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|