LOTHIAN MINEWORKERS CONVALESCENT HOME WHATTON LODGE, GULLANE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31-Dec-24
Charity No: SC014099
1
LOTHIAN MINEWORKERS CONVALESCENT HOME
The trustees present their report and financial statements of the charity for the year ended 31 December 2024.
Reference and Administrative Details
The trust acting through a management committee is recognised as a charity reference number SC014099.
Main Address
Membership of the committee
Trustees
Independent Examiner
Bankers
The Royal Bank of Scotland plc 12 North-West Circus Place Edinburgh EH3 6SX
2
LOTHIAN MINEWORKERS CONVALESCENT HOME YEAR TO 31 DECEMBER 2024
Structure Governance and Management
Legal and Administrative Details
The trust acting through a management committee is recognised as a charity by the Office of the Scottish Charity Register, reference SC014099
Under provision of the new Trust which was set up through the Court of Session ,seven trustees have been appointed, namely two appointed by the NUM (Scotland Area), two by the Scottish Coal Company Ltd. One by East Lothian Council, one by Midlothian Council and one person who is not connected with the coalmining industry nominated by the Chief Executive of the Coal Industry Social Welfare Organisation. Under the provision of the Trust two additional trustees have also been appointed.
Each of the trustees will hold office for three years and any Trustee once appointed is eligible for reappointment for one or more further terms of office of three years. On conclusion of term of office, death or resignation of any trustee, the vacancy shall be filled by the appointment by the body which or person who appointed the Trustee in respect of whom the vacancy has occurred.
Powers have been vested in the trustees to administer, manage and control the convalescent facilities and to delegate these provisions to the management committee.
The management committee and campaign committee raise funds to run the home and this income is supplemented by local authority grants from Midlothian and East Lothian councils , donations from Miner's Welfares and fund raising events.
Objects
The Deed of Trust was established to provide convalescent facilities for mineworkers and ex-mineworkers from the Lothian area, and also for their families. The main objective of the committee is the administration and maintenance of the home.
Review of Activities and Future Plans
Throughout 2024, the Trust remained committed to providing vital services and support to former miners, their families, and the wider mining community. Over a twelve-month period, we were proud to offer 150 seasonal breaks to our elderly and disabled beneficiaries. These seven-day breaks included full accommodation, meals, entertainment, and outings, providing not just a relaxing holiday in one of Scotland’s most beautiful regions, but also a valuable opportunity to reduce social isolation and foster companionship.
In addition to these seasonal breaks, the Trust continued to make Whatton Lodge and the Cottage available for private lets, enabling families and groups to enjoy relaxing seaside holidays or use the facilities for family gatherings, celebrations, and community activities. Over the course of the year, we were able to offer 30 separate lets, welcoming more than 300 guests to the Lodge or Cottage.
The refurbishment of the Cottage, completed in April 2024, has already begun to show positive results. The property is becoming an increasingly popular destination for seaside breaks, with consistently excellent reviews on Booking.com, including an exceptional rating of 10/10. The income generated from private lets has directly supported our seasonal break programme, allowing us to offer a full calendar of breaks throughout the year. We anticipate continued growth in private bookings in 2025, which will enable us to fund much-needed improvements to the Lodge, while continuing to subsidise our break programme.
3
LOTHIAN MINEWORKERS CONVALESCENT HOME YEAR TO 31 DECEMBER 2024
Review of Activities and Future Plans (continued)
While the success of the Cottage refurbishment is encouraging, the Trustees remain focused on the critical need to maintain and upgrade Whatton Lodge, a building of significant architectural and historic value. Major repairs, particularly to the roof, are urgently needed to ensure its long-term viability. To this end, we have been working with East Lothian Council’s Regeneration Department to explore the commissioning of a full conditions survey of the Lodge. This professional survey—conducted by architects and quantity surveyors—will help us identify priority works and estimate costs. While the survey represents a significant financial undertaking, it is an essential step in enabling the Trust to approach external funders for support with the refurbishment.
The work of the Trust, and the upkeep of our facilities in Gullane, is made possible by a small but dedicated team of volunteers. We are deeply grateful for their ongoing commitment, energy, and hard work throughout the year.
Risk Review
The trustees consider the need to continually maintain the property and provide a substantial reserve of funds for future renovation costs as the main risk to future core purpose of the home. To this end the Investments held by the charity have been ring fenced to provide for these future costs.
Reserves Policy
As mentioned above the main reserve policy is to hold sufficient funds to be able to meet future costs and any unforeseen emergencies and renovation costs.
Reserves
The charity made a deficit of £ 17,018 (2023 Surplus £ 6,828) . The reserves figure is £ 286,710 of which £ 221,752 are unrestricted funds.
4
LOTHIAN MINEWORKERS CONVALESCENT HOME YEAR TO 31 DECEMBER 2024
Organisational Structure
The charity is run by the committee who employ part time staff during the summer months to cater for the beneficiaries of the home.
Statement of General Committee Responsibilities
Charity law and the constitution requires the committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the
organisation and of the surplus or deficit of the organisation for that period. In preparing those financial statements, the committee are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisation will continue in business;
The committee members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the organisation and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act and Charities accounts (Scotland) Regulations 2006
The committee members are also responsible for safeguarding the assets of the organisation and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Members of the Management Committee
Members of the Management Committee, who are trustees for the purposes of charitable law, who served during the year, and up to the date of this report are set out on page 1,
Approved by the Management Committee and signed on their
25/06/2025
5
LOTHIAN MINEWORKERS CONVALESCENT HOME
Independent Examiner's Report to the Trustees of Lothian Miners Convalescent Home
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 3 and 4.
Respective responsibilities of trustees and examiner
The charity 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. The charity trustees consider that the audit requirement of Regulation10(1) (d) of the 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 Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept 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
- which gives me reasonable cause to believe that in any material respect the requirements: > to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
2.to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
6
LOTHIAN MINEWORKERS CONVALESCENT HOME
Statement of Financial Activities (Including Income and Expenditure Account) for the year ended 31 December 2024
| Notes | 2024 | 2024 | 2024 | 2023 | |
|---|---|---|---|---|---|
| Incoming Resources | £ | £ | £ | £ | |
| Incoming resources from generated | **Unrestricted ** | Restricted | Total | Total | |
| funds | |||||
| Voluntary Income | |||||
| . Donations and Grants | 2 | 31,239 | 11,250 | 42,489 | 67,761 |
| Activities for generating funds: | |||||
| Rental and Let Income | 40,920 | - | 40,920 | 37,585 | |
| Bank Interest Received | - | - | - | - | |
| Investment Income | 7,187 | - | 7,187 | 7,187 | |
| Other Income | - | - | - | - | |
| _ | __ | __ | _ | ||
| Total Incoming Resources | 79,346 | 11,250 | 90,596 | 112,533 | |
| Resources Expended | |||||
| Costs of generating funds | |||||
| - Costs of Generating Voluntary Income | - | - | - | 524 | |
| Charitable Activities | 3 | 94,883 | 11,250 | 106,133 | 102,521 |
| __ | __ | __ | __ | ||
| Total Resources Expended | 94,883 | 11,250 | 106,133 | 103,045 | |
| __ | __ | __ | __ | ||
| Net Incoming (Outgoing) resources before | (15,537) | (15,537) | 9,488 | ||
| other recognised gains | |||||
| (Loss) on revaluation of Investments | (1,481) | - | (1,481) | (2,660) | |
| __ | __ | __ | __ | ||
| Net Movement in Funds | (17,018) | - | (17,018) | 6,828 | |
| Transfers | - | ||||
| Balance at 1 January 2024 | 238,770 | 64,958 | 303,728 | 365,593 | |
| __ | __ | __ | __ | ||
| Balance at 31 December 2024 | 221,752 | 64,958 | 286,710 | 372,421 | |
| __ | __ | __ | __ | ||
| __ | __ | __ | __ |
7
LOTHIAN MINEWORKERS CONVALESCENT HOME Balance Sheet at 31 December 2024
| Notes | 2024 | 2023 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | |||||
| Tangible Assets | 7 | 58,329 | 58,562 | ||
| Investments | 8 | 143,690 | 145,171 | ||
| __ | __ | ||||
| 202,019 | 203,733 | ||||
| CURRENT ASSETS | |||||
| Debtors | - | 35,000 | |||
| Cash at Bank | 85,241 | 65,595 | |||
| __ | ______ | ||||
| 85,241 | 100,595 | ||||
| CURRENT LIABILITIES | |||||
| Sundry creditors | 9 | (550) | (600) | ||
| __ | ______ | ||||
| NET CURRENT ASSETS | 84,691 | 99,995 | |||
| __ | __ | ||||
| 286,710 | 303,728 | ||||
| __ | __ | ||||
| __ | __ | ||||
| FINANCED BY: | |||||
| Unrestricted Funds | 221,752 | 238,770 | |||
| Restricted Funds | 10 | 64,958 | 64,958 | ||
| __ | __ | ||||
| 286,710 | 303,728 | ||||
| __ | __ | ||||
| __ | __ |
Date
8 LOTHIAN MINEWORKERS CONVALESCENT HOME
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting Policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year
(a) Basis of Accounting
The financial statements have been prepared in accordance with Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014. The Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006.
(b) Fund Accounting
-
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Unrestricted funds include a revaluation reserve representing the reinstatement of fixed assets at market value.
-
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal
(c ) Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
-
Voluntary Income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
-
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
> Investment income is included when receivable.
- Incoming resources from charitable trading activity are accounted for when earned.
9
LOTHIAN MINEWORKERS CONVALESCENT HOME
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
(d) Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
-
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for the beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
-
Governance Costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit fees and costs linked to the strategic management of the charity.
(e) Fixed Assets
Fixed Assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £ 400 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, less residual value and in all cases the rate is 10% per annum.
10
LOTHIAN MINEWORKERS CONVALESCENT HOME
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
2 Incoming resources from Activities to further the Charity's Objects
| 2024 | 2024 | 2024 | 2023 | |||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| **Unrestricted ** | Restricted | Total | Total | |||
| East Lothian Council | - | - | - | - | ||
| SCISWF | - | - | 4,410 | |||
| Tyne & Esk Rural Decvelopment Fund | 11,250 | 11,250 | 18,750 | |||
| Queensberry Trust | - | - | 3,000 | |||
| Miners Welfare Schemes & Other Donations | - | - | 39,601 | |||
| Tay Charitable Tust | - | - | 2,000 | |||
| _ | _ | _ | _ | |||
| - | 11,250 | 11,250 | 67,761 | |||
| _ | _ | _ | _ | |||
| 3 | Total Resources Expended | |||||
| Basis of | Home | 2024 | 2023 | |||
| allocation | Total | Total | ||||
| Costs directly | £ | £ | £ | £ | ||
| allocated to activities | ||||||
| Staff Salaries | direct | 18,286 | 18,286 | 25,843 | ||
| Accountancy Fees | direct | 550 | 550 | 500 | ||
| Charitable Activities | direct | 14,736 | 14,736 | 15,179 | ||
| Support Costs | ||||||
| allocated to activities | ||||||
| Premises | floor area | 70,546 | 70,546 | 59,196 | ||
| General Office costs | usage | 158 | 158 | 300 | ||
| Communications | usage | 1,375 | 1,375 | 1,125 | ||
| Other | usage | 249 | 249 | 115 | ||
| Depreciation | 233 | 233 | 263 | |||
| _ | _ | _ | _ | |||
| 106,133 | - | 106,133 | 102,521 | |||
| _ | _ | _ | _ | |||
| _ | _ | _ | _ | |||
| 4 | Net Incoming resources for year | 2024 | 2023 | |||
| £ | £ | |||||
| This is stated after charging | ||||||
| Independent Examination remuneration | 550 | 500 | ||||
| Depreciation | 233 | 263 | ||||
| _ ___ |
_ ___ |
11
LOTHIAN MINEWORKERS CONVALESCENT HOME
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 5 | Staff Salaries and Numbers | 2024 | 2023 |
|---|---|---|---|
| £ | £ | ||
| Staff Costs were as follows: | |||
| Salaries and wages | 18,286 | 25,843 | |
| Employers National Insurance | - | - | |
| _ | _ | ||
| Total | 18,286 | 25,843 | |
| _ | _ | ||
| _ | _ | ||
| No employee received emoluments of more than £ 60,000 |
The home is open for three months during the summer and the numbers employed during that period are as follows:-
| eriod are as follows:- | ||
|---|---|---|
| 2024 | 2023 | |
| Number | Number | |
| Manager | 1 | 1 |
| Assistants | 3 | 3 |
| __ | __ | |
| 4 | 4 | |
| __ | __ |
The charity does not operate any pension scheme
No trustee received any emoluments during the year.
6 Taxation
As a charity , Lothian Mineworkers Convalescent Home, is exempt from tax falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges Have arisen in the Charity.
| **7 ** | Fixed Assets | Heritable | Furniture | Total |
|---|---|---|---|---|
| Property | & Fittings | |||
| Cost: | £ | £ | £ | |
| At 1 January 2024 | 56,196 | 23,931 | 80,127 | |
| Additions/(Disposals) | - | - | - | |
| ______ | ______ | ______ | ||
| At 31 December 2024 | 56,196 | 23,931 | 80,127 | |
| ______ | ______ | ______ | ||
| Depreciation: | ||||
| At 1 January 2024 | - | 21,565 | 21,565 | |
| Charge for year | - | 233 | 233 | |
| ______ | ______ | ______ | ||
| At 31 December 2024 | - | 21,798 | 21,798 | |
| ______ | ______ | ______ | ||
| Net Book Value: 31 December 2024 | 56,196 | 2,133 | 58,329 | |
| ______ | ______ | ______ | ||
| ______ | ______ | ______ | ||
| Net Book Value: 31 December 2023 | 56,196 | 2,366 | 58,562 | |
| ______ | ______ | ______ | ||
| ______ | ______ | ______ |
12
LOTHIAN MINEWORKERS CONVALESCENT HOME
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 8 | Investments | 2024 | 2023 | ||
|---|---|---|---|---|---|
| £ | £ | ||||
| Market Value: £ 143,748 5 % Treasury | Stock 2025 | 143,690 | 145,171 | ||
| _ | _ | ||||
| 143,690 | 145,171 | ||||
| _ | _ | ||||
| _ | _ | ||||
| 9 | Creditors | ||||
| £ | £ | ||||
| Accruals | 550 | 600 | |||
| Inland revenue | - | - | |||
| _ | _ | ||||
| 550 | 600 | ||||
| _ | _ | ||||
| _ | _ | ||||
| 10 | Movement in Restricted Funds | ||||
| At 1 Jan | Grants | Used | At 31 Dec | ||
| 2024 | Received | 2024 | |||
| - | |||||
| Tyne & Esk Rural Decvelopment Fund | 11,250 | (11,250) | - | ||
| Business High Interest Fund | 3,000 | - | 3,000 | ||
| Share Capital | 61,958 | - | - | 61,958 | |
| _ | _ | _ | _ | ||
| 64,958 | 11,250 | (11,250) | 64,958 | ||
| _ | _ | _ | _ | ||
| _ | _ | _ | _ |
13
LOTHIAN MINEWORKERS CONVALESCENT HOME INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| INCOME | ||||
| Grants Received | 11,250 | 28,160 | ||
| Donations | 32,079 | 39,601 | ||
| Investment Income | 7,187 | 7,187 | ||
| Bank Interest | - | - | ||
| Rent Received | 40,013 | 37,585 | ||
| Bank Compensation | - | |||
| Sundry Income | - | |||
| _ | _ | |||
| 90,529 | 112,533 | |||
| EXPENDITURE | ||||
| Rates and Insurance | 12,541 | 13,082 | ||
| Heat and Light | 9,882 | 8,701 | ||
| Wages and PAYE | 18,286 | 25,843 | ||
| Training | - | 156 | ||
| Repairs and renewals | 38,022 | 25,148 | ||
| Equipment | 8,459 | 11,435 | ||
| Printing Stationary and Postage | 158 | 300 | ||
| Telephone | 1,375 | 1,125 | ||
| Groceries and Provisions | 5,845 | 6,781 | ||
| Cleaning | 2,375 | 3,613 | ||
| Laundry | 2,208 | 3,415 | ||
| Entertainment | 960 | 490 | ||
| Garden expenses | 1,642 | 830 | ||
| Fund Raising Costs | - | 524 | ||
| Sundry Expenses | 249 | 115 | ||
| Travel Expenses | 974 | 724 | ||
| Accounts Fee | 550 | 500 | ||
| Consultancy | 2,307 | - | ||
| Depreciation | 233 | 263 | ||
| _ | _ | |||
| 106,066 | 103,045 | |||
| _ | _ | |||
| Surplus/ (Defict) for year | (15,537) | 9,488 | ||
| _ | _ | |||
| _ | _ |