THE BARONY A FRAME TRUST (SCIO)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2024
Scottish Charity No. . SC037510

THE BARONY A FRAME TRUST ISCIO)
CHARITY INFORMATION
Trusl88s
Charity number
SC037510
Ind8pondent Examinar
JRD LLP
11 Portland Road
lfjlmamock
KA1 28T
Principal office address
clo JRD LLP
11 Portland Road
Kilmamock
KA12BT
Bankers
Bank of ScotLand
43145 Tovmhea(I Street
Cumnock
KA18 1PG

THE BARONY A FRAME TRUST (SCIO)
CONTENTS
Pag¢
Trustees. Report
Financial Statements
Independent Examinerfs reFQrt
Statement of financial activrties
Balance sheet
Notes to the financial sLitements

THE BARONY A FRAME TRUST (SCIO)
TRUSTEES, REPORT
FOR THE PERIOD ENDED 30 MARCH 2024
The tTUStees present their report and indèptrndenly ex3rThr*d ffinanckil statements for the peiiod ended 30 March. 2024.
The cornp8r8h.ve fjgures wèré prepared forthe 18 nk)nths tts 30 Septernlw 2022.
al and Adminbstratlve Information
The Barony A Frame Trusl was Ixiginalty eSta￿l$hel by Degj of Tntst on 31 October 2c¥)3. Th¢ charlty wa$ Incorporatgd
as 8 SCIO on 5 S8Ptember 2013. with the effectNe date of actwation 1 Ikto￿T 2013.
Board of Tru$t•és
Trustees are Klentffitsd and appjinted acts)rding lo thè Constitutic￿.
The followÈng trustees served duriThJ the finanoa year unles¥ othèMi%e Not￿..
ICh8irpersonl
{Se(x¢taryl
There have be-n no changes in Trustees since Ihe pe￿d-end date.
Ind?pendgnt Examlnèr
f JRO LLP ￿and3 for re4)poiniment as In(k￿ndent Examlier at Ihe Tru51'5 forthcoming
Struct
ne
nd Mana
m•nt
Recruliment and Appolntmwrt of Twstees
Trustees 8pp(ynleil in line wilh the ConstitutK)n
Organlsatlomal Strneturn
The Board of Trustees is reS[on￿b￿ for policy decisions. Twstees. ffleeb.ngs ale hdd every two months to effect pd
de¢Bions and agreè ststèments of a¢xounts. A Steerrng group comprisTrig four Irustees plus thè appoinled Proje¢t
Adminislration 8nd Monitori￿9 oificer rneet regufaty lo draft ￿￿1￿$ and ensure that all le￿1 and financial recwirements
are adhered to. Sub*roups are a150 apFoinled wth dekgai& ￿5pm$￿Ilty io progr￿ 8nd implement decisions.
R•lat•d PartlBs
There were no transacti0Th8 durng the year beiween Ihe charity and 8 related Ferty of any Trustee. This is wilh the
xCept￿n of the disdosure at note 5 to Ihe ffinancial slatements.
Ob'¢ctives and Activiti•s
Trust Oblectlves
The BaronyA Frame Trustobiects #rs to retsin and restorè thèA Frdma Struduiè at tha old Barony Colliery site in Ayrsh
for Ihe benefjt ol the public by mainiaining the m￿1￿j he￿I￿e of the area and opening the A Fr￿ sitg to Ihe goneral
public as a heritage sile of m[￿UMental and eduLatic￿a1 val￿.

THE BARONY A FRAME TRUST {SCIO)
TRUSTEES, REPORT
FOR THE PERIOD ENDED 30 MARCH 2024
Actlvltles
Our website is regularfy maintained by one of our Iru51ees, we afe receivÈry a number of inteTaCtion$ frorn members of the
public locally and frorn outwith the area. We are 8150 recaving a steady numI￿r of membeTShip enquiriesfrom the wobsile
and in person.
The group like marry others was fru5trateil over the timè of the C(yonavitu$ {COVID-19} pandemic with little activity_
However. we have been awarded grant fijnding frrmn East Ayrshire CounrAI which will allow us to re-instate the up-Itghtir¥J
(improved security). ￿udIng CCTV. extra IbJMing and entry gate reslrictor (refer lo nole 9 of the finan(x81 slalementsl.
Visitors to the site has not dirninished 8nd that d(*$ help vhth wemb￿"n9 and we a￿ cc4wirwl the improvements we make
will enhance the A Fra￿￿ in general.
There have prewously been issues wth travelling peop￿ not £￿v￿1n9 or ￿.￿9 rgspethl but the above enhanced
security shoukl help to prevent this problem in Ihe fuiure.
Insurance rates for a volunlary group were very high and we did manage to nègob.até a re￿￿TrL￿ dLrftng the 2021r22
period.
Flnanclal Revlew
R•s•tv•s poll¢y
The Trustees rewew the reserves poly in relation lo the charity's arc￿nStanc£s. needs and fuhjre plans. The balance of
the unrestricted general fund at 30 March. 2024was £1.388 (30 September2022.. £4.530). whith IS ¢x)n8idwed appropriale
at present.
Rlsk Ass•ssm•nt
Refurbishment of Ihe A Frame stwctvwe was completed some time a￿. Sill￿ Ihen no rolttine in$ped￿n ￿ rnaintenan
programme has been conducted. The Trustees consider the risks inherent in this slralegy as minimal Sin￿ all works (o
Ihe structure carry a 25 year guarantee. The stwcture itself ocrupies its histoiic kjcation which appears lo present no
problems in regard to stability.
The sustainats.lty ofthe Trust is of paran￿Unt On￿rIanCe to ihe Trustee4 not simply pertaining to the ongoing Ltse of the
stte but also with regard to b03rd fflefflbetship. To this end, we previously changed the stnjcluie to a SCIO. This will
f8cililale gr8at81 involveM￿t in tho Trusts management by Membe￿ thereby S￿Uring the board's continuance. In addition.
the change in legal fomi will provide additional ￿gaI and finanti￿ prolection to cjjr￿nI Trustees.
Ort Cleats"￿ of th¢ Trns( the Trustees &gned a 21 year lease with Scottish Resou￿$ Group, fomier owner of the site.
The retent demise ol Scottish Resour￿$ Group left the trust in something of a legal hkatus until the new owner of the
business took over. A new 21-year lease comm￿Ced on 1 Oclober 2013 bets¥een the SCIO and Hargreaves Surfa
Mining Limited.
Revlow of FIna￿la1 Perlod
The overall result for the perK)d was an excess of eXpendrtU￿ over income of £65.053 130 September 2022." £95,515),
after the depreciation on fixed assets of £61.911 130 September 2022.. £92,145>. Total funds carried fO￿ard at 30 March
2024 were £206.115130 September 2022.. £271,168) induding £204.727130 September 2022". £266.6381 net book value
offixed assets wh￿h has been desgnated into a separate c4)ilal luThJ.

THE BARONY A FRAME TRUST (SCIO)
TRUSTEES, REPORT
FOR THE PERIOD ENDED 30 MARCH 2024
Statement of trustees. responsibilities
The trustee5 are responstble for Pfèp3ring Ihe Trustees, Rwrt the financBI statements in accorda￿ wrth app1￿￿ble
law #nd United KIngdC￿ A¢(x)unling Standards Iunited Kingdom Generally Accepled Accounting PractkÈ}.
The law applicab￿ to chari*"&s in Scoll8nd requires the tnjstees to prepare finanual statements lor each fin8nc¢al year
which give a true and f¥ir view ol the of affa¥s ol Ihe charity and of the Ir£omirKd resources and ap￿icatiOn of
resources of the charity for that period. Ill preparing these financial 5talemenls. the tru5t¢es are required lo".
select suitable accounting pofioe5 and then appty them cortsistenlty..
observe Ihe methods aThJ principles in the Charites SORP..
make judgemenls and estimates that ar8 re3X)nab￿ and prudent",
state whethei applicatrAe a¢￿Unting Starvjatdg havè been lolowed. sut4-8d to any material d8parturÈ#
disclosed and explained in the finantial stalemenls".
prepare the financial sl8ternerrt5 on the going concèm basrs unless rf is inappropnate to praswne that
the charily will continue in otEr3tion_
The trustees arg re$ponsib18 lor keeping accoJnting w)rds thal disdose vilh reasonab￿ acajwy at arny timé the
financial Position of the charity arKI enab￿ thèm lo ensure th81 the finanoal slatèmenis comply wth the Charities and
Trustee Inveslrnenl (Scolland) 2005. the Chaiilie5 Accounls IScotlarHJI Regulats"otts 2006 las amended} and Ihe
provisions ol the (*arily's conslltulion. They are ejso re5pon5ibte for safeguarding the assets of the charily and hence for
taking reasonable steps for Ihe prevention and detedion tsf fraud and other irtegulairt
Approved by Ihe Board of TrLLStees on 24 December. 2024 $wJn8d on its bèhalf by."
Chairper50lltrrustee

THE BARONY A FRAME TRUST (SCIO)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE BARONY A FRAME TRUST (SCIO)
I report on the 8ethun15 ofthe ¢h#rity torthe wiod èndèd 30 Marth 2024, vthich are set on pages 2 to 9.
Respectfve responslbllS¢tes of trustee8 and •xamlneT
The charity's Iwslees are respongble for the prepaRlion IA the awunts in aC£Qrdar￿e with the temis of the
Charities 8nd Trustee InveStn￿nI (SwlL4nd) Act 2fA15 arxl the Charilies Accounts IScA)UaTrdl Regulations 2006 las
amended). The charity trustees ￿nSider that the aurfil requirement of Regulation 1011) lal to Icl of the A(uunts
Regulations d￿$ not apply It is my responsibilty tts examine the a(￿￿nts as required under section 44111 Ic) ol
the Acl and to state whether partI(￿laT matters have (ymve lo my attl￿t￿n.
Basis of indepgndorit •xaminerf¥ $tatem•nt
My examin8lKJn is Ixried oul in arxotdartè with Regulati¥1 11 of Charities Alxounts Iscolkndl Regulalions
2006. An examination indudes a review of the ac¢wnting iecords kept by the charty and a comparison of the
acco[￿t$ pre$Ènted wth Ihose records. It also Includes c(￿91delatioll of any unusual items or di5¢1o$urgs in the
accounts. and seeks explan*ions from thè irustees cO￿eming any suth matters. The Prol￿￿re$ undertaken do
not provide all Ihe evKlerKe that wotjld be iequited in an audit. and conse¢wenlly I do nol eXp￿sS an audil opinion
on the view given by the accounts.
Ind¢pond•nt ¢xamlner'$ $tst¢m•nt
In the course of my examination. no rnatter has (x)me to rny altentron..
whiGh gives me rgasonable cause to believe Ihat ￿ any fflalerial resp8d the Tequirements..
to keep accounb"n9 recoids in accordance with Sectijn 44111 lal of the 21K15 Act and Regulation 4 of
the 20(6 AcctyJnts Re9ulalv)ns," aTr
to prepare xcounts which with the a￿0[￿tIr9 rec(wds and ¢X￿￿Y with Rogulats'on 8 01 th&
20C6 Accounts ReguL4lions".
have not been met.. or
to which. in rny opinion. atIent￿n shoubJ be drayffl in OTdertoenable a PToKer under51anthng of the accounts
to be read)ed.
Chartered AGcounlant IlCAS}
JRD LLP
Chartered A¢¢ountants
11 Portland Road
Kllmarnock
KA12BT
24 D8e8mbor. 2024
Page 1

THE BARONY A FRAME TRUST (SCIOI
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD ENDED 30 MARCH 2024
Unrestrlcted Unrnstrlcted
G•neral D￿l￿nat•d
Funds
Funds
Total
Totsl
Funds
Funds
30.03.24
30.09.22
118 months) 118 months)
Rostrlctod
Fund$
Incomè
Donations. legaciès and other
Charil8ble activities
Investments
1.500
3,992
1(X)
Total InrA)rne
1,500
4,092
Exp¢rtdlluro
Cost$ of raising funds
Charilable actNilies
Other
3.100
1,542
61.911
66,553
99,607
Total Expenditure
3,100
1,542
61,911
66,553
99,607
Net Incomel{Expendlturel
11,6(Kl)
{1.5421
161,911)
(65.053)
195,5151
Capital expenditure
1.6CKI
11,6CKII
Tran$fer5 between funds
Ngt movem¢nt in fvnd$
{3.1421
161,9111
165.053}
195,5151
Reeonelllatlon of funds
Total funds brought forward
4.530
266,638
271.168
366,683
Total funds carri•d fonvard
1.388
204,727
206,115
271,168
An analysi$ of Income and Expendrture 1$ rfude(l at Note 10 to Ihe finan(x81 slalements.
Expefiditure is allo¢atèd to the 8bove ￿st categoiies on the basis of the acoyjnting policy disdosed at Note 1 Id) to the
financial slalements.
Page 2

THE BARONY A FRAME TRUST ISCIO)
BALANCE SHEET
AS AT 30 MARCH 2024
30.03.24
30.09.22
Notes
Fixed assets
Intangible Assets
Tangible assets
204.727
204,727
266.638
266,638
Current assets
Debtors
Cash at bank and in hand
1.988
1.988
5,130
5,130
Llabilltles
Creditors.. amounts falling due wthin
one yea¥
600
1600)
Nel current assets
1.388
4.530
Total assets less current liabilitios
206,115
271,168
Funds
Restricted income funds
Unrestricted income funds..
General funds
Designated funds
9110
9110
9110
1,388
204,727
4,530
266.638
Total unreslricled funds
206.115
271.168
Total Charlty Funds
206,115
271,168
The financial statements were approved by the Trustees on 24 DeCeM￿r, 2024
and signed on their behall by".
ChairpersonlTruste&
Page 3

THE BARONY A FRAME TRUST (SCIO)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 MARCH 2024
1 A¢countlng pollcles
The principal accounting policies are summarised belty*. Thè aceountit¥J polieies have been applied
consistently throughoth the period and in the weceding year_
(al Basis of accounting
The financial slalements have been wepared under the historical cost convent￿, and in accordance ￿rith
the Charities Accounts {Scotlandl Regulabons 20(￿ las amended) and the Stslement of Recommended
Practice." Accounb"ng and Reporting by Chan"ts"es issued in March 2005.
Ibl Fund a¢counting
Unreslrieled funds are available for use al the discrebon of the Iruslees in furtheran￿ of the general
objecttves of the charty.
Designated funds are unrestricted funds eamiarked by the trustees for wticular purF¥Jses.
Reslricled luThJs are subjected lo reslridions on their expenditure imfvx)sed by the d¢x)or or gfantor.
Transfers tetsveen lunds are made al the of the trustees tsking into consideration any restrictions
imposed on fur*Js.
Ic > Income
All income is induded in the State￿Ent of financial activities wthen the charity is entitled lo the income and the
amount can be quanlifEd with reasonable accuracy. The followng speufic policies are applied to particular
Categories of income..
Donations and legacies are received by way of grants. donations and gifts and is incIL￿ed in full in th8
Statement of Financial Activitt'es when receivable. Grants. where entrtlement is not conditity)al on the delivery
of a speaal perfomiance by the charity. are recognised when the charity becomes unconditionally enlilled lo
the grant.
Donated seTvices and f8alilies are induded at the value to the charity where this can be quantifted. The
value of serwces provided by volunteers has not twi induded in these accounts.
Investment income is incI￿le￿ when rec&vable.
Income Irom grants, where related lo pkrfomwnce and specific deliverables, is accounted for as the Charity
eams the Tight to considefation by its performance.
Page 4

THE BARONY A FRAME TRUST ISCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 MARCH 2024
1 Accountlng pollcies (conlinued)
Id) Expendlture
Expendituie is ￿cOgnised on an a¢¢ruals basis as a Itability is incufred.
Costs of raisillg fvnds C￿MPlise the costs associated with gttracting voluntary in¢ome and grants.
Charitable expenditure comprises those costs incurred by the charity in the delivery of 115 aotivities and
servi￿5 for its benefictaries. It indudes both eosts that can be allocated directly to such activities and those
costs of an indirect nature ne￿SSary to support them.
Governance costs includes those costs asscKialed wrth meeting the c￿nstitUtiOnal and ststulory
requirements of the charity and include the Independent Examinerfs fees and costs linked lo the strategic
management of the charity which are voluntary other than directors. travelling expenses reimbursed.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the
use of the resource. Costs relating to a particular aclivity are allocated directty, others are apport￿ned on an
appropriate basis such as staff time pro-rata.
1¢) Flxed assets
Fixed assets (excluding investments) are stated al cost less accumulated deprec¢ation. Minor additions
costing below £250 are not eapitalised. Deprecrdtion is provvjed at rates calculated to write off the cost of
each asset over its ex￿Cted useful life as follows.
Oral History Project - straight line over 5 years
Turkn'ne _ straight lirse over 5 years
Restoration Project- slraighl line over 20 years
Landscaping Projecl - straight line over 10 years
Foolhpath & Cyclepalh Project- straight line over 5 years
2 Trustee Remuneration and Related Party Transactlons
Trustees are reimbursed for expenses incurred. No expenses were paid during the year to any Trustee.
No Trustee or other person ￿lated lo the chanty had any F￿r$On81 inlerest in any contract or transacb.on
entered into by the charity during the peri￿1.
3 Taxation
The organisation is a registered s￿ttISh tharity and no corporatson lax liability arises. The charity is not VAT
istered and Irrecoverab￿ VAT is allocated to the relevant category of expendilure.
Page 5

THE BARONY A FRAME TRUST {SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE PERIOD ENDED 30 MARCH 2024
4 Intanglble fixed aw49ts
Oral Hlstory
Co¥t
At 1 October 2022
Addrtions
21,￿11
At 30 Match 2024
21,901
Amortlsatlon
At 1 Odobw 2022
Charge for the period
21,￿1
At 30 Mwch 2024
21.901
Net book value
At 30 March 2024
Net b¢x+k value
AI 30 Septernber 2022
5 Tangible fixed a55ets
Footpath
Turbine ReJtoration Landscaping & Cyclepath
Project
Projoct
Project
Total
Cost
Al 1 October 2022
Additions
6,416
432,255
,691
145,008
880,370
At 30 March 2024
6,416
432.255
.691
145,008
880.370
0ow•clation
At 1 October 2022
Charge for Ihe period
6.416
1g5.201
32.327
267.107
29,584
145.008
613,732
61,911
At 30 Mat(* 2024
6,416
227,528
S,691
145,008
675,643
Net book vèlu
At 30 Wrch 2024
204,727
204,727
Not book ¥alu•
At 30 September 2022
237.054
29,584
266.63B
The charity leases18nd from Hargreaves Surface ￿InIng Ltd which is curenlty rent free
is Èmploye(I ￿t￿n Ihè H￿re3VeS Grwp.
6 Dobt0r¥
30.03.24
30.09.22
Prepaid insuran
Page 6

THE BARONY A FRAME TRUST (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE PERIOD ENDED 30 MARCH 2024
7 Bank balances
30.03.24
30.09.22
Bank ol Scotland aCC￿nI
Cash balarus
1.968
20
5,110
20
1,988
5,130
8 Creditors '. amounts falling duo within one year
30.03.24
30.09.22
Indeperbdenl Examinerf$ fees
600
600
600
600
9 Analysis of Net Assets BetW￿n Funds
Unrostrlct8d Unrastrlct9d
General Designatsd
Funds
Fund$
R•stri¢tod
Funds
Total
Funds
Fixèd Assets
204,727
204,727
Current Assets
1,988
1,988
Current Liabilities
600
600
Nel Assets
1,388
204.727
206.115
Details of Signfficant Funds-.-
Unrestricted Desi
nated Funds
This represents the nel book value of tangible and intarbgibje fixed assets (notes 4 & 5).
Unrestricted General Funds
Thi5 is effectively the charity's reserve vthich can spent al the dis¢retion of the Trustees.
A grant facility of £30,000 was made available during the prewous financial year from East Ayrshire Council
atthough no ftjnds were physically receNed at that balance sheet d*e. As a result of the parKlemic and related
administr81ive matters, the related project (which indude5 Barony site secullty and new lighting) did not
ciynmence Ltnlil the period ended 30 Seplember 2022. During the period. a drawdown of £3,992 from this
facAlity was made lo fund project expervjiture of this amount (refer to note 10).
Page 7

THÉ 8ORONY A PAAME TRUST1SCIO}
NOTES TO THE FINANCWL STATEMENTS ICONTIWUEDI
FOR THE PERIOD ENDED 30 M*fiCH 2024
10 A￿1￿1*01 St*&brnTrt ol Flrlancl￿
RE8TRMED FUND8
VIIRE8TrICTEO FVNDS
DEs￿NATED FUIIDS
TOTAL FUMDS
rD41rkt•d Unr•4trklbd
Tot
Total Unr•￿rtd￿ Vnr•slrf¢t•d D••59￿1•d
oth•r R•8lrf¢tsd Re8t1￿1•0
Cthpftal
Cthpltal
¢y¢f•p•th R••irScwd
Fundo
Fund•
Fund•
Fun
Fun
FunrfA T¢jI￿ F￿nd• Tof41 Fur
Prol•¢t
Funth
30.03.24
30.09.22
3D.03.24
JO.DY.22
30.03.24
30.W.22
30.03.24
30.￿.21
118mDllthil 111 n￿nth￿l 118fflonthKI 111 monthsl l?1 rnoTrth•l IIB rnonth•l 118 months) IIB rnonth•l
Faotpath
Iheo
3,992
3,992
3,992
1,500
10)
1th)
Inve1t￿nI$
8w*lrt•r••t
TO1￿ Ir*dm•
exp•ndlbJr•
Chirhtsbth •XPthld*ur•
SLVPDrt cmti
Q￿emOr￿e¢0lts
J.Ic
3.lOQ
3.4•2
92,146
66.011
96,319
2,eo8
3100
Toill EArth#*W•
92,145
99,607
M•1 In¢orn•4Ex￿ndb￿I•l
11,6001
11,5421
192.1451
185.J>Jl
Cl￿1
Trnn•lgrn b•r*••n fund•
tI*trna￿rnvntIn lund
13.3701
1*.1451
I>5￿1$>
TO1￿ twhl row
4,539
288.838
35B.783
271,16e
386.883
T*)W ￿TrIed
P¥e8

THE BARONY A FRAME TRUST (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 MARCH 2024
11 Income and Expenditurg Account
30.03.24
(18 months)
30.09.22
{18 months)
Notes
Incorng
Grants and contributions
Memberships and donations
1,500
3,992
100
1,500
4.092
Expenditure
ProjecUEvent co$15
Insuran
Compulerlwebsite costs
Sundry Expenses
Legal and professional fees
Independent Examineff s fees
3.100
597
225
3.992
2,458
225
37
150
600
120
600
4.642
7,462
Excess IncomellEXpendl￿re) for Period
13.1421
13.3701
De
recialionlAmortisalion-
Resloralion Project
Landscaping Project
Foolpalh and Cycle Project
115
115
115
32.327
29.584
33,098
44,547
14,500
61,911
92.145
Overall Result for Perlod
65,053
95.515
Page 9