Report of the Trustses and Flnan¢lal statements For the year ended 28 February 2026 Forfar Open Garden Q5Q(El ?? Forf•r Open GanlenlRtgisteTtd CharltySCO&5844) TrusteesAnr4uaL ReDOrt Forthe yearended February2026 The Trustees have the Dieasure In Dresethinutheir reDOrt$ndthe Fing￿1￿[Stat¢rne￿trf0rVc￿T ended 28 Febru8ry 2026 Charfjty name Forfaropen Gardèn Charaw number. Address. Forfaropen Garden 9R I IlnArt Forf8r Axws D083JD Tiustee$ las ot 01103120251 Maure8nWedd8rbum (Chairl Etizabeth McLaren (Secretary} Helen Robble tfreasurerl Kathryn Roskgll r￿lIAn(4￿y Sophie Rolte Robin WaFdh8ugh Alan Fraser Structure. Governance and MenagemeTrt Gonstltutlon Forfaropen Garden Is a Scottlsh Charftable Incon)orated ￿Kan{s￿On ISCIOI rtW8s registered a8 a chafity from 28July 2015 Appolntment of Truste At generaLme8ting Fabru8ry 2026.the foiLowingTrustees charsge W8s m8de". Alan Fr88¢rjoingd as trust88 There is a minimum reouirementfor3Trustee$ freaSLtrSeK *71, rorfar ODan Gard•n1r￿1S1•r￿ ch#rltv SC0458441 JTfhlTQ Charitablg Pur[K*￿. obl¢ctives and actwfties Ch8trDerson's Repr>rt 202&2026 Treasurer* Report 2025-2026 IndeDendent Ex8miner's ReDOrt202&2026 Statement of receipts and p￿entS el -&Lo r Forfar Open Garden 202512026 purpose Forfar Open Garden {FOGI charity was set up to'provide the Forfar and surrounding area in Angus, wilh a community garden. Our aim is to positively impact socially isolated individuals, those with physical, mental health disability, those with special needs or conditions such as neurodiversity and dementia, through involvement in the iherapeutic DeneTIIS OT garaening ana naiure-D¢i>r(i Anyone wlth a pa551on for Gardening and supportlng those less fortunate are encouraged to get involved. Chairpersons Report 2025-2026 l am delighted to report that with the support of grants, our community and our amazing trustees. volunteers and gardening team led by Richard, we have been able to save our much-loved garden charity and relocate to a new garden site at 63 Lochside Road. As a result, we Continue the valued support services we Dffer for all age5 and abilities in the Community. Following notice terminating the lease of our garden site. the trustees pulled together with our volunteers to form Project Keep FOG to secure a new site, funding and local support for Ène move and to relocate the garden. We secured the new site in January 2025 with a lease from Angus Council and started work the very next dayto transForm the problematlc brownfield site to create a beautiful green space. The pirture shov￿ the size of our challenge. We took 7 months to convert the space to a safe place with basi¢ facilFties and accessible pathways so voluntser5 could start to plant and work in our new garden location. We were able to do all of thi5 while retaining our volunteering services to the comrnunity at our current garden. We su¢¢essfully moved our volunteer services to the new garden on 8 September 2025 and exited our original site by end October 2025. We announced public open days in the local paper 'the courierf whiÈh were held in early December to promote our new location and even made the STV 6 O'clock news on Friday 6 November 2025. Community engagement CL)ntinues to be at the heart our harity and was instrumental in making OUT move a success. Our voluntsers ranging in age from 5-87 continued to get involvement in the therapeutic benefits of gardening and naturtrba5ed activities. Together they helped us dig up and repot alrnost every planL j-_: Shrub and tree in the garden {over 60￿1, Setting up and using rainwater to keep them watered over the hot summer. They lifted and dried bulbs, Itfted slabs, dismantled paths and helped us save every aspect of the garden that we possibly could, to help us recreateourgarden sanrtuary in the newlocation. Eachjobwastailoredtosupport individuals, needs and valunteer support remained high during this period. IJ J,,aJJ￿ f•E4okndJ71A, Forfar Open Garden 202512026 We put a call out to community voluntsers to support special move days when Mle moved every plant, brtck, sleeper and eventually all 5 buildings piece by piece to the new site. SO many people helped make our move po55ible. a special shout out should go to the local Air Cadets who were magnificent, working tlrelessly to lift pots and barrow to the new site {approL 500m avw) and lift heavier items into volunteer's cars to make the move. The rotary members dismantled our greenhouse pane by pane. The frame was walked in I piece bythe rugby club to the new site la videothatwentviral on social media in the summer} The local school children who are creating a timelapse video of our move and new garden transformation and the wonderful Christine who maae soup, sandwidies and savouries have kept us all going thought. Our guiding principle was to save and reuse as much as possible and thank5 to the amazing support from our community we were able tD achieve Ir..- The input from our community has also been key in shaping the design of our new site. and all ideas have been welcome. We plan to incorporate as many as we can while continuing to improve the 5011 WFth environmentally friendly techniques. Our priority areas have been a new composting area and raised vegetsble beds, $0 we can wntinue to plant without chemical use while the soil improves. We have also started to layoutthe new beds, further pathways for disability access and have designed in a wildlife corridor to encourage wildlife biodiversity and support existing local wildlife such as red squirrels. After the months of uncertainty our staff and volunteers are beginning to enjoy the new garden. Together we are starting the journey to evolve, our garden 15 already unrecognisable from where we started. A mature garden tskes years tr) develop," we have many exciting plans moving forward to date to attract even more volunteer5 and public visitors in the future. Our move would not have been possible WFthout grants and donations to cover the costs involved, details can be found In our zreaiurer's reD￿.- Our garden is sustained through the generosity of numerous individuals {you know who you are) and local donors (The original Factory Shop, Asdal. Core Grant Tunding has been 5ecL*red again from the Mental Health and Wellbeing fund and the McDonald's Foundation. We are delighted to retain our existing trustees and welcome Alan Fraser who joins us an additional trustee with a wealth of garden and community engagement experience. I would also like to thank everyone who funds. donates and contributes to our Forfar Open Garden for their generosity and continued support. Thank you. Maureen Wedderburn Chair, Forfrdr Open Garden £bbo 87 treasurer5 Report on zq125-Z6 accouins The total income for the year was £210,645 broken down as follows: Income Keep FOG £140.108 Core. £70.537. Expendlture Balance £122,130 £17,978 £68,309 £2.228 Leaving a total surplus of £20.21 Bank balance as at 2810212026 £53.368 wages Annual stsff wages was £67.345 Wages has increased by £15,323 including end of year bonus of £1,8￿. The Increase of approximately 29.5% and is mainly due additional Staff. to increased hours worked for KeepFOG. Grant$ and Donations VV8 wouia iiKe to tnanKine TOILowing parues Tor Ineir suppoll ana graniTunaing. Essential to cover our core running costsfor the year: Mental Health and Wellbeing-£13.500 McDonaldsfoundation- £10,01)) Wm Thomson-£8.831 Stafford Trust- £3.250 or tne support TO acnieve project Keep trol> ana (7row: National Lottery- Community Fund (2024-2026) { £45.000 Capital and £65,0(10 Revenue) this significant grant will cover the main contractor cost on Project Keep FOG. L'apital project compleie Marcn 2U2>. Tne revenue elemeni largely covering costs ior Project Keep FOG- Move aswell as some of our running costfortheyear. Angu8 Councll Community Capital Fund- this Project Keep Fog Secure and Pave h88 Teceivea capitaL grani from Ine UK (?overnmenimrougn tne Angus iouncil Community Capital Fund has largely covered the materiaLs and contractors to support securing our premises and creating disability pathwa￿ including our spectacular new gales. Postoode Lottery {£18.0001 has supplemented some core staff and contractors, c08ts to allow us to man8g8 the transition while keepingthe current garden open. Nonnwood bnaritab(o fru5t-rnis granT Tunaea ¥>,WO in 2024 ana for our social media set up, new logo and signage as well as community engagement activities. Place Based Investment Programme IPBIP) 2025126- this Project Keep FOG and (yrow nas receive(J £162.581 granifrom the bcollisn (?overnmeniwiinthe supporttrom Angus Councilvibrantcommunity. This projectwillfund two newfacilitiesforour garden: a new Forest School Nature Learningarea and a Winter Workroom. Ebb.r Jik We WOLtld atso like to thankthe following indrviduais and companies for volunteering their expertise and support: ￿8￿￿ ￿ren Tor voiun188ring nis ArcniIe￿ berwces io suppon our p￿nnIng appucauons in Project Keep FOG Plan Mark Guild of Guild Homes for their generous donation of 360 tons oftOP50iI Kamsey Laaaers Tor rampsio allow oisaoiuw access 10 our Duiiaings LH Gillian & Sons for their groundwork at mates rates Williamina McLaren Trust for the plants Tor a flowerbed in new garden Forfai Rotaryforthewishingwelland donation. Inverarlty and Forfar East Church forthe donation towards plants and materials. We have had help and donationstromfar andwidetosupportour charity and th8nkallofthose who have provides their time, skills, help or dropped in with materials, plants and donations. Ihanx YOU Helen Robbie Treasurer, Forfar Open Garden COMMUNrrY FUND Funded by UK Government el,. -r Independent Examiners Report to the Trustees of Forfar Open Garden Scottish Charitable Incorporated OrgaTrisation SC045844 I report on the accounts of the Chartty for the year ended 28 February 2026. which are set out on the accompanying pages. Respective responsibilities of trustees and exarniner The charity's trustees are responsible for the prepardtion of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl 2C(J5 Att and the Charities Accounts (Scotlandl Regulations 21KJ6. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Account Regulations does not apply. It is my responsibility to examine the actounts as required under section 4411) Icl of the Act and to stste whether particular matters have come to my attention. Basi5 of Independent Examinerfs statement My examination is orried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006. An examination includes a review of the accounting record5 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 audtt ond. consequently. I do r¢ot express an audit opinion on the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements.. o To keep accounting records in accordante with sertion 4411) lal of the 2005 Att and Regulation 4 of the 2CKJ6 Accounts Regulations. and o To prepare actounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which. in my opinion. attentlon should be drawn in order to enable a proper understanding of the accounts to be reached. David Baker 20 Ivanhoe Place Dundee DD4 6LQ 18th lune 2026 Forfar Open Garden Scottish Charity SC045844 Receipts and payments account for the year ended 28 February 2026 Total Funds 2025 Unrestsicted Restricted Total Funds 2026 Note Recelpts Donations Grants Fundraising Charitable Trading Bank interest 10,400 51.750 22 4,086 187 3,0(Xl 141.2 13,4C 192,950 22 4,086 187 1,345 75,812 17 4929 31 Total Receipts 66,445 144,200 210,645 82.133 Payments Charitable Activities Utilities and Internet Trading Activitie5 Staff Costs Expenses Governance 10,375 1.413 654 65.060 174 50 110,426 120,801 1.413 654 67,345 174 50 1,607 195 52,022 15,570 2.285 Totsl Payments 77.727 112,712 190,438 69,394 Excess of recelpts/{payments) over {payrnentslrecelpts in the year 11,282 31,488 20,206 12,739 Forfar Open Garden Scottish Charity SC045844 Notes to ihe financial statements l Accounting policies Basls of accountlnz These financlal statements have been prepared on the receipts and payments basis in accordance with the Charities & Trustees Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 21KJ6 las amended). Balance Brought Forward at Balance at 2 Grants and Donations Received 113125 Income Expenditure 2812126 Restrirted Angus Council Northwood VAA Essentia Foundation National Lottery Fund Change for Good 32.600 54,389 1.159 3,6 2,285 60,697 21,789 3.841 1.400 225 46,811 1,000 5,000 5.000 2,511 107,508 1.000 Unrestrirted Postcode Lottery Foundation Scotland William Thompson Stafford Trust Tayside Health Board Asda VAA General Funds 13.325 13,325 12,313 3,831 13,51JO 8,831 3.250 1,187 5,000 3.250 6.240 6,240 958 30,OCNJ 1,642 2,042 30,OCM) 11.956 87 10.4CKJ 33.162 210,645 190,438 53,368 #7 Forfar Open Garden Scottish Charity SC045844 Statement of Balances as at 28 February 2026 Total Funds Total Fund5 2026 2025 Cash at Bank and In hand Bank and Deposit balances brought forward 42,IX12 33,162 20.423 Movement in year Excess of receipts over payments forthe year 11,282 31,488 20,206 12,739 Bank ènd Deposit balances carried forward 20,122 73,490 53,368 33,162 Represented By: Bank Interest alc 13,350 40,018 23,332 9,831 53,368 33,162 AifL Z71 f￿1.￿& elgA -ffieauL*trd g71,/