## _a_ 

## **BROUGHTONKNOWE COMMUNITY WOODLAND LIMITED** 

**AUDITED FINANCIAL STATEMENTS** 

**30[™ ] SEPTEMBER 2025** 

**COMPANY REGISTRATION NUMBER: SC824232 SCOTTISH CHARITY NUMBER: SC053888** 

**CARSON & TROTTER CHARTERED ACCOUNTANTS 123 IRISH STREET DUMFRIES DG12PE** 



Broughtonknow• Community Woodland Ltd
Company Ilmlted by guarantee
Contents
Page
Directors and other information
Trustees. report
Irmlependent aLKlltols report to the members
Statement of ¢ompreh8nsive income
10
Statement of financial wsition
11-12
Notes lo the financial statements
14-24

Broughtonknowe Communlty Woodland Ltd
Company1Smitod by guaranlee
Dirèctors and other Information
Dlrectors
Mr lan Brooke
Mr John R Hart
Mrs Vivian M Thoms
Mr Alastair S Leaver
(Appointed 30th September 20241
(Appoinlod 30th September 20241
(Appointed 30th September 2024)
(Appointed 30th SepteM￿r 2024)
Company number
SC824232
Raglstered offlce
Foresthill Cottage
Broughton
Biggar
ML126QH
8uslno88 address
Forresthill Cottage
Broughlon
Biggar
ML12 6QH
Audltor
Carson & Trotter
123 Irish Street
Dumfries
DG12PE
Bankors
Royal Bank of SC￿tland PIC
104 High Street
Biggar
ML12 6DH
Pago 1

Br¢ughtonknowe Communlty Woodland Ltd
Company limlted by guarantoe
Trugtogs. rnport (Includlng dirg¢torfs report)
P•rlod •nded 30th September 2025
The trustees, who are also diroclors, of the charitable company for the purposes of the Companies Act.
present their report and the audited financial slalemenls of the charitable cornpany for the period ended 30th
September 2025. The financial slalemenls have been prepared in a￿OrdanCe with the accounting policies
sel out in note 1 to the accounts and comply with Charities and Trustee Investment (Sco￿and) Act 2005, the
Charities Account5 ISGotland} Regulations 2006 (as amended) and Accounting and Reporting by Charities..
Statement of Recommended Practice applicable lo charities prepaTing their accounts in accordance with the
Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) published in October
2019 and Companies Act 2006.
Oblgctives and A¢tlvitig#
The charitable companls purposes are'.-
the advancement of environmental protection or improvement. through o)nserving the natural herilage
of the woodland, ils flora and fauna,. and managing the vthdland in a sustainable manner and
promoting biodwersity.,
the advancement of education and the provisitin of recreational faciliiies, or the organisalion of
recreational aclivilies, wth the object of improving the Gondilions of lrfe for the persons for whom the
facilities or activities are primarily intended, through providing and im￿0vIng access, infomiation and
facilitie5 for people using the woodlands.. and promoting the woodlands as an educational, recreational
and health and wellbeing resouTGe to the local community,. and
the advan￿ment of citizenship or community development, through encouragiryJ voluntary
participation in the work of conservation and maintenance of the woodland.
A¢hlev•m•nts and P¢rtomianc•
2025 has been a very eventfu1 year in the ongoing Itfe of th8 woodland. Much of autumn 2024 and wnlertime
was spent wlh the Directors working hard lo secure donations for thg purchase prtce agreed after negotiation
th the previous private owner. An enormous thank you to all the public bodies, philanthropic grant
administrators, private individuals and local community groups who donated to raise the £766,861 required to
secure the land for the community in perpetuity. The full list of donations and grants received are shown in
Notes 5 and 6 in the accounls that follow.
After all the stresses of fundraising we finally gained community ovmership in April. We had a formal
elebratory event and 'opening' on May Day at the Green Ash Chairs yurt in the old quarry above the car
park, wth donors and supporters invited to mark the Ocos￿n.
This milestone ensu￿$ that the woodland wll remain open, protected and managed for the benefrf of the
communlty and the environment. Th8 long-term local stewardship of the woodland is now secure.
Our attention has now had to turn to the day to day running of our wonderful asset- what a responsibilityl An
essential part of this commitment is the maintenance of our visitor experience. Prior to purchase the wee
community group, Friends of Broughlonknowe, had just completed a signifi¢anl programme of infrastructure
improvem8nl$ - more paths, boardwalks, benches," two new ponds. installation of nest boxes and a wldlrfe
watching hide. We also planted a lot of native wil(fflowers and shrubs lo improve habitat diversity. All this
requires ongoing attention rf the wo¢)dland is to continue to provide the visitor experience our Gommunity
expffssed their desire to maintain I develop.
Page 2

Broughtonknow8 Community Woodland Ltd
Company limited by guarant
Trustees. report Icontlnu•dl
Perlod ended 30th Septomber 2025
To this end we are indebted lo th& generous donor$ of a rid8 on mower and the ongoing volunteer input of
Ress Robison. Since March Ross has added a new bench at the 'Scrape' pond ané installed a donated
memorial bench looking onlo the Soulhern Uplands. Both are well usedl Presently we are looking to install a
covered sealing area in the 'Pine Gulv picnic area in Ihe middle of the woodland. Karl Napier is a 'new
recruit. lo our main16nance volunteers. contributing slrimming and dvJging skills as well a$ his practical
knowledge of landscape management.
Stan Wllson, who was brought up at Rachan and ha5 a great attachment to the area and our project, donated
a stunning organic sculpture he had carved from Portland stone. It is fth'ngly installed by the reeds al the
edge of the main pond. Sian has since donated and installed kn more of his sculptural works. Two figures in
white Portland stone and black Kilkenny marble entl￿ed 'One Nation, symbolise unity and our extended
welcome lo all who visit.
An iron facsimile of a helmeted he&1 looks onto our adjacent Iron Age hill fort, the intention being to draw
attention lo our associated archeological past. We are not the only people lo have apprecialed this wonderful
landscape.
Ilka Roehe led another very informatNe 'spring woodlant1 foraging, event in the Green Ash Chairs yurt. A
guided exploratory walk was followed by hand moislurising cream production using some of our collected
Id flowers, beeswax and sunflower oil. We all had samples lo tske away- thanks Ilka.
It is lovely to see groups of youngsters enjoying the woodland. The Biggar Scouts and Cubs continue to use
the fire pil and environs for den making and olher activities. younger Biggar Tinto 'Squirrels' had a great
V15it 'pond dipping,. Nicola Campbell regulady brings the Biggar Kirk youth group. She has also developed a
programme of faith based adult mindfulness walky. Nicola's18lest venture is Welly Vvanders. for parents and
toddlers.
Wlldlrfe worksheels are available free from the hide. as is a p￿ket 'ine' summarising our possible ￿ldIffe
encounters through the different seasons of the year.
RecenUy our local councillor and 8roughtonknowe Board member. Viv Thomson, organised an exciting
challenge with 8roughlon Primary School to design us a logo. All the excellent entries are displayed on our
website. We are looking forward to further developing the edUcat￿n31 opportunities of the wociland.
Soon after the woodland purchase we were visited by a troop of jugglersl They were wanting somewhere
special lo practice and boné before performing at the Edinburgh 'Bellane' celebrations. They were keen lo
contribute lo our ongoing biodiversity work. They collected long discarded plastic tubes from the north end of
the woodland and redeployed them planting 50 plus donated hardwoo(I tree saplings. A muGh apprecialed
task. Further community tree planting was undertaken along cAJr 500m section of the Broughlon Burn. A
hundred Alder saFJings were planted and a r￿W path created lo open up and develop a new riparian habitat.
11 makes a lovely start. or finish. lo a longer walk through our other Broughlonknowe habitals. We continue to
monitor the wildlrfe present.
It has been a great year for new in5e¢t sightings. In addition to our already established populations of
buttefflies, that includes Small PeaTlbordered and Dark Green Friti118ries, we recorded for the first time
Speckled Wood and a single sighting of a most unllkely Vvall butteffly. A full species list is on our web sile.
Bullerfiy and Bumblebee records are Submitted monthly lo national databasès. The additional ponds have
boosted our dragonfiy I damsemy records. A striking southern distribution species spreading north, is the
8road-bodied Chaser. Bright blue males, yellow females were focussed on the new 'Scrape' pond. emerging
from impressive larvae and in turn laying eggs that will ensure their ongoing presence.
Page 3

Broughtonknowe Community Woodland Ltd
Company limited by guarantee
TrustO0s' report (contlnued)
Perfod end•d 30th Septombfrr 2025
A new bird at the feeder5, that has taken some time to gel here, is the Nuthatch. We continue to 8dd nest
boxes and the feeders al the fire pit are constantly replenished. Thanks are due lo Loraine MLJrr2y. 'Heallhy
Pets, the Biggar pet shop. for regular donations of wld bird seed. This autumn Jackie Freeman has been
v(Aunteering her expertlse lo catalogue our impressive array of fungi.
A couple of mini-busine$5 projects are underway.
Broughtonknowe Bees are rathèr special, they are native Scottish black bees {as nearly genetically pure as
you can get down here) so It is also a great conservation project. The bees have been provided by Jim
Lindsay wFKtr is also providiThJ the kno￿edge for managing them. No honey this year as they establish but we
are lookn'ng forward to a hopefully produ¢live spring I summer next yearl
Our other en19rpri5e is supplying bags of firewood logs to the community shop in Broughton. They are
seasoned Ash logs and this helps us double up wth the control of Ash die back in the woodland.
Plans for Futur• Periods
The man4ement of the commercial limber in the woodland is still in the planning stages as we have been
Corning lo lerms vAth our insurance and health and safety obligations. The wind blown limber was safely
tidied in spring 2025 by 'Treesurv' vtho we are hoping to develop a longer term relationship with us through 8
lease of a section of the large shed for which we will apply for planning permlssion. The shed wll require
some modif￿atIonS Ihat will b8 funded by South of Scotland Enterprise ISOSE).
None of the above would have maleTialised without the ongoing. behind-Ih&scenes, input of our Chairman,
lan Brooke. Also Ya)rking lo make things happen are the other members of our present Board of Directors,
John Hart, Viv Thomson and Alastair Leaver.
All matters pertaining to the woodland Nyill be re*xamined at our AGM in the New Year lo wh￿h all interested
are Cordially invited. Al that tsme we will be looking to recruit new Board members and we will be launching a
new Bro￿h1onknOwe Community Woodland Membership package.
Flnancial R•vlew
The result for the pervjd shows a nel irthme of £792,786. Th8 balance Sheet on page 11 shows that th8
total funds at the period end are £792,786. Unrestricted funds held at the perlod end were £771,291.
consisllng of £767,097 of designated funds and £4,194 of unrestricted general funds. and reslricled funds of
£21,495.
Risk Managemont
The trustees have examined the major strategic, bu5illess and operatlonal risks ¥thich the charity faces and
confirm that tl* necessary $teps havg been taken lo mitigate these.
Reserves
Th8 trustees wll not be undertaklng any commltmenls unless adequate funding is available or arrangements
have been made wlth appropriate parties beforehand. They consider that the current unreslricled funds of
£771,291 are more than adequate to meet current adminislralive costs. Unrestricted funds are comprised of
£767.097 of designated funds which is altributable to the fixed assets held. and £4,194 of available free
funds.
Page 4

Broughtonkn¢)we Community Woodland Ltd
Company Ilmlted by guaranteo
Trusleos. report (continued)
Perlod ended 30th Septgmb•r 2025
Structure, Governan¢o and Manag•ment
Broughtonknowe Community Woodland Ltd is a Swttish Charitable Company, which was incorporated on
30th September 2024 and registered as a charity on 61h January 2025 (no. SC053888}. 11 has a double tier
structure with a Board of Dire¢tors, who are the trustees of the charity and hs members. It is governed by its
Articles of Association.
Appolntment and tralnlng
New directors are nominated by the existing directors or prowsed by members in wrTting prior to the AGM
and appointed where they have the necessary skills to increase ils experien￿ in achieving the charitls
goals. The Articles of Association provhles for a minimum of 3 directors up to a maximum of 10 directors,
with no more than 3 co-opted d1￿Clor5.
Where new trustees are apwinted they are given a formal induction to the work of the charitable company
and provided with the informallon they need to fulfil their rolas. wh￿h indudes infomialion about the role of
the trustees and charity law.
Referoncé and administratlve Inform*lon
Trustees
The Iruslees who have served the charitable company during the year and since the year were
as follows".
Mr lan Brooke
(Chair)
(Appointed 30th September 20241
Mr John R Hart
(Appointed 30th September 2024)
Mrs Vivi?n M Thom50n
(Appointed 30th September 2024)
Mr Alastair S Leaver
(Acting Tre8surerl (Appointed 30th September 2024)
Mr Alastair G Mcclelland
(Appointed 20th November 2024 and resigned 24th July 2025>
Registered Office
Forresthill Cottage, Broughton, Biggar, ML12 6QH
Company Number
SC824232
Charity Numb9r
SC053888
Indepondent Ex?min•r
Gillian Gray. BACC.. C.A.
Carson & Trotter, Chartered Aceojuntants, 123 Irish Streec Dumfries. DG12PE
Pago S

Broughtonknowo Community Woodland Lld
Company Ilmlted by guaranteg
Trusto98' r•port {continu•d)
Perfod onded 30th September 2025
Regponslbllltles of tho trnstees
The trustees, who are also directors of 8roughtonknowe Community Woodland Ltd, for the purposes of
ompany law are responsible for preparing the Annual Report and the financial statements in accordance
th applicable law and United Kingjom Aecounllng SlarKlards (United Kingdom Generally Accepted
Accounting Practice).
Law appIl￿ble lo charities in Scotland requires the Iruslees lo prepare financial slalemenls for each financial
year which give a true and fair view of the slate of affairs of the charitsble company and of the incoming
resources and application of resource5. including the income and expenditure, of the charitable company for
that period. In preparing these financial stslements, the trustees are required to..
select suitable accountlng policie$ and then apply them consislenlly..
observe the methods and principles in the Charities SORP (FRS 1021,.
- make judgements and eslimales that are reasonable and prudènt,.
stale whether applicable UK accounting standards have been fd10￿d, subje¢t lo any mater￿1 departure5
disclosed and explained in the financial statements.,
prepare the financial statements on the going Goncttn basis unless It Is inappropriat& to presume that the
charitable company will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accura¢y the
financial p051tion of the charitable company and which enable them lo ascertain the financial position of the
charitsble company and which enable them lo ensure that the financial statements comply wth the Charities
and Trustee Investment IScoUandl Act ?￿5, the Charities Accounts {Scolland} Regulation5 2006 las
amended) and the trust deed. They are also responsible for safeguarding th8 assets of the charitable
company and hence for taking ￿asOnable Steps for the prevenlion and delection of fraud and other
irregularities.
The trustee5 are responsible for the maintenance and integrity of the charitable company and financlal
inforniation included on the charitaNe companys web$ite.
In so far as the Iruslees are aware:
- Ihere is no relevant audit infomiation of which the charilable C￿npanIS au(Jitor is unawar8,' and
the trustees have taken 811 steps that they ought to have taken lo make themselves aware of any relevant audit
information and lo establish that the auditor is aware of that irsformaliorb.
The trustees. annual rewrt has been prepared haviro taken advanlage of the small companies exemplbon in the
Companies Act 2006.
Audltor8
CaTson & Trotter were appointed auditors lo the company and in accordance wth Section 385 of the
Companies Act 1985, a resolution proposing their reap￿intrllent will be put lo the Annual General Meeting.
This report was approve(1 by the trustees on 1st April 2026 and signed on their behalf
by-
Mr lan Brooke
Chalr
Pag• 6

Broughtonknowe Community Woodland Ltd
Company IlmSted by guarantee
Independent audltorfs rgport to thg m•mbers of
Broughtonknowe Community Woodland Ltd
Period endod 30th Soptember 2025
Opinion
We have audited the financial statements of Broughtonknowe Community WL¥xlland Ltd (tho 'charitable
comp8nVI for the period ended 30th September 2025 which comprise the statement of comprehensive
inwme, statement of financial position and notes lo the financial slatemenls, including a summary of
signrficant accounting policies. The financial reF)Orting framework that has been app￿led in their preparation is
applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland {Uniled Kingdom Generally Attepled AcGounling
Practice).
In our opinion, the financial statements..
give a true and fair view of the slate of the charitable Wmpan￿S affairs as at 30th Seplember 2025 and of
its profit for the period then ended;
have bgen prop8rly wepared in accordance wth United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in aG￿rdance with the requTrmenls of the Companies Act 2006.
Basis for opinlon
We conducted our audit in accordance with Inlemalional Standards on Auditing (UK) IISAS {UKI) and
applicable law. Our responsibilities under th>se standar(Is are further described in the auditor's responsitylities
for the audit of the financial statements section of our report. We are independent of the company in
accordance with the ethical requirernents Ihal are relevant to our audit of the financial statements in the UK,
including the FRC'S Ethical Standard, and we have fulfilled our 0th8r ethical responsibilities in accordance ￿th
these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opirsion.
Concluslons relatlng to golng concorn
In auditing the financial stalemenls, we have conduded that the dlreclors use of the going concern basls of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any materi81 uncertalntie5 relating lo events or
conditions that, individually w collectively, may cast significant doubt on the charitable companls ability lo
contlnue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the
relevant sections of this repcffi.
Other Infomiatlon
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report Ihereon. The directors are responsible for the other infomiation. Our
opinion on the financial statements does not cover the other information and. except to the extent otherwse
expliGiUy staled in our rep￿, we do not express any form of aSSUrar￿ Gonclusion thereon.
In conn8ctKsn wth our audit of the financial sL2tements, our responsibility is to read the other infom)ation and,
in doing so, consider whether the other information is materially inconsistent with the financial statements or
our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such
material incollsistencies or apparent matwial misslalements, we are required to determine whether there is a
material misslatemenl in the financial slalements. or a material misslalement of the other information. If.
based on the work we have ￿rformed, we conclude that there is a material misstatement of this other
infomalion. we are requirèd lo report that fact.
We have nothing lo report in this regard.
Page 7

Broughtonknowe Communlty Woodland Ltd
Company limited by guarantè&
Independent audIt0￿S report to th• membors of
Brou9htonknowe Communlty Woodland Ltd (￿ntInUed)
Pwlod ended 30th September 2025
Oplnlons on other mattern proscribed by th• Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit-.
the information given in the direclors, report for the financial period for which the financial statements a
prepared is consislenl with the financial stslemenls., and
the dlreclors. report has been prepared in accordance with appllcable legal requirements.
Mattern on which we ar• requlred to report by excoptlon
In the light of Iha kn￿e￿￿ and understanding of the charitable company and ils environment obtained in the
course of tha audit. we have not idenlrfied material mlsslalements in the directors, report.
We have nothing to report in respect of the follovrfing matters there the Companies Act 2006 requi￿$ us to
report lo you rf, in our opinion:
adequate accounting records have not been kept. or returns adequate for our audil have not been received
from branches not visit8d by us,. or
the financial statements are not in agreement wth the accounting re￿rdS and the retums,. or
certain disdosures of direcltYS' rtmuneration specffied by law are not made.. or
we have not received all the information and explanations we require for our audit- or
the dire¢tors were not entitled to prepare the financial statements in accordance wth the small companies
regime and take advantage of the small companies. exemptions in preparing the direct(ws' report and from
the requirement lo prepare a stralegic report.
Responslbllltios of directors
As explained more fulty in the directors, responsibllilies statement, the directors are responsible for the
preparation of the financial statements an(J for being satisfied that they give a true and fair view, and for such
internal control as the directors determine is necessary to enable the preparat￿lft of financial statements thal
are free from material mis5tatemenl. whether due to fraud or error.
In preparing the financial statements. the directors are responsible for assessing the charitable o)mpanrfs
ability to continue as a going concern, disclosing. as applicable, matters related lo going concern and using
the going concern basis of accounting unles5 the directors either intend lo liquidate the Company or to cease
operations. or have no realistic alternalNe but lo do so.
Audltorfs rosponsibilities for thè audlt of tho flnancial stat•monts
Our objectives are lo obtain reasonable assurance about wh8lher the financial statements as a whole ￿ free
from malerial misslatemenl. whether due lo fraud or error, and to issue an audil(ff's report that includes our
opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in
aCC(￿dance with ISAS (UK) will a￿yS detect a material misstatement when il exists. Misstatements can arise
from fraud or effor and are considered matenal rf, individually or in the aggregate, tw ￿Uld reasonably be
expected to influence the economic decisions of users taken on the basis of these finarKial stslements.
Irregularities, including fraud, are insiances of nonrycompliance with law5 and regulalions. We deslgn
procedures in line wilh our responsibilf(ies. ouuineé above, to detect malerk41 misstatements in respect of
irregularities. including fraud. The extent to which our procedure$ are capable of delectiNJ irregularities.
including fraud is detailed below=
Pago 8

Broughtonknowe Community Woodland Ltd
Company Ilmitod by guarantee
Independent auditoV8 rgport to the mombers of
Broughtonknow• Community Woodland Ltd l¢ontinu¢d)
Perlod ended 30th Septgmbor 2025
Delemining whether the accounting policies and prtsentalion adopted in the financial slalemenls are in
accordance with applicable law and United ￿'ngdoM Accounting Standards, including the Slalement of
Recommended Practice for Accounting and Reporting by Charities (Charity SORP FRS 102).
Performing analytical procedures to identfy any unusual or unexpected relationships that may indicate risks
of material misslatemenl due lo frautJ_
Detailed and re-performan¢e testing of specific controls and Gal¢ulatK¢ns.
Reading minutes of meetings of those charged governance.
In addressing the risk of management override of controls, testing the appropriateness of journal entries and
other adjustmenl$'. assessing whether tsjudgments made in making accountlng estimates ar8 indicative of a
potential bias.
Carying out detailed lesting, on a sample basis, of transactions and balances agreeing to appropriate
documentary evidence lo verrfy the completeness. existence and ac¢uracy of the reported financial position.
The audlt team remained alert to any indication of fraud or non-compliance with laws and regulations
throughout the audit.
Because of the inherent limitslions of an audf(, there is a rlsk that we will not detect all irregularities, including
those leading lo a material misstatement in the financial slalemenls or non-compliance with regulation. This
risk increases the more that compliance Nwth a law or regulation is removed from the events and transaclsons
refiected in the financial statements. as we will be less likely to become aware of instances of
non-wmpliance.
The risk is also greater regardlng irregul8rilies 0￿UrrIng due lo fraud rather than error. as fraud Involves
intentional concealment. forgery, collusion, omisslon or misrepresentation.
A further description of our responslbilitses for the audit of the fi'nancial statements bs located on the Finan¢ial
Reporting Council's website at www.fr¢.org.uklauditorsresponsibllilles. This description forms part of our
audilorfs report.
Use of our report
This report is made solely lo the charitable companls members. as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable companys members those matters we are required lo stale lo them in an auditors report and for no
other purpose. To the fullest exlenl permitted by law. we do not ac¢epl or assume responsibility to anyone
other than the charitable Gompany and the charitable companls members as a body. for our audit work. for
Ihis report, or for the opinions V￿ have formed.
Gillian K Gray BA¢¢ CA {Senior Stalul¢Ny Audilorl
For and on behalf of
Carson & Trotter
Chartered Accountants
123 Irish st￿et
Oumfries
DG12PE
14th April 2026
Pag0 9

Broughtonknowe Communlty Woodland Ltd
Company limited by guarantee
SLitemgnt of Flnancial A¢tivitie$ (Includlng Income & Expendltur• Account
for th• poriod ended 30th September 2025
Total
Funds
2025
UnrestrlGtgd
Fubids
RoStrict•d
Funds
Notes
In¢omo and endowmonts from:
Donations arKI legacies
Charitable actNilies
Other tradirvJ activibes
6,961
2.213
18.360
769,154
25,321
771,367
Total incomo and ondowm•nts
9,210
787.514 796.724
Expendlture on:
Charitable activities
2,907
1,031
3,938
Total expenditure
2,￿7
1.031
3.938
Not lexpenditurè)Ilncome
6,303
786,483
792,786
Transhlys
Gross transfers be￿n funds
16
764.988
1764,988}
Net movam￿t In fund5
771,291
21,495
792,786
Reconcili*lon of fundy:
Total funds brought forward
Total funds carrled forward
16
771,291
21,495
792,786
All income and expenditure derive froffl continuing activities.
The Statement of Financbal Activitie$ includes all gains and10sses recognised in the P8TiOd.
Tho notgs on pag•8 14 to 24 fomi part of these finanGial $tstements.
Page10

Broughtonkn¢)wo CoTnmunlty Woodland Ltd
Company Ilmited by guarantee
statement of flnancial posltlon
30th Septembor 2025
30109125
Note
Flxod assets
Tangible assets
11
767,097
767.097
Current asgets
Debtors
Cash at bank and in hand
12
13
14,288
14,782
29.070
Credllors: amounts falling due
withln one year
14
13,381)
Net current assets
25,689
Total as$•ts less current liabllltl•8
792,786
Net assets
792,786
The funds of the charity:
Restrbcted funds
Unrestricted designated funds
Unrestricted funds- gener
18
21,495
767,097
4.194
Total funds
792.786
These financial statements have been prepared in accordance with the provisions applicable lo companies
subject tg the small companies, regime and in accorda￿ wth Section 1A of FRS 102 'The FinaTKial
Reporting Standard applicable in the UK and RepubliG of Ireland,.
The notes on pagos 14 to 24 form part of these financlal statements.
Page11

Broughtonknowg Communlty Woodland Ltd
Company limited by guarantee
Statemont of finanGial poslllon Icontlnuod
30th September 2025
These financial statements were approved by the board of dlrectors and auth￿Ised for Issue on 1 sl April
2026. and are signed on behalf of the board by:
Mr lan Brooke
Director
Company registration number.. SC824232
The noto5 on pago9 14 to 24 fomi part of these flnancial ststements.
Pag• 12

Broughtonknowe Communlty Woodland Ltd
Company Ilmited by guarantee
s￿￿ement of cash flows
Perlod ended 30th Sfjpt•mber 2025
Perlod
ended
30109125
Noto
Cash flows from operatlng acllvltles
Nel income for the reportirwJ period las per the Statement of Financial Activitw}
792,786
Adjustments lor..
Depreciation of tangible assets
Accrued expensesllincomel
2,400
Changes in..
Trade and other debtors
Trade and other ¢￿dr[Or5
(14.2881
Cash generated from operations
17
781,887
Net cash from op8rating activi118S
781,887
Cash flows from investlng aGtivltle8
Purchase of langibS8 a5se15
Net cash (used in}Ifrom investing activities
Net Increasd(dKroas8) In cash and cash equivalonts
Cash and Gash equlval•nts at beginning of porlod
Cash and cash oquivalents at end of period
1767,105)
1767,105)
14,782
13
13
14,782
Page13

Broughtonknowe Community Woodland Ltd
Company limlted by guarants0
Notes to the flnanclal ststements
Perlod onded 30th Sopt•mber 2025
General Inforniation
Broughtonknowe Community Woodland Ltd Is a chwitatAe comparry limited by guarantee, registered in
Scotland. The address of the registered office is Foreslhill Cottage, Broughlon. Biggar, ML12 6QH.
Statement of compllance
These financial statements have been prepared in compliance with the provisions of FRS 102. Section
1A, The Financial Reporting Stsndard applicable in the UK and Republic of Ireland..
The financial statements have been prepared in accordance wlh Accounting and Reporting by
Charities: Statement of Recommentled Practice applicable to charities preparing their accounts in
accordance wth the Financial Re￿tIng Standard applicablo in Ihe UK and Republic of Ireland (FRS
1021 issued in October 2019 - Charities SORP (FRS 1021, the Financial Reporting Standard applicable
in the United Kingdom and Republic of Ireland IFRS 1021. the Charities and TTUStee Investment
(Scotlandl A¢1 2005. the Charities Accounts IScoUandl Regulations 2006 las amended). the
Companies Act 2006 ar￿ UK Generally Accepted Accounting Practice.
The charitable company constitutes a public benefit entty as defined by FRS 102.
A¢counting pollclos
Bas18 of prgparation
The financlal slalemenls have been prepared on a going concem basis under the historical cost basi5,
as modrfied by the revaluation of certain financial assets and liabilities and inveslmenl propèrties
measured at fair value through profrt or loss.
The flnancial statements are prepared in steding, which is the functional Currency of the entity.
Fund accountln9
General funds are unreslricled funds, whlch are available for use at the discr81ion of the trustees In
furtherance of the general objectives of the charity and ￿1¢h have not been designated for other
purposes.
Designated funds comprise UnreStr￿ted funds that have been sel aside by the trustees for particular
purposes. The aim and use of each designated fund is sel oul in the notes lo the financial statements.
Restricted funds are funds which are lo be used in accordance with specific rèstrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. Tfve aim and use of each reslrlcled
fund is set out In the notes to the financial statements.
Pago 14

Broughtonknowe Communty Woodland Ltd
Company Ilmitgd by guarantee
Notes to the financlal statements (Gontinued
Period ended 30th September 2025
3.2. In¢ome recognltlon
All income is included in the Stalement of Financial Activiti88 when the charitable company is legal
entitled lo the income after any performance conditions have been mel, the amount be Measu￿
reliably and it is probable that the income will be received.
Grants are revenue in nalure and are received in connection with the companvs charitable actlvities.
These have been released in full to the profil and loss account in line with expeThYrture inojrred during
the period.
No amount is included In the financial statements for volunt8er lime in line with the SORP (FRS 102).
3.3. Expendltur• recognltlon
Liabilities are recognised as expenditure as. soon as there is a legal or conslruclNe obligation lo make
payments lo third parties, il Is probable that setuement will be requifed and the amcAAnl of the obligation
can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, induding support costs and
govemanc8 Costs, are allocateé or apportioned lo the applicabl8 expenditure headings in the statement
of financial activities. Charitable expenditure comprises those cosls incurred by the tharity in
undertaking aclivites that further its charitable aims, including those costs of all indirect nature
necessary lo support them.
Support costs have been drfferentiated belween governance costs and other support costs. The
charitable company feels that there is only one activity. being the running and maintenance of the
wo¢)dland, and as such supports costs havo been treated as beiro wholly for the fuwilment of the
primary activity.
Govefflan￿ costs comprise all costs involving the public accountability of the charitable company and
ils compliance wrth regulation and good practic&. These costs include costs related to the preparatio
and audit of the ststutory accounts. the cost of truslee5' meetings and Ihe cost of any legal advice to
trustees on goverrbance or constitutional matters. As ￿th support costs. the governance costs are
treated as being wholly for the primary activty.
3.4. Going concern
The financial statements have been prepared on a going concem basis as the trustees believe that
mateTial uncertainties exist. The trustees have considered the level of funds held and the expected levd
of income and exper)dilure for 12 months from aulhorising these financial ststemenls. The budgeted
income and exper)dilure is Suff￿lent with the level of reserves for the charity lo be able lo continue as a
going conrArn.
Page15

Broughtonknowg Community Woodland Ltd
Company Ilmitod by guarantee
No106 to tha flnanclal stat•ments Icontlnuod
Period ended 30th Septomber 2025
3.5. Judgements and key sour￿$ of gstlmation uncortainty
In the application of Ihe charitable companls accounting policw, the trustees are requlred to make
judgements. estimates and assumptions about the Carr￿ng amount of assets and liabilities that are not
readily apparent from other sources. The estimates and associated assumptions are based on historiGal
exper￿nCe and other factors whkh are considered relevant. Actual results may drffer from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revlsions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in Ihe period of the revision and future periods where Ihe revision affects both current and
fvture periods.
3.6. Tanglble assets
Tangible fixed assets are slated al cosl lor deemed costl or valuation less accumulated depreciation
and accumulated impairment losses. Cost indudes costs directly attributable lo rna￿ng th8 a$$el
capable of operating as inlonded.
3.7. Depreciation
Depreciation is calculated so as to Write off the cost or valuatK)n of an asset, less its residual value.
over the useful economi¢ lrfe of that asset as follows-
Woodlands
Plant and machir
Not éepre¢iated
20V•
slraighl line
If there is an indvtion that there has been a Signif￿nI change in depreciation rate. useful life or
residual value of tangible assets, the deprecAalion is revised prospecDvely to reflect the new estimates.
Woodlands are not depreciated as the tnjstees are of the opinion that the assets wll have a very long
useful lrfe arKI a hlgh resKlual value, thus rendering any depreciation negligible in value.
3.8. lrnpairmgnt
A review for indicators of impairment is carried out at each reportiThJ date. with the recoveiable arn￿jnt
being estimated where such indicators exist. Where the carrying value exceeds the recoverable
amount. the asset is impalred accordirvJly. Prior impaimients are also reviewed for possible reversal at
each reporting date.
When it is not possible to eslim8te the recoverable arnount of an individLJal asset, an estimate is made
of the recoverable amount of the cash-generaling unit lo which the asset belongs. The cash-generating
unit is the smallesl identrfiÈble group of assets that includes the asset and generates cash infiows that
are largely independent of the cash inflows from other assets or groups of assets.
Paga 16

Broughtonknowe Community W¢)odland Ltd
Company limitèd by guarantee
Note8 to Iho financial statsments Icontlnued)
Period énded 30th Soptembor 2025
Governmgnt grants
Grants ar? recognisad at the fair value of the asset received or receivable. Grants a￿ not recognlsed
until there is reasonable assurance th81 the company wll comply wth the conditions attaching lo them
and the grants will be received.
Under the perfomian¢e model, wher& the grant. does not impose specified future p8rforman¢e-relaled
Conditions on the recipienl, il is recognised in income when the grant proceeds are received
receivable. Where the grant does imp05e specified futu￿ perfomance-relaled conditions on the
iecipienl. il is recA)gnised in income only when the p8rfomiance-relaled conditsons have been mel.
Where grants re¢elved ar9 prior to satisfying the revenue recognition criteria, Ihey are recognised as a
liability.
3.10. Debtors & ¢redltors
Debtors are measured at their recoverable amounts, no debtor$ are expected lo be recoverable in
more than one year therefore no debtors have been discounted.
Creditors are measured at their settl&ment amounl.
3.11. Flnanclal In¥truments
A financial asset or 8 financial liability is recognlsed only when the company becomes a party lo the
¢ontraclual provisions of the instrument.
Basic financial instruments are initially recognlsed al the transaction price, unless the arrangement
constitutes a financing transaction, where it is recognised at the present value of the future payTnenls
iscounted at a market rate of interest for a Similar debt instrumenL
3.12. Taxation
The company has charitable status and is exampt from taxation.
Limit￿ by guarantee
The charitable company is a private Cofnpany limited by guarantee incorporated in Scottand and has no
share capital. In the event of Ihe charitable company being wound up. the liability in respect of tt
guarantee is limited lo £1 per member of the charitable company.
Pay 17

Broughtonknowe Cornmunlty Woodland Ltd
Company Ilmlted by guarantee
Not•s to the financlal Statemgnts {contlnugd>
Porl¢xl onded 30th SoPt•mber 2025
Incomo from donations and legacies
Unrestrlcted Ro$tricted 2025
Funds
Funds
Total
Donalw)ns ￿ceIved
6.961
18.360 25,321
6,961
18,360 25,321
Donatlons r￿1Ved comp￿5•$.
Friends of Broughtonknowe
C Lamblon
B and K Henry
Broughlon Oil Group Environment Fund
Friends of Leadbum
M&PBates
R Henry
Biggar Ramblers
4,661
2.250
2.000
9,500
5,000
1,000
500
360
6.961
18.360 25,321
Pag0 18

Broughtonknowe Community Woodland Ltd
Company limlted by guarantee
Notes to the financlal statgmon18 Icontinugd)
Perlod ondod 30th Septornb•r 2025
In¢ome from charftable aGtivitle8
Unrostrf¢t•d Restrlcl•d 2025
Funds
Funds
Total
Grants received
Radio mast income
Activity group inccKne
Bank compensation
769,154 769,154
1.750
1,750
423
423
2.213
769,1 $4 771,367
Grants received comprfses:
2025
Scottish Land Fund
Foundation S¢olland - Nadara Glenkerie Wind Farm Community Fund
South of Scotland Enterprise
Cl￿8 Windlarm SSE
594,020
9.134
141,000
25,000
769,154
Other tradlng aGtiviti•s
Unrestrictod Rgstricted 2025
Funds
Funds
Total
Log sales
36
Pag8 19

BroUghtonknO￿ Community Woodland Ltd
Company limited by guarantee
Notos to the finandal gtaternonts Icontlnued)
Pgriod ended 30th Septembèr 2025
Anal￿1$ of expèndlture on charitablo a¢tivlties
Actlvltles Support &
und•rtaken Governance 2025
directly
Costs
Total
Woodland expenses
1,242
2,696
3.938
1,242
2,6g6
3,938
Of the above costs, £1,031 were attributable to restricted funds and £2,￿7 were unreslricled funds.
Dlrect costs
2025
Insurance
Light & Heat
Woodland maintenance
Depreciation
841
50
343
1,242
Analysis of support costs and governance costs
Support Governan¢0
Cost8
Costs
2025
Total
Woodland expenses
2.696
Support costs in¢luded in the ab)ve. are as follows.'-
2025
Support Gosts
Venue hire
Advertising and Publications
Subscriptions
64
215
17
Governance costs
Auditors remuneration
2,400
2,400
Total support costs and govemance cost$
2.696
Page 20

Broughtonknowe Cornmunlty Woodland Ltd
Cornpany limitod by guarante•
Notes to the flnancial $tatements (contlnuad)
PoTiod ended 311th September 2025
10.
Profit before taxatlon
Profrt before taxation is stated after chargintylcrediling}:
Period
ended
30109125
Depre￿atIon of tangible asset$
Fees payable for the audit of the financial statements
2,400
11. Tangibl¢ assots
Freehold Plant and
property machlnery
Total
Cost
At 30th Seplember 2024
Additions
766,861
244
767,105
At 30th S•plember 2025
766,861
244
767.105
DeprKiation
At 30th September 2024
Charge for the year
At 31Xh September 2025
Carrylng amount
At 30th Soplomb•r 2025
766.861
236
767,097
There is a standard security over Plot5 1 & 3 of BroUghtonknO￿ Woodland. This standard security
chargè is held by The Big Lottery Fund - National Lottery Communty Fund {Grant awarded by Scottish
Land Fund).
12. Debtors
30109125
Trade debtors
Olh8r debtors
3,784
10,504
14,288
Pago 21

Broughtonknowè Comrnuniiy Woodland Ltd
Company limlted by guarantee
Notes to tho financlal statements (contlnued)
Porlod onded 30th September 2025
13.
Cash and cash oqulvalents
30109125
Cash at bank and in hand
14.782
14.
Crodltors: amounts falllng du8 withln one year
30109125
Accruals and defeTred income
Other creditors
2,401
3,381
15.
Govémmont grants
30109125
Government grants received or rec8ivable
Released to the profil or loss
595,000
(594.020)
At ond of year
The amounts recognised in the financial statements for govemment grants are as follows..
30109125
Recognised in creditors..
Deferred government grant due within one year
980
Income has been deferred until next year in order to match eXp￿dIture which wa5 prepaid during the
period ended 30th September 2025.
Page 22

Broughtonknowe Community Woodland Ltd
Company Ilmited by guarantee
Notes to thè flnan¢ial sL*ements l¢ontinued)
Period onded 30th September 2025
16.
Funds
Balance at
30th Septombgr
2024
Balance at
30th Septembor
2025
Income
Expèndlturo Transfer8
R•$trfcted funds:
Scottish Land Fund
Foundation Scotland - NGWFCF
South of Scotland Enterwise
Clydewindfarm SSE
Various donations
$94,020
9,134
141.000
25,000
18.360
18411 1590.128)
11901
3.051
1131.5001
(25.¢J)01
118,360}
9,500
Total restrlcted fund8
787,514
{1,031) {764.988)
21,495
Unrastricted funds:
Unrestricted general funds
Unrestricted desginaled funds
9,210
(2,8991 12,1171
181 767.105
4,194
767,097
9.210
12,g071 764.988
771.291
Total funds
796,724
{3,9381
792,786
Unmtri¢ted Funds
The unrestricted genera1 funds represent Ihe free funds of the charity which are not deslgnated for
particular purposes.
Designated funds represents the net book value of r￿ed assets held at the period end as shown on the
Balance Sheet.
Restrlcted Fund8
Swttlsh Land Fund, Clyde Windfarm SSE and Various donatlons - Broughtonknowo Woodland
Funds were received to a5SiSt Ihe purchase of Broughtonknowe Woodland and lo cover the costs of
insurance.
Foundatlon Scotland - Nadara Glonk•rle Wind Fami Community Fund
Funds were received to provide for the Glenkerie project whi¢h consist of construct￿n of notice board, car
park maintenance aNI the creation of a picnk shelter.
South of Scotland Enterprlse- Shed Renovatlon
Funds were received lo redevelop an existing agri￿ltural shed which is present on the sile of the
Woodland al Broughtonknowe.
Transfor6
A sum of £767,105 ha5 been transferred to unrestricted designated funds. £764.988 transferred from
restrlcted funds relating to the purchase of Broughlonknowe Woodland and £2,117 transferred from
unrestricted geneal funds relating lo fixgd assets purchased.
Pago 23

Broughtonknowe Community Woodland Ltd
Company limited by guaranteo
Not•s to the financial statements {¢ontinued)
Porlod gndod 30th Septembèr 2025
17.
Cash g•norated from operations
Pèrfod
ondèd
30109125
Cash Ilows from operating acUvltle8
Profit for the financial period
Adjustments for."
Depre¢iation of tangible assets
Accru8d expensesllincome)
792.786
Changes in."
Trade and other re￿1VableS
Trade and other payables
(14.288)
981
Cash generated from operations
781,887
18.
Analysis of net assets botween fund8
Tangible
Not
Flxed
Current
Assets Assets Total
un￿strICted funds
Restricted funds
767,097
4,194
21.495
771,291
21,495
Totsl funds
767,097
25,689
792.786
OF the total unrestricted funds of £771,291 held as al 30th September 2025, £767.097 are attritmjtable
to designateil funds relating lo the purchase of Broughtonknowe Woodland and Bee-hbve. The
remaining £4,194 of unrestricted funds is the balance which the charitable company can readily ulmise.
19.
Rolated party transactions
There were no relaled party transactions during the peritid.
20.
Trust•es remunoration
None of the trustees received any remuneration or benefrts durir@ the period. No expenses were
reimbursed to trustees during the period.
Pago 24