Charlty r•glstratlofft number SC053019 (Scotlandl BLOOMING GARDENERS SCIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
BLOOMING GARDENERS SCIO LEGAL AND ADMINISTRATIVE INFORMATION Ttee• Mrs S M Oingle Mr R Robertson MsFSim Mr Pwtson Mr D Lu¢as {Appoint8t120 February 20251 Charity number Iscotlandl SC053019 Principal addres 12 Bird) Place Tain IV19 1FF Independgnt •xamln•r Rhona lSOn BA. FCCA MacKenzie Kerr Limited Chartered Accountants Re(h¥ood 19 Cukjulhel Road InmeSS IV2 4AA Bankern Lloyds Bank plc Westmins¢er House 4 Dean Stanley Street Millbank London Swl SW1 P 3HU
BLOOMING GARDENERS SCIO CONTENTS g• Trustee8' report Independenl examiner$ f8POrt Statement of finan¢bal aclNitie$ B•lan¢¢ $h¢¢l Nol9$ to tha financAal slatefflents 7-16
BLOOMING GARDENERS SCIO TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The truslees present thr annual report and finarteial statemenls for the yar ended 31 Dttember 2025. The finanual statemenls have been prepared in aoxrdancè wrth the acujunbng poliaes set out in notè I to the financial stalements and comply wilh the charivs goveming docurnent. th¢ Charilies and Trustee Investment (Scotlandl Acl 2005, tha Charities Accounts Iscotlandl Regulations 20LK. FRS 102 "The Finanaal Reportin9 standard applicable in the UK and Republic ol Ireland" and thè Chafilies SORP 'A¢UntIng and Reporting by Charities.. Staternenl of Ro¢ommand•d Practice app1b¢ae to charities preparing Iheif acLounls in accordance with the Financi¥l Rèporting Standard applicable in t UK and Republic of Ireland IFRS 1021". Obl•ctlve• Ind ¥¢tlvbtl•• The organisation's purpos¢s are to support people in Easter Ross with potential ¥xdusion issues. prinupally, but not exdusively. Igaming disabilities {hereafter r¥frred lo as the dient group) through involvemtrnl in horticulture in a $81• and supportive enwronmenl, Ih•rby promoting.. The advaneemant ol the physical and mental health ol Ihe dient group by promoling and sustaining ¢ardiovasuJlar heatth and good 18vels of moblity throu9h •ngagement in the physical activities ol gardening. by Pfomoling and sustaining go¢d m8ntal heallh and emotional weuboing Ihrough engagoment in gardening and the support of the horticullural Irainers. The a¢Jvanc•m•nt of education by pro¥rytJing tm diant group wrth Ihts opportunty to develop new and transferable ¥kills under Ihe guNlance of $kIll hortlcuhural trainers. The 8dv8nc¥m&nt ol cil¢z6nship and community d¢v¥lopm8nl through encouraging sooal Indusion.. by providing the opportunrty for our dient 9roup lo develop new fnendships by invotving volunteef$ and communrty groups in horticullyral and natur&thba8ed prop¢t$ with thg dSont group. The advancement ol the protection and ¢mprovemenl ol lh8 environment.. by o$$i$ting th• di•nl group in developing awar¢ne$$. understanding and re5pon8ibilily for th&ir natural ènvironment by u3in9 enwronm•ntalty-fn"endly horiicuftural pradice¥. Achlev•ments ond pèrfomiane• Swnific8nl 8cliviti85 and 8Ghi8V8mnts ogw.nst obfftdwes Blooming Gardener5 is 8 wellstablished therapeutic horlKuttural projeci for 811ult$ with learning disabililie5 and n¥urodiv&rgenl conditions. 11 was set up in 2019 as a Community Inl•rèst Company ICICI in October 2019 bul was granted charity status as a SCIO in December 2023. Th• proj8Ct is manag•d by a board ol volunteer trustees working in clos• colaboration with our horticultural train8rs IHTS). The Board met 10 times in 2025. In line with new logislat)n. Ihe tsuslees all untjewnl PVG (Prolocling Vulnerable Groupsl check5 through Dis¢losur* Scotland in April. Following the departure ol one ol OUT HTS in Oclober 2025. we ran 8 Successful recrurtment Campaign re¢8iv+ng 10 applications. Our newly recruiled HTjoined us in April and is proving popular wilh all. We were also ablè lo recrurt 2 additional locum HTS. giving us a pool of 4 locums lo 11 upon to cover staff leave. Our dedicated horticultural trainer$ are key 10 the $ueeess ol Blooming Gard6ners, crealing a friendty. supponivtr almosphèra in which Ihe garden•rs can flourish.
BLOOMING GARDENERS SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 In th8 course of the year, w& welcomed 3 I4 garden•rs. Sadty. one of our much-kjved gardtrnors died and anoth&r left for larnity rèasons. We enjoy regular input from a number of volunle¥rs working akJngswJe and building supportive relationships wlh th¥ 94rd8rnars. Senior pupils from one ol the local $pw"al sChoS weekty. giwng them the opportunity lo gain gard&nlng oxp&rinc• in our beautiful 8ettin9s. Thi$ has led to 2 of thw'r s¢hcw)I beavers Joining us as gardeners in 2025. Throughout 2025. we continued to offer our 9ard¢ners a wide range of adiwties. induding plant production, fruit and Vegetable growing. soft landscaping and gard8n mainlenan¢¢, under the skilled guidance ol our 3 part-lim• professional horttcultur•l trainèrs. We work at ts¥0 sile$- The Green well in Barbaraville and The Fiekl in Alnoss. A third sile. The Ark in Invergordon w85 relinquished as il is prone lo p¥rsistènt Ilooding and ¢ouldn't be properfy dgvèlopèd. Al The Field in Alness. we wèrè gratelul to be able lo take over the use 018 POrt8¢abin in need ol a new floor and rool. Renovations compleled. and a wood Lwming stove inslajied, li nLW provides a cosy spa¢¥ fo¥ breaks. ¢raft work and cookery sessions using produc• grown on the %le. We continued lo pro(1uc& a wide range of fwit and wtabl•s al The Fiekl. A $ol¥dion is donated weekly in thè summ¥r months to local food bank8. Our Onl0 and therry tomatoes wefe awarded 181 priz•s al th• Mnass Horticultural Society's Summtrr Show. Al th¥ Gc•en 1118. th8 team doeJ excelbertl work. ThrohOUt the year. th• 9arden area8 are mainlain•d and d•veloped. We grow flower5 flx hanging baskets and planlers for Saltbym Community and for thts Port of Crorn8rty Firth. A new 9r8v$l bod was created leaturin9 a ¥pgc4mgn ttachycarpus tree. There ar? fvust tr8os and vegelable b•ds both ouldoors and in the potytunn?l. Th• gardenars also enjoy looking 8ftèr chickens and colltrcting thglr e9g¥. Our gardeners benefit socially from being a part of Bloomlng Gardeners, enloylng a friendty. supportlve worklng environm¢nt an¢J a r8ady-made peer group in which lri?ndshJp$ dèvèlop. Their parents I guardi•ns also vary much gpprecAale respite trom their caring dul$. Sre in th• knowledge that thtr gard&nors oro safo and enioylng worthwhile, productive S1vIllS in which thgy can ght take great pride. Th8 group enjoyed the annual ouling to Cromaty in the $ummer. Instead of the traditional ¥i$il lo Roll8rbowl In Inverness, the Chrislrnas 0ing in 2025 was also to Cfomarty. The lillle cinema Ihere was hired for a showing ol the film. Elf. follow¥d by a mèal al Ihe Fishertown Inn. There was music. dancing and a visil trom San¢a Clau$ al the Christmas Carols and Mince Pies paty. Our annual Plant Sal• in JUM was, as •v•r. a great success. An Open Oay was hekl in August to which local groups working wbth p¢oplè wth addrtional support needs Were Invrted. The Music Wrthout Boundaries Band provided music wth attendees being encouraged 10 takÈ a lum at tha microphone. Luk• and Tom Stottman, champion strongmen from Invergordon. ¢ama along in support. A fire engine from Invergordon Fire SeT¥ice prove(l a popular attra¢tyon. Blooming Gardeners had a stall at the Royal Highland Edu¢atson TnJ$l'$ Food, Famiing and Countryside Learning Event. held al tho Black l$le Showground, lor pupils in the area wilh Additional Support Need$. On• of our gardeners, accompanied by a trustee. demonstrated how to sow pea and bean s5. In Seplember. we had a visit from a conser¥ation expert. who conffimed $3hlin9s of tha rara Small Blue butterfy In Ihe area. As they are dependent on kidney v&l¢h as a fl source, we have planted at the Green 111 lo creale a suilable habrtal for them. In November, Blooming Gardeners was nominated for Ihe bQngs Award for Voluntary Servb¢e w) r¥¢ognrtlon of th éxcellent work done by our iru5tees and 9ardening $UPPOrt volunteers.
BLOOMING GARDENERS SCIO TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 Flnanclal review The tolal unrestricted fijnds at the balance sheet date, bng those ftjnds available for use al the discfetion of the trustees in furtherance ol their charitable objeciives. was £38.992 12024. £33.8411. The charity had an overall $uiplus for the year of £21.24412024". £33,841). RestnrAed funds at Ihe year end amounted to £16.093 {2024.' £Nill and total lunds of £55,08512024.' £33.8411. Res$eS policy The Trust8•s are of the opinion that fommly beThthmathng 8 target levd of resèrves is not wholly appropriate for the Charity and its actiwties. In the opinw)n of the Trustees. the assets of the charity a however available and adequate to fuffil rts objects. Major risks The trustees have assessed thè Ma1 risks to whith Ihe tharity i8 exposed. and arg sats"sfied that systems arg in place ¢0 m¢tlg*e exposure to the maicK risks. Structure. governance •nd managèmènt The charity is a Scottish Ch8rrt8ble Inrporated Organisalion with tharity number SC053019. The maximum number of charity trustees is 12 and the minimum number is 4. wrth no more than 2 who are COpted. Thè trustèes who seNed during the year and up lo th& date of signature of the financial statements were.. Mrs S M Dingle Mr R Robertson MsFSim Mr Pwlson Mr D Lucas {AF¥)ointed 20 February 2025} R$eruitm8nt 8nd 3ppntn7ent oltwst8es At each Annual General Meeting. members may ele¢t any efigible member lo be a charity tTUSteè and the boafd may at any time appoint any eligible rnernber to be a chanty trustee. In addition. the board may at any lime appoint any non-rnember ol the organisats.on to be a thanty trustee on the basis thai Ihey have specialist experience andlor skills which could be of assistance lo the board. The Iruste?$' port was appro¥ed by the Board of Trustees. MsFSim Trusts•
BLOOMING GARDENERS SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BLOOMING GARDENERS SCIO l port on the finarrial statements of the drity for the year ended 31 Dmber 2025. which ara set o¢Jt on page 51016. Respective re¥pon8ibllltl•s ol trustees and examSn•r The carity's trustees arè responsible lor the prepafation of the financAal slalefflents in ac£ordance with thè temis of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charthes Accounls (Scollandl Regulations 20(. The charity trustees consider that the audrt requiremenl of Re9ulats"on 1011llaklcl of thè Charilies Accounts {ScoUandl Regulation$ 20C6 dS not appty. It is my responsibilty to examine the finanoal staiements as required under section 44111{cl of the Charities and Trustee Investsnent (Scotlandl Act 2()5 and to state whèther partlujr matters have comè to my attention. Basis of independent examinèes ststement My examination is carried out in accordance with Regulation 11 of the Chartties Acc£unts IS(x)Ilandl Regulalions 20CE. An examination includes a review of the aw)unting records kept by the charity and a compari50n of the financial statements presented with those re¢x)rds. It also indudes o)n5ideralion ol any unusual items OT disdosures in the financial ststernenls, and wkn.ng explanatB)ns from the trustaes conceming any such matters. The procedure5 undertaken do not prowde all the evidenc£ that would be required in an 8udil. aThJ consequentty I do not express an audit opinion on the eW gNen by the finanoal statements. Ind•p•ndont examlnerfs statement In the course of my examination. no matter has c4)m& to my attenlion l. which gives me reasonable Cause to believe that any material respect Ihe wuirements.. to keep accounting records in accordance with Sethon 4411llal of the Charities and Trustee InlMent (Scotlandl Act 2005 and Regulation 4 of thè Charities Accounts Iscotlandl Regulations 21X)6, and to pieparÈ finanaal statements which accord with Ihe accounting records and comply with Regulation 8 of the ChariliesAccounts (Scotland) Regulabons 20 have nol been met. or 2. to which. in my opinton, attentv)n shcyjld be drawn in order to enable 8 proper undarstanding of the finanal statements to be reathed. Rhona Wilson BA, FCCA MacKenzie Kerf Limited Chartered AcLLJuntants Redwood 19 Culduihel Road Inverness IV2 4AA Dale..
BLOOMING GARDENERS SCIO STATEMENT OF FINANCIAL ACTIVITIES IINCLUDING INCOMEAND EXPENDITURE ACCOUN FOR THE YEAR ENDED 31 DECEMBER 2025 Unrg&trict•d R•stricted lund* funds 2025 202S Tolal Unrestricted R•strlcted funds funds 2024 2024 Totsl 21125 2024 Notes Income from: Donaliot)s and legae5 Charitable activities 1.795 103.$66 28.894 30,689 103,566 21.308 73.520 10,894 32.202 73,520 Totsl Ineom• 105.361 28,894 134.255 94,828 10,894 105,722 Expenditure on: Raising funds Charitable activities 100,144 12.801 112.945 62,487 9,394 71,881 Totsl expenditur• 1CQ.210 12,801 113.011 62.487 9,394 71,881 N•t Incom• 5.151 16,093 21.244 32,341 33,841 Transfèrs b&hYeen nds 11,5001 Net movement In funds 5,151 16.093 21,244 33,841 33,841 Reconeiliation of funds: Fund balances at 1 January 2025 33,841 33,841 Fund balances at 31 Decomber 2025 38.9¥2 16.093 55.065 33,841 33,841 The staternenl of finanual activities indudes all gains and b$ses rècognised in the year. All inrne and expenditure d$rive from coth"nuing activities.
BLOOMING GARDENERS SCIO BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Notes Flx?d a•¥gts Tangible assets 11 13,192 17.522 Curr•nt assets Cash at bank and in harmt 43.482 17.875 CrodltoY¥: amounts falllng du• vrtthln one year 12 {1.589) {1,5561 N•t current ••••ts 41.893 18,319 Total a¥•th1gwJ ¢urr•nt Il•bllltl•• 55.085 33,841 Th• fund ol the charbty Reslncted income lunds Un$trICI•d fund$ 14 15 16,093 38,992 33,841 55.085 33,841 Th• lknandal $tslam8nts were approved by the trustees . i.jL.i.2o2 Mr P Wilson Trust••
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A¢ccunting policies Charfty Information Bloorning Gardeners SCIO is a Scoltish Charitable IrKxrp)raled Organisation {SCIOI with d)arty number SC050319. 1.1 Accounting convenlion The financial statements have been prepar8(l in accordance vnth the charty'$ govèming doyjment. the Charities and Trustee Investment Iscotlandl Act 2(X)5. the Charibes Accounts (Scotlandl Regulatr'ons 21M)6, FRS 102 'The Finanual Reporting Standard applicable in the UK and Republic of Ireland" and the Charitios SORP "Acxounling and Reporting by CharilbÈs." Statement of Reo)mmended Practsce applicable to charities preparing their accounts in accordance with the Finanryal Reportin9 Standard applicable in the UK and Republic of Ireland IFRS 1021". The charity is a Publi¢ Benèfit Entrty as defined by FRS 102. The charity has taken atjvantsgo of the prows¥)ns in the SORP for charib.es not to prepare a staiemenl of cash flows. The financial statements arè prepared in sterting, whKth is the hjnth.onal ¢urrency of the charity. Monetsry amounts in these financial statements are rounded to the neaiest £. The finanaal statements have been wepared under the historical (x)st (>nnIn. The prinapal accounting policies adopted are sel out below. 1.2 Golng ¢onG•m At the time of approwng the financial statements. the Irustees have a reasonable expectation that the charty has adequate resources to continue in opeTalional existen for the foreseeable future. Thus the trustees Continue to adopt thè going concern basis of accounting in preparing the finanryal stalemenls. 1.3 Charltabl• funds Unrèstrictèd funds arg avaikble for uso at the disueb.on of the trustees in furtherar¢ce of their charitable objectives. Restred funds are subject to speofic conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted fund5 are set out in the noles to the finana31 statements. Endowmenl fvnds are subject to speafic conditions by donors that the capital must be mainlained by the charity. 1.4 Income Income is recognised when the charity is legalty enbtled to it after any perfom)ance conditions have been mel, the amounts can be measured reliabty. and it is probable that irrne will be reiVed. Cash donations are re9rl3ed on receipt. Other donabons are recognised once the charity has been notified of the donation. unless perf0M)an condtlions require deferral ol the amount. Income tax recoverable in relation to donations ieceived undw GrfiAKI or deeds of covenant is recognised at the time of the donation. Le9acies are recognised on receipt or otherwise rf the charity has been notsffied of an impending distr)l)n. the amount is known. ar rlpt is expecled. 11 the afflount Is known, thè 10gacy is treated as contingent asset.
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policle¥ IContlnu•dl Income from government and oth¢r grants. whelher'rapitsl. grant$ or'revenue, grants. 15 re¢ognised when the charity has entitlèment to the lunds, any perfonnan¢¥ ¢ondrtH)ns attached to the grants have been rret. it 1$ probable that the income will be received and the amount be measurèd reliably and is not deferred. Grants are deferred where thè perfonnance conditKJn5 have not y¢t b8en met, although amounts hav8 been re¢Èivèd and ar8 carr¢ed lorward unbl Ihese ¢dItIonS are achieved. Incorne trom intertsl 1$ r¢¢OgnI$ Wh it is f8cevMI. 1.5 Expgndlture Expenditure is recogniW once Ih•re is 8 18gal or ety)sinti obligabon lo transfer economlc ben8fi1 to third party, il Is Pfobable that a Iransler of economi¢ bgneffts 11 be required in 5ettltrm&nl. and Ihe arnounl of the obligatson can be measured rdiabty. Expenditur¢ is •ccounl8d lor on an accfuals basis and has b¢n dassthod under heading3 that 099rggatg all costs relat8d lo th8 calegory. ere costs cannot be ¢Jir8Ctty atlributed lo partioJl8r headings thèy have been allocaled to acliwtie$ on ¥ basis cmsislent wrth Ihe use of Te%>urces. 1.8 T•nglble fixgd ••MI Tangible fixed assets artr inilialty m8a$urad at cL)st and subsequently measuffjd ¥1 cost or valualion. nel of depr¢¢ialion 8nd any impainnent losses. Depreciation is recognised so as to write off the cost or valuaiion of •ssets1•88 their residual values over their useful lives on the following ba6e8.' Plant and oqulpment 20% on cost The gain or loss artsing on the dlsposal of an assel is determined as Ihe differen¢¢ be••n the 8a18 prOCd8 •nd the carrying value ol the a55el. and is r•¢ognis¢d in th stal•m•nt ol finanaal activities. 1.7 Impilmi•nt ol Ilx•d ••••ts Al 98¢h r¥porting ond dale, the ¢haiity rvthv$ thg cafrying amounts ol its tangible assels lo determine whether there is any indication thal those assets have suffered an impainnent loss. 11 any su¢h indi¢albn exists. the recoverable amounl ol the asset is estimattrd in order lo dolem)inè thè èxtant ol thg impaiment lo$$ any). 1.8 Ca•h and ea•h •qulval•nts C8sh and cash equivalenls indude ¢ash in hand, deposit$ held al can wilh banks. other short-l•mi liquSd Inv6stmenls with original malunliès of thr8e months or less. and bank ovef(Jrafts. Bank overdrafts are shown within borrowings in current liabilits. 1.9 Flnanclal Inotrum•nt Th? ¢harily has elecied to apply the provisions of Secti¢)n 11 '8asic Financial In$truffl¢nts' 8nd Sèction 12 'Other Finanoal Inslnjmenls Issu. ol FRS 102 to all of its finanual inslTumenls. Financial instnjments are recognised in the charilfs balance sheet when the tharity become5 party to the ¢onlr8¢lu•l provisions ol the instrLTrmenL Financial assets and liabilibes are oltsel. with Ihe net amounts presented in the finantyal statements, whèn Ihere is a legally enforable righl to set off the recognised amounts and there is an intention to settle on a net basis or to re•lse the asset and setue ihe liability simullaneously.
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting poli¢io¥ IContlnu•dl B•sl¢ Ilnanclal 4s$•ts Basic financial assel$. which indude debtors and cash and bank bal8n¢es, are initially rneasU al transaction price induding transaclion $1$ and are subsequentty carried at amorSed c051 using Ihè èffective Interest method unless the arrangament conslrtutes a finanung transaction. where tho transaclion 18 measured at the present value of the future receipts discounled at a market rate of inl&re$t. Financjal a55ets c4as3ified as r1vae wthin one year are noi •mortised. Baslc lIn•I•l11•bIII 8a$ic financial liabililies. including rAeditor$ and bank loans are initially re¢ognised at transaction pri¢9 unlèss the arrangernenl constitutes a finanong transaction. where th• debt instrurnent is measur¢d at the presenl value ol the future payrnenls discounled at a martel iat8 of interest. Financaal Ilabllili8s dassified 88 p•yabl• within one year ¥re nol am0d. Oebt insirumenis are Bub$equ¢nty ¢arrbd al amti58d cost. usmig th• •ffgetNe interest rale method. Trado creditors are obligation5 to pay lor gc)d$ or serwces Ihat have been acquirèd in the ordinary course of operations from suppliers. Amount$ payable are dassified 8$ ¢urront liabilities il payment 15 due within on8 year or less. If not, Ihey ar8 wasenled as noTrcxJrrenl liabi1rtTrg$. Trad• Cfedrtors are recognisgd inilialty 8t transaelion price anil subsequenlly measured 81 amotlised ¢ost ung the effects've interest m¥lhod. D•r•eognftlon of Iln•nel•l Il•bllltl•s Financial liabilitie5 are dere¢ognisèd when th• tharity's ojnlractual 0#t10n$ expirg or gre discharged or n¢811gd. 1.10 Employ bengflts The cost ol any unused IlIdaY enlillem•nl 18 fewnl8gd in the perlod kn whith the employ•e's servlc8$ W• retsived. Teminalion ben?frts are r•cogni$ imm•dial•ty a$ an eXnS• when the tharity is demonslr•bly committed to tamilnala th• •mployment ol an •rnpk&yee or lo provide temiina1jft befil$. 1.11 R•tlr•m•nt b•n•fft• P•ym•nts lo d•fin8d contribu0ft rIreMnt b8nefft schemes are tharged as in e¥pens& as they fall d. In¢om• Irom don•¥on• •nd lty•¢l Unr••trlct•d RtrIct•d fund• fvnd• 2025 2025 Totsl Unr••trlet•d Rmtrfctsd fund• funds 2024 2024 Tot*1 2026 2024 Donations and gffts 1.795 28,894 30,689 21.308 10,894 32,202
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 Incomè from charitable activi Unr•strlct•d Restricted funds fvnd• Total Unre¥trict•d Restricted fvnd¥ funds Total 2025 2025 2025 2024 2024 2024 G•n•ral a¢vIlleS Plant sales, et¢ SOS fee incor 7.1 96,376 7.19) 96,376 3,622 69.898 3,622 69.898 103,5efj 103.566 73,520 73,520 Exp•ndltur• on raising funds Unr•strlcted Restricted funds fund¥ Total Unrestrlcted Re•tricted funds fund Total 202S 2025 2025 2024 2024 2024 Fundraising and publi¢ty Advertising io-
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on ¢horitsblg •divilie• Generwl actlvltl 2025 G*n•rnl •etl¥l•S 2024 Olr•et eo$ts Staff costs Oeprectation and impairm1 Plant purchases Materials Tools and dothing Premises insurance Subsist•ne• Computar and $othvar• Equipment hire Offic8 machine maintenance Rèpairs and ranewals Premises expense$ Vehide expenses Rent and rates Light and h8al Bank ¢h81geS 68.245 4.330 7,311 8,084 1,788 514 1,144 48,847 4,130 7,436 4,607 1,014 49 1,293 333 1,826 100 169 253 180 3,070 3,587 4,501 83 254 123 110.999 70,237 Shar• of•upport and gov•manc• ¢tI {••• not• 61 Support Govefnanc• 170 1,776 80 112.945 71,881 An•ly•l• by lund Unrestricled funds Restricted funds 100.144 12.801 62.487 9.394 112.945 71.881 Support C08ts •llocat•d to •¢tivltS9¥ General actlvltlo• 2025 Total 2024 Profgssion81 fee8 Subscription Govaman¢¢ 170 80 1,776
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Net movement In fvnd$ 2025 2024 The net movement in fuThJ$ 1$ $ts18d aftèr chargin(¢eillngl'. Fees payable for the independert examinatM>n ofthè charitls finan¢ial slalementS Depreciation of owned tangl fixed assets 550 4.330 500 4,130 Trust••s None of the Iruslee$ lor any persons (x>nnecled wth them) feceNed any remunèration or benefits from the hanty durin9 the year. Ernployee• The average monthty num1 of 8mpkJy86s during the year was.. 2025 Number 2024 Numbèr Employm•rtt costs 2025 2024 Wages and salaries Other pensson costs 64.978 3,267 46.4 2.351 68,245 48,847 There were no employee5 whose annual rernuneratn was more than £60.rxo. Remunerntion of key managèmènt l$Onn The trustees are the key management personnel of the charity and a not remunerated. 10 Taxation The charity is exempl from taxation on its acb"wt*s because al ils income is applied for charitable purposes. 12
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Tanglbl• fixèd assets Plant and Cost Al 1 January 2025 21,652 Al 31 December 2025 21,852 D•pro¢latlon and Impaimwnt At 1 January 2025 Deple8t10n d)arged in the year 4,130 4,330 At 31 December 2025 8,460 Carrylng amount At 31 tknmber 2025 13,192 At 31 December 2024 17,522 12 Creditor4: amounts falling du• within on• year 2025 2024 Acc¥uals and deferred irKome 1.589 1.556 13 R•tlrnm•nt benefit schem 2025 2024 Charge lo profit or loss in respe(a of defined rAntribut•Jn 5themes 3,267 2.351 The charity operates a defined coniribution pension scheme for all qualifying employees. The assets of the scheme are held separately frorn Ihose of the charity in an independently administered fund. 13-
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 14 R•$trlet•d fund• The restricted lunds ol thè charity comprise the unexpended balances of donation5 #nd grants held on trust $ubje¢t to sp8u.fic cond'0n8 by donors a3 lo how thoy may be used. At 1 January 2025 Incomlng r•$ourc•s R•8ources •xpended Tr•nsl•r• At31 O•c•mbor 2020 Highland Communiti•s Mental Health & Wellbeing Fund Ward Discretionary Grant Agnes Hunter Trust B&inn Th8rsulnn Fund The Pebble Tru$l Highland Cross (1,68n 17.490) 2.C()O} {1,624) 6,313 7.4SN) 1,624 2,500 5,280 5.280 28.894 {12.801) 18,093 Pr•v10 p•rlod: At l J•nuary 2024 Incom5ng r••ourc•• R••ourc•• expended Trnn•l•rn At31 O•c•mb•r 2024 Highland Communities Mentsl Hoalth & Wellbeing Fund The Amold Clark Communty Fund 9.894 (8.394) I1,5} 11,000) 10.894 19.394} 11,5W} 14-
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 14 Restrict funds (Continued) Hlghland Communltles Mental Hgalth & Wellb•lng Fund Grant funding r1ved from the above fund to be spent Ix) a woodbuming stove. shod. and composl and mat8rial. The Arnold Clark CommunSty Fund Gfant funding r1Ved from the above fund lor the purchase of wood for eold frames and bird boxès, compost. plants. SbladeS. and gardening gloves Ward Dlscretlonary Grant Grant funding received from the above fund for the o)nth"bub"on ttr4vards the repair ol the portacabin at The Field, Alnèss. Agnes Hunter Trust Grant funding prowded to contribute lowards the c¥ye costs of a hoth"CLdtural trainer to 5upeMse all aspects ol therapeLrtic gardening at sites in nesS and Inverwdon. Beinn Thar5uinn Fund Grant funding received froffl Ihe above fry Ihe repair of stomi damage to a potytunnel in Barbaraville. Th• P•bbl• Tnmt Grant funding awarded towards the installation ol a composting toilet at Blooming Garilen¢rs, BaaralIe. Highland Cross Giant funding reCèld tOAfards the purchase of a sit on lawn tractor with mulching rapabilrties. 15 Unre¥trl¢ted fvnd$ The unrestricied funds ofthe charity comprise the unexKwde(J balan$ of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These indude designated ftjnds which have been set aside out of unreslricted fvnds by the trustee5 for spetyfic purposgs. At 1 January 2025 Incomlng resources Resources expended Trnnsfers At31 D•coMr 2025 General funds 33.841 105.361 11Th).210) 38,992 Prèvious p•riod: At 1 January 2024 Incomlng resou Resources gxpended Transfers At31 0•¢ombèr 2024 General funds 94.828 {62.48n 1.500 33,841 15
BLOOMING GARDENERS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 16 Analysls of n•t ass•ts bthveen fvnds Unmtrlet•d fvnds 2025 RMtri¢t•d fund• 202S Total 2025 At 31 Do¢0ml 2025: Tangible as5els Currenl assetsl{liabilrtie8} 13,192 25,800 13,192 41,893 16,093 38.992 16,093 55.085 Unmtrlct•d fund8 2024 RMtrlct•d lundi 2024 Totsl 2024 At 31 D•c•mb•r 2024: Tangible assets Cuffenl a5setsl{liabilrtie$} 17.522 16.319 17,522 16,319 33,841 33,841 17 C•pltsl ¢ommltm•nts Amounts ¢ontraded for bul not prowdad in th• ffinaThial statements.. 2025 2024 Acqulsltlon of property, an1 and equlpment 10,410 18 Related party tr4n•actlon• There were no disclosae fdated party transaclions during the period. 16-