Space to Grow, Moffat
Annual Report and Accounts
for the Year Ended 31st March 2025

Space to Grow, Moffat
Annual Report and Accounts for the Year Ended 31￿ March 2025
Trustse8' Report
Space to Grow, Moffat was established &s a company limited by gUar￿rtee Imoffat Can Ltd)
and recognised as a charity in Scotland INO. SC040255) in February 2009, It converted to
Scottish Charitsble Incorporated Organisation on 11 Novembw 2020 and is govemed by its
constitution.
The structure of the charity consists of the Charty Trustees who hold regular meeting5 and
generalty contft)l the activities of the organisation, and the members who have the right to
attend members, meeting8 (Including any annual general meeling) and appoint people to serve
on the Board. The current Charity Trustees and those who served during the year are
address of the prindpal office of the charity is Qkl Church Depot, Annanside, Moffat,
Dumfriesshire DG10 9HB.
The charity's obJ"ectives, as set out In its constitution are:
The advancement of citizenship or communlty developm￿t (Indudlng rural or urban
regeneratlon)
The advancement of onvironmental protection or improvement
The advancement of educatlon
The advancement of health
Revl
f activities
The year was ono of consolldation. We impn)ved our already healthy financlal sltuatlon, made
further improvements to the grounds and allotments and maintalned the numbers of allotment
holders. Havlng tjeen granted plannlng pennlsslon for our plans to redevelop the main bulldlng,
we have found ourselve8 In a challenging f￿dIng envlronment
We contlnued to have a hlgh tskw of allothient I growlng spaces (ground plots. polyttinnel
spaces and ralsed beds) and In the current season have a waitlng Ilst agaln. We have plans to
extend the number of ralsed beds as demand continues to grow, allhough thls was not
wogressed thls year. We made a major Improvement to the ground in front of the maln bulldlng.
which seem5 to have resolved the ongoing problems wrth large potholes and run off onto the
highway. Unfortunately. we conlinued to be impacted by the heath Issues affectlng a number of
trustees durlng the year.
We have been unable to Increase the number of hdoor tenants during the financial year. We
have three commerdal tenants and one community tenant I￿t because of Ihe potenttal
redevelopment, ￿ naw tenant would have to accept the Ilkelihood of a temporary or
pemanent future move.

Space to Grow, Moffat
Annual Report and Accounts for the Year Ended 319t March 2025
Financially. we continued to run an operating surplus which is sustainabl8 and unrelated to
grant income. In Ilne with our business plan. we reinvested part of the surplus into tho
malntenance and development of the site. Although we suspended our environmental action
fund In the wevious year, we made a small grant to encourage growlng amongst nursery
thlldren.
During the year we weren't able to make 8igntficanl progress on our plans for converslon of the
main building into a vlbrant multl4Jse space for local small buslnesses, community projects and
r￿0t8 workers. We continue to seek the significarrt funding requlrsj to brfng the project to
fNition, Iwt we find oursefves in a (*allenging environment for capitsl funds.
Volunteers have continued to make a signifirAnt contributlon to the organlsatlon over tho year,
particularfy in the allotment area. Although we have profe35ional input into the grounds
maintenance, our volunteers top thls up by keeping the grounds and alotment spaces tidy, and
malntaining the frult tree3 arKI hedging.
The accounts havo been compiled on a roceipts and payments basis. At the year end ￿8h
reserve5 Stood at £37,357, all of whlch was unrastrict8d. £5,108 of these funds are deslgnated
for future work (see note in Statement of Balances). tt 16 the trustees, policy to maintain
Sufficient reserves to meet three months of future planned activity and to cover administrative
Costs. At the end of the year this had been athieved.
Approved by the Board of Truste86 on .....
. and signed on its behalf by:
Trustee

Independent Examlner's Report to the Board of Trustsos of Spac8 to Grow,
Moffat
I report on the accounts of the charity for the year e￿1￿1 314 March 2025, whlch are sd out on
pages 4 and 5.
Rospertlva responslbilltles of trustsos and examln•r
The charity's Trustees are responsible for the preparation of the accounts in accordance with
the temis of the Charities and Trustee Investsnent {Scotland) Act 2005 and the Chaiitias
Accounts (Scolland) Regulations 2006.
The Trustees consider that the audit requirement of Regulation 1011) (d> of the Accounts
Regulations does not apply. It is my responsibilty to examine the accounts as required under
section 44(1) (G) of the Act and to state whather particular matters have come to my attention.
Basls of Independent examlnefs statement
My examlnatson is carried out in accordanee with Regulatkn 11 of tho Charities Accounts
(Scotland) Regulation8 2006. An examination includ86 a review of the accounting records kept
by the charity and a comparlson of the accounts presented with those records. It also indudes
consideratlon of any unusual items or disclosures in the accounts and seeks explanatlons from
the trustees conceming any such matters. The procedures undwtaken do not wovide all the
evid8nc6 that would be required In an audlt, and consequenty I do not express an audlt opknion
on the view given by the accounts.
Independent oxamIne￿% statoment
In course of my exam5n8tlon, no matter has come to my attenlion
1, which gives me reasonabl6 cause to belleve that in any material respect the requirements..
to keep accounting racords in accordance wlth Section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accourrts Regulations. and
• to prépare accounls whlch accord wlth the accounllng records and C￿nplY 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 understandiry
of the accounts to be reached.
Signed .
Hollis Accounting
Chartered Accourrtants
3 Melvllle Crescent
Edlnburgh
EH3 7HW

Space to Grow, Moffat
Receipts and Payments Account for the Year Ended
31st March 2025
Restricted Unrestricted
funds
funds
Total
2024125
Total
2023124
Grants
Charitable activities
Other trading activioes
Totsl reGeipts
8,945
5,317
10.200
5,833
9,750
5,833
9,750
15,583
24,462
Payments for charitable activities:
Redevelopment costs
Property and garden costs
Insurance
Website
Donations made
Miscellaneous
Governan￿ costs:
Accounts and Independent examination
(two years)
Purchase of assets:
Garden equipment
Total purchases
5,892
1,082
5,892
1,082
12,683
5,525
795
20
50
15
1,400
1,41)0
144
144
9,411
9,411
19,038
Surplusl(deficit) for year
6,1n
6,172
5,424
Cash funds brought foN4ard
31,203
31,203
25,779
Cash funds carried forward

Space to Grow, Moffat
Receipts and Payments Account for the Year Ended
31st March 2025
Bank and cuh on hand
2024125
2023124
Opening balan
Surplus l (deficit) for year
c1￿.n9 balances
31,203
25,779
37,375
31,203
R•strlctod funds
During the year there were no restictad funds.
De8lgnated funds
un￿StrICted cash funds stood at £37,375 at ts end of the year and. of these, the trustegs
have designated £5.108 (2024". £11,000) for the future redevelopment of the site.
A888ts and Ilabilltl•8
At the year end Space to Grow, Moffat owned property, whith had a value in 2011 of £156,561
(2024: £156,561), and equipment valued at £2,454 (2024.. £3,628). It was owed £792 solar panel
Income (2024: £1,119). The charity owed £840 in acuued accountancy ￿ (2024.. £650)
Donatlons made
In the year a donation 01 £50 was made to Wise Owls Nursery for its Growing Club (2024: £niQ.
Truste8 expens8s
The members of the Board of Trustees did not receive any remuneratlon or exwse
reimbursements In either year.
Apwoved by the Board of Trustees on ..*. .Li.Ll.i<. ...,. and signed on its behaff by:
Trustee