Potters Garden SCIO
ANNUAL REPORT & FINANCIAL STATEMENTS FOR
THE YEAR ENDED 31 MARCH 2025
Charity No: SC044457
Potters Garden SCIO
Contents of the Financial Statements Year ended 31 March 2025
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|Reference|and|Administrative|Information|3|
|Trustees'|Annual|Report|=|
|Independent|Examiner's|Report|7|
|Statement|of Financial|Activities|8|
|Balance|Sheet|9|
|Notes|to the|Financial|Statements|12|
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Potters Garden SCIO
Reference and Administrative Information Year ended 31 March 2025
Charity Name: Potters Garden SCIO Name the Charity is Known By: Potters Charity Registration Number: $C044457 Contact Address: Stair Park London Road Stranraer DG9 8BS
Current Trustees
Principal Office-bearers Chairperson Vice Chairperson Secretary Equal Responsibility All Trustees Treasurer Equal Responsibility All Trustees
Bankers
Bank of Scotland, Princes Street, Edinburgh
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Potters Garden SCIO Trustees’ Annual Report Year ended 31 March 2025
The trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution. , 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).
Reference and administrative information set out on page 1 forms part of this report.
Structure, Governance and Management
Constitution
The charity is a Scottish Charitable Incorporated Organisation (SCIO). Charitable status was granted by OSCR on 28 November 2013. It has a single tier structure and as such both members and charity trustees are the same individuals. It is governed by its constitution which was amended and adopted on the 19 August 2019,
Appointment of Trustees
The management committee, which normally meets on a monthly basis, are the charity's trustees. Membership of the management committee is open to any person aged 16 or over, and or any individual who has been nominated for membership by an unincorporated organisation and/or any corporate body who subscribes to the purposes of the organisation and wishes to see them fulfilled. Trustees are elected at the Annual General Meeting which is normally held by September. Under the constitution, there must be a minimum of three and not more than twelve elected trustees.
Management
The trustees are responsible for the strategic direction and governance of Potters, whilst the day-to-day running is delegated to the Centre Manager and his assistants, all of whom are paid members of staff. The Centre Manager attends the trustee meetings to discuss progress and development. The trustees are particularly aware of their responsibilities for Safeguarding, Health & Safety, especially for the adults with disabilities. In addition to comprehensive insurance, our staff and any volunteers all have disclosures under the Protection of Vulnerable Groups (PVG) Scheme.
Objectives and Activities
The organisation is established for charitable purposes only, and in particular, the objects are: The advancement of education, the promotion of equality and the advancement of education among people with disabilities by means of the creation of outdoor garden areas, skills woodwork workshop and other life skills activities where service users predominantly having varying degrees of disability can flourish and become an active part of the community.
The following are examples of some of the activities we will carry out. This is not an exhaustive list; (Devising Training plans for Trainees wishing to participate in the activities. (Providing a service that encourages creative training specifically for the needs of its service users. (Contracting with other agencies to deliver the service and products, ensuring all activities are carried out with integrity and dignity. -(Bringing together the activities of agencies and individuals wishing to pass their knowledge and skills to the service and its products to the people within the operating area. [Researching and develop information concerning the service/s, the activities and practices that encourage future development of the service. *{Ensuring financial sustainability through the service and activities the service offers. Creating an environment which is safe, reliable, and sustaining.
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Potters Garden SCIO Trustees’ Report (cont.) Year ended 31 March 2025
.
Achievements and Performance
The spring of 2024 proved to be poor for the growth of our gardens. Lots and lots of rain and colder than normal temperatures. The gardens also suffered, quite significantly in January 2025 due to Storm Eowyn. The storm caused serious damage to our site and we had to close the site for Health and Safety reasons. But our student’s enthusiasm did not waver, they are a credit to themselves. Their commitment, to their development was not a hurdle, and certainly not dependant on weather conditions.
The indoor additional activities, previously introduced, such as jewellery making, woodwork and arts and craft, aided our student’s positivity. As it turns out, these activities, with the products they made, came in handy for our Christmas Craft Fayre, later in the year. The students made £ 1,258.00.
The purchase of a portable office in 2023 has proven its worth. The Senior Project Worker and two Project Workers share this space for student welfare meetings and day-to-day working. The student’s positivity to their personal development has grown and meetings, although they still continue have become less frequent. These meeting have proven, with a little inspiration, care and compassion, anyone can surmount difficulties.
Ongoing are the Trustee & staff meetings. These meetings have cultivated our focus on what we do, and more precisely who we do it with.
A new policy (Staff Wellbeing Days) was introduced in January 2025.
A number of students have moved on from Potters to other projects with similar objectives, and some have left for personal reasons. This has led to placement numbers declining over the year, We will make it a priority in the coming year, to maximise placement numbers at Potters,
Potters paid for new double-glazed windows to be installed in the kitchen, also new double-glazed doors and windows installed in the gent’s toilet. We improve our facilities year by year.
Thank you to all the team at Loch Arthor Camphill Community for making Potters Garden’s team away day an enjoyable experience. We came away with lots of ideas for our gardens, workshop and more. Again, a big thank you to the Walled Garden Honey Company for supporting Potters over the years.
Training:
The need to keep staff updated with current practices has led to two days closure of our site over the past year.
Trustees, staff, students and volunteers all undertook First-Aid at Work delivered by Galloway Training. After taking advice we purchased a defibrillator to enhance our first-aid practises.
Two Project Workers completed “operating woodwork machinery” course. All staff are now fully qualified to operate all workshop machinery.
Grant funding:
Potters Garden’s thanks Foundation Scotland (Kilgallioch Wind Farm Community Benefit Fund) for grant funding a large area of ground to be concreted in preparation to erect a garden lean to in the coming year.
We are also grateful to Neighbourly for the grant that enabled Potters to purchase a new oven, hob and various kitchen items. We are very grateful for the continued support from both funders.
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Potters Garden SCIO Trustees’ Report (cont) Year ended 31 March 2025
Financial Review
The charity has operated at a deficit for the year of £5,469 (2024:Surplus £2,290).
Reserves Policy
The charity trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold reserves to meet three months operating costs. At the year end the charity held unrestricted funds of £139,370, and as such the charity is adequately meeting its reserve policy.
Future Developments
To become a commissioned service with a formal contract with Health and Social Care Partnership. 10-years established event to be held in spring 2025. Explore holding more events, like a coffee morning and another autumn craft fayre. Potters has dedicated 22nd — 26th September to promote D&G Climate Week. Purchase a lean to, to provide additional growing and outdoor spaces. (Funding application pending). Resurface pathways and working aeras in gardens with a suitable material. (Funding application pending). Purchase a suitable sized cabin to function as a shop, selling our produce and products. Consider possible funding methods to enhance and improve our building’s purpose. Increase placement numbers.
Approved by the trustees on 10 July 2025 and signed on its behalf by:
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Potters Garden SCIO Independent Examiner’s Report Year ended 31 March 2025
[ report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 6 to 15.
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 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 independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 I do not express an audit opinion on the view given by 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 (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or 2. _ to which, in my opinion, attention should be drawn in order to enable a proper understanding a
McMillan Bain & Company 27 High Park Avenue
Stranraer
DG9 ODE
10 July 2025
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Potters Garden SCIO
Statement of Financial Activities Year ended 31 March 2025
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|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Note|Funds|Funds|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Income|from:|Note|
|Donations|and|legacies|1|1,563|12,933|14,496|16,254|
|Charitable|activities|2|113,846|“|113,846|104,271|
|Other trading|activities|3|2,004|-|2,004|772|
|Other|4|33|-|53|
|Total|income|117,466|12,933|130,399|121,297|
|Expenditure|on:|5|
|Raising|funds|-|a|‘i|:|
|Charitable|activities|125,174|10,693|135,868|119,007|
|Other|.|-|-|-|
|Total|expenditure|125,174|10,693|135,868|119,007|
|Net|income/(expenditure)|(7,708)|2,239|(5,469)|2,290|
|Transfers|between Funds|-|-|
|Net movement|in|funds|(7,708)|2,239|(5,469)|2,290|
|Reconciliation|of|funds:|
|Total|funds|brought|forward|147,078|12,634|159,712|157,423|
|Total|funds|carried forward|139,370|14,873|154,243|159,713|
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Potters Garden SCIO Balance Sheet at 31 March 2025
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|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2025|2025|2025|2024|
|Fixed|Assets:|Note|£|£|=|2|£|
|Tangible|assets|8|82,371|12,373|94,744|96,386|
|Investments|9|
|ee|é|bi|
|Total|Fixed Assets|a$2,371|ae12,373|ee94,744|a|96,386es|
|Current|Assets|
|Debtors|10|9,615|9,615|11,158|
|Cash|at bank|and|in hand|48,789|2,500|$1,289|$3,843|
|Total Current|Assets|ee58,404|2,500|60,904|65,001|
|Liabilities|
|Creditors|falling due|within|one year|11|1,405|1,405|1,674|
|Net Current|Assets|56,999|2,500|59,499|63,327|
|Creditors|falling|due|after|more|than|one|year|:|
|Net|Assets|139,370|14,873|154,243|159,713|
|The funds|ofthe|[charity:]|13|
|Restricted|income|funds|14,873|14,873|12,634|
|Unrestricted|income funds|139,370|-|139,370|147,078|
|Total|charity funds|139,370|14,873|154.243|159,713|
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The accounts were approved by the trustees on 10 July 2025 and signed on their behalf by:
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Potters Garden SCIO Year ended 31 March 2025
Accounting Policies
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended)
Fund accounting
The funds held by the charity are either:
Unrestricted general funds - these funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees fora
Restrictedfunds - these are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Incoming resources
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be
Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of volunteers is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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Potters Garden SCIO
Year ended 31 March 2025
Fixed Assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the property at Stair Park which is on a 25 year lease No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the
Tangible fixed assets are included in the balance sheet at cost or at market value at the date of the gift. Depreciation is provided on all tangible fixed assets at rates calculated to write off the full cost or valuation less estimated residual value of each asset over its estimated useful life. The principal rates in use are:
Property Improvements 2% on cost Plant and Equipment 20% reducing balance Office Equipment 20% reducing balance
Investments
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if
Taxation
Potters is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.
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Potters Garden SCIO
Notes forming part of the financial statements For the year ended 31 March 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | |||
| 2025 | 2025 | 2025 | 2024 | ||
| 1 | Donations and Legacies | ||||
| Donations: | |||||
| Cash | 63 | - | 63 | 291 | |
| Valueof donatedgoods/services | - | 10,300 | 10,300 | 10,300 | |
| Grants: | |||||
| FoundationScotland-Kilgalioch Neighbourly - Sainsbury |
- 1,500 |
- | = 1,500 |
5,663 - |
|
| Foundation Scotland | - | 2,500 | 2,500 | ||
| Galloway& SouthAyrshireBiosphere | - | 133 | 133 | - | |
| 1,563 | 12,933 | 14,496 | 16,254 | ||
| 2 | Income from charitable activities | ||||
| Trainingincome | 113,846 | - | 113,846 | 104,271 | |
| Other | - | - | - | - | |
| 113,846 | - | 113,846 | 104,271 | ||
| 3 | Income from other trading activities | ||||
| Sales | 2,004 | - | 2,004 | 772 | |
| 2,004 | - | 2,004 | 772 | ||
| 4 | Other income | ||||
| HMRC -PAYE InterestRepayment | 53 | - | 53 | - | |
| §3 | - | 53 | - |
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Potters Garden SCIO
Notes forming part of the financial statements For the year ended 31 March 2025
| For the year ended 31 March 2025 | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| Funds | Funds | Total | |||
| 2025 | 2025 | 2025 | 2024 | ||
| Analysis ofExpenditure | |||||
| Raising Funds: | |||||
| ee | eee | ||||
| Charitable Activities: | |||||
| Gardening supplies Cookingsupplies |
2,633 565 |
- - |
2,633 565 |
2,858 559 |
|
| Crafting supplies Staffcosts Rent(DonationStairEstates&D&GCouncil) |
244 94,997 - |
- - 10,300 |
244 94,997 10,300 |
62 78,223 10,300 |
|
| Licence& Subscriptions | 59 | - | 59 | 338 | |
| Trainingandmeetings Volunteers Expenses |
1,679 “ |
- - |
1,679 - |
1,742 | |
| Travelling | 415 | “ | 415 | S 288 |
|
| Staffwelfare | 647 | - | 647 | 579 | |
| Heat and light | 4.481 | . | 4,481 | 3,889 | |
| Repairsandrenewals | 5,622 | - | 5,622 | 6,245 | |
| Tools and equipment Workwear Insurance Telephone |
1,477 908 2,344 1,607 |
133 - - - |
1,609 908 2,344 1,607 |
1,848 1,211 2,291 1,168 |
|
| Postageandstationery | 1,304 | - | 1,304 | 273 | |
| Advertising | 225 | - | 225 | 85 | |
| Computer expenses | 509 | - | 509 | 1,112 | |
| Sundry expenses | - | - | - | 136 | |
| Depreciation | 3,743 | 261 | 4,004 | 4.105 | |
| Governance Costs: | |||||
| Accountancy fees | 1,582 | - | 1,582 | 1,596 | |
| Bank charges | 135 | - | 135 | 98 | |
| 125,174 | 10,693 | 135,868 | 119,007 | ||
| Total | 125,174 | 10,693 | 135,868 | 119,007 |
| 5 | Analysis ofExpenditure |
|---|---|
| RaisingFunds: |
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
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Notes forming part of the financial statements For the year ended 31 March 2025
Potters Garden SCIO
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| 6 | Staffcosts and numbers | ||
| Salariesandwages | 91,180 | 76,008 | |
| Social security costs | 2.562 | 1,514 | |
| Pension | 1,255 | 700 | |
| 94,997 | 78,222 | ||
| Theaveragenumber ofemployees during theyearwas as follows: | |||
| 2025 | 2024 | ||
| Number | Number | ||
| CentreManager | 1 | ] | |
| Senior Project Worker | 1 | 1 | |
| ProjectWorkers | 2 | 2 | |
| 4 | 4 |
7 Trustee Remuneration and Related Party Transactions
No trustee received any remuneration during the year.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
Stair Estates has donated the land that Potters Garden occupies at Stair Park.
Dumfries & Galloway Council have donated the buildings for a term of 25 years.
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Potters Garden SCIO
Notes forming part of the financial statements For the year ended 31 March 2025
8 Tangible Fixed Assets
| Property | Plant& | Office | |||
|---|---|---|---|---|---|
| Improvements | Equipment | Equipment | Total | ||
| £ | £ | £ | £ | ||
| Cost | |||||
| At 1 April 2024 Additions Disposals |
90,618 640 |
12,382 1,722 |
7,100 ° |
110,100 2,362 - |
|
| At31 March2025 | 91,258 | 14,104 | 7,100 | 112,462 | |
| Accumulated Depreciation | |||||
| At 1 April2024 | 3,403 | 6,498 | 3,813 | 13,714 | |
| Charge foryear | 1,825 | 1,521 | 657 | 4,004 | |
| Eliminated on Disposals | - | ||||
| At31 March 2025 | 5,228 | 8,019 | 4,470 | 17,718 | |
| Net Book Value | |||||
| At31 March2025 | 86,030 | 6,084 | 2,630 | 94,744 | |
| At31 March2024 | 87,215 | 5,883 | 3,287 | 96,386 | |
| 9 | Debtors | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other -D&G Council | 9.615 | 11,158 | |||
| 9,615 | 11,158 | ||||
| 10 | Creditors | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Creditors | - | - | |||
| Accruals | 1,160 | 1,160 | |||
| Pension | 245 | 514 | |||
| PAYE & NIC | z | = | |||
| 1,405 | 1,674 |
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Potters Garden SCIO
Notes forming part of the financial statements For the year ended 31 March 2025
11 Analysis of Net Assets Among Funds
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||||||||
|---|---|---|---|---|---|---|
|General|Designated|Restricted|Total|
|£|£|£|£|
|Fixed Assets|82,371|12,373|94,744|
|Investments|=|Fs|‘|-|
|Current Assets|58,404|-|-|58,404|
|Current Liabilities|(1,405)|7|:|(1,405)|
|Net assets|at 31|March 2025|139,370|.|12,373|151,743|
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12 Volunteers
The charity benefits from the contribution made by volunteers who give their time and talents willingly for its benefit.
13 Movements in Funds
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||||||||
|---|---|---|---|---|---|---|
|At|1|April|Incoming|Outgoing|At31|March|
|2024|Resources|Resources|Transfers|2025|
|£|£|£|£|£|
|Restricted|funds:|ee|OL|
|Foundation Scotland|-|Kilgalioch|5,550|-|(113)|5,437|
|The Morrisons|Foundation|7,084|-|(148)|6,936|
|Foundation|Scotland|2,500|2,500|
|Senet|hl|
|ee12,634|2,500|(261)|-|14,873|
|Unrestricted|funds:|
|General|Fund|147,078|117,466|(125,174)|139,370|
|eee|a|ad|
|147,078|117,466|(125,174)|-|139,370|
|eee|I|
|Total funds|159,712|119,966|_(125.435)|0|154,243|
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Purpose of Restricted Funds
The Morrisons Foundation fund was to fund a new shed.
Th Kilgallioch fund was to fund the Keder greenhouse.
The Foundation Scotland Fund is for outdoor canopy concrete Apr 25
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