - | ||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||||
| **A3 Sub total ** | 28,742 | 28,742 | - | - | - | - | - | - | - | - | - | - | 28,742 | 28,742 | 28,742 | 28,742 | 28,742 | 33,795 | ||||||
| A4 Payments relating to asset and Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments 28,742 - - ~~SSS~~ |
- - |
- - |
- - |
- - |
- - - 28,742 |
- - - 28,742 |
- - - 28,742 |
- - - 28,742 |
- - - 28,742 |
- 33,795 |
||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
8,988 250 - - 9,238 526) ( - 8,988 250 - - 9,238 526) ( ~~—————~~ |
000000 Information Classification - Non-business
APPENDIX 2 Friends of Glasgow Botani¢ Gardens Section B Statement of balances SC022622 nd• Cash and b bthces atstsrtofyear 5fjN6 SLWu51 Ideftrtl on r8c¥4s•pJ B1 CashfurKIs 64058 yrf(sll TD CPH Phze FrtTr¥x th8CPH cc4ne 85 Corrtlry8nt I11111¥ Tthl siL. FintNw 211r IW11nQ5 2025-0&31 OSCRAccounts.xlsx I Statement of balances xOOOtJ #OOOOOO Infomation Classtfication - NC1)uSIrla8eernber 2007
APPENDIX 3 Independent examiner's report on the accounts OSCR Scottish Chanty Resulator nla
----- Start of picture text -----
Report to the Friends of Glasgow Botanic Gardens
trustees/members of
Registered charity SC022622
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
01 April 2024 to 31 March 2025
Set out on pages (remember to include the page
numbers of additional sheets)
Respective responsibilities The charity’s trustees are responsible for the preparation of the accounts in
of trustees and examiner accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act
and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 Act and to state whether particular matters have come to
my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement Regulations. 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 view given by 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:
• 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 comply with
Regulation 9 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.
Signed:
Date: 14/09/2025
Name:
Relevant professional
qualification(s) or body (if n/a
any):
Address:
----- End of picture text -----
Friends of Glasgow Botanic Gardens
Report from Chair to AGM 9[th] September 2024
The past year has been a busy and productive one for the Friends’ committee. After last years AGM several office bearers found themselves new to the job; our Chair, Secretary and Treasurer. I myself had a big learning curve to climb particularly getting to grips with the regulatory requirements of even a small charity like ours. My thanks are due to a hardworking and active committee, cooperation from the Gardens staff and a loyal membership base.
A number of organisational projects were completed. Our membership data base was transferred to the more secure system Membershipmojo. This should allow easier and more secure communication with our members especially those with email addresses. It also allows the option for new members to join online and for our excellent monthly newsletter to be delivered electronically. Inevitably there have been one or two teething problems. Thanks are due to our Secretary and committee member If you have been experiencing problems please speak to our Secretary after the meeting. All our documents are now stored on Google Workspace Portal and Gmail is used for official communications. A data protection policy has been agreed by the committee.
Members will no doubt remember a survey carried out post lockdown by last year’s committee. Members wished to receive more news about the activities in the Gardens and some smaller meetings of local and practical interest as well as our more established pattern of larger meetings with invited speakers. The committee has tried to serve these wishes, details of which follow.
One of my first duties as Chair was to help host the visit of last September. is the Scientific Director at Kew BG as well as holding a Chair at the University of Oxford and Gothenburg. We spent an enjoyable morning touring GBG led by . commented on the high standard of our collections and marvelled at what the Gardens achieve with a fraction of the number of staff compared to Kew. In the evening he addressed a joint meeting of The Friends of GBG, Glasgow Natural History Society and Glasgow Tree Lovers Society in Boyd Orr Building at Glasgow University on the subject of the Global Climate Emergency. Later in the autumn we held a meeting in the same format and were addressed by from The Woodland Trust. We heard about the history of the organisation, its work restoring ancient woodlands and the Atlantic rainforests of Scotland.
At a more local level in February we held a very practical demonstration of composting at the Kelvindale Growers’ Gardens. This was very successful and gave those members who attended a good deal of inspiration and practical ideas. We enjoyed hearing a brief history of the site and the Growers which came about during lockdown. Thanks go to and to our committee member, . For a warmer activity in the afternoon we moved to the south wing of the Kibble where we marked St Valentine’s Day with an exhibition ‘I Love the Botanics’. Amongst other things there was an exhibition of dried fallen
leaves from the previous autumn. The Turkey oak which sadly blew over in a Christmas storm was formally aged at over 180 years. The meeting was advertised by banner to the public on the railings at the main entrance and attracted a good number of participants, many of them young adults. Thanks to for organising this event which we hope to repeat. As spring advanced our orchid propagator led two parties of Friends through the Orchid collections and recounted some tales of her recent visit to Crete on an RHS sponsored and organised study trip. Our public tours of the Gardens have taken place almost every week since summer of 2023.ln high season the garden guides lead three to four tours each week. In addition to public tours, we have regular requests for private tours from Scottish University parties and have run separate tours for two Universities from USA. Horticultural societies, U3A groups and charities large and small have all enjoyed trips. Over the winter months we have been taking parties round the Kibble. The Friends and the garden guides are very grateful for the support and teaching we have received from staff in the Gardens and in particular. Our members should look on these tours as an opportunity to engage more with our wonderful Gardens. They are organised for the enjoyment and education of our members as much as the public. If after enjoying a tour or two you feel you would like to become a garden guide, we will welcome you. Please get in touch with me. Training and encouragement will be provided. We have about ten active and experienced guides at present with several due to complete their training shortly. We do not charge for the tours but encourage donations for the work of The Friends. The committee feel that the increase in donations at our Tap and Donate machine is due at least in part to the generosity of those attending our tours. Our Treasurer can provide more details. In June the Gardens were once again one of the major sites for Glasgow University Science Festival. Many school parknes toured the Kibble with their teachers during the two weeks of the festival. Over the two weekends The Friends ran a very popular stand where children and their parents got the chance to pot soft tip cuttings and pot up bedding begonias in small pots. There was an opportunity to talk to the families about the Gardens and the work of The Friends. Perhaps we will get a few new members? Our guides led additional tours over these weekends. Thanks are due to those who volunteered on the stand namely committee members, guides and members of Friends who responded to our request for help. Please consider giving up a few hours next year to engage with eager inquisitive children and their parents. Several committee members contributed to the assessment day which resulted in the renewal of The Green Flag Award. On a more formal level but just as much fun the Certificate in Practical Horticulture Course run by The Friends has had another very good year. Brian and I recently attended the graduation of the first group which finished in the summer and the second group is well under way with the course at full capacity and with her two members of staff working hard. All graduates are offered complimentary membership of The Friends for a
year following the course. An encouraging number go on to become hands-on volunteers in the Gardens and several join the garden guides. Your committee thinks and discusses long and hard before spending your funds. I list some of the improvements and services we have purchased or provided. These are not listed in any particular order and without costs as our Treasurer will be EivinE her report shortly. A landscape photographer is currently collecting a portfolio of the Gardens during each season of the year. This will be used for publicity and display. Purchase of plants for the Orchid collection, plants for the renovated pond and House 10 A grant was made to our orchid propagator to help with costs incurred while with the RHS trip to Crete to study terrestrial orchids. Two legacies were used to contribute to the rebuilding of the melon house in the service area and the renovation of the pond. We have funded a conservation study of the flint mill on our estate by the River Kelvin. This survey allows the restoration of the site to go ahead using money from third parties. We are grateful for the new noticeboard provided by Dowanhill,Hyndland and Kelvinside Community Council. Work carried out by our Curator and committee member has resulted in more accurate mapping of our collections. This has led among other benefits to improved botanical labelling and information signage throughout the Gardens. The garden guides have related this information to What3Words location app. We have maintained the automatic defibrillator situated on the wall of the public toilets. The doner organisation no longer exists. We meet the costs of supeniision of our garden volunteers as they maintain several areas of the Gardens. As well as occasional financial legacies we were delighted when donated her late husband's library to the Friends. Many present tonight will remember asa longstanding Curator in the Gardens. The collection has now been curated and sits in the library. ' two publications Glasgov/s Botsnic Gardens and Kibble's Palace have been a source of information and inspiration to our garden guides and many others. Friends of GBG is represented on The Forum of Friends of Glasgow Parks and Green Spaces, the bid for National City Park status for Glasgow. Gallant and Forum of Friends of Botanic Gardens. Looking ahead, the dark clouds are the disruption caused by Glasglow, the prospect of charging entry to the Kibble and the fact that we are still without an Education Officer. Your committee members feel that the committee is now working at its full capacity. We are looking forward to appointing our committee with fully active members. September 2024