Llp4 PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2024 SCOTTISH CHARtTY NUMBER: SC007057 WALTON KILGOUR Chartered Accountants 26130 Bonnethill Road Pitlochry Perthshire PH16 5BS
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Contents Page(s) Trustee Annual Report Receipts and Payments Account ststement of B41ances Notes to the accounts &7 Independent Examiners Report
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Trustee AnnuAI Report for the ye&r ended 30 September 2024 Charity Name Pitlocbry Senior Citizens Good Neighbour Association Registered Charity Number SC007057 Date of transfer to SCIO 13 May 2016 Principal Address 52 Bonnethill Road Pitlochry PH165ED Bankers Bank ot. Scotland Tbe Direct Business PO Box 1000 BX2 ILB Skipton Building Society 179 High Street Perth PHI SUN Coverning document The Association was a charitable unincorporated association up to 13 May 2016 having commenced activities in the forni we now know it in 1997. From 13 May 2016 the Association was incorporated as an SCIO with an updated written constitution. The pury)oses and administration arrangements are 8¢t out in our constitution.
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Truste¢ Annual Report for the year ended 30 September 2024 (continued) Trustee recruitment and appointment Membership of the Association is open to those individuals who are volunteers of the charity. Any person wishing to become a member must submit a written application to the Board of Trustees for Consideration. Trustees are elected each year at the Annual Members Meeting for the temi of one year. Nomination of the Elected Trnstees shall be in writing by not less than any two members. Election of Trnstees shall be by vote of the members for each vacancy. Charitable purposes Our purposes, as recorded in our constitution, are to provide support, welfare and relief to those in Pitlochry and District who are disadvantaged by way of age andlor disability, and their Carers, to include providing and managing.. (a) Community transportation services to provide access to relevant or necessary destinations (such as hospital, day care facilities, shops. church services etc.). (b) Social outings and special events. Revlew of activities in the year The Association runs a minibus for the benefit of elderly people within Pitlochry which includes transportation to and from the following activities: To day care facilities and back again at the end of the day days a week. From their home to Pitlochry Co-op every Wednesday for their shopping. Sunday run to the Church of Scotland every second week. Towards the end of September we reintroduced the monthly trip to Perth. supported two We also provide transportation to the Town and County club when they meet on a Thursday and to the Moulin coffee Morning group every Wednesday. In addition a few ad-hoc social trips were also undertaken this year. The above activities are supported by a pool of I I drivers all of whom are MIDAS certified or cUentlY undertaking MIDAS training. We still receive grants from Perth and Kinross Council and Transport Scotland. In addition we were the recipients of several kind donations this year over the festive season, including the usual local Christmas Post delivery. A major grant of £3,000 was the result of being the organisation chosen by the Pitlochry High School group who won the YPI Scotland award.
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Trustee Annual Report for the year ended 30 September 2024 (tontinued) Policy on reserves The general thnd is primarily held to meet the working capital of the Association not covered by donations, fares and grants. As a result of the surplus of £3,575 for the y¢ar, th¢ Association held unrcstriclcd funds of £60,187 at the year end. Th¢ high reserve currently held is also intended to provide foT a replacement bus in the ture. Statement of Committee Members, responsibilities The Committ¢¢ is rrquircd to Prepare financial statem¢nls for cach financial year which give a trne and fair view of the stale of affairs of the Association as at the end of the fanCIal year and of the sUlUS or deficit of the AssocLation for that period. In preparing these financial statements, the Committee are required to: select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonabl¢ and prud¢nt' prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Association will continue in operation. The comrnittee members are responsible for keeping proper accounting records, which should disclose with reasonable accuracy al any time the financial position of the Association and enable them to ensure that the financial statements have been properly prepared from the records of the Association. are in agreement therewith and comply with the ChaTlties and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Association's constitution. They are also responsible for safeguarding the assets of the Association and hence for taking reasi)nable steps for th¢ pr¢v¢ntion and det¢ction of fraud and other irregularities. Appmved bv the Tnistees and signed on their behalf by Date: 9 December 2024
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Receipts and payments account For the year ended 30 September 2024 Restrleted Fund 2024 Unre$tri¢ted FuThd 2024 Tot#1 Total 2024 2023 RECEIPTS Donations Fares Grants Bank interest 1.987 1.ioo 3,457 804 7,348 1,987 I,ioo 4,453 804 8,344 582 936 478 137 2,133 996 996 RECEIPTS RELATING TO ASSET SALES Proceeds from sale of fixed assets 996 7.348 8,344 2,133 PAYMENTS FOR CHARITABLE ACTJVITIES Fuel Repairs Midas Insurance Other payments 836 836 1,004 572 1,916 141 4,469 752 1,229 1,004 572 1,558 141 3,107 358 1,506 301 3,788 1,362 GOVERNANCE COSTS Independent exarniner's fee 300 1,362 3,407 PAYMENTS RELATING TO ASSET MOVEMENTS Purchases of fixed assets 300 4,769 300 4,088 1,362 3.407 4,769 4,088 (Deficlt)/Surplus for year 366 3,941 1,955 All amounts rel&te to continuing operations. There were no recognised gains and losses other than the (deficit)Isurplus for the financial year reported above.
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Statement of Balances as at 30 September 2024 Restricted Fund 2024 UDrestricted Furnd 21124 Total Tot41 2024 2023 Balanc¢ as at l October 2023 (Deficit)ISuTplus for year 366 366 56,246 3.941 56.612 3.575 58,567 1.955 Balan¢¢ as at 30 S¢pt¢mb¢r 2024 60,187 Represented by.. Current assets Current account at Bank of Scotland Skipton BS l Yr Fixed Bond 36,399 36,399 33,629 60.187 60.187 56,612 Assets Renault Bus MX19 LLP at cost on purchase date of16 April 2019 Fares Accrued bank inlerest Grant income 35,253 178 635 35,253 35 487 38.566 35.775 Lfiabilities Independent examiner's fee Fuel 300 300 305 305 Approved by the Comrnittee on 9 December 2024 and signed on ils behalf by..
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Notes to the Accounts for the year to 30 September 2024 Accounting policies (a) basis ofaccounting The financial statements have been prepared under the historical cost convention. (b) Income is included in the financial statements when received and entered in the accounting records (i.e. under the cash basis). (c) Expenditure is charged to the income and expenditure accounts on an as paid basis (i.e. under the cash basis). (d) The Association is not Tegistered for Value Added Tax purposes. Remunerationlreimbursement of expenses No remuneration was paid to any Office Bearer OT Committee member in the year (2023 £nil). During the year no Office Bearer (2023 totalling £nil (2023 £nil). none) was reimbursed expenses
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Notes to the Accounts (continued) for the year to 30 September 2024 Funds The nature and PUTpose of each nd is as follows: Generalfynd This comprises donations, fund raising proceeds and bank interest received that will be spent on the primary object of the Association. Restrictedfund This comprises: Perth & Kinross Community Transport Fund grant towards the Minibus tail-lift maintenance, insurance, annuaI service, MOT and regular health checks. Perth & Kinross contribution towards the Public Liability Insurance for the year. Community TraD5port Fund Insurance FllBd Total Opening Balance 366 366 RECEIPTS Grants 900 96 996 PAYMENTS Repairs Insurance (1,004) 262 (1,004) 358 96 Closing Balance
Independent Examiner's Report to the members of Pitlochry Senior Cltizens Good Neighbour Association. I report on the accounts of the charity for the year ended 30 September 2024 which are set out on pages 4 to 7. Respective responsibilities of trustees and examiner Th¢ charity's trustees are responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland) Act 2005 2nd the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulatton 10(1 ) (d) of the 2006 Accounts Regulatiolls does not apply. It is my responsibility to examine th¢ accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examlner's statement My examination is Caled out in accordance with Regulation I l of the 2006 Accounts Regulations. An examination includes a review of the aLcounling records kept by th¢ charity and & comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. Th¢ procedures undertaken do noi provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view Ven by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my &ttention to which, in my opinion, atfrntion should be drawn in order to enable a proper understanding of the accounts to be reached. Walton Kilgour Chartered Accountants 26130 Bonnethill Road Pitlochry PH16 5BS Date: 9 December 2024