OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← The Ecology Centre SCIO

2025-06-30-accounts

REGISTERED CHARITY NUMBER: SC028174

Report of the Trustees and

Financial Statements for the Year Ended 30 June 2025

for

The Ecology Centre

Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

The Ecology Centre

Contents of the Financial Statements for the Year Ended 30 June 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 19

The Ecology Centre

Reference and Administrative Details for the Year Ended 30 June 2025

TRUSTEES O D Black (Interim Chair)
A Robson (Interim Treasurer, appointed 9.9.24)
C Miles
R Pheely (Chair & Treasurer until 31.1.2025, resigned 31.1.25)
P Harley (resigned 11.2.25)
S Hoblyn (appointed 3.9.24, resigned 31.1.25)
C Carboni (appointed 17.10.24)
S Kirkwood (appointed 8.5.25)
I Pirrie (appointed 17.6.25)
B Aromona (appointed 17.6.25)
J Nicol (appointed 17.6.25, resigned 18.9.25)
PRINCIPAL ADDRESS Kinghorn Loch
Kinghorn
Fife
KY3 9YG
REGISTERED CHARITY NUMBER SC028174
INDEPENDENT EXAMINER David Nicholls FCCA
Brett Nicholls Associates
Herbert House
24 Herbert Street
Glasgow
G20 6NB
BANKERS Bank of Scotland
The Mound
Edinburgh
EH2 3EW

Page 1

The Ecology Centre

Report of the Trustees for the Year Ended 30 June 2025

The trustees present their report with the financial statements of the charity for the year ended 30 June 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).

The report aims to provide stakeholders, partners, and funding bodies with clear evidence of need, activities, outcomes, and value for money.

OBJECTIVES AND ACTIVITIES Objectives and aims

Purpose, vision and mission

Charitable purpose: To advance environmental protection and improvement, citizenship and community development, and education through practical nature-based activity

Vision: To connect people and the environment for the sustainable wellbeing of both

Mission: Through nature connection and celebration, we nurture health and wellbeing for our community. We deliver inclusive, meaningful, and hands-on education and volunteering, and we apply sustainable ecological practices across our land management, partnerships, and operations.

The need and our approach

The need: Communities near Kinghorn Loch face health inequalities, social isolation and limited access to high-quality outdoor learning, especially those residing in areas in the top 10-20% SIMD. Local ecosystems are under pressure from invasive species and biodiversity loss

Our approach: Long-term, relationship-based programmes that prioritise smaller group work over several weeks, enabling participants to build confidence and skills. Practical ecological management of land and water, with a learning by doing ethos that involves volunteers, schools and partners.

ACHIEVEMENT AND PERFORMANCE Charitable activities

2024-2025 was a year of review and consolidation for The Ecology Centre, resulting in a slight reduction in programme delivery, as reflected in the marginally decreased number of education and volunteering hours, as noted below. During the year, the review also boosted social enterprise income, which is essential for ongoing sustainability.

1. Environmental education

Outputs

Outcomes

Beneficiary feedback

A ten-week forest learning block with young people experiencing barriers to education resulted in improved attendance and a step change in teamwork. One participant said, “I did not think I would like being outside, but now I want to do this every week.”

Page 2

The Ecology Centre

Report of the Trustees for the Year Ended 30 June 2025

ACHIEVEMENT AND PERFORMANCE Charitable activities

2. Volunteering and community participation

Outputs

Outcomes

3. Restoration Forth collaboration

4. Invasive species management

5. Social enterprise trading

The Nest Café

Toolshed

IMPACT AT GLANCE

LEARNING AND IMPROVEMENT

Page 3

The Ecology Centre

Report of the Trustees for the Year Ended 30 June 2025

FINANCIAL REVIEW

Financial position

The Accounts for the year to 30 June 2025 show a surplus of £41,170 (2024: £23,401).

At 30 June 2025 reserves stood at £768,640 (2024: £727,470), with £66,665 (2024: £61,601) of these being unrestricted general reserves, £29,200 (2024: £nil) were unrestricted core funds, £117,022 (2024: £104,616) being restricted reserves and £555,753 (2024: £561,253) being designated funds representing the book value of fixed assets.

Reserves policy

The reserves policy is to cover three months of operating costs and to meet legal and financial liabilities in the event of a wind-up, and this figure is in the region of £90 , 000. At 30 June 2025 unrestricted free reserves stood at £68,495 (2024: £61,601). The Trustees are aware that the figure is not sufficient to meet the requirement of the policy being applied but will seek ways to change it by unrestricted income generation.

Cash not required for immediate use is placed in Savings accounts to earn interest and build reserves.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is governed by a deed of trust and is an unincorporated organisation. Full membership (“Ordinary membership”) is open to all those living in the Community of Fife. Trustees are recruited through a formal process to ensure a balanced mix of skills.

The internal management team leads day-to-day operations and reports to the Board.

One-third of the members retire each year and may stand for reelection. During 2024-20 2 5 we transitioned to a flatter, more efficient structure, with senior managers now reporting directly to the Board. We are investing in staff development and improving collaboration and transparency between senior management and Trustees.

Safeguarding: We ensure the safety of children, young people, and vulnerable adults with safer recruitment, PVG checks, training, clear conduct codes, and risk assessments. We promptly address concerns through our reporting procedures, collaborate with statutory services as needed, and regularly review safeguarding practices under Trustee oversight. Equality, diversity, and inclusion: We welcome all and actively work to remove barriers to participation. Concessionary places are available for low-income households. Programmes are designed with accessibility in mind, and we monitor participation data to improve reach.

Environmental policy: We manage our site to promote biodiversity, minimise waste, reuse and repair tools and equipment, and reduce carbon emissions through local supply chains.

CLOSING STATEMENT

The continued work of our excellent, dedicated staff and talented volunteers allows us to contribute to society with even more focus, energy, and collaboration, in a fun and environmentally friendly way. As always we owe a huge debt of thanks to all who believe in us enough to invest their time and hard-earned money to support what we do. It is hugely appreciated.

Moving into 25/26 we have plans and intentions to continue to improve how much we can contribute both to the local community, and wider environmental and social well-being.

16 March 2026 Approved by order of the board of trustees on ................................................... and signed on its behalf by:

.......................................................................... O D Black - Trustee

Page 4

Independent Examiner's Report to the Trustees of The Ecology Centre

I report on the accounts for the year ended 30 June 2025 set out on pages six to nineteen.

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:

have not been met; or

David Nicholls FCCA

Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB 16 March 2026 Date: .............................................

Page 5

The Ecology Centre

Statement of Financial Activities for the Year Ended 30 June 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
37,032
266,149
Charitable activities
6
Charitable activities
106,786
-
Other trading activities
4
610
-
Investment income
5
1,106
-
Other income
7
-
-
Total
145,534
266,149
EXPENDITURE ON
Charitable activities
8
Charitable activities
141,003
229,510
NET INCOME
4,531
36,639
Transfers between funds
21
24,233
(24,233)
Net movement in funds
28,764
12,406
RECONCILIATION OF FUNDS
Total funds brought forward
622,854
104,616
TOTAL FUNDS CARRIED FORWARD
651,618
117,022		 2025
2024
Total
Total
funds
funds
£
£
303,181
282,482
106,786
80,622
610
2,373
1,106
1,061
-
150
411,683
366,688
370,513
343,287
41,170
23,401
-
-
41,170
23,401

727,470
704,069
768,640
727,470

CONTINUING OPERATIONS

This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures for the previous year by fund type are shown in Note 13. The notes on pages 8 to 19 form part of these financial statements.

Page 6

The Ecology Centre

Balance Sheet 30 June 2025

2025 2024
Notes £ £
FIXED ASSETS
Tangible assets 14 555,753 561,253
CURRENT ASSETS
Debtors 15 12,848 4,845
Cash at bank 236,194 204,378
249,042 209,223
CREDITORS
Amounts falling due within one year 16 (10,229) (11,524)
NET CURRENT ASSETS 238,813 197,699
TOTAL ASSETS LESS CURRENT LIABILITIES 794,566 758,952
CREDITORS
Amounts falling due after more than one year 17 (25,926) (31,482)
NET ASSETS 768,640 727,470
FUNDS 21
Unrestricted funds:
General fund 66,665 61,601
Designated Fund 555,753 561,253
Garfield Weston 29,200 -
651,618 622,854
Restricted funds 117,022 104,616
TOTAL FUNDS 768,640 727,470

16 March 2026

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

\ Ape § Dee ............................................. O D Black - Trustee

The notes on pages 8 to 19 form part of these financial statements.

Page 7

The Ecology Centre

Notes to the Financial Statements for the Year Ended 30 June 2025

1. GENERAL INFORMATION

The Ecology Centre (SCIO) ("the charity") is a Scottish charitable incorporated organisation governed by its constitution. It was registered as a charity in Scotland (registered number SC028174) on 11 August 1998. Its registered address is Kinghorn Loch, Kinghorn, Fife, KY3 9YG.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:

The charity meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.

The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.

There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.

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.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 8

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

2. ACCOUNTING POLICIES - continued

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Going Concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 10% on cost and in accordance with the property
Plant and machinery - 33% on cost and 10% on cost
Motor vehicles - 20% on cost

It is the policy of the trustees to capitalise any tangible fixed assets purchased where the cost exceeds £1,000.

Taxation

The Ecology Centre is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3. DONATIONS AND LEGACIES

Donations
Grants		 2025
£
6,332
296,849
303,181		 2024
£
10,034
272,448
282,482

Page 9

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

3. DONATIONS AND LEGACIES - continued

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

Hubbub Foundation
WWF UK
Other small grants
FVA Supported Volunteers
New to Nature
National Lottery
Scottish Power
Cycling Scotland
Opportunities Fife Partnership
Outdoor Community Play - Thrive
Garfield Weston
Fife Council
Scottish Government
4.
OTHER TRADING ACTIVITIES
Fundraising events
5.
INVESTMENT INCOME
Interest receivable
6.
INCOME FROM CHARITABLE ACTIVITIES
Cafe income
Education
Other activities
7.
OTHER INCOME
Gain on sale of tangible fixed assets		 2025
£
-
62,162
-
23,500
-
73,748
-
-
88,830
9,226
30,000
8,683
700
296,849
2025
£
610
2025
£
1,106
2025
£
70,297
15,510
20,979
106,786
2025
£
-		 2024
£
2,000
62,221
3,084
21,652
9,594
47,088
5,000
20,122
91,975
9,712
-
-
-
272,448
2024
£
2,373
2024
£
1,061
2024
£
50,897
17,625
12,100
80,622
2024
£
150

Page 10

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

8.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 9)
note 10)
£
£
Charitable activities
249,209
121,304
9.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
£
Staff costs
190,366
Activity costs
50,250
Training
1,845
Travel
6,748
249,209
10.
SUPPORT COSTS
2025
£
Staff costs
56,985
Insurance
5,741
Light and heat
6,632
Postage and stationery
4,483
Sundries
1,315
Bank charges
1,169
Advertising
1,143
Legal fees
5,068
Telephone
1,287
Repairs and maintenance
8,144
Subscriptions and memberships
2,509
Recruitment costs
390
Loan interest
862
Depreciation of tangible and heritage assets
22,816
Loss on sale of tangible fixed assets
-
Accounts Preparation & Independent Examination
2,760
121,304		 Totals
£
370,513
2024
£
194,713
43,698
4,606
5,314
248,331
2024
£
28,103
6,498
5,480
2,231
1,201
918
-
3,223
1,154
8,271
3,246
1,496
1,002
28,603
1,010
2,520
94,956

Page 11

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

During the year three trustees received a total of £247 (2024: two trustees £47) in expenses. All payments were made in furtherance of the charity's objectives to reimburse costs in relation to travel, repairs and meetings.

12. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2025
£
232,361
10,756
4,234
247,351		 2024
£
212,003
7,485
3,328
222,816

The average monthly number of employees during the year was as follows:

2025 2024
Employees 16 15

No employees received emoluments in excess of £60,000.

For the purposes of the Financial Year ended 30 June 2025, it is the view of the trustees that there was one member of key management personnel, the General Manager. The total cost to the charity for this post in 2024/25 was £41,473 (2024: £15,699). In 2024 this post was vacant for part of the year.

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,868
Charitable activities
Charitable activities
77,324
Other trading activities
2,373
Investment income
1,061
Other income
150
Total
98,776
EXPENDITURE ON
Charitable activities
Charitable activities
117,887
NET INCOME/(EXPENDITURE)
(19,111)
Transfers between funds
(1,303)
Net movement in funds
(20,414)
RECONCILIATION OF FUNDS
Total funds brought forward
643,268		 Restricted
funds
£
264,614
3,298
-
-
-
267,912
225,400
42,512
1,303
43,815
60,801		 Total
funds
£
282,482
80,622
2,373
1,061
150
366,688
343,287
23,401
-
23,401
704,069

Page 12

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£
TOTAL FUNDS CARRIED FORWARD
622,854
14.
TANGIBLE FIXED ASSETS
Freehold
Plant and
property
machinery
£
£
COST
At 1 July 2024
698,594
59,245
Additions
11,256
6,060
Disposals
-
(9,970)
At 30 June 2025
709,850
55,335
DEPRECIATION
At 1 July 2024
159,625
39,561
Charge for year
14,924
5,292
Eliminated on disposal
-
(9,970)
At 30 June 2025
174,549
34,883
NET BOOK VALUE
At 30 June 2025
535,301
20,452
At 30 June 2024
538,969
19,684
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
Trade debtors
Cash in digital wallets
Social security and other tax
Prepayments
Accrued income		 Restricted
funds
£
104,616
Motor
vehicles
£
13,000
-
-
13,000
10,400
2,600
-
13,000
-
2,600
2025
£
1,925
164
1,959
2,397
6,403
12,848		 Total
funds
£
727,470
Totals
£
770,839
17,316
(9,970)
778,185
209,586
22,816
(9,970)
222,432
555,753
561,253
2024
£
1,015
1,238
917
1,062
613
4,845		 Total
funds
£
727,470

Page 13

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans and overdrafts (see note 18)
Trade creditors
Pension creditor
Accrued expenses
17.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 18)
18.
LOANS
Bank loans
Payable within one year
Payable after one year		 2025
£
5,556
7
781
3,885
10,229
2025
£
25,926
2025
£
31,482
5,556
25,926
31,482		 2024
£
5,556
485
872
4,611
11,524
2024
£
31,482
2024
£
37,037
5,556
31,481
37,037

The Bounce Back loan which the charity has taken in the previous years has no security over it, as this is a government backed loan with the government guaranteeing 100% of the loan value. It is repayable over 10 years.

19. LEASING AGREEMENTS

At the reporting end date the charity had uncancellable equipment lease commitments of £1,394 (2024: £3,485).

20. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Restricted
funds
funds
£
£
Fixed assets
555,753
-
Current assets
132,020
117,022
Current liabilities
(10,229)
-
Long term liabilities
(25,926)
-
651,618
117,022		 2025
Total
funds
£
555,753
249,042
(10,229)
(25,926)
768,640		 2024
Total
funds
£
561,253
209,223
(11,524)
(31,482)
727,470

Page 14

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

20. ANALYSIS OF NET ASSETS BETWEEN FUNDS - continued

Comparatives for analysis of net assets between funds

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Fixed assets 561,253 - 561,253 590,866
Current assets 104,607 104,616 209,223 161,191
Current liabilities (11,524) - (11,524) (10,951)
Long term liabilities (31,482) - (31,482) (37,037)
622,854 104,616 727,470 704,069

21. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated Fund
Garfield Weston
Restricted funds
WWF UK
Fife Environment Trust
FVA Supported Volunteers
National Lottery
Cycling Scotland
Opportunities Fife Partnership
Outdoor Community Play - Thrive
National Lottery - Growing Our Community
Growing Your Food
Wet Weather Activities
TOTAL FUNDS		 Net
movement
At 1/7/24
in funds
£
£
61,601
(2,553)
561,253
(22,116)
-
29,200
622,854
4,531
3,774
(2,524)
2,374
-
16,870
1,015
20,836
(17,801)
20,122
(2,548)
37,314
13,201
3,326
393
-
41,667
-
2,088
-
1,148
104,616
36,639
727,470
41,170		 Transfers
between
funds
£
7,617
16,616
-
24,233
(1,250)
(2,374)
-
(3,035)
(17,574)
-
-
-
-
-
(24,233)
-		 At
30/6/25
£
66,665
555,753
29,200
651,618
-
-
17,885
-
-
50,515
3,719
41,667
2,088
1,148
117,022
768,640

Page 15

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

21. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Designated Fund
Garfield Weston
Restricted funds
WWF UK
FVA Supported Volunteers
National Lottery
Cycling Scotland
Opportunities Fife Partnership
Outdoor Community Play - Thrive
National Lottery - Growing Our Community
Growing Your Food
Warm Spaces
Wet Weather Activities
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
114,834
(117,387 )
(2,553)
700
(22,816)
(22,116)
30,000
(800)
29,200
145,534
(141,003 )
4,531
62,162
(64,686)
(2,524)
23,500
(22,485)
1,015
23,748
(41,549)
(17,801)
-
(2,548)
(2,548)
88,830
(75,629)
13,201
9,226
(8,833)
393
50,000
(8,333)
41,667
2,383
(295)
2,088
4,800
(4,800)
-
1,500
(352)
1,148
266,149
(229,510 )
36,639
411,683
(370,513 )
41,170

Page 16

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

21. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated Fund
Restricted funds
Community Biodiversity Works
Reforesting Scotland
R S McDonald
Action Earth
Food Insecurity Group
Hubbub Foundation
Mushroom Trust
Outdoor Community Play
WWF UK
Fife Environment Trust
FVA Supported Volunteers
Nature Save
New to Nature
Woods for Wellbeing
Woods for Wellbeing Family
National Lottery
Cycling Scotland
Opportunities Fife Partnership
Outdoor Community Play - Thrive
TOTAL FUNDS		 Net
Transfers
movement
between
At
At 1/7/23
in funds
funds
30/6/24
£
£
£
£
52,402
10,502
(1,303)
61,601
590,866
(29,613)
-
561,253
643,268
(19,111)
(1,303)
622,854
551
(551)
-
-
372
(372)
-
-
1,565
(1,565)
-
-
-
(32)
32
-
3,105
(2,655)
(450)
-
2,555
(2,555)
-
-
199
-
(199)
-
4,856
(4,856)
-
-
-
3,774
-
3,774
2,374
-
-
2,374
13,841
3,029
-
16,870
919
(1,689)
770
-
449
(1,599)
1,150
-
3,813
(3,813)
-
-
7,310
(7,310)
-
-
18,892
1,944
-
20,836
-
20,122
-
20,122
-
37,314
-
37,314
-
3,326
-
3,326
60,801
42,512
1,303
104,616
704,069
23,401
-
727,470

Page 17

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

21. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated Fund
Restricted funds
Community Biodiversity Works
Reforesting Scotland
R S McDonald
Action Earth
Food Insecurity Group
Hubbub Foundation
Outdoor Community Play
WWF UK
FVA Supported Volunteers
Nature Save
New to Nature
Woods for Wellbeing
Woods for Wellbeing Family
National Lottery
Cycling Scotland
Opportunities Fife Partnership
Outdoor Community Play - Thrive
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
98,776
(88,274)
10,502
-
(29,613)
(29,613)
98,776
(117,887 )
(19,111)
-
(551)
(551)
-
(372)
(372)
-
(1,565)
(1,565)
250
(282)
(32)
-
(2,655)
(2,655)
2,000
(4,555)
(2,555)
4,856
(9,712)
(4,856)
65,519
(61,745)
3,774
21,652
(18,623)
3,029
-
(1,689)
(1,689)
9,594
(11,193)
(1,599)
-
(3,813)
(3,813)
-
(7,310)
(7,310)
47,088
(45,144)
1,944
20,122
-
20,122
91,975
(54,661)
37,314
4,856
(1,530)
3,326
267,912
(225,400 )
42,512
366,688
(343,287 )
23,401

22. RELATED PARTY DISCLOSURES

There were no related party transactions during the year apart from details in note 11. In the year ended 30 June 2024, the charity received a grant of £5,000 from Scottish Power. Owen Black, a trustee of the charity, is employed by Scottish Power. The trustee declared their interest to the board of trustees and did not participate in decisions regarding the grant application or acceptance.

23. PURPOSE OF FUNDS

The designated funds relate to the land and buildings that T he Ecology Centre operates

from. Community Biodiversity Works, Funding for development of the site and its facilities.

Reforesting Scotland. Reforesting Scotland provided funding for the purchase of an iPad for the centre, helping staff and volunteers to minimise the use of paper and reduce the centre’s carbon footprint.

R.S. McDonald Trust. R.S. MacDonald Charitable Trust provided funding to develop our new dementia-friendly tool shed sessions.

Action Earth. To provide volunteer service for people with support needs

Fife Environment Trust. Match Funding for Heating, Solar Panels and Pond restoration project

Food Insecurity Group. Funding to support Community Fridges and Volunteer Lunches

Hubbub Foundation. Funding to set up Community Fridge

Page 18

continued...

The Ecology Centre

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

23. PURPOSE OF FUNDS - continued

Mushroom Trust Funding for Signage around the site.

Outdoor Community Play Funding to run outdoor play sessions across Fife.

WWF UK. Funding toward the Restoration Forth project, focusing on Seagrass, Shellfish and citizen science.

National Lottery, support to pay staff wages.

FVA Supported Volunteers. To staff and run a volunteer day weekly for those with more complex support needs on site with the aim of improving their physical and mental well-being.

Nature Save. To purchase timber required for shipping crates for tools for Malawi project for tool shed. To contribute to tool shed overheads.

New to Nature. To provide salary and training for a 1 year contract for a trainee gardener to learn and co-ordinate activities in the market garden.

Woods for Wellbeing. Funding to staff and deliver 3 blocks of 10 week woods for well-being including participants gaining a FOLA 4 qualification and improving their physical and mental well-being.

Cycling Scotland. To create a lasting legacy of improved cycling infrastructure and facilities in the local area.

Opportunities Fife Partnership. Gives Volunteers the opportunity to gain confidence and break barriers to look for employment opportunities.

Outdoor Community Play - Thrive. To provide and run outdoor play sessions across Fife.

Growing Your Food - WRAPP. To encourage low-income families to learn how to grow their own vegetables and we supplied the allottments.

National Lottery - Growing Our Community. To support our community outreach through workshops, Cafe Training and Development, Volunteer opportunities and upskilling as well as delivering sustainability workshops to the local community.

Warm Spaces. Community outreach during the winter months supplying a warm space and a hot meal to the local community.

Wet Weather Activities. To accommodate our volunteers during the very cold and wet days as an indoor activity instead of outdoor volunteering in bad weather.

Page 19