Company No. SC370757 Charity No. SC041179 CRAIGENTINNY TELFERTON ALLOTMENTS IA Company Llmltod by Guarantee) REPORT Jnd UNAUDITED FINANCIAL STA TEMENTS For tho year gndod S Novombor 2025
CRAIGENTINNY TELFERTON ALLOTMENTS (A Company Limlted by Guarantee Contents Pagfr Direclors and AdministratNe Details Report of the Dire¢tors Independent Examiners Report to the Directors Statement of Financial Activities Statement of Financial Position Notes to the Financial Statements 8-10
CRAIGENTINNY TELFERTON ALLOTMENTS IA Company Llmlted by Guarantee) Administrative Infomiatlon Diroctorn and Trustees R McGlynn {appointed 12 May 2025) C Walker (appointed 12 May 2025) T Gibbons (appointed lDerner 20251 A Cameron (appointed 1 December 2025) J Prins {appointed 10ecember 20251 M Miller lappoinled 1 December 2025, resigned 18 May 2026) R Paddock (resigned 1 December 20251 C Boys (resigned 12 May 2025) R Gray (resigned 18 November 2025) W Thorburn (resigned 12 May 2025) Reglstered Offlc• Ground Floor Flat 18 Bath stet Edinburgh EH15 1HD Banker8 Bank of Scotland 172 High Streel Musselburgh EH217DZ Independent Examlner A Paddock CA
CRAIGENTINNY TELFERTON ALLOTMENTS (A Company Limlted by Guarantee REPORT of the DIRECTORS The Board of Directors of Craigenlinny Telferton Allotments are pleased lo present their report and financial slatemenls for the period ended 5 November 2025. The Board have adopted the provisions of the Statement of Recommended Practice ISORP) °Accounting and Reporting by ChaTilies' (FRS 102) in preparing the pOrt and financial statements of the charity. Constltutlon Craigentinny Telferton Alk)tments is a company Ilmited by guarantee establrshed on 6 January 2010 and has no share capital. It was registered as a Charity with the Scottish Regulators on 12 January 2010. The company is governed by its Memorandum and Articles of Associalion. Appolntmenl of Dlr•¢tor8 The dire¢tor8ltrustees who served during the year are as stated on pag8 1. If a new direclorrtruslee is required. existing directors ask for volunteers among6t existing allotrnent holders. To be approved a majority vote trom existing directors is required. Purpose and Objectives The purpose and objectives of Craigenlinny T61ferton Allotments is as follows: The prevention and relief of poverty by growing your own frult & vegetables The promotion of healthy eating by growing your own vegetable Education of horticulture practices Advancement ofcommunity development Provision of re¢atIonal facilities and wildlife habitsls. Activltles undertaken to achleve th88e obJecllv•s Use ofgrowing plots ftir Ioc81 residents to grown thelr own fruit & vegetables Plot5 are made available for use by local charities. A plot 15 made available to a local community group to grow fruit and vegetables Annual open days and community bart)eques are held at various days during the year, whwe surplus items grown can be swapped. Habitats for birds, bats and pond life have been created. Risk Management The directors have examined the major strategic. business and operational risks whi¢h the company faces and confinn that Systems have been established to enable regular monitoring $0 that the necessary steps can b8 taken to mitigate these risks. Achiovoments and performanco There are 100 plots available for use and all plots were let in the year. There is currentiy a waiting list of over 100 names for plots to become available. In an effrjrt to reduce the waiting list, a full plot on becoming available is spknt into two and offered to iwo of those on the wailing lisl Plots holders have maintained their plots to a specIfd stsndard and Ihis has ¢ontributed lo the continued support of local wildllfe. The allotments were partof the 'Scothsh Gaftlen Open Day forChar(ty' event in July 2025 wrttt 117 paid admission$ to the site. Allotment holders were on hand to answer any questions and provide advice on growing techniques. The annual winter warrner community event was held again this year on bonfires night. Two plots are let lo local charities free of charge. One of whom grow produ for food banks and the homeless with the other charity having a plot that is maintained by individuals with learning difficulties. A third plot is maintained as a community plot and is available for use by the community to hold event.
CRAIGENTINNY TELFERTON ALLOTMENTS (A Company Llmited by Guarante8) REPORT of the DIRECTORS (cont'd) Plans for future periods 1115 the intention of the directors lo gain 8 permanenl le8se or ownership of the land currently used. The directors are actively seeking funding opportunities to allow this to materialise. Fin•n¢lal revlew Income resources for the year were £5.587 (2024.. £6,964). Ofthis £3,450 {2024.' £3,480) was received from plot holders for the use of growing plot8. ExpenditLKe in the year tolalled £9,276 (2024.. £5,267). Of Ihrs. the biggest expenses werB £2,268 on the removal of dangerous te$, £1,248 for asbestos removal and £1.133 a5 the commission due on income received for the Scottish Garden Open Day. Investment pollcy The directors consider that where surplus fijnds are available, they should be held in a suitable interest bearing bank acoount. where available for instant acces5. Re$erie pollcy It is the policy ol the directors to maximise unrestricted funds, which are the free reseNes of the ¢harity- As noted previously it is the aim of the charity lo purchase the land currently used. During Ihe year. the directors continued lo review the cash requirements of the charity. The charities cor6 income {plot rentals) remained consistent in the year. A net deficit of1£3,3071 was made in the year and this has decreased the unrestricted funds. The charity Currently holds £21.499 of reserves and the directors believe there are SU[ent funds lo meet ongoing commitments as they fall due. statemont of dlrectorn rèspon51bllltles The directors are responsible for pparing the Directors, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Practice). Company law reqLsires the directors to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable Company and the incomin9 resources and application of reSoUrs, includin9 the net income and expenditure. of the charitable company for the period. In pPariftg the financial statements the directors are required lo.. select suitable accounting policies and apply them ¢on$islently'. observe the methods and principles in Ihe Charities SORP (FRS 102).. make judgements and estimates thal are reasonable and prudent., state whether applicable UK Accounting Stsndards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The directors are responsible for keeping adequate accounting re¢ord$, that disclose with reasonable 8ccuracy at any time the financial posltion of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. the Chaiilies and Truste8 Investment {Scollandl A¢t 2005 8nd the Charities Accounts (Scolland} Regulations 2006 (as amended). The applicable law also sets oulthe directors responsibilities for the preparalion and content of the Directors, Report. The directors a also responsible for safeguarding the assets of the chafitsble company and hence for taking asOnable steps for the prevention and dete¢lion of fraud and other irregularilies.
CRAIGENTINNY TELFERTON ALLOTMENTS (A Company Limit•d by Guarantee) REPORT of the DIRECTORS (cont'd) Small Company Exomptlon8 This report has been ppared in accordance with the special provlsions for small compan16s under Part 15 of the Companies Act 2006 relating to small companies Thi$ report was approved on . and signed on behalf of the board by.. BY ORDER OF THE BOARD R M¢Glynn, Dlrector
INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF CRAIGENTINNY TELFERTON ALLOTMENTS I report on the financial statements of Craigentinny Telferton Allotments for the year ended 5 November 2025 which are set out on pages 5 to 10. This report is male to the d1CtOrs ofcrdigentinny Telferton Allotments, as a ljody. in aco)rdanGe with the terms of my engagement. My work hos been undertaken to enable me to report my opinion as set out below and for no other purpose. To the fvllest extenl permitted by law, I do not accept or assume responsibilty to anyone otherthan the directors of Craigentinny Telferton Allotments. as a body, for my work or for this report. Re8pectlve respon$lbllltle8 of the dlrnctors and Independgnt examiner The responsibilities of the directors for the preparation of the financial statements are set oul in the Statement of directors responsibilities shown on page 3. The directors considerthal the audit requirement of Regulation 10(1)(4) to (cl of the Charities Accounts (Scotlandl Regulations 2006 Ilhe Regulalionsl does not apply. It is my responsibility to examine the finar¢cial statements as required under section 4411)Ic) of Ihe Charities and Trustee Investment (Scollandl Act 2005 (the Act) and to state whelher particular matters have come to my attention. Bag18 of Independent examlner'8 Statomont My examination is carried out in accordance with Regulation 11 of the 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 slatements and seeks explanations from the directors concerning any such matters. The procedures undertaken do not Provide all the evidence thalwould be required in an audit, and consequentty I do not express an audit opinion on the view 9iven by the financial statements. I confirm l am qualified to undertake the examination because l am a registered member of ICAS which is one of the listed bodies. Independent examlner's ststement In the Course of my examination, no matter has Come to my atteniion.. l. which gives me reasonable cause to believe that in any material respect the requirements." to keep accounting records in accordance with Section 4411){a) of the Act and Regulation 4 of the Regulations, and lo prepare fin2ncial slatemenls which accord with the accounling records and comply with Regulation 8 of the Regulations have not been met., or 2. to which. in my opinion, attention should be drawn in order to enable a proper undetstanding ofthe financial statements to be reached. A Paddock CA 48 Sydney Terra¢o Edinburyh EH7 6SW 2026
CRAIGENTINNY TELFERTON ALLOTMENTS (A Company Llmited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES Ilncludlng Income and oxpendlture account) For tho yoar ended S Novomber 2026 Un- Restricted Funds 2024 Restri¢t•d Funds 2026 Note Incomo from: Donations 231 20 Charitable activities 5.687 6,964 Other income 131 132 Bank interest Total in¢omlng 5.983 7.116 Expondlture on: Charitable activities 9290 5,267 Total oxpondliure 9,290 5,267 Net (10881 I Income 13,307) 1,849 Net movement In funds 13,307) 1.849 Funds brought fornTard at 6 November 2024 24,806 22,957 Fund carrled forward at 5 November 2025 21.499 24.806 The statement of financial activities includes all gains and losses recognised during the year. All incoming resources and resources expended derive from continuin9 actsvilies. The notes on pages 8 10 10 fomi part of these financial statements
CQJa.!PFb!TINWV TFI FEPTn!! al I nTAIFTrJTR (A Company Llmlt•d by Guarante8) srAIEMENT OF FINANCIAL posmoN A8 at S Nov•mb•r 2025 Not• 2025 2025 2024 Cuffent Ass•ts Cash at bank Cash on hand 21,656 24,789 21 24,606 Cunont Net curf•nt a8MI• 21m9 24.806 Total auots lo•5 ¢uvvent Ilabllllle8 21,499 24.806 Fund• Unrestricted funds 21N99 24,806 Total ndS 21N99 24,806 Audlt exomptlon stslem•nt For the year ended 5 November 2025, the company was entitled to exemptlon from the requlrement to have an audit under the pThisw)ns of section 477 of Ihe Companies Act 20(. No rIOti has been d8POSited with the o)mpany under section 476 of the Compantes Act 2006 requiiing an audlt to be carried OUL The dlrectots acknowledge thair SponsIbl11tieS foT complying wilh the requlremenls of the Companies Act wilh respect to acrounting rS and the prepaation of financial statements. subject to the $nll Compan regimo. The fin8ncial statements vmre approved by the directors on.. Ils behalf by:_ and signed on R •lcGI Director Company No. SC370757 The notss on pages 810 10 fom part of these financial slatsments
CRAIGENTINNY TELFERTON ALLOTMENTS (A Company Llmltsd by Guarants&l NOTES to tha FINANCIAL STATEMENTS For the yoar onded S November 2025 Gonoral Information The charity is 8 public benefil entity and a company limited by guarantee, registered in Scotland w(Ih Companies House and a fegislered charrty with OSCR. The registered office is Ground Floor, 18 Bath Street, Edinburgh, EH15 1 HD. Statgment of compllan The charity constitutes a publi¢ benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities prepaNng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) issued in October 2019, the Financial Reporting StandaTd applicable in the United Kingdom and Republic of Ireland (FRS 102}, the Charities and Trustee Investment {Scolland) Act 2005 and the Charities Ac¢ounts (Scotlandl Regulations 2006 las amended) and the Companies Act 2006. Accounting pollcles Basis of ac¢ountlng The financial stalemenis have been prepared on Ihe histori¢ cost basis and in sterling which is the functional currency of the charity. Golng concem The financial statements have been prepared on a going concem basis. The directors have assessed the Charity's ability to continue as a going concern and have reasonable expectations that the Charity has adequate resources to continue in operational existence for the foreseeable future. The direotors believe the charity is a going concern based on the fact they have sufficient funds in place for at least 12 months to meet liabilitie5 as they fall due. Thus they continue to adopt the going concern basis of accounting in prèparing these finan¢ial statemènts. Income from ¢harllable actlvltleg Income, including grant income, is recognised once the charity has entitlement to the resources, any conditions of the grant are mel, the d1clOrS are certain that the resources will be reiVed and tl7e monetary value can be measured with sufficient reliability. Expendlture recognlllon Liabililies are recognised as resources expended as soon as there is a legal or con5tTuclive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Charitable expenditure comprlses those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocaled directly to such activities and those costs of an indirect nalure necessary to support them. Governance costs include those cosls associated with meeting the constltutional and statutory requirements of the charity and Include Costs linked lo the strategic management of the charity. Funds Unrestricted funds representthe general funds which thedirectors are free lo use in accordance witki the charity's charitable objectives. Taxatlon The company has charitable status and is exempt from tsxation.
CRAIGENTINNY TELFERTON ALLOTMENTS IA Company Limitsd by Guarantee) NOTES to the FINANCIAL STATEMENTS For the year ended S November 2026 3. Accounting poli¢les {contlnued} V•lue Added Tax The organisation is not registered for Value Added Tax (VAT) consequently all VAT on costs incurred is included in the attributable expenditure. Financlal Instrumènts A financial asset or financial liabllity are recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments consist of debtors, cash and creditors and are initially gnised at the transaction price. 4. Inc<>me fmm charttable actlvltle8 Included in this figure a the following.. 2025 2024 Use of growing plots Open day income Centenary cookbook sales 3,450 1,927 210 3,480 1,709 1,775 5,587 6,964 5. Staffing costs There were no employees during the year. The direciors. who are also ¢onsidered the key management pefsonnel. are nol remunerated for seryices provided. Charltable adivltlos 2025 2024 Open day expenseslcommunity event expensès Support costs (see note 7} 2,008 7,282 2.785 2,482 9,276 5,267 Support costs 2025 2024 Postage, stationery and sundry Website registration Repairs and running costs of gardening equipment Sile improvements Purchase of community equipment Subscriptions Companies House fees Insurance Governance costs.. AGM expenses 85 260 412 0,939 287 129 342 257 152 I,ioo 203 239 13 124 52 136 7,282 2,482
CRAIGENTINNY TELFERTON ALLOTMENTS IA Company Limitod by Guarantee) NOTES to the FINANCIAL STATEMENTS (¢ont'dl For the year ended 5 November 2026 Unrestricted fund8 Balance at In¢omlng Outgoing Balance at 6 Nov 2024 Resources Resources 5 Nov 2025 General fund 24,808 5,983 19,290) 21N99 Balance at In¢omlng Outgoing Balance at 6 Nov 2023 Resoui¢o8 Rosources S Nov 2024 General fund 22,957 7,116 15,267) 24,806 9. Members. Ilablllty craentInY Telferton Allotments is a company limited by guaTanlee and therefo has no share capital. Each member undertakes to contribute an amount not exceeding £1. in the event of the company being wound up. 10. R•l4ted party tran8acllon$ There a no related paty transactions during the cufrent or prior year. 10