## **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|||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| **1** **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.|| **2** **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| ||| **3** **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 **4** Enter SC No. below Enter charity name below **SC** ## **Receipts and payments accounts** ||||||||Period start date|Period start date|Period start date|Period start date|Period start date|Period start date||||Period end 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 **SC** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**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 2 APPENDIX 2 **SC** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**C2 Grants**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**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 3 APPENDIX 2 **SC** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 **SC** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**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 **SC** ## **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**