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
I￿stee5. 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 pU￿OSe 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