REGISTERED CHARITY NUMBER: SC048653
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 De￿mber 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 fO￿ard
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