APPENDIX 1 Trustees. Annual Report for the period Perd start date Period end dale hftonth Yèar Month Yèar 2024 oscr,,. Day 01 Oay 31 To 2025 Offic8 of the Scottish Charity Regulator Reference and administration details Charity namg Other names charity is known DUNDEE BOTANIC GARDEN ENDOWMENT TRUST Regist•r6d charity nurnber Charity's principal addrèss SC044040 UNIVERSITY BOTANIC GARDEN RIVERSIDE DRIVE DUNDEE Postcode OD2 1 QH Names of the charity trustees on date of approval of Trustees, Annual Report Offlce (If any) Dates acted rf not for wholo year Name of person (or body) entltled to appoint trustee (If any) Friends of the University of Dundee Bolanic Garden Trustee name CHAIR University of Dundee Friends of the University of Dundee Botanic Garden To 20 August 2025 University of Dundeè Friends of the University of Dundee Botanic Garden From 24 Septber 2025
APPENDIX 1 Reference and administration details";. Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Dates acted if not for whole year Structurè, governance and management Type of governing document Trust Deed dated 20 May 2013, extract registered with Books of Council & Session on 24 May 2013. Trustee recruitment and appointment The trust deed specifies a minimum of three trustees. Independent trustees are sought and selected according to on-going skills and experience requirements determined by the trustees from time to time. Up to nine trustees can hold office at any time, of which up to nominee trustees may be appointed by the University of Dundee and up to nominee trustees may be appointed by the Friends of the University of Dundee Botanic Garden. Objectives and activities Charitable purposes To benefit the public generally by ensuring, where possible, the continued existence of the University of Dundee Botanic Garden ( the Garden") in conformity with such standards for institutions of that kind as may from time to time be accepted internationally, by supporting the said University in its provision of any one or more of the following activities.. the advancement of education and scientific research in, and the provision of equipment and facilities for, botany, zoology, physics, chemistry, horticulture, arboriculture, silviculture, medicine, engineering and the environment, and similar or related disciplines,. and the advancement of environmental conservation, protection and improvement,. the advancement of architecture, design and the arts,. and (iv) the advancement of health and wellbeing., and {v) the provision of recreational facilities, or the organisation of recreational activities. Summary of the main activities in relation to these objects The University of Dundee's acute financial difficulties were announced publicly by the University in November 2024 and have been widely reported on in the media. At the date of approval of this report, the trustees understand that the University's interim leadership team continues to develop plans for restoring financial stability and that the Botanic Garden is under review. along with other budgetary commitments, as part of that process. In the meantime, the trustees remain in dialogue with the University and other stakeholders on options for securing the Garden's future.
APPENDIX 1 Achievements and performance Summary of the main achievements of The Trust's fundraising activities remained in abeyance during the period. the charity during the financial period Financial review Brief statement of the charity's policy on reserves The Trust has virtually no overheads and, currently, no significant grant- making commitments. Investment management costs are fully funded from portfolio cash holdings. The Trust holds a small cash buffer to meet administrative expenses and provide readily accessible funds for ad hoc projects during the year. Details of any deficit The surplus for the year was £14,548. This amount includes a single donation of £5,000, investment income of £8,178, net receipts of £5,650 relating to the sale and purchase of investments, and is stated after general running and investment management expenses of £4,280. Total funds carried forward at 31 March 2025 were £382,710, consisting of £72,306 in cash plus listed investments with a market value of £310,404 (book cost- £285,475). This represents an increase of £8,600 in total funds carried forward by comparison with the previous year*nd. Donated facilities and services lif any) Administrative and financial management support is provided on a pro bono basis by volunteers who attend Trust meetings and contribute to ad hoc working parties for fund-raising, events planning and investment management.
APPENDIX 1 Other optional information Intentionally blank. Declaration The trustees declare that they have approved the trustees, report above. Signed on bèhalf of the Gharity's trustees Signature Full name Position (0.0. Chair) CHAIR Date
APPENDIX 2 DUNDEE 80TANIC GARDEN ENDOWMENT TRUST SC040440 OSCR Receipts and payments accounts For th& perfod fTom lo Scoltsh Chèrty Regulator oi 2024 2025 Section A Ststement of receipts and payments rèstritte(I funds R•$tri¢w funds ¢ndowm•nt fund$ ondowmèfjt fund¥ Tt)tsl fund8 current period Total Jnd¥ 18St period to n8aMStE to near•Jt£ lo n•aMstÈ to fi•arèstÉ A1 Recespts Donalions 5,000 Granis Reip1S from fundraisrwJ actiwlies Gloss IraiSiTrg receip15 1ncomè from Inveshnenis other ih8n land and buildings Rents from latKI & &Dss receipts ftom Olhpr¢haritalAe ace5 8,178 8,178 7.629 A1 Sub total 13.178 13,178 12,829 A2 RecFipts ffQtn asset& investment sales Proceeds trom $8le offixed assets Procetds from tsa ofinvesimtnls A2 Sub lotsl 44,753 44753 44,753 44.7S3 82,872 62.872 rotsl r8¢oIpis 57,931 57,9Y1 75,501 A3 PaymolltS Eyen5esfoi fwdral9 atieS Gross tradi9 payfflenls ITwesltneni maTra9emeTrt C051s Paytnenls relaliw direcly to charitable 4,233 4233 3.653 47 47 Grants and donauoTrs Govemafi costs.. Audit l ifjdependenl erdmination Prep8faiiofj of &nNal accounts Legal L>sIS Other A3 Sub total 4,280 4,280 3.698 A4 Pay relating to asset and irvfstrnènl movempnts Purchases olfixed assets Purch8se of invesimEnis 39,103 39.103 39,103 39,7OJ 60,888 A4 Sub total 60. Totrlpoyrnents 43.383 43,38S 1<fj48 14,548 10,915 AS Transfers to'l lfroml funds Surplus/idefJ¢lt) loryear 14.548 14,548 70.515
DUNDEE BOTANIC GARDEN ENDOWMENT TRUST Section B Statement of balances SC040440 expenaaDIv Tot•1 oJrT•rt d• Total l¥t perf1 lundi 31 Cash C8gh tAnk balan¢s al #art Of y 57,751 57,75Q i i&fiol} sh0ym iec£+pls pabTTVrt5 accou1 14.548 14,548 10.915 Cih brbk bl&n¢•s •t•nd of year 72.306 72,306 57,IS8 (Awetdars rIktI arnj wmÈrts g¢¢IWI{Jll aqtllww¥
wr tQ 4Wt•st£ to e2 Investment8 E it knnds Gener fund Gera1 Fund 165.486 144.918 175,077 141,27 Other ffdS Tatal 310.40 316,351 Cwt•rrt Y•hl •t¥ 83 Other a$$ets ionMtgE 84 Ll8bllWe$ ourt& 14stsrr4t•i Ip n•ir••t£ BS Contlngent Ilatxllties by trtell on behaw clallhetriMte Print Dats or Approval 1&.12.2t> or R ANOP OWT 202&26IUPOAT£DI y 2£ laXlgat9mwlc4 bK
APPENDIX 2 DUNDEE BOTANIC GARDEN ENDOWMENT TRUST SC040440 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated o analysis of funds worksheets) All funds are for held for general poSeS. Numborofgrants made IrbstittIOn C2 Grants Totsl C3a Trustee remuneration If no muneration was paid during the period to any charty trustee or person connected lo a trustee cross this box (otherwise complete section 3bl Authority under which pald C3b Trustee remuneration - detsils C4a TStee expenses If no expenses We paid to any ¢h8rity trustee during the period then cross this box lotherwse complete section 4bl Number of trust C4b Trustee expenses - detsils Transaction amount ¢£1 8alance outstandlng at e*od end Natiire of traiisd.c'.tiun CS Transactions with trustees and ¢onne¢ted persons C6 Other infomiation
APPENDIX2 DUNDEE BOTANIC GARDEN ENDOWMENT TRUST SC040440 Additional analysis11 } Analysis of recelpts and payments l Donatlons Unrestrfcted ful Permanent Totallastpulod rundy fun¢Js to nqarE5t£ pertod to n•8ro£ Indwioual giving Trusts & FoUndatnS s.000 5,000 5.000 Total 5.000 5.000 5.000 2 Grants Total curreirt Total Wpertod forr•t Totsi 3 Gro¥s r&eipts from othèr eh#ritable actlvitlts expdIble P¢rm4ntnt Tolal curr¢rt perlod lunds Tot41 lfy¥tperfod no8 trneAf96t£ tone4rnst£ tt+f4rtst£ Totsi 4 Payments relating dlrecttyto charitable advltie$ Expend4ble •ndoIM•nt lunds pernneI Totsl curr1 p•rlod nd* Restrfctedfund¥ Total •t rtod RHS 8nrLual subsulptbn 2025 47 47 Totsl 47 47
APPEWIX 2 SC040440 Additional analysis121 5 Breakdown of unrestrfjctsd funds Gèneral Fund T&tsi unro6trf¢tyd nds TthÈl unr•btri¢tèd fvnts last pèrt4d Recelpts Donations Le¥ae$ Grants RepApts frofUndraisig ¥111$ Gross tradig fPrniPts Income inva$im8nts oth8rihan land and s,ooo 4000 8,178 6.178 7.629 Rènlts Ir¢tn & buildiny$ Gross recepLS trom othercharitable actwilies Sub tot41 13,1n 13.178 t2,629 Receipts fr¢J5nasset& IvetMent salg5 Pioceedsfrom 5a1e of fixed assèts Proteed$from sgle ot investments 414753 4753 44753 44753 62,872 62,872 tot81 57.931 57.931 75,501 Exp8nsègf¢rfLmdraiSing ivilies Gross trading paympnis Inv$stm8nt maDayèm$nt ¢o¥i$ Payments relating directly to thItaell¥thS Gr*nt$ and £t[Ons Govem$n¢e Costs. 4233 47 16S3 47 Audit I In(tewndeni exam1rlon Preparaiv)n of annual 1$ Legal costs Sub tot•1 Payments relatlng to asset and Investsne movemants Purchase5 of fixed asseis Purthase ol Inveskngnls 39,103 39.103 39.103 39,103 60.888 Sub total 383 43.3 14548 14S48 10,916 rrnnsfef5 tr• I (from) funds Surplvs/(deficty fory4#r 14548 10,915 Natur& ano ose of fund8
APPENDIX 3 OSCR S((tth Charty Re%ulat Independent examiner'5 report on the accounts Report to the ChaTity name trusteeslmembers of DUNDEE BOTANIC GARDEN ENDOWMENT TRUST Registered charity number On the accounts of the charity for the perlod SC044040 Period start date Month APRIL Period end date onlh MARCH Day 01 Year 2024 Day 31 Year 202$ to Set out on pages 1 tos lomeryts to Inrjude Ihe page TrUbe[S Df atsjiuonal sneetsi Respeetlve The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of trustees and examlner with the ter6 of the Chafitses and Trust Investment (StIan0} 2005 Act and the Charities Accounts (Scollandl Regulations 2006 las affEndedl The charity trustees consider that the audit requirement of Regulation 10{1) Id) of the Accounts Regulations does not apply. It is rny iesaonsibility to examirie the acknounts as required under section 44{1) Icl of the Act and lo 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 Accounls examine¢s statement Regulations. An examination include5 a review of the accounting records kept by the chanty and a comparison of the accounts presented with those records It also includes consider21ion of any unusual rtems or disclosures in the accounts and seeks explanations from the trustees conrnIng any such matters. The procedures undertaken do not provide all the eviden that would be required in an audrt and, consequently, I do not express an audit opinion an the view given by the accounts. Independent examiner's In the course of my examination. no matter has come to my attention lothoplh statement which glves me reasonable cause to believe thai in any matenal respect the requirements". to keep accounting records in accordance with seGtioN 44111 (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulalions: and to prepare accounts which accord with the accounting reoords and comply wrth Regulation 9 of the 2006 Accounts Regulations have not been met. or to which irn m OD ould be drawn in order to enable a proper reached. Date: Signed.": Name: Relevant professional qualification(s) or body (if anyl: Address: "Bease ¢Jelete ttle words In the brackets rf they do not app. Ifthe words do apy, sel out those rnatters whth have come to your attention on the foHowin9 P8ge ' OSCR will aCt diort81 or typ1 sign8tiJres