2025-06-30-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1

Trustees’ Annual Report for the period ~~a~~ Period start date Period end date ~~GG~~ Day Month Year Day Month Year From To 1 7 24 30 6 25 Office of the Scottish Charity Regulator

Reference and administration details

Charity name The Garden of Evan The Garden of Evan Other names charity is known by Registered charity number SC 051030 051030

Charity’s principal address 56 Monreith Road 56 Monreith Road

Postcode G432NZ G432NZ

Names of the charity trustees on date of approval of Trustees’ Annual Report

~~SusanneMachen~~ Elise Schwarz
~~SusanneMachen~~ Susanne MacLean
~~Susanne Machen~~ Emma McGill

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year
n/a






Structure, governance and management
Type of governing document Trustee recruitment and appointment
	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.
	The charit did not recruit an new trustees durin the ear
	y y g y. Trustees would be recruited as required and appointed in accordance with the charity’s constitution.

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	The Garden of Evan’s urose remains to raise funds to bu
	pp y sensory educational toys and equipment for children in Scotland with sensory needs.
	The Garden of Evan had two main charitable activities for the
	year. A raffle was held in August 2024. The Great Scottish Fundraising event on 6 October 2024 was attended by runners for the Charity.

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period	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

Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)	The trustees have reviewed the charity's reserves policy during the year In
	. prior periods, the charity aimed to maintain reserves equivalent to three months’expenditure. Following review, the trustees consider it more appropriate to use as much funds as possible on awards, given that expenses are low. The trustees therefore aim to maintain unrestricted reserves sufficient to fund an average award (£300). At the year end, the charity held reserves of £272.00 and £415.00 in each of its two bank accounts, totalling £687.00.
	The charity recorded a deficit of £2,701 for the year. This reflects a deliberate decision by the trustees to utilise accumulated
	reserves to support the charity’s grant-making activities, with a higher level of awards made during the period. The deficit was funded from existing reserves. At the year end, the charity retained reserves equivalent to approximately two average awards accross both bank accounts. The trustees have reviewed the reserves policy and consider this level of reserves to be appropriate given the charity’s size and level of activity. The trustees are satisfied that the charity remains a going concern and is able to meet its ongoing commitments.
	none

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

Signature(s) OSCR will accept digital or typed Elise Schwarz signatures Full name(s) Elise Schwarz Position (e.g. Chair) Trustee Date 24/3/26

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Enter SC No. below

Enter charity name below

Receipts and payments accounts

						Period start date	Period start date	Period start date	Period start date				Period end date	Period end date	Period end date	Period end date
		For the period from		Day 1	Day		Month 7	Month	Year 2024	to	Day 30		Month 6			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 £
A1 Receipts
Donations		5846														-	5846
Legacies																-
Grants																-
Receipts from fundraisingactivities																-
Gross tradingreceipts																-
Income from investments other than land and buildings		3.00														-	3.00
Rents from land & buildings																-
Gross receipts from other charitable
activities																-
														-	-	-
*A1 Sub total*	*A1 Sub total*	5849	-	-	-	-	-		-		-	-	-			-	- 5849	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments *A2 Sub total* - - - *Total receipts* - - - ~~—~~											- -	- -	- -			- - - -	- -	- -
A3 Payments
Expenses for fundraising activities		790														-	790
Gross trading payments																-
Investment management costs																-
Payments relating directly to charitable activities	Payments relating directly to charitable	6815														-	6815
Grants and donations		134														-	134
Governance costs:
																-
Audit / independent examination		810														-	810
Preparation of annual accounts																-
Legal costs																-
Other	Other	Other
																-
														-	-	-
*A3 Sub total*		8550	-	-	-	-	-		-		-	-	-			-	- 8550	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments *A4 Sub total* - - - *Total payments* - - - ~~——————~~ 8550											- -	- -	- -			- - - -	- - 8550	- -
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	- - - - - - - - - - - - - ~~=——————~~ 5849 5849 - 2701 - 2701

APPENDIX 2

Section B Statement of balances

Details	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 £
Cash and bank balances at start of year	3388 -2701				- 3388	3388
Surplus / (deficit) shown on receipts and payments account					- -2701	-2701
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 687	-	-	-	- 687	- 687
	-	-	- Fund to which	- asset belongs	-	-
					Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Total Print Name		-	-
						Date of approval
Elise Schwarz			Elise Schwarz			24/3/26

Please note - OSCR will accept digital or typed signatures

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Type of activity or project supported	Type of activity or project supported	Number of grants made £	Number of grants made £





		Total	-

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)			x
Authority under which paid			£






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 (£)

C6 Other information

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

APPENDIX 2

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	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 £
5846	5846				-	5846
					-
					-
					-
Total 2 Grants	- 5846	-	-	-	-	- 5846
	- Unrestricted to nearest £ funds	- Restricted funds to nearest £	-	-	- Total current to nearest £ period	- Total last period to nearest £
					-
					-
					-
					-
Total 3 Gross receipts from other charitable activities	-	-			-	-
	- 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 £
					-
					-
					-
					-
					-
					-
					-
					-
Total - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities	-	-	-	-	-	-
		- Restricted funds to nearest £	- Expendable endowment funds to nearest £	- Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
6815	6815				-	6815
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	- 6815	-	-	-	-	- 6815
	-	-	-	-	-	-

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)

December 2007

APPENDIX 2

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	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	5849				- 5849	5849
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	- 5849	-	-	-	- 5849	- 5849
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraisingactivities	790				- 790	790
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	6815				- 6815	6815
Grants and donations	134				- 134	134
Governance costs:					-
Audit / independent examination	810				- 810	810
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	- 8550	-	-	-	- 8550	- 8550
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	- 8550	-	-	-	-	- 8550
					-
	- 5849	-	-	-	-	- 5849

					-

	- -2701	-	-	-	-	- -2701
					-
Nature and purpose of funds
To buy sensory equipment for children with special needs

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
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	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to 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	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX 3

	Independent examiner’s report on the accounts V2
Report to the	Charity name
trustees/members of	The Garden of Evan
Registered charity number	SC 051030
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to 01 07 2024 30 06 2025
Set out on pages	(remember to include the page numbers of additional sheets) 5 to 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 (as amended). 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 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 audit and, consequently, I do
	not express an audit opinion on the viewgiven bythe accounts.
Independent examiner’s	In the course of my examination, no matter has come to my attention [other than that
statement	disclosed on the attached page*]
	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
	• to 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.
Signed: Name:**	Date: RChambers ~~25/03/2026~~ Rhonda Chambers
Relevant professional
qualification(s) or body
(if any):
Address:
	44 Rankin Drive, Larbert, FK2 8RF

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

**OSCR will accept digital or typed signatures.

APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

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APPENDIX 1

Reference and administration details

Postcode G432NZ ~~G432NZ~~

Names of the charity trustees on date of approval of Trustees’ Annual Report

Reference and administration details

Achievements and performance

Financial review

Other optional information

Declaration

Receipts and payments accounts

Section B Statement of balances

Section C Notes to the Accounts

C6 Other information

Additional analysis (1)

Analysis of receipts and payments

1 Donations

Additional analysis (2)

Additional analysis (3)

APPENDIX 3

APPENDIX 3

Disclosure section

Postcode G432NZ G432NZ