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Independent examiner’s report on the accounts V2
Report to the GRANTON COMMUNITY GARDENERS SCIO
trustees/members of
Registered charity SC047087
number
On the accounts of the Period start date Period end date
charity for the period
Day Month Year Day Month Year
1 February 202 5 to 31 January 202 6
Set out on pages Pages 3 -8 of this documents
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Respective The charity’s trustees are responsible for the preparation of the accounts in responsibilities of accordance with the terms of the Charities and Trustee Investment (Scotland) trustees and examiner 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 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, I 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 statement
-
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
-
to which, in my opinion, attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
Signed: Date: 20 April 202 6 ~~be~~ Name: Phillip Lockwood-Holmes Relevant professional qualification(s) or body (if N/A any): ~~Be~~ Address: 100/2 Spottiswoode Street ~~Be~~ Edinburgh ~~Be~~ EH9 1BY ~~Be~~
Give here brief details of any items that the examiner wishes to disclose
As part of my examination, I was granted full read-only access to Granton Community Gardeners SCIO’s Xero accounting system. On Saturday, 28 ay, 14 Ma rch 202 6 , I reviewed the charity’s financial records and confirmed that the accounts presented over the following pages accurately reflect the financial activity for the year. I carried out random sampling of both invoices and receipts; all requested documentation was provided promptly and in full.
| Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter charity name below | Enter SC No. below | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Granton Community Gardeners SCIO | SC047087 | |||||||||||||||||||||
| Receipts andpayments accounts | ||||||||||||||||||||||
| For the period from |
Period start date | to | Period end date | |||||||||||||||||||
| Day | Month | Year | Day | Month | Year | |||||||||||||||||
| 01 | February | 2025 | 31 | January | 2026 | |||||||||||||||||
| Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period |
||||||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||||
| A1 Receipts | ||||||||||||||||||||||
| Donations | 2,303 | 10,000 | 12,303 | 2,674 | ||||||||||||||||||
| Legacies | - 0 | - 0 | ||||||||||||||||||||
| Grants | 120,904 | 120,904 | 107,177 | |||||||||||||||||||
| Receipts from fundraisingactivities | - 0 | - 0 | ||||||||||||||||||||
| Gross tradingreceipts | 50,794 | 8,583 | 59,377 | 53,420 | ||||||||||||||||||
| Income from investments other than land and buildings |
- 0 | - 0 | ||||||||||||||||||||
| Rents from land & buildings | - 0 | - 0 | ||||||||||||||||||||
| Gross receipts from other charitable activities |
- 0 | - 0 | ||||||||||||||||||||
| - 0 | - 0 | |||||||||||||||||||||
| A1 Sub total | A1 Sub total 53,097 |
139,487 | - 0 | - 0 | 192,584 | 163,271 | ||||||||||||||||
| A2 Receipts from asset & investment sales ~~=~~ |
~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ||||||||||||||||
| Proceeds from sale of fixed assets ~~=~~ |
~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | - 0 | |||||||||||||||
| Proceeds from sale of investments ~~=~~ |
~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | - 0 | |||||||||||||||
| A2 Sub total ~~=~~ |
A2 Sub total - 0 ~~=~~ |
~~=~~ | - 0 ~~=~~ |
~~=~~ | - 0 ~~=~~ |
~~=~~ | - 0 | - 0 | - 0 | |||||||||||||
| ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ||||||||||||||||
| Total receipts ~~=~~ |
53,097 ~~=~~ |
~~=~~ | 139,487 ~~=~~ |
~~=~~ | - 0 ~~=~~ |
~~=~~ | - 0 | 192,584 | 163,271 | |||||||||||||
| ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ||||||||||||||||
| A3 Payments | ||||||||||||||||||||||
| Expenses for fundraising activities | - 0 | - 0 | ||||||||||||||||||||
| Gross trading payments | 18,004 | 18,004 | 14,731 | |||||||||||||||||||
| Consultancy | 16,664 | 5,824 | 22,488 | - 0 | ||||||||||||||||||
| Investment management costs | - 0 | - 0 | ||||||||||||||||||||
| Payments relating directly to charitable activities |
13,108 | 137,252 | 150,360 | 105,943 | ||||||||||||||||||
| Grants and donations | - 0 | - 0 | ||||||||||||||||||||
| Governance costs: | - 0 | - 0 | ||||||||||||||||||||
| Audit / independent examination | - 0 | - 0 | ||||||||||||||||||||
| Preparation of annual accounts | - 0 | - 0 | ||||||||||||||||||||
| Legal costs | - 0 | - 0 | ||||||||||||||||||||
| Other | Other | - 0 | - 0 | |||||||||||||||||||
| Trustee Expenses | - 0 | - 0 | ||||||||||||||||||||
| A3 Sub total | 47,776 | 143,076 | - 0 | - 0 | 190,852 | 120,674 | ||||||||||||||||
| A4 Payments relating to asset and investment movements ~~—=—————=~~ |
~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | |||||||||||
| Purchases of fixed assets ~~—=—————=~~ |
~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | - 0 ~~—=—————=~~ |
~~—=—————=~~ | 5,000 ~~—=—————=~~ |
|||||||||||
| Purchase of investments ~~—=—————=~~ |
20,000 ~~—=—————=~~ |
~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | 20,000 ~~—=—————=~~ |
~~—=—————=~~ | ~~—=—————=~~ | |||||||||||
| A4 Sub total ~~—=—————=~~ |
20,000 ~~—=—————=~~ |
~~—=—————=~~ | - 0 ~~—=—————=~~ |
~~—=—————=~~ | - 0 ~~—=—————=~~ |
~~—=—————=~~ | - 0 ~~—=—————=~~ |
~~—=—————=~~ | 20,000 ~~—=—————=~~ |
~~—=—————=~~ | 5,000 ~~—=—————=~~ |
|||||||||||
| ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | ~~—=—————=~~ | |||||||||||
| Total payments ~~—=—————=~~ |
67,776 ~~—=—————=~~ |
~~—=—————=~~ | 143,076 ~~—=—————=~~ |
~~—=—————=~~ | - 0 ~~—=—————=~~ |
~~—=—————=~~ | - 0 ~~—=—————=~~ |
~~—=—————=~~ | 210,852 ~~—=—————=~~ |
~~—=—————=~~ | 125,674 ~~—=—————=~~ |
|||||||||||
| ~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~—=—————=~~ ~~====——~~ |
~~====——~~ | ||||||||||
| Net receipts / (payments) ~~====——~~ |
( 14,679) ~~====——~~ |
~~====——~~ | ( 3,589) ~~====——~~ |
~~====——~~ | - ~~====——~~ |
~~====——~~ | - ~~====——~~ |
~~====——~~ | ( 18,268) ~~====——~~ |
~~====——~~ | 37,597 ~~====——~~ |
~~====——~~ | ||||||||||
| ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ||||||||||
| A5 Transfers to / (from) funds ~~====——~~ |
~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | - ~~====——~~ |
~~====——~~ | ~~====——~~ | ~~====——~~ | ||||||||||
| ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ||||||||||
| Surplus / (deficit) for year ~~====——~~ |
( 14,679) ~~====——~~ |
~~====——~~ | ( 3,589) ~~====——~~ |
~~====——~~ | - ~~====——~~ |
~~====——~~ | - ~~====——~~ |
~~====——~~ | ( 18,268) ~~====——~~ |
~~====——~~ | 37,597 ~~====——~~ |
~~====——~~ | ||||||||||
| ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ~~====——~~ | ||||||||||
| Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
Granton Community Gardeners SCIO SC047087 Section B Statement of balances Categories Details Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total current period Total last period ~~B=Z=====~~ |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ~~B=~~ | ~~B=~~ | to nearest £ ~~Z=====~~ |
~~Z=====~~ | to nearest £ ~~Z=====~~ |
~~Z=====~~ | to nearest £ ~~Z=====~~ |
~~Z=====~~ | to nearest £ ~~Z=====~~ |
~~Z=====~~ | to nearest £ ~~Z=====~~ |
~~Z=====~~ | to nearest £ ~~Z=====~~ |
|||
| B1 Cash funds ~~B=~~ |
Cash and bank balances at start of year ~~B=~~ |
45,018 ~~Z=====~~ |
~~Z=====~~ | 70,614 ~~Z=====~~ |
~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | 115,632 ~~Z=====~~ |
~~Z=====~~ | 78,035 ~~Z=====~~ |
|||
| Surplus / (deficit) shown on receipts and payments account ~~B=~~ |
( 14,679) ~~Z=====~~ |
~~Z=====~~ | ( 3,589) ~~Z=====~~ |
~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ( 18,268) ~~Z=====~~ |
~~Z=====~~ | 37,597 ~~Z=====~~ |
||||
| ~~B=~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | - ~~Z=====~~ |
~~Z=====~~ | - ~~Z=====~~ |
||||
| ~~B=~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | ~~Z=====~~ | - ~~Z=====~~ |
~~Z=====~~ | - ~~Z=====~~ |
||||
| ~~B=~~ | Cash and bank balances at end of year ~~B=~~ |
30,339 ~~Z=====~~ |
~~Z=====~~ | 67,025 ~~Z=====~~ |
~~Z=====~~ | - ~~Z=====~~ |
~~Z=====~~ | - ~~Z=====~~ |
97,364 ~~Z=====~~ |
115,632 ~~Z=====~~ |
|||||
| ~~B=~~ | (Agree balances with receipts and payments account(s)) ~~B= ~~ |
||||||||||||||
| Details | Fund to which asset belongs | Market valuation | Last year | ||||||||||||
| ~~—~~ | ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | to nearest £ ~~EE~~ |
~~EE~~ | to nearest £ ~~EE~~ |
|||||
| B2 Investments ~~—~~ |
Shares in whollyowned tradingsubsidiary ~~—~~ |
~~—~~ | ~~EE~~ | Granton Community Gardenres ~~EE~~ |
~~EE~~ | 20,000 ~~EE~~ |
~~EE~~ | - ~~EE~~ |
|||||||
| ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ||||||||
| ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ||||||||
| ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ||||||||
| ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ||||||||
| ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | Total ~~EE~~ |
~~EE~~ | 20,000 ~~EE~~ |
~~EE~~ | - ~~EE~~ |
|||
| ~~—~~ | ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | |||||
| Details | Fund to which asset belongs | Cost (if available) | Current value (if available) |
Last year | |||||||||||
| ~~=~~ | ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | to nearest £ ~~=—===~~ |
~~=—===~~ | to nearest £ ~~=—===~~ |
~~=—===~~ | to nearest £ ~~=—===~~ |
|||
| B3 Other assets ~~=~~ |
Land: Community Garden at 10 Wardieburn ~~Road~~ ~~=~~ |
~~=~~ | ~~=—===~~ | Granton CommunityGardeners ~~=—===~~ |
~~=—===~~ | 40,000 ~~=—===~~ |
~~=—===~~ | 40,000 ~~=—===~~ |
~~=—===~~ | 40,000 ~~=—===~~ |
|||||
| ~~Road~~ Commercial oven and mixer ~~=~~ |
~~=~~ | ~~=—===~~ | Granton CommunityGardeners ~~=—===~~ |
~~=—===~~ | 5,000 ~~=—===~~ |
~~=—===~~ | - ~~=—===~~ |
~~=—===~~ | 2,500 ~~=—===~~ |
||||||
| ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ||||||
| ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ||||||
| ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ||||||
| ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ||||||
| ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ||||||
| ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ||||||
| ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ||||||
| ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | Total ~~=—===~~ |
~~=—===~~ | 45,000 ~~=—===~~ |
~~=—===~~ | 40,000 ~~=—===~~ |
~~=—===~~ | 42,500 ~~=—===~~ |
|
| ~~=~~ | ~~=~~ | ~~= ~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | ~~=—===~~ | |||
| Details | Fund to which liability relates | Amount due | Last year | ||||||||||||
| ~~—~~ | ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | to nearest £ ~~EE~~ |
~~EE~~ | to nearest £ ~~EE~~ |
|||||
| B4 Liabilities ~~—~~ |
~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | |||||||
| ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ||||||||
| ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ||||||||
| ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ||||||||
| ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ||||||||
| ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | Total ~~EE~~ |
~~EE~~ | - 0 ~~EE~~ |
~~EE~~ | - 0 ~~EE~~ |
|||
| ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | ~~EE~~ | |||
| Details | Fund to which liability relates | Amount due (estimate) |
Last year | ||||||||||||
| ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | to nearest £ ~~——~~ |
~~——~~ | to nearest £ ~~——~~ |
||
| B5 Contingent liabilities ~~——~~ |
~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ||||
| ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | |||||
| ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | |||||
| ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | Total ~~——~~ |
~~——~~ | - ~~——~~ |
~~——~~ | - ~~——~~ |
| ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ |
| Signed by one or two trustees on behalf of all the trustees ~~——~~ |
Signature ~~——~~ |
~~——~~ | Print Name ~~——~~ |
~~——~~ | ~~——~~ | ~~——~~ | Date of approval ~~——~~ |
||||||||
| ~~——~~ | ~~——~~ | ~~——~~ | Nathalie Nogues ~~——~~ |
~~——~~ | 12/04/2026 ~~——~~ |
||||||||||
| ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ||||||||||
| ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ | ~~——~~ |
| Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | SC047087 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Section C Notes to the Accounts | |||||||||||
| C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) |
Grant funding for the following purposes: Core costs. Provision and further development of community meals, to conduct environmental improvements, volunteer expenses, development of community gardening hub, community development: to support local residents to grow, cook, and eat food together, including to create new community gardens. Cooking and baking workshops. Group work to promote mental health and wellbeing. Infrastructure improvements in Community Garden. Also to research and develop new programs and activities to further charitable aims. Development of Neighbourhood Ecosystem Plan. |
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| Type of activity or project supported | Individual / institution | Number of grants made |
£ | ||||||||
| C2 Grants | Community Meals Provision, organisational and community development work |
National Lottery Community Fund |
1 | 44,580 | |||||||
| Core costs | Robertson Trust | 1 | 10,000 | ||||||||
| Support local networkofcommunity gardening groups | North Edinburgh Community Benefit Fund |
1 | 2,000 | ||||||||
| Community engagement around biodiversity and development of Neighbourhood Ecosystem Plan |
Inspiring Scotland (Neighbourhood EcosystemGrant) |
2 | 13500 | ||||||||
| Garden development(capitalgrant) | Scottish Land Fund | 1 | 5,824 | ||||||||
| Development work around communitymeals | ECCAN | 1 | 10,000 | ||||||||
| Construction work in community garden(capitalgrant) | The Clothworkers Foundation |
1 | 35,000 | ||||||||
| Total | 120,904 |
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| 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) |
x | |||||||||
| Authority under which paid | £ | ||||||||||
| C3b Trustee remuneration - details |
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| C4a Trustee expenses | If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
X | |||||||||
| Number of trustees | £ |
||||||||||
| C4b Trustee expenses - details | |||||||||||
| Nature of relationship | Nature of transaction | Transaction amount (£) |
Balance outstanding at period end (£) |
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| C5 Transactions with trustees and connected persons |
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| C6 Other information | |||||||||||
| Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | SC047087 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Additional analysis (1) | |||||||||||||
| Analysis of receipts and payments | |||||||||||||
| 1 Donations | |||||||||||||
| Unrestricted funds |
Restricted funds | Expendable endowment funds |
Permanent endowment funds |
Total current period |
Total last period | ||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||||
| Donations | 2,303 | 10,000 | 12,303 | 2,674 | |||||||||
| - 0 | - 0 | ||||||||||||
| Total | 2,303 | 10,000 | - 0 | - 0 | 12,303 | 2,674 | |||||||
| - | - | - |
- |
- |
- |
||||||||
| 2 Grants | |||||||||||||
| Unrestricted funds |
Restricted funds | Total current period |
Total last period | ||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||||||
| National Lottery Community Fund | 44,580 | 44,580 | 32,977 | ||||||||||
| Robertson Trust | 10,000 | 10,000 | 10,000 | ||||||||||
| Scot Govt. Community Mental Health and Wellbeing Fund | - 0 | - 0 | 20,253 | ||||||||||
| Scottish Land Fund (Revenue Grant) | - 0 | - 0 | 16,151 | ||||||||||
| Scottish Land Fund (Capital Grant) | 5,824 | 5,824 | 2,296 | ||||||||||
| Peoples Postcode Trust | - 0 | - 0 | 25,000 | ||||||||||
| Link Group | - 0 | - 0 | 500 | ||||||||||
| The Clothworkers Foundation | 35,000 | 35,000 | |||||||||||
| North Edinburgh Community Benefit Fund | 2,000 | 2,000 | |||||||||||
| ECCAN | 10,000 | 10,000 | |||||||||||
| Inspiring Scotland (Neighbourhood Ecosystem Grant) | 13,500 | 13,500 | |||||||||||
| Total | - 0 | 120,904 | 120,904 | 107,177 | |||||||||
| - | - | - | - | ||||||||||
| 3 Gross receipts from other charitable activities | |||||||||||||
| Unrestricted funds |
Restricted funds | Expendable endowment funds |
Permanent endowment funds |
Total current period |
Total last period | ||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||||
| - 0 | |||||||||||||
| - 0 | |||||||||||||
| - 0 | |||||||||||||
| - 0 | |||||||||||||
| - 0 | |||||||||||||
| - 0 | |||||||||||||
| - 0 | |||||||||||||
| - 0 | |||||||||||||
| Total | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | |||||||
| - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | ||||||||
| 4 Payments relating directly to charitable activities | |||||||||||||
| Unrestricted funds |
Restricted funds | Expendable endowment funds |
Permanent endowment funds |
Total current period |
Total last period | ||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||||
| - 0 | - 0 | ||||||||||||
| Staff | 13,108 | 91,908 | 105,016 | 83,593 | |||||||||
| Project delivery costs (inc. tools/materials/food/insurance) | 13,943 | 13,943 | 22,350 | ||||||||||
| Infrastructure improvements for activities in community garden |
31,401 | 31,401 | -0 | ||||||||||
| - 0 | - 0 | ||||||||||||
| - 0 | - 0 | ||||||||||||
| - 0 | - 0 | ||||||||||||
| - 0 | - 0 | ||||||||||||
| - 0 | - 0 | ||||||||||||
| - 0 | - 0 | ||||||||||||
| - 0 | - 0 | ||||||||||||
| Total | 13,108 | 137,252 | - 0 | - 0 | 150,360 | 105,943 | |||||||
| - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | ||||||||
| - 0 |
| Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | SC047087 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Additional analysis (2) | |||||||||||||
| 5 Breakdown of unrestricted funds | |||||||||||||
| Unrestricted Funds |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
||||||||||
| Total unrestricted funds |
Total unrestricted funds last period |
||||||||||||
| Receipts | |||||||||||||
| Donations | 2,303 | 2,303 | 2,674 | ||||||||||
| Legacies | - 0 | - 0 | |||||||||||
| Grants | - 0 | - 0 | |||||||||||
| Receipts from fundraising activities | - 0 | - 0 | |||||||||||
| Gross tradingreceipts | 50,794 | 50,794 | 47,170 | ||||||||||
| Income from investments other than land and buildings | - 0 | - 0 | |||||||||||
| Rents from land & buildings | - 0 | - 0 | |||||||||||
| Gross receipts from other charitable activities | - 0 | - 0 | |||||||||||
| Sub total | 53,097 | - 0 | - 0 | - 0 | 53,097 | 49,844 | |||||||
| - 0 | |||||||||||||
| Receipts from asset & investment sales | |||||||||||||
| Proceeds from sale of fixed assets | - 0 | ||||||||||||
| Proceeds from sale of investments | - 0 | ||||||||||||
| Sub total | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | |||||||
| Total receipts | 53,097 | - 0 | - 0 | - 0 | 53,097 | 49,844 | |||||||
| - | |||||||||||||
| Payments | |||||||||||||
| Expenses for fundraising activities | - 0 | - 0 | |||||||||||
| Gross trading payments | 18,004 | 18,004 | 14,731 | ||||||||||
| Consultancy | 16,664 | 16,664 | - 0 | ||||||||||
| Investment management costs | - 0 | - 0 | |||||||||||
| Payments relating directly to charitable activities | 13,108 | 13,108 | 25,107 | ||||||||||
| Grants and donations | - 0 | - 0 | |||||||||||
| Governance costs: | - 0 | - 0 | |||||||||||
| Audit / independent examination | - 0 | - 0 | |||||||||||
| Preparation of annual accounts | - 0 | - 0 | |||||||||||
| Legal costs | - 0 | - 0 | |||||||||||
| Trustee expenses | - 0 | - 0 | |||||||||||
| - 0 | - 0 | ||||||||||||
| Sub total | 47,776 | - 0 | - 0 | - 0 | 47,776 | 39,838 | |||||||
| - | |||||||||||||
| Payments relating to asset and investment movements | |||||||||||||
| Purchases of fixed assets | - 0 | - 0 | 5,000 | ||||||||||
| Purchase of investments | 20,000 | 20,000 | |||||||||||
| Sub total | 20,000 | - 0 | - 0 | - 0 | 20,000 | 5,000 | |||||||
| - | |||||||||||||
| Totalpayments | 67,776 | - 0 | - 0 | - 0 | 67,776 | 44,838 | |||||||
| - | |||||||||||||
| Net receipts / (payments) | ( 14,679) |
- | - | - | ( 14,679) |
5,006 | |||||||
| Transfers to / (from) funds | - | ||||||||||||
| Surplus / (deficit) for year | ( 14,679) |
- | - | - | ( 14,679) |
5,006 | |||||||
| - | |||||||||||||
| Nature andpurpose of funds | |||||||||||||
| Donations in support of events and core activities. Trading receipts from community bakery, chicken cooperative, community events and gardening support. Note the 20,000 investment is in our new wholly owned trading subsidiary. We are separating off our bakery enterprise as it expands. This will allow for it to grow, profits will support the parent charity,and risk to the charitywill be minimised. |
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| Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | Granton Community Gardeners SCIO | SC047087 | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Additional analysis (3) | |||||||||||||||||||||||||||
| 6 Breakdown of restricted funds | |||||||||||||||||||||||||||
| Scot Govt. Community Mental Health and Wellbeing Fund (via EVOC) |
People’s Postcode Trust |
National Lottery Community Fund |
Robertson Trust | The Clothworkers Foundation |
Scottish Land Fund (Capital Grant) |
ECCAN | Inspiring Scotland (Neighbourhood Ecosystem Grant) |
North Edinburgh Community Benefit Fund |
Nature Neighbourhoo ds Project |
Murray Foundation |
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| Total restricted funds |
Total restricted funds last period |
||||||||||||||||||||||||||
| Receipts | |||||||||||||||||||||||||||
| Donations | 10,000 | 10,000 | - 0 | ||||||||||||||||||||||||
| Legacies | - 0 | - 0 | |||||||||||||||||||||||||
| Grants | - 0 | - 0 | 44,580 | 10,000 | 35,000 | 5,824 | 10,000 | 13,500 | 2,000 | 120,904 | 107,177 | ||||||||||||||||
| Receipts from fundraising activities | - 0 | - 0 | |||||||||||||||||||||||||
| Gross tradingreceipts | 8,583 | 8,583 | 6,250 | ||||||||||||||||||||||||
| Income from investments other than land and buildings | - 0 | - 0 | |||||||||||||||||||||||||
| Rents from land & buildings | - 0 | - 0 | |||||||||||||||||||||||||
| Gross receipts from other charitable activities | - 0 | - 0 | |||||||||||||||||||||||||
| Sub total | - 0 | - 0 | 44,580 | 10,000 | 35,000 | 5,824 | 10,000 | 13,500 |
2,000 |
8,583 |
- | 10,000 |
139,487 |
113,427 | |||||||||||||
| - | |||||||||||||||||||||||||||
| Receipts from asset & investment sales | |||||||||||||||||||||||||||
| Proceeds from sale of fixed assets | - 0 | ||||||||||||||||||||||||||
| Proceeds from sale of investments | - 0 | ||||||||||||||||||||||||||
| Sub total | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | **- 0 ** | **- 0 ** | **- 0 ** | **- 0 ** | - | **- 0 ** |
- 0 | - 0 | |||||||||||||
| Total receipts | - 0 | - 0 | 44,580 | 10,000 | 35,000 | 5,824 | 10,000 | 13,500 |
2,000 |
8,583 |
- | 10,000 |
139,487 |
113,427 | |||||||||||||
| - | |||||||||||||||||||||||||||
| Payments | |||||||||||||||||||||||||||
| Expenses for fundraising activities | - 0 | - 0 | |||||||||||||||||||||||||
| Gross trading payments | - 0 | - 0 | |||||||||||||||||||||||||
| Consultancy | 5,824 | 5,824 | 1,500 | ||||||||||||||||||||||||
| Investment management costs | - 0 | - 0 | |||||||||||||||||||||||||
| Payments relating directly to charitable activities | 10,029 | 22,406 | 35,878 | 12,000 | 29,021 | 8,335 | 10,500 | 500 | 8,583 | 137,252 | 79,336 | ||||||||||||||||
| Grants and donations | - 0 | - 0 | |||||||||||||||||||||||||
| Governance costs: | - 0 | - 0 | |||||||||||||||||||||||||
| Audit / independent examination | - 0 | - 0 | |||||||||||||||||||||||||
| Preparation of annual accounts | - 0 | - 0 | |||||||||||||||||||||||||
| Legal costs | - 0 | - 0 | |||||||||||||||||||||||||
| - 0 | - 0 | ||||||||||||||||||||||||||
| - 0 | - 0 | ||||||||||||||||||||||||||
| Sub total | 10,029 | 22,406 | 35,878 | 12,000 | 29,021 | 5,824 | 8,335 | 10,500 |
500 |
8,583 |
- | **- 0 ** |
143,076 | 80,836 | |||||||||||||
| - | |||||||||||||||||||||||||||
| Payments relating to asset and investment movements | |||||||||||||||||||||||||||
| Purchases of fixed assets | - 0 | - 0 | |||||||||||||||||||||||||
| Purchase of investments | - 0 | - 0 | |||||||||||||||||||||||||
| Sub total | - 0 | - 0 | - 0 | - 0 | - 0 | - 0 | **- 0 ** | **- 0 ** | **- 0 ** | **- 0 ** | - | **- 0 ** |
- 0 | - 0 | |||||||||||||
| - | |||||||||||||||||||||||||||
| Totalpayments | 10,029 | 22,406 | 35,878 | 12,000 | 29,021 | 5,824 | 8,335 | 10,500 |
500 |
8,583 |
- | **- 0 ** |
143,076 | 80,836 | |||||||||||||
| - | |||||||||||||||||||||||||||
| Net receipts / (payments) | ( 10,029) |
( 22,406) |
8,702 | ( 2,000) |
5,979 | - | 1,665 | 3,000 |
1,500 |
- |
- | 10,000 |
( 3,589) |
32,591 | |||||||||||||
| Transfers to / (from) funds | - | ||||||||||||||||||||||||||
| Surplus / (deficit) for year | ( 10,029) |
( 22,406) |
8,702 | ( 2,000) |
5,979 | - | 1,665 | 3,000 |
1,500 |
- |
- | 10,000 |
( 3,589) |
32,591 | |||||||||||||
| - | |||||||||||||||||||||||||||
| Nature andpurpose of funds | |||||||||||||||||||||||||||
| Grant fundingfor activities in line with charitablepurposes. | |||||||||||||||||||||||||||