Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
Registered number SC716490
Charity number SC051509
Friends of Howwood Park Ltd
## Report and Accounts
31 December 2024
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Report and accounts Contents**
||**Page**|
|---|---|
|Information|1|
|Trustees' report|2 - 6|
|Independent Examiner's report|7|
|Income and expenditure statement|8|
|Balance sheet|9|
|Notes to the accounts|10 - 14|
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Company Information**
## **Trustees**
## **Accountants**
Leaf Accounting Ltd 7 Beatrice Gardens Houston PA6 7ES
**Registered number** SC716490
1
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**Friends of Howwood Park Ltd Registered number: SC716490 Directors' Report**
The trustees have pleasure in presenting their report and the unaudited financial statements of the charity for the period ended 31/12/24.
## **Reference and Administrative Details**
Charity name Friends of Howwood Park Ltd Company registration number SC716490 Charity registration number SC051509 Registered office and operation 41 Linister Crescent address Howwood Johnstone PA9 1DS
Website http://www.friendsofhowwoodpark.com/ Facebook https://www.facebook.com/profile.php?id=100067782758141
## **Trustees**
The following persons served as trustees during the year:
## **Advisors**
Independent Examiner: Leaf Accounting Ltd, 7 Beatrice Gardens, Houston, PA6 7ES
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**Friends of Howwood Park Ltd Registered number: SC716490 Directors' Report**
## **Structure, Governance and Management**
The charity had been an association until 1st December 2021 when it became a company limited by guarantee, and governed by its Memorandum and Articles of Association. At that time, Friends of Howwood Park Ltd sought and obtained permission from OSCR to become registered as a charity in Scotland, under charity number SC051509, and a such, continues to operate under the dual regulation and legal regimes of being both a registered charity and limited company.
Upon registration with Companies House, three new trustees were appointed as detailed above. These remain unchanged during the year, but in the event of a new trustee being required, the recruitment process remains unchanged. Trustees are recruited by way of nomination by the existing trustees. The Board advise new trustees of their main roles, duties and responsibilities as well as advising on background information on the charity.
## **Objectives and Activities**
The objective of Friends of Howwood Park is to help ensure Howwood Park is a well maintained and safe public site which can enhance the quality of life for local people by improving their physical and mental health and act as a focus for bringing people together, in particular;
1. The advancement of environmental protection and improvements of Howwood Park, for the benefit of the public, now and in the future;
2. The advancement of citizenship or community development (including rural or urban regeneration) to promote community sustainability and participation by linking with others to develop skills and experience allowing them to undertake activities or deliver initiatives as well as promoting, encouraging partnership, and offering networking opportunities for local people;
3. The organisation and provision of recreational and leisure facilities and activities with the objects of improving the conditions of life for people of all abilities for which the facilities and activities are primarily intended, encouraging correct use of the facilities and engagement in activities appropriate to the environment, and benefitting and further protecting and improving the Park.
## **Acheivements and performance**
Our acheivements this year include the following:
- taken over by Friends of Howwood Park from Renfrewshire Council as a Community Asset Transfer. Works completed in 2024 which led to the official opening in June 2024 including the cladding of the exterior walls, damp proofing works and installation of a roller shutter at the kitchen servery.
- Liaising with Renfrewshire Council to implement improvements at Howwood Park, including the repainting of play equipment and repair of soft surfacing in the junior play area, installation of lighting around the park, and improvements of the football pitch.
- Hosting of ‘Howwood Residents Community Lunches’ weekly for 6 weeks in January and February.
- Tabletop Sale in June to raise funds for the group, followed by separate second hand Toy Sale.
- ● Pavilion Open Day
- Organising a ‘Howwood Park Tidy Up Day’ where local people cleaned play equipment, swept paths, picked up litter etc.
3
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## **Friends of Howwood Park Ltd Registered number: SC716490 Directors' Report**
- Mini renovation of our ‘Little Free Library’.
- Organising return of lost property left at Howwood Park.
- Liaising with ‘Get Active Coaching’ to run a multi-sport community sport programme for kids and young people aged 8-15.
- Renting of space within Pavilion to individuals and groups who hosted various activities including mindfulness classes, birthday parties, cubs, brownies, meetings, a ‘Budding Engineers’ workshop.
- Hosting of a ‘Parent and Baby Drop In’ within the Pavilion, weekly for 8 weeks.
- We joined the organisation ‘Refill’ to offer free water refills to those with refillable water bottles.
- We installed bird nesting boxes and insect houses around the park.
- We started up the ‘Howwood Hire Hub’ from the Pavilion, where local people can hire rarely used items such as gazebos, wallpaper strippers and hedge cutters from us for a small fee.
- We ran a ‘Christmas Shoebox Appeal’ for local elderly people from the Pavilion, where local people filled a box which we distributed to elderly people the week before Christmas.
- Hosting to 2 education talks, namely ‘'The Memory of Witches; Witch Memorials and Sites', and ‘History of Howwood’.
- Halloween Evening Scavenger Hunt
- ● We hosted a taster session ‘Kids Choir’ which he may develop at a later stage.
- We hosted a ‘Remembrance Day Afternoon Tea’ on Remembrance Sunday, for those attending the Memorial Service in the village, to raise funds for Erskine Hospital.
- We ran the ‘Tuesday Club’ in the Pavilion during November and December (which continued into 2025) between 11am – 1pm each week. This was a club primarily for older people in the village where we hosted an activity such as bingo, a quiz, a talk etc followed with hot food and drinks.
- We continue to run the ‘Little Free Library’ from the park where local people
Friends of Howwood Park were successful in securing grants to take forward our aims from the following funders during 2024;
- Greater Renfrewshire and Inverclyde Rural Community Led Local Development Fund 2023/24 – Final Cladding Payment - £2,500.00
- Greater Renfrewshire and Inverclyde Rural Community Led Local Development Fund 2023/24 – Community Lunches - £2,468.75
- Renfrewshire Council - Sustainable Communities Funding - £25,000.00
- Renfrewshire Council – Section 10 Funding - £1,915.00
- Parks for Life - Community Fund - £1,500.00
- Renfrewshire Council – Local Area Partnership Funding - £2,047.72
- Renfrewshire Council – Celebrating Renfrewshire Fund Greater Renfrewshire and Inverclyde Rural Community Led Local Development Fund 2024/25 - £2,972.50
- Renfrewshire Council – Winter Connections Fund - £2,000.00
- Electrical Safety First – Electrical Safety Fund - £900.00
- Action Earth Volunteering Matters Fund - £250.00
Friends of Howwood Park Ltd received the following cash donations during 2024:
- Remembrance Day Collection - £75.23 (subsequently donated to Erskine Veterans Charity)
4
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
**Friends of Howwood Park Ltd Registered number: SC716490 Directors' Report**
## **Reserves**
Unspent funding is reserved to be spent on the purpose for which it was granted.
The trustees consider that the current level of reserves is sufficient for the organisation, but will continue to review on a regular basis throughout the year.
Our plans for next year (2025) are;
- We shall hold our annual Easter Egg Hunt and possibly another Halloween event.
- We shall have a Table Top sale of donated goods to raise funds for our group.
- We plan to host another ‘Tidy Up Day’ thoroughly clean the equipment in the park, including the bins, play equipment, benches, shelter and outdoor gym.
- We plan to replant the trough planters along the perimeter fence on Midton Road with flowers, and to maintain these throughout the summer.
- We plan to continue running our Little Free Library, including having repairs to the library carried out.
- We plan to repaint the goal posts and reinstate the previously removed nets.
- ● To construct a large planter around the shelter and to fill this with plants. ● We plan to continue running the Tuesday Club on a weekly basis until the end of March. We shall then run this monthly over the summer and autumn, and weekly again during the winter.
- We plan to run another Christmas Shoebox Appeal.
- We plan to continue to rent out the Pavilion to local people and groups.
- ● We plan to continue to run the Howwood Hire Hub.
## **Trustees' responsibilities**
The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the organisation and of the incoming resources and application of resources of the the organisation for that year. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
5
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## **Friends of Howwood Park Ltd Registered number: SC716490 Directors' Report**
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the the organisation and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees' report was approved by the Board of Trustees.
## **Disclosure of information to independent examiner**
Each person who was a director at the time this report was approved confirms that:
- so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
- he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
6
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Independent Examiners' Report**
I report on the accounts of the charity for the period ended 31st December 2024 which are set out on pages 8 to 9.
## **Respective responsibilites 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 trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 view given by the accounts.
As a practising member of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements, which are detailed at https://icas.com/FrameworkforthePreparationofAccounts.
## **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 trustees have not met requirements:
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
**2.** to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
You consider that the organisation is exempt from an audit for the period ended 31st December 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Charities Accounts (Scotland) Regulations 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
LEAF Accounting Ltd Chartered Accountants
7 Beatrice Gardens Houston Renfrewshire PA6 7ES
13/08/2025
7
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Income and expenditure statement for the year ended 31 December 2024**
|**Notes**
**Income from:**
Donations
**3**
Charitable activities
**4**
Trading activities
**5**
Cost of sales
**Gross profit**
**Expenditure on:**
Administrative expenses
**6, 7**
**Net (expenditure)/income**
**Total funds brought forward**
**Total funds carried forward**|**Restricted**
**Unrestricted**
**Total**
**£**
**£**
**£**
-
-
-
22,514
-
22,514
-
300
300
22,514
300
22,814
(5,825)
-
(5,825)
16,689
300
16,989
(19,723)
(76)
(20,949)
(3,034)
224
(3,960)
5,050
368
5,418
2,016
592
1,458
**2024**|**Restricted**
**Unrestricted**
**Total**
**£**
**£**
**£**
-
-
-
11,069
-
11,069
-
-
11,069
-
11,069
-
11,069
(15,215)
(663)
(15,878)
(4,146)
(663)
(4,809)
9,196
1,031
10,227
5,050
368
5,418
**2023**|
|---|---|---|
8
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Registered number:** SC716490 **Balance Sheet as at 31 December 2024**
|**Notes **
**Fixed assets**
Tangible assets
**9**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
**11**
**Net current liabilities**
**Net assets**
**Capital and reserves**
Restricted fund
**12**
Unrestricted fund
**12**
**Shareholders' funds**|**Restricted**
**Unrestricted**
**Total**
**£**
123,453
-
123,453
133
-
133
14,296
592
14,888
14,429
592
15,021
(137,016)
-
(137,016)
(122,587)
592
(121,995)
866
592
1,458
866
-
866
-
592
592
866
592
1,458
**2024**|**2023**
**£**
95,862
133
24,271
24,404
(114,848)
(90,444)
5,418
5,050
368
5,418|
|---|---|---|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
9
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
**Friends of Howwood Park Ltd Notes to the Accounts for the year ended 31 December 2024**
## **1 Accounting policies**
## _**Charity information**_
Friends of Howwood Park Ltd is a private company limited by guarantee without share capital incorporated in Scotland. The registered office is 41 Linister Crescent, Howwood, PA9 1DS.
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102, as applied to small entities by section 1A of the standard, effective 01 January 2019), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (amended). The charity constitutes a public entity body defined by FRS 102.
The Trustees consider that there are no material uncertainties on the charity's ability to carry on as a going concern.
## _**Turnover**_
All incoming resources are included when the charity is legally entitled to the income and the amount can be quantified with reasonable certainty.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings Fixtures, fittings, tools and equipment
over 50 years, reducing balance over 5 years, reducing balance
## _**Debtors**_
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price).
## _**Taxation**_
The charity is exempt from corporation tax on its charitable activities.
## _**Fund accounting**_
Unrestricted funds are available for the use at the discretion of the trustees to further any of the charity's activities. Restricted funds are subjected to retractions on their expenditure declared by the donor or through the terms of an appeal.
10
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Notes to the Accounts for the year ended 31 December 2024**
|**2**
**Employees**
Average number of persons employed by the charity
**3**
**Income from subscriptions and donations**
Donations in lieu of fitness class/bingo
**4**
**Income from charitable activities**
Corra Foundation Hardship Fund
Celebrating Renfrewshire - Teen Adventures
Winter connections
LAP Funding
Refurbishment programme
Renfrewshire council
Renfrewshire council; community lunch
Renfrewshire council section 10
My Park Scotland
Electrical Safety First
Action Earth Funding
Grants received during the year were all restricted (2023: £11,069).
No unrestricted grants were received during the year (2023: Nil)
**5**
**Income from trading activities**
Hall hire
**6**
**Analysis of charitable expenditure**
Personnel costs
Premises costs
General administrative costs
Depreciation
Event costs
Other legal and professional costs|**2024**
**Number**
0
**2024**
**£**
-
-
**2024**
2,833
12,647
2,469
1,915
1,500
900
250
22,514
**2024**
300
300
**2024**
**£**
1,966
867
13,462
3,985
-
669
20,949|**2023**
**Number**
0
**2023**
**£**
-
-
**2023**
1,575
3,500
2,000
1,660
2,334
11,069
**2023**
-
-
**2023**
**£**
-
563
6,430
2,997
5,340
548
15,878|
|---|---|---|
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
11
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Notes to the Accounts for the year ended 31 December 2024**
## **7 Directors' emoluments and expenses**
The trustees are considered to be the key management personnel of the charitable company. The total amount paid to key management personnel during the year was £1,246 (2023: £2,782), with amounts paid to trustees shown below.
Chairperson was reimbursed expenses totalling £75 (2023: £2,782) in connection with undertaking the company’s charitable activities to reimburse for running costs incurred, as well as being paid £691 (2023: £0) for services provided in the functioning of groups within the facility.
Trustee, , was paid amounts totalling £766 (2023: £0) for services provided in the functioning of groups within the facility.
There were no other related party transactions during the year.
|**8**
**Net expenditure for the year**
This is stated after charging
Independent examiner's fee
Depreciation
**9**
**Tangible fixed assets**
**Cost**
At 1 January 2024
Additions
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for the year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|**Plant and**
**machinery**
**£**
5,502
1,983
7,485
1,100
1,497
2,597
4,888
4,402|**2024**
**£**
500
3,985
4,485
**Land and**
**buildings**
**£**
94,827
29,593
124,420
3,367
2,488
5,855
118,565
91,460|**2023**
**£**
500
2,997
3,497
**Total**
**£**
100,329
31,576
131,905
4,467
3,985
8,452
123,453
95,862|
|---|---|---|---|
12
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Notes to the Accounts for the year ended 31 December 2024**
|**10 Debtors**
Other debtors
**11 Creditors: amounts falling due within one year**
Accruals
Other creditors
**12 Movement in funds**
**As at 1st Jan**
**2024**
**£**
**Unrestricted:**
368
**Restricted:**
Celebrating Renfrewshire - Teen
Adventures
2,437
Winter connections
1,605
LAP Funding
1,008
Refurbishment programme
-
Greater Renfrewshire and Inverclyde
Rural Community Led Action Group -
Howwood Community Engagement
Fund
-
Renfrewshire Council Section 10
-
Myparkscotland parks for life funding
-
LAG Funding - Howwood Hub Hire
-
Electrical Safety First
-
Action Earth Funding
-
5,418|**Income**
**£**
300
3,127
2,000
2,048
5,334
2,469
1,915
1,500
2,973
900
250
22,816|**2024**
**£**
133
**2024**
**£**
500
136,516
137,016
**Expenditure**
**£**
(76)
(5,564)
(3,001)
(3,055)
(5,566)
(2,469)
(1,422)
(1,500)
(2,973)
(900)
(250)
(26,776)|**2023**
**£**
133
**2023**
**£**
500
114,348
114,848
**As at 31st**
**Dec 2024**
**£**
592
-
604
1
(232)
-
493
-
-
-
-
1,458|
|---|---|---|---|
13
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Notes to the Accounts**
## **for the year ended 31 December 2024**
|**Unrestricted:**
**Restricted:**
Lottery - A Place Called Home Fund
Celebrating Renfrewshire
Winter festivals
Engage Renfrewshire - Health and
Wellbeing fund
Magic Little Grants
Mcarthy and Stone Charitable
Foundation
Renfrewshire Council - Winter
Connections
Corra Foundation Hardship Fund
Celebrating Renfrewshire - Teen
Adventures
Winter connections
LAP Funding
Refurbishment programme|**As at 1st Jan**
**2023**
**£**
1,031
3,385
2,240
356
600
301
350
1,964
-
-
-
-
-
10,227|**Income**
**£**
-
-
-
-
-
-
-
-
1,575
3,500
2,000
1,660
2,334
11,069|**Expenditure**
**£**
(663)
(3,385)
(2,240)
(356)
(600)
(301)
(350)
(1,964)
(1,575)
(1,063)
(395)
(652)
(2,334)
(15,878)|**As at 31st**
**Dec 2023**
**£**
368
-
-
-
-
-
-
-
-
2,437
1,605
1,008
-
5,418|
|---|---|---|---|---|
## **13 Related party transactions**
Directors’ emoluments and expenses are disclosed in note 7.
There were no related party transactions during the year.
## **14 Controlling party**
Throughout the year the charitable company was controlled by the directors, who are also the trustees of the charitable company.
## **15 Other information**
Friends of Howwood Park Ltd is a charitable company limited by guarantee, registered in Scotland, and not having a share capital. The members’ liability in the event of winding up is limited by guarantee not exceeding £1 per member.
14
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Detailed profit and loss account for the year ended 31 December 2024**
_This schedule does not form part of the statutory accounts_
|**Sales**
Cost of sales
**Gross profit**
Administrative expenses
**Operating loss**
**Loss before tax**|**2024**
**£**
22,814
(5,825)
16,989
(20,949)
(3,960)
(3,960)|**2023**
**£**
11,069
-
11,069
(15,878)
(4,809)
(4,809)|
|---|---|---|
15
Docusign Envelope ID: 81971323-F31E-420B-BC0C-6D10D0A3CB19
## **Friends of Howwood Park Ltd Detailed profit and loss account for the year ended 31 December 2024**
_This schedule does not form part of the statutory accounts_
|**Sales**
Sales
**Cost of sales**
Other direct costs
**Administrative expenses**
Employee costs:
Wages and salaries
Premises costs:
Cleaning
General administrative expenses:
Postage
Stationery and printing
Event costs
Subscriptions
Insurance
Equipment expensed
Software
Repairs and maintenance
Depreciation
Sundry expenses
Legal and professional costs:
Accountancy fees
Other legal and professional|**2024**
**£**
22,815
5,825
1,966
1,966
867
867
7
175
-
248
146
5,757
-
5,938
3,985
1,191
17,447
500
169
669
20,949|**2023**
**£**
11,069
-
-
-
563
563
-
42
5,340
-
146
2,441
152
3,408
2,997
241
14,767
500
48
548
15,878|
|---|---|---|
16