Enter SC No. below Enter charity name below **Cockburnspath Allotment Association SCIO** **SC048488** |||||||**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**Receipts and Payments Accounts**|**ments Accounts**|**ments Accounts**|**ments Accounts**|**ments Accounts**|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||Period start date|||||Period start date||||||Period end date|||Period end date|||||||||||| |||||**For the period**
**from**|||||Day
Month|||||Year||**to**||||Day
Month
Year||||||||||||||| ||||||||||**Monday 1 April 2024**|**Monday 1 April 2024**||||||||||**Monday 31 March 2025**|**Monday 31 March 2025**|||**Monday 31 March 2025**||||||||||| |**Section A Statement of receipts and payments**||||||||||||||||||||||||||||||||||| |||||**Unrestricted**
**funds**||||**Restricted funds**||||||**Expendable**
**endowment**
**funds**||||||**Permanent**
**endowment**
**funds**|**endowment**|||||**Total funds**
**current period**|||||||**Total funds last**
**period**|**Total funds last**| |||||**to nearest £**|||||**to nearest £**|||||**to nearest £**||||||**to nearest £**||||||**to nearest £**|**to nearest £**||||||**to nearest £**|| |**A1 Receipts**||||||||||||||||||||||||||||||||||| |Donations|||**614**|**614**|**614**||||||||||||||||||||**614**|**614**|**614**|**614**||||||| |Legacies|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Grants||||||||**18**|**18,726**|**726**|||||||||||||||**18**|**18,726**||**726**||||||| |Receipts from fundraisingactivities|||**265**|**265**|**265**||||||||||||||||||||**265**|**265**|**265**|**265**||||||| |Gross tradingreceipts|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Income from investments other than||||||||||||||||||||||||||||||||||| |land and buildings|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Rents from land & buildings|||**745**|**745**|**745**||||||||||||||||||||**745**|**745**|**745**|**745**||||||| |Gross receipts from other charitable||||||||||||||||||||||||||||||||||| |activities|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| ||||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |**_A1 Sub total_**|||**1**|**1,624**|**624**|||**18**|**18,726**|**726**|||**-**|**-**|**-**|||||**-**|**-**|**-**|||**20**|**20,350**||**350**||||**-**|**-**|**-**| |**A2 Receipts from asset &**||||||||||||||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 1,624**
**18,726**
**-**
~~— ~~||||||||||||||||||**-**
**-**
~~= —~~|||**-**
**-**
~~—~~|**-**
**-**
~~—~~|~~—~~|**-**
**-**
**-**
**-**
**20,350**
**-**
~~—~~||||||||||| |**A3 Payments**||||||||||||||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Gross trading payments|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Investment management costs|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Payments relating directly to charitable||||||||||||||||||||||||||||||||||| |activities|||**6**|**6,777**|**777**|||**17**|**17,390**|**390**|||||||||||||||**24**|**24,167**||**167**||||||| |Grants and donations|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Governance costs:|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Audit / independent examination|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Preparation of annual accounts|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Legal costs|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |Other|||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| ||||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| ||||||||||||||||||||||||||**-**|**-**|**-**|**-**||||||| |**_A3 Sub total_ **|||**6**|**6,777**|**777**|||**17**|**17,390**|**390**|||**-**|**-**|**-**|||||**-**|**-**|**-**|||**24**|**24,167**||**167**||||**-**|**-**|**-**| |**A4 Payments relating to asset and**||||||||||||||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 6,777**
**17,390**
**-**
**-**
**24,167**
**-**
~~SSSSS~~||||||||||||||||||||||||||||||||||| |**_Net receipts / (payments)_ **
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**( 5,153)**
**1,336**
**-**
**( 5,153)**
**1,336**
**-**
~~———~~||||||||||||||||||**-**
**-**||**-**
**-**|||**( 3,817)**
**-**
**( 3,817)**|||**-**||||**-**
**-**|**-**
**-**|**-**
**-**| **Cockburnspath Allotment Association SCIO** **SC048488** ## **Section B Statement of balances** |**Categories**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B4 Liabilities**
**B5 Contingent liabilities**
**Signed by one or two trustees on**
**behalf of all the trustees**|**Details**|**to nearest £**
**18,021**
**( 5,153)**
**12,868**
-
**Unrestricted**
**funds**|**to nearest £**
**18,021**
**( 5,153)**
**12,868**
-
**Unrestricted**
**funds**|**Restricted funds**
**to nearest £**|**to nearest £**
**Expendable**
**endowment**
**funds**|**to nearest £**
**Permanent**
**endowment**
**funds**|**to nearest £**
**Total current**
**period**|**to nearest £**
**-**
-
**Last year**
**to nearest £**
**-**
**Last year**
**to nearest £**
**-**
**Last year**
**to nearest £**
**-**
**Last year**
**to nearest £**
**-**
**Total last period**
**Date of**
**approval**| |---|---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year||**18,021**|**16,437**|||**34,458**|| ||Surplus / (deficit) shown on receipts and
payments account||**( 5,153)**|**1,336**|||**( 3,817)**|| ||||||||**-**|| ||||||||**-**|| ||**Cash and bank balances at end of year**
**Details**
(Agree balances with receipts and payments
account(s))||**12,868**|**17,773**|**-**|**-**|**30,641**|**-**| |||||-|-|-|-|| |||||**Fund to which**|**Fund to which**|**asset belongs**|**Market valuation**
**to nearest £**|| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||||**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|**-**| ||||||||**to nearest £**
**Current value (if**
**available)**|| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||||**Total**
**Fund to which l**|**-**|**-**|**-**| |||||||**iability relates**|**Amount due**
**to nearest £**|| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| ||||||||**to nearest £**
**Amount due**
**(estimate)**|| |||||||||| |||||||||| |||||||||| ||**Signature**
||||**Print Name**|**Total**|**-**|**-**| |||||||||| 2024-25 Annual Accounts.xlsx / Statement of balances 1 December 2007 **Cockburnspath Allotment Association SCIO** **SC048488** ## **Section C Notes to the Accounts** **C1 Nature and purpose of** Development of the site continues to provide allotments and a community garden. A composting toilet has **funds** _(may be stated on_ been added to the site. _analysis of funds worksheets)_ The first year of the services of a Community Gardener (two years planned) was very successful in assisting with site development. A grant was secured for the purchase of a second Polycrub to be installed on the site in the coming year together with money for improving paths. A smaller grant was awarded for a project with the local school. **Individual / Number of grants £ institution made** ## **C2 Grants** **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** ## **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) |**£**
**Nature of relationship**
**Nature of transaction**
**Number of**
**trustees**
**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**£**
**Nature of relationship**
**Nature of transaction**
**Number of**
**trustees**
**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**£**
**Nature of relationship**
**Nature of transaction**
**Number of**
**trustees**
**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---| |||| |||| |||| |||| |||| **C4b Trustee expenses - details** **C5 Transactions with trustees and connected persons** **C6 Other information** 2024-25 Annual Accounts.xlsx / Notes 1 December 2007 APPENDIX 2 **Cockburnspath Allotment Association SCIO** **SC048488** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||| |---|---|---|---|---|---|---| ||**to nearest £**
**Unrestricted**
**funds**|**Restricted funds**
**to nearest £**|**to nearest £**
**Expendable**
**endowment**
**funds**|**to nearest £**
**Permanent**
**endowment**
**funds**|**to nearest £**
**Total current**
**period**|**Total last period**
**to nearest £**| |Open Day donations|**396**||||**396**|| |Teas and Tours Day donations|**118**||||**118**|| |Wardell Armstrong|**100**||||**100**|| ||||||**-**|| |**Total**
**2 Grants**|**614**|**-**|**-**|**-**|**614**|**-**| ||**-**
**to nearest £**
**Unrestricted**
**funds**|||||| |Marshall Brown Fund||**225**||||| |Community Benefit Fund||**425**||||| |Foundation Scotland||**18,076**||||| |||||||| |**Total**|**-**|**18,726**||||| ||**-**|||||| ## **3 Gross receipts from other charitable activities** ||**to nearest £**
**Unrestricted**
**funds**|**Restricted funds**
**to nearest £**|**to nearest £**
**Expendable**
**endowment**
**funds**|**to nearest £**
**Permanent**
**endowment**
**funds**|**to nearest £**
**Total current**
**period**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**-**|**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-|-| ## **4 Payments relating directly to charitable activities** ||**to nearest £**
**Unrestricted**
**funds**|**Restricted funds**
**to nearest £**|**to nearest £**
**Expendable**
**endowment**
**funds**|**to nearest £**
**Permanent**
**endowment**
**funds**|**to nearest £**
**Total current**
**period**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---| |Site development|**5,142**||||**5,142**|| |Events|**1,635**|**225**|||**1,860**|| |Gardener Services||**7,920**|||**7,920**|| |Schools Liaison||**119**|||**119**|| |Composting project||**704**|||**704**|| |Polycrub purchase||**8,422**|||**8,422**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**6,777**|**17,390**|**-**|**-**|**24,167**|**-**| ||-|-|-|-|-|-| 2024-25 Annual Accounts.xlsxAdditional notes (1) December 2007 APPENDIX 2 **Cockburnspath Allotment Association SCIO** **SC048488** ## **Additional analysis (2)** **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**||||||| |---|---|---|---|---|---|---| |**Receipts**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations|**614**||||**614**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|**265**||||**265**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and buildings|||||**-**|| |Rents from land & buildings|**745**||||**745**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**1,624**|**-**|**-**|**-**|**1,624**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||**1,624**|**-**|**-**|**-**|**1,624**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|**6,777**||||**6,777**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**6,777**|**-**|**-**|**-**|**6,777**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**6,777**|**-**|**-**|**-**|**6,777**|**-**| ||||||-|| ||**( 5,153)**|**-**|**-**|**-**|**( 5,153)**|**-**| |||||||| ||||||**-**|| |||||||| ||**( 5,153)**|**-**|**-**|**-**|**( 5,153)**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| 2024-25 Annual Accounts.xlsxAdditional notes (2) December 2007 APPENDIX 2 **Cockburnspath Allotment Association SCIO** **SC048488** ## **Additional analysis (3)** |**6 Breakdown of restricted funds**
**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**
**Marshall Brown**
**Fund**|**Restricted fund**
**2 - enter name of**
**fund below**
**Community**
**Benefit Fund**|**Restricted fund**
**3 - enter name of**
**fund below**
**Foundation**
**Scotland**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|**225**|**425**|**18,076**||**18,726**|**16,437**| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**225**|**425**|**18,076**|**-**|**18,726**|**16,437**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**225**|**425**|**18,076**|**-**|**18,726**|**16,437**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|**225**|**119**|**17,046**||**17,390**|**8,624**| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**225**|**119**|**17,046**|**-**|**17,390**|**8,624**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**225**|**119**|**17,046**|**-**|**17,390**|**8,624**| ||||||-|| ||**-**|**306**|**1,030**|**-**|**1,336**|**7,813**| |||||||| ||||||**-**|| |||||||| ||**-**|**306**|**1,030**|**-**|**1,336**|**7,813**| ||||||-|| ## **Nature and purpose of funds** The Foundation Scotland Grant is for the purchase of a second Polycrub to be installed in the coming year together with improvements to the paths. The first year (of two) of the Community Gardener services has been completed. 2024-25 Annual Accounts.xlsxAdditional notes (3) December 2007 APPENDIX 3 OSCR kottish Chatity Regulator Independent examiner's report on the accounts Report to the Cherty name trusteoslmembers of Cockburnspath Allotment Association SCIO Registered charity sc048488 number On the account6 of the charity for the period Period start dat8 Month Period 8nd date Year D8y Month Yéar | 01 04 2024 to 31 03 | 2025 Set out on pages Iram&mbgrto Include Ihe pa9e mbets of addrfiond sheets Respective responsibilities of tru8tees and examlner The charity's truste8s 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 Accounls (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requir8ment of Regulatlon 10(1 } {d) of the Accounts Regulations does not apply. It is my responsibility to examin8 the accounts as required under section 44(1 > (c) of the Act and to state wheth8r 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 examlnation includes a review of the accounting r8cords kepl by Ihe charity and a comparlson of the accounls presented with those records. It also includes conslderation of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would b8 required in an audit arbd, consequently, I do not express an audit opinion on the view given by the accounts. Independent examlner's In the course of my examination. no matter has come to my attentionl•lh•F4 statement which gives me reasonable cause to believa 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 whlch accord wilh the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which. in my opinion, attentlon should be drawn In order to enable a proper understandin of the accounts to be reached. Signed: Narne: Relevant professional quallflcatlon{$) or body {rf any). Address: 'Please delete the words in the brackets if thay do not apply. 11 the words do apply, Set out those mallers which hav8 corne lo your attention the following p8ge. APPENDIX 3 Disclosure section Only compSete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose