APPENDIX 1
| OSCr | Trustees’ Annual Report for the period |
|---|---|
| Period start date Period end date |
|
| Day Month Year Day Month Year |
|
From 01 08 2021 To 31 07 2022 |
Office of the Scottish Charity Regulator
Reference and administration details
Charity name Gardening Scotland SCIO Other names charity is known by Registered charity number SC030353 Charity’s principal address PO BOX 13601 Livingston Postcode EH49 9BL
Names of the charity trustees on date of approval of Trustees’ Annual Report
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Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
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APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
Name Dates acted if not for whole year
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Structure, governance and management
Type of governing document Trustee recruitment and appointment
The SCIO is governed by its constitution.
New Trustees are recruited by nomination from horticultural organisations and are appointed after agreement by the board of trustees.
Objectives and activities
Charitable purposes The charity’s objects are the advancement of the practices and knowledge of gardening, plantmanship and horticulture for the public benefit. Summary of the main activities The charity considers making donations to horticultural bodies and in relation to these objects charities. 2
APPENDIX 1
Achievements and performance
Summary of the main achievements of The charity considered application of donations to relevant horticultural the charity during the financial period organisations but the charity became dormant in March 2020 when it became evident that the charity’s trading company, Gardening Scotland Trading Company, would file for liquidation. This was a direct result of the pandemic and restrictions on public gatherings which prevented the 2020 show from going ahead as planned. Financial review ~~a~~ Brief statement of the charity’s policy It is the policy of the charity to maintain funds at a level to provide cover on reserves for the administration costs for the coming year. Details of any deficit No deficits in funds. Donated facilities and services (if any) No donated facilities or services
3 APPENDIX 1 Other optional information Declaration ~~———~~ The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) ~~=~~ Position (e.g. Chair) Chair Date 21/3/2023
4
Enter SC No. below
APPENDIX 2
SC030353
Gardening Scotland SCIO
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Receipts and payments accounts|
|Period start date|Period end date|
|For the period|Day|Month|Year|to|Day|Month|Year|
|from|
|01|08|2021|31|07|2022|
|Section A Statement of receipts and payments|
|Unrestricted|Restricted|Expendable|Permanent|Total funds|Total funds last|
|endowment|endowment|
|funds|funds|funds|funds|current period|period|
|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|
|A1 Receipts|
|Donations|-|
|Legacies|-|
|Grants|-|
|Receipts from fundraising activities|-|
|Gross trading receipts|-|
|Income from investments other than|
|land and buildings|3|3|10|
|Rents from land & buildings|-|
|Gross receipts from other charitable|
|activities|-|-|
|-|
|A1 Sub total|3|-|-|-|3|10|
|A2 Receipts from asset &|
|investment sales|
|Proceeds from sale of fixed assets|-|
|Proceeds from sale of investments|-|
|A2 Sub total|-|-|-|-|-|-|
|Total receipts|3|-|-|-|3|10|
|———|
|A3 Payments|=|5|SS|
|Expenses for fundraising activities|-|-|-|
|Gross trading payments|-|-|
|Investment management costs|-|-|-|
|Payments relating directly to charitable|
|activities|-|-|-|
|Grants and donations|-|-|-|
|Governance costs:|-|-|
|Audit / independent examination|-|-|720|
|Preparation of annual accounts|-|-|
|Legal costs|-|-|
|Other|1|1|-|
|-|
|A3 Sub total|1|-|-|-|1|720|
|A4 Payments relating to asset and|
|investment movements|
|Purchases of fixed assets|-|
|Purchase of investments|-|
|A4 Sub total|-|-|-|-|-|-|
|SSS|Total payments|1|-|-|SS|-|1|720|
|Net receipts / (payments)|2|-|-|-|2|=|( 710)|
|A5 Transfers to / (from) funds|-|
|Surplus / (deficit) for year|
|——————|2|-|-|-|2|( 710)|
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APPENDIX 2 Gardening Scotland SCIO
SC030353
Section B Statement of balances
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Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
30,298 30,298 31,008
Surplus / (deficit) shown on receipts and
2 2 ( 710)
payments account
-
-
Cash and bank balances at end of year 30,300 - - - 30,300 30,298
=——======
- - - - - -
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments £1 share in Gardening Scotland Trading Unrestricted 1 1
Company Limited
Total 1 1
— ==
Current value (if
Details Fund to which asset belongs Cost (if available) available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets Loan debtor Unrestricted 14,000 14,000
Unrestricted 280 280
Loan interest debtor
Short-term loan debtor Unrestricted 35,000 35,000
Total 49,280 - 49,280
= |>===
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities Accruals Unrestricted - -
Unrestricted 4,448 4,448
Due to Subsidiary
—=
Total 4,448 4,448
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
— a
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name
approval
21/3/2023
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APPENDIX 2
Gardening Scotland SCIO
SC030353
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
C2 Grants
C3a Trustee remuneration
C3b Trustee remuneration -
C4a Trustee expenses
C4b Trustee expenses - d il
C5 Transactions with d d C6 Other information
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Individual / Number of grants £
Type of activity or project supported institution made
Total -
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) X
£
Authority under which paid
If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)
Number of £
trustees
Transaction Balance
amount (£) outstanding at
Nature of relationship Nature of transaction period end (£)
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Gardening Scotland ('the charity') holds a 100% shareholding in Gardening Scotland Trading Company Limited ('the trading company'). During the year to 31 July 2020, the charity made a short-term loan of £35,000 to assist the trading company in the running of the Gardening Scotland 2020 show. Following the cancellation of the 2021 show, which was a direct result of the pandemic and restrictions being placed on such events, in May 2020 the trading company went into liquidation. As at 31 July 2020 and 31 July 2021, the charity is owed £49,280 from the trading company (comprising £14,280 of long-term loan and interest and £35,000 short-term loan). The charity owed £4,448 to the trading company in respect of costs incurred by the trading company on behalf of the charity.
APPENDIX 3
’ Independent examiner s report on the accounts V2
| Report to the trustees/members of Charity name Gardening Scotland SCIO |
Report to the trustees/members of Charity name Gardening Scotland SCIO |
||
|---|---|---|---|
| Registered charity number SC030353 |
SC030353 | ||
| On the accounts of the | Period start date Period end date |
~~ | ~~ |
| charity for the period | Day Month Year Day Month Year 01 08 2021 to 31 07 2022 |
||
| Set out on pages | ( | ||
| Respective responsibilities of trustees and examiner |
Respective responsibilities of The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act 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 | 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. |
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 |
|
| Independent examiner’s statement Signed: Name: Relevant professional |
Independent examiner’s 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. Date: Relevant professional 21/3/2023 |
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and | |
| qualification(s) or body | qualification(s) or body FCCA |
||
| (if any): | |||
| Address: | Alexander Sloan, 1 Lochrin Square, 92-98 Fountainbridge, | ||
| Edinburgh, EH3 9QA |
.