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2024-12-31-accounts

FORRES IN BLOOM TEMENT OTr- AC.'C'.O NT YEAR EIYDED 30 SEvfEMBER 2024 S¢otti8h Chlrity Number. SC036949 IT Chartered Accountants 103 High Streel Forres Moray IV36 IAA

D30 EvfEMBER 2024 ONTENTS Trustees, Annual Report Rqx)rt by the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the SLqtement of Accounts

EP'DED30 SEPTEMBER 2024 ri 6949 Chair Vi¢e Ch8tr Minutes Secretary Treasurer Members Th¢ ASs￿L￿tion.5 committee membeTS are ele￿¢d at the annual 8eneral me￿in8. OtTic£ bewers norniaily serye for lhrtt y¢arJ. The organisation Is an Unlncw8t￿ association which re8iStered as a ¢harity on 25 October 2(KJ5 Th¢ original govemin8 document of Forres In Bloom was 5 October 1993. The constitution was Upd￿ed and 4pprovrJJ on 26 Novemlxr 2018. The purposes of the As￿lation are ¢he prce¢iiw #nd preservation of the environmtht for the benefii of the public by the provi3ion. main¢enan¢¢ or improvemen¢ of 8 publie park reCr￿lon wound or open space. This is xhieved by providin8 and improvin8 w by a plann￿ and imA8inative approach. an all year round floral interest for the town.

YEAR EYDED 30 SEvfEMBER 2 69 This year we have contsnued to devel(sTr the site at Gr8nt Park and Prep￿￿1 our enty f￿ RHS Britain in Bloom. We were invited to thke prt in this eamwgn after our sur(￿S in 2023 in winnJn8 the Rosebowl for the lop lo￿TI in B¢autiful S￿tland 8lon8 with the M￿lum Town Trophy and Community Hortlculture ..Iw'ii i We wer¢ d¢li8htrd io b¢ awarded a Gold Award and ￿ 8nnoun¢ed &8 winn¢r of the Town ¢￿e￿Ory was also awBrthd a well deserved C(Knmunity Champion award f￿ his work at the War Memoridl dnd In October 2023 spnn8 beddin8 and bulbs were plontoj in c￿tsmer3 in.. Town Centre. Cassieford Sign bed WeeFIBbees Garden and Victona RoLmdabout. The formal beds ￿ Grant Park were emptied and beg(mias dahlias. geraniums and fuchsias were saved for OVsywinterin8 and othtr plants COmr￿￿$ted. txtying th¢ wint¢r voluni¢ws cle￿d pots and tn prepnion plantsn& The plants saved ovu the winter were prtt￿l up in FebnAry and March and plug plants iw) to arrive March. Th¢s¢ w¢r¢ pott¢d up and grown w in th¢ 8rwthow in prtPof81ion for plantll￿ at the be8innin8 of June. Beds, sculptures. bArrels. iwkets et¢ w¢re 011 C(￿pICted by the end of June. The Buttertly W in the park pknted to celebrate l(M)th Anniversory of Grant Park which ForTes Bloom was involved In. The Si8n Bed at the Matket Green planied to celebrate the 60th Anniversary of BrIt￿n in Bloom and the Wee FIBbe¢s sowtyj and planted 60 sunflowers m b￿ts at the Community Centre to Iso celebrate this Annivew. Th￿[￿hOut th¢ year our Sunday Sq￿d hav¢ cfflunu¢d io m¢a 8nd plant 8nd maintain many arw thr￿QuI the to￿1 wjth s¢veral new volunt¢¢rs. A f¢w dedicated voluntttr5 wtrd 8nd ffjj th¢ th"splays daily. The Wtt FIBbees a8am met frLwn Apnl to OctoEtr. in the evenin8s Sch(￿ time and on Tuesday mornin8s durin8 the summer holidays. There were new memba5 th1"5 sessiiThi.

RRE TE INBL DE 30 EPTEMBER 20 .036949 ri This year 446 Squadron F0￿C$ have helt*d out (m a weekly basis frthn April ￿ October. The cadets spent an hour each week workin8 with us on tssks such as removing weeds. cle8Till8 detritus and general tidying in the iown. Throu8h this they have completed the volunteer sectson of their Duke of Edinburgh awards. We also worked with Forres Academy pupils on their Enrichment Days working towards John Muir Awards. They helped weed the ￿dS at the L¢Bion. We have hod grul support from the community of Forres. We held OUT usual coffce morninBS. We also rxeived granis from the C(Fop. a tournament at the Golf Club and many other donations. There have been also welcome donations in the Cairn and Coll￿tion t1￿ in shops. Our Membership Coordinator hos also reclaimed a substantial amount froTn Gift Aid. The trusttts did not r¢¢¢iv¢ ony rernun¢TatiOD dwin8 the year. I"he current aim is to mainlain ￿serveS sufficieni to cover one yw's runnin8 COSt& as well as any unforeseen costs which may arise in the year. Approved bv the TThstees And simed on their beh￿f

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF FORRES IN BLOOM R ENDED 30 EvfEMBER 2 I reF￿ ￿1 the accounts of the chty for the year ended 30 Setyember 2024 which are Set out on p8ges 5 to 8. njlbllltl or ml•er The chanty's trusle¢s ar¢ r¢sp)ll51bl¢ for th¢ pr¢paT8tion of the a¢¢ounts in accordance with temg of the Charitie$ ond Trustee Inv¢stsn•]t IS¢otl4ndl Art 2￿5 ￿ th¢ Chan'tses A¢¢ount$ (S¢otlandl R¢guiations 21X amended} The chan.ty trustees c(msider that the audii requirement of Re8ulatson 10(1 l {d) of the 21 Accounts liegulations does not apply. It is my resp(msibdity to examine the accounts as requjred under se£tsL 4411) Ic) of the Act and io stste whether Wiculox matters have come to my attenti{￿. My examination Is Ca￿led out In accordance with ReBu]ation I l of th¢ 2(K)6 Chwities A￿￿lts (Scotland) Regulations. An eXamU￿ttOn uKludes a review of the xcounting Tecords kept by the charity and a companson of the accounts presented with those reccfd5. It also mcludes Considerati￿ of any unusual items or disclosures in the ac¢ounts and seeks ¢xplan8ts(ms fr(￿n the trus¢s ¢(mC¢rny￿ any such matters. The procedures undertaken do not provide a]1 the evidence wwld be required in an 8udiL and Con$￿u¢ntIY I do nol exF¢ess An audit opiniLm on the acccAu In the course of my examination. no matter has wne to my atleniion . w￿.¢h 8ives me reasonable cause to believe that in any materjal rwect th¢ reqummts.. to keep 8ccountin8 records in with Serti(m 4411 } (a) of the 21x15 Ath and Resulaticffl 4 of the 2(MJ6 A¢¢ounts Regulaticrf￿ and to prepare Pl￿Unts which accord with the acco￿1￿8 ￿t￿dS and CLxnpty with Re8ul8tim 9 of the 2006 A￿$ Wat1￿ h8ve bw] meL or to whi¢h. in my Opini￿ atMtion shlxdd be drawn in mkr to enable a prow uTrkr$￿dinS of the counts to be reached. 103 Hlgh Stre FORRES IV36 IAA D¢. 2fj1,,124

EI YEAR ENDED 30 AYM EpfEMBER 2024 Tth funds 2023 fyttds 21n4 2024 2024 Membership subscriptions Sponsorship Donations Bequests Gift aid Fundraising activities Miscellaneous incO￿t Grant- Forres Common Good Fund Grants. CO-OP Community Fwid Grants. Other Bank Inter¢5t 595 950 11.167 32.676 ,391 1.958 595 950 11,167 32.676 1,391 1.958 625 240 8,598 2,127 1,538 943 2.489 2.489 1.973 797 813 797 Total donations and fUnd￿'S]n8 813 58.183 58.996 20,071 Total receipts 813 Planting costs AdvertiSLng and promotion Insurance Jud8Lns and Award Day Ex￿$¢5 Swidry ¢xpenses Serwce, rep￿r4 tools & equipment Fuel 19,307 45 731 19,307 45 731 18,921 677 653 744 1.726 522 1.425 1.136 549 .425 1.949 549 813 Coffee morning expenses 318 318 314 Cost of charitabl¢ ivities 813 23,955 24,768 23,557 Hail hire and meeting costs Postage and stattonery 14 14 19 13 Pur￿￿￿ of fixed a55¢t5 5,467 5.467 1.470 Totsl payments 813 30 54 Net (paymentjy receipts 28.742 28.742 (4.969) Trnsfer tol(from) funds (Defieitv for year 28,742 28,742 4,969

RRE IN TATEMENT OF BALAN AT30 Totsl fwbds fimds 2024 2024 2024 2023 AND Openin8 balan¢¢s (Deficitysurplus for year NHAN 4.812 33.580 28,742 38.392 28.742 {4,969) Closing balances 4.812 62.322 67,134 38.392 VE Unrestrict¢d fvnds Restricl¢d fimds 62.322 62,322 4,812 33.580 4.812 4,812 Closing balanrxs 4,812 62.322 67.134 38,392 st￿￿8¢ Wgl¢r bowser Gre¢nhousc Potting Shed S¢lf wal¢rin8 baskets Lawn Edger & Blower Tools Gr¢¢nhouse Heater Stagin¥ for Greenhous¢ Petrol Edger and Mow¢r Troll¢ys Trailer Self waterin8 planters F¢ncing Flymo Sit on mower Play Equipment Shippin8 contain¢r John Deere Gator Stihl Lawn Mow¢r Mulcher fitted to John Deere mower Trolley mounted wat¢r¢r Stihl Chainsaw Stihl Hedgetrimmer 1.353 4.632 12.466 4.195 968 650 270 355 1.353 4.632 12.466 4.195 968 650 270 355 989 1,548 2.875 5.457 4.948 300 9,173 3.720 1.000 8,750 .424 126 1.0 294 261 989 1.548 2.875 5.457 4.948 3¢XI 9.173 3.720 8.750 1.424 126 294 261 Conlinuedonpage 7

FORRES IN BLOO ATEME￿T OF BALAN T30 EvfEMBER 2024 Totsl Total Dds funds 2024 2023 ASSETS-AI CO￿ Conlinued Stihl Pole p￿ner Stihl Battery packs and chargers Replacement tools 5 Ryobi PatiolPaving Brushes + Batteries + Chargers Ladder Ryobi Edger Security lights Planters Danish trolleys L£af Blower Ryobi Cordless Power Washer 394 974 540 1.244 160 370 394 974 540 1244 160 370 60 4.889 525 185 160 4,889 525 185 160 Amberol Self Watering Plantffs + Liners Signage 5.117 350 Closing baiane£ - At Cost 82.706 77 The arxounts We￿ approved by the Tru5tee5 at our Annual GeneTal Meeting on On Bebaif of the Trustees.'- Chair

l AccouNfiNG POLICIES Fund C¢•UDtini Funds held by the clwity ar¢ ¢ithty'. Unrestri¢d funds".- These are funds which c￿ be u5eAI in ILyA)rd￿ Ch￿11&bIt Obj￿ ￿ the thscrtion of the ttust¢es. Desi8natsJ funds... These are unrestricted funds which the trus•s havtw.m￿eA for spath'ng on a swific purpO￿projeK1. ResiricteA funds."- These are funds which only be us•J for ￿n]￿j]I1 restrictoj purp￿¢$ withjn the Obj￿ of the Charity. Resffi¢tion$ arise when SP￿￿ted by the &srffjr or fund5 we rjiwj for w¢icul4r r¢5trict&a purpos¢s. 2 UNRESTRicfED VUNDS Balnet *t I Iki 2023 Trnnifer of BthDee at 30 Sep 2024 Re￿￿ree$ Raoureej Cw¢ral Funds In¢lude41 in 8Sts of the Chanty As th was no eXp￿th.￿￿e of the desi8￿￿￿ fund durin8 theyear the balanLX at 30 Sewembe¥ 2024 rtmiitb 11 £5.IXKI. 3 RESTRicfED FUNDS Tr￿lfer of Bal•n¢¢ At 31) FwDd• Sep 2024 nil Oct 21)23 Remurea Re8￿￿¢ MDC Developer Funds 813 813 HyB¢ia Foundation 4,812 4,812 Hy8eia Foundati(m- This amowii rdaies to the rematning funds from a Grant r•X¢Iv￿ from Th¢ Hy8¢ia Founthtic for th¢ pur¢h&s¢ of solar pgnels and battery pow#￿ ￿ rnchinery still to be spe￿l