ATHOLL CENTRE Atholl Baptist Centre SCIO {Scottish Charities IrKorporated Or8anisationl Trustees Report and Financial Statements Year ended 3 181 December 2024 Scottish Charity Number: SC015113
Table of contents • Organisation Details- Page 3 • Trustees Report- Page 4 Independent Examinerfs Report- Pa8e 9 • Accounting Policies- Pa8e 10 • Statement of Financial Activities as at 31st December 2023- Pa8e 11 • Balance Sheet as at 31st December 2023- Pa8e 12 Notes to the Financial Staternents- Page 13 IPa8e
Atholl Bapllsl Centre SCIO ststus ol Charity and Governiry Document Atholl Baptist Centre SCIO is registered as a Scottish Charity Incorp(Yated organisati (Number SC0151131. It is governed by its Constituti. Prlndpal and Re8lstered Offlce Atholl Baptist Centre SCIO. Atholl Road. Pitlochry, Perthshire PH16 58X Bankers Bank of Scotland, 76 Atholl Road. Pitlochry PH16 5BW Ttee$ Offlte 8wery ststement on rlsk The Trustees have continued to moftitor the major rTsks to wthich the organlsatlon is exposed and are puttin8 in place systems to mitl8ate these risks. These include fvndin8 and financial viability.. handling of money systems: procedures and protocols. physical safety of employees and users: the condit•on of the premises; litigation: employers. liability and public liability insurance is in pla. Statement of Trusteerf responbIlItIeS Charity law requires the Trustees to Pfepare finanaal statements for each finanaal year which gives a true and falr vlew of the state of the chartty's affairs and of its Incling resource5 and application of resources, induding its surplus or deficit for that year, and which have been property prepared from and are in agreement with the accounting records of the charity and comply with relevant disd05ure requirements. In preparing these financial statements, the Trustees are requlred to: select surtable accounting policies and then apply them consistentty make judgements and estimate5 that are reasonable and prudent state whether applicable accountin8 stsndards and statements of recommended practice have been followed subject to any departures disdosed and explained in the financial statement prepare the financial statements on the 80ing concern basis unles5 it is inappropriate to presume that the charity will continue in business. Alms and Afflllation The objects of the Charity include: al To promote and facilitate Christian education and tralnln8 and wider educational opportunities through the conference centre and residential facilities. To provide facilrties that can meet the diverse ran8e of needs of indmduals or groups from all parts of society who wish to come to a Centre with a Christian ethos. bl To promote equality and inclusivity. particularly for those with complex needs such as physical and psychological disabilFties. To help to bridge the gap between the abl&bodied and the handicapped, the socially secure and the needy. c) To relieve poverty in the local community throu runnin8 the local Foodbank and Food Share Scheme. To promote community development and civK responsibility and enc(wrage social Interartion. IP•8e
Atholl Bapllst Cenlre SCIO Report of the Trustees for Year to 31st December 2024 The Board of Trustees met on ten occasions during the year, six on Google Meet and four at the Centre. to monitor the work of the charity. In addition. the TnJstees met on three occasion& Appointment of Trustees At the Annual General Meeting held at the Centre on 21st June 2023. the followin8 Trustees rettred in accordance with Article 20.2 in the constitution." They were reappointed as Trustees Jnder *itticIèg L2-23 The'olloAing Kere confirmed as Ofh"c&bearers. "., ¥- Trustees are retired as a TiusLee at the end of DecemDeT 2024 after m3n y ¥ears of fai+hlul service as a Trustee of the Centre and on accountof hts advanced age and increasing health issues. We are grateful to him for his service and appreciate all he has done for the )rk of the Centre over the year There was no substantial improvement In the level of resldency takÈ-up or Increase In financlal Income at the Centre durin8 2024. The year has been an exceptionally challengtn8 one. We continued to maintain strict control on our outgoings in order to protect our ability to sustain our Core ministries. Once again, the rlse in costs made it necessary to raise our char8es. However. althou8h we beliLwe we retain our competitive edge, inflation and the in(Teased cost of living generally has meant fewer groups are now able to use facilities like those at the Centre. As a result of the fall in residential stays. the Centre lost money in wen of the twelve trading months in 2024. We reported last year that The future of the Centre's ministries is dependent on us reaching the level of income that would secure our financial viability." In sprte of all our efforts to attratt people and those in the key demographic of disabled groups to the Centre. it has not proved possible to turn this situation afound and attract suffioent new bookings. To compound cwr difficultie5, a few community groups have had to withdraw from usin8 the Centre due to their own ndin8 bein8 reduced or withdrawn. One area of our ministry that has continued to attract an encourag•ng level of external support is the Htghland Perthshire Foodbank and the Community Larder. The lttal cOP has been very supportive in providin8 Food for the Lardef and a 8rant for the Foodbank. This aspect of our work has provided much needed practlcal help for individuals and famtlles in the area throu8hout the year. For a few months. the lack of available fvnds meant that the assistance the Foodbank was able to offer had to be restricted and ut back. Nevertheless, with the support of many in the local communrty, funds recovered to ensure the continuation of this vitsl ministry. As a result of recent challenges, a small group has come up with creative ideas to restructure this ministry in Order to maximise the assistance that it can offer to needy individuals and families. We are 8rateful to our staff and to the many volunteers who help to sustain this ministry of love and compassion to those in need. In spite of the serlous challenges we have faced through0 the year, many groups and indlvlduals have been helped through the ministry of the Centre. We have wekomed groups and guests who have stayed at the Centre and the many cornmunity groups that use the centre throughout the week. We participated in the Wam) Places initiative once a8ain and held our annual Christmas Day Community Lunch which was attended by over sixty people who otherwise would h&ie spent the day on their own. The lunch was SllPPOrted by several kvl buslnesse5. and we appreciate the way in which they have supported this Ial community evenL IPa8e
We are deeply grateful for grants and bequests that have helped to sustain the Centre's ministry. But the Trustees have recognised thatthere 15 a limit to what we can reasonably hope and expect from such sources. As a result of the low level of income we've been able to generate. it has not been possible for us to sustain the level of reserves expected by OSCR of the charity. Our continuing precarious financial situation has placed a real burden on the limited number of staff who Share with us in our ministry. There has always been too much work for them to do and too few of them to accomplish it. We appreciate the work of the manager and staff along with the many volunteers who have a55iSted them for their sacrificial commitment and dedicated support of the Centre's rninistry. The Trustees have likewise also served the Centre throu8h their sacrificial commitment, dedication and oversight of the work. However. a number of issues have caused us to focus on how the Centre's objective5 might best be served in the future. Many of our Trustees are advancing in years and some have indicated their desire to retire from this responsibility. We are now facing the fact that we are operating with the minimum number of Trustees allowed by our constitution and have been unsuccessful in finding new and younger Trustees with the vision, energy and commitment to join us. The difficulties we have encountered in a number of areas of the Centre's life have persuaded us that the governance model under which we operate with Trustees from different areas in the country and a small staff locally is practically untenable. A new model must be found for the work of the Centre to move foTh4ard more elentlY and fru4tfully. For some time now. we have desired a closer practical relationship with Pitlochry Baptist Church. The people in the local communtty don't make any distinction between the Ch)Jrch and the Centre. seÈin8 both entities as one. As the Centre has found ttself increasingly focused on community 8roups and actNities locally. there ha5 clearly been the potential for an overlap wrth the communrty focused ministries of the Church. This overlap might well have resulted in the development of unintentional areas of conflitt and this we wanted to avoid. The Trustees and the leadership of the Church met and shared openly where they felt the Lord was leading each of them in tem)s of future ministry. We found ourselve5 quite wonderfully being of one mind and spirit in wanting to develop closer relationships and sensin8 the need to develop a common vision. This was a "kairos" moment and a small steering group was set up to develop our thou8hts and plans. As a result, we have sensed that the Lord is leading us in the development of a fresh shared vision that will continue to fulfil many of the objectives of the founding fathers of the Centre. The moment ha5 come to integrate the two eTrtitie5 of Church and Centre into a new SCIO where the leadership and oversight would be located locally. and the ministry of both bodies mer8ed in order to strengthen and open up new mintstry possibilities in the local area. The outcome of our shared discussions has been accepted by the Trustees of the Centre and the member5 of Pitlochry Baptist Church. The Trustees are now workin8 to fulfil the following challenges: To ensure that WÈ have sufficient funds to dissolve Atholl Baptist Centre SCIO in a credit situation so that we can avoid the problems that would accrue should we become bankrupt. To pay back the ten-year loan we received from the Baptist Building Fund in 2017 which currently Stands at £IS,IXK). To ensure we have the funds to meet our obligations to staff in terms of redundancy payments. To formally gain the agreement from O.S.C.R. to di5sofve the SCIO according to their rules. To hand over the premises and its contents to PitlcKhry Baptist Church with the agreement and support of the Baptist Union of Scotland. To gNe thanks to God for all that He has accomplished over the 56 year5 since the Centre's foundation and look forward with hope and expectancy to all that God will continue to do through the new united charity. We have been grateful to everyone who has supported the work of the Centre through their prayers, their financial support and their practical support over the past 56 years. The ministry of the Centre has not come to an end but has entered into a new phase. God is doing a new thin8 to enable our rninistry to IPaBe
continue and develop the coming years. We record our thanks to all who have stood behind the Centre and its ministries and our sincere thanks to God for all His faithfulness and lovin8 SUPPOrt. o God be the glory. 8reat thin85 He has done- Durin8 the year, the Centre received 8rants and donations from: Heartlands Kids Club Charity Garfield Weston Charltable Trust Pitlochry Church Lunch Group Baptist Churches for the Hoist Fund Perth and Kinross Communrty Investment Fund Coop Local Community Fund Amold Clark Charitable Fund Enchanted Forest Charitable Fund Wami Welcoming Fund Fishers Hotel Green Park Hotel Fund Groups who came from beyond Pitl<Khry to use the residential facilities of the Centre in 2024 included: SACHD Bonar Trust Etape Caledonia Cycle Event Inverness Mountaineerin8 Club Philipp Projert Life Plus Church St Silas Church Reformed Baptist Churth Scottish Netork Churches Quakers Ps and Gs Church Student Group. Edinburgh COOL Youth Fellowship Perthshire Brass The Centre also had bookin85 for the Chalet. Flat and the Darath self<ontatned apartment throughout the year on a self<atering basi& Communty Groups usin8 the Centre's facilities in 2024 included: Pitlochry and Moulin Community Council Pitlochry U3A Pitlochry In 81oom Pitlochry Baptist WA Soup Lunch Christians Against Poverty DVLA Eagle Ski aub Enchanted Forest North Perthshire Recovery Café Perth Autism Support IPage
Renew Wellbein8 Sight Scotland Veterans SNP Local Group Pete Wishart Surgery John Swinney Surgery Repalrs. Up8radln& Refurblshment and Development The Trustees are aware of the need to have an ongoing pro8ramme to address the integrity of the physical estate and to be lookin8 to make the strurtural changes necessary to respond to changes in the provision for those using the buildin8. Work undertaken durin8 the year included: Refit of the Food Bank store: Shelving installed and a ladder to the first-floor storage area put in place. After the EICR test was carried out. two significant electrical upgrades took place Indudin8 a new elertrical supply to the commercial clothes dryer. A new double electrlcal socket was installed in the main kitchen to provide fof a recentty purchased large oven. The unused telephone booth in the reception area has been removed. The light switches in the wall of the booth were relocated to the Centre office. Plumbing- Remedial work has been carried out in the public toilet areas. both male and female. Remedial work on the Kirkview flat bathroom taps and an outside tap has been carried OUL A number of radiator valves were replaced. Repair work has been carried out on the side 8ate. Repair work on the Biomass boiler has been carried. A nurnber of new signs on the buildin8 and in the 8rounds have been put in place, induding Chan8in8 Places Toilet 51gns. A new dishwasher unit with adjoining stainless-sted units and sinks have been purchased for insulation in early 2025. Principal sources of funding The Charity mainly receives income from fee5 for residential and non-residential accomrnodatton. In addition to this. significant donation income was also received from several sources. We are pleased to have retained regular supporters who gift us annually, most of which is Gift Aided. We have also received various grants as shown in the accounts for capital project& Results for the year The financial statements for the year are set out on the following pages. The Statement of Financial Artivities generated a surplus of £15.5k {2023." defic¥t of £20.5kl. Total income of £174.Ok was 22.8% above the previous year. Donations accounted for the main component of the increase which contributed £33.Ok of the surplus above the previous year. Without this"exceptional" component revenue would have been similar to the previous year continuing the loss-making trend. Despite inflation. costs at £158.Ok were 2.5% below the previous year. In order to complete the renovation projects. the Trustees agreed in 2017 to obtain a loan from the Baptist Building Fund of £60.(KM) repayable over a ten-year period. The outstanding balance amounted to £18.(XK) at year end. Pa8e
Reserves It is the preference of the charity to maintain unrestricted funds. that is. funds not commwtted or invested In fixed assets. at a level which equates to approximately three months of operatin8 Costs. The General Fund at 31 December 2024 shows a surplus of £55.4k12023: £5.2kl. Total reserves. induding the net book value of fixed assets and balances on all funds impfoved by 9% to £423.7k. Statement on rfsk The Trustees have continued to monitor the major ri5*5 to which the company is exposed aftd are putting In place systems to miti8ate these risks. These Include funding and financial viability. indude handling of money systems. physical safety of employees and users: the condition of the premises.. litigation; employers, liability and public liability insufance is in place. ststement of Trusttt< reSPbIlItIeS Charity law requires the TnJstee5 to prepare financial statements for each finanaal year whith give a true and fair view of the state of the charity's affairs and of its incoming resources and application of resources. including its surplus or deficit for that yeaf. and which have been properly prepared from and are in agreement with the accountin8 records of the charity and comply with relevant disdosure requirement In preparin8 those finandal statements. the Trustees are required to: select suitable accountin8 policies and then appty them consistently make jud8ements and estimates that are reasonable and prudent state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial ststements: and Ppare the financial statements prepare the finanual statements on the going concern basis unless it Is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounttng records which disd05e, with reasonable accuracy at any time. the charity's financial position. The Trustees are also responsible for takin8 such steps as are reasonably open to them to safeguard the charity's assets and to prerfent and detect fraud and other Irregularities. Approved by the Board of Trustees and sw)ed on its behalf by: Dated: Ibl 2 IPa8e
Inde ndent Examlners Re ort I report on the accounts of the abovfflentioned charity fof the kWh)d to 31° Oecember 2024 as set out on the attached paEes. Resyrtlve resp1${bIlItIeS of the Trustse and Examlner The charitrfs trusiees are resFX)n5ible for ihe prepafation of the accounts In accordarKe with the term5 of the Charities and Trustee Inwestment Iscotlarrfjl Act 2C(15 and the Charities kcounts (Scotlandl Re$Ulatn5 2LY16. The charity trustees consider that the alIt requ1ment of Regulation 10111 Idl of the Accounts Regulatrts does not apply. It is my respons¢bility to exarnine the accounts as required WKler section 44111 c of the Art and to 5tste whether particular matters have come to my attentM)n. Basls of lfidependefit EXarn1rr5 Report My examination is carried out in accordance with RegUlatn 11 of the Charits Accounts Iscotlandl Regulations 20. An examination irKludes a review of the accounti4 records kept by the charity and a comparison of the accounts pSented with those records. It also indudes consideration of ary unusual iterns or disclosures in the accounts and seeks explanations from the irustees concernin8 any sh matters. The procedures undertaken do rt provide all the evidence that Uld be required in an audit. a1 consequently I do not expre an awlil opinion c the view given the accounts. Independent Examlners Ststemert In the course of my examination. no matter has come to my attention thKh gr¥S me reas(Thble cause to believe that in ary material respect the requirements: lo keep accountin8 records in accordarKe with Sertkn 4411) (a) of the 21W)S and Regulation 4 of the 21))6 Accounts Regulations and to prepare accounts which accord with the Kcount rec(*d5 •fKI cpty with Ilegulation 9 of the 2( A(rounts Regulations have not been mel or to which th my opffiion attentim stthld be dravm. in onler to r&ich a propef urKlerstsnding of the accounts. Date IPa8e 9
Atholl Baptlst Centre SCIO A¢countln8 Polldes The principal accountln8 policies, which have been applied conststently in the current and preceding year in dealing with items whith are considered material to the accounts, are set out below. Accountln8 Conventlon The financial statements have been prepared in accordance with Accountin8 and Reportln8 by Charlties: Statement of Recommended Practice applicable to charities preparing thetr accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland {FRS 1021 amended I January 2019. the Charities and Trustee Investment (Scotlandl Act 21X)5 and the Charities Accounts (Scotland) Regulations 2[ (as amended}. Basls of financial Statements The financlal statements have been prepared on an accrual's ba515. Tan8lble Flxed Assets The Centre has a lease for the land on whlch the heritable property vthich is stated at cost. The lease was entered for 99 years. and no rental is due to be paid. Depredatlon Is provided at the followlng annual rates to wrtte off each a$5et over its estimated useful lrfe. Land HefTtable Property 99 Year$5trai8ht Line Stock Stocks comprise pellet fuel for the boller and are stated at the lov of cost or rbet realisable value. Debtors and Creditors Debtor and Creditor balances are stated at the amounts owin&lowed at the Balance Sheet. taking account of the recovery of the debt. Inc(xne Recognltlon Income Is recorded on an accruafs basis when the right to the income has been established. Valuatlon of Donated Service5 Tbe Centre has a small group of Volunteers who assist In several ways at the Centre. Thls contrlbutlon has not been quantified for the pUryses of the accounts. . Ststement of Flnandal Artlvftles For the purpose of the Statement of Financial Activities as sho¥m previously the funds are defined as follows: General comprise of Income received for the objects of the company thout further SF)ecified purpose and are available as general funds. Deslgnated Funds represent unrestricted fund5 whith have been eannarked by the Trustees for specific purposes. Restrlrted FurKls comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor. IPage 10
Atholl Baptist Centre SCIO Yearto 31st December 2024 General Fund Deslgnated fte$cted Fund Fund TOLII Total Donatl¢)ns and Legacles Donation5 Grft Refund$ Giants Grft Aid Donations Church Costs Reclaimed MisceLianeous 25.T16 1765 58,673 25,691 1.502 18.938 8.474 3.060 8.033 11,318 320 11.318 8.280 2,193 2,193 5.153 40.647 48.528 89,175 65.698 CharttabieActl¥ftles Income FoodlkcommodalM)n 84.828 76.042 Expendlture Resldenual Stsff Costs Ilnc Volunteets} Cost of Prowsions Ilnc F( Bank) Utilities Cleaning and Laundry Rates and InsufarKe Commissions PayalAe 8ad debts OtherChaiifabtsAcOvllles Building Improvements Repairs anu Maintenance Furniture and Equipment Stationery an(J Postage Telephone aThJ Internet Tra¥el Costs Aovertisingand PR Bank Inierest arKJ Charges Wastemater Costs Miscelianeotss Expenses Depreciat 57337 58.%1 28, 25. 25267 25.516 3277 2,924 8.710 25.(M)7 2.417 2.924 19. 3,7 4.578 210 210 8.586 11.790 259 1.957 854 IiN30 6.247 925 2.(K2 341 1.357 319 2.103 10,49) 259 1.957 42 812 61 1.751 61 2.011 5.070 6.681 &S91 Gmmance Costs Indepen(Jent Examiners Fee kcounting Fees 675 1.121 113,597 6.681 38210 158.488 162,247 (knr*4 SuWsAYeficft 11.878 4.681 io, 15,547 -20.507 IPa8e 11
Atholl Baptlst Centre SCIO Year to 31st December 3)24 Total Fund Fund Fund 2024 Currnnt Assets Fixed Assets Stock Debtors HMRC I[paYIents Cath at Bank aTr1 lTrh 367.4&3 349.984 5.661 5.661 1.160 57.097 18.779 75.874 Total CurrentAssets 62,756 57.510 449.0 413.352 Llabllttles Creonors Due in Oneyear Pension Payments t>Je Cfeditor5 Due in Subseqwnl Years 7.152 7.152 163 520 18.C 18.OCKI 24,CJO Total Uabllltles 18.0 25.361 24.683 Net Cufrenl Assets 5.176 TO Funds olthé Charlty General Fund Designated Fund Restricted Funds 5.176 33.$10 367.483 423.657 388.670 For the yeaf eThJing 31st December 2024. the companywas entmed tt exernptkni from audit under section 4T1 oft Companies Act 20( relatirwto small companie& Trustees. Responslbllltles mbers ha¥e not required cornparyto obtain an aLKJit otthe accountsfof ihe ab(Neyear in accordance with section 476 of the Companies Act 20C6 anLI Ihe ¢Jirectots acknthdge thelr re¥K>nsibiilties lof crylyingv•ith requirements ofthe act1 fe¥eci tothe acMunt& se finaKlai staterrnts been prepaTed in acCwdceW1lh the flnarKlal reponingstandavd for smaller entrties and In xcordarKeknlth the pros1OnS applicatAeto tf companies subpcttothe smi companies. Fegime. finala1 ststements weapwild tythè 8oarf on aThJ sw on their l)ehaLf ty. Trusreelcompary Secretary IPage 12
Atholl Baptlst Centre SCIO Yearto 31st December 2024 Notes to the Financlalslatements SLthCosts and Numbe Genefal Fund Total Fund Gross Salaries Pension Contrlbuikn Employefs NIC OtrÉr Stsff costs 1.602 .602 1.862 3.032 1841 1,743 3.758 771 57.337 The average wmber of empL(Y*ttS dUr0ngtYearIKds 3. 12tr23: 31 No recehTd renuffEration of more than £60.000. Dlrectors. Remuneratl No dlrector receibryl any rernuneratton orexpeiBesTMthin theal. Net Income Net Iorne Is stated after thargi 2024 DepreCn &681 Loss on Sale ofAssets Tamiion No Uablutyto corporationtaK due to companys charitsble statys. IPage 13
Atholl Baptlst Centre SCIO Yearto 31st Decernl)er 2024 Creditors:Arnounts duewlthln oneyear. General Fund Restricted Fund Tota12024 VAT 501 HMRC 310 Trade Creditors 163 Employers Pension 2.002 183 PenSn Payments Due 520 3.511 2,026 ebtors". Amounts owed wlthln one ye* General Fund Restrlcted Fund Total 2024 Baptist Buildi Fund £counts Receivable s.1 5.ffil HMRC Credit Baian¢e Petty Cash 218 218 &879 11.879 IPage 14
Atholl Baptlst Centre SCIO Yearto 31st Decernber 2024 Creditors:Arnounts duewtthln one year. General Fund Restricted Fund Tota12024 VAT 501 HMRC 310 Trade Creditors 163 Employers Pension 2.002 183 Pension Payments Due 520 3.511 2,026 ebtors: Amounts owed Tlthln one ye Genernl Fund Restrlcted Fund Total 2024 Baptist 8uild1r Fund Accounts Recet¥able s.1 5.661 HMRC Credit Balance Petty Cash 218 218 &879 11.879 IPa8e 14