## **FRIENDS OF PITTENCRIEFF PARK**
**Annual Report & Financial Statements**
**For the year ended**
**30 September 2025**
## **ANNUAL REPORT & FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **CONTENTS**
|Trustees’ Annual Report ...................................................................................................................|3 - 5|
|---|---|
|Independent Examiner’s Report ........................................................................................................|6|
|Statement of Receipts & Payments ...................................................................................................|7|
|Statement of Balances ......................................................................................................................|8|
|Notes to the Financial Statements .....................................................................................................|9 - 10|
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## **TRUSTEES’ ANNUAL REPORT**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their report and financial statements together with the independent examiner’s report for the year ended 30 September 2025.
|**REFERENCE AND ADMINISTRATIVE DETAILS**|**REFERENCE AND ADMINISTRATIVE DETAILS**|||
|---|---|---|---|
|**Charity name**|Friends of Pittencrieff Park|||
|**Charity number**|SC037721|||
|**Contact address**|30 The Depot|||
||Winterthur Lane|||
||Dunfermline|||
||KY12 9FY|||
|**Website address**|www.friendsofpittencrieffpark.org.uk|||
|**Trustees**|Henry Dunn||Chair|
||< Vacant >||Secretary|
||Trevor Hoad|Appointed 14/05/2025|Treasurer|
||Jean Barclay|||
||Elaine Campbell|||
||Andrew Fish|Appointed 14/05/2025||
||Mary Johnston|||
||Catherine Park|||
||Sheila Robertson|||
||James Taylor|Appointed 14/05/2025||
|**Other trustees who**|Rachel Brown|Resigned 17/02/2026||
|**served during the year**|Joyce Matson|Resigned 14/05/2025||
||Gail Miller|Resigned 14/05/2025||
|**Bankers**|Royal Bank of Scotland plc|||
||52-54 East Port|||
||Dunfermline|||
||KY12 7HB|||
|**Independent examiner**|Michael Brougham|||
||3 Lyne Grove|||
||Crossford|||
||Dunfermline|||
||KY12 8YB|||
- 3 -
FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **TRUSTEES’ ANNUAL REPORT**
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The charity was previously a company limited by guarantee (Registered No SC291837) and registered with Companies House. On 20 February 2018, it was converted into a Scottish Charitable Incorporated Organisation (SCIO) governed by its constitution effective from that date and registered solely with OSCR.
## **Appointment of Trustees**
At the annual general meeting, one third of the trustees, together with any trustees appointed since the previous annual general meeting, shall retire but are eligible for re-election. The trustees may appoint additional trustees at any time. The constitution provides for a minimum of three and a maximum of twelve trustees.
## **Organisational Structure**
The trustees meet regularly, normally monthly, to review the various projects being undertaken together with the planning of future strategies.
## **OBJECTIVES & ACTIVITIES**
The objects of the organisation are:
- advancement of citizenship or community development (including rural or urban regeneration);
- provision of recreational facilities, or the organisation of recreational activities with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended; and
- advancement of environmental protection or improvement.
In furtherance of these objects, the organisation seeks to:
- work for the enhancement, maintenance and use of Pittencrieff Park (“the Park”), Dunfermline for the benefit of the public;
- protect the natural beauty and help improve the existing facilities and resources of the Park; and
- increase public awareness of the Park and its environs.
## **ACHIEVEMENTS & PERFORMANCE**
The trustee’s reported that it had again been a successful year. The enthusiasm and support efforts of the Friends of Pittencrieff Park volunteers were very much appreciated in maintaining the horticulture standards within the park.
This had resulted in the award of the Green Flag to the park, additionally the Friends had a most successful annual summer flower sale where we raised just over a thousand pounds, which boasted the funding to enable the following improvements initiatives within the park.
These include new planting at the Sensory Garden, upgrading of the Italian Garden, and with the removal of the damaged fir tree at the crossroads area an opportunity to replant it.
The Lawyers Orchard continued to be well maintained with a good return of fruit which was donated to various local organisations including the Dunfermline food bank and ongoing actions to introduce a more natural environment within the immediate vicinity of the orchard.
Finally, the Friends participated in the survey, “Ambition Pittencrieff”, project, as sponsored by Carnegie Trust Dunfermline and aimed at the overall improvement to the park and the facilities within it. It is intended that the Friends will be kept informed as to the consequent decisions resulting from these consultations.
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**TRUSTEES’ ANNUAL REPORT** FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **FINANCIAL REVIEW**
## **Overview**
The following table provides a summary of our receipts and payments for the year:
|Receipts
Payments
Surplus/(Deficit) for year|**2025**
2024|
|---|---|
||**£**
£
**1,610**
1,817
**2,044**
2,594|
||**(434)**
(777)|
## **Donated Facilities & Services**
The Glassroom section of the greenhouse in the Park continues to be provided by Fife Council for use by the trustees at no charge, for which the trustees are very grateful.
## **Reserves Policy**
The trustees consider that around £300-£500 is an appropriate level of reserves to hold to meet day-to-day running costs, given that almost all the charity’s activities are grant funded or met from fund raising events. Free reserves at the year-end were:
|Total funds
Less: Tools and equipment
Less: Restricted funds
Free reserves as at 30 September 2025|**2025**
2024|
|---|---|
||**£**
£
**8,678**
9,112
**(200)**
(200)
**(2,777)**
(2,909)|
||**5,701**
6,003|
Whilst reserves are higher than the target range, the intention is that the funds will be spent on further enhancement of the Park.
## **FUTURE PLANS**
The trustees and volunteers look forward to continuing our important work alongside the park gardeners.
## **APPROVAL**
This report was approved by the trustees on 09 June 2026 and signed on their behalf by:
## **Harry Dunn**
## **Harry Dunn**
Chair
- 5 -
## **INDEPENDENT EXAMINER’S REPORT**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **Independent Examiner's Report to the Trustees of Friends of Pittencrieff Park**
I report on the financial statements of the charity for the year ended 30 September 2025, which are set out on pages 7 to 10.
## **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 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply.
It is my responsibility to examine the financial statements under section (44)(1)(c) of the 2005 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 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 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 financial statements.
## **Independent Examiner's Statement**
In connection with my examination, no matter came 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 Regulations, and
- to prepare financial statements which accord with the accounting records and comply with Regulation 9 of the 2006 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 financial statements to be reached.
## **Michael Brougham**
## **Michael Brougham, MCBI FCIE**
3 Lyne Grove Crossford
Dunfermline KY12 8YB 16 June 2026
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## **STATEMENT OF RECEIPTS & PAYMENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|**Receipts**
Donations
Membership subscriptions
Other donations
Grants
Trading receipts
Plant sales
**Payments**
Trading costs:
Plants for greenhouse/resale
Other charitable activities
Gifts and donations
Fife Communities Climate Action Earth project
Events
Plants and materials
Public liability insurance
Sundries
Tools and equipment
Volunteering Matters - Fruit for Wildlife
Website
Governance costs
Charity donation in lieu of
independent examination fee
**Surplus/(Deficit) for year**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**2025**
2024|
|---|---|
||£
£
**£**
£
5
-
**5**
30
113
-
**113**
356
-
404
**404**
651
1,088
-
**1,088**
780|
||1,206
404
**1,610**
1,817|
||641
-
**641**
274
110
-
**110**
-
177
**177**
-
145
**145**
358
-
10
**10**
1,428
176
-
**176**
171
115
-
**115**
112
82
-
**82**
92
-
204
**204**
334
-
**334**
109
50
-
**50**
50|
||1,508
536
**2,044**
2,594|
||(302)
(132)
**(434)**
(777)|
The Notes on pages 9 to 10 form an integral part of these financial statements.
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## **STATEMENT OF BALANCES**
## AS AT 30 SEPTEMBER 2025
|**Funds Reconciliation**
Balance as at 01 October 2024
Surplus/(Deficit) for year
Balance as at 30 September 2025
**Bank & Cash Balances**
Cash at bank
Cash in hand
**Other Assets**
Debtors
Tools and equipment
**Liabilities**
Creditors|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**2025**
2024|
|---|---|
||£
£
**£**
£
6,003
2,909
**8,912**
9,689
(302)
(132)
**(434)**
(777)|
||5,701
2,777
**8,478**
8,912|
||5,677
2,777
**8,454**
9,643
24
-
**24**
46|
||5,701
2,777
**8,478**
9,689|
||-
-
**-**
238
200
-
**200**
200
200
-
**200**
438|
||-
-
**-**
-|
The Notes on pages 9 to 10 form an integral part of these financial statements.
These financial statements were approved by the trustees on 09 June 2026 and signed on their behalf by:
**Harry Dunn Trevor Hoad Harry Dunn Trevor Hoad** Chair Treasurer
- 8 -
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **1. Basis of Preparation**
These financial statements have been prepared on the receipts & payments basis in accordance with:
- (a) The Charities and Trustee Investment (Scotland) Act 2005
- (b) The Charities Accounts (Scotland) Regulations 2006 (as amended)
- There have been no changes to the basis of preparation or to the previous year’s financial statements
## **2. Fund Accounting**
- (a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
- (b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.
The purposes of the funds are shown in Note 8.
## **3. Taxation**
- (a) The charity is not liable to corporation tax or capital gains tax on its charitable activities.
- (b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
## **4. Trustee remuneration**
No remuneration was paid to trustees during the year or in the previous year.
## **5. Trustee expenses**
No expenses were reimbursed to the trustees during the year or in the previous year.
## **6. Transactions with related parties**
There were no related party transactions during the year or in the previous year.
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## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **7. Movements in Funds**
|**Unrestricted Funds**
General Fund
**Restricted Funds**
Events
Fife Communities Action Network
Volunteering Matters - Action Earth
Planting
**Total Funds**|As at
**As at**
30/09/2024
Receipts
Payments**30/09/2025**|
|---|---|
||£
£
£
**£**
6,003
1,206
(1,508)
**5,701**|
||441
-
(145)
**296**
-
200
(177)
**23**
-
204
(204)
**-**
2,468
-
(10)
**2,458**|
||2,909
404
(536)
**2,777**|
||8,912
1,610
(2,044)
**8,478**|
## **8. Purpose of funds**
General Unrestricted funds that can be expended at the discretion of the trustees in furtherance of the objects of the charity. Events Grant funding received towards the cost of events in the Park. Fife Communities Grant funding towards the cost of plants Planting Grant funding received from Fife Council towards the purchase of plants.
Volunteer Matters Action Earth Grant funding received towards the cost of fruit for wildlife,
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