ANNUAL REPORT 2025 St Mary's Street Community Garden Registered Charity Number SC 053186 Chair's Inlroduction This year has been one of growth, resilience, and community connection for Saint Marys Street Community Garden. Wa have formed a Scottish Incorporated Charitable Organisation which is registered with the Office of the Scottish Regulator (OSCR) which has replaced tha St Marys Street Residants Association founded in 1986 to look-after and maintain the garden and terrace space to the east of the lower tenement block in St Marys Street Edinburgh Despite challenges, our gardens have continued to provide a welcomin9 space for people of all ages to come together, learn, and enjoy natura. Our Mission We exist to create and nurture this valuable city- centre community space for those who wish to connect with nature, and improve their wellbeing, Our Purpose Providing a welcoming and thriving community garden space where people can grow, learn and work together and feel more connected to their environment and each other. Our Values RoSP8Ct- we believe in providing an inclusive and welcoming environment that recognises that everyone has something to share and treats all m8mb8rs with dignity and respect. Membor Focused- the interests and needs of our members are at the heart of what we do and at the forefront of our decision making. Community Focusod- we believe that involvement in positive communities can have a tangible impact on individuals by providing a sense of belonging, feeling more connected to each other and their environment; and can act as a support system for members when they are in need of encouragement or help. Te8mwork- we recognise and value the contribution of all, blending the skills of individual members and working to together as a team for the collective interests of the community garden. L•amiry- we believe learning 15 fundamental to buildin9 a thriving community, and strive to provide learning and volunteering opportunities where members can teach each other and actively learn from ona another. Opportunities to try out something n8W, to grow, realise potential and mak8 positive changes. St Mary'$ Sttth Cttmmurtlty Gayden Looking Back This year has been one of laying the groundwork for the futur8 in-line with our mission. Building Relationships We spoke with local residents, our members and volunteers gatherin9 their ideas and thoughts for the development of the garden. We also explored future partnership working with local charities, schools and other organisations. Communication In an effort to ensure we communicate well with our members and the wider public we were pleased to launch our website in May. We have revised the signage on our information and parking notice board at the junction of Boyds Entry and Gullans Close with information about the garden, its history and who is eligible to become a member. ILOSE st.m y's Stre ommu yGarde artol Edinburg *theprdè BLIC OTIC EAS CESS EEP LEAR AYS IN IJS Administration A considerable amount of time has been spent attempting to set up Microsoft Teams and Work Station to support the administrative side of the work that we do. Due to a number of unfortunate setbacks and delays this is still to happen. While somewhat frustrating we are hopeful to have this in Pla￿ by the end of this calendar year. Parking Rental We have negotiated an income from tha parking spaces within the main garden helping place us on a firmer financial footing. General Mainlenance This year like previous years and a little like 'painting the Forth Bridge, this has kept us busy. We have made arrangements for our tree surgeon to cut back some of our overgrown trees in February 2026. During the high winds in July a large limb from one of our trees came off. Thankfully no-one was hurt- it went bump in the middle of the night but a significant area did need to be cordoned off, the council were notified and our tree surgeon attended to ensure the remainder of the trea was safe. Other general maintenance tasks carried out this year include padlock and key replacement and chain repair for the parking bays, garden lighting repair, identifying owners of and removing abandoned bikes, litter picking, trying to address the regular fly- tipping and liaise with the council about this. Tribute to ￿, 1969- 2024 the founder of OCA Studio Iwasan award-winning and renowned architect. portfolio and work a t8Stam8nt to his passion for the sensitive re-use of historic buildings, caring for the anvironmant and the people who inhabit Projects such as tha Egg Shed, a heritage and community centre formed from the bones of a former tran51t shed in Ardrishaig and the Flitch House. a garden room extension to an Arts & Crafts home in Trinity, Edinburgh. was a kind, considered and compassionate man, a true gentle-man and he is very much missed by us all. His passing was such terribly sad news. We have commissioned a memorial bench dedicated to the memory Of￿ which will be placed in a beautiful sunspot Where￿ used to like to sit and soak up the sun in tha garden. COMMUNITY IMPACT Together ourmembers and Voluntee￿ helpedmaintsin and develop ourgardens in the heart ofthe Old Town, meeting our objectives along the way_. Advanclng Communlty Learnlng & Development Advanclng Health Redvcing Social Isolation Advanclng Ihe arts. hlstory. heritage and culture of the local area and gardens > A stronger connected communty > A peaceful. nurturing space A highlights of our time to- gether discovering the wealth of arts & crafts skills we have > Over 10 volunteers contributing 450+ hours Relationships built, friendships formed > Valuable skills development Physical activity, green exercis8 Communty cOnVe￿atiOns. reminiscing, sharing stories of being an Old Townar Making a difference by beauttfying the local area > A healthier environment by attracting more wildlife >p Finding out more about the history of St Mary's Street > Feeling safer A cleaner, greener environment > Exploring creative ideas to bring this history alive Looking Ahead - A focus on placemaking and beaulification... es show that placemaking and beautification of urban SWDiaw8RKSHOP areas through the addition of greenery, art and other elements help create healthier, mor8 conn8Ct8d spaces for people to live and engage in, provide a sense of place and belonging, and help boost the money coming in for local businesses- people more likely to spend time and money in attractive and enga9in9 public spaces. Ik 11 (GG Studio Workshop) one of our volunteers has bgen working on some mock-ups of how this could look. As well as the increased community engagement in getting together to improve these areas we hope this will also help to deter the fly-tipping, graffiti and needles being discarded in tha area. *JL is also working on some designs for the main garden, reworking possible layouts that are more in-lin8 With our objectiV8s and what members would like to see. Things such as designated beds for growing herbs. fruits and vegetables. raised planters for members who may have mobility problems, areas where workshops, events can be hald. 10 Maln Garden Secvrlty Dats collected by health agencias in Edinburgh found that the only drug deaths in public in Edinburgh in 2025 have taken pla in the Old Town. This year there have been several incidences of people sleepin9 in the gardan and incidents when people have over-dosed in the gardan and the paramedics needed to be called. This has been a cause of concern as one of our main aims is to ensure we provide a safe environment, particularly when people may be living with mental health issues and we wish to work with children and families. It has also been a major cause of concern for residents whose homes and terraced spaces face directly onto the main garden. Moving forward we will ba exploring several options for better gate security to the main garden and hope to apply to the Security Industry Authority Grant for Good Causes when it is next open for application to help with this. We will also be actively engaging with the public consultation on plans for a new safe drug consumption room in the Old Town, Edinburgh that is set to get underway in early 2026. ij In the comlng year we aim lo: Strengthen links and partnerships with local schools and health seNices Offer arts & crafts workshops Offer training sessions in sustainable gardening Make some necessary repairs Remove a dangerous tree World Orienleering Championships Edinburgh July 2024 One of the highlights of last year was the gardens being included on the course for this event as organisers had been scouting for as many courts and closes to include to help maximise the range of navigational challenges they could set. Looking ahead we would like to do more of this partnership working and explore other events we can run and l or link in with for our members, the wider community and general public. 12 FINANCIAL SUMMARY Incom• Ind •xp•n R•ntal 14 other in¢omé 9,56138 L•55 i Electriclty I, Gard•nlng / laalnt•nanc• 295.00 5.388.01 oth•r costs (N R & Wat•r) 1.154.01 6,837J>1 2,724.37 •nk dllatlon Op•nln9 balanc *3.6n .38 1 6.837.01 , Z.7Z Clo$ln9 bal -1 31. 6.396.a5 ' Openlnq to Residents - Irjnsfor.'of funds Ifom arys treet Thank You We are deeply grateful to our volunteers, funders, partners, and all members of St Marys Street Community Garden. Together we are making gardens thrive and communities flourish. Enter SC No. below APPENDIX 2 Enter charity name below ## **SC** |||||||||||||||||||||||**SC**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||**Receipts andpayments accounts**||||||||||||||||||||| |||||||Period start date||||||||||Period end date|Period end date||||||| |||**For the period**
**from**||01
Day|||04
Month|||||2024
Year|**to**|Day
31||Month
03||||Year
**2025**|||| |**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**|**Total funds last**| |||**to nearest £**||**to nearest £**|**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations||**3,580**||||||||||||||||**3**|**3**|**3,580**|||| |Legacies||||||||||||||||||**-**|**-**|**-**|||| |Grants||||||||||||||||||**-**|**-**|**-**|||| |Receipts from fundraisingactivities||||||||||||||||||**-**|**-**|**-**|||| |Gross tradingreceipts||||||||||||||||||**-**|**-**|**-**|||| |Income from investments other than|||||||||||||||||||||||| |land and buildings||||||||||||||||||**-**|**-**|**-**|||| |Rents from land & buildings||**7,722**||||||||||||||||**7**|**7**|**7,722**|||| |Gross receipts from other charitable|||||||||||||||||||||||| |activities||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**11,302**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**11,302**|**11,302**|**11,302**||**-**|**-**| |**A2 Receipts from asset &**|||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 11,302**
**-**
**-**
~~—————~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**11,302**|**-**
**-**
**-**
**11,302**|**-**
**-**
**-**
**11,302**||**-**
**-**|**-**
**-**| |**A3 Payments**|||||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||||**-**|**-**|**-**|||| |Gross trading payments||||||||||||||||||**-**|**-**|**-**|||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||| |activities||**6,188**||||||||||||||||**6**|**6**|**6,188**|||| |Grants and donations|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Governance costs:|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||||**-**|**-**|**-**|||| |Legal costs||||||||||||||||||**-**|**-**|**-**|||| |Other|Other|Other|||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **||**6,188**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**6,188**|**6,188**|**6,188**||**-**|**-**| |**A4 Payments relating to asset and**|||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 6,188**
**-**
**-**
**-**
**6,188**
**-**
~~————————~~|||||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**5,114**
**-**
**-**
**5,114**
**-**
**-**
~~———~~|||||||||||||||**-**
**-**||||**5,114**
**-**
**5,114**|||**-**
**-**| APPENDIX 2 **SC** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**5,114**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**-**|| ||Surplus / (deficit) shown on receipts and
payments account|||||**5,114**|| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**5,114**|**-**|**-**|**-**|**5,114**|**-**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| St Mary Street Association YE 31.03.2025 R&P Accounts.xlsx / Statement of balances 2 December 2007 APPENDIX 2 **SC** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ The Management, financial administration and maintenance of all garden and landscaped areas to include liaising with City of Edinburgh Council on matters or suggestions concerning the overall maintenance of the environment and buildings of St Mary's Street. |**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**-**
| ## **C2 Grants Total C3a Trustee remuneration** 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) **Authority under which paid C3b Trustee remuneration - details** **£ Authority under which paid** ## **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **C4b Trustee expenses - details** |**Number of**|**£**| |---|---| |**trustees**|| |**C5 Transactions with trustees**
**and connected persons**|
**Nature of relationship**|**Nature of transaction**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ## **C6 Other information** St Mary Street Association YE 31.03.2025 R&P Accounts.xlsx / Notes 3 December 2007 APPENDIX 2 **SC** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**2 Grants**||**-**||**-**|**-**|**-**|**-**||**-**| |||**reference**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**reference**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** |||**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 £**| |---|---|---|---|---|---|---|---|---|---| ||||||||**-**|









|| |||**6,188**|||||**6,188**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**6,188**||**-**|**-**|**-**|**6,188**||**-**| |||-||-|-|-|-||-| St Mary Street Association YE 31.03.2025 R&P Accounts.xlsxAdditional notes (1) December 2007 APPENDIX 2 **SC** ## **Additional analysis (2)** |**Additional analysis (2)**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**
**5 Breakdown of unrestricted funds**|**St Mary's Street**
**Association**||**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|**3,580**|||||**3,580**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings|**7,722**|||||**7,722**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**11,302**||**-**|**-**|**-**|**11,302**|**-**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**11,302**||**-**|**-**|**-**|**11,302**|**-**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**6,188**|||||**6,188**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**6,188**||**-**|**-**|**-**|**6,188**|**-**
| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**6,188**||**-**|**-**|**-**|**6,188**|**-**| |||||||-|| ||**5,114**||**-**|**-**|**-**|**5,114**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**5,114**||**-**|**-**|**-**|**5,114**|**-**| |||||||-|| |**Nature and purpose of funds**|||||||| |The Management, financial administration and maintenance of all garden and landscaped areas to include liaising with City of Edinburgh Council
suggestions concerning the overall maintenance of the environment and buildings of St Mary's Street.|||||||on matters or| St Mary Street Association YE 31.03.2025 R&P Accounts.xlsxAdditional notes (2) December 2007 APPENDIX 2 **SC** ## **Additional analysis (3)** |**Additional analysis (3)**|||||**-**|**SC**| |---|---|---|---|---|---|---| |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |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**||||||| |||||||| St Mary Street Association YE 31.03.2025 R&P Accounts.xlsxAdditional notes (3) December 2007 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **Report to the** St Mary’s St Residents Association **trustees/members of** ## **SC** |**Report to the**
**trustees/members of**|**Independent examiner**
St Mary’s St Residents Association
**SC**|**Independent examiner**
St Mary’s St Residents Association|**Independent examiner**
St Mary’s St Residents Association|**Independent examiner**
St Mary’s St Residents Association|**Independent examiners report on the accounts**|**s report on the accounts**|**s report on the accounts**|**s report on the accounts**|**s report on the accounts**|**s report on the accounts**| |---|---|---|---|---|---|---|---|---|---|---| |**Registered charity**|**SC**|||||||||| |**number**||||||||||| |**On the accounts of the**|Period start date||||||Period end date|Period end date||| |**charity for the period**|Day||Month|Year|||Day
Month||||Year| ||01|04|2024||**to**|31|03||2025|| |**Set out on pages**|||||||(remember to include the page
numbers of additional sheets)|||| |The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
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.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
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.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
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.| |---|---|---| |My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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, I do
not express an audit opinion on the viewgiven bythe accounts.||| |In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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.||| ||**Date:**|| |Neil Nisbet & Co||| |Thain House, 226 QueensferryRoad||| |Edinburgh||| |EH4 2BP||| *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. ** OSCR will accept digital or typed signatures APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlKJht material problems. Give here brief details of any items that the examiner wishes to disclose