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2025-09-30-accounts

Sustainable Kirriemuir

Scottish Charity Number: SC052779

Trustees’ Annual Report & Financial statements

For the period

1st October 2024 to 30th September 2025

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Contents

Contents
MESSAGE FROM THE CHAIR 3
TRUSTEES ANNUAL REPORT 4
Reference and administration details 4
Who’s who at Sustainable Kirriemuir 4
Structure, Governance and Management 5
Type of governing document 5
Trustee recruitment and appointment 5
Objectives and activities 5
Charitable purposes 5
Overview of our main activities in relation to these purposes 6
Achievements and performance 6
Sustainable & Active Travel 7
Action for Nature 7
Food & Growing 8
Sustainable Living 10
Volunteering 10
Securing a resilient organisation 11
Financial Review 11
Reserves Policy 12
Purpose 12
Aim 12
Details 13
INDEPENDENT EXAMINER’S REPORT 14
Respective responsibilities of trustees and examiner 14
Basis of independent examiner’s statement 14
Independent examiner’s statement 14
STATEMENT OF FINANCIAL ACTIVITIES 15
BALANCE SHEET 16
NOTES TO THE FINANCIAL STATEMENTS 17

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Message from the Chair

Only when we look back can we see just how far we have come. Once again, it is my great pleasure and privilege to reflect on what we have achieved together in just 12 months. This year exceeded expectations in so many ways.

Those with an eye on climate impacts around the world, have the dubious privilege of seeing things moving further and faster than science has predicted. Wildfires have consumed an area the size of India this year. Scotland has not been spared, recording the worst wildfires ever, burning an area twice the size of Glasgow. Extended dry periods across Europe impacted many crops including forage for cattle. This led to a 20% rise in the price of beef in the UK. Erratic weather makes it harder for our farmers and growers. This has a direct impact on our food prices. The climate crisis is the cost of living crisis.

The currency of SK is collective action. This is the alchemy that transforms fear into hope. Together our incredible staff, trustees and volunteers make everything happen. From barn raising to apple juicing SK people give thousands of hours to hundreds of tasks. In all weathers, on foot and by bike we learn to keep ourselves and our nature well. Our trustees enable this work, finding the funds, and creating the supportive framework that allows us to move forward. Together our SK community transforms our landscape. Every donation whether time, money, equipment, labour, skill or inspiration does something else, something even more important, it builds connection and trust in our community. That is priceless.

The value of what each and every one of our staff, volunteers, trustees, funders and supporters provide is hard to put into words. I said at this year’s AGM if I chose which three words would apply to SK they would be miraculous, community, anchor. This collective effort is my anchor as we navigate in the storm that is climate change. Together this community delivers more than I would have dared to imagine. So as the darkness prevails in the coming months and I turn towards the way ahead I am deeply grateful to each of you, for all that you have done to support us this year. I know without doubt we are in good hands and good heart for all that is to come in 2026.

Thank you all.

See you soon,

Kate Munro Sustainable Kirriemuir Chair

Page 3 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Trustees Annual Report

The Trustees present their report together with the financial accounts and the independent examiner’s report for the period 1st October 2024 to 30th September 2025.

Reference and administration details

Charity’s name: Sustainable Kirriemuir Also known as: SK Scottish Charity Number: SC052779 Registered Address: 28 South Street, Kirriemuir DD8 5DG info@sustainablekirriemuir.com https://www.sustainablekirriemuir.co.uk https://www.facebook.com/sustainablekirrie https://www.instagram.com/sustainablekirrie - https://www.linkedin.com/company/sustainable kirriemuir/

Who’s who at Sustainable Kirriemuir

Our Board of Trustees, who oversee the governance of our organisation, are:

  1. Kate Munro (chair)

  2. Wolf Rossmann (treasurer)

  3. Clare Little (deputy chair)

  4. Millie Stevenson (secretary)

  5. Steve Gardner

  6. Antony Gifford

  7. Ally Taylor from 25[th] April 2025 8. Kieran Sherry from 25[th] April 2025

Wolf Rossmann was co-opted onto the Board at a meeting on 13[th] August 2024. His continued appointment to the Board was confirmed by vote at the AGM on 23[rd] April 2025.

Ally Taylor and Kieran Sherry’s applications to join the Board of Trustees were accepted at the AGM on 23[rd] April 2025. Both new members have brought invaluable skills and experience to the Board.

Our staff members deliver the day-to-day activities for the organisation. We currently have 7 part-time members of staff (4.06 full-time equivalent).

  1. Rhiannon McIntyre, Manager

  2. Amandla Taylor, Farm Manager

  3. Fiona Cameron, Communications and Engagement Officer

  4. Christina Turtle, Active and Sustainable Travel Project Officer

  5. Zoë Farrell, Food and Growing Project Officer, (Community Garden)

  6. Linzi Burnett, Community Gardener (Schools)

  7. Isaac Baldwin, Food and Growing Project Officer, (Farm)

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Structure, Governance and Management

Type of governing document

Sustainable Kirriemuir was established as an unincorporated volunteer community-led group in September 2019 with the ambition to support our community’s efforts towards climate change action. In August 2023, SK became a two-tier Scottish Charitable Incorporated Organisation (SCIO), governed by its constitution and the Board of Trustees. The Board has overall responsibility for the organisation and is supported by a small staff team who deliver activities on a day-to-day basis.

Trustee recruitment and appointment

Our Board of Trustees stand for a term of one year and are elected/re-elected each year by our membership at our Annual General Meeting (AGM). Our officers are agreed by the Board, immediately following their election. Our governing process allows for a minimum of five Trustees and maximum of nine, with the option to co-opt up to four Trustees over the course of a year, to be confirmed by the membership at the next AGM. Each year we review our Board and staff skills required to meet our aims and recruit new Trustees as required.

Objectives and activities

Charitable purposes

Sustainable Kirriemuir’s purposes are focused on positive social and environmental impact within our community of Kirriemuir and the surrounding area, and include:

  1. Advancement of environmental protection and improvement by: helping our community move towards net-zero emissions; promoting and advancing sustainable living practices; and protecting and restoring our local nature.

  2. Development and support of community education by: increasing knowledge and understanding of local and global climate change including approaches for adaptation and mitigation; increasing knowledge, learning, and skills development to promote sustainable living; and increasing knowledge and understanding of our local natural habitats and actions required for their protection and restoration.

  3. Promotion and advancement of the health and wellbeing co-benefits arising through: prevention and reduction of environmental degradation; providing opportunities within our projects, events and collaborative partnership working to maintain and improve health and wellbeing; and preventing disease and ill health by increasing access to greenspace, healthy and affordable food, and physical activity.

  4. Advancement of community resilience and development by encouraging and supporting participation and volunteering in our community projects and events.

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

  1. Promotion, establishment, facilitating and/or operating activities and initiatives which further our charitable environmental and social aims.

Overview of our main activities in relation to these purposes

In 2019 Scotland declared a climate emergency, pledging to reach zero carbon emissions by 2045. In support of this pledge we seek to increase our community’s awareness of the impact of climate change and the benefits of sustainable practices to enhance both personal and community resilience. We reach out to, and learn from, our community, sharing practical skills and knowledge.

Our vision is for Kirriemuir to be a sustainable net-zero community where people and nature flourish. Our mission is to work with our community to learn, teach, adapt and share the skills, knowledge, activities and practices to enable healthy and happy people and a healthy planet.

Our focus as an organisation is built on previous work. Over 2020/2021, Keep Scotland Beautiful and SK led a community information gathering exercise to imagine our future as a thriving community. Challenges, opportunities and actions were considered, leading to the development of a Kirriemuir Climate Action Plan (KCAP) with key areas of focus for future development, as identified by our community. These key themes include:

In 2023 we produced our strategic plan outlining our priorities for the growth and development of the organisation during the five years to 2028. This document continues to form a focus for our work. We also recognise the need to reflect the needs and interests of our staff, volunteers and community, and to be adaptable.

Achievements and performance

The past 12 months have been extremely busy for SK both in terms of staff delivering activities to meet our objectives but also in terms of the wider development of the organisation. We have been fortunate this year to secure a lease on town centre premises which will provide meeting and office space for staff but also opportunities to engage with the wider Kirriemuir community through shop front displays of our work and participatory workshops.

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

This past year has also seen massive developments in our community farm since we took on a lease for 2 acres of land in November 2024 with the aim of growing food at scale for the local community, a very exciting new commitment for the organisation.

Sustainable & Active Travel

Work in this area forms a significant means by which we engage with members of our local community and encourage the use of sustainable and low carbon forms of transport, including more walking for short trips, cycling, car-sharing and using public transport, which all add up and help both the environment and our health and wellbeing.

During the year we were awarded funding from the Tayside NHS Charitable Trust which has enabled the organisation to secure employment for our Active Travel officer for a period of three years allowing her to plan and develop activities for a wide range of sections of the community from health walks specifically for older women to summer holiday activities for families.

One very successful activity managed by the Active Travel officer are the weekly Health Walks in Nature which draw in a regular group of attendees who come every week rain or sun. During the year 50 such walks have been held drawing in 332 participants. The walks provide a forum amongst participants for the sharing of their knowledge about the local area or their own expertise in aspects of nature such as birds, or fungi. Other walks which have proven popular have the added extra of ending with activities such as art and yoga sessions or have a particular focus such as foraging or attending a local wild flower garden.

SK continues to loan out its fleet of e-bikes for a month at a time, and this year received funding to purchase a folding e-bike to add to the number. The organisation also received funding to enable 2 volunteers to attend Cycling Scotland’s Cycle Trainer course, which will allow SK to be able to offer more Adult Cycle Training, and Learn to Ride sessions with the local schools. In addition, 5 volunteers attended Cycle Ride Leader training and assessment so an increasing number of guided rides will be able to be offered in the future. During this past year 7 led cycle rides have taken place with 32 people participating and 50 primary school children from the town have been on a led ride.

In line with funding commitments our Active Travel officer this year produced an Active Travel Map of the locality showing four walks of interest and four cycle rides. This has been distributed to local outlets to be available to members of the local community and visitors to the area alike.

Action for Nature

We seek to support our community to understand and appreciate the role and benefits of nature, both globally and locally, so that we can best work together to protect, support and restore our nature.

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Our very active Action for Nature group has continued to build on the work undertaken in previous years with work parties who have planted hundreds of hedging plants, put up and maintained nest boxes around the town and planted two new beds at our Community Garden with plants to encourage and feed pollinators. Funding for the plants was arranged through the rePollinate charity with money donated by Balfour Beattie.

One highlight of the year was the work undertaken with the local Scout group to welcome the swifts back to Kirriemuir this summer. The Scouts learnt about swifts from our dedicated volunteers and worked hard during their evening meetings to prepare banners ready for a welcome swift parade through the town on a Saturday morning. This initiative was supported by local businesses who displayed swift facts in their shop windows and was a fantastic example of SK at work in the local community engaging and highlighting to people the need to conserve our biodiversity in an interactive and fun way.

The group’s Wild about Kirrie (WAK) project, through which volunteers visit people in their own gardens to discuss with and assist individuals to take action, however small, to encourage wildlife into their own space has continued to reach homes in the town, and a couple of larger organisations including the local Buddhist Meditation Centre building in the town and the Secondary school. A future project is to ‘re-wild’ a local private cemetery with SK volunteers working alongside the Kirriemuir Girl Guide group.

The Kirrie Rifflers project has grown during the year with the volunteer group now sampling water to count invertebrate numbers at two sites close to the town and involved in wider activities such as the UK wide Water Blitz and Plastic Blitz. The results of the monitoring gathered by the group feed into a nationwide database of the health of our rivers and have been able to highlight increased levels of nitrates and phosphates in the water at certain times of the year. During one session volunteers discovered sewage being discharged into the local burn which runs through the town and were able to report this to Scottish Water for immediate action.

Other actions undertaken by the group include: monitoring grey and red squirrel populations in the locality alongside Saving Scotland’s Red Squirrels; tackling invasive plant species to reduce their reach alongside local water courses; and selling home grown wild flower plants at a local plant sale.

Food & Growing

Local food growing, preparation, preservation and eating together has formed much of SK’s activity during the past year, boosted by our new community farm alongside our existing projects at the Community Garden and Northmuir Primary School.

The Kirriemuir Community Garden, located at St Mary’s Field (SMF), has had a very productive year with over 600kg of food grown and sold to the local community through an online portal with over 100 members. Our Growing Officer plans and manages the site with a dedicated group of 30 volunteers contributing over 2400 hours to the practical tasks of growing and selling local food. She commented that “there has been a real energy at the

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

garden this year, volunteers have worked hard to deliver a season of wonderful fruit, vegetables, plants and tasty produce.”

In addition, the site has been the base for a number of popular skills based workshops this year in tasks such as pruning and food preservation highlighting the need to encourage and work with our community to get the most out of food. An open day in early summer attracted 140 visitors to the garden, many visiting for the first time, and an exchange visit with Rattray community garden was an opportunity for the volunteers to learn, and exchange knowledge and ideas.

There are exciting plans for the coming year which include: utilising a gift of a shed and glasshouse (expected soon), to host more workshops and events, be better able to store produce and for propagation; widening the planting within the garden, adding more holistic elements into the mix such as flowers in addition to food; creating an expanding hub for nature in its many forms and a sensory experience that nourishes both body and soul.

Our work at Northmuir Primary School continues with our staff member working to grow a wide array of fruit and vegetables with the school children some of which they then enjoy eating too! Through the work the children have been learning about growing food and its benefits to our health and the environment, companion planting use instead of pesticides, seed collecting and saving, different ways a plant disperses their seed, the benefits of planting for our pollinators. When tasting the produce they have grown some children discover that they like the taste of certain fruit and vegetables that they hadn’t tried before.

Other work in the school included growing flowers to plant in beds, containers and around the pond area within the school grounds, participating in a potato growing competition with other Angus Schools, flower printing, and making clay bricks to use when building the new bug house.

This year SK has begun an exciting new growing initiative, leasing 2 acres of an arable field on the edge of the town for our community farm where we plan to produce vegetables, and other food for the local community.

Since the end of November 2024, when our lease began, staff and volunteers have worked tirelessly to build the infrastructure of our farm project including: a donated farm workshelter (‘the Bothy’), kitted out with a kitchen built from repurposed pews from Kirriemuir Parish Church; a packing shed; a tree-bog; two 30m polytunnels and two polycrubs as protected growing spaces.

All ready to begin the serious business of growing food for our local community in the new growing season.

Through the work undertaken so far SK has made connections with our local secondary school whose Rural Skills group have helped in preparing beds for crop planting and planting a native hedge around the site. Volunteers from Scottish and Southern Electricity Networks will visit in the future to lend a hand. The goodwill of our local farming community has

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

helped to bolster our achievements through donations of equipment and the offering of advice and services. We've worked with local companies to build a car park too for staff, visitors and future buyers of produce. Breedon donated over 200 tons of aggregate, local freight companies volunteered to deliver it, and a local construction company volunteered to provide the groundworks.

We have also been lucky to have undergone mentoring through the Community Supported Agriculture Network incubator programme, providing us with support from industry experts in the field of food & farming.

Our biggest achievement is that we have created a community at the farm. Volunteers have donated thousands of hours of their time to the project, sharing their skills and knowledge, and their contributions were celebrated at our Solstice Gathering at the farm in June. Welcoming people onto the land to share food and to celebrate our achievements together was a special moment.

Sustainable Living

Living more sustainably involves taking care with our choices to help protect our future. It promotes a local circular economy enabling a culture of reducing, reusing and repairing. It embraces the use of renewable energy and cleaner energy options to help us reach our netzero emission goals. This is good for the planet, our finances, and our wellbeing. We promote and provide skills and knowledge to help our community make good choices for themselves and the environment.

Most of our activities involve learning, celebrating, and sharing skills for a more sustainable way of life and over the past year we showed a series of films during the winter months as a new means of engaging the local community. These were well received and a number of our now regular active volunteers first engaged with SK through a film night.

Our other larger events such as Apple Day and Tattie Day continue to be well attended and supported by the local community. We produce and sell our own pasteurised apple juice pressed from apples donated by members of the community and last year produced and sold 260 litres.

In the coming year we will be exploring new ways of engaging with our community and promoting sustainable living such as through repair cafes and a local energy club.

Volunteering

Our community of volunteers are at the heart of everything we do. They bring knowledge, energy, ideas and enthusiasm and share cake! We work with them to build enjoyable experiences, opportunities and learn together.

SK currently has 100 + active volunteers across our various projects with numbers growing particularly amongst those interested in our Action for Nature work and food growing, both at the community garden and farm. Some people just join in with one activity others are regulars at our events and have supported us over the years. This year we have been able to

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

provide formal training for volunteers to enhance their work with us in skills as diverse as emergency first aid, use of a strimmer and brush cutter and cycle ride leading, but what is also heartening is the informal skill sharing that occurs amongst volunteers when working together on our various projects.

Overall in this period of reporting, our volunteers have spent many thousands of hours on projects as diverse as dismantling a wooden building and a greenhouse in readiness to be transported to and rebuilt at our community garden, visiting local primary schools to encourage nature awareness amongst the children, reducing the spread of invasive plant and animal species locally, growing and harvesting food for the local community, and assisting people to understand the importance of making space for nature in our local environment. We value and appreciate everyone who provides their time, skills, experience and knowledge in helping to make our community a better, more resilient place to live.

Securing a resilient organisation

And lastly, we turn to the work of our Board volunteers. We are young as an organisation and recognise the importance of establishing and maintaining a sound structure with good governance. Along with our commitment to our community and environment, we seek to ensure a thoughtful and stable organisation which is great to work for and work with. Our Board of Trustees is fortunate to have on it individuals with a wide range of skills, experience and knowledge including the two new members elected at our AGM in April 2025, the skills and experience of whom has already proven to be invaluable to the organisation. As a Board we seek to ensure the resilience of Sustainable Kirriemuir through careful and considered decision making, financial management and support for our staff, whom we recognise as the organisation’s most valuable asset. We are also grateful to all our funders and donors without whom none of our work would be possible.

The coming year will undoubtably be as busy and exciting as the last as we move into the first growing season at the farm, explore all the many ways in which we can utilise our new town centre premises and continue to grow and develop our existing activities whilst maintaining the organisation on a sound financial footing and seeking to reach as many people in our community as possible.

Financial Review

We remain fortunate and grateful to our supporters for their ongoing generosity. We have had a very successful year obtaining capital grants to support various strands of our work, and therefore our income has significantly increased compared to previous years. We do not anticipate our income remaining at this level going forward. This increase has also meant that we now need to change the basis of our reporting from receipts and payments to fully accrued accounts. We also provide restated comparatives on that basis. The calculations of the re-stated figures are shown in note 3 on page 21.

Our total income for the year to 30th September 2025 was £423,093 compared to £132,225 during the previously reported period of 6 months from 1/4/2024 to 30/9/2024. Of this year’s income £387,681 was restricted funding, awarded to us for specific activities, and of

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

which £161,382 will be received over the life of projects up to 2028. Income was primarily from grants, with significantly smaller amounts from charitable and trading activities, donations and fundraising.

Total expenditure for the year of £200,062 (previous 6 months: £58,198) was incurred, being restricted income expenditure of £135,540 (previous 6 months: £49,277), and unrestricted expenditure of £46,117 (previous 6 months: £4,064). A number of significant capital grants received were provided to purchase fixed assets for our charitable activities, largely in the form of farm infrastructure and equipment. The total value of assets acquired was £100,656 (previous 6 months: £12,000) with associated depreciation of £18,405 (previous 6 months: £4,857).

The difference between the Income and Expenditure figures reported above shows a net income of £223,031, of which £161,382 will be received in coming years (previous 6 months: surplus of £74,027).

Across our different funds, unrestricted funds show a net expenditure after fund transfers of £13,660 (previous 6 months: surplus of £28,931); and restricted income funds show a net income of £154,440 (previous 6 months: surplus of £37,953). The net book value of assets we hold increased by £82,251 (previous 6 months: increase of £7,143).

At the end of the financial period (30th September 2025), our Statement of Financial Activities showed £382,442 total funds (previous 6 months: £159,411), of which £43,871 are Unrestricted Funds (previous 6 months: £57,531) and Restricted Income Funds of £237,798 (previous 6 months: £83,358). The balance in Restricted Income funds is to be used as defined by the grant terms, over the coming year(s).

Restricted Fixed Assets held at the year-end had a net book value of £100,773 (2024: £18,522).

Reserves Policy

Purpose

Any charity needs to have sufficient financial reserves to allow it to cover known liabilities and contingencies, absorb setbacks and take advantage of change and opportunity. Setting and keeping under review a reserves policy is a key part of effective governance, demonstrates resilience and capacity to manage unforeseen financial requirements and aims to give assurance that Sustainable Kirriemuir can meet its financial commitments.

Aim

The aims of our policy are:

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Details

The Board of Trustees acknowledges its responsibility for ensuring Sustainable Kirriemuir has identified an appropriate level of reserves, taking steps to achieve and maintain the agreed level and for keeping the level under review. Reserves are that part of Sustainable Kirriemuir’s unrestricted income that are freely available to spend on any of Sustainable Kirriemuir’s charitable purposes.

A risk-based approach is used to calculate an optimal amount of reserves that considers the reliability of income, costs for re-organisation of activities and specific liabilities. Amounts are included for risks the trustees are aware of as well as contingencies to allow Sustainable Kirriemuir to cope with unexpected costs and opportunities.

We principally hold reserves to:

The trustees have set optimal unrestricted reserves at an equivalent to six months running costs, to ensure there are funds to settle liabilities as they fall due; fund new developments and, should income fall substantially, allow time for alternative sources of income to be sourced and secured. Six months of our running costs amounted to just under £100,000 for the year to 30th September 2025. As at 30th September 2025 the level of unrestricted reserves stood at £43,887 (2024: £57,531). The trustees will seek to continue to build up the Unrestricted reserves fund through diversification of income streams including income generation from sources other than restricted grant funding. The optimal level of unrestricted reserves will be regularly reviewed and agreed by the trustees, and as a minimum on an annual basis at the financial year end but also as necessary to reflect any significant change in income or core running costs.

At each board meeting trustees consider any future needs, opportunities, commitments or risks where future income alone is unlikely to be able to meet anticipated costs and therefore funds may be required from reserves. Agreement from trustees will be required should reserve funds require to be drawn upon for any purpose as this may affect the longer-term financial sustainability of the organisation and its ability to meet financial commitments.

This report was approved by the trustees on 12[th] May 2026 and signed on their behalf by:

Kate Munro

Kate Munro (Chair)

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Independent Examiner’s Report

To the trustees of Sustainable Kirriemuir

I report on the statement of account of the charity for the year to 30[th] September 2025, as contained in this document, the financial statements for which are set out on pages 15 to 29

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements 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 any 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.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention, other than that given below

1. Which gives me reasonable cause to believe that in any material respect the requirements:

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matters that have come to my attention are that

Date: 13[th] May 2026

Margaret Birse CCFA CIPFA(affil) FCIE Tangram Accounting

23 Clark Avenue, Linlithgow, EH49 7AP

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Statement of Financial Activities

For the year ended 30[th] September 2025

General Fund
£
Income and Endowments from:
4
Donations and Legacies
17,224
Charitable Activities
12,364

Other Trading Activities
5,627
Investment Income
197
Total Income
35,412

Expenditure on:
5
Raising Funds
117
Charitable Activities
46,000
Total Expenditure
46,117

Net income/expenditure before transfers
(10,705)
Transfers between funds
(2,955)
Net Movement in Funds
(13,660)
Reconciliation of Funds
Balance Brought Forward
3
57,531
Balance Carried Forward
43,871		 Restricted
Fixed Assets
Restricted
Funds
£
£
-
387,681
-
-
-
-
-
-
-
387,681
-
-
18,405
135,540
18,405
135,540
(18,405)
252,141
100,656
(97,701)
82,251
154,440
18,522
83,358
100,773
237,798
Year to 30 September 2025		 Total Funds
£
404,905
12,364
5,627

197
423,093
117
199,945
200,062

223,031
-

223,031
159,411
382,442		 General Fund
Restricted
Fixed Assets
Restricted
Funds
Total Funds
£
£
£
£
40,722
-
87,230
127,952
3,755
-

-
3,755
518
-

-
518
-
-
-
-
44,995
-

87,230
132,225
127
-
65
192
3,937

4,857
49,212

58,006
4,064

4,857
49,277

58,198

40,931
(4,857)

37,953
74,027
(12,000)
12,000
-
-
28,931
7,143
37,953
74,027
28,600
11,379
45,405
85,384
57,531
18,522
83,358
159,411
Period 1st April - 30 September 2024

All income and expenditure derive from continuing activities. The notes on pages 17 to 29 form an integral part of the financial statements.

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Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Balance Sheet

At 30[th] September 2025

at 30/09/2025 at 30/09/2025 at 30/09/2024 at 30/09/2024
Unrestricted Funds Unrestricted Funds
Restricted
Fixed Asset		 Restricted
Funds		 Total Funds Restricted
Fixed Asset		 Restricted
Funds		 Total Funds
General Fund Fund General Fund Fund
Note £ £ £ £ £ £ £ £
FIXED ASSETS
Tangible Fixed Assets 8 - 100,773 - 100,773 - 18,522 - 18,522
CURRENT ASSETS
Debtors 9 2,014 - 163,662 165,676 1,352 - 13,707 15,059
Cash at Bank & in hand 42,280 - 75,780 118,060 57,749 - 72,577 130,326
44,294 - 239,442 283,736 59,101 - 86,284 145,385
CREDITORS
Amounts falling due within 1 year 10 423 - 1,644 2,067 1,570 - 2,926 4,496
Net Current Assets 43,871 - 237,798 281,669 57,531 - 83,358 140,889
Total Assets Less Current Liabilities 43,871 100,773 237,798 382,442 57,531 18,522 83,358 159,411
Total Net Assets or Liabilities 43,871 100,773 237,798 382,442 57,531 18,522 83,358 159,411

The notes on pages 17 to 29 form an integral part of these financial statements.

The financial statements were approved by the trustees on 12[th] May 2026 and signed on their behalf by:

Kate Munro

Kate Munro Chair

Page 16 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Notes to the Financial Statements

For the year ended 30[th] September 2025

1. Accounting Policies (a) Change in Basis of Preparation of Accounts

Due to an increase in the charity’s income, a change has been made from the preparation of Receipts and Payments Accounts to Fully Accrued Accounts. Note 3 gives the details of restated figures in the prior period comparatives.

(b) Basis of Preparation and assessment of going concern

The financial statements have been prepared in accordance with the charity’s Constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Act 2006 (as amended) and the Charities SORP (FRS102) (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 (FRS102), as amended for accounting periods commencing from 1 January 2019), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102). The charity is a public benefit entity as defined by FRS102.

The trustees consider there are no material uncertainties about the charity’s ability to continue as a going concern.

(c) Funds structure

Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects.

Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose, and set funds aside out of general funds. These funds can be undesignated by the trustees if required.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or as a result of a

fundraising appeal.

Further details of the funds are disclosed in notes 12 and 13

(d) Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Cash donations are recognised on receipt.

Page 17 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Other donations are recognised when the charity has been notified of the donation, and there are no conditions that require the income to be deferred.

Legacies are recognised on a case-by-case basis depending on the information received. Where the charity has been notified of a distribution, the amount is known and the receipt is probable, the amount is recognised as income. Where the amount is not known the legacy is treated as a contingent asset.

Gift Aid is recognised when the associated gift is recognised, the donor has completed a Gift Aid declaration and the amount of gift aid recoverable can be measured reliably. Gift Aid recoverable is allocated to the same fund as the associated donation.

Investment income in the form of interest is included when receivable and the amount can be measured reliably. The is usually on notification of the interest paid or payable by the bank.

Donations of assets and services are recognised as income once the charity has entitlement to the income, it is probable that the

income will be received, and the fair value of the income can be measured reliably, and for services on the basis of the value of the gift to the charity.

(e) Expenditure recognition

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 settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accuals basis.

All expenditure is reported by natural classification, rather than by activity.

(f) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Page 18 of 29

Sustainable Kirriemuir

Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

(g)

Tangible Fixed Assets

Tangible Fixed Assets are initially measured at cost and subsequently measured at cost or valuation, net of any depreciation and any impairment losses. The costs of minor additions or those costing below £500 are not capitalised.

Depreciation is recognised so as to write off the cost or valuation of assets, less any residual value, over their useful lives at the following rates:

Buildings and Major Infrastructure Over 8 years (12.5% straight line) Plant and Equipment Over 5 years (20% straight line)

(h) Basic Financial Instruments

The charity only has basic financial assets and liabilities, and are accounted for as follows: Cash and Bank Deposits:

Debtors (including trade debtors and loans receivable):

Creditors (including trade creditors and loans payable)

Basic financial assets and liabilities are measured on initial recognition at the amount receivable or payable adjusted for any related transaction costs.

Current assets and current liabilities are measured at the cash or other consideration expected to be paid or received and discounted.

(i)

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

(j)

Pension Contributions

Defined contribution pension payment are made under the auto-enrolment scheme, at 6% Employer Contributions and are charged as an expense as they fall due. The charity uses NEST for its pension scheme.

Page 19 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

2. Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily available from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a regular basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Page 20 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

3. Restatement of Prior Period Comparatives

The cash and Bank Balance previously reported in the R&P accounts was incorrect, as it took account of liabilities – that is money due to be paid, but not yet paid.

General
Fund		 Restricted
Fixed Assets		 Restricted
Funds		 Total Funds
£ £ £ £
Balance Sheet at 30 Sept 2024
Fixed Asssetspreviously Reported - - - -
Add in Assets held at 30 Sept 2024 18,522 18,522
New Fixed Assets NBV - 18,522 - 18,522
Cash balancepreviously reported 57,702 - 70,206 127,908
Remove creditors shown as liabilities,
and as reduction in cash in the
previous R&P accounts		 47 - 2,371 2,418
Corrected bank balance now reported 57,749 - 72,577 130,326
Debtors
Debtorspreviouslyreported - - - -
Add ingift aid debtor 1,352 - - 1,352
Addgrant debtor - - 6,500 6,500
Add Insurance Prepayment - - 1,207 1,207
1,352 - 7,707 9,059
Creditors
Creditorspreviouslyreported 47 - 2,371 2,418
Add IE creditor - - 555 555
Add deferred income 1,523 - - 1,523
Total Creditors now reported 1,570 - 2,926 4,496
New Fund Balances at 30 September 2024 57,531 18,522 77,358 153,411

In addition the fund balances at 1 April 2024 have been adjusted to allow for debtors and creditors at that date.

General
Fund		 Restricted
Fixed Assets		 Restricted
Funds		 Total Funds
£ £ £ £
Fund Balance Brought Forward at 1 April 2024
Bank and Cash 29,150 - 32,405 61,555
Plusgrant debtor - - 13,000 13,000
Less IE creditor (550) - - (550)
NBV Value of Assets held bythe charity - 11,379 - 11,379
Fund balances at 1 April 2024 28,600 11,379 45,405 85,384

Page 21 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

Restatement of R&P Account as SOFA for period to 30[th] September 2024

General
Fund		 Restricted
Fixed Assets		 Restricted
Funds		 Total Funds
£ £ £ £
Receiptspreviously reported 33,166
 - 88,040 121,206
Incease in Income from Donated
Assets		 12,000
 - -
 12,000
Increase Income Gift Aid Accrual 1,352 - -
 1,352
Increase Income Grant Fully
recognised at 30/09/2024		 6,000 6,000
Decrease grant income due to grant
recognition		 -
 - (6,500) (6,500)
Decrease in income(grant refunded) - - (310) (310)
Decrease income(deferred income) (1,523) - - (1,523)
New Income Reported 44,995 - 87,230 132,225
Payments Previously Reported 4,614 - 50,239 54,853
Difference in payment re: IE fee and
Accrued Expenditure re: IE		 (550) -
 555 5
Depreciation expense - 4,857 - 4,857
Reduce Insurance by prepayment - - (1,207) (1,207)
Reduce Expenditure to corect grant
refund		 - -
 (310) (310)
New Expenditure Reported 4,064 4,857 49,277 58,198
New Net Income/(Expenditure) before
Transfers		 40,931 (4,857) 37,953 74,027
Fund Transfers (12,000) 12,000 - -
New Net Income/(Expenditure) 28,931 7,143 37,953 74,027
New Fund balance Brought Forward at 1
April 2024		 28,600 11,379
 45,405 85,384
New Fund balances Carried Forward 57,531 18,522 83,358 159,411

Page 22 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

4. Analysis of Income

Donations and Legacies
Donations
Gift Aid Recoverable
Grants
Donated Assets for use by charity
Donated Services
Total Donations and Legacies
Charitable Activities
Contract Income
Workshops
Total Income from Charitabel Activities
Other Trading Activities
Fundraising Events
Sale of goods
Investment Income
Bank Interest
Total Income		 General Fund
£
8,904
1,127
5,185
1,000
1,008
17,224
8,489
3,875
12,364
536
5,091
5,627
197
35,412		 Restricted
Fixed Assets
Restricted
Funds
£
£
-
-
-
-
-
387,681
-
-
-
-
-
387,681
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
387,681
Year to 30 September 2025		 Total Funds
£
8,904
1,127
392,866
1,000
1,008
404,905
8,489
3,875
12,364
536
5,091
5,627
197
423,093		 General Fund
Restricted
Fixed Assets
Restricted
Funds
Total Funds
£
£
£
£
7,370
-
-
7,370
1,352
-
-
1,352
20,000
-
87,230
107,230
12,000
-
-
12,000
-
-
-
-
40,722
-
87,230
127,952
3,285
-
-
3,285
470
-
-
470
3,755
-
-
3,755
518
-
-
518
-
-
-
-
518
-
-
518
-
-
-
-
44,995
-
87,230
132,225
Period 1st April - 30 September 2024		 General Fund
Restricted
Fixed Assets
Restricted
Funds
Total Funds
£
£
£
£
7,370
-
-
7,370
1,352
-
-
1,352
20,000
-
87,230
107,230
12,000
-
-
12,000
-
-
-
-
40,722
-
87,230
127,952
3,285
-
-
3,285
470
-
-
470
3,755
-
-
3,755
518
-
-
518
-
-
-
-
518
-
-
518
-
-
-
-
44,995
-
87,230
132,225
Period 1st April - 30 September 2024
127,952
3,285
470
3,755
518
-
518
-
132,225

Page 23 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

5. Analysis of Expenditure

General Fund
Expenditure on:
£
Raising Funds
Transaction fees
117
Stationery & Printing
-
Packaging Materials
-

Total Expenditure on Raising Funds
117
Charitable Activities
Staff Salaries
6
32,379
Staff Training
560
Staff Travel & Subsistence
381
Staff Meeting Costs
59
Recruitment, Disclosure & Living Wage
-
Freelance Costs
4,410
Payroll & Bookkeeping Costs
78
Volunteer Costs
-
Office & Admin Costs
150
Advertising and Marketing
-
IT, Software & Consumables
210
Event Costs
1,911

Garden Resources
2,732
Rent
208

Repairs and Maintenance
2,190
Insurance
123
Vehicle Mileage charge
-
Bank & Transaction Fees
58
Sundries
551
Independent Examination
-
AGM Cost
-

Depreciation
8
-
Total Expenditure on Charitable Activities
46,000
Total Expenditure
46,117		 Restricted
Fixed Assets
Restricted
Funds
£
£
-
-

-
-

-
-

-
-

-
91,534

-
3,949
-

135

-
515
-
85
-

9,721
-

148
-
-

-
575
-
1,935
-
1,306
-

2,179
-
20,034
-
-
-
304
-
1,767
-
55
-
97
-

201
-
1,000
-
-
18,405
-
18,405
135,540
18,405
135,540
Year to 30 September 2025		 Total Funds
£
117
-
-

117

123,913
4,509
516
574
85

14,131
226

-
725
1,935
1,516
4,090
22,766
208
2,494

1,890
55
155
752
1,000
-
18,405
199,945
200,062		 General Fund
Restricted
Fixed Assets
Restricted
Funds
Total Funds
£
£
£
£
4

-

-

4

4

-

35

39

119

-
30
149
127
-
65

192

3,637

-

37,604
41,241
-

-

2,102

2,102

27
-
166
193
-
-
143
143
-
-
559
559
-
-
4,200

4,200
15
-
111
126
-
-
59
59
3

-

34
37

-
-

263
263
59

-
1,220
1,279
-

-

54
54
158
-

1,169

1,327
-
-
-
-

15

-

125
140
-
-
796
796
23
-
10
33
-
-
12
12
-
-
555
555
-
-
30
30
-
4,857
-
4,857
3,937
4,857

49,212
58,006

4,064
4,857
49,277
58,198
Period 1st April - 30 September 2024

Page 24 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

6. Staff Numbers and Costs

Staff Numbers and Costs
2025
Staff Numbers 6
Employment Costs 108,591
Employer NIC 1,702
Employer Pension Costs 7,215
Employee Benefit(Cycle to Work scheme) 6,405
123,913

Staff costs have not been broken down by Employee and Employer Pension Costs in the accounting records, so the Employer Pension Costs are a combination of both employee and employer costs.

7. Trustee and Related Party Transactions

No trustees received any form of expenses or remuneration during the period.

Transactions with a trustee and a related party were entered into, leasing Kinnordy farm from a trustee, Antony Gifford; and leasing a property from Joanne Gifford, the wife of Antony Gifford, a trustee. The appropriate process for these transactions, as laid down in the charity’s constitution and in charity legislation was not followed.

8. Tangible Fixed Assets

Tangible Fixed Assets
at 30 Sept 2025 at 30 Sept 2024
Buildings Equipment Total Buildings Equipment Total
£ £ £ £ £ £
Cost
OpeningCost 19,135 12,326 31,461 7,135 12,326 19,461
Additions 88,852 11,804 100,656 12,000 - 12,000
Disposals - - - - - -
Closing Cost 107,987 24,130 132,117 19,135 12,326 31,461
Depreciation
OpeningBalance 5,068 7,871 12,939 2,676 5,406 8,082
Charge for theyear 14,243 4,162 18,405 2,392 2,465 4,857
Disposals inyear
Total Depreciation 19,311 12,033 31,344 5,068 7,871 12,939
Net Book Value
Opening 14,067 4,455 18,522 4,459 6,920 11,379
Closing 88,676 12,097 100,773 14,067 4,455 18,522

Page 25 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

9. Debtors

Debtors
at 30/09/2025 at 30/09/2024
Unrestricted Funds Restricted
Funds		 Total Funds Unrestricted Funds Restricted
Funds		 Total Funds
General
Fund		 Designated
Fixed Asset
Fund		 General
Fund		 Designated
Fixed Asset
Fund
Note £ £ £ £ £ £ £ £
Trade Debtors
Food sales 378 - - 378 -
Total Trade Debtors 378 - - 378 - - - -
Accruals
Grants Receivable - - 161,382 161,382 - - 12,500 12,500
HMRC - Gift Aid 997 - - 997 1,352 - - 1,352
Contract Income 617 617
Donations 22 - - 22 - - - -
Total Accrued Income 1,636 - 161,382 163,018 1,352 - 12,500 13,852
Prepayments
Insurance - - 2,280 2,280 - - 1,207 1,207
Total Prepayments - - 2,280 2,280 - - 1,207 1,207
Total Debtors 2,014 - 163,662 165,676 1,352 - 13,707 15,059

Page 26 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

10. Creditors

Creditors
at 30/09/2025 at 30/09/2024
Unrestricted Funds Restricted
Funds		 Total Funds Unrestricted Funds Restricted
Funds		 Total Funds
General
Fund		 Restricted
Fixed Asset
Fund		 General
Fund		 Restricted
Fixed Asset
Fund
Note £
 £ £ £ £ £ £ £
Creditors
HMRC PAYE - - - - 1,712 1,712
NEST 194 445 639 - - 584 584
Payroll Processing -
Other trade creditors 3 - 14 17 47 - 75 122
Accrued Expenditure
IE Fee - - 1,000 1,000 - - 555 555
Rent 208 - - 208 - - - -
Payroll Admin 18 - 30 48 - - - -
MeetingCosts - - 100 100 - - - -
E-van mileage - - 55 55 - - - -
Deferred Income
Contract Income - - - - 1,523 - - 1,523
Total Creditors 423 - 1,644 2,067 1,570 - 2,926 4,496

11. Contingent Liabilities

2 property and land leases held by the charity require that property leased is returned to its original condition at the end of the lease. Consideration has not yet been given as to how much this would cost. Trustees ensure work is undertaken that will improve the property, however, to return to original state, some of this may need to be undone.

One of the land leases, that for St. Mary’s Field, is not held by the current charity, but by that of the previous unincorporated charity. The trustees are in negotiations to have this lease updated. This lease was entered into in July 2020 for a period of 3 years, followed by a further lease from 1[st] June 2023 to 31[st] May 2028.

Kinnordy Farm Lease was entered into on 13[th] August 2024, with an option to terminate the tenancy after 5 years.

A property at 19 Bank Street, Kirriemuir was leased from 1[st] September 2025, for a period of 6 years.

Page 27 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

12. Fund Movements

Unrestricted Funds
General Fund
Restricted Funds
Restricted Fixed Asset Fund
Restricted Income Funds
Angus Climate Hub
Angus Council Capital Asset
Angus Place Prosperity
Angus Rural Partnership
Angus Council Nature Restoration
Community Learning Exchange 24
Cycling Scotland
Early Years Scotland - Outdoor Tots
Kirriemuir Landward West
Lang Foundation
Mushroom Trust
National Lottery Community Fund
Nourishing Fundraising
NHS TCF Pilot
NHS TCF
Paths for All
SSEN East Coast Community Fund
TACTRAN
TNL Awards for All: Active Travel
TNL : Community Led
Total Restricted Income Funds
Total Restricted Funds
Total Funds		 Balance at 1
April 2024
£
28,600		 Income
£
44,995		 Expenditure
£
(4,064)		 Transfers
£
(12,000)		 Balance at 30
Sept 2024
£
57,531		 Income
£
35,412		 Expenditure
£
(46,117)		 Transfers
£
(2,955)		 Balance at 30
Sept 2025
£
43,871
28,600 44,995 (4,064) (12,000) 57,531 35,412 (46,117) (2,955) 43,871
11,379
781
-
-
-
-
310
-
209
-
-
-
329
-
-
12,770
-
-
175
30,831
45,405
56,784		 -
1,000
-
-
-
-
(310)
-
-
-
-
-
74,540
-
12,000
-
-
-
-
-
-
87,230
87,230		 (4,857)
(986)
-
-
-
-
-
-
-
-
-
-
(12,820)
(329)
(3,953)
-
(6,252)
-
-
(175)
(24,762)
(49,277)
(54,134)		 12,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
12,000		 18,522
795
-
-
-
-
-
-
209
-
-
-
61,720
-
8,047
-
6,518
-
-
-
6,069
83,358
101,880		 -
400
75,000
78,398
35,498
610
-
3,360
-
19,146
5,000
3,000
75,460
-
-
74,501
-
4,308
13,000
-
-
387,681
387,681		 (18,405)
(1,195)
(23,782)
(964)
(2,208)
-
-
(576)
(40)
-
(833)
-
(77,031)
-
(8,047)
(6,640)
(6,518)
-
(1,637)
-
(6,069)
(135,540)
(153,945)		 100,656
-
(51,218)
(25,192)
-
-
-
-
(19,146)
(550)
-
-
-
-
-
-
(1,595)
-
-
-
(97,701)
2,955		 100,773
-
-
77,434
8,098
610
-
2,784
169
-
3,617
3,000
60,149
-
-
67,861
-
2,713
11,363
-
-
237,798
338,571
85,384 132,225 (58,198) - 159,411 423,093 (200,062) - 382,442

Page 28 of 29

Sustainable Kirriemuir Trustees’ Annual Report & Financial Statement 1[st] October 2024 – 30[th] September 2025

13. Nature and Purpose of Funds Unrestricted General Fund: May be used at the discretion of the trustees towards any of the charity’s activities Restricted Funds Restricted Fixed Asset Funds: Holds the net book value of restricted assets held by the charity, mainly from restricted grants, where there continue to be restrictions on the use of the assets. It is unclear how many of these assets are truly restricted, and further analysis will be provided in next year’s financial statements. Angus Climate Hub: Funding restricted to tools & equipment for the farm, and for hosting an Angus Food and Growing Network Event Angus Council Capital Asset: Funding provided toward the purchase of capital assets and associated work at the farm Angus Place Prosperity: To fit out new town-centre premises and provide a bore hole for the farm Angus Rural Partnership: Further capital funding for the farm together with project officer salary costs Angus Council Nature Restoration: Funding provided for Action for Nature equipment Community Learning Exchange: Funding for visits to 2 community growing projects. Some of this funding was returned to the funder as unspent. Cycling Scotland: Funding for bikes and training for 3 volunteers Early Years Scotland: Funding to establish an outdoor tots’ group Kirriemuir Landward West: To provide fencing at the farm Lang Foundation: Bothy improvements at the farm, training for volunteers and for wildlife friendly plants Mushroom Trust: Irrigation equipment for the farm National Lottery Community Fund: Funding restricted to the Growing Strong Roots Project Nourishing Fundraising: Funding restricted to activities for climate engagement NHSTCF (Pilot): Funding from NHS Tayside Charitable Foundation for a pilot project relating to Active Travel NHSTCF: Funding to provide delivery of Active Travel over a period of three years Paths for All: Funding towards the pilot project relating to Active Travel SSEN East Coast: Funding towards storage for Active Travel Project plus a folding e-bike TACTRAN: Southmuir engagement and cycling infrastructure TNL (Active Travel): Funding for the Active Travel Project TNL (Community Led): Salary costs for staff plus overheads

Page 29 of 29