Charity registration number SCO44202 (Scotland)
Company registration number SC342830 (Scotland)
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Directors And Trustees
John B. Prentice
Ian H. M. Fleming
Elizabeth J. Robinson
Michael J. Robinson
Trevor Warne
Graham R. Fleming
Secretary
Elizabeth J. Robinson
Charity number (Scotland)
SCO44202
Company number
SC342830
Registered office
Ivy Bank
Main Street
Grantshouse
TD11 3RW
Independent examiner
Roseanne Bennett FCA
17 Walkergate
Berwick-upon-Tweed
Northumberland
TD15 1DJ
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
CONTENTS
Page
Directors And Trustees report
1 - 4
Independent examiner's report
5
Statement of financial activities
6 - 7
Balance sheet
8
Notes to the financial statements
9 - 15
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MAY 2024
- 1 -

The directors and trustees present their annual report and financial statements for the year ended 31 May 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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

The charitable company's objects are to provide, or assist in providing, recreational facilities, and/or organising recreational activities, which will be available to members of the public at large with the object of improving the conditions of life of the community and following principles of sustainable development, where sustainable development means development which meets the needs of the present without compromising the ability of future generations to meet their own needs.

 

Following the extraordinary general meeting on the 2 November 2017, the directors and trustees changed the objectives of the charitable company to the following:

 

The charitable company has been formed to benefit the community of Grantshouse as defined by the postcode units, TD11 3RN, TD11 3RR, TD11 3RW, TD11 3RP, TD11 3RL, and TD14 5TP. (''the Community"), with the purposes listed in the sub-articles hereto (“the Purposes”), to be exercised following the principles of sustainable development (where sustainable development means development which meets the needs of the present without compromising the ability of future generations to meet their own needs), namely;

 

 

 

The directors and trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator in deciding what activities the charitable company should undertake.

GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 2 -
Achievements and performance

The Chair – John Prentice has stepped down and Trevor Warne has taken on the role of Chair. John will continue to provide support as a director and trustee.

A Community Consultation Survey was carried out in November 2023, where every household was invited to answer a range of questions on what they wanted in their community. This was then distilled down into a high-level Community Action Plan. This now guides all of the community activity / projects and will be reviewed in 5 years.

The main themes are:

 

  1. Recreation of the Playing Field and Play Park;

  2. Green Places and Spaces;

  3. Community Spaces For All;

  4. Being Proud of our Community;

  5. Getting About; and

  6. Making Good Other Amenities

This has allowed some refocussing of the existing plans and allowed priorities to be established. Although it has not significantly altered the overall direction, it has given greater clarity in several areas. The Action Plan has been well received by the windfarm operators who will continue to support our projects.

The development of the old service station into a shop has been reviewed. The plan is now to use the location to build a new village ‘Hub’ that will incorporate a shop. This will impact on the extent of the remediation works as they will need to be aligned with a new design. All the work carried out so far is still relevant and the only real change is the footprint of the new building. Scottish Borders Council (SBC) and the Scottish Environment Protection Agency (SEPA) support this approach as does SBC Planning.

The Playing Field and Playpark project has started the scoping exercise, but a legal right-of-access issue needs to be addressed before commitment can be made.

Several other projects that directly support the Action Plan are being developed.

Financial review

During the year the charitable company received donations totalling £44,071 (2023: £59,261) and incurred expenditure totalling £18,950 (2023: £12,614). At the year end Restricted funds held were £206,467 (2023: £176,801) and Unrestricted funds were £22,974 (2023: £27,027).

It is the policy of the charitable company that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The directors and trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charitable company’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Risk review

The directors and trustees have assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

 

 

GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 3 -
Plans for the future

The Community Survey and subsequent Action Plan gave the greatest priority to the development of the Community Hub, the Recreation of the Play Park and the Green Places and Spaces – these will be the main focus for the coming year.

 

In particular:

 

Community engagement will also be a priority with the continuation of the newsletter and public meetings / gatherings.

Structure, governance and management

The charitable company was incorporated on 13 May 2008, as a charitable company limited by guarantee. It is governed by its Memorandum and Articles of Association.

The directors and trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

Walter D. Wyse
(Resigned 11 March 2024)
John B. Prentice
Ian H. M. Fleming
Elizabeth J. Robinson
Michael J. Robinson
Trevor Warne
Graham R. Fleming

Appointment of directors and trustees

Potential directors and trustees are appointed by existing directors and trustees. The number of directors and trustees shall be no more than 10 and up to one individual person may be appointed by Grantshouse Community Council.

The charitable company has a board of directors and trustees who set the strategy and policy of the charitable company and are responsible for the day to day management of the charitable company.

The charitable company also has members, who elect people to serve as directors and trustees and take decisions in relation to any changes in the Memorandum and Articles of Association.

Director and trustee induction and training

New directors and trustees are given a copy of the Memorandum and Articles of Association, the latest report and financial statements, and all the charitable company's documents on governance. Subject to their experience and expertise, they are also given pamphlets issued by the Office of the Scottish Charity Regulator explaining the duties of Trustees of Charities and offered training in any area of their duties which they think they would like strengthening.

 

None of the directors and trustees have any beneficial interest in the charitable company. All of the directors and trustees are members of the charitable company and guarantee to contribute £1 in the event of a winding up.

GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 4 -

Public benefit

Throughout this report the directors and trustees have sought to highlight those activities undertaken by the charitable company in furtherance of its charitable objectives for the public benefit. In considering the operations, achivements and performance and finances of the charitable company, the directors and trustees are satisfied that public benefit has been provided in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and guidance provided by the office of the Scottish Regulator.

Statement of Directors and Trustees responsibilities

The directors and trustees, who are also the directors of Grantshouse Development Company Limited for the purpose of company law, are responsible for preparing the Directors And Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the directors and trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the directors and trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

 

The directors and trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Directors and Trustees report was approved by the Board of Directors And Trustees.

Ian H. M. Fleming
Trevor Warne
Director and Trustee
Director and Trustee
Dated: 16 January 2025
Dated:16 January 2025
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS AND TRUSTEES OF GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
- 5 -

I report on the financial statements of the charitable company for the year ended 31 May 2024, which are set out on pages 6 to 15.

Respective responsibilities of directors and trustees and examiner

The charitable company’s directors and trustees, who are also the directors of Grantshouse Development Company Limited for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The directors and trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

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

Roseanne Bennett FCA
17 Walkergate
Berwick-upon-Tweed
Northumberland
TD15 1DJ
Dated: 20 January 2025
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2024
- 6 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2024
2024
2024
2023
Notes
£
£
£
£
Income from:
Donations and legacies
2
5,000
39,071
44,071
59,261
Charitable activities
3
250
-
250
75

Investments

4
242
-
242
70
Total income
5,492
39,071
44,563
59,406
Expenditure on:
Charitable activities
5
9,545
9,405
18,950
12,614
Net movement in funds
(4,053)
29,666
25,613
46,792
Fund balances at 1 June 2023
27,027
176,801
203,828
157,036
Fund balances at 31 May 2024
22,974
206,467
229,441
203,828

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2024
- 7 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
Notes
£
£
£
Income from:
Donations and legacies
2
15,000
44,261
59,261
Charitable activities
3
75
-
75

Investments

4
70
-
70
Total income
15,145
44,261
59,406
Expenditure on:
Charitable activities
5
8,377
4,237
12,614
Net movement in funds
6,768
40,024
46,792
Fund balances at 1 June 2022
20,259
136,777
157,036
Fund balances at 31 May 2023
27,027
176,801
203,828

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
BALANCE SHEET
AS AT 31 MAY 2024
31 May 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
94,583
86,443
Current assets
Debtors
12
125
-
Cash at bank and in hand
136,567
118,105
136,692
118,105
Creditors: amounts falling due within one year
13
(1,834)
(720)
Net current assets
134,858
117,385
Total assets less current liabilities
229,441
203,828
Net assets excluding pension liability
229,441
203,828
The funds of the charitable company
Restricted income funds
14
206,467
176,801
Unrestricted funds
22,974
27,027
229,441
203,828

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2024.

The directors and trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with section 386 of the Act and section 44 of the Charities and Trustee Investment (Scotland) Act 2005 and for preparing accounts which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 accounts, so far as applicable to the charitable company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the directors and trustees on 16 January 2025
Ian H. M. Fleming
Trevor Warne
Director and Trustee
Director and Trustee
Company registration number SC342830 (Scotland)
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
- 9 -
1
Accounting policies
Charity information

Grantshouse Development Company Limited is a private company limited by guarantee and incorporated in Scotland. The registered office is Ivy Bank, Main Street, Grantshouse, TD11 3RW.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charitable company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charitable company is a Public Benefit Entity as defined by FRS 102.

 

The charitable company has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors and trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors and trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the directors and trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Incoming resources
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts.

1.5
Resources expended

All expenditure is accounted for on an accruals basis. Costs are allocated to appropriate headings, based on the activity to which they are attributable.

GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
1
Accounting policies
(Continued)
- 10 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation is provided on land
Plant and equipment
15% reducing balance
1.7
Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Donations and legacies
Unrestricted
Restricted
Total
Total
funds
funds
2024
2024
2024
2023
£
£
£
£
Donations and gifts
5,000
39,071
44,071
59,261
3
Charitable activities

 

2024
2023
£
£
Other income
250
75
4

Investments

Unrestricted
Total
funds
2024
2023
£
£

Bank interest

242
70
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 11 -
5
Charitable activities

Direct charitable expenditure

Management and administration costs

Depreciation

Total
2024
Total
2023
£
£
£
£
£
Depreciation and impairment
-
-
1,088
1,088
601

Field maintenance

354
-
-
354
562

Repairs

785
-
-
785
1,076

General administrative expenses

-
1,156
-
1,156
113

Insurance

-
436
-
436
283

Rates

-
5,226
-
5,226
328

Development officer

-
5,092
-
5,092
3,636
Houndwood project - Restricted fund
-
3,225
-
3,225
-
1,139
15,135
1,088
17,362
6,599
Grant funding of activities (see note 6)
-
-
-
-
5,000
Share of governance costs (see note 7)
1,588
-
-
1,588
1,015
2,727
15,135
1,088
18,950
12,614
6
Grants payable
2024
2023
£
£
Reston Playpark
-
5,000
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 12 -
7
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Independent examination fees
-
750
750
-
500
500

Accountancy fees

-
838
838
-
515
515
-
1,588
1,588
-
1,015
1,015
Analysed between
Charitable activities
-
1,588
1,588
-
1,015
1,015

Governance costs includes payments to the Greaves West & Ayre of £750 (2023: £500) for independent examination fees.

                                        

8
Directors And Trustees

None of the directors and trustees (or any persons connected with them) received any remuneration (2023: £Nil) or expenses (2023: £Nil) during the year.

9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0
10
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 13 -
11
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Total
£
£
£
Cost
At 1 June 2023
83,038
7,600
90,638
Additions
5,214
4,014
9,228
At 31 May 2024
88,252
11,614
99,866
Depreciation and impairment
At 1 June 2023
-
4,195
4,195
Depreciation charged in the year
-
1,088
1,088
At 31 May 2024
-
5,283
5,283
Carrying amount
At 31 May 2024
88,252
6,331
94,583
At 31 May 2023
83,038
3,405
86,443
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
125
-
13
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,114
-
Accruals and deferred income
720
720
1,834
720
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 14 -
14
Restricted funds

The income funds of the charitable company include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

At 1 June 2023
Incoming resources
Resources expended
At 31 May 2024
£
£
£
£
Tangible Fixed Asset Fund
3,404
4,015
(1,088)
6,331
Shop Renovation Fund
173,397
35,056
(8,317)
200,136
176,801
39,071
(9,405)
206,467
Previous year:
At 1 June 2022
Incoming resources
Resources expended
At 31 May 2023
£
£
£
£
Tangible Fixed Asset Fund
4,005
-
(601)
3,404
Shop Renovation Fund
132,772
44,261
(3,636)
173,397
136,777
44,261
(4,237)
176,801

Tangible Fixed Asset Fund

Grants and donations were received by the charitable company specifically to fund capital expenditure on plant and equipment to assist with Community Projects. Similarly, depreciation relating to this plant and equipment is allocated to this fund in order to represent the assets net book value.

 

Shop Renovation Fund

The Shop Renovation Fund has been set-up by the charitable company in order to allocate all those grants and donations received during the year which are specifically for the shop renovation project.

15
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.

At 1 June 2023
Incoming resources
Resources expended
At 31 May 2024
£
£
£
£
General funds
27,027
5,492
(9,545)
22,974
Previous year:
At 1 June 2022
Incoming resources
Resources expended
At 31 May 2023
£
£
£
£
General funds
20,259
15,145
(8,377)
27,027
GRANTSHOUSE DEVELOPMENT COMPANY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 15 -
16
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 May 2024:
Tangible assets
-
94,583
94,583
Current assets/(liabilities)
22,974
111,884
134,858
22,974
206,467
229,441
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 May 2023:
Tangible assets
-
86,443
86,443
Current assets/(liabilities)
27,027
90,358
117,385
27,027
176,801
203,828
17
Related party transactions

During the year, the charitable company paid £Nil (2023: £159) to a director and trustee for field maintenance and grass cutting incurred. At the year end, £Nil (2023: £Nil) remained outstanding.

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