Annual Report & Accounts 2024 2025
Teen Ranch (Scotland) Annual Report & Accounts 2024/2025
Trustees
==> picture [94 x 68] intentionally omitted <==
Principal office Ballindean House Inchture Perthshire PH14 9SF
Charity Registration Number SC017059
Independent Examiner
Morris & Young Chartered Accountants 6 Atholl Crescent Perth PH1 5JN
page 2 of 16
CONTENTS
| CONTENTS | |
|---|---|
| Page(s) | |
| Trustees’ Report | 4-6 |
| Statement of Trustees’ Responsibilities | 7 |
| Independent Examiner’s Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11-16 |
page 3 of 16
Trustees’ Report
The Trustees present the annual report together with the financial statements of the charity for the year ended 31 January 2025. The financial statements are presented in pounds sterling and rounded to the nearest £1.
Structure, governance and management
Nature of governing document
The founding document of the Charity is its Constitution and Statement of Faith. The objectives of the Charity are set out in its Constitution.
Organisational structure
In the year ended 31 January 2025, Teen Ranch, through activities such as horse riding, canoeing, bikes and many other outdoor activities, its Timeouts (Christian talks) and Morning Devotions (Christian teaching), has fulfilled its objectives as set out in the Constitution.
The Trustees are appointed to uphold the constitution of Teen Ranch and oversee the running and management of Teen Ranch and is responsible for staff appointments and dismissals. The Trustees also responsible for ensuring that the statement of faith is upheld and that regular teaching to staff and campers is consistent with the statement of faith.
The Trustees who served during the year were:
==> picture [213 x 86] intentionally omitted <==
There are currently 5 Trustees each of whom have signed in agreement with the statement of faith. Due to the nature of our work, the Trustees are Christians and are people who have been involved with the work over a number of years.
Further appointments are not regular and can only be made on agreement with the statement of faith and will only be made if current Trustees resign or if adding a Trustee would be deemed beneficial. Only people with extensive knowledge of Teen Ranch and its aims and objectives and how these are achieved, would be considered.
Since its existence, Teen Ranch (Scotland) has financially supported the set up other similar camps in other countries. This project has been called TREE – Teen Ranch Expanding Everywhere. This has seen camps developed in France, Romania, Poland, Kenya (TREK) and Zambia (TREZ). Teen Ranch France is independent, and there is little involvement in Teen Ranch Romania. During the year, support for work in Teen Ranch Nepal continued.
The aims of these camps are the same as Teen Ranch (Scotland) where the aim is to provide activity holidays in a Christian atmosphere with the Christian message shared with all groups and individuals who come.
All of TREE developments rely on fundraising and other donations for the existence of its work. Teen Ranch (Scotland) aims to support the work of TREE. If it is deemed appropriate, other charitable donations may be made to these works by Teen Ranch (Scotland). The work of TREE is overseen by .
page 4 of 16
Major risks and management of those risks
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Objectives and activities
Objects and aims
The aims of Teen Ranch (Scotland) are:
-
The advancement of the Christian Faith by the provision of holiday and recreational facilities primarily for teenagers and young people in either groups or as individuals in a suitable Christian atmosphere and by the organisation of appropriate sporting and recreational facilities both within any property owned by Teen Ranch and elsewhere. The main activities are Horse Riding, Canoeing, Air Rifle Shooting, Archery, BMX Bikes, and Clydesdale Horse and Cart Rides.
-
To promote and assist in the holistic development of campers, including that of Christian character and leadership through a well-balanced programme.
-
The upholding of the Statement of Faith
-
To transmit and communicate the Gospel of the Lord Jesus Christ
These aims as set out in our Constitution will be upheld this year as we seek to provide many groups with the opportunity to come to Teen Ranch as possible.
To maximise these opportunities, we will promote the work of Teen Ranch through printed or published information and through public meetings where information about the work of Teen Ranch (Scotland) and TREE is outlined.
The work of Teen Ranch can continue as we receive donations, subscriptions, legacies and gifts of all kinds for the promotion of our objectives. Applications may also be made to Trusts and grant providing organisations for financial aid.
The team of dedicated full-time workers living as part of an intended community are supported by volunteer workers. These workers are accepted from the age of 15 and will undertake whatever rostered jobs are required for the running of each camp. Volunteers work weekends, week and midweek camps for a day or days at a time. Roles are given based on ability for all duties required for the running of the camps.
Objectives, strategies and activities
During the year ended 31 January 2025, the Charity continued its support for the development of TREE.
Achievements and performance
The aims and objectives of Teen Ranch (Scotland) were met in the provision of activity holidays in a Christian atmosphere. Every group who came to Teen Ranch heard the Gospel message of the Lord Jesus Christ. Each of these groups undertook a variety of activities with a frequency according to the length of their stay.
We have again continued to benefit from volunteers, providing them with opportunity for selfdevelopment. Various staff have attended professional development training courses over the year.
Financial review
Camp income has increased from the previous year and included in grants received in the prior year are amounts from The Elie Trust.
page 5 of 16
Donations received have increased from the prior year and the Charity continues to be dependent upon the support of churches, Trusts and individual giving. Fundraising in the prior year saw the campaign for B Ockenden and others to climb Mount Kilimanjaro. The financial transactions and the year end financial position support the Trustees’ opinion that the Charity is in a strong position to continue its operations and plans for the foreseeable future.
Reserves
Teen Ranch, in striving to spread the Word of God as widely as possible, aim to make camps as affordable as possible. As a result, the income from camps only covers the basic costs of running them. The additional overhead costs of Teen Ranch are largely met by the generosity of individual doners, organisations and Trusts. As generous as these donations are, many of them are not predictable and, in line with Teen Ranch’s Biblical beliefs, led by the Spirit of God.
Therefore, continuing from our 40 years’ experience as a work of Christian faith, Teen Ranch have decided not to maintain a fixed cash reserve. Teen Ranch believe that setting aside such a cash reserve would significantly inhibit the progress of the work.
Plans for future periods
Aims and key objectives for future periods
Teen Ranch (Scotland) continues to improve and maintain the Christian outdoor activity centre. We continue to believe and see that we have a positive input into the lives of many children in Scotland.
Teen Ranch (Scotland) faces challenges following on from the cost of living crisis, affecting all aspects of our youth ministry. In spite of this, a significant number of young people continue to attend camps during the year, with levels increasingly encouraging.
We will continue to try and help the children of the world through the work of TREE.
The Trustees are satisfied that we are fulfilling our purposes and objectives.
The annual report was approved by the Trustees of the Charity and signed on its behalf by:
==> picture [289 x 91] intentionally omitted <==
page 6 of 16
Statement of Trustees’ Responsibilities
The Trustees are responsible for preparing the Trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Trustees are required by the law applicable to charities in Scotland to prepare financial statements for each financial year which give a true and fair view of the Charity’s state of affairs and its incoming resources and application of resources for that period. In preparing those financial statements, the Trustees are required to:
-
Select suitable accounting policies and apply them consistently;
-
Observe the methods and principles in the Charities SORP;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Constitution. They are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other regularities.
page 7 of 16
Independent Examiner’s Report to the Trustees of Teen Ranch (Scotland)
I report on the accounts of the Charity for the year ended 31 January 2025 which are set out on pages 9 to 16.
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. The Charity’s Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 Report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention:
(1) 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 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.
==> picture [282 x 57] intentionally omitted <==
Morris & Young Chartered Accountants 6 Atholl Crescent Perth PH1 5JN
page 8 of 16
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR TO 31 JANUARY 2025
| Note | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Donations, legacies and grants | 2 | 222,812 | 980 | 223,792 | 128,345 |
| Charitable activities | 3 | 296,262 | - | 296,262 | 330,396 |
| Other income from trading activities | 4 | 24,297 | - | 24,297 | 24,562 |
| Total income | 543,371 | 980 | 544,351 | 483,303 | |
| Expenditure on: | |||||
| Raising funds | 5 | (21,619) | - | (21,619) | (25,024) |
| Charitable activities | 6 | (447,983) | (980) | (448,963) | (437,600) |
| Total expenditure | (469,602) | - | (470,582) | (462,624) | |
| Net movement in funds | 73,769 | - | 73,769 | 20,679 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 567,606 | - | 567,606 | 546,927 | |
| Total funds carried forward | 16 | 641,375 | - | 641,375 | 567,606 |
page 9 of 16
BALANCE SHEET
AS AT 31 JANUARY 2025
| Note | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible assets | 12 | 796,819 | 759,161 | ||
| Current assets | |||||
| Debtors | 13 | 20,793 | 25,738 | ||
| Cash at bank and in hand | 2,986 | 7,661 | |||
| Total current assets | 23,779 | 33,399 | |||
| Creditors: amounts |
falling | due | |||
| within one year | |||||
| Trade and other payables | 14 | (89,674) | (103,384) | ||
| Net current liabilities | (65,895) | (69,985) | |||
| Total assets less current liabilities | 730,924 | 689,176 | |||
| Creditors: amounts falling due | after | ||||
| **more than one year ** | 15 | (89,549) | (121,570) | ||
| Net assets | 641,375 | 567,606 | |||
| Funds | |||||
| Unrestricted funds | 16 | 641,375 | 567,606 | ||
| Total funds | 641,375 | 567,606 |
The financial statements on pages 9 to 16 were approved by the Trustees, and authorised for issue and signed on their behalf by:
==> picture [283 x 93] intentionally omitted <==
page 10 of 16
NOTES RELATING TO THE FINANCIAL STATEMENTS
1. ACCOUNTING POLICIES
Statement of compliance
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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of preparation
Teen Ranch (Scotland) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated.
The financial statements are presented in pounds sterling and rounded to the nearest £1.
Going concern
The Trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be easily measured.
Charitable activities
Income from charitable activities is recognised as the related goods and services are provided and where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Income from charitable activities includes income received under contract and grant funding to specific service conditions.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
The costs incurred in attracting voluntary income, the management of investments, and trading activities are attributable to raising funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. For example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
page 11 of 16
Governance costs
Costs attributable to the Charity’s compliance with constitutional and statutory requirements are included in governance costs. These include cost and expenses for accountancy, strategic management and Trustee meetings.
Taxation
The Charity is exempt from tax on its charitable activities.
Leases
Leases are classed as finance leases where the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the value of lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the income statement so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Tangible fixed assets
All expenditure on additions, improvements and replacements is capitalised. Expenditure on repairs and renewals is charged to the income statement as it arises.
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Property improvements | 4% straight line |
| Plant & machinery | 20% reducing balance |
| Fixtures and fittings | 25% straight line |
Trade Creditors
Obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers are recognised within trade creditors. Amounts are classed as current where there is no conditional right to defer settlement beyond twelve months after the reporting date.
Funds
Unrestricted funds are general funds available for use at the Trustees’ discretion in furtherance of the objectives of the Charity. Funds held on specific trusts under charity law are classed as restricted funds. The specific trusts may be declared by the donor when making the gift or may result from the terms of an appeal for funds. Designated funds are unrestricted and set aside for specific purposes at the discretion of the Trustees.
2 DONATIONS, LEGACIES AND GRANTS
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Grants | 30,000 | - | 30,000 | - |
| Donations and legacies | 192,812 | 980 | 193,792 | 128,345 |
| 222,812 | 980 | 223,792 | 128,345 |
All funds in 2024 were unrestricted.
page 12 of 16
3 INCOME FROM CHARITABLE ACTIVITIES
| 3 | INCOME FROM CHARITABLE ACTIVITIES | |||
|---|---|---|---|---|
| Unrestricted | Total | |||
| funds | 2025 | 2024 | ||
| £ | £ | £ | ||
| Camp income | 280,498 | 280,498 | 276,020 | |
| Fundraising income | **15,764 ** | 15,764 | 54,376 | |
| 296,262 | 296,262 | 330,396 | ||
| 4 | INCOME FROM OTHER TRADING ACTIVITIES | |||
| Unrestricted | Total | |||
| Funds | 2025 | 2024 | ||
| £ | £ | £ | ||
| Merchandise and tuck shop sales | 19,876 | 19,876 | 21,227 | |
| Other income | 4,421 | 4,421 | 3,335 | |
| 24,297 | 24,297 | 24,562 |
Other income includes rent received and amounts received for horse riding lessons.
5 EXPENDITURE ON RAISING FUNDS Cost of trading activities
| Unrestricted | Total | ||
|---|---|---|---|
| funds | 2025 | 2024 | |
| £ | £ | £ | |
| Other direct costs of activities for | |||
| generatingfunds | 21,619 | 21,619 | 25,024 |
| 21,619 | 21,619 | 25,024 |
6 EXPENDITURE ON CHARITABLE ACTIVITIES
| Activity | Activity | ||||
|---|---|---|---|---|---|
| undertaken | undertaken | Activity | |||
| directly | directly | support costs | Total | ||
| (unrestricted) | (restricted) | (unrestricted) | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Teen Ranch Scotland | 331,244 | - | 35,063 | 366,307 | 357,869 |
| Teen Ranch Expanding Everywhere | 81,676 | 980 | - | 82,656 | 79,731 |
| 412,920 | 980 | 35,063 | 448,963 | 437,600 |
In the prior year, Teen Ranch Expanding in: Europe £23,131, Kenya £14,279, Zambia £26,562 and Nepal £15,759 comprised Teen Ranch Expanding Everywhere.
page 13 of 16
7 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS
Charitable activities expenditure
| Charitable activities expenditure | |||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | 2025 | 2024 | |
| £ | £ | £ | |
| Employment costs | 21,607 | 21,607 | 16,253 |
| Printing, postage, stationery & advertising | 1,791 | 1,791 | 2,808 |
| Independent examiner’s fee | 720 | 720 | 720 |
| Bank interest and charges | 11,664 | 11,664 | 14,073 |
| 35,782 | 35,782 | 33,854 |
Basis of allocation
| Basis of allocation | |
|---|---|
| Reference | Method of allocation |
| Employment costs | Direct |
| Printing, postage and stationery | Direct |
| Independent examiner’s fee | Direct |
| Bank interest and charges | Direct |
8 NET INCOMING RESOUCRES
Net incoming resources for the year include:
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Depreciation of fixed assets | 14,319 | 9,172 | |
| 9 TRUSTEE REMUNERATION AND EXPENSES | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Remuneration - | 2,229 | 5,200 | |
| Remuneration - | 2,229 | 5,200 | |
| No expenses were reimbursed during the year. | served as | ||
| Trustees between | 1 February 2024 and 20 June 2024. |
10 STAFF COSTS
The aggregate payroll costs were as follows:
| STAFF COSTS e aggregate payroll costs were as follows: |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wages and salaries | 108,035 | 81,266 |
No employee received emoluments of more than £60,000 during the year. Amounts paid to key management personnel are included in note 9.
The average number of employees during the year was 19 (2024: 14).
page 14 of 16
11 INDEPENDENT EXAMINER’S FEE
| INDEPENDENT EXAMINER’S FEE | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Examination of the financial statements | 720 | 720 |
12 TANGIBLE FIXED ASSETS
| Land and | Property | Plant and | |||
|---|---|---|---|---|---|
| buildings | improvements | Horses | machinery | Total | |
| £ | £ | £ | £ | £ | |
| Cost | |||||
| At 1 February 2024 | 684,861 | 81,788 | 38,750 | 211,446 | 1,016,845 |
| Additions | - | 24,271 | 8,050 | 33,700 | 66,021 |
| Disposal | - | - | - | (34,399) | (34,399) |
| At 31 January 2025 | 684,861 | 106,059 | 46,800 | 210,747 | 1,048,467 |
| Depreciation | |||||
| At 1 February 2024 | 65,015 | 11,954 | - | 180,715 | 257,684 |
| Charge for year | - | 4,242 | - | 10,077 | 14,319 |
| Disposal | - | - | - | (20,355) | (20,355) |
| At 31 January 2025 | 65,015 | 16,196 | - | 170,437 | 251,648 |
| Net book value | |||||
| At 31 January 2025 | 619,846 | 89,863 | 46,800 | 40,310 | 796,819 |
The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts:
finance leases or hire purchase contracts: |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Plant and machinery | 7,069 | 15,521 |
| Depreciation charge for theyear in respect of leased assets | 1,767 | 3,880 |
| 13 DEBTORS | ||
| 2025 | 2024 | |
| £ | £ | |
| Prepayments | 17,446 | 24,752 |
| Other debtors | 3,347 | 986 |
| 20,793 | 25,738 |
page 15 of 16
14 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Bank loans | 28,400 | 16,675 |
| Trade creditors | 17,122 | 29,122 |
| Hire purchase and finance leases | 2,562 | 2,562 |
| Other creditors | 10,785 | 13,230 |
| Accruals and deferred income | 30,805 | 41,795 |
| 89,674 | 103,384 |
The aggregate amount of secured liabilities due within one year is £30,962 (2024: £19,237).
15 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Bank loans | 85,842 | 115,300 |
| Hirepurchase and finance leases | 3,707 | 6,270 |
| 89,549 | 121,570 |
The aggregate amount of secured liabilities after more than one year is £89,549 (2024: £121,570). Bank borrowings are secured by a standard security over the freehold property. Obligations under finance leases and hire purchase contracts are secured over the assets to which they relate.
Bank loan instalments are split between 2 and 5 years totalling £85,842 (2024: £114,960) and beyond 5 years of £Nil (2024: £340). Hire purchase instalments are all due within 2 and 5 years.
16 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| £ | £ | |
| Tangible fixed assets | 796,819 | 796,819 |
| Current assets | 23,779 | 23,779 |
| Creditors falling due within one year | (89,674) | (89,674) |
| Creditors more than oneyear | (89,549) | (89,549) |
| 641,375 | 641,375 |
17 RELATED PARTY TRANSACTIONS
are provided with rent-free accommodation, along with other staff employed by the Charity. The monetary value of this benefit to , whilst Trustees, is estimated at £2,167 (2024: £5,200)
During the year, donations received from Trustees amounted to £26,540 (2024: £20,459).
page 16 of 16
I