2025-04-30-accounts - Charity Begins At Home

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Charity Begins at Home

Report and Financial Statements

for the year ended 30th April 2025

Charity No: SC031266

Charity Begins at Home Charity Number - SC031266

Reference and Administrative Information

Honoraryofficersandcurrenttrustees_	Honoraryofficersandcurrenttrustees_	Honoraryofficersandcurrenttrustees_
—	a
Principal premises	31 Bridge Street
	Kelso
	TDS 7H1T
	3A Abbey Court
	Kelso
	TDS 7JA
Charity number	SC03 1266
Independent examiner		OU
	Rennie Welch	LLP
	Academy House
	Shedden Park Road
	Kelso
	PDS 7Al
Bankers	Bank of Scotland ple
	8/9 The Square
	Kelso
	P'D57HG

Charity Begins at Home Charity Number - SC031266

Report of the Trustees for the year ended 30th April 2025

The trustees present their report along with the Accounts of[the][charity][for][the][year][ended][30th][April][2025.][The][trustees] who served during the year and up to the date of[this][report][are][set][out][on][the][Reference][and][Administrative][Information] page.

Structure, Governance and Management

Governing Document

The Trust is an unincorporated trust, constituted under a trust deed dated October 2000 and is a registered charity, number SC031266. The trust actively raises funds mainly from donated goods which are sold from rented shop premises at 31 Bridge Street and 3A Abbey Court, Kelso.

Recruitment and Appointment of Trustees The trustees may appoint a Management Committee and an honorary secretary and/or treasurer of which committee the trustees and secretary/treasurer shall be ex officio members. The number of trustees shall not be less than five or more than seven and three trustees are required for a quorum for the purposes of conducting business.

Organisational Structure At the trustees’ meeting, the trustees agree the broad strategy and areas of activity for the Trust, including consideration of grants making and donations, investment, reserves and risk management policies and performance. The day to day administration of the shop and processing of donations and maintenance of accounting records is delegated to the Treasurer.

Charitable purposes

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||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The|objects|of|the|Trust|are|to|benefit|any|purposes,|objects|and|institutions|that|are|charitable|in|law,|with|particular| |emphasis|on|charities|that|will|benefit|the|people|of Kelso.|

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The objectives for the year are shaped by these strategic aims with a view to distributing grants and donations to help support local groups and projects.

Activities and achievements Income received for the year from the shop and other fundraising activities amounted to £60,351 (2024 - £58,847) and donations totalling £3,451 (2024 - £11,700).

The Trustees made donations to local organisations during the course of the year amounting to £33,722 (2024 - £56,856). The Trust is however testimony to the generosity of local donors of shop goods and to the group of volunteers who provide their services at no charge for the benefit of the Charity.

Charity Begins at Home Charity Number - $C031266

Report of the Trustees for the year ended 30th April 2025

Reserves Policy

rhe Trust held unrestricted funds of £101,236 at the year end. The Trustees aim is to maintain funds in free reserves in unrestricted funds at a level which will both provide funds to adequately respond to applications for grants from local organisations and ensure that there are sufficient funds to cover ongoing fundraising, trading and governace costs

Approved by the Trustees and signed on their behalf by:-

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(Chairperson)
ASTC fag 0%S J Date
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Charity Begins at Home Charity Number - SC031266

Independent Examiner's Report to the Trustees of Charity Begins at Home

I report on the accounts ofthe charity for the year ended 30th April 2025 which are set out on the following pages.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms ofthe Charities and Trustee Investment (Scotland) 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 nat 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 statement

My examination is carried out in accordance with Regulation I1 of the 2006 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 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

| 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
@ 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.

_ Examiner Rennie Welch LLP Academy House Shedden Park Road Kelso TDS 7Al

Date: \o - | ~ pe oe~

Charity Begins at Home Charity Number - $C031266

Receipts and Payments Account for the year ended 30th April 2025

			Unrestricted	Unrestricted
			Total	Total
			2025	2024
		Note	£	£
Receipts
Donations received			3,451	11,700
Gross trading receipts			60,351	58,847
Gift aid			.	435
Sundry income			1,000	.
Bank interest received			3,726	-
Total Receipts			68,527	70,983
Payments
Grants Paid			33,722	56,856
Expenses for fundraising activities
Shop rent			18,444	18,444
Rates			1,725	2,340
Repairs and maintenance			1,579	3,913
Insurance	;		687	650
Heat and light			4,183	4,083
Telephone			836	702
Postage and stationery			254	554
Merchant charges			507	570
Total payments for fundraising trading	activities		28,215	315256
Payments for charitable activities
General expenses			479	598
Presentation catering			1,134	1,771
Total payments for charitable activities			1,613	2,369
Governance costs
Accountancy fees			330	360
Total Payments			63,880	90,841
Surplus/(Deficit) of Receipts over
Payments for the year before			4,648	(19,859)
Transfers			-	-
Surplus/(Deficit) of Receipts over
Paymentsfortheyear			4,648	(19,859)

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Charity|Begins|at|Home| |Charity|Number|-|$C031266| |Statement|of|Balances| |as|at|30th|April|2025| |Unrestricted|Unrestricted| |Total|Total| |2025|2024| |Note|£|£| |Bank|&|Deposit|Balances| |Bank|and|deposit|balances| |brought|forward|96,588|116,447| |Movement|in|year:| |Excess|of|Receipts|over|Payments| |for|the|year|4,648|(19,859)| |Bank|and|deposit|balances| |carried|forward|101,236|96.588| |Reserves| |Unrestricted|fund| |General|fund|1|(c)|101.236|96.588| |Current|Assets| |Debtors|and|prepayments|.|-| |Current|Liabilities| |Creditors|and|accruals|-|-| |lhe Accounts|were approved|by|the|Trustees on|9)IG|09c|[cSle|oa and signed on their|behalf by:-|

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