Charity registration number: SC048667
REPOLLINATE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
JAXX Accountancy Scotland Limited
Repollinate Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 10 |
Repollinate Trustees' Report For The Year Ended 31 May 2025
The trustees present their report and the financial statements for the year ended 31 May 2025.
Objectives and Activities
Aims and Objectives
The objectives of the charity are (1) the advancement of education; and (2) the advancement of environmental improvement.
Public Benefit
These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) section 1A applicable to small entities, “Accounting and Reporting by Charities” the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity is a Public Benefit Entity as defined by FRS 102.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Funding for RePollinate continues to come through local authorities, community project funding and through the relationships built with corporates, helping them fulfil corporate social responsibilities. We also receive donations from the Scottish Bee Company.
This was a period of consolidation and planning. During the accounting period, time has been spent on fulfilling outstanding projects whilst seeking new relationships and focussing on larger more complex projects. These have included an NHS cancer ward garden, a large school garden and scoping a significant garden space for a Scottish prison among others.
Such projects require more research and development in the planning phase and longer lead times to starting and completion meaning funding lands in a sporadic fashion.
RePollinate has continued to develop small Beds 4 Bees projects, but across a much wider geographic area.
Education is one of our key priorities and we have developed classroom lesson plans for primary schools that can be used in line with existing and future school garden projects.
RePollinate developed and rewrote the website, social media became more strategic and remains a key focus.
Financial Review
Page 1
Repollinate Trustees' Report (continued) For The Year Ended 31 May 2025
Reserves Policy
The Charity is staffed by volunteers and consultants, but in the event that the charity planned to incur fixed costs, the Trustees anticipate holding such reserves as required to meet up to 3 months operating costs. Operating costs do not include grants payable as these are only made if the charity has sufficient funds available.
Structure, Governance and Management
Governing Document
The charity is governed by the Constitution dated 7 August 2018 and is a registered charity in Scotland. The trustees are responsible for all decisions.
The company was registered with the Office of the Scottish Charity Regulator on 30 August 2018. The trustees, who are also the directors for the purpose of company law, and who served during the
period from 1 June 2024 to the date the financial statements were approved were as follows:
Iain Millar Keith Inglis George Maxwell
None of the trustees have any beneficial interest
Reference and Administrative Details
Trustees
Charity Number
SC048667
Principal Address
Unit 8 Haddington Industrial Estate Haddington EH41 3FW
Independent Examiner
JAXX Accountancy Scotland Limited ACCA JAXX Accountancy Scotland Limited 35 Wellwynd C/O Jaxx Accountancy Airdrie North Lanarkshire ML6 OBN
Page 2
Repollinate Trustees' Report (continued) For The Year Ended 31 May 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Trustee 25/02/2026
Page 3
Repollinate Independent Examiner's Report to the Trustees of Repollinate For The Year Ended 31 May 2025
I report to the trustees on my examination of the accounts of Repollinate (the Trust) for the year ended 31 May 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
JAXX Accountancy Scotland Limited ACCA 25/02/2026 35 Wellwynd C/O Jaxx Accountancy Airdrie North Lanarkshire ML6 0BN
Page 4
Repollinate Statement of Financial Activities For The Year Ended 31 May 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Raising funds 4 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 7 The notes on pages 7 to 9 form part of these financial statements. |
2025 Unrestricted funds £ 51,925 |
|---|---|
| (50,728) | |
| 1,197 | |
| 1,197 - |
|
| 1,197 | |
Page 5
Repollinate Statement of Financial Position As At 31 May 2025
| Notes CURRENT ASSETS Cash at bank and in hand NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 7 On behalf of the board |
2025 Unrestricted funds £ 1,197 |
|---|---|
| 1,197 1,197 |
|
| 1,197 | |
| 1,197 | |
| 1,197 | |
| 1,197 | |
Trustee 25/02/2026
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Repollinate Notes to the Financial Statements For The Year Ended 31 May 2025
1. General Information
Repollinate is a charitable incorporated organisation registered with the Charity Commission, registered charity number SC048667. The principal address is Unit 8 , Haddington Industrial Estate , Haddington , EH41 3FW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
2.3. Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.
Charitable expenditure is incurred in direct pursuance of the charity's principal objects and as set out in the trustees' report and includes staff costs and support costs.
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include general overheads and governance costs.
Page 7
Repollinate Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| 3. Income from Donations and Legacies |
|
|---|---|
| 2025 | |
| Unrestricted | |
| funds | |
| £ | |
| Donations and gifts | 51,925 |
4. Analysis of Expenditure
| 4. Analysis of Expenditure |
|||
|---|---|---|---|
| Raising funds 5. Support Costs General administration |
Activities undertaken directly £ 18,056 |
Support costs (see note 5) £ 32,672 |
2025 Total £ 50,728 |
| 2025 Raising funds £ 32,672 |
- Support Costs
6. Average Number of Employees
Average number of employees during the year was: NIL
7. Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 June 2024 £ - - |
Income £ 51,925 |
Expenditure £ (50,728) |
As at 31 May 2025 £ 1,197 |
|---|---|---|---|---|
| 51,925 | (50,728) | 1,197 |
Page 8
Repollinate Notes to the Financial Statements (continued) For The Year Ended 31 May 2025
8. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
2025 £
9. Related Party Disclosures
Page 9
Repollinate Detailed Statement of Financial Activities For The Year Ended 31 May 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts EXPENDITURE ON: Raising funds Purchases Insurance Advertising and marketing costs Consultancy fees Bank charges NET INCOME |
2025 Total funds £ 51,925 |
|---|---|
| 51,925 | |
| 51,925 (18,056) (468) (427) (31,633) (144) |
|
| (50,728) | |
| (50,728) | |
| 1,197 |
Page 10