Report and Financial Statements for the period ended 30 September 2025
Aden Allotments Aden Community Allotment Association SCIO Report and Financial Statements for the period from 1 October 2024 to 30 September 2025
Registered Charity No. SC048430
Report and Financial Statements for the period ended 30 September 2025
Charity Information
Charity Name
Aden Community Allotment Association SCIO
Trustees
Charity number Principal address
SC048430 The Steading Abbey St Old Deer Peterhead AB42 5LN
Report and Financial Statements for
the period ended 30 September 2025
Contents
Page
Trustees Report
Independent Examiner’s Report
Statement of Receipts and Payments
Statement of Balance
Notes to the Financial Statements
Structure, Governance and Management Constitution
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 4 June 2018. It has a two-tier structure consisting of the Members and the Board of Trustees.
Appointment of trustees
Trustees are appointed in accordance with the constitution.
Objectives and Activities
Charitable purposes
• The provision of recreational facilities, or the organization of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended.
• The advancement of environmental protection or improvement
Activities
Aden Community Allotments Association is an allotment site with 96 allotments situated in Mintlaw in the Northeast of Scotland. Money is raised for the benefit of the allotments, the members and for the wider local community.
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Report and Financial Statements for " ADEN
the period ended 30 September 2025 Sy ALLOTMENTS
de: Te eetee a ae es| NER\ a SRSokal Teoree (Ai
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ara —— om =
wo ~ ra r
Cold and crisp January
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Winter flooding still occurred at the far end of the site. This was mainly due to external drains and ditches being inundated by heavy rains and melting snow. Unfortunately, there is not a lot that we are able to do until the floods soak away naturally.
Growing
Although we had a cold snap at the beginning of the year, by mid-March the weather steadily improved allowing some to plant early potatoes. Very clement weather during April was a precursor for the excellent growing season to come. The problem this year was the lack of rain during the summer months. This did not appear to much hinder the growing plants. The result was an excellent harvest of vegetables and especially of fruits. Many members reporting record crops of soft fruits.
Security
We had a break-in of a different sort this year. Rabbits. Our furry friends managed to get into the plots through some damaged rabbit fencing at the south side of the site. A strip of replacement rabbit fencing was installed, in conjunction with ongoing work in Aden Park, to curtail their visits.
The combination lock on the main gate had been causing problems. Some members had been unable to operate the combination in certain weather conditions. We purchased an electronic lock, which proved to be very successful. Unfortunately, it broke and had to be replaced. This replacement electronic lock has since broken down. We are in consultation with the manufacturers regarding the robustness of the item.
Report and Financial Statements for
the period ended 30 September 2025
Mini Plots
The mini plots, introduced last year, have proved to be very popular. So much so, that we have increased their number. The desired aim of the mini plots, to address the issue of untidy plots, has not been totally successful. However, there has been a reduction in the number of untidy plots. Again, locker style sheds have been provided for the mini plot-holders.
We have an excellent working relationship with the Landscape Services Team at Aden Park. The assisted us to repair the roadway within the confines of the allotments, and separately, carried out some works to allow us to repair the rabbit fencing that was mentioned earlier.
Functions
In spring we had a successful Meet ‘N Greet, where we enjoyed a soup and sweet lunch getting to meet our new plot holders. We had to put up the event shelter to protect from the blazing sunshine. Members and guests thoroughly enjoyed the event.
In April, represented the Allotments during the visit of HRH The Princess Royal to Aden Park.
A highly successful Open Day was held in July. There were many visitors from the local community, as well as our members enjoying the facilities and events. With excellent weather and a big crowd, it has been the highlight of the year.
To signal the end of the main growing season, we held our annual Jumper BBQ. This well attended event was to celebrate our achievements and to hand out trophies to the members with the best plots.
Report and Financial Statements for the period ended 30 September 2025
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" ADEN
Sy ALLOTMENTS
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Sharing our Learnings
It’s always a pleasure to show groups and visitors around the site. This year, we have had several visits from external organisations. The allotments have a representative on the Aden Working Group where we contribute and work with other park partners to make Aden a better place for local people and communities. We attend training and networking events held by BDP, AVA and the Co-op ensuring we are linked with partner organisations.
We hada visit from Ellon Allotments to look at our set-up to help them in starting their new allotments.
In February, the allotments hosted visitors as part of the Aden Awareness Days.
A course was held, in the cabin, by a local florist, for the creation of Christmas table centrepieces. Asmall charge was made, and the money raised was donated to charity.
Several craft courses for fused glass art were held bya local artist. In all, 11 one-day courses were held during the early and late spring.
The local Masonic Lodge held a very successful BBQ on 22nd June, utilising the cabin and associated facilities.
The Friends of Aden held their AGM on 22nd July in the cabin and again, used the full range of facilities.
Achievements and Performance Donations Given
~ sy — \ The current financial situation has had a considerable impact ‘ “am oN SOME members of the local community, and the allotments ( po committee has been aware of the challenges faced by lowere | : income families and vulnerable adults across Central Buchan. Vy,Waele fae) ToChristmasthat end,Charitywe tohavepurchasejoined presentswith theforCentralthose childrenBuchan A An who could go without a Christmas present. Our members P, A childrenpurchasedin theapproximatelylocal community.20 presents for various aged
Report and Financial Statements for the period ended 30 September 2025
Donations and Grants Received
Local company, MacDuff Shellfish, generously donated the cost of replacement pads for our two defibrillators.
Product donations
The local garden centre has donated a selection of vegetable seeds, to be distributed to plot-holders.
Finances
Our starting balance from the previous year was £2030.03.
We added to that through the year with credits from the following:
-
The Open Day
-
Various smaller donations
-
£100 from the local Masonic Lodge.
We also spent money on:
-
New plots were completed including water butts and roofing. £379.10
-
Site maintenance of £429.29 which included Roller hire and rabbit fencing.
Our annual yearly items
-
Insurance £504.43
-
Electricity £686.89
-
Aberdeenshire Lease £282.00
The Security of the premises was completed with the pole installation and a second padlock
Total credits for the year came to £6936.58
Total Debits for the year came to £5067.85
Closing balance £3898.75
Community plots and community shop
We have two community plots one focuses on pre-school children. The second is worked by people who have mental health issues and focuses on building confidence, self-esteem and improving skills. They have benefitted greatly and are now ready to move on to their own plots and projects. A new group will be sought to take over this plot.
Report and Financial Statements for
the period ended 30 September 2025
We didn’t operate the on-site shop this year. The main reasons were that not enough members used the facility, and that local garden centres were offering a bigger selection of goods. Garden centres were also selling the goods at the same price as us, so we didn’t have a price advantage.
A recycle yard where useful items like slabs, wood and fencing is also available on site.
Tools Project
We believe having shared resources is the most sustainable way to support plot holders who may struggle to afford tools and to reduce our environmental footprint. A rotovator as well as power tools, barrows and garden equipment are available to borrow. However, training must be completed before using any of the power tools.
The Future
As mentioned in last year's report, we continually lack the support of the majority of the members in maintaining the site. The same few volunteers assist the committee members to carry out routine maintenance.
We envisage a smooth hand over to a new committee and will do our best to make the transition as straight forward as possible.
Approved by the Trustees and signed on their behalf by:
Committee Member 20th October 2025
w\ ADEN és y
Aden Community Allotment Association Balance Sheet for Period 01/10/2024 to 30/09/2025
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||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Fico Expenditure||_||
|lOpening|Balance|————fe2030.02 ||~| Notes|
|ee eoanrereese|ROOD|~|i|
|(ol ee|£47433|| Ot|
|‘DefibSevicing|qo00|NAT|..|
|“Donation|/|Goodwill|es|eee|[-e3070|| 38i|
|Donations|DACAAR|{4|
|Donations/Gifts byACAA|(£0.00|(£15060|5]|||
|'|Electricity|[£0000|(£686.69 ||6|
|Squipment Service/Repairs|£0.00|||£14680|||7|
|finsurance|a||re000£0.00|===|#004.AS||-£113.69|[879|||
|||[Maintenance]||"Maintenance New|Plots created|[Plots]|Site|-|———T$9,.00£0.00|——11379.10|[|]|7£420.29|[ne]||[1041|
|“Office|[Supplies]|(£0.00|[—]|
|| Open Day|a|—__||£1,981.90|—e7a7362—«<CS«‘«<“28|CS|
|[Phone ||£0.00|—|Eae52~CS~‘;«S—s5049—~C~C~CSSC‘S|[CS]|CS|
|Plot|Sundries|78000|[0]|
|||£4,642.50|£000. |16|||
|"Rent 2024/2025|
|Rent|reimbureement|
|ee ||£0.00|—|~|||«£380.79|18|
|aaShop||| £0.00 £43.00|11789892500.|as«17~|
|~~|—|es7 |20|||
|Web|subscriptions|(£0.00|
|GiosinaEalance—S—CS a)3898.75|||
|—|—||
|‘GrandrandTotal Total|=SS|«|a|—|td|
|£8,|998.58 (| -#506765|||
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These accounts are in order to the best of my knowledge
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Signature
Name
Date
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_Accounts_2025
a
i
wh ADEN “9 ALLOTMENTS
. -
Notes
| 4. 2. 3. 4. 5. |
Biscuits and MilkandJumperBBQfood Defib servicing paid byMacduff Shelifisn donation Giftto Robbie Cadgerforworkcarried out Donations giftedfrom plot holders GiftspresentedbyAACAIncluding Givingtree donation |
|---|---|
| 6. | Electricity |
| 7. 8. 9. 40. 41. |
Mower servicing and parts Public liabilityand buildings insurance Shed painting and numbers. Including rabbitfencing and roller hire. Shed roofs, screws andwater butts |
| 42. 13. 44. |
Registered letters Open Day costsand Monies received Allotments Mobile phone |
| 15. | Petrol and consumables |
| 16. | Rent from plot holders |
| 17. 48. |
Rent reimbursed CCTVand camera pole purchase and installation |
| 19. | Sandpurchasedandsalesmade |
ACAA_Accounts_2025
APPENDIX 3
independent examiner’s report onthe accounts’ ~ Report to the Charity name trustees/members of Aden Community Allotment Association Registered charity seaanetieater $C048430C On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 1 10 2024 to 30 9 2025 Set out on pages (remembernumbers of foadditionalinclude thesheets)page Respective ‘he charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees andexaminer Charities Accounts (Scotland) Regulations 2006 (as amended). 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 my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. 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, | do not express an audit opinion on the view given by the accounts. Independent examiner’s__|n the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page*]
-
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
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2. to which, in my opinion, attention should be drawn in order a proper
understanding of the accounts to be reached.
Signed:
Name:
Relevant professional
qualification(s) or bod
{if any);
Address;
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“Please Gelete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
APPENDIX 2
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sc
Receipts and payments accounts
For . eee ee Ss
Scottish thepartod | [os TenIee] too Lones
Charity Regulator from [30 | [2025
Section A Statement of receipts and payments
Unrestricted. Restricted. Seen nenP. Total funds ‘Total funds last
funds funds funds funds current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
Donationsats| {tt | [269] |
0 | cs,
CT
rantsIcross[Receipts trading from receipts, fundraising activities||—=4,ge2||SatCd|Cd |eaEe [4982] a)|
land and buildings
lRents fromland & buildings —s| a gag] | | [4,643] |
activities
41 Sub tota! 63815/} — 121] 6,936
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets fs
[Proceeds from sale of investments |
A2 Sub total] |
A3 Payments
oT
iwestmentmanagementooss [Td mse
a ctiy iti =
(SeafSevemancecosteTT Ree,a|
[Preparation fannwalaceounis| | eee
| Re
= {|_| fs lal
A3 |
Sub total sav] [2] Per
A4 Payments relating to asset and
investment movements
Purchases of fixed assets |
Purchase ofinvestnenis |
Ad Sub total[_____—
Not recaps payment) IG Caan ae
Surplus / (deficit) foryearre1,868
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APPENDIX 2
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- sc
Section B Statement of balances
= nd, Restricted funds Expendableendowment endowmentPermanent Total ma ae
to wes funds funds ia
B1 nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
Cash funds Cash and bank balances at start of year | 2.030 | a)
Surplus / (deficit) shown on receipts and
payments account
ash and bank bala at end of
year. aE)
(Agree balances with receipts and payments
account(s))
aOO Fund to which asset belongs Market valuation Last year
- oe — to nearest £ to nearest £
Total
Details Fund to which asset belongs Cost (if available) Currentpa value) (if Last year
to nearest £ to nearest £ to nearest £
- = =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
— ——
Total
—pauls Fund‘und tot which liability retates Amount; etdue Last year
— — — to nearest £ to nearest £
Total
Signed by one or two trustees
on behalf of all the trustees Signature Print Name Date of
approval
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24-25 OSCR latest / Statement of balances
2
December 2007
APPENDIX 2
- $C
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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
Type of activity or project supported peut! Monier of . yP = y OPES F institution grants made 7 —= Total
C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
Authority under which paid m
C3b Trustee remuneration - details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ trustees ———=—— Transaction Balance Nature of relationship Nature of transaction nme F) nn C5 Transactions with trustees and connected persons a FT
24-25 OSCR latest / Notes
3
December 2007
APPENDIX 2
- Sc
Additional analysis (1)
Analysis of receipts and payments
1 Donations _eed" Restricted funds Expendableendowment endowmentPermanent Total maa) | ae funds funds pe Pe to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ [48] (7 78] Defib donation ee 2ee a - - - - - reference 2 Grants Unrestricted Total current Total last finde Restricted funds nerind nerind to nearest £ to nearest £ to nearest £ to nearest £ ——— = i é - reference 3 Gross receipts from other charitable activities saaa—‘ Restricted funds Expendableendowmentfunds endowmPermanfunds en tt ee poy to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Open Day 1,982 | 1,982 | Total
reference error
-
- reference error
:
4 Payments relating directly to charitable activities
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oe Restricted funds Expendableendowment endowmentPermanent Total oe ipenrlecny
to nearest £ to nearest £ to nearestfunds £ to nearestfunds & topenearest £ to nearestPe £
Open Day expenses
Defib Pads 124 [92]
Toa Ta
reference error reference error - - reference error
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24-25 OSCR latestAdditional notes (1)
December 2007
APPENDIX 2
sc
Additional analysis (2)
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5 Breakdown of unrestricted funds
Total Total
unrestricted unrestricted
funds funds last
period
Receipts [|[| a | | [148] |
| —Po |Ce2,004
| [508] |
| | | [a] |
GrossRents fromreceipts land from & buildingsother charitable activities || 4,643 | [| [4,643] aS| |i
Sub total 6,816
cross re? error
Receipts from asset & investment sales
Proceeds from sale of investments
Sub total
Total receipts ly Los} crossref error
ExpensesPayments for fundraising activities [gaa]
Gross trading payments | _3,302 | | 3,302 | 42,784
Payments relating directly to charitable activities Cid| isd ||tist [ss
pd| 44 | [454|
-] [00
_ re |eee
- |
|
Rent | jp
from plots refund | 8 | re
Sub total [4,947| 17,476
Payments relating to asset and investment crossref error
movements
Sub total
Total payments Es Es
Transfers to Grom) tndNet receipts / (payments) 9 Eea EsSa ee crossref error
Surplus / (deficit) for year SSS ESen [15246]
cross
and purpose of funds
— ref error
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24-25 OSCR latestAdditionalles jonal notesnotes (2 (2)
December 2007
CC SEEE!ECGTS SET'S§9o EDDDR
APPENDIX 2
- sc
Additional analysis (3)
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|||||||||
|---|---|---|---|---|---|---|---|
|6|Breakdown|of restricted|funds|
|Macduff|Total restricted|Total restricted|
|Shelifish|funds|funds last|
|Receipts|period|
|Donations|L424]|a|
|Grams|||||
|—|oo|
|ae|rs ||
|Income|from|investments|other than|land|and|||||
|buildings|
|Rents from land & buildings|[sd|[ed ||sd|
|Subtotal|[| 121]|esa: ||2,517|
|Receipts|from asset&|investment|saies|
|Proceeds from|sale|of fixed|assets|
|Sub|total|
|ree|reece|(a)|CS) EdGe|Ee|
|Payments|
|Expenses for fundraising|activities|[sd|[||||sd|
|[|rs|||
|Payments|[|[||
|relating|directly to charitable activities|||s~=sz||fs|;|sd|
|Li|a eee|
|Audit/independentexamination||-|[_|ast|
|Preparation|[si|is ||260|
|of annual accounts| [||es |eee)|
|-d|es|||
|Payments|relating|to asset and|investmentSubtotal|ers[121||[2SE| |——|
|movements|
|Purchases of fed|assets|
|Sub|total|
|wet|Total payments (3) (9) Co) CF|oe)|oe]|
|Transfers|receipts!|(payments) (IS|Ga)Gdee|EEee|
|to|/ (from)|funds|Cd) CS|ES|Eo|eee|ee|
|saphie/|(detely|tor eer: Eee) (EeGea|eee|
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Nature and purpose of funds
24-25[OSCR][latestAdditional] wi[notes][(3)]
December 2007