COMPANY REGISTRATION NUMBER: SC387349
CHARITY REGISTRATION NUMBER.. SC042074
Belleisle Conservatory Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
JAMES BELL & CO
Chartered accountants
20 Wellington Square
Ayr
KA71EZ

Belleisle Conservatory Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10

Belleisle Conservatory Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name
Belleisle Conservatory Limited
Charity registration number
SC042074
Company registration number SC387349
Principal office and registered 36 Cairn Crescent
office
Ayr
Ayrshire
KA7 4PW
Scotland
The trustees
J A Coubrough (Chair)
S Robertson (Treasurer)
D L Moulds
Company secretary
S Robertson
Independent examlner
James Bell CA

Belleisle Conservatory Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directoffs Report) (¢onflnued)
Year ended 31 March 2025
Structure, governance and management
The organisation is a charitable company limited by guarantee. The charitable company was set up
under a Memorandum of Association that establishes the objects and powers of the company and its
governance under the Articles of Association.
The charitable company maintains a register of Members of the Company, whom at the Annual
General Meeting elect the Directors and Office Bearers of the Company (Chair, Vice Chair, Treasurer
and Secretsry).
In terms of the Articles, the Directors are responsible for the management of the company's business,
for which purpose they may exerctse all powers of the company.
In discharging their responsibilities and in accordance with the Articles, the Directors hold regular
management committee meetings, with the committee members being Members of the Company. The
committee seeks to ensure a proper balance of skills and experience from those who share the
interests and objectives of the charitable company. The committee can Cl￿Pt up to four members, if
required to fulfil its function additionally. the committee may invite anyone to attend who is able to
infomi and aid sound decision making.
Risk Management
The Directors and committee regularly assess the major risks to which the Charity is exposed, whilst
providing ongoing support for the work ahead. Internal controls minimise risks by implementing
procedures for the authorisation of transactions.
Objectives and activities
With horticultural exceltence at its core, the charty seeks to provide financially sustainable inclusive
community activities, with the overall aim of ensuring the maintenance and sustainability of the
Conservatory within Belleisle Park.

Belleisle Conservatory Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (conflnued)
Year ended 31 March 2025
Achievements and performance
The financial year 2024-25 has been another very challenging year for the charity, consequently I
would wish to pay tribute to my fellow Directors and Committee members for their professionalism,
commitment and resilience all of which have again been challenged at dtfferent times throughout the
year.
Supporters
The support we enjoy from the 60 or so volunteers is exceptional and while we were closed for a
portion of this financial year the wllingness of volunteers to assist in driving the conservatory forward
was a great tonic. Quite simply without all of the support provided by the volunteers the charity would
not exist. Since we have reopened those volunteers in whatever capacty they contribute such as, meet
and greet, horticulture or events have collectively willingly re-engaged with the conservatory, as as if
we hadn't been closed.
The regular support we enjoy from our Patrons particularly their financial support, was sustsined
thfough the closure of the conservatory, limiting the potential impact.
The conservatory shop where crafts, plants and gifts are available for sale remains a mutual
convenient way of making a small purchase. which is mostly a donation, keeping the ￿venue turning
over.
Sadly. we lost a very valuable volunteer in September last year. Kathy Moulds wife of Vice Chair David
who made the decoupage pots for sale within the shop, died suddenly and unexpectedly, which
shocked all those involved with the conservatory. Kathy was well known to everyone and is sadly
missed.
Communications and our reach in social media led by Olena Stewart continues to surprise and delight.
The ability to be responsive by refreshing pictures and push messages out via social media is a real
asset in our communication. This blend of social media together with strong established links with the
traditional news outlets provides a posÈtive and healthy blend of communication mixture.
Management Committee
As reported last year a former Trustee whose conduct fell below the requifed standard was asked to
step down from the committee. Regrettably having been on the Committee for nearly a year and a half,
he chose to raise matters which he claimed were of concern to him only once he had been asked to
leave the committee. His behaviour of approaching outside bodies. and then making malicious and
vexatious allegations of misconduct has had a significant detrimental impact not only on funding, but
on individuals wellbeing.
It is of course important to recognise that we are fortunate to live in a country where freedom of speech
is permitted, but where one individual is so determined to cause substantial damage, others unaware
of his motives are easily influenced, making it very difficult to counter such malicious behaviour.
As indicated last year we have prepared our own continuous improvement plan which looks at different
areas for potential improvement, unfortunately due to time constraints we have not been able to
progress these as we would have liked.
External Funding
As reported in previous years the climate for external funding applications, remains very challenging,
with signrficantly more applications than available finance.
One of the requirements in seeking funding is the need for a Partnership Agreement and long lease
with South Ayrshire Council, with talks ongoing to explore how we progress these matters.
Conservatory Structure
Since 2021.1 have reported that Pat Lorimer has led in the discussions with South Ayrshire Council on
the deterioration of some aspects of the structure despite us only reopening in 2016. It was pleasing

Belleisle Conservatory Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {continued)
Year ended 31 March 2025
that South Ayrshire Council agreed to fund the necessary work which was scheduled to commence in
September 2024. Due to contractural requirements the work commenced in February 2025 and we
reopened in August 2025.
This substantial work to replace the predominately soft wood wall posts and windows with aluminium
necessitated the closure of the conservatory while protecting and maintaining some of our more
established plants. This work was undertaken by Ms Lesley Glendinning in conjunction with the
contractor.
Given the support of South Ayrshire Council it is apparent that the new aluminium structure is sound
with the only resetvations being for the existing timber clearstory lantern light which was not replaced
as part of the work.
These discussions to progress the repairs required deft handling by Pat Lorimer and thanks to South
Ayrshire Council it is clear the building will be around for the nexi generation to enjoy.
The Conservatory Usage
It has been a challenging year in terms of using the conservatory. Lesley and her team of volunteers
were working to an initial timeframe of September 2024 for closure. This meant restricting bookings
and trying to manage plants through to this point. Once it became clear that we were going to remain
open in the interim but without a clear change in timeframe agreed it was challenging balancing the
need to have the conservatory open but without any unnecessary spend.
Once the timeline was agreed with South Ayrshire Council we closed early January and began the
process of removing plants, staging etc to allow the work to commence in February. Similarly it was
challenging as the contract completion dates were pushed back in stepping back up the displays whilst
we opened in early August.
Once reopened the conservatory still had that touch stone of what was always excellent about the
space but equally there was a refreshing change. with the structure being more robust and combined
wtth redesign of the planting style has brought about a light and airy atmosphere which many have
made positive comments on.
The mainlenance of the plants throughout the construction period and the maintenance of the ne￿rk
of volunteers who willingly have come back to assist is a tribute to Lesley, who was working through
uncertain times but was seamlessly able scale things back up for our opening in August. In addition to
this Lesley lead on several plant sales including the management of flowers at a wedding that was
relocated to the stsbles cafe due to the contract overrunning. These plant sales made a significant
contribution to the revenue limiting the shortfall due to closure during the 7 months of closure.
Events
The Charty Golf Day once again led by Karen Watson and her team building on previous years was a
tremendous success. The Golf event remains the single most successful event of the year in bringing
in money and is nothing short of exceptional. Now that the conservatory has been refurbished we must
consider what else could be added to the calendar that will provide that revenue fundraising.
In addition to the Golf we have continued wth our events which engage with the community but don't
cost money. The bee day event is a firm favourrte with all generations. Disappointingly we had to
cancel the music festival BelleConFest. Weather forecasts strongly indicated we were going to
experience the tail end of a hurricane from the Caribbean, regrettably given the information, we had to
cancel on the grounds of public safety.
The way ahead
Given the difficulties we have had with our former Committee member it is important that we continue
to work through our improvement plan and make any improvements that may be required to avoid any
misinterpretation. I would however wish to recognise the drain on the personal resilience of my fellow
directors and committee members in their dedication in sustaining the charities very @xistence which
was clearly at threat. Succession planning is at the forefront of our minds in sustaining the
conservatory future.

Belleisle Conservatory Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (¢ontinu8d)
Year ended 31 March 2025
Given the refurbishment is complete with the exception of 'snagging' we have commenced work with
South Ayrshire Council in exploring renegotiating the lease and partnership agreement.
Financial review
The Charity relies on the support of companies and other interested parties for its operations. The
Patrons and Members have continued to pay monthly which has been a significant factor in
maintaining the Charity's revenue.
Donations in the year decreased by £4,694, however plant and book sales increased by £3,696.
Overall, the total income of the charity decreased by £7,056. Total expenditure for the year decreased
by £11,858, largely due to a reduction in plant and shop costs and repairs. The net deficit for the year
was £8,910 {2024 deficit of £13,712), and this resulted in a reduction in the total reserves of the
charity at 31 March 2025 to £45.028 (2024 - £53,938).
The permanent floral display has an estimated replacement value of £15,000.
The stock figure consists of promotional material and shop stock.
Reserves policy
The Charity only maintains sufficient funds to meet anticipated costs in the immediate months ahead.
There were no Restricted Fund balances at 31 March 2025.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 24 November 2025 and signed on behalf of the board of
trustees by:
S Robertson (Treasurer)
Trustee

Belleisle Conservatory Limited
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Belleisle Conservatory
Limited
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Belleisle Conservatory Limited
(Yhe charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Charities and Trustee Investment (Scotland) Ad 2005 ('the 2005 Act,), the Charities Accounts
(Scotlandl Regulations 2006 (as amended} and the Companies Act 2006 {Ihe 2006 Act,). You are
satisfied that the accounts of the company are not required by charity or company law to be audited
and have chosen instead to have an independent examination.
Hathg satisfied rnyse￿ that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charitys accounts carried out under section 44{1}Ic) of the 2005 Act. In carrying out my
examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland)
Regulations 2006 (as amended).
Independent examlner's statement
Since the chartty is required by company law to prepare its accounts on an accruals basis and is
registered as a charity in Scotland your examiner must be a member of a body listed in Regulation
11 (2) of the Charities Accounts {Scotland} Regulations 2006 (as amended). I can confinn that l am
qualified to undertake the examination because l am a registered member of ICAS which is one of the
listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection
wtth the examination giving me cause to believe:
accounting records were not kept in respect of the charty as required by section 386 of the
2006 Act, section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts
Regulations., or
the financial statements do not accord with those records or with the accounting
requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006,. or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is
not a matter considered as part of an independenl examination., or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102).

Belleisle Conservatory Limited
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Belleisle Conservatory
Limited (continued)
Year ended 31 March 2025
I have no concerns and have come across no other matters in connection wi(h the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
James Bell CA
Independent Examiner
James Bell & Co
Chartered Accountants
20 Wellington Square
Ayr
KA71EZ
24 November 2025

Belleisle Conservatory Limited
Company Limited by Guarantee
Statement of Financial Activities
{InGluding inGome and expenditure acGount)
Year ended 31 March 2025
2025
Unrestricted
funds Total funds Total funds
2024
Note
Income and endowments
Donations and legacies
other trading activities
Investment income
15,948
36,985
359
15,948
36,985
359
20,526
39,209
613
Total income
53,292
53,292
60,348
Expenditure
Expenditure on charitable activities
Other expenditure
Total expenditure
62,202
62,202
73,463
597
62,202
62,202
74,060
Net expenditure and net movement in funds
(8,910)
{8,910)
(13,712)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
53,938
53,938
45,028
67,650
53,938
45,028
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 10 to 17 form part of these financial statements.

Belleisle Conservatory Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
16
21,175
31,056
Current assets
Stocks
Cash at bank and in hand
17
1,896
25.167
1,897
24,355
27,063
26,252
Creditors: amounts falling due within one year
Net Current assets
18
3,210
3,370
23,853
22,882
Total assets less current liabilities
45,028
53,938
Net assets
45,028
53,938
Funds of the charity
Unrestricted funds
45,028
45,028
53,938
53,938
Total charlty funds
19
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audrt of its financial statements for the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 24
November 2025, and are signed on behalf of the board by..
S Robertson (Treasurer)
Trustee
The notes on pages 10 to 17 fomi part of these flnanclal Statements.

Belleisle Conservatory Limited
Company Limited by Guarantee
Notes to the Financial Ststements
Year ended 31 March 2025
General informatlon
The charity is a public benefit entity and a private company limited by guarantee, registered in
Scotland and a registered charity in Scotland. The address of the registered office is 36 Cairn
Crescent, Ayr, Ayrshire, KA7 4PW, Scotland.
Statement of compliance
The financial statements have been prepared in accordance with the Charities and Trustee
Investment (Scotland) Act 2005, the Charities Accounts {Scotland) Regulations 2006 (as
amended) and "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191" The
charty is a Public Benefit Entity as defined by FRS 102.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modrfied by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties aboLrt the chariws ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continualty reviewed and are based on experience and other factors, including expectations of
fLrture events that are believed to be reasonable under the circumstances.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
10

Belleisle Conservatory Limited
Company Limited by Guarantee
Notes to the Financial Statements l¢ontinuerfl
Year ended 31 March 2025
Accounting policies (contlnuedj
Incoming resources
All incoming resources are included in the statement of financial acttvities when entitlemenl has
passed to the Charity; it is probable that Ihe economic benefrts associated with the transaction will
flow to the charity arsd the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recogni5ed when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when recetved rf the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised wf(h the delivery of the
contracted service. This is classrfied as unrestricled funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fulty recovered, and is Classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the cost5 of all fundraising activities, events, non-
charitable trading activities, and the sale of donated gi)ods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefrt of its beneficiaries, including those
support cost5 and costs relating to the governance of the charity apportioned to charitable
activities.
olher expenditure includes all expenditure that is neither related to raising funds for the
charty nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activty. Shared costs are apportioned
between the activities they contribute to on a ￿aSOnable, justrfiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impaiment losses.
11

Belleisle Conservatory Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accountlng policies (cofttinued)
Tangible assets (continue
An increase in the Carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the ststement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less tts residual
value, over the useful economic lrfe of that asset as follows:
Plant and machinery
10%, 20/0 and 330/0 Straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. Tha cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Stocks
stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
12

Belleisle Conservatory Limited
Company Limited by Guarantee
Notes to the Financial Statements {¢ontInu￿)
Year ended 31 March 2025
Accounting policies (continued)
Financlal Instruments fcontsnued)
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can othetwise be measured
reliably, the investment is subsequently measured al fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured al cost or amortised cost are reviewed for objective evidence
of impairm8nt at the end of each reporting date. If there is objective evidence of impaimient, an
impairment loss is recognised under the appropriate heading in th8 Statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impaimient are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Limlted by guarantee
Belleisle Conservatory Limited is a company limited by guarantee and has no share capital. In
the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per
member of the charity.
Donatlons and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations and gifts
Gift Aid
10,487
5,461
10,487
5,461
15,181
5,345
20,526
15,181
5,345
20,526
15,948
15,948
13

Belleisle Conservatory Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnuod)
Year ended 31 March 2025
other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Fundraising events
Collection cans
Plant and book sales
Plant sponsors
Hires
13,762
2,104
18,349
870
1,900
36,985
13,762
2,104
18,349
870
1,900
36,985
17,675
2,161
14,653
1.700
3.020
17,675
2,161
14,653
1,700
3,020
39,209
39,209
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest
359
359
613
613
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Charitable activities
Support costs
2,293
59,909
2,293
59,909
62,202
4,904
68,559
4,904
68,559
62,202
73,463
73,463
Expenditure on charitable activltles by activlty type
Activities
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Charitable activities
Governance costs
2,293
58,111
1,798
59,909
60,404
1,798
62,202
70,637
2,826
73,463
2,293
10. Analysis of support costs
Charitable
activities
Total 2025 Total 2024
Staff costs
Premises
Communications and IT
General office
Finance costs
20,191
4,300
1,445
629
149
20,191
4,300
1,445
629
149
20,100
5,484
1,505
993
14

Belleisle Conservatory Limited
Company Limited by Guarantee
Notes to the Financial Statements (continu•dJ
Year ended 31 March 2025
Repairs & maintenance
Set up costs
Volunteer training
Donations
Independent examiner
InsU￿nCe
Depreciation
Sundry expenses
1,931
15,220
660
1,931
15,220
660
3,241
18,540
539
1,000
2,827
528
11,977
1,825
1,800
587
12,102
895
1,800
587
12,102
895
59,909
59,909
68,559
11. Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Loss on disposal of tangible fixed
assets held for charivs own use
597
597
12. Net expenditure
Net expenditure is stated after chargingl{crediting):
2025
2024
Depreciation of tangible fixed assets
Loss on disposal of tangible fixed assets
12,101
11,977
597
13. Independent examination fees
2025
2024
Fees payable to the independent examiner for..
ndependent examination of the financial statements
1,800
2,827
14. Staff costs
The total staff costs and employee benefrts for the reporting period are analysed as follows".
2025
2024
Wages and salaries
20,191
20,100
The average head count of employees during the year was Nil (2024- Nil).
No employee received employee benefts of more than £60,000 during the year (2024: Nil).
15

Belleisle Conservatory Limited
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 March 2025
15. Trustee remuneratlon and expenses
During the year no remuneration or other benefits from employment with the charity Of a related
entty were received by the trustees (2024 - Nil)
During the year two trustees were reimbursed a total of £279 for expenses paid for on beha￿ of
the charity.
16. Tangible fixed assets
Plant and
machinery
Cost
At 1 April 2024
Additions
89,563
2,220
At 31 March 2025
91,783
Depre¢iatlon
At 1 April 2024
Charge for the year
At 31 March 2025
58,507
12,101
70,608
Carrying amount
At 31 March 2025
21,175
31.056
At 31 March 2024
17. Stocks
2025
2024
Finished goods and goods for resale
1.896
1,897
18. Creditors: amounts falling due withln one year
2025
2024
Accruals and deferred income
3,210
3,370
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Belleisle Conservatory Limited
Company Limited by Guarantee
Notes to the Financial Statements (eontInu￿}
Year ended 31 March 2025
19. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2024
Income Expenditure
Transfers
General funds
Special Capital Asset
Reserve
17.428
53,292
(62,202)
36.510
45,028
36,510
(36,510)
53,938
53,292
{62,202)
45,028
At
31 March 202
At
1 April 2023
Income Expenditure
Transfers
General funds
Special Capital Asset
Reserve
31.140
60,348
(74,060)
17,428
36,510
36,510
53,938
67,650
60,348
(74,060)
20. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
21,175
27,063
(3,210}
45,028
21,175
27,063
(3,210)
45,028
un￿strICted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
31,056
26,252
(3,370)
53,938
31,056
26,252
(3,370)
53,938
21. Related parties
There were no related paty transactions during the year, nor in the previous year.
17