**Scone Airport Men’s Shed** Charity No: SC049847 Annual Report & Financial Statements for the year ended 31 December 2025 ## **Scone Airport Men’s Shed (Scottish Charity Number S049847)** ## **Reference and Administrative Information** ## **Current Trustees** James Shand Steven Christie Carol Carson Ann Adamson Robert Walker Robert Watson (appointed 25 August 2025) Doug Sutherland (resigned 27 July 2025) ## **Contact Address** Scone Airport, Scone, PH2 6PL ## **Independent Examiner** Susannah McGrath BA CA, Alloa ## **Bankers** Bank of Scotland, PO Box 1000, BX2 1LB ## **Governing Document** The charity is a Scottish Charitable Incorporated Organisation (SCIO) and its purposes and administration are set out in its Constitution, which was adopted on 3 November 2019. ## **Recruitment and Appointment of Trustees** The Association’s Trustees are appointed or reappointed by the members at the Annual General Meeting. ## **Organisation Structure** Membership of Scone Airport Men’s Shed is open to all persons living in Scone and district. The Trustees meet five times in a year, or more frequently, if required. Certain responsibilities are delegated to Committees, e.g. projects and member records. ## **Charitable Purposes** To provide recreational facilities and to advance the social needs, health and wellbeing of men of all ages and backgrounds living in Scone and surrounding areas by: - a. Creating, developing and maintaining a facility, namely a Men’s Shed. - b. O�ering opportunities for men in the Scone area to meet and undertake creative projects of their own choice. - c. Reducing isolation of men in the area, thus contributing to their physical and mental wellbeing. - d. To share skills and knowledge of men in the Scone area. Scone Airport Men’s Shed Annual Report 2025 Page 2 of 9 Chairman’s Report As chairman it gives me great pleasure to report the continued progress of SAMS in 2025. Membership numbers were maintained at a similar level to last year with daily attendance of between 15 and 20 members per session with total registered members standing at 46. The Shed is now open on an extra day per week (Monday 10am to 2pm) and has proved very successful. The horticultural element of the Shed is very popular and going well, with new planters and outside growing areas being developed. An attempt to quieten the thickness planer has been done with some e�ect. The disabled toilet has now been completed to a very high standard. Lighting has now been installed in the storage container. We continue to manufacture garden furniture, bird boxes and planters for sale. We are holding open days again in 2026 in April, July and November. To this end it is proposed to purchase a shed to accommodate all the articles that are produced by the members for the open days. The members should be commended for all the e�ort and articles they have manufactured for the open days. In our community programme we continue our work in this area, refurbishment of benches for Scone bowling club, planters for Guildtown village, and many other small local projects. It is with great sadness that I report the passing of Doug Sutherland, a founding member and active trustee who worked tirelessly as SAMS secretary from when the Shed opened until his passing. We will continue to actively engage with local communities. Jim Shand Chairman Date: 11 March 2026 Scone Airport Men’s Shed Annual Report 2025 Page 3 of 9 ## Financial Review The accounts for the year to 31 December 2025 show receipts of £11,640 and payments of £10,419, giving rise to a surplus of £1,221. as well as capital expenditure of £4,321, made up of £1,849 for new disabled toilet facilities; £1,033 for a dust extractor; £996 for cable reels; & £443 for craft bench sockets. £2,617 was received from the Co-op Community Fund, with a further £900 received from Perth & Kinross Council. Open days continue to grow in popularity with the local community. We had 3 open days this year, held in April, June, and December, generating sales of £5,847. Membership numbers continued to rise with 46 paid subscriptions in the year, compared to 37 for the previous year. Details of income and expenditure are shown in the Statement of Receipts and Payments on page 7. In the year ahead we will endeavour to continue to produce saleable items, mainly woodworking, and we are actively considering the best way to achieve sales. We will also continue to seek funding from institutions who support organisations such as ours which benefit the community. Steven Christie Treasurer Date: 11 March 2026 Scone Airport Men’s Shed Annual Report 2025 Page 4 of 9 Statement of Trustees’ Responsibilities appreciation of the transactions of the Association during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Association at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Association and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf. Jim Shand Chairman Date: 11 March 2026 Scone Airport Men’s Shed Annual Report 2025 Page 5 of 9 ## **Respective Responsibilities of Trustees and Examiner** The 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 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 conducted 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: 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 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Susannah McGrath BA CA Chartered Accountant Alloa Date: 11 March 2026 Scone Airport Men’s Shed Annual Report 2025 Page 6 of 9 ## **Scone Airport Men's Shed Statement of Receipts & Payments for the Year Ended 31 December 2025** ||**Figures shown in £**
Receipts
Funding
Donations & Sales
Memberships
**Total Receipts**
Payments
Normal Running Costs
Consumables
Heat & Light
Insurance
Skips|**Year to**
**31.12.25**
3,517
7,023
1,100|**Year to**
**31.12.24**
1,552
3,568
950| |---|---|---|---| |||**11,640**|**6,069**| ||||| |||2,393|2,151| |||1,836|1,050| |||789|1,306| |||470|344| ||Servicing of Heating|417|601| ||Safety|143|51| ||Admin/Other|50|144| ||Capital Expenditure
Equipment
Fixtures & Fittings
**Total Payments**
**Surplus/(Deficit)**
Balance b/f
**Closing Balance (reconciled to bank**
**statement)**|6,098|5,647| |||0|3,989| |||4,321|0| |||**10,419**|**9,636**| ||||| |||**1,221**|**(3,567)**| |||4,949|8,516| |||**6,170**|**4,949**| The notes on page 9 form an integral part of these accounts. Note: All funds are unrestricted Scone Airport Men’s Shed Annual Report 2025 Page 7 of 9 ## **Scone Airport Men's Shed Asset Register as at 31 December 2025 Figures shown in £** ## **Assets** |Equipment
Wet & Dry Extractor
Radial Arm Saw
Table Saw Base
D&M Thickness/Planer
D&M Bandsaw
D&M Accessories
JACS Router & Sander
Chop Saw
Wood Turning Equipment
D&M Pillar Drill
Pyrographer
Planer - Thicknesser & Dust Extractor
Circular Saw
Hand Tools
Wood Turning Lathe
**Equipment Total**|288
100
50
1,120
1,450
56
1,599
540
700
547
128
1,100
400
822
1,981
**10,881**|Fixtures & Fittings
Mark Wilson - Shelving
Stewart Ramsay Fire Extinguishers
Plywood
Sockets
Pulley
Plaster Bins
Ramsay Ladder
Heating System
Outside Planters
Polytunnel
Cable reels north wall
Dust Extractor
Disabled toilet
Craft bench sockets
**Fixtures & Fittings Total**|350
338
232
179
738
496
388
8,438
432
1,186
996
1,033
1,849
442| |---|---|---|---| ||**10,881**||**17,098**| The accounts on page 7 to 9 were approved by the Trustees on 11 March 2026. For and on behalf of the Trustees: Chairman Treasurer Jim Shand Steven Christie Scone Airport Men’s Shed Annual Report 2025 Page 8 of 9 ## **Scone Airport Men's Shed** ## **Notes to the Accounts for the Year Ended 31 December 2025** ## **for the Year Ended 31 December 2025** ## 1 Basis of Accounting These accounts have been prepared on the receipts & payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). ## 2 Trustee Remuneration & Expenses None of the Trustees received any remuneration or payment during the year. ## 3 Material Funding Receipts During the Year £2,617 was received from the Co-op Community Fund & £900 received from Perth & Kinross Council. 4 Movement of Funds ## **Figures shown in £** |**Bank Balances**
Balance Brought Forward
Movement in the Year
Receipts
Payments
Balance Carried Forward|**Year to**
**31.12.25**
4,949
11,640
(10,419)|**Year to**
**31.12.24**
8,516
6,069
(9,636)| |---|---|---| ||**6,170**|4,949| Note: All funds are unrestricted Scone Airport Men’s Shed Annual Report 2025 Page 9 of 9