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 lDe￿rn￿er 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 st￿et
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 $0 that the
necessary steps can b8 taken to mitigate these risks.
Achiovoments and performanco
There are 100 plots available for use and all plots were let in the year. There is currentiy a waiting list
of over 100 names for plots to become available. In an effrjrt to reduce the waiting list, a full plot on
becoming available is spknt into two and offered to iwo of those on the wailing lisl
Plots holders have maintained their plots to a specIf￿d stsndard and Ihis has ¢ontributed lo the
continued support of local wildllfe.
The allotments were partof the 'Scothsh Gaftlen Open Day forChar(ty' event in July 2025 wrttt 117 paid
admission$ 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 t￿e$, £1,248 for asbestos removal and £1.133 a5 the commission due on
income received for the Scottish Garden Open Day.
Investment pollcy
The directors consider that where surplus fijnds are available, they should be held in a suitable interest
bearing bank acoount. where available for instant acces5.
Re$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 p￿paring 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 reSoUr￿s, includin9 the net income and expenditure. of the charitable company for the
period. In p￿Pariftg 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 p￿pared 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 d1￿CtOrs 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 ￿r￿S and the prepaation of financial statements.
subject to the $n￿ll 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 d1￿clOrS are certain that the resources will be re￿iVed
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
cra￿entI￿nY 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