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 gTate￿I 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 cu￿entlY 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 f￿anCIaL 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