Kirkmichael Community Garden Year Ended October 2024 ## **KCG Surplus/Deficit** ## **Income** |Donations
Grants
Other
**Expenditure**
Professional Fees
Insurance
Materials
Labour
Tools and Equipment
Advertising
Stationary
**Surplus/Deficit**
Donations|Total
Restricted
Unrestricted
£
440.52
£
-
£
440.52
£
7,500.00
£
7,500.00
£
-
£
-
£
-
£
-| |---|---| ||**£**
**7,940.52**
**£**
**7,500.00**
**£**
**440.52**| ||£
150.00
£
150.00
£
567.65
£
567.65
£
1,301.23
£
1,301.23
£
328.75
£
328.75
£
662.96
£
662.96
£
-
£
-| ||**£**
**3,010.59 £**
**2,860.59 £**
**150.00**| ||| ||**£4,929.93**
**£4,639.41**
**£290.52**| ||| ## _**Additional Capital £17,655.47**_ Page 1 of 6 Kirkmichael Community Garden Year Ended October 2024 ## **KCG Balance Sheet 2023/2024** ## **Fixed Assets** Fixtures and Fittings £ 20,747.40 less Depreciation -£ 1,850.67 £ 18,896.74 ## **Current Assets** Cash at bank £ 3,804.46 Cash in hand £ - £ 3,804.46 £ 22,701.20 **Liabilities** £ - **NET ASSETS £ 22,701.20** ## **CAPITAL** Brought Forward £ 19,677.00 Movement £ 1,179.40 Less Depreciation -£ 1,850.67 Cash £ 3,695.47 **£ 22,701.20** Page 2 of 6 Kirkmichael Community Garden Year Ended October 2024 |20,747.40
Deer fencing
27/06/2023
10%
739.10
Deer fencing
17/07/2023
10%
1,506.19
Other fencing
17/07/2023
10%
64.94
Deer fencing
09/08/2023
10%
500.09
Deer fencing
16/08/2023
10%
107.89
Postcrete
15/03/2024
10%
-
Building materials
29/04/2024
10%
-
Windows
22/05/2024
10%
-
Building materials
23/05/2024
10%
-
Shed
31/05/2024
10%
-
Building materials
31/05/2024
10%
-
Building materials
31/05/2024
10%
-
Shed
03/06/2024
10%
-
Shed
08/06/2024
10%
-
Building materials
01/07/2024
10%
-
Guttering
22/07/2024
10%
-
Building materials
22/07/2024
10%
-
Shed
05/12/1902
10%
-
Arches
27/06/2023
10%
-
Tarpaulin
16/08/2023
20%
173.71
Polytunnel
22/02/2024
20%
-
Construct poly
09/04/2024
20%
-
Accessories poly
16/04/2024
20%
-
3,091.93
**Depreciation**
Date of Purchase
Rate of
Depn
B/F|20,747.40
Deer fencing
27/06/2023
10%
739.10
Deer fencing
17/07/2023
10%
1,506.19
Other fencing
17/07/2023
10%
64.94
Deer fencing
09/08/2023
10%
500.09
Deer fencing
16/08/2023
10%
107.89
Postcrete
15/03/2024
10%
-
Building materials
29/04/2024
10%
-
Windows
22/05/2024
10%
-
Building materials
23/05/2024
10%
-
Shed
31/05/2024
10%
-
Building materials
31/05/2024
10%
-
Building materials
31/05/2024
10%
-
Shed
03/06/2024
10%
-
Shed
08/06/2024
10%
-
Building materials
01/07/2024
10%
-
Guttering
22/07/2024
10%
-
Building materials
22/07/2024
10%
-
Shed
05/12/1902
10%
-
Arches
27/06/2023
10%
-
Tarpaulin
16/08/2023
20%
173.71
Polytunnel
22/02/2024
20%
-
Construct poly
09/04/2024
20%
-
Accessories poly
16/04/2024
20%
-
3,091.93
**Depreciation**
Date of Purchase
Rate of
Depn
B/F|764.59
73.91
1,544.81
150.62
66.61
6.49
508.57
50.01
109.72
10.79
264.00
30.80
1,143.92
114.39
861.26
71.77
1,142.43
95.20
704.00
58.67
106.94
8.91
979.31
81.61
500.00
33.33
880.00
58.67
572.56
28.63
296.63
14.83
1,154.40
57.72
920.00
46.00
900.00
30.00
179.70
34.74
4,234.10
493.98
2,940.00
294.00
55.92
5.59
-
-
Cost
Chg PA|764.59
73.91
1,544.81
150.62
66.61
6.49
508.57
50.01
109.72
10.79
264.00
30.80
1,143.92
114.39
861.26
71.77
1,142.43
95.20
704.00
58.67
106.94
8.91
979.31
81.61
500.00
33.33
880.00
58.67
572.56
28.63
296.63
14.83
1,154.40
57.72
920.00
46.00
900.00
30.00
179.70
34.74
4,234.10
493.98
2,940.00
294.00
55.92
5.59
-
-
Cost
Chg PA|665.19
1,355.57
58.45
450.08
97.10
233.20
1,029.53
789.49
1,047.23
645.33
98.03
897.70
466.67
821.33
543.93
281.80
1,096.68
874.00
870.00
138.97
3,740.12
2,646.00
50.33
-
NBV 2024| |---|---|---|---|---| ||3,091.93|17,655.47|1,850.67|18,896.74| |||||| ||20,747.40||1,850.67|18,896.74| Page 3 of 6 Kirkmichael Community Garden Year Ended October 2024 ## Respective responsibilities of trustees and examiner The charity trustees consider that an independent examination is needed under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. It is my responsibility to examine the accounts 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 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. ## Independent Examiner's Statement In the course of my examination of the statement of accounts for the year ended 30th October 2024, no matter has come to my attention: 1. Which gives me reasonable cause to believe that in any material respect: Accounting records have not been kept in accordance with Section44 (1)(a) of the Charities and Trustee Investments (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 The accounts do not accord with those records The statement of accounts do not comply with any of the requirements of Regulation 8 of The Charities Accounts (Scotland) Regulations 2006 2. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 22-Jan-25 Page 4 of 6 Kirkmichael Community Garden Year Ended October 2024 Kirkmichael Community Garden Chairperson’s Report 2023/24 ## A Busy and Productive Year Main Development By November 2023, our plans were in place, and we had secured the necessary funding to develop the garden. Once we received planning permission for our design in February 2024, it was full steam ahead! Highland Polytunnels arrived on-site in April to construct our polytunnel, while our volunteers began cutting turf to create the vegetable plots. Thanks to the sawmill in Blairgowrie, who donated wood slabs, ere able to start building the raised beds for our herbs and the school area. Following our award from the Green Living Fund by Perth and Kinross Council in March, we commenced building our welfare and tool sheds. This work was carried out through June, thanks to efforts. Once completed, we were fortunate to receive units and furniture donated by Straloch Primary School to furnish the interior. We also planted a small orchard with donated fruit trees, a row of large blueberry bushes, and established a fruit patch with strawberries, raspberries, and currants. Throughout the summer, the garden continued to develop, with many smaller tasks being undertaken to make it what it is today. ## Growing and Produce In the spring, our volunteers began sowing seeds and planting crops, including potatoes, carrots, beetroot, onions, leeks, turnips, beans, and peas. In the polytunnel, we grew tomatoes, salad leaves, cucumbers, and some brassicas. The hard work paid off with a fantastic harvest that our volunteers enjoyed, and some of the produce was shared with the community through a small stall outside the village shop. The wildflower garden is a beautiful and significant part of the garden. Steve has devoted countless hours to this project, resulting in an amazing display throughout the summer. ## Funding In this financial year, we secured £7,500 from the Green Living Fund to build the welfare and tool sheds. We also raised £440 in donations, some of which came from the produce offered outside the village shop. These unrestricted funds are vital for covering fixed costs such as insurance and accountancy fees. ## Working with the Primary School worked with the school to plant seeds again this year, this time directly into their raised beds. From this, they had a successful harvest of mainly tatties that the children took home to enjoy with their families. Page 5 of 6 Kirkmichael Community Garden Year Ended October 2024 ## Volunteering Throughout 2023/24, we gradually expanded our volunteer group and now have 25 members in our WhatsApp group. Thanks to all the community members who have helped with various tasks, especially the team effort required to move the compost delivery from the village hall to the garden and create the vegetable and fruit beds. ## Kirkmichael in Bloom In the spring and summer, some of our volunteers assisted Kirkmichael in Bloom with the village planters. This included growing bedding plants, as well as helping with weeding, replanting, and watering pots around the village. With a reduced budget, the plants grown in our polytunnel helped create a lovely floral display over the Summer. ## Events Alongside our ad-hoc volunteer sessions, in August, alongside the Highland Games, where we hosted an open day to invite people into the garden. ## Looking Forward – November 2024 Onwards We are all looking forward to our second year of growing. Now our main building work is complete, we hope to have more time this year to focus on our optimising our crops and yields, and trying out new things. We also plan to have an official open day in April, to hold a few community events and to encourage more volunteers to participate on the garden activities. Plans are in place to deliver a structured learning programme with the Primary School, led by rom our Board. We recently held the first session, learning about soil and composting, which went really well. The mud kitchens built and donated by are great and will be well used for support this activity. Huge thanks to our Board members, our volunteers, all those who have helped with one off jobs and in any way to support the garden, as well as to all of our funders. We all hope to enjoy the fruits on our labour in 2025, with lots of good produce, fruit, veggies and flowers and to bring our community together to enjoy the lovely space we have created together. Page 6 of 6