John Paul Jones Birthplace MuseumTrust Scottish Charity Number SC020479
Trustees Report Year Ending 31st December 2024
Trustees' Annual Report for the period 1st January 2024 to 31st December 2024 John Paul Jones Birthplace Museum Trust SC020479
Charity Trustees
Structure, governance and management governing document
John Paul Jones Birthplace Museum Trust is a charitable trust, governed by its trust deed. The trustees who served during the year are set out above.
Trustee induction and training
New trustees undergo an orientation to brief them on their legal obligations under charity law, the content of the constitution, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction they are informed about key employees and other trustees. Trustees are encouraged to attend appropriate external training opportunities where these will facilitate the undertaking of their role.
Organisation
A board of trustees, who meet at least quarterly, administers the charity. Still was the manager for the period 1st January 2024 until her resignation in October 2024.
A pool of seasonal visitor services staff were employed through the summer season from April 2024 until September 2024. At the trustees' meetings, the trustees agree on the broad strategy and areas of activity for the trust, including consideration of activities, investment, reserves and risk management policies. A scheme of delegation is in place and day to day responsibility for the provision of services rests with the manager. The manager is responsible for ensuring that the charity delivers the services specified, day-to-day operational management of the museum, and management of the visitor services staff.
Risk policy
The trustees have examined the major strategic, business and operational risks which the charity faces and are satisfied that systems have been established to mitigate those risks, including the establishment of a system of procedures for authorization of all transactions and projects, an annual review of the risks which the charity may face and the implementation of action designed to minimize any potential impact on the charity should any risks materialize. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
Objectives and activities
The Trust has two aims: To preserve the cottage birthplace of John Paul Jones, the father of the American Navy and to educate about his life and achievements. A cream tea fundraiser was held in May and this was in partnership with Arbigland House and Gardens. Approximately 1,260 visitors were welcomed into the museum. Various events were held with a ‘doggy’ theme, however attendance was low.
Reserves policy
It is the policy of the charity to aim to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately six months unrestricted expenditure to cover the winter period (October to March) and reserves which equate to three months over the summer operating period (April to September) . This provides sufficient funds to cover management and administration and support costs in the event of a significant drop in resources which would necessitate the wrapping up of the charity.
Trustee Remuneration
The trustees receive no remuneration for their services.
The trustees declare that they have approved the Trustees' Report and it is signed on behalf of the Trustees by:
Signature:
Independent Examiners Report to the Trustees of John Paul Jones Birthplace Museum Trust SC020479
I report on the accounts for the year ended 31“ December 2025.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustee consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and state whether particular matters have come to my attention.
Basis of the 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
(1) which gives 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
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to prepare accounts which accord with the accounting records and to 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.
Institute of Chartered Accountants of Scotland
Farries, Kirk and McVean Chartered Accountants Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG l 3SJ
Date: 26'* September 2025
John Paul Jones Birthplace Museum Trust SC020479
Financial Statements
Receipts and Payments Account for the year ended 31°[t] December 2024
| Receipts Donations Shop/Cafe Sales Museum/Garden Fees Caravan Park Fees Arbigland Grants Total Receipts Payments Purchases Arbigland Admissions Wages HMRC Marketing Telephone Subscriptions Sundry Expenses Payroll Fees Heat & Light Repairs & Maintenance Property Repairs Office Costs Insurance Examiner Fees Total Payments Surplus/(Deficit) for Year |
2024 2024 Total Unrestricted Restricted 2023 3,386.50 0.00 3,386.50 10,133.65 1,230.87 0.00 1,230.87 6,648.03 7,561.12 0.00 7,561.12 7,956.00 8,033.77 0.00 8,033.77 9,820.00 7,655.00 0.00 7,655.00 11,361.00 3,000.00 11,733.00 14,733.00 0.00 30,867.26 11,733.00 42,600.26 45,918.68 1,663.38 0.00 1,663.38 6,131.53 7,655.00 0.00 7,655.00 15,312.00 15,309.66 0.00 15,309.66 27,294.25 1,130.00 0.00 1,130.00 1,314.66 0.00 0.00 0.00 823.10 567.71 0.00 567.71 480.37 0.00 0.00 0.00 53.94 116.00 0.00 116.00 242.30 1,560.00 0.00 1,560.00 720.00 5,302.63 0.00 5,302.63 2,136.39 1,911.80 0.00 1,911.80 1,375.98 614.56 0.00 614.56 3,191.97 505.05 0.00 505.05 462.83 1,663.02 0.00 1,663.02 1,593.05 480.00 0.00 480.00 480.00 38,478.81 0.00 38,478.81 61,612.37 (7,611.55) 11,733.00 4,12145 (15,693.69) |
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John Paul Jones Birthplace Museum Trust SC020479
Financial Statements
Statement of Balances as at 31[st] December 2024
| Bank and CashinHand Opening balances at 1t January 2024 Surplus/(Deficit) for Year Closing Balances as at 31* December 2024 Assets Stock Held Value Tangible Fixed Assets Land and Buildings Exhibits |
2024 Unrestricted 2024 Restricted Total 2023 12,316.88 0.00 12,316.88 28,010.57 (7,611.55) 11,733.00 4,121.45 (15,693.69) 4705 3 11,733.00 16,438.33 12,316.88 |
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| 2024 Total 2023 1,500.00 1,500.00 1,488.41 84,996.00 84,996.00 84,996.00 7,062.00 7,062.00 7,062.00 93,558.00 93,558.00 93,546.41 |
Approved by the Trustees and signed on their behalf: