**Charity Number** **SC051030** **!"# %&'(#) *+ ,-&)** **.#/*'0 &)( 12)&)32&4 50&0#6#)07** **1*' 0"# 8#&' ,)(#( 9: ;<)# =:=>** **The Garden of Evan** **Report and Accounts for the Year Ended 30 June 2024** ## **Contents** ||_Page_| |---|---| |Reference and Administration Details|3| |Trustees' Annual Report|4 - 5| |Independent Examiner's Report|6| |Receipts and Payments Account|7| |Statement of Balances|8| |Notes to the Accounts|9 - 10| Page 2 of 10 **The Garden of Evan Report and Accounts for the Year Ended 30 June 2024** ## **Reference and Administration Details** |**Charity Name**|The Garden of Evan|The Garden of Evan| |---|---|---| |**Charity Number**|SC051030|| |**Principal Address**|56 Monreith Road|| ||Glasgow|| ||G43 2NZ|| |**Trustees**||| |**Bankers**|The Royal Bank of Scotland|| ||29 Kilmarnock Road|| ||Glasgow|| ||G41 3YP|| |**Independent Examiner**||| ||Brett Nicholls Associates|| ||Herbert House|| ||24 Herbert Street|| ||Glasgow|| ||G20 6NB|| Page 3 of 10 **Report and Accounts for the Year Ended 30 June 2024** ## **The Garden of Evan** ## **Trustees' Annual Report** The trustees present their Report and Accounts for the year ended 30 June 2024. ## **Structure, Governance and Management** ## _Governing Document_ The Garden of Evan was established as a charity on 9 June 2021 and is registered with the Office of the Scottish Regulator Charity No SC051030. The charity is a Scottish Charitable Incorporated Organisation (SCIO) and is governed by its constitution. ## _Key Management Remuneration_ The key management personnel in the 2023-24 year were the board of trustees. No remuneration was received for this role as all board members give their time freely. ## _Trustee Recruitment and Appointment_ There has been no new trustee recruitment or appointments in this period ## **Objectives and Activities** ## _Charitable purposes_ The Garden of Evan’s purpose remains to raise funds to buy sensory educational toys and equipment for children in Scotland with sensory needs. ## _Charitable Activities_ The Garden of Evan had two main charitable activities for the year. The charity held a Back at the Disco fundraising event on 29 September 2023 and the Great Scottish Fundraising event on 15 October 2023. From these fundraisers, some items were purchased for individual children and items were also bought to be added to our Garden of Evan Sensory Toy Library. ## **Financial Review** ## _Reserves Policy_ It is the policy of the charity to maintain unrestricted, free reserves at a level equivalent to three months running costs. Based on the year ended 30 June 2024, three months' ordinary expenditure amounts to £1,685 (2023: £2,302). At 30 June 2024, the charity held unrestricted reserves of £3,388. The trustees are satisfied that this policy is being met, and any excess unrestricted reserves will be used to further the charity's purpose. Page 4 of 10 The Garden of Evan Rewtand Ac¢x]untsfor tr￿ Yeaf Ended30kne 2024 Tru5ts05'AnM•l Rep FI￿r￿lI1 R•viwJ FfntsncKIPosltK charity 8ene?ted a netSLKrkn 01£2,040 t￿tr￿Ytareryl￿é 30Jur* 202412ff23.. £9741. At30Jupp ?024 tot31 reseryes sto￿1 at f338812023 É13481.withaM of these bel￿ unrestricted. The yu5tee5 declare ttwt they hBve apprc*#eJthe ￿part div4e. 5i4neJ on bÈhJl-" ?f-.hc thtsfilTr' tnjStc￿ Page sof 10 **The Garden of Evan** **Report and Accounts for the Year Ended 30 June 2024** ## **Independent Examiner's Report** |**Report to the trustees/members of**|The Garden of Evan| |---|---| |**Registered charity number**|SC051030| |**Accounts of the charity for the period**|1 July 2023 to 30 June 2024| |**Set out on pages**|7 - 10| ## **Respective responsibilities of trustees and examiner:** The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 11 of the Charities Accounts (Scotland) Regulations 2006. 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 audit and, consequently, I do not express an audit opinion on the accounts. ## **Independent Examiner's statement:** In the course of my examination, no matter has come to my attention: 1. Which gives me reasonable cause to believe that in any material respect the requirements to: - keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - prepare accounts which accord with the accounting records and comply with Regulation 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 understanding of the accounts to be reached. Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House, 24 Herbert Street, Glasgow, G20 6NB Page 6 of 10 **Report and Accounts for the Year Ended 30 June 2024** ## **The Garden of Evan** ## **Receipts and Payments Account** |**Receipts**
_Notes_
Donations
3
Charitable Activities
4
**Payments**
Charitable Activities Costs
5
Support Costs
6
**Net Receipts/-Payments**
_Funds Brought Forward_
**Funds Carried Forward**
8|_2024_
_Total_
_£_
8,762
19
8,781
6,421
320
6,741
**2,040**
1,348
**£3,388**|_2023_
_Total_
_£_
10,181
-| |---|---|---| |||10,181| |||8,607
600| |||9,207| |||**974**| |||374
**£1,348**| The notes on pages 9 - 10 form an integral part of these accounts. All income and expenditure arose in the charity's general fund which is unrestricted. Page 7 of 10 The Garden ofEvan Rep￿tand￿Le(x￿ts for theyear Erded30kne 2024 Ststernentof Balpnce5 Vr￿st￿ted ReSt￿ted Total FufKIs Fu Funds 2023 Totol Cash and Bank BalaKes OpeninB Cash arKI ￿nk Bala￿e& Su￿1￿5/-DefKitIo[the peii(Kl aosin8 Cash awKI Bank Bala1￿eS 374 974 1348 3388 3388 SI8￿d on beha￿Of thetnjstees: Page 8 of 10 **The Garden of Evan** **Report and Accounts for the Year Ended 30 June 2024** ## **Notes to the Accounts** ## **1. General Information** The Garden of Evan ("the charity") is a SCIO (Scottish Charitable Incorporated Organisation) governed by its constitution. It was registered as a charity in Scotland (registered number SC051030) on 9 June 2021. Its registered address is 56 Monreith Road, Glasgow, G43 2NZ. ## **2. Basis of Preparation** These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). |**3. Donations**
Donations
**4. Income from Charitable Activities**
Book Sales
**5. Charitable Activities Costs**
Admin
Advertising
General costs
Sensory Toys
Website
**6. Support Costs**
Accountancy - IE Fee|_2024_
_Total_
_£_
8,762
_2024_
_Total_
_£_
19
_2024_
_Total_
_£_
126
-
274
6,021
-
6,421
_2024_
_Total_
_£_
320|_2023_
_Total_
_£_
10,181| |---|---|---| |||_2023_
_Total_
_£_
-| |||_2023_
_Total_
_£_
-
1,303
-
6,991
313| |||8,607| |||_2023_
_Total_
_£_
600| ## **7. Related Party Transactions** The trustees received no remuneration or expenses in the year ended 30 June 2024 (2023: Nil). During the year one trustee donated a total of £869 (2023: Nil). Page 9 of 10 **Report and Accounts for the Year Ended 30 June 2024** ## **The Garden of Evan** ## **Notes to the Accounts** |**8. Funds Analysis**
**Unrestricted**
General
**Purposes of Funds**
General|_Opening_
_Closing_
_Balance_
_Balance_
_1 July 23_
_Receipts_
_Payments_
_Transfers_
_30 June 24_
1,348
8,781
(6,741)
-
3,388| |---|---| ||The unrestricted, 'free reserves' of the charity.| Page 10 of 10