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
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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
T￿￿tee$ 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 respon￿bIlItIeS
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 Inc￿ling 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.
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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 cO￿P 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 I￿al
community evenL
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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 e￿￿lentlY 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 Net￿ork 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
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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< reSP￿￿bIlItIeS
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 P￿pare 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
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Inde
ndent Examlners Re
ort
I report on the accounts of the abov*fflentioned charity fof the kWh)d to 31° Oecember 2024 as set out on the
attached paEes.
Resyrtlve resp1￿${bIlItIeS of the Trustse and Examlner
The charitrfs trusiees are resFX)n5ible for ihe prepafation of the accounts In accordarKe with the term5 of the
Charities and Trustee Inwestment Iscotlarrfjl Act 2C(15 and the Charities kcounts (Scotlandl Re$Ulat￿n5 2LY16. The
charity trustees consider that the a￿lIt requ1￿ment of Regulation 10111 Idl of the Accounts Regulat￿rts 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 EXarn1r￿r5 Report
My examination is carried out in accordance with RegUlat￿n 11 of the Charit*s Accounts Iscotlandl Regulations
20￿. An examination irKludes a review of the accounti￿4 records kept by the charity and a comparison of the
accounts p￿Sented with those records. It also indudes consideration of ary unusual iterns or disclosures in the
accounts and seeks explanations from the irustees concernin8 any s￿h matters. The procedures undertaken do r￿t
provide all the evidence that *￿Uld be required in an audit. a￿1 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 t*hKh 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 c￿pty 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 pUry￿ses 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
3￿20
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￿[paYI￿ents
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,C*JO
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 acknth*dge thelr re¥K>nsibiilties lof crylyingv•ith
requirements ofthe act1￿ fe¥eci tothe acMunt&
se finaKlai staterr*nts been prepaTed in acCwd￿ceW1lh the flnarKlal reponingstandavd for smaller
entrties and In xcordarKeknlth the pro￿s1OnS applicatAeto tf* companies subpcttothe sm*i companies. Fegime.
fina￿la1 ststements weapwil￿d 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 dUr0ngt￿YearIKds 3. 12tr23: 31 No recehTd renuffEration of
more than £60.000.
Dlrectors. Remuneratl
No dlrector receibryl any rernuneratton orexpeiBesTMthin the￿al.
Net Income
Net I￿orne Is stated after thargi
2024
DepreC￿n
&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
PenS￿n 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 T*lthln 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