Ch*vlty regi•tr•llon number SC053019 (Scotlandl
BLOOMING GARDENERS SCIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

BLOOMING GARDENERS SCIO
LEGALAND ADMINISTRATIVE INFORMATION
Trn8t•o1
Charfty numbor Iscouandl
SC053019
Prlnclyl •ddrn8•
12 B1￿h Plac8
Taln
IV19 1FF
Ind•pend•nt •xamlngr
MacKenzie Kerr Liniiled
Chart•red Accountant8
Redwood
19 Culdulh•l Road
Invem¢s$
IV2 4AA
8•nkor8
Lloyd8 Bank plc
Weslmln8ter House
4 Dean Stanley Slreot
Millb8nk
London Sw1
SW1P 3HU

BLOOMING GARDENERS SCIO
CONTENTS OF THE FINANCIAL STATEMENTS
Trustees. report
Independonl •xaminerfs mpoi1
Stslemenl of fin8nclal aGtiviti88
8Alan¢e 8he81
NoleB lo thé ffinan¢lal st81omenl8
7-13

BLOOMING GARDENERS SCIO
TRUSTEES, REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2024
The trustees present Ihelr annual ￿pOrt and finarrid 8lalemenl$ for th8 period 8nded 31 D9cember 2024.
The finanaal slal&ments hav$ ba8n prepaigd In ￿￿OrdanCe wlth th• accounting policies sel out in note 1 to the
flnanci81 statements and comply wilh the charity's govefning document, Ihe Charillès and Truslee Investment
(Scollandl Act 2005. the Chaillies Actounls ISGollondl Regukllons 2006. FRS 102 "The Financial ReKKsrting
Standard applicable in Ihe UK and Republic of Ireland" and Ihg Charities SORP "Accounting and Reportbng by
Ch&iilies.' Statement ol R8comrnended Practice applicable lo charities preparing Iheir accounts in accord8n¢e wrth
the Flnancial Raportln9 Standard applicablo in the UK and Republic of Ireland {FRS 1021"
Obloctivo1 •nd &etlviti••
The organi881ion's purposes or• lo support peoplè in Eastor Ross with potentlal excluslon issues, prlncipally, bul nol
exclusively. learning disabilltl68 (hereafter referred lo a5 th& client group) through involvement in hOrt1￿lture
safe and 6upportlv¢ environrnenl, Ih&reby promoting,,
Th• advancamenl cf the physical and mental health tsf tho cllenl 9roup
by promollng and suslalnlng cardlova8culai health and good levels of mobilrty through engagement in tho
phy51cal aclivititrs ot gardening.
by promoting gnd 8iislalning good mental he811h gnd omollongl w8llbèing Ihrough gngagemenl In
gardening and the 8UPPOrt ol the nortlculluiAI tralner8.
The advancemènt of eduaalion by Pro￿ding the c15enl group with Ihe opportunRy lo dgvglop new and Irgnslerable
$kill3 under the guidance ol 8killed horticultural Ir8lnerB.
The advaneemenl of clllzen$hlp and cornmunlty d8velopm&nl through encouraging SOCA81 Inclugion..
by providlng the opportunity lor our cll&nl group lo develop now friend8hip$
by involving volunl08rs and community groups in hort'cultural and nalure-b88od projects wbth the dbnl
group.
Tho advancement of the proleclion and improvement ol th• onvironmenl..
by as8181ing the dionl group In devgloping aw8ren988, undèr818ndlng and ro6pon81blllly fol Ihfjlr natural
9nvironrnenl
by uslng on￿lOn￿onI911Y-frlendIY hortlcullural pracllces.

BLOOMING GARDENERS SCIO
TRUSTEES, REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Achlevemonts and p#rfomianco
significant8clivllies and achi8vem&nts against obJecNves
8IDOtnlng Gardeners i¥ a well-eslablished Iherapeulbc horticultural project for adutts wlth leamlng disat41ilies and
neurodivergent conditions. It wa$ originally sel up in 2019 as a CommunSly Inl•resl Company ICICI in October
2019 but was granted charity sl8lu$ as a SCIO in December 2023. This is therefore our first IIu8lees' r8PQrt.
The project is managed by a board ol volunl&er Iru51ee8 worklng in close co118borBtion wllh thè h0￿Cultural tTain8rs.
One new Iruslee was ￿cruIted in 2024 and co-opted on lo th$ board, bringing the number ol bDard members lo 6.
The Boaid rnel 10 Ilme8 in 2024. The pr￿tICall1￿*S of Ironsitioning from CIC lo SCIO w?r& succe38fully negolialed,
ircluding new staff conlrncls, bank a￿unt, publlcity leaflets and other do¢urnenlB.
Throughout 2024. we ￿ntInU8d to offer our gardeners a wide range of actlvllSes. Induding plant production, fruit and
vegetable growlng, soft landscaping and garden ma1￿18￿0n1￿ under the Skilled guidance of our 3 part-t5me
professional horti¢ullural trainers. We worked al Nvo main sil08 Tho Green Welli• In Barbaravlne and The Figld In
Alness. The u8e ol g third Sile, Thè ARK, in Inv8rgordon, was granled lo u¥ durlng the Covid-19 pand8mic.
Unfortunately, il is largely LJnd8f wat8r In winl&r so conditions have not allowed lor development plan$ lo be ieali8ed.
We enjoyed regular input from a number of volunteer8 worf(ing olongslde snd builJing good r•lallon6hlps wllh tho
gardeners and have estab118hod Ilnks wllh & local spedgl $¢hool. A group ol Ih8lr senior pupi18 vlsS1 weekly glvirbg
thorn the opportunity to galn gardenlng expgrienc8 In our beauuful selllngs.
Qur gardeners benefit 800ially from being a part of Blooming Gardeners SCIO, 8nloySng 8 frlendly, supportlve
worklng environment and a r•ady-made peer group In whlch frlènt1shlps dwelop. Thelr parents I guardians 8130
ry much 8ppreclale re6ptte from Ihelr carfng dulles, secur& In the knowledge Ihal the gardener8 418 safe and well.
supported.
The group enjoyed th• 8nnu81 oullng8 lo Cromarty In iha summ8r ind lo Rollerbowl In Qo¢ombw and there w85
also a vi$ll from Santa Claus al the Carols and Mlnce Pies party al Chilslmas.
Our annual P18nl Sale in June w88 a gr&al $UCCOB8 A8 wa8 an OFen Day In Augu511o whlch Iocgl group5 worklng
with people addltlonal support needs were Invll8d.
Links lo other community groups were slrenglhened through repfesernlalion al the Soclal Enl8rpriBe Aca¢J*my •venl
al Eden Court and the VolunloarB Falr al The Fièld In Alng58 in June. Thare was a150 a visit Irom Thurso
Comrnunity Gardens in July lo share inlormalion on each olh8r's projects and polenlbal future developments.
A selection of lh• wonderful produce grown 81 The Field in Alne88 19 donated weekly in thè summer month8 to local
food bank8.
In Ihe course tsf the year, we bld far8W81110 3 of OUT gardeners and welcomed 4 new ongs, ending the yèar wf(h 15
gafdeners, of whom in¢r88$ed the number of day¥ atlonded weekly.
Flnon¢lal r•vlow
The lolal unreslri¢le¢J ftjndg al the bolance shoel dat¥. bglng Ihose funds available for us8 al the discretion of the
trusleBB in furthèrance of thalr charitable objectlve8, wa9 £33.841,
R9S9rvgs policy
The Tru51ees are of the opinion that formally b8nchmarkn.ng a specillc largel level of resgrvgs Is nol wholly
8pproprlate for the charity and Ils actlvllles. In th8 oplnion Df the Truslees, Ihe as5e15 of the charily are however
available and adequate to fulfil its objects.
M4orrisks
The Iruslee8 has assessed the major risks lo whl¢h the charity 13 exposed, and aro sats'sfied that Systems ara Sn
place lo miligalg exposuco lo the rnajor risks.

BLOOMING GARDENERS SCIO
TRUSTEES, REPORT (CONTINUED
FOR THE PERIOD ENDED 31 DECEMBER 2024
Structur•i governance and m8n#gement
Tha charity is a Scottlsh Charitable IncoTporatod Ofganisalion with charity number SCO53019. Thè maxlmum
numbèr of charity Iruslees is 12 and the mlnimum number is 4, wllh no more than 2 who are COwOPted.
Th* thJ8tèè$ who garv8d durin
th8 period and up lo the dale of signature of the flnanclal slalemenl¥ were..
Rgci{￿1￿￿nI 8ncl appointlFl8llt ofirusla6S
At each Annual Genar81 Meellng, m8mbèr8 may elect any ollglblè member lo b8 a cknarily Iru81ee and the board
may al any Ilme appoint any eliglble membei lo be a charity Irusl¢e. In 8ddillon, the board may al eny bme appoint
any non-member of the org8ni8811on lo be a charity Iru$ltse on th8 ba8iS that they havo $pociali81 exp8riercg andlor
8ki118 which could ba of a8sls18nce to the boord.
Th8 Irus19ès' rèport was approved by the 8oard of Tru81888.
Dal8.' ....

BLOOMING GARDENERS SCIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BLOOMING GARDENERS SCIO
I report on th• financlal statements of the charity for the perio¢J ended 31 Dgc8mber 2024. which arg 8&t oul on
pages 5 10 13.
Regpectlvg r•8ponslbllltl•rh of tru8t•9g and ex•mln8r
The charity's trusièes arè rasponsible lor thè pr•par81Ion of the fmanclal slalemenls in accordance with the lems of
the Charities and Tiuslee Inv8Stmenl (Scollandl Act 2005 and the Charities Accounts (Scolland) Regulations 20￿.
The chartly trustees ryinsider that Ihe audit requir*menl of Regulation 10{1){a).Icl of the Chailues Accounts
(Scollandl Régublions 20C6 does not apply.
11 is my r88pon6ibility 1¢ examine the ffn8n¢ial slalemen18 88 r￿UIred under $8ctlon 4411llcl ol th& Charllles and
Trusle& Invèslmenl Iscollgnd) Act 2005 and to statg whether partlcular matters have come lo my allonllon.
Bas1$ of Ind•p•nd•nt •xamln•rf• •tst•m•nt
My examlnalS01i is carried out Sn a￿￿dance wllh Regulation 11 of the Chadli&s Account5 (Scollandl Regulations
2006. An examinAlk)n includes a reviow ol the accounling recoids kopl by the charSly and a cornparSson of the
financial slalemenls prasenled with those record8. 1181$0 include8 consideration ol any unusual il8m8 or disclosures
In the finèn¢lal 8t4lemenls, and $¢eklng explanallans from the Iruglees concerning any such m8tter8. The
wocedures undert8k&n do not provide all th8 evidence that would be requbred In an audll, and consequently l (J) not
8xpre8s an audit oplnlon on th8 view glven by the financkg181alfjtnenls.
Indep•nd•nt gxamlnef• 8tat9m•nt
In thè cours• ol my examlnallon, rKJ m811er has com6 le my attantion
1. which giv8s Me reasonablg ¢auBe lo bellev6 ¢ho1 In any rnaler181 respect the reouiremenls..
lo keèp 8ccounllng r8cords In accordance wllh Secllon 441111al ol the Charities and TruJleé Inv•strnenl
(Scollandl Acl 2005 and Regulallon 4 01 th8 Charilles Account8 IS¢olland} Regu18tions 2006, and
lo pr*p8re fy'n8ncial 8lalernenl$ which accord with Ihg accounling record8 and Comply wSlh Regulauon 8 01
the Charities Accoun15 IS¢oll8ndl Regulallons 2008
have not been mel, or
2. to whl¢h, in rny opinion. allentlon should bo diawn in order lo engbl8 8 proper undarstandlng of the financial
slal¥m8nts to b8 reached.
MacKÈnzi8 Kerr Lirniled
Chartered Accoun18nt8
Retsoo
19 Culduthol Road
Inverness
IV2 4AA

BLOOMING GARDENERS SCIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 DECEMBER 2024
Unr¢strictsd
fund¥
2024
R•¥trictod
fund¥
2024
Total
2024
Nots•
Incorne from:
DOna￿on5 and legacoes
Charilab19 activitles
21,308
73,520
10.894
32.202
73.520
Totsl In¢omg
94,828
10,894
105,722
expendltum on:
Charilable a011￿lIeS
62,487
9,394
71,881
Total expendltur•
62,487
9.394
71,881
N?1 Incom•
32,341
1,500
33,841
Transfers be￿een funds
1.500
11,5001
N•t moY•m•nt In lund•
33,841
33,841
R•Gon¢lllatlon of ￿nd¥.
Fund balances 0119 December 2023
Fund bal4n¢•• at 31 Dgc•mb•r 2024
33,841
33.841
The slalemenl of financial activllles Sndvdos all gain8 and 10989$ rgo)gni$•d in the pedod. All incomè and
•xper#Yilurg darive from conlinulng acti￿1198.

BLOOMING GARDENERS SCIO
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
Not•8
Flxed aBsots
Tanglbl8 assets
10
17.522
Curr•nt •8••ts
Ca8h al bank and in hand
17.875
Crndllorn: amounts f•lllng du• wlthlm on• yoir
11
11,5561
Not ¢urr•nt •8B•t•
16,319
Total a•••ts l••• Current Il•bllltl••
33.841
Th• fund¥ ofth• ch•rlty
Unre61rlct8d lund$
14
33,841
33,841
The fiTrAnr,iHI s18tF*mpnlA W818 Appfov8d by the tru8leeB on .
.1.1:.9.1.: 24"

BLOOMING GARDENERS SCIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
Accountlng pollcles
Charity Inforn)atlon
Blooming Gardtsners SCIO is & Scottish Chwitabla Inco￿￿rat•d Organisalion (SGIOI with tharity number
SC050319.
1.1 Roportln9 p•rfod
The SCIO was fomied on 19 08cember 2023 wlth th8 8nd of As fifst aGGountlng perlod being 31 December
2024. As a r8sult, there ar8 no comparallv8 figures.
1.2 Accounting convgnlion
The financial stalemenl8 have been prepared in 8ccordaficg with the ¢harlly'$ 9oveming document, th¢
harilie8 and Trustee Inveslmènt (Scollandl Act 2005, the Charitl8s Accounts Iscollandl Regulations 2006,
FRS 102 "The Flnanclal Reporting Standard 8pplicable in the UK and Republlc of Ireland" and the Charfllgs
SORP "Accounting and Reporting by Charilles." Slalemenl of Recommended Practice applicable to Gharitles
preparlng Ihèir accounls in acctsrd8nce with the Financial Reporting Standard 8ppli¢able Sn the UK and
Rapublio ol Ireland IFRS 1021. The chanty 18 a Publlc 8engfil Enllly aB d¥fin8d by FRS 102.
The charity has lak8n ¥dv8nlago of the provlslon$ In Ihe SORP for chadtl08 not lo prepare a slalement of
cash flows.
Tho financlal slalemenls are pieparfjd in slerling. which 18 Iho fun¢tlon81 currency ol the charlly. Monalary
amounts in these financial glalemenl8 ara rounded lo thg noare81 £.
Tha flnaneigl stalernenl8 have boen prepared uThJer Ihe hl$torfcal cost cGY)venlion. The prlncipal accountlng
policie8 adoplad are sel out below.
1.3 Golng conc•m
Al the lime ol appro￿n9 the financlal sl8lèm8nl$, th8 truste85 have a reasonable expe¢lallon that the charly
has adequate rèsources lo conllnue In opeialional exislence for the foreseeable future. Thu8 th& Iru$l•a8
ontlnue lo adopt the going concern boJi$ ol acctsunllng in preparing the financlal slalèm&nt8.
1A Chirftsble fund•
Unr8611icled funds ore available for use al the dl$Gretlon ol the Iruslees in furthgronco of Ihelr charilabla
blecllve8.
Restricted lund8 are sublect ID 8pècSllc condillons by donors or grantors as lo how thèy may be used. The
purpoB8s and uses ol the rè8lri¢ted funds aro $01 out in the notes lo the financial stslements.
Endowrnent funds are subject to spac￿1¢ ¢ondlllons by donors th81 Ihg capllal musl bg maintained by the
chaFrty.
1.5 Incorne
IncA)mè is r8cognised when the ¢haiily i318galty 8nliUed to il after any perfOman￿ conditions havg ￿en mel,
the amoun18 ¢an be rneasuitrd reliably. and il 1$ probable U)at incom9 wlll be rec*ivad.
Cash donatlons are recognlsed on ￿ceIPt. Other donation3 are recognised once lh¢ Charity has bwn Trolifièd
ol the donation, unle85 performance condrtions requir8 dèforral of Ihg arnounl. Income lax recoverable in
relation to donations recebved under Gift Aid Of deed5 of covenant Ss recognlsed al the time of the donation.
Lega¢ie5 are recogni5ed on receipt or otherwise il th8 charity h88 been Thotif￿d ol an Impendlng dlslrlbullon,
the ornounl is knDwri, and rocelpl Is exFeCted. 11 the arnounl is not known. Ihe legary is Irealed as
Gonlingenl asset.

BLOOMING GARDENERS SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Accvundng poliGlO¥ (Continuedl
Incom8 from govemment 8nd other grBnts, whether'capitav yrants or'revenue, grwls. is recognised when the
charity has antill•menl lo Ihg funds, any performance ¢ondilions allached lo the grants have b8en mel. 11 Is
probable that the income will be received and the arnounl can be measur8d reliably and is not deferred.
Grants are defeired wher8 the performance condllions hav8 not yel b8en met, although amounts hav• bgen
rgceivad and are ¢8rriéd forward un￿1 these condillon6 ara achieved.
Income from Intere81 18 recogni8ed when It Is rocèN8d.
1,1 Expendltur•
Exp&nditur& Is re¢ogni$ed once Iherg is a legal or ¢onslrucliv8 obligallon lo Iransf8r economic benefit lo
Ihlrd party, 11 is probable that 8 Iransf&r of econornic b8nefits will be r8quired In sètllemenl, and the amount of
th8 obligatK)n e8n b& measur8d rellabty.
Expendiluw 5$ accounted for on an accruals basls and has bèen cla$sifi8d under heAdings that 8ggr8g8t8 all
costs relalorj lo Ihg calogory. whe￿ costs cannot be directly attn'bule¢J lo partl¢ular headlngs they h8ve been
alkx81ed lo acliwlies On a b8sls consi81enl wlth th8 u8e of resources.
1.7 TanglblB flxod a•$•ts
Tanuible fixèd asse15 are In￿1allY measured al cost and subsequently measured 81 cost or valuallon, nal of
depreciall¢M 8nd any impairmenl10s8gJ.
Depreclallon Is recognlsed so as to wrlle off the cool or valuallon of a8selJ less thelr residual values over their
useful Ilve6 on Ihe followlng bases..
Plant and equlpmant
20% on ¢061
Thè galn or kjss ari8irsg on the dlsposal of an as6et18 dalèrmSn•d 88 tha differenc8 belw88n th8 sale pro￿d$
and the carrying value tsf the a$￿t. And Is reeognlsed In the stalem8nt ol financial activ1￿95.
1.8 Imp8lnn•nt of fix•d a•*•ts
Al each reporting and da18. the charily mvlews the carylng amounts of Ils tanglblts ass818 to dg18mlne
wheth8r there Is any indlc8llon that Ih08e 8ssel$ have suffered an impairment loss. If any such Indl¢allon
ex151s, th& recoverable amount of the as3el 18 &$limaled in order lo dolgrmlne the exl&nt of tha impairnenl
10881118nyl.
1.9 Ca¥h and cash equlvalent•
Cash and cash equivglents indude cash kn hand, dapoBlts helij al call wlh banks, other short-terrn Ilquid
inveslmgnts with original maturiligs ol thro9 monlhB or less, and bank overijrafts. Bank overdrafts are sh¢)wn
within borrowbngs In curreni liabllllles.
1.10 Flnancial in8trument8
The charity h83 elected lo apply the provlslons of Secb'on 11 'eask Flnandal In8lwmenls' and Section 12
'Olher Financial Inslrumanls Is8ues' of FRS 102 to all 01118 finanaal Inslrurnents.
FSnancial iThslrurnenls are recogni5ed in the tharitls balance sheet when the charity beccynes party lo the
colltraclual provispJn8 of the Instrument.
Finan¢ial assets and liabilitias arg offset, with the nel amouTr15 presented in the financial sl8t•menls. when
thère is a legally enforceable right to sel off the recognlsed amounts and Ihgfe Is an intention to 8?IUe on a net
basls or lo realise the a5581 and setle the liability 81multaneousty.

BLOOMING GARDENERS SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Accounting poli¢i•s (Continu￿)
8aJl¢ Iln•ncial a¥80ts
Basic financlal Jssels, which Indude debtors and c2sh and bank balances. are Initially measured al
transaction pric& induding Ifansactlon cosls and are 5ubs8quentty Car￿ed at amorti8ed co81 using the effectlve
inlwest method unless the arrangement constltules a linan¢ing trans8cllon, where the Iransacllon Is
measured al the wesenl value ol the fulure re￿ip1s di8counl&d at a market r810 of interest. FInan0￿ ass818
cl8¥8ified as receiv8ble within one year ara not amortised.
B&Jlc fin•n¢l•l Il•blllll•$
Basic financial liabilities, indudlng creditors and bank loans are Inf(I8lly rgco9nised 41 Ifansaction prlce unless
thg ariangomenl conslilules a finanryng tran8acllL￿, vth8r8 Iho debt Instrument Is measured al the present
vBlue of the luture p8ymgnls dlscounled al a morkgl rale of Inlor¢$l. Financial Ilabllities classified as p9yoble
wllhin one year arè not amortlsed.
D8bl instruments alè subsèqu8nlly carrled 81 amorti8od c08t, U81ng th8 eff&¢tlve Interest ral8 method.
Trade creditors are obligallons to pay for goods or ge￿GeS that have been acquired in tho ordinary course ol
operaVon$ from 8upplittr8. Amoun18 P8yabl8 ¥rv clagsified as currènt li8biliti•s il paymgnt Is due wlthln on8
yew or less. If not. Ihey 8r& prè8ènt8d 88 nonwcurrenl Ilabllllles. Trade crgdilor5 arg iectsgnlsed initially al
tran8acUon prlc8 and 8ubsegu&nUy meosur8d Il amortl8ed cost u8in9 th• eff•¢tfve inlere8t method.
Derecognltlon of flnan¢l&l Ilabilille
Flnanclal Ilabililie8 are derecogni8èd when Ihe tharily'8 conlra¢lug1 oblSg&licn8 exp*e or 8re d18chorgod or
eancelled.
1.11 Emplo￿• benellts
The cost of aThy unusod holiday enlitlemenl Is r8cogniB8d in the pgrSod in whKh the empby8•'5 8èrvlce8 8re
i$c&iv8d.
T8rrninallon bgnefils ar8 reco9nlsed Immediately as expens¢ when Ihe charity is damon8trab￿ commilled
lo terminalt the employment of an emF4oyeè or lo provide lermin81ion benofils.
1.12 Rètlroment bgngfjts
Payments lo definad conlrfbutlon rets"rgmgnt bonoffl18chemg8 oro chargèd 88 an expense as Ih8y fall due.
Income from donatl•no •nd lag4ci•*
Unr¢¥trlcted R•Btrlctsd
fund8
fund8
2024
2024
Totsl
Z024
Donations and gifts
21.308
10.894
32.202

BLOOMING GARDENERS SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
kncomo Irom chirltable aGdvltl•g
Unr•$lJlet•d
rund
2024
Totsl
2024
Gongral actlvltle•
Plant sales. el
SDS lee income
3.822
89,898
3.822
69,898
73.520
73,520
Expondltwe on ch•rltsbl• •¢tlvltl•i
G•noAI
•thlvltl•8
2024
Dlrnct ¢o•t*
Staff costs
DepreTr81ion and Impalnnent
Plant purcth8098
Materials
Tools and ¢lolhlng
Premlse$ Insurance
SubBislenc
Computer and Sotharg
Equlpmgnl hlra
Offiog machlnè malnlononcft
Repairs and renewa18
Premises expensas
Vahlcle expgn$g8
48,847
4,130
7,436
4,607
1,014
49
1.293
333
1,820
100
189
253
180
70,237
Share ol•upport and governanc• {••• not• 51
Support
Govarnanc
80
71,881
Analysis by fund
Unrestricted funds
Re$lri¢led funds
82,487
9,394
71,881
10-

BLOOMING GARDENERS SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Support Goslg allocat•d to actlyiti
Ggn•ral
acllvltlg$
1024
Subscripllon
Governancg
80
1.504
M•t mov•m•nt In lund•
2024
The not movement In funds Is stsled aftar tharglngllcredlllng):
Fees payable for the independenl exarnlnallon of Ihe chailtls finanrlal 8lat¥ments
Depra¢i4llon of owned tangible fixed a556ts
500
4,130
Tru#t••8
None of th8 tru81e&8 lor any person8 conn8Cted wlth them) received any r8munerallon or beneffts from the
charfty durkng the period,
Employe••
The ay¥rag& monthly numb•r of •mplOYe￿ durin9 th• period wa8..
2024
Numb•r
Employment co•t•
2024
Wage8 and salarie8
Olher pOn￿on cost8
46,496
2.351
48,847
There were no omploygos whose annual romuneration was mcirg than £60,000.
R•mun•r•￿on of k•y man•g•m&nt p•rnonn•l
The Irustee8 are the key managemenl per8onng1 oflh$ charlty and gr9 rKIl r8muner8ted.
Taxatlon
Tha charity is ex&mpt from laxation on it$ adivllies b8cause all 118 Ir￿0m• is ap￿led for charitable purpose8.

BLOOMING OARDENERS SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
10 Tanglbl• Ilxed aalots
Plant and
•gulpm•nt
Coyt
Additio
21.652
Al 31 Decembèr 2024
21,662
Doprnclatlon and Impalrm8nt
Deprecballon charged in the period
4,130
Al 31 Decembar 2024
4,130
Corrylng amount
Al 31 December 2024
17,522
11 Gr•dltorn: amounts falllng due wSthln OD• y•ar
2024
Awrua16 and deferred Income
1,556
12 R•llrem•nt b•n•fit schem•o
2024
Dgllned contr1bu1lo￿ •chem••
Charge lo profit or loss In r&8ped of doftned COntr￿￿tIOn 8ehome8
2,351
The Gharfty operates a deflned conlribulion pen8lon 8ch8me for all quallfying 8mpl¢)y•o6. Th8 a6$èts of Ihg
8chème aTO held Beparalety from thoso of the charfty In indepèndently 8dminislered fund.
13 R••trlet•d fund•
The reslrlctgd funds of the tharty cornprlse the unexpended b8lanc8s of donations and grants hèld on trust
5ublecl lo specrfic condihons by donor5 as lo how they rnay be used.
At19
Do¢•mber
2023
In¢omlng
re¥oyrc•4
Trnn•f•rn
At31
Dgc•mbgr
2024
exp•nd•d
Hlghland Comrnunltr£s Mental
Health & Wellbeing Fund
The Arnold Clark Community
Fund
9,894
18,394)
11,5C(JI
1,000
{1.000)
10,894
{9,394)
11,$001
12

BLOOMING GARDENERS SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
13 Re•trl¢tsd lund# Icontlnuodl
Tran8fer of funds
A transfer of £1.50Q has been made from lh& ro$tricted fund lo th8 gerneral fund lo reflect the granl lunding
received for a new Shed whlch has been purdias8d and Is now shown under geneial fixed 88801s, th8
reslrlGlion havSrvJ be8n met.
Hlghlthnd Communltie¥ M•nt•l Hgalth & Wgllb•lng Fund
Grant fundlng recelved from th8 abovg fund 10 be 8p•nl on 8 wi)odbuminu stove, shed, and compost and
mal#rlAI.
The Amold Cl•rk CommunSty Fund
Grant lundlng racelved frorn the above fund for tho wrchase of wood for Cold f(ame¥ and blrd boxe8.
cornpost, pl8nts, $awblade8. and gard8nlng gloves
14 Unre•trlctgd fund•
The unr&slrlc18d fvnds of the charlty ¢omprl8& th8 unexpend&d balance6 of donallons and grants which are
not subject to 8peclff¢ ¢ondillons by donors and grantors as lo how they may b& usèd. These indude
dtsslgnaled funds whlch have bten sat aside out of unrestricted lunds by the Iru8tBg8 lor speclfic purp06es.
Ro•our¢es
TMnslerJ
At31
•xpend•d
Dgcembor
2024
At19
D•cgmb8r
2023
Incomlng
rg¥oure•g
Gener91 funds
94,828
(82,487)
1.SCQ
33,841
15 Reljted party tr•nsactlon•
There werg no di8clo8able related par1y transaction8 duiSng th¢ period.
13