Appendix Three - **Financial review – Financial Year End 31st December 2025**
Our **current account balance** at the end of this financial year which runs to 31st December 2025 is **£2,352.10 and Petty Cash of £0.51p** By comparison, the **previous year** was **£3,372.80** and **Petty Cash of £0.51p**
Total income received in this financial year to 2025 was **£250.00** By comparison **income received to the year ended 31st December 2024 was £1,010.00**
We carried forward **£3,373.31** from the previous financial year.
Expenditure in this financial year was **£1,270.7** By comparison, expenditure in the 2024 financial year was **£2,554.27**
## **New Income**
In the year ended 31st December 2025 we received a donation from Waracle Ltd of £250.00. This donation is unrestricted and can be used for any purpose so long as within the definition of general charitable purpose.
The committee will be approaching potential sponsors to a view of obtaining additional funding to secure the future of the charity.
Our Expenditure **in the financial year** to which this report relates was **£1,270.70**
## **Summary of funding sources to date (including previous financial years if sums remaining unspent) and related expenditure**
**Unrestricted funding** In the prior years the charity obtained unrestricted funds from the following and the balances of these funds at 31st December 2025 were as noted below
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||b/fwd|Charitable Expenditure|
|---|---|---|
|||in Year|
|KSB 2023|213.20||
|J P Morgan|453.07||
|KSB Pollinator Friendly Award|100.00||
|Yorkhill Community Council|250.00||
|U**nrestricted Funds b/fwd**|**1,016.27**||
|**Funds received Year**|||
|Waracle Ltd|250.00||
|**Funds available in year**|**1,266.27**||
|**Charitable Expenditure in year**|**506.13**|**506.15**|
|**Unrestricted Funds c/fwd to next**|**year 2026**|**760.14**|
**Total unrestricted funds available in 2025 therefore amounted to £1,266.27 after deducting expenditure of £506.13 leaves £760.14 to c/fwd to next year 2026**
## **Restricted funding**
In March 2020 we were allocated **£4,000 from Morrison’s** to build a sensory garden in Overnewton Park. This funding is restricted in that it can only be used to construct the sensory garden We carried forward **£677.15** of this funding into the 2025 financial year. We spent **£116.38** on charitable activities in the financial year to which this report relates, **leaving £560.77 left to spend and to be allocated to Phase 2 of the sensory garden**
In September 2020 we were allocated **£900 from Glasgow City Council** to install a hedge in Cherry Park. This funding is restricted in that it can only be used to construct the hedge. We brought forward **£334.83** into the financial year 2025. There was no expenditure in the year **leaving £334.83 to spend going forward**
In February 2022 we were allocated **£4,410, from The National Community**
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**Lottery Fund. T** hese funds are restricted and for the sole purpose of purchasing specific items as detailed in their Terms and Conditions. We carried forward **£1,258.62** of this funding into the 2025 financial year. We spent **£648.19** on charitable activities in the financial year to which this report relates, **leaving**
## **£610.43 left to spend going forward**
In June 2024 we were allocated **£86.44 from Alpkit Foundation. T** hese funds are restricted and for the sole purpose of purchasing specific items as detailed in their Terms and Conditions. There was no expenditure the financial year to which this report relates, **leaving £86.44 left to spend going forward**
**Total restricted funds available in 2025 therefore amounted to £2,357.04 after deducting expenditure of £764.57 leaves £1,592.47 to c/fwd to 2026**
**After expenditure in 2025, total restricted funds available going forward into the 2026 financial year amounted to £2,357.04**
## **Reserves policy**
**Our current account balance at the end of this financial year is £3,372.80** We have spent since our inception as an organisation in August 2017 a total of £16,367.78. The trustees’ policy is to retain as a minimum sufficient money to cover insurance renewal (approximately £250) plus 3 months’ worth of normal running costs based upon the current financial year (506 - 250/12 x 3 = 64) in order to meet commitments and to cover any unexpected expenditure. This works out as £250 + £64= £314.00). The current financial position is constantly being monitored to insure funds are within the minimum reserve requirements
## **Notes to the accounts – Up to financial year end 31st December 2025**
## **1. Basis of accounting**
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **2. Nature and purpose of funds**
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Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. At present, all funds received are unrestricted.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
## **3. Time frame for accounts**
Our financial year end, as notified to OSCR the Scottish Charity Regular, is 31 December 2025. This date marks seven years since our incorporation as a charity.
## **4. Processes for scrutiny of accounts**
Two signatories are required for any changes to the bank account. The secretary, chair and treasurer have access to internet banking for the bank account so as to ensure transparency in respect of our financial position. Bank statements are digitally downloaded and sent to all committee members on a monthly basis to ensure transparency and scrutiny of financial arrangements. As required by the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended), Our full charity accounts for this financial year will be subject to external scrutiny before our annual report is sent to OSCR.
## S **ummary of Accounts – Yorkhill Green Spaces**
## **Charity Number: SC047785**
## **Summary of Accounts (financial year ending 31 December 2025)**
|**Unrestricted**
**funds**|**Restricted**
**Funds**|**Total**|
|---|---|---|
|**to nearest £**|**to nearest £**||
|**to nearest £**
**to nearest £**|**to nearest £**
**to nearest £**|**to nearest £**
**to nearest £**|**to nearest £**
**to nearest £**|
|---|---|---|---|
|**Receipts**||||
|Donations|**250**|**0**|**250**|
|Grants|**0**|**0**|**0**|
|Monies carried forward from
2024|**1,016**|**2,357**|**3,373**|
|**_Sub total_**|**1,266**|**2,357**|**3,373**|
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|**Payments**|**Payments**|**Payments**|**Payments**|
|---|---|---|---|
|Payments relating directly to
charitable activities|**506**|**765**|**1,271**|
|**_Sub total_**
**_Surplus / (deficit) for year_**|**506**|**765**|**1,271**|
||**760**|**1,592**|**2,352**|
**All payments are supported by receipts. Expenditure for this Financial Year**
|06/02/25|Dukes Bar Refreshments - re Secretarial duties|**182**|**7.75**|
|---|---|---|---|
|12/02/25|Harbour Housewares - 1 Mattock|**183**|**16.99**|
|21/02/25|George Mewes - Gift for E. Turner, Accounts Reviewer|**184**|**40.30**|
|25/02/25|Elena's - Meet and Greet Evening|**185**|**32.00**|
|31/03/25|Boston Seeds|**186**|**43.99**|
|22/04/25|Heavy Duty Brush|**187**|**12.99**|
|22/04/25|Tesco - Biscuits|**188**|**2.40**|
|22/04/25|Strimmer|**189**|**49.69**|
|28/04/25|Protection Visors|**190**|**12.48**|
|30/04/25|Scottish Print - Poster|**191**|**5.00**|
|16/05/25|Dobbies - Plants|**192**|**16.90**|
|16/05/25|B & Q - Plants|**193**|**39.50**|
|19/05/25|Markel Insurance|**194**|**221.30**|
|20/05/25|Induna - 2 Water Containers|**195**|**21.99**|
|21/05/25|Birdyns Led - Expandable Garden Hoses|**196**|**37.99**|
|03/06/25|B & Q - Large Shuffle|**197**|**29.00**|
|11/06/25|GreenBarnes - Notice Board and Posts|**198**|**507.55**|
|07/07/25|Tesco - Cream and Milk|**199**|**3.05**|
|23/07/25|Must Have Ideas - Gloves|**200**|**48.95**|
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|27/07/25|NHBS Ltd - Insect Nets|**201**|**34.48**|
|---|---|---|---|
|01/08/25|Lidl - Vinegar|**202**|**2.45**|
|02/08/25|Lidl -Vinegar|**203**|**2.80**|
|04/08/25|Partick Library - Leaflets printed|**204**|**25.00**|
|07/09/23|Tesco - Vinegar,salt and w/up Liq|**205**|**17.16**|
|09/09/25|Tesco - Vinegar,salt and w/up Liq|**205**|**0.19**|
|12/09/25|Scottish Print - Leaflets|**206**|**20.00**|
|25/09/25|Scottish Print - Poster|**207**|**3.00**|
|03/11/25|Dukes Bar - Refreshments after gardening session|**208**|**10.90**|
|17/11/25|Scottish Print - Leaflets|**209**|**5.00**|
## **All payments are supported by receipts.**
**The trustees declare that they have approved the financial report above.**
**Signed on behalf of the charity’s trustees**
## **Signature(s)**
**Full name(s)** Fiona Sheila Macleod Pearston
**Position** Chair **(e.g. Chair) Date 10th March 2026**
Treasurer
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## APPENDIX 4
||**Independent examiner’s report on the accounts V2**|**Independent examiner’s report on the accounts V2**|**Independent examiner’s report on the accounts V2**|**Independent examiner’s report on the accounts V2**|**Independent examiner’s report on the accounts V2**|**Independent examiner’s report on the accounts V2**|**Independent examiner’s report on the accounts V2**|
|---|---|---|---|---|---|---|---|
|**Report to the**
**trustees/members**
**of**||||||||
|**Registered charity**
**number**|**SC047785**|||||||
||Period start date||||Period end date|||
||Day|Month|Year||Day|Month|Year|
||01|01|2025|**to**|31|12|2025|
|**Set out on pages**|Above pages plus spreadsheets for receipts
and payments accounts|||||(remember to
include the page
numbers of
additional sheets)||
|**Respective**
**responsibilities**
**of trustees and**
**examiner**|The charity’s trustees are
responsible for the preparation of
the accounts in accordance with
the terms of the Charities and
Trustee Investment (Scotland)
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 myattention.|||||||
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|**Basis of**
**independent**
**examiner’s**
**statement**|My examination is carried out in
accordance with Regulation 11 of
the Charities 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**
**statement**|In the course of my examination,
no matter has come to my
attention
1. 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
2. to which, in my opinion,
attention should be drawn in
order to enable aproper|
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||understanding of the accounts
to be reached.|understanding of the accounts
to be reached.|understanding of the accounts
to be reached.|
|---|---|---|---|
|**Signed:**|Ernest
Turner|**Date:**|29/06/2026|
|**Name:**|Ernest Turner|||
|**Relevant**
**professional**
**qualification(s) or**
**body (if any): **|Accountant|||
|**Address:**|59 Roman Road|||
||Bearsden|||
||Glasgow|||
||G61 2SG|||
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**----- Start of picture text -----**
Give here brief
details of any
items that the
examiner wishes
to disclose
N/A
**----- End of picture text -----**
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