# **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� 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**|**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_ -**
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**_Total receipts_ 1**
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**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
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**_Total payments_ -**
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**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**1**
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**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** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses - details**
**C1 Nature and purpose of funds**
_(may be stated on analysis of_
_funds worksheets)_
**C2 Grants**
**C3b Trustee remuneration -**
**details**|||||| |---|---|---|---|---|---| ||**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 1 December 2007 APPENDIX 2 **Kinross Open Spaces Action Group** **SC052863** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment funds**
**to nearest £**|**Permanent**
**endowment funds**
**to nearest £**|**Total current**
**period**
**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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment funds**
**to nearest £**|**Permanent**
**endowment funds**
**to nearest £**|**Total current**
**period**
**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 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**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
-|**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 **----- Start of picture text -----**
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.