Botaniko	
Community Development District	

Unaudited Financial Reporting	
December 31, 2025	

Table of Contents

	Balance Sheet

	General Fund

	Debt Service Fund Series 2020

	Capital Projects Fund Series 2020

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Botaniko	
Community Development District	
Combined Balance Sheet	
December 31, 2025	
General	Debt Service	Capital Project	Totals	
Fund	Fund	Fund	Governmental Funds	

Assets:	
Cash:	
Operating Account	

$	282,152	$	-	$	-	$	282,152

Investments:	
Series 2020	
Reserve	
Revenue	
Acq & Construction	

-	
-	
-	

214,669	
266,500	
-	

-	
-	
1,641	

-	
214,669	
266,500	
1,641	

Fund Balance:	
Nonspendable:	
Prepaid Items	
Restricted for:	
Debt Service - Series	
Capital Project - Series	
Unassigned	

-	
1,641	
-	

607,606	
1,641	
153,922	

Due from General	-	126,437	-	126,437

Total Assets	$	282,152	$	607,606	$	1,641	$	891,399	
Liabilities:	
Accounts Payable	$	1,793	$	-		$	-		$	1,793	
Due to Debt Service	126,437		-		-	126,437	

Total Liabilites	$	128,230	$	-	$	-	$	128,230	

	$	-	$	-	$	-	$	-	
					
	-	607,606			
					
	$153,922	-			
Total Fund Balances	$	153,922	$	607,606	$	1,641	$	763,169	
					
Total Liabilities & Fund Balance	$	282,152	$	607,606	$	1,641	$	891,399	

Page 1

Botaniko	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/25	Thru 12/31/25	Variance	

Revenues:		
Special Assessments - On Roll	$  75,000	
Misc Income	-	

$	51,375	
-	

$  51,375	
533	

$	-	
533	

Total Revenues	$ 75,000	$	51,375	$ 51,908	$	533	
Expenditures:					
General & Administrative:					
Engineering	$	5,000	$	1,250	$	1,103	$	148	
Attorney	14,000	3,500	2,640	860	
Annual Audit	4,700	-	-	-	
Assessment Roll	400	400	400	-	
Arbitrage Rebate	550	-	-	-	
Dissemination Agent	2,650	663	662	-	
Trustee Fees	4,434	-	-	-	
Management Fees	25,221	6,305	6,305	-	
Property Appraiser	400	400	400	-	
Website Maintenance	1,837	459	459	-	
Telephone	150	38	-	38	
Postage & Delivery	400	100	4	96	
Insurance General Liability	6,619	6,619	6,378	241	
Printing & Binding	700	175	13	162	
Legal Advertising	2,500	625	-	625	
Other Current Charges	1,500	375	362	13	
Property Taxes	1,050	1,050	1,110	(60)	
Office Supplies	149	37	-	37	
Dues, Licenses & Subscriptions	175	175	175	-	
Contingency	2,565	641	-	641	
Total Expenditures	$ 75,000	$	22,812	$ 20,011	$	2,800	

Excess (Deficiency) of Revenues over Expendi	$	-	$	28,563	$  31,897	$	3,333	

Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
	
Net Change in Fund Balance	$	-	$	28,563	$ 31,897	$	3,333	
	
Fund Balance - Beginning	$	-		$ 122,026		
	
Fund Balance - Ending	$	-		$ 153,922		

Page 2

Botaniko	
Community Development District	
Debt Service Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/25	Thru 12/31/25	Variance	

Revenues:		
Special Assessments - On Roll	$ 429,337	
Interest Income	5,000	

$	231,735	
$	4,133	

$	231,735	
4,133	

$	-	
-	

Total Revenues	$ 434,337	$  235,868	$  235,868	$	-	
Expenditures:		
Interest Expense - 11/01	$ 128,447	$	128,447	$	128,447	$	-	
Interest Expense - 05/01	128,447	-	-	-	
Principal Expense - 05/01	175,000	-	-	-	
Total Expenditures	$ 431,894	$  128,447	$  128,447	$	-	

Excess (Deficiency) of Revenues over Expendi	$	2,443	$	107,421	$	107,421	$	-	

Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
		
Net Change in Fund Balance	$	2,443	$  107,421	$  107,421	$	-	
		
Fund Balance - Beginning	$ 199,039	$	500,184	
		
Fund Balance - Ending	$ 201,482	$	607,606	

Page 3

Botaniko
Community Development District Capital Projects Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 12/31/25	Thru 12/31/25	Variance	
Revenues
Interest Income	

$	-	

$	15	

$	15	

$	-	
Total Revenues	$	-	$	15	$	15	$	-	
Expenditures:
Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expendi	$	-	$	15	$	15	$	-	
					
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	-		$	15	$	-	
					
Fund Balance - Beginning			$	1,627		
					
Fund Balance - Ending	$	-		$	1,641		

Page 4

Botaniko	
Community Development District	
Month to Month	

Revenues:	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Special Assessments - On Roll	$	177	$ 10,389	$ 40,809	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	51,375	
Misc. Income	533	-	-	-	-	-	-	-	-	-	-	-	533	
Total Revenues	$	710	$ 10,389	$ 40,809	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  51,908	
Expenditures:														
General & Administrative:														
Engineering	$	-	$	-	$	1,103	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,103	
Attorney	780	1,170	690	-	-	-	-	-	-	-	-	-	2,640	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Assessment Roll	400	-	-	-	-	-	-	-	-	-	-	-	400	
Arbitrage Rebate	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dissemination Agent	221	221	221	-	-	-	-	-	-	-	-	-	662	
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Management Fees	2,102	2,102	2,102	-	-	-	-	-	-	-	-	-	6,305	
Property Appraiser	-	-	400	-	-	-	-	-	-	-	-	-	400	
Website Maintenance	153	153	153	-	-	-	-	-	-	-	-	-	459	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage & Delivery	2	1	1	-	-	-	-	-	-	-	-	-	4	
Insurance General Liability	6,378	-	-	-	-	-	-	-	-	-	-	-	6,378	
Printing & Binding	-	-	13	-	-	-	-	-	-	-	-	-	13	
Legal Advertising	-	-	-	-	-	-	-	-	-	-	-	-	-	
Other Current Charges	114	94	154	-	-	-	-	-	-	-	-	-	362	
Property Taxes	-	1,110	-	-	-	-	-	-	-	-	-	-	1,110	
Office Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Expenditures	$ 10,325	$  4,850	$  4,836	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  20,011	

Excess (Deficiency) of Revenues o	$  (9,615)	$	5,539	$ 35,972	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	31,897	

Net Change in Fund Balance	$ (9,615)	$  5,539	$ 35,972	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  31,897	

Page 5

Botaniko	
Community Development District	
Long Term Debt Report	

	

	

	

	

Special Assessment Bonds, Series 2020

Original Issue Amount:	$7,640,000.00

Term 1:	$800,000.00	
Interest Rate:	2.88%	
Maturity Date:	May 1, 2025

Term 2:	$1,130,000.00
Interest Rate:	3.25%
Maturity Date:	May 1, 2031

Term 3:	$2,195,000.00
Interest Rate:	3.63%
Maturity Date:	May 1, 2040

Term 4:	$3,515,000.00
Interest Rate:	4.00%
Maturity Date:	May 1, 2050

Reserve Fund Definition	50% of Maximum Annual Debt Service Reserve Fund Requirement		$214,669
Reserve Fund Balance	214,669

Bonds Outstanding - 2/14/2020	$7,640,000
Less: Principal Payment - 5/1/21	($150,000)
Less: Principal Payment - 5/1/22	($155,000)
Less: Principal Payment - 5/1/23	($160,000)
Less: Principal Payment - 5/1/24	($165,000)
Less: Principal Payment - 5/1/25	($170,000)

Current Bonds Outstanding	$6,840,000	

Page 6

Botaniko
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts - Broward County Fiscal Year 2026

 Summary		Gross Assessments		
	$	79,787.50	$	456,741.66	$	536,529.16	
					Net Assessments	$	75,000.25	$	429,337.16	$	504,337.41	
ON ROLL ASSESSMENTS				
					allocation in %	14.87%	85.13%	100.00%	
Date	Gross Amount	Discount/ (Penalty)	Commission	Interest	Net Receipts	O&M Portion	2020
Debt Service	Total	

10/24/25	
-	
-	
-	
177.15	
177.15	
177.15	
-	
177.15	
11/21/25	40,715.69	1,564.57	391.51	-	38,759.61	10,389.07	28,370.54	38,759.61	
12/05/25	94,345.86	3,773.78	905.71	-	89,666.37	12,739.47	76,926.90	89,666.37	
12/19/25	162,500.98	6,434.09	1,560.68	-	154,506.21	28,069.07	126,437.14	154,506.21	
	-	-	-	-	-	-	-	-	
	-	-	-	-	-	-	-	-	
TOTAL	$	297,562.53	$	11,772.44	$	2,857.90	$	177.15	$	283,109.34	$	51,374.76	$	231,734.58	$	283,109.34	

60.04%	Percent Collected	
$	214,414.16	Balance Remaining to Collect	

Page 7

Botaniko	
COMMUNITY DEVELOPMENT DISTRICT	

Fiscal Year 2026	
Check Register	

12/1/25 - 12/31/25

Date

check #'s

Amount

12/1 - 12/31	237 - 241	$110,137.18	

TOTAL	$110,137.18	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/21/26	PAGE	1
*** CHECK DATES 12/01/2025 - 12/31/2025 ***	BOTANIKO CDD - GENERAL FUND
BANK A BOTANIKO CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/04/25 00003 10/31/25 196000	202510 310-51300-31500	*	780.00
OCT 25 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	780.00 000237

12/04/25 00001	12/01/25	
	12/01/25	
	12/01/25	
	12/01/25	
	12/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
80	202512 310-51300-34000	*	2,101.75
DEC 25 - MGMT FEES
80	202512 310-51300-31300	*	220.83
DEC 25 - DISSEMINATION
80	202512 310-51300-49500	*	153.08
DEC 25 - WEBSITE ADMIN
80	202512 310-51300-42000	*	1.48
DEC 25 - POSTAGE
80	202512 310-51300-42500	*	12.60
DEC 25 - COPIES
GMS-SF, LLC	2,489.74 000238
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/10/25 00003 11/30/25 196374	202511 310-51300-31500	*	1,170.00
NOV 25 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	1,170.00 000239
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/10/25 00013 12/09/25 12092025 202512 300-20700-10100	*	105,297.44

	BOTANIKO CDD								105,297.44	000240	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- - - - -		- -	-	-	-	-	- - - - - - - - - - -	- - -	
12/10/25 00009	12/04/25 12042025	202512 310-51300-31600			*					400.00		
	FY 2025	ASSESSMENT ROLL										
		MARTY KIAR, BROWARD CTY PROP	APPR							400.00	000241	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - -	- - - - -		- -	-	-	-	-	- - - - - - - - - - -	- - -	
		TOTAL FOR	BANK A							110,137.18		
		TOTAL FOR	REGISTER							110,137.18		

TRANSFER OF TAX RECEIPTS

BOTA BOTANIKO	SRINKUS