GARDNER COMMUNITY ASSOCIATION Scottish Charitable Incorporated Organisation (scio) Charity No. SC047375 Annual Report and Financial Statement to 30 September 2025
Trustees, Annual Report For the year ended 30 September 2025 The trustees have pleasure in presenting their report together wth the finanaal slatements for the year ended 30th September 2025 Relerence and Administralive inforniation Charlty Nam• Gardner Community A88ociation ISCIO) Chartty No. SC047375 Addr0$8 49A Souihesk Street Brechin DD9 6AW Tru•tse• Peter George Russell Brovm Chair Treasurer Morag Dale Kathleen Calderwood John Grubb Janice Low Page I
StrUcre Govemance and Management The Gardner Community Associalion {GCA) was fomed on 23rd June 2015 to establish and operate a community hub in the tsjilding known as the Gardner Memorial Churth al 49A Southesk Sireel, Brechin, Angus DD9 6AW. The Association subsequenlty oblained charitae stattss as a Scottish Chantable Incorporated Organisation {SCIO) on 5th May 2017. The SCIO has a single tier strudure 8nd as the trustees are the members of Ihe tharity. Appoinlmenl of trustees The Management Committee are the tharity's INstees and membership of the Management Committee is open lo al members of Ihe Assoualion. Trustees are elecled at the annual general meeting and there must be a MlmuM of three and maximum of seven trustees. six of vthom shall be members of the assoaalion, and one nominated by Ihe Gardner Memorial Churth. Objactlvès, Facllltles and Actlvlties Obj•ctlv 1. To develop, maintain and operate a communty hub wilhin Ihe building known as the Gardner Memorial Church in Brethin, offering a broad range of lacilitses. seNces and opportunities to all members of the local community. 2. To bring logelher locakresidenls. public bodies. voluntary organisations and social enlerprises in a common effort to promote and fijrther the wellare of the community and Impmve the conditions of life for Lll locakresidents. Facllltle$ The Charity aims lo provide, 1. a community fe with o)vefed and uncovered terrace areas where members of the local community and visttors can meet and soaalise. 2. a modem UPldate kitchen facility surtable for ts'ghl food preparation. baking, tralnlng and development of associated skills, small Meeting room suitable for dis(xJsson groups and one-tOne counselling sessons. 4. 3 large indocf MullU05e Spa with pantry and storage suilable for exhibitions, carpel bowls. film shows, Ilne danc4ng. youth groups, seminars. receptions and private functions, a large outdoor area with a covered adiwty space suitable IC open air play, barbeques. receptions. gardening, 6. a large mullw)urpose sanctuary area suitable religious services, ncert$ and amaleur dramatic shovts, an office, staff and baby thanging laab'ties. toilels and disabled acc2ss to all areas. Actlvllies The Cornmunity Assoaation (GCAI plans to operate Ihese faalities with a mixture of employed and volunteer slaff workin9 other communty groups and outside agenaes to provide a local centre for both community activities, initial work experience and training. Page 2
Achlevements and PerfonTrance On 31st Marth 2017 the Big Lottery Fund's Community Assets programme cOnffied the GCA'S 1st Round award of £38,580 development funding. This enabled us to appoint SKS Scotland CIC of Killeam to develop our Strategic Social Plan and James F Stephen Architect5 of Glamis to develop the Conp1 Design and Capital Oevelopment Plan. Demand for the proposed facilities and adiNities in the South and East quadrants ot Brethin was eslablished follong a three-month community consultation period in mid 2017 and feedback from this exerase was passed to the arthiteds to fvrther refine their design proposals. Discussions were held vith the General Tmstees of the Churth of sand gardIng the transfer of ownership of the building lo the Community Assooation, enabling us to access further Big Lotlery Funding. After preliminary disojssions bets¥een the Cos Law Dept. and the BLF Scotland pennel. in Aprd 2018 the Cos General Trustees {GTs) sought the opinion of Ms Laura Dunlop QC regarding such transfer of ovmership. Unfortunately, Ms Dunlop conduded that any transler of title by the General Trustees would be a ba¢h of their fiduaary dulles as Iruslee5. Aller further discussions wilh BLF Scolland. on 17Augusl 2018 the GTS agreed lo offer the GCA a long lease based on the followng a) a nominal rent,. bl the GCA assuming responbIlIty for repairing and insuring the thurdl and hall,. and c) an agreed scope and extent of use by the Gardner Memorial congregation of the buildings. The Strategic Social and Capilal Oevelopment Plans previously compiled were then adjusted nd to take account of Ihese requiremenls and submilled in support ol our 2 Round funding application on 28th August 2018. Unfortunately, the Big Lottery Fund dedined to consider our application Thjrther on the grounds that the GCA did nol own the building. and a letter lo that effect was received in December 2018. Further development work by GCA was subsequently suspended pending completion of major renovation and refurbishment wcffk ol the building by the Gardner Memorial Chur {GMCI. Flnan¢lal Revlow lthisl, the initial development work was led by the Gankner me¥la1 Church and fvnded by the congregation, the General Tfuslees and the Big Lottery Fund's Investing in Ideas programme. more recent work was undertaken by Ihe Gardner Community Assocjalion itseN. To dale, the GCA'S most signrficant source of income has been the Big Lollery Fund's development grant, the vast majonty of which has been expended on the creation of the Slrategic Soaal and Capita Development Plans required lor the 2nd round funding application submitted in August 2018. During the lasl year, there have been no fun(kraising adi%ryties. Plans for the Future During the last year the Brechin Gardner Memorial Churth ntinued to renovate and refurbish the building. ls1 the GCA trustees would like to continue devepMent of the buikling for community use their plans have been pul on hold following the union of Brechin Gardner Memo and Famell Parish thurthes and the identrfi on of allemative funding sources. Peter B George- C an Russell Brovm - Treayjrer Dale.. J/3/8& Date.. P3
Gardner Community A¥¥ociation Report of Independent Examiner I report on the acrA)unts of the tharity f the year ended 30th September 2025. SC047375 Respective responsibilities of trustees and examiner The tharity's lrnslees are respon&ble for the preparation of" the accounts in accordance with the terms of the Charities and Twstee Investrnent (Scotland) Act 2005 and the Charities Accounts {Scotlandl Regulatsons 2006. The charity Iruslees consider that the audit requirement of Regulation 10(1 l (d) of the Acu)unts Regulations does not apply. It is my responsitm'lity to examine the accoun15 as required under secDon 4411 } (c) of the Act and to slate whether parts'cular matters have come to my attention. Bas1• of Indoyndènt Examlnovs Statement My examination is carried out in accordance wth Regulation 11 of the Charities Accounts (Scotiand) Regulations 2006. An examination indudes a vIeW of the accounting records kept by the charity and a comparison ol the accounts presented with those record5.11 also indudes COnderatIon ol any unugjal items or disdosures in the accnunls, and seeks explanations trom Ihe Iruslees 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 and audil opinion on the view given by the accounts. Independenl ExamlneV8 Ststsm•nt In the course ol my examination, no matter has come lo my attention 1. that gives me reasonable cause to believe that in any material respect the requirements.. to keep accnunting records in accordance wlh Section 44 (1) (a) ol the 21K15 Ad and regulation 4 of the 2006 Accounting Regulats'ons. and to prepare aC(unIS which accord the accounling records and with regulation 9 of the 2006 Accounts Regulations have nol been met, or 2. that. in my opinion. attenliijn should be draTr in order to enable a proper understanding ol the accounts reathed. Slgned: Name: Barbara Bruce Address.. Southend Cottage Mains of Pittorthie Brechin DD9 7PF Date: Page 4
SL*ement of Recelpts and Payments for year ended: 30th Septsmber 2025 Unrestricted Funds R•stricl•d Funds Year ended 30-Sep-25 Year ended 304ep.24 Receipts Donations Grants Fundraising Bank inlere$t £0 £0 £0 £0 £0 £0 £155 £0 £0 R8¢eipls from Charilab Charitable A¢tivili&s £0 £0 £0 Total Receipts £0 £155 Paym8nts Fundraising costs Cosl-Charilabl8 Act's Governance Costs Purchase of Equip'l £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 Total Paymènts Surplus l (D1clI} lor the year Tfansferes between Funds £0 £155 £0 Surplus I Ioeficill for the ye8r £0 £0 £155 Pa9e 5
Statement of Balances - As at: 30th S•ptombor 2025 Unrestrlct•d Fund• Total 2025 Totsl 2024 F4md• bank and in hand the year £1.353 £0 £2.551 £0 £3.9)4 £0 £3.749 £155 al in hand £1.353 £2.551 £3.9 £3,gJ4 Balanc acLounl Savings aCcnI £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 unrn•trlct•d fund Èo £0 £0 £0 lunrn•trlct•d fund) £0 £0 £0 PAYE Èo £0 £0 £0 Approved by the Tru8t6ts on and *gnod on I1r behaff // 3/rtR ¢ Chaimian ale Peter B Treasurer Russell Brrrwn Page 6
Notes to the accounts - for the year ftnd. 30th September 2025 1 Basis of accounting These accounts have been ppared on the recÈipts and payments basis in ac£ordance wth the Charities & Trustses Investment {Sfx)Uandl Acl 2(KJ5 and the charib.es Aco)unts Iscouandl Regulats"ons 20(E las amended). 2 Nathre and purpose of funds Unrestricaed funds are those that may be used at the d¥8"0n of the trustees in fvrtherancx of th8 objects of th8 tharity. Th8 truste8s mainlain a gnglg unresln'ded fund for day-lckday running of the tharity. Restn"cted fvnds may ¢Jnty used for speafic purpw. Restrictions arise when spfyafiod by the donor or when funds are raised for speofic purySeS. 3 Rolat•d party tranuctlon• No femunerab.on was p8id 10 the Irusteei or any cj)rTh pornons the year 4 Donatlon• Unr•strl¢t•d Fund• R•strl¢l•d Fund• Total 2026 Total 2024 155 155 6 Grnnts Unrn•trl¢t•d Funds R•strl¢t•d Fund• Total 2025 Total 2024 6 Fundrnl•lng Re•trlthd Fund• Totsl 2025 Total 2024 Fund• 7 Co•t of GllbI• adlvStl•• Total 2026 Tot•1 2024 Fund Fund• Strategic Plan Consuhar Capital Checklist Consultancy Surveys Miscellaneous MirK>r Costs 8 Governanc• Costs Unrestrlcl•d Funds R•strlct•d Funds Tolal 2025 Tot•1 2024 Independent examiner8 fee Tran•f•r bgiwn funds No fvnds were Irandefred betreen unrestn.ctod and Restricted 10 Roundlng AH sums of 49p and kn have tjeen rDufKled down AM sums of SLI) and abo¥o ho been rounded up PayE 7