GARDNER COMMUNITY ASSOCIATION Scottish Charitable Incorporated Organisation (scIo) Charity No. SC047375 Annual Report and Financial Statement to 30 September 2024 Trustees. Annual Report For the year ended 30 Septembor 2024 The trustees have pleasure pTrsenting their report together with the finanaal statements for the year ended 30th September 2024 Reference and Administrative information Charlty Name Gardner Communty Assocyation (SCIO) Charlty No. SCD47375 Addres8 49A Southesk Street Brechin DD9 6AW Trustee¥ Pag¢ 1 51ructure Governance and Management The Gardner Community Association (GCA) was lormed on 23rd June 2015 lo establish and operate a cnmmunty hvb in the building known as the Ga￿lner Memorial Church al 49A Southesk Street, Brechin, Angus DD9 6AW. The AssoC4atiC￿ subsequently obtsined tharitable stalus as a Scottish Charit8ble Incorporated Organisaticn (SCIO) on 5th May 2017. The SCIO has a single tier struraure and as suth the trustees a￿ the members of the charity. Appolnlmant of trustees The Managetnent Comrnitlee are the chariVs trustees and membership of the Management Cotnrnillee 15 open lo au Tnembers of the Assooation. Trustees are elected at the annual general meeting and th&re rnu￿ be a mini(￿M of th￿e and a maximum of seven Irustees. six of vthom shall be members of Ihe association. and one nominated by the Gardner Memorial Churth. ObJ8ctlvès, Facllities and Activilles Objectives 1. To develop, maintain and operate a ￿rnmunty hub within Ihe Lyjildwig knohn as the Gardner Memorial Churd) in Brethin. offering a broad range of faulities, seNces and opportunities to al members of the local t>)mmunty. 2. To bring together loc81-residents. public bodies, vdunt8ry organisations and so￿al enterprises in a common effort lo promote and further the welfare of the community and improve the ￿nditionS of life for J loC&￿S1dents. Facilitles The Charty aims to promde, 1. a communrty calé V+ilh ￿Vered and uncovered ter￿d￿ areas where members of the local communty and wsiloTS can meet and socaah"se, a modem upliFdale kitthen fa(ility suitable for ￿ght food preparation, baking, training and development of assoualed skills. 3. a small meeting room suitable for disujssion groups and one-tcpone counseHing sessions, 4. a large ¥idoor mullWTpose SFO￿ wilh panty and slorage suitable for exhibitions, carpet txjwls, frfm Sh￿S, line danong. youlh groups, seminars, receptiC￿$ and private function5, a large outdoor area V*ith a covered a¢bw"ty space suitable for open air play, barbeques, receptions, gardening, 6. a large mulli-purp05e sanctuary area wilab5e rdgious servi￿, o)ncerts and amaleur dramatic shows, 7. an office, staff and baby thanging faiilib'es, todets and disabled access to all areas. Acilvitie5 The Community A6so(aalion (GCA) ptans trj operate these lauk'tie5 with a mixture of employed and volunteer staff worknng with other comnwjnty grDUPS and outside agenries lo provlde local ￿￿tre lor both community adivilie5. inits'al work experien￿ and trainlng. Page 2 Achi8vgm9nts and Porforniance On 31& March 2017 the Big Lottery Fund'5 Comrnunity Assets programme confimed the GCA'S 1st Round award of £38,580 development funding. This enabled us ID appoint SKS Scotland CIC of Killeam to develop our Strategic Social Plan and James F Stephen Architects of Glamis to develop the Gon￿p1 Design and Capilal Development Plan. Demand for the propose(i faakties adivities in the South and East qua(kants of Brechin was established followng a three-month community consultation period in mid 2017 and feedback from this exercise was passe(I to the architects to furthèr refine their design proposals. Discussions were held wtth the General Trustees of the chu￿ of Scotland regarding the transfer of ownership of the building to Ihe Community Assodation. enabling us to acce55 fvrther Big Lottery Funding. After weliminary di￿￿SSI(￿S beiween the Cos Law Dept. and the , in Aprl 2018 the Cos General Tnjslees {GTs} sought Ihe otmnion of regar(ling such transfer of ovmership. Unfortunately. Ms Dunlop conclucled thai any transfer of litle by the General Tnjstees would be a breach of their fiduaary duties as trustees. After fiJrther disojssions with BLF Scolland, on 17August 2018 the GTS agrèed io offer the GCA a kjng lease based on Ihe following a) a nominal rent", b) Ihe GCA assuming reSpOn￿bihty for repairing and insunng the thurth and hall.. and c) an agreed scope and extent of use by the Gardner Memc*ial congregalion of the buildings. The Strategic Social and Capital Development Plans premously compiled were then adjusted lo take account of these requirements wbmitted in support of 2nd Round funding application on 281h August 2018. Unfortunately, the Big Lottery Fund dedined to rnnsider our application fijrther on the grounds that the GCA did not 04￿1 the t￿ildIng. and a letter to that effect was received in December 2018. Further development work by GCA was subsequenuy suspended pen(ting ￿mple￿on of major renovation felurbishment work of the L￿SIding by the Gardner Memortal Churc (GMCI. Financial Review iist. the tnltial developmenl wcrt was led ty the Garther Memonal Churth ar￿ funded ty Ihe congregation, the General Trustees and Ihe Big Lollery Fund's Invesling in Ideas programme, more recent V￿rk was undertaken by the Gardner Community AssOC4atson ilself. To date, the GCA'S most significant sour(* of income has been the Big Lottery Fund's development grant, the vast majonty of whic* has been expended on Ihe creat￿n of the Strategic Sooal and Capilal Development Plans required the 2 rouThd funding applI￿110n submitted in Augus12018. During the lasl year, thanks to Ihe efforts of the Gardnorfs Sleel Band and the generO￿ty of warious care homes, the assocaatil￿ has receivéd a number of small donats'ons leamng a year- d balance of£3,904. Plans for the Future During the last year the Brethffi Gardner MeM￿la1 Churth continued to renovate and refurbish the bLiilding. ￿1St the GCA trustees woukj like to contrnue development of the building for comm nity use their plans have been pul on hoSd following the union of Brethin Gardner Page 3 Gardner Comrnunlty As8oci&tio Report of Indepèndent Examiner I repLVt on the accounts of the tharity forthe year ended 30th September 2024. Q47375 Respective rosponsibilities of tru6t6es and examlner The tharity's trustees are responsrble ft)r Ihe preparatt.on of the accoun15 in accordan￿ with the tenns of fhe Charities and Trustee Invesknenl (s￿lIand) Act 2005 and the Charities Accounts (Scotland) Regulations 2(MJ6. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Acr£Junts Regulations does not apFdy. It is my reSp￿SIbl1[ty to examine Ihe accounts as reqUI￿d under section 44(1) (G) of the Ad and to stste whether partI￿lar matter5 have come to my atten￿on. Basls ol Independent Examlnerfs Statement My examination is ￿[ried out tn accordan￿ with Regulati￿ 11 of the Charities Accounts (Scollandl Regulalims 2006. An examination indudes a review of the accounting records kept by the thartty and a comparison of the aCC￿nts wesented wilh thos& records. 11 also includes CA)nsideration of any unusual items or disdosures in Ihe accounls, and seeks explanations Yrom the truslees concerning any suth matters. The procedures undertaken do not pn)iride all the evidence that wouhl be requiretl in an audit. and consequenty I do not expTes5 and audt opinion on the view given by thè accounts. Indgpondent Examinevs Statement In the course of my examination, no matter has come to my attentic 1. that gives me reasonable cause to believe thal in any rnalerial respect Ihe requirements". to keep accc4Jnting rewds in ac0)rdan￿ ￿th Se(Aion 44 (1) (a) of the 2005 Act and regulation 4 of the 2006 Accounting Regulation5. and to prepare accounts which ac(￿rd with the acwjnting records and comth ￿th regulatitjn g of the 2006 Accounis Regulations have not been met, or 2. thai, in my opinion, attention should be draw￿ in order to enable a proper understanding of the accL)unts reached. Signed: Namè: Address.. Page 4 30th 5eptaiiber 2024 Year ended 30-Seo-23 FuRts Rec￿￿13 Donation5 Grants Fundr￿sIn0 Bank iTrtere5t £0 £155 £155 £346 Recaths frorn Char#4ble Ath'v*ies Tcéal Rece￿ PAvThants FwdraisiNJ cO￿S Cost LO £ZEL St4tWbxnt of Balanc￿. As at Totsl 2024 Totsl 2023 F￿d$ Open￿￿ cash al bdnk and in h￿d I IOeftGrt) fc* £1,198 £2.SS1 £3,749 £3.544 the year £155 £0 £155 £205 at a*Trk and in h*d 8ank deposit couTrt Savkngs accw £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 Othorass&s- Iinrestthted fund £0 £0 £0 £0 £0 £0 LlabJlths- lunrestiictsd fund} £u £0 £0 £0 PAYE £0 £0 £0 £0 £0 £0 Approved by the Tn&ees.. .. . and ￿gned Dn Iheir behaf ..oth P•oBfj Not•s t¢ th• aeeounts- torth• ya•r•nd 1 Basis of 4KCOWltiDg These ac¢oLWts have been on th• re¢e* and pawts basis Ml aciordance th• ch￿[be& & Truslees Inveobnent Iscodand) hLt2005 •KI Ihe Charilies krAwnts {SGoland) Rwjlatiw 2006 la5 amend4d)- 2 rflumls Unre51ricted fiJnd& are Ihose Ihat maybe at Ihe (fjsrxetion 01the1r￿¢S in fiJthet*rGe uf the objects of the ch*tiy. The ttusl•@s maIryta￿ 8 wK¥strithd for day4r*day runiino of the charity. Restricted thds may or+y be L%éd lor spe&lc pwposes. Resln(*orts *then Spe￿￿ed bythè donor or thjnds are faiBed foi we¢Tlc pxpo6¢s. Ihe year the dwiityparbrAPat¢d in Scol*(fs t))en GaFders Scheme. No rerwnerafjoo w&$ p14d to thelwu5tees or c￿erfe￿ Pmohs Ihe ye 4 D￿aTr￿S Totsl Fund¥ 155 155 Funds 2D24 5 Orants Funds 24 Total 2023 346 Funds 24 Fufvds Fthmls StralE Flan c1￿￿¢Y Cawta CheGtht C{￿hanCY Survey6 M55Ge14ne(kE FAinor Costs Total 2021 Fur Fund 2023 Independerrt exaMn*s lee 10 Rwidkng I of49p and less ha¥È ￿fidtd A¥ sum3 0150p •bove been Towded up Pa¥• 7