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2025-03-31-accounts

-or TRUSTEES, ANNUAL REPORT 2025

FQGts 275 8301 Tracking insect species seedl Increase sessions volunteer delivered hours 450 bulb kits wild flowers GROWING WHEAT BREAD MAKING EVENT GROWING MUSHROOMS Glasgow Caledonian age climat ustice PHD student 5 tons Kiltwalk 16 participants raised Home made compost £2687 14 miles Womens, Library Glasgow tree planting WONKYSHED ICOMMUNITY GARDEN PAINTING COOKING CLASSES_ Development of garden @ Cairns Primary ourDOOR CIASSROOM DAY: SPITTAL160 CHILDREN BURNSIDE 360 CHILDREN PICKLINGI HARVEST Visit Dunoon learning exchange "Clyde community growers" LANARKSHIRE CLIMATE ACTION FESTIVAL FOOD COOKING Keep the beat alive VASLAN campaign Gala day Burnside plant sale POTTING BENCH IN POLYtUNNEL Corporate volunteering: Chivas Brothers - Bee bank & Tesco. sink area Film education Scotland Glenburgh nursery Serenity café partnership Revolve I whisk Buzzfe event Water connertion 1181 participants GR W73 Trustees Annual Report | 1

Building of soft fruit cage 10mx6m x2.4m Rail 74 volunteer testimonials QR codes Hose pipe holderl tool cleaning station AGM+ food 42 attendees CAKE BY TABLE TOPS Seed harvest Plant cutting Water harvest New raised beds polytunnel Clyde cycle . 3 raised beds CALDERWOOD PRIMARY- COOKING APPLE CRUMBLE LAVENDER HARVEST FENCES RAISED BEDS + NEW WHISKY BARRELS len Overtoun pa park keepers bed+3new roses from Stonelaw pre school parent child visit radio community & wellbeing show SUNFLOWER GARDEN ST BRIDE PRIMARY + WEST COATS PRIMARY+ WEsfBURN NURSERY Learning exchange Duke of Edinburyh x1 student from Stonelaw High Christmas market R:evolve - home made chutn•ysl Jamsl tsbletl crafts natural beauty products Visit with Bothwell oryanic growers GR W73 Trustees Annual Report | 2

FQGts Soup cooking on open fire pit Cairns Primary . table top xmas decoration workshop Xmas night out R:evolve & Grow 73 celebrating partnership L•v•l 5 4 Xmas wreath making workshops outstsndlng & c•rtm(at• Of dlstlnrtl•n from"IVs your neIghbou￿O•d. award 2024 SING ALONG EVENT INTHE PARK WITH10 MUSICIANS KINGS PARK BRASS 239 PARTICI PANTS 200 MINCE PIES Deadhedge evelopmen . creating wild life habitst Invasive weed management 2 TREES LosfTO STORM EOWYN Workshop seed saving I seed swap event LEARNING EXCHANGE 267 TREES PLANTED RSPB BIRD WATCH - 29 SPECIES CAMBUSLANG RUGBY CLUB WITH HELP FROM CLYDE CLIMATE FOREST GREEN AcfioN COMMUNITY TRUST Community pay back support The Caley horticulture course 3new ponds at Cairns Primary stCOLUMBKILLE RESHAPING WILLOW WEAVING PODS Talk at Cambuslang Parish church Schools. cold frames + compost bins made and dellvered ECHO SOIL ambassadors GR W73 Trustees Annual Report | 3

chairpersovb's Report WELCOME TO GROW 73'S ANNUAL REPORT 2024- 2025 We look out for each other at Grow 73. The people and the place are warm and welcoming. Our lovely communty garden really does feel special. We keep building on our ideas of what a garden can be, and this creates possibilities for all of us to grow. We don'tjust cultivate plants we cultivate community bonds, personal growth, and friendships. Our ￿lce weekly volunteer sessions are consistently well attended, even the most inclement weather doesn't keep people away. At every session you will fi-nd volunteers working at all sorts of growing, maintenance. and construction activities in and around our raised areas for quieter activities. Our community garden provides so many different opportunities for so many people. And these include our regular events where we welcome the wider Rutherglen community into the garden, these continue to be much anticipated and extremely popular. Heartfelt thanks qo to our project manager. nd our gardener e really could not manage without your inspiration, knowledge. and hard work. Thanks also go to all the members of the Grow 73 Board and, of course, to all our volunteers. We need you all. beds and inside our polytunnel. We garden organically, make our own compost, and recycle as much as we can. The garden at Grow 73 has its own microclimate, a little bit warmer and more sheltered than the rest of the surrounding park, and plants seem to grow especially well inside our boundaries. We can report that we have had a successful growing season with lots of food produced. In addition to growing fruit and vegetables we have tended to our wilder areas developing habitats to attract more wildlife and to encourage more pollinators to thrive. As well as all the hard work that gets carried out, we have wonderful social times together where we often cook with our own freshly picked seasonal produce. Our wildlife pond and our pollinator friendly flower beds provide peaceful GR W73 Trustees Annual Report | 4

GR W73 CHARITY CONTACT INFORMATION Grow 73 Scottish Charity Registration number: SC048411 PRINCIPAL ADDRESS: OTHER TRUSTEES IN PLACE DURING THE PERIOD COVERED BY THIS REPORT AND ACCOUNTS: NoT)e GR W73

obje¢tives a vbd PKrposes Grow 73's aim is to support people of all ages and abilities who live or work in the Rutherglen & Cambuslang {CAMGLENI area to grow their own produce, to learn how to lead more sustainable lives. and to support biodiversity. •To advance citizenship and community development (including the promotion of volunteering) through the provision of communty garden spaces and by involving people who might otherwise be socially excluded in gardening. environmental improvement projects, community events and other appropriate activities which harness the skills and energy of the local community and promote corTimunity cohesion. Through shared gardening activities, environmental improvements and events we aim to bring together diverse groups across the age and ethnic spectrum to support and learn from each other as well as to improve the health and wellbeing of our community and make Rutherglen the place to bel To advance environmentsl protection and improvement through establishing, coordinating, supporting andlor managing projects which are directed towards preserving and making best use of the natural environment for the benefit of the general public and. in particular, those resident in the areas in which Grow 73 operates. OUR CHARITABLE PURPOSES ARE: To advance education in relation to gardening, local food growing, healthy eating, composting, and matters relating to the environment, biodiversity and living more sustainably. To advance physical and mental health and wellbeing by providing improved access to the outdoor environment, promoting an artive lifestyle through participation in gardening and other outdoor leisure opportunities and promoting the benefits of growing and consuming healthy food in order to help maintain or improve health. GR W73 Trustees Annual Report | 6

strK¢tbLre, 4overvba vb¢e mavbQge￿levbt CONSTITUTION The charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in Its current legal form on the 25th May 2018. It has a tsvo-tier structure consisting of the Members and the Board of Trustees. TRUSTEE RECRUITMENT AND APPOINTMENT Trustees are recruited and appointed in accordance with the constitution. During the period covered by this report there were no resignations from the Board of Trustees and no new appointees. 4t5 GR W73 Trustees Annual Report | 7

Proje¢t Mavbager's Report 2024-2025 Year 4 of the development of our community garden. So much work has gone into transforming this beautiful piece of land which, for a long time, had been inaccessible to anyone in the community. The now thriving community garden demonstrates how important a green space can be to people. allowing them to make friends, to acquire skills. and to feel part of a positive change for all. OVERTOUN PARK: Hosepipe holder & tool cleaning station: new ddition to the site. COMMUNITY GARDEN: Lavinia 'Protector of the Pond, sculpture". created by Emil Gunnarsson and Juliet Wat¢ Glasgow School ofArt students. Orchard.. fruit and hazel trees first crop. Our third growing season with the building and installation of 65 raised beds OLrtdoors. Corril)iuni gardener employed: hrough the Beeline to Nature Project, a 3-year post. Park Keeper bed in Overtoun Park: looking beautiful. full of colours. A very kind donation of 3 new roses from local resident, New polytunnel: 16m x 9m. with 12 new raised beds. EVENTS: Potting bench in the polytunnel: running the full length of the tunnel. Composting bins: 1st load of compost made - 5 tons in all. Buzzfest-Big Lunch: _ our most popular Buzzfest so far, with over 1000 people attending. A celebration of partnership working through the Bee Line. Bee bank- creating habitat for pollinators. Pond plants- increasing the diver51ty of planting in the pond. Friendship bench: surrounded by beautiful pollinatorfriendly plants which provides a sensory experience for wildlife and humans1 Solid oak tables en raved with Grow 73 logo: a donation from f 8 beautiful tables. Womens, Library: support with the planting of tree5 at their garden space as part of the International Visual Art Festival. A Film by Education Scotland:: "Citizens of the Future" Glenburgh Nursery at Grow 73. To watch click thi5 link: https://youtu.be11WzD- YCWPDO Bumside Gala Day: we delivered a very popular plant sale. Lanarkshire Climate Action festival . food cooking I pickling / utilising gluts. AGM: over 40 people attended. The food provided was cooked using our produce and volunteer. onated a beautiful homemade ca Soft fruit cage.. constructed with 10 raised beds. Social corporate responsibilty: volunteers provided by Chivas Brothers & Tesco banking. Wheat growing: year 3. Growing spaces: provided for schools, nurseries, childminders and other support groups in the community. Water connection gave up their time to help u5 With the water connection. Water harvest from the polytunnel: maximising the water reserved to use in the garden. Rail 74: Creation of plaques with QR codes to allow people to listen to volunteer testimonials. Shelley's Community & Wellbeing Show Camglen Radio: talking about Grow 73's work. Wheat milling and baking: Greening Camglen network coming together for wheat and soup tasting. GR W73 Trustees Annual Report | 8

Seed Saving: we delivered a workshop on how to save seeds. Burnside Primary School: delivery of 30 gardening sessions and an outdoor classroom day to 360 children and staff. Cairns Primary School: delivery of 30 gardening sessions and an outdoor classroom dayto 360 children and staff. Christmas Celebration: with R:evolve our partner- over 40 people attended. Christmas Wreath Making: we delivered 4 workshops. Keep Scotland Beautiful/ It's Your Neighbourhood: we were awarded the 2024 level 5 outstanding certificate of distinction. Christmas market at R:evolve: sold chutneys/ jams/ craftsl handmade beauty products. Sing Along for Christmas: was supported by Kings Park Brass band; 239 people attended & 200 mince pies were baked by Whisk bakery. Green Health Partnership: we participated in an event promoting outdoor activrties on your doorstep. Kiltwalk: 16 volunteers took part, walking a range of distsnces of up to 14 milesto raise £2687. Calderwood Primary School: supported of Whisk Bakeryto cook apple crumble wrth a class of P4's. ACE Place: supported us with their donation through a sponsored walk. and by using the woodland for over 70 children per week. Glenburgh Nursery: have been using the woodland to deliver Forest School to an average of 15 children per week. PARTNERSHIP AND BEE LINE: Greening Camglen Network.. this continues to grow, with ur community gardener leading on meaningful practical supportto the Network. R:evolve: our strong working relationship has meant that we have been able to support volunteers. share resources and find new opportunities to support the work we do in the community. Serenity cafe & outdoor cooking.. a lovely partnership to celebrate food growing by cooking our produce both outdoors in the communty garden and in the Serenity comrnunity café. Christmas party: celebrating partnership working with R:evolve and volunteers. The Bee Line: this is part of growing our partnership with CCI in Lanark, Larkhall Communty Growers and East Kilbride Healthy and Active by getting people involved in supporting pollinators locally. We have been able to support 11 new organisations through growing, building confidence and making new friendships. RSPB: Bird watch- 29 different species spotted by the team. EDUCATION: Duke of Edinburgh: we worked with 1 young person through her gold award. Food Growing Kits: we distributed 70 kits to the comrnunity. Bulb Planting Kits: 110 kits were distributed to the community. Mushroom growing: our Community Gardener created kits to develop edible mushroom growing. Sunflower Garden: St Bride's Primary school. West Coats Primary school, Westburn Nursery- we supported planning for growing a sunflower garden at each school. Kear Campus: working with 3 young people on a weekly basis. Spittal Primary School: 30 gardening sessions delivered. & an outdoor classroom day to 160 children. GR W73 Trustees Annual Report | 9

Clyde cycle: 3 raised beds built to grow food and extend the BeeLine. None of our work could be done without the amazing group of volunteers who attend our sessions twice a week all year round. They are entirely part of the decision -making process. In all, this year they have attended 160 sessions at a rate of 3 hours per sessions. They have invested 7741 hours into making our community a buzzing place to beel Our board of trustees have spent over 560 hours attending 8 board meetings to support my role as the project manager of Grow 73. Cambuslang Rugby Force Day: we planted 267 trees in partnership with Clyde Climate Forest Green Action. Clyde Community Growers: {Campbeltown, Dunoon, Inverclyde, Fairlee, Arranl: learning exchange to Dunoon to vistt other growing projects. Hosted a site visit: Isle of Luing Communty Trust visited usto learn about setting up a community garden. Bothwell Organic Growers: Visited to learn about social space and renewables. Pesticide Free Campaign: we are still supporting this initiative and encouraging the Council and other groups working on the Bee Line to stop the use of pesticides. Advinia Care Home: have greatly supported us by providing us with water when we still didn't have running water to our site. They also supported our Christmas wreath making event by letting us use their premises forthe workshop. NHS: we have been supporting patients and families through the social prescribing channel. Rutherglen 900: supporting the planning and delivery of the 900th anniversary of the Royal Burgh of Rutherglen. Glasgow Caledonian university: working wrth PHD student on climate justice. NHS: we have been supporting patients and families through the social prescribing channel. Learning Exchange: we have been sharing good practice with groups from Campbeltown, Dunoon, Inverclyde and Fairlee. This has been invaluable. We are so thankful for their time and for believing in our work. VOLUNTEERS: GR W73 Trustee: Annual Report | 10

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FLvbavb¢iaL overview Grow 73 ended the financial year to 31st March 2025 with total funds of £66,132 (an increase of £35,895 from 31st March 2024). Of this total, £17,614 are held as'restricted, funds, ie funds which can only be used for particular restricted purposes. restrictions normally having been specified by the lunder(s). The residual unrestricted £48,518 includes the sum of £14,400 held as 'reserves' as detailed in the Statement of Reserves Policy. as supporting the work of Grow 73 throughout Rutherglen and Cambuslang. Further details are outlined in the Financial Statement which accompanies this report. STATEMENT OF THE CHARITY'S POLICY ON RESERVES In order to manage the risk of fluctuating income in an uncertain funding environment. and to support financial sustainability of operations in the event of insufficient income whilst alternative sources are sought, the Board of Trustees has designated a portion of Unrestricted funds as a Contingency Reserve. The amount of the Contingency Reserve is currently £14,400 (2024 £nil) and is based upon two months average running costs. INCOME Total Grow 73 income for the year amounted to £126,849. The main source of funding continues to be grant funding, supplemented by funds raised by community events and donations from organisations and individuals. Major sources of funding include: The National Lottery People s Postcode Lottery Scottish Government Strengthening Communities Programme Scottish Government Communities Mentsl Health and Wellbeing Fund Lanarkshire Climate Action Hub Tailors of Rutherglen ACE Place Nursery EXPENDITURE Total Grow 73 expenditure for the year amounted to £90.954. The most significant expenditure items are salary costs for the Project Manager and Climate Action Officer, both of which are full-time posts. Much of the remainder of the expenditure was related to the ongoing development of the Communty Garder) in Overtoun Park. as well GR W73 Trustee: Annual Report | 12

FbLtKre pLa COMMUNITY GARDEN Generate income towards a more sustainable charity through training/ selling produce/ developing school gardeTFing etc... Outdoor cooking and or supporting a local community café with our produce. Fruit cage harvest Fruit trees harvest Development of bowling green 3 into a therapeutic garden supporting biodiversity and sculptures Water connection finalised EDUCATION Social space built Woodland c5eared Contiriue supporting links with local educational establishments to encourage growing, environmental awareness and climate change Develop already established links with local nurseries to encourage outdoor learning Develop horticulture course to be delivered at Grow 73 to support young people into employment Chicken pen built Fruit trees arch Delivery of horticulture course by Grow 73 to support young people into employment Sale of produce to generate income: increase and develop fund-raising activity including selling produce. VOLUNTEERING AND ORGANISATIONAL COMMUNITY GROWING Continue the development of volunteer strategy to encourage and enable more people to volunteer with the organisation Review structure and employee needs within the organisation Maintain employment of community gardener Maintain and develop more partnership working. Maintaining current community growing ares in the Camglen (Cambuslang and Rutherglen) area Assist R:evolve with the development and maintenance of the growing area at their Cambuslang HQ Support partners through the Greening Camglen network to develop growing across the area and make connections with other organisations. GR W73 Tru Annual Report |

GROW GR W73 Trustees Annual Report | 14

GR W73 DECLARATION Signed on behalf of the Charity Trustees Designation: Chair Date: 20.10.25 Thavbkz YOLL to oKr f￿￿ders. COMMUNITY FUND PEOPLE'S 4rst POSTCODE LOTTERY Lanarkshire The Scottish Govemment GR W73 Trustee: Annual Report | 15

SCIO number: SCO48411

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 1 APRIL 2024 to 31 MARCH 2025

FOR

Fearless Financials Limited 674 Pollokshaws Road Glasgow G41 2QE

GROW 73

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 to 31 MARCH 2025

Page
Independent Examiner's Report 3
Income and Expenditure Statement 4
Balance Sheet 5
Notes to the Financial Statements 6 to 9
Detailed Income and Expenditure Statement 10

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE MANAGEMENT COMMITTEE OF GROW 73

FOR THE PERIOD 1 April 2024 to 31 MARCH 2025

I report on the accounts for the period ended 31 March 2025 set out on pages four to nine.

Respective responsibilities of the management committee and examiner

The management committee are responsible for the preparation of the accounts. Grow 73’s constitution states that an independent examination is required.

It is my responsibility to:

Basis of the independent examiner's report

An examination includes a review of the accounting records kept by the group 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 officers concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ”true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Fearless Financials Limited 674 Pollokshaws Road Glasgow G41 2QE

Date: 6 October 2025

Page 3

GROW 73

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD 1 April 2024 to 31 MARCH 2025

31/3/25 31/3/24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 31,946 83,854 115,800 95,160
Other trading activities 2 11,049 - 11,049 10,659
Total 42,995 83,854 126,849 105,819
EXPENDITURE ON
Charitable activities 11,868 79,086 90,954 87,981
NET INCOME/(EXPENDITURE) 31,127 4,768 35,895 17,838
RECONCILIATION OF FUNDS
Total funds brought forward 17,391 12,846 30,237 12,399
TOTAL FUNDS CARRIED FORWARD 48,518 17,614 66,132 30,237

The notes form part of these financial statements

Page 4

GROW 73 BALANCE SHE ASAT 31 MARCH 2025 ZOZ5 Unrestricted fund 2025 2025 Total lunds Z024 Total fund8 funds Notes CURREpif ASSErs Cash at bank and in hand Other Debtors 48,518 17.614 66,132 30.237 NET CURRENT ASSETS 48,518 17.614 66,132 30,237 TOTAL ASSETS LESS CURRENT UABILMES 48,518 17,614 66,132 30,237 ASSETS 30.237 FUNDS Unrestricted funds Restricted funds 48,518 17,614 17,391 12,846 TOTAL FUNDS 66,132 The financial statements were approved by the Management Committee on 6 October 2025 and were signed on its behalf by.. The notes fotrn part of these financial statements Page 5

GROW 73

FOR THE PERIOD 1 April 2024 to 31 MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared on the Receipts & Payments basis.

Income

All income is recognised in the Statement of Financial Activities, once Grow 73 has received the funds and it can be reliably measured.

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 a payments 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.

Fund accounting

Unrestricted funds can be used in accordance with the Grow 73’s objectives at the discretion of the committee.

Restricted funds can only be used for particular restricted purposes. 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. OTHER TRADING ACTIVITIES

31/3/25 31/3/24
£ £
Services, events and sales 11,049 10,659
11,049 10,659

3. MANAGEMENT COMMITTEE' REMUNERATION AND BENEFITS

There were no management committee' remuneration or other benefits for the periods ended 31 March 2025 or 31 March 2024.

Management Committee' expenses

No expenses were paid in relation to management activities.

Page 6

GROW 73

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

FOR THE PERIOD 1 April 2024 to 31 MARCH 2025

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Total
EXPENDITURE ON
Charitable Activities
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
5.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated Fund
Restricted funds
Burnside Community Council
Growgreen Scotland
Leap Project
Scotrail Community Rail Partnership
TNL Beeline
VASLAN
VASLAN Community Health & Wellbeing Fund
TOTAL FUNDS		 31/3/24
Unrestricted
fund
31/3/24
Restricted
funds
31/3/24
Total
funds
£
£
£
6,402
88,758
95,160
10,659
-
10,659
17,061
88,758
105,819
9,484
78,497
87,981
7,577
10,261
17,838
9,814
2,585
12,399
17,391
12,846
30,237
At 1/4/24
Net movement
in funds
At 31/3/25
£
£
£
17,391
16,727
34,118
_____-
14,400
14,400
17,391
31,127
48,518
592
-
592
30
(30)
-
154
(154)
1,217
-
1,217
10,664
141
10,805
189
(189)
-
-
5,000
5,000		 31/3/24
Unrestricted
fund
31/3/24
Restricted
funds
31/3/24
Total
funds
£
£
£
6,402
88,758
95,160
10,659
-
10,659
17,061
88,758
105,819
9,484
78,497
87,981
7,577
10,261
17,838
9,814
2,585
12,399
17,391
12,846
30,237
At 1/4/24
Net movement
in funds
At 31/3/25
£
£
£
17,391
16,727
34,118
_____-
14,400
14,400
17,391
31,127
48,518
592
-
592
30
(30)
-
154
(154)
1,217
-
1,217
10,664
141
10,805
189
(189)
-
-
5,000
5,000		 31/3/24
Unrestricted
fund
31/3/24
Restricted
funds
31/3/24
Total
funds
£
£
£
6,402
88,758
95,160
10,659
-
10,659
17,061
88,758
105,819
9,484
78,497
87,981
7,577
10,261
17,838
9,814
2,585
12,399
17,391
12,846
30,237
At 1/4/24
Net movement
in funds
At 31/3/25
£
£
£
17,391
16,727
34,118
_____-
14,400
14,400
17,391
31,127
48,518
592
-
592
30
(30)
-
154
(154)
1,217
-
1,217
10,664
141
10,805
189
(189)
-
-
5,000
5,000
12,846
30,237		 4,768
35,895		 17,614
66,132

Page 7

FOR THE PERIOD 1 April 2024 to 31 MARCH 2025

GROW 73 NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

5. MOVEMENT IN FUNDS - continued

Net movement in funds for the year to 31 March 2025, included in the above are as follows:


Unrestricted funds
General fund
Designated Fund
Restricted funds
DTAS Strengthening Communities
Growgreen Scotland
Leap Project
TNL Beeline
VASLAN
VASLAN Community Health & Wellbeing Fund
TOTAL FUNDS
 Incoming
resources
Resources
expended
Movement in
funds
£
£
£
28,595
(11,868)
16,727
14,400
-
14,400
42,995
(11,868)
31,127
37,376
(37,376)
-
-
(30)
(30)
-
(154)
(154)
41,478
(41,337)
141
-
(189)
(189)
5,000
-
5,000
83,854
(79,086)
4,768
126,849
(90,954)
35,895		 Incoming
resources
Resources
expended
Movement in
funds
£
£
£
28,595
(11,868)
16,727
14,400
-
14,400
42,995
(11,868)
31,127
37,376
(37,376)
-
-
(30)
(30)
-
(154)
(154)
41,478
(41,337)
141
-
(189)
(189)
5,000
-
5,000
83,854
(79,086)
4,768
126,849
(90,954)
35,895
4,768
35,895

In line with OSCR guidelines, the Board has designated a portion of Unrestricted funds as a Contingency Reserve of £14,400 (2024: £nil) in order to manage the risk of fluctuating income in an uncertain funding environment and to support financial sustainability of operations in the event of insufficent income whilst alternative sources are sought. The amount of the Contingency Reserve is based upon two months average running costs.

Page 8

FOR THE PERIOD 1 April 2024 to 31 MARCH 2025

GROW 73 NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

5. MOVEMENT IN FUNDS – continued

Comparatives for movement in funds At 1/4/23 Net movement At 31/3/24 At 31/3/24
in funds
£ £ £
Unrestricted funds
General fund 9,814 7,577 17,391
Restricted funds
Burnside Community Council 592 - 592
DTAS Strengthening Communities 100 (100) -
Growgreen Scotland - 30 30
Leap Project 154 - 154
Robertson Trust 9,009 (9,009) -
Scotrail Community Rail Partnership 1,217 - 1,217
Scottish Government Place Based Investment Programme (9,919)
9,919		 -
TNL Beeline - 10,664 10,664
VASLAN 1,432 (1,243) 189
2,585 10,261 12,846
TOTAL FUNDS 12,399 17,838 30,237

Comparative net movement in funds for the year ended 31 March 2024, included in the above are as follows:


Unrestricted funds
General fund
Restricted funds
DTAS Strengthening Communities
Growgreen Scotland
Robertson Trust
Scottish Government Place Based Investment Programme
SLC
TNL Beeline
TNL Main Grant
VASLAN
TOTAL FUNDS		 Incoming
resources
Resources
expended
Movement in
funds
£
£
£
17,061
(9,484)
7,577
25,833
(25,933)
(100)
399
(369)
30
-
(9,009)
(9,009)
9,919
-
9,919
2,500
(2,500)
-
40,107
(29,443)
10,664
10,000
(10,000)
-
-
(1,243)
(1,243)
88,758
(78,497)
10,261
105,819
(87,981)
17,838		 Incoming
resources
Resources
expended
Movement in
funds
£
£
£
17,061
(9,484)
7,577
25,833
(25,933)
(100)
399
(369)
30
-
(9,009)
(9,009)
9,919
-
9,919
2,500
(2,500)
-
40,107
(29,443)
10,664
10,000
(10,000)
-
-
(1,243)
(1,243)
88,758
(78,497)
10,261
105,819
(87,981)
17,838
10,261
17,838

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the periods ended 31 March 2025 or 31 March 2024.

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GROW 73

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD 1 April 2024 to 31 MARCH 2025

31/3/25 31/3/24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 11,446 6,402
Grants 104,354 88,758
115,800 95,160
Other trading activities
Other services and events 11,049 10,659
11,049 10,659
Total incoming resources 126,849 105,819
EXPENDITURE
Activity & event costs 17,027 1,828
Advertising & Marketing 68 -
Bank Fees - 10
Cleaning 34 62
Employers National Insurance 1,256 202
Independent Examiner
360		 360
General Expenses 82 109
Goverance Costs 345 252
Insurance 1,603 1,493
IT Software & Consumables 484 648
Materials & Tools 7,319 7,319
Pension 2,552 2,147
Plants and soil 2,718 2,718
Printing & stationery 94 84
Rent 1,000 1,000
Repairs & Maintenance 35 35
Salaries & Direct Wages 63,526 56,511
Site Development Costs 11,553 11,553
Staff Training 225 -
Subscriptions & Memberships 90 90
Telephone & Internet 1,081 482
Travel 1,189 208
Volunteer Expenses 639 596
Xero and Payroll costs 301 274
Total resources expended 90,954 87,981
Net (expenditure)/income 35,895 17,838

This page does not form part of the statutory financial statements

Page 10