REGISTERED COMPANY NUMBER: SC455704 (Scotland)

REGISTERED CHARITY NUMBER: SC044191

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Baldernock Community Development Trust

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

9

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 July 2025. 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

Objects

The Company's Objects are fully set out in the Articles of Association, generally to provide recreational facilities and activities within the community of Baldernock by Glasgow, and the public in general, with the object of improving the conditions of life for the intended persons.

Significant activities

During the year The Baldernock Trust had calendars printed which were sold at a net profit of £587. The Baldernock Trust sold tartan items from the existing stock at a profit of £184. There was a remaining stock of tartan items at 31 July 2025 of £325 at the original cost.

Free social evenings have been organised for adults and children in the community of Baldernock. These took place on a monthly basis at the local golf club.

FINANCIAL REVIEW

During the year the charity generated income of £1,340 and the Statement of Financial Activities shows a small deficit of £40. At 31 July 2025 total funds was £4,309. The trustees are satisfied with the financial position.

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.

Affiliation

During the year the company remained a member of the Development Trusts Association of Scotland. Membership is covered through to 1 April 2026.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC455704 (Scotland)

Registered Charity number

SC044191

Registered office

The Jaw Bardowie

Milngavie

Glasgow

G62 6HD

Trustees

Ms K V Currie

Ms R M Jarvis

Professor D J Mellor

Mrs M R Mill (appointed 25.11.2024)

Ms N A Nisbet (appointed 25.11.2024)

Ms S A Stanley

Dr M L Wiseman-Orr

S M Hazell

Mrs H A Hazell

Independent Examiner

Bell Barr & Company

Chartered Accountants

2 Stewart Street

Milngavie

Glasgow

G62 6BW

Approved by order of the board of trustees on 28 May 2026 and signed on its behalf by:

Ms K V Currie - Trustee

I report on the accounts for the year ended 31 July 2025 set out on pages four to nine.

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.

Jennifer Irvine

The Institute of Chartered Accountants of Scotland

Bell Barr & Company

Chartered Accountants

2 Stewart Street

Milngavie

Glasgow

G62 6BW

29 May 2026

31.7.25

31.7.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

15

-

Charitable activities

Grants

-

125

Other trading activities

2

1,302

1,089

Investment income

3

23

48

Total

1,340

1,262

EXPENDITURE ON

Raising funds

518

-

Charitable activities

Baldernock Community Development

862

618

Total

1,380

618

NET INCOME/(EXPENDITURE)

(40

)

644

RECONCILIATION OF FUNDS

Total funds brought forward

4,349

3,705

TOTAL FUNDS CARRIED FORWARD

4,309

4,349

31.7.25

31.7.24

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Stocks

5

325

441

Cash at bank

4,344

3,908

4,669

4,349

CREDITORS

Amounts falling due within one year

6

(360

)

-

NET CURRENT ASSETS

4,309

4,349

TOTAL ASSETS LESS CURRENT LIABILITIES

4,309

4,349

NET ASSETS

4,309

4,349

FUNDS

7

Unrestricted funds

4,309

4,349

TOTAL FUNDS

4,309

4,349

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

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 28 May 2026 and were signed on its behalf by:

K V Currie - Trustee

H A Hazell - Trustee

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.

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.

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.

The charity has no restricted funds.

2.	OTHER TRADING ACTIVITIES

31.7.25

31.7.24

£

£

Sale of tartan

300

1,089

Sale of calendars

990

-

Events

12

-

1,302

1,089

3.	INVESTMENT INCOME

31.7.25

31.7.24

£

£

Bank interest

23

48

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

325

441

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Accrued expenses

360

-

7.	MOVEMENT IN FUNDS

Net

movement

At

At 1.8.24

in funds

31.7.25

£

£

£

Unrestricted funds

General fund

4,349

(40

)

4,309

TOTAL FUNDS

4,349

(40

)

4,309

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

1,340

(1,380

)

(40

)

TOTAL FUNDS

1,340

(1,380

)

(40

)

Comparatives for movement in funds

Net

movement

At

At 1.8.23

in funds

31.7.24

£

£

£

Unrestricted funds

General fund

3,705

644

4,349

TOTAL FUNDS

3,705

644

4,349

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

1,262

(618

)

644

TOTAL FUNDS

1,262

(618

)

644

8.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2025.