Strathearn Building Bridges Incorporated A Scottish Charity registered with OSCR- No. SC048085 Buildin9 Bcidges Annual Report 2025 Financial Accounts
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 Page Legal and administrative information Trustees, report 4-10 Independent examinerfs report 11 Statement of financial activities 12 Balance sheet 13 Notes to the financial statements 14-15
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 LEGAL AND ADMINISTRATIVE INFORMATION Trustees Wilma Martin Jerry Quinn (resigned 04/12/2025) Graham Scougall Nicola Sutcliffe Gordon Venters (resigned 04/12/2025) Lesley Venters Charity Number SC048085 Operational Address The Lindens 21 Victoria Terrace Crieff PH74 Website address https://www.strathearnbuildingbridges.com Independent Examiner Mrs Scougall 23 Skye Crescent Crieff PH73FB Bankers Bank of Scotland 10/16 King Edward Street Perth PHI 5UT
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 OBJEcfivES AND ACTIVITIES OF THE CHARITY AS SET OUT IN ITS GOVERNING DOCUMENT Strathearn Building Bridges operates as a Scottish Charitable Incorporated Organisation (SCIO) with the charity number SC048085, within the terms of its governing document, a written constitution, and all references in this report refer to that document. Before it was formalised as a Scottish Charitable Incorporated Organisation (SCIO) it was registered as a charity in 2013. Early beginnings: in 2010 (in the small Highland Perthshire town of Crieff), a small group of parents of young people with varying disabilities got together to share their concerns about the life their children might lead after they left school. They worried about where their teenagers could go, what they could do, and how they would make new friends without the opportunities and experiences offered by school. The group decided to take matters into its own hands and set up a community club, Strathearn Building Bridges, with organised activities in a safe space. The charity supports young and not so young adults who have learning and or physical and emotional disabilities to overcome chronic loneliness of social isolation. As well as reducing isolation these adults with disabilities are given a range of opportunities, experiences, and development of skills which will improve their lives in the future. Whilst the charity is focused on its members the range of activities they are involved in allows respite for their families and carers. Building Bridges is able to support its members by: Increasing inclusion, enablement, independence, improving mental health and wellbeing Increasing access to employment, volunteering, learning, culture, sport and leisure opportunities Increasing equality of opportunity and active citizenship The charities vision is 'Socialising Disability in our Community" The Aims of the charity are Strathearn Building Bridges aims to fulfil its name- to build bridges to a better quality of life for people aged 16+ with learning, physical and emotional disabilities and also for their carers. We do this by providing opportunities and experiences through a range of social, leisure and educational activities, enhancing integration, reducing isolation and increasing awareness within our community whilst also providing respite for families and carers. We are open and inclusive: we welcome members of all abilities living in Strathearn who are aged 16 or more. We enjoy making friends and having fun together: our range of activities help build social skills, foster friendships and have fun in a safe and welcoming space. We appreciate our volunteers: we are truly grateful for the help of our wonderful group of faithful volunteers We welcome supportive partnerships: via links to a number of organisations active in our comniunity, we can provide even more opportunities for our members We feel part of a community that cares: becoming a more visible groLlP Wlthin the community enliances iiitegration and inclusion and makes it easier for local people to understand who we are and kiow to show their support. MAIN ACTIVITIES UNDERTAI<EN
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 This report and financial statement pertains to the operation of the charity for the year ended 22, November 2025. The activities are as follows: Tuesday Club - a weekly social, with an average of 20 attendees- promotes social and interpersonal skills and with the support of volunteers allows members to access a range of enjoyable activities of their choice including arts and crafts, games, quizzes, films and music. Tuesday Club on Tour- new for 2024/25, a group that meets a few times a year for day trips further afield, including the seaside, Sea Life Centre, watersports day and Christmas pantomime. Transport provided using local charity mini- bus service, giving members a chance to experience new activities beyond Crieff. Wednesday Social - An afternoon group- twice a month, average 10 attendees- meeting to socialise and enjoy games, music and films. Knock Down social & citizenship group- fortnightly, average 15 attendees- similar to Tuesday Club, but with more emphasis on partnerships and involvement with other local groups and organisations, such as Crieff Highland Gathering, Perthshire Amateur Operatic Society, Remake Scotland and the Co-op. Thursday Zoom - An informal friendship group- meeting fortnightly via Zoom with average 6 attendees. A one-hour online get-together to chat about what each person has been doing recently and to share news. Hosted by two adult volunteers. Boccia Group - in partnership with P&K Disability Sport- a weekly sports activity with an average 15 attendees (including some younger, non-SBB members) Saturday Luch Club - A popular kitchen workshop - monthly for 3 hours with 8 places. Members are taught food skills to prepare and make a themed lunch led by an Activity Leader and supported by volunteers. The group then sits down to enjoy lunch together and chat. Events - In addition to regular weekly or fortnightly activities throughout the year, SBB offers its members the opportunity to participate in several annual events including an Annual BBQ Halloween Party, Christmas Party, Games-makers at Crieff Highland Games. Volunteering- SBB has a range of opportunities for locals to gain experience, skills and friendships as they support our range of activities. Partnerships - Reaching out to other local organisations to build mutually beneficial partnerships is vitally important to our ambition to diffuse SBB throughout our community. Our partners include Perth & Kinross Disability Sport, Strathearn Arts, Crieff Highland Gathering, Remake Scotland and Live Active Leisure.
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 ORGANISATIONAL STRUCTURE The Charity is incorporated as a Scottish Charitable Incorporated Organisation (SCIO), governed by its Constitution and registered with the Office of the Scottish Charity Regulator on 22 January 2018 (charity number SC 048085). The organisation is composed of: l. The Members, any individual aged 16 or over from the Strathearn area who agrees with the stated purposes of the charity, and 2. The Board, who hold regular meetings and control the activities of the organisation to ensure the objectives of the charity are delivered. The Board will be composed of Charity Trustees (Members elected at the AGM, Appointed by Charity Trustees and Co-opted). The charity trustees must elect (from amongst themselves) a Chair, Treasurer and Secretary. .( KataKanu
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 MAIN ACHIEVEMENTS 2025 marks the 15th year of working towards building a fairer, more inclusive society for our members and families. If in 2010 our members faced something of a social desert, now they have a calendar filled with activities Monday through to Saturday, providing regular opportunities for social interaction and a range of activities. We continue to look for opportunities to increase the number of experiences we can offer our members. This year, our clubs have continue to thrive thanks to the enthusiasm of our Group Leaders, supported by our fantastic volunteers. Our Volunteer Coordinator and Administrator has played a vital role in supporting volunteers across all activities in order to run our varied programme. Additionally she has overseen and reviewed the charity's procedures and handbooks to make sure our charity has in place the appropriate policies, safeguards and procedures to keep all our members and staff safe. The Trustees would like to thank all 3 of our staff for their hard work and dedication, every one of you goes above and beyond for our charity and we are lucky to have you. Thank you. Once again, a great big thank you to Perth & Kinross Disability Sport for running Boccia on Monday nights and being instrumental in encouraging and supporting local sports clubs Strathearn Harriers and Crieff Badminton club in providing regular sessions for our members. It is especially encouraging to see younger people participating in these sports sessions and we look forward to welcoming them into SBB when they reach age 16. We were delighted this year to receive additional funding for Tuesday club, which allowed us to create 'Tuesday on tour, providing 4 day trips to local attractions. To cover everyone's needs we used two minibuses. Many thanks to local charity Bertie Bus, and their volunteers, who provided one bus for us. The other minibus, was provided free from Perth and Kinross Council, with two of our own volunteers completing M IDAS training so that we had our own drivers. The trips themselves included Willowgate Activity Centre in Perth, where we spent the morning practicing archery and axe throwing. In the afternoon we took various canoes out onto the water, and a couple of brave souls even tried paddle boarding. On the hottest day of the year, we went to the beach at St Andrews, but there was no need for sun cream as a layer of dense fog covered the seaside town. It was great to be able to use disabled parking bays close to amenities, the beach and the beach wheelchairs, we used three, which we were able to hire for free. We also visited Loch Lomond Sea Life Centre and Perth Theatre to watch the Snow Queen pantomime. The trips were very well attended, enjoyable and memorable for our members. They have already asked about next year. Our trip to the seaside was easy to organise and inexpensive. Some of our members hadn't been to the seaside in decades. We hope to organise this trip again in future. Our members continue to be great ambassadors for our charity as 'Games-makers' at the Crieff Highland Games each year. We constantly receive positive feedback from members of the public who meet us out and about and our athletes are going on to shine in local and national competitions. We thank the local organisations who support our charity through the year, such as our Co-op store, who continue to support us with donations throughout the year and help with fundraisers. Strathearn Community Campus likewise provides a welcoming space for many of our activities and we would like to thank their staff for their help and support. Tuesday Club has found a new home at St Columba's Episcopal church hall with the garden providing an extra dimension to TC activities in all seasons, We thank them for their warm welcome. This year we hope to launch a new web site regularly updated with more information on our activities and lots of photos as part of our outreach. We will keep you informed of its prosress but another peek into the future- it's looking good!
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 I speak for all the Trustees when I say that SBB is a joy to be part of, and we continue to be inspired and delighted by our members. Let's make next year as exciting as the last one. Our community was saddened by the loss of a much-loved member of our charity, Kenneth Charleson. As the father of one of our members, and husband of our long-time secretary, Ken was part of SBB from its beginnings in 2010 and we are grateful for all the joy he brought us with his music, his talents as a chef at our BBQS and his friendship always. Our thoughts are with his family. We miss you, Ken.
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 FINANCIAL REVIEW We started the year with a bank balance of £18,869 and finished with balance of £8,758. The trustees anticipated a vear where expenditure would exceed income, due to the number of grants received in the 2023/24 financial year, a number of which had restricted use. However there were also higher underlying employee costs in the 2024/25 year. During the year we raised £13,988 (2024: £14,929). This included grant money of £5,343, split between The Gannochy Trust and Perth & Kinross Council, and local donations of £5,830, including from Crieff High School who have our thanks. Other income sources include £1,377 from members subs, £967 from raffle and tombola fundraising, £276 from events (BBQ bake sale) and £195 from JustGiving and EasyFundraising. During the year our costs were £24,179 (2024: £13,219). Wages were our major expense, costing £16,756 (2024: £8,079). There have been 3 paid employees for the entire financial year, being our Volunteer Coordinator and our two club organisers who are responsible for running Tuesday Club, Knockdown and Saturday Lunch Club. We paid £1,671 in room hire to Strathearn Community Campus and to Crieff Baptist church for our activities and meetings. We thank LiveActive for the sporting activities that our members participate in which are free of charge. The cost of running the other regular clubs was £2,176, which included £1,198 costs of 'Tuesday on tourf which was made possible thanks to the grant money given to support Tuesday club in 2023/24. We also had Office costs £797 including phone for Volunteer coordinator, insurance, and computer costs. A further £2,227 related to professional fees including fundraising and finance. The Other costs of £322 relate to social events predominantly the summer BBQ and thank you event for our volunteers. We donated £230 towards Bertie Bus as a thank you for their part in making 'Tuesday on Tour, happen. The charity wishes to recognise the support from Gannochy Trust and Perth & Kinross Council and their grant support during the year. We also thank Colin Crawford, our fundraising advisor, for his work in securing this funding. The trustees seek to hold reserves which equate to between 3 and 6 months of the annual operating costs of the charity. Unrestricted reserves at the end of the year were £8,020, which equates to roughly 4 months of budgeted expenditure. Based on the current financial position the Trustees made the decision to increase membership subs slightly from 1st March 2026. We are also encouraging our members and their families to select SBB as their chosen charity for EasyFundraising. We are also asking whether any members and their families are able to make a monthly pledge to support the charity's running costs With Gift aid as well, we could increase these donations further. As a board we continue to work with partners such as PKC, Gannochy Trust and National Lottery but we also look for the support of our members, their families and friends. RISKS AND UNCERTAINTIES FACING THE CHARITY The main risks for our charity are as follows: Finances as a small charity we have limited resources and require to continually look at ways to raise funds to maintain the existing activities for the members. We will need to identify grants to cover the costs of our staff to allow the organisation to operate effectively. Fundraising is becoming increasing difficult with many charities competing for a limited number of grants. We require to increase our unrestricted funds to a level which provides resilience for future demands and cover gaps in funding for staff costs- the day to day operating costs of the charity.
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 Board, Staff & volunteers retention- A key area of risk is the need to ensure the organisation has the capacity via staff, board members and volunteers to enable our members activities to continue. The Volunteer co-ordinator has been working to support and hopefully increase volunteers. Compliance with regulations- One of our main risks is ensuring our volunteers have complied with the latest legislation from Scottish Government regarding safeguarding protections, data protection and health and safety PLANS FOR THE FUTURE AND THE TRUSTEES, PERSPECTIVE OF THE FUTURE DIRECTION Subject to our success in raising additional funding, currently there are two identified opportunities for investment in the growth of Strathearn Building Bridges: Sports Activity Leader- During our recent recruitment activity for the post of Volunteer & Activities Coordinator, a candidate presented who had extensive experience of working as a Sports Activity Leader up to Special Olympics standards. This led Trustees to recognise the value of appointing someone to this role on a permanent part-time basis at a likely cost of £15k per annum. Work Experience Programme-we continue to look for local opportunities where we may provide work experience opportunities for members, which would also raise more awareness of Strathearn Building Bridges by having a physical presence in the community, perhaps in partnership with others. We also plan to undertake the following in the next year: Fundraising We will continue to engage the services of a professional fundraiser next year to assist us in identifying appropriate sources of funding and tutoring trustees in the art of writing grant applications to enable us to be more self-sufficient in future. Website- to engage professional web design services to upgrade, design and launch our new website to effectively encapsulate us as a charity. Declaration Signed on behalf of the charity trustees: Wilma J Martin Print name Chair Designation Date th 27 August 2026 10
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 Independent examiner's report on the accounts Report to the trusteeslmembers of Strathearn Building Bridges Incorporated Registered charity number SC048085 Period start date On the accounts of the charity for the period Period end date Day Month Year Day Month Year 23 11 2024 22 11 2025 Set out on pages 12 to 15 Respective The charity s trustees are responsible for the preparation of the accounts In accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended) The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 independent My examination Is carried out In accordance with Regulation 11 of the 2006 Accounts examiner's statement 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 , In the course of my examination, no matter has come to my attention statement 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 comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached Signed: Date: 22nd August 2026 Name: Evlyn Scougall Address: 23 Sky Crescent, Crief f PF173FB 11
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 Receipts and payments accounts Pefyyj safl da Pericxj end daia fr)nlh For the period from Year Year lo oi"emTrK•r 2024 o%'cml 2025 Sectlon A Statement of recelpts and payments Unrestricted funds Expendable endowment funds Permanent endowmcnt funds Total funds last porlod Restricted funds Total funds curront porlod to n•ar•st £ to n•ar•st£ to n•aresl £ to n•ar•sl £ to noarost £ to noafojl £ A1 Recei ts Donations 250 Le aoes Grants 12,704 453 Recei ts from fundraisin activities 1,438 1,438 Gross tradin recei ts Income from InvestffEnts other than land and buildin Rents from land & buildin Gross receipts from other charitable activities 1,377 1,522 A 1 Sub total 13,988 13,988 14,929 A2 Rcceipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total receipts 13,988 13,988 14,929 A3 Payments Expenses for fundraising activities Gross trading payments InvestrrEnt management costs Payments relating directly to charitable activities Grants and donations 10,676 13,273 23,949 13,219 230 230 Governance costs Jdit l independent examination Preparation of annual accounts Legal costs Other A3 Sub total 10,906 24,179 13,219 A4 Payments relating to asset and Investment movements Purchases of fixed assets Purchase of Investments A4 Sub total Total payments 10,906 13,219 A5 Transfors to l (from) funds 12 Surplus / (deflclt) for year 3,082 .13,273 -10,191 1,710
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 Sectlon B Statsm•nt of balances ag at 21st November 2024 Ptrman•nl •nd¢)wrrnnt fundi to n•ar•Jl I Ury•r1d EApendAbl• Restrkled knd9 end(r7Ixt Tolal curr•nl porlod Tolal l•Jl porlod la n•ir•il £ Calogon•% D•.lalls 10 Mar•si £ 81 Cash lunds Cash •nd bank ba'lances al start ol year 4.928 14,021 18,949 17,239 Surp:ug 1 (def',ol) shcvm on rece.p'J ar,d payffnls account 1.710 3,082 (13.27J) (10,191) Cash and bank balances al end of 12461 year {Agree balancos rec•pts PaYts KC(xmtis)) 18.949 8.010 748 8.758 47T7 95 Fund lo Nthlch ijs•l b•lonq• Mirkol valulllon D•lalls lo n•irnst £ to n•ar•sl £ B2 Investments Non8 Total Current valu• (If lvallablel 10 n•ar•st É Dolalls Fund lo [ch asioi bolongs Cosl (11 •vallabl•) to near•st £ to n•ar•st É B3 Other assets None Total Details Fund to vknlch Ilabllity rolatos 4rnunt du• Last ar to near•sl t to n•arn5t £ B4 Liabilities None Total Fund to Nthlch Ilibllity rolates IUnt du• Last lf Detalls 10 n•arnsl £ to n•ar•sl £ B5 Contlngent Ilabilities None Total Slgncd by ono or two trustees on bohalf of all tho trusteos Dat• ol approval Slgnature. Prlnl Namo Wlma J N4artin 27 Au8 2026 | NICOLA SUTCLIFFE 27 Avq 2q 13
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 Sectlon C Notss to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds Ivorf(shcets) Unrestncted genefal funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. The charity has no designated funds al present, Restricled funds - these are funds that can only be used for particular restricted purposes within the objecls of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes CufntlY. the chanty's restricted funds are for the Tuesday Day Club activities Indivldual I Institutlon Type of activity or project supported Numbor of grants nud• C2 Grants Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) Authority under which paid C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of trustee5 C4b Trustee expenses - details NIA Transactlon anx)unt (£) Balance outstandlng at porlod ond {£) Nature of relatlonshl Nature of transactlon C5 Transactions with trustees and connccted persons NIA C6 Other information VAT - Value added tax is not recoverable by the charity and as such is included in the relevant expenditure shown in the Statement of Financial Activities The charity is exempt from Corporation Tax under section 505 of the Income and Corporation Taxes Act 1998 The charity is not registered for VAT, therefore any irrecoverable VAT has been included with the relevant expenditure 14
STRATHEARN BUILDING BRIDGES INCORPORATED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 21 NOVEMBER 2025 Addltlonal analysls (1) Analysis of rocolpts and paymonts 1 Donallons Unrostfklcd funds Expondabl• endownkint funds lo nearesl £ Pormanont ondowrnont funds lo n•ar•st £ Total curront porlod lo noaroll £ Total last porlod to noaroit £ Rostrkted funds to n•aresl £ lo nearn•l £ Anonyrrt)us Criefl High school Scougall P Bennelt Probus Club Strathearn Harriers 5,258 247 5,258 247 200 100 25 200 100 25 250 Total 5,830 5,830 250 2 Grants Unrestrictod funds lo neiresl £ Total curront porlod to noareil £ Total last porlod to nearest £ Rostrlcted funds to nearest £ Gannochy Trust Perth & Kinross Council 3,000 3,000 2,343 3,000 3,000 2,343 PKC - Community Investment Fund PKC - Community Inveslmenl Fund Total 3,880 2,824 12,704 5,343 5,343 3 Gross rocoipts from other charitable activities Expendable endowment fvnds to nearest £ Permanent endowment funds to nearest £ Unrostrlcted funds Total current period Total last perl¢xl Restricted fvnds to nearest £ to nearest £ to nearest £ to nearest £ Members subscriptions Fundraising 1,377 1,438 2,815 1,377 1,438 2,815 1,522 453 1,975 Total 4 Payments relating diroctly to charitablo activitios Unrestrlcted funds Expendable ondowment funds lo nearest £ Permanent endowment funds to nearest £ Total last period Restrlcted funds Total current perlod to nearest £ to nearest £ to neares1 £ lo nearest £ Staff Costs Room Hire Knockdown club costs Lunch club materials Tuesday club operating costs Professional fees Events Office support costs Sundry costs 5,739 891 478 11,017 780 16,756 1,671 478 8,079 1.275 220 222 222 1,476 2.227 322 797 448 1,476 420 2,227 322 1,169 396 799 797 413 13,219 Total 10,676 13,273 23,949 5 Broakdown of unrostrictod funds Pa mcnts Grants and donations 230 230 Sub total 230 230 15