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 Y￿r 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 des￿nated 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 rnanr￿d 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 Prepa￿ng those Ilnanclal 3tatam8nt8, the Iru8toe• are requlfed 10:
sele￿ 8uttabl8 ac￿unt1ftg 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 deta￿lon 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 examIne￿3 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 A￿vA....￿la￿I9
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