Charity No. SC045397
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Bellsmyre Community Garden SCIO
Annual Report and Financial Statements Year Ended 28 February 2026
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Chalmers Accountants Chartered Certified Accountants 85 Glasgow Road, Dumbarton, G82 1RE
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Charity No. SC045397
Bellsmyre Community Garden SCIO Index to the Financial Statements For Year Ended 28 February 2026
| Page No. | |
|---|---|
| Members and Group Information | 1 |
| Report ofCommittee ofManagement | 2 |
| Responsibilities of the Committee of Management | 3 |
| Independent Examiner's Report | 4 |
| Receipts and Payments Account | 5 |
| Statement of Balances | 6 |
| NotestotheFinancialStatements | 7 |
Charity No. SC045397
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Bellsmyre Community Garden SCIO Members and Group Information For Year Ended 28 February 2026
Chairperson
David McCafferty \L
Secretary Treasurer
Other Committee Members
Danielle Casey _
Stephen McConnachie\/
James Bushrod Vo Sbtedehtcttteeecactat, Daniel Caldwell Tati. Mary Lownes\/ Paul Lownes / Reekhette inant, James McLaughlin J Allan Wardlawa_ Sa
Independent Examiner
Linda Chalmers FCCA Chalmers Accountants Chartered Certified Accountants 85 Glasgow Road, Dumbarton, G82 1RE
Bankers
Virgin Money 47 High Street Dumbarton G82 1LS
Charity Number
$C045397
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Charity No. SC045397
Bellsmyre Community Garden SCIO Report of Committee of Management For Year Ended 28 February 2026
The Committee of Management have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 28 February 2026.
Structure Governance and Management
Constitution
Bellsmyre Community Garden is a Scottish Charitable Incorporated Organisation (SCIO) and was registered in its current legal form on 5 February 2015. The charity and administration arrangements are set out in the charity's constitution.
Appointment of Trustees
The management committee appoints new Trustees at the Annual General Meeting.
Management
The committee members are responsible for the strategic direction and governance of the organisation, whilst the day-to-day running is delegated to the Project Manager.
Objectives and Activities
Charitable purpose
To manage and supervise the charity's allotments and gardens for the benefit of its members and the Bellsmyre community.
Activities
To promote community participation, to increase the number of volunteers, to foster good relations with residential neighbourhoods, local statutory organisations and our community partners in Bellsmyre.
Financial Review
Receipts on the unrestricted and restricted funds totalled £12,376. Payments for the year of £14,615 left the charity with a deficit of £2,239.
Reserves Policy
It is the Trustees’ policy to hold funds available for withdrawal to cover six months’ operating costs.
Plans for the Future
The Trustees intend to continue and develop the services that the charity provides for the benefit of the Bellsmyre community and neighbouring communities.
On behalf of the Committee of Management
David McCafferty Chairperson
Date: 3 April 2026
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Charity No. SC045397
Bellsmyre Community Garden SCIO Charity No. Responsibilities of the Committee of Management For Year Ended 28 February 2026
The responsibilities of the Committee of Management detailed below should be read in conjunction with the independent examiner's report as a means of distinguishing their respective responsibilities in relation to the financial statements.
Preparation of Financial Statements
The Committee of Management are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Group and of its income and expenditure for that period.
Accounting Policies
In preparing the financial statements set out on pages 5 to 7 the Committee of Management have used appropriate accounting policies, consistently applied and supported by reasonable and prudent judgements and estimates, and all accounting standards which they consider to be applicable have been followed.
Accounting Records
The Committee of Management have responsibility for ensuring that the Group keeps accounting records which disclose with reasonable accuracy the financial position of the Group and which enable them to ensure that the financial statements comply with appropriate legislation.
General Responsibility
The Committee of Management have a general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Group and to detect irregularities.
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Independent Examiner’s Report to the Trustees of Bellsmyre Community Garden SCIO For Year Ended 28 February 2026
| report on the accounts of the charity for the year ended 28 February 2026 which are set out on pages 5 to 7.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of 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 | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
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1 which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or
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2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Linda Chalmers FCCA Independent Examiner
Date: 3 April 2026
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85 Glasgow Road
Dumbarton
G82 1RE
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Charity No. SC045397
Bellsmyre Community Garden SCIO Receipts and Payments Account For Year Ended 28 February 2026
| General | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | 2026 | 2025 | ||
| £ | 2 | £ | £ | ||
| Receipts | |||||
| Gardening services/plant sales | 7,120 | - | 7,120 | 8,815 | |
| Grants | 2,043 | 1,200 | 3,243 | 3,988 | |
| Donations | 2,013 | . | 2,013 | 200 | |
| Sale of Polytunnel & Shed | - | : | - | 300 | |
| 11,176 | 1,200 | 12,376 | 13,303 | ||
| Payments | |||||
| Cost of charitable activities | 2 | 12,792 | - | 12,792 | 12,183 |
| Governance costs | 3 | 540 | - | 540 | 540 |
| Equipment | 4 | 83 | 1,200 | 1,283 | 4,236 |
| 13,415 | 1,200 | 14,615 | 16,959 |
(Deficit) for year
(2,239) -
(2,239) (3,656)
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Charity No. SC045397
Bellsmyre Community Garden SCIO Statement of Balances As at 28 February 2026
| Note | Unrestricted | Restricted | 2026 | 2025 | |
|---|---|---|---|---|---|
| Funds | Funds | £ | = | ||
| Bank and cash balances | |||||
| Balances brought forward | 3,576 | - | 3,576 | 7,232 | |
| (Deficit) for year | (2,239) | - | (2,239) | (3,656) | |
| Balancescarriedforward | 1,337 | - | 1,337 | 3,576 |
Approved by the Management Committee on 2nd April 2026 and signed on their behalf by:-
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David McCafferty Chairperson
Date: 2 April 2026
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Charity No. SC045397
Bellsmyre Community Garden SCIO Notes to the Financial Statements As at 28 February 2026
- Accounting Policies
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.
Basis of Preparation
The financial statements are prepared under the historical cost convention. They have been prepared in accordance with the Charities Statement of Recommended Practice (SORP 2005), the Charities Accounts (Scotland) Regulations 2006, and Applicable Accounting Standards.
Income Recognition
Income is received by way of grants and community services and these are included in full in the receipts and payments account as they are received.
Bank interest is included in the receipts and payments account upon receipt.
2. Cost of Charitable Activities
| 2. | Cost of Charitable Activities | ||
|---|---|---|---|
| 2026 | 2025 | ||
| 2 | £ | ||
| Material costs | 7,511 | 7,092 | |
| Insurance and water costs | - | 186 | |
| Repairs and tools | 2,817 | 2,429 | |
| Motor expenses | 2,071 | 1,778 | |
| Internet costs | 202 | - | |
| Sundry costs | 191 | 698 | |
| 12,792 | 12,183 | ||
| 3: | Governance Costs | ||
| 2026 | 2025 | ||
| rz | £ | ||
| Independent examiner's fee | 540 | 540 | |
| 4. | Equipment | 2026 | 2025 |
| SecurityCamera | 1,283 | - | |
| Solar Panels | - | 4,236 | |
| 1,283 | 4,236 |
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