piestonfleld & Dlstrfct Nelghbourhood workeys Projoct
ottlsh Chartty No, SC007869
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCII 2025

PREsfoNFIELD & DISTrICT f4EIGHBOURHOOD WORKERS PROJECT
Report of the T￿￿le85
For the year eNleil 31 MarEh 2025
The trustees present thelr report with the financial statements of the Company for the year ended 31 Marth
2025.
Roference and Admln15tratlve Detall8
Chorjty number..
SCOC7869
Reglstered O]flce.-
Accounttints
Helen Lowe Ltd, 17-21 East Mayfield. Edlnburgh, EH9 15E
Banke￿."
Bank of Scotland
Trustees..
The trustees servlng durlng the year and since the year*nd were as follows..

PRESTONFIELD & DisTricf NEIGHBOURHOOD WORKERS PROJECT
Report of the Trustees
For the year ended 31 Mar¢h 2025
The Trustees present their ?nnual r•port and financial statement5 Qf the charliy for theyear to 31 March
2025. The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the
Charities Accounts1Swtlandl Regulations 2006 (as amended} and Accountlng and Reporttn8 by Ch8rltles:
Statement of Recommend Practice appllcable io charities preparlng their accounts In accordance wlth the
Statement of Recommended Practice.
Objectlves and ActTvltles
The object of the charity is to promote the benefit of the community of South CdlnburEh and more
partlcularly of the elderly In the Prestonfleld area of the dty through the provlslon and operation of facllltles
requlred for the purpose of social welfare. lelsure, recreatlon and education 50 that the condltion of life for
the sald communlty are Improved.
Athlevemonts and Performan¢e
Prestonfield Nelghbourhood project Is a community-basecl charlty has contlnued to provide a plethora of
services to older people In the 5oLrth of Edlnburgh. The Charfty alms to provide a safe, supportlve and
stlmulatln8envlronment fcr older adults with ourfocus femainin8 on promotlng SndeperKlence. reducin8
social isolation and enhanclng the wellbeln8 of our members.
Key athlovements
Durlng the year the Centre remalned open S days per week, providlng servlces to an average of 50 people
each week resultin8 in over 2500 vlslts ower the year. AcL'lvltles included:
Sodal Actlvities- Our drop In community Catch up café, opens each Monday providing a safe and warm place
to come along have a hot drink and have Some company. Durlng the wlnter months provlding a wann space,
offerlng free hot drlnks and soup.,
The "happv Feet" footcare servlce has contlnued operate 3 days per week and Is open ¢lty wide, the servlce
has remalned very popular gnd much nceded servi* for older people.
Our popular programmes of actlvlties Include music therapy, gentle exerclses. remlnlsclng sessions and
weather pennlttlng tlme In the Centre Garden. Our members also enjoyed a day trlp on the Ratho barges,
hosted a themed day, under the sea" wlth fish and chlps for lunch and Ilve entertainment, 12 weel<s of
mlndfulness sessions, Advlce sesslons on Income maxlmlsatlon and scams, and the very popular Chrlstmas
party wlth entertalnfftent from Ilve band
The Project Partnered wlth the local prlmary school and nursery to deliver intergeneratlonal activitros that
foster social connectlons.
We We￿ Supported In some of the actlvltles above by aty of Edlnburgh Counal, Age Scotland. Lcil,
Camerohtoll Shoppin8 Centre, William Mann foundation, Friends of Prestonfield and Individual donations
Some we were able to claim 25% on donations from HMRC gift aid.

PRESTONFIELD & DISTRicf NEIGHBOURHOOD WORKERS PROJECT
Report of the Trustees
For the year ended 31 March 2025
Objertlves and Actlvitles (contlnued)
Impact
Feedback collected throuBh our yearly survey. user group. 6 monthly revlews reported Hlgh satisfactlon
levels, highllghting feelings of Improved weSlbeing and reduced Isolation. Families and carers expressed
gratitude for resplte and trusted relationshlps wlth staff,
Staff and Volunteer development
The trustees are pleased to report that Staff performan￿ throughout 2024-2025 has been conslstently
strong and allgned wlth the Projects values of care, respect and community. Desplte ongoing challcnges in
the health and social Care sector and rislng operational costs. the staff team contlnuod to deliver a high
standard ofseyvlce to all our members. With a supportlve Management group, and dedlcated staff we will
contlnue to strive to'make a difference'for our older people in the communlty.
Financlal Revlew
The financlal statements follow on pages 7 to 14. These statements are prepared In terms of the Statement
of Recomrnended Practice leffectlve 1st January 2015)- Accounting and Reportlng by Charltles.
Total Income for the year was £170,675 (2024 £171,433) and total expendlture for the year was £242.953
12024 £216,529) resultlng In 3 deficit of £72,27812024 £45,096).
Totsl funds held by Prestonfleld and OlstrSct Nelghbourhood Workers Project at 31 March 2025 were
£322,500 (2024 £394,778), of whlch £50012024 £0} were held for speclflc purposes.
Reserves policy
The charlty had free reserves of £322,000 at 31 March 2025. The trustee's alm Is to bulld up reserves to a
level, which Is sufflcient to:
cover unantlclpated cost Increases or ii)come deficiencles
provide a basis for firture capital investment

PRESTONFIELD & DISTRICT NEIGHBOURHOOD WORKERS PROJEcr
Report of the Trustees
For the year ended 31 March 2025
Refer•￿e and Adminlstratlve Details
The Information relatlng to Prestonfleld & Dlstrlct Nelghbourhood Worl<ers Project Is contalned on page l.
The trustees who Se￿ed during the attountlng period and to the date of thls report are listed.
Striirture Governance and Management
Governing Document
Prestonfield and Distrlct Nlelghbourhood Worl(ers Pi'ojoct is constltuted as a member's association wlth
charltable status, rnanaged by a voluntary commlttee it is recognlsed as a charity in scotland under reference
SC007869.
Trustee recrultment Jnd appointment
The charity Is manased by a voluntary Board of Trustees, elected annually from the wider membership. The
Board cornprlses eight members, all of whom are resident or actlve in the Prestonfleld community. The
Board is the ultimate decision-makin8 body of the char5ty, Trustees who Serve for more than three years
have to have speclflc approval at the AGM.
Trustee Inductlon and trolnlng
New trustees are brlefed on thelr legal obligatlons under charlty law, the content of the Q)hStltutlon, the
cornmittee and decision-making processes and the recent financlal performance of the charity.
Orgonlsatlon
The 8oird of Trustees admlnlsters the charlty and meets regularly throughout the year,
Rlsk Management
The trustees are satisfled that the Major rlsks to which the charlty Is exposed have been revlewed and
procedures have been established to mana8e these rlsks,
Statament of Trutt¢es responslbllltles
Charlty law requlres the trustees to prepare flnanclal statements for each flnanclal year, whlch give a true
and falr vlew of the state of affalrs of the ch?ritable organisatlon and of the incoming resources and
appllcatlon of resources, Includin8 the Income and expendlture, of the charlty for that period. In preparlng
those flnancial ststements, the trustees are required to
Select sultable accountlng pollcles and then apply thern ¢onslstently;
Observe the methods and prlnclples in the Charitles SORP;
Make judgements and estimates that are reasonable and prudent;
stste whether applicable UK Accounling Standards have been followed, subject to any materlal
departLbres disclosed and explained iii the financial statements;
Prepare the ftnancial statements on the going concern basis unless It Is in3ppropriate to presume
that the charlty wlll contlnue buslness.

PRESTI)NFIELD & DISTRICT NEIGHBOURHOOD WORKERS PROJEcr
Report of the Trustees
For the year ended 31 March 2025
Statement of T￿￿ÉeeS iesponslbllltle5
The trustees are responsible for keepii)g proper accounting records which d55close with reasonable arLuracy
at any time the financial p051tlon of the charfty and to enable them to ensure that the financial statements
comply with The Charltles and Trustee Investment. <Scotlandl Act 2005 and the Charitle5 Accounts15cotlandl
Regulatlons 2006. They are also responslble for safeguarding the assets of the charity and hence for tskinB
reasonable steps for the prevention and detection of fraud and other irregularltles.
By Ord•r of the Boartl

PRESTONFIELD & DISTRicf NEIGHBOURHOOD WORKERS PROJEcr
Independent Examlner'$ Report to the trustees
For the year ended 31 Mor¢h 2025
l ￿pOrt on the accounts of the charlty for the yearended 31 March 2025 which are set out on pages
7tol4.
Respective responslbllttles of trustees and examlney
The charlty's trustees are responsible forthe preparation of the accounts in accordance wlth the terms of
the Charitles and Trustee Investment (Scotlandl Att 2005 and the Charltles Accounts (Scotland)
Regulatlons 2006. The charity trustees consider that the audit requirement of Regulatlon 10 {11 (a) to {c}
of the Accounts Regulations does not elpply. It Is my responsiblllty to examlne the accounts as requlred
under section 4411) (c) of the Acl a nd to state wh@ther partitular mattor5 have corne to my attentlon.
Basls of Independent examlnees statement
My examlnallon Is carrled out in accordance wlth Regulation 11 of the Charltles Accounts (Scotland)
Regulations 2006. An examlnatlon Includes a review of the accountln8 rewrds kept by the charlty and a
comparlson of the accounts presented with those records, It also Includes conslderation of any unustsal
items or disclosLires In the accountsand seeks explanations from the trustees concernlng any such
matters. The procedures undertaken do not provlde all the evidence that would be requlreil In an audft
and consequently, I do not express an audlt opSnlon on the vlew glven by the accounts.
Independert examlnarfl statement
In the course of my examination, no matter has come to my attentlon
(l) whlch glves me reasonable cause to belleve that In any material respect the requlrerftents:
. to keep accounting records In accordan￿ wlth Section 44 (1) {al of the 2005 Act and Regulation 4 of
4 of the 2006 Accounts Regulations, and
- to prepare accounts whlch accord wlth the accountlng rocords and comply with Regulatlon 8 of the 2006
Ar£ounts Re8ulations have not been met, or
12) to whSch, In my opSnion, attentlon should be drawn In order to enable a proper understanding of the
accounts to be reathed.
Helen Lowe Ltd
Chartered Accountants
17-21 East Mayfleld
Edlnbur8h
EH9 ISE
Dote I f*conber 2015

Prestonfield & Dlstrlct Neighbourhood Workers Project
Statement of Financial Actlvltles
(Incorpofating Income and Expendlture Account)
For the year ended 31 Ma￿h 2025
Unrestrlcted
General Restrictèd
Funds
Funds
Notes
Totsl
2025
Total
2024
INCOME FROM:
Donations
Grants Re¢eivable
Actlvites for generatlng funds
Charltable actlvities
Investment Income
Other Income
Total
2,362
1,000
45,491
73
917
loo
49,943
2,362
1,000
45,491
120,732 120,805
917
loo
120,732 170,675
11,112
1,417
31,588
124,979
2,337
171,433
EXPENDtruRE ON:
Charitable actlvites
Total
242,953 242,953
242,953 242,953
216,529
216,529
NET DEFICIT
49,943
122,221
72,278
45,096
Transfer between funds
122,721
122,721
Total funds brought fonvard
14
394,778
394,778
439,874
Total funds cayrled foNvard
322,000
500 322,500
394,778

preSt￿￿eld & Dlstrlct Nel8hbourhood Workers Projett
Balance Sheet
As at 31 March 2025
Notes
2025
2024
Flxed Assets
Tan£lble assets
li
162,595
186,293
CuTtent Assets
Amounts recelvable
Cash )t bank and in hand
362
213￿08
214.170
164,490
164.490
qdltthS
Aniounts fallin8 due within one year
12
4,585
5,685
Net current a￿et$
159.905
208.485
Totsl As%ets1gss Curmnt L14bllltleg
322,5Cx)
394.778
Capltal And Reserves
Unrestrlcted CiÈneral Fund
14
322,51XI
394.778
Total Funds
322￿00
394.778
Siened on behalf of the Trustee5
Date
Chairperx)n

Prestonfleld & Dlstrlct hlel8hbourhood Workers ProJe¢t
Notes to the Financial Statements
For the year ended 31 Mar¢h 2025
l. Accounting Poli¢ie5
a) Basls of Accountlng
The financlal statements have been prepared In accordance wlth Accountlng and Reportlng by Charltles,
Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republlc of Ireland (Charlties SORP FRS1021
{effectlve l January 20151 and the Flnan¢ial Reporting Standard applicable In the UK and Republlc of Ireland
{FRS1021.
PrestonfSeld & Distrlct Nelghbourhood Workers Project meets the definition of a public beneflt entlty under
FRS102. A55ets and liabilities are initially recognlsed at histofical cost or transactlon value unless otherwlse
stated In the relevant accountlng pollcy note.
b) Fund Atcountlng
Unrestricted Funds are avallable for use at the dlscretlon of the trustees In furtherance of the general
objectives of the charity. Unrestricted Funds include a revaluation reserve representlng relnstatement of
flxed assets at market value.
Restrlrted Funds are subjerted to restrictions on their expenditure Imposed by the donor or through the
terms of an appeal.
c) Incorne
Income Is attributsble to one charltable actlvlty whSch Is to provlde care to eldery people. All Income Is
reco8nised In the Statement of Financlal Acltlvities once the charlty has entltlement to the funds. The
charity's income consists of Revenue 8rants and donations.
d) Expendlture
All expendlture Is Included on the accruals basis and hès been dlrectly attrlbuted to one of the financlal
categorles of resourccs expended in the Income and Expenditure Account and Statement of Flnanclal
Actlvltle& The expenditure also Includes irrecoverable VAT.
e) Tanglble Flxed Assets and Depre¢iaton
FIKed Assets are written off over the expected life of the asset.
Depreclation is being Charged as follows:
Property- 4/0 Strai8ht Ilne
Fixtures and Equipment- 25% reducln8 balance
f) Credltors and Provlslon5
Creditors and provlsions are recognised where the charity has a present obllgation resulting from a past
event that will probably result In the transfer OF funds Lo a third party and the amount due to settle the
obligation can be measured or estimated rellably. Creditors and provisions are normally recognised at thelr
settlement amount after allowing for any dlscounts due.
8) Taxation
No provision for tax Is necessary as the Association has charitable status and does not trade. The charltv
suffers input VAT on some of its expenditure which it does not recover.

Prestonfleld & Dlstrlct Nelghbourhood Workers Proje(t
Notes to the Flnanclal Statements
For the year ended 31 March 2025
2. Income
The charity's income conslsts of grants, donatlons, Income from fundralsing attlvitles and contrlbuti4Jrts
from the cllents who use the servlces provided.
3. Donatlons
2025
2024
Gener
Donatlons rece5ved
Friendshlp appeal
2,042
320
2,362
10,852
260
11,112
4. Grants recelvabla
General F
W M Mann Foundatlon
Corrle In for the Wlnter
Adapt and ThrSve
1,000
500
917
1,417
1,000
S. Advltles fr>r genératlng funds
General Fund
Footcare
Day servl
Café
14,440
30,481
570
45,491
13,899
17,689
31,588
6. Charltablo actlvltle$
eral Fun
Clients shoppln8
73
73
331
331
trict d F
CEC Soclal Work
Spot Purchases
He* and Eat
116,695
3,537
500
120,732
116,884
7,764
124.648
7. Investment Income
neral Fund
Bank interest
917
2,337
io

estonfield & Oistrict Neighbourhood Worl(ers l>roject
Notes to the Financial Statements
For thè year ended 31 March 2025
2025
2024
8. Other Income
General Fund
Room rentsl Income
loo
loo
9. Charltable actlvltles
Costs dlrectl a
Staff salarles
Staff costs
Staff tralnlng
Transport and travel
ReBistratlon
Day care supplles
Footcare
Project events
Equipment
Adapt andThrive
Entertalnment
tributable to activitles
155,155
90
982
16,079
1,711
13,230
346
309
765
145,188
59
200
10,558
1,729
5,747
81
iio
1,201
1,491
ort
Water rates
Insuran
Heat and Llght
Property malntenance
Cle8nlng and provisiorts
Telephone
Photocopyin81 Postage & Statlonery
Subscriptions
Advertlsln8
Equlpment
Other Premises costs
Other admln expensos
Accountancy
Depreclation
Total general fund costs
2,122
5,787
9,100
5,008
733
1,825
1,748
436
240
766
37
1,060
1,666
23,698
242,953
5,242
6,854
3,300
929
3,193
458
636
202
3,587
1,757
24,007
216,529
li

Pre5tonfield & Dlstrl¢t Nelghbourhood Workeys Prolert
Notes to the Financial Statements
Forthe year ended 31 March 2025
2025
10. Staff costs
Salarles
Employers National Insurance
Pen51on contributions
139,788
14,455
912
155,155
139,981
4,224
983
14S,188
Allocated as follows:
Cost of dlrert activities- General Fund
155,155
145,188
The average weekly number of employees during the year was,,
Admlnlstration
No payments were made to charlty trustees during this year or the previous year.
11. Tanglble Flxed Assets
res&
Total
ildin
men
At l Aprll 2024
Addltlons
At 31 March 2025
569,270
66,570
635,840
569,270
66,570
635,840
DEPRECIATION
At l April 2024
CharBe for year
At 31 March 2025
25% RB
62,861
927
63,788
386,687
22,771
409,458
449,548
23,698
473,246
At l Apr512024
At 31 March 2025
182,583
159,812
3,709
2,782
186,292
162,594
2025
2024
12. Credltors
Sundry ¢reditors
Accruals
PAYE
Clients money
1,385
2,354
1,757
126
2,739
4,622
4,585
12

Prestonfleld & Dlstrlct Nelghbourhood Workers Project
Notes to the Financial Statements
For the year ended 31 March 2025
13. Ststement of ftnancial activities for the perlod to 31st March 2024
The Statement of Flnancial Actlvitie5 for the year to 31 March 2024 on page 7 distinguishes between the
dlfferent funds. The comparative breakdown forthe prevlous year Is as follows:
Uhrestrlcted
General Restrlrted
Funds
Funds
Total
2023
INCOME FROM:
DonatSons
Grants Recelvable
Attlvltes for generatinB funds
Charltable activltles
Investment Income
Othor Income
Totsl
11,112
1,417
31,588
331 124,648
2,337
11,112
1,417
31,588
124,979
2,337
46,785 124,648
171,433
EXPENDITURE ON:
Charitable actlvites
Totsl
216,529
216,529
216,529
216,529
NET INCOME
46,785
91,881
45.096
Transfer between funds
91,881
91,881
Total funds brought forward
14
439,874
439,874
Total funds ¢arried forward
394,778
394,778
13

Prestonfleld & Dlstrfct Neighbourhood Workers Project
Notes to the Financlal Statements
For the year ended 31 Maf¢h 2025
14. Statement of Funds
At
Incomlng Resources Transfers
31-Mar-24 Resou￿e5 Expended
At
Yl.Marw25
General Fund
394,778
49,943
122,721
322,000
Restrlcted Fund
CEC Soclal Work
Spot Purchases
Heat and Eat
116,695 239,416 122,721
3,S37
3,537
500
120,732 - 242,953 122,721
500
500
Totsl
438,816
170,675 - 242,953
322,500
The General fund represents Income from fundralslng activities and donations whlch are used for the
runnin8 of the centre and for the benefit of cllents.
The Restricted Ac￿SS Fund represents grants and funds recelved speclfleally for carlng for and providing
facilities for clients.
fNtA et
Tanglbla Net Current Totol
Flxed Assets Assets
General Fund
Restricted Fund
Totsl
162,595
159,905 322,500
162,595
159.905 322,500
artles
No trustees recelved any remuneiation or relmbursement of expenses durlng the year.
14