2026-03-31-accounts - Pathhead Youth Project

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PATHHEAD YOUTH PROJECT Scottish Charity Number SC037451

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026

Pathhead Youth Project

Trustees’ Annual Report and Accounts for the year ended 31 March 2026

Scottish Charity Number SC037451

Contact address

c/o Kevin Bruce, 1 Hill Road, Pathhead, EH37 5RD or kevthebruce@gmail.com

Current trustees

Mr Kevin Bruce Mr Paul Christie Mrs Jennifer Bruce

Other trustees during the period covered by this report: Louise Spencer, Sana Malik, Bethany Startin

Governing document

Pathhead Youth Project is a charitable unincorporated association, and the purposes and administration arrangements are set out in our constitution, signed on 16 February 2006.

Charitable purposes

Our Objects, as recorded in our constitution, are “to promote the benefit of young people, in the Tynewater Area without distinction of political, religious or other opinions, to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for young people in the area of benefit”. Our principal method of fulfilling these Objects is by providing a drop-in centre and activities for the young people of Pathhead and district (ie the Tynewater Area), in P6 and above.

Chair’s Report

Drop-in sessions

PYP continues to offer two drop-in sessions per week at Pathhead Village Hall on Monday and Thursday evenings, across school term time. Our sole paid employee, youth worker Kassi Simpson, led Monday evening across the year, with the support of freelance sessional youth workers Heather Baxter, Keira McDonald, Carol Moore and Anna Davanna.

We are grateful for the ongoing support of Tynewater Parish Church, which continues to fund youth worker, Reece Allan, who leads Thursday nights, with support from Heather. As we said we would in last year’s report, the Treasurer has this year taken on the running of payroll for our own employee, which was previously handled by the church through the separate youth worker account.

Across the year, both drop-in sessions have continued to attract 15-30 members per week. We have built on last year’s investment in the drop-in offering: this year we spent £1,054 on drop-in activities - arts and crafts, baking, snacks and drinks, games and publicity - and a further £1,091 on equipment, including sports equipment, water and messy play resources and a games console.

We would welcome all and any local volunteers, especially anyone with skills or interest in play, outdoor activities, baking or arts and crafts.

Summer programme

Our summer programme was again fully subscribed and greatly enjoyed, with trips to Foxlake adventure park, Go Ape, Jump In, Ninja Warrior, Ryze and East Links Family Park. We continue to offer free and subsidised places to local young people identified as ‘in need’ by Tynewater Primary School.

In March 2026 we booked and paid for the 2026 summer programme in advance, in order to secure places and prices for the coming season. Because we prepare our accounts on a receipts and payments basis, £2,035 of costs relating to 2026-27 activity therefore falls into this year’s figures.

Other events and activities

Alongside drop-in and the summer programme, the year included a joint Halloween party with the Grumpy Men’s Club, a Christmas party with inflatables, food and drinks and ice skating at Dalkeith Country Park, a Silly Science workshop delivered by a visiting contractor, a stall at Village Day to raise the profile of PYP in the community, and Youth Scotland Youth Awards run with our P6 and P7 members helping with the school garden. We were also pleased to support the Pathhead Christmas lights switch-on and the school Christmas appeal with donations totalling £250.

Developing our work

Our main concern remains human resource, and we have continued with a paid model rather than relying on volunteers. Six employed and sessional workers were paid during the year, which has given us more resilience to keep drop-in open when individuals are unavailable. The priority for the coming year is financial. Having deliberately reduced our reserves, we now need to secure grant funding to sustain our activities, and the trustees and youth workers are agreed that the volume of trips and equipment purchases seen this year cannot be repeated at the same level.

Committee

After some active recruiting and to make sure we are legally sound and sustainable, we updated our Board of Trustees in January 2026 to reflect the people actually involved in the project’s future:

Bethany Startin joined as Secretary and a Trustee
Louise Spencer and Sana Malik joined as Trustees.
Jenny Bruce stepped down as a trustee, I would like to thank Jenny for her support.
Kevin Bruce will continue as a trustee, continue as Acting Chair and permanent Treasurer.

Increasing committee membership, particularly amongst families and carers of young people in our community, remains a priority that we will look to continue to address next year.

As Acting Chair and Treasurer, it has again been difficult to provide enough time and effort to progress everything that could have been possible. However, I am pleased that we have delivered a full year of drop-in sessions, another successful summer programme, a well-attended Christmas party and a wider range of activities than in any recent year, and that the 2026 summer programme is already booked and paid for. In addition, progress has been made finding a new Chair, although this is yet to be approved and finalised at the time of writing.

Policy on reserves

We were very grateful to Midlothian Council for grant funding of £5,186, and to local supporters for their generous donations.

The balances the charity had built up were largely a result of low spending during the Covid period, when drop-in was not running. The trustees took an active decision to spend those reserves down: on equipment to improve the drop-in offering, on a wider programme of trips and events than we would normally run, and on a paid worker model rather than relying on volunteers, whose availability we could not depend on. Receipts of £5,773 against payments of £17,551 produced a deficit for the year of £11,778, reducing our funds to £3,044 at 31 March 2026.

This was a deliberate drawdown and, we believe, money well spent on the young people of the area - but it was a one-off. There was a second reason for it. The size of our reserves had itself become an obstacle to funding: the Treasurer found grant applications being turned down because funders could see a substantial free reserve balance. With reserves now at a level more normal for a charity of our size, that blocker has been removed and a wide range of youth activity grants is open to us.

The Treasurer’s focus for 2026-27 is therefore on grant applications, and the trustees and youth workers all understand that the level of activity must now come back to what funding will support, rather than the exceptional level seen this year. Our continued operation will depend on successful grant applications, continued local support and fundraising. The trustees intend to hold a reserve sufficient to meet our ongoing commitments to our employee and to hall costs, and will review that level each year.

Events since the end of the financial year

Since 31 March 2026 the charity has been successful in two grant applications, Inspiring Scotland and Midlothian Council totalling £8,000, with further applications planned. As noted above, the costs of the 2026 summer programme had already been paid before the year end.

Donated facilities and services

The drop-in and summer programme rely on support from paid youth workers, with the committee supported by volunteers. We also continue to benefit from the youth worker post funded and employed directly by Tynewater Parish Church, the value of which is not reflected in these accounts.

Trustee remuneration and expenses

No trustee received any remuneration for acting as a trustee during the year.

Approved by the Trustees and signed on their behalf

Kevin Bruce, Acting Chair

Treasurer Report

Pathhead Youth Project Receipts and Payments Account for the year ended 31 March 2026

Receipts Grants Donations Total Bank interest Total receipts Payments: Cost of charitable activities Wages Rent Lothian Community Transport Services Subscriptions Events Drop-in activities Equipment Donations out Other expenses Total Payments Surplus / (deficit) for year Bank balances - Opening balances - Surplus/(deficit) for year - Closing balances Reserves - Youth worker account - Main current account - Savings account - Legacy	2025-26 2025-26 2025-26 2024-25 Restricted funds – Midlothian Large Grant (£) Unrestricted funds (£) Total (£)
	5,186 5,186 5,184 436 436 890
	5,186 436 5,622 6,074 151 151 291
	5,186 587 5,773 6,365
	2025-26 2025-26 2025-26 2024-25 Restricted funds – Midlothian Large Grant Unrestricted funds(£) Total (£)
	3,186 3,743 6,929 4,668 2,000 2,000 2,000 - - 144 502 502 462 5,724 5,724 2,636 1,042 1,042 - 1,091 1,091 1,113 250 250 150 12 12 93
	5,186 12,365 17,551 11,266
	- (11,778) (11,778) (4,901)
	- 14,822 14,822 19,723 - (11,778) (11,778) (4,901)
	- 3,044 3,044 14,822
	31-Mar-26 31-Mar-25 - 1,169 3,036 2,751 8 9,199 - 1,702 3,044 14,822

Comments:

The deficit for the year of £11,778 was a purposeful decision to utilise reserves that had built up during the Covid period, when drop-in was not running. It has funded equipment, a wider programme of events and trips than we would normally run, and the move to a paid worker model. It is not a level of spending we intend, or would be able, to repeat.
Receipts of £5,773 comprised grant funding from Midlothian Council of £5,186, donations of £436 and bank interest of £151. The Midlothian Council grant is restricted; £5,186 of it was applied to hall rent and youth worker wages during the year.

Events include:

The 2025 summer programme (£2,086), with trips to Foxlake adventure park, Go Ape, Jump In, Ninja Warrior, Ryze and East Links Family Park. As in previous years, this reflects some subsidising of available places to support those most in need in the community.
The 2026 summer programme (£2,035), booked and paid in March 2026 to secure places and prices. These costs relate to 2026-27 activity but fall into these accounts because we account on a receipts and payments basis.
A Christmas party (£656), with inflatables, food and drinks and a trip to ice skating at Dalkeith Country Park.
A joint Halloween party with the Grumpy Men’s Club (£264), covering equipment, decoration and doughnuts for games.
A Silly Science workshop (£280), where a contractor came to drop-in to deliver a science session.
Youth Scotland Youth Awards (£210), run with our P6 and P7 members helping with the school garden.
A stall at Village Day (£177), including a small gazebo, giving things away to the community to raise the profile of PYP.
Drop-in activities (£1,054) is a new analysis line this year, covering arts and crafts, snacks, drinks and baking, games and posters. Comparable costs in 2024-25 sat within Equipment, Subscriptions and other headings, so there is no prior year comparative.
Equipment (£1,091) includes a games console and games, sports equipment, water play and messy play resources, and decorations for the P7 prom.
Subscriptions (£502) covers our Youth Scotland membership, LAYC membership for PVG checks and Lothian Community Transport Services membership.
The donations out of £250 comprised £150 to support the Pathhead Christmas lights switchon, providing light-up sticks for the children attending, and £100 to the school Christmas appeal.
As promised in last year’s report, we have now closed the legacy account and the youth worker account previously maintained by the local church, and consolidated into a single main current account plus a savings account for reserves. The Treasurer now runs payroll for our one employee directly, rather than this being maintained by the church.
Bank interest of £151 (2024-25: £291) was earned on the savings account. With reserves now largely applied, we should not expect meaningful interest income in future years.
Looking forward, the Treasurer’s priority is grant applications. Two awards have already been secured since the year end, with more planned, and the trustees will match the level of activity to the funding available.

Approved by the Trustees and signed on their behalf

Kevin Bruce, Treasurer

Independent Examiner’s Report to the Trustees of Pathhead Youth Project

I report on the accounts of the charity for the year ended 31 March 2026.

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 Charities and Trustee Investment (Scotland) Act 2005 and the Charities

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 examiner’s statement

My examination is carried out in accordance with Regulation 11 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:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 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 accounts to be reached.

Name: Martin R Green

Relevant Professional qualification/professional body: N/A

Address: 4 Chapel Place, Pathhead, EH37 5QF

Date: 20/08/2026