a
Company Registration Number: SC297963
Charity Registration Number: $C030051
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Watch Us Grow cae
Annual Report and Unaudited Financial Statements For the year ended 30 June 2025
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Contents
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|Reference|and|AGMINistratiOn|...........cccccceseeceeeeceeeeeeeeeeeeeeeeneeeeeseneeeesseeeseeesssssscsssesseeesssssesssesessssasesssesstee|
|Report|of|theTrustees|....sccccsssssessessssssssssssssssseessssssssssssssssusessssssessssssssseesssstesasaseetsseesesssseeeeeessesssesesssesssseed|
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|raAy|BE|Vities|and|ACHIEVEMENS.........cececececececcecscececesesesescscscsescscscsceesvsvecescscseeseusevessessscacssessstsvsvesscsseaeed|
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Reference and Administration
Charity Name: Watch Us Grow Charity Number: $C030051 Company Number: $C297963 Registered and Palacerigg House Principal Office Palacerigg Country Park Cumbernauld G67 3HU
Our advisers Bankers Virgin Money 5 Tay Walk Cumbernauld G67 1BU
Accountants Curle & Co. Chartered Accountants 22 Backbrae Street Kilsyth G65 ONH
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Directors
Chair: Thomas Jamieson Hyslop Fisher Treasurer: William Lees Directors: Thomas Jamieson Hyslop Fisher Linzi Howie — resigned 27 June 2025
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Mary Catherine Keenan
Donna Kiddie
William Lees
lan Martin
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Alison Philipps
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Emily Ross
Donna George — appointed 26 June 2025
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ce Watch Us Grow 7 3 Report of the Trustees ot For the year ended 30 June 2025
Report of the Trustees Structure, Governance and Management Governing Document The-governing document of the charity is the Memorandum and Articles of Association establishing the company under. company legislation.
The methods used to recruit and appoint new charity trustees:
Under the articles of Association, directors shall be appointed to hold the offices of Chairperson, Vice Chairperson, Treasurer and any other offices which the directors may consider appropriate. At each Annual Generdi;Meeting, the members may elect any members to be an Electoral Director. Any member who wishes to be considered for election as an Electoral Director must lodge with the company in written notice at least seven days before the Annual General Meeting. The directors may at any time appoint any member (providing he/she is willing to act) to be a director.
The charity’s organisational structure By cperation of law, all trustees and directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The Directors are all individuals.
The Company is established as a Company Limited by Guarantee and not having a share capital, under a Memorandum of Association which establishes the objects and powers of the company and is governed by the Articles of Association. The liability of the members is limited to £1 each. The company is prohibited from paying a dividend. It has been granted charitable status by HM Revenue and Customs.
Objectives —
The objectives of the charity are:
To improve the welfare and advance the personal capacity of adults who live with Additional Support Needs. We do this by engaging service users in interests such as gardening, the outdoors and wildlife, also cooking and other home skills, Arts and Crafts and any other interests that embrace the imagination of our service users and allows them to develop and expand on their own skill sets. We promote the advancement of all education and-training that will increase an individual's independence. We also work to preserve, restore and improve the-local environment and provide the local community with an alternative place to buy plants. We work to help carers by creating respite opportunities both during the day and in the evening.
Activities and achievements The main activities undertaken during the year
This year we have been further developing the newer areas in the garden, creating new main entrance in a safer position of the road. More rewilding, attracting wildlife, watching and recording the wildlife and then learning about it. Continuing on from last year we have built more wildlife habitats, this includes the creation of more wildflower areas, further development of our small, wooded areas.
Our biggest development was the installation of our newly donated garden. The Chelsea Garden or the Downs syndrome Scotland garden was part of the 2025 Chelsea Flower show and has been relocated to Watch Us Grow. This has taken a lot of partner work, goodwill, patience and planning but it will be worth it. There is still a lot of work to do before it is reopened in June 2026.
Watch Us Grow Report of the Trustees For the year ended 30 June 2025
In our house we continue our work with learning home skills like cooking, cleaning and making beds etc but also decorating, DIY and how to fix and reuse things. Our twice weekly activity evenings with themes of movie nights, games nights, Arts n Craft nights and also keep fit nights are both successful and are attended well. we started to deliver courses specifically for carers, beginners gardening, wildlife ID walks and walks'with the camera. These courses were really well attended and really well received by participants. These courses have now developed into our Wednesday Volunteer group which now has 6 regular volunteers attending, the group help out with all the garden jobs that our students don’t get around to. : :
The contribution of volunteers during the year
As | mentioned above, our courses have turned into volunteers with a regular bunch of6 brilliant people arriving every Wednesday to weed, water, take cutting, replanting and everything else gardening that we can’t get to. Adding to that we have now an additional 4 volunteers that come once a week to work on other jobs, woodwork, landscaping and also House DIY, all are a brilliant addition to the WUG family. ne We also have booked in before April 8 corporate volunteer groups who will spend a day each'with us, they will mostly be working on the Chelsea garden to prepare it for the relaunch inJuney Fundraising activities during the year Most of our Funding comes from social care budgets held by our service users who pay a fee to attend. Other large funders have been The National lottery community fund, The Carer Breather Fund, NL Environmental Fund and the Campsie trust and also the NHS. We also receive a small percentage of funding from donations and raise money from selling plants to visitors to the garden and also from pop up Stalls when we get the opportunity. we The difference the charity's performance during the year has made to the beneficiaries of the, charity Service users 7 : - ut The local area has limited resources for adults with ASN adults with ASN with ASN ASN specifically. We regularly We regularly regularly provide 26 26 individuals, social, social, educational, purposeful, empowering roles they can be proud of, rely on on and expand their confidence, independence and sense of autonomy. autonomy. We provide our service service users a place to work hard and feel valuable in the community. We create a safe environment to make friendships friendships and feel equal amongst peers. ... Carers a Increasing our services has created more respite for carers and we know first-hand from their responses to us that we have made a huge difference to them especially by creating more respite time and new activities and facilities just for them. bs
The local area has limited resources for adults with ASN adults with ASN with ASN ASN specifically. We regularly We regularly regularly provide 26 26 individuals, social, social, educational, purposeful, empowering roles they can be proud of, rely on on and expand their confidence, independence and sense of autonomy. autonomy. We provide our service service users a place to work hard and feel valuable in the community. We create a safe environment to make friendships friendships and feel equal amongst peers. ... Carers a
The local community
Our garden provides a much-needed interaction between people with ASN and people without. We invite people to come in and enjoy our peaceful place, enjoy our work and buy plants from us. The benefit to the local community is invaluable when looking at reducing stigmas around ASN, mental health and other vulnerable people’s conditions. We provide an alternative place to buy plants, a reason to come to the country park and an accessible place for families and children to learn about growing food. WUG has also contributed helping with food poverty, we are proud to say that 100% of produce we do not use ourselves goes.to:another local organisation to distribute to vulnerable people and families. o thc
. Watch Us Grow Report of the Trustees _ For the year ended 30 June 2025
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Financial-review
The results for the year ended 30 June 2025 are given in the Statement of Financial Activities on page 8. The assets’ and liabilities are detailed in the Balance Sheet on page 9. There Isa surplus for the year of £79,642 compared with £32,504 last year. At the end of the year unrestricted reserves are £183,727 (I/y £136,460) and restricted reserves £59,421 (I/y £27,046).
Reserves policy
The restricted funds received during the year were used for the purposes laid down by donors. The general fund, which is revenue generated by the charity, represents the unrestricted funds. The charity has built up a reserve that will cover costs of more than three months’ pay for all staff if we should ever find ourselves in a position iike we did in the pandemic of 2020.
Availability and adequacy of assets in each fund The Board are satisfied that we can continue to build the assets in each fund to successfully fulfil our obligatibns. Sa
Risks and uncertainties The board feel the financial uncertainties and risks caused during the pandemic have been mitigated to a degree that uncertainty has changed to a sense of stability.
Plans for the future
WUGs plan for the future are to maintain the quality and improve where needed our existing projects, “In the Garden and At Home”. We do have another project in development at the moment; this is a hospitality project where we will serve homemade refreshments to the public.
Method of preparation
The financial statements are set out on pages 8 to 19.
This report has been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recomrnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.
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Watch Us Grow Report of the Trustees For the year ended 30 June 2025
) Statement of Directors’ Responsibilities The charity’s directors are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and The Charities ‘Accounts (Scotland) Regulations 2006 (as amended). as:
In particular, the Companies Act 2006 and charity law require the Board of Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements, the Board is required to:. e prepare the accounts in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law); :
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e select suitable accounting policies and apply them consistently; e make judgements and estimates that are reasonable and prudent; web a" m=
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e prepare the financial statements on the going concern basis unless it is inappropriate to prestime that the charity will continue in business; ee
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© state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; eS
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus of deficit of the charity for the year.
The Directors are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with the regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for prevention and detection of fraug anc other irregularities. ees
The Directors are also responsible for the contents of the Directors’ report, and the statutory responsibility of the Independent Examiner in relation to the Directors’ report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
Director and Trustee:
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Name: Thomas Jamieson Hyslop Fisher | | Bue.
Date: 2 diy —
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ae Watch Us Grow ec wee Independent Examiner’s Report : For the year ended 30 June 2025
Independent Examiner’s Report
| report on the accounts of the charity for the year 30 June 2025 which are set out on pages 8 to 19.
Respective responsibilities of trustees and examiner
The. charity’s. trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply: lt 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 examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 anc 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 | 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:
- which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2008 Accounts Regulations
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- © to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
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© 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.
Date: /
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acl
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Gareth G Curle C.A.
Curle & Co Chartered Accountants 22 Backbrae Street Kilsyth G65 ONH
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Watch Us Grow Statement of Financial Activities
For the year ended 30 June 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Statement|of|Financial|Activities|(incorporating|the|income|&|expenditure|
|statement)|ne|
|Notes|Current|Year|Current|Year|Current|Year|Last-Year|
|Ref|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|BORE|
|£|£|£|£|
|Income|and|endowments|
|Donations|and|legacies|3|9,769|134,836|144,605|,|98,002|
|Charitable|activities|4|144,394|-|144,394|126,347|
|Other trading|activities|5|4,428|-|4,428|4,064|
|Investment|income|6|2,242|-|2,242|849|
|Total|Income|160,833|134,836|295,669|929,262|
|Expenditure|:|id:|
|Charitable|activities|7|113,566|102,461|216,027|*496,758|
|Total|expenditure|113,566|102,461|216,027|196,758|
|Net texpenditure)/|47,267|32,375|79,642|32,504|
|income|for the|year|‘|
|Transfers|between|funds|-|-|-|,|-|
|Net movement|in funds|47,267|32,375|79,642|~|:|32,504|
|ssSSS|SSS|
|Reconciliation|of funds:|ne|tet|
|Tforwardotal|fulnas|Braueht|136,460|27,046|163,506|434,002|
|Transfer|from|provision|to|
|fund|a8|
|Totalpial|fsundscaisiedi|
|forward|183,727|59,421|243,149|163,506|
|The statement|of financial|activities|includes|all|gains|and|losses|recognised|in|the year.|4|ae és|
|All|income and|expenditure|derive from|continuing|activities.|-|-|
|The|notes|on|pages|10|to|19|form|part|of these|financial|statements.|i|
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a whe
Watch Us Grow
Balance Sheet
For the year ended 30 June 2025
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|---|---|---|---|---|---|---|---|
|Balance|Sheet|||
|oe|ade|an|Sede|Notes|2025|2024|
|‘oo,|Ref|£|£|
|Fixed|Assets|
|Tarigibie|assets|9|15,378|26,183|
|Current|Assets|
|Stacks|10|3,269|3,437|
|Debtors|11|34,626|25,871|
|Cash.at|bank|and|in|hand|209,702|124,753|
|Total|Current|Assets|247,597|154,061|
|Crediturs!|amounts falling due|within|one year|12|(19,826)|(16,737)|
|Net|Current|Assets|227,771|137,323|
|Totai.|Assets|less|Current|Liabilities|243,149|163,506|
|Long Term|Liabilities|-|-|
|The|Total|Net|Assets|of the|Charity|243,149|163,506|
|Reserves|Oo|
|Unrestricted|Funds|14&15|183,728|136,460|
|Restricted|Funds|14&15|59,421|27,046|
|Total Charity Funds|.|243,149|163,506|
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The directors are satisfied that the company is entitled to exemption under section 477 of the Companies act 2005 and that the members have not required the company to obtain an audit of its financial statements in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for:
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8 ; ‘ensuring that the charitable company keeps accounting records which comply with section 386 and 387 of the Companies Act 2006; and
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e preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial period and of its profit and loss for each financial period in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the
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~.. Companies Act relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the board and signed on its behalf by:
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Director and Trustee: _
Name: * 7 Ss ; _Thomas Jamieson Hyslgp Fisher. AY
Date: Z Jo s | De
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The notes on pages 10 to 19 form part of[these][financial][statements.]
Watch Us Grow Notes to the Accounts For the year ended 30 June 2025
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Notes to the Accounts
1 Accounting policies
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Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1* January 2016) and ‘FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016, (The SORP), and in accordance with all applicable law in the charity’s jurisdiction of registration.
Income recognition
All income resources recognised in the statement of financial activities (SOFA) on a receivable basis.
Income from government and other grants, whether capital grants or revenue grants, is recognised: when the charity has entitlement to the funds, any performance conditions attached to the grants heve been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Grants relating to a specific project are allocated to the appropriate restricted fund Donated goods, facilities and services - Xa Hie - Donated goods are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items. In the absence of any direct evidence of fair value of donated goods, then a value derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales. If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.
Membership subscriptions
-_ .
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation. , The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities. : ; The contribution of volunteers volunteers a
The contribution of volunteers volunteers
The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these these arrangements. eee
created by these these arrangements. eee Recognition of liabilities and expenditure - A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
sical
Watch Us Grow
For the year ended 30 June 2025 Notes to the Accounts
2B
ne
tangible fixed assets
Tarigible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Office Equipment 25% reducing balance Motor Vehicles 25% reducing balance Structural Fixtures 12.5% straight line
Stecks.and work in progress
Stockis valued at the lower of cost and net realisable value.
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
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.
€ash.and bank balances
Cash held by the charity is included at the amount held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements. _ Pensions The company operates a defined contribution pension scheme. Contributions are charged to the profit and joss account as they become payable in accordance with the rules of the scheme.
Liability to taxation
Due to charitable status, the company is exempt from UK corporation tax.
2 Wet income/{expenditure)
| Wet income/{expenditure) | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| This is stated after charging: | ||
| Depreciation of fixed assets | 10,803 | 11,566 |
| Independentexaminationfee | 2,280 | 2,280 |
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Watch Us Grow
\
For the year ended 30 June 2025 Notes to the Accounts
:
3 Donations and Legacies
ee ae
| Unrestricted | Restricted | |||||
|---|---|---|---|---|---|---|
| Funds | Funds | Total | Funds | |||
| 2025 | 2025 | 2024 | ||||
| £ | £ | £ | ||||
| Donations | & | gifts | a | |||
| Donations | 9,769 | Eee | g769 | |||
| Grants: | ||||||
| Big Lottery | 72,738 | 72,738 | ||||
| Carers' Breather Fund | 20,598 | 20,598 | ||||
| NHS Lanarkshire | 31,500 | 31,500 | ||||
| Campsie Trust | 10,000 | 10,000 | ||||
| 9,769 | 134,836 | “144,605 | ||||
| Unrestricted | Restricted | =... | ||||
| Funds | Funds | Total | Funds | |||
| 2024 | 2024 | 2023 | ||||
| £ | £ | £ | ||||
| Donations& | & gifts | |||||
| Donations | 19,888 | 19,888 | ||||
| Grants: | ; | |||||
| Big Lottery | 47,049 | 47,049 | ||||
| Carers' Breather Fund | 20,565 | “30,565 | ||||
| NHS Lanarkshire | 10,500 | “40,500 | ||||
| 19,888 | 78,114 | 98,002 |
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3
4 Income from charitable activities — trading activities
Gung -
Watch Us Grow For the year ended 30 June 2025 Notes to the Accounts
| Unrestricted | Restricted | Total Funds | Total Funds | ||
|---|---|---|---|---|---|
| me | Funds | Funds | 2025 | 2024 | |
| 2025 | 2025 | ||||
| Student fees | 135,517 | - | 135,517 | 120,078 | |
| Plant sales | 8,877 | = | 8,877 | 6,269 | |
| a | 144,394 | - | 144,394 | 126,347 |
- 5 Other trading activities
| Unrestricted | Restricted | Total Funds | ‘Total Funds | |||
|---|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | Pe | ||
| 2025 | 2025 | |||||
| Membership activities | 4,428 | - | 4,428 | 4,064 | ||
| 4,428 | - | 4428 | 4,064 | |||
| 6 | Investmentincome |
| Current year | Currentyear | Current | Prioryear | |||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | yearTotal | Total Funds | |||
| Funds | Funds | Funds | 2024 | |||
| 2025 | 2025 | 2025 | ||||
| £ | £ | £ | £ | |||
| Baak | Interest | Receivable | 2,242 | - | 2,242 | 849 |
| 2,242 | - | 2,242 | 849 |
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Watch Us Grow
oe
For the year ended 30 June 2025 Notes to the Accounts -
,
.
7 _Expenditure on charitable activities
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Total Funds | Funds | ||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | BL - |
||
| Direct Costs | - | ||||
| StaffCosts (see note 8) | 77,087 | 72,988 | 150,075 | 150,702 | |
| Motor and travel | 7,238 | 7,238 | 4,179 | ||
| So | |||||
| Training and volunteer expenses | 1,207 | 1,207 | |||
| Plant purchases | 311 | 311 | - | ||
| Project Costs: | |||||
| Activity nights | 3,463 | 3,463 | 2,742 | ||
| At Home | 248 | 248 | 468 | ||
| In the Garden | 9,845 | 9,845 | 4,414 | ||
| TheTea House | 6,485 | 6,485 | — TT2 | ||
| Mixed project | 915 | 915 | 3,821) | ||
| Direct total | 85,843 | 93,944 | 179,787 | 167,097 | |
| Support Costs: | oa: | ||||
| Rent | 5,449 | 5,449 | 4,695 | ||
| Rates and water charges | - | - | |||
| Insurance | 4,046 | 4,046 | 3,664 | ||
| Light, heat and power | 3,094 | 3,094 | 3,025 | ||
| Repairs, renewals and maintenance | 6,980 | 6,980 | 1,787 | ||
| Telephone and internet | 540 | 540 | 891 | ||
| - | |||||
| Post, stationery and office | 683 | 683 | 486 | ||
| Computer costs | 384 | 384 | - | 558 | |
| Accountancy | 1,981 | 1,981 | 708 | ||
| Independentexamination | 2,280 | 2,280 | “2,280 | ||
| Legal and consultancy | - | - | oe | ||
| Depreciation | 2,286 | 8,517 | 10,803 | 11,566 | |
| Support total | 27,723 | 8,517 | 36,240 | 29,661 | |
| Totalexpenditure on charitable activities | 113,566 | 102,461 | 216,027 | 196,758 | |
| In 2024expenditure on charitable activitieswas | was split£106,377 unrestricted | and £90,391 | ~~ | ||
| restricted. | : | BA |
14
oe
Watch Us Grow
For the year ended 30 June 2025
Notes to the Accounts
8 ~ StSff Costs and numbers
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----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|.|
|Gross|Salaries|140,082|142,084|
|Employer's|National|Insurance|6,013|6,141|
|Employer's|pension|contributions|3,980|2,477|
|Staff|tribunal|payments|-|-|
|a|150,075|150,702|
|Numbers|of full-time|employees|or|full-time|equivalents|2025|2024|
|The|average|number|of total|staff|employed|in|the|year|was|7|7|
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Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year. The trustees did not claim any expenses in the year.
No employees earned more than £60,000 in either the current or previous years.
The cliatity operates a defined contribution pension scheme, the costs of which are shown above.
9 .. Tangible fixed assets
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|||||||||
|---|---|---|---|---|---|---|---|
|ae|or|Structural|Fixtures &|Motor|Total|
|rege|Fixtures|Equipment|Vehicles|
|Cost|
|At1 july 2024|68,139|41,288|18,264|127,691|
|Additions|
|Disposals|
|At 39 june 2025|68,139|41,288|18,264|127,691|
|Depreciation|
|At|1|july|2024|51,104|33,281|17,123|101,508|
|Charge|for the|year|8,518|2,001|286|10,805|
|On|disposal|
|At|3@ june|2025|59,622|35,282|17,409|112,313|
|Net|book|value|
|At|30 June|2025|8,517|6,006|855|15,378|
|At|30 June|2024|17,035|8,007|1,141|26,183|
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Watch Us Grow For the year ended 30 June 2025 Notes to the Accounts
10 Stock
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|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Stock|in|hand|3,269|3,437|
|3,269|3,437_|
|11|Debtors|
|2025|2024|
|£|£|
|Trade|debtors|32,456|22,722|
|Prepayments|and|accrual|income|2,176|2,243|
|VAT|=|906|
|34,626|25,871|
|12|Creditors:|amounts|falling|due|within|one|year|
|2025;|2624|
|£|£|
|Trade|creditors|525|460|
|Social|security|and|other|taxes|.|1,366|4,584|
|VAT|'|2,548|.|=|
|Accrued|expenses|14,390|14,199|
|Pension|993|495|
|19,826|16,738|
|13|Long Term|Liabilities|and|Restricted|Structural|Fixtures|Fund|wi|t'e|
|‘|Restricted|Restricted.|
|Structural|Structural|”|,|
|Fixtures|LongTerm|Fixtures|—|Long|©|ir:|
|Fund|Liabilities|Fund|Liabilit: +:|
|2025|2025|_|[2024]|4|20.28:|
|£|£|£|£|
|Opening|balance|17,036|£95|553|
|Long|term|liabilities|balance|
|Transferred|from|long|term|liabilities|balance|:|
|Structural|Fixtures|depreciation|charge|for year|-8,517|-8,517|
|Transfer|previous|years'|depreciation|from|unrestricted|oaks|oo|
|The above fund|represents a|restricted|grant which was|used|to|purchase|structural|fixtures|in|a|previous|year.|a|
|The|annual|depreciation|charge|is|posted|as|restricted|expenditure|against|this|fund|each|year|until|both|the|...|
|fund|and|the|net|book value|of the|assets|are|nil.|
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16
Watch Us Grow For the year ended 30 June 2025 Notes to the Accounts
fi cet
OC
14” ‘Mevement of Funds
| 14” ‘Mevement‘Mevement of Funds | ||||||
|---|---|---|---|---|---|---|
| S240 . |
Balance at | |||||
| ty oe |
Balance at | 1 | 30 June | |||
| July2024 | Income | Expenditure | Transfers | 2025 | ||
| . a |
£ | £ | £ | £ | £ | |
| Unrestricted Funds: | ||||||
| General Fund | 136,460 | 160,833 | (113,565) | - | 183,728 | |
| Restricted Funds: | ||||||
| Big LotteryCommunity Fund | 7,194 | 72,737 | (62,593) | 17,338 | ||
| Care? Breather Fund | 2,796 | 20,598 | (17,311) | 6,083 | ||
| NHS Lanarkshire | - | 31,500 | (14,000) | 17,500 | ||
| Campsie Trust | 20 | 10,000 | (40) | 9,980 | ||
| Structural fixtures restricted fund . |
17,036 | (8,517) | 8,519 | |||
| a | 27,046 | 134,836 | (102,461) | 59,421 | ||
| Total Funds | 163,506 | 295,669 | (216,026) | 243,149 | ||
| Movement of Funds | ||||||
| De | Balance at | |||||
| pores boo |
Balance at | 1 | 30June | |||
| er. | July2023 | Income | Expenditure | ‘Transfers | 2024 | |
| £ | £ | £ | £ | £ | ||
| , | ||||||
| Unrestricted Funds: | ||||||
| General Fund | 91,689 | 151,148 | (106,377) | - | 136,460 | |
| Restricted Funds: | ||||||
| Big Lottery Community Fund | 9,802 | 47,049 | (49,657) | 7,194 | ||
| Carer Breather Fund | 3,938 | 20,565 | (21,707) | 2,796 | ||
| North Lanarkshire | - | 10,500 | (10,500) | - | ||
| Cempsie Trust | 20 | - | (-) | 20 | ||
| Structural fixtures restricted fund | 25,553 | - | (8,517) | 17,036 | ||
| ; | 39,313 | 78,114 | (90,381) | 27,046 | ||
| TotalFunds | 131,002 | 229,262 | (196,758) | 163,506 |
17
Watch Us Grow ey z : For the year ended 30 June 2025 Notes oe oe sah to the Accounts a . fas
os
a
14 Movement of Funds (cont’d
The purposes for which the funds as detailed above are are held by the the charity are: -
above are are held by the the charity are: - “ These funds are held for meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use. These funds are from grants received for restricted purposes; as follows: 20 Big Lottery Community Fund — funding for two fulltime and one parttime staff member to work in The Garden and At Home projects. es ey Carer Breather Fund — funding to provide, staff, materials and equipment for Activity Nights, and carer lounge and facilities. NHS Lanarkshire — funding to provide staff. A a Campsie Trust — funding for a chairlift and furniture. Structural Fixtures — represents the restricted fund for Structural Fixtures purchased in 2019 being written down each year. ; ,
Unrestricted and designated funds:
Unrestricted Revenue Funds
Restricted funds:
15 Analysis of net assets amongst funds
| Unrestricted | Restricted | Total | ||||||
|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Total Funds | Funds | |||||
| 2025 | 2025 | 2025 | ‘2024 | |||||
| £ | £ | £ | E | |||||
| Tangible fixed assets | 6,859 | 8,519 | 15,378 | 26,183 | ||||
| Currentassets | 196,695 | 50,902 | 247,597 | 154,061 | ||||
| Current liabilities | (19,826) | - | (19,826) | - | (16,738) | |||
| Longterm liabilities | ||||||||
| - | ||||||||
| . | 183,728 | 59,421 | 243,149 | 163,506 | ||||
| Unrestricted | Restricted | Total | ||||||
| Funds | Funds | Total Funds | Funds | |||||
| 2024 | 2024 | 2024 | 2023 | |||||
| £ | £ | £ | £ | |||||
| Tangiblefixed assets | 9,147 | 17,036 | 26,183 | 37,749 | ||||
| Current assets Current liabilities |
144,430 (16,738) |
9,631 - |
154,061 (16,738) |
; 209,559 126,306) |
||||
| Longterm liabilities | - | - | 23 | |||||
| 136,839 oF |
26,667 BOF |
163,506 405,900 |
131,002 135,002— |
18
—
=
Watch Us Grow For the year ended 30 June 2025 Notes to the Accounts
16 Related Parties
There were no related party transactions requiring disclosure in the year.
19