boll A(COD bATMS Bon Accord Heritage SCIO Scottish Charity Number: SC046052 Annual Report and Financial Statements for Year End 31st October 2025
Trustees. Annual Report for the year ended 31" October 2025 The Trustees have pleasure in presenting their report together with the Financial Statements for the year ended 31, October 2025. Reference and Administrative Information Charity name: Bon Accord Heritage SCIO Charity number: SC046052 Address: 32 Rosehill Drive, Aberdeen, AB24 4JJ Current Trustees.. Bruce Strachan Graham Cooper Maria Bosher Jack Burnett-stuart Ross McKirdy Gordon Cantlay Craig McAndie lan Mitchell Lisa Jaff ray Richard Wolfe Ali50n Reid David Loumgair Mark Baker Susan Caie Chair Secretary Treasurer Vice-chair
Structure, Governance and Management Constitution The Charity is a Scottish Charitable Incorporated Organisation (SCIOI. It was registered in its current legal form on 15 October 2015. Appointment of trustees The Board, which meets frequently during 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 (Scotlandl 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 Trustee5 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 22108120, 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.
st Headlines from year ended 31 October 2025: 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 ongoing, though we feel a community asset transfer is the most likely favourable option for us, and we are in the process of preparing the initial application. 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. A new range has been launched, with more being developed, which continue to be a substantial income stream to support our ongoing work. 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 also opened for an evening concert by local musician, Brodie Mccash, which was also well attended. Most notably, in June 2025, BAH were approached by a production company representing Bodyform, looking for an empty pool to use to film an advert. This resulted in a significant donation to the organisation but also raised our profile as a filming location. This has enabled more bookings of this sort, and in 2026 the Baths will be a filming location for a highly commended major Netflix series, with another being prospected. These meanwhile uses highlight there is much more to the Baths than just the pool, and we are exploring how unusual events and location hires like this could be continued throughout the operational phase of the Baths.
,11 It Ai 11111 We have exercised our Public Entertainment Licence for the Brodie Mccash concert and Market Traders Licence, which will fall into the next reporting period. There are multiple uses of these planned in the st reporting year ending 31 October 2026. Our business plan has been completed and is being reviewed by external stakeholders before we create an executive summary that can be shared with the wider public. The funding landscape has changed significantly- again which has dramatically impacted on the availability of funding. Our consultants at Indigo produced a funding plan, considering the current economic and funding climate, but this is being reviewed again, with support from the External Funding Team at Aberdeen City Council. 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 has been completed and we are now able to offer toilet facil ities at our event5. 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 Architect5 to which we referred above. Our thanks also to the Architectural Heritage Fund for their latest grant and our supporters for their continued donations to the project. Annual Report completed by: Ross McKirdy Signed on behalf of the Board of Trustees:
Independent Examiner's Report to the Trustees of Bon Accord Heritage SCIO I report on the accounts of the charity lor the year ended 31 sl October 2025 which are sel out on pages 2 to 5. Respeclive responsibilities of Irustees and examiner The charity's trustees are responsible lor Ihe preparation ol the accounts in accordance with the terms ol the Charities and Trustee Investment (Scoilandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 las amendedl- The charity Iruslees consider that the audit requirement of Regulation 10111 Idl of the 2006 Accounts Regulations does not apply. li is my responsibilily lo examine the accounts as required under section 44111 Icl ol Ihe Act and lo slate 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 Regulalions. An examination includes a review of the accounting records kept by the charity and a comparison ol the accounts presented with those records. It also includes consideration of any unusual items or disclosures in Ihe accounts, and seeks explanations Irom Ihe trustees concerning any such matters. The procedures undertaken do not provide all Ihe 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 which gives me reasonable cause lo believe that in any material respect the requirements.. to keep accounting records in accordance with Section 4411 I la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or 2. to which, in my opinion, attenlion should be drawn in order lo enable a proper understanding of Ihe accounts to be reached. Name.. Lauren Thompson Relevant Professional qualificalionlprofessional body.. Charlered Accountanl IICASI Address: 5 Bon Accord Square, Aberdeen. AB11 6XZ Date.. 21107/2026
Notes to the accounts for the year ended 31 St October 2025 Basis of accounting - These accounts have been prepared on the receipts and payments basis in accordance wilh the Charilies and Truslee Investmenl (Scotlandl Acl 2005 and the Charities Accounts {Scotland} Regulations 2006 las amended). Nature and purpose of funds - Unreslricled funds are those that may be used at Ihe discretion of the Truslees in furtherance ol the objects ol the Charily. 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.
Receipts - Unrestricted Funds Restricted Funds Year ended 31 Ocl 2025 Year ended 31 Ocl 2024 Grants & Donations received - Grants 17,170 11,717 28.887 18.000 Small Donations 9,305 9.305 2.806 Other Income- Merchandise Sales 6,521 6,521 5,000 Charitable Aciivities 380 Open Day Events 2,820 Gift Aid TOTAL 32,996 11,717 44,713 29,006
Payments- Unrestricled Funds Restricted Funds Year ended 31 Ocl 2025 Year ended 31 Ocl 2024 Fund Generating 4,683 4,683 1,963 Prolessional Fees 4.070 1,200 5.270 14,657 Insurance 603 603 577 Maintenance Costs 12,627 2,627 7,039 Premises Costs 1,693 1,693 339 Donations 410 Bank Charges Adverlising 568 568 2,503 Sundry expenses 667 667 578 Accountancy 2,460 2,460 Travelling 105 105 TOTAL 27,477 1,200 28,677 28,066 Nel receiptslpaymenls 5,519 Transfers tolfrom funds 10,517 10,517 16,036 940 {10.5171 SurpluslDelicil for the year 16,036 16,036 940
Statement of Balance as at 31 October 2025 Unreslricted Funds Restricted Funds Year ended Year ended 31 Ocl 2025 31 Ocl 2024 Opening cash at Bank and at hand 34,267 34.267 33,327 Deficitlsurplus for the year 16,036 16,036 34,267 Closing cash at bank and at hand 50,303 50,303 34.267 Bank and Cash Balances Current Account 50,303 50,303 34,267 Unrestricted Restricted Funds Funds Year ended 31 Ocl 2025 Year ended 31 Ocl 2024 Liabilities The accounts were approved by the Trustees on 21107120263nd signed on their behalf by- Bruce Strachan, Chair Maria Bosher, Treasurer
Stalement of Receipts and Payments for Ihe year ended 31 October 2025 Unrestricted Reslricled Funds Funds Year ended 31 Oct 2025 Year ended 31 Oct 2024 Receipts Grants 17,170 11,717 28,887 18,000 Donations 15,826 15,726 11,006 Gift Aid reclaimed Bank Interest Toial Receipts 32,996 11,717 44,713 29,006 Payments Cost of charitable Activities 27,477 1,200 28,677 28,066 Total payments 27,477 1,200 28,677 28,066 Net receiptslpayments 5,519 16,036 940 Transfers tolfrom funds 10,517 (10,517) Deficitlsurplus for Ihe year 16,036 16,036 940