Strathmore Centre for Youth Development Annual Report & Financial Statements for the year ended 31 March 2025 Charity no: SC035634
Strathmore Centre for Youth Development- SC035634 Report of the trustees for the year ended 31 March 2025 The Trustees have pleasure in presenting their report for the year ended 31 March 2025. This reportr. is prepared in accordance with the Trust Deed and Companies Act requirements. The financial statements comply w;'tb. the Charities and Trustee Investment (Scotland) Act 2005, the C]Trrities Accounts (Scotland) Regulations 2006 (as &mended), the Memorandu and Articles of Association, and Accounting and Reporting by Charities: Statement of Rec- ommended Practice applicable to charities prepaTing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Structure, Governance and Management Constitution TILe chatity is a Scottish Incorporated Organisation (a SCIO - Scottish chlty Number SC035634) which was registered in its current lcgal fonn September 2012. It was estab- lished as a Young Pcrson l¢d One-stop-shop unincorporated voluntary association in March 2004 and began operating in May 2005. SCYD is a young person led membership organisation (aged betwcen I l and 25 yeaTS of age). Board members serve for one year and caTk appoillt or co-op new Board mmbers to fill any vacancies. Mcmbcrs are eligible for re-election. The Board, w]]ich holds overall rGsponsibility for the organisation, is constructively support- cd by a Youth Work Manager and a support team to effectively plan, dcvclop and deliver the Universal Youth Work Strategy. The FaciLiti¢s Administrator reports to the Manager and has an integral involvfflncnt in the development of Wellrneadow House as a Community Hub. The Finance Officer reports to the Board tbrough the Chair but will have an infiuential effect on the finances underpinning thc delivery of the Youth Work Service. This also includes sup- porting SCYD'S role as Lead organisation for the partnership organisation thc East Perthshite Youth Alliance (EPYA). Recrnitment and A ointment of Trustees The office bearers oi the charity are the Trustees. The membets meet each y¢ar at the AGM to elect the Board that manages the day to day affairs of the organisation. Trustee Induction and Trainin The Co]nmittee members are paired up with an experienced serving member of the com]nit- tee who will act as their mentor. This provides the new members with direct access to some- one who can inforni, advise and support them in their period of office. Risk Mana ement Internal control risks are minimised by the irnplementation of procedures for audi.orisation of all tfdllsactions and projects. Page I
Strathmore Centre for Youth Development - SC035634 Year ended 31 March 2025 Objectives and Activities The Orgaws&tion's PUTposes arc: To advance citizenship or comrnunitv development by: Offllg support and lead¢rship to reinforce roles within 'the community by working in parthership with statutory and other volLmtary agencies within the are& to act as a focal point for young people's issues as well as providing a platfonn to give young people a '%Toice" in the community. by facilitating mutual learning and support with all sectors of the community - partic- ularly bettveen old and young alld .tb.erefoTe enabliJ]g better understanding of the needs of each other leading to enhanced cornmunity harniony. To advance health by maintaining a safe environment for addressing people's issues, including physical and mental health, also offcring . plarforni for young pcoplc to build self -esteem and promote hcalthy lifestyles. To protllote equslity and diversity by ¢nsuring that services are fillly inclusive in ternis of age, gender, geoaphY alld circumstance. Achievexnents and Performance This past year marks the first full year of SCYD'S ownership of WelLrneadow Hous¢, follow- ing its purchase under th¢ Community Empowern]ent (Scotland) Act 2015. Nvhile this mile- tone has becn a source of great pride and opportunity, it has also presented challenges as wc balance the responsibilities of ownership with our con]rnitment to delivering high-quality youth services. DcspitG these challeD_ges, Wellmeadow House has quickly become a corner- stone of our work and & visible symbol of our cornmitment to young people and families in Blairgowrie and Rattray. Over the past year, SCYD has continu¢d to grow and consolidate its progranmies, maximis- ing the skills of our dedicated Youth Work Team. Our partnwrship with Blairgowie High School and its feeder primaries has strengthcned fiber, particularly in supporting pupils during their transition from P7 to Sl through our Junction Prograrnme. Making Better Ghoic- es project, where we took the Primary 7 classes from the 3 primary schools around the fire station, police ststion and Well]neadow house, Alongside Scottish fe and rescue, Police Scotland and PKC Safer coDMnunity wardens. The aim Oi thi8 project Is to engage young people in open discussions and activities at each v¢nue around safety, abandoned buildings, antisocial behaviour and an introduction to SCYD. Great feedback was received by all that took part. Page 2
Strathmore Centre for Youth Development - SC035634 Year ended 31 March 2025 Objectives and Activities (continued) In addition, we have continued to support young people through our Shine group, whicb. pro- vides a safe and inclusive space for LGB T young people to meeL share experiences, and ac- cess support. The group has gone from strength to strengtty fostering understandin& belong- ing. and confidence among its members, while also promoting wider conimunity awareness of incl'asion and equality. The Great Outdoors (GO) Project remains a cornerstone of this work, consistently proving popular and impactful. Delivered IXL collaboration with partners such &8 PKC countyside trust, Blairgowrie High School. Biodiversity Blairgowrie and Biairgowrie and Rattray Devel- opment TTUSt. The project helps young people reconnect witb. uature, build resilience, and develop new skills. To further support wellbeillg, all staff have undertaken Mentsl Health First Aid training, cnsuring they are equipped to assist both young peoplc and lleagUeS when required. Complementing these initiatives, the Youth Den and othcr activity areas witbin Wellmeadow House provide a safe, welcomin& alld engaging environment for a wide range of activities. Our Strcet Work continues to be vital, often delivered in partt]ership with the Police, Fire Service, and Street WaTdens. This outrcach has proven exceptionally positive, engagmg young people n]ight ottL¢rwise feel excluded. It also provides opportunities to co-crcat¢ local solutions with service providers. Initiatives such as "Strcctsports" coatinue to be well supported and highly valued by the colljmunity. The cost of living crisis remains one of thc most pressing challenges for our members and their families. In responsc, f(K)d is provided at every Sessio ensuring young peoplc have re- liable access to nourishment. Group cooking sessions have also been integrated into evening prOMeS, offering inclusive, enjoyable, and practical opportunities to develop life skills while sharing thc bcll¢Dts of con)munal meals. These initiatives foster both wellbeing and a sense of belonging among participants. The year has also b¢¢n marked by creativity and growth across SCYD, s wider prOeS. Our Holiday and Residential progratnmes continue to play a vital role in developing young people's skills, confidence, and community connections. Oroups such as Shine colltribute signlficantly to the inclusivity and diversity of our proall]MeS, providing innovative spaces for young people to express themselves, build confidence. and engage in meaningful peer support. Collectively, these experiences support personal development ajth broaden youllg people, s horizons weil beyond the irnmediate activities. None of this work would be _possible without the strong n¢twork of pattnersbips that underpin SCYD. We extend our deepest that]ks to Local schools, the Police, Fire Service, Street War- dens, and the many organisations and individuals who work aloD_gside us. Equally, we are profoundly grateful to our fimders, whose generosity ensures that SCYD can continue to de- liver a comprehensive and responsiv¢ service for young people and their families.
Stratbmore Centre for Youth Development- SC035634 Year ended 31 March 2025 Objectives and Activities (Continued) As we look forward, we remain guided by our core principle Oi partnersh]between mem- bers, staff, and community-underpinned by the outstanding leadership of our Manager. To- gether, we will continue to build on the achievements of this past year, ensuring that SCYD remains a vibrant, resilient, and forward-looking Organisl0n at the heart of our community. Financial Review Our main source of filliding is through donations, grants, and charitable activities. Overall income of the year of £ I80,529 included grants and donations of £171,9i5 and receipts from charitable activities of £8,574. Expenditure of £194,601 l¢d to a deficit of expenditure over income of £14,072 in the y&gr. The general or frcG reserves consist of the Unxestricted Fullds less the value of designated fid8 and tangible assets that are not r¢adily available LO be spent. tnvestm¢nt & Reserrfes Polic The Trustees, policy is to retain 3 months, worth of nortnal rLUllLing costs in order to meet commitmellts alld cover any unexpected expenditure. Three months normal expenditur¢ stands at £48,500 and Reserves at £82,340. Plans for Future Periods In 2025126, SCYD will focus on strctLgthening aud sustaining progress across all areas of its ork. Key prioritics include further development of Wellmeadow Hous¢ as a welcoming hub for young people and the wider community, and expanding outreach initiatives. building on the successes of our Str¢et WorL Shine group, and partnership prOgraM¢S to reach more youtLg people who may feel disconnected or excludd. Supporting young people's wellbeing remains central to our mission. We will continue to build on staff training and explore new ways of providing safe, supportive environments. Ad- dressing the challenges of the cost of living will Temain a priority, with food provision and cooking sessions continuing as core elements of our prOarnMeS. Finally, SCYD will work closely with funders alld partners to secure the resources needed to sustain and grow services. This includes exploring new fLdillg OpportL1tie8. strengthenillg existing partnerships, and en8]ng resilience in the face of extemal challenges. We enter the year ahead with optimism and detern]inatioo conLmitted to prOdIng life- changing opportunities for young people and their families in Blairgowrie and Rattray. Page 4
StrathLuore Centre for Youth Developmellt - SC035634 Year ended 31 March 2025 Gving Concern 'thc'lrustees are of +the opinion that the ch£rit)' has sufficient resources to continue as a going concern for the toreseeable future and haiie therefore adopted tthe going concern basis ill preparation of th¢ accounts. Approved by the Trustees on.... Page 5
Strathmore Centre for Youth Development- SC035634 For the year ended 31 MArch 2025 Reference and Administrative Illformation Independent ExamAner Gillespie Inverarity & Co. Ltd 33 Leslie Street Blairgowrie Perthshire PHIO 6A[ Bankers Bank of Scodalld Page 6
Strathniore Centre for Youth Development Independent Examiner's Report to the Trustees of Strllthmore Centre for Youth Development- SC'U35634 I IcporE on The CoUnts of the Chty for thc yeat cndcd 31 March 2025 which are set out on pages 8 to 14. Respective respunsibiltties of trnstees Ydnd examiner The charity's trL$t9 are responsible for the preparation of the accounts in accordanLe wilh th¢ tern of the Charities and "Irustee Investment (Scot12nd) 2005 Act and the Charities Accounts (Scodand) Regulations 2006. The charity trusfres CODsid¢r that the audit requirement of Regulation 10(I)(d) of the AccouA)ts RegulatioLLS does not apply. It is my responsibility to cxamine thc accounts as rU]red und¢r stion 44(1)(c) of the Act and to state wliether particular m(itters have wme to my attentio Basis of independent exailler'S Statement Nly cxamination is carri¢d out io accordance with Regulatii OD I l of the Charities Accounts (Scotland) Regulations 2006. An examination incliidcs a review of Ibe accounEiMg records kcpt by tlie Chilty and a comparison of th¢ accounts prcsented with those Tecords. It also includvi considerdtioIi of anv unusual items or disclosures in the accounts. and seeks explanations from the trLLStees coneerning any such matters. The procedures undertaken do not provid¢ all th¢ widence that would be required in an audit an(L consequently, I do not expr¢ss an audit QPiDion on the accoullts. Independent examiner's Statement ItL the course of mv exgllninall0 Iio tter has, come to mv attcntion which gkves mc rcasonablc rause to believe that in any material respect thc requirements: to keep accounting records iu accAJrdance with Section 44(1)(a) of thc 2005 Act and RLguI<ition 4 of thc 2006 Accounts Regulations, and to prepare accounts which accord the accounting reL'ords and Lomply with Regulation 9 of the 2006 Accounts Regulatiolls have not been met 2. to Whic ill my opinion, attention should be drawTr in Order to cnablc a proper understallLlin<T of ihe accounts, tu be rcached. Date: Page 7
Strathmore Centre for Youth Development- SC0356J4 Statement of fanCIal actlvities For the year ended 31 March 2025 Unrestricted Fullds 202) Restrlcted Funds 2025 Total Fullds 2025 Total Funds 2024 note Income Donations Charitable activitkes Receipts from fundrdising activiti-s 54,794 8,574 117,161 171,95) 8.574 203,256 6,310 293 Total receipts 63,368 117.161 180529 209.859 ellditure PaYnrtIs relating directly to charitable acEivities 70,718 123,883 194.601 219.257 Total palent8 70,718 123.883 194,601 219,257 Net incomel(expenditLUE) -7,350 -6.72? -14,072 -9J98 Tiansfers tol(from) fLuEds 15,000 -15,000 Net movement in funds 7,650 -21,722 -14.072 -9,398 Reconciliation of Fullds Funds brought fonvard Net MOVeent in funds" 24,245 7,650 96,412 -14,072 105,810 -9,398 -21.722 Funds caTTked forward 31.895 50.445 82,340 96,412 Page 8
Strathmore Centre for Youth Development- SC035634 Balallce Sheet as at 31 March 2025 Ullrestrlcted Funds 2025 Resrrxcted FuJi(ts 2025 Totat Total Fulld8 2024 2025 FIX Assets Tartble Assets 22,704 11.014 33.718 12.882 Currellt Assets PrCpaYcn Cash at ba]th & in hand 1,075 1,075 50,064 635 85,374 10,331 ToTal current assets 10,331 40,S08 ?1,139 86.009 Current Liabilitie5 Crc(iito Accw8ls L,377 1.377 1,140 647 1,832 11 1,140 Totsl C._llt liabilitlLS 1,140 L.377 2,f17 2,479 -Net current assets 9.I9L 48,622 83.530 N¢t assets 31,895 iO.445 82,340 96.412 FuDd8 of the Charity UDreslricted funds R&JDicled funds 13 13 31,89) 31,89) 50,445 24,245 72,167 50,445 Total FIaS 31,895 50.445 82.340 96.412 Thc abovc accoullts havc been 2pproved by the TTUStees aud signpd on their belwlf: Date Page 9
Strathmore Centre for Youth DeTrelopment - SC035634 For the year ended 31 March 2025 Notes to the Accounts l. Basis of Accounting These accounts have been prepared on the Receipts and Pavments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the ChitIeS Accounts (Scotland) Regulations 2006 (as amended). 1.1 The charity meets the definition of a public benefit entity as defined by FRS102. 1.2 The charity is dependent on the continuing support of donors. However, the trustees have no reason to consider that this will not continue or that there are any material uncertainties about the chity'S ability to continue as a going concern. 2. Nature and Purpose of Funds (a) LTnrestiicted Funds are those that may be used at tbe discretion of the Trustees in furtherance of the objects of tbe charity. (b) Restiicted Funds may only be used for specific puryoses. Restrictions arise when specified by the donor or when flaS are raised for specific purposes. 2.1 Income, Expenditure & LIabltIeS (a} Income is recognised and included in the Statetnent of Financial Activities (SOFA) when the charity becomes entitled to the resources; th¢ir receipt is probable. and the onetary value can be measured with sufficient reliability. (b) Where income bas relat¢d expenditure the inc(nne and relatcd expenditure are reported 0s8 in the SOFA. (c) Expendit is accounted for on an accruals basis. (d) Liabilities are rwogtLised &8 soon as there is a legal or constructive obligation to pay out resources. it is probable they will be paid and the monetary value can bc llLeasured with sufficient r¢liability. 2.2 Assets Tangible fixed assets are capitalised if they have a valuc grcatcr than £250 and can be used for more tIMn one year. They are Valu at cos¢ or if gifted, at their value on rec¢ipt. Depreciation is calculated to write off the cost of the asset over their useful economic Iives as follows: Fixtures & Fittings - 20 /0 reducing balance Equipment _ 33 % reducing balance Motor Vehicles- 25 % reducing balance 2.3 Taxatioll The charity is not liable to income t&K or capital gains tax oll its Chitable activities. Irrecov¢rable VAT is included in the asset cost or expense to which it relates. Pagc 10
Strathmore Centre for Youth Development - SC035634 For the year ended 31 March 2025 3. Donations Unrestricted Restricted 2025 2025 Total 2024 2025 Perth & Kinross Council Drug and ALcohol Project Genera] donations Bank of Scotland Big Lottery FIHP Bauer Tay FM The Gannochy Trust Ecotricity The Robertson TNst NHS Fund Young Start 3,950 3,950 86,350 25,000 2,260 44,794 10,000 44,794 10,000 48,578 1,080 48,578 1,080 48,578 5,588 5,592 8,602 6,286 li,000 25.851 2),851 9,250 28,452 9,250 28,452 54,794 117,161 171,955 203256 4. Income from charitable activities Unrestricted Restricted 2025 Total 2025 Total 2024 2025 Room hire & catering 8,574 8,574 6,310 8,574 8,574 6,310 Pagell
Strathmore Centre for Youth Development - SC035634 li For the year ended 31 March 2025 8. Tangible fixed assets Land & Fixtures Equipment Motor Property &FÉttings Vehicles Total Cost As at l April 2024 Additions 11,472 3,756 40.415 28,760 28,760 As at 31 March 202) 11,472 3,756 25,187 28,760 69,175 Depreciation As at l April 2024 In the year 229 229 3,438 64 23,866 436 27,533 7,924 7,195 As at 31 March 2025 458 3,502 ?4,302 7,195 35,457 NBV as at 31 March 2025 11,014 254 885 21,565 J3,718 -JBV as at 31 March 2024 11,243 318 1,321 12,882 9. Debtors 2025 2024 Prepayments 1,075 635 1,075 635 10. Creditors 2025 2024 Trade creditors PAYEnlI & pensions & net wages 126 521 1,377 1,377 647 11. Accruals 2025 2024 Independent exaTninatioD & accouD_tsncy 1,140 1,832 Page 13
Strathmore Centre for Youth Development - SC035634 For the year ended 31 March 2025 12. Staff costs 2025 2024 Salaties Employers NI Employers pension 137,049 5,502 2,851 105J52 2,918 2,059 145,402 I10,i26 Thc average monthly number of employees during the year w&s 7.5 (2024..7) No employee received remuneration greater than £60,000. The charity contributes to a dered contribution scheme for staff, the contributions in the year were £2,851. 13. Movement in funds During the year the cEIty maintained the following restricted arÉd unrestricted fimds: Opelling Closing Balance Balance Illcome Expenditure Transfers Restricted Funds." Wellmeadow House capital fiLnd Drug & alcohol Big Lottery PKC Gat]nocby FIHP PKC PKC Waffli Space Bauer Tay FM The Gannochy Trust The Robertson Trust NHS Fund Young Start 15,210 229 14,981 6,641 19,866 1,583 1,532 2,997 6,411 56,618 27.688 2,754 2,824 2,757 4,576 4,127 -230 48,578 25,851 1,080 11.826 254 142 -173 642 -596 3.950 1,835 5,172 4,166 15,000 -15,000 9,250 28,452 2.972 12,927 6,278 15,525 72,167 117,161 123.883 -15,000 50,445 Unresyfricted Funds.. Core general funds Bank of Scotland Robertson Trust 24,245 53,368 10,000 47,837 10,000 12,881 29,776 15,000 2,119 24,24) 63,368 70,718 15,000 31,895 Total funds 96,412 180,529 194,601 82,340 Page 14