PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2025 SCOTTISH CHARITY NUMBER: SC007057 BK PLUS Chartered Certified Accountants 26130 Bonnethill Road Pitlochry Perthshire PH16 5BS
prrLOCIIRY SENIOR CITIZENS GOOD NEIGHBOtJR ASSOCIATION Contents Trustee Annual Report Receipts and Payments Account Ststement of Balances Notes to the aeeounts Independent Examiners Report
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Trustee Annual Report for the year ended 30 September 2025 Charity Name Pitlochry Senior Citizens Good Neigbbour Association Registered Charlty Number SC007057 Date of transfer to SCIO 13 May 2016 Prlncipal Address 74 Bonnethill Road Pitlochry PH16 SED Chairperson Linda Watt Treasurer Fiona Panton John Watt tgsigned 01/01/2025 appointed 0110112025 Secretary lan Moyes Driver Coordinator Ian Moyes Other Conjmittee Members Drivers Co-opted Trustee David Cruikshank Fiona Panton Independent Examiner Graeme Tough CA Bankers Bank of Scotland The Direct Business PO Box 1000 BX2 ILB Skipton Building Society 179 High Street Perth PHI SUN Governing document The Association was a charitable unincorporated association up to 13 May 2016 having commenced activities in the forn we now know it in 1997. From 13 May 2016 the Association was incorporated as an SCIO with an updated written constitution. The purposes and administration arTangements are set out in our constitution.
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Trustee Annual Report for the year ended 30 September 2025 (continued} Trustee recruitment and appointment Membership of the A,%sociation is open to those individuals who are volunt¢ers of the charity. Any person wishing to become a member must submit a written appltcat20n to the Board of Trustees for consideration. Trusfres are elected each year at the Annual Members Meeting foT the tern] of one year. Nomination of the Ele¢frd Trustees shall be in writing by not less than any two meillbers. Election of Trustees shall be by vote of the members for each vacancy. Charitable purposes Our purposes, as recorded in our constitution, ale to provide support, welfare and relief to those Tn Pitlochry 2nd 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 OT necessary destinations (such as hospital, day care facilities, shops, church services etc.). (b) Social outings and special events. Review of a¢tivides in the year The Association runs a minibus foT the benefit of elderly people within Pidochry which includ¢s transportation to and from the following activities: To day care facilities and back again at the end of the day - supported two days a week. From their home to Pitlochry Co-op every Wednesday for their shopping. Sunday rnn to th¢ Church of Scotland twice monthly. Frotn their home to Perth for shopping monthly. Transportation is provided to the Town and County ¢lub wbeii they Jneet 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 abov¢ activities are supported by a pool of 9 drivers all of whom have been MIDAS certified or are currently undertaking MIDAS training. Grants continue from Perth and KinTOSS Council and Transport Scotland. In addition, several kind donations were received in the year from Minibus users and their families and over the festive season from the local Cbristhias Post delivery.
PITLOCItRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Trustee Annual Report for the year ended 30 September 2025 (continued) This year we ¢ommenced a fundraising campaign to replace the current Minibus and within the year Teceived a donation of £10,000 from Tbe Enchanted Forest Community Fund and £10,000 from The Friends of Pitlochry Cottage Hospital towards this. We are extremely gTateI for all these donations. A replacement Minibus is now on ord¢r. Policy on reserves The g¢Theral nd is primarily held to meet the working capital of the Association not covered by doiiations, fares and grants. As a result of the surplus of £5,103 in unrestricted funds and £20,000 in restricted funds for the year, the Association held unrestricted funds of £65,290 and £20,000 in restricted funds at the year end. The high reserve cuentlY held is also intended to provide for a replacem¢llt bus in the future. Statement of Committee Members, responsibilities The Committee is required to prepare fmancial statements for ea¢h financial year which give a true and faiT view of the state of affairs of the Association as at the end of the financial year and of the surplus or deficit of the Association for that period. tn preparing these fmancial ststements, the Committee are iequir¢d to: select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent. prepare the fanCIaL statements on a going Concern basis unless it is inappropriate to presume that the Association will Continue in operation. The committee members are responsibl¢ for keeping proper accounting recoTds. which should disclose with reasonable accuracy at any time the financial position of the Association and enable them to ensure that the financial statements bave been properly prepared from the records of the Association, are in agreement therewith and comply with the Charities and Trustee Investment {Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Association's constiNtion. They are also responsible for safeguarding the assets of the Association and hence for taking Teasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trnstees and signed on their behalf by Linda Watt (Chairperson) Date: 13 April 2026
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Receipts and payments account For the year ended 30 September 2025 Re5tTiCted Fund 2025 Unrestricted Fund 2025 Total Total 2025 2024 RECEIPTS Donations Fares Grants Bank interest 1,725 2,251 3,835 1,046 8,857 1,725 2,251 23,835 1,987 I,ioo 4,453 804 8,344 20.000 20.000 RECEIPTS RELATING TO ASSET SALES Proceeds from sale of fixed assets 28,857 20,000 8,857 8,344 PAYMENTS FOR CHARITABLE ACTIVITIES Fuel Repairs Midas Insurance Other payn]ents 861 1,201 861 1.201 836 1,004 572 1,916 141 4,469 1,044 318 3,424 1,044 318 3,424 GOVERNANCE COSTS Independent examiner's fee 330 3,754 PAYMENTS RELATING TO ASSET MOVEMENTS Purchases of fixed &ssets 330 3.754 300 4,769 3,754 (Deficit)ISurplu5 for year 20,000 5,103 25,103 3,575 All amounts relate to continuing operations. There were no recognised gains and losses other than the (deficit)/surplus for the financial year reported above.
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Statement of Balances as at 30 September 2025 Restrieted Fund 2025 Unrestricted Fund 2025 Total Total 2025 2024 Balance as at l October 2024 (Deficit)ISuTplus for year 60,187 60,187 25,103 56,612 20.000 Balance as at 30 Sepfrmb¢r 2025 20,000 85,290 RepreNented by.. Current assets Current account at Bank of Scotland Skipton BS l Yr Fixed Bond 20,000 40,456 60.456 36.399 24,834 24.834 23,788 20,000 65,290 85,290 60,187 Assets Renault Bus MX19 LLP at cost on purchase date of16 April 2019 Fares Accrued bank interest Grant income Legacy 35,253 35,253 178 635 2.500 601 18.966 54,820 38,566 Liabilities Independent examiner's fee Fuel 330 103 300 433 305 Approved by the Comrnittee on 13 April 2026 and signed on its bebalf by.. Linda Watt Chaim]an Jobn Watt Treasurer
PITLOCIIRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Notes to the Accounts for the year to 30 September 2025 Accounting policies (a) basis of accounting 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 re¢ords (i.e. under the cash basis). (c) Expenditure is charged to the incorne and expenditure accounts on an as paid basis (i.e. under the cash basis). (d) The Association is not registered for Value Added Tax purposes. Remuneratlonlreimbursement of expenses No remuneration was paid to any OffJce Bearer or Cornmittee member in the year (2024 - £niE}. During the year no Office Bearer (2024 totalling £nil (2024 - £nil). none) was reimbursed expenses
PITLOCHRY SENIOR CITIZENS GOOD NEIGHBOUR ASSOCIATION Notes to the Accounts (continued) for the year to 30 September 2025 Funds The nature and pun)ose of each fund is as follows: Generalfund This comprises doDations, fund raising proceeds and bth interest received that will be spent on the prinw object of the Association. Restri¢tedfund This comprises: The Enchanted Forest Community Fund grant of £IO.000 and The Friends of Pitlochry Cottage Hospital grant of £10,000 received towards the purchase of a new Minibus. Minibu$ Fund Total Opening Balance RECEIPTS Grallts 20,000 20,000 Closing Balance 20,000 20,000
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 2025 which are set out on pages 4 to 7. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the teTms of the Charities and Trnstee Investment (Scotland} Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity truste¢s consider that the audit requiTement of Regulatioii 10(1) (d) of the 2006 Accounts Regulations do¢s 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. Ba$1$ of independent examiner's statement My examination is carried out tn accordance with Regulation I l of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with tbose records. It also includes consideration of any unusual iterns or disclosures in tbe accounts, and seeks explanations from the trustees conceming 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 eiaminer's statement In the course of my examtnation, no matt¢r has come to my attention to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Graeme Tough CA BK Plus Limited 26130 Bonnethill Road Pitlochry PH16 5BS Date: 13 April 2026