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Kinross Open Spaces Action Group

Scottish Charitable Incorporated Organisation Scottish Charity No: SC052863

Annual Report and Accounts 2024-25

Charity Reference and Administrative Information for the period to 30 April 2025

Chairman: Treasurer: Secretary: Trustees: Principal Contact Address: Bankers: Independent Examiner:

Scotwest Credit Union Ltd Ross McConnell, CA, Kinross

KOSAG Annual Report 2025

This is the second Kinross Open Spaces Action Group Annual Report.

We believe in the transformative power of community action. Our journey began with a mission to protect and preserve Davies Park, a cherished green space in Kinross. Over the years, our commitment to our community and our open spaces has grown stronger, leading us to broaden our horizons.

We are driven by the shared vision of enhancing and revitalising Kinross's open areas, ensuring they remain vibrant, accessible, and cherished by future generations. Our dedication extends to projects like Lochburn Park, a small, neglected green space waiting to be transformed from simple grass into something more attractive and biodiverse.

We will achieve this by acquiring, leasing, or entering into other agreements to control open spaces in our area.

In the past year, we have continued negotiating with Perth and Kinross Council over the future of Davies Park in Kinross. We have been frustrated at the low priority our small lease agreement has received but have had assurances that in early 2026 this will be completed.

The charity has not sought funding for its projects in this period as there is no definitive cost identified. Incidental costs have been met by individual board members.

In addition to responding to the next round of the Local Development Plan, our objectives for this coming year are to secure the lease associated with Davies Park and move on to carry out a community consultation on the future of Lochburn Park, and ultimately implement the conclusions.

Whilst waiting for the lease to be finalised, we have worked with the Council on various parts of the Council's improvements to Davies Park, including assisting with the content for an information board about the history of the park location. Members have also been con�rib��ing �o Kinross�s Comm�ni�� Ac�ion Plan�

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APPENDIX 2

Enter SC No. below

Enter charity name below

Kinross Open Spaces Action Group

SC052863

				Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	ments accounts	ments accounts	ments accounts
					Period start date					Period end date		Period end date
			For the period from	01 Day	May Month		2024 Year	to	Day Month 30 April					Year 2025
Section A Statement of receipts and payments	Section A Statement of receipts and payments
			Unrestricted funds	Restricted funds		Expendable endowment funds			Permanent endowment funds				Total funds current period		Total funds last period
			to nearest £	to nearest £	to nearest £	to nearest £			to nearest £	to nearest £	to nearest £		to nearest £	to nearest £	to nearest £
A1 Receipts
Donations														-	15
Legacies														-
Grants														-
Receipts from fundraising activities														-
Gross trading receipts														-
Income from investments other than land	Income from investments other than land
and buildings			1										1	1
Rents from land & buildings														-
Gross receipts from other charitable	Gross receipts from other charitable
activities														-
Bank benefit														-	100
*A1 Sub total*	*A1 Sub total*	*A1 Sub total*	1	-	-	-	-		-	-	-		1	1	115
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 1 - - ~~SSE~~									- -	- -	- -		- 1	- - - 1	- 115
A3 Payments
Expenses for fundraising activities
														-
Gross trading payments
														-
Investment management costs
														-
Payments relating directly to charitable
activities														-
Grants and donations
														-
Governance costs:
														-
Audit / independent examination
														-
Preparation of annual accounts
														-
Legal costs	Legal costs
														-
	Other	Other	Other											-	3
													-	-
*A3 Sub total*	**A3 Sub total **		-	-	-	-	-		-	-	-		-	-	3
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments - - - - - 3 ~~———————~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*		1 - 1 - ~~——~~					- -			- -				1 - 1	112 112

APPENDIX 2

Kinross Open Spaces Action Group SC052863 Section B Statement of balances Permanent Categories Details Unrestricted funds Restricted funds endowment funds Expendable endowment funds Total current period Total last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ B1 Cash funds Cash and bank balances at start of year 112 112 - Surplus / (deficit) shown on receipts and 1 1 112 payments account Cash and bank balances at end of year 113 - - - 113 112 ~~GS~~ (Agree balances with receipts and payments account(s)) - - - - - - Fund to which asset belongs Market valuation Last year Details to nearest £ to nearest £ B2 Investments Total - - ~~== fe~~ Current value (if Fund to which asset belongs Cost (if available) Last year Details available) to nearest £ to nearest £ to nearest £ B3 Other assets Total - - - ~~===~~ Details Fund to which liability relates Amount due Last year to nearest £ to nearest £ B4 Liabilities Total - - ~~== 5s~~ Amount due Details Fund to which liability relates (estimate) Last year to nearest £ to nearest £ B5 Contingent liabilities Total - - Signed by one or two trustees on Date of behalf of all the trustees Signature Print Name approval EILEEN THOMAS 30/01/2026 ~~——~~ KOSAG Accounts to 30April2025.xlsx / Statement of balances 1 December 2007

APPENDIX 2

Kinross Open Spaces Action Group

SC052863

Section C Notes to the Accounts


Type of activity or project supported		Individual / institution	Number of grants made £





			Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)				X
Authority under which paid				£






If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)				X
	Nature of transaction		Number of trustees	£





Nature of relationship			Transaction amount (£)	Balance outstanding at period end (£)

KOSAG Accounts to 30April2025.xlsx / Notes

December 2007

APPENDIX 2

Kinross Open Spaces Action Group

SC052863

Additional analysis (1)

Analysis of receipts and payments

1 Donations

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
Total	-	-	-	-	-	-
		-	-	-		reference

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
			-
			-
			-
			-
Total	-	-	-	-
				-

3 Gross receipts from other charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
		-	-	-		-

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
		-	-	-		-

KOSAG Accounts to 30April2025.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC052863

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations					-	15
Legacies					-
Grants					-
Receipts from fundraising activities					-
Gross trading receipts					-
Income from investments other than land and buildings	1				1
Rents from land & buildings					-
Gross receipts from other charitable activities					-	100
Bank benefit
*Sub total* Receipts from asset & investment sales	1	-	-	-	1	115
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
		-	-	-	1	115
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
Other					-	3
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	3
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
		-	-	-	-	3
					-
		-	-	-	1	112

					-

		-	-	-	1	112
					-

Nature and purpose of funds

KOSAG Accounts to 30April2025.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC052863

Kinross Open Spaces Action Group

Additional analysis (3)

6 Breakdown of restricted funds

Receipts	Restricted fund 1 - enter name of fund below -	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds - - - - - - - - - -	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraising activities					-
Gross trading receipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-

Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-

Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-

Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-

		-	-	-	-	-

		-	-	-	-	-

					-

		-	-	-	-	-

Nature andpurpose of funds

KOSAG Accounts to 30April2025.xlsxAdditional notes (3)

December 2007

APPENDIX 3

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Scottish Charity Regulator
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Independent examiner’s report onthe accounts
Reportto the Charity name: Kinross Open Spaces Action Group
trustees/members of
Registered charity SC052863
number
Oncharitythe accounts for the periodof the Day PeriodMonthstart date Year || | Day PeriodMonthend date| Year
1 May 2024 to | 30 April | 2025
|
Set out on pages 1to6 (remembernumbers of toadditional include thesheets) page
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement 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, | do
not express an audit opinion on the view given by the accounts.
Independent examiner’s —_—
statement [nthe 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
requirements:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed: Date: 30/01/26
Name:
Relevant professional
qualification(s) or body tons
(if any):
_a
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

OpenCharities

2025-04-30-accounts

Kinross Open Spaces Action Group

Annual Report and Accounts 2024-25

KOSAG Annual Report 2025

SC052863

Section C Notes to the Accounts

Additional analysis (1)

Analysis of receipts and payments

1 Donations

2 Grants

3 Gross receipts from other charitable activities

4 Payments relating directly to charitable activities

Additional analysis (2)

Nature and purpose of funds

Kinross Open Spaces Action Group

Additional analysis (3)

APPENDIX 3