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2020-01-31-accounts

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REGISTERED CHARITY NUMBER SCI048951

Kirklee Road Community Allotments Association Trustees Annual Report and Accounts for Year Ending 31[st] December 2020

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CONTENTS

Trustees Annual Report Pages 2 to 6 Independent Examination Page 7 Receipts and Payments accounts and Statement of balances Page 8 Notes to Accounts Pages 9 to 10

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KIRKLEE ROAD COMMUNITY ALLOTMENTS ASSOCIATION TRUSTEE ANNUAL REPORT FOR YEAR ENDED 31[ST] DECEMBER 2020

GOVERNANCE

Kirklee Road Community Allotments Association is a Scottish Charitable Incorporated Organisation (SCIO) (Charity No. SC048951) governed by its constitution.

MEMBERSHIP AND MANAGEMENT

The charity is governed by a Board of Trustees who are responsible for overseeing its activities, ensuring compliance with its governing document and managing its finances. Trustees are appointed in accordance with the charity's constitution and meet regularly to make decisions in the best interests of the charity.

The maximum number of charity trustees is 12

No more than 2 shall be charity trustees who are co-opted under the provisions of the constitution.

The minimum number of charity trustees 3

Membership is open to individuals aged 18 or over who support the charity’s aims and objectives and is managed in accordance with the provisions of the charity’s constitution, specifically Clauses 11 to 25. Trustees are appointed by the Board in accordance with the constitution. The charity also benefits from the support of volunteers who assist in delivering its activities and services.

RISK MANAGEMENT

The trustees have considered the major risks to which the charity is exposed and have reviewed these regularly. Appropriate systems and procedures are in place to manage and mitigate identified risks, particularly in relation to financial controls, governance, and operational activities. The trustees are satisfied that the charity has adequate controls in place to reduce exposure to significant risks.

CURRENT TRUSTEES

ADDRESS

8 Angus Gardens Uddingston G71 6EN

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KIRKLEE ROAD COMMUNITY ALLOTMENTS ASSOCIATION TRUSTEE ANNUAL REPORT FOR YEAR ENDED 31[ST] DECEMBER 2020

CONTACT DETAILS

kirkleeroadallotments@gmail.com

Website

www.kirkleeallotments.co.uk

CHARITABLE PURPOSES

The organisation 's purposes are:

For the benefit of the inhabitants of Bellshill and surrounding areas to provide, or assist in the provision of, facilities in the interests of social welfare for recreation and other leisure time occupation generally; but specifically, to provide or assist in the provision of allotments with the objects of improving the conditions of life for the said inhabitants generally.

To advance environmental protection and improvement, and to promote citizenship and community development by providing the local community access to allotments so that they have the opportunity to be involved in a totally inclusive and accessible activity that will have positive outcomes for the individual and the community.

RESERVES POLICY

The charity’s reserves policy is to maintain an appropriate level of unrestricted funds to support the ongoing operation of the charity and to manage any unforeseen financial commitments. The trustees consider that a reserve level of £1,000 is appropriate, as the charity does not employ staff, own any premises, or have significant ongoing financial liabilities. The trustees will continue to review the level of reserves regularly and consider future projects and activities identified through consultation with the local community, subject to the availability of appropriate funding.

At 31 December 2020 , the charity held unrestricted reserves of £3,135 , which was above the target reserve level set by the trustees.

Closing Balance (31.12.2020)
Bank Account
Cash Account
Total (31.12.2020)
Unrestricted £ Total Funds £
2,951
2,951
184
184
3,135
3,135

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KIRKLEE ROAD COMMUNITY ALLOTMENTS ASSOCIATION TRUSTEE ANNUAL REPORT FOR YEAR ENDED 31[ST] DECEMBER 2020

CURRENT YEAR ACTIVITIES

Membership and Plot Allocation

The current years activities were severely curtailed by the outbreak of the Covid-19 pandemic, with lockdowns in place, meaning that plot holders could only attend for a limited time. The trustees continued to oversee the operation of the Association's membership remotely and plot allocation arrangements throughout the reporting period, ensuring that access to allotment plots was managed fairly, consistently and in accordance with the Association's charitable purposes.

Applications for membership were received and administered through the Association's established application process. All applications were considered by the trustees to ensure applicants met the eligibility criteria, including residency within the local community served by the charity.

Membership applications and the waiting list were reviewed at committee meetings. Plot allocations were approved by the trustees to ensure that decisions were made in an open, fair and transparent manner and that available plots were allocated equitably.

During the reporting period, twenty-one allotment plots were allocated to members. All plots remained occupied and actively cultivated throughout the year, demonstrating continued community demand for the facilities. The trustees monitored the allocation process throughout the year to ensure effective management of this important community asset and to maintain public confidence in the fairness of the Association's procedures.

PLANS FOR FUTURE PERIODS

The trustees will continue to develop and improve the Association for the benefit of its members and the wider community. Priorities for the coming year include:

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KIRKLEE ROAD COMMUNITY ALLOTMENTS ASSOCIATION TRUSTEE ANNUAL REPORT FOR YEAR ENDED 31[ST] DECEMBER 2020

FINANCIAL REVIEW

The charity’s financial position remained stable during the year ended 31 December 2020. Total income for the year was £1,401 , including £1,281 in donations and £120 from charitable activities . Expenditure on charitable activities amounted to £501 , resulting in a surplus of £900 for the year. At the year end, the charity held total funds of £3,135 , compared with £2,235 at 31 December 2019.

The trustees are satisfied that available reserves provide a reasonable level of financial stability and will be used to meet future operating costs and support the continued delivery of the charity's charitable purposes.

The trustees named in this report all served during the year. The Trustees’ Annual Report was approved by the Board of Trustees on and signed on its behalf by:

Signed: John McMillan

Name: •John McMillan

Treasurer

Date 28 Aug 2026 (UTC)

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INDEPENDENT EXAMINER'S REPORT FOR KIRKLEE ROAD COMMUNITY ALLOTMENTS ASSOCIATION FOR YEAR ENDING 31[ST] DECEMBER 2020

(Independent Report on the Accounts)

I report on the accounts of the charity for the year to 31[st] December 2020 , which are set out on the pages of this report.

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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Charities Accounts (Scotland) Regulations 2006 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 INDEPENDENT EXAMINER’S STATEMENT

My examination is 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 the seeking of 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 the course of my examination, no matter has come to my attention:

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.

Signed: Lisa Scott

Lisa Scott

Professional Qualification : MAAT AATQB

Address: Voluntary Action North Lanarkshire

Dalziel Building 7 Scott Street Motherwell ML1 1PN Date:

01 Sep 2026 (UTC)

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KIRKLEE ROAD COMMUNITY ALLOTMENTS ASSOCIATION RECEIPTS AND PAYMENTS ACCOUNTS AND STATEMENT OF BALANCES AS AT 31[ST] DECEMBER 2020

(31.12.20) (31.12.19)
Receipts Notes
Unrestricted £
Total Funds
£
Total Funds £
Donations (4) 1,281 1,281 3,296
Income from Charitable Activities (5) 120 120 1,420
Total Receipts 1,401 1,401 4,716
Payments
Charitable Activities (6) 501 501 2,481
Total Payments 501 501 2,481
Surplus/(Deficit) for Year 900 900 2,235
STATEMENT OF BALANCES AT 31ST DECEMBER 2020
(31.12.20) (31.12.19)
Funds Reconciliation Unrestricted £ Total Funds
£
Total Funds £
Opening Balance(01.01.2020) - 2,235 -
Surplus/(Deficit) for the year 900 900 2,235
Balance CF (31.12.2020) 900 3,135 2,235
Closing Balance (31.12.2020) Unrestricted £ Total Funds
£
Total Funds £
Bank Account 2,951 2,951 2,115
Cash Account 184 184 120
Total (31.12.2020) 3,135 3,135 2,235

The trustees named in the Trustee Annual Report all served during the year. The Accounts was approved by the Board of Trustees on and signed on its behalf by:

John McMillan

Signed: _________ John McMillan

Treasurer

28 Aug 2026 (UTC) Date: _________

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NOTES TO ACCOUNTS

1.BASIS OF PREPARATION

These Receipts and Payments Accounts have been prepared on the receipts and payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The accounts summarise all monies actually received and paid during the financial year and do not include non-cash items such as depreciation, accrued income or liabilities.

2. NATURE AND PURPOSE OF FUNDS

Unrestricted Funds

Unrestricted funds are available for use at the discretion of the charity trustees in furtherance of the charity's objectives.

Restricted Funds

Restricted funds are subject to specific conditions imposed by donors or grant providers and may only be used for the purposes specified.

3. RELATED PARTY TRANSACTIONS

The charity had no related party transaction during the financial year requiring disclosure.

No remuneration, profit, or other personal benefit was received by the trustee.

No charity trustee received any remuneration from the charity during the year.

4 DONATIONS

Donations
Donation from Voluntary Group
Total
(31.12.20)
(31.12.19)
Unrestricted £
Total Funds £
Total Funds
£
1,281
1,281
2,865
-
-
432
1,281
1,281
3,296

5 INCOME FROM CHARITABLE

Activities
Plot Fee
Produce sales
Total
(31.12.20)
(31.12.19)
Unrestricted £
Total Funds £
Total Funds
£
120
120
1,420
-
-
-
120
120
1,420

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6 CHARITABLE PAYMENTS

Site Maintenance
Water Charges
Fuel
Postage
Materials
Compost ect
Equipment
Insurance
Other
Bank Charges
Total
(31.12.20)
(31.12.19)
Unrestricted £
Total Funds £
Total Funds
£
186
186
-
-
-
935
-
-
50
-
-
2
-
-
309
26
26
-
-
-
881
259
259
294
30
30
10
-
-
-
501
501
2,481

7.ASSETS HELD

At 31 December 2020, the charity held a polytunnel and gardening equipment that were transferred to Kirklee Road Community Allotments Association SCIO as part of the formal transfer of assets from the former Kirklee Voluntary Group following its dissolution.

The transferred assets became the property and responsibility of the SCIO and are used in the delivery of the charity’s activities and in furtherance of its charitable purposes. They support the operation and maintenance of the allotment site and provide facilities for the benefit of the charity’s members and the wider community. The charity does not own any land, buildings, vehicles, investments or other significant assets.

8 LEASE

The allotment lease commenced on 1 September 2017 and ended on 31 August 2025. The lease was originally held by Kirklee Voluntary Group. Following the dissolution of the voluntary group in 2019, all assets and liabilities were transferred to Kirklee Road Community Allotments Association SCIO. The Council honoured the existing lease arrangements, allowing the SCIO to continue occupying and operating the allotment site for the remainder of the original lease term.

Lease term: 1 September 2017 to 31 August 2025

Annual lease amount: £300.00 Total amount for the full term: £2,400.00

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9. OTHER

The charity was established in 2019 following the dissolution of Kirklee Voluntary Group, which had operated since 2017. At the date of dissolution, the voluntary group had no outstanding liabilities other than the existing allotment lease, which was transferred to Kirklee Road Community Allotments Association SCIO. The remaining assets of the voluntary group were also transferred to the SCIO and are held and used in furtherance of its charitable purposes.

Following the transfer of the assets, a bank account was not immediately opened in the name of the charity. Consequently, during the financial year the charity continued to operate using the existing bank account previously held by the dissolved voluntary group. The trustees confirm that the account was used solely for the charity's activities and that all funds held in the account belonged to the charity.

The trustees are in the process of establishing a bank account in the name of Kirklee Road Community Allotments Association, after which all banking transactions will be conducted through the charity's own account.

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