Carse of Gowrie Group Trustees Annual Report 2025
The Carse of Gowrie Group (COGG) is a charity that was set up to improve lives of those living in the Carse of Gowrie. A key aim of COGG is to improve the paths network around the Carse, and over the past few years we have been striving for a cycle path to connect the villages of Errol and Grange. Over the past few years Sustrans funding has enabled us to design a fit for purpose cycle path (through Cycle Path Services) and secure agreement from a number of land-owners for the use of their land for the path. While we have made much progress in the initial stages of path design, a change in the way that such paths are funded meant that we were unable to apply for additional funds to continue our work, and Perth and Kinross Council will instead consider pursuing this project.
biodiversity of the Carse. With these funds we were able to add to our fruit and nut orchard along our paths network and run a pruning training course to teach volunteers how to maintain the fruit and nut trees, as well as learn how to maintain their own fruit trees to maximise yields each year.
Lindsay Tulloch
CoGG Treasurer
Enter SC No. below SC050551
APPENDIX 2
Enter charity name below Carse of Gowrie Group (SCIO)
| Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | ||||||||||||||||||||||||
| For the period from |
01 Day |
July Month |
2024 Year |
to | Day 30 |
Month June |
Year 2025 |
|||||||||||||||||||
| Section A Statement of receipts and payments | ||||||||||||||||||||||||||
| Unrestricted funds |
Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Total funds current period |
Total funds last period |
Total funds last | ||||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||||
| A1 Receipts | ||||||||||||||||||||||||||
| Donations | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||
| Legacies | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Grants | 36 | 36 | 36 | 36 | - | - | - | - | - | - | - | 36 | 36 | 36 | 36 | 40,717 | ||||||||||
| Receipts from fundraisingactivities | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Gross tradingreceipts | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Income from investments other than | ||||||||||||||||||||||||||
| land and buildings | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Rents from land & buildings | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Gross receipts from other charitable | ||||||||||||||||||||||||||
| activities | 15 | 15 | 15 | - | - | - | - | - | - | - | 15 | 15 | 15 | 15 | 30 | 30 | ||||||||||
| - | - | - | - | - | - | - | - | - | - | - | - | - | ||||||||||||||
| A1 Sub total | A1 Sub total | 15 | 15 | 15 | 36 | 36 | 36 | 36 | - | - | - | - | - | - | - | 51 | 51 | 51 | 51 | 40,747 | ||||||
| A2 Receipts from asset & | ||||||||||||||||||||||||||
| investment sales | ||||||||||||||||||||||||||
| Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - Total receipts 15 ~~— ~~ |
- - - 15 |
- - - 15 |
- - - - - - - - - - - - - - - 36 - - 51 40,747 ~~=—~~ |
|||||||||||||||||||||||
| A3 Payments | ||||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Gross trading payments | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Investment management costs | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | |||||||||||||||||||||||||
| activities | 814 | 814 | 9 | 9 | 9 | 9,951 | - | - | - | - | - | - | - | 10 | 10 | 10 | 10,764 | 30,123 | ||||||||
| Grants and donations | ||||||||||||||||||||||||||
| - | - | - | - | - | - | - | - | - | - | - | - | - | ||||||||||||||
| Governance costs: | ||||||||||||||||||||||||||
| - | - | - | - | - | - | - | - | - | - | - | - | - | ||||||||||||||
| Audit / independent examination | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Preparation of annual accounts | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Legal costs | - | - | - | - | - | - | - | - | - | - | - | - | - | |||||||||||||
| Other | Other | Other | ||||||||||||||||||||||||
| - | - | - | - | - | - | - | - | - | - | - | - | - | ||||||||||||||
| - | - | - | - | - | - | |||||||||||||||||||||
| **A3 Sub total ** | 814 | 814 | 9,951 | 9,951 | 9,951 | 9,951 | - | - | - | - | - | - | - | 10,764 | 10,764 | 10,764 | 10,764 | 30,123 | ||||||||
| A4 Payments relating to asset and | ||||||||||||||||||||||||||
| investment movements | ||||||||||||||||||||||||||
| Purchases of fixed assets - - - - - - Purchase of investments - - - - - - A4 Sub total - - - - - - Total payments 814 9,951 - - 10,764 30,123 ~~SSSSS~~ |
||||||||||||||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
799) ( 9,915) ( - - 10,713) ( 10,624 - - - - - - 799) ( 9,915) ( - - 10,713) ( 10,624 ~~=——————~~ |
APPENDIX 2
Carse of Gowrie Group (SCIO)
SC050551
| Section B Statement of balances | Section B Statement of balances | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Categories | Details | Unrestricted funds |
Restricted funds | Expendable endowment funds |
Permanent endowment funds |
Total current period |
Total last period | Total last period | |||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||||||
| B1 Cash funds | 6,650 12,323 - - 18,974 31,297 799) ( 9,295) ( - - 10,094) ( 19,389) ( - - - - 5,852 3,028 - - 8,880 11,908 Surplus / (deficit) shown on receipts and payments account Cash and bank balances at end of year Cash and bank balances at start of year ~~——SS==—=~~ |
||||||||||||||
| (Agree balances with receipts and payments | |||||||||||||||
| account(s)) | - 620 | - 620 | - 620 | - | - | - | - 620 | - 620 | - 620 | - 620 | - 30,013 | - 30,013 | |||
| Details | Fund to which asset belongs | Fund to which asset belongs | Market valuation | Last year | |||||||||||
| to nearest £ | to nearest £ | ||||||||||||||
| B2 Investments | ~~=~~ | Total | - | - | - | - | |||||||||
| Details | Fund to which asset belongs | Fund to which asset belongs | Cost (if available) | Current value (if available) |
Last year | ||||||||||
| to nearest £ | to nearest £ | to nearest £ | |||||||||||||
| B3 Other assets | ~~= ~~ | Total - - - ~~2a=~~ |
- | ||||||||||||
| Details | Fund to which liability relates | Fund to which liability relates | Amount due | Last year | |||||||||||
| to nearest £ | to nearest £ | ||||||||||||||
| B4 Liabilities | ~~=~~ | Total | - | - | - | - | |||||||||
| Details | Fund to which liability relates | Fund to which liability relates | Amount due (estimate) |
Last year | |||||||||||
| to nearest £ | to nearest £ | ||||||||||||||
| Signed by one or two trustees on behalf of all the trustees B5 Contingent liabilities |
Total - - Date of approval 10/03/26 Signature Print Name Lindsay Tulloch ~~ars~~ |
- | |||||||||||||
| GOGG SCIO annual account July 2024- June 2025 / Statement of balances | 2 | December 2007 |
APPENDIX 2
Carse of Gowrie Group (SCIO)
SC050551
Section C Notes to the Accounts
| C3a Trustee remuneration C4a Trustee expenses C4b Trustee expenses - details C6 Other information C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants |
Stated on 'Analysis on | Stated on 'Analysis on | funds' worksheet | funds' worksheet | funds' worksheet |
|---|---|---|---|---|---|
| Type of activity or project supported Orchards fund |
Individual / institution PKC |
Number of grants made £ |
|||
| 1 | 36 | ||||
| Total | 36 |
||||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
|||||
| Authority under which paid | £ | ||||
| RH reimbured for printer from paths fund (Sustrans) | 199 | ||||
| GK reimbursed for WordPress from the paths fund (Sustrans) | 62 | ||||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | x | |||
| Nature of transaction | Number of trustees |
£ | |||
| Nature of relationship |
Transaction amount (£) |
Balance outstanding at period end (£) |
|||
GOGG SCIO annual account July 2024- June 2025 / Notes
3
December 2007
APPENDIX 2
Carse of Gowrie Group (SCIO)
SC050551
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | 1 Donations | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Total 2 Grants |
Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ - - - - |
Total last period to nearest £ |
|||
| - | |||||||||
| - | - | ||||||||
| - | |||||||||
| - | |||||||||
| - | - | - | - | - | - | ||||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
||||
| Sustrans | - | 37,864 | |||||||
| PKC | 36 | 36 | 2,853 | ||||||
| - | |||||||||
| - | |||||||||
| Total 3 Gross receipts from other charitable activities |
- | 36 | 36 | 40,717 | |||||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||||
| Applepress hire | 15 | 15 | 30 | ||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | - | - | - | 15 | 30 | ||||
| reference error | - | - | - | - | - |
4 Payments relating directly to charitable activities
| From Paths fund From Orchards fund From Biodiversityfund Fromgeneral fund Total |
Unrestricted funds to nearest £ 814 |
Unrestricted funds to nearest £ 814 |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ 9,368 583 - 814 - - - - - - - |
Total current period to nearest £ 9,368 583 - 814 - - - - - - - |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|---|
| 9,368 | 9,368 | 28,224 | ||||||
| 583 | 583 | 126 | ||||||
| - | 1,773 | |||||||
| 814 | 814 | |||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| 814 | 9,951 | - | - | 10,764 | 30,123 | |||
| - | - | - | - | - | - |
GOGG SCIO annual account July 2024- June 2025Additional notes (1)
December 2007
APPENDIX 2
SC050551
Additional analysis (2)
| Additional analysis (2) | |||||||
|---|---|---|---|---|---|---|---|
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below Apple press hire |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|
| Donations | - | - | - | ||||
| Legacies | - | - | - | ||||
| Grants | - | - | |||||
| Receipts from fundraisingactivities | - | - | - | ||||
| Gross tradingreceipts | - | - | - | ||||
| buildings | - | - | - | ||||
| Rents from land & buildings | - | - | - | ||||
| Gross receipts from other charitable activities | 15 | 15 | 30 | ||||
| Sub total Receipts from asset & investment sales |
15 | - | - | - | 15 | 30 | |
| - | |||||||
| Proceeds from sale of fixed assets | - | - | - | ||||
| Proceeds from sale of investments | - | - | - | ||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| 15 | - | - | - | 15 | 30 | ||
| - | |||||||
| Expenses for fundraisingactivities | 814 | 814 | - | ||||
| Gross trading payments | - | - | - | ||||
| Investment management costs | - | - | - | ||||
| Payments relatingdirectlyto charitable activities | - | - | |||||
| Grants and donations | - | - | - | ||||
| Governance costs: | - | - | - | ||||
| Audit / independent examination | - | - | - | ||||
| Preparation of annual accounts | - | - | - | ||||
| Legal costs | - | - | - | ||||
| - | - | ||||||
| - | - | ||||||
| Sub total Payments relating to asset and investment movements |
814 | - | - | - | 814 | - | |
| - | - | ||||||
| Purchases of fixed assets | - | - | - | ||||
| Purchase of investments | - | - | - | ||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| 814 | - | - | - | 814 | - | ||
| - | |||||||
| 799) ( |
- | - | - | 799) ( |
30 | ||
| - | |||||||
| 799) ( |
- | - | - | 799) ( |
30 | ||
| - | |||||||
| Nature and purpose of funds | |||||||
| apple press are to be used to maintain the apple press | and can be used as | unrestricted funds | for charitable activities, including fundraising and costs i | ncurred by the ru |
GOGG SCIO annual account July 2024- June 2025Additional notes (2)
December 2007
APPENDIX 2
Carse of Gowrie Group (SCIO)
SC050551
Additional analysis (3)
| Additional analysis (3) | ||||||
|---|---|---|---|---|---|---|
| Receipts 6 Breakdown of restricted funds |
Restricted fund 1 - enter name of fund below Paths fund |
Restricted fund 2 - enter name of fund below Orchards fund |
Restricted fund 3 - enter name of fund below Biodiversity fund |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations | - | - | ||||
| Legacies | - | - | ||||
| Grants | 36 | 36 | 40,717 | |||
| Receipts from fundraisingactivities | - | - | ||||
| Gross tradingreceipts | - | - | ||||
| Income from investments other than land and buildings |
- | - | ||||
| Rents from land & buildings | - | - | ||||
| Gross receipts from other charitable activities | - | - | ||||
| Sub total Receipts from asset & investment sales |
- | 36 | - | - | 36 | 40,717 |
| - | ||||||
| Proceeds from sale of fixed assets | - | - | ||||
| Proceeds from sale of investments | - | - | ||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | 36 | - | - | 36 | 40,717 | |
| - | ||||||
| Expenses for fundraising activities | - | - | ||||
| Gross trading payments | - | - | ||||
| Investment management costs | - | - | ||||
| Payments relating directly to charitable activities | 9,368 | 583 | 9,951 | 30,123 | ||
| Grants and donations | - | - | ||||
| Governance costs: | - | - | ||||
| Audit / independent examination | - | - | ||||
| Preparation of annual accounts | - | - | ||||
| Legal costs | - | - | ||||
| - | - | |||||
| - | - | |||||
| Sub total Payments relating to asset and investment movements |
9,368 | 583 | - | - | 9,951 | 30,123 |
| - | ||||||
| Purchases of fixed assets | - | - | ||||
| Purchase of investments | - | - | ||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| 9,368 | 583 | - | - | 9,951 | 30,123 | |
| - | ||||||
| 9,368) ( |
547) ( |
- | - | 9,915) ( |
10,594 | |
| - | - | |||||
| 9,368) ( |
547) ( |
- | - | 9,915) ( |
10,594 | |
| - |
Nature and purpose of funds
fund: to fund the maintenance of paths around the village and the generation of new paths. Orchards fund: to fund the planting and maintenance of fruit trees around the v
GOGG SCIO annual account July 2024- June 2025Additional notes (3)
December 2007
| 2024-2025 Openingbalances |
£6,650.47 General fund |
|---|---|
| Date Transaction |
Income Outgoing |
| 05/07/2024 Roger Humphry- Printer 05/07/2024 Thorntons Law (INV COGG-1214563) 09/09/2024 Gillespie Macandre (INV D197311) 09/09/2024 Gillespie Macandre (INV H192347) 09/09/2024 Galbraith (INV FN138640) 14/10/2024 Proceeds from appre press Hire 22/11/2024 Errol Village Hall hire (COGG 28-11-24, AGM) 22/11/2024 Kier & Co (Inv-635) 18/12/2024 Cycle Path Services (INV COGG-CPS202097) 27/01/2025 Lynsey Payne (12 fruit & nut trees, INV COGG-12-Trees) 25/02/2025 Andrew Lear (Pruning course, INV-0018) 25/03/2025 PKC 15/05/2025 Gary Kinniburgh (Wordpress, INV COGG-WordPress) 25/03/2025 PKC (Insurance) 15/05/2025 Sustrans (Repay C3966-CPS306292) 30/06/2025 Fund adjustment to correctprevious fund misasignment |
£15.00 £15.00 £178.72 £619.79 |
| Totals Closing balances |
£15.00 £813.51 £5,851.96 |
| £10,998.01 Paths fund |
£1,325.22 Orchards fund |
Account £18,973.70 |
|
|---|---|---|---|
| Income Outgoing |
Income Outgoing |
Balance | |
| £199.00 £2,100.00 £600.00 £1,800.00 £1,823.40 £600.00 £1,200.00 £62.40 £983.00 £619.79 |
£333.00 £250.00 £36.00 |
£18,774.70 £16,674.70 £16,074.70 £14,274.70 £12,451.30 £12,466.30 £12,451.30 £11,851.30 £10,651.30 £10,318.30 £10,068.30 £10,104.30 £10,041.90 £9,863.18 £8,880.18 £8,880.18 |
|
| £619.79 £9,367.80 £2,250.00 |
£36.00 £583.00 £778.22 |
£0.00 £0.00 £0.00 |
£8,880.18 |