BIODYNAMIC GARDEN CAMSERNEY REPORT AND ACCOUNTS FOR THE PERIOD I FEBRUARY 2022 TO 2 JUL Y 2023 SCOTTISH CHARITY NUMBER: SC049841 WALTOIY KILGOUR Chartered Accountants 26130 Bonnethill Road Pitlochry Perthshire PH16 SBS
BIODYNAMIC GARDEN CAMSERNEY Contents Page(s) Trustee Annual Report 14 Receipts and Payments Account Statement of Balances Notes to the accounts 7-10 Independent Examiners Report li
BIODYLYAMIC GARDEN CAMSERNEY Trustee Annual Report for the period ended 2 July 2023 Charity Name Biodynamic Garden Camserney Registered Charity Number SC049841 Date of registration 8 January 2020 Principal Addres$ 3 Creag Eilid Grandtully Perthshire PH15 2QR Chairperson Treasurer Trustees p]x)int¢d 6 April 2022 Other Trustees during period esigned 20 May 2022 Independent Examiner Bankers TSB PIC Aberfeldy Branch Bank Str¢et Aberfeldy PH15 2BB Governing document The organisation is a Scottish Charitable Incorporated Organisation (SCIO) with a written constitution. The purposes and administration arrangements are set out in our constitution. Trnstee recruitment and appointment The board may at any time appoint any person to be a charity tNstee by way of a resolution passed unanimously at a Trustee meeting. The number of charity trustees must not be le55 than three.
BIODYNAMIC GARDEN CAMSERNEY Trustee Annual Report for the period ended 2 July 2023 (continued) A person will not be eligible for election or appointment as a trustee if they are disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005, if they becorne an employee of the organisation, or if they are absent, without good reason, from more than three consecutive rneetings of the board and the Trnsiees resolve to remove them from office. Charilable purposes Our purposes, as recorded in our constitution, are as follows.. (a) The advancement of education.. offering training workshops in sustainable gardening, organising open days. (b) The advancement of the environment.. preservation and conservation of the local environment using sustainable gardening methods. (c) The advancement of community development through provision of. and participation in, community garden spaces in a sustainable and inclusive manner. (d) The organisation of recreational facilities with the object of improving the conditions of life for the persons whom the facilities or activities a primarily intended. Review of activities in the year We grow vegetables, herbs and flowers using the principles of Biodynamic Agriculture and make these available to local communities. We facilitate access to this beautiful outdoor space to all local people who might benefit from improved physical or mental well-being. We seek to promote a greater understanding of organic and Biodynamic Agriculture locally and throughout Scotland. Summary of the main achievements in the year SSE Renewables grant enabled us to run a successful box scheme in the summer of 2022. We also continued to offer the space for a variety of workshops and activities. Policy on reserves As a result of the loss of £1 0,903 for the year, the organisation held unrestricted funds of £537 at the year end. On dissolution of the Charity, it is the intention of the Trustees to donate these funds to the Biodynamic Gardening Group Camserney, an organisation with similar aims and objectives to the SCIO.
BIODYNAMIC GARDEN CAMSERNEY Trnstee Annual Report for the period ended 2 July 2023 {conÉinued) Donated facilittes and services The land at Camserney (in 2014) and a small plot at Tombreck Fami (2021) have been made available to our project. Fundraising efforts including organised sessions at the local Thrift Shop have provided the funding which have provided basic practi¢al facilities at the garden which now has a shed, an eco-toilet, and a visitor's area. The polytunnel - whi¢h is a major asset to the garden since it allows different crops to be cultivated- was funded the by Climate Challenge. Futsre Steps Over the past year it has become increasingly difficult to recruit and retsin charity Istee5. Three of the current trustees including the chair and treasurer have signalled their intention to resign at the earlicst opportunity, and it is therefore no longer viable to continue as a SCIO. We intend to make an application to OSCR to dissolve the charity. We have taken care to ensure that unspent monies were retumed to funders. and we are able to close the charity in a solvcnt state with no debts. There are physi¢al assets on the garden site and we intend to donate these to the Biodynamic Gardening Group Camsemey after the period end. They share ihe objectives of the charity being wound up and they are able to us¢ the assets to pursue these objectives.
BIODYNAMtC GARDEN CAMSERNEY Trustee Annual Report for the period ended 2 July 2023 (continued) Ststement of Committee Members, responsibililies The Committee is required to prepare financial statement5 for each financial year which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of the surplus or deficit of the Charity for that period. In preparing these financial statements. the Committee are required to.. Se]t suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent. prepare the financial statements on a going wncem basis unless it is inappropriate to presume that the Association will continue in operation. The committee members are responsible for keeptng proper acwunting records. which should disclos¢ with reasonable accuracy at any time the financial position of the Association and enable them to ensure that the financial statements have been properly prepar¢d from the records of the Association, are in agreement therewith and comply with the Charities and Trustee Investment (Scotland} Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the Charity's constitution. They are also responsible for safeguarding the assets of the Association And hence for taking reasonable steps for the prevention and detection of frdud and Qlher irregularities. Approvcd b!, Ilic Trustees and signed on their behalf by Date: 27 October 2023
BIODYNAMIC GARDEN CAMSERNEY Receipts and paymenty account For the period ended 2 July 2023 Restricted Fund 2 July 2023 Unrestricted Fund 2 July 2023 Total Total 2 July 2023 31 Jgnuary 2022 RECEIPTS Donations Produce sales Grants 187 120 187 120 600 907 40 9,333 11,400 20.773 600 307 RECEIPTS RELATING TO ASSET SALES Proceeds from sale of fixed assets 600 307 907 20,773 PAYMENTS Gross trading payments Payments relating to charitable activities 10,375 5,357 6,896 2,366 9.262 6,896 2,366 9,262 15,732 GOVERNANCE COSTS Independent examiner's fee 480 6,896 2,846 PAYMENTS RELATING TO ASSET MOVEMENTS Purchases of fixed assets 2.068 480 9.742 480 16.212 2.068 2,846 16.212 Transfers 956 956 (Deficit)ISurplus for year 9,320 1,583 10,903 4.561 All amounts relate to continuing operations. There were no recognised gains and losses other than the (deficit)Isurplus for the financial year reported above.
BIODYNAMIC GARDEN CAMSERNEY Statement of Balan¢es 05 at 2 July 2023 Rtstricted Flllld 2 July 2023 UDrestrieted Fund 2 July 2023 Total Total 2 July 2023 31 JAnuary 2022 General fund Balatice as at l February 2022 9,320 2.120 11,440 6,879 (Deficitysurplus for year 9,320 1.583 10,903 4,561 Balan¢e as at 2 July 2023 537 537 Represented by.. Current 95sets TSB Garden Account 74964660 TSB SOSA Account 75127368 Petty Cash 527 527 11.136 126 178 io 10 537 537 11,440 Assets Polytunnel, side ventilation, irrigation system Compost toilet Garden sheds Mowers and strimmers Tools Cover fleece for crops 10,000 600 3.568 1.000 500 300 i 0.000 600 1.500 1.000 500 300 15.968 13.900 Liabilities Independent examiner's fee Seminar cost5 480 480 480 480 Approved bv the Committee On 27 Octoher 2113nd qi ned on its behalf hv..
BIODYNAMIC GARDEN CAMSERNEY Notes to the Accounts for the period to 2 July 2023 Accounting policies (a) basis of accounting The financial statements have been prepared under the historical cost convention. (b) Income is included in the financial statements when received and entered in the accounting records (i.¢. under the cash basis). (c) Expenditure is charged to the income and expenditure accounts on an as paid basis (i.e. under the cash basis). (d) The organisation is not registered for Value Added Tax purposes. Remunerationlreimbursement of expenses No remuneration was paid to any Trustee in the period. During the period one Trustee was reimbursed expenses totalling £90 (31 January 2022- nil). No Trustees bought produc¢ boxes from the Charity during the period (31 January 2022 - £200). These transactions were at arms length.
BIODYNALIUC GARDEN CAMSERNEY Notes to the Attounts (continued) for the period to 2 July 2023 Funds The nature and purpose of each fund is as follows.. Generalfvnd This comprises donations, produce sales and grants received that will be spent on the primary objects of the organisation. Restrictedfynd This comprises: Basil Death Trust grant for the purpose of growing and hanyesting heritage wheat using biodynamic methods. SSE Renewables grant received during the year for the purpose of the volunteer framework, volunteer expenses, the box delivery scheme, Iraining and website development. Communities recovery fund grant received during the year for the pUOSe of re- engaging the local community in local community gardens as participants and volunteers. SSE Renewables Fund Communities Recovery Fund Total Basil Death Fund Opening Balance 3,309 956 5,055 9,320 Receipts 600 600 Payments (3,309) {5,655) (8,964) Transfers 956 956 Closing Balance
BIODYNAMIC GARDEN CAMSERNEY Notes to the Accounts (continued) for the period to 2 July 2023 Analysis of Payments Gross trnding paymellts Restricted Fund 2 July 2023 Unrestrieted Fund 2 July 2023 Total Totgl 2 July 2023 31 January 2022 Produce purchases Box delivery Box labour Co-ordinator 5,336 84 4.955 10.375 Payments relating to Charitable activities Restricted Unrestricted Fund Fund 2 July 2 July 2023 2023 Total Total 2 July 2023 31 January 2022 Garden items Co-ordinator Garden labour Volunteer expenses Insurance Education Publicity Return of SSE Grant 1,065 1,260 160 112 37 440 1.550 56 283 1,102 1,700 1.710 168 283 990 1,835 1,654 65 830 243 473 257 990 3,309 3,309 2,366 9,262
Independent Examiner's Report to the members of Biodynamie Garden Camserney I report on the accounts of the charity for the period ended 2 July 2023 which are set out on pages 5 to 9. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the lemis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The harity trustees consider that the audit requirement of Regulation l O(l) (d) of the 2006 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 independent examiner's statement My examination is carried out in accordance with Regulation I l of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the ¢harity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trnstees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and onsequently 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 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 26130 Bonnethill Road Pitlochry PH16 5BS Date: 27 October 2023 io