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 cU￿entlY 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 f￿anCIal year and of the sU￿lUS 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 Ca￿led 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