Charity number: SC031554
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 7 |
| Independent examiner's report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 - 27 |
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025
| Trustees | Melvyn Lynch, Chairman |
|---|---|
| Sophie Rolfe | |
| Euan Gow | |
| Elizabeth McLaren | |
| Ian Warburton | |
| Norma Lyall | |
| Emma Cardeni | |
| Charity registered number SC031554 Principal office The Steading Arbroath Road Forfar Angus DD8 2RZ Accountants EQ Accountants Limited Chartered Accountants Westby 64 West High Street Forfar Angus DD8 1BJ Solicitors Turcan Connell Princess Exchange 1 Earl Grey Street Edinburgh EH3 9EE |
Page 1
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025
The Trustees present their annual report together with the financial statements of the Murton Trust for Education and the Environment for the 1 July 2024 to 30 June 2025.
Objectives and activities
a. Policies and objectives
The specific aims of Murton are:
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To provide educational opportunities that encourages learning and developing skills for life.
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To maintain and establish a thriving nature reserve that encourages access to the outdoors.
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To effectively run a visitor farm and tearoom on our site that offers a recreational and leisure facility and
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generates income to support our educational work.
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To maintain and develop strong connections with our community through our leadership, work and on our
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site.
Mission statement
To provide a unique environment in which children, young people and adults can learn and develop skills for life.
The vision
Murton aspires to enrich people’s lives by using our site to its full potential. We can offer our unique environment as an educational centre that offers a positive impact on all ages. We hope to be a thriving and sustainable charity valued in the community and recognised nationally.
Our values
We value people – We are here for everyone. We inspire people through our leadership, knowledge, enthusiasm and actions. We are welcoming, understanding and value difference.
We encourage, respect and nurture the contribution that everyone can make.
We value our place – We develop it with and for people.
We are committed to creating and enriching an enduring natural asset. We value and recognise the contribution our place provides to the wellbeing of all. We act responsibly, safely and sustainably in our place.
We make it happen – We move forward with purpose and ambition. We are curious, responsive and ready to learn from others. We collaborate and encourage partnerships. We keep things simple and move forward with purpose.
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Objectives and activities (continued)
b. Activities undertaken to achieve objectives
The SCIO meets its dual educational and environmental objectives by providing a vocational training centre for young people aged 14 to 19. While our courses are open to all, we especially provide for young people otherwise likely to leave school without qualifications. Murton provides a very different experience to traditional school providing placements for school pupils across Angus and allows pupils to earn SQA qualifications as well as self esteem.
We also work with a small number of young people who have been excluded from school or have left without qualifications. These post school trainees study for National Certificates in land based industries. They are with us for a year with the ultimate goal of going into employment, further training or education.
Management of the Reserve requires attention to wildlife, habitat changes, paths and the visitor experience and our trainees and students assist with all aspects. We maintain a work ethic of quality, pride and respect and the result can be seen in the high standard of craftsmanship on display around the reserve.
The SCIO employs five full time and twelve part time staff. We have a small but growing team of dedicated volunteers who assist with certain aspects of the grounds work on the reserve and caring for the animals on the farm.
Page 3
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Achievements and performance
a. Main achievements of the Charity
The year was a period of meaningful growth, strengthened relationships and steady progress for Murton as we continued to use our 100 acre site to enrich lives through education, nature and community. Participation increased across almost every area of our work, reflecting both rising local need and Murton’s reputation as a welcoming, supportive and accessible place for learning and wellbeing. Our education programmes supported 177 young people, many of whom benefited from regular, long term involvement. Young volunteers contributed 4013 hours during weekends and school holidays, and adults added a further 1055 hours, showing sustained commitment from people who value the sense of purpose, routine and community that volunteering at Murton provides. Engagement with schools and partner organisations also remained strong, with 7 secondary schools, 12 primary schools and 21 community groups or support agencies taking part in activities throughout the year. Education and outdoor learning remain at the heart of our work. We saw a notable rise in attendance and engagement as more families, teachers and support workers recognised the value of nature based learning for confidence, social skills and overall wellbeing. There was over a 30% increase in term time attendance of young people and more than a 100% rise in weekend and holiday participation of young people compared with the previous year. We saw an increase in visit by schools and community groups, alongside the increased use of our outdoor classroom and tipi. These activities provided opportunities for young people to learn through hands on experience, develop teamwork and communication skills and gain recognised achievements that support progression into further education and employment. For adults, volunteering and supported activity continued to offer routine, purpose and positive social connection.
Murton’s nature reserve remained a thriving, biodiverse landscape for both wildlife and people. Volunteers and staff recorded 23 species on our wildlife cameras, and our BirdWeather audio station identified over 70 species of birds, bringing the natural world closer to the community. Our first full year moth survey identified 362 species, while 26 butterfly surveys helped contribute to wider environmental data and conservation monitoring. The reserve welcomed 2247 children and 1297 adults to bookable events across the year, including guided wildlife walks, seasonal family sessions, outdoor learning activities and environmental workshops. These experiences provided gentle physical activity, supported mental wellbeing and encouraged families to spend more time outdoors. They also helped deepen understanding of local biodiversity and the importance of caring for the natural environment.
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Achievements and performance (continued)
The visitor farm and tearoom continued to be central to our sustainability, offering meaningful experiences while generating essential income for our educational programmes. The site had 156 private hires for birthdays, celebrations and group visits. We saw 119 animal sponsorships, adoptions or memberships, and delivered 69 animal tours to schools and groups. Our team also offered 87 free Meet the Animals sessions, ensuring cost was never a barrier for families. Staff and volunteers created 113 wooden items to raise funds, reflecting the creativity and craftsmanship that underpin much of Murton’s income generating activity. The tearoom continued to welcome visitors with homemade food, local produce and a warm atmosphere overlooking the farm, helping to strengthen community connection in a relaxed and friendly setting.
Murton’s commitment to making nature accessible to all was reflected in the growth of our wellbeing and community support programmes. We provided 399 free lunches to volunteers and individuals facing financial challenges, demonstrating our belief in inclusive access. Activities designed to support physical activity and wellbeing continued to grow, including 23 Health Walks, 37 Outdoor Tots sessions, and participation in 24 wider community events, careers fairs and information sessions. On site, our staff led 133 group sessions, helping participants of all ages gain confidence, improve social skills and enjoy meaningful time in nature. These programmes strengthened community capacity and provided essential support for individuals and families across Angus.
The achievements of the year were made possible thanks to the dedication of our staff, trustees, volunteers, partners and supporters. Together, we created opportunities for people to learn, develop skills, build confidence and feel connected both to nature and their community. As we move towards our 25th anniversary in 2026, we remain committed to growing our programmes, protecting our landscape and ensuring that Murton continues to be a place where people of all ages can thrive. Through education, nature and community, Murton continues to be a trusted, inspiring and valued space where lives are enriched every day.
Full Impact Reports for each calendar year, can be found on our website. We also have Summary Reports and Infographic Videos available to be viewed.
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have agreed to financially support the charity, by way of unsecured loans, which have been provided for. With this financial support the Trustees have reasonable expectation that the Charity will continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
Unrestricted funds at 30 June 2025 were -£2,712 (2024: £22,082).
Restricted funds at 30 June 2025 were £3,307 (2024: £16,579) and are detailed in note 18. They represent the investments in buildings, plant and machinery, the funding of wage costs, and specific grants for support of the education program and the preservation of the habitat.
Please refer to note 21 for further details regarding the Trust's reserve policy.
Structure, governance and management
a. Constitution
Murton Trust For Education and the Environment (Scottish Charitable Incorporated Organisation) is a registered charity, number SC031554, and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
c. Organisational structure and decision-making policies
Murton is a Scottish Charitable Incorporated Organisation (SC031554) with a dual educational and environmental purpose. We are situated on a former quarry near Forfar in Angus and manage a thriving nature reserve, visitor farm and tearoom set in 100 acres.
Management and decision is the responsibility of the Board of Trustees, who meet four times a year.
d. Financial risk management
The Trustees have assessed the key risks that the SCIO is exposed to and are satisfied that the appropriate controls and procedures are in place to mitigate and manage these risks. The SCIO detailed risk register is a live document and is reviewed by the Board of Trustees with any amendments to risks and controls, their impact and/or likelihood recorded. Risks are segregated into the following groupings: Health & Safety, Financial, Employees Volunteers Students and Trustees, General Trust Activities, Education, and Ecology. Examples of what the Trustees see as key risks include the impact from the pandemic, grant funding challenges, key person reliance and the threat of being unable to fully use the nature reserve for educational purposes due to land conditions e.g. flooding.
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Plans for future periods
The Charity is currently embarking on an ambitious programme of additional Fundraising, as they look towards our Silver Jubilee Year, next year. The Trustees are particularly keen to attract core funding for Murton, to ensure its continuing important role in the local and wider community, towards its Golden Jubilee.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 30 March 2026 and signed on their behalf by:
Melvyn Lynch Chair of Trustees
Page 7
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 JUNE 2025
Independent examiner's report to the Trustees of Murton Trust for Education and the Environment (SCIO)
I report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 9 to 27.
Respective responsibilities of Trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ('the Act') and the Charities Accounts (Scotland) Regulation 2006 ('the Accounts Regulations'). The 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 financial statements 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 was carried out in accordance with regulation 11 of the Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 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:
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to keep accounting records in accordance with section 44(1)(a) of the Act and regulation 4 of the Accounts Regulations; and
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to prepare financial statements which accord with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with regulation 8 of the Accounts Regulations
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable proper understanding of the financial statements to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed: Angela Haig Dated: 30 March 2026 Angela Haig BA CA CTA
EQ Accountants Limited Chartered Accountants Westby 64 West High Street Forfar Angus DD8 1BJ
Page 8
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
| Note Income from: Donations and legacies 3 Charitable activities 5 Other trading activities 6 Other income 7 Total income Expenditure on: Raising funds: 8 Voluntary income Trading Charitable activities: 9 Direct costs Support costs Total expenditure Net expenditure Transfers between funds 18 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2025 £ 61,426 - - - 61,426 - - 53,476 11,763 65,239 (3,813) (9,459) (13,272) 16,579 (13,272) 3,307 |
Unrestricted funds 2025 £ 128,824 12,523 170,636 12,883 324,866 763 188,038 145,567 24,751 359,119 (34,253) 9,459 (24,794) 22,082 (24,794) (2,712) |
Total funds 2025 £ 190,250 12,523 170,636 12,883 386,292 763 188,038 199,043 36,514 424,358 (38,066) - (38,066) 38,661 (38,066) 595 |
Total funds 2024 £ 203,664 8,854 137,851 8,273 |
|---|---|---|---|---|
| 358,642 1,002 158,647 210,199 37,743 |
||||
| 407,591 (48,949) - |
||||
| (48,949) 87,610 (48,949) |
||||
| 38,661 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 27 form part of these financial statements.
Page 9
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
BALANCE SHEET AS AT 30 JUNE 2025
| Note Fixed assets Tangible assets 14 Current assets Stocks 15 Debtors 16 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 17 Net current liabilities Total assets less current liabilities Total net assets Charity funds Restricted funds 18 Unrestricted funds 18 Total funds |
3,255 6,641 5,324 15,220 (51,073) |
2025 £ 36,448 36,448 (35,853) 595 595 3,307 (2,712) 595 |
2,679 6,322 4,148 13,149 (47,131) |
2024 £ 72,643 |
|---|---|---|---|---|
| 72,643 (33,982) |
||||
| 38,661 | ||||
| 38,661 16,579 22,082 |
||||
| 38,661 |
The financial statements were approved and authorised for issue by the Trustees on 30 March 2026 and signed on their behalf by:
Melvyn Lynch
Chair
The notes on pages 11 to 27 form part of these financial statements.
Page 10
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. General information
Murton Trust for Education and the environment is a SCIO registered in Scotland with the Charity Number SCO31554. The principal office of the SCIO is Arbroath Road, Forfar, Angus, DD8 2RZ.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Murton Trust for Education and the Environment (SCIO) 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.
2.2 Going concern
The accounts have been prepared on the going concern basis. The unrestricted reserves are negative and the charity is dependant on the continuing support from the trustees. The trustees have confirmed that they intend to support the charity for the foreseeable future.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Page 11
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
2. Accounting policies (continued)
2.4 Expenditure (continued)
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful life. .
Depreciation is provided on the following bases:
| Tenant's improvements | - | Over life of lease |
|---|---|---|
| Property | - | Over life of lease |
| Plant and machinery | - | 25% Straight line |
| Computer equipment | - | 33% Straight line |
2.6 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and 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.
Page 12
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
2. Accounting policies (continued)
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 13
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. Income from donations and legacies
| Donations Grants - See summary below Total 2025 Total 2024 |
Restricted funds 2025 £ - 61,426 61,426 85,792 |
Unrestricted funds 2025 £ 38,987 89,837 128,824 117,872 |
Total funds 2025 £ 38,987 151,263 190,250 203,664 |
Total funds 2024 £ 24,448 179,216 |
|---|---|---|---|---|
| 203,664 | ||||
4. Grant income
| Young Start Grants for education Angus Council Robertson Trust The Royal Countryside fund Cash for kids Angus Climate Hub Skills and Employability Project Northwood Charitable Trust ICF - Investing in Communities Fund Food & Fun Tesco Grant Scottish Council Adult Volunteering Scottish Children's Lottery Edinburgh Innovations Limited - Beacon Technology Total 2025 Total 2024 |
Restricted funds 2025 £ - - - - - - - - - 44,666 4,000 - - 12,760 - - 61,426 85,792 |
Unrestricted funds 2025 £ - 33,437 16,775 25,000 - 2,500 1,000 - 10,000 - - 1,125 - - - - 89,837 93,424 |
Total funds 2025 £ - 33,437 16,775 25,000 - 2,500 1,000 - 10,000 44,666 4,000 1,125 - 12,760 - - 151,263 179,216 |
Total funds 2024 £ - 32,332 6,500 25,000 10,000 - 3,680 6,640 10,000 44,532 21,622 - 2,822 6,450 7,500 2,138 |
|---|---|---|---|---|
| 179,216 | ||||
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. Income from charitable activities
| Farm admissions and feed sales Total 2024 |
Unrestricted funds 2025 £ 12,523 8,854 |
Total funds 2025 £ 12,523 8,854 |
Total funds 2024 £ 8,854 |
|---|---|---|---|
6. Income from other trading activities
Income from fundraising events
| Fundraising events Total 2024 Income from non charitable trading activities Tearoom cafe sales Toy sales Total 2024 |
Unrestricted funds 2025 £ 11,662 8,129 Unrestricted funds 2025 £ 155,397 3,577 158,974 129,722 |
Total funds 2025 £ 11,662 8,129 Total funds 2025 £ 155,397 3,577 158,974 129,722 |
Total funds 2024 £ 8,129 |
|---|---|---|---|
| Total funds 2024 £ 126,620 3,102 |
|||
| 129,722 | |||
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. Other incoming resources
| Other incoming resources Total 2024 |
Unrestricted funds 2025 £ 12,883 8,273 |
Total funds 2025 £ 12,883 8,273 |
Total funds 2024 £ 8,273 |
|---|---|---|---|
8. Expenditure on raising funds
Costs of raising voluntary income
| Costs of raising voluntary income Total 2024 |
Unrestricted funds 2025 £ 763 1,002 |
Total funds 2025 £ 763 1,002 |
Total funds 2024 £ 1,002 |
|---|---|---|---|
Other trading expenses
| Tearoom trading expenses Tearoom staff costs Total 2024 |
Unrestricted funds 2025 £ 62,766 125,272 188,038 158,647 |
Total funds 2025 £ 62,766 125,272 188,038 158,647 |
Total funds 2024 £ 53,641 105,006 |
|---|---|---|---|
| 158,647 | |||
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Summary of trading expenses - Tearoom
| Opening stock Food purchases Consumables Equipment Repairs Vegetable purchases Toy purchases Good purchased for resale Water rates General rates Heat and light Telephone Equipment hire Clothing and footwear Volunteer Expenses Bank charges Closing stock Total 2024 |
Unrestricted funds 2025 £ 2,679 39,477 3,073 2,182 973 89 3,916 83 93 2,871 4,530 463 376 47 153 5,016 (3,255) 62,766 53,641 |
Total funds 2025 £ 2,679 39,477 3,073 2,182 973 89 3,916 83 93 2,871 4,530 463 376 47 153 5,016 (3,255) 62,766 53,641 |
Total funds 2024 £ 4,228 33,300 2,191 1,231 723 88 2,273 375 1,906 986 6,405 - 921 - - 1,693 (2,679) |
|---|---|---|---|
| 53,641 | |||
9. Analysis of expenditure on charitable activities
Summary by fund type
| Education Restricted funds Total 2024 |
Restricted funds 2025 £ - 65,239 65,239 98,024 |
Unrestricted funds 2025 £ 170,318 - 170,318 149,918 |
Total 2025 £ 170,318 65,239 235,557 247,942 |
Total 2024 £ 149,939 98,003 |
|---|---|---|---|---|
| 247,942 | ||||
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. Analysis of expenditure by activities
| Education Restricted funds Total 2024 |
Activities undertaken directly 2025 £ 145,567 53,476 199,043 210,199 |
Support costs 2025 £ 24,751 11,763 36,514 37,743 |
Total funds 2025 £ 170,318 65,239 235,557 247,942 |
Total funds 2024 £ 149,939 98,003 |
|---|---|---|---|---|
| 247,942 | ||||
Analysis of direct costs
| Staff costs Depreciation Animal costs Cabin expenses Travel expenses Machinery expenses Printing,stationary and postage Equipment hire Repairs and maintenance Volunteer and training costs Tots group expenses Food and fun expenses Total 2024 |
Education 2025 £ 100,188 36,195 5,168 1,669 - 999 10 - 699 569 70 - 145,567 121,875 |
Restricted funds 2025 £ 41,960 - 1,817 1,267 - - 500 - 2,354 - - 5,578 53,476 88,324 |
Total funds 2025 £ 142,148 36,195 6,985 2,936 - 999 510 - 3,053 569 70 5,578 199,043 210,199 |
Total funds 2024 £ 153,166 36,459 5,460 3,762 16 1,298 30 514 3,775 102 - 5,617 |
|---|---|---|---|---|
| 210,199 | ||||
Page 18
MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. Analysis of expenditure by activities (continued)
Analysis of support costs
| Education 2025 Restricted funds 2025 £ £ Rent and rates 252 - Heat and light 2,038 3,366 Insurance 10,821 - Telephone - - Motor expenses 974 - Printing,stationary and postage 429 2,801 Repairs and maintenance - 422 Legal and professional fees 3,405 - Bank charges 79 - Consultancy fees 4,060 4,467 Governance costs 2,693 707 24,751 11,763 Total 2024 28,064 9,679 11. Independent examiner's remuneration Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts 12. Staff costs Wages and salaries Social security costs Contribution to defined contribution pension schemes |
Total funds 2025 £ 252 5,404 10,821 - 974 3,230 422 3,405 79 8,527 3,400 36,514 37,743 2025 £ 3,400 2025 £ 251,138 11,616 4,666 267,420 |
Total funds 2024 £ 996 4,833 9,419 509 962 1,713 693 3,225 1,908 9,985 3,500 |
|---|---|---|
| 37,743 | ||
| 2024 £ 3,500 |
||
| 2024 £ 243,974 9,906 4,292 |
||
| 258,172 |
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
12. Staff costs (continued)
The average number of persons employed by the Charity during the year was as follows:
2025 2024 No. No. 17 17
No employee received remuneration amounting to more than £60,000 in either year.
13. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .
During the year ended 30 June 2025, no Trustee expenses have been incurred (2024 - £NIL) .
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
14. Tangible fixed assets
| Cost or valuation At 1 July 2024 At 30 June 2025 Depreciation At 1 July 2024 Charge for the year At 30 June 2025 Net book value At 30 June 2025 At 30 June 2024 |
Tenant's improve- ments £ 178,488 178,488 146,133 15,374 161,507 16,981 32,355 |
Property £ 208,355 208,355 169,656 20,047 189,703 18,652 38,699 |
Plant and machinery £ 56,811 56,811 55,223 774 55,997 814 1,588 |
Computer equipment £ 832 832 831 - 831 1 1 |
Total £ 444,486 |
|---|---|---|---|---|---|
| 444,486 | |||||
| 371,843 36,195 |
|||||
| 408,038 | |||||
| 36,448 | |||||
| 72,643 |
15. Stocks
| Finished goods and goods for resale Debtors Due within one year Trade debtors Other debtors Prepayments and accrued income |
2025 £ 3,255 2025 £ 2,095 202 4,344 6,641 |
2024 £ 2,679 2024 £ 1,749 536 4,037 6,322 |
|---|---|---|
16. Debtors
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
17. Creditors: Amounts falling due within one year
| Bank overdrafts Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
2025 £ 9,111 9,917 9,438 18,973 3,634 51,073 |
2024 £ 19,119 17,056 6,751 905 3,300 |
|---|---|---|
| 47,131 |
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
18. Statement of funds
Statement of funds - current year
| Balance at 1 July 2024 £ Unrestricted funds General Funds 22,082 Restricted funds ICF Fund - Beacon Technology 1,546 Food & Fun 15,033 Adult Volunteering - 16,579 See Note 21 for details on restricted funds Total of funds 38,661 |
Income £ 324,866 44,666 - 4,000 12,760 61,426 386,292 |
Expenditure £ (359,119) (44,666) (1,546) (6,267) (12,760) (65,239) (424,358) |
Transfers in/out £ 9,459 - - (9,459) - (9,459) - |
Balance at 30 June 2025 £ (2,712) - - 3,307 - 3,307 595 |
|---|---|---|---|---|
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
18. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Funds Restricted funds SCL Grant Murton footpaths ICF Fund Beacon Technology Adapt and thrive Food & Fun The Royal Countryside Communities recovery fund Total of funds |
Balance at 1 July 2023 £ 42,948 996 925 - - 22,757 18,118 1,119 747 44,662 87,610 |
Income £ 272,850 7,500 - 44,532 2,138 - 21,622 10,000 - 85,792 358,642 |
Expenditure £ (309,567) (7,500) - (44,532) (592) (13,644) (24,707) (7,049) - (98,024) (407,591) |
Transfers in/out £ 15,851 (996) (925) - - (9,113) - (4,070) (747) (15,851) - |
Balance at 30 June 2024 £ 22,082 - - - 1,546 - 15,033 - - 16,579 38,661 |
|---|---|---|---|---|---|
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
19. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 July 2024 £ 22,082 16,579 38,661 Balance at 1 July 2023 £ 42,948 44,662 87,610 |
Income £ 324,866 61,426 386,292 Income £ 272,850 85,792 358,642 |
Expenditure £ (359,119) (65,239) (424,358) Expenditure £ (309,567) (98,024) (407,591) |
Transfers in/out £ 9,459 (9,459) - Transfers in/out £ 15,851 (15,851) - |
Balance at 30 June 2025 £ (2,712) 3,307 595 Balance at 30 June 2024 £ 22,082 16,579 38,661 |
|---|---|---|---|---|---|
| Summary of funds - prior year | |||||
| General funds Restricted funds |
20. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Tangible fixed assets Current assets Creditors due within one year Total |
Restricted funds 2025 £ - 3,307 - 3,307 |
Unrestricted funds 2025 £ 36,448 11,913 (51,073) (2,712) |
Total funds 2025 £ 36,448 15,220 (51,073) 595 |
|---|---|---|---|
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
20. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
| Tangible fixed assets Current assets Creditors due within one year Total |
Restricted funds 2024 £ - 16,579 - 16,579 |
Unrestricted funds 2024 £ 72,643 (3,430) (47,131) 22,082 |
Total funds 2024 £ 72,643 13,149 (47,131) 38,661 |
|---|---|---|---|
21. Funds
Unrestricted Funds
General Funds
The general fund is used for the income and expenditure of the SCIO, except for income with conditions attached and its related expenditure.
Restricted Funds
Scottish Childrens Lottery (SCL) grant is represented by a grant received towards the Estate Worker for Education Programme.
The Murton footpaths fund is represented by a grant received to upgrade the existing paths and roads for the nature reserve.
Supporting Communities Fund - Scottish Government to help combat the effects of Covid-19 in the community.
The ICF- Investing in Communities Fund is to help deliver an educational program to young people in Angus and Dundee.
The Beacon Technology fund represents a grant received as part of the Tay Cities Traveltech Testbed. This is a trial evaluation in digital technologies including AI.
Adapt and Thrive is a fund to support the charity to maintain the recovery of the charity after the effect of Covid 19
Food and Fun is represented by a grant to provide a range of activities and food during the school holidays to young people and low income families.
The Royal Countryside fund is represented by a grant received to support young people in deprived rural communities.
Community recovery fund is to support the community through the Covid pandemic.
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MURTON TRUST FOR EDUCATION AND THE ENVIRONMENT (SCIO)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
22. Pension commitments
The SCIO operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £4,666 (2024 - £4,292). Contributions totaling £973 (2024 - £905) were payable to the fund at the balance sheet date and are included in creditors.
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