DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
Scottish Charity Number SC048040
VIEWPARK GARDEN ALLOTMENTS
TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
tknusw En¥eW ID ASk4DA6F.F8D(L4457.B8D&5342D39532BB VIEWPARK GARDEN ALLOTMENTS TRUSTEES, ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040 GOVERNING DOCUMENT Viewpark Garden Allotments is a SCIO {Scottish Charitable Incorporated Organisationl Scottish Charity Number SC048040 governed by its constitution created on 9 January 2018 LIST NUMBER OF MANAGEMENT COMMIThEE MEMBERS The business of the Viewpark Garden Allotments is directed by a management committee comprising between 6 and 15 members, appointed by the members at the Annual General Meeting to seNe for one year. all being eligible for re-election. The committee meets not less than 10 times a year. A chairperson. secretary and treasurer are appointed by the management committee-. no person may hold any office for more than 3 years. The management committee may COryOPt up to 3 further members, where deemed necessary, to serve until the following AGM. List of all commrttee members and office bearers. with dates of appointment CURRENT TRUSTEES Name Position Start date End Date CHARITABLE PURPOSE8 The objective was to support our local community as the ward of VieWpark8nn0ehslde is deprived area with high levels of poverty. We aim to provide a space where people can come to escape the pressures of day to day life, grow sustainable Produ and benefit from fresh air and sun (depending on our lovely Scottish weather). Several people who attend the site, both plot holders and members of the public, suffer from a range of physical and mental conditions and the space we have created allows them to express themselves and focus on things that support their condition. We provide access to our log cabin which provides plot holder and the public access to.. Fully functioning kitchen with hot water CHARITABLE ACTIVITIES CONTINUED.... Disabled access toilet Meeting facilities for groups, the local Men's Shed use this to hold meetings to discuss how they can support each other. We are also an eccpfriendly srte with a zero-tolerance process on pesticides and non-organic pest control. We also keep a large open wildflower space to promote local wildltfe with a large focus on promoting bees within our gardens. 2 |Pa8e
DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
VIEWPARK GARDEN ALLOTMENTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040
ACTIVITIES AND ACHIEVEMENTS
As a working allotment with produce being grown for the local community we aim to offer volunteer days to help provide the knowledge needed to try at home. Our space offers a safe space to "switch off" for a time and enjoy the surroundings. We will hold 2 open days (start/end of season. Provide Teas, coffees activities for kids, picnic areas. Weekly plant sales using on site grown plants/vegetables/fruit
FINANCES
Total income £5,418 was unrestricted from donations and allotment sales–(22- £16,814) Total Expenditure £6,314-(22 £9,615) Maintenance and equipment were long overdue under repairs and renewals with the previous committees not maintaining the grounds or surrounding areas we have also invested in safety on the site and replaced old with new. All the activities above resulted in a deficit of (£896)-(22-Surplus £7,400).
FUTURE ACTIVITIES
Looking to hold a Christmas event (winter events are very much weather dependant).We are also undertaking the task of improving spaces on the site and aim to have the sensory garden project finally started in summer 2024 as well as upgrading our raised bed/community growing space areas allowing us to give more back to the community. To appoint new board of trustees who will keep proper accounting records, prepare compliant accounts which includes, recording income & expenditure, categorise income by source, categorise spending by purpose as well as safeguarding the assets of the charity. This will enable the charity to achieve its charitable objectives. We plan to update the charities bank mandate, as well as reviewing financial policies and procedures to prevent fraud and error occurring in the future. We have been working with Voluntary Action North Lanarkshire regarding your governance issues and are now looking to join VANL Digital Community Accounting Service, to help our financial management and record keeping of the charity.
RESERVES POLICY
Unrestricted reserves are currently inadequate, trustees are considering an appropriate Reserve policy as they have financial liabilities, this will include 3 months running costs of the allotment, as well as a lease costs from North Lanarkshire Council for the Allotment. They will look at generating around £1,600 in unrestricted reserves. The charity currently has no employees. They currently have a deficit in unrestricted reserves as funds used for maintenance and equipment were long overdue under repairs and renewals with the previous committees not maintaining the grounds or surrounding areas we have also invested in safety on the site and replaced old with new. Also costs incurred for preparation and planting for harvest in spring. When they generate income in the spring from allotment sales they will absorb their deficit. The restricted reserves are from the bees and the new sensory garden.
RESERVES –
| CLOSING BALANCE (31.12.23) Cash at bank Cash in hand CLOSING BALANCE (31.12.23) |
Unrestricted Restricted Total Funds Total Funds Funds Funds 31.12.23 31.12.22 £ £ £ £ |
|---|---|
| (43) 7,530 7,487 8,287 - - - 96 |
|
| (43) 7,530 7,487 8,383 |
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DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
VIEWPARK GARDEN ALLOTMENTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2023
| Total | Total | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Funds | Funds | ||
| Funds | Funds | 31.12.23 | 31.12.22 | ||
| RECEIPTS | NOTES | £ | £ | £ | £ |
| Grant Income | 5 | - | - | - | 7,030 |
| Donations | 6 | 2,020 | - | 2,020 | 3,572 |
| Other trading Activities | 7 | 3,248 | - | 3,248 | 5,550 |
| Other income | 8 | 150 | - | 150 | 563 |
| TOTAL INCOME | 5,418 | - | 5,418 | 16,714 | |
| PAYMENTS | |||||
| Charitable Payments | 9 | 4,815 | - | 4,815 | 8,145 |
| Capital Purchases | 10 | 1,199 | - | 1,199 | 1,091 |
| Governance | 11 | 300 | - | 300 | 38 |
| Other Payments | 12 | - | - | - | 40 |
| TOTAL PAYMENTS | 6,314 | - | 6,314 | 9,314 | |
| SURPLUS/(DEFICIT) FOR THE YEAR | (896) | - | (896) | 7,400 |
STATEMENT OF BALANCES AS AT 31ST DECEMBER 2023
| Total | Total | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Funds | Funds | |
| FUND RECONCILLIATON | Funds | Funds | 31.12.23 | 31.12.22 |
| Bank and cash in hand | £ | £ | £ | £ |
| Balance brought forward (01.12.22) | 853 | 7,530 | 8,383 | 983 |
| Surplus/(Deficit)for theyear | (896) | - | (896) | 7,400 |
| BALANCE CARRIED FORWARD | (43) | 7,530 | 7,487 | 8,383 |
| Total | Total | |||
| Unrestricted | Restricted | Funds | Funds | |
| CLOSING BALANCE (31.12.23) | Funds | Funds | 31.12.23 | 31.12.22 |
| £ | £ | £ | £ | |
| Cash at bank | (43) | 7,530 | 7,487 | 8,287 |
| Cash in hand | - | - | - | 96 |
| CLOSING BALANCE(31.12.23) | (43) | 7,530 | 7,487 | 8,383 |
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DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
VIEWPARK GARDEN ALLOTMENTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040 NOTES
1 BASIS OF ACCOUNTING
These accounts have been prepared on the receipts and Payments Basis in accordance with the charities and Trustee investment (Scotland) Act 2005 and the charities Accounts (Scotland), Regulations 2006(as amended)
2 NATURE AND PURPOSE OF FUNDS
North Lanarkshire Council grant for Sensory garden, this had not been made yet. . Additional income comes from donations, plot fees and trading income from produce sales. These funds have been are used to pay salaries and insurance and other charitable activities.
3 RELATED PARTY TRANSACTIONS
There appears to be one Transaction with trustees and connected persons during the year between the charity and any charity trustee or person connected to a charity trustee during the year ended 31 December 2023,in accordance with section 67 of the Charities and Trustee investment (Scotland) Act2005. The financial records for 2023 were handed over in February 2023 to the current trustees/committee, none of them were part of this year except Adrianne who was not involved in most meetings.
1 Trustee Mileage £27.12
4 MOVMENT OF FUNDS
| CLOSING | CLOSING | ||||
|---|---|---|---|---|---|
| 2023 | OPENING BAL | INCOME | EXPENDITURE | BALANCE | |
| Arnold Clark | 516 | - | - | 516 | |
| NLC | 7,014 | - | - | 7,014 | |
| General Fund | 854 | 5,418 | 6,314 | - | 43 |
| TOTAL FUND | 8,383 | 5,418 | 6,314 | 7,487 |
5.GRANT INCOME
| Arnold Clark North Lanarkshire Council TOTAL |
Unrestricted Restricted Total Funds Total Funds Funds Funds 31.12.23 31.12.22 £ £ £ £ |
|---|---|
| - - - 1,000 - - - 6,030 |
|
| - - - 7,030 |
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DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
VIEWPARK GARDEN ALLOTMENTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040
6 DONATIONS
| Plot Holder Fees Donations TOTAL |
Unrestricted Restricted Total Funds Total Funds Funds Funds 31.12.23 31.12.22 |
|---|---|
| 2,020 - 2,020 1,748 - - - 1,824 |
|
| 2,020 - 2,020 3,572 |
7. INCOME FROM CHARITABLE ACTIVITIES
| 7. INCOME FROM CHARITABLE | ACTIVITIES |
|---|---|
| Fruit and Veg sales Plant sales Produce Sales Events Weddings TOTAL |
Unrestricted Restricted Total Funds Total Funds Funds Funds 31.12.23 31.12.22 |
| 1,134 - 1,134 3 - - - 74 611 - 611 5,028 1,453 - 1,453 445 50 - 50 - |
|
| 3,248 - 3,248 5,550 |
8 OTHER INCOME
| 8 OTHER INCOME | |
|---|---|
| Other Revenue Office costs refund Interest Income TOTAL |
Unrestricted Restricted Total Funds Total Funds Funds Funds 31.12.23 31.12.22 |
| 150 - 150 139 - - - 364 - - - 60 |
|
| 150 - 150 563 |
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DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
VIEWPARK GARDEN ALLOTMENTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040
9 CHARITABLE PAYMENTS
| 9 CHARITABLE PAYMENTS | |
|---|---|
| Rent Telephone & Internet Office Costs Insurance Volunteers Expenses Events Costs Waste Removal-Allotment Maintenance-Allotment Equipment-Allotment Soil, Seeds-Allotment Bee Costs Refunds Wages tribunal bank Charges Sundries Charitable donation made TOTAL |
Unrestricted Restricted Total Funds Total Funds Funds Funds 31.12.23 31.12.22 |
| 600 - 600 600 153 - 153 295 219 - 219 739 540 - 540 491 79 - 79 - 385 - 385 2,632 110 - 110 - 1,383 - 1,383 854 275 - 275 - 892 - 892 1,036 - - 484 - - - 5 - - - 790 - - - 60 - - - 64 180 - 180 96 |
|
| 4,815 - 4,815 8,145 |
10 CAPITAL
| Total | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Funds | |
| Funds | Funds | 31.12.23 | 31.12.22 | |
| Capital Purchases | 1,199 | - | 1,199 | 1,091 |
| TOTAL | 1,199 | - | 1,199 | 1,091 |
| ASSETS | ||||
| Assets are valued at historical cost |
11 GOVERNANCE
| 11 GOVERNANCE | ||
|---|---|---|
| Accounts and Independent Examination Meeting Costs Payroll Costs TOTAL |
Unrestricted Total Restricted Funds Total Funds Funds Funds 31.12.23 31.12.22 300 - 300 - - - - 38 - - - |
|
| - 300 - - - 38 - - |
||
| 300 | - 300 38 |
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DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
VIEWPARK GARDEN ALLOTMENTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040
12 OTHER PAYMENTS
| Other Total |
Unrestricted Funds Restricted Funds Total Funds 31.12.23 Total Funds 31.12.22 |
|---|---|
| - - - 40 |
|
| - - - 40 |
13. LIABILITIES
Lease agreement for allotments from North Lanarkshire council currently in talks with council and awaiting documentation.
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DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
VIEWPARK GARDEN ALLOTMENTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040
The notes on pages 1 to 8 form an integral part of these accounts
Receipts & Payments accounts and Statement of balance are Approved by the trustees on:-
01-Jul-24 | 17:09 BST Date…………………………………
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DocuSign Envelope ID: A50ADA6F-F8D0-4457-B8DB-5342D39532BB
VIEWPARK GARDEN ALLOTMENTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 SCOTTISH CHARITY NUMBER SC048040
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF VIEWPARK GARDEN ALLOTMENTS
I report on the accounts of the charity for the year ended 31 DECEMBER 2023 which are set out on pages 1 to 9
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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Charities Accounts (Scotland) Regulations 2006 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 my attention.
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 the seeking of explanations from you as 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 view given by the accounts.
INDEPENDENT EXAMINERS’ 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 a proper understanding of the accounts to be reached.
Professional Qualification : MAAT AATQB
Address: Voluntary Action North Lanarkshire
90 Brandon Parade East Motherwell ML1 1LY
02-Jul-24 | 10:41 BST
Date:……………………
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