2025-12-31-accounts

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 2025

1 of 7

Community Garden Association (Burray and South Ronaldsay)

Trustees’ Report for the year period from 1st January 2025 to 31st December 2025

Reference and administration details

Charity name	Community Garden Association (Burray and South Ronaldsay) (SCIO)
Other names charity is known by	Marengo Community Garden
Registered charity number	SC053269
Charity’s principal address	Gillbreck Widewall St Margaret’s Hope Orkney KW17 2RH

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trustee name Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any)	Trustee name Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any)	Trustee name Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any)	Trustee name Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any)
1	Lindsay Campbell	Chair
2	Nicholas Moon	Treasurer
3	Rosemary Moon	Secretary
4	Edwina Lloyd	Vice Chair
5	Patricia Spence
6	Jill Raggett

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.

2 of 7

Community Garden Association (Burray and South Ronaldsay)

Objectives 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 another very busy year in 2025. Funding previously donated allowed us to purchase the community garden sign on the roadside as well as on the garden gate. A successful summer Strawberry Tea and plant sale in June raised £1,225. Our Garden Donation box provides a flow of donations during the summertime – of all currencies. Independent tourists and cruise liner passengers enjoy the garden ambience. This year it raised £398.61.

The new back gate designed and built by a member, utilising old garden tools is in place and much admired. Fundraising continues towards re-building our slowly rotting wooden shed and repointing and re-slating of the original old stone shed. Both restricted and designated funds have been created for the replacement of the sheds. A new woodland walk has been completed and varied bulbs and plants introduced for variety and education as to what can be grown in Orkney, with shelter! Maintenance sessions happen on alternate Tuesdays and the occasional Saturday morning. This time enables us to keep the garden looking spruce for all visitors.

Many folk visited the garden throughout the year, young folk in particular enjoyed the Playgroup outing in the Summer and the Easter Egg hunt in the Springtime organised by other groups. Great to see the garden used as a community wide facility by any and all.

Social events included a Club visit to Balfour Castle in Shapinsay in April, meeting the Head Gardener and collecting tips and hopefully viable cuttings! We visited Melsetter House in Hoy in September, looked around the garden and Arts and Crafts House and visited two other residents’ gardens to gather connections and lots of ideas. We held two talks, one by a committee member on the Brazilian landscape architect Roberto Burle Marx, which was very well received. The second in November was presented by two folk working on a local project on field names in South Ronaldsay at which £175 was raised for the restricted fund. Also introduced at the event was a sewing project hoping to create a quilted map of local fields and names to hang in a local church. Many garden members have contributed to the sewing!

Our annual seed and plant bulk order for members has become less popular but did make a very small £6 profit for the club.

As usual, we have had several donations. Of wood chippings, which members bagged up and sold at the garden raising £42. Money for the auction of handmade Teddy bears, of £140 was donated by a local resident whose home overlooks the garden and provides her with joy. We finally placed in situ a donated stone shower tray, utilising two strong men to place the square tray with a hole in it, on its side as a stone sculpture. Planting is developing around this and is becoming an attractive feature. A call out for more volunteers resulted in two, new, very welcome members and a shout out for unwanted garden tools to be donated resulted in a new to us, fork and spade.

A poll was issued to members to see what they would want to see from the club and we will act on that in 2026. New ceramic pots have been purchased and planted up, slowly replacing older plastic ones, trees have been lopped and hedges trimmed twice, bringing the garden into more reined in exuberance! Compost bays have increased from two to three and the resulting compost from two of them will be used as mulch in January 2026. Also planned for 2026 are more Club garden visits and courses on hardwood and softwood cuttings, in the garden itself. The annual strawberry tea in June with plant sale will be organised and funding is hoped to be obtained for

3 of 7

Community Garden Association (Burray and South Ronaldsay)

the replacement shed and refurbishment of the original stone shed. Rising costs and recently imposed bank charges require searches for outside funding as well as that created locally.

Financial Review

Brief statement of the charity’s policy on reserves:

The SCIO has judgeda 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.

Donated facilities and services:

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 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 invaluable.

The comments of other community members on the present aspect of the garden are encouraging and delightful to hear.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees Signature:Full name: aesLindsay Campbell EeeSates > hs

Position: Chair

Date: 22 \3 \2t

Signature: Crw~s \Vivoyu AO aceFO Full name: Edwina Lloyd

Position: Vice-Chair

Re Mea OOO

4 of 7

Community Garden Association (Burray and South Ronaldsay)

Independent Examiner’s report on the accounts

| report on the accounts of the charity for the period ended 31st December 2025, which are set out on the following pages.

Respective responsibilities of trustees and examiner

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.

Basis of independent examiner’s statement

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, | do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

ae 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

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

David Harvey SS ores} Dated: os | . my . 26 ;

5 of 7

Community Garden Association (Burray and South Ronaldsay)

SC053269

Statement of Receipts and Payments

For the period from 1st January 2025 to 31st December 2025

	Unrestricted fund	Restricted Fund	Total	Unrestricted Fund	Restricted Fund	2024 Total
Receipts
Donations	1,696	507	2,203	6,009	500	6,509
Fund Raising	67	1,400	1,467	1,138		1,138
Members Subscriptions	132		132	24		24
Bank interest	36		36	0		0
Receipts from other charitable activities	178		178	363		363
Total receipts	2,109	1,907	4,016	7,534	500	8,034
Payments
Fund raising expenses	0		0	20		20
Payments relating directly to charitable activities	771	184	955	1,630		1,630
Governance costs:	127		127	0		0
Legal Fees	0		0	1,055		1,055
Total payments	898	184	1,082	2,705	0	2,705
Net receipts	1,211	1,723	2,934	4,829	500	5,329
Surplus for the year	1,211	1,723	2,934	4,829	500	5,329

Restricted Fund

The restricted fund of £500 was a donation from a local resident in 2024 who specified that the funds be used to provide a replacement road sign for the garden. The sign was purchased and installed at a cost of £184 as shown above.

The donor approved the transfer of the balance to a new project to replace an existing wooden shed and make renovations to a stone shed and the boundary walls. Fund raising was done for this project during 2025. The trustees have designated a sum of £3,000 from the general fund to put towards this project. Estimates are being obtained to establish the cost of the project and grant funding is being sought for the amount required.

6 of 7

Statement of Balances

As at 31st December 2025

	Unrestricted fund	Restrictedfund	Total	funds
Opening cash and bank balances	4,829	500		5,329
Surplus forthe period	Og	1,420		2,934
Closing cash and bank balances	6,040	2220		8,263
Other Assets	Fund to	which asset belongs
Freehold land at Marengo Road, St	Unrestricted fund
Margaret’s Hope cadastral unit
OAZ19794

Trustee expenses reimbursed

	Details	Numberof	i
		trustees
Plantsand materials for maintenance ofthe garden		ad	294
Garden furniture and other	materials	2	223
Totalexpensesreimbursed			a

Approved and authorised by the Board of Trustees and signed on their behalf by

==> picture [418 x 70] intentionally omitted <==

----- Start of picture text -----
Chair: os (OZ Date: 2D [s [24
i)
Treasurer: ie Date Zo. 3. 2
----- End of picture text -----

7 of7