OSCR t6h 0￿. y Independent examiner's report on the accounts Repcrft to the Ch¥iy rwne trusteeslmembers ol HORIZON R•glsterad charlty SC 036992 number On the accounts of th• Peri(xl start d* charty for the period Period end date Dty 01 04 2024 31 03 2025 Set out on pages 1to8 ReS￿¢t1¥e The tha11t￿S trustees are resFonsble fcx the preparaticm of the accounts in a¢xordance responsibilrties ￿ with the tems of the Chaiities Tnjstee Investrnent (SIx)tlaThJl 20￿ Act and the trustees aml examlner Charities AccA)unts (Scotland) RewlatIc￿S 2(K)6 (as aM￿ded). The charity trustees consider that the a￿j11 ￿WireMent of RegJlation 10(1 } (d) of the Accojnts Regulations )es not aFpty. ft is my reSp￿sibIlitY to exwnine the aCC￿nts as requir&d under sectic 44(1) {c) of the Act to state wI￿ther particular matters have oyne to my attention. Basls of Independent My examination is (xrried ￿lt in a(￿(￿dan(* R￿ulati￿ 11 of the 2(KJ6 A(mints examinef s statement RewIatI￿s. An examinaty)n Ind￿leS a review d the ￿(y)￿rting re(x)rds kept by the dority and a COTrparisTh) of the acrnunts F￿esent￿j th￿e records. It also irKI￿leS cortsideration of ￿Y unusual iteff£ or dk$cl￿ureS in the acccwits and seeks expknatw)ns from trustees cOnC￿nIng any such matters. The Pro￿dureS uThJertaken do ncrt provide all evi¢*nce that be requir8J ri an autht ￿d. o)r6ewently. l th) not express an a￿111 c(rfnion C￿ the view 9ven by the a¢xLxmts. IndepeNlent examiner's In the course (rf my exanNnation, no matter has ￿)rne to rny attention statement 1. which gives me reasonable cause to belI￿e that in any rnaterial respect the requirefflents: to keep accI￿n11ng r￿d$ in aCCc*tsn￿ with 44(1) {a) of 2005 Acl and Regulati￿ 4 ofthe 2CM)6 Accounts R￿ulati￿$ to prepare accounts whith accord with tre accounting rwds ar￿ compty with Regulalion 9 of the 2006 knwnts Regulaticrfis have not b8en W or 2. which. in rny opinion, attentM)n sh￿Id b8 dra*m in order to enable a proper understanding ofthe accounts lo be reached. Sgned- Nam•: Relerdnt professbnal WA qualWkatlon(s> or body (¥ any): Address: ## **Profit and Loss** ## **Horizon** ## **For the year ended 31 March 2025** |**Profit and Loss**
**Horizon**
**For the year ended 31 March 2025**||| |---|---|---| ||**2025**|**2024**| |**Turnover**||| |Donations|13,612.64|14,550.53| |Fundraising|-|186.00| |Grant income|16,942.00|22,333.00| |**Total Turnover**|**30,554.64**|**37,069.53**| |**Cost of Sales**||| |Food costs|5,121.70|4,699.82| |**Total Cost of Sales**|**5,121.70**|**4,699.82**| |**Gross Profit**|**25,432.94**|**32,369.71**| |**Administrative Costs**||| |Audit & Accountancy fees|360.00|-| |Charitable and Political Donations|-|500.00| |Cleaning|94.12|214.52| |General Expenses|705.00|-| |Insurance|420.83|408.80| |IT Software and Consumables|222.50|190.80| |Kitchen items and crockery|84.85|50.57| |Pensions Costs|329.58|277.62| |Printing & Stationery|-|5.50| |Rent|5,227.20|5,696.60| |Repairs & Maintenance|334.34|285.99| |Salaries|26,569.58|23,256.60| |Travel - National|2,038.95|2,025.00| |**Total Administrative Costs**|**36,386.95**|**32,912.00**| |**Operating Profit**|**(10,954.01)**|**(542.29)**| |**Profit on Ordinary Activities Before Taxation**|**(10,954.01)**|**(542.29)**| |**Profit after Taxation**|**(10,954.01)**|**(542.29)**| Profit and Loss Horizon 8 Oct 2025 Page 1 of 1 ## **Balance Sheet** ## **Horizon** ## **As at 31 March 2025** |**Balance Sheet**
**Horizon**
**As at 31 March 2025**|**Balance Sheet**
**Horizon**
**As at 31 March 2025**| |---|---| |**31 MAR 2025**
**31 MAR 2024**|| |**Fixed Assets**|| ||**Tangible Assets**| ||Plant and Machinery
2,159.98
389.99| ||**Total Tangible Assets**
**2,159.98**
**389.99**| |**Total Fixed Assets**
**2,159.98**
**389.99**
**Current Assets**|| ||**Cash at bank and in hand**| ||HORIZON
6,611.14
14,539.85| ||HORIZON#001
393.59
4,893.00| ||Petty Cash
-
215.00| ||**Total Cash at bank and in hand**
**7,004.73**
**19,647.85**| |**Total Current Assets**
**7,004.73**
**19,647.85**
**Creditors: amounts falling due withinone year**|| |Accounts Payable
35.32
-|| |NIC Payable
-
460.72|| |PAYE Payable
360.25
(119.41)|| |Pensions Payable
56.00
60.62|| |Wages Payable - Payroll
(1,948.58)
(1,979.82)|| |**Total Creditors: amounts falling due within one year**
**(1,497.01)**
**(1,577.89)**|| |**Net Current Assets (Liabilities)**
**8,501.74**
**21,225.74**|| |**Total Assets less Current Liabilities**
**10,661.72**
**21,615.73**|| |**Net Assets**
**10,661.72**
**21,615.73**
**Capital and Reserves**|| |Current Year Earnings
(10,954.01)
(542.29)|| |Retained Earnings
21,615.73
22,158.02|| |**Total Capital and Reserves**
**10,661.72**
**21,615.73**|| Page 1 of 1 Balance Sheet Horizon 8 Oct 2025 APPENDIX 1 oscr Period start date Monlh Year Period end date Month Year From 01 2024 To 31 03 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address Horizon Horizon Lunch Club SC036992 Lunch Club activities take place at: Names of the charity trustees on date of approval of Trustees. Annual Report Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any) Trustee name Chairperson Vice Chair Treasurer Secretary 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name NIA Dates acted if not for vthole year Structure, governance and management Type of governing document Horizon is an unincorporated association registered with the Scottish Charity Regulator under Charity number SC036992 and is governed by its constitution which was adopted in November 2006 and reviewed in 2023. Trustee recruitment and appointment Trustees are reappointed annually at the Annual General Meeting. The members who attend the lunch club elect people lo serve on the management committee. The management committee may at any time appoint a person to be a management commrttee member. Objectives and activities Charitable purposes To provide a nutritious 3 course lunch for the over 70's in the Aberfeldy and surrounding area twice a week. To prevent loneliness and isolation & encourage friendships. To work wth outside agencies to provide support and advice to our members. To arrange small activrties lo help members, mental capacty. To raise funds to support the work of the lunch club. To raise awareness of the lunch club in the communty. Summary of the main activities in relation to these objects The club serves the elderly community in Aberfeldy and surrounding rural areas of Highland Perthshire in Scotland. Operating ce a week providing a social gathering space for those aged over 70 to interact with friends and enjoy a healthy 3-course meal and some fun and games. The club provides its members with a reason to get out of the house and socialise. We offer additional support, such as shopping assistance and home delivery of meals in case of illness. We collaborate with partner organisations, including medical practitioners, Age Concem, Warmer Homes, Vision Plus, Dementia Friendly and PKAVS, working closety wrth members. families to ensure that the club is equipped to provide the necessary support and address any concems. We offer nutritious meals in a warm and safe environmenL especially for those struggling to make ends meet. Achievements and performance Summary of the main achievements of the charity during the financial period MEALS: Total meals served during Ihe period was 1834. That's a lot of food cooked and eaten. dishes washed and most importantly n￿one went hungry. All of this is made possible by our wonderful volunteers, staff. funders and donations. CHRISTMAS: As is tradition, we pulled out all the stops at Christmas and made it a feast and a party to remember, making up for the previous year when we couldn't meet up, hold parties or gatherings. A full roast dinner was served, followed by Christmas pudding and mince pies. Members wore their hats, pulled crackers and told okes. The hi ht of the year by far! MEMBERS: During the period there were 40 members with an average attendance of 30-35 per week. Our youngest member is 74 and the oldest is 99 this year. Celebrating birthdays (image below of 97th Birthday celebralions at the lunch club), anniversaries and special occasions. as well as offering support and remembering those who are no longer wrth us. One of our members will tum 100 next year and plans are already underway for the celebrations. Our numbers have dropped slightly this year, due to a few bereavements and some with declining health. We plan to advertise the club more in 2026 to ensure all seats are filled and we plan to offer spaces to carers We hold a small raffle every 2nd month, which most of our members look forward to and of course our weekly game of bingo, which can get very serious. We often have a little sing-along, and our volunteers have also been known to break into song which brings much hilarity. DRIVERS: Aberfeldy Taxis provide an excellent service, reporting any mobiltty issues when they arise. The Aberfeldy Transport group have offered us the use of their 7-seater car for special occasions or if we have no transport. This was used at Christmas time to transport members to our paty. PARTNERS: We welcomed Angela Hanvey from Christians Against Poverty who provided help and guidance on the cost-of-living crisis, including how people can access the local food bank, how to save money on energy bills, access to benefits and budgeting. Financial review Brief statement of the charity's policy on reserves Cash at bank on 3110312025 was £7k in unrestricted fvnds. With £8k from SSE due to be received next month and a further £1 Ok from the Gannochy Trust too. All funds received in this financial year were spent. The main financial risk to the charity is loss of funding. We do not cu￿entlY hold any reserved funds, bul it would be prudent to hold at least 4 months operational costs in the coming year. once funds have been replenished. This would help to ensure the future sustainability of the club and cover any unforeseen expenditure that may occur. The reserves policy should be reviewed on an annual basis at the same time as the end of year accounts are prepared, to ensure there are sufficient reserves set aside for the continuation of the charity for the forthcoming year. Details of any deficit There was a deficii of £11 k due to a lower level of funding received in this accounting period, however, there are £18k of fvnds expected imminentty. We also carried forward £19k into 2024125 period from the previous year. therefore, there was sufficient cash in the bank to cover the deficit, and we still ended the financial year with £7k in the bank account. Donated facilities and services lif any) In addition to our 3 paid members of staff, we have two regular volunteers and a bank of 5 more volunteers who work on an adhoc basis. We would like to take this opportunity to thank our staff and volunteers, without their valuable contribution of time and energy, we would not have been able to achieve so much. other optional information We were delighted that the Aberfeldy Young Farmers chose Horizon as their Charity of the year and donated the proceeds of their Dung sale, Coffee Moming and Annual Ball. Photo above of very generous cheque for £2.000 being handed to Horizon Co-ordinator. This year we were very fortunate to ￿Ceive funding as follows: £7,766- SSE Griffin Community Fund £3,000- The Basil Death Trust £2,500 - The Enchanted Forest £2,200 - Aberfeldy Young Farmers £1,700- Community Council Grants £1,360 - Macintyre Wealth Management Ltd £1,000- River Tay Grant £ 976 - Perth & Kinross Council Good food fund We also ran a funders lunch in September to take the opportunity to thank those who have supported us and lo experience first-hand the amazing work of our Team. here at Horizon. We are very grateful for the financial support we receive in helping to tackle food poverty and social isolation in the elderly. Thank you so much. In August we also raised an additional £1,134 by running a Thrrft shop from the Masonic Lodge oppostte the CO-OP Supermarket. Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature{s) Full name{s) Position Chair Treasurer Date 2011012025 2011012025