Digitally Signed Document DUment ID: C9CDID26EC6992 Document Details Filename: Gavin's Mill Community l¥oj¢ct 2025 openspace.pdf Client of: Wallace White AccounLgnts Signature Details Name: Email: Date & Time: 2711012025 14:32:25 PM (GMT) IP Addre55: 157.231.204.109 onfirnis that the inforniation is ¢0Cct Signing Statement: and complete to the best of their knowledge and belief. Digital Certificate The approved PDF file bas been digitally certifiedPlease check the Digital Certificate inforn]ation in your PDF viewer lo verify the DigiLIl Certificate authenticity and the PDF has not Ixen tarn¢d with. On behalf of: Walla¢¢ Whit¢ Accountants PDF digitgl certificate: IRIS Software Group Limited Digital certificate issued by: Globalsign Please keep a copy of this document for your records.
Seottisb Charity number: SC047198 GAVIN'S TrIILL COMMUNITY PROJECT TRUSTEES. ANIYUAL REPORT AND ACCOUNTS ST FOR THE PERIOD I APIUL 2024 TO 31" MARCH 2025
GAI'IN'S MILL COMMUNITY PROJECT TRUSTEES, ANNIIAL REPORT AND ACCOUNTS ST ST FOR THE PEIUOD I APIUL2024 TO 31 MARCH 2025 Contents Page Trustees. annual report Independent examiner's report to the Irustees Receipts and payments account Statement of balances Notes to the accounts Page
GAVIN'S MILL colmUNITI, PROJECT TRUSTEES, ANNUAL REPORT ST ST FOR THE PEIUOD I APIUL2024 T031 MARCH 2025 The trustees have pleasure in presenting their report together with the financial statements for the ST period l April 20?4 to 31 st March, 202). REFERENCE AND ADMINISTRATIVE DETAIIS Registered charity llumber SC047198 (Scotland) Principal address Gavin's Mill Gavin's Mill Road Milngavie Glasgow, G62 6NB Trustees llldependent examiner Wallace White Accountants 2. Floor, 22- 24 Blythswood Square Glasgow G2 4BG STRUCTURE GON'ERNANCE AND MANAGEMENT Governillg document The charity is a Scottish Charithble Incorporated Organisation (SCIO) and the purposes and administration arrdngements are set out in our Constitution. It is registered a5 a Scottish Charity. Recruilment and appoinlmen¢ of new trustees New trustees are recruited and appointed by the existing trustees in accordance with the c.onstitution as deemed necessary to meet the objects for which the trusl ilas established. Organisational structhre The charity wholly owns At Gavin's Mill L, a private company limited by shares, which covenants all of its taxable profits to the charity. Two of ihe truslees of Gavin's Mill Community Project are also directors of At Gavin's Mill Ltd. Page 2
GAVIN'S MILL colmUNITI, PROJECT TRUSTEES, ANNUAL REPORT ST ST FOR THE PEIUOD I APIUL2024 T031 MARCH 2025 OBJECTIVES AND ACTINITIES Charitable Purposes Advancement of edu¢alion through providing training and skills. Preventioti or relief of poverty through supw)rting developmental projects in the UK and overseas. Prevention or relief of poverty through encouraging fair-trade activities which ensure producers receive a fair pri¢¢ for their go(Kls. Advancement of community development and citizenship. The advancement of heritage= by preserving historic buildings and by providing information about them to the public. Advancement of environmental protection and improvemenl. Ad l. This year Gavin's Mill continued to host wurses in Hospitality and food preparalion for young people who struggle in the school environment. This has equipped them for working in the hospitality industry and enabled some of them to be ready-trained volunteers in the cafe. The training has resulted in increased confidence and the acquisition of new skills for the students. The school staff and parents continue to be impressed with their accomplishments. Students from another school joined the courses in 2024-25 and more are expected lo do so in future years. However, the course has been modified to provide experience of working in a hospitality environment and serving customers in the cafe, mainly because students are already leamino the practical skills in their school classes. The experience of meeting and interdcting with customer5 i5 preparing them for their working life. Funding for a further year h&5 been secured from the Robertson Trust. We strengthen our links with local schools and community and with East Dunbartonshire Voluntary Action and East Dunbartonshire Council Health and Wellbeing through this work. Ad 2. We continue to collect donations via our *irtual gift" scheme, Gavin's Mill Gifts, for charities supporting and assisting disadvanlaged people in the UK and overseas. Gavin's Mill Gifts took a new form for 2024-25.. still supporting most of the charities from the previous year's catalogue. but in the forni of gift card5. Each charity suggests what the different levels of donation might provide. for example, assistance with education, livestocl medical equipment, irrigation, or food for malnourished children. There is one card for each charity showing these suggested levels of donation, and the person buying the card can decide how much they would like to donate. Donors can purchase the cards in person at Gavin's Mill fair trade shop and cafe, by posl or through ihe website. In the financial year 2024-25. we raised £4833, including Gift Aid. All thnds were disbursed directly to ihe projects from GMCP during 2025. Page 3
GAVIN'S MILL colmUNITI, PROJECT TRUSTEES, ANNUAL REPORT ST ST FOR THE PEIUOD I APIUL2024 T031 MARCH 2025 Ad 3. We host presentations, events and exhibitions promoting fair trade and social justice and have visits from overseas producers. We work closely with True Origin Foods, a fair-lrade importer in Paisley and with Scottish Fair-Trade, of ivhich we are a member. attending their events in Glasgow and Edinburgh. We provide stalls for local churches and schools. and we have also visited the local Scout group to talk about Fair Trade and run a tuck-shop. We visited four local schools with a rice farmer from Malawi, who explained how fair trdde helps the people in his area and how cliiiiate change is affecting them. The Bearsden and Milngavie Fairtrade Tow'ns Group is now based at Gavin's Mill and most of its members are volunteers at the Mill. Ad 4. Our events calendar has been expanding and we now h05t art exhibitions and jazz suppers as well as regular quizzes, book talks and how-to sessions highlighting a wide variety of crafts and skills. In the summertime we make as much use of the Wheel Courtyard, terrace and front patio as we can, both as additional seating for the café and as space for events. We continue to provide a wide range of volunteering opportunities which contributes to the sustainability of the Mill and also the confidence and well-being of ihe volunteers. We collaborale with Milngavie Community Development Trust (MCDT), Milngavie Heritage Centre (MHCI. True Origin Partner5hip5, Milngavie Busines5 Improvement District (BID) and the Milngavie Community Resilience Group (MCRGI to bring together the different interests and crea* plans thai will pr(NJuce benefits across the community. Ad 5. In July 2020, we purchased Gavin's Mill for £325,000, and we are now working lo develop it as a community resource and realise our ambitions for it in lernis of sustainabiliry and green energy. We are currently applying for funding to improve the energy efficiency of the building. which should make it a more comfortable and sustainable location for everyone using it. We continue to work with the Milngavie Heritage Centre Group and East Dunbarton5hire Heritage and History Forum (EDHHF), with trustee Carol Primrose also maintaining contacts with other bodies such as Archaeology Scotland, Historic Environment Scoiland. the Society of Antiquaries of Scotland, Glasgow Archaeological Society, which has funded us in the past and the Architectural Heritage Fund who have awarded us a grant of £4,500 for a condition survey on the Mill. now completed. Archaeology events for children are proving very popular. and we were awarded a grant from Te0 Communities fund to take this to schools and youth organisation5. We have had several meetings with the family of the last miller, enabling us to get a clearer idea of life in the working mill. Ad 6. Now that we own the Mill, we are working to protect the Mill from flooding, both from the Allander Water which flows past the Mill and from surface water and sewer overfiow. We have repaired the river wall beside the Mill to prevent erosion from ihe flow of the river. installed a atert]ght door on the back corridor and trained staff and volunteers to deploy our flood barriers al the main cafe door and the terrace door to prevent water ingress. Unfortunately. it became apparent at the l&st flooding event that the wa115 themselves are porou5. so further work 15 needed. Page 4
GAVIN'S MILL colmUNITI, PROJECT TRUSTEES, ANNUAL REPORT ST ST FOR THE PEIUOD I APIUL2024 T031 MARCH 2025 In addition, as part of an extension intended to provide meeting rooms and storage space. we are planning to install a ramp to enable users of wheelchairs and buggies to reach the main shop floor. We have almost completed the series of SUeyS required to provide accurate plans and up to date inforniation about the state of the building, though we still need a measured 3D survey IKfore we can go forward. The waterwheel, the most imtK)rtant part of the Mill in heritage terms, is in need of restoration, after which it may be possible generate some enew. from its operation. Works are in progress to drnin the wheel pit via the original channel and ave asked estimate for restoring the wheel itself. We are '0]king to improve the energy eificiency of the Mill building. The gas range in the kilchen has been replaced with two commercial induction hobs, mtraning thatthe ventilation system required forthe gas cooker is not needed except for ihe comfort of people working in the kitchen. This should reduce heat loss in the upper floor. though we need to see Ththat the effect is over the ivinter. We are in the early stages of adding solar panels to the r(K)f of the Mill but this 15 likely to necessitate a new r(xif. oiher measures to improve energy efficiency are expected to include replacing the doojs and windows with Itter-fittIng, double ortriple glazed equivalents. This is likely to IK done in several phases over the next few years. Page 5
GAVIN'S MILL colmUNITI, PROJECT TRUSTEES, ANNUAL REPORT ST ST FOR THE PEIUOD I APIUL2024 T031 MARCH 2025 Other sections of the return forni Our trading company, At Gavin's Mill Ltd (AGM). has now been in operalion for 8 years. The account5 for its eighth financial year are appended, showing turnover of £320.589.28 and a profit of £9,172 (2024 loss of £17,867). During the year, GMCP has: Received donations totalling, with Gift Aid, £27,150: Made grants of £67,651 for ongoino ¥ general support of AGM and protection and refurbishment of the Mill building- Received grants of £44,806. Despite the problems of the past 2 years and the reduction in stall income, the business is still, in 2024- 25. showing an increase in sales over previous years. For that. we have lo thank the management of the shop and cafe and some careful fiscal management on the part of the AGM board. Volunleers are central to our activities; many are involved in the day to day running of the shop and afe, some serving customers. others dealing with baking cooking, office administration, maintenance and care of the garden5. However. Covid has a150 affected this part of our organi5ation and a number of our volunfrers have had to leave, so we are actively recrniting for additiona] helpers across all roles. At present, there is a need for GMCP to hold contingency funds for AGM Lid, in case of cash-flow difficulties in the less profitable times of >'ear. This was invaluable in the Covid crisis and will conlinue for the immediate future. Date . Page 6
INDEPENDENT EXAi¥IINER'S REPORT TO THE TRUSTEES OF CA.11Y,s MILL COMMUNITI" PROJECT I report on the accounts of the Charity for the period 1° April, 2024 to 31" March, 2025 which are set out on pages 7 to 9. Respective responsibilities of trustees and examiner The (rustees are responsible for the preparation of ihe accounts in accordance with the temis of the Charities and Trustees Investment {Scotland) Act 2005 and the c.harities Accounts {Scotlandl Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1 l (dl of ihe Accounts Regulations does noi apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to stale whether particular matters have come lo my attention. Basis of independent examiner's statement My examination is carried out in accordance M'ith Regulation I l of the Charities Accounts (Scotland) Regulations 2006. .4n 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 consideralion of any unusual items or disclosures in the accounts and seeks explanation from the trustees concerniiig any such matters. The procedures undertaken do nol provide all the evidence that 0]d be required in an audil and. consequently, I do not express an audit opinion on the accounts. Independent examiner's ststement In the course of my exarnination. no rnatter ha5 corne to my attention: which give5 me reasonable cause to believe that in any material respectthe 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 M'hich accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been meL or to which, in my opinion, attention should be dram in order to enable a proper understanding of the accounts to be reached. Wallace White Accountants 2 Floor, 22- 24 Blythswood Square Glasgow G2 4BG Date................................. Page 7
GAVIN'S MtLL CO.MMtNrrY PRalEcr RECEIFTS AYD PAYMENTS ACCOL PERIOD ENDED 31st lARcEl 21llS Tot1 Funds Total Fuwls 01.0424 to 31ffj325 22.751 01.0424 to 31ffj.2S 4.3W 01.04.24 to 31A1325 27.150 Donati(XL5 th)nati(S from Atfjavin's Mhll Lbj 15,192 44.8L 40.034 Fundraising ¢v¢nts Gift aid- lax r¢¢over¢d Rent ino)me SulAolAI Ytetipts 3.358 14.732 3J58 14.732 2.633 10.413 49205 Personal Loans Totxl rettipts 4S341 49205 95J145 71272 PATr'ME Fundraisirtg ex[LS¢S B4nk ¥harg¢s 935 125 31 935 53 1.977 3¢r2 Printing andstio Paypal fees Membershj'p subslyiF08 Professional Fees 35 35 35 3225 3..225 293 85 9.551 Gavin's Mill "tts th"sbuJse Ihnth"¢m to the Mi]tbgavie Chw¢h alats DOnati-Pa1eSI1 Repairs and RenewaL8 tknrtati(m Dtsbursemerrt. Mcrn and Uktaitt 4w81 GtanLS to At Gavin'5 Mill t Loans to AOM (sIrt tTm) Mort8a8e lo ittterest Mort8a8e l¢)an capitsi repaY[[ts IT Software and C(M]sumthlcs 293 500 4,480 3fjT2 328 67,651 5.7(KJ 16.752 21.420 5.7 9J20 7.432 46231 44.586 12,581 Total wayments 491177 52.175 101253 7621J) PAI'MENTS REL4TING TOTHE PLIiCHASE OF FIXED ASSE15 Purch&fjeof building Legal ¢osts on th¢ pur¢has¢ of the buildil T•tAI reltiDE purchA orrued A*ets Totsl Pl¢ll1¥ 49JJ77 51175 101253 Surplus l{defitit) ror yur (2971) (49281 P•%¢ 8
GAVIN'S MILL COMMUNITY PROJEcr STATEME.YT OF BAkniNCES PEIUOD ENDED 31st MARCH 211LS FuRds Total Total 2025 2024 BDk aDd im Ihand Oning bslan¢¢ sulU(derl¢1¢) Closing balanL¥ 4286 13237) 35.850 2.971 32,879 40.136 16.208) 45,{2 (4,926 4W.136 Building at cx)st Amouni due by At CAviD'S Mill Ijd Short t¢mi lo•) At Gavin's Mill Lid Gift Aid t&x recovernblt 344, 18.651 43.2 344,9 18,651 373X) 425 ,47 18,651 432(W) Li#bi]Ktits SIS Mortgage Lnan Accrued eXditUre P¢Ison L4)ans GMCP (129,(K)8) (129.(8) (1.550) (127,911) (1,550) {lJ50) (I (I (I Pgt 9
C:AI'IN'S lILL COMIIIIINITI" PROJECT NOTES TO TIIE AC.C."OI"NTS PERIOD ENDED 31st lARcEl 202_ I. ,ICCOLIPi-l-ING POLICIES The principal accounting policies. ii'hich hai'e been applied consistenrl!. in the current and preceding Jear in dealing with items which are considered rnaterial. are set out beloiv. Basis for preparation These accounts hai'e been prepared on the Receipts and Pal'ments basis in accordance ivith the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 (as amended). Funds l.unds arc classificd as cithcr rcstrictcd funds or unrcstriclcd funds. dcfincd as follo15.. O'nreslricted funds are expendable at ihe discretion olthe irnstees in ihe furtherance of ihe objecis of the charitv. 11-parts of the unresiricied funds are earn)arked ai Ihe discretion of ihe irusiees for a particular purpoK. thcj. arc dcsignatcd as a Kparatc fund_ This dcsignation has an administrati¢ purposc onl }' and does not legall) restrict ihe trusiees, discrerion to appl! ihe fund. Reslricled funds arc funds subjcct io S¢IfiC rcquircm¥nts as to thcir usc ivhich ina!" b¥- dcclarcd b)" th¢ donor or H"ith thcir auihorits or crcat¥d ihrough Icgal proccsscs. but still 1th1 Ihc 14'idcr obj¢¢ts of the charil>'. Receipts All donations and gifts arc includcd within rc¢cipts in ihc accounting pcriod in ii'hich thc). arc c¢11'¢d and paid into the bank. Paymcnts r.xpcnditurc is rccognis¥d on thc 'cash basis" in thc accounling pcriod in ii.hich ihc paymcnts arc Inadc. TgTation (ja'in'5 Mill Community. Project is recognised as a charity" foi the purpose of applicable t&xation legislation and is therefore not subject to taxation on its charitable aciii'iiies. The charin. is nor regisiered for VA T and pavmenls therefore include irrecoi'erable inpui VA-r. 2. -1'RIIS-I-ELS' RENII IYEILITIOY .I.ND BE)ETrITS There has been no remuneraiion paid to ihe trustees nor ani. persons connected ii'ith them during the year. There were no expenses paid to the trustees during the period ended J I st March 2025. 3. FIXED.4SSETS 'I'he charity oiins the biiilding at GaTr'in's Mill. MilngaTr"ie. G62 6NB and ihis is leased io Al Gavin's Mill Ltd. The lease is lor 15 1'ear5 Irorn 1st Julj.. 2020 11.ith 5 l.ear reNieii"s and the annual rent income is £16,750. '1"he lease review. is currenilj" taking place. ii.iihin ihe )"ear 10 31 March 2026. 4. MORTGAGF. ID.IN Thc mortgagc loan of £150.000 from Social Ini'cstmcnt Scotland ISIS) bcars intcrcsl ai 7 /(* pcr annum and is rcpajablc monthl J. oi'cr 15 3.cars from 1st Jul!". 2020_ ThcrL li.as a capital rcpai"illCllt holiday for 12 months from I st Fcbruarv". 2021. ThL balan¢c at 31 si March. 202) il.as £129.068. Page 10
GAVIL¥'S MILL cOlMU1Ty PROJECT NOTES TO THE ACCOUNTS PEIUOD ELYDED 3l$t MARCH 2015 S. FUND ANALYSIS Reri4Sed Fund GMG GMPR H.&P Opening idanLY at 01.04.2024 R¢c¢ip¢S Pa)ryn¢nts Closing balan¢Y at 31.032025 (597) 4,049 93 3.160 16,094 7.458 23.898 123 6,730 LT EDC EDC2nd OrKning FAlonrc ¥tOI.042024 Ree¢ipts Paym¢nts Closing bala at 31.032025 11.959 1S.(KM) 13.321 13,637 8271 35,850 49205 52,175 32179 io.wi 2.915 Unratrided Fund AGMS4pport Oiher Trt41 OKning baknce at 01.(4.2024 Receipts Paym¥mts Closing balonL% at 31.0321)25 (13.143) 15.( 12.2(KTr (iOJ43) 17.430 30.840 36.878 1lJ93 4287 45.840 6. CRANT INCOME Gavin's Mill Community Proj¢d re¢eived following graDts thin the accounting perio RestrlLYtdFund £2(Kl ArehiteLtural Herttage Fund- £4JOO Dalrymple Ihnaldson TnL8t-Q958 East Dunbartot)shire Council- £&208 East DunbartonshiTe Voluntary Action- £1 l.(KKI Groundwork UK-£1.020 Rob¢rtson Tnt- £15,0(K) Univ¢rsity of Glwow- £1,920 T•tal- £443116 P*gt 11