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← Rosyth Community Projects Ltd

2025-06-30-accounts

REGISTERED COMPANY NUMBER: SC538909 (Scotland) REGISTERED CHARITY NUMBER: 048688

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

ROSYTH COMMUNITY PROJECTS LIMITED

S&W Partners (Scotland) Limited Q Court 3 Quality Street Edinburgh EH4 5BP

ROSYTH COMMUNITY PROJECTS LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 June 2025

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Statement of Financial Position 9 to 10
Notes to the Financial Statements 11 to 24
Detailed Statement of Financial Activities 25 to 26

ROSYTH COMMUNITY PROJECTS LIMITED

REPORT OF THE TRUSTEES for the year ended 30 June 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of 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).

Page 1

ROSYTH COMMUNITY PROJECTS LIMITED

REPORT OF THE TRUSTEES

for the year ended 30 June 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

This year we reviewed our strategy, including our vision, mission, values, and objectives, through collaboration with stakeholders, to ensure they met the emerging needs of our community and to ensure that the organisation adapted to the challenging environment in which we found ourselves.

Our Vision

Inspiring everyone to grow, nourish and share

Our Mission

With our diverse and ambitious projects, we provide welcoming spaces inspiring people to connect and grow, building a vibrant, resilient community. Through our connection to food and nature we actively improve health and social inclusion,which is vital for the wellbeing of everyone.

Our Values

  1. Integrity: We build trust through responsible actions and honest relationships.

  2. Respect: We value everyone and treat everyone with dignity and kindness.

  3. Collaboration: We believe in the power of working together.

  4. Sustainability: We promote environmentally friendly practices.

  5. Empowerment: We focus on a positive work culture where everyone can grow.

  6. Innovation: We develop creative and inspirational ideas for the future.

Our Objectives

1. Promote Health and Wellbeing

2. Foster Social Inclusion

3. Enhance our connection with nature

4. Grow and Maintain Strong Volunteer Engagement

5. Foster Community Resilience

Page 2

ROSYTH COMMUNITY PROJECTS LIMITED

REPORT OF THE TRUSTEES

for the year ended 30 June 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

EATS Rosyth exists to inspire everyone to grow, nourish and share, building a vibrant and resilient community through food, nature and connection. Between July 2024 and June 2025, the organisation delivered a wide range of activities that improved access to nutritious food, reduced waste, enhanced wellbeing and strengthened inclusion.

Over the year, we served 2,736 community meals, provided more than 22,000 hours of volunteering opportunities, and connected with over 280 pupils through food education programmes. Our food redistribution work saved almost 92,000 meals, preventing 146 tonnes of CO?e emissions, while our efforts were recognised with the FVA Green/Environmental Award at the 2025 Volunteering and Voluntary Sector Awards. Through food provision, education, greenspaces and community engagement, EATS Rosyth continues to tackle food insecurity, build resilience and create welcoming spaces where everyone feels valued.

EATS Greenspaces

The Community Garden and Centenary Orchard remain at the heart of our growing activities. They continue to be thriving hubs where people of all ages can learn, volunteer and connect with nature. New hot compost bins have reduced landfill waste and enriched the soil, while family Garden Club sessions, biodiversity projects and cooking workshops with garden produce encouraged people to eat healthily and explore new skills. Over 100 children from schools and nurseries took part in planting, harvesting and nature sessions, with families enjoying themed activities such as Bee Day and wild garlic butter making. These spaces demonstrate how growing food, caring for the environment and learning outdoors can support wellbeing and strengthen community ties.

EATS Hub (Community Food, Cooking and Partnerships)

The Hub on Queensferry Road has become the beating heart of EATS Rosyth, open Monday to Friday as a welcoming place for food, learning and connection. It plays a vital role in addressing food insecurity by turning surplus ingredients into meals and providing hands-on cooking opportunities. Our social cooking and baking groups regularly prepared ready meals for the Larder and treats for the café, while students from The Bridges Pupil Support Centre contributed more than 300 meals, developing confidence and practical skills. Partnerships with Foodiverse and Neighbourly saved over 104,000 meals and prevented 156 tonnes of CO?e, while events such as the Fife Roots launch inspired local, seasonal eating.

Equally important are the community groups who use the Hub. The Well, STAND Dementia-Friendly Group, Alzheimer's Society, Christians Against Poverty and Plate Up for Fife are among those who deliver activities here, alongside inclusive sessions such as Parkinson's Café, craft clubs, bingo and yoga. These collaborations reduce isolation, support wellbeing and strengthen resilience, ensuring the Hub is both a community kitchen and a trusted centre of connection.

EATS Living Room Café

Now in its second year, the Living Room Café has established itself as a cornerstone of Rosyth life. Serving affordable, home-cooked meals made with surplus and garden produce, it provides not just nourishment but also companionship and dignity. Through our Pay Forward scheme, over £1,500 worth of meals were shared with those most in need, while thousands of visitors enjoyed the café's warm welcome and familiar menu favourites. For volunteers, the café offers valuable training and confidence-building, with some moving on into employment. For customers, it is a place of belonging that combats isolation and builds community.

EATS Educates

EATS Educates continued to inspire children and families to grow, cook and care for the environment. All four primary schools in Rosyth participated, with 286 pupils directly involved in weekly lessons and a further 600 benefiting through whole-school activities. Pupils helped build raised beds, planted trees and took part in a Food and Farming Event run in partnership with the Royal Highland Education Trust. Feedback showed high levels of engagement, with pupils particularly enjoying planting, cooking and tasting sessions. Teachers reported strong links to the curriculum, while parents and volunteers valued the opportunity to improve school biodiversity and food knowledge. The programme continues to develop children's skills, confidence and healthy habits while strengthening school-community connections.

Page 3

ROSYTH COMMUNITY PROJECTS LIMITED

REPORT OF THE TRUSTEES for the year ended 30 June 2025

EATS Volunteering

Volunteers are at the heart of everything we do. With 132 people aged between 14 and 86 contributing more than 22,000 hours, their commitment powers our café, Hub, orchard and garden. Their efforts were recognised at the 2025 Fife Volunteering and Voluntary Sector Awards, where both volunteers and trustees were nominated for their contributions. Volunteering at EATS provides not only practical help for the organisation but also opportunities for personal growth, social connection and a sense of purpose. Each individual, whether cooking meals, delivering food, tending the garden or helping at events, plays a part in making Rosyth a healthier, more resilient community.

Conclusion

The year 2024-25 has been one of growth, resilience and impact for EATS Rosyth. Through food, greenspaces, education and volunteering, we have strengthened community ties, reduced waste and created spaces of dignity, learning and belonging. With strong partnerships and continued support, we are well placed to build an even more resilient future.

FINANCIAL REVIEW

Financial position

Income from the year was £354,276 (2024 - £396,353) primarily from grants and donations. With expenditure of £453,694 (2024 - £335,364), the charity had a deficit of £99,418 (2024 - surplus of £60,989).

At 30 June 2025, the charity had total funds of £857,053 (2024 - £956,471) which consisted of £256,951 (2024 - £269,325) unrestricted funds and £600,102 (2024 - £687,146) of restricted funds.

Reserves policy

The charity aims to build up free reserves (the unrestricted funds less the value of tangible assets or designated funds not readily available to be spent), equivalent to 3 months costs, to ensure funds are available to meet liabilities as they fall due and provide funds for future developments. At 30 June 2025, the charity had free reserves of £86,553 (2024 - £120,595) and we are very close to this target.

FUTURE PLANS

Looking ahead, EATS Rosyth is committed to building on the successes of 2025 by strengthening our organisation and ensuring long-term sustainability. We will continue to develop our team of staff and volunteers, providing training and opportunities for skill-sharing so that we can deliver high-quality projects while supporting individual growth.

Community engagement will remain at the heart of our work. We aim to expand our cooking, gardening, and family programmes to reach more people, ensuring activities are inclusive and welcoming to all. We also want to act on feedback by involving minority communities more actively, celebrating a wider range of food traditions and cultural practices.

Building partnerships will be central to our plans. By working closely with local schools, youth groups, health initiatives, and other community organisations, we will create stronger connections and widen participation. We also look forward to continuing collaboration with corporate partners and local businesses who bring valuable expertise and resources.

To maintain our income streams, we will diversify fundraising efforts through community events, grants, and donations, while strengthening income from food growing and catering activities. By doing so, we will secure the resources needed to care for our greenspaces and support a thriving, resilient Rosyth.

Page 4

ROSYTH COMMUNITY PROJECTS LIMITED

REPORT OF THE TRUSTEES

for the year ended 30 June 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Rosyth Community Projects Limited is a charitable company limited by guarantee, as defined by the Companies Act 2006. The company was incorporated in June 2016 and received charitable status in September 2018.

The charity is governed by its memorandum and articles of association with a membership that elects, at their Annual General Meeting, a Board of up to 12 charity trustees who manage the affairs of the charity on behalf of the membership.

The Board is supported by a small staff team who deliver the day-to-day activities of the charity.

Recruitment and appointment of new trustees

As set out in the Articles of Association, directors are elected annually, from among the members of Rosyth Community Projects Limited at the annual general meeting. At each annual general meeting, all directors retire from office but are then eligible for re-election. Any member, providing he/she is willing, may be elected. The directors may also at any time appoint any member, providing he/she is willing, to be a director.

All members are circulated with invitations to nominate directors, in advance of each annual general meeting. When considering appointing directors, the board have regard to the mixture of skills and experience of the existing directors, and to the requirement for any specialist skills.

Directors undergo an induction process, which includes a meeting with the Chair and General Manager to brief them on their legal obligations under charity and company law; the Scottish Charity Regulator's guidance on trustee duties; the charity's Memorandum and Articles of Association; decision-making processes and any sub-committees; the business plan, budget and recent performance of the charity. In addition, they are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. All new directors also meet with key employees and visit the charity's core projects, to ensure that they gain a holistic view of its values, vision and approach.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

SC538909 (Scotland)

Registered Charity number

048688

Registered office

Rosyth Community Hub 115A Queensferry Road Rosyth Fife KY11 2PS

Trustees

M Cascarino L Mayne (resigned 31.7.24) S R Stewart (resigned 16.10.25) L Temple (resigned 18.11.25) D Barbour A Griveteanu B Lumsden A Wright N M Smith (appointed 18.11.25) V Wardrope (appointed 18.11.25) D M Marshall (appointed 18.11.25) W Lynch (appointed 18.11.25)

Page 5

ROSYTH COMMUNITY PROJECTS LIMITED

REPORT OF THE TRUSTEES

for the year ended 30 June 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

S&W Partners (Scotland) Limited

Q Court 3 Quality Street Edinburgh EH4 5BP

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

27/03/2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................... A Wright - Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROSYTH COMMUNITY PROJECTS LIMITED

I report on the accounts for the year ended 30 June 2025 set out on pages eight to twenty four.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 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)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustees 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 :

have not been met; or

Craig Hunter

The Institute of Chartered Accountants of Scotland

S&W Partners (Scotland) Limited Q Court 3 Quality Street Edinburgh EH4 5BP

Date: ............................................. 30th March 2026

Page 7

ROSYTH COMMUNITY PROJECTS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 June 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
39,566
Charitable activities
5
Charitable activities
-
Other trading activities
3
100,990
Investment income
4
4,526
Total
145,082
EXPENDITURE ON
Raising funds
43,142
Charitable activities
6
Charitable activities
114,314
Total
157,456
NET INCOME/(EXPENDITURE)
(12,374)
RECONCILIATION OF FUNDS
Total funds brought forward
269,325
TOTAL FUNDS CARRIED FORWARD
256,951		 Restricted
funds
£
209,194
-
-
-
209,194
-
296,238
296,238
(87,044)
687,146
600,102		 2025
Total
funds
£
248,760
-
100,990
4,526
354,276
43,142
410,552
453,694
(99,418)
956,471
857,053		 2024
Total
funds
£
296,552
1,354
89,121
9,326
396,353
39,468
295,896
335,364
60,989
895,482
956,471

The notes form part of these financial statements

Page 8

ROSYTH COMMUNITY PROJECTS LIMITED

STATEMENT OF FINANCIAL POSITION 30 June 2025

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
16
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
£
700,994
2,250
5,416
235,684
243,350
(27,920)
215,430
916,424
(59,371)
857,053
256,951
600,102
857,053		 2024
£
755,498
2,000
9,157
315,994
327,151
(54,308)
272,843
1,028,341
(71,870)
956,471
269,325
687,146
956,471

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

ROSYTH COMMUNITY PROJECTS LIMITED

STATEMENT OF FINANCIAL POSITION - continued 30 June 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27/03/2026 ............................................. and were signed on its behalf by: Mik ............................................. A Wright - Trustee

The notes form part of these financial statements

Page 10

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 June 2025

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, 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 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income consists of grants, donations, government grants, and income from investments and related income tax recoverable and is credited in the year in which it is receivable except when received in advance, when it is credited in the year in which it falls due. Income investment relates wholly to interest received on bank deposits.

Trade from charitable trading activity relates to the operation of the community hub cafe and income is accounted for when earned.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the 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 the use of resources.

CHARITABLE ACTIVITIES

Charitable activities include expenditure directly related to the objects of the charity, including such support costs identifiable as an integral part of the carrying out of those charitable activities.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Heritable property - 7% on cost Plant and machinery - 20% per annum on cost Motor vehicles - 25% per annum reducing balance

Tangible fixed assets are capitalised if they have a value greater than £250 and can be used for more than one year. They are valued at cost or, if gifted, at their value on receipt.

The carrying values of tangible fixed assets are reviewed for impairment on an annual basis.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

continued...

Page 11

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

1. ACCOUNTING POLICIES - continued

TAXATION

The charity is exempt from corporation tax on its charitable activities.

Irrecoverable VAT is included in the asset cost or expense to which it relates.

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 arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

COMPANY STATUS

The charity is a company limited by guarantee. The company is a membership organisation and the Trustees named on page 3 were elected or appointed under the Memorandum and Articles of Association. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Grants
Services provided
Rosyth gala income		 2025
£
21,101
-
199,393
-
28,266
248,760		 2024
£
24,558
4,000
235,626
5,000
27,368
296,552

continued...

Page 12

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

2. DONATIONS AND LEGACIES - continued

Fife council
Impact Funding Partners
Rosyth Community Council
The Robertson Trust
The National Lottery
Bank of Scotland Foundation
Strive Towards a New Day
Asda Foundation
Fife Communities Climate Action
Greener Kirkcaldy
Mushroom Trust
OVO Foundation
The Agnes Hunter Trust
The Crown Estate
Greener Fife
3.
OTHER TRADING ACTIVITIES
Fundraising events
Cafe takings
Hire of hub
Other
4.
INVESTMENT INCOME
Bank interest		 2025 2025 2024
£ £
15,963 111,989
10,285 6,500
- 1,500
13,000 13,000
50,296 70,125
33,465 4,465
- 12,050
- 1,200
1,000 1,000
9,500 5,397
- 3,400
40,140 5,000
12,000 -
8,282 -
5,462 -
199,393 235,626
2025
£
8,332
86,301
5,343
1,014
100,990
2025
£
4,526		 2024
£
4,666
81,149
3,306
-
89,121
2024
£
9,326

continued...

Page 13

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Charitable activities
Grants received, included in the above, are as follows:
Agnes Hunter Trust
6.
CHARITABLE ACTIVITIES COSTS
Charitable activities
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Rent and rates
Insurance
Light and heat
Telephone and internet
Postage and stationery
Advertising
Volunteer travel expenses
IT costs
Training
Cleaning
Sundry expenses
Food expenses
Garden expenses
Repairs and renewals
Events and catering
Gala expenditure
Motor expenses
Depreciation		 Direct
Costs (see
note 7)
£
404,776		 2025
£
-
2025
£
-
Support
costs
£
5,776
2025
£
232,840
4,448
1,915
11,655
888
1,457
138
726
2,077
879
3,337
1,532
-
576
1,902
49,960
24,620
1,985
63,841
404,776		 2024
£
1,354
2024
£
1,354
Totals
£
410,552
2024
£
133,609
3,093
2,502
13,749
926
692
-
507
2,036
1,625
2,405
2,352
5,042
3,152
1,715
24,612
27,312
1,628
63,285
290,242

continued...

Page 14

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£ £
Depreciation - owned assets 63,841 63,284

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

10. STAFF COSTS

2025 2024
£ £
Salaries 225,923 125,440
Employers' pensions 6,185 8,169
232,108 133,609

No employee received remuneration of more than £60,000 (2024 - none).

The average number of employees was 15 (2024 - 9).

The company operates a defined contribution pension scheme in respect of its employees. The assets are held by independent managers. The pension charge of £6,185 (2024 - £8,169) represents contributions due from the charity for the year. At the year end £1,150 (2024 - £3,991) contributions were outstanding.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
46,105
Charitable activities
Charitable activities
-
Other trading activities
89,121
Investment income
9,326
Total
144,552
EXPENDITURE ON
Raising funds
39,468		 Restricted
funds
£
250,447
1,354
-
-
251,801
-		 Total
funds
£
296,552
1,354
89,121
9,326
396,353
39,468

continued...

Page 15

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
Charitable activities
Charitable activities
89,544
Total
129,012
NET INCOME
15,540
Transfers between funds
(17,238)
Net movement in funds
(1,698)
RECONCILIATION OF FUNDS
Total funds brought forward
271,024
TOTAL FUNDS CARRIED FORWARD
269,326
12.
TANGIBLE FIXED ASSETS
Heritable
Plant and
Motor
property
machinery
vehicles
£
£
£
COST
At 1 July 2024
834,964
31,963
3,595
Additions
-
9,337
-
At 30 June 2025
834,964
41,300
3,595
DEPRECIATION
At 1 July 2024
96,216
16,703
2,458
Charge for year
58,448
4,768
284
At 30 June 2025
154,664
21,471
2,742
NET BOOK VALUE
At 30 June 2025
680,300
19,829
853
At 30 June 2024
738,748
15,260
1,137		 - continued
Restricted
funds
£
206,352
206,352
45,449
17,238
62,687
624,458
687,145
Computer
equipment
£
1,035
-
1,035
682
341
1,023
12
353		 Total
funds
£
295,896
335,364
60,989
-
60,989
895,482
956,471
Totals
£
871,557
9,337
880,894
116,059
63,841
179,900
700,994
755,498		 Total
funds
£
295,896
335,364
60,989
-
60,989
895,482
956,471

continued...

Page 16

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

13.
STOCKS
2025
£
Stocks
2,250
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Other debtors
2,116
Prepayments
3,300
5,416
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Loans less than one year (see note 17)
12,499
Trade creditors
2,524
Other creditors
6,906
Deferred income
300
Accruals
5,691
27,920
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
£
Loans less than one year (see note 17)
59,371
17.
LOANS
An analysis of the maturity of loans is given below:
2025
£
Amounts falling due within one year
12,499
Amounts falling due more than one year
59,371
71,870		 13.
STOCKS
2025
£
Stocks
2,250
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Other debtors
2,116
Prepayments
3,300
5,416
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Loans less than one year (see note 17)
12,499
Trade creditors
2,524
Other creditors
6,906
Deferred income
300
Accruals
5,691
27,920
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
£
Loans less than one year (see note 17)
59,371
17.
LOANS
An analysis of the maturity of loans is given below:
2025
£
Amounts falling due within one year
12,499
Amounts falling due more than one year
59,371
71,870		 2024
£
2,000
2024
£
1,322
7,835
9,157
2024
£
12,499
12,548
3,992
12,500
12,769
54,308
2024
£
71,870
2025 2024
£ £
12,499 12,499
59,371 71,870
71,870 84,370

continued...

Page 17

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities
Long term liabilities		 Unrestricted
funds
£
250,164
94,078
(27,920)
(59,371)
256,951		 Unrestricted
funds
£
250,164
94,078
(27,920)
(59,371)
256,951		 Unrestricted
funds
£
250,164
94,078
(27,920)
(59,371)
256,951		 Restricted
funds
£
450,830
149,272
-
-
600,102		 Restricted
funds
£
450,830
149,272
-
-
600,102		 2025
Total
funds
£
700,994
243,350
(27,920)
(59,371)
857,053		 2024
Total
funds
£
755,498
327,151
(54,308)
(71,870)
956,471
2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Fixed assets 245,316 510,182 755,498 815,846
Current assets 137,687 189,464 327,151 193,639
Current liabilities (41,808) (12,500) (54,308) (29,633)
Long term liabilities (71,870) - (71,870) (84,370)
269,325 687,146 956,471 895,482

continued...

Page 18

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated fund - The Robertson Trust
Restricted funds
The National Lottery Communities Fund
Rosyth Gala
Capital Costs of Developing a new
Community Hub
Community Hub Refurbishment
Warm Spaces
Community Garden Regeneration
Bank of Scotland Foundation - Invest
Grant
Community Hub Energy Cost
Creative Therapeutic Activities
Centenary Orchard - Classroom upgrade
Greenspaces
EATS Educates Fund
Mental Health and Wellbeing Fund
Sensory Garden Fund
Shed Grant
Larder Fund
Agnes Hunter Trust
Impact Funding Partners - Volunteering
Support Fund
TOTAL FUNDS		 At 1.7.24
£
264,166
5,159
269,325
-
26,546
487,951
22,835
-
3,000
-
981
35,480
164
5,000
92,745
563
3,382
6,499
2,000
-
-
687,146
956,471		 Net
movement
in funds
£
423
(12,797)
(12,374)
141
3,646
(57,817)
(1,999)
1,655
-
1,533
(302)
(12,087)
-
10,344
(30,997)
157
(3,305)
(6,054)
(528)
8,498
71
(87,044)
(99,418)		 Transfers
between
funds
£
(7,638)
7,638
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At
30.6.25
£
256,951
-
256,951
141
30,192
430,134
20,836
1,655
3,000
1,533
679
23,393
164
15,344
61,748
720
77
445
1,472
8,498
71
600,102
857,053

continued...

Page 19

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

19. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated fund - The Robertson Trust
Restricted funds
The National Lottery Communities Fund
Rosyth Gala
Capital Costs of Developing a new
Community Hub
Community Hub Refurbishment
Warm Spaces
Bank of Scotland Foundation - Invest
Grant
Community Hub Energy Cost
Creative Therapeutic Activities
Greenspaces
EATS Educates Fund
Mental Health and Wellbeing Fund
Sensory Garden Fund
Shed Grant
Larder Fund
Agnes Hunter Trust
FCCAN 2025
Impact Funding Partners - Volunteering
Support Fund
TOTAL FUNDS		 Incoming
resources
£
132,082
13,000
145,082
50,296
28,266
-
-
4,881
33,465
-
151
30,548
27,640
5,462
-
5,200
-
12,000
1,000
10,285
209,194
354,276		 Resources
Movement
expended
in funds
£
£
(131,659)
423
(25,797)
(12,797)
(157,456)
(12,374)
(50,155)
141
(24,620)
3,646
(57,817)
(57,817)
(1,999)
(1,999)
(3,226)
1,655
(31,932)
1,533
(302)
(302)
(12,238)
(12,087)
(20,204)
10,344
(58,637)
(30,997)
(5,305)
157
(3,305)
(3,305)
(11,254)
(6,054)
(528)
(528)
(3,502)
8,498
(1,000)
-
(10,214)
71
(296,238)
(87,044)
(453,694)
(99,418)

continued...

Page 20

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated fund - The Robertson Trust
Restricted funds
The National Lottery Communities Fund
Rosyth Gala
Capital Costs of Developing a new
Community Hub
Community Hub Refurbishment
Warm Spaces
Community Garden Regeneration
The Volunteering Support Fund
Bank of Scotland Foundation - Invest
Grant
Community Hub Energy Cost
Creative Therapeutic Activities
Centenary Orchard - Classroom upgrade
Greenspaces
Cost of Living
Seed and Development Fund
EATS Educates Fund
Mental Health and Wellbeing Fund
Sensory Garden Fund
Shed Grant
Larder Fund
TOTAL FUNDS		 At 1.7.23
£
271,024
-
271,024
-
13,367
545,768
24,834
-
3,000
-
26,240
981
9,500
768
-
-
-
-
-
-
-
-
624,458
895,482		 Net
movement
in funds
£
10,380
5,159
15,539
(179)
57
(57,817)
(1,999)
(197)
-
(82)
(29,871)
-
25,980
(604)
5,000
(26)
(1)
92,745
563
3,382
6,499
2,000
45,450
60,989		 Transfers
between
funds
£
(17,238)
-
(17,238)
179
13,122
-
-
197
-
82
3,631
-
-
-
-
26
1
-
-
-
-
-
17,238
-		 At
30.6.24
£
264,166
5,159
269,325
-
26,546
487,951
22,835
-
3,000
-
-
981
35,480
164
5,000
-
-
92,745
563
3,382
6,499
2,000
687,146
956,471

continued...

Page 21

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated fund - The Robertson Trust
Restricted funds
The National Lottery Communities Fund
Rosyth Gala
Capital Costs of Developing a new
Community Hub
Community Hub Refurbishment
Warm Spaces
The Volunteering Support Fund
Bank of Scotland Foundation - Invest
Grant
Creative Therapeutic Activities
Centenary Orchard - Classroom upgrade
Greenspaces
Supported Volunteering in the Heart of the
Community
Cost of Living
Seed and Development Fund
EATS Educates Fund
Mental Health and Wellbeing Fund
Sensory Garden Fund
Shed Grant
Larder Fund
TOTAL FUNDS		 Incoming
resources
£
131,552
13,000
144,552
50,885
27,369
-
-
4,990
6,500
4,465
31,742
-
5,000
1,354
1,200
1,000
100,000
5,397
3,400
6,499
2,000
251,801
396,353		 Resources
Movement
expended
in funds
£
£
(121,172)
10,380
(7,841)
5,159
(129,013)
15,539
(51,064)
(179)
(27,312)
57
(57,817)
(57,817)
(1,999)
(1,999)
(5,187)
(197)
(6,582)
(82)
(34,336)
(29,871)
(5,762)
25,980
(604)
(604)
-
5,000
(1,354)
-
(1,226)
(26)
(1,001)
(1)
(7,255)
92,745
(4,834)
563
(18)
3,382
-
6,499
-
2,000
(206,351)
45,450
(335,364)
60,989

The objects of each designated funds are as follows:

The Robertson Trust Funding is allocated towards the General Manager salary costs.

The objects of each of the restricted funds are as follows:

Improving the Environment Greenspace costs
The National Lottery Communities
Fund Fund to encourage greenspace events for families
Project Manager Staff Revenue fund for staff salary
Healthy Mind and Body Fund to cover events and activities for mental wellbeing and
wellness.
COVID-19 Fund to provide community Covid-19 support to those in need.
Rosyth Gala Fund to provide community gala day for the children and people of
the community

continued...

Page 22

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

19. MOVEMENT IN FUNDS - continued

Community Hub Fund Fund to cover refurbishment cost of conversion of former bank
premises to new community hub
Warm Spaces Fund Funding was provided by Fife Voluntary Action to provide warm
spaces and activities over the winter period.
Bite and Blether sessions and Cooking Fife Voluntary Action provided funding towards providing sessions
Club Fund and a cooking club
Communities Mental Health and Fife Voluntary Action provided funding towards the community
Wellbeing Fund garden regeneration
The Volunteering Support Fund Impact Funding provided funding to assist in recruiting additional
volunteers who contribute new volunteering projects or expand
existing ones, with particular focus on volunteers who are
disadvantaged.
Bank of Scotland Foundation Invest The Bank of Scotland Foundation provided funding towards salary
Fund costs, in particular a community food co-ordinator, community cook
and cleaner.
Community Hub Energy Costs Foundation Scotland provided funding towards the energy costs of
running the Community Hub.
Creative Therapeutic Activities Funding was received from Striving Towards a New Day for
creative therapeutic activities and provide a dementia friendly
meeting centre.
Centenary Orchard - Classroom Carnegie Dunfermline Trust provided funding to upgrade the the
upgrade classroom heat and light system.
Supported Volunteering in the Heart of The Agnes Hunter Trust provided funding to expand the number of
the Community volunteering opportunities for disabled adults in the orchard,
garden and community hub.
Cost of Living fund The Asda Foundation provided funding to enable us to offer
community events for free.
Seed and Development fund Fife Communities Climate Action Network provided funding to
enhance play areas with trees, and orchard and garden plants and
activities.
EATS Educates: Children and Families Fife Council provided funding to work with primary schools with
Growing and Eating Fruit and Veg Growing and Eating Fruit and Veg the aim of improving the diets
of children, to encourage children to learn from plant to plate, to be
self sufficient, how to cook with ingredients and involve parents.
Sensory Garden Fund Funding has been provided by the Mushroom Trust for building a
sensory garden on the orchard.
Shed Grant Funding has been provided to build a new Tea Shed in the
Community Garden.
Larder Fund Funding has been provided to ensure there is product on the shelves
in our larder for people to benefit from.

continued...

Page 23

ROSYTH COMMUNITY PROJECTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 June 2025

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2025 (2024 - none).

Page 24

ROSYTH COMMUNITY PROJECTS LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 June 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Services provided
Rosyth gala income
Other trading activities
Fundraising events
Cafe takings
Hire of hub
Other
Investment income
Bank interest
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising expenditure
Other trading activities
Opening stock
Cafe expenditure
Closing stock
Charitable activities
Wages
Pensions
Rent and rates
Insurance
Light and heat
Telephone and internet
Postage and stationery
Carried forward		 2025
£
21,101
-
199,393
-
28,266
248,760
8,332
86,301
5,343
1,014
100,990
4,526
-
354,276
1,202
2,000
42,190
(2,250)
41,940
225,923
6,917
4,448
1,915
11,655
888
1,457
253,203		 2024
£
24,558
4,000
235,626
5,000
27,368
296,552
4,666
81,149
3,306
-
89,121
9,326
1,354
396,353
312
-
41,156
(2,000)
39,156
125,440
8,169
3,093
2,502
13,749
926
692
154,571

This page does not form part of the statutory financial statements

Page 25

ROSYTH COMMUNITY PROJECTS LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 30 June 2025

Charitable activities
Brought forward
Advertising
Volunteer travel expenses
IT costs
Training
Cleaning
Sundry expenses
Food expenses
Garden expenses
Repairs and renewals
Events and catering
Gala expenditure
Motor expenses
Depreciation of tangible fixed assets
Support costs
Governance costs
Independent examination
Accountancy fees
Payroll bureau services
Pension regulator penalty
Total resources expended
Net (expenditure)/income		 2025
£
253,203
138
726
2,077
879
3,337
1,532
-
576
1,902
49,960
24,620
1,985
63,841
404,776
1,550
3,802
424
-
5,776
453,694
(99,418)		 2024
£
154,571
-
507
2,036
1,625
2,405
2,352
5,042
3,152
1,715
24,612
27,312
1,628
63,285
290,242
1,480
3,490
284
400
5,654
335,364
60,989

This page does not form part of the statutory financial statements

Page 26