REGISTERED CHARITY NUMBER: SC048351 

Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31st May 2025 

for 

The Veterans Garden Dumfries 

Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DGI1 3SJ 

The Veterans Garden Dumfries 

Contents of the Financial Statements for the Year Ended 31st May 2025 

|||Page||
|---|---|---|---|
|Report ofthe Trustees||1||
|Independent Examiner's Report||2||
|Statement of Financial Activities||3||
|Balance Sheet||4||
|Notes to the Financial Statements|5|to|8|
|DetailedStatementofFinancialActivities||9||



The Veterans Garden Dumfries 

## Report of the Trustees for the Year Ended 31st May 2025 

The trustees present their report with the financial statements of the charity for the year ended 31st May 2025, The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## REFERENCE AND ADMINISTRATIVE DETAILS 

Registered Charity number SC048351 

Principal address Crichton Campus Dumfries DUMFRIESSHIRE 

Trustees 

a Examiner Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ 

Approved by order ofthe board of trustees on MALLS occ. and signed on its behalf by: 

Page | 

Independent Examiner's Report to the Trustees of The Veterans Garden Dumfries 

I report on the accounts for the year ended 31st May 2025 set out on pages three to eight. 

## 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 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 my attention. Basis of the independent examiner's report My examination was 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 seeking 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 examiner's statement 

- In connection with 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 to comply with Regulation 8 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 ofthe accounts to be reached. 

## Farries Kirk & McVean 

Dumfries Enterprise Park 

Heathhall 

Dumfries DUMFRIESSHIRE DGI 3S] 

Date: venom J VALS... 

Page 2 

The Veterans Garden Dumfries 

## Statement of Financial Activities for the Year Ended 31st May 2025 

|||2025|2024|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|INCOME AND ENDOWMENTS FROM||||
|Donations and legacies||20,050|22,819|
|EXPENDITURE ON||||
|Raising funds|2|12,549|17,423|
|NET INCOME||7,501|5,396|
|RECONCILIATION OF FUNDS||||
|Total funds brought forward||$4,593|49,197|
|TOTALFUNDSCARRIEDFORWARD||62,094|54,593|



The notes form part of these financial statements 

Page 3 

The Veterans Garden Dumfries 

## Balance Sheet 31st May 2025 


**----- Start of picture text -----**<br>
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Total|
|fund|funds|
|Notes|£|£|
|FIXED|ASSETS|
|Tangible|assets|5|9,585|12,780|
|CURRENT|ASSETS|
|Cash|at|bank|and|in|hand|$2,509|41,813|
|NET|CURRENT ASSETS|52,509|41,813|
|TOTAL|ASSETS|LESS|CURRENT|LIABILITIES|62,094|54,593|
|NET|ASSETS|62,094|54,593|
|FUNDS|6|
|Unrestricted|funds|62,094|54,593|
|TOTAL|FUNDS|62,094|54,593|
|The|financial|statements|were|approved|by|the|Board|of Trustees|and|authorised|for|issue|on iL”|en|ee|and|were|
|signed|on|its|behalf by:|

**----- End of picture text -----**<br>


The notes form part ofthese financial statements 

Page 4 

The Veterans Garden Dumfries 

Notes to the Financial Statements for the Year Ended 31st May 2025 

1. ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. 

## Income 

All income is recognised in the Statement ofFinancial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## Tangible fixed assets 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

## Motor vehicles - 25% on reducing balance 

## Taxation 

The charity is exempt from tax on its charitable activities. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion ofthe trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of[each][fund][is][included][in][the][notes][to][the][financial][statements.] 

2. RAISING FUNDS 

|Raising|donations|and|legacies|||
|---|---|---|---|---|---|
|||||2025|2024|
|||||£|£|
|Support|costs|||12,549|17,423|



3. TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees’ remuneration or other benefits for the year ended 31st May 2025 nor for the year ended 31st May 2024. 

## Trustees’ expenses 

There were no trustees’ expenses paid for the year ended 31st May 2025 nor for the year ended 31st May 2024. 

Page 5 

The Veterans Garden Dumfries 

||Notes to the Financial Statements - continued|Notes to the Financial Statements - continued|||
|---|---|---|---|---|
||for the Year Ended 31st|May 2025|||
|4.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES||||
|||||Unrestricted|
|||||fund|
|||||£|
||INCOME AND ENDOWMENTS FROM||||
||Donations and legacies|||22,819|
||EXPENDITURE ON||||
||Raising funds|||17,423|
||NETINCOME|||5,396|
||RECONCILIATION OF FUNDS||||
||Total funds brought forward|||49,197|
||TOTAL FUNDS CARRIED FORWARD|||54,593|
|5.|TANGIBLE FIXED ASSETS||||
|||||Motor|
|||||vehicles|
|||||£|
||COST||||
||At Ist June 2024|||19,195|
||Additions|||(3,195)|
||At 31stMay 2025|||16,000|
||DEPRECIATION||||
||At Ist June 2024 and 31stMay 2025|||6,415|
||NET BOOK VALUE||||
||At 31stMay 2025|||9,585|
||At 31stMay 2024|||12,780|
|6.|MOVEMENT IN FUNDS||||
||||Net||
||||movement|At|
|||At 1.6.24|in funds|31.5.25|
|||£|5|£|
||Unrestricted funds||||
||General fund|54,593|7,501|62,094|
||TOTAL FUNDS|54,593|7,501|62,094|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||Unrestricted funds||||
||General fund|20,050|(12,549)|7,501|
||TOTALFUNDS|20,050|(12,549)|7,501|



Page 6 

The Veterans Garden Dumfries 

6. 

## Notes to the Financial Statements - continued for the Year Ended 31st May 2025 

## MOVEMENT IN FUNDS- continued 

## Comparatives for movement in funds 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.6.23|in funds|31.5.24|
||£|£|£|
|Unrestricted funds||||
|General fund|49,197|5,396|54,593|
|TOTAL FUNDS|49,197|5,396|54,593|
|Comparative net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|22,819|(17,423)|5,396|
|TOTAL FUNDS|22,819|(17,423)|5,396|
|A current year 12 months and prior year 12 months combined position is as|follows:|||
|||Net||
|||movement|At|
||At 1.6.23|in funds|31.5.25|
||£|£|£|
|Unrestricted funds||||
|General fund|49,197|12,897|62,094|
|TOTALFUNDS|49,197|12,897|62,094|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|42,869|(29,972)|12,897|
|TOTALFUNDS|42,869|(29,972)|12,897|



Page 7 

The Veterans Garden Dumfries 

Notes to the Financial Statements - continued for the Year Ended 31st May 2025 

## 7. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31st May 2025. 

Page 8 

The Veterans Garden Dumfries 

||Detailed Statement of Financial Activities|||
|---|---|---|---|
||for the Year Ended 31st May 2025|||
|||2025|2024|
|||i|£|
|INCOME AND ENDOWMENTS||||
|Donations and legacies<br>Gifts<br>Donations||-<br>20,050|(1)<br>22,820|
|||20,050|22,819|
|Total incoming resources||20,050|22,819|
|EXPENDITURE||||
|Support costs||||
|Management||||
|Insurance||660|1,215|
|Light and heat||2,591|1,212|
|Sundries||44|300|
|Motor Expenses||59|3,796|
|Garden Upkeep & Maintenance||2,986|2,345|
|Food & Provisions Purchased||1,994|1,150|
|Awards||1,020|-|
|Donations Made||-|3,155|
|Depreciation oftangible and heritage|assets|3,195|4,250|
|||12,549|17,423|
|Total resources expended||12,549|17,423|
|Netincome||7,501|5,396|



This page does not form part of the statutory financial statements 

Page 9