3 Churches Charlty Shop Annual Report and Flnancial Statsments Year ended 31 March 2026 Scottish Charity Number SC043359
3 Churche8 Charlty Shop Tru8teo8' Annual Report for th• Year to 31 March 2025 Reference and Admlnlstratlon Inforniatlon Charily Name. 3 Churches Ch8rity Shop Chanly Registration Number. SC043359 Contact Address. clo Shoetree Hou88, Butter8tone, Dunkeld, Perth8hire, PH8 OHA Current Tru8ta•8 Principal Off ice Bearors Chaimian Secretary Treasurer Indpppnflpnt Examln•r Banker Bank of Scotland Branch: The Direct Busines8 Address.. PO Box 1000, 8x2 1 LB
3 Churche8 Charlty Shop Trustees, Annual Report for the Yr to 31 March 2025 Stiucturo, Governanco and Management Governlng Document The Constitution Recrultment and Appolntment of Tru8tee8 Appointments are governed by the constitution which require unanimou8 8UPPOrt of current Trustee3 for new appoinlments, and remov81 of any Trustee by the unanimous agreement of the olher3. Objoctlves an Actlvltl•g The purpo88 ol the charity 18 the advancemenl of communlty development through the running of a shop to raige lunds for 3 desnated churches In the Dunkeld area. Achlevom•nt8 and Parfornianco The 3 Church08 Charlty Shop contlnu88 to be a greal $ucc88$ wlthln the community of Dunkeld and 8irnam. The shop is open five days a week frorn 10am - 4pm and closed on Mondays and Sundays. It 18 8taffed ents.rely by volunteers who are not only local but from further afield too. We continue to receive donations a dally basis which are priced and 801d in the shop. Any items are unable lo sell we donate to oth6r charities or recyde where possible, There are a number of older locals who call Into Ihe shop almost dally 10 have a chat and receive a wam welcome. Expenses are always kept to a mlnimum - reni, ulillly charges, Insuran, a 8mall amount ol statlonery and sundry ilems to ensure Ihe smooth running ol Ihe shop. The 3 churches really appreciate the donations and are putting the money toward8 a variety of needs and u888. Flnanclal R•vl•w Th18 Is the twelfth full year of running the shop, As can be seen Irom the result8 the perfomianca has been good. Our main co8t8 conllnue lo be the monthly rental. All funds r8i8ed, after c08t8. are distrlbuled equally between the 3 churches. We are currently holding on account £14.000 on behaff ol Sl Bride's Church ft>r an on90ing prolect they are working on. The shop continu88 to be managed and rnanrd by volunteers at no cost and wa conllnu lo be very posltive about the fLrture.
3 Churches Charlty Shop Tru8t•M' Annu•l Report for the Y•ar to 31 March 2026 R•s•ry•• Polky th slgnlflcanl revenue Income belng generatod on 8 weekly basi8 there18 no ne8d to working capltal on hand boyond our conlractual commltmenl lo cover 6 months of renlal. Ststsm•nt of Trustees, Rosponslbllltl Charlty law r•quirn8 the tru8tOO8 to pr8par• financial statemerrt• for each financial year which shcw8 a true and fair view of the Stste of affairs of Ihe charity and Its financi adiviliès for that perlod. In Prepang those Ilnanclal 3tatam8nt8, the Iru8toe• are requlfed 10: sele 8uttabl8 acunt1ftg pollcie8 and Ihen apply them consistently; Make judg8m•nts and esiim8te8 that ar• r•a8onabla and prud•nl; Staté whethèr appliGqble accwntlng Stsndards and statements of recommended practlce have Ixen followed. 8ubiecl to any departures dlsclo8ed and explained In Ihe financial statement3; Prepare ihe finanaal 818ternents on ihe going concem basis unle88 It18 Inappropnaie lo presume that the charily will continue in operational exi8lence. The Iruslees are responslble for keeplng proper 8tt0untlng records which dlsdose with reasonablo ac¢ur8cy al any tlme the finanaal posftion of the charrty and to enable them to •nsur8 that the finoncial statement8 comply with the Charilies and Twstee Inv8stmenl (Scot18nd) Act 2005 and the Chanties Accounts (Scotland) Regul8tlons 2006. They are 81so sponslble for safeguarding the assets of the chanty and hence for taking rea80nable sleps lor the proventlon And detalon of fraud and olh•r Irr•gul8riti•8. ) 11 n'otS111) I hv. I 111 %lP. es and wgned on thelr beharf. 16 Date
Independent Examlnern Report to the Tru8tee8 of the 3 Churche8 Charlty Shop, Dunkeld I report on the 8ccounts of the charity for the year end8d 31 March 2025 Respectlve respon81bllltle8 of tru8tses and examlner The charity's Irustees are responsible for Ihe preparation of the financlal statements in accordance wilh the tems of the Chantles and Trustees Investment (Scotland) Act 2005 and th8 Charities Accounts {Scotland) Regulations 2006. The Charity Irustees consider that the audit requirement of the Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my r83pon3ibllity lo examine the financial slatemenls as required under section 44{1) Q of the Act and to state whether particular matters have come to my attention. Bas18 of Independent examlnerfs statement My examination is carried out in accordance with Regulalions 11 of the 2008 Accounts Regulations An Examination includes a review of the accounling records kept by the charity and a comparison of the financial statements presented wilh those records, It also includes consideration of any unusual items or disclosures in the financial stst8mentS 8nd seeks explanations Irom the trustees concerning any such matters. The procedures undertaken do not provide all the evidence Ihat would be required in an audit. and consequently I do nol express an audit opinion on th8 vi&N given by the finana81 statements. Independent examIne3 ststement In the course of my examination, no matter has come to my attention: 1. Which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with seclion 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatlons and lo prepare flnanclal slatements which accord wlth Ihe accountlng records and comply the Regulation 9 of Ihe 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn In order to en8b18 proper Iinderstanding of the financial statements to be reached Name: Member of ilio liiclil, nl Pl*•rlpraA AvA....laI9 Address
3 Churches Charity Shop Receipts and Payments Accounts - Year to 31 March 2025 2025 2024 Recelpts Shop Takings and other Sales Donations Gift Aid Gr8nls Total 55,608.32 47,973.49 55,608.32 47.973.49 Payments Distribulion to 3 Churches Shop Fittings and Equipmenl Rep8irs 8nd Mainten8nc8 Stationery & Consumables Telephone Electriaty Shop Insuranc8 Shop Rent Wat8r General Admin C081 Total 48,000.00 140.04 394.80 618.55 426.05 1,199.28 662,44 6,425.00 505.49 683,00 59,054,65 33,000.00 364,68 477,01 182,68 997.02 598,26 6.300,00 446,48 529,58 42,895. 71 DeflclUSurplu8 for year 3,446.33 5,077,78 stst•ment ol Balanc08 Funds Reconcillation Bank ba18nce 85 at 31 March 2024 Deficivsuplus for ye8r Bank balance in hand a131 March 2025 25,218,91 3.446,33 21,772.58 20,141.13 5.077.78 25.218.91 Not88 There are no restncted funds. Approved by the Trustees on and slgned on their behalf