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2024-10-31-accounts

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Bon Accord Heritage SCIO Scottish Charity Number: SC046052

Annual Report and Financial Statements for Year End 31[st] October 2024

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Trustees’ Annual Report

for the year ended 31[st] October 2024

The Trustees have pleasure in presenting their report together with the Financial Statements for the year ended 31[st] October 2024.

Reference and Administrative Information

Charity name: Bon Accord Heritage SCIO Charity number: SC046052

Address: 32 Rosehill Drive, Aberdeen, AB24 4JJ

Current Trustees:

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Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (SCIO). It was registered in its current legal form on 15 October 2015.

Appointment of trustees

The Board, which meets frequently during the course of the year, consists of the Charity’s Trustees. The maximum number of trustees is 15 and the minimum number is 3. Membership of the Board is open to members of the organisation unless disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005 or are employees of the organisation.

Trustees are elected at the Annual General Meeting.

Membership is open to any individual aged 16 or over who wishes to further the purposes of the organisation and is not an employee of the organisation.

Objectives and Activities

Charitable purposes, as defined in the Charity’s Constitution, are the provision of recreational facilities for the general public and the preservation of built heritage and, in furtherance of this, by preserving and promoting the public use and enjoyment of the Bon Accord Baths in the City of Aberdeen and such other facilities and places as the Trustees may decide, working in partnership with other bodies to achieve the purposes.

Since our initial License to Occupy the Bon Accord Baths building was granted on 22/08/20, Bon Accord Heritage have made considerable progress in terms of building a more resilient and multi-skilled organisation, progressing with project development and planning, fundraising, engaging our community, and making significant improvements to the condition and security of this historic building.

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Headlines from year ended 31[st] October 2024:

We are grateful to Aberdeen City Council who continue to support our meanwhile use of the Baths through our Licence to Occupy as we work to deliver the project to Save Bon Accord Baths.

The Licences to Occupy continue to be issued by the Estates team to facilitate our access to the Baths until a decision is made on whether Bon Accord Heritage desires a long-term lease or outright ownership. Both come with positives and negatives, extensive advice is being sought by different bodies and others who have been through this process to support our decision making. This is still ongoing.

Events continue to be held in the Baths, and we continue to represent ourselves outside the Baths at events. We also sell Baths merchandise to support the project. Our events in the Baths continue to draw an extensive audience and have supported Doors Open Day and Aberdeen Jazz Festival, both of which we opened for this year. Both events continue to be popular and will remain staples in our calendar.

We successfully completed the works required in the suspensive conditions which has allowed us to gain the Public Entertainment Licence for Bon Accord Baths. This was granted, but yet to be exercised. We have also successfully obtained a Market Traders Licence, which we intend to leverage next reporting period.

Extensive progress has been made on delivering the Business Plan, with a delivery date of Q3 2025. The funding landscape has changed significantly since the last Annual Report was produced, which has dramatically impacted on the availability of funding. Our consultants at Indigo are producing a funding plan, considering the current economic and funding climate, which we will use to strategically plan our next steps. This is being driven by the Project Development Committee within the Board. We have engaged with architects who have created some – excellent concepts of how the Baths can come back to life we intend to make these public as part of Doors Open Day 2025.

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Work continues to maintain the Baths building, and we have almost eliminated all water ingress thanks to support from local contractors. The building is now almost entirely wind and watertight, with remedial works being undertaken as required to Perspex over windows as needed. We continue to patrol the building daily, which has all but entirely eliminated unauthorised access, alongside significant public engagement into the risks of breaking into a building such as Bon Accord Baths. Funding was sought and secured to bring a block of toilets back into use, this will be reported in the next report.

We have continued our successful volunteer programme, with an inducted team of 35 volunteers who currently support the project. Our Saturday morning ‘Cleaning Team’ works through the Baths cleaning and tidying areas, making them presentable and have made a significant difference to how the spaces are experienced by our visitors. We thank our Volunteer Co-ordinator, Peggy, for her hard work in driving this forward.

We thank the Pilgrim Trust for continuing to support the Baths, and for funding the work of John Gilbert Architects to which we referred above. Our thanks also to the P&J Community Fund, Spirit Energy, and the Architectural Heritage Fund for their grants and donations to the project.

Annual Report completed by:

Signed on behalf of the Board of Trustees:

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Independent Examiner’s Report to the Trustees of Bon Accord Heritage SCIO

I report on the accounts of the charity for the year ended 31st October 2024 which are set out on pages 2 to 5.

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

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

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

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Notes to the accounts for the year ended 31[st] October 2024

Basis of accounting –

These accounts have been prepared on the receipts and payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Nature and purpose of funds –

Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objects of the Charity.

Restricted funds may only be used in specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

Related party transactions –

There were no related party transactions during the year.

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Receipts –

Receipts – Receipts –
Unrestricted Restricted Year ended Year ended
Funds Funds 31 Oct 2024 31 Oct 2023
Grants & Donations received –
Donations 18,000 - 18,000 -
Small Donations 2,806 - 2,806 2,931
Other income –
Merchandise Sales 5,000 - 5,000 5,716
Charitable Activities 380 - 380 550
Open Day Events 2,820 - 2,820 2,134
Gift Aid - - -
TOTAL 29,006 - 29,006 11,331
Payments –
Unrestricted Restricted Year ended Year ended
Funds Funds 31 Oct 2024 31 Oct 2023
Fund Generating 1,963 - 1,963 5,229
Professional Fees 14,657 - 14,657 12,388
Insurance 577 - 577 550
Maintenance Costs 7,039 - 7,039 2,958
Premises Costs 339 - 339 349
Donations 410 - 410 -
Bank Charges - - - 10
Advertising 2,503 - 2,503 -
Sundry expenses 578 - 578 -
TOTAL 28,066 - 28,066 21,484
Net receipts/payments 940 - 940 -10,153
Transfers to/from funds
-
- - -
Surplus/Deficit 940 - 940 -10,153
for the year

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Statement of Balance as at 31 October 2024

Unrestricted Restricted Year ended Year ended Year ended
Funds Funds 31 Oct 2024 31 Oct 2023
Opening cash at Bank
33,327
- 33,327 43,480
and at hand
Deficit/surplus 940 - 940 -10,153
for the year
Closing cash at bank
and at hand 34,267 - 34,267 33,327
Bank and Cash Balances
Current Account 34,267 - 34,267 33,327
Unrestricted Restricted Year ended Year ended
Funds Funds 31 Oct 2024 31 Oct 2023
Liabilities
- - - -

The accounts were approved by the Trustees on (date) and signed on their behalf by: 7/19/2025

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Statement of Receipts and Payments for the year ended 31 October 2024

Unrestricted Unrestricted Restricted Year ended Year ended
Funds Funds 31 Oct 2024 31 Oct 2023
Receipts
Grants 18,000 - 18,000 -
Donations 11,006 - 11,006 11,331
Gift Aid reclaimed - - - -
Bank Interest - - - -
Total Receipts 29,006 - 29,006 11,331
Payments
Cost of charitable
Activities 28,066 - 28,066 21,484
Total payments 28,066 - 28,066 21,484
Net receipts/payments 940 - 940 -10,153
Transfers to/from funds - - - -
Deficit/Surplus 940 - 940 -10,153
for the year