REGISTERED CHARITY NUMBER: SC048653 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 Dember 2025 for Coatbrid e Communi Orchard Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB
Coatbrid e Communi Orchard Conlents of the Financi81 Statements for the Year Ended 31 December 2025 Page Report of the Trustees Independent Examinerfs Report statement of Financial Activities Balance Sheet Notes to th8 Financial Statements Detailed Statement of Financial Activities 10
Coalbrid e Communil Orchard ort of the Trustees for the Year Ended 31 December 2025 The trustees present their report with the financial slalements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities= Stalement of Recommended PraGtice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) {effective 1 January 20191. ACHIEVEMENTS AND PERFORMANCE Charitable activities In 2025 Coatbridge Community Orchard continued to provide an attractive community space. In late 2025 we engaged with a number of partners including a local primary school who now use the space for outdoor education typically on a weekly basis, and olher conservation volunteer groups, meeting on a less regular basis. Our hopes for the year ahead include securing other such partnerships to ensure that there is relatively regular community group use of the space, in addition to monthly work parties organised by ourselves for maintenance and other orchard activities throughout the year. Cameron Maclver Chairpèrson, Coatbridge Community Orchard 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 SC048653 Principal address 9 Woodlands Drive Coatbridge ML5 1LE Trustees Cameron Maclver Alan Sutherland Mary Wilson Independent Examiner Marcus D. Maclver CA Mackay & Co Chartered Accountants Unil 8 Golspie Business Park Golspie Sutherland KW10 6UB Page 1
Coatbrid e Communit Orchard ort of the Trustees for the Year Ended 31 December 2025 Approved by order of Ihe board of trustees on by.. 2afJ fL4fvQ Zo2b.......... and signed on its behalf Cameron Maclver - Trustee Page 2
Inde endent Examiner's Re ort to the Trustees of Coatbrid e Communi Orchard I report on the accounts for the year ended 31 December 2025 sel out on pages five to nine. Respective responsibilities of trustees and examiner The charity's truslees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Acl 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 Ilc) of the Act and to state whether particular matters have come to my attention. Basis of the independent examiner's report My examinalion was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounling 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 explanalions from you as truslees 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 S8Ction 44(1 }la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulalions., and to prepare accounts which accord with the accounting records and to cornply with Regulation 8 of the 2006 Accounts Regulations have not been met; or (2) to which, in my opinion, attenlion should be drawn in order to enab18 a proper understanding of Ihe accounts to be reached. Marcus D. Maclver CA The Institute of Chartered Acxou ants of Scotland Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB Date:.... Page 3
Coatbrid e Communit Orchard statement of Financial Activities for the Year Ended 31 December 2025 31.12.25 Unrestricted fund 31.12.24 Total funds Notes EXPENDITURE ON Charitable activities General 502 NET INCOMEI(EXPENDITURE> (502) RECONCILIATION OF FUNDS Total funds brought forward 2,380 2,380 TOTAL FUNDS CARRIED FORWARD 1,878 2,380 The notes form part of these financial Statements Page 5
Coatbrid e Communi Orchard Balance Sheet 31 December 2025 31.12.25 Unrestricted fund 31.12.24 Total funds Noles CURRENT ASSETS Cash at bank 1,878 2,380 NET CURRENT ASSETS 1,878 2,380 TOTAL ASSETS LESS CURRENT LIABILITIES 1.878 2,380 NET ASSETS 1,878 2,380 FUNDS Unrestricted funds 1,878 2,380 TOTAL FUNDS 1,878 2,380 The cial statements were approved by th8 Board of Trustees and authorised for issue on and were signed on Its behalf by.. Cameron Maclver- Trustee The notes form part of Ihese financial statements Page 6
Coatbrid e Communit Orchard Notes to the Financial Statements for the Year Ended 31 December 2025 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 Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effective 1 January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and Ihe Charities and Trustee Investment (Scotlandl Act 2005. The financial statements have been prepared under the historical cosl convention. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation committing Ihe charity to that expenditure. it is probable thal a transfer of economic benefits will be required in settlement and Ihe 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 Ihe use of resources. Taxation The charity is exempl from tsx on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions af15e when specified by the donor or when funds are raised for particular restricted purposes. Further explanalion of the nature and purpose of each fund is included in the notes to the financial statements. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. Trustees, expenses There were no trustees, expenses paid for Ihe year ended 31 December 2025 nor for the year ended 31 December 2024. Page 7 continued...
Coatbrid e Communi Orchard Notes to the Financial Statements - continued for the Year Ended 31 December 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled fund NET INCOME RECONCILIATION OF FUNDS Total funds brought fOard 2,380 TOTAL FUNDS CARRIED FORWARD 2,380 MOVEMENT IN FUNDS Net movement in funds At 31.12.25 At 1.1.25 Unrestricted funds General fund 2,380 (502) 1,878 TOTAL FUNDS 2,380 {502) 1,878 Net movement in funds, included in the above are as follows: Incorning resources Resources expended Movement in funds Unrestricted funds General fund {502) {502) TOTAL FUNDS {502) {502) Page 8 continued...
Coatbrid e Communit Orchard Notes to the Financial Statements - continued for the Year Ended 31 December 2025 RELATED PARfi DISCLOSURES There were no related party transactions for the year ended 31 December 2025. Page 9
Coatbrid e Communi Orchard Detsiled Statement of Financial Aclivilies for the Year Ended 31 December 2025 31.12.25 31.12.24 INCOME AND ENDOWMENTS Total incoming resources EXPENDITURE Charitable activities Fruit trees, plants, etc. 120 Support costs Management Insurance 382 Total resources expended 502 Net {expenditUTe)lincome 1502) This page does nol fonn part of the statutory financial statements Pa9e 10