CHAIRMAN’S REPORT BRECHIN YOUTH PROJECT 1/12 2024 to 30/11/2025
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The years in operation are rolling by and, as ever, we have been at pains to manage the accounts effectively to ensure continued existence. The Trustees remain committed to controlling costs while continuing to deliver a high-quality and responsive service for young people.
Staffing levels remained relatively stable throughout the year, which provided consistency for those attending. Youth Workers covered sessions reliably and communication between staff remained strong. However, the recruitment of volunteers continues to be one of our most pressing challenges. While a small number of new volunteers joined us, this was offset by others moving on or finding it increasingly difficult to commit time. Similarly, there remains a shortage of young volunteers progressing into regular roles, which impacts succession planning and support during busy sessions.
Activity levels remained high overall. During the period, 178 events were delivered, engaging 1,646 participants. Although this represented a reduction on the previous year, it reflected a noticeable reluctance among some young people to engage in larger organised activities. In response, more sessions were delivered in smaller group formats, which proved beneficial for those who did attend.
The number of drop-in attendances increased significantly to 5,006, highlighting the continued importance of the Attic as a safe, accessible space. The winter months at the start of the year were particularly challenging, with behaviour from a small group deterring some younger attendees. Firm action was taken where necessary, and this resulted in improved engagement as the year progressed, particularly with the introduction of the new Primary 7 cohort. Dedicated P7 sessions were again well attended initially, though numbers reduced once they were integrated into general sessions, likely reflecting the transition to secondary school.
Financial pressures on families and young people remain evident. Food insecurity continues to be a significant issue, and the Free Food Project remains a vital part of our provision. Over the year, at least 750 portions of hot food were distributed. Cooking and baking activities were delivered regularly, allowing young people to develop practical skills and share the food they prepared. Funding was successfully secured to support this work, alongside the Pack a Difference initiative. We held 2 nights, one in summer with predominately care products and one of winter essentials. Both were very well received with pizza delivery an added bonus and 58 packages distributed.
Anxiety, confidence, and social development remain recurring themes among attendees. Youth Workers, supported by our Health Worker, worked consistently to support young
people’s wellbeing and resilience. Sadly we have now said goodbye to our Health Worker as the funding has run out.
Now we have developed a programme with external partners who provide valuable input, including sexual health and wellbeing support and advice around reducing harmful behaviours.
Partnership working continued to strengthen during the year. strengthened our engagement with Brechin High School, enabling better information sharing and coordinated support for young people. We are always on the search for successful joint working with other community organisations to achieve a variety of approaches. It does seem to be more difficult to attract and engage attention of the young. Ongoing maintenance and improvement of the premises remained a priority. Long-standing electricity billing issues were finally resolved, resulting in clearer and more accurate billing. A full upgrade to LED lighting was completed, generating efficiencies and cost savings. Further improvements included updates to the IT systems, CCTV, recreational equipment, and general maintenance, alongside ongoing work to address flooding and building resilience. We have Calum and Peem to thank for their dedication .
| would like to finish by thanking all staff, volunteers, and Trustees for their continued commitment throughout what has been another demanding year. Particular thanks go to Meg and Peem, whose dedication and contribution touch every aspect of the Attic’s work and whose support has been invaluable. | am also grateful to our Trustees, particularly those who joined more recently, for bringing fresh perspectives and renewed energy to the organisation. They will be well placed to take this amazing facility to new heights.
Caroline Fife, Chairman
10/03/2026
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Signed [ LerOeCC oe Date /ofe 3fe O2
TREASURERS REPORT
BRECHIN YOUTH PROJECT
We received our 2[nd] year of Lo�ery funding (£22,362) which is greatly appreciated as this covers the bulk of wages for the year. Other grants were from Angus Council Community Fund £7,000 plus approx. £1,500 from their Holiday Food Fund. Numerous dona�ons were received throughout the year including from the Leslie family and the Gardens Open Day based at Brechin Castle. A full list is available with each one greatly appreciated as this is the lifeblood of The A�c.
The overall expenditure for the year was £34,980 with wages rising to £20,611 and other expenditure at £14,369. Equipment expenditure this year was £365 on new Freesat Box and cabling system. A further £159 was spent on the new Air fryer which has been used many, many �mes in the past year. Repair costs are a bit confused as we paid money out for roofing materials which was then recovered. The full cost of the ongoing roof leaks will not be clarified un�l later this year (2026). Decision was made to recover 3 pool tables with a harder wearing material, and this cost us £535.
and are now carefully monitored. Despite having a Smart Meter, they s�ll es�mate bills on occasions, but we take actual readings to keep them and us right. The year’s total was £2,905 which is split between gas and electricity and smaller amounts for Internet/phone and TV licence. The stable electric bills reflect the savings we get from being 100% LED ligh�ng.
£3,011.
Our free food programme con�nued at a pace over the year but was well funded which was excellent as were the 2 Pack a Difference events held, and both will con�nue into next year as this funding is ongoing.
As always I would like to thank everyone for doing the weekly money sheet, Liz for authorising all payments and Dororthy for auditing our accounts ready for submission to OSCR.
Margaret Milne, Treasurer
10/03/2026
Enter SC No. below
APPENDIX 2
Enter charity name below
SC029761
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|---|---|---|---|---|---|---|---|---|
|Receipts and payments accounts|
|Period start date|Period end date|
|For the period|Day|Month|Year|to|Day|Month|Year|
|from|
|01|12|2024|30|11|2025|
|Section A Statement of receipts and payments|
|Unrestricted|Restricted|Expendable|Permanent|Total funds|Total funds last|
|endowment|endowment|
|funds|funds|funds|funds|current period|period|
|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|
|A1 Receipts|
|Donations|4,093|500|4,593|1,000|
|Legacies|-|-|
|Grants|32,962|1,288|34,250|28,450|
|Receipts from fundraising activities|-|-|
|Gross trading receipts|-|-|
|Income from investments other than|
|land and buildings|2,260|2,260|1,623|
|Rents from land & buildings|-|-|
|Gross receipts from other charitable|
|activities|4,840|4,840|2,731|
|-|
|A1 Sub total|44,155|1,788|-|-|45,943|33,804|
|A2 Receipts from asset &|
|investment sales|
|Proceeds from sale of fixed assets|-|
|Proceeds from sale of investments|-|
|A2 Sub total|-|-|-|-|-|-|
|Total receipts|44,155|1,788|-|-|45,943|33,804|
|———|
|A3 Payments|=|5|SS|
|Expenses for fundraising activities|-|
|Gross trading payments|-|
|Investment management costs|-|
|Payments relating directly to charitable|
|activities|33,565|1,415|34,980|33,950|
|Grants and donations|-|
|Governance costs:|-|
|Audit / independent examination|-|
|Preparation of annual accounts|-|
|Legal costs|-|
|Other|-|
|-|
|A3 Sub total|33,565|1,415|-|-|34,980|33,950|
|A4 Payments relating to asset and|
|investment movements|
|Purchases of fixed assets|-|
|Purchase of investments|-|
|A4 Sub total|-|-|-|-|-|-|
|SSS|Total payments|33,565|1,415|-|SS|-|34,980|33,950|
|Net receipts / (payments)|10,590|373|-|-|10,963|=|( 146)|
|A5 Transfers to / (from) funds|( 21,000)|21,000|
|Surplus / (deficit) for year|
|——————|( 10,410)|21,373|-|-|10,963|( 146)|
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APPENDIX 2
SC029761
-
Section B Statement of balances
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Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
46,658 6,049 52,707 67,036
Surplus / (deficit) shown on receipts and
( 10,410) 21,373 10,963 ( 14,183)
payments account
-
-
Cash and bank balances at end of year 36,248 27,422 - - 63,670 52,853
(Agree balances with receipts and payments
account(s)) - - - - - - 14,037
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Current value (if
Details Fund to which asset belongs Cost (if available) available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets Fixed Assets 107,486
Total - - 107,486
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name
approval
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2025 OSCR Accounts / Statement of balances
2
December 2007
APPENDIX 2
SC029761
Section C Notes to the Accounts
| C3a Trustee remuneration C4a Trustee expenses C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants C4b Trustee expenses - details C3b Trustee remuneration - details |
Individual / institution Number of grants made £ - £ Number of trustees £ Type of activity or project supported Total If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Authority under which paid |
|---|---|
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Number of £
trustees
Transaction Balance
amount (£) outstanding at
Nature of relationship Nature of transaction period end (£)
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C5 Transactions with trustees and connected persons
C6 Other information
2025 OSCR Accounts / Notes
3
December 2007
APPENDIX 2
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2025 OSCR Accounts / Notes
December 2007
4
Independent examiner’s report on the accounts wv. | Report to the Charity name | trustees/members of Brechin Youth Project | Registered charity SC029761 | number On the accounts of the | Period start date | | Period end date | charity forthe period Day | Month |§ Year | | Day | Month | Year | 01 Dec 2024 ito 30 INov 2025 Set out on pages | 1-6 | Respective The charity’s trustees are responsible for the preparation of the accounts in responsibilities of accordance with the terms of the Charities and Trustee Investment (Scotland) trustees and examiner 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 My examination is carried out in accordance with Regulation 11 of the 2006 examiner’s statement Accounts Regulations. 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, | do not express an audit opinion on the view given by the accounts. Independent In the course of my examination, no matter has come to my attention. examiner’s statement 1. which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and e to prepare accounts which accord with the accounting records and comply with Regulation 9 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. Relevant professionalSigned™Name : Dor\ o thyoBYackP,Qacle Date: 26.2.26 | qualification(s) or body (if any): Address: 14 Boyd Orr Avenue Brechin
APPENDIX 2
SC029761
Additional analysis (1)
Analysis of receipts and payments
1 Donations
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Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A & R Leslie 2,500 2,500 1,000
C & H Lees 250 250
Brechin & Farnell Church 200 200
Gardens Open Scheme - Dalhousie 1,143 1,143
Lidl Neighbourly Food Fund 500 500
Total 4,593 - - - 4,593 1,000
- - - -
2 Grants
Unrestricted Total current
funds Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
Young Start Lottery 25,962 25,962 21,450
Angus Council Universal Youth Work 7,000 7,000 7,000
Angus Council Planet Youth Funding 1,288 1,288
-
Total 34,250 - 34,250 28,450
- -
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3 Gross receipts from other charitable activities
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Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Coffee Bar 3,799 3,799 2,594
Activities in Attic 84 84 112
Other 957 957 25
-
-
-
-
-
Total 4,840 - - - 4,840 2,731
- - - - - -
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4 Payments relating directly to charitable activities
| Wages Administration Utilities Repairs and Maintenance Cleaning Coffee Bar Activities in Attic Equipment Other Subscriptions Insurance Total |
Unrestricted funds to nearest £ 20,611 1,238 2,905 2,707 741 2,801 1,416 622 85 1,854 |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ 20,611 1,238 2,905 2,707 741 2,801 1,416 622 - 85 1,854 |
Total last period to nearest £ 19,697 73 4,734 1,035 789 2,122 2,495 792 200 136 1,877 |
|---|---|---|---|---|---|---|
| 34,980 | - | - | - | 34,980 | 33,950 |
2025 OSCR AccountsAdditional notes (1)
December 2007
APPENDIX 2
SC029761
Additional analysis (2)
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5 Breakdown of unrestricted funds
Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Total Total
unrestricted unrestricted
funds funds last
period
Receipts
Donations 4,093 4,093 1,000
Legacies -
Grants 32,962 32,962 14,254
Receipts from fundraising activities -
Gross trading receipts -
2,260 1,623
Income from investments other than land and buildings 2,260
Rents from land & buildings -
Gross receipts from other charitable activities 4,840 4,840 2,731
Sub total 44,155 - - - 44,155 19,608
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 44,155 - - - 44,155 19,608
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 33,565 33,565 14,253
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 33,565 - - - 33,565 14,253
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments 33,565 - - - 33,565 14,253
-
Net receipts / (payments) 10,590 - - - 10,590 5,355
Transfers to / (from) funds ( 21,000) ( 21,000)
Surplus / (deficit) for year ( 10,410) - - - ( 10,410) 5,355
-
Nature and purpose of funds
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2025 OSCR AccountsAdditional notes (2)
December 2007