THE HADDINGTON GARDEN TRUST SCIO FINANCIAL STATEMENTS 31 DECEMBER 2024 Charity NLJmber SC048702
THE HADDINGTON GARDEN TRUST SCIO MEMBERS QF THE BOARD AND PROFESSIONAL ADVISERS Reglslerod charlty name The Haddinglon Garden Trust SCIO Charlty number SC048702 TrustMs Ind•pendent examlner Bankers Bank of Scotland 44 Court Street Haddington East Lothian EH413NP TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 Thè Trustees have pleasure in presenling their report and the unaudited financial statements of the charity for the year ended 31 December 2024. REFERENCE AND ADMINISTRATIVE DETAILS Reference and administrative details are shown in the schedule of members of the board and professional advisor5 on page 1 of the financial statements. TRUSTEES The Trustees who served the charty during th8 year are.. STRUCTURE. GOVERNANCE AND MANAGEMENT
THE HADDINGTON GARDEN TRUST SCIO The Haddington Garden Trust SCIO is a chantable Trust and the purposes and administration arrangemenls are set out in OUT Constrtutmjn of 2019. The Trust is responsilye for the management of St. Mary's Pleasance, the community garden of 0.65 hectares lOted within the Royal Burgh of Haddington. The Trustees have delegated the day-to-day management of Ihp. r.umn)unity garden to a Garden Committee which operates under the chaimianship of who attends and reports to Ihe Trustees at th8ir regular meetings. The Trustee.8 remain Tesponsible for all statutory, employmenl and fund4aising matteT5. The Garden Committee works dosely with th8 Trustegs and fomally reports to the Trust8gS twice in each year to plan budgets and to report outo)mes. OBJECTIVES AND ACTIVITIES The Trust holds tille to Ihe gardèn adjoining Haddington House. its purposes are to presetye the garden for the public benefit and to develop the garden as an old Scottish garden. .D¢1111.i. G,4111+411 is a heritage walled garden and occupies about 0.65 hectar•s 11.6 acres) between St. Mary's Churchyard. Lady Kitty's Garden and Haddinglon House. which dales from 1648. The main access to the garden is from Sidegale. one of the old08t streets in the Roy81 Burgh. The garden was designed by the arthilecl toa specificalion of the late . fomer Director of the Royal Kew. Some of th8 garden % l)c>iJn arywa Is were built by Napoleonic prisoners of war. The design reflects the features of a 17th century Scottish garden. 11 contains a mount a sunk8n garden. both p8rit>J features. There is also a boxed homb8am walk, cottage garqen, orchard and meadow. period rose border and ralsed herb b8ds. The pleached allee of laburnuffl is spectacular in May and June. As far as is possible. all the trees. shrubs and herbs are types known to have been in existence in Scodand in the 17th century. The trees in the orthafd represenl varieti8s from the 17th to the earty 201h century, indu¢ing White Melrose. Galloway Pippin, Stobo Castle and stsding Castle. The meadow is plantgj wilh spring bulbs and wildflowers to provide a display from snowdrops early in the year t• oxlips in April. Summer wildflowers Ihon take over. Jar ACHIEVEMENTS. PERFORMANCE and IMPACT In the year ending December 2024 Grants and Donations wern recelved from charitable bodies and individuals. A generous donation was made by the AEB Tnjst for a tree to commemorate Queen Elizabeth and towards the re costs of the garden. The trustees acknowledge the gratitude the Stevenston Chafltable Trust's multi-y8ar commrtmenl to the maintenance of the garden. A grant from The Stanley Smith (UK) Horticultural TTUSI was generously awarded and hBS enabled the replanting and enhancement of the Cottage Garden. The Trustees are indebted to East Lothian Council On8 Council Partnership Fund and other donors induding individuals both narn8d and anonymous for iheir generosity. These contributions onabled the Trustees to Instsll a stone sundial in the sunken garden which was beautifijlly crafled and installed by trainees at The Ridge in Dunbar. We were delighted to welcome our new gardener, who is an asset. h•lping to maintain and upkeep the garden and engage wil e communi y who visited the gartlen during 2024. is supported by new volunteers. The Tru51 will be hokjing an Qpen Aftemoon in spiiiig 025 to develop its volunleer programme.
THE HADDINGTON GARDEN TRUST SCIO . our gard8n manager, has continued lo supervise all aspecls of the garden and maintained good links with Blooming Haddington. East Lothian Council and other community groups. All aspecls of the garden are in gcrf>J shape and much admired. This sumffler Sl Mary's Pleasance Garden was delighted lo be chosen as the Beautiful Scotland. Discretionary Award Winner through 81)mIng Haddingion. As it is over 40 years since it was first created the various features of the 9arden are undergoing renewal as part of a rolling &year prraMMe. Thi5 year work has focused on replanting an area that was cleared in 2017- see l-.,,Ir(41.-11 Fei.: j)1 Jrl. We were able to realise our refurbishment and refresh the Cottage Garden. with help from plants supplied by MacPlants and lo Blooming Haddingion volun18ers who worked hard wlth the Preparation and planting. W8 look fOard to seeing the iesults in 2025. A variety of hawthom tree has bpe coronation of King Charles 111. Joined by his PredeSSOr plant the special hawthom li L'L,. IAntpd HI thp heart of Haddington lo mark the Lord Lieutenant for East Lothian, w85 E, chainnan of Haddington Garden Trust, to
THE HADDINGTON GARDEN TRUST SCIO The wet. early summer planting ceremony was also attended by the HaddiNJton Garden Truslees and some hxals. The Wild Flower Meadow in the (Kthard is pr(KJressing well. the new peri1 roses estsblished and there was a gcKKI harvest of fruit. nuts and vegeLibles which We made available for sale. The new Walk Around the Garden twklet is a fantastic resouro and proving helpfij to guide those visiti'ng, such as the Edinburgh U3A did in the summer. We hosted another film set booking and weddingsl pTrK>to shlS in the garden arKI is an importanl inLJ)me stream. Pro(Jress has been made in parknersh¥) wilh East Lothon C(yJnol on the plans for repairfng thè boundary wall. A planning apFdication will be submrtied in early 2025 and plans to appoint a contractor lo undertake the works latef in the year are weu undepway so that v can bring the rear area of the garden back to t(w condition. We have had go feedback from a wde raroe of indNMluals and groups have enjoyed the quality and ambience of the garden. We seem to have 9Ot the balance between foorfall in the garden and tranquillity about ri9hL The Garden ntinUeS to provide a sbgnificant resource for the lttal c))mmunity. We enjoy welcoming the nursery. young parents ar¥J junior library groups who use the garden f( recrealion and leaming. along Yiith the local camera and paintiNJ dubs. We are vp.ry S3d lo IcM)se our chaimMn. and Duchess of Hamilton who stood down at the AGM in December 2024. AII long Standing trustees. they have CtrIted lo the ongoir¥J success and management of the TrusL Their sn[ficant contributsons to imrxovements in the garden are a ffttirvJ18gw. We thank them for their tireless commitinent over the year5. as our new Patr1 and Ik forwatd to dington Garden Trusl in 2025. We are delighted however. to have working wih him to improve resil FINANCIAL REVIEW
THE HADDINGTON GARDEN TRUST SCIO Full details of the financial results are sh(rwn in the Statement of Financial ActivitTres on page RESPONSIBIUTIES OF THE TRUSTEES The charity's Trustees are responsible for prepanng the Tnjstees Annual Report and the financial statements in accordan with applicable law and fegukgtions. The law applicable to charib'es in Scfjuand requires the Trustees to prepare financial statements for each finanoal year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kin9dom Generally A(xepled Ac(x>unt'ng Practice (United KingdLxn Aco)unting Starxjards and aPpIable law). The Trustees must not approve the financial statements U[eSS they are satisfied that they give a true and fair view of the of the Lanty and the inLX)me and eyndiiure of the chanty for that P8ri¢)d. In preparing the finanoal statements, the Trustees are required to: select suiiabje accnE1ng tK)licies and then apply thom nsISten11Y observe the methods and principles in the chantS SORP. make judgements and ant1Th3 estwnates that are reasonable and prudenl. stste vthether applicable accounb'ng stsndards have been followed. subj'ect to any material departures disclosed and explained in Ihe financial statements" prepare the financial statements on the going concem basis unless it is inappropriate to presume that the chanty w1 ¢tinue in operation. The TTUStees are responsible for kee.n9 adequate accWnti3 re(S that are suffi¢ienl to show and explain the chanty's transactions and disd05e with reasonable ac(xJracy at any time the financial posiiion of carity and enable Ihem to ensure that the financial slatements compty 7th the Charities and Ttee InveStrnt (ScotlarKI) Act 2CL)5 and the Charities Accounts (Scodand) RegulatFons 2006. They are also responsible for safeguarding the assets of the charity and hence for takn'n9 reasonablo steps for the prevent and detection of fraud and other irregularities. INDEPENDENT EXAMINER has been appointsd as independent examirw lor the ensurirKJ year. Siqned on behalf of thrfh. Tnitlpps fyvkf 2025
THE HADDINGTON GARDEN TRUST SCIO
THE HADDINGTON GARDEN TRUST SCIO INDENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HADDINGTON GARDEN TRUST YEAR ENDED 31 DECEMBER 2024 I report on the accounts ol the charity for the year ended 31" December 2024 which are set outon pages710 11. Respectlva responslbllttlès of Trustees and examlnor The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scolland) Act 2005 and the Chanbes Accounts {ScOand) Regulalions 2006. The Charty Trustees consider that the audit requiremenl of Regulation 10{1) la) to Ic} of the AcLx)unts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) (cl of the Act and to stale whether matter5 have come to our attention. Basls of Independent examlne¢s statomenl My examination is carried out in accordan with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006. An examination indudes a review of the accounting records kept by the charity and a cofflparison of the accounts presented wrth those records. It also includes consideration any unusual items of disdosures in the accounts and seek5 explanations from the Trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not exprèss an audrt opinion on the view given by the accounts. Independent examlner's statement In the course of my examinab'on. no m8tter has come to my attentr'on which gives me reasonable cause to believe that in any material re5P8Ct the requirernents.. lo 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 comply with Regulation 8 of the 2006 Accounts Regulations have not been mel. or 2. to which, in my opinion. attention should be drawn in order lo enable a ro er STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2024
THE HADDINGTON GARDEN TRUST SCIO Total Funds Note 2024 2023 INCOME Income from charitable activities: Donats'ons Interest 17.337 19.365 819 TOTAL INCOME 18,379 20,183 EXPENDITURE Charitable activities 415 119,803 116.795 TOTAL EXPENDITURE (19,803 (16.995 NET INCOME I(EXPENDITURE) (1,424) 3,388 Funds brought forward 45,538 42,149 FUNDS CARRIED FORWARD 44,114 45, The Statement of Financial Activities includes all gains and losses in ihe year and therefo a statement of total recognised gains and losses has not been prepared, AEI the atlove amounts relate to continuing activities. The notes on pages 9 to 11 forni part these financial statsments. BALANCE SHEET
THE HADDINGTON GARDEN TRUST SCIO 31 DECEMBER 2024 Note 2024 2023 CURRENT ASSErs Cash al Bank Prepayments 44,541 45,143 819 CREDITORS: Amounts falling due within one year (427) (4241 NET ASSETS 44,114 45,538 FUNDS Unrestricted income funds 45,538 TOTAL FUNDS 44,114 45,538 The financial statements were approved by the members of the committee on the 2025 and are signed on their behalf by: The notos on pages 9 to 11 fomi part these financlal statoménts. NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 The Trust is a charitable incorporated organisation, and its principal offi is Lennoxlove Estate Office, Lennoxlove Haddington, East Lolhian. EH414NZ. The Trust was fomied with the principal objective of the management of St. Mary's Pleasanco. the community garden of 0.65 hectares located within th6 Royal Burgh of Haddingion. io
THE HADDINGTON GARDEN TRUST SCIO 1. ACCOUNTING POUCIES General The accounts have been prepared in acccydance with the Chartbes SORP IFRS 102) Accounting and Reports'ng by Charities: Statement of Recommended Practi applicab to charities preparing their accounts in accor(lance with the Financial Reporting Standwd applicable in the UK and Republic of IrelarNJ (FRS 102) effective (1 January 20191. Financial RetK)rling Standard 102 applicable in the UK and Republic of Ireland, the Charities and Tnjstee Investsnent (ScoUand> Act 2005 and the Charits'es Accounts (Scotland) Regulab"ons 2006 (as amended>. The Trust meets the definition of a public beftefft entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transacb.on value unless otherwise ststed in the relevant accounting FdiGy note. The accounts are presented in sterfing and are rounded to the nearest £. The Trusl has taken advantage of the provisions in the SORP rK)t to prepare a ststement of Cash Flo. Going Concern The Truslees consider that the (rrent financial position of the Trust. tc*Jether with prudent management, will ensure that the Trust will conts'nue in operational existence ft)r the foreseeable future. and they therefore ntinue to adopt the going concem baS accounting in preparing the financial ststements. Income recognltlon All income is recognised in the SOFA when the Trust is legally entitled to the income and the amounts can be quanbfied wth reanable accxjracy. Donations and gift receipts are recognised (m receipt. Expendituro recognitlon Liabilities are rewnised as expendtlure as sol as there is a legal or construdive obligats.on committing the Trusl to that expenditure. li is probat4e that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expendrture is aCUnted fN on an accAl'S basis. The Tntst is not registered for VAT therefore all VAT is charged against the expenditure heading for which it was incurred. Flxed Assets All fixed assets are initially recorded at cosL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 2. Trustè•s' fees li
THE HADDINGTON GARDEN TRUST SCIO No Trustees received fees or expenses during the year. 3. VOLUNTARY INCOME Unrestricted Funds Total Funds 2024 Donations Donab"ons Interest Interest Grants Receivable East Lothian Councrl 2023 14137 14.137 15,365 1.042 819 3.200 18.3T9 3.200 18.379 20,183 4. COSTS OF CHARrrABLE ACTIVMES BY FUND TYPE Unrostrlcted Funds Total Funds 2024 2023 Management of St Marys P*asance Support Costs 19.187 616 19,803 19.187 616 19.803 15,658 1.137 16.795 5. COST OF CHARITABLE ACTMllES BY ACTMTY TYPE Activities undertake Suppor n directy t Costs Total Funds 2024 2023 Management of St Marfs Pleasance 19.80 19,187 616 16,795 NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 6. STAFF COSTS AND EMOLUMEKrs Total staff costs were as follows". 12
THE HADDINGTON GARDEN TRUST SCIO 2024 2023 Wage and Salaries No employee received remuneration of more than £60,(MX) during 2024 or 2023. 11.650 11.424, 7. CREDITORS: Amounts falllng duo wlthln one year 2024 202a Taxation ar Social security 427 424 427 424 8. UNRESTRICTED INCOME FUNDS Balanc¢ at 1 January 2024 Incomlng rosource Outgoing rnsource Galns and losses Balancè at 31 Decémber 2024 General Funds 45.538 18,379 19.803 44.114 9. ANALYSIS OF NET ASSETS BETWEEN FUNDS Net current assets Total Unrestricted funds Total Funds 44,114 44,114 13