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2026-03-31-accounts

Letham4All SCIO

Trustees’ Annual Report

2025-2026

Scottish Charity Number: SC048289 The Hub, Amulree Road Perth PH1 2HH

01738 444061

Reception@letham4all.org.uk www.letham4all.org.uk

Facebook: Letham4All

Charity Trustees

  1. Neil Boddy

  2. Michelle Hunter

  3. Lorna Robertson

  4. Joanne McKain

  5. Ian Wilkie

  6. Arlene Reaney

  7. Suzie Burt

  8. John Rebbeck

  9. Sheila McCole

2

Objectives and activities

Letham4All has been developed by local people to help them be involved in their local community, develop their ideas to improve the health and well-being of the area and create positive opportunities for residents of all ages to enhance their quality of life. Letham4All SCIO was also created to take on the future role of operating the new Letham Community Hub – ‘The Hub’.

Our vision is that life across our communities is better and healthier, where everyone can reach their potential from cradle to grave. Letham4All operates in the Ward 10 and 11 areas of Perth City and Muirton. Letham4All is open to all members of the community without prejudice of age, religion, race, culture, disability, gender, sexuality, or politics. Our objectives are to:

To help us achieve these objectives we have implemented the Letham4All Strategic Plan 2023-2026, which identifies four key priorities our community believe would make a positive difference to their lives. We have successfully secured external funding to help us:

Letham4All has a constitution which sets out its purpose, structure and describes how it operates. You can see Letham4All’s Constitution here. It operates as a two tier Scottish Charitable Incorporated Organisation (SCIO), made up of ordinary members and a Board of Trustees.

To be a member of Letham4All you must live in the Ward 10 or Ward 11 areas of Perth or have the interests of Letham at heart.

Trustee recruitment and appointment

At the Annual General Meeting of Letham4All SCIO held on 22[nd] May 2025, two community members were accepted to the Board, thereby filling the seven spaces available for Community Board Members. They join Associate and Co-opted Board Members as laid out in Letham4All’s Constitution and have responsibility for delivering the aims and objectives of Letham4All. Letham4All has also recruited two Shadow Board members to support the nominations of new Board Members in the future.

Letham4All Board has a wealth of professional and personal experience across a range of areas including community learning and development, social work, Adult and Child Protection, facilities management, human resources, project management and evaluation and managing budgets. The responsibility of managing Letham4All Projects rests with these people, with the Chairperson also having the duty of supporting the Letham4All Manager who is responsible for the staff and volunteers who deliver all that we do.

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Achievements and performance

Since its formation, Letham4All has worked with the community to create initiatives to help build community capacity and support health and wellbeing. The creation of Letham4All together with expanded partnership working has increased levels of community participation and volunteering.

The enthusiasm, passion and hard work of our volunteers is immeasurable and invaluable. They are at the heart of everything that we do and quite simply there would not be a Letham4All or The Hub without them. From working in the Community Fridges in Letham, Muirton and Moncrieffe, hosting Family Fun Activities, The Hub Café, Butty and Blether, Oot the Hoose Group, Buggy and Blether, Community in Bloom, driving our minibus and lending a hand at events. Along with our staff, our volunteers make a hardworking and enthusiastic team.

Working to achieve our Vision, our staff and volunteers have secured funding and generated income which has enabled Letham4All to achieve the following progress towards our four Strategic Priorities:

Priority 1: Own and operate the Letham Community Hub for the benefit of local

people.

Over the last 12 months we have continued to operate The Hub for the benefit of local people, and have worked with Perth and Kinross Council to ensure the snagging works are completed. We have also made changes to our staffing model, to improve the operational activities in the building and to manage the demand from our community especially in The Hub Café.

Recognition of Letham4All’s work and activities delivered in The Hub was received by the winning of the Scottish Charity National Award for Community Impact on 19[th] June 2025. A group of our Board, Volunteers and Staff travelled to Glasgow to hear the announcement of the winner and the Letham4All Manager was delighted to pick up the award on behalf of the Organisation.

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Priority 2: Work with the community to improve health and wellbeing.

In the past 12 months, Letham4All continued to operate all of its legacy projects – Buggy and Blether (for Parents and children under nursery age), The Oot the Hoose Group (60+), Butty and Blether, Health Walks, and Line Dancing. We have also introduced a monthly Community Lunch on the last Sunday of the Month and started a Community Choir for all ages As a result of bringing our community together, along with Volunteers, we have seen the establishment of a Community In Bloom Group. An outcome of this group has seen volunteers lead on range of activities which include the planting of thousands of bulbs in local greenspaces, growing vegetables in the raised beds around The Hub and delivering craft activities helping children learn about plants and wildlife.

The Community Gym offers a low cost, no-contract membership. It is well used by 278 active members. We offer many special sessions including Ladies Hour and Teen Gym.

Our Fitness Activity Worker has continued to deliver a variety of classes to help people improve their health and wellbeing. One of the most popular classes is Mature Movers with five free sessions each week – attended by around 90 people. Other free classes include Total Body Work Out, Legs, Bums and Tums, Stretch and Strength, Core and Circuits. We have also started a Pilates group which is proving popular and visiting teachers also deliver weekly Yoga and Zumba. The Fitness Activity Worker also delivers a weekly Kids Sport Hour and a full range of activities during the school holidays. They have worked with local sports groups to deliver community sessions of boccia, pickleball and table tennis. In the last 12 months there has been an amazing 10,636 attendances at all these activities.

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Priority 3: Support employability opportunities and personal development

The opening of the new building has enabled Letham4All to work in partnership with specialist services such as Skills Development Scotland, Street League and Perth and Kinross Council’s Employability Service to enable local access to these services.

Working together on Next Steps 4 All, we are able to provide a range of support, based on individuals’ readiness and confidence to get into employment or further education. We deliver Next Steps 4 All events in The Hub on a monthly basis.

During the year, we were delighted to welcome 59 new volunteers to help us support our work, filling volunteer vacancies as we see people move to new opportunities, or having a break. As at the 31[st] March, we have 92 active volunteers who generously give their time, passion and enthusiasm to support others in the community. This year our Volunteer Development Worker led on embedding the 10 Principles of the Volunteer Charter to underpin good relationships in our volunteering environment. Letham4All is now recognised as Volunteer Charter Champions.

As part of our commitment to increase employability opportunities and personal development we offer our community, volunteers, staff and young people a variety of opportunities to participate in accredited and informal learning programmes. In the last 12 months they have participated in, and achieved 131 accredited awards and 358 informal awards. We have increased our experience in enabling people to gain work experience placements with nine young people gaining skills, increasing the confidence and understanding of being in work and part of a team. This year we have supported 73 people to move on to employment, further or higher education, other training or volunteering.

We also encourage our community to share their skills and talents with others, whether this is in relation to knitting, sewing, crafting and environmental/horticultural activities. This all contributes to personal development and recognises the wealth of knowledge in our community.

In the last 12 months we have expanded our Youth Work provision in The Hub. We continue to deliver The Inbetweeners Group each week, and working with the young people we also offer a 16+ weekly drop-in, a Boys Only Group, a Bike Group,a Duke

6

of Edinburgh Award Group, Lunch Club, and Street Sports Sessions. In total we have delivered 193 youth work activity sessions, with 145 individual young people taking part on a regular basis. We also undertook a partnership outreach project with Perth and District YMCA, where we engaged with 370 young people to enable them to raise their concerns and ideas about safety in the community. All of our youth work activities provide opportunities for young people to take part in learning and award programmes through Hi5 and Dynamic Youth Awards, Bike Mechanic qualifications and Duke of Edinburgh Awards. Young people from these groups have achieved 50 awards.

Priority 4: Support the community to reduce the impact of poverty including child poverty.

This priority has continued to be a major focus of what we do in The Hub. We know from feedback that what we do is really helping people through the most challenging of times, both in terms of financial wellbeing and the impact this has on mental health and relationships. Letham4All is doing everything it can to ease these pressures on people by offering a range of support that can help people to stretch their budgets every week to prevent financial crises and ease worries at pinch points in the year including seasonal celebrations and school holidays.

Our three Community Fridges in Letham, Muirton and Moncrieffe have recorded 23,178 visits from people from over 1200 individual postcodes, with an average of 456 people attending every week. We know from feedback by providing consistent access to free surplus good food and very low-cost pantry staples makes a major difference and helps individuals and families stretch their budgets, especially when they need some extra support. At the same time, we are helping tackle climate change by preventing good food from going to landfill. This year we have prevented over 9300 Kg (9.3 tonnes) of good food from being wasted.

The Hub Café and soft play area is proving extremely popular. It is fair to say, we have been overwhelmed by its success, and our staff have been working to get the operation model right for them and our customers. In the last 12 months we have served over 79,000 items and introduced a daily meal special to complement our menu of tasty light bites and cakes. During the school holidays we introduced a free children’s lunch box to families visiting the Café with a minimum spend of 50p on another item. We keep the prices as low as possible, and we know this has been

7

valued by all the customers who use the Café. We know how much the children enjoy the soft play area, and how much coming out for a wee bite to eat, having a nice coffee and meet up with friends without breaking the bank, means to so many people who use it.

We have delivered a programme of activities for families and children throughout the school holidays and In-Service days. We have hosted seasonal celebration events, provided a Warm Space for the Community throughout the winter, held monthly Community Lunch/Suppers, introduced Social Saturdays, delivered the Christmas Meal Gift Initiative and provided a year-long dignified route to food and family/children’s activities in our community. In the last 12 months this has included:

8

We have collaborated with partners to enable children in our community to have experiences of the creative arts, physical activities, cooking and play which parents/carers tell us they simply cannot afford. In the past 12 months this has included expanding the Lego Club, hosting Tunes for Tots in which 84 children took part, Street Sports, involvement in environmental activities with volunteers for the Community in Bloom Group, STEM projects, Arts and Crafts, Nerf Wars, Go and Glow and sporting and physical activities. Working in partnership with Perth Autism Support we have accessed funding to support parents and children access specialist services in The Hub. To support families to play sports we have reduced the cost of hiring a sports court and equipment by 75% to £2.50 during the school holidays. We have taken our Buggy and Blether Group on summer outings using our Community Minibus.

We are grateful to our partners for bringing their expertise and guidance to support the financial wellbeing of members of the community by providing access to information and advice. Over the past year, staff from Perth Citizens Advice Bureau have visited The Hub twice a week. They have held 57 one-on-one meetings and handled countless drop in enquiries to help and provide advice covering a wide range of issues including debt, employment, energy, foodbank, housing, immigration, legal queries, council tax and travel. Saving Cash and Reserving Fuel (SCARF) and The HEAT Project have regular team members in The Hub offering advice and guidance in relation to energy efficiency and support with bills. This year we also welcomed Scotwest Credit Union, with a member of their team providing advice on ethical banking and savings.

9

We are extremely grateful for all our funding organisations who help us deliver our activities, operate The Hub, and provide the Community Fridges. They include The Scottish Government, The Gannochy Trust, The National Lottery, Perth and Kinross Council, The Robertson Trust, Impact Funding Partners, Aviva, The Forteviot Trust, Perth City Rotary Club and NHS Foundation Trust. We also would like to thank the local business who have given generously to support our community - they include McConnells, Danscot and The Lending Channel and others who give anonymously. We also note our thanks to the many who give donations in kind thereby allowing us to stock our community fridges every day - Marks and Spencer, Tesco, The Co-op, Aldi, Asda, Bookers and Fair Feast.

Statement of the charity’s policy on reserves

Letham4All SCIO have agreed a simple policy in relation to reserves, which will allow a maximum of 10% of any surplus of Letham4All unrestricted funds to be added to a reserve account on an annual basis. This account is currently held with the Perth and Kinross Credit Union.

By developing the reserves fund, Letham4All will be able to meet any unexpected issues and necessary repairs to The Hub. The decision to allocate any unrestricted funds to reserves rests with the Board.

10

Next Steps

During the past year, we have begun a Strategic Review of Letham4All and all our activities. We want to ensure what we have done over the last 3 years has had an influence on the lives of people in our community and involve them in helping us understand what we need to do to continue to support them and what is important to them. As part of taking stock of our organisation, we need to look how we can become sustainable for the future, improving how we operate and how we support our staff and volunteers. We will continue to work with the community and partners to deliver our projects and activities, increase opportunities for people to improve their health and wellbeing, address local inequalities, and reduce the impact of poverty on people, especially children in our communities. By doing this from our new building we believe we can achieve our vision that life across our communities is better and healthier, where everyone can reach their potential from cradle to grave.

Declaration

Signed on behalf of the charity trustees:

Neil Boddy

Print name

Designation

Date

Neil Boddy Chairperson May 2026

11

Registered number CS003344

Letham 4 All SCIO

Report and Accounts

31 March 2026

Letham 4 All SCIO Company Information

Trustees

Neil Body Arlene Reaney Ian Wilkie Suzie Burt Eleanor Coyle John Rebbeck Sheila McCole Lorna Robertson

Auditor

Mark Jackson Jackson Chartered Accountants First Floor, Albion House Albion Street Hull HU1 3TE

Registered office

119 Rannoch Road Perth PH1 2DQ

Registered number

CS003344

Registered charity number SC048289

1

Letham 4 All SCIO Balance Sheet as at 31 March 2026

Letham 4 All SCIO
Balance Sheet
as at 31 March 2026
Notes
Fixed assets
Tangible assets
2
Current assets
Debtors
3
Cash at bank and in hand
Current liabilities
4
Net current assets
Net assets
Represented by funds
8
Unrestricted funds
Restricted funds
Fixed asset fund		 2026
2025
£
£
3,477,535
3,559,374
17,091
46,255
248,261
163,539
265,352
209,794
(86,440)
(79,126)
178,912
130,668
3,656,447
3,690,042
90,152
32,874
93,423
33,799
3,472,872
3,623,369
3,656,447
3,690,042

The trustees have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 44 of the Charities and Trustee Investment (Scotland) Act 2005.These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to the members of the company.

Chair Approved by the board on

2

Letham 4 All SCIO Statement of financial activities for the year ended 31 March 2026

INCOMING RESOURCES
Donations and grants
Gifted asset
Grants and donations
Other income
Investment income
Interest received
Resources Expended
Direct project costs
Premises costs
Premises expenses
Management and administration
Staff costs
Gross wages
Employer pension
Training
Travel and subsistence
Motor expenses
Administration costs
Advertising
Insurance
Subscriptions
Repairs and maintenance
Other office costs
Consultancy fee
Professional fees
Depreciation
Interest payable
EXCESS INCOME OVER EXPENDITURE
Balances brought forward 1 April 2025
Transfer between funds
Transfer of core costs
Transfer to fixed asset fund
Balances carried forward 31 March 2026		 Unrestricted
Funds
Restricted
Total
Funds
2026
£
-
-
455,696
126,547
582,243
362,177
18,214
380,391
817,873
144,761
962,634
227
-
227
132,105
60,089
192,194
52,000
8,208
60,208
52,000
8,208
60,208
538,894
538,894
7,768
7,768
632
3,461
4,093
626
3,370
3,996
-
1,562
1,562
547,920
8,393
556,313
7,176
607
7,783
8,303
1,163
9,466
442
-
442
21,651
5,029
26,680
56,654
4,448
61,102
-
-
2,096
-
2,096
83,361
-
83,361
611
611
180,294
11,247
191,541
(94,219)
56,824
(37,395)
32,874
33,799
66,673
1,000
(1,000)
-
-
150,497
3,800
154,297
90,152
93,423
183,575		 Unrestricted
Funds
Restricted
Total
Funds
2025
£
-
3,018,369
3,018,369
433,283
591,969
1,025,252
322,612
16,074
338,686
755,895
3,626,412
4,382,307
372
-
372
172,609
33,230
205,839
34,451
8,263
42,714
34,451
8,263
42,714
431,844
431,844
6,021
6,021
6,115
6,115
769
1,138
1,907
-
3,597
3,597
444,749
4,735
449,484
7,135
7,135
4,924
4,924
31,663
31,663
12,050
12,050
15,957
15,957
2,040
2,040
5,026
5,026
77,339
77,339
156,134
-
156,134
(51,676)
3,580,184
3,528,508
152,698
8,836
161,534
(22,648)
22,648
-
-
(45,500) (3,577,869)
(3,623,369)
32,874
33,799
66,673

3

Letham 4 All SCIO Cash Flow Statement for the year ended 31 March 2026

Letham 4 All SCIO
Cash Flow Statement
for the year ended 31 March 2026
Cash generated from operations
Net income
Reconciliation to cash generated from operations:
Depreciation and (profit)/loss on sales of fixed assets
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Donated fixed assets
Assets purchased
Decrease in cash
Cash at bank and in hand at 1 April
Cash at bank and in hand at 31 March
Consisting of:
Cash at bank and in hand		 2026
£
(37,395)
83,361
29,164
11,114
86,244
1,522
84,722
163,539
248,261
248,261		 2025
£
3,528,508
77,339
(40,660)
58,731
(3,018,369)
605,549
610,744
(5,195)
168,734
163,539
163,539

Letham 4 All SCIO Notes to the Accounts for the year ended 31 March 2026

1 Accounting policies

Basis of preparation

The accounts have been prepared in accordance with the 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), effective 1 January 2015 (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). The Venture Community Association 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. The presentational currency of the financial statements is Pound Sterling.

Income recognition policy

Income is included in the SOFA when the charity becomes entitled to the income and the amount can be qualified with reasonable accordance and receipt is probable. All income is unrestricted unless specifically restricted by the funder, Income is only deferred when the Charity must fulfil conditions before becoming entitled to it or where the funder has specified that the income is to be expended in a future accounting period.

Critical accounting estimates and judgements

The preparation of financial statements requires the use of certain accounting estimates. It also requires the Trustees to exercise judgement in applying the charity's accounting policies. The areas requiring a higher degree of judgement, or complexity, and areas where assumptions or estimates are most significant to the financial statements are disclosed below.

Impairment of and valuation of freehold property.

The Trustees review the value if buildings on an annual basis, and make sure that all repairs and maintenance have been completed, to check there has been no impairment.

Short-term debtors and creditors

Debtors are recognised when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. Creditors are recognised when the charity has a present legal or constructive obligation resulting from a past event to make payment to a third party, it is probable that the settlement will be required and the amount due to settle the obligation can be measured or estimated reliably.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Buildings - 2% straight line Fixtures and fittings - 10-20% straight line Motor vehicles - 20% straight line

Value Added Tax

The Charity is not registered for VAT and accordingly, where applicable, all expenditure is inclusive of VAT.

Donated Fixed Assets

Items given for on-going use are recognised as income and capitalised at their fair value on the Balance Sheet.

Funds

Unrestricted funds are those funds which can be used at the Trustees' discretion, Restricted funds are those funds whose purposes have restricted by the donor. Designated funds are those funds which have been earmarked by the trustees for specific purposes.

5

Letham 4 All SCIO Notes to the Accounts for the year ended 31 March 2026

Allocation of Overhead and Support Costs

Overhead and support costs, which include governance costs, are allocated between charitable activities. These costs have been apportioned to the various activities on the basis of staff time, The allocation of overhead and support costs is analysed in note 4. Support costs of the charity which have been funded by core grant which is not attributable direct to specific projects. Governance costs comprise all costs involving the public accountability of the charity.

Charitable Activities

Costs of charitable activities include direct costs and an apportionment of overhead and governance costs are shown in note 5.

2 Tangible fixed assets

Cost
At 1 April 2025
Additions
Disposals
At 31 March 2026
Depreciation
At 1 April 2025
Charge for the year
On disposals
At 31 March 2026
Net book value
At 31 March 2026
As at 30 April 2025
3 Debtors
Trade debtors
Other debtors
4
Creditors: amounts falling due within one year
Other taxes and social security costs
Other creditors
Accruals
Deferred income
Café fit out
Mini-bus
Hugh Fraser
Total		 Land &
Buildings
Equipment
Motor
vehicles
Total
£
£
3,568,369
60,744
19,000
3,648,113
1,522
1,522
-
-		 Land &
Buildings
Equipment
Motor
vehicles
Total
£
£
3,568,369
60,744
19,000
3,648,113
1,522
1,522
-
-
3,568,369
62,266		 19,000
3,649,635
62,890
10,649
68,607
10,954		 15,200
88,739
3,800
83,361
-
-
131,497
21,603		 19,000
172,100
3,436,872
40,663		 -
3,477,535
3,505,479
50,095		 3,800
3,559,374
2026
2025
£
£
12,091
5,339
5,000
40,916
17,091
46,255
2026
2025
£
£
24,701
7,509
4,439
7,816
11,800
14,501
40,940
29,826
45,500
45,500
3,800
-
-
45,500
49,300
86,440
79,126

Deferred income is accounted for in-line with the depreciation of the asset purchased.

6

Letham 4 All SCIO Notes to the Accounts for the year ended 31 March 2026

5 Analysis of expenditure on charitable activities

Analysis of expenditure on charitable activities
Hosted Funding - Friendship Network
Bank of Scotland
Community Fridge Project
Letham Summer League
Mini Bus
Toddler Group
Emergency Utilities
Broke Not Broken		 Direct
project costs
Project
delivery
staff costs
Support
costs
Governanc
e costs
Total
1,557
1,557
6,022
10,817
16,839
32,066
7,588
39,654
937
-
937
754
7,886
8,640
265
-
265
9,715
-
9,715
10,330
-
10,330
60,089
-
27,848
-
87,937

6 Analysis of governance and support costs

The Trustees initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the charitable activities. Refer to the table below for the analysis of support and governance costs.

Premises costs
Staff costs
Travel
Advertising
Insurance
Subscriptions
Repairs and maintenance
Other office costs
Consultancy
Professional fees
Depreciation
Interest payable		 Staff costs
Support
Governance
Total
60,208
60,208
546,662
4,093
550,755
5,558
5,558
7,783
7,783
9,466
9,466
442
442
26,680
26,680
61,102
61,102
-
-
296
1,800
2,096
83,361
83,361
611
611
546,662
259,600
1,800
808,062

7 Analysis of staff costs, trustee remuneration and the cost of key management personnel

Analysis of staff costs, trustee remuneration and the cost of key management personnel
Salaries and wages
Social security costs
Pensions		 2026
2025
499,501
405,502
39,393
26,342
7,768
6,021
546,662
437,865

No employees had employee benefits in excess of £60,000 (2025:£nil).

The charity trustees were not paid or received any other benefits from employment within the company in the year (2025:£nil) neither were they reimbursed expenses during the year (2025:£nil). No charity trustee received payments for professional or other services supplied to the charity (2025:£nil).


other services supplied to the charity (2025:£nil).
Letham4All currently employs:
Full time
Chief executive
Part time
Project delivery staff		 2026
2025
1
1
17
25

7

Letham 4 All SCIO Notes to the Accounts for the year ended 31 March 2026

Analysis of charitable funds
Analysis of movements in unrestricted funds
General fund
Building fund
Café fit out
Total		 Balance
Income
Expenditure
Transfers
Balance
1 April 2025
31 March 2026
32,874
818,100
(912,319)
151,497
90,152
3,577,869
(131,497)
3,446,372
45,500
(19,000)
26,500
3,656,243
818,100
(912,319)
1,000
3,563,024

Analysis of movements in unrestricted funds - previous years

General fund
Building fund
Café fit out
Total
Name of unrestricted fund
General fund
Designated funds
Analysis of movements in restricted funds
Hosted Funding - Friendship Network
Bank of Scotland
CIF Moncrieffe
Community Fridge Project
Letham Summer League
Mini Bus
Net Zero
Toddler Group
Emergency Utilities
Broke Not Broken
Analysis of movements in restricted funds
Hosted Funding - Friendship Network
L4A Youth Work Project
Oot the Hoose/60+ Project
Bank of Scotland
CIF Moncrieffe
Community Fridge Project
Letham Summer League
Mini Bus
Net Zero
Toddler Group
Letham4All building		 Balance
Income
Expenditure
Transfers
Balance
1 May 2024
31 March 2025
152,698
756,267
(807,943)
(68,148)
32,874
3,577,869
3,577,869
45,500
45,500
152,698
756,267
(807,943)
3,555,221
3,656,243
Description, nature and purposes of fund
The 'free reserves' after allowing for all designated funds.
£0 has been transferred from unrestricted funds for continuation
of services
Balance
Income
Expenditure
Transfers
Balance
1 April 2025
31 March 2026
3,989
2,010
(1,557)
4,442
22,894
30,000
(16,840)
36,054
5,615
(5,615)
-
1,985
13,493
(39,654)
5,615
(18,561)
32
914
(938)
8
(1,817)
71,749
(8,639)
3,800
65,093
1,000
-
(1,000)
-
101
820
(265)
656
11,876
(9,715)
2,161
13,900
(10,330)
3,570
-
-
33,799
144,762
(87,938)
2,800
93,423
Balance
Income
Expenditure
Transfers
Balance
1 May 2024
31 March 2025
3,833
2,768
(2,612)
3,989
5,311
(5,311)
-
(308)
308
-
25,000
(2,106)
22,894
(659)
6,274
5,615
-
15,556
(37,047)
23,476
1,985
-
32
32
-
4,086
(3,804)
(2,099)
(1,817)
1,000
1,000
101
101
3,577,869
(3,577,869)
-
8,836
3,626,412
(46,228) (3,555,221)
33,799

8

Letham 4 All SCIO Notes to the Accounts for the year ended 31 March 2026

Name of restricted fund

Community Recovery Fund

Hosted Funding

L4A Youth Work Project

Oot the Hoose/60+ Project

The National Lottery Revenue Grant

Description, nature and purposes of fund

To distribute with local partners and community projects to enhance the recovery process from Covid 19 pandemic

Money raised by grass root organisations to support activities which are of benefit to the community

Project supports young people in the community

Supports over 60's in the community to support their recovery from Covid 19 pandemic

To support Letham4All core costs during the development, transition period and refurbishment of the new Community Hub

9 Related party transactions

There have been no related party transactions during the financial period.

10 Going concern

The Trustees consider that the charity is in a fair position to continue its activities during the coming year, and that the charity's reserves are adequate to fulfil its obligations. The trustees have considered the going concern assumption and there are no material uncertainties' about the charity's ability to continue as a going concern.

9