2025-03-31-accounts

VIEWPARK GARDENSTRUST VIEWPARK ARDENS TRUST A Comp8ny Limit8d by Guarantee Company No: SC655832 Scottish Chariry No: SCO50372 ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2025 Registered office: 80 Juniper Road, Wiewpark. Uddingston. Glasgow, North Lanarkshlre. Scotland. G715BD

Contents Ch8rityAims and Object5ves .... Structure, Governance and Management............................ Charity Trustees sepiing during the year. Junior Board Members:......................... ... . ... ... Financial Review . .11 Going Concem...................... . .. .... .11 Reserves Policy................................ .. .11 Financial Performance............................................. .12 Restricted Funds..........-.-.. .12 Purpose of Restricted Funds ............ ... . .. .13 DTAS Expert Help Fund.............................. ..... Community Empowerment NL Challengel Recover NL Fund........................ ... ..13 Community Empowerment Fund.................................................................... ..13 .13 .13 Site Cabin Fund............................. Trustee Commentary.... .-. . .13 Princip81 Risks and Uncertainties............ .14 Future Plans......................................................... .14 Post Balance Sheet Events............ .14 Statement of Trustees. Responsibilities....................................................................15 .15 Publlc Benefit..................... Statement of financial activities .16 Recon¢ili8tion of Funds.............. .16 BALANCE SHEEr................. ... .17 1. Accounting policies................... .18 Basis of Preparation .18 Going Concern............................................................... .... Fund Accounting.............................................. .. .18 Income Recognition . .18 Expenditure Recognition.... .19 Leases.... .19 Tangible Fixed Assets............... .. .19

1. Cash 8nd Cash Equivalents and Fund Analysis ..............................................20
2. Grants and Donation8 ............................. .20
3. Resources Expended......................... ..........................................................20
4. Aver8ge Number of Employees.......................................... . . . . .20
5. Trustee Remuneration & Related PartyTransactions.......................................21
6. Taxation............................................................................................. .21 Accountant's Report to the Trustees of Viewpark Gardens Trust... .22 Independence and Basis of Independent Examination........................................22 Independent examinerfs report.- .. -...................................................................23 Respective responsibilities oftrustees and examin8r........................................-.23 Basis of independent examination................. .23 Independent examiner's statement.......... . ......................................................23

Trustees Annual Report Forthe Year Ending 31 March 2025 Charity Aims and Objectives The Viewpark Gardens Trust {VGT) was set up to benefit the community surrounding the Viewpark Gardens. specifically within the ward boundary of Thorniewood in North Lanarkshire. The charity was formed with the following objectives. 1. The advancementof communitydevelopment {includingurban regeneration). 2. The advancement of arts, heritage, culture or scienc8. 3. The prowsion of recreational facilities, or the organisation of recre8tion8l activities. The Trust was set up in response to a local communty desire to save and preserve the local botanic garden (The Viewpark Gardens} after closure and threat of demolition. The site has been a consistentlywell used area for recreation within the local communityfor several decades. There is a Large amount of historical significance associated with the site locally. The Trust'$ airn is to not only save the Viewpark Gardens from closure, but to provide facilities and arnenities on top of presepiing the location. Including but not limited to: mental and physic81 health provtsions. space for Ioc8l clubs and schools to utili8e and organised community events. The Viewpark Gardens Trust's aim is to provide services and recreational space to the Local community, ofwhich many areas are notablydeprived. As an urban area, Vi8WP8rk n8eds greenspace. The charityaims to provide setvices, events and act 88 an information hub focused on mental and physical wellbeing on top of being available as a space to gather, enjoy and leam about nature. Structure, Governance and Management The charity is a company limited ty guarantee and a registered Scottish charlty governed by its Memorandum and Articles of Association. Trustees are elected by members at Annual General Meetings and are responsible forthe strategic direction. governance and financial management of the organisation. Charity Trustees serving during the year 1. Lynn Cunnington-chairperson 2. Sarah Rae-Treasurer 3. Rory Beynon-Gray~Vice Chairpersonlsecretary Junior Board Members: 1. Joseph Budd- Engineering and Regeneration 2. Eve Cunnington- Communications and Social Media

The trustees meet regulariyto review the activtties. financial position and future plans of the charity and to ensure appropriate govemance arrangements remain in place. Achievements and Performance The year ended 31 March 2025 represented the most significant P8riod of progress since the forrnation of the Trust. Following several years of community campaignin& negotiation and Cornmunity Asset Transfer proceedings, the Twst successfully concluded lease negotiations with North Lanarkshire Council. Agreementwas reached on the final outstanding lease condition in February 2025 and formal occupation of Viewpark Gardens commenced following transfer of the site keys on 20 February 2025. This rnilestone secured long-term community control of the Gardens and enabled the Trust to move from planning and advocacy into site operation and restoration. Following 8CqUlSltion ot the lease. the Trust successfully secured a number of grants to assist with the development and restoration of the site. Funding was awarded for legal and professional support. enwronmental improvement. restoration activities. site infrastructure and equipment required for the operation and maintenance of the Gardens. Funding secured duringthe year included support from Development Trusts Association Scotland and grant funding from North Lanarkshire Council towards environmental improvement works. restoration activity. equipment acqtjisition and the provision of a site Cabin to Serve 88 an operational base forvolunteers and community activities. The Trust ¢ommenced the "Big Gardens Clean Up" project following acquisition of the site. Fundingenabled the purchase of grounds maintenance equipment, wheelbarrows, garden carts, hand tools, safety 8quipment, volunteer resources and other infrastructure required to begin restoring the Gardens following a prolonged period of closure and vandalism. The trustees also progressed plans for the installation of a stte Cabin incorporating office. welfare and storage facilities which will support future volunteerin& educational programmes and communityevents. The trustees remain grateful to all volunteers. supporters. funders and partner organisations whose continued 8SSiStance has enabled the Trust to achieve these signif icant milestones. 10

Financial Review The ch8rity experienced a substantial increase in activrty during the year following completion of the lease and the receipt of grant funding to support future development of the site. Income received duringthe year consisted principallyof restricted grant funding awarded to support leg8l adwce, environmental improvementworks, restoration activities and site infr8Structure. The final disclosures in the financial statements reflect the allocation of these funds in accordance with th8 conditions attached to the relevant funding agreements. Expenditure during the year included legal and professional costs associated with the Community Asset Transfer process and lease completion together with expenditure on site restoration, environmental improvement works and operational equipment. The trustees are satisfied that the charity remains financially viable and has sufficient resources 8vailable to continue its planned activities. Going Concern The trustees have reviewed the charity's ffnancial position, available cash resources, grant funding secured and planned future expenditure and are satisfied that the charity remains a going concern for a period of at least twelve months from the date of approval ofthe financial statements. Accordingly. the financial statements have been prepared on 8 goingconcem basis. Reserves Policy The trustees aim to maintain sufficient unrestricted reserves to meet normal operating commitments and governance costs. Restricted funds are held separately and applied solely for the purposes specified by funders. The reserves position is monitored regularty to ensure the long-term sustainability of the organisation. 11

Financial Performance The Statement of Finan¢ialActtvities shows the income and expenditure of the charity for theyear ended 31 March 2025. Total income for the year amounted to £33.100 12024: £578). Income comprised restricted grant funding of £33.1 r)0 received to support professional costs associated withthe CommunityAssetTransferprocessand restrictedgrantfundingto movetheTrust forward. Total expenditure for the year amounted to £7,533 (2024: £2,067}. Expenditure principally related to legal and professional services, survey work commissioned in support of the charity's Community Asset Transfer actmties. govemance costs and other operational expenditure incurred duringtheye8r. Legal and professional expenditure totallad £1.500 12024: £1.525) and comprised legal fees and professional consultancy fee8 associated with the charitys ongoing lease negotiations and appeal process. The charity recorded a net surplus for the year of £25,56712024: deficit of £1,489). This reflected the successful conclusion of the Appeal process and issue of a 5-year lease allowing the Trust to move forward. As a result of the surplus. total funds increased from £888 at 1 April 2024 to £26,455 at 31 March 2025. Restricted Funds Restricted funds represent grants and donations received for specific purposes as determined bythe funders. Such funds are available for use only in accordance with the conditions attached to the relevant funding agreements. The movement on r8Stricted funds duringthe yearw8s as follows: Fund Blfwd Income Expandlture Clfvid DTAS Expert Help Fund Community Empowerment Ch8llenge/Recover NL Fund Community Empowerment Fund Cabin Fund Total 1,500 (1.500) 5.600 (5.600) 6,000 20,000 33.100 6,000 20,000 (7.100) 26,000 12

Purpose of Restricted Funds DTAS Expert Help Fund Funding received from Development Trusts Association Scotland to support professional, legal and 8dvisory¢osts associated with the CommunityAssetTran8fer process. lease negotiations 8nd re18ted professional services. The fund was fully utilised during the year. Community Empowerment NL Challenge l Recover NL Fund Funding received from North Lanarkshire Council and the Recover NL programme to support the'Big Gardens Clean Up. project includingthe purchase of grounds maintenance equipment, safetyequipment. tools and materials required to undertake restoration and environmental improvement works within Wiewpark Gardens. Th8 fund was fullyappiied duringtheyear. Community Empowerment Fund Funding received from North Lanarkshire Councilto support restoration plannlng. consultancy costs, specialist gardening support. equipment and materials associated with the recovery and redevelopment ofwiewpark Gardens. At 31 March 2025. the balance remained available for expenditure on approved project activities. Site Cabin Fund Funding received from North Lanarkshire Counciltowards the purchase and installation of a site cabin and associated infrastwcture to support volunteers. community activities and operation ofthe Gardens. At 31 March 2025. the batance remained available to fund the project in future periods. Trustee Commentary The trustees have revFevrfed the tems and conditions attached to each funding award and are satisfied that restricted income and expenditure have been allocated in accordance with the purposes specified by the respectlve funders. Funds carried forward at 31 March 2025 remain subject to the restrictions irnposed by the relevant funding agreements and will be applied in future periods in accordance with those conditions. 13

Principal Risks and Uncertainties The principal risks facingthe charity are: reliance on grant funding and external support. costs associated with maintainingand developingthe Gardens; compliance with lease obligations: volunteer recruitment and retention: and health and safety responsibilities associated with pubkn'c access to the site. The trustees regU￿rIY review these risks and take appropriate action to mitigate them where possible. Future Plans During 2025126 the trustees intend to: continue restor8tion and environmental improvement works throughout the Gardens. complete installation and commissioning ofthe site cabin; expand volunteer participation" develop biodiversity and conservation initiatives: (leliver educational, recreational and wellbeing activities. strengthen partnerships with localorganisations; and secure additional fundingto supportfuture development projects. The trustees believe that securing the lease and obtaining d8velopm8nt funding has enabled the charity to transition from the Community Asset Transfer phase into an operational phase focused on restoring. maintaining and reopening Viewpark Gardgns forthe benefit ofthe localcommunity. Post Balance Sheet Events Subsequent to the year end, Sarah Rae resigned as Treasurer and trustee of the Trust. Following thi8 resignation, Rory Beynon-Gray was appointed Treasurer and Ev6 Cunnlngton was appointed Secret8ry. The trustees wish to record their appreciation for the contribution made by Sarah Rae during her period of semce. The trustees have considered these govemance changes and concluded that they do not affect the financial position of the charity as at 31 March 2025. Accordingly. no adjustment has been made to the amounts recognised in the financial st8tementS and the matter is disclosed as a non-adjusting event occurring after the reporting date. 14

Statement of Trustees, Responsibilities The trustees are responsible for preparingthe Trustees, Annual Report and the financial $t8tements in accordance with applicable law and United Kingdom Accounting Standards. including FRS 102. the Charities SORP and the requirements of the Charities and Trustee Investment (Scotisndl Act 2005. Thetrustees8re responsible formalntainingproperaccountlngrecords, s8fegu8r(lingthe 8ssets of the charity and taking reasonable staps to prevent and detect fr8ud and other irregularities. In preparlngthe financial ststements. thetrustees are required to: select suitable accounting policies and apply them consistently. make judgements and estimates thatare reasonable and prudent: state whether applicable accounting standards have been followed; and prepare the financial statements on a going concern basis unless it is inappropriateto presume that the charitywill¢ontinue in operation. Public Benefit The trustees confirm thatthey h8ve had due regard to the guidance issued bythe Office ofthe Scottish Charity Regulator regarding public benefit and are satisfied that the charity's activities continue to provide public benefit in furtherance of its charitable purposes. Approved by the Board of Trustees on August 13. 2026 and signed on its behalf by: Lynn Cunnington Chairperson Viewpark Gardens Trust 15

Statement of financial activities For the year ending 31 March 2025 Unrestricted Restricted 2025 2024 Income Donations and grants 33.100 32,100 385 Gross recelpts from other charltabie activities 193 Totsl Income 33,100 33.100 578 Expendlture Charitable actNttses (Note 41 7,100 7,399 409 Govemance costs (Note 4) Total axpandlturo Nèt movement in funds Reconciliation of Funds Funds broughttor¥V8rd 2.377 Net movement infunds {433) 26.000 25.567 (1.489) Funds Carriod Forward 16

BALANCE SHEEr As at 31 March 2025 2025 2024 urrent 8sWs Cash at bankand in h8nd Total current a$sot$ Creditor8: amounts f8Uingdu8 wlthin one year A¢cru81$ Total credltor8 Not current assets Total assets less current liabiiilies Funds of the charlty (See notes) Restricted funds Unrestricted f unds Total charftyfunds 26,000 For the year ending 31 March 2025 the company was entitLed to exemption from audit under section 477 ofthe Companies Act 2006. The members have not required the companyto obtain an auditundersection 476 ofthe Companies Act 2006. The directors 8¢knowledge their responsibilities for complyingwith the requirements of the Act with respect to accounting records and the preparation of 8ccounts. These financial statements have been prepared in accordance with the provisions applicable to companies subjectto the small companies regime. Approvod by the Board of Trustees on August 13, 2026 Signed: Lynn Cunnington (Chair) 17

NOTES TO THE FINANCIAL STATEMENTS 1. Accounting policies The financial statements have been prepared in accordance with FRS 102, the Charities SORP, the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005. The Ghgrity is a public benefit entity. The accounts are prepared on an accruals basis. Income is recognised when entitlement arises and expendtture when incurred. Basis of Preparation The financi81 statements have been prepared in accordance with Financial Reportingstandard 102.the FinancialReportingstandard applicable inthe United Kingdom and Republic of Ireland ("FRS 102"), the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP {FRS 102)), the Companies Act 2006 and the Charities and Trustee Investment (Scotlandl Act 2005. The charity constitutes a public benefrt entity 88 defined by FRS 102. Thefinancialstatements have been prepared onthe accwais basis and underthe historical cost convention. Going Concern The trustees have review￿d the financial position of the charity and are s8tisfied that the charlty has adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on goingconcem basis. Fund Accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objeCti￿S of the charity. Restricted funds are subject to specific conditions imposed bygrant providers and may only be used for the purposes specified by the relevant funding agreements. Income Recognition Income is recognised when the charity has entitlement to the funds. receipt is probable and the amount can be measured reliably. Grant income is recognised when the charity becomes entitled to the funds. Where grant8 are awarded for specific project8 or purposes they are recogni8ed as restricted income. 18

Expenditure Recognition Expenditure is recognised when a liability is incurred. Expenditure includes irrecoverable VAT and is classified according to the activityto which it relates. Charitable expenditure comprises expenditure incurred directly in the furtherance of the charity's objectives. Governance costs include costs associated with constitutional and statutory requirements, including accountancyand independent examination fees. Leases The lease 8ntered into wrth North Lanarkshire Council in respect of Viewpark Gardens is treated as an operating lease. Lease payments. if applicable, are recognised on a straight-line b8sis over the leaseterm. Tangible Fixed Assets Assets costing £500 or more and having an expected useful economic life exceeding one year are c8Pit81ised. Depreciation is provided on a straight-line basis over the 8Stimated useful lives of assets as follows: Asset Class Site cabin Useful Life 10years Powered grounds maintenance equipment 3years Office and operational equipment 3 years Lower value tools. equipment and consumable items are written off 88 expenditure when incurred. 19

1. Cash and Cash Equivalents and Fund Analysis 2025 2024 Bank balances 26.824 1.154 Cash and cash equivalents comprise balances held with Bank of Scotland. Cash balances increased significantty during the year following recelpt of grant fundingfrom Development T￿StS Association Scotland and North Lanarkshire Council to support Community Asset Transfer aGtivitie8, restoration work8 and stte development projects. At 31 March 2025the charity held c8sh b818nces of £26.823.55.
2. Grants and Donations Fund Income DTAS Expert Help Fund £1.500 Community Empowerment Challenge Fund £4,000 Recover NL Fund £1.600 Community Empowerment Fund £6,000 Cabin Fund £20.000 £33,100 Total Grant income recognised duringthe yearwas received to support legal and professional advice, environmental improvement projects, restoration activities and site infrastructure development.

3. Resources Expended D¢s¢rlptlon Unrestricted Re¥trlcted Totsl Community Ass8t Transfer and project expenditure Governance costs 7,100 7.100 433 Total expenditurè 7.100 7.533 Governance costs include accountancy and independent examination costs. Restricted expenditure relates principally to legal advice, professional services, CommunityAssetTr8nsfer costs and expenditure incurred in connectionwith the Big Gardens Clean Up project and environmental improvement works. 20

4. Average Number of Employees The ch8rityh8d no employees duringtheyear (2024: nill.

5. Trustee Remuneration & Related Party Transactions No trustee received rèmuneration during the year (2024: nil). Trustees are reimbursed for expenditure incurred wholly. exclusively and necessarily on behalf of the charity. Reimbursements made during the year represented repayment of expenditure incurred for charitable purposes and did not constitute trustee remuneration or trustee benefit. The trustees are not aware of any other related partytransactions requiring disclosure.
6. Taxation As a charty. Wiewpark Gardens Trust is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or $256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charit8ble objects. No tax charges have arisen in the Charity. 21

Accountant's Report to the Trustees of Viewpark Gardens Trust We have prepared the financial statements of Viewpark Gardens Trust for the year ended 31 March 2025 from the accounting records and information and explanations Supplied to us. This report is made to the trustees in accordance with ourterms of engagement. Our work has been undertaken solelyto prepare the financial statements in accordance with applicable accountingstandards and to report toyou in accordance with that engagement. To the fullest extent permitted by18w, we do not accept or assume responsibility to anyone other than the trustees forourwork orforthis report. You have acknowledged thatyou are responsible forensuring that the entity maintains proper accounting records and for preparingfinancial statements which give a true and fairview lor8re prepared in accordance with applicable standards, where true and fair is not required). We have not been instructed to carry out an audit or a revÈewofthe financial statements. Accordingly. we do not express an auditopinion ora review conclusion on these flnancial statements. Independence and Basis of Independent Examination I confirm that l am independent of the charityand have no conflicts of interest in relation to this engagement. I have complied with the ethical requirements applicable to members ofthe Association of International Accountants. includingthose relatingto independence. The firm has also been engaged in the preparation of the financial statements from the accounting records and information provided bythe trustees. The trustees have retained full responsibility for the financial statements, including all judgements, accounting policies. and decisions. Appropriate safeguards were applied to address any potential threats to independence arisingfrom this dual role. These safeguards included ensuringthat: the trustees approved and accepted responsibilityforthe financial statements; all significant accountingjudgem8nts and decisions were made bythetrustees". and the independent examination w88 carried out with objectivity and professional scepticism. 22

Independent examiner's report I report on the accounts of the charityforthe yearendod 31 March 2025. Respective responsibilities of trustees and examiner The charity's trustees are responsible forthe preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotiandl 2005 Act and the Charities Accounts IScotland} Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10111 (d) of the Accounts Reguletions does not apply. It is my responsibility to examine the accounts as required under section 44(1) Ic) of the Act and to state whether particular matters have come to my attention. Basis of independent examination My examination is carried out in accordance viith Regulation 11 of the 2006 Accounts Regulations. 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an 8udit 8nd. consequ6ntly. I do not express an audst opinion on the viewgiven bythe 8ccounts. Independent examiner's statement In the course of my examination. no matter has Come to my attention 1. which gjves me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 44111 (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 Regutstion 9 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 understandingof the accounts to be reached. Mlchael Ciarkson SAIA FCPA Forand on behalf of Clarkson Accounting Ltd Va M Clarkson Accounting Certified Public Accountants 50 Sapphire Road Bellshill ML4 2ES Date: August 13. 2026 23