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
T￿￿tee•
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
In￿meSS
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 th*r annual report and finarteial statemenls for the y*ar 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¢a￿e 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¥f*rred lo as the dient group) through involvemtrnl in horticulture in a
$81• and supportive enwronmenl, Ih•r*by 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 8Ghi8V8m*nts ogw.nst obfftdwes
Blooming Gardener5 is 8 well*stablished 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 I￿4 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 $pw"al sCho￿S weekty. giwng them the opportunity lo gain gard&nlng
oxp&ri*nc• in our beautiful 8ettin9s. Thi$ 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 w*tabl•s al The Fiekl. A $ol¥dion is donated weekly in thè
summ¥r months to local food bank8. Our Onl0￿ and therry tomatoes wefe awarded 181 priz•s al th• Mnass
Horticultural Society's Summtrr Show.
Al th¥ Gc•en ￿1118. th8 team doeJ excelbertl work. Thro￿hOUt the year. th• 9arden area8 are mainlain•d and
d•veloped. We grow flower5 flx hanging baskets and planlers for Saltbym Community and for thts Port of Crorn8rty
Firth. A new 9r8v$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*$. S￿re in th• knowledge that thtr gard&nors oro safo and enioylng
worthwhile, productive S￿1vIll*S 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 0￿ing 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 s￿￿5.
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, b￿ng 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 In￿rporated 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 C￿Opted.
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$eruitm8nt 8nd 3pp￿ntn7ent oltwst8es
At each Annual General Meeting. members may ele¢t any efigible member lo be a charity tTUSteè and the boafd
may at any time appoint any eligible rnernber to be a chanty trustee. In addition. the board may at any lime appoint
any non-rnember ol the organisats.on to be a thanty trustee on the basis thai Ihey have specialist experience andlor
skills which could be of assistance lo the board.
The Iruste?$' ￿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 d￿rity for the year ended 31 D￿mber 2025. which ara set o¢Jt on page
51016.
Respective re¥pon8ibllltl•s ol trustees and examSn•r
The c*arity'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 d￿S 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 partluj￿r 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 In￿lMent
(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 finan￿al
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 lega￿e5
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 in￿rne 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¢cc*unting 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 (*>n￿nI￿n. 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.
Restr￿ed 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 ir￿rne will be re￿iVed.
Cash donations are re￿9r￿l3ed 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￿ r￿lpt 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$￿ Wh￿ it is f8cevMI.
1.5 Expgndlture
Expenditure is recogniW once Ih•re is 8 18gal or ety)sin￿ti￿ obligabon lo transfer economlc ben8fi1 to
third party, il Is Pfobable that a Iransler of economi¢ bgneffts ￿11 be required in 5ettltrm&nl. and Ihe arnounl of
the obligatson can be measured rdiabty.
Expenditur¢ is •ccounl8d lor on an accfuals basis and has b¢*n dassthod under heading3 that 099rggatg all
costs relat8d lo th8 calegory. ￿ere costs cannot be ¢Jir8Ctty atlributed lo partioJl8r headings thèy have been
allocaled to acliwtie$ on ¥ basis cmsislent wrth Ihe use of Te%>urces.
1.8 T•nglble fixgd ••MI*
Tangible fixed assets artr inilialty m8a$urad at cL)st and subsequently measuffjd ¥1 cost or valualion. nel of
depr¢¢ialion 8nd any impainnent losses.
Depreciation is recognised so as to write off the cost or valuaiion of •ssets1•88 their residual values over their
useful lives on the following ba6e8.'
Plant and oqulpment
20% on cost
The gain or loss artsing on the dlsposal of an assel is determined as Ihe differen¢¢ be￿••n the 8a18 prOC￿d8
•nd the carrying value ol the a55el. and is r•¢ognis¢d in th* stal•m•nt ol finanaal activities.
1.7 Impilmi•nt ol Ilx•d ••••ts
Al 98¢h r¥porting ond dale, the ¢haiity r*vthv$ 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 liabilit￿s.
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 enfor￿able righl to set off the recognised amounts and there is an intention to settle on a net
basis or to re•l*se 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 amor￿Sed 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$t. Financjal a55ets
c4as3ified as r￿1va￿e wthin one year are noi •mortised.
Baslc lIn•￿I•l11•bII￿I
8a$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 am0￿￿d.
Oebt insirumenis are Bub$equ¢nty ¢arrbd al am￿ti58d cost. usmig th• •ffgetNe interest rale method.
Trado creditors are obligation5 to pay lor gc*)d$ 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$. Trad• Cfedrtors are recognisgd inilialty 8t
transaelion price anil subsequenlly measured 81 amotlised ¢ost u*ng the effects've interest m¥lhod.
D•r•eognftlon of Iln•nel•l Il•bllltl•s
Financial liabilitie5 are dere¢ognisèd when th• tharity's ojnlractual 0￿￿#t10n$ expirg or gre discharged or
n¢811gd.
1.10 Employ￿ bengflts
The cost ol any unused I￿lIdaY 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 eX￿nS• when the tharity is demonslr•bly committed
to tamilnala th• •mployment ol an •rnpk&yee or lo provide temiina1￿jft be￿fil$.
1.11 R•tlr•m•nt b•n•fft•
P•ym•nts lo d•fin8d contribu￿0ft r￿IreM￿nt b8nefft schemes are tharged as in e¥pens& as they fall d￿.
In¢om• Irom don•¥on• •nd lty•¢l
Unr••trlct•d R￿trIct•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 impairm￿1
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$ $ts18d aftèr chargin￿(¢￿e￿illngl'.
Fees payable for the independert examinatM>n ofthè charitls finan¢ial
slalementS
Depreciation of owned tangl￿ fixed assets
550
4.330
500
4,130
Trust••s
None of the Iruslee$ lor any persons (x>nnecled wth them) feceNed any remunèration or benefits from the
hanty durin9 the year.
Ernployee•
The average monthty num￿1 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 rernunerat￿n 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
Deple￿8t10n 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 r￿1ved from the above fund to be spent Ix) a woodbuming stove. shod. and composl and
mat8rial.
The Arnold Clark CommunSty Fund
Gfant funding r￿1Ved from the above fund lor the purchase of wood for eold frames and bird boxès,
compost. plants. S￿bladeS. 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, Ba￿ara￿lIe.
Highland Cross
Giant funding reCèl￿d 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•coM￿r
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¢0m￿l 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 disclosa￿e fdated party transaclions during the period.
16-