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2025-05-31-accounts

APPENDIX 1

BSTrustees’ Annual Report forthe |period = Period start date Period end date Day Month Year Day Month Year From 01 June 2024 To 31 May 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name PUT Community SCIO Other names charity is known by Registered charity number SC 045547 a ee

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee Dates acted if Mame. o) person name Office (if any) ridt. for wiole-veur (or body) entitled to y appoint trustee (if any) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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Name ; ; . j _ Dates acted ifnot for whole year ;
Structure, governance and management
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Type of governing document Constitution Trustee recruitment and appointment Open to all volunteers

Objectives and activities

Charitable purposes The advancement ofenvironmental protection and improvement
The advancement ofCommunity Development and active citizenship
Summary ofthe main activities Gardening/Horticulture/Village improvement
in relation tothese objects Plantand maintain the floral displays around Pitmedden
Climate change action.
Provide tractor, trailerand labour for rural paths maintenance.
Grew 3000+ plants from seeds and cuttings for village displays and for
school plantings
Planted~500treesaroundthevillageandmaintainedpreviousplantings

2

APPENDIX 1

Achievements and Achievements and performance performance
Summary ofthe main
:
.
thecharity during thefinancial
achievements of
.
:
.
financial period
With volunteers we planted and maintained all the Floral displays in and around Pitmedden
and Udny villages, including growing on 3000+ plants in our polytunnel and allotment.
Members litterpicked aroundthevillages ofUdnyGreenand Pitmedden (>80bagscollected
over the winter).
Udny Paths Group — supply tractor, trailer and labour for rural paths maintenance days.
Paths group built culvert bridge, resurfaced a path to avoid pedestrians having to use the
road at a corner, did remedial drainage and cut back vegetation of4 paths
Udny Climate Action (sub-group):
Reuse/recycle
e
Ran quarterly swap shops.
@
Started monthly repair cafes.
e
Along with other groups, ran a fashion show including recycled clothing.
Environment
¢
Distributed free trees which had been donated to us.
®
Organised volunteers and local Guides to help planttrees along the Oldcraig path.
e —_Established a mini-orchard in Pitmedden.
e
Checked trees planted in previous years.
e
Continued to maintain a tree nursery.
Home heating and retrofit
e
Arranged a group visit to local homes with renewable energy heating systems.
@
To publicise the importance ofhome retrofit
,we organised the ‘Fit is Retrofit’
project. This involved arranging for five householders to have whole house retrofit
assessments, canvassing their views ofthe process, publishing a bookletwhich
was distributed to all householders in Udny and beyond, and holding a public
meeting to discuss the findings. The bookletwas made available on ourwebsite
and publicised widely. This activity was followed up with meetings with Udny's
Councillors and the local MSP.
Campaigning
e
Prior to the UK Parliamentary election, contacted all local candidates regarding
climate issues.
e
Contacted ourMP regarding including community energy generation in the Great
British Energy Bill
e
Regularly publicised climate issues via social media.
Financial review
Briefstatement ofthecharity’s charity’s policy
on reserves assets and to be able to cover any unexpected expenses (unplanned
maintenance repairs etc).
Details of any deficit
Donated facilities andservices services (ifany)
the village displays. CairnRowan farms provided storage forand donated
dieselfortheminitractor

3

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

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Signed on behalf of the charity’s trustees
Signature(s)
Full name(s)
Position (e.g. Chair)
Date A Ve NS. Let, =) O-7
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4

APPENDIX 2

$C045547

PUT Community SCIO

Receipts and payments accounts and payments accounts
Fortheperiod [7 DBR Tc
[7JasJLo IpLooeJLoId
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
aie
endowment
Finds
——
endowment
funds
Totalfunds
current period
‘Totalfunds last
s
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
Donations

t,t

legacies

lorants

Receipts tom fundraising activites
land and buildings
Rentsfrom land&buildings

Gross receipts from other charitable
es
activities
At Sub total ee (ee
A2 Receipts from asset&
investment sales
Proceedsfromsaleoffixedassets fs
Proceedsfromsale ofinvestments PY
A2Subtotal]=
A3 Payments
favestnentmanegementeasts [
Payments relating directly to charitable
a
activities
5,071
5,071
overancecosts ee
[Preparation ofan accouts
a
ee
ausisce
ABSub total
5071
som }[__2406
A4 Payments relating toassetand
investment movements
Purchasesof fixedassets

Purchaseofinvestments
AaSub total[
Surplus/(deficit)foryearae
889
889

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APPENDIX 2 5
PUT Community Community SCIO
Section B Statement of balances
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PUT Community Community SCIO $C045547
Section B Statement of balances
Unrestricted , sae hia Permanent Total current .
funds Restricted funds endowment endowment ss Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Bi [Cash] [funds] Cash and id bank bank bal.balances at startt of\f year 7,279 | 7,279 7,350
Surpluslus // ((deficit) ) shownshow on receiptsi and 888 | 888 a (71):
payments account |
Cash and bank balances at end of year 8,167 8,167 7,279
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
- — —
Total
Details. Fund to whichhichF asset t belongsbel Cost (if available). Currentavailable)value (if Last year
to nearest £ to nearest £ to nearest £
Fe Other nnants Kobota mini tractor with implements | |
unrestricted ce| | sam
Total | 3,824] | 8,821]
D ; Fund to which liability relates Amount due Last year
to nearest £ to nearest £
— —
Total
mess Fund to whichA liability. . relates Amounta due Last year
(estimate)
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees
on behalf of all the trustees Date of
approval
cee
IAAe-2s
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Accounts for OSCR 24-25draft 1.xisx / Statement of balances

1

December 2007

APPENDIX 2 PUT Community SCIO

$C045547

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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Type of activity or project supported oem —_- —= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)

Authority under which paid .

C3b Trustee remuneration -

details

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

Number of £ trustees

C4b Trustee expenses - details

Nature of relationship C5 Transactions with trustees _ BC

Nature of transaction

Transaction Balance amount (£) outstandingperiod end (£at a a)

Accounts for OSCR 24-25draft 1.xIsx / Notes

1

December 2007

APPENDIX 2

$C045547

PUT Community SCIO

Additional analysis (1)

Analysis of receipts and payments

1 Donations

wn
-
Restrictedfunds Expendable
endowment
funds
Permanent
endowment
funds
case=
Fe
Total lastperiod
to nearest£ to nearest£ to nearest£ to nearest£ to nearest £ to nearest£
2 Grants
Unrestricted
hands
Restrictedfunds Totalcurrent
period

Total lastperiod
to nearest£ to nearest £ to nearest £ to nearest £
UdnyCommunity 4,038
Pe
4,038
80 [

3 Gross receipts from other charitable activities

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- Expendable Permanent
Urrestrictenfunds Restricted funds endowmentfunds endowmentfunds Toaperiodsassale Total last period
to nearest£ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Monies from tarves Allotment holders [200] [200] [788
Sale of scrap metal collected _ es |
Total ot eee Pa ee
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4 Payments relating directly to charitable activities

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= Expendable Permanent
ee Restricted funds endowment endowment — Total last period
funds funds P
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Pianis/compost ete (gardening) 7 7
Equipment (gardening) | ee |
insurance [Baa
Equipment (servicing) | eS |
Cimate action evants and tree planting aE) [283
Replacement Allotment Fence id ee |
| a |
Total 5,071 5,071
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Accounts for OSCR 24-25draft 1.xisxAdditional notes (1)

December 2007

APPENDIX 2

$C045547

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Additional analysis (2)
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5 Breakdown of unrestricted funds
Total Total
unrestricted unrestricted
funds funds last period
Receipts
| [216] Se:|| [300] |
4,544 |
Receipts from fundraising activities | ti| i
Gross trading receipts |
buildings es |
Rents from land & buildings es |ee
Gross receipts from other charitable activities 200|
Sub total §,960]} 2,335|
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Total receins ETT (einial ees Fe) [2335]
Payments
Expenses for fundraising activities es |
Gross trading payments rr |
Investment management costs aes|eee
Payments relating directly to charitable activities |«5071 |2,406~~
Grants and donations es |ee
Audit es |
/ independent examination |e | SY
Preparation of annual accounts ee
PT Sea |||ME:Ps
Sub total EEREahi
Payments relating to asset and investment
movements
Purchases of fixed assets
Sub total
Total payments ET Rinel eae) Raaees 5071
Net receipts /(peymencs) [STRaeany [Gimmes (immnneen] Ramaeneey 4)
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Nature and purpose of funds

The advancement of environmental protection and improvement. The advancement of Community development and active citizenship. To plant and maintain all the floral displays around Pitmedden. Organise litter picks within the vilages of Udny and Pitmedden. . Provide tractor, trailer and labour for rural paths maintainence. Loan tractor and loader for use at NTS Pitemedden gardens. Maintain Tarves Allotement. Run events plant trees an provide advice and information to help reduce the communities environemental footprint.

Accounts for OSCR 24-25draft 1.xisxAdditional notes (2)

December 2007

APPENDIX 2

PUT Community SCIO

$C045547

Additional analysis (3)

6 Breakdown of restricted funds

Total restricted Total restricted
funds funds last
period
Receipts
Receipts from fundraising activities
Incomefrom investments other than land and
buildings
Rentsfromland&buildings Pw
rs
Sub total EES
Receipts from asset & investment sales
Sub total
Totareceipts [Hiatus]amie]Ei] EteSs Tears)Gee Gee
Payments
Expenses forfundraising activities
Grosstradingpayments
Payments relating directly tocharitableactivities
fl

Audit/independentexamination er
Tel
i
Subtotal Se
Payments relating to asset and investment
movements
Sub total
Tipe Ee]esDsEsGa GaEs) Es)
Nereceipts (payments)(TT)
Transfers to/from)funds
(TT)GniGeEeEE
es]eea)SS]
a
and purpose offunds

Accounts for OSCR 24-25draft 1.xlsxAdditional notes (3)

December 2007

APPENDIX 3

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Scottish Charity Regulator
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Independent examiner’s report on the accounts Report to the Charityname trustees/members of PUT Community SCIO

Registered charity SC045547 number

On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 01 June 2024 to 31 May 2025 Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities examiner's statement Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the accounts. Independent examiner’s _ In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page”*] 1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and * — to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. towhich, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: 09..10..2025 Name: Relevant professional qualification(s) or body (if any): — a “Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose