REGISTERED COMPANY NUMBER: SC676923 (Scotland) REGISTERED CHARITY NUMBER: SC051092
Report of the Trustees and Financial Statements for the Year Ended 31 October 2025
for
Growing21 Ltd
Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB
Growing21 Ltd
Contents of the Financial Statements for the Year Ended 31 October 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 to 9 |
| Notes to the Financial Statements | 10 to 18 |
Growing21 Ltd
Reference and Administrative Details for the Year Ended 31 October 2025
TRUSTEES D McGuigan - Chair S F McKinnon - Secretary M Webb - Treasurer H Blue R Smith (resigned 28.11.24) S Armstrong REGISTERED OFFICE 435 Gartloch Road Glasgow G33 3TJ REGISTERED COMPANY NUMBER SC676923 (Scotland) REGISTERED CHARITY NUMBER SC051092 INDEPENDENT EXAMINER David Nicholls FCCA Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB BANKERS Co-operative Bank PO Box 250, Delf House Skelmersdale WN8 6WT
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Growing21 Ltd
Report of the Trustees for the Year Ended 31 October 2025
Growing 21 Ltd is a community development trust made up of individuals from our local area, committed to working together for the betterment of the community. Established as a charity on July 1, 2021, our goal is to enhance local opportunities and promote inclusion and development.
Growing 21 is uniquely positioned to be a key player in driving positive change within the community. Our purpose is to support and create learning opportunities that empower individuals. With a growing membership base of passionate and dedicated individuals, we are already making a significant impact, providing support to hundreds of people.
OBJECTIVES AND ACTIVITIES
Objectives and aims
At Growing 21, as a non-profit organisation, our mission statement is: Where extraordinary things happen in ordinary spaces. This guides us in our aims to:
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Represent the community and offer tailored services.
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Promote opportunities for learning in food, health, employability, and personal development.
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Support the redistribution of food that would otherwise go to waste.
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Empower the community to increase disposable income.
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Encourage lifelong learning.
We are driven by core values that guide every aspect of our work:
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Dignity: Ensuring all services are managed with respect.
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Quality: Maintaining high standards across all our services.
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Integrity: Staying true to our mission and values.
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Inclusion: Offering services that benefit everyone in the community.
Strategic Plan 2024-2025
We continuously strive to be agents of change in our sector, and our efforts are shaped by the four strategic objectives outlined by the Executive Committee:
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Objective 1: Foster an enabling environment for everyone involved with Growing 21.
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Objective 2: Strengthen partnerships with other organisations and educational institutions.
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Objective 3: Offer opportunities for members to engage in advocacy and contribute to key debates around education and learning.
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Objective 4: Ensure the long-term sustainability of the organisation and build new strategic partnerships.
Earlier this year, the executive team participated in director training, reinforcing our commitment to effective management and compliance.
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Growing21 Ltd
Report of the Trustees for the Year Ended 31 October 2025
ACHIEVEMENT AND PERFORMANCE Charitable activities
We are proud of the achievements we've made over the past year, and much of this success is thanks to the tireless efforts of our volunteers and the Growing 21 team.
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Ruchazie Pantry continues to thrive, offering much-needed food redistribution within the community.
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Fireclay Cafe , which opened just over a year ago, has provided employment opportunities to four paid staff members,
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along with numerous volunteers.
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Our Project workers & Volunteer s have started new projects such as the men's group and taken over and continued groups such as the book club.
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The Link has seen works nearing completion in certain areas, we will continue to work to make this a community asset to be proud of.
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Collaboration with Lateral North on The Link continues to make meaningful progress.
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The Gateway Project , in partnership with Seven Lochs, continues to show positive results from our collective efforts. - We've also partnered with Platform for the arts project celebrating the 100th anniversary of the Huggy, with local young people creating animations. Which has been nominated for an award.
In addition, we’ve expanded our reach to more groups and partners:
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Peek has begun play sessions in Ruchazie, with plans to expand into other areas.
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RHA & Wheatley continue to support us, especially through the Fun Day, strengthening our relationship to better serve the
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community.
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Ruchazie Community Council has been instrumental in the success of our Fun Day, and we will continue to collaborate
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on future projects.
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Community Events Scotland is facilitating our annual Fun Day, and we hope this will become a staple in the community’s
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calendar.
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Our partnership with Mear s has been vital in supporting new Scots families in Glasgow through monthly meetings.
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Alexandra Rose helps us provide fresh produce to community members in need.
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Working with the NHS Health Improvement Team and the Thrive Under Five program, we continue to support families with children under five.
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Our collaboration with Cranhill Development Trust helps us connect with young individuals and job clubs, and we look forward to strengthening this partnership.
Charitable activities
Our relationships with local Councillors Donna, Ruairi, and Sharon are key to advocating for our community's needs at the council level.
Lastly, the University of Glasgow's Activate course has been a huge success, and we are in discussions about hosting Activate 2. Additionally, Glasgow Kelvin College is helping to provide training opportunities for volunteers and staff involved in our new café/community kitchen.
We have welcomed Darryl Murray to our team after Tia Ford's successful move to assistant project manager. As Chairperson, I understand the importance of securing funding. We’ve successfully obtained a further year of funding for Project Manager Tina Blakely, which highlights the importance of our continued excellent work. Our relationship with DTAS remains valuable, and I am confident that Growing21 will continue to benefit from this partnership, particularly with the upcoming DTAS conference in Glasgow.
Communication and Media
Our website is live and regularly updated with details on all our projects and activities. Please visit it to stay informed about our work.
Financial Report
The full financial statement will be available online at Companies House.
Elections / Vacancies for 2025/26
In July 2025, a call for nominations was sent out to members, and by the deadline of July 19, we received 5 nominations from 6 nominators. As a result, no elections are necessary. These nominations will be accepted, and the executive committee will continue to co-opt willing members to serve on special projects.
Conclusion
I would like to extend my heartfelt thanks to all members of the Executive Committee and our broader membership for their invaluable contributions in 2025/26. Together, we will continue to build on our success and push Growing21 to greater heights.
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Growing21 Ltd
Report of the Trustees for the Year Ended 31 October 2025
FINANCIAL REVIEW
Financial position
During the year to 31 October 2025, the charity had total income of £414,521 (2024: £413,825), expenditure of £395,590 (2024: £335,796) leaving a net surplus of £18,931 (2024: £78,029).
The charity’s total reserves at 31 October 2025 were £265,264 (2024: £246,333) with £74,867 of these being unrestricted reserves (2024: £57,798), £131,318 representing the net book value of the charity's fixed assets (2024: £76,929) and £59,079 being restricted funds (2024: £111,606).
Reserves policy
It is the policy of the project to maintain unrestricted funds at a level to provide sufficient funds to cover management, administration and support costs for a period of three months.
The trustees estimate that three months’ ordinary running costs amount to £63,597 for the year ended 31 October 2025. At the balance sheet date, the charity held unrestricted reserves of £74,867.
The trustees consider this level of reserves sufficient and will use them, where required, to ensure the charity can continue to meet its objectives.
STRATEGIC GOALS AND FUTURE OUTLOOK
The coming year will see Growing 21 Ltd focus on:
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Expansion of our community growing spaces and activities.
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Taking forward the planned Community Asset Transfer of the local community centre.
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Increasing participation in skills development and employability programmes.
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Broadening the reach of our Pantry and Café operations.
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Deepening our engagement with volunteers and partners.
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Continuing to meet local needs through collaborative, sustainable community action.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is a company limited by guarantee, incorporated on 7 October 2020 and registered as a charity since 1 July 2021.The company was established under Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
Governance and Management
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Board of Trustees met regularly to oversee strategy, risk, and compliance.
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Project Manager and operational staff deliver day-to-day work.
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Governance policies reviewed and updated during the year:
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Data Protection Policy
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Safeguarding and Child Protection Policy
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GDPR and Confidentiality
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Volunteer Code of Conduct
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Disciplinary and Grievance Procedures
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the annual report and financial statements in accordance with applicable law and regulations.
Charity law requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing these statements, the Trustees are required to:
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Select suitable accounting policies and apply them consistently.
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Make judgements and estimates that are reasonable and prudent.
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State whether applicable accounting standards have been followed.
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Prepare the statements on a going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The Trustees are responsible for keeping proper accounting records, safeguarding the assets of the charity, and taking reasonable steps to prevent and detect fraud and other irregularities
Key management remuneration
The management of the organisation is undertaken by the General Manager. Total costs relating to this position amounted to £53,302 (2024: £39,833).
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Growing21 Ltd
Report of the Trustees for the Year Ended 31 October 2025
03/03/2026
A7230000-B8FA-FE8F-FD6B-08DE79169572 ~~}~~ Approved by order of the board of trustees on ....... ~~....~~ ......................... ~~....~~ ..... and signed on its behalf by:
A7230000-B8FA-FE8F-FD62-08DE79169572 .......................................................................... ~~A~~ AP ~~__~~ D McGuigan - Trustee
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Independent Examiner's Report to the Trustees of Growing21 Ltd
I report on the accounts for the year ended 31 October 2025 set out on pages seven to eighteen.
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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was 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 seeking explanations from you as 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 view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 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.
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A A7230000-B8FA-FE8F-FD77-08DE79169572 n “
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A7230000-B8FA-FE8F-FD77-08DE79169572
David Nicholls FCCA
Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB
03/03/2026
A7230000-B8FA-FE8F-FD7B-08DE79169572 Date: ............. ~~...~~ ...................... ~~...~~ ....
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Growing21 Ltd
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 October 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 14,399 Other trading activities 4 94,715 Other income 5 9,672 Total 118,786 EXPENDITURE ON Charitable activities 6 Regeneration of Ruchazie and surrounding areas which comprise Glasgow Ward 21 120,288 NET INCOME/(EXPENDITURE) (1,502) Transfers between funds 17 72,960 Net movement in funds 71,458 RECONCILIATION OF FUNDS Total funds brought forward 134,727 TOTAL FUNDS CARRIED FORWARD 206,185 |
Restricted funds £ 295,735 - - 295,735 275,302 20,433 (72,960) (52,527) 111,606 59,079 |
2025 Total funds £ 310,134 94,715 9,672 414,521 395,590 18,931 - 18,931 246,333 265,264 |
2024 Total funds £ 321,169 86,133 6,523 413,825 335,796 78,029 - 78,029 168,304 246,333 |
|---|---|---|---|
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
This statement of financial activities includes all gains and losses recognised in the year.
Comparative figures for the previous year by fund type are shown in Note 12.
The notes on pages 10 to 18 form part of these financial statements
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Growing21 Ltd
Balance Sheet 31 October 2025
| Notes FIXED ASSETS Tangible assets 13 CURRENT ASSETS Debtors 14 Cash at bank and in hand CREDITORS Amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 17 Unrestricted funds: General fund Designated Fixed Assets Restricted funds: Area Partnership GCVS Cafe Pantry Restricted Funds TOTAL FUNDS |
2025 £ 131,318 10,059 125,147 135,206 (1,260) 133,946 265,264 265,264 74,867 131,318 206,185 - - 17,837 41,242 59,079 265,264 |
2024 £ 76,929 40,318 130,226 170,544 (1,140) 169,404 246,333 246,333 57,798 76,929 134,727 13,570 7,000 23,370 67,666 111,606 246,333 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes on pages 10 to 18 form part of these financial statements
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Growing21 Ltd
Balance Sheet - continued 31 October 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
03/03/2026
The financial statements were approved by the Board of Trustees and authorised for issue on ...... ~~....~~ A7230000-B8FA-FE8F-FD83-08DE79169572........................ ~~...~~ ........ and were signed on its behalf by:
~~M~~ A7230000-B8FA-FE8F-FD81-08DE79169572 W ~~he~~ ............................................. ~~~~ M Webb - Trustee
The notes on pages 10 to 18 form part of these financial statements
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Growing21 Ltd
Notes to the Financial Statements for the Year Ended 31 October 2025
1. GENERAL INFORMATION
Growing21 Ltd ("the charity") is a charitable company governed by its members and its Articles of Association dated 7 October 2020. It was registered as a charity in Scotland (registered number SC051092) on 1 July 2021. Its registered address is 435 Gartloch Road, Ruchazie, G33 3TJ.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:
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the Charities and Trustee Investment (Scotland) Act 2005;
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Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006;
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the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS 102"), to the extent that it applies to small entities and public benefit entities;
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'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in October 2019 (FRS 102)' ("the Charities SORP");
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UK Generally Accepted Accounting Practice; and
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the historical cost convention.
The charity meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.
The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.
There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates to write off each asset over its estimated useful life:
Computer Equipment - 25% per annum on cost Plant and Machinery - 25% per annum on cost Fixtures and Fittings - 25% or 5% per annum on cost, depending on the nature of the asset
It is the policy of the trustees to capitalise tangible fixed assets where the individual cost exceeds £500.
Taxation
Growing21 Ltd is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.
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Growing21 Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 October 2025
2. ACCOUNTING POLICIES - continued
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
3. DONATIONS AND LEGACIES
| Donations Grants Grants received, included in the above, are as follows: Development Trusts Association Scotland Seven Lochs Area Partnership GCVS Ruchazie Housing Association Scottish Government ICF Cash for Kids Impact Funding Partners Endrick Trust Buckingham Newquest The National Lottery NHS Lintel Trust 4. OTHER TRADING ACTIVITIES Sales (Cafe) Alexandra Rose Vouchers |
2025 £ 14,399 295,735 310,134 2025 £ 50,000 69,115 - 1,623 - 87,797 9,200 - - - 75,000 2,000 1,000 295,735 2025 £ 78,287 16,428 94,715 |
2024 £ 4,234 316,935 321,169 2024 £ 20,000 84,584 7,777 3,500 750 139,714 16,110 4,000 2,000 1,000 37,500 - - 316,935 2024 £ 68,024 18,109 86,133 |
|---|---|---|
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Growing21 Ltd
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
| 5. OTHER INCOME 2025 £ Employer's Allowance 9,672 6. CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 7) note 8) £ £ Regeneration of Ruchazie and surrounding areas which comprise Glasgow Ward 21 388,077 7,513 7. DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 £ Staff costs 156,363 Payroll fees 1,015 Event Fees - Professional fees 16,861 IT & subscriptions 990 Activities 33,953 Equipment 378 Food Costs 51,816 Rent 31,593 Repairs & Maintenance 11,243 Sundry Costs 958 Telephone 1,744 Training 63 Utilities 25,572 Water Rates 3,392 Volunteer Expenses 1,064 Sessional staff 1,271 Marketing 100 Travel 30,959 General Rates 171 Depreciation 18,571 388,077 |
2024 £ 6,523 Totals £ 395,590 2024 £ 126,305 1,652 140 28,975 1,404 21,824 8,256 36,522 22,226 4,403 538 1,974 5,800 20,517 2,157 1,239 - 218 34,657 3,429 7,075 329,311 |
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Growing21 Ltd
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
8. SUPPORT COSTS
| Insurance Preparation and Independent Examination of Accounts Accountancy Fees 9. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets |
2025 £ 1,537 1,260 4,716 7,513 2025 £ 18,570 |
2024 £ 1,702 1,140 3,643 6,485 2024 £ 7,076 |
|---|---|---|
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024.
11. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Project/ Support staff |
2025 £ 137,561 12,355 6,447 156,363 2025 8 |
2024 £ 114,756 6,523 5,026 |
||
|---|---|---|---|---|
| 126,305 | ||||
| 2024 8 |
No employees received emoluments in excess of £60,000.
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Growing21 Ltd
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
| 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,730 318,439 Other trading activities 418 85,715 Other income 6,523 - Total 9,671 404,154 EXPENDITURE ON Charitable activities Regeneration of Ruchazie and surrounding areas which comprise Glasgow Ward 21 53,178 282,618 NET INCOME/(EXPENDITURE) (43,507) 121,536 Transfers between funds 61,128 (61,128) Net movement in funds 17,621 60,408 RECONCILIATION OF FUNDS Total funds brought forward 117,106 51,198 TOTAL FUNDS CARRIED FORWARD 134,727 111,606 13. TANGIBLE FIXED ASSETS Improvements to Plant and Computer property machinery Equipment £ £ £ COST At 1 November 2024 53,085 34,185 1,955 Additions 72,959 - - At 31 October 2025 126,044 34,185 1,955 DEPRECIATION At 1 November 2024 146 11,551 599 Charge for year 9,536 8,546 488 At 31 October 2025 9,682 20,097 1,087 NET BOOK VALUE At 31 October 2025 116,362 14,088 868 At 31 October 2024 52,939 22,634 1,356 |
|
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Growing21 Ltd
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
| 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other Debtors Payroll Account Prepayments Accrued Income 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 16. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted funds funds £ £ Fixed assets 131,318 - Current assets 76,127 59,079 Current liabilities (1,260) - 206,185 59,079 |
2025 £ - 9,547 512 - 10,059 2025 £ 1,260 2025 Total funds £ 131,318 135,206 (1,260) 265,264 |
2024 £ 500 10,397 - 29,421 40,318 2024 £ 1,140 2024 Total funds £ 76,929 170,544 (1,140) 246,333 |
|---|---|---|
Comparatives for analysis of net assets between funds
| Unrestricted Restricted funds funds £ £ Fixed assets 76,929 - Current assets 58,938 111,606 Current liabilities (1,140) - 134,727 111,606 |
2024 Total funds £ 76,929 170,544 (1,140) 246,333 |
2023 Total funds £ 15,047 154,277 (1,020) 168,304 |
|---|---|---|
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Growing21 Ltd
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
17. MOVEMENT IN FUNDS
| Unrestricted funds General fund Pantry Unrestricted Funds Designated Fixed Assets Restricted funds Seven Lochs Area Partnership GCVS Cafe Pantry Restricted Funds TOTAL FUNDS Net movement in funds, included in the above are as Unrestricted funds General fund Pantry Unrestricted Funds Designated Fixed Assets Restricted funds Development Trusts Association Scotland Seven Lochs Area Partnership GCVS Cafe Pantry Restricted Funds NHS Kids & Families Activities TOTAL FUNDS |
Net Transfers At movement between At 1/11/24 in funds funds 31/10/25 £ £ £ £ 54,650 20,217 - 74,867 3,148 (3,148) - - 76,929 (18,571) 72,960 131,318 134,727 (1,502) 72,960 206,185 - 69,115 (69,115) - 13,570 (13,570) - - 7,000 (7,000) - - 23,370 (5,533) - 17,837 67,666 (22,579) (3,845) 41,242 111,606 20,433 (72,960) 59,079 246,333 18,931 - 265,264 follows: Incoming Resources Movement resources expended in funds £ £ £ 118,786 (98,569) 20,217 - (3,148) (3,148) - (18,571) (18,571) 118,786 (120,288) (1,502) 50,000 (50,000) - 69,115 - 69,115 - (13,570) (13,570) 1,623 (8,623) (7,000) 88,797 (94,330) (5,533) 75,000 (97,579) (22,579) 2,000 (2,000) - 9,200 (9,200) - 295,735 (275,302) 20,433 414,521 (395,590) 18,931 |
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Growing21 Ltd
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
17. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Designated Fixed Assets Restricted funds Development Trusts Association Scotland Seven Lochs Area Partnership GCVS Zero Waste Scotland Cafe Pantry Restricted Funds TOTAL FUNDS |
Net At movement 1/11/23 in funds £ £ 102,059 (36,432) 15,047 (7,075) 117,106 (43,507) - (5,441) 9,030 55,644 5,793 7,777 3,500 3,500 1,895 - 30,000 (6,630) 980 66,686 51,198 121,536 168,304 78,029 |
Transfers between funds £ (7,829) 68,957 61,128 5,441 (64,674) - - (1,895) - - (61,128) - |
At 31/10/24 £ 57,798 76,929 134,727 - - 13,570 7,000 - 23,370 67,666 111,606 246,333 |
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Designated Fixed Assets Restricted funds Development Trusts Association Scotland Seven Lochs Area Partnership GCVS Cafe Pantry Restricted Funds TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 9,671 (46,103) (36,432) - (7,075) (7,075) 9,671 (53,178) (43,507) 20,000 (25,441) (5,441) 84,584 (28,940) 55,644 7,777 - 7,777 3,500 - 3,500 11,835 (18,465) (6,630) 276,458 (209,772) 66,686 404,154 (282,618) 121,536 413,825 (335,796) 78,029 |
|---|---|
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Growing21 Ltd
Notes to the Financial Statements - continued for the Year Ended 31 October 2025
18. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 October 2025.
19. PURPOSE OF FUNDS
General - Flexible funds used to cover operational costs and unforeseen expenses, ensuring the sustainability of community projects.
Development Trusts Association Scotland - Supports funding for two positions: an admin worker and a project worker, essential for running community initiatives.
Seven Lochs - Funding allocated to purchase and regenerate the derelict land on Drumlochy Road for community use.
Area Partnership - Provides money to cover legal and professional fees needed to secure the lease for the community kitchen and cafe, also Activate and community activities.
Cafe Fund - Supports the operation of the community cafe, including events, cooking classes, and social gatherings. Income allocated to this fund is derived from restricted grants received from the Scottish Government ICF and The Lintel Trust. Income generated from cafe trading activities is allocated to the General Unrestricted Fund.
GCVS - We work with and gain training, advice and other opportunities from this organisation
Pantry - The pantry provides access to a range of fresh, frozen and tinned goods. Whilst providing volunteering opportunities.
Kids & Families Activities - This fund comprises restricted income, including funding from Cash for Kids, to support activities and events for children and families. Expenditure covers activity costs, outings, transport, and other directly related delivery expenses in line with funder conditions.
NHS - Funding received from NHS to deliver meals, activities, and related community support services.
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