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

StrUc￿re 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 charita￿e
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 M￿lmuM 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 UPl￿date 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-tO￿ne counselling
sessons.
4. 3 large indocf Mull￿￿U￿05e 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 cOnffi￿ed 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 Con￿p1 Design and Capital Oevelopment Plan.
Demand for the proposed facilities and adiNities in the South and East quadrants ot Brethin
was eslablished follo￿ng 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 s￿￿and ￿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 pe￿nnel. 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 b￿a¢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 respon￿bIlIty 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 deve￿pMent 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..
P￿3

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
COn￿deratIon 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 dra￿Tr 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 (D￿1clI} 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 aCc￿nI
£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 I￿1r 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 p￿pared 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 pury￿SeS.
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 G￿ll￿bI• 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 bgi*wn funds
No fvnds were Irandefred betr*een 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