The Brock Garden Centre SCIO
Scottish Charity No —$C044528
Annual Report and Financial Statements for the year ended 31*' March 2025
Philip Bald Accountancy
3B Ormiston Terrace Edinburgh EH12 7SJ
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The Brock Garden Centre SCIO
Annual Report and Financial Staternents For the year ended 31* March 2025
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|CONTENTS|PAGE|
|Trustees’ Annual|Report|2|
|Indeperident|examiner's|report to the trustees|5|
|Statement of|receipts and|payments|6|
|Statement|of balances|T|
|Notes|to the financial|staterrients:|9|
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The Brock Garden Centre SCIO
Trustees’ Annual Report For the year ended 31* March 2025
Reference and administration details
Charity name The Brock Garden Centre SCIO Registered charity number $C044528 Charity’s principal address 189a West Main Street
Broxburn
West Lothian
EH52 5LH
Names of the charity trustees on date of approval of Trustees’ Annual Report
Structure, governance and management
Type of governing document
Trustee recruitment and appointment
The charity is established under a constitution, which established the objectives and powers of the charity, The constitution has been in place since the registration of the charity with OSCR on the 16" December 2013.
The trustees of charity for the purposes of charity law, as listed on above, also form the Board of the charity. The Board is made up of a minimum of three and a maximum of ten members who are appointed at the Annual General Meeting, or as when required fo fill any vacancies that may arise during the year. The responsibilities of the trustees are set out below.
Prior to the start of the Annual General Meeting, the members of the Board are required to resign from office and are eligible for re-election.
The Board may appoint such persons as it deems appropriate to be executive officers of the charity and may delegate such responsibilities of the Board to such persons as the Board may deem necessary.
Each new member of the Board is provided with a structured induction programme over the first year
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Objectives and activities
Charitable purposes:
The charity’s objectives, as detailed in the constitution are td assist people with chronic mental health conditions in West Lothian by:
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Creating opportunities where they can learn new skills, stabilise their condition, and gain confiderice In a supportive: envirenmient.
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- Advancing their mental and physical health by éricouraging outdoor activity in a plant nursery.
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Advancing citizenship arid community development amongst our core clients by creating access to people with mental health problems to active participation and volunteering in a supportive environment.
Summary of the main activities in relation to these objects
The charity operates. a garden nursery and workshop at the Strathbrock Partnership Centre in Broxburn.
The charity generates incorie from the sale of garden plants grown in the nursery and from the sale of gardeéri accessories manufactured in the workshop.
Achievements and performance
Summary of the main achievements of | The past year has proved quite challenging for the team at the Brock, this the charity during the financial period — being due to staff absence. Despite this, the activity levels undertaken have been maintained. Itis very reassuring to sée that even when we are short staffed our folks at the Brock cari pull together and continue to thrive.
We have met our income gérieration targets; we have beén significantly productive in all areas of our activity. Each ofthe groups has had its own sucécess stories.
The craft group's creativity has been great to see. The plant sales have continued. Our woodwork téant have taken on new cornimissions and successfully delivered on these. All ofthese achievements have been delivered with fun and support being a central ingredient of the process.
As well as the work activities we have enjoyed a wide range of social events, with more being planned.
We riow look forward to our next phase of developmerit, with new funding and with opportunities to explore as we support the development of the Boarwaod (aur sister project In Bathgate).
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Financial review
Brief statement of the charity’s policy _ It is the policy of the charily to maintain unrestricted funds at a level which on reserves equates to approximately 6 months unrestricted expenditure. This provides sufficient funds to cover management, administrative and support costs should there be any slowdown in sales or delays in grant funding applications for of charity. Unrestricted funds are maintained at this level throughout the year, Details of any deficit No funds are in deficit. Donated facilities and services (ifany) |The Brock was previously provided with two seconded employees form NHS Lothian. As the relevant individuals left their post in autumn 2019 and autumn 2021 respectively, the seconded posts were transferred into the financial contribution detailed in this document.
West Lothian Council provided additional support by allowing the charity to operate from the Mental Health resource Centre in the Strathbrock Partnership Centre
Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
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Independent examiner’s report on the accounts of The Brock Garden Centre SCIO For the period ended 31° March 2025
| report on the accounts of the charity for the period ended 31%! March 2024 which are set out on pages6 to 9.
Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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 My examination is carried out in accordance with Regulation 11 of the Charities examiner's statement 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 {ny the course of my examination, no matter has come to my attention statement
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Signed:
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Date: 20th August 2025
Name:
Relevant professional body: Address:
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The Brock Garden Centre SCIO
Statement of Receipts and Payments For the period ended 31° March 2025
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|---|---|---|---|---|---|---|
|Unrestricted|Restricted|"ta! finds|leather|
|funds|funds|curren|ende:|
|period|31%|Mar 24|
|Receipts|
|Donations|2,339|-|2,339|8,788|
|Grants|-|112,740|112,740|133,711|
|Gross|trading|receipts|22,464|740|23,204|28,835|
|Income from|investments|~|3,993|3,993|5,067|
|Service|users contributions|-|2,895|2,895|-|
|Total receipts|24803|«(120,368|145171|176,401|
|Payments|
|Gross|trading|payments|12,458|9,505|21,963|17,972|
|Cost|of charitable|activities|5,486|133,415|138,901|142,004|
|Total|payments|17,944|142,920|160,864|=|[159,976]|
|Surplus / (deficit)|for the|.|;|
|Surplus brought forward|77,796|148,284|226,080|209,655|
|Transfer between funds|cette|ee||—|
|Surplus carried forward|84,655|125,732|210,387|226,080|
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The Brock Garden Centre SCIO
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|Statement of Balances|
|For the period|ended|31st March|2025|
|Unrestricted|Restricted|=|"Sthrant|ended|
|period|31st Mar 24|
|Opening cash|at bank and|in hard|77,796|148,284|226,080|209,655|
|Surplus|/|(deficit)|for the|period|6,859|(22,552)|(15,693)|16,425|
|Transfer between|funds|-|-|-|-|
|Closing cash at bank and|in hand|84,655|||425,732|210,387|-|226,080|
|Bank and|Cash|balances|
|Bank accounts|84,550|125,732|210,282|225,350|
|Cash|in safe|.|108|-|105:|730|
|-|
|.3|nse|_—310.387|376.080|
|Other|assets|
|Greenhouses|3,722|-|3,722|3,722|
|Computer and|printer|770|-|770|770|
|Citroen|Relay Van|(8K17BXP)|-|16,811|16,811|16,811|
|HP Desktop PC|-|1,312|1,312|1,312|
|Pottirig|Shed|-|1,669|1,669|1,669|
|Laptops|-|1,947|1,947|1,947|
|Makita|Table Saw|-|474|474|474|
|Roofing|-|1,475|1,475|1,475|
|Tools & Equipment|-|1,759:|1,759|1,759|
|Cycle to|Work Equipment ***|-|1,700|1,700|4,700|
|Laptop|499|-|499|499|
|Perinatal|Project Tables|1,368|.|1,138|4,138|
|Pallet Truck|439|-|439|439|
|Tarmacking of Growing Area|9,600|-|9,600|9,600|
|2 x HP Laptop (Boarwood)|.|998|998|998|
|Flooring|.|482|482|482|
|Recycling|Shed|- WL|Eco Fund|-|1,114|1,114|1,114|
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The Brock Garden Centre SCIO
Statement of Balances (continued) For the period ended 31st March 2025
| “*. The cycle to work equipment, listed above, was reimbursed in full in June 2022 by the relevant employee. it is shown as an asset above due to the nature of receipts and payments accounts.
| accounts. | ||||
|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Totalfunds current period |
. Period ended 31st Mar24 |
|
| Liabilities | ||||
| PAYEand social security | ~ | 2,526 | 2,526 | 2,542 |
| Pension liability | BOG | BOD | 1,955 | |
| a | 5,035 | 9035 | 87 |
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The Brock Garden Centre SCIO
Notes to the accounts For the period ended 31° March 2025
1 Basis of accounting
These accounts have been prepared on the receipts and payments basis in accordarice with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accourits (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the garden centre.
Restricted funds may orily be used for specific purposes, Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3 Related party transactions
The charity’s insurance policy includes Trustee Indemnity Insurance for ail its trustees. No other remuneration or expenses were paid to the trustees or any connected persons during the period.
4 Donations
| Donations | ||||||
|---|---|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
TO48lfunds curren period |
Perio en 31stMar24 |
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| Individual donations | 1,221 | - | 1,221 | 1,618 | ||
| Broxburn&Uphall Traders Association |
7 | fer 5,000. |
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| WLC Councillors Disbursements |
332 | ° | $32 | 1,487 | ||
| AsdaCommunityFund | - | - | - | 582 | ||
| HMRC gift aid | 86 | “ | 86 | 151 | ||
| Park Ruri | 350 | - | 350 | - | ||
| Boghall Chureh | 147 | - | 147 | - | ||
| StrathbrockChurch | 203 | " | 208 | - | ||
| 2,339 | ” | 2,339 | 8,788 |
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The Brock Garden Centre SCIO
Notes to the accounts For the period ended 31° March 2025
| 5 | Grants received | |||||
|---|---|---|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Totalfunds period |
ali 31stMar24 |
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| NHS Lothian | - | 61,082 | “ | 59,206 | ||
| Robertson Trust | - | 13,500 | “ | 24,200 | ||
| Agnes H HunterTrust | - | - | " | 10,000 | ||
| WestLothian Council | “ | 10,300 | - | 10,000 | ||
| CORRA HenryDuncan Fund | - | 6,000 | - | 6,000 | ||
| CORRAComic Releif | - | “ | - | 3,389 | ||
| Communities Health& Wellbeing Fund |
. | ° | . | 5,000 | ||
| West Lothian Council Eco Fund |
. | - | - | . 2,000 |
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| Peoples Health Trust | - | 19,858 | - | 11,916 | ||
| Foundation Scotland | - | 1,000 | - | - | ||
| TheAustin& Hope Pilkington Trust |
__. 2 |
7,000" 112,740 |
re _ _183,711 |
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The Brock Garden Centre SCIO
Notes to the accounts For the period ended 31st March 2025
6 Cost of charitable activities
| period | 31%Mar24 | |||
|---|---|---|---|---|
| Volunteerexpenses | 538 | 1,317 | 1,856 | 1,648 |
| Tools and equipment | 968 | 119 | 1,087 | 1,425 |
| Projectadministrators | - | 113,019 | 413,019 | 109,519 |
| Recruitmentexpenses | - | 240 | 240 | - |
| Music In Mind | - | 4,338 | 4,338 | - |
| Training coste | 150 | - | 150 | 1,489: |
| Capital expenditure | - | - | - | 14,000 |
| Vehicleand travel experises. | “ | 7,629 | 7,629 | 9,626 |
| IT Costs | 401 | - | 401 | 480 |
| Stationeryand advertising | 181 | 63 | 244 | 281 |
| Postage | 18 | 3 | 21 | 41 |
| Telephone | 786 | 712 | 1,492 | 951 |
| Repairsand maintenance | 394 | - | 394 | 486 |
| Cleaning | - | - | - | 62 |
| Insurance | 1,041 | - | 1,044 | 1,012 |
| Bankcharges | 354 | 24 | 378 | 330 |
| independent Examination fee | 660 | - | 660 | 660 |
| Professionalfees | - | §,951 | §,954 | - |
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The Brock Garden Centre SCIO
Notes to the accounts For the period ended 31st March 2025
7 Analysis of funds
| Analysis of fundsfunds | |||
|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Totalue March2025 |
|
| Unrestricted fund | |||
| General reserve | 84,655 | - | 84,655 |
| Restricted funds | |||
| Core activityfund | - | 106,903 | 106,903 |
| NHS Green Space Benches | - | 6,745 | 6,745 |
| Boarwood Bathgate Fund | - | 9,570 | 9,570 |
| Service User Fund | - | 2,514 | 2,514 |
| - | 125,732 | 125,732 | |
| Totalfundsheld | 84,655 | 125,732 | 210,387 |
The general fund is maintained at a level equivalent to 3 months running costs with the remainder available for day to day running costs. This provides sufficient funds to cover administrative and support costs should there be any delays in grant funding of The Brock. Unrestricted funds are maintained at this level throughout the year.
The core activity fund is fo be used to pay for the costs of the core activity, including payment of the employment overheads.
The NHS green space benches project funds were originally to be used to pay the costs of the construction of purple benches for green spaces. Upon a request from NHS Lothian this fund is to also be used for the construction of raised beds and planters.
The Boarwood Bathgate fund is to fund the expansion of the Brocks activities at a new site to increase the availability of the service across West Lothian.
The Service User Fund relates to contributions received from service users for a holiday trip to Wiston Lodge in July 20265,