Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

**REGISTERED COMPANY NUMBER: SC455704 (Scotland) REGISTERED CHARITY NUMBER: SC044191** 

## Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31 July 2025 

for 

Baldernock Community Development Trust 

Bell Barr & Company Chartered Accountants 

2 Stewart Street Milngavie Glasgow G62 6BW 



Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 Baldernock Community Development Trust 

Contents of the Financial Statements for the Year Ended 31 July 2025 

|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|2|
|Independent Examiner's Report||3||
|Statement of Financial Activities||4||
|Balance Sheet|5|to|6|
|Notes to the Financial Statements|7|to|9|
|Detailed Statement of Financial Activities||10||





Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

Baldernock Community Development Trust 

## Report of the Trustees 

for the Year Ended 31 July 2025 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objects** 

The Company's Objects are fully set out in the Articles of Association, generally to provide recreational facilities and activities within the community of Baldernock by Glasgow, and the public in general, with the object of improving the conditions of life for the intended persons. 

## **Significant activities** 

During the year The Baldernock Trust had calendars printed which were sold at a net profit of £587. The Baldernock Trust sold tartan items from the existing stock at a profit of £184. There was a remaining stock of tartan items at 31 July 2025 of £325 at the original cost. 

Free social evenings have been organised for adults and children in the community of Baldernock. These took place on a monthly basis at the local golf club. 

## **FINANCIAL REVIEW** 

During the year the charity generated income of £1,340 and the Statement of Financial Activities shows a small deficit  of £40.  At 31 July 2025 total funds was £4,309.  The trustees are satisfied with the financial position. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## **Affiliation** 

During the year the company remained a member of the Development Trusts Association of Scotland. Membership is covered through to 1 April 2026. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Company number** 

SC455704 (Scotland) 

## **Registered Charity number** 

SC044191 

## **Registered office** 

The Jaw Bardowie Milngavie Glasgow G62 6HD 

## **Trustees** 

Ms K V Currie Ms R M Jarvis Professor D J Mellor Mrs M R Mill (appointed 25.11.2024) Ms N A Nisbet (appointed 25.11.2024) Ms S A Stanley Dr M L Wiseman-Orr S M Hazell Mrs H A Hazell 

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Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

Baldernock Community Development Trust 

Report of the Trustees for the Year Ended 31 July 2025 

**REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner** Bell Barr & Company Chartered Accountants 2 Stewart Street Milngavie Glasgow G62 6BW 

Approved by order of the board of trustees on 28 May 2026 and signed on its behalf by: 


Ms K V Currie - Trustee 

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## Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

Independent Examiner's Report to the Trustees of Baldernock Community Development Trust 

I report on the accounts for the year ended 31 July 2025 set out on pages four to nine. 

## **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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report** 

My examination was 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given  by the accounts. 

## **Independent examiner's statement** 

In connection with 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 

- to prepare accounts which accord with the accounting records and to comply with Regulation 8 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 understanding of the accounts to be reached. 


Jennifer Irvine The Institute of Chartered Accountants of Scotland 

Bell Barr & Company Chartered Accountants 2 Stewart Street Milngavie Glasgow G62 6BW 29-05-26 Date: ............................................. 

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Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

Baldernock Community Development Trust 

Statement of Financial Activities for the Year Ended 31 July 2025 

|||31.7.25|31.7.24|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|Donations and legacies||15|-|
|**Charitable activities**||||
|Grants||-|125|
|Other trading activities|2|1,302|1,089|
|Investment income|3|23|48|
|**Total**||1,340|1,262|
|**EXPENDITURE ON**||||
|Raising funds||518|-|
|**Charitable activities**||||
|Baldernock Community Development||862|618|
|**Total**||1,380|618|
|**NET INCOME/(EXPENDITURE)**||(40)|644|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||4,349|3,705|
|**TOTAL FUNDS CARRIED FORWARD**||4,309|4,349|
|||||



The notes form part of these financial statements 

Page 4 



Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

Baldernock Community Development Trust 

## Balance Sheet 

31 July 2025 

|||31.7.25|31.7.24|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**CURRENT ASSETS**||||
|Stocks|5|325|441|
|Cash at bank||4,344|3,908|
|**CREDITORS**||4,669|4,349|
|Amounts falling due within one year|6|(360)|-|
|**NET CURRENT ASSETS**||4,309|4,349|
|**TOTAL ASSETS LESS CURRENT**||||
|**LIABILITIES**||4,309|4,349|
|**NET ASSETS**||4,309|4,349|
|**FUNDS**|7|||
|Unrestricted funds||4,309|4,349|
|**TOTAL FUNDS**||4,309|4,349|
|||||



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company  as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The notes form part of these financial statements 

continued... 

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Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

Baldernock Community Development Trust 

## Balance Sheet - continued 

## 31 July 2025 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 28 May 2026 and were signed on its behalf by: 

K V Currie - Trustee 

H A Hazell - Trustee 

The notes form part of these financial statements 

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Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

Baldernock Community Development Trust 

Notes to the Financial Statements for the Year Ended 31 July 2025 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds,  it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Stocks** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

The charity has no restricted funds. 

## **2. OTHER TRADING ACTIVITIES** 

|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||31.7.25|31.7.24|
||£|£|
|Sale of tartan|300|1,089|
|Sale of calendars|990|-|
|Events|12|-|
||1,302|1,089|
||||



continued... 

Page 7 



Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 Baldernock Community Development Trust 

Notes to the Financial Statements - continued 

for the Year Ended 31 July 2025 

## **3. INVESTMENT INCOME** 

|**INVESTMENT INCOME**|||
|---|---|---|
||31.7.25|31.7.24|
||£|£|
|Bank interest|23|48|



## **4. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024. 

## **5. STOCKS** 

|**STOCKS**|||||
|---|---|---|---|---|
|Stocks|||31.7.25<br>£<br>325|31.7.24<br>£<br>441|
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**|**YEAR**||||
|Accrued expenses|||31.7.25<br>£<br>360|31.7.24<br>£<br>-|
|**MOVEMENT IN FUNDS**|||||
|**Unrestricted funds**|At|1.8.24<br>£|Net<br>movement<br>in funds<br>£|At<br>31.7.25<br>£|
|General fund||4,349|(40)|4,309|
|**TOTAL FUNDS**||4,349|(40)|4,309|
|Net movement in funds, included in the above are as follows:|||||
|**Unrestricted funds**|Incoming<br>resources<br>£||Resources<br>expended<br>£|Movement<br>in funds<br>£|
|General fund||1,340|(1,380)|(40)|
|**TOTAL FUNDS**||1,340|(1,380)|(40)|



## **6.** 

## **7. MOVEMENT IN FUNDS** 

continued... 

Page 8 



Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 Baldernock Community Development Trust 

Notes to the Financial Statements - continued for the Year Ended 31 July 2025 

## **7. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

||||Net|||
|---|---|---|---|---|---|
|||movement|||At|
|At 1.8.23||in funds||31.7.24||
||£||£||£|
|**Unrestricted funds**||||||
|General fund|3,705||644||4,349|
|**TOTAL FUNDS**|3,705||644||4,349|
|Comparative net movement in funds, included in the above are as follows:||||||
|Incoming||Resources||Movement||
|resources||expended||in funds||
|**Unrestricted funds**|£||£||£|
|General fund|1,262||(618)||644|
|**TOTAL FUNDS**|1,262||(618)||644|



## **8. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 July 2025. 

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Docusign Envelope ID: D622A27F-7FBC-86B1-82FE-CB89FC11B227 

Baldernock Community Development Trust 

Detailed Statement of Financial Activities for the Year Ended 31 July 2025 

|Detailed Statement of Financial Activities<br>for the Year Ended 31 July 2025|||
|---|---|---|
||31.7.25|31.7.24|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Membership|15|-|
|**Other trading activities**|||
|Sale of tartan|300|1,089|
|Sale of calendars|990|-|
|Events|12|-|
|**Investment income**|1,302|1,089|
|Bank interest|23|48|
|**Charitable activities**|||
|Grants|-|125|
|**Total incoming resources**|1,340|1,262|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Movement in stock of tartan|116|-|
|Calendar purchases|402|-|
|**Charitable activities**|518|-|
|Insurance|329|313|
|DTAS membership|90|180|
|Events|83|-|
|Church hall rent|-|50|
|**Support costs**|502|543|
|**Governance costs**|||
|Independent Examination fee|360|75|
|Total resources expended|1,380|618|
|**Net (expenditure)/income**|(40)|644|



This page does not form part of the statutory financial statements 

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