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

2. Cash 8nd Cash Equivalents and Fund Analysis ..............................................20
3. Grants and Donation8 .............................
.20
4. Resources Expended......................... ..........................................................20
5. Aver8ge Number of Employees.......................................... . . . .
.20
6. Trustee Remuneration & Related PartyTransactions.......................................21
7. 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

2. 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.
3. 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.
4. 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

5. Average Number of Employees
The ch8rityh8d no employees duringtheyear (2024: nill.
6. 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.
7. 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