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2025-10-31-accounts

Charity Number

SC045378

The Children's Wood

Report and Financial Statements

For the Year Ended 31 October 2025

Page 1 of 14

The Children's Wood

Report and Accounts for the Year Ended 31 October 2025

Contents

Page
Reference and Administration Details 3
Trustees' Annual Report 4 - 7
Independent Examiner's Report 8
Receipts and Payments Account 9
Statement of Balances 10
Notes to the Accounts 11 - 14

Page 2 of 14

Report and Accounts for the Year Ended 31 October 2025

The Children's Wood

Reference and Administration Details

Charity Name

Charity Number Principal Address

Operating Address

Trustees

Independent Examiner

The Children's Wood SC045378

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Chairperson - appointed 9 December 2025 Chairperson - resigned 28 October 2025 Treasurer - appointed 28 October 2025 Treasurer - resigned 28 October 2025 Secretary- appointed 11 March 2025 Safeguarding

Appointed 11 March 2025 Appointed 11 March 2025 Appointed 28 October 2025 Appointed 28 October 2025

Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

Bankers

TSB Bank Henry Duncan House 120 George Street Edinburgh EH2 4LH

Page 3 of 14

The Children's Wood

Report and Accounts for the Year Ended 31 October 2025

Trustees' Annual Report

The trustees present their report and accounts for the year ended 31 October 2025.

Structure, Governance and Management

The charity is a Scottish Charitable Incorporated Organisation (SCIO). It was registered in its current legal form on 27[th ] January 2015. It has a two tier structure and as such the charity's structure consists of members and the board of trustees.

The Charity Trustees hold regular meetings, communicate with each other regularly and generally control the activities of the SCIO. The Charity Trustees are referred to collectively as the “Board”. Trustees can be elected at any point throughout the year.

Objectives and Activities

Charitable Purposes

The advancement of education:

The advancement of citizenship or community development:

• Training teachers, young people and volunteers

• Working with the local community around North Kelvin Meadow in the nearby wards within City of Glasgow (geographically this covers those living predominantly in the Maryhill/Kelvin, Canal, and Hillhead wards of the city)

• Creating intergenerational opportunities and engaging with harder to reach groups through events and linking up with other groups within the community

The advancement of arts, heritage, culture or science

Achievements and Performance

Charitable Activities

• The number of beneficiaries is calculated to be well over a thousand per year. Of these are 30 – 40 volunteers who help at events, maintain the land and its perimeter, assist with security and provide a friendly greeting for the many people who simply walk through or take a breather in a busy day.

Page 4 of 14

The Children's Wood

Report and Accounts for the Year Ended 31 October 2025

Trustees' Annual Report

Achievements and Performance

Charitable Activities

• We run a year-round programme of seasonal events – for example – Harvest Festival, Spring-time, Summer Fest and Halloween that welcome young and old to share music, storytelling & food. From 300-400 local residents attend these events.

• Our OVO Schools Programme continued to provide children with experiences that enable them to connect, value and understand their environment. They learn the real-life impact of climate change on their own eco systems and community. Schools which took part included St Charles, Dunard, North Kelvinside and Maryhill Primaries. Children enjoyed putting on “safari suits” to visit the Bee Dookit and learn how honey is made. The project concluded with an exhibition of the children’s work at the Children’s Wood. Reporting on the project was so regular and the content so impressive as evidence of children’s learning about the climate crisis, that OVO agreed to fund a third year.

• In June we celebrated 10 years since the charity was registered with OSCR with a treasure hunt, birthday cake, face painting and crafts. The day was a great success attracting families from the local area and beyond.

• Our popular transition days for Nursery to Primary and for Primary to Secondary were in great demand. Our Schools and Community Engagement Coordinator (SCEC) designs and leads a day of team challenges for the Primary 7s which includes preparing and eating “Meadow” soup and the deadly spider web experience. The day includes a chance to chat to secondary students about secondary school life.

• In August, as part of the preparation for return to school, we offered a Silent Disco which provides equipment to enable children and families to dance without disturbing the neighbours.

• Continuing our commitment to developing literacy skills, we have partnered with the Scottish Book Trust to provide a rich and diverse range of arts projects. Children have enjoyed meeting award winning authors, illustrators and story tellers. Many events are held out of doors under a canopy on the land while others take place as outreach visits. Teachers express appreciation for this support in developing literary skills which they are struggling to improve.

• Our twice weekly outdoor carer and toddler groups foster a sense of community connection and reduce social isolation. Pre-fives have the chance to participate in messy outdoor play in our mud kitchen, hammocks, rope swings and tree house.

• Our Community Garden welcomes volunteers three times a week for lessons in horticulture, growing vegetables and fruit. The art of scything has been fostered as this permits the meadow flowers to emerge.

• Our community composting facility was heavily used and appreciated.

• An appreciative member of the Toddler Group community, offered to set up a procedure for supporting new volunteers. People often offer help but are unsure where it is required. It may be possible to offer additional volunteering opportunities.

• A plan for managing and sustaining the land was drawn up which details the jobs over the seasons and states the number of volunteers required for each task.

Page 5 of 14

Report and Accounts for the Year Ended 31 October 2025

The Children's Wood

Trustees' Annual Report

Charitable Activities

• Several groups used the land. Licketyspit ran sessions – picnic and play over the summer months culminating in a final large party when the land resonated to the sound of singing games and the laughter of children many from war-torn countries who are now New Scots.

Research

Find a Solution – University of Glasgow https://www.gla.ac.uk/explore/glasgowsocialscienceshub/partners/ After selection from multiple applications, , Masters student in Social Science, was appointed as an intern for 8 weeks funded by the University of Glasgow. He produced a history of our charity and an excellent step by step guide to other communities wishing to develop a piece of derelict land into a community garden. Atreyo successfully nominated the Children’s Wood as “Employer of the Year”.

Collaborative Dissertation – University of Glasgow

https://www.gla.ac.uk/research/az/social-urban-policy/

We were approached by a Masters student, Poorvi Vijay Kulkarni, who wished to write her dissertation on the feasibility of the charity purchasing the land. She drew on examples of successful purchases through the asset transfer legislation in Scotland.

Plans for future periods

• The Local Area Partnership has again provided a grant for the water connection. This with a generous donation from an individual and a grant from Incorporation of Bonnetmakers & Dyers of Glasgow will enable the water to be connected in 2025-2026.

• A rain water collection system at the Beedookit has been funded by the Mushroom Trust. The equipment will be installed in 2025-2026.

• The refurbishment of the old shed remains an ambition including reinstating the windows.

• We continue to seek funding for a compostable toilet for use by staff and volunteers.

• We will share the research undertaken by out two research students over the summer.

• We have a new strategy for the BeeDookit which should ensure the health of the bees and the opportunity for children to have a unique experience safely clad in protective bee suits

• We shall take part in WestFest 2026 demonstrating our part in creating a cohesive community. https://westfest.uk/

Financial Review

The charity generated a net surplus of £33,833 in the year ended 31 October 2025 (2024: deficit of £4,409). At 31 October 2025, total reserves stood at £80,169 (2024: £46,336), with £15,678 of these being unrestricted free reserves (2024: £8,844) and £64,491 being restricted reserves (2024: £37,492).

Page 6 of 14

Report and Accounts for the Year Ended 31 October 2025

The Children's Wood

Trustees' Annual Report

Reserves Policy

It is the policy of the charity to maintain reserves at a level sufficient to meet the total estimated obligations required in the event of winding up, plus working capital to cover day to day expenses and potential gaps between funding. This is estimated to be approximately £10,000. The trustees consider that reserves at this level will ensure that they will be able to continue the charity’s activities in the time taken to secure new projects.

At 31 October 2025, unrestricted free reserves equalled £15,678. The trustees are therefore satisfied that this policy is broadly being achieved, and are confident that unrestricted net income will be generated such that the target level of reserves will be maintained.

The trustees declare that they have approved the report above.

Signed on behalf of the charity's trustees:

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Date: 19/02/2026 38360000-8D4E-666B-1ED9-08DE6D7A8585

Page 7 of 14

The Children's Wood

Report and Accounts for the Year Ended 31 October 2025

Independent Examiner's Report

Report to the trustees of The Children's Wood
Registered charity number SC045378
Accounts of the charity for the period 1 November 2024 to 31 October 2025
Set out on pages 9 - 14

Respective responsibilities of trustees and examiner:

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the 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 Examiner's statement:

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.

Independent Examiner's statement:

In the course of my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that in any material respect the requirements to:

  2. keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. 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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Date: 20/02/2026 38360000-8D4E-666B-1EF9-08DE6D7A8585

Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates

Herbert House, 24 Herbert Street, Glasgow, G20 6NB

Page 8 of 14

The Children's Wood

Report and Accounts for the Year Ended 31 October 2025

Receipts and Payments Account

Receipts
Notes
Grants
3
Donations
4
Charitable Activities
5
Other Income
6
Payments
Charitable Activities Costs
7
Net Receipts/-Payments
Funds Brought Forward
Funds Carried Forward
9
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
1,250
104,634
105,884
4,399
100
4,499
1,289
400
1,689
4,422
-
4,422
11,360
105,134
116,494
4,526
78,135
82,661
6,834
26,999
33,833
8,844
37,492
46,336
£15,678
£64,491
£80,169
2024
Total
£
57,455
16,811
2,926
857
78,049
82,458
(4,409)
50,745
£46,336

Page 9 of 14

The Children's Wood

Report and Accounts for the Year Ended 31 October 2025

Statement of Balances

Opening Cash and Bank Balances
Surplus/-Deficit for the year
Closing Cash and Bank Balances
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
8,844
37,492
46,336
6,834
26,999
33,833
15,678
64,491
80,169
2024
Total
£
50,745
(4,409)
46,336

Signed on behalf of the trustees:

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Date: 16/02/2026 38360000-8D4E-666B-1EF0-08DE6D7A8585

Page 10 of 14

The Children's Wood

Report and Accounts for the Year Ended 31 October 2025

Notes to the Accounts

1. General Information

The Children's Wood ("the charity") is a Scottish Charitable Incorporated Organisation governed by its constitution. It was registered as a charity in Scotland (registered number SC045378) on 27 January 2015. Its registered address is Po

2. Basis of Preparation

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

3. Grants Unrestricted Restricted Total 2024
Funds Funds Funds Total
£ £ £ £
850 Fund . 710 710 .
Area Partnership - 5,726 5,726 955
Bellahouston Bequest Fund - 5,000 5,000 -
Commonweal 2023 - 2,700 2,700 -
Craft Prospect : 6,000 6,000 -
Glasgow CityCouncil - - - -
GlasgowCommunity Food Network . 2,992 2,992 :
Glasgow Wellbeing Fund - 1,990 1,990 -
Greggs Foundation - 40,800 40,800 20,000
Hugh Fraser Foundation - 4,000 4,000 4,000
Incorporation ofBonnetmakers& Dyers ofGlasgow 1,000 - 1,000 2,000
Incorporation ofGardeners - - 3,000
JTH Charitable Trust - - 500
MEB Charitable Trust 1,000 1,000 1,000
Other Small Grants 250 . 250 :
Ovo Charitable Foundation - 27,500 27,500 25,000
PF Charitable Trust - 2,000 2,000 -
The Mushroom Trust - 1,200 1,200 -
Thistledown Trust - 1,000 1,000 1,000
University ofGlasgow . 2,016 2,016 .
1,250 104,634 105,884 57,455

Page 11 of 14

The Children's Wood

Report and Accounts for the Year Ended 31 October 2025

Notes to the Accounts

4. Donations
Individual Donations
5. Charitable Activities Income
Delivery of Events
6. Other Income
Employment Allowance
7. Charitable Activities Costs
Staff Costs
Salaries
Staff expenses
Running Costs
Accounting Support
Bank Charges
Equipment
Facilities Hire
IT & Software
Insurance
Materials & events
Payroll Fees
Postage and stationery
Professional Fees
Rent/Lease of Buildings
Subcontractor
Subscriptions
Training
Transfers to G20 Works
Travel & subsistence
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
4,399
100
4,499
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
1,289
400
1,689
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
4,422
-
4,422
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
1,177
59,083
60,260
499
3,560
4,059
1,676
62,643
64,319
1,320
1,066
2,386
5
5
-
-
431
21
452
683
683
156
4,842
4,998
779
779
69
69
40
1,050
1,090
-
7,500
7,500
-
50
105
155
-
225
225
4,526
78,135
82,661
2024
Total
£
16,811
2024
Total
£
2,926
2024
Total
£
857
2024
Total
£
48,592
1,625
50,217
2,130
-
216
50
554
594
3,643
212
-
3,630
750
9,587
62
1,653
9,160
-
82,458

Page 12 of 14

The Children's Wood Report and Accounts for the Year Ended 31 October 2025

Notes to the Accounts

8. Related Party Transactions

During the year to 31 October 2025, no trustees received any remuneration (2024: nil). Expenses totalling £729 were reimbursed to two trustees in the year (2024: £549).

During the year to 31 October 2025, the charity received a grant from Craft Prospect of £6,000 which is a company owned by Stephen Greenland who is a trustee of the charity.

9. Funds Analysis
Unrestricted
General
Restricted
850 Fund
Area Partnership 24-25
Area Partnership water 2025
Bee Legacy - Kathy Friend
Bellahouston Bequest Fund
Bushcraft Skills Course
Commonweal 2023
Craft Prospect
Glasgow Community Food
Glasgow Wellbeing Fund
Greggs Foundation
Hugh Fraser - year 2 (24-25)
Incorporation of Bonnetmakers & Dyers of Glasgow
JustGiving
MEB Charitable Trust
Murdoch Forrest Charitable Trust
Ovo Charitable Foundation
PF Charitable Trust
The Mushroom Trust
Thistledown Trust
University of Glasgow
Grand Total
Opening
Closing
Balance
Balance
1 Nov 24
Receipts
Payments
Transfers
31 Oct 25
£
£
£
£
£
8,844
11,360
4,526
-
15,678
-
710
710
-
-
-
408
408
-
-
-
5,318
-
-
5,318
11,723
-
1,226
-
10,497
-
5,000
123
4,877
1,726
-
2,121
395
-
616
3,200
2,877
-
939
-
6,000
-
-
6,000
-
2,992
2,992
-
-
-
1,990
1,990
-
2,000
40,800
21,020
-
21,780
1,477
4,000
5,477
-
-
2,921
-
-
-
2,921
1,492
-
579
(395)
518
-
1,000
1,000
-
-
4,000
4,000
-
-
10,537
27,500
29,596
-
8,441
1,000
2,000
2,000
-
1,000
-
1,200
-
-
1,200
-
1,000
-
-
1,000
-
2,016
2,016
-
37,492
105,134
78,135
-
64,491
46,336
116,494
82,661
-
80,169

Page 13 of 14

The Children's Wood Report and Accounts for the Year Ended 31 October 2025

Notes to the Accounts

10. Purposes of Funds

General Funds - unrestricted free reserves of the charity Area Partnership 24-25 - towards gardening equipment Area Partnership Water 2025 - towards costs of the mains water connection Bee Legacy - Kathy Friend - towards the upkeep of bees, events and general costs Bellahouston Bequest Fund - towards the cost of a beekeeper, bee equipment, maintenance Bushcraft Skills Course - towards core costs Commonweal 23 - towards author events Craft Prospect ltd - towards mains water connection Glasgow Community Food - towards a composting project (including new composting bins) Glasgow Wellbeing Fund - towards delivering volunteer gardening sessions Greggs Foundation - towards core costs Hugh Fraser 2024 - towards core costs Inc of Bonnetmakers & Dyers - towards mains water connection JustGiving - towards core costs MEB Charitable Trust - towards core costs Murdoch Forrest Charitable Trust - towards core costs Ovo Charitable Foundation - for OVO Climate sessions PF Charitable Trust - towards core costs The Mushroom Trust - for a water project to catch rainwater Thistledown Trust - towards core costs University of Glasgow - funding towards an 8 week student intern programme

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