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Annual Report 2024-2025

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97% built their 96% developed 85% created and 97% participated
health and and managed applied their learning safely and
and described their
wellbeing relationships skills and achievements effectively in
effectively groups and teams
439 YP 434 YP 384 YP 439 YP
67% considered 27% grew as active 41% broadened their 37% increased
risk, made citizens, expressing perspectives through understanding of
reasoned decisions their voice and new experiences their own spirituality
and took control enabling change and thinking and/or God
302 YP 121 YP 188 YP 168 YP
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19

Financial Review

Income for the year to 3oth September 2025 decreased compared to the previous 15-month period, from £400,973 to £289,525. Expenditure for the year was £277,617 (15-month period to 30 September 2024: £322,476). However, taking 80% of the income and expenditure for the 15 month prior period, to obtain an estimate of a 12 month period, the comparable income would have been £320,779 and the comparable expenditure would have been £257,981. This shows a reduction in income and an increase in expenditure when the 12 month estimates are compared.

Net income has still been generated for the financial period of £11,908 but this is much lower than the net income of £78,497 in the previous period.

The total fund balance at the year-end was £244,871 (2024: £232,963) made up of £165,018 of unrestricted funds (2024: £160,144) and £71,293 of restricted funds (2024: £57,207). In addition, the charity holds £8,560 as fixed assets.

Reserves Policy

The purpose of the Reserves Policy of the charity is to ensure the stability of the mission, programmes, employment and ongoing operations of the organisation. The charity’s reserves are intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, unanticipated loss in funding or uninsured losses. The target reserves for the charity is a sum equal to three months of average operating costs. The level of reserves that should be in place as a result of this policy is around £70,000 (2024: £65,000). Current level of reserves of the charity, that is unrestricted funds, excluding funds designated for a particular purpose and excluding Fixed Assets, held for the charity’s own use, is £165,018 (2024: £160,114). This is over double that which the Trustees have determined should be held. However, the funds held will be used in the coming year to fund salary increases for staff and increases in general running costs. In addition, in the medium term they will be used to improve our accommodation by either extending our current Hub or acquiring a bespoke portacabin to provide additional support to young people in our local area.

Reference and Administrative Information

Charity Name	Kinross-shire Youth Enterprise SCIO
	Also known as KYTHE
Charity number	SC045043
Principal address	Muirs, Kinross KY13 8FP
Trustees at date of Report	Jaffrey Weir	Convenor
Approval
	Stephen Hutt	Financial Oversight
	Susan Packham
	Judith Anne Benningwood	Appointed 03/12/2025
Other Trustees during year	No other trustees served during the year
Independent examiner	Margaret Birse
Banker	Bank of Scotland

The Trustees delegate aspects of the day-to-day operations of the charity to the following Overseers

Overseers	Andy Bradley	Head of Youth Work
	Lynn Caldwell	Interim Operations Manager
	Liz Logan	Fundraising Lead
	Cara Chalmers
	Fiona Eastop
	Gordon Roy
Key Advisors	Annika Roberts	Book-keeper

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Structure, Governance and Management

Constitution

The charity is governed by its Constitution.

The charity was incorporated on 12 August 2014 as a Scottish Charitable Incorporated Organisation (SCIO) and is registered with OSCR. It was set up on the initiative of four Church of Scotland congregations in Kinross-shire (Cleish, Fossoway St Serfs & Devonside, Kinross, and Orwell & Portmoak) and all trustees are members of various local churches. The Board are the Charity Trustees and are the organisation’s only members. The organisation is managed by the Board. The Board may delegate functions or powers to sub-committees.

Appointment of Trustees

There must be a minimum of three Trustees and a maximum of fifteen. Any person aged sixteen or over who subscribes to the purposes of the organisation is eligible to apply to be a Trustee and their suitability is considered by the Board. All Trustees must retire from office at each AGM and are eligible for re-election.

Charitable Purposes

The organisation is established for charitable purposes only and, in particular, the objects are:

To provide Christian leadership, training, education, support, fellowship and encouragement among young people in Kinross-shire and the
surrounding areas.
To promote social harmony and mutual understanding among young people in Kinross-shire and the surrounding areas.
To advance an understanding of the meaning and causes of poverty and the means of prevention or relief of poverty.
To promote among young people the advancement of understanding of collective and individual responsibility towards the community in which
they reside.

At a practical level, the organisation seeks through Dynamic Christian youth work to Transform young people’s lives within Kinross-shire and surrounding areas to make good personal decisions and life choices as a result of the activities that it provides.

The Trustees approved this report on 5[th] March 2026

Signed on their behalf by: _______ Andrew Jaffrey Weir Convenor

Independent Examiner’s Report

To the Trustees of KYTHE

I report on the Statement of Account for the charity for the year ended 30[th] September 2025 set out in this document. The Financial Statements are set out on the following pages.

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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeking explanations from you as 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 connection with 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 Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed ______ 6[th] March 2026

Margaret Birse CCFA CIPFA (affil) FCIE Tangram Accounting 23 Clark Avenue Linlithgow West Lothian, EH49 7AP

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Statement of Financial Activities (SOFA) For the Year Ended 30th September 2025

Income and Endowments From:
2
Donations and Legacies
Charitable Activities
Other Trading Activities
Investment Income
Other Income
Total Income
Expenditure On:
3
Raising Funds
Charitable Activities
Total Expenditure
Net Income/(Expenditure)
Transfers between Funds
Net Movement of Funds
9
Reconciliation of Funds
Total Funds Brought Forward
Total Funds Carried Forward
Note

Unrestricted
Funds
Designated
Fixed Asset
Funds
Restricted
Funds
Total Funds
Unrestricted
Funds
Designated
Fixed Asset
Funds
Restricted
Funds
Total Funds
£
£
£
£
£
£
£
£

73,374
-
146,596
219,970
141,984
-
188,071
330,055
53,225
-
5,591
58,816
58,774
-
-
58,774
2,561
-
-
2,561
5,844
-
-
5,844
7,593
-
-
7,593
6,300
-
-
6,300
585
-
-
585
-
-
-
-
137,338
-
152,187
289,525
212,902
-
188,071
400,973

1,812
-
-
1,812
1,627
-
-
1,627
130,622
7,082
138,101
275,805
163,798
11,040
146,011
320,849
132,434
7,082
138,101
277,617
165,425
11,040
146,011
322,476
4,904
(7,082)
14,086
11,908
47,477
(11,040)
42,060
78,497
-
-
-
-

4,904
(7,082)
14,086
11,908
47,477
(11,040)
42,060
78,497
160,114
15,642
57,207
232,963
112,637
26,682
15,147
154,466
165,018
8,560
71,293
244,871
160,114
15,642
57,207
232,963
1 July 2023 - 30 Sept 2024 (15 months)

2024
1 October 2024 - 30 Sept 2025
2025

The notes on the following pages form part of the Financial Statements. Note that the length of the accounting period changed last year and that figures for the previous period are therefore not directly comparable.

Balance Sheet At 30th September 2025

Fixed Assets
Tangible Fixed Assets
6
Total Fixed Assets
Current Assets
Debtors
7
Cash at Bank and in Hand
Total Current Assets
Liabilities
Creditors: Amounts falling due within
one year
8
Net Current Assets/(Liabilities)
Total Assets less current Liabilities
Note

Unrestricted
Funds
Designated
FA Funds
Restricted
Funds
Total Funds
Unrestricted
Funds
Designated
FA Funds
Restricted
Funds
Total Funds
£
£
£
£
£
£
£
£

8,560
8,560
-
15,642
-
15,642
-
8,560
-
8,560
-
15,642
-
15,642

5,845
-
9,236
15,081
11,064
-
24,000
35,064
161,313
63,836
225,149
151,072
-
33,425
184,497
167,158
-
73,072
240,230
162,136
-
57,425
219,561

2,140
-
1,779
3,919
2,022
-
218
2,240
165,018
-
71,293
236,311
160,114
-
57,207
217,321
165,018
8,560
71,293
244,871
160,114
15,642
57,207
232,963
as at 30 September 2024

2024
as at 30 September 2025
2024

The notes on the following pages form part of these financial statements.

The Financial Statements were approved by the trustees on 5[th] March 2026, and signed on their behalf by

_________ Andrew Jaffrey Weir, Convenor

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Notes to the Financial Statements

1. Accounting Policies

(a) Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (2[nd] Edition, effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Kinross-shire Youth Enterprise SCIO (KYTHE) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

(b) Preparation of the accounts on a going concern basis

The trustees are satisfied that the charity continues to be a going concern.

(c) Income

• All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income, any performance conditions attached to the income have been met, it is probable that the charity will receive the income and the amount can be measured reliably.

• Fees for provision of charitable activities to other organisations are only recorded in the SoFA when the related service has been delivered. When received prior to that, income is deferred until the appropriate time. Deferred income is measured at the sum paid for the service yet to be delivered.

Where fees for the provision of charitable activities are not yet received at the year-end they are accrued.
No amounts are included in the financial statements for services donated by volunteers.
Debtors are recognised at the settlement amount due.
Prepayments are valued at the amount prepaid by the charity.

(d) Expenditure and Irrecoverable VAT

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that
expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis.
Creditors are measured at their settlement amount.
The charity is not registered for VAT, and resources expended include attributable VAT which cannot be recovered.

(e) Donated Services, Facilities and Assets

Donated professional services, donated facilities and donated assets for the charity’s use are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

On receipt, the donated services, facilities or assets are recognised on the basis of the value of the gift to the charity – which is the amount that the charity would have been willing to pay to obtain services, facilities or the fixed asset of equivalent benefit on the open market.

For professional services and facilities, a corresponding amount is recognised as expenditure in the period of receipts. For fixed assets for use by the charity, the value of the donated item is caplitalised at the value of the gift to the charity.

(f) Allocation of support costs

As a small charity, KYTHE has taken advantage of the ability to report by natural classification of expenditure, and not report fully by Charitable Activity.

(g) Tangible Fixed Assets

• Fixed assets consisting of equipment and fixtures and fittings are capitalised at cost when they have an expected useful life of over 1 year, and a cost of over £3,000.

• Toys, other than computer and video games equipment, are not capitalised, as in general their useful life is not significant. Depreciation is provided at the following annual rates, on a straight line basis, in order to write off each asset over its estimated useful life.

o Equipment - 33% on cost o Fixture and Fittings - 20% on cost o Vehicles - 20% on cost

(h) Taxation

The charity is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

(i) Fund Accounting

Funds are classified as either restricted or unrestricted funds as follows:

Restricted Funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Unrestricted Funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. Designated Funds are funds set aside out of unrestricted funds by the trustees for a particular purpose. This designation is for administrative purpose only and does not legally restrict the trustees’ discretion to apply these funds. Fixed assets are transferred to a designated fund, in order that the cash position of the charity is clearer.

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Notes to the Financial Statements (cont.)

2. Analysis of Income

Unrestricte Funds £ 13,28 8,21 2,51 3,28 2,30 38,97 e	Restricted Funds £ 120 3,122 1,012 142,342 - 30 Sept 2025 25	otal Funds Unrestricted Funds Designated Funds Restricted Funds Total Funds £ £ £ £ £ 1,525 - - - - 83 1,627 - - 1,627 204 - - - - 1,812 1,627 - - 1,627 147,904 89,970 - 95,220 185,190 1,927 2,825 - 17 2,842 10,339 10,708 - - 10,708 5,244 7,480 - 225 7,705 13,308 - 400 400 298 19 - 290 309 22,127 14,848 - 8,736 23,584 7,715 842 - 5,025 5,867 6,285 5,384 - 315 5,699 10,620 11,145 - 11,145 10,994 6,075 - 2,932 9,007 7,572 2,151 - 7,215 9,366 3,661 774 - 3,339 4,113 1,804 931 - 2,358 3,289 2,599 193 - 6,993 7,186 10,419 3,334 7,613 - 8,247 15,860 1,323 - - 4,699 4,699 7,082 - 11,040 - 11,040 100 1,740 - - 1,740 1,150 1,100 - - 1,100 275,805 163,798 11,040 146,011 320,849 277,617 165,425 11,040 146,011 322,476 1 July 2023 - 30 Sept 2024 (15 months) 2024 Total Funds Unrestricted Funds Designated FA Funds Restricted Funds Total Funds £ £ £ £ £ 13,405 14,661 - 120 14,781 8,216 9,515 - - 9,515 5,639 9,555 - 390 9,945 3,286 3,198 - - 3,198 3,312 1,800 - 1,000 2,800 181,312 97,255 - 186,561 283,816 ~~4,800~~ ~~6,000~~ ~~-~~ ~~-~~ ~~6,000~~ ~~219,970~~ ~~141,984~~ ~~-~~ ~~188,071~~ ~~330,055~~ 47,975 45,953 - - 45,953 5,250 10,250 - - 10,250 - 401 - - 401 5,591 2,170 - - 2,170 58,816 58,774 - - 58,774 717 1,582 1,582 919 1,498 1,498 800 1,963 1,963 125 801 801 2,561 5,844 - - 5,844 7,593 6,300 - - 6,300 585 - - - - 289,525 212,902 - 188,071 400,973 1 July 2023 - 30 Sept 2024 (15 months) 2024	otal Funds Unrestricted Funds Designated Funds Restricted Funds Total Funds £ £ £ £ £ 1,525 - - - - 83 1,627 - - 1,627 204 - - - - 1,812 1,627 - - 1,627 147,904 89,970 - 95,220 185,190 1,927 2,825 - 17 2,842 10,339 10,708 - - 10,708 5,244 7,480 - 225 7,705 13,308 - 400 400 298 19 - 290 309 22,127 14,848 - 8,736 23,584 7,715 842 - 5,025 5,867 6,285 5,384 - 315 5,699 10,620 11,145 - 11,145 10,994 6,075 - 2,932 9,007 7,572 2,151 - 7,215 9,366 3,661 774 - 3,339 4,113 1,804 931 - 2,358 3,289 2,599 193 - 6,993 7,186 10,419 3,334 7,613 - 8,247 15,860 1,323 - - 4,699 4,699 7,082 - 11,040 - 11,040 100 1,740 - - 1,740 1,150 1,100 - - 1,100 275,805 163,798 11,040 146,011 320,849 277,617 165,425 11,040 146,011 322,476 1 July 2023 - 30 Sept 2024 (15 months) 2024 Total Funds Unrestricted Funds Designated FA Funds Restricted Funds Total Funds £ £ £ £ £ 13,405 14,661 - 120 14,781 8,216 9,515 - - 9,515 5,639 9,555 - 390 9,945 3,286 3,198 - - 3,198 3,312 1,800 - 1,000 2,800 181,312 97,255 - 186,561 283,816 ~~4,800~~ ~~6,000~~ ~~-~~ ~~-~~ ~~6,000~~ ~~219,970~~ ~~141,984~~ ~~-~~ ~~188,071~~ ~~330,055~~ 47,975 45,953 - - 45,953 5,250 10,250 - - 10,250 - 401 - - 401 5,591 2,170 - - 2,170 58,816 58,774 - - 58,774 717 1,582 1,582 919 1,498 1,498 800 1,963 1,963 125 801 801 2,561 5,844 - - 5,844 7,593 6,300 - - 6,300 585 - - - - 289,525 212,902 - 188,071 400,973 1 July 2023 - 30 Sept 2024 (15 months) 2024
~~4,80~~
~~73,37~~	~~146,596~~
47,97 5,25
	5,591
53,22	5,591
71 91 80
12
2,56

7,59


58

137,33	152,187
estricted Funds £ 1,525 83 204 1,812 60,371 1,061 10,339 4,769 9,516 33 15,762 3,428 5,220 10,500 7,648 491 171 - - - 63 - - 100 1,150 130,622 132,434		otal Funds £ 1,525 83 204 1,812 147,904 1,927 10,339 5,244 13,308 298 22,127 7,715 6,285 10,620 10,994 7,572 3,661 1,804 2,599 10,419 3,334 1,323 7,082 100 1,150 275,805 277,617	Total Funds £ - 1,627 -
			1,627
			185,190 2,842 10,708 7,705 400 309 23,584 5,867 5,699 11,145 9,007 9,366 4,113 3,289 7,186 15,860 4,699 11,040 1,740 1,100
			320,849

			322,476

3. Analysis of Expenditure

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Notes to the Financial Statements (cont.)

4. Staff Costs and Numbers

Average Head Count During Period Staff Costs Gross Wages & Salaries Employer's NIC Employment Allowance Employer's Pension Contribution Total Staff Cost	2025 2024 6 6 £ 136,257 169,666 14,583 14,334 (8,774) (8,297) 5,838 9,487 147,904 185,190

No employees received employee benefits in excess of £60,000

5. Trustee Remuneration and Related Party Transactions

No trustees were paid remuneration for any work done for the charity (2024: none) The total aggregated amount gifted by trustees to the charity was £0 (2024: £0).

6. Fixed Assets

Cost Opening Cost Additions Closing Cost Depreciation Accumulated Depreciation Charge for the period Total Depreciation to date Net Book Value Opening Value Closing Value	Vehicles £ 22,800 22,800 10,640 4,560 15,200 12,160 7,600	Fixtures and Fittings £ 6,368 6,368 4,136 1,272 5,408 2,232 960 20	Equipment £ 9,000 9,000 7,750 1,250 9,000 1,250 - 25	Total £ 38,168 - 38,168 22,526 7,082 29,608 15,642 8,560	Vehicles £ 22,800 - 22,800 4,940 5,700 10,640 17,860 12,160	Fixtures and Fittings £ 6,368 - 6,368 2,546 1,590 4,136 3,822 2,232 20	Equipment Total £ £ 9,000 38,168 - - 9,000 38,168 4,000 11,486 3,750 11,040 7,750 22,526 5,000 26,682 1,250 15,642 24	Equipment Total £ £ 9,000 38,168 - - 9,000 38,168 4,000 11,486 3,750 11,040 7,750 22,526 5,000 26,682 1,250 15,642 24
								15,642

7. Debtors

Prepayments Rent Pre-payment Grants Receivable Gift Aid Receivable Outstanding Hall Rent Income Bank Interest Sum up sum due Total Debtors 8. Creditors Outstanding Invoices Outstanding Expenses HMRC Liability Accruals - IE Fee Total Short-term Creditors		Unrestricted Funds £ 1,072 580 - 765 400 2,968 60 5,845 Unrestricted Funds £ 1 - 989 1,150 2,140	Designated Funds £ - - - - - - - - 20 Designated Funds £ - - - - - 20	Restricted Funds £ 1,486 2,750 5,000 - - - - 9,236 25 Restricted Funds £ 1,001 - 778 - 1,779 25	Total Funds £ 2,558 3,330 5,000 765 400 2,968 60 15,081 Total Funds £ 1,002 - 1,767 1,150 3,919	Unrestricted Funds £ 1,281 3,225 - 3,198 200 2,998 162 11,064 Unrestricted Funds £ 819 103 1,100 2,022	Designated Funds £ - - - - - - - - 20 Designated Funds £ - - - - 202	Restricted Funds Total Funds £ £ - 1,281 - 3,225 24,000 24,000 - 3,198 - 200 - 2,998 - 162 24,000 35,064 24 Restricted Funds Total Funds £ £ 218 1,037 - 103 - 1,100 218 2,240 4

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Notes to the Financial Statements (cont.)

9. Fund Movement

Unrestricted Funds General Unrestricted Fund Unrestricted Project Funds Designated Fixed Assets Total Unrestricted Funds Restricted Funds Apprentice Yoth Worker Art Fund Away Stays Bible Alive Bike Maintenance Christian Activities Digital Devices Drop -in Employability Fossoway Youth Club KYTHE Connects Magnitude Mobile KYTHE Music Related Activity Operational Manager Salary National Lottery - Young Start Outreach Premises Reconfiguration School Holiday Activities 2023/24 School Holiday Activities ongoing Study Group Volunteer Equipment Woodwork - Springfield Total Restricted Funds Total Funds	Opening Balance at 01/07/2023 £ 112,637 112,637 26,682 139,319 3,000 - 600 - - - - - - 3,402 - - 8,145 - - 15,147 154,466	Income £ 212,902 212,902 212,902 9,000 120 - 5,665 - 14,000 - 23,000 390 17,924 13,500 18,066 60,000 15,536 - 9,038 1,655 - 177 - 188,071 400,973	Expenditure £ (165,425) (165,425) (11,040) (176,465) (3,000) (8,977) (600) (120) - (5,665) - (10,722) - (7,380) (390) (19,217) (7,773) (18,066) (30,000) (15,536) - (17,183) (1,205) - (177) - (146,011) (322,476)	Closing Balance at 30/9/2024 £ 160,114 160,114 15,642 175,756 - 23 - - - - - 3,278 - 15,620 - 2,109 5,727 - 30,000 - - - 450 - - - 57,207 232,963	Income £ 137,338 137,338 137,338 - 8,000 - 362 15,130 - 12,762 6,000 4,400 - 6,461 14,135 12,408 18,066 30,000 10,241 6,498 4,947 2,277 500 152,187 289,525	Expenditure Closing Balance at 30/9/2025 £ £ (132,434) 165,018 (132,434) 165,018 (7,082) 8,560 (139,516) 173,578 - - (4,243) 3,780 - - - (362) - (12,805) 2,325 - - (6,650) 6,112 (6,199) 3,079 (4,364) 36 (9,563) 6,057 (6,461) - (9,582) 6,662 (12,664) 5,471 (18,066) - (29,835) 30,165 (10,241) - - 6,498 - (5,397) - (1,669) 608 - - - 500 (138,101) 71,293 (277,617) 244,871

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Notes to the Financial Statements (cont.)

10. Nature and Purpose of Funds

Unrestricted Funds

General Unrestricted Funds: Funds available for the trustees to use to fulfil the charitable purposes of the charity, at their discretion Designated Fixed Asset Fund: This fund holds the Cost/Fair Value of Fixed Assets of the charity less depreciation charged to the fund. This is done where on purchase any restriction on funding used to purchase the asset is discharged.

Restricted Funds

Apprentice Youth Worker: Represents funds received for costs associated with employing an apprentice youth worker. Art Fund: Represents funds received for delivery of an Art Programme. Away Stays: Represents funds received specifically towards an SU summer camp. Bible Alive: Represents funds received specifically to cover the costs of a Bible Alive Training course for one volunteer. Bike Maintenance: Represents funds given specifically towards bike maintenance activities. Christian Activities: Represents funds provided specifically towards Christian activities of the charity. Digital Devices: Represents Funds received to purchase iPads and accessories. Drop-in: Represents funds received specifically for the Drop-in activity. Employability: Represents Funds received to provide Employability Related Programmes. Fossoway Youth Club: Represents funds given specifically towards activities at the Fossoway Youth Club. KYTHE Connects: Represents funds received from the Church of Scotland from their Seeds for Growth Programme. Magnitude: Represents Funds received towards the costs of the Magnitude Summer Festival. Mobile KYTHE: Represents funds provided specifically for the Mobile KYTHE Project Music Related Activity: Represents funds received for delivery of a Music Programme. National Lottery - Young Start: Represents funding provided by the National Lottery Young Start Fund towards KYTHES’s projects including 75% of a full-time youth worker and 50% of the part -time youth worker costs. Operational Manager Salary: Represents funds received towards the salary costs of the Operations Manager. Outreach: Represents funds received towards an Outreach programme. Premises Reconfiguration: Represents funds given specifically towards the reconfiguration/redevelopment of the charity’s premises. School Holiday Activities: Represents funds provided specifically for additional activities held during school holidays. Study Group: Represents funds given to support the study group within KYTHE. Volunteer Equipment: Represents funds given specifically to cover the purchase of specialist equipment for one of our volunteers. Woodwork: Represents funds provided specifically towards a woodwork project.

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Our mission is fo ensure every young person in Kinross-shire is given the opportunities they need to reach their potential. We take a personalised approach to youth work and every young person coming through our door is valued as an individual.

Gannochy hi Ja Trust Delivered the Ae Rd Roverrson eel eg Trust by a ~ THENATIONAL LOTTERY BENEFACT M os UI OUT &\cniaepee ~~A~~ Kinross-shire Children's i A = } Q ~~os.~~ LeTTERY 4a: s 8 information contact: 01577 869290 869290 (@ ~~)<(~~ s) info@kythe.org.uk ~~de~~ KYTHE, Muirs, Kinross, KY13 8FP 8FP ~~[ete~~ www.oscr.org.uk www.kythe.org.uk @ ~~irs~~

For more information contact: Telephone: 01577 869290 869290 Email: info@kythe.org.uk Address: KYTHE, Muirs, Kinross, KY13 8FP 8FP Website: www.kythe.org.uk

2025-09-30-accounts

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Financial Review

Reserves Policy

Reference and Administrative Information

Structure, Governance and Management

Constitution

The charity is governed by its Constitution.

Appointment of Trustees

Charitable Purposes

Independent Examiner’s Report

To the Trustees of KYTHE

Respective responsibilities of trustees and examiner

Basis of the independent examiner's report

Independent examiner's statement

Statement of Financial Activities (SOFA) For the Year Ended 30th September 2025

Balance Sheet At 30th September 2025

Notes to the Financial Statements

1. Accounting Policies

(a) Basis of Preparation

(b) Preparation of the accounts on a going concern basis

(c) Income

(d) Expenditure and Irrecoverable VAT

(e) Donated Services, Facilities and Assets

(f) Allocation of support costs

(g) Tangible Fixed Assets

(h) Taxation

(i) Fund Accounting

Notes to the Financial Statements (cont.)

2. Analysis of Income

3. Analysis of Expenditure

Notes to the Financial Statements (cont.)

4. Staff Costs and Numbers

5. Trustee Remuneration and Related Party Transactions

6. Fixed Assets

7. Debtors

Notes to the Financial Statements (cont.)

9. Fund Movement

Notes to the Financial Statements (cont.)

10. Nature and Purpose of Funds

Unrestricted Funds

Restricted Funds