The Charity Registration Number is :- S045148 

Belville Community Garden Trust 

Report and Accounts 

31 March 2025 



## **Belville Community Garden Trust** 

## **Report and accounts for the year ended 31 March 2025** 

## **Contents** 

||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||6|
|**Independent Examiner's Report**||8|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||9|
|Statement of Financial Activities - Prior Year statement||10|
|Statement of total recognised gains and losses||10|
|Movements in funds||12|
|Revaluation reserves||12|
|Revenue Funds||12|
|Fixed Asset funds||12|
|Income and Expenditure account||13|
|Summary of funds||12|
|**Balance sheet**||14|
|**Notes to the accounts**||15|





## **Belville Community Garden Trust** 

## **Trustees' Annual Report for the year ended 31 March 2025** 

The Trustees present their Report and Accounts for the year ended 31 March 2025. 

## **Reference and administrative details** 

## _**The charity name.**_ 

The legal name of the charity is:- Belville Community Garden Trust. 

The charity is also known by its operating name, . 

## _**The charity's areas operation and UK charitable registration.**_ 

The charity is registered in Scotland with The Office of the Scottish Charity Regulator (OSCR) with charity number S045148. 

The charity does not operate in any overseas jurisdictions. 

## _**Legal structure of the charity**_ 

The charity is constituted as a charity established under a Charity Commission scheme. The governing document of the charity is the Special Scheme establishing the charity authorised by The Office of the Scottish Charity Regulator (OSCR) . 

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. The trustees are all individuals. 

## **The principal operating address, telephone number, email and web addresses of the charity are:-** 

53-57 Belville Street Greenock, Inverclyde PA15 4UN Telephone 01475 726034 

**The Trustees in office on the date the report was approved were:-** 


## **The following persons served as Trustees during the year ended 31 March 2025 :-** 

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-. 


**Resigned Appointed** 


**----- Start of picture text -----**<br>
Jan-25<br>**----- End of picture text -----**<br>


All the trustees are also members of the charity. 

1 



**Belville Community Garden Trust** 

**Trustees' Annual Report for the year ended 31 March 2025** 

## **Objects and activities of the charity** 

## _**The purposes of the charity as set out in its governing document.**_ 

Belville Community Garden Trust is a registered charity set up by local people in 2014 to bring community groups and individuals together in a deprived area of the east end of Greenock. 

We aim to break down social barriers for the young and old alike and offer the chance of new learning experiences, improved community relationships, a sense of pride in the environment and an improved sense of mental and physical well-being. The main activities of our organisation involve building a safer, stronger community and improving lifestyles and health primarily through gardening, horticulture and healthy eating. We will measure the level of change in our community as a result of these interventions. 

## **Charitable Purposes** 

The advancement of community development through provision of and participation in community garden spaces in an inclusive and sustainable manner. The advancement of education the general public in garden design and construction, agriculture, horticulture, crafts, sustainable development, and the production and improvement of the natural environment through good environmental practices by supporting, encouraging and seeking to improve gardening of all kinds in Belville street and the surrounding area and through the provision of community garden spaces, particularly in horticultural and ecological matters, by encouraging and teaching a range of outdoor skills and pursuits, promoting the benefits of the natural environment and living more sustainably. The advancement of environmental improvement through the growing of food locally, leading to a reduction in carbon footprint, increased resilience, and opportunities for recycling and other materials and by promoting the benefits of and demonstrating a range of good environmental and horticultural practices such as organic growing, composting, and through reducing, reusing and recycling of resources. The promotion of such other charitable purposes as may time to time be determined. 

Our Vision 

The visions, mission and values of Belville Community Garden are as follows: Our Vision: Creating a flourishing community 

- Our Mission: Growing a sustainable, happy, healthy, community for all Our Values: - Healthy - Respect - For everybody 

## _**The main activities undertaken in relation to those purposes during the year.**_ 

Coming into our 10th year of operation, which we celebrated in October 2024, the BCGT staff and volunteer team have been committed to provision of community gardening opportunities, developing our on-site facilities with new features and improving our existing growing systems. Our main focusses throughout the year have centred on expanding our capacity for food production, local knowledge sharing and improving the resilience of our income streams through widening of our fundraising strategy. 

Our weekly schedule makes provision for health and wellbeing focussed community learning and development, through gardening and allotment sessions, food distribution, craft groups, walking and outdoor activities. Additionally, we have developed and successfully run a training session, aimed at educators to teach the ethos and principles of Outdoor Play. 

BCGT undertake an annual community consultation to ensure our direction and obligations to our community are being fulfilled and to inform upon upcoming fundraising and governance needs of the organisation. 

## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_ 

Through our activity schedule and services, we interact with over 250 people per week, most of whom reside within our immediate community. Belville lies within an SIMD1 area that is consistently ranked as the most deprived in Scotland and is typified by health and wealth inequalities and injustices. Our weekly schedule includes regular opportunities for gardening and horticulture (with a focus on growing food) including allotment growing and access to wider learning (such as orchard care and permaculture) and seasonal activity, including planting, harvesting and knowledge sharing events. Our garden also provides space for children and families outdoor learning and play sessions along with a new weekly nature themed mental health and disability group that manages their own budget for accessing wellbeing therapies, (a first for BCGT which is proving to be a highly successful model). We run occasional health and knowledge walks (plant and insect identification and ethnobotany, for example) in and around the site and are appreciative of our local health walk provider running an accessible walk from our office every Friday. 

We run a weekday volunteer programme providing experiences in outdoor maintenance and garden construction, horticulture, bicycle maintenance, group support, community kitchen assistance and office work. We currently have 29 active (weekly) volunteers (excluding our board of trustees), some of whom have worked with us for years, and over a third of our employees have held volunteer positions with Belville in the past. Along with our much-appreciated volunteers we have provided space for a range of placements including through community pay-back (1 individual), school work experience and exclusions (8 individuals), the national Career Ready mentor programme (2 individuals) and modern apprenticeships (3 individuals). 

We run a bicycle refurbishment and community distribution scheme under a recovery framework, supporting individuals to engage in community good while working on their mental and physical health and improving their future prospects. Our recovery criteria covers individuals recovering from health-related issues, inclusive of any substance use or dependency. This year, another 3 individuals from our recovery group have achieved their bronze Velotech certificate in bicycle maintenance. Additionally, through Cycling UK, we provide a low-cost local bike repair service with 17 customers in this financial year, a number we hope to grow in the future. 

Since Covid times, one of our mainstay community supports has been the provision of community food. Beginning with climate action on landfill diversion of organic wastes, year on year we have collected and distributed thousands of kilograms of excess supermarket goods, making use within our community kitchen, stocking our community larder and supporting our emergency food parcel service. On average we provide around 30 food parcels per week, keep an outdoor larder stocked Monday to Friday, serve a once a week 3-course plant-based lunch for up to 25 individuals and run a weekly Foodshare attended by an average 35 people per week. Additionally, we have hosted several demonstrations from cultural cuisines to techniques such as jam and preserve making. We have also taken on an HSCP funded project to distribute weekly nutritious recipe packs to nursery schools within Port Glasgow and hope to continue to support the project while it rolls out across wider Inverclyde. 

Belville is still a proud member of the Inverclyde Community Food Network, which we helped to form some years ago. The food network involves a number of follow organisations and agents with a focus on localised food growing and systemic transformation within the food distribution system. BCGT will be continuing to support the network going forward by taking a position on the board as it transitions to a registered charity. 

2 



**Belville Community Garden Trust** 

**Trustees' Annual Report for the year ended 31 March 2025** 

## _**The short term and longer term aims and objectives.**_ 

BCGT’s long-term priorities centre on financial stability and capacity growth as we seek to develop new sources of income and improve our site provision toward achievement of our core purposes and our vision of a flourishing community. We pursue short-term aims of inclusivity, meeting localised need (including in provision of food), and championing wellbeing, through dedication to our mission of growing a sustainable, happy, healthy community for all. 

## _**How the activities undertaken during the year contributed to the achievement of the aims and objectives.**_ 

BCGT seek to fund and run activities and events which align with our aims and objectives and further our cause as a community anchor organisation. We pursue funding opportunities which will fulfil our core needs, prioritising multi-year awards and providing a level of financial stability. Our garden and allotment-based activities further our environmental, horticultural and food growing aims while advancing local community learning and development. We consistently look to improve upon wellbeing and our site provides an oasis of opportunity to maintain and recover mental health through dedicated groups and generalised volunteering and activity. 

BCGT is an inclusive organisation, and our groups are open to all (where appropriate). We provide activity for all ages and abilities while actively working towards creating a safe and stigma free space for everyone to enjoy. Our team, volunteers and participants are representative of our local cultural diversity, and we welcome our community to engage in knowledge and food sharing opportunities including growing of different foodstuffs and cooking demonstrations. 

We undertake an annual community consultation and maintain involvement with external networks and initiatives to help steer our direction, ensure we meet arising need and contribute towards long-term regional and national priorities. 

## _**The contribution of volunteers during the year.**_ 

Our volunteers contribute an average of over 100 hours a week, keeping our services running and our site accessible. Our team champion environmental stewardship and are led by principles of sustainability and inclusivity. 

Throughout the year our volunteers have supported the various aspects of BCGT’s activity; the maintenance team are based in the main garden and work out of our construction cabin 3 days per week, helping to repair, conserve and develop features across our whole site while ensuring the area is accessible and safe for all. Working in tandem, our gardening support team contribute to on-site food growing, development of our composting system, and the maintenance of our community allotment. Our volunteers also support our bicycle redistribution programme, working 2 days per week and we additionally benefit from essential volunteer support in the kitchen and office to aid in our weekly community meal and community food distribution system. Volunteer recruitment has been a high priority this year (backed by one of our National Lottery projects), leading to events with DWP, promotion via Greenock Telegraph and social media, and opportunistic marketing through our networks of the BCGT volunteer programme. Overall, we have increased our volunteer numbers by just above 25% and have our sights on a target of 50% increase. 

## **The main achievements and performance of the charity during the year.** 

BCGT are very proud of our accomplishments and are committed to delivering place-based and community-led outcomes year on year. 

- Our volunteers have put in a combined total of over 5,000 hours of unpaid work, gaining valuable skills, improving their mental health and alleviating isolation while working for the benefit of their community. • We interact with over 250 people per week through activities, services, signposting etc, equating to approximately 12,500 non-novel interactions per year. 

- We have distributed over 1000 emergency food parcels and served over 1000 people a free meal across 55 community events. 

- We have distributed weekly (term-time) recipe kits to 6 Port Glasgow based nurseries (reaching a maximum distribution of 80 per week from an starting figure of 20 families). 

- We collect, and divert from landfill, excess food from 6 different supermarket locations with 18 weekly collections (approximately 900 per year). 

- We have refurbished and distributed 47 bicycles free to the community. 

- We have delivered our own BCGT Play Ranger training course to 8 nursery staff from 4 different nursery locations and facilitated 14 individuals to receive their Outdoor Food Hygiene qualification. 

- We have run 21 on-site drop-in parent and child outdoor play sessions and 48 organised play sessions across 6 different Inverclyde nurseries. 

## _**Fundraising activities during the year.**_ 

With our 10th anniversary in October 2024, we took the opportunity to promote Belville Gardens and the important work we do with a fundraising drive, launching a major donor and corporate campaigns at the start of 2025 with an individual giving campaign, due to launch this summer. 

Our grants priority has been to secure multi-year core funding alongside project activity that aligns with our charitable purposes and reflects local need and demand. To this end our main funders have been The National Lottery (TNL), The Henry Smith Charity and the Robertson Trust. Our main TNL grant is the driver behind our capacity growth in food growing and horticulture activity and our additional community fund grant supports our volunteer programme. This financial year marks the end of a multi-year award of core funds secured through the Henry Smith Charity and the Robertson Trust, that have been critical to our operations. We will be pursuing further funding from these organisations and look forward to the continuing the supportive relationship that we have benefited from over the last few years. 

We continue to increase our capacity and expertise for Outdoor Play and Learning, via running our Thrive Outdoors project for the 4th year in a row and onboarding of a new environmental officer. We have developed a marketable Play Ranger training program for nursery staff, running our first session September 2024 and following up with a pre-booking for later in 2025, in addition to delivering paid weekly outdoor play sessions (via HSCP) in nurseries across Inverclyde. 

Our local Health and Social Care Partnership (HSCP) have been our long-time supporter and in addition to funding our nursery based outdoor play sessions and cookery classes, are now funding BCGT to deliver the Thrive Under Five Flat Pack Meals project, providing healthy recipe bags for nursery families in Port Glasgow (due to be rolled out in other areas of Inverclyde). 

3 



**Belville Community Garden Trust** 

**Trustees' Annual Report for the year ended 31 March 2025** 

_**The difference the charity's performance during the year has made to the beneficiaries of the charity and the wider society.**_ 

Throughout the year we have we have listened to our users and wider community to deliver much needed services and activity. 

Working with the council team, Advice First, we have secured greater access to financial, debt and benefit advice for our community with team representatives attending our meals and other events. We have worked with the Community Learning and Development team to allow our participants and volunteers to undertake learning programmes including numeracy and financial literacy alongside their volunteering roles and course attendance. We provide work training placement opportunities for West College Scotland, Career Ready and local young people and host training opportunities that we open to other organisations and the public where possible (for example, Neurodiversity Training from Values Into Action Scotland and SPEAK suicide training from Papyrus). Our provision of outdoor opportunities and community-led programme enhances local wellbeing and green space provision in Inverclyde, improving the natural environment for the future. BCGT’s volunteer programme offers training for work and a range of benefits from isolation reduction to health improvements and the opportunity to engage and give back to the community. 

## **Structure, governance and management of the charity** 

## _**The methods used to recruit and appoint new charity trustees.**_ 

Trustees recruitment drives focus on addressing knowledge gaps across the board, potential trustees will meet with the chair and are invited to the next board meeting where their application is either approved or denied by vote. 

The trustees are either elected or co-opted. The maximum number of trustees is 15 (12 member Trustees and three co-opted). 

All trustees are subject to retirement by rotation, may serve for three years and shall be liable for re-election. 

Effective partnership between trustees and staff contributes to the success of the SCIO. The trustees meet at least four times per year. 

New trustees are interviewed before being offered a trustee role. They receive written information about Belville Community Garden Trust to provide for informed and effective decision making and their role and responsibility as Trustees. New Trustees have the opportunity to attend induction training. The trustees are invited to work with the staff team to review and develop strategy, contribute to budget setting and regularly attend public events held at Belville Community Garden. 

Trustees are required to undertake a training program provided by CVS Inverclyde and must complete Safeguarding of Children, and Vulnerable Adults (level 1) within 3 months of joining the board. 

## _**The charity's organisational structure.**_ 

Trustee Appointment, Induction and Training 

The Board of Trustees is responsible for the overall governance of Belville Community Garden Trust. 

The trustees are either elected or co-opted. The maximum number of trustees is 15 (12 member Trustees and three co-opted). All trustees are subject to retirement by rotation, may serve for three years and shall be liable for re-election. Effective partnership between trustees and staff contributes to the success of the SCIO. The trustees meet at least four times per year. 

New trustees are interviewed before being offered a trustee role. They receive written information about Belville Community Garden Trust to provide for informed and effective decision making and their role and responsibility as Trustees. New Trustees have the opportunity to attend induction training. The trustees are invited to work with the staff team to review and develop strategy, contribute to budget setting and regularly attend public events held at Belville Community Garden. 

## _**The charity as a part of a wider network.**_ 

BCGT remains connected throughout Inverclyde, with the help of a number of local networks, primarily the Inverclyde Community Food Network (ICFN) which supports pursuit of one of our fundamental purposes. The ICFN connect the food growing efforts across Inverclyde through our community gardens and green spaces, involving members of the public in growing and knowledge sharing events, for example, the annual Potato Week. In the last year ICFN has become a constituted group, now seeking charity status and ready to undertake a wider, more long-term role in community food growing, with local organisations, such as BCGT, forming the board membership. 

BCGT also connects with other 3rd sector and public bodies via the Suicide Prevention, Criminal Justice and Resilience Networks and operates unofficially with fellow food distribution organisations such as the East End Church to maximise local community food provision. We have also been working alongside council provision of debt and benefit advisors, and independent energy advisors, through our community meal events and signposting via multiple groups. Working through more direct partnerships, BCGT was extremely fortunate to receive the supportive expertise of the Inverclyde Shed in construction of our new Polycrub, following on with some of our volunteers supporting their orchard development project in a neighbouring churchyard. Recent training opportunities, and on-going support, accessed via the Alcohol and Drugs Partnership (ADP), has widened BCGT’s provision for recovery and addiction support and we are now contributing to regional statistics for delivery of Alcohol Brief Interventions (ABI’S) and feeding into wider Inverclyde priorities. Additionally, we now have team members able to deliver local sessions of Naloxone training and the majority of our staff and volunteers carry Naloxone for use in opioid overdose. 

Regionally, BCGT have also worked with Career Ready for 4 years now, as part of their 18-month long mentoring programme for school levers, welcoming 2 eager students to the team for Summer 2024. We will be continuing this relationship into the next school year and have already been signed up with our new mentee who will report directly to our newly on-boarded environmental officer. 

4 



**Belville Community Garden Trust** 

**Trustees' Annual Report for the year ended 31 March 2025** 

## **Financial review** 

## _**The charity's financial position at the end of the year ended 31 March 2025**_ 

The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:- 

|follows:-|||
|---|---|---|
|**Net income**<br>Unrestricted Revenue Funds available for the general purposes of the charity<br>Designated Fixed Asset Funds<br>**_Total Unrestricted Funds_**<br>Restricted Revenue Funds<br>Restricted Fixed Asset Funds<br>**_Total Restricted Funds_**<br>**Total Funds**|**2025**<br>**£**<br>(12,786)<br>15,049<br>11,672<br>**26,721**<br>160,647<br>15,906<br>176,553<br>203,274|**2024**<br>**£**<br>(67)|
|||19,248<br>15,611|
|||**34,859**|
|||165,065<br>16,136|
|||181,201|
||||
|||216,060|



## _**Financial review of the position at the reporting date, 31 March 2025 .**_ 

The trustees consider the financial performance by the charity during the year to have been satisfactory. 

## _**Policies on reserves.**_ 

Belville Community Garden Trust has a policy to retain 3 months' worth of normal running costs in reserve in order to meet commitments and to cover any unexpected expenditure. 

For the year to 31 March 2025 there has been additional expenditure due to organisational growth, the trustees are therefore basing the reserves policy on ordinary expenditure. Three months' of ordinary charitable expenditure equates to £85,700 based on the results to 31 March 2024. At the balance sheet date unrestricted general reserves stood at £26,721 Belville Community Garden Trustees are aware that this policy is not currently being met and are working towards building their general reserves. 

## _**Availability and adequacy of assets of each of the funds**_ 

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. 

## _**Significant events which have affected the financial performance and the financial position.**_ 

BCGT’s financial performance has been impacted still by the post-covid landscape, where local need has remained high, with a lack of surplus funding to achieve the required levels of service demand. 

A reduced staffing team over the year (from 17 to 11), (while lowering our salaries and associated costs) has impinged upon our outreach and fundraising ability, greatly reducing the number of grant applications and background research we are able to undertake. These restrictions are the driving force behind the current review of our fundraising approach and the widening of our income strategy to include corporate and individual donor programmes, with scope to focus on long-term relationship building within the trusts and foundations arena. 

## _**Plans For the Future**_ 

## **Summary of plans for the future and the trustees' perspective of the future direction of the charity.** 

BCGT are excited to be returning our attention to the development of our on-site outdoor classroom build and the opportunity to solidify our expertise and reputation, increase capacity for delivery, and to grow our income streams. 

We will be pursuing specific organisational funding to improve the sustainability of our finances and operations well into the future, in addition to reviewing our governing processes and policies. 

Perspective of the trustees BCGT trustees would like to see greater emphasis on the core activity of community gardening, particularly communal food growing by further expanding & resourcing the gardening activities and growing spaces. The continuation of activities that improve social, physical and mental wellbeing and to continue our practice of being inclusive and welcoming to all. 

## **Employment of disabled persons** 

BCGT has a clear inclusion policy and curenlty over 25% of staff identify as having a disability. 

## **Details of The Independent Examiner** 


5 



**Belville Community Garden Trust** 

## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2025** 

I report to the Trustees on my examination of the financial statements of the charity on pages 9 to 30 for the year ended 31 March 2025 which have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by The Office of the Scottish Charity Regulator (OSCR) , and under the historical cost convention and the accounting policies set out on page 15. 

## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report** 

As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. 

The Trustees consider that the audit requirement of Regulations 10(1) (a) to (c) of the The Charities Accounts (Scotland) Regulations 2006 (as amended) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination. 

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:- 

a) examine the financial statements of the charity under Section 44(1)(c) of the Act; 

b) follow the applicable procedures in the Regulation 11 of The Charities Accounts (Scotland) Regulations 2006 (as amended) and in accordance with theguidance given by The Office of the Scottish Charity Regulator and; 

- c) state whether particular matters have come to my attention. 

## **Basis of Independent Examiner's Statement and scope of work undertaken** 

and; 

I conducted my examination in accordance with the Regulation 11 of The Charities Accounts (Scotland) Regulations 2006 (as amended) and in accordance with theguidance given by The Office of the Scottish Charity Regulator, setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP. 

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide 

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. 

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters. 

7 



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## **Belville Community Garden Trust - Statement of Financial Activities for the year ended 31 March 2025** 

## _**Statement of Financial Activities for the year ended 31 March 2025**_ 

|**SORP**<br>**Ref**<br>**Current year**<br>**Income & Endowments from:**<br>Donations & Legacies<br>A1<br>122,154<br>Charitable activities<br>A2<br>4,286<br>**Total income**<br>**A**<br>**126,440**<br>**Expenditure on:**<br>Charitable activities<br>B2<br>118,498<br>**Total expenditure**<br>**B**<br>**118,498**<br>**Net income for the year**<br>**7,942**<br>**Transfers between funds**<br>**C**<br>(16,080)<br>**Net income after transfers**<br>**A-B-C**<br>**(8,138)**<br>**Net movement in funds**<br>**(8,138)**<br>**Reconciliation of funds:-**<br>**E**<br>**Total funds brought forward**<br>34,859<br>**Total funds carried forward**<br>**26,721**<br>**Unrestricted**<br>**Funds**<br>**2025**<br>**£**|**Current year**<br>150,311<br>16,150<br>**166,461**<br>187,189<br>**187,189**<br>**(20,728)**<br>16,080<br>**(4,648)**<br>**(4,648)**<br>181,201<br>**176,553**<br>**Restricted**<br>**Funds**<br>**2025**<br>**£**|**Current year**<br>**272,465**<br>**20,436**<br>**292,901**<br>**305,687**<br>**305,687**<br>**(12,786)**<br>**-**<br>**(12,786)**<br>**(12,786)**<br>**216,060**<br>**203,274**<br>**Total Funds**<br>**2025**<br>**£**|**Prior Year**<br>319,128<br>23,825<br>**Total Funds**<br>**2024**<br>**£**|
|---|---|---|---|
||||**342,953**|
||||343,020|
||||**343,020**|
|||||
||||**(67)**<br>-|
||||**(67)**|
||||**(67)**<br>216,127|
||||**216,060**|



The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. 

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. 

All activities derive from continuing operations 

## **The notes attached on pages 15 to 30 form an integral part of these accounts.** 

9 



## **Belville Community Garden Trust - Statement of Financial Activities for the year ended 31 March 2025** 

## **Belville Community Garden Trust - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP** 

|**paragraph 4.2 of the SORP**||||
|---|---|---|---|
|**SORP**<br>**Ref**<br>**Income & Endowments from:**<br>Donations & Legacies<br>A1<br>Charitable activities<br>A2<br>Other trading activities<br>Investments<br>Other<br>A3<br>A4<br>A5<br>**Total income**<br>**A**<br>**Expenditure on:**<br>Raising funds<br>B1<br>Charitable activities<br>Other<br>Tax on surplus on ordinary activit<br>Other taxation<br>B2<br>B3<br>B3<br>B3<br>**Total expenditure**<br>**B**<br>Net gains on investments<br>B4<br>**Net income for the year**<br>**Transfers between funds**<br>**C**<br>**Net income after transfers**<br>**Net movement in funds**<br>**Reconciliation of funds:-**<br>**Total funds brought forward**<br>**E**<br>**Total funds carried forward**|**Prior Year**<br> <br>**Unrestricted**<br>**Funds**<br>**2024**<br>**£**<br>40,907<br>23,825<br>-<br>-<br>-<br>64,732<br>-<br>98,478<br>-<br>-<br>-<br>**98,478**<br>-<br>(33,746)<br>1,452<br>(32,294)<br>**(32,294)**<br>67,153<br>**34,859**|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2024**<br>**£**<br>278,221<br>-<br>-<br>-<br>-<br>-<br>278,221<br>-<br>244,542<br>-<br>-<br>-<br>-<br>**244,542**<br>-<br>33,679<br>(1,452)<br>32,227<br>**32,227**<br>148,974<br>**181,201**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**319,128**<br>**23,825**<br>**-**<br>**-**<br>**-**<br>**342,953**<br>**-**<br>**343,020**<br>**-**<br>**-**<br>**-**<br>**343,020**<br>-<br>(67)<br>**-**<br>(67)<br>**(67)**<br>**216,127**|
||||**216,060**|



## **All activities derive from continuing operations** 

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.' 

## **The notes attached on pages 15 to 30 form an integral part of these accounts.** 

10 



## **Belville Community Garden Trust - Statement of Financial Activities for the year ended 31 March 2025** 

## **Belville Community Garden Trust - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-** 

|**towards fixed assets for Charity use:-**|||
|---|---|---|
|Funds generated in the year as detailed in the SOFA<br>Resources applied on functional fixed assets<br>Other applications of funds<br>**Net resources available to fund charitable activities**|**2025**<br>**£**<br>(12,786)<br>(3,934)<br>-<br>**(16,720)**|**2024**<br>**£**<br>(67)<br>(13,285)<br>-|
|||**(13,352)**|



The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals. 

## **The notes attached on pages 15 to 30 form an integral part of these accounts.** 

11 



## **Belville Community Garden Trust - Statement of Financial Activities for the year ended 31 March 2025** 

## **Movements in revenue and capital funds for the year ended 31 March 2025** 

## **Revenue accumulated funds** 

|Accumulated funds brought forward<br>Recognised gains and losses before<br>transfers<br>(From)/To unrestricted revenue funds<br>**Closing revenue funds**<br>**Fixed asset funds**<br>At 1 April<br>Transfer (to)/from revenue funds<br>**At 31 March**|**Unrestricted**<br>**Funds**<br>**2025**<br>**£**<br>19,248<br>7,942<br>**27,190**<br>(12,141)<br>**15,049**<br>**Designated**<br>**Funds**<br>**2025**<br>**£**<br>15,611<br>(3,939)<br>**11,672**|**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>165,065<br>(20,728)<br>**144,337**<br>16,310<br>**160,647**<br>**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>16,136<br>(230)<br>**15,906**|**Total**<br>**Funds**<br>**2025**<br>**£**<br>184,313<br>(12,786)<br>**171,527**<br>4,169<br>**175,696**<br>**Total**<br>**Funds**<br>**2025**<br>**£**<br>31,747<br>(4,169)<br>**27,578**|**Last year**<br>**Total Funds**<br>**2024**<br>**£**<br>**171,831**<br>(67)|
|---|---|---|---|---|
|||||**171,764**<br>12,549|
|||||**184,313**|
|||||**Last year**<br>**Total Funds**<br>**2024**<br>**£**<br>44,296<br>(12,549)|
|||||**31,747**|



The purposes of the transfers to fixed asset funds are described in Note 19 to the accounts and under the accounting policy 'Accounting for capital grants and fixed asset funds'. 

|**Summary of funds**<br>**Unrestricted**<br>**and**<br>**Designated funds**<br>**2025**<br>**£**<br>Revenue accumulated funds<br>15,049<br>Fixed asset funds<br>11,672<br>**Total funds**<br>**26,721**|**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>160,647<br>15,906<br>**176,553**|**Total**<br>**Funds**<br>**2025**<br>**£**<br>**175,696**<br>**27,578**<br>**203,274**|**Last Year**<br>**Total Funds**<br>**2024**<br>**£**<br>184,313<br>31,747|
|---|---|---|---|
||||**216,060**|



**The notes attached on pages 15 to 30 form an integral part of these accounts.** 

12 



## **Belville Community Garden Trust - Statement of Financial Activities for the year ended 31 March 2025** 

## **Belville Community Garden Trust** 

**Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006** 

|**_Income_**<br>Income from operations<br>Investment income<br>**Gross income in the year before exceptional items**<br>**Gross income in the year including exceptional items**<br>**_Expenditure_**<br>Charitable expenditure, excluding depreciation and amortisation<br>Depreciation and amortisation<br>Governance costs<br>Realised losses on disposals of social investments which are programme related<br>**Total expenditure in the year**<br>**Net income before tax in the financial year**<br>Tax on surplus on ordinary activities<br>**Net income after tax in the financial year**<br>**Retained surplus for the financial year**|**2025**<br>**£**<br>292,901<br>**292,901**<br>**292,901**<br>295,243<br>8,103<br>2,341<br>-<br>**305,687**<br>**(12,786)**<br>-<br>**(12,786)**<br>**(12,786)**|**2024**<br>**£**<br>342,953|
|---|---|---|
|||**342,953**|
|||**342,953**|
|||326,622<br>14,169<br>2,229<br>-|
|||**343,020**|
|||**(67)**<br>-|
|||**(67)**|
|||**(67)**|



All activities derive from continuing operations 

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities. 

## **The notes attached on pages 15 to 30 form an integral part of these accounts.** 

13 



B•lvill• Community Gwden Trust- Balance Sh•et M at 31 March 2025
Flx•d assets
Twle assets
10 A2
31.747
Curr•nt au•ts
6.043
178.497
Cash at bart aThl in h&KI
120,6eiJ
Total ￿Tr•nI a￿ts
184.540
194,J15
Crei*¢ors: •nountsfallingdue
¢)n• y•¥
12 C1
18.8441
.9921
175.
184.313
Th• tt)tal us•ts of th• ch¥lty
203.274
21q060
Th• total n•t ass•ls al th• chwlty ar• lund•d ty Ih• 01 th• chwlty. as IDllaw5:.
R•sirlthd fw
Resln"cted Re¥eNe
16 tr2
1￿•.647
15.
185.￿5
16.1
16 02
176.5&3
181x11
16 Lil
15.(WJ
19248
15.049
19248
D•slgnat•d Fw
16 03
11.672
15.611
201274
214060
uwed 4 60 Oltr￿ SORP. tr* talieo lur*ts ha¥e L*en aieed to SOFA..
¥c(NJnb"ry recawts and Ihe ￿epara￿￿
be el#Jltle Io Fware a(£umts *llh Ihe 15 (rf Cuiym Aci 2r￿. to
Trustee
Th• Th>t•s •tta¢h•d on pag15 15 to ao fonn an iirt•wal wt ofthw•
14

**Belville Community Garden Trust** 

## **Notes to the Accounts for the year ended 31 March 2025** 

## **1 Accounting policies** 

## _**Policies relating to the production of the accounts.**_ 

## **Basis of preparation and accounting convention** 

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by The Office of the Scottish Charity Regulator (OSCR) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration 

## **Going Concern** 

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2025, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern. 

## **Risks and future assumptions** 

The charity is a public benefit entity. 

## _**Policies relating to categories of income and income recognition.**_ 

## **Nature of income** 

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. 

## **Categories of Income** 

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income. 

**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser. **Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. 

## **Income recognition** 

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. 

## **Accounting for deferred income and income received in advance** 

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met. 

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met. 

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met. 

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred. 

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable. 

15 



## **Belville Community Garden Trust** 

## **Notes to the Accounts for the year ended 31 March 2025** 

## _**Policies relating to expenditure on goods and services provided to the charity.**_ 

## **Recognition of liabilities and expenditure** 

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.. 

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates. 

## _**Policies relating to assets, liabilities and provisions and other matters.**_ 

## _**Tangible fixed assets**_ 

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. 

|Depreciation has been provided at the following|rates in order to write off the assets to their anticipated residual value over their estimated|
|---|---|
|useful lives.||
|Computer Equipment|20 % straight line|
|Plant and Machinery|20 % straight line|
|Garden Equipment|7 Years Straight Line|
|Motor vehicles|7 Years Straight Line|



A regular annual review of the likelihood of asset impairment is undertaken. 

## **Accounting for capital grants and fixed asset funds.** 

Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose. 

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 10. 

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund. 

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund. 

Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation. As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any. 

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets. 

In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets. 

Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised. 

Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP. 

## **Debtors** 

Debtors are measured at their recoverable amounts at the balance sheet date. 

## **Creditors and provisions** 

Creditors and accruals are measured at the amounts at the balance sheet date. 

## **Financial instruments including cash and bank balances** 

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements. 

**Leasing and hire purchase contracts and commitments** 

16 



## **Belville Community Garden Trust** 

## **Notes to the Accounts for the year ended 31 March 2025** 

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the charity, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. 

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding. 

Rentals paid under operating leases are charged to income on a straight line basis over the lease term. 

## **Pensions - defined contribution schemes** 

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. 

## **Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. 

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. 

There are no endowment funds. 

## **2 Liability to taxation** 

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. 

## **3 Winding up or dissolution of the charity** 

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 

## **4 Significance of financial instruments to the charity's position** 

There are no significant implications of such matters. 


**----- Start of picture text -----**<br>
5  Net surplus before tax in the financial year<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
2025 2024<br>£ £<br>The net surplus before tax in the financial year is stated after charging:-<br>Depreciation of owned fixed assets 8,103 14,169<br>Pension costs 12,018 13,230<br>**----- End of picture text -----**<br>


17 



## **Belville Community Garden Trust** 

## **Notes to the Accounts for the year ended 31 March 2025** 

|**6 Donated goods, services and facilities**<br>**_Current year_**<br>**_Included in Legacies and Donations:-_**<br>Donated goods and services<br>**_Prior Year_**<br>**_Included in Legacies and Donations:-_**<br>Donated goods and services|**Current year**<br>**Current year**<br>**Current year**<br>**Prior Year**<br>**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>**Total Funds**<br>**Funds**<br>**Funds**<br>**2025**<br>**2025**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>-<br>-<br>50|
|---|---|
||**-**<br>**-**<br>**-**<br>**50**|
||**Prior Year**<br>**Prior Year**<br>**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**Total Funds**<br>**2024**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>50<br>-<br>**50**<br>**50**<br>**-**<br>**50**|



|**7 Staff costs and emoluments**<br>**_Salary costs_**<br>Gross Salaries excluding trustees and key management personnel<br>Employer's National Insurance for all staff<br>Employer's operating costs of defined contribution pension<br>schemes<br>**Total salaries, wages and related costs**<br>Engaged on charitable activities<br>Engaged on publicity activities<br>Engaged on fundraising activities<br>Engaged on management and administration<br>**_The estimated full time equivalent number of all staff employed as above_**|**2025**<br>**2024**<br>**£**<br>**£**<br>202,930<br>221,800<br>4,983<br>6,377<br>12,018<br>13,230|
|---|---|
||**219,931**<br>**241,407**|
||**11**<br>11<br>**1**<br>1<br>**1**<br>1<br>**2**<br>2|
||**15**<br>15|



- **8 Defined contribution pension schemes** 

Any liabilites and assets associated with the scheme are shown under debtors and creditors. 

- **9 Remuneration and payments to Trustees and persons connected with them** 

No trustees or persons connected with them received any remuneration from the charity, or any related entity. 

18 



**Belville Community Garden Trust** 

## **Notes to the Accounts for the year ended 31 March 2025** 

- **10 Tangible fixed assets** 

|**_Current Year_**<br>**Cost**<br>At 1 April 2024<br>Additions<br>**At 31 March 2025**<br>**Depreciation**<br>At 1 April 2024<br>Charge for the year<br>**At 31 March 2025**<br>**Net book value**<br>**At 31 March 2025**<br>**At 31 March 2024**<br>**11 Debtors**<br>Trade debtors<br>Prepayments and accrued income<br>Other debtors<br>**12**<br>**13**<br>**Creditors: amounts falling due within one year**<br>Trade creditors<br>Accruals<br>Other creditors<br>**Income and Expenditure account summary**<br>**At 1 April 2024**<br>Surplus after tax for the year<br>**At 31 March 2025**|**Computer**<br>**Equipment**<br>**Plant &**<br>**Machinery**<br>£<br>£<br>530<br>78,209<br>-<br>3,934|**Motor**<br>**Vehicles**<br>**Total**<br>£<br>£<br>50,719<br>129,458<br>-<br>3,934|
|---|---|---|
||**530**<br>**82,143**|**50,719**<br>**133,392**|
||530<br>67,424<br>-<br>3,061|29,757<br>97,711<br>5,042<br>8,103|
||**530**<br>**70,485**|**34,799**<br>**105,814**|
||**-**<br>**11,658**|**15,920**<br>**27,578**|
||||
||**-**<br>**10,785**|**20,962**<br>**31,747**|
|||**2025**<br>**£**<br>**2024**<br>**£**<br>425<br>3,873<br>3,902<br>39,301<br>1,716<br>30,451|
|||**6,043**<br>**73,625**|
|||**2025**<br>**2024**<br>**£**<br>**£**<br>1,027<br>2,914<br>5,131<br>4,553<br>2,686<br>2,525|
|||**8,844**<br>**9,992**|
|||**2025**<br>**2024**<br>**£**<br>**£**<br>216,060<br>216,127<br>(12,786)<br>(67)|
|||**203,274**<br>**216,060**|



## **14 No related party transactions** 

There were no transactions with related parties in the year. 

## **15 Particulars of how particular funds are represented by assets and liabilities** 

|**At 31 March 2025**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities<br>**At 1 April 2024**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities|**Unrestricted**<br>**Designated**<br>**Restricted**<br>**Total**<br>**funds**<br>**funds**<br>**funds**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>11,672<br>15,906<br>**27,578**<br>23,893<br>160,647<br>**184,540**<br>(8,844)<br>-<br>-<br>**(8,844)**|
|---|---|
||**15,049**<br>**11,672**<br>**176,553**<br>**203,274**|
||**Unrestricted**<br>**Designated**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**funds**<br>**£**<br>**funds**<br>**£**<br>**Funds**<br>**£**<br>-<br>15,611<br>16,136<br>**31,747**<br>29,240<br>-<br>165,065<br>**194,305**<br>(9,992)<br>-<br>-<br>**(9,992)**|
||**19,248**<br>**15,611**<br>**181,201**<br>**216,060**|



19 



## **Belville Community Garden Trust** 

## **Notes to the Accounts for the year ended 31 March 2025** 

|**16 Change in total funds over the year as shown in Note 15 , analysed**<br>**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>Designated Fixed Asset Funds<br>**Total unrestricted and designated funds**<br>**_Restricted funds:-_**<br>Restricted Fixed Asset Funds<br>CEIS<br>Cloch Housing - Cost of Living<br>CRF1 - Scottish Federation of Housing Association<br>CVS - Mental Health ICMHW<br>Cycling UK<br>Cycling UK - Shared Use Grant<br>Flat Pack Meals Ingredients<br>HSCP<br>HSCP - Food For Fork<br>HSCP - Cooking Class<br>HSCP - Dinky Diggers<br>HSCP - Flat Pack Meals<br>Inspiring Scotland - Outdoor Play / Thrive outdoors<br>Inverclyde Community Fund<br>Inverclyde Sustainable Development<br>Inverclyde Windfarms<br>Invergrow Fund<br>National Lottery Community Fund<br>National Lottery Community-Led Fund<br>Nourishing Scotland<br>PBIP - Strengthening Communities<br>PHT - In our Elements<br>PHT - Digging for Future<br>RHS - Sustainable Futures<br>River Clyde Holmes<br>Wages Subsidy (PSP)<br>Wages Subsidy (MA1)<br>Wages Subsidy (MA2)<br>Wednesday Warmer<br>Warm Hand of Friendship<br>**Total restricted funds**<br>**Total charity funds**|**by individual funds**<br>**Funds brought**<br>**forward from**<br>**2024**<br>**Movement in**<br>**funds in 2025**<br>**Transfers**<br>**between**<br>**funds in 2025**<br>**Funds carried**<br>**forward to 2026**<br>**£**<br>**See Note 17**<br>**£**<br>**See Note 18**<br>**£**<br>**£**<br>19,248<br>7,942<br>**(12,141)**<br>**15,049**<br>15,611<br>-<br>**(3,939)**<br>**11,672**|
|---|---|
||**34,859**<br>**7,942**<br>**(16,080)**<br>**26,721**|
||16,136<br>-<br>(230)<br>**15,906**<br>86<br>-<br>-<br>**86**<br>(1,415)<br>-<br>1,415<br>**-**<br>36,290<br>-<br>-<br>**36,290**<br>-<br>(1,428)<br>1,428<br>**-**<br>-<br>(137)<br>2,025<br>**1,888**<br>-<br>1,850<br>-<br>**1,850**<br>-<br>1,635<br>-<br>**1,635**<br>57,160<br>(71)<br>(42,827)<br>**14,262**<br>4,652<br>(14,342)<br>40,000<br>**30,310**<br>-<br>7<br>-<br>**7**<br>-<br>(6,076)<br>7,120<br>**1,044**<br>-<br>(1,504)<br>1,536<br>**32**<br>9,324<br>992<br>-<br>**10,316**<br>(997)<br>(415)<br>1,412<br>**-**<br>45<br>-<br>-<br>**45**<br>(41)<br>(149)<br>149<br>**(41)**<br>-<br>(628)<br>628<br>**-**<br>961<br>12,153<br>-<br>**13,114**<br>40,332<br>(13,497)<br>-<br>**26,835**<br>16<br>-<br>-<br>**16**<br>16,768<br>-<br>-<br>**16,768**<br>-<br>(3,416)<br>-<br>**(3,416)**<br>167<br>6,309<br>-<br>**6,476**<br>608<br>-<br>-<br>**608**<br>44<br>-<br>-<br>**44**<br>862<br>(4,286)<br>3,424<br>**-**<br>-<br>-<br>-<br>**-**<br>-<br>-<br>-<br>**-**<br>-<br>2,315<br>-<br>**2,315**<br>203<br>(40)<br>-<br>**163**|
||**181,201**<br>**(20,728)**<br>**16,080**<br>**176,553**|
|||
||**216,060**<br>**(12,786)**<br>**-**<br>**203,274**|



20 



## **Belville Community Garden Trust** 

## **Notes to the Accounts for the year ended 31 March 2025** 

## **17 Analysis of movements in funds over the year as shown in Note 16** 

|**Income**<br>**2025**<br>**£**<br>**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>126,440<br>**_Restricted funds:-_**<br>Cloch Housing - Cost of Living<br>-<br>CVS - Mental Health ICMHW<br>-<br>Cycling UK<br>4,000<br>Cycling UK - Shared Use Grant<br>10,590<br>Flat Pack Meals Ingredients<br>5,000<br>HSCP<br>-<br>HSCP - Food For Fork<br>15,000<br>HSCP - Cooking Class<br>500<br>HSCP - Dinky Diggers<br>4,500<br>HSCP - Flat Pack Meals<br>7,000<br>Inspiring Scotland - Outdoor Play / Thrive outdoors<br>12,422<br>Inverclyde Community Fund<br>Inverclyde Sustainable Development<br>Inverclyde Windfarms<br>-<br>-<br>-<br>Invergrow Fund<br>-<br>National Lottery Community Fund<br>19,500<br>National Lottery Community-Led Fund<br>Nourishing Scotland<br>PBIP - Strengthening Communities<br>PHT - In our Elements<br>48,569<br>-<br>-<br>7,892<br>PHT - Digging for Future<br>RHS - Sustainable Futures<br>River Clyde Holmes<br>Wages Subsidy (PSP)<br>15,040<br>-<br>-<br>(597)<br>Wages Subsidy (MA1)<br>3,061<br>Wages Subsidy (MA2)<br>9,669<br>Wednesday Warmer<br>4,315<br>Warm Hand of Friendship<br>-<br>**292,901**<br>Gains and losses are detailed in notes 0,0, 0, 0 and 0<br>**18 Details of transfers between funds in the year as**<br>**_The transfers shown in note 16 above are:-_**<br>To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting fo<br>asset funds'.<br>Transfers to/( from) Unrestricted Funds to cover deficits on Restricted Funds or when funds are<br>To/(from) Designated Fixed Asset Funds<br>To/(from) Restricted Fixed Asset Funds<br>To/(from) Restricted Revenue Funds<br>**Net transfers**|**Income**<br>**2025**<br>**£**<br>126,440<br>-<br>-<br>4,000<br>10,590<br>5,000<br>-<br>15,000<br>500<br>4,500<br>7,000<br>12,422<br>-<br>-<br>-<br>-<br>19,500<br>48,569<br>-<br>-<br>7,892<br>15,040<br>-<br>-<br>(597)<br>3,061<br>9,669<br>4,315<br>-|**Expenditure**<br>**2025**<br>**£**<br>(118,498)<br>-<br>(1,428)<br>(4,137)<br>(8,740)<br>(3,365)<br>(71)<br>(29,342)<br>(493)<br>(10,576)<br>(8,504)<br>(11,430)<br>(415)<br>-<br>(149)<br>(628)<br>(7,347)<br>(62,066)<br>-<br>-<br>(11,308)<br>(8,731)<br>-<br>-<br>(3,689)<br>(3,061)<br>(9,669)<br>(2,000)<br>(40)|**Other**<br>**Gains &**<br>**Losses**<br>**2025**<br>**£**<br> <br>-<br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br>-<br>-<br>-<br> <br>-<br> <br>-<br> <br>-<br>-<br>-<br>-<br> <br>-<br>-<br>-<br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-|**Movement**<br>**in funds**<br>**2025**<br>**£**<br>**7,942**<br>**-**<br>**(1,428)**<br>**(137)**<br>**1,850**<br>**1,635**<br>**(71)**<br>**(14,342)**<br>**7**<br>**(6,076)**<br>**(1,504)**<br>**992**<br>**(415)**<br>**-**<br>**(149)**<br>**(628)**<br>**12,153**<br>**(13,497)**<br>**-**<br>**-**<br>**(3,416)**<br>**6,309**<br>**-**<br>**-**<br>**(4,286)**<br>**-**<br>**-**<br>**2,315**<br>**(40)**|
|---|---|---|---|---|
||**292,901**|**(305,687)**|**-**|**(12,786)**|
|||r capital grants<br>lawfully realloca|and fixed<br>ted|**2025**<br>**£**<br>-<br>(12,141)<br>(3,939)<br>(230)<br>16,310|
|||||**-**|



21 



## **Belville Community Garden Trust** 

**Notes to the Accounts for the year ended 31 March 2025** 

**19 The purposes for which the funds as detailed in** _**Unrestricted and designated funds:-**_ Unrestricted Revenue Funds Designated Fixed Asset Funds 

These funds are held for the meeting the objectives of the charity, and to provid future activities, and , subject to charity legislation, are free from all restrictions o The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. 

_**Restricted funds:-**_ Restricted Fixed Asset Funds The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the Restricted Revaluation Reserve charity's assets. Funding for personal development opportunities within the staff team and a CEIS solidifcation of skills development programmes. Funding towards pandemic response activities, isolation boxes etc CRF1 - Scottish Federation of Housing Association Access grant to purchase new bicycles for local individuals Cycling UK Access grant to purchase new bicycles for local individuals Cycling UK - Shared Use Grant Funding to provide meals to the community Flat Pack Meals Ingredients Cookery classes and equipment HSCP Wages costs for two members of staff HSCP - Food For Fork Cookery classes and equipment HSCP - Cooking Class Funding for outdoor activities HSCP - Dinky Diggers Funding to provide meals to the community HSCP - Flat Pack Meals Funding for outdoor community play Inspiring Scotland - Outdoor Play / Thrive outdoors Fund to cover core costs Inverclyde Community Fund Fund to cover costs of Knitting and Sewing Classes and maintenance sessions Inverclyde Sustainable Development Funding for purchase of grass strimmersd and lawnmower Inverclyde Windfarms Funding for Peerie Kit to grow various items Invergrow Fund Revenue costs (Salaries and Project costs) and to help with the cost of living National Lottery Community Fund crisis by providing 100 people with energy efficient kitchen equipment. Revenue costs (Salaries and Project costs) National Lottery Community-Led Fund Funding to purchase essential cooking equipment to low-income households Nourishing Scotland Groundworks and service installation of a previously undeveloped area to PBIP - Strengthening Communities support environmental learning and outdoor play Funding for an allotment project with outdoor play provision for local families PHT - In our Elements Funding for an allotment project with outdoor play provision for local families PHT - Digging for Future Funding the creation of learning opportunities that support the aim of the Inverclyde Community Food Network, promoting development of localised food RHS - Sustainable Futures growing and distribution systems across Inverclyde for the betterment of community health. Funding for partial wages, overheads and community inclusion during the River Clyde Holmes pandemic Financial support to employ parents to get back into work Wages Subsidy (PSP) Financial support to employ parents to get back into work Wages Subsidy (MA1) Financial support to employ parents to get back into work Wages Subsidy (MA2) Funding to cover blether on a Wednesday expenses Wednesday Warmer Fund to cover costs of Soup and Blether expenses Warm Hand of Friendship 

- 

## **20 Ultimate controlling party** 

The charity is under the control of its legal members. 

Every member of the charity has unlimited joint and several liability for the debts of the charity. 

22 



## **Belville Community Garden Trust** 

**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015** 

## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_ 

|**21Donations, Grants and Legacies**<br>**Donations and gifts from individuals**<br>Small donations individually less than £1000<br>Amazon<br>**Total donations and gifts from**<br>**individuals**|**Current year**<br>**Current year**<br>**Current year**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**Total Funds**<br>**2025**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>**£**<br>5,685<br>-<br>**5,685**<br>-<br>-<br>**-**<br>**5,685**<br>**-**<br>**5,685**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>3,433<br>5,000|
|---|---|---|
|||**8,433**|



23 



## **Belville Community Garden Trust** 

**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015** 

|**Revenue grants from government and**<br>**public bodies**<br>Small grants individually less than £1000<br>CEIS<br>Cloch Housing Association<br>Cycling UK<br>Cycling UK - Shared Use grant<br>HSCP - Food To Fork<br>HSCP - Flat Pack Meals ingredients<br>Inspiring Scotland (Outdoor Play/Thrive Outdoors)<br>Inverclyde Community Fund<br>Inverclyde Council<br>Inverclyde Windfarms<br>National Lottery Community Fund<br>National Lottery Community-Led Fund<br>Peoples Health Trust - Digging For Furture<br>Peoples Health Trust - In Our Elements<br>Robertson Trust<br>Swire Trust<br>Warm Hand of Friendship<br>Wood Foundation<br>Inverclyde Parental Support Programme (IPEP)<br>Inverclyde Council : Health & Social Care Partnership<br>Inverclyde Sustainable Development<br>Inverclyde Council - Wednesday Warmer<br>**Total public sector revenue grants**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>751<br>-<br>-<br>-<br>-<br>-<br>-<br>4,000<br>-<br>10,590<br>76,500<br>-<br>-<br>15,000<br>-<br>1,000<br>-<br>12,423<br>-<br>-<br>24,218<br>-<br>-<br>-<br>-<br>19,500<br>-<br>48,569<br>-<br>15,040<br>-<br>7,742<br>15,000<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>12,132<br>-<br>-<br>-<br>-<br>-<br>4,315|**Current year**<br>**Total Funds**<br>**2025**<br>**£**<br>**751**<br>**-**<br>**-**<br>**4,000**<br>**10,590**<br>**76,500**<br>**15,000**<br>**1,000**<br>**12,423**<br>**-**<br>**24,218**<br>**-**<br>**19,500**<br>**48,569**<br>**15,040**<br>**7,742**<br>**15,000**<br>**-**<br>**-**<br>**-**<br>**12,132**<br>**-**<br>**-**<br>**4,315**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>-<br>42,724<br>3,625<br>10,547<br>-<br>51,000<br>15,000<br>-<br>12,422<br>3,750<br>9,924<br>1,000<br>-<br>48,761<br>9,023<br>-<br>16,500<br>20,000<br>2,250<br>2,500<br>16,119<br>41,000<br>4,500<br>-|
|---|---|---|---|
||**116,469**<br>**150,311**|**266,780**|**310,645**|



All the grants in the prior year were unrestricted. 

**Revenue grants from government and public bodies - Prior Year analysis** 

## **Prior Year** 

|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2024**<br>**£**<br>32,424|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2024**<br>**£**<br> <br>278,221|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**310,645**|
|---|---|---|



|**Donated goods and services**<br>Small gifts individually less than £1000<br>**Total donated goods and services**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2025**<br>**£**<br>-|**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2025**<br>**£**<br>**-**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>50|
|---|---|---|---|---|
||-|**-**|**-**|**50**|



**Total donated goods and services** 

24 



## **Belville Community Garden Trust** 

**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015** 

|**Total Donations, Grants and Legacies**<br>**Total Donations, Grants and**<br>**Legacies**<br>**A1**<br>**122,154**<br>All the donations and gifts in the prior year were unrestricted.<br>**_Prior year_**<br>**Total Donations, Grants and**<br>**Legacies**<br>**A1**<br>**40,907**<br>**22Income from charitable activities - Trading Activities**<br>**_Current year_**<br>**Current year**<br>**Unrestricted**<br>**Funds**<br>**Primary purpose and ancillary trading**<br>Social Enterprise<br>**Total Primary purpose and ancillary**<br>**trading**<br>**2025**<br>**£**<br>4,286<br>**4,286**<br>**23 Total Income from charitable activities**<br>**Current year**<br>**_Current year_**<br>**Unrestricted**<br>**Funds**<br>**2025**<br>**£**<br>Total income from charitable trading<br>4,286<br>**Total from charitable activities**<br>**A2**<br>**4,286**<br>**Unrestricted**<br>**Funds**<br>**2024**<br>**£**|||**272,465**|**319,128**|
|---|---|---|---|---|
||**122,154**|**150,311**|||
|||**Restricted**<br>**Funds**<br>**2024**<br>**£**|**319,128**<br>**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**|**Prior Year**<br>**Total funds**<br>**2024**<br>**£**<br>23,825|
||**40,907**|**278,221**|||
|||**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>16,150|**Current year**<br>**Total Funds**<br>**2025**<br>**£**<br>**20,436**||
||**4,286**|**16,150**|**20,436**|**23,825**|
||**Current year**<br>**Unrestricted**<br>**Funds**<br>**2025**<br>**£**<br>4,286|**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>16,150|**Current year**<br>**Total Funds**<br>**2025**<br>**£**<br>**20,436**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>23,825|
||**4,286**|**16,150**|**20,436**|**23,825**|



25 



## **Belville Community Garden Trust** 

**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015** 

## **24 Expenditure on charitable activities - Direct spending** 

|**_Current Year_**<br>Gross wages and salaries - charitable<br>activities<br>Employers' NI - Charitable activities<br>charitable activities<br>charitable activities<br>Defined contribution pension costs -<br>Travel and Subsistence - Charitable<br>Activities<br>Sessional<br>Materials<br>Cookery Materials<br>Gardening Materials<br>**Total direct spending**<br>**B2a**<br>All the expenditure in the prior year was unrestricted.<br>**_Prior Year_**<br>Gross wages and salaries - charitable<br>activities<br>Employers' NI - Charitable activities<br>Defined contribution pension costs -<br>Travel and Subsistence - Charitable<br>Activities<br>Sessional<br>Materials<br>Cookery Materials<br>Gardening Materials<br>**Total direct spending**<br>**B2a**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2025**<br>**£**<br>68,270<br>1,532<br>4,096<br>144<br>7,211<br>2,465<br>1<br>419|**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>134,660<br>3,451<br>7,922<br>144<br>4,184<br>14,560<br>3,650<br>79|**Current year**<br>**Total Funds**<br>**2025**<br>**£**<br>**202,930**<br>**4,983**<br>**12,018**<br>**288**<br>**11,395**<br>**17,025**<br>**3,651**<br>**498**<br>**252,788**<br>**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**221,800**<br>**6,377**<br>**13,230**<br>**659**<br>**13,958**<br>**11,779**<br>**6,562**<br>**2,249**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**221,800**<br>**6,377**<br>**13,230**<br>**659**<br>**13,958**<br>**11,779**<br>**6,562**<br>**2,249**|
|---|---|---|---|---|
||**84,138**|**168,650**||**276,614**|
||**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2024**<br>**£**<br>58,731<br>1,736<br>3,446<br>19<br>6,796<br>2,587<br>121<br>1,845|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2024**<br>**£**<br>163,069<br>4,641<br>9,784<br>640<br>7,162<br>9,192<br>6,441<br>404|||
||**75,281**|**201,333**|**276,614**||



26 



## **Belville Community Garden Trust** 

**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015** 

## **25 Expenditure on charitable activities- Grant funding of activities** 

|**_Current Year_**<br>Vouchers<br>**Total grantmaking costs**<br>**B2c**<br>**_Prior Year_**<br>Vouchers<br>**Total grantmaking costs**<br>**B2c**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>-<br>-|**Current year**<br>**Total Funds**<br>**Prior Year**<br>**Total Funds**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**-**<br>**2,773**|
|---|---|---|
||**-**<br>**-**|**-**<br>**2,773**|
||**Prior Year**<br>**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>30<br>2,743|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**2,773**<br>**2,773**|
||**30**<br>**2,743**||



27 



## **Belville Community Garden Trust** 

**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015** 

|**26Support costs for charitable activities**<br>examination or audit fees<br>The basis of allocation of costs between activities is described under accounting policies<br>**_Current Year_**<br>**Current year**<br>**Unrestricted**<br>**Funds**<br>**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>**_Volunteer costs_**<br>Volunteers' expenses<br>-<br>132<br>**_Premises Expenses_**<br>Light heat and power<br>3,927<br>1,664<br>Cleaning and waste management<br>201<br>-<br>Rent & Rates<br>4,159<br>5,146<br>**_Administrative overheads_**<br>Telephone, fax and internet<br>1,493<br>-<br>Printing, Postage & Stationery<br>371<br>-<br>Subscriptions<br>3,039<br>-<br>Hire of equipment<br>552<br>-<br>It Software and Expenses<br>1,795<br>17<br>Health and safety costs<br>-<br>289<br>Advertising and marketing<br>80<br>66<br>Insurance<br>3,825<br>400<br>Sundry expenses<br>-<br>-<br>Equipment,repairs,expenses and maintenance<br>45<br>14<br>Travel, Training & Development<br>2,628<br>4,037<br>Motor Vehicle Expenses<br>1,730<br>967<br>Bad Debts<br>-<br>-<br>**_Professional fees paid to advisors other than the auditor or examiner_**<br>Accountancy fees other than<br>2,435<br>746<br>Legal fees<br>1,800<br>801<br>Consultancy fees<br>-<br>95<br>**_Financial costs_**<br>Bank charges<br>1<br>-<br>Depreciation & Amortisation in total for<br>3,938<br>4,165<br>**Support costs before reallocation**<br>**32,019**<br>**18,539**<br>**Total support costs - Current Year**<br>**32,019**<br>**18,539**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**2025**<br>**£**<br>**£**<br>-<br>132<br>3,927<br>1,664<br>201<br>-<br>4,159<br>5,146<br>1,493<br>-<br>371<br>-<br>3,039<br>-<br>552<br>-<br>1,795<br>17<br>-<br>289<br>80<br>66<br>3,825<br>400<br>-<br>-<br>45<br>14<br>2,628<br>4,037<br>1,730<br>967<br>-<br>-<br>**_auditor or examiner_**<br>2,435<br>746<br>1,800<br>801<br>-<br>95<br>1<br>-<br>3,938<br>4,165|**Current year**<br>**Total Funds**<br>**2025**<br>**£**<br>**132**<br>**5,591**<br>**201**<br>**9,305**<br>**1,493**<br>**371**<br>**3,039**<br>**552**<br>**1,812**<br>**289**<br>**146**<br>**4,225**<br>**-**<br>**59**<br>**6,665**<br>**2,697**<br>**-**<br>**3,181**<br>**2,601**<br>**95**<br>**1**<br>**8,103**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**917**<br>**10,178**<br>**372**<br>**8,020**<br>**278**<br>**1,047**<br>**3,769**<br>**478**<br>**1,994**<br>**629**<br>**444**<br>**3,848**<br>**381**<br>**937**<br>**4,495**<br>**3,877**<br>**1,320**<br>**2,949**<br>**-**<br>**1,300**<br>**2**<br>**14,169**|
|---|---|---|---|
||**32,019**<br>**18,539**|**50,558**<br>**50,558**|**61,404**|
||**32,019**<br>**18,539**||**61,404**|
||||**-**<br>**-**|



28 



## **Belville Community Garden Trust** 

**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015** 

**-** 

|**_Prior Year_**<br>**_Volunteer costs_**<br>Volunteers' expenses<br>**_Premises Expenses_**<br>Light heat and power<br>Cleaning and waste management<br>Rent & Rates<br>**_Administrative overheads_**<br>Telephone, fax and internet<br>Printing, Postage & Stationery<br>Subscriptions<br>Hire of equipment<br>It Software and Expenses<br>Health and safety costs<br>Advertising and marketing<br>Insurance<br>Sundry expenses<br>Equipment,repairs,expenses and<br>maintenance<br>Travel, Training & Development<br>Motor Vehicle Expenses<br>Bad Debts<br>**_Professional fees paid to advisors_**<br>Accountancy fees other than<br>examination or audit fees<br>Consultancy fees<br>**_Financial costs_**<br>Bank charges<br>Depreciation & Amortisation in total for<br>**_Support costs before reallocation_**<br>**Total support costs - Prior Year**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2024**<br>**£**<br>133<br>(174)<br>372<br>2,741<br>27<br>234<br>288<br>113<br>312<br>98<br>258<br>1,448<br>141<br>391<br>-<br>108<br>1,320<br>2,561<br>-<br>-<br>10,567|**Current year**<br>**Restricted**<br>**Funds**<br>**2024**<br>**£**<br>784<br>10,352<br>-<br>5,279<br>251<br>813<br>3,481<br>365<br>1,682<br>531<br>186<br>2,400<br>240<br>546<br>4,495<br>3,769<br>-<br>388<br>1,300<br>2<br>3,602|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**917**<br>**10,178**<br>**372**<br>**8,020**<br>**278**<br>**1,047**<br>**3,769**<br>**478**<br>**1,994**<br>**629**<br>**444**<br>**3,848**<br>**381**<br>**937**<br>**4,495**<br>**3,877**<br>**1,320**<br>**2,949**<br>**1,300**<br>**2**<br>**14,169**|
|---|---|---|---|
||**20,938**|**40,466**|**61,404**<br> <br>**61,404**|
||**20,938 **|<br>**40,466 **||



The basis of allocation of costs between activities is described under accounting policies 

29 



## **Belville Community Garden Trust** 

**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015** 

## **27 Other Expenditure - Governance costs** 

|**_Current Year_**<br>Independent Examiner's fees<br>**Total Governance costs**<br>All the expenditure in the prior year was unrestricted.<br>**28Total Charitable expenditure**<br>**_Current Year_**<br>Total direct spending<br>**B2a**<br>Total grantmaking costs<br>**B2c**<br>Total support costs<br>**B2d**<br>Total Governance costs<br>**B2e**<br>**Total charitable expenditure**<br>**B2**<br>**_Prior Year_**<br>Total direct spending<br>**B2a**<br>Total grantmaking costs<br>**B2c**<br>Total support costs<br>**B2d**<br>Total Governance costs<br>**B2e**<br>**Total charitable expenditure**<br>**B2**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2025**<br>**£**<br>2,341|**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2025**<br>**£**<br>**2,341**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**2,229**|
|---|---|---|---|---|
||**2,341**|**-**|**2,341**|**2,229**|
||**Current year**<br>**Unrestricted**<br>**Funds**<br>**2025**<br>**£**<br>84,138<br>-<br>32,019<br>2,341|**Current year**<br>**Restricted**<br>**Funds**<br>**2025**<br>**£**<br>168,650<br>-<br>18,539<br>-|**Current year**<br>**Total Funds**<br>**2025**<br>**£**<br>**252,788**<br>**-**<br>**50,558**<br>**2,341**<br>**305,687**<br>**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**276,614**<br>**2,773**<br>**61,404**<br>**2,229**|**Prior Year**<br>**Total Funds**<br>**2024**<br>**£**<br>**276,614**<br>**2,773**<br>**61,404**<br>**2,229**|
||**118,498 **|**187,189**||**343,020**|
||<br>**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2024**<br>**£**<br>75,281<br>30<br>20,938<br>2,229|<br>**Prior Year**<br>**Restricted**<br>**Funds**<br>**2024**<br>**£**<br>201,333<br>2,743<br>40,466<br>-|||
||**98,478 **|**244,542**|**343,020**||



30