The trustees present their annual report and financial statements for the year ended 31 March 2025.
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 charity's Articles of Association, 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)".
The charity's objects are:
1. Fostering, encouraging and supporting local community involvement and participation in a range of sustainable, reuse and environmental projects across Argyll and Bute.
2. The promotion of community education, beach cleaning and marine issues through continuing delivery of The Beaches and Marine Litter Project.
3. To support the ‘Reduce, Reuse, Recycle’ agenda; promoting waste reduction, consumer choice and increased levels of re-use across a wide range of domestic goods in order to achieve the desired outcomes of reductions in landfill and a Zero Waste society. Developing sustainable reuse facilities including the Lorn and Oban Reuse Initiative.
4. Delivery of community clean-ups including but not limited to coastal areas.
5. To embrace wider environmental issues such as climate change which complement the activities as stated.
6. The organisation shall have the power to do all things necessary for the fulfilment of its objects.
The trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator in deciding what activities the charity should undertake.
The charity acknowledges the support of various volunteers who continue to assist in the delivery of reuse and repair of furniture and Beach clean ups throughout Argyll.
Achievements since 2023-24 Annual report;
The GRAB Trust has been able to grow service delivery and outputs in the 12 months to 31 March 2025.
The Beaches project continued to be funded and improves on its deliverables each year. Project delivery including our work with schools across Argyll & Bute and online services were maintained including new teaching resources linked to the Curriculum for Excellence. Community engagement was maintained through regular events & activities, partnership working, social media, newsletter, recycling information and seminars.
The LORI (Lorn & Oban Reuse Initiative) Project has continued with fresh demand for quality reuse goods to support agencies and tenants going into new tenancies. Diversion from waste has increased year-on- year. LORI was supported by external grants to make physical improvements to the site including improved access to the store, fitting new retail glazed doors, communications were improved with new literature distributed door-to-door across communities, an upgraded EPOS system improving customer service and generating the facility to capture customer data for Gift Aid.
Our network of litter picking stations and hubs has further expanded to include island locations, and these are detailed on our google map. The world problem of marine litter highlighted at Arrochar received new impetus through new partnerships within the community and higher education establishments in Scotland and the UK. Acting in partnership with the University of Glasgow Waste Stories Project and Keep Scotland Beautiful Upstream Battle initiative GRAB engaged with young people across Argyll and Bute and the wider Clyde corridor.
Affiliated with Circular Communities Scotland, our skills sharing forum, ReMake Argyll continues to deliver best practice in the sector. Our award-winning volunteers have shared their time and talents to increase community skills and encourage local people to waste less and learn more. New volunteers joined the program in the 12 months to March 2025. Building on our 5-star rated workshops the monthly Repair Café has expanded into further communities, exposing the project to new partners and an increasing number of households. The focus remains firmly on share and repair including sewing machine skills, hand sewing, self-care, electrical and mechanical repairs, preserves and cycle maintenance.
Short Term Aims are:
Look for new funding for our core activities, to continue to support and encourage projects that will divert tonnage from landfill and increase reuse and repair rates.
Continue to look for financial sustainability for all GRAB projects.
Continue to identify and support new project opportunities (e.g. Climate Change, Re-use initiatives and Waste Prevention).
Support and develop the use of volunteers and trainees to support local initiatives.
Long Term Aims are:
Evolve and adapt to continue to meet our environmental objectives, but develop the group for future security.
Develop the site up at LORI to increase capacity and resilience.
Aside from the income generated by the Reuse shop, the principal funding sources for the charity are currently by way of grants from a variety of sources and ‘in-kind’ support from Argyll and Bute Council.
The charity plans to continue the activities outlined in this report in the forthcoming years subject to satisfactory funding arrangements.
It is the policy of the charity 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 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 charity’s current activities while consideration is given to ways in which additional funds may be raised.
Unrestricted funds totalling £200,689 (2024: £293,104) were available to the Trust as at the year end. A portion of the unrestricted reserves is to be allocated to future project work including capital expenditure in 2025/26. In 2023/24 The Trustees agreed to set aside funds of £120,000 to a designated fund to support future capital renewals projects at LORI. This agreement is carried forward into 2025/26. The Trustees continue to explore avenues of support in order to continue to have funds available for unrestricted purposes for the Trust.
Funding
During 2024-25 GRAB Managed three main projects: The Beaches & Marine Litter Project, The Lorn & Oban Reuse Initiative (LORI) and skills sharing forum ReMake Argyll.
The Beaches and Marine Litter Project facilitates community beach cleans and provides teaching resources and community education to reduce litter, working particularly closely with local schools.
Lorn & Oban Reuse Initiative - a social enterprise helping individuals and households to reduce, reuse and recycle, by collecting and selling items of furniture that they no longer use. We have a reuse shop, based in a local recycling centre.
ReMake Argyll is our skills sharing reuse forum, where skilled volunteers deliver workshops on reuse skills to communities across the region.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
It is the policy of the Board to minimise exposure by ensuring that the value of creditors does not exceed the value of debtors and funds at call or short notice. It is usual practice to ensure that funds in hand /overdraft limit are sufficient to pay the following 3 months payroll, Tax and National Insurance and Direct Debit Payments.
The Directors have examined the major strategic, business and operational risks, which the charity faces and have implemented a risk management strategy, which comprises:
An annual review of the risks which the charity may face;
Current funding ceasing from either political change or under performance.
Loss of infrastructure through fire or accident, including buildings & equipment.
Negative publicity.
Loss of key employee, both temporary or permanently.
The establishment of systems and procedures to mitigate those risks identified in the plan;
Establishing a Service Level Agreement with Argyll & Bute Council for ‘in-kind’ services e.g. payroll, office space and IT support.
Establishing a Fire action / accident policy with suitable equipment in place.
Health and Safety issues when dealing with Furniture reuse and the Beaches project.
The implementation of procedures designed to minimise any potential impact on the charity should any of those risks materialise.
Constantly looking for new sources of secure funding either as replacement or as additional income.
With any negative publicity it would be necessary to review situation, publicise to alleviate situation & take action to prevent situation occurring.
Producing a company Environmental Policy to promote sustainable work practices.
As part of the Risk Review the Aims & Objectives of the charity are reviewed annually as part of the Chair’s annual report.
The charity is a company limited by guarantee having no share capital.
The 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:
Trustees follow the guidance available from Government (https://www.gov.uk/government/publications/finding-new-trustees-cc30/finding-new-trustees) for appointing new trustees to the board
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
There is a core group of Trustee's who are responsible for the core running of the Charity which is supported by a number of paid staff and a voluntary group of members who carry out duties on behalf of the Charity.
The GRAB Trust continues to attend conferences and training events, encouraging the staff to actively seek and partake in relevant training.
Supported National Campaigns, include Keep Scotland Beautiful, Keep Britain Tidy, Great British Spring Clean, Plastic Free July, Marine Conservation Society, Great British Beach Clean and Litter Quest, Environmenstrual Week, European Waste Reduction Week, Unblocktober.
Commitments to community groups and networks
Circular Communities Scotland
This is a membership organisation that offers information and support for local community resource groups.
The GRAB Trust continues to work in partnership with national and local groups that include: the Marine Conservation Society, Marine Scotland, Surfers Against Sewage, Zero Waste Scotland, Keep Scotland Beautiful, Keep Britain Tidy, Argyll and Bute Council, Loch Lomond and the Trossachs National Park, Luss Estates, Darwin200, City To Sea, Sea Changers, Heriot Watt University, York University, The University of Glasgow, British Science Association, SAMS, ACT, ABCAN, Argyll Outdoor and Woodland Learning (OWL), STEM Scotland, St Connans Kirk (Oban) and Christ Church (Lochgilphead) and Live Argyll. Industry partners included Cheeky and Hey Girls for the reusable period product project and ecoffee cup for Waste-free Takeaway study.
The GRAB team continue to promote The GRAB Trust, and its activities and services. The Trust is active within local communities including presentations to schools, community beach cleans and presentations to community and special interest groups.
BEACHES & MARINE LITTER PROJECT Activities
Outputs & Activities achieved in 2024-25
School outdoor workshops and beach cleans: 84 events
Community events: 21
The Trust supported communities across Argyll and Bute from attendance at Charity days to activities with youth organisations, health & wellbeing forums and community action on Climate Change. Among the groups supported were:
Plastic Free Helensburgh.
Argyll Wellbeing Hub
Oban Climate Café
Dunoon Community Development Trust.
Association of Self-Catering Accommodation Providers
Inner Wheel Dunoon
Cairndow community
Enable Helensburgh
Time for Change Argyll.
Litter Pick Stats:
71 clean up events Covering 33km
744 bags of litter were collected weighing approx. 3 tonnes (2967kg)
718 under 18 year olds participated
349 adults participated
15 Litter Grant awards totalling £2,093.25
Other projects:
Upstream Battle
Working with Keep Scotland Beautiful on an educational project engaging pupils at schools throughout Greater Glasgow and the Clyde valley areas (including Argyll and Bute) focusing on the Arrochar Litter Sink.
Arrochar Litter Sink Education and Art Competition.
Waste stories
Reusable Cup Trial Capacity Building Grant
Supported by the Highlands and Islands Community Climate Change Grant, The Trust partnered with researchers from Heriot Watt University and York University Management School.
Transitioning beyond single-use plastic drinks cups: an emergent social marketing case study in Scotland. - research paper published by the European Journal of Marketing Special Issue on Delivering Impact for Social Good.
Arrochar Survey - The Arrochar Litter Sink
Publication of the Arrochar Report (Report on the current state of the beach which is included as an annex to The Argyll and Bute Beach Litter Report) saw an increased focus and new awareness locally, nationally and internationally on Arrochar. The Trust sought entry to the Scottish Government’s CivTech innovation program to bring new ideas and solutions to bear on Arrochar.
BSA Community Leaders
Project officers continue to provide workshops and support as members of the British Science Association (BSA) Community Leaders Program.
Completion of successful Rubbish STEM Challenge aimed at schools and youth groups in partnership with Argyll and the Isles Coast and Countryside Trust (ACT) and Argyll and Bute STEM (ABSTEM), funded by the BSA Community Leaders Project.
The installation of six new island hosted litter pick equipment sets was supported with BSA Community Leaders funding.
ReMake Argyll
ReMake Argyll offered 28 workshops to communities, directly engaging with around 168 people
Successful project outputs included – Repair Café, Sewing Machine Driving Licence, ReMake Self-Care, ReMake Spring Cleaning, Preserve Your Glut & Basic Upholstery.
11 Volunteers have participated in the delivery of workshops over the past year
David Hayter, Lead repair Café volunteer, won Mid-Argyll Regional Hero award at the Volunteer of The Year Awards.
8 Sewing Machine Driving Licence courses have been held over the past year across Argyll in Helensburgh, Oban, Campbeltown and Lorn continuing to be usually fully booked in under 48hrs.
6 Repair Cafes were held in Ardfern & Lochgilphead, Mid-Argyll offering electrical/mechanical repair alongside specialist services such as furniture and upholstery surgery, Bike maintenance & Winterise your petrol-powered tools. Over 25 items including kitchen mixers, lamps, barometers, laptops and vacuums came through the repair café with an average of 60% repair rate saving 15 items from landfill. 2 repair café volunteers are now qualified PAT testers.
In addition to ReMake Spring Cleaning a new workshop was developed, ReMake Self-Care. This workshop guided participants to the possibilities of using locally foraged, and everyday ingredients to care for themselves in place of petroleum based and synthetic skin care.
Preserve Your Glut saw the GRAB Trust join with 84yr old local preserve making legend, Pat, using community donated fruit gluts and jars. 8 people came together from ages 7 to 84 to make 150 jars of preserves that were shared amongst the participants and donated back to the community.
Basic Upholstery Course. A collaboration between The GRAB Trust, local small business ReFabrikate & LORI whereby tools and furniture was saved by LORI from landfill for participants to use to learn basic upholstery skills.
3 volunteers and ReMake Argyll project coordinator attended the Share & Repair Network gathering in Stirling where they shared best practice and experience with share and repair groups across Scotland and learnt new sewing machine repair skills.
LORN & OBAN REUSE INITIATIVE Activities
Outcomes and Activities achieved in 2024-25:
Streams diverted (inc. Furniture, Household and Leisure) - 11
Tonnage Diverted from Landfill – 66.4
Customers supported (number of transactions) – 9911
Facebook followers 5,673
Number of jobs sustained - 4 Number of volunteers – 8
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 9 to 24.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
My examination is 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking 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.
In the course of 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 Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Group For Recycling In Argyll And Bute Trust Limited is a private company limited by guarantee incorporated in Scotland. The registered office is c/o Argyll & Bute Council, Kilmory, Lochgilphead, ARGYLL, PA31 8RT.
The financial statements have been prepared in accordance with the charity's Articles of Association, 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the 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.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is all considered as expenditure on charitable activities and includes the cost of running the Charity as well as grants. Grants payable are charged in the year when the offer is conveyed and a valid expectation created with the recipient that the grant will be paid. Any grants awarded and not claimed are recognised as refunds in the year they are not claimed. All costs are inclusive of irrecoverable VAT.
Property, plant and equipment 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:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity 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).
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.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
LORI
BMLP
Staycation
Adapt and Thrive
ReMake
Travel & subsistence
Training & development
Subscription & conferences
Advertising
Postage and office costs
Sub-contractors
Repairs and maintenance
Project materials
Bank and similar charges
Room hire
Volunteer costs
Consultancy fees
Motor running costs.
Leasing costs
LORI
BMLP
Staycation
Adapt and Thrive
Jubilee project
Travel & subsistence
Training & development
Subscription & conferences
Advertising
Postage and office costs
Sub-contractors
Repairs and maintenance
Project materials
Bank and similar charges
Room hire
Volunteer costs
Consultancy fees
Motor running costs.
Leasing costs
Support and Governance costs includes payments to the Independent Examiners of £2,904 (2024: £3,006) for the independent examination of the accounts (£1,596) and other accounting services (£1,308)
None of the Trustee's (or any persons connected with them) received any remuneration during the year (2024- none).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
A total of £120,000 of unrestricted funds was allocated as designated funds to fund future capital renewals projects at LORI.
The borrowings figure of £30,826 (2024 - £21,477) represents funds owed to Argyll and Bute Council who run the payroll on behalf of the Trust along with payment of miscellaneous expenses throughout the year. This balance is offset against monthly income generated from the LORI project which is transferred back to the Council to cover costs on a monthly basis.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
These are unrestricted funds which are material to the charity's activities.
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. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).