Scottish charity no. SC053269
Community Garden Association (Burray and South Ronaldsay)
A Scottish Charitable Incorporated Organisation
Trustees Report and Unaudited Accounts for the year ended 31st December 2024
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Community Garden Association (Burray and South Ronaldsay)
Trustees’ Report for the year period from 10th April 2024 to 31st December 2024
Reference and administration details
Community Garden Association (Burray and South Ronaldsay) (SCIO) Charity name
Other names charity is Marengo Community Garden known by Registered charity number SC053269 Charity’s principal address
Names of the charity trustees on date of approval of Trustees’ Annual Report
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Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if
ny)
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Structure, governance and management
| Type of governing document | Scottish Charitable Incorporated Organisation constitution |
|---|---|
| Trustee recruitment and appointment | Must be a member of the organisation and can be elected at an AGM or co-opted by other Trustees during the Charity Year. |
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Community Garden Association (Burray and South Ronaldsay)
Ob jectives and Activities
| Objectives and Activities | |
|---|---|
| Charitable purposes | The provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended. |
| Summary of the main activities in relation to these objects |
a) Maintaining and enhancing the area of garden known locally as the Marengo Community Garden b) Providing leisure activities in the form of talks, group visits and communal supplies buying for members and other interested residents. |
Achievements and performance
We had a very busy year in 2024. Funding raised allowed us to purchase a second battery for our re-chargeable mower. A successful summer Strawberry Tea and plant sale in July raised £1138. Our Garden Donation box provides a flow of donations during the summer time – of all currencies. Independent tourists and cruise liner passengers enjoy the the garden ambience.
A local family funded the replacement of a memorial bench that had rotted, and another local resident donated funds to replace the community garden sign which had been damaged in years past. This task is in hand.
A new back gate is being designed and built by a member, utilising old garden tools and a designated fund has been created for the replacement of our small and damp shed. Tree branches have been removed by a local tradesman FOC and local Community Payback Scheme workers have done a lovely job on our older benches, for the cost of materials.
Social events included a bulb show and Quiz as well as a trip by ferry and coach to Caithness and the Castle of Mey gardens and house. Members were subsided and others were welcome as full payers. Fortnightly tidy days are a chance for both work and company as are the regular Saturday morning work days. One of these had a group enjoying lunch at a member’s home as well as potting up many of her plants ready for the summer plant sale.
In the new entity of a SCIO, our Treasurer has set up online banking with two signatories out of three and a new email address specifically for the garden. They are also exploring the mechanics of Gift Aid.
Our annual seed and plant bulk order for members was again popular and allowed a purchase discount.
Photos of gardeners at work have been taken by a local student and we have framed and donated these to the local café. Hopefully this will encourage further visitors.
Plans for the future are to raise funds for annual expenses and upkeep of the garden as well as the shed replacement. A new woodland walk will be completed and varied bulb and plants introduced for variety.
Financial Review
Brief statement of the charity’s policy on reserves:
The SCIO has judged a figure of £500 to be enough to cover a year’s worth of expenditure. Our main outgoings are the annual insurance and RHS membership connected to that. Any bulbs and plants required without any other funds, the charity feels would be donated by members, as is often the case currently.
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Community Garden Association (Burray and South Ronaldsay) Community Garden Association (Burray and South Ronaldsay)
Donated facilities and services: Donated facilities and services:
Volunteer time is greatly appreciated and needed, as well local tradespeople's time, expertise and Volunteer time is greatly appreciated and needed, as well local tradespeople’‘s time, expertise and materials. The local community payback scheme allowed upkeep of older benches, and fellow materials. The local community payback scheme allowed upkeep of older benches, and fellow residents contribution of both plants, baking, raffles and funds are enormously helpful, as are residents contribution of both plants, baking, raffles and funds are enormously helpful, as are
those anonymous donations in the garden box. The work of the committee volunteers is also those anonymous donations in the garden box. The work of the committee volunteers is also invaluable. invaluable.
The comments of other community members on the present aspect of the garden are The comments of other community members on the present aspect of the garden are
encouraging and delightful to hear. encouraging and delightful to hear.
Declaration Declaration
The trustees declare that they have approved the trustees' report above. The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity's trustees Signed on behalf of the charity’s trustees
Position: Chair Position: Chair
Date: 21|3|25 Date: Zt \3 (2s
Position: Vice-Chair Position: Vice-Chair
Dale: 2210 Mauch 2025. pate: 99 Noch 2025
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Community Garden Association (Burray and South Ronaldsay) Community Garden Association (Burray and South Ronaldsay)
Independent Examiner's report on the accounts Independent Examiner’s report on the accounts I report on the accounts of the charity for the period ended 31st December 2024, which are set | report on the accounts of the charity for the period ended 31st December 2024, which are set out on the following pages. out on the following pages.
Respective responsibilities of trustees and examiner Respective responsibilities of trustees and examiner The The charity's trustees are responsible for the preparation of the accounts in accordance with 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 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 (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 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 responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether whether particular matters have come to my attention. particular matters have come to my attention.
Basis of independent examiner's statement Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 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 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 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 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 view given by the required in an audit and, consequently, | do not express an audit opinion on the view given by the
accounts. accounts.
Independent examiner's statement Independent examiner’s statement
In the course of my examination, no matter has come to my attention [other than that disclosed In the course of my examination, no matter has come to my attention [other than that disclosed on on the attached page*] the attached page]
- which gives me reasonable cause to believe that in any material respect the requirements: 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 to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and Regulation 4 of the 2006 Accounts Regulations, and
. to prepare accounts which accord with the accounting records and comply with to prepare accounts which accord with the accounting records and comply with Regulation Regulation 9 of the 2006 Accounts Regulations have not been met, or 9 of the 2006 Accounts Regulations have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. understanding of the accounts to be reached.
Dated: 10 • 3•25 Dated: JO: 3-25
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Community Garden Association (Burray and South Ronaldsay)
SC053269
Statement of Receipts and Payments
For the period from 10th April 2024 to 31st December 2024
| Unrestricted fund |
Restricted Fund |
Total | |
|---|---|---|---|
| Receipts | |||
| Donations | 6,009 | 500 | 6,509 |
| Fund Raising | 1,138 | 1,138 | |
| Members Subscriptions | 24 | 24 | |
| Receipts from other charitable activities |
363 | 363 | |
| Total receipts | 7,534 | 500 | 8,034 |
| Payments | |||
| Fund raising expenses | 20 | 20 | |
| Payments relating directly to charitable activities |
1,630 | 1,630 | |
| Governance costs: | 0 | ||
| Legal Fees | 1,055 | 1,055 | |
| Total payments | 2,705 | 0 | 2,705 |
| Net receipts | 4,829 | 500 | 5,329 |
| Surplus for the year | 4,829 | 500 | 5,329 |
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Community Garden Association (Burray and South Ronaldsay) Community Garden Association (Burray and South Ronaldsay) SC053269 $C053269
Statement of Balances Statement of Balances
As at 31st December 2024 As at 31st December 2024
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted fund|Unrestricted|fund|Restricted fund Total funds|Restrictedfund|Total|funds|
|Opening cash and bank balances|Opening|cash|and|bank|balances|0|0|0|0)|0|0|
|Surplus for the period|Surplus|for the|period|4,829|4,829|500|500|5,329|5,329|
|Closing cash and bank balances|Closing|cash|and|bank|balances|4,829|4,829|500|500|5,329|5,329|
|Other Assets|Other Assets|Fund to which asset belongs|Fund|to|which|asset|belongs|
|Freehold land at Marengo Road, St|Freehold|land|at|Marengo|Road,|St|Unrestricted fund|Unrestricted|fund|
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Freehold land at Marengo Road, St Freehold land at Marengo Road, St Margaret's Hope cadastral unit Margaret's Hope cadastral unit OAZ19794 OAZ19794
Trustee expenses reimbursed Trustee expenses reimbursed
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Details|Details|Number of|Number of|£|
|trustees|trustees|
|Plants and materials for maintenance of the garden|Plants|and|materials|for|maintenance|of the|garden|2|2|416|416|
|Garden|Garden furniture and other materials|furniture|and|other|materials|1|1|368|368|
|Total|Total expenses reimbursed|expenses|reimbursed|784|784|
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Other information Other information
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- The restricted amount of £500 was a donation from a local resident who specified that the * - The restricted amount of £500 was a donation from a local resident who specified that the funds be used to provide a replacement road sign for the garden. The sign will be sourced and funds be used to provide a replacement road sign for the garden. The sign will be sourced and installed during 2025. installed during 2025.
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- The SCIO is a member of the RHS Affiliated Societies scheme and has taken out public liability * - The SCIO is a member of the RHS Affiliated Societies scheme and has taken out public liability insurance with the RHS scheme. The costs of this in 2024 were paid before establishment of the insurance with the RHS scheme. The costs of this in 2024 were paid before establishment of the charity and appear in the closing accounts of the association. charity and appear in the closing accounts of the association.
Approved and authorised by the Board of Trustees and signed on their behalf by Approved j tees and signed on their behalf by Chair: Chair: Date: 2/13/25 Date 2 ( eles
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Date: 2/13/25
Date 2 ( eles
Date 21. 3. 25
hate, 2 Oe Ze
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Treasur
Treasuri
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