**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**
- Improve access to nutritious food.
- Build knowledge, opportunities and skills to develop healthy eating and a healthy food culture.Engage local schools, families and community groups in activities to support food education, climate awareness, health and wellbeing.
- Support mental wellbeing in all that we do and increase opportunities to promote all aspects of health and wellbeing in the community.
## **2. Foster Social Inclusion**
- Maintain safe, accessible, and inclusive spaces for people of all backgrounds in EATS Hub, EATS Community
- Garden and EATS Centenary Orchard.
- Host events and workshops in our spaces for people to come together, share, and learn, ensuring that marginalised groups feel valued and included.
- Work with partner organisations to promote equal access to opportunities and services for everyone in our community.
## **3. Enhance our connection with nature**
- In our Greenspaces, implement and share practices in growing, sustainability practices, biodiversity and nature/wildlife conservation.
- Connect what is grown in our Greenspaces with our food provision in the EATS Hub and EATS Living Room Café. - Develop our community growing culture.Utilise EATS Greenspaces and EATS Hub to provide meaningful learning experiences through classes, workshops and events for a wide range of audiences.
## **4. Grow and Maintain Strong Volunteer Engagement**
- Recruit, train, support and retain a diverse group of volunteers to support all our activities.
- Recognise and celebrate the contributions our volunteers make to the organisation.
- Create a supportive and inclusive volunteer environment that encourages collaboration and personal growth.
## **5. Foster Community Resilience**
- Work in partnership with local organisations and government agencies that help to build resilience in our community.
- Engage the EATS Rosyth community in the decision-making processes, creating opportunities for them to share their opinions.
- Consult with the wider community to gather feedback and make appropriate adaptations.
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 :
- (1) which gives me reasonable cause to believe 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 which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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