Faskally Christian Trust
Trustees, Annual ReDOrt and Accounts
tror the Year ended
il March 2025
Registered Scottish Charities No SC 2202-

Contents
Trustees, Annual Report
Statement of Flnanclal Actlvities
Balance Sheet
Notes to the Accounts
Independent Examinerfs Report to the Trustees of Faskally Christian Trust
10

Faskally Christian Trust
Trustees, Annual Report and Accounts
31 March 2025
Trustees, Annual Report
INTRODucfioN
The trustees present their report and accounts for the year ended 31 March 2025.
The accounts have been Drepared in accordance with the accounting policies set out in Note I to the accounts and
comply with the charivs Deed of Trust and the Charities Accounts (Scotland) Regulations 2006, in particular Schedule
STRucfuRE, GOVERNANCE AND MANAGEMENT
th
The Trust was established through the granting of a Deed of Trust on I" and 10 October 1993.
The Trust was created for Charitable and Religious purposes, with the following principal purposes explicitly specified,
namelv:
(a) to provide and equip a permanent camp site or sites principally for the use of organisations associated with
churches of Christians generally known as Christian Brethren.
(b) to provide and equip a centre or centres which can be used for the furtherance of the Christian Gospel and
the spiritual growth of Christians, and
(c) for such other religious and charitable purposes as may be agreed upon from time to time by the Trustees.
PRINCIPAL ADDRESS
Faskally House
Pitlochry
PH16 SLA
CURRENT TRUSTEES
The trustees receive no remuneration for their services. They are willing to devote time and skill for the benefit of
the Charity. The Charity also benefits from the services of a number of Christians who help out at events at Faskally
The trustees are immensely grateful for all such contributions.
A SUMMARY OF THE MAIN AcfiviTIES OF THE CHARITY UNDERTAKEN AND ACHIEVEMENTS IN THE PERIOD
The Charity owns and operates Faskally House, Pitlochry. The trustees meet around four times a year to plan, discuss
business and monitor progress.
The managers,
commenced their employment on 22. February 2016 and have thus been
in post for more than 9 years and the trustees are very pleased with the way in which they have undertaken their
various tasks.
The Charity organises events for young people, families and older people. The House is also available for bookings
by churches of Christians for church retreats and by organisations led by members of such churches for youth camps.

31 Marth 2025
Occupancy Is measured by ￿nights and the flgures for the last five years are as follows:
Year
Camps
Weekends
Mld-week breats
Total
202*25 202￿￿ 2022.2023 2021-2022 202fy2021
4,904
5.020
5,158
2,001
1,930
2584
212
328
900
80
7,117
7,258
8,070
As can be seen above, the House has continued to be busy. Due to lower numbers attendln8 the Midweek breaks
we have reduced these from four to three per year. There was a further issue with the heatlng which resulted In us
havlng to cancel the bookjng for 3 8roup rl8ht at the start of aCti￿leS in 2025 and Incurred sl8nificant costs for
temporary heating to allow the house to be used.
The alm of the Charlty ts to malntain the House and the surrounding grounds to the highest standard possible.
We have continued our program of repair and refurbishment but following two unsuccessful appllcations for support
from Hlstorlc Envlronment Scotland to assist with the costs of rnaintaining the House which Is a listed buildin& we
Issued an appeal for support from the thurches and users of the House who we believe. throu8h God's goodness,
have responded very p051tively• allowing US to continue. This year we had an extensive program ovec the wintef
Indudlng redecoration of the dlnin8 room and hallway and refurb5shment of two bathrooms.
Durlng the finanaal year. we have seen a reductoon, thankfully, In energy costs and have completed the fittin8 of the
solar panels and battery storage with this outlay belng funded through an interest free loan from the Scottish
Government.
The Charity has warious policies and procedures in connectlon with leglslatlve requirement& These are re8ularly
reviewed and, where necessary, updated.
FINANaAL REVIEW
Charltoes wlth a gross Income of less than £250,000 can prepare accounts on the Receipts and Payments basls. In
recent years we have been below thls threshold but since 2020 when the Charivs income was £292,000 we have
prepared fulty accrued accounts. The Income had dropped below the threshold for two years but, with the 8eneroslty
of those 8ivln& our income breached thls threshold last year. We had anticipated this and maintain&1 accrual
accounting for consistency and in the expectatlon that Income would rdurn in the cornln8 years.
The accounts whlch accornpany thls report show that Income from charitable activities deueased approximatety 5%
compared to 2024 malnly due to a decrease In rental Income partlalty offset by higher trust events. Income from
8ifts and donatjons decreased by 6% cornpared to 2024. This decrease reflects the large level of onfroff income that
was received In 2024 following our appeal to supporters. Thls yearfs gifts indude £80,(K)O from the dosure of an
assembly In Lfverpool and £S0,1)30 grant from a charltable trusi whith wefe given spe(ificalty for roof repalrs whlch
were carrled out thls year. We also frtted solar panels and battery storage to the Sports Hall and received a 10 year
Interest free loan for these frorn the Scottish Government.
In Ilne wlth our accountlng polldes we have capltsllsed the roof repairs and the solar panels and batteries and wlll
depreclate these over their useful Ilves.
tt is the poficy of the Trust to try to retsin a cash reserve of around £IO,CKX) to deal with any unplanned expenditure
or breakdown.
the tru
+ev. ?ncl siyned on thplr bphalf
Trustee
Trustee
2 December 2025

askally Christian Trust
Trustees, Annual Report and Accounts
31 March 2025
Statement of Financial Activities
for the year ended 31 March 2025
Jnrestricted Restricted
Funds
Funds
Total
2025
otal
2024
Note
ncom£
Gifts and Donations
Investment Income
ncome trom Charitable Activities
Other Income
68,813
15
130,000
198,813
15
211,867
173,274
1,317
243,419
173,274
1,317
373,419
181,771
4,254
397.900
Total Income
130,000
Expenditure
Operating Costs
Total Expenditure
290,786
290,786
434
291,220
291,220
283,518
283,518
434
Net incomel (expenditure) for
the year
(47,367)
129,566
82,199
114,382

Faskally Chrlstlan Trust
T￿￿••¢ Annual R•port Act(Nnts
31 M¥th 2025
Balance Sheet
As at 31 March 2025
Unrestrlcted RestrfLled
Funds
Funds
Totsl
2025
Total
2024
Note
Fixed Assets
Property
525,712
525.712
103522
103,S22
629234
629,234
455370
455370
Current Assets
Cash at bank and in hand
Debtors
52,419
23,956
76,375
51419
T3,956
126375
107059
s0.1)X)
50,(K)O
107,059
Liabilities
Amounts falling due wlthin one year 6
{24,865)
(24,865)
(23,956)
(23,9S6)
(48A21)
(48.821)
{32ty)) .
(32001
Amounts falllng due after one year
(65,360)
(65,360)
(65A601
(653601
Net Assets
511,862
129,566
641A28
559229
Funds of the Chority
Property
Income funds
525,712
(13,850)
511,862
103,522
26,044
129,566
629,234
12,194
641N28
455,370
103A59
559,229
The notes on pages 7 to 9 form part of these accounts.
Approved by the Trustees and slgned on thelr behalf:
Trustee
Trustee
l December 2025

Faskally Christian Trust
Trustees, Annual Report and Accounts
31 March 2025
Notes to the Accounts
Accounting Policies
(a) Basis of preparation ond assessment of going concern
The financial statements have been prepared under the historical cost convention with items recogniseo a=
cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial
statements have been prepared in accordance with the Statement of Recommended Practice: Accounting
ana Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee
Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The Trust constitutes a public benefit entity as defined by FRS 10?
I ne I rusiees consiaer Ihat there are no material uncertainties about the Trust's ability to continue as a
going concern.
(b) Funds Structure
The Charity distinguishes between the unrestricted funds and restricted funds. Unrestricted funds are
available at the discretion of the trustees in furtherance of the general objectives of the Trust and which
have not been designated for other purposes. Restricted funds comprise certain specific receipts earmarked
to particular purposes.
(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will
be received and the amount of income receivable can be measured reliably. Donations, are recognised
when the Trust has been notified in writing of both the amount and settlement date. Interest on funds held
on deposit is included when receivable and the amount can be measured reliably by the charity. this is
normally upon notification of the interest paid or payable by the bank.
(d) Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal obligation committing the charity to that
expenditure, it is probable that settlement will be required and the amount of the obligation can be
measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support
costs and governance costs are allocated or apportioned to the applicable expenditure headings.
(e) Irrecoverable VA T
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
(f) Tangible fixed assets and depreciation
All assets that are separate from building improvements costing more than £10,000 are capitalised and
valued at historical cost. Depreciation is charged on a straight-line basis oiler their estimated useful life from
the year of acquisition. No depreciation is accounted for on property.
(g) Contingent liabilities
A contingent liability is identified and disclosed for those grants resulting from:
a possitsle obligation which will only be confirmed by the occurrence of one or more uncertain future
events not wholly within the trustees, control. or
a present obligation following a grant offer where settlement is either not considered probable; or
the amount has not been communicated in the grant offer and that amount cannot be estimated
reliably.

Faskally Christian Trust
Trustees, Annual Report and Accounts
31 March 2025
Income from Charitable Actlvitles
Income from charitable activities (unrestricted funds) can be analvsed as follows:
2025
2024
Trust events
Catering and tuck shop
Rental income
52,382
2,521
118,371
173,274
38,10
3,60ii
140,063
181,771
Operating Costs
The operating costs (unrestricted funds) can be analvsed as follows.
2025
2024
Staff costs
Rates and insurance premium
Heat and light
Repairs and maintenance
Printing and postage
Laundry and cleaning
Telephone
Catering
Refurbishment and renovations
Depreciation
Sundry
50,927
19,311
41,435
58,259
2,213
24,079
3,056
15,695
64,959
4,358
6,494
290,786
46,110
14,452
70,085
61,376
1,316
24,670
2,71Y
18,289
37,039
7,462
283,518
Fixea Assets
Unrestricted
unds
Restricted
Funds
2025
2024
Cost
Opening balance
Additions
Closing balance
455,370
74,700
530,070
455,370
178,656
634,026
455,370
103,956
103,956
455,370
Depreciation
Opening balance
Charge for the year
Closing balance
4,358
4,358
434
434
4,792
4,792
Net book value
525,712
103,522
629,234
455,370

Faskally Christian Trust
(rustees. Annual Report and Accounts
31 March 2025
Current Assets
Unrestrlcted
Funds
Restrlrted
Funds
2025
2024
Cash at bank and in hand
Intra-fund receivable
Grant receivable
52,419
23,956
52,419
23,95D
50,000
126,375
107,059
50,000
50,000
76,375
107.050
Creditors: amounts falling due within one year
Unrestricted
Funds
Restricted
Funds
2025
2024
Deposits
Scottish Government Interest Free Loan
Intra-fund payable
12,325
9,340
12,325
9,340
23,956
45,621
3,200
23,956
23,956
24,865
3,200
Creditors: amounts falling due after one year
Unrestricted
Funds
Restricted
Funds
2025
2024
Scottish Government Interest Free Loan
65.360
65,360
65,360
65,360
Movement in Funds
Unrestricted
Funds
Restricted
Funds
2025
202I
Income Funds
Opening balance
Net (expenditure)/income for the year
Resources used for acquisition of fixeo
assets
Closing balance
103,859
(47,367)
103,859
82,199
(10,523)
114,38
129,566
(70,342)
(13,850)
(103,522)
26,044
(173,864)
12,194
103,859
Property Funds
Opening balance
Resources used for acquisitions of fixed
assets
Closing balance
455,370
455,370
455,37(J
70,342
525,712
103,522
103,522
173,864
629,234
455,370

Independent Examinerfs Report to the Trustees of Faskally Christian Trust
! report on the accounts of Faskally Christian Trust (ReRistered Scottish Charities No. SC 22025) for the year ended
31 March 2025 which are set out on pages 4 to 9.
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
',arities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as
amenaea). The Charity Trustees 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 441 J !
(c) of the Act and to state whether particular matters have come to my attentio-,
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 ot any unusual items or disclosures In Ine accounis ana
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 examinerfs 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 reauirements:
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 Drepare accounts which accord with the accounting records and comply with Regulation 8 of
the 2006 Accounts Regulations
have not been met. or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
ircounts to be reached.
10