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2025-05-31-accounts

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Trustees Annual Report

for

Lochend Community Growing Project SCIO for the period 1% June 2024 - 34% May 2025

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Scottish Charity No: SC044024

Annual Report & Financial Statements for the year ending 21* May coré Scottish Charity No $C044024

Index

Page 3 Reference&Administrative Information Reference&Administrative Information
Trustees Annual Report: )
Page4 Structure Governance & Management
Page4 Objectives& Activities
Page 5 Achievements & Performance
Page 6 Financial Review
Page 6 Statement of Trustees
Page 7-8 Annual Accounts:
Page 7 Receipts
& Payments Account
Page 7 Statement of Balances
Page 8 Notes to the Accounts
Page9 IndependentExaminer’sReport

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Annual Report & Financial Statements for the year ending 31° May 2025 Scottish Charity No SC044024

Reference & Administrative Information

Charity Name:

Lochend Community Growing Project SCIO

Scottish Charity No:

SC044024

The Charites Principal Address: a

Charities Trustees on date of approval including office held:

Names of other trustees during the period:

Bankers:

The Co-operative Bank Southway Skelmersdale WN8 6GH

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Annual Report & Financial Statements for the year ending 31% May 2025 Scottish Charity No SC044024

Structure, Governance & Management

Governing Document:

Lochend Community Growing Project was recognised as a Scottish Charitable Incorporated Organisation (SCIO) on 22"? May 2013.

Trustee Recruitment & Appointment:

At each AGM, the members may elect any member (unless he/she is debarred from membership under clause 63 to 65 of the Constitution) to be a charity trustee. All of the charity trustees elected / appointed shall retire from office, but shall then be eligible for re-election.

Objectives & Activities

The Charities Charitable Purpose:

As set out in the ‘Constitution’ and ‘The Charities and Trustee Investments (Scotland) Act 2005’ the purposes of Lochend Community Growing Project SCIO are:

;

We have obtained permission from OSCR to amend our charitable purpose to the following to be more inclusive, subject to approval by our members at our AGM in August 2025 subsequent notification to OSCR to update the Scottish Charity Register:

Summary of the main activities in relation to these objectives:

Promoting a healthier life-style for people living in an inner-city socially deprived area through: connecting with nature, growing vegetables / fruit, healthy diet, exercise, social interaction, learning new skills at workshops and boosting self-confidence.

We run a garden with a membership for up to 53 individuals / families or community groups to have their own raised bed and share the communal polytunnel, tools and communal herb beds and forest garden produce. We also host open days and workshops throughout the year that are free and open to everyone in the community.

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Annual Report & Financial Statements for the year ending 31° May 2025

Scottish Charity No SC044024

Achievement & Performance for 2024-25

Activities:

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e Nov 2024 - We replaced the chip bark mulch around the garden’s perimeter border (the
forest garden) and the fruit orchard to suppress weeds.
e Jan 2025 - We repaired the RI te Sie),
shed roof as best we could, and # vols
repaired the wooden fence after x
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= and blew the fence over. 7 GE cc
f° Throughout the year - we ¥ /¥ FA| hws
pele repaired any raised beds where ©
the wood had warped or rotted. [.
e March - May 2025 - We increased the size and depth of our ay 7 aA).
pond and added a ramp at one side to make it more frog kee)get=aa PAE
friendly and increase the biodiversity in the garden. B= OS lk Ba
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Annual Report & Financial Statements for the year ending 31% May 2025 Scottish Charity No SC044024

Performance:

Events:

Local charities that have hosted activities in the garden:

Photographs of all our events and activities are shared on our Facebook page:

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Annual Report & Financial Statements for the year ending 31% May 2025 Scottish Charity No SC044024

Financial Review

Statement of Reserves Policy: Lochend Community Growing Project aims to hold a reserve of £4,500 in the bank account in the event of any unplanned large expenses that could arise (for example, if we needed to replace the polytunnel due to a storm).

Details of any deficit:

There was a £180.73 financial deficit this year, the Trustees will continue to monitor the balance.

Details of Donated Facilities & Services: The Charity benefits from the time given by all the Trustees to the running of the Charity.

Statement of Trustees Responsibilities

The members of the Charity must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Charity during the financial year. The members of the Charity are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006.

They are also responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

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Dated: 93 | 6 a5
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Annual Report & Financial Statements for the year ending 31% May 2025 Scottish Charity No SC044024

Receipts & Payments Account - Year Ended 31% May 2025

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P
Receipts & Payments Account
Notes Un
Restricted
Restricted
gaan
Total
2025
Total
2024
Receipts
Donations 0.00 0.00 0.00 118.26
Receipts from Fund Raising Activities 0.00 0.00 0.00 0.00
Other Charitable Activities 1 1225.57 0.00 1225.57 1,230.50
Grants 2 500.00 0.00 500.00 0.00
Total Receipts £1725.57 £0.00 £1725.57 £1,348.76
Payments
Expenses from Fund Raising Activities 0.00 0.00 0.00 0.00
Expenses from Charitable Activities 3 1656.30 0.00 1656.30 1255.19
Governance Costs 250.00 0.00 250.00 0.00
Total Payments £1906.30 £0.00 £1906.30 £1,255.19
Net Receipts/(Payments) (180.73) 0.00 (180.73) 93.57
Transfer between Funds 0.00 0.00
Surplus/(Deficit) forYear (£180.73) 0.00 (£180.73) 93.57
Statement ofBalancesas at 31*'
May2025
Un
Restricted
Restricted
Fennidie
Total
2025
Total
2024
Balances at Start ofYear 5,564.25 0.00 5,564.25 5,470.68
Surplus/(Deficit) forYear (180.73) 0.00 (180.73) 93.57
Balances at End ofYear £5383.52 0.00 £5383.52 £5,564.25
OtherAssets = £12,744.00 212,597.87
Liabilities NoOutstanding Liabilities

Statements approved by the Charity and signed on its behalf by:

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—_ if
Treasurer
Dated: 23/86/2029 -
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Annual Report & Financial Statements for the year ending 31% May 2025 Scottish Charity No SC044024

Notes to the Accounts

2025 2024
1. Income from Other Charitable Activities
Membership subscriptions 1225.00 1175.00
Ripple Group Visit 0.00 50.00
Sainsburys 00.57 5.50
Total £1225.57 £1230.50
2. Grants
Charities Trust 500.00 0.00
. Total £500.00 £0.00
3. Expenses from Charitable Activity
Gardening Costs 933.41 720.33
Insurance 220.00 0.00
Printer/Computer Costs 26.99 46.97
Community / social events 330.54 418.32
Equipment 145.36 69.57
Total £1656.30 £1,255.19
4. AssetsofLochendCommunityGrowing ProjectSCIO SCIOas asat31%May May2025
2025 Additions 2024
Shed / polytunnel /equipment* £12,744 0.00 12,048.87
Laptop and printer 0.00 0.00 549.00
Total £12,744 £12,597.87

.

The statements of account for the year show the financial figures for the Charity. All funds are un-restricted and for the sole use of the Charity and its running costs.

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Annual Report & Financial Statements for the year ending 31% May 2025 Scottish Charity No $C044024

Independent Examiner’s Report on the Accounts 1st June 2024 - 31st May 2025 Report to the trustees of Lochend Community Growing Project SCIO, registered charity number SC044024, on the accounts of the charity for the period to 31° May 2025 set out on Pages 7 to 8. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to State whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  2. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations,

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of

Signed Name: Addre

Date: .. ea AX?)

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APPENDIX 3

Scottish Charity Regulator

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Independent examiner's report onthe accounts ~
Report to the | Charity name
trusteesimembers Of | ign cAEND COmmeremnnitl) GlOvinNG Plovecr
Registered charity |SC
Oncharity the accountsfor. thenumberperiodof the |DayUYUogt|PeriodMonthstart C+ date _—|—‘Year | __Day _ PeriodMonthend date Year a
‘0
Set out on pages : % - Fite exmiestetanes:
ep | The charity's trustees are responsible for the preparation of the accounts in accordance |
t mig lites Of | With the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the |
a | Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees |
| consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations |
| does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention. |
Basis of independent | My examination is carried out in accordance with Regulation 11 of the 2006 Accounts |
examiner's statement | Regulations. An examination includes a review of the accounting records kept by the
| charity and a comparison of the accounts presented with those records. It also includes |
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees conceming any such matters. The procedures undertaken |
| do not provide all the evidence that would be required in an audit and, conseq uently, | do
| not express an audit opinion on the view given by the accounts.
Independent examiner’s |in the course of my examination, no matter has cometo myattention [otherthaathat |
statement | diselesedc-orrthe attached-page] ||
1. which gives me reasonable cause to believe that in any material respect the
requirements: |
¢ to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
¢ to prepare accounts which accord with the accounting records and comply 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
Signed": TeEe [ek(Z- |
Relevant professionalName: | ——12=
qualification(s) or body | |
(if any): |
Address: |
| ne Fond
pee Pe eh gin [ht]
following
Please deletethe words in the bracketsif they donotapply. Ifthe words doapply, set out those matters which have cometo your attention on the
“OSCR willpage.accept digital; or typed signatures
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