2025-06-30-accounts

PATHHEAD & DISTRICT COMMUNITY ASSOCIATION

Scottish Charity Number SC012253

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

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Pathhead & District Community Association SCIO
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Scottish Charity Regulator
www.oscr.org.uk
Registered Charity
$C012253
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www.pathhead.info

Pathhead & District Community Association (PDCA)

Trustees’ Annual Report and Accounts for the year ended 30 June 2025

Contact address

Current trustees

Other trustees during the period covered by this report: N/A

Governing document

PDCA is a Scottish Charitable Incorporated Organisation (SCIO), and the purposes and administration arrangements are set out in our constitution, signed in 2015.

Charitable purposes

To promote the wellbeing of the residents of the Tynewater area, providing facilities for educational, sporting, social and recreational activities.

Summary of main activities

Trustees:

• This year we welcomed as our third Trustee and is now in place as Acting Chair, taking over from EE who was Acting Chair and Secretary for most of the year 2024-25. remains Secretary. We continue to look to recruit a permanent Chair as activities increase.

• Regular trustee meetings have been held throughout the year.

Committee:

• Regular committee meetings have been held throughout the year.

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• We have employed a janitor this year for the first time to ensure the village hall is well maintained, which has made a noticeable difference to keeping on top of the many jobs required to keep the hall in good condition, not just repairs but being around for tradespeople requiring access for quotations as well as repairs.

Regular groups:

• Pathhead Sports and Social Club (PSSC)

• PSSC continues to support the local community by renting the club space from PDCA, providing good consistent rental income and a licenced bar for fundraising and other events.

• The current Treasurer of the social club is retiring this year and will transfer duties to a new Treasurer, which will ensure the continuing separate operations of the PSSC. The club is looking to establish a new committee to drive improvements and PDCA will support where possible.

• In the year, the PDCA have paid for necessary electrical work to maintain the area and there have been events throughout the year providing good opportunities for the club to make income from bar operations. We will look to refurbish the space next year to hopefully improve usage of the club.

• Pathhead Youth Project (PYP)

• Good progress for PYP this year as PDCA agreed to allow increased sports activities in the hall, including a table tennis table and badminton nets for example. This has increased attendance at the youth club’s drop-in sessions and is therefore supporting another local charity fulfil its purpose, whilst also providing the village hall with good consistent rental income.

• Pathhead Players

• The Players are another essential group to the local community and provide excellent entertainment to the area whilst providing the hall with substantial rental income.

• Other regular groups continue to thrive also with the Toddler group, Men’s café, Andy’s Man Club meetings and next year’s community café providing safe warm spaces for the local community to utilise the village hall.

Events:

• There have been many parties and local community groups using the hall to fundraise throughout the year. However, it is noticeable that invoicing levels are reduced on prior year, which the committee is looking to address.

• The Committee sought feedback from the community this year via a Facebook post and online form, asking the community what they would like to see in the village hall. Main feedback was around having a Friday café, a community library and access to a laptop as well as general improvements to the social club. We are exploring these ideas and options and will implement many of them next year.

Accessible ramp:

• The trustees have further developed plans to install an accessible ramp to the hall. Planning permission was sought with Midlothian Council to raise the pavement to enable this, but this

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was refused. We are pursuing other ideas with Bear Scotland who own the road and expect to make progress in the coming year.

Policy on reserves

We have relatively healthy balances owing to fundraising and unrestricted grants over the years, as we look to remain careful with retaining reserves to ensure the long-term success of the PDCA charity. This should allow us to navigate through the current period where all costs have increased due to inflationary pressures and continuing repairs are required. We designate £12,000 of funds to be held for a roof fund for the hall.

We are grateful to The Robertson Trust for a grant this year of £3,000 to support the charity deliver on its purposes and we are using this in part to start an additional weekly café in the village hall.

Our continued operation in future, including development, will depend on further applications for grant funding, continued local support and fundraising. Whilst the input of the members is very greatly appreciated it is noticeable that we feel the need to rely on paid help, the use of a janitor has been mentioned, I’m sure progress with the disabled ramp would have been speedier and less frustrating if we’d had professional input. However, that proves to be costly.

Donated facilities and services

The efficient running of the village hall relies on voluntary support from the Trustees, Committee Members and volunteers to support operations when necessary.

In response to local community feedback, Tyne Valley Parish Church donated a new oven and hob for the village hall kitchen, which was greatly appreciated. A local electrician also fitted this for free who we have thanked immensely, a very successful local community story.

Trustee remuneration and expenses

The trustees did not receive any remuneration or expenses during the year.

Approved by the Trustees

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PDCA SCIO

Receipts and Payments Account, year ended 30 June 2025

	2024-25	2023-24
Receipts
Rent income	16,754	20,889
Grants	7,172	2,246
Donations	-	30
Fundraising	33	(259)
Total	23,958	22,906
Bank interest	191	-
Total	24,149	22,906
Payments: Cost of charitable activities
Energy	9,400	6,231
Wages and cleaning products	7,719	6,426
Insurance	2,850	2,710
Repairs	1,613	1,427
Other	2,805	361
Total	24,388	17,155
Surplus / (deficit) for year	(238)	5,751

Treasurer comments:

• The small deficit this year reflects higher running costs and lower rental income, partly offset by grants.

• Rental income fell by approx. £4,100, mainly due to fewer regular groups and events. We continue to monitor and seek ways to improve this.

• Grants received include support from The Robertson Trust and smaller awards for the Men’s Café. Fundraising events broke even due to lower ticket sales and event costs; the committee is reviewing future approaches. A new RBS savings account earned £191 interest on reserves.

• Energy costs rose by £3,200 (51%), driven by price increases; the committee continues to review usage and ways to improve the hall’s energy efficiency.

• Wages and cleaning increased due to inflation and hiring a janitor. Other expenses rose due to grant-funded activities like the Men’s Café.

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PDCA SCIO

Statement of balance, year ended 30 June 2025

Assets Property as valued Refurbishment and equipment Debtors Cash in bank and on hand Total Liabilities Creditors Total Net Assets Funds Balance brought forward Surplus/(deficit) for year Total Bank reconciliation Opening balances - Surplus/(deficit) for year Closing balances Restricted: Men's Café Restricted: Players ramp donation Designated: Repairs fund Unrestricted Bank accounts as at 30 Jun 2025 RBS Main account RBS Savings RBS Men's Café Virgin Money (now closed) Total	2024-25 2023-24 125,840 125,840 26,092 24,671 1,119 1,613 19,669 19,908
	172,720 172,032
	3,867 2,941 3,867 2,941
	168,853 169,091 169,091 163,340 (238) 5,751
	168,853 169,091
	19,908 (238) 19,669 2,565 500 12,000 4,604 4,851 12,253 2,565 - 19,669

Treasurer comments:

• The charity remains in good financial standing with £19,669 at bank, of which £3,065 is restricted and £12,000 designated for repairs, leaving £4,604 in unrestricted funds. With an average monthly loss of £500, these reserves cover around 9 months, so we’re working to increase bookings, reduce energy costs, and secure further grants. The repair fund has since reduced by c. £3,000 following electrical work in early 2025–26.

• Refurbishment costs rose due to window repairs. Debtors are unpaid invoices expected to be settled; creditors include an energy bill paid on 7 July.

• We now operate three bank accounts: a current account, a savings account earning interest, and a reserve account for Men’s Café funds. We switched from Virgin Money to RBS for local branch access.

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Independent Examiner’s Report to the Trustees of PDCA

I report on the accounts of the charity for the year ended 31 June 2025.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does 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.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 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 those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning 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 examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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