Friends of the Wumenu Community Farm is a registered Scottish Charity that operates in Glasgow Scotland. rien Wumenu Communityy Farm Trustee's Annual Report 2024125 Charity Number: SC037724 TABLE OF CONTENTS Trustees, Annual Report for the period...............................................................................................02 CHARITY NAME AND ADDRESS. .03 NAMES OF THE CHARITY TRUSTEES ON DATE OF APPROVAL OF TRUSTEES, ANNUAL REPORT ..............03 REFERENCE AND ADMINISTRATION DETAILS.......................................................................................03 STRUCTURE, GOVERNANCE, AND MANAGEMENT....................................................................................04 ACHIEVEMENTSAND PERFORMANCE...... ... ... ...................... .. ... ... ... ... ..................... ... ... ... ... ...05 FINANCIAL REVIEW .06 FINANCIAL REPORT.............................................................................................................................07 STATEMENT OF BALANCES ... ... ... ... ...... ... ... ...................... .. ... ... ... ... ..................... ... ... ... ... ...09 CASHAND BANK BALANCES ...............................................................................................................10 Dec18r8tion Independent Examiner's Report on Friends of the Wumenu Community Farm IFWCFI Appendixes .14-17 FWCF Annual Report 2024125 Trustees, Annual Report for the perlod IFWCI Day Month ear Day Month ear From pril 024 31 March 025 Introduction to the Annual Report The Trustees of Friends of the Wumenu Community Farm {FWCF) 1.the Charity") are pleased to present the annual report for the financial year ending 31 March 2025. Friends of the Wumenu Community Farm is a fully constituted Scottish charity based in Glasgow. Its aims, governance, and operational policies are clearly defined in its formal constitution. The Charity is registered with the Office of the Scottish Charity Regulator (OSCR) and complies with the requirements applicable to small charities. This report, along Wlth the accompanying receipts and payments accounts, has been prepared in accordance with the legal and re8ulatory standards set by OSCR. FWCF does not meet the criteria to be classified as a large charity under the current OSCR guidelines. For the financialyear 2024125, the Charity recorded a gross income of £75,217. Of this amount, £72,000 represents ring-fenced funds held on behalf of its aff iliated organisation, the Wumenu Community Farm. Additionally, £2,000 is in the form of a loan from the Wumenu Community Farm, which is registered in Ghana. In accordance with the requirements for non-company charities with gross income under £250,000, the financial statements have been prepared on a receipts and payments basis. During the financial year 2024125, Friends of the Wumenu Community Farm did not undertake any new projects. Structure of the Report This report and the accompanying accounts fulfil the requirements for charity reporting under the 2006 Regulations. It includes the following components". The Trustees, Annual Report Statement of Receipts and Payments Statement of Balances as of 31 March 2025 External Ex8miner's Report Notes to the Accounts FWCF Annual Report 2024125 The OSCR Receipts and Payments template has been used, along with the charity's internal records and relevant documentation, to prepare this report forthe 2024125 financial year. CHARITY NAME AND ADDRESS Charity name FRIENDSOFTHEWUMENU COMMUNITY FARM Other names charity is known NIA By Registered charity number SC037724 Ch8rity's principal address 162 Garrioch Road Glasgow Postcode: G20 8RN NAMES OFTHE CHARITYTRUSTEES ON DATE OFAPPROVAL OFTRUSTEES, ANNUAL REPORT Dates acted. if not for entire year Name of person Trustee name Office lor body) entitled to appoint trustee Chairman rom 20 Oct 2019till date Members of FWCF dviser From 16 Oct 2017 till date Members of FWCF reasurer From 20 Oct 2020 till date Members of FWCF Secretary From 10 April 2024 Members of FWCF Reference and Admlnlstratlve Detalls Friends of the Wumenu Community Farm is a registered Scottish charity operating in accordance with the guidelines of the Office of the Scottish Charity Regulator (OSCRI. It is a constituted charity, with its purpose. objectives, and operational framework clearly defined in its governing constitution. The charity is overseen by a Board of Trustees who are responsible for its governance. strategic planning, and compliance with regulatory obligations. The constitution outlines the procedures for appointing off ice bearers duringthe Annual General Meeting (AGM), as well as the rules for conducting meetings, including quorum requirements. During the financial year 2024125, there were no changes to the Board of Trustees. All trustees continued to serve on a voluntary basis. providingvaluable support and oversight. FWCF Annual Report 2024125 No ch8ritable activities were carried out during the 2023124 financial year. As a result of inactivity, the charity's bank account was closed due to dormancy. However, a new account was open with Co-operative Bank Alc: To meet its financial obligations forthe year, the charity received funding comprising a grant of £750 and a loan of £2,000 from its aff iliated charity, Wumenu Community Farm (registered in Ghana). In the previous financial year, the charity did not receive any grant funding. STRUCTURE, GOVERNANCE. AND MANAGEMENT Type ofgoveming document he Friends of the Wumenu Community Farm has a Written constitution and oper8tion8l policy as their governing documents. Its constitution is based on democratic principles and observes the laws of Scotland regarding to charitable organisations and the wider United Kingdom relevant laws. he charity has a management committee that is responsible for ensuring that the charity stay focus on its core aims and objectives and preserve its values. Structure he Chairperson is responsible for the direction, strategic management, and coordination of the charity. he treasurer takes care of the revenue and expenses of the charity. Helshe is responsible forthe financial records and controls of the charity. he secretary Keeps the records and coordinates meetings. The charity has eff ectively keeping records of its 8Ctivities. thanks to the Commitment of our secretary. he charity also benefits from voluntary services form some community members. Trustee recrultment and appointment For the financial year 2024125, the charity has not appointed any new trustee. he charity has not engaged on any project in the current period. It is aimin8 to implement better projects and programs in the near future that will benefit its members and the community. Objectives and Activities Friends of the Wumenu Community Farm was established with a broad set of charitable aims focused on community development, cultural promotion, and the empowerment of minority and migrant communities in Scotland. The Charity's objectives are summarised as follows: To promote the welfare and interests of Africans and other migrant communities living in Scotland. To support minority ethnic children and disadvantaged families in overcoming social and economic barriers, enabling them to reach their full potential. To promote, preserve, and celebrate African culture and arts within Scottish society. FWCF Annual Report 2024125 To strengthen the c8pacity of target groups through the principles of seLf-help and community development. To encourage members and supporters of the Charity to realise their full potential and aspirations as active and engaged global citizens. These objectives guide the Charity's long-term strategic vision and community engagement efforts. ACHIEVEMENTS AND PERFORMANCE Charitable purp08e8 he purpose of the charity activities is geared to achieving the core-aims and oals. he charity has successfully delivered the African Oral History in 2018119. A project that helps create a written book that compile and save variety of African cultures regarding common cultural practices like wedding. foods, dresses, frican proverbs, and stories. he charity also delightfully organised The Black History project before it suspended its 8Ctivities. This was 8n event that Was organised to enlighten our children and, remind all and sundry of Black history. It highlighted howfar we came as a community. It helps highlight the challenges we still face and how as a communitywe can overcome those challenges. Summary ofthe main activities in relation to these objects chievements and Performance During the financial year 2024125, Friends of the Wumenu Community Farm did not organise or deliver any charitable activities or programmes. All planned activities remain on hold. he Charity received a grant of £750 to support essential fixed expenses, along ith donations totalling £467during the reporting period. However, the cessation of charitable activities continues, primarily due to the inability to secure 8nd operationalise a suitable space for community engagement and service delivery. Summary ofthe main achievements ofthe charity during the financial period he Trustees remain committed to the Charity's objectives and are actively exploring viable options to re-establish activities in the future, pendin8the availability of appropriate resources and facilities. FWCF Annual Report 2024125 FINANCIAL REVIEW Brief statement of the Gharity's policy on reserves he Charity did not keep any monies aside in the financial year 2024125. DetaiL8 of any deflclt he charity had a loan of £2,000, a grant of £750, and donations amounting £467 hese monies were used to fund its financial obligations. In the current year, the charity continue to incur fixed cost in relation to three torage space where it keep its valuable stock of items. hief Amu paid for these storage spaces to an amount of £ 5463.6312024: £4,620) n the prior year. Donated facilities and service8 No donated facilities or services was made in the financial year 2024125. FWCF Annual Report 2024125 FINANCIAL REPORT FRIENDS OF THE WUMENU COMMUNITY FARM SC037724 FWCF Receipts and payments accounts For thg pwlod trom to oi 2024 March 2023 Section A Slatement of receipts and payments Lkwostrktod Rostrlcted fun¢ts r￿d$ Ex￿1)(lable etmlowment funds Petmanei)I endowment funds Total fu￿19 2025 Tokni l￿d5 2024 to n•ar•*t£ io E to A1 Recèl Is 467 467 wlm￿j Cthyrnnty Fami Ghana FrCrfnWUn￿U Coniwni Fami (knts 750 750 Rec ts trIKnftNkYrais1 aclNths (>(w traji kn(x)rrE Irtxn knvestNEnts Olhet than larmj lyjldi Rents Ircrfn ￿ & ￿lId1 adlw Al Sub total 3.217 72.0(YJ 75.217 A2 Rgcglpts trcrfn asset & Investment sjlès F*0￿￿[rIxTbSa￿ ol TI)Ed assets F*oceedsfrThTb&* OT IrwesfrTEnts A2 Sub fotal T￿￿1 recelpts 3.211 72.000 75,211 A3 P&ym•nts EyFenGes for thJraslr4J acmks Grc66 traJltvJ pay￿￿16 PaynMls relaiirwJ directy to c*<at42 actiwl*s (knts arKJ (k)nati (a)ver[￿nI￿ u>sls". AMJrt I In(kwKJent e￿[T￿￿ F*eFwa1￿ ol accixjnts Leg￿ costs Other A3 Sub total 1.249 1,249 A4 Paymènts rèlating io assèi and vestment mov9ffl9nts Fljrthases assels FlJrtha8e of in¥e*rrvrts A4 Sub total Total payments 1.249 1,249 Net recelpts A5 Transf•r5 to I (from) funtt5 Surplus for31 Alareh 2025 FWCF Annual Report 2024125 ANALYSIS OF RECEIPTS AND PAYMENTS DONATIONSAND GRANTS We have received a grant amounting to £75012023124: £Nill was received as grants. This was due to the fact that the charity did not C8rry out on ant activities in the financi81 year 2024125. We had donations of £467 in this current period {2023124: £NILI. RECEIPTS FROM FUNDRAISING ACTIVITIES The charity received £Nil12023124: £Nill. The fund-raising took the form of market stall byvolunteers, which did not go as pl8nned. RING-FENCED FUNDS FROM WUMENU COMMUNITY FARM (Ghana) The Friends of Wumenu Community Farm. a registered Scottish charity, received a total of £74,000 from its sister charity, Wumenu Communlty Farm, which is registered in Ghana. The primary purpose of this funding was to purchase farm equipment for use by the Wumenu Community Farm. As part of this arrangement, both charities agreed that £2,000 {Two Thousand Pounds Sterllng) of the total amount would be treated as a loan to The Friends of Wumenu Community Farm. The loan was designated to support the charity's operating expenses. The loan was used to support the financial obligations and charitable activities of the Borrower. Friends of the Wumenu Community Farm, in accordance with its constitution and charitable objectives HIRE OF FACILITIES The charity used to hire out its facilities to raise funds. Hall Hire has ever been the biggest source of income for the charity. However, due to18ck of facilities, we do not have this income flowfor now. In the reporting period 2024125 the charity raised £NIL {2023124: £NIL) PAYMENTS RELATING DIRECTLY TO CHARITABLE ACTIVITIES The Charity Trustees have cancelled telephone and broadband contracts and did not incur any admirative cost for the financialyear 2024125. However, we continue to incur storage cost of £5,608 (2023124: £4,620} for three storage spaces. Otherfinancial obligations relating directly to charitable activities such as rent, expenses on volunteer and transport amounted to £ 1,249. FWCF Annual Report 2024125 STATEMENT OF BALANCES FRIENDS OF THE WUMENU COVUUNITY FARM Sefflion B Siatem*nt of balanc SC03Tf24 Trrts T* T* Date Name Signature Prepared By: Treasurer 0710712025 Approved By: Chairman Nkosl Bona Ndlovu 0810712025 FWCF Annual Report 2024125 CASH AND BANK BALANCES The bank account has been closed {2023124: Account closed). As of 31 March 2025 a New Account C(FOperative Bank Alc￿ with a dosing balance of 73.968. Fixed Assets The charity does not have anyvaluable fixed assets of its own. However, Chief Gift Amu Logotse has a large collection of African Arts such as drums, paintings, cloths, furniture, etc which were made available for use in the African Arts Centre at no cost to the charity. These items are stored and we continue to incur storage cost for them. (please see pictures below) The charityvan is no more road worthy. The Microwave and TV will not be reusable. At the last AGM the members of the Friends of the Wumenu Community Farm have decided to continue with the charity. We will continue to engage the relevant authorities to help us secure a suitable facility for the charity. FWCF Annual Report 2024125 10 Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees. ignature(s) Full namels) Position reasurei Date 710712025 ignature(s) Full namels) Position hairman Date 810712025 FWCF Annual Report 2024125 Independent Examiner's Report on the Accounts 2024125 Reportto the trusteeslmembers of Friends ofthe Wumenu Community Farm (FWCF) Registered charity 037724 number On the accounts of the charityforthe period Period start date Period end date April 024 March 025 Set out on pages Page 08 to 10 ofTrustees Report Respective responsibilities of twstees and examiner he charity's trustees are responsible for the preparation of the accounts in ccordance with the terms of the Ch8rities and Trustee Investment Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 006 (as amended). The charitytrustees consider that the audit equirement of Regulation 10(1) (d) of the Accounts Regulations does not pply. It is my responsibility to examine the accounts as required under ection 44(1) {c) of the Act and to state whether particular matters have ome to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the 2006 ccounts Regulations. An examination includes a review of the accounting ecords kept by the charity and a comparison of the accounts presented ith those records. It also includes consideration of any unusual items or isclosures in the accounts and seeks explanations from the trustees onceming any such matters. The procedures undertaken do not provide alL he evidence thatwould be required in an audit and, consequently, I do not xpress an audit opinion on the view given by the accounts. FWCF Annual Report 2024125 12 Independent examiner's uring my examination, no matter has come to my attention which gives e reasonable cause to beLieve that in any material respect the equirements: ststement 1. to keep accounting records in accordance with section 44(1) {a) of the 005 Act and Regulation 4 of the 2006 Accounts Regulations. and o prepare accounts which accord with the accounting records and comply ith Regulation 9 of the 2006 Accounts Regulations ave not been met. or . to which. in my opinion, attention should be drawn to enable a proper nderstanding of the accounts to be reached. Signed: Name: Relevant quaiificationl8) Address: FWCF Annual Report 2024125 13 Appendixes Breakdown of unrestricted funds FRIENDS OF THE WUNENU CONthWNITY FARM SC037724 Additional analysis {2) T(tsl Rece Fatm 7YJ ¢>oss totsl 3211 3217 from a55et% ￿yeS1r￿e￿sa￿s tolal 3217 3217 ments Sub ti*al movefflefts Trarr*fers to I IfM)I fwMIJ FWCF Annual Report 2024125 14 ReceiN8 Dcmalh F￿ R￿ts ftDtn Sub total 72.Cth) 72, Retel asset & intesknènis*s Sub total 72,OIM Breakdown of restricted funds 2. Notes to the accounts FRIENDS OF THE WUPENU C0hMJN￿y FARM SC037724 Section C Notes to the Accounts C1 Natyr• and pwpos• 01 C2 Grants EDINBVRGH COUNCIL 750.00 Totsi 750.IVJ FWCF Annual Report 2024125 15 3. Analysis of Receipts and Payments FRIENDS OF THE WUIENU CON•dUNITY FARM SC037724 Additional analysis 111 10 10 10 3B5 To* 4¢7 487 F* 000 To To 4Grx 750 750 750 750 1249 FWCF Annual Report 2024125 16 4. Detailed Receipts and Payments Recelpts New Aeeount CO￿peratIve Bank AIC: 67348750 te 0110412024 Cxher tkjnats￿ 1S0712024 KARABACAK KH 1S0712024 FurKls WwTEnu FwTn ((￿￿9) 1S0712024 Loan From WurrEnu C(x[￿l[￿ Farm l(*wl 1610712024 Sumup PaytrEnts Acc 2811012024 2811012024 2911012024 1011212024 EDINBURGH COIJKIL 2e4011202 385.LhS Dcffla1ions 10.IYJ D(￿atr(￿s 72.(MJJ.(K> Reslncred Fut¥Js 2.(MX) (K> L(￿n 10.(K> D(Thts(￿s 10.(X) D(M)8b(Ns 10.(K) DcThl1c￿S Grant 40.￿ DcfflalKfflS TOT AL Receipt 75,217.02 PayThnts Dale Descriw Lh¥t wice Anwnt 1610712￿24 76KJ BAR(MINS 1610712024 7680 ￿E(￿s PLC 2410712024 7680 YAYAS 2910712024 76PIJ LIDL GB CUSG 2910712024 76eiJ BWPACK SCO 2910712024 7680 WH Snith 3010712024 7680 SUPER ASIA 3010712024 7680 POLM)LAW LTD 0110812024 7680LIM(11."46AU(AJ1 0110812024 I￿) CHICO R(KM LT 0210812024 7680 THE WCRKS 0210&2024 7680 TESCO ST(KS 1410812024 7680LIM<13.'13AUG14 2%0812024 76￿ JO￿￿4B vE￿R 2710812024 76eiJ B & a 1180 2710W2024 7680 KFC GLAS(X 2W0812024 7680 CASS ART 2810812024 7680 CASS ART 1110912024 7680 Pizza Fkrt Bra 1610912024 I￿)LIN{16.35sEPl6 1610912024 7680 Am￿Rs FRAGRA 1710912024 7680 LIDL GB GLASG 1110412025 BRjGP￿PR 2910412025 BRJGHTFR 2W0512025 B￿GH[FR 2_85 8_20 40.70 28.38 40.70 2838 24.15 24.15 5_10 1tK).00 5_10 1tM).CKJ 8662 9.78 11K>.00 1839 10.99 2￿.00 86.62 9.78 11X).LK) 18.39 10.YJ 2￿.(K) 4_65 ei).26 eAI.26 fA) 26 4_65 PA).26 TOTAL 1,249.34 FWCF Annual Report 2024125 17