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REGISTERED COMPANY NUMBER: SC389404 (Scotland)
REGISTERED CHARITY NUMBER: SC038822














Report of the Trustees and

Financial Statements for the Year Ended 31 January 2024

for

Innerleithen Community Trust

Innerleithen Community Trust






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 14

Innerleithen Community Trust (Registered number: SC389404)

Report of the Trustees
for the Year Ended 31 January 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the charity is the advancement of citizenship and community development, including rural regeneration, and the promotion of civic responsibility, volunteering and the voluntary sector, all within Innerleithen, Traquair and the Glen area comprising of the all postcode units in EH44, by providing grants to individuals or organisations enabling then to carry out activities.


Innerleithen Community Trust (Registered number: SC389404)

Report of the Trustees
for the Year Ended 31 January 2024

ACHIEVEMENT AND PERFORMANCE
Charitable activities
This report covers the period from February 2023 to January 2024. It has been another busy and productive year for Innerleithen Community Trust. We welcomed, as a new Trustee during this year, Jean Wilson and she has agreed to take on the role of Treasurer.

The 'Cleikum Belle' Trishaw has proved a valuable asset to this community. Demand for outings continues to be high and the Trishaw is out most weeks with residents from St Ronan's House Care Home and Mercer Court. Some of those who have used the Trishaw have not been out much in the last few years and the benefit to them is significant. A technical service of the vehicle will be carried out shortly. A leaflet is now available and provides booking contact numbers and explains that the Trishaw is available to all in the community.
During the World Cycling Championships, held locally in August, we were able to have a number of residents out and about in the community when there was an air of something special going on. This helped those who would not normally be involved in such events feel included and many of the competitors were happy to stop and chat and have their photographs taken with those seated on the Trishaw.

Caerlee Mill Innovation Centre project is now underway with work happening onsite. The Heritage Group continues to progress with a design brief for an area to explain the history of the Mill. A meeting with 'Bright' who have been commissioned by South of Scotland Enterprise to work up designs using the brief of the group went well and was positive. ICT continues to have input to this group with our archive materials being of significant value.
Alongside this the Mills of Tweeddale Project launched on 16th March at Eastgate Theatre and was well attended. ICT has partnered with Peebles Civic Society on this project. A series of 'Blethering' events were held, the first in Innerleithen on 27th May in the Memorial Hall and was well attended. Others followed in Walkerburn and Peebles. Many former mill workers came forward and shared their experiences and memories and many agreed to be recorded. Again, many of ICT archive photos were on view.
Adding to the significant interest in Borders textile heritage at present a book has been published by the University of Edinburgh and features some of ICT archive textile mill photos. Our well-maintained archive is now seen a valuable resource for those interested in our textile industry heritage.

The St Ronan's Wells interpretive centre has been a feature of this last year. Live Borders were reluctant to open the visitor centre in the summer. This raised significant local concern. ICT chairman along with Keith Belleville, St Ronan's Border Games met with Ewan Jackson, CEO of Live Borders to raise concerns and to encourage an opening time over the summer. With volunteer manning the Wells was opened from the week before Games Week until the week after. Exhibition materials displayed focused on the Games and the Wells itself and help from Live Borders with displays was much appreciated. Most the items on display came from ICT and St Ronan's Games.

Once again, this year our Heritage Walks, held over the summer were very successful with increased numbers of participants. The walks did generate some income and a few of our publications were sold. We invested some money in the purchase of a slide projector and screen as a number of walk participants were members of organisations who then requested a talk and slide presentation of some of our archive material.
Considerable path works were carried out in Pirn Wood after high winds left debris and leaves on the paths. Also, hanging and broken branches were removed for public safety.

Works over the summer continued and additional volunteers have joined the work parties on the Tweed Valley Railway Path. All machinery has been well used with consequent higher use of more expensive fuel.
The hanging flower baskets were again very successful this year with many photographs taken and praises forthcoming. Thanks are due to the householders and businesses who contribute to make this happen each summer. At this point a very big thankyou is due to all our volunteers who turn out to maintain paths and water flower baskets.

A Flood Advisory Group has been set up for Tweeddale to aid community resilience. As ICT volunteers, in the main, form the Resilience Group ICT has been nominated to be part of this group. A Terms of Reference document has been agreed at the first meeting of the group and a Chairman appointed.


Innerleithen Community Trust (Registered number: SC389404)

Report of the Trustees
for the Year Ended 31 January 2024

With our ongoing commitment to help non constituted voluntary groups we are pleased again to record that we helped three of such groups with financial advice, insurance cover, help with grant funding applications and banking facilities.

It was pleasing to spend over £13,400 on projects to benefit the community in the last year and I thank Ted McKie for his role as Treasurer and for the years of service he has given in that role and I commend this Chairman's report to Trustees and thank you all for your support over the last year.

FINANCIAL REVIEW
Financial position
Although there were no grants received in the year, there has been a significant increase in donations received. Overall the charity has generated a surplus of £1,584 in the year (2023 - surplus of £6,233).
The trust is acting as banker for three local volunteer community groups, recording their income and expenditure, receiving donations and making funds available as required. Independently, the groups manage the Sharing Shed, cultivate the Flowerbeds, and the Wells Group maintains the gardens at St. Ronan's Wells.

Reserves policy
The charity aims to hold funds to cover at least three months' worth of costs. Total unrestricted reserves available at year end was £8,628 (2023 - £4,861).

FUTURE PLANS
Discussions with the school are underway to plan shorter walks of about one hour for school pupils during the summer term! Emphasis will be on our textile heritage as well as other aspects of how Innerleithen has evolved to what it is today.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Consideration is given to this area at Trustees' meetings which take place four to five times a year.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC389404 (Scotland)

Registered Charity number
SC038822

Registered office
Leithen Foot
Princes Street
Innerleithen
EH44 6JU

Trustees
R McGinn
G Brown
D J C Gordon
E McKie
J H Lister
Mrs J Wilson (appointed 1.2.24)
G Meikle Trustee (appointed 1.2.23)

Innerleithen Community Trust (Registered number: SC389404)

Report of the Trustees
for the Year Ended 31 January 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Pamela Baillie CA
Gall Robertson CA
Tweedside Park
Tweedbank
Galashiels
Selkirkshire
TD1 3TE

Approved by order of the board of trustees on 19 September 2024 and signed on its behalf by:





E McKie - Trustee

Independent Examiner's Report to the Trustees of
Innerleithen Community Trust

I report on the accounts for the year ended 31 January 2024 set out on pages six to fourteen.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(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 to comply with Regulation 8 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.








Pamela Baillie CA
The Institute of Chartered Accountants of Scotland

Gall Robertson CA
Tweedside Park
Tweedbank
Galashiels
Selkirkshire
TD1 3TE

23 September 2024

Innerleithen Community Trust

Statement of Financial Activities
for the Year Ended 31 January 2024

31.1.24 31.1.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 6,657 - 6,657 3,838

Charitable activities
General - - - 8,720

Other trading activities 2 689 - 689 539
Total 7,346 - 7,346 13,097

EXPENDITURE ON
Raising funds 226 - 226 663

Charitable activities
General 5,516 47 5,563 6,201
Total 5,742 47 5,789 6,864

NET INCOME/(EXPENDITURE) 1,604 (47 ) 1,557 6,233


RECONCILIATION OF FUNDS
Total funds brought forward 26,078 6,398 32,476 26,243

TOTAL FUNDS CARRIED FORWARD 27,682 6,351 34,033 32,476

Innerleithen Community Trust (Registered number: SC389404)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 19,054 37 19,091 21,300

CURRENT ASSETS
Stocks 7 823 - 823 1,049
Cash at bank 11,068 8,563 19,631 18,716
11,891 8,563 20,454 19,765

CREDITORS
Amounts falling due within one year 8 (3,263 ) (2,249 ) (5,512 ) (8,589 )

NET CURRENT ASSETS 8,628 6,314 14,942 11,176

TOTAL ASSETS LESS CURRENT
LIABILITIES

27,682

6,351

34,033

32,476

NET ASSETS 27,682 6,351 34,033 32,476
FUNDS 9
Unrestricted funds 27,682 26,078
Restricted funds 6,351 6,398
TOTAL FUNDS 34,033 32,476

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Innerleithen Community Trust (Registered number: SC389404)

Balance Sheet - continued
31 January 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 19 September 2024 and were signed on its behalf by:





E McKie - Trustee





R McGinn - Trustee

Innerleithen Community Trust

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern
The directors have assessed a period of 12 months from the date of approval of the financial statements and consider that no material uncertainties exist that cast significant doubt about the ability of the company to continue as a going concern. Thus the directors adopt the going concern basis of accounting in preparing the financial statements.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each assets over its estimated useful life.

Land is held at cost with no depreciation provided.
Plant and machinery - 20% on cost.
Computer equipment - 25% on cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Innerleithen Community Trust

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

1. ACCOUNTING POLICIES - continued

Provisions

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

2. OTHER TRADING ACTIVITIES
31.1.24 31.1.23
£    £   
Book sales 689 539

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.1.24 31.1.23
£    £   
Depreciation - owned assets 2,209 1,860

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2024 nor for the year ended 31 January 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2024 nor for the year ended 31 January 2023.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,838 - 3,838

Charitable activities
General 7,110 1,610 8,720

Other trading activities 539 - 539
Total 11,487 1,610 13,097

EXPENDITURE ON
Raising funds 663 - 663

Innerleithen Community Trust

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

Charitable activities
General 5,355 846 6,201
Total 6,018 846 6,864

NET INCOME 5,469 764 6,233
Transfers between funds 28 (28 ) -
Net movement in funds 5,497 736 6,233

RECONCILIATION OF FUNDS
Total funds brought forward 20,581 5,662 26,243

TOTAL FUNDS CARRIED FORWARD 26,078 6,398 32,476

6. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 February 2023 and 31 January 2024 12,630 16,348 572 29,550
DEPRECIATION
At 1 February 2023 - 7,678 572 8,250
Charge for year - 2,209 - 2,209
At 31 January 2024 - 9,887 572 10,459
NET BOOK VALUE
At 31 January 2024 12,630 6,461 - 19,091
At 31 January 2023 12,630 8,670 - 21,300


Innerleithen Community Trust

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. STOCKS
31.1.24 31.1.23
£    £   
Stocks 823 1,049

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other creditors 5,297 8,384
Accrued expenses 215 205
5,512 8,589

9. MOVEMENT IN FUNDS
Net
movement At
At 1.2.23 in funds 31.1.24
£    £    £   
Unrestricted funds
General fund 26,078 1,604 27,682

Restricted funds
Pathway maintenance at Pirn Wood 6,398 (47 ) 6,351

TOTAL FUNDS 32,476 1,557 34,033

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 7,346 (5,742 ) 1,604

Restricted funds
Pathway maintenance at Pirn Wood - (47 ) (47 )

TOTAL FUNDS 7,346 (5,789 ) 1,557


Innerleithen Community Trust

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.2.22 in funds funds 31.1.23
£    £    £    £   
Unrestricted funds
General fund 20,581 5,469 28 26,078

Restricted funds
Pathway maintenance at Pirn Wood 5,662 736 - 6,398
Jubilee Badges - 28 (28 ) -
5,662 764 (28 ) 6,398
TOTAL FUNDS 26,243 6,233 - 32,476

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 11,487 (6,018 ) 5,469

Restricted funds
Pathway maintenance at Pirn Wood 1,000 (264 ) 736
Jubilee Badges 610 (582 ) 28
1,610 (846 ) 764
TOTAL FUNDS 13,097 (6,864 ) 6,233

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.2.22 in funds funds 31.1.24
£    £    £    £   
Unrestricted funds
General fund 20,581 7,073 28 27,682

Restricted funds
Pathway maintenance at Pirn Wood 5,662 689 - 6,351
Jubilee Badges - 28 (28 ) -
5,662 717 (28 ) 6,351
TOTAL FUNDS 26,243 7,790 - 34,033

Innerleithen Community Trust

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 18,833 (11,760 ) 7,073

Restricted funds
Pathway maintenance at Pirn Wood 1,000 (311 ) 689
Jubilee Badges 610 (582 ) 28
1,610 (893 ) 717
TOTAL FUNDS 20,443 (12,653 ) 7,790

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2024.

11. INDEPENDENT EXAMINER

The amount payable to Gall Robertson for the independent examination of the accounts is £588 (2023 - £585).

12. GOING CONCERN

The trustees know of no material uncertainties relating to the charity's ability to continue as a going concern.

13. PUBLIC BENEFIT ENTITY

The charity is a public benefit entity.

14. VOLUNTEERS

The charity does rely on volunteers to carry out the services as arranged by the trustees such as maintenance of paths and upkeep of flower baskets.