Chkrtty reg%$tratlon numb&r SCOSQ520 Isr0¥) Company re9{$traOn numbor SC432119 (Scotiandl PEEBLES COMMUNIry TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 OCJ. C>
PEEBLES COMMUNITY TRUST LEGAL AND ADMINISTFiATIVE INFORMATION Trustee$ Iklalcolrn Brur£ Mithbel IielBnd Andrewwrigm Adri8D Lucas Susan Lawrton QominicAtshmole JoonnB Lon9 Graeme Mi1$8r Emma Silvey IppoInts 30 September 20251 {pOInted 4 November 2D251 Ilapoint¢d 6 Januttry 20261 (Appointed 4 Novembei 20251 ChY4rlty numbEr IS¢oU&ndl SC05D520 Comp8ny mJmb¢r SC432119 Rtgl¥t*rnd offl¢e The School Brae Hub Schod Br8e PEE8LES EH45 6AT IndenLIent •xamiTh&r AndrkYe$S Riverside House La¢hope Vale TDI 1BT
PEEBLES COMMUNITY TRUST CONTENTS PAge Trustees. report Independent ax&minels report Statement pf odi¥its'es 10 Balence 6heet 11. 12 Notes to the fit)&n¢Ael 8181emenis 13.22
PEEBLES COMMUNITY TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Thé trustees presenl ènnu81 rgpgrt and statement$ for th8 year ¢nd¢(5 30 Sepl¢mb¢r 2025. The fin8nci81 $talemenls have been prepared In acwrdance ¥wth the aUnting polici¢s sel put in note 1 to ltte finanty81 $tsl&ments and comply ch8rily's governing Ootumeftl. the Companies Acl 2006. FRS 102 'Tre Finsnual Reporung StBndard 8pplicsble In the UK and Republi¢ of Iielsnd" Ihe Ch8nttes SORP 'Accounting And Reporyng by Charilies". Statement ol Reo)rnmended Piactits applicab5e lo ¢h8fFtse5 Pf8parin9 their accounts in 8c¢ordance wth the Finanrial RepDrtin9 Stsnd?rd 8pplicable in th¢ UK 8né Republic of Ir¢I9d IFRS fjD21'. ObS¢¢tlve5 IrEd advltles Peebles Community Tw&t IPCTI was formed to benefit the communrty of P?ebl¢s, vthith MpriseS th¢ 3r88 of the Commuity Counul of ThÈ Royal Burgh of Pe8ble5 bno Districl (the eornmunityl. With the f(1109 objgct$ to be xe105ed followin9 the pringkles of 5U518inable oevelopmenl (where 5UStainaUe dÈvopment means developmenl ¥thich meets the need$ ot the wesenl. Withovl compromi$ing th¢ 8bility of future peneration6 tg meg1 thelr ¢Jwn needsl. the campanvs main purpose 1$ ronsi5tenl fvrtheiin9 the ad)ie¥em2ni of 5USt8in8ble development To m808ge Community 18nd assotssted g¥seis for ihe benefit of thB community ano the public in general.. to provfd&, oi as$i$i in providing. iefftational ts(ilib"os, Bn#lor org8nising rettre8bonal #ctiwbes. vhllch be av811at io m8mb8rs of the cammunty and publi¢ ai large with the object of improwng the of Ille of Ihe commonity. tD edvance oJmmUnY devplopnent. including urb8n or rur81 regenerotion wtmin the community. to advance the edvcation oflhe commvnity abavl ils enviTonment. culture heritsge andlor hi61ttry, io aolvance environmen131 protection 01 imyovefflent indJdino pl&SeatIOn. sustainoble development and nver$3tion af Ihe n8lui81 environrneni, the m8inlenan¢e. 5mpr0ment or provision of eniryronmenlsl •menities for ihe community andlpr the preserrttion ol buil¢ing$ or 8it85 of ÈrchiiecbJr&. histoiic or other Importan to uimrnunity. Dtsn*t&d fttcllitie$ •etvl¢e¥ PCT hès receive¢ pro bono servi¢ ¢onn8Ction wth the plonned refJrbiÈhmenl masiwplan. The Reuse Hub enefits from the services ol volunteer$ who woik oft a roia system lo man the saleg floor eno proee$s the don8tion5. Eshiels WDodland b&nefit8 from Ihe support o, regular ¥ulunleEf5 who #on2ted many hcmirs lo keep Ihe Wcod in its best condibon f¥r the ¢ommunity. The Board of QiiectD(s offer 8 considerable arnount ol vnt¢erin9 lime.
PEEBLES COMMUNITY TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Achl¢v¢tm¢nts ind perfonnance PCT coorowèteB and prDvide a focal poirtt sirateg direction for communty Bction and 6¢velopmeni In Peeiée5 an¢ surrounding distncis. PCT leBd$ and has taken folrd er¥Jlor actively supported o numbw DI k¢y prcgeitsl Inilial¥es. &¢018rae Hub Eshie15 Comrnunity Wpa6 EcSdleÈton Water P8lh 8nd wd8r Links Path projerl Peeblp$ Place Plan 2024_ 2(>34 tdardi Strèot Mlll allotments E8St Station Cer Pod< building PCT provides ongtsing support tu commuttity ors8nisatDns in Peèbles 8nd surrounding di$tnC15 ICydin9 wlhput A9e. Peebl6s$hirè Paihs Group, Floral Peebl86. Feee5 Youth Voicel. Thi$ support tak¢5 many forms 2nd iAdude8 adminlstratrrfe wistance. hanttlin9 fu5 Bno beTrn0.
PEEBLES COMMUNITY TRUST TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORTI (CONTINUED FOR THE YEAR ENDED 3LI SEPTEMBER 2026 school Bfae Hub Peee5 Communty Tru IPCTI 8nnouncEd 24 it5 plèns to d8moli&h the eK-SeNieeMen'8 Club building In School Bree. Wth an Option5 Appr8isal presEntsd to membefE forth8 re-oÈvdopment. DUn9 Ihe year the PCT B02rd h2ve worked tts de&p th8 proferred options into a Development Bnef Assistance Wo$ proiryded by Turner & wAh the ?im of prDgressino to the d85ign stBge via an architectural mpElilion. The archElectural competitiDn put on hcild, followng Ihe interest of PCT in the former hank of Scotland buildino on the Hh Slreel and fesultiw ufjc&rt8inty 85 to the obtcome olthal. The Sd)oDI Brae bkSildin9 remaini Dpgn occupied by tre R&Use Hub and oth81 users. An¢hor Tenants The Peee5 and District Men's Shed 8nd the Peace Justi Group rernae6 tenants. Bolh oiow5 afe thftng. Reue Hvb The Reuse Hub has rnned operation8 dunng the yogr. The inojme helps PCT to covtrr $8lari8S, enargy. insursnce. Svply match fundill9 to this ye8r'$ construction 8nd necessary ittpairs of tho bulléing'6 fJa9l1 e $trudure. A R2use Hub managpr his be&A &mploye¢. Wlth on90irt9 support ftum 8 dedicxted le8m ot part tsme employees an¢ volunteers. F¢mFer of Scotland Bullding The 8s#k of Scotland 8nnounced Iht dosure of its Pe8ble& High Street br8ftch In Januèry 2025 8nd the bank dosed in May 2D2S. From the initi21 announcement in January, PCT identified the premi¥e8 85 a potential $ite to f locate the R¢knU$o Hub to and Director5 worke6 h&rd on identsfying the optitsnÉ available Sn oré¢f to 5e¢ure the builLling. Fundino was sotsrted Ihrough 8 COtnbin81ion of a108n off¢r from SO01 Invesiment Swiiand and PCT c8$h rEseTve$ Selling 8gents ICBREI r3rried OLrt an op&n marketing campaign trom May onwards culmin81iryg in a likely closing dBte for offeE$ in eady Ociober Idc8ing dèle not ann¢un¢ed 8$ at the dose Df Ihi$ PerId) Al Ihe dose ef thiE p8r4. PCT were WDrknn9 tovRrds fin81issng an DffeTto be 6ubmitteLS al the dosing date. Merch 8tr¢2t Mlll PCT condu(fed tnissivÈ$ on ihe purchage Drthe 8llotmentS Slie from Whffebtsm Developmeftis Ltd on 12 SÈpt8mber 2025. A dAte Df eniry w421 be 89reEtr Vthilebum DevelopTn2nls on¢É the housing development progre$sts. Discussions i¢moin ongolng wth lae Alotmenls Assoaatioll, reyards to a le8se oftne yie from PCTIO Ihem. Peebles Plè¢e Plbh 2024- 2034 Ilncludlng the Petbles Town A¢tion Planl The Pet$ Plsce Pl8n ¥nd Peebles Ac14Gn Plan werè regislere¢ on 4 Fe¥ 2025, loiloing aigntficant wotk and Input from Ihe Town Action Plan Te&m uln0 the period. East 8t#tlofi Carp8rk èullding The purch?se of the East $18lion CaTpatk building wa5 (y)n¥nuing in IBo8I5, following an appllcaiitsn by PCT 10 Swtb5h EorLfeits Cgunul undei è -CommunltyAs$et Tran61ert.
PEEBLES COMMUNITY TRUST TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORTI (CONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 E$hl¢l6 Cctmmunlty Woodlino The overarching obiectves of PCT ownership of the Wood s. Maintain the WDod in 8 safe condition Protea and 2nh8nce bioOivBrs1ty and the Current Sh¢Joi aorei Moth In p8rticular Dev&lop en income Stream from the Wood. Develop the Wood in way$ thèt edd value to the Wood 85 a tr)mmunity 8ssel cornmen$urate Wilh the cer obJ'ectlv&$. The mai¥Tr objective for 202e 1$ 10 remDvE the brash ftlOwIng the fellinp ol wnifers ond mmenCe Ih? r2slothno a5 per M8n&g2ment Plan now &pproveO by Swtt16tt Forestry. OUtrme$.. The main Obje¢Ve for 2025 w&s to prepare foi and woc8pd with the fellTrng ènd removal rif the conifer$ ano 15 maso1 4iperotitsn was camed OLrt suc(tssfvlly The prep(Tiatson Involved". lil the finalisatron Df thg Managemenl Pla wth Scottish Forestry, now 8pprove." lill &ppli¢atitsTr for Felllng Permission from Scottish Foresty and peimiss$ion VBS granted for kne planned remov81 of the conifers SDd ¥ hanLlhJl ol hafdwooo tree5 to Sim111 extradion. liiil deiailett TregDlialion with S8C over the extr•[On routB through rip Wood and Eshiels Depot." Ilvl plgn5 for prDlection of the seplic t8nk dischar9e plpe from houses to tfie nDrth', 1¥41 search loi wniractors through PCT'S IFore5t Diredl. It SPP6èred that despite the det8iled pl8nning that the conifers would be removed in 2025 uniil 8n off¢r was rettwed. just ovei 2 weeks from Ihe suggested 5t8rt Llate. In thls lime MrynOOW Michad 1reland on behalf of PCT piepafed and oversaw a $et of 89fTement$ Invdving five p&rties.' PCT. SBC. Forest Direct. Egger Foreslry Ilhe conlra¢torsl tno the ovmer of the 5epbc tank. The felling went ehead on lime WFthout hitchE$ thank5 10 S8C r8pidly implemented the th8t h8d been madg preK4ously, Egg£r Fore$ty %tho carried out the work very effiaenUy to 8 high $tand8rd. and PCT volunteers who monltored ènd rn¥intsined the &gnage on the TwB&d Vall¢y Raihvay Path thal had been dosad fer the duration. m81ked Qui the line Df the O18c)arge pipe. 8nd mark20 oul the sensitive are2$ ottupied by thE Curtanl Shooi &orer. Speoal menbon 8rn0ng the voluniÈ¢r8 should go to Ewao S8ndi$on who oveisaw the 8pplic£tions to Scotu8h Forestry #Ad tnHinl?ir dose communiOn with S8C 8n4 Fofe$l OirEd Wroughout. Not everything proceeded sElloothly 8S it had 8ntitipated thBi IhE br8sh wovld bè T8moveé by 8nothei contrÈctt>r directly afler felling. However thi5 did not happen and brash 18 still on the site. ond removing t wll be B key objective for 2026. Plans ior restocking were initiate(S. WFih very u$efol discSSIonS wath. Borde15 Fofe$i Tru81. The Ino)me from rhe L'mber shovld cover the r051 uf Fesiorking with the help of grant$ ynd inltl8I contttrn$ by the mBnagemenl 9roup tttat lh¢ ioix>me re1¢4 moy be insufficien: are rnuch reOuTrd. The in¢(me Trom wood luel SBI05 from vnndtylow anrs mi¢rtFsr21È f811ing of nIf[S in previets6 yesrts reached £1125 These fur.ds were for distribution to lac31 groups and the groups thosen to rettivE £37$ e8th were Peebl8S Palhs GrDUP, PeeblES DislrycE Men.'s Shed 8nd Tweedttale Rea Sovirrel Netwuk The nurnbers of Currani Shoot Borer decreased a lrtde In Ihe Aprl .25 Sey, bvl nol Significantly. rhe Cutrani Shoot BoTer hebit31 beeTr 5pectally prtyte¢ted during the felling £nd w8S not dam8ged. Th$ matt#gement group wortts With 12 volunts¢rs. 8nO on Bver8ge they dorlate mor8 Ihsn JO hour5 e8th month. A further Ée; of volunteer recruits for helping wth the replanting wos DbiJioed by rnanning a stall ai tre P£eble5 Wooé Fesliv81. ChÈH&nges. Ttte main chBIIEnges for 2026 are lil re.movin9 the brB&h followèd. and Iiil finar.cino, orgsnising tarring through the restocking There Ère sèver81 SOLirces DI volunleÈrs PCT, PeEbles and Car¢ronè SCDU'S, Counirysiée Volunleeis, BF7, BFTIPHS Fore$1 Scnotsl all of thom have offere6 to help. The overBII negd Is 10 p18nt 1,640 tr¢es ty June 2027.
PEEBLES COMMUNITY TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Prole6ts Operang under the PCT Umbrelli.. P¢eble5shlr¢ Path$ Group The Group mwntain5 the Tweed V811ey Rail Paih (TVRPI frotll Peebles to Cardronè and Ihe E¢JOle81gn Water Peih in conjunction SBC. We have 36 membpr5 on a Vth8tsApp group 1c we use for communi110n$ and as membÈr register ThÈ tasks 8TÈ m8Inly veget8tron mant9emenl and IlsOn with Scottish Borders Counal re their ¢ontribLJtiDn. We also report i$su&$ to th8 SBC to improve the safety and èccessibillty of the path. This Is onooing y88r to yesr. In 2024 we acouir8d a Kersten Kl 500 curtesy of a 9r8nt from Desun&UoD TweedlNHLF. Th1$ has Made 8 5ignhfjcnl Improvement In dearing palh ÈilgÈs. We Share thi$ 4th Innerfeith8n and Walkerburn Cornmunlty Trusl Currendy we store many of our iw1$ a 5heJ ¢urte8y ol Lawrie HèwEth. Our 81rn In 2Q26 i? lo obtsin g con18iner lor tool slor8ge which will moke all, indudino the power tods. more aSsIble. To thi$ we have )ptAied for # gr8nt Bnd are ¢JIsSsIon 4%ith SBC. Yhou9h the number of vduntEers h8S fncregsed we wii continue reclting. WÈ wll continv¢ looknD9 for source$ of fvndiry 10 ensure we can inuea5e Dur level of support fthe PeebiEsshire p8th$. From Jèn lo De¢ 2025, 178.5hrs were IDogad. Averag¢ number ol houis pèr monlh by Vner8 was approximately IS hrs. Cycling wlthout Age CWA Peeble$ ha$ Éwo trishaw keS 2nd Me &th2elch3ir blte. We prowde freè of ¢haroe rides W disabled vulnttmble and SO351Y isolBied people in the PeÈblÈs communty who wtsuld Diherwse have limiteo atce86 to the ovldtstsrs. We cover all #ge demo9r8phirA, 4llhou9h OUF CUStomer$ are pr6t%ornin8ntly old¥i. 8nO have never, to ¢Jate, turned down a request help. We work primanly wlh C8Te Homes in Peeble$ Incloéing Otwecol. Vthilesione Court. Rivers4dÈ & Tweed Green Ive 8150 work y¢h RV8 8nd the Dementsa Friendly Society. In addition. In 2025. we SUPPDrted ndes for the Green G81dBns Day rntre who prowde odvlt $U¢l81 c8rp. We al$) look out some indivTrdu#ls from their homes when they cont3ued us direcuy. iNe plap. t¢ e%pand on l¥k15 Ifi 2026 and incre8se the 6v8i18bility of our ride5 Include peDple who may be more sori&lly isoLqteJ and 81 hpme, In 2025 we 8ppgsred on Bor¢5er news la feporter eame 10 Peebles lo film us18nd we took part in the E8Stgete Bio Film night adverti$in CWA Peeble8 one of our tri$hgws on st896. An¢. once ao81tt, We took part irt th& Bek8ne fancy Jre5g parade wlh two bikes wTrning tb.ir(I pnze for our .1806 yirf$' them2. We fyre continvino OL volunleer iecruitmeni driv£ in 2026 v6ing word of mouth. fiyers and oeneral outreach 10 indiw(lua15 org3ni$O1ian$ in the tharily sector. l our 20 volunteer$ time is giwen fi¢ely. No s81anes or expense5 art received by 8ny wlunteer IncJuinO the new aplain. Jvdith DerEWOOd. Our rallenoes: m08t ¢h8nties, Is finding fijrthw bGbve voiunlÈts 8na of course funding We were delrghted lo rerolvo £250 Irorn the Highland Game5 grovp in 2025 as well Zs SOME ELI hoc dOationS from aur Salitsfl& cusiomers. In Ihe $ummer of 2026, we wll be mov.ng to new premises 8t C8ledDnian Couri kitTrdly prov¥ded by Eildon Housing Associalion. This is 8 cenirally loc4ted nwly buih 98iage which ?IloY¢ CWA Peebl&s ¢gnlinueé 9tstrd 8cces5 to the Peebles Ecrnmunty it supports.
PEEBLES COMMUNITY TRUST TRUSTEES. REPORT IINCLUDING DIRECTORS, REPORTI ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 flotal Peèbles Flor81 Pble& feels it has had a su¢¢es$ful year. Our thding Is he81thy. our volunteer number8 up On the prevlDUS ye8r 8Rd we hove gained rn<9 8Wdreness in the community Ywo npw a$ of Spring bulb$ were planted Ouf Tribute garden in the Old Towi Is Greaiing a lol of inieresL Our S$ldri Park COnllnu&s to welcome more ènlmals 3nd hurnan5 2026 ha$ Started well ¥%ryth the parknng tond finanr9 thè Eo$¢ cyl h8n9ing b8$kel$, fiew tub6 for the High Streal an part of tne extre bulbs rewired. PÈeble8 Youth Volce A ntinUed focus ol PYV thr)¥9houl Ihis perioo ho& ba&n io Ik%ltn to. suppDrt Ènd signpoBI the young people of Pe%e5 High School via the SLool whlth was set up in August 2023. Since its l?unth thrau9h to September 2025. PYV has en9S9ed wth 8lmD$I 2,000 pupilo and delivered 214 ontrlo-one $upport session5, Attend8nce Augusi- December 2023 Jsn-April 2024 April-June 2024 &eotmD¢r 24- Feb 2025 March- S&ptsmber 2025 457 311 46 33 213 yc 381 50 51 Ttstsl$ 1932 214 The Other main are8 of focus for PeBbles Youth VOICE has bEen on se¢uritto fonding io rnOQlfy the exlsiing youth Eheltef IN Victoria P8fk, ¥thith wa5 installe¥ in M81ch 2024. A Youth Surnmit ènd $ubseguenl cfjnsuS181ion at PeetslÈ$ H1gh Schpol shorlly 8fterwaFds Ioenlrfied fiaws the onginal 51ructure in tsrrns of Its comfort. weaiherproafing. and privacy. Approval we$ soughl by PYV fof plans to be dr3wn up ty the R.Evolve Metsl Fatsicatiori and WÈldin9 pwor8mme. Approval WBS given by P88bles Cornmon Good in November ?025 for Ihese plan5 to be dFafted and lo indude th¥ inpLIt ol youn9 peDplB who h8ve parti¢ipaled in th2 R-EvDlve programme. PeebleE Youth Vtrics will bè aiming ta 5ecJJre Suitable lunding foy this ini1181ive and lor work to ¢ommence in the hutumn $¢hoLJI tenn 012026. fhis work wll l?rgÉly be wmp5eteO by thÈ yourEQ people themselves IF) the hope Is th$t &1 ¥4ry11 uive Ihem E sense of ownershED ovei the sheiiet. Somh1n0 that wes mi$sing from the original Installation. Fln8n¢l&l rev16W Follvwin9 the 8oard s dÈts$ion to P8vse Ike refurbishmenk of the School Br3e Hub, secorfng funher tunding w85 Put on hol¢_ The Reuse project ¢tinUeS to function ano raise funds. Seplernber 2025 saw *he enc of financial year 8nd PCT'5 fourth yèar for ¢h#riiable reptsFbng. The results foF the yÈ8r Showed the Ch8rity's tot31 income from 8115our inrreased froni £92,834 10 £95.48e, increase of £2.854 Th& over811 expenditure 81$0 Intye2$8d trorn £85.984 10 £98 190 an inGrease of £12,206 from 2024. Thi5 has resulled In 87 oveF811 defitll fsl tht y88r ol £12.7021 cowTrpèred ta E $urpluo 01 £6.85D in 2024 At 30 Seplembei 2025 the total lun65 bal8iir£ w8s £526 04ti cDmpri5ing Uriie31rlcted fiJnds of £228.285 12D24 11,326) 2n ReÈtricted funds of£299 764 12024 - £319,425) It 15 Ihe palicy of the cPi£rity thet unrestricted fuTrds Which n&YÈ not beÈn tiesign?led lor 8 spEtifi¢ vse shlluld be mèintained #i È level Éqoivalenl l(} three month's expendiiure Thé rDJÈiees cons',der thai resee5 al thiy level w11 eftsure Ihat in ltrie event ol a sigTrihr2ni d'op In funding. they wli be able lo contin¢ the tharity's cuTreni 8cliviiie< while consider8lion Is g',ven to w8ys %¥hich addil.-'ontsl funds may be raised. This lÈvel ol re$8ry8s ha$ be81Tr m31ntsineO throuahovl the yeaf.
PEEBLES COMMUNITY TRUST TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORTI {CONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Plati$ l¥r fulur¢ periods Thtt Board trl Directors continue to OVÈfSee 8 rolling rewew ol th? Ofg8ni$•uon'G and $tr4frgy to en¥ure il h88 d8riiy on Its fulurE direction and p8ffjcipation fthure projects èncl actities. The Boerd ol DiredDfs 8im to ContUe to be g sell-su$l8ining end finaneialy secure org8nisali¢n anLI on9oing work canbnue$ to ensre ihis 1$ the c•$2. The Boaré of DirectDrs recognise tre need 10 heve the newsary m8TragemeTrl experients and resource lo e necessary oversight for PCT and rls increa$iftg rBnpe of 8ctivllies. The Board ere therefore continuously looking foi new indNiduals tojoin the 808rd, or offer B$SlSt8n¢e on 8 projec# by projtct b8$15. The Boèi(S of Directors are beiTro supported In their strale9y work by DTAS and othei external expert bodies a$ neces5Bry •ftd Ihi$ 111 con&idei Ydrious f8clors inrjuding stfuclure. lax. resour¢e?. QOV¢rn8n, fundin9 4rid cur role In SVPPQfting tnd dellvering Iho wnmunily dèvelopmont priorlbes.
PEEBLES COMMUNITY TRUST TRusfEES' REPORT {INCLUDING DIRECTORS, REPORTI ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 StrLSCturei gOV8manoe and m4nig&rnt The is é company limited ty gu3r8nlee. govemeo by Arts"de ofAssoa8b"ons. Charrty re9i8tration number SC050520 Pe&ble6 commun¥ TIUBI The School Brat Hub SchoDI Brae PEEBLES EH45 8AT The Ère also ihe dir8ctoi$ for the purpose of compènylow, who 5éNeO 6urin9 th8 yeai and up the rlate of sign8lure ol Ihe finandal 518temeni6 w¢rÈ. Ida1lM Bw tAsth8el Irdond Andrewlvriohl Adri•n Lu5 Myri8rn Baete David Pye Susan La)n DominicAshmtsle JDpnna Lono Graeme Millar Emma Silvey IRe6igned 7 October20251 (Appointed 30 SBpmber 2025 (Appointed 4 N¢vEmber 2l5) (Appointeo 6 J8nu8ry 20261 (Apptrinted 4 November 20251 None of Ihe l¥ustees has any benefi&81 Inter8si in Ihe cornpany. AJI ol the trustees sre member5 01 Ihe comp8ny gno guor¥ni?e lo contribthe £1 in the event of 8 Mrynding UP. TFuslee5 Bre èpptynied by eleciion an¢ w-opIIDn. One trusiee is 8ppolnie¢ by IhE Peeblas Cofflrnunity Countyl. The BDard pushed lo attr•ct Directors dvDn9 thi$ perioLI. in the knedge of an impendL9 resignation of one Director Bl the erbtf olthis peNcd. One nevi Direor WES 8ppoinied duriA9 the period. wilh more ideniified and in ¢1sGvssion$ wlh regard5 t 8ppoinlmenl. In thE [100. PCT ha$ employE¢ 8 pgrt-iirne office soministr81or to a$sisi all 8dmini5tration aspects of the Trust. A Re-use m?n8gEi h9$ been employed lo oversee and rn#nè9e 8118spects of the RtrU$¢ Hub. Several p8rt-iime 8ppaietS hove been made to Re-U$¢ HL4b bs$istsnts. Th iwsiw r port WH$ oved by Ihe B08fLI of Trusie¢s. Mich3È1 ItÈland Chlf 22 June 2W6
PEEBLES COMMUNITY TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PEEBLES COMMUNITY TRUST I report lo the trustees on my ex8minalion of the financial slalemenls of Peebles Community Twst Ilhe charity) for the year ended 30 September 2025. Responslbllltles and basis of report The charity trustees (who are also the directors of Peebbes Community TTUSt for the purposes of ccThpany18wI are responsible for the preparation ol the finan81 statements in 8ccordance ¥wlh the leims of the Charitd5 and Trustee Inveslrnenl {Scollandl A¢1 2005 an¢J the Charitie$ Accounts Iscollandl Regul4lions 2006.The charity trustees consi(fer that the audit requirement of Regulation 1011}18Flcl of the Chariti8sAecounl$ (Scollandl Regulations 2006 does not apply. 11 is my responsibility lo ex8mine the financial statements a$ required under section 4411 Ilcl of the ChaFities and Trustee Investment (Scollandl Act 2005 and to state whether particular matters have come to my attention. Independent examinerfs $tstement I have completed my examlnation. l eonflrm that no matters have come to my attention in connection wlh the ex8minalion giving me cause to believe Ihttl in any material respect.. accounting rewrds were not kept in respect of the charity as required by seclton 386 Df the Comp8nies Act 2006. the financial 51atemenls do not accord with those fecords., or the finanaal ststemenls do not comply wrth the accounting iequirements of section 396 of Ihe comni&S Act 2006 other Ih8n any requirement that the financial ststements give a true and lair view, which is ncl a matter considered as part of an independent examination., or the financial ststemenls have not been prepared in accordance wlth the meth$ and principles of the Slalement of Recommended Pia¢tice lor accounting and reporting by charities applicable lo charities Preparing their financial statements in aOrdanCe with the Financial Reporting Standard applicable in the UK and Republic of Irel8n(J IFRS 1021. I have no concems and have come across no other matters in connection with ltte examination to which attention should be drawn in this report in order lo enable a proper understandin9 of the financial slalements lo be reached. Andrew Wayness The Institute of Chartered Accountants of Scotland Riverside House Ladhope Vale Galashiels TD1 1BT 22 June 2026
PEEBLES COMMUNITY TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unie$tri¢i8d Rèthtted tund lund$ 2025 2025 Total UnrtitrF¢ted Restrf¢téd fund fund8 2024 2024 Total 202S 2024 N¢tts Income antl 8ndtsvmi8nts from.. Donations and legaoÈs Other trading InvÈ$tm¢nts Oih¢r incoffie 52,541 30.189 82.730 40,467 40,243 2,235 8D.710 2,235 9,605 12,218 540 12.218 9.805 Total In¢ome 65.299 30.489 95.488 50,356 112.478 92,B34 Exp8ndltLtrè on: Chgr¢able activitiÉts 48.34D 49,850 98 190 35.569 50,415 85,984 14et In¢om¢llexpendlturl 119,6611 12.7021 14.787 17.9371 6.850 Transfers bew4een fund$ 1.592 11,5921 Net movement In funds 16.959 119.6611 12,7021 16,379 19.5291 6.850 ReconGilistlon of funds.. Ftsnd baianGeS ai i Octobef 2024 211,328 319,425 530.751 194,947 328 9S4 523,901 Fund bloR¥*s at 30 Septèmber 2026 226.285 299,764 528 049 211.326 319.425 530.751 The slsteffjent of finantsjl 8Ctivities 5fLduOES ?11 gains aod105$¢¥ recoyni¥¢¢ In the ye¥s. Al inGome expendiwr¢ derive from unlinwng acIIviiies. io
PEEBLES COMMUNITY TRUST BALA14CE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 Notès Flxed 858et8 Tangible 8s$el$ 283,381 283.381 Curr8ni issets Deixors C8sh al bank end In hdnd 14 2.ID3 248, 188 1.452 251.414 250.291 252,e66 Credltors.. amovnts lalllng due b%ithlft one ytar 1S 15.8231 15.4961 Nel cuireot 888ets 244.66B 247.370 Total assets les$ current IIHbllitl2$ $28.049 $30.751 lftcom2 funds QEDtrr¥l iesintted Eun0$ Revaluauon ie5er4E 85.804 213.960 ID5.485 213.960 1T 299 764 319,425 Unrestricted fu Desion8ltd knnds G¢nEral unrestritteo funds 88.3S2 139.933 88.352 122.974 8.285 211.226 628,049 fj30,76',
PEEBLES COMMUNITY TRUST BALANCE SHEET {CONTINUEDI AS AT 30 SEPTEMBER 2025 The wmp8ny Is entitted to the exempts'on frcm the audit iequlrement contsin8d in 8ectioTr. 477 of th8 Comp8nI¢5 Acf 2006. for the year eftde¢ 30 S&plernbeT 2025. The Oirector8 8cknowledge theit responsi1leS lor c4mplylng Wilh the rtqvirements of the Comp8ni?s Act 2CM)6 with respect lo 8ccountino rewfd8 tnd the prep¥r8tipn of finanoal ststements. The nietribers have not required the tnmpany to obtsin an 8u(iit of Ils fin&nci81 statements foT the year in questson in gccordBnre with sethon 476. These fin8tict81 ststemehts have b8en piepareo in SCLOrdan with the prowsi0n6 &pplicsble io Gomp3ni¢s $ut4'eGi to the small wmpanies Fe9irne. The fin&n t8tEmen15 ie 2pproved by the T¥u¥tees on 22 June 202fj Mithael Ir Tru$trt and Company regLfir)Oon number SC132119
PEEBLES COMMUNITY TRUST NOTES TQ THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢eountlng polltsléi Charlty Inform&Uon Pesbles Cornmynlty Trust 5$ a PriVBle cornpany limitèd by 9U8rsnlee IncoTroiated in Srotsand. Th8 regier8 Offi(2 is Th? Schotsl Sree Hvb, Schotsl Br8e, PEEBLES, EF145 8AT. 1.1 0a$l$ of praparsllon The fin8ncsal slalefflenls h8ve beeri prep8Ted in accordaFTre with tht th8ri1y's1goveFnin9 dixumentl.. the Chariiie$ and Trustee Inve8imeni Iscollandl Act 2005. khe Chenties Attounis (SC31 Regul8tions 2006 185 8meniJeOI. FRS 102 "The Fingnc81 Reporting St8nd8rd $pplicable in thè UK and RePUJe ol Irdand. I"FRS 10218nd tht Chaolie5 SORP "Accounling 3nd Reporting by ChÈntse$'. Stat8meni r>f Recomrnende¢ Pr8ctiC6 8ppilcable EO thariDes preparing their 8ccounls In accordance with the FinanG31 Reportin9 St8nLlard oppIic8ble In the UK and Republic of Ireland IFRS 1021" (effective l J8nuary 20191. The charity 1$ 8 Public Benefit Enbty as defined ty FRS 102. ThÈ charity hag taken arlvantaoe o11he provislons in the SORP far chariiies not to prepare 8 Stotement ¢1 Cash Flow$. The fin?ricial $l¥i¢m6nt> are prepared in sterlin9, wnth is th¢ fiJncLional of the Lh8rity. Monelory Bmtsunts these finanrya15t8temontÈ are rounded Its the nasrest £. Ths finana31 5ts1ernentE have beBn prepdreo under th£ historical cost CDnvention, Imodified to antsde the revèluation of fre8holO prvpertlÈS and lo induoe Invesimènt prop8rties 8nd cetiain fin8p.ual instrmentS 81 fair valuel. The prindpèl accounting Pthirye5 adowed 8fe set beli)w. 1.2 Golng conctr Al tht time ¥f £pprowEng the fioanGI81 $181emenls, thE trustees havE a rÈasDfiable expectBlion that tho ch8fity has adequ81e Tesavrces to continue in opeialiDRBI exisi&nce for ibe loieseeable lutura. Thus the tru5tEes tinu£ to a&DPt Ihe going ccnGem bosis of 8ccounbnu preparing the fin8ncl statemanls. 1.3 Chrftsblp fund$ Uriie$tricted lund$ are av2il8ble for use at the dis¢rÈtion of the trii$Éee$ in further8llcE of IhÈir ch8rrt8ble Dbjecives. Restricted funds are subjecl lo $peiific condiiions by donors or grèTilalS a5 to how they m8y be usd. The purpo$¢s &nd use5 01 ltte restriuled fvd5 8fe sei OLrt in Ihe noles its the fin8ncial staiemenis. Endawmenl fund$ 8re sdbiEct to specific con4iiion3 by donors lat the Cawlal musl be mainiain8# by the ¢h8rity. 1,4 Income In¢omE Is reco9n.'sed when the clarity is leg3lW &ntilled 10 rfi after any perfoimance conditiDns h$ve been et. the gmount5 be messured rel19b1, rt 15 prob8bl& th8t iTrcomE wll be received. Cash don81ior.$ 8re rÈcts9nis&d on receipt. Othè,. donation$ arÈ re¢ogniEe¢ on¢e tne ch81ily has been notsfieo of tne don8L'on. uniets performance cond tions rEquire &Eferial of the 8rDount. Income lax recoverable i relotsvn to Oon8lion$ received under Gift or deeds ofcovenent 1$ recogn15e 81 tre bme of the donation. LegaeS are FECO9nisEd on receipi oi OlheFwise i! tfie ¢laiity h85 been noiifieo of en impen6in3 aisiiibulion the amount Is knDwn, and rtceipl Is Expeded. Ir Ihe amount 15 noi knciwn. Ihe legacy Is Ire8ted 0$ nlingenl 85set. 13-
PEEBLES COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 ACCOUnn9 pDllol¢ Icontynuedl 1.6 Expendltur8 ExpenLliture is rscogtkised once there $ a 18981 or constryJLtive Olgation to tiantfer e¢onornIc benefft 10 a Ihird p3rt¥. 11 Is probable that o tr3fr cf economlc benefits vlll be reouired in Settlem8nt. 8nd the 8mount of the obligalion caTI be measured reliaLAy. Expen¢5iture 1$ d855ified by 8cbWty. The costs ol each 8¢tity ère made up of Ihe tot81 of dife¢i 15 and sh8reO costs, indu6ing Support (Sts invofved in undertakiry eath activity. Direct costs 3llribuiable ia a sinole acuvily aTE èllucateo directly lo th81 bcuvty. Shaied costs ¥4thich nitibute Io rnOFe thBn one 8Ltivity and support costs whith are not attnbutBble lo a sinole actimty are apporbDned beween $t 8cbwlies on a basis nsistefjl wlh Ihe u$e ol resources. Central stsff costs are 3ll¢cate(f on the bas1S DI trme spent, and éeye¢sahon E8rge$ ère 8llce£ied on the POTtitsn of Ihe 8s$e¥s us2. 1.6 T&vIble f¢xed 4Esets Tangible fixed •$$8ts ait inltially measured $t ctrst and wb$8quendy me85ured 6t Q)St Dr vtrluation. net of eyeci3tion 8ny Impairrnent Icsses. Depreryabon is reco9nised so as lo write ofl the co8t or vslualion ol assets less their re3idual v81ves Dver theif useftA lives on the following bases. Frethol¢ proptyrty CompLrters 33% straight lie b851£ The 9ain oi lo$s arising OD the dispos81 ol an a55ei is determined as the diffÈrence between the sale prOedS ¢nd Ihe carrying value ol Ihe èsset. and is recogriised in the slaiem¢nl of finsntsal adiI4tyes. 1.7 Impalrment of fixed as¥et At egth repr)rting eno dale. the ch$nty review5 the c8rying Brntsun4& of Ils thngible assets tg delefmine whether therè Is any iTrOic8tion thai those assets h•vÈ suffereo Sn itTrpairffteTrl loss. 11 any 8ch Indic8tion exi&tE. the recoverable 8mouni or the èssei is e&11ffl8teO in ordei lo determine thè eyt8nt of thÈ imp81rmenl 1.8 Cash and equlv418nts C8sh and ¢a54 equiv8lenl¥ irtdude cash in hand. deposits hel¢l &t rall %%ryth b8nks, other shDrt-term Iiouid inveslrneni$ wiitt on9inal m81uriue5 Df Ihree monih5 or less. ond 08nk Qverdrofts. 88nk overdrafts are show within boFrowongs iry trrentlalI41Iets. 1.9 Flnkn¢ll In$truments The challty h95 d2cted 10 apply the provision5 01 S&diorT 11 'Bayc Financial la$iruments' ané Settion 12 'Oiher Financ131 Instruments 18sues' of FRS 102 to all ol ils financial instrvments. Financt)r IIIStrutriÈnis 8re recL9nised In tme ¢h8nty's bBl8nce shee when the charity bec¢mes psrty lo the contrauu?I provisions ol th# instrument. rin2na81 assets and li8bilityes are offset, Vfilh the net 3rv.ounts pr$$enteO in the financial statements. therE IS 8 leg$lly enforresble rigt to sti of ihe reeogni$Èd ÈmountÉ and there 1$ an intention to sewe on e nei b8sis or to f$alis6 the 8ssel and setue the li¥bilily 51mullaneDu51y. Ba$lt fin8n£lal 8SSOt$ BJ$ic finan¢io1 as$elS. Indvde debtors and cash 8nd benk b813nces. #re inlllBlly me¥surÉd 21 tren59LtioTr pri¢e Induding IrÈns&ttion costo and ère Subseouently caiiie6 at 8rn0rtispO ¢OSI using the effecikv8 int&resi method unless the arr3n9ement constilL&+.es a fiDancino transaclioii. where Ihe tr&ction 1$ rne8suie¢ al the present vplue ol the frdtuie reIpts discounted al g market T&tÈ ol iTriere3t. Financial 88sels dessifieo ag r1V301¢ w.thin one yèar ?re not 8mort15ed.
PEEBLES COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUEOI FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢counn# poll¢le¥ Icontinuedl Ba&c finanoal 113bilities. induding uedrtOf8 and bank loans ere in011¥ recognised ¥t Irans8aion price unless Ihe affattgemenl ¢onsblut8& B finanTrng transaction. where the ijebt Instrument is mea$ufed 31 the pre$enl value of Ihè tulufe payirienls dis¢ounled at a mètkei rate of interesL Financial Iihbilitie& d&$slfiec es p8yable VthIn ¢ne ye?r ?fe not 8morb5ed. Debt In8iwmentS 8rè subsequenly crrieO at 8mortsseé cosi. sIng th8 effectN8 Interest r¥ie method. Tra¢le uediiors are obli98tiong to pay lor 9ood$ or that have been 84uir8O in the ordin8ry courstr of ope181ioTrs suppliets Amounts payèble are d$ssified as rtÈnI li8bilies If p8ymeni Is due within one y68r or less. If not. they Bre presented as non.cvrrent babilitre$. Trade credn015 are recogTh$d InallY ai tran$8aion PriCE Br sub$equÈntty rneasvfed al 8ffl0rtised ¢o$i using the effe[ye Intere$l rnetho&. Derecognttlots olllnan¢lal Ileblllt195 Finano21 liabilities are Oerecogni8eO wh¢n the charity'E Gontracttsat obli9alions expiie or 8re ¢15dwigeO or cancelled. 1.10 Employ&p benefits The cLst of 8ny nS8& holidey eF)btlem8Tr.t Is re9sed In the period In vthi¢li tre employee's servic$ 8re rec¢ived Termin8iion benefr.ts Bre recognised immedi8lety as èn Expense when the ¢h8rity is OemoThstr¥>ly committe¢ to t&rmin6le Ihe employment of 8ll ¢M0Yet or to Frowide tefminÈlioft benÈfits 1.11 Retlrernttnt bÈneffts Peymellts io ttefineo contribL¢lon retirement benEfit schEmEs are ch8r9ed Es sn expense ès they 1811 due Al costs are expÈnoed tnrovgh the unfeslriGted fund$ Critscal accountlng •&Umatos and Judgements In Ihe èpplicalrt of the charity's at£ouThtsng policies. the tru$iees are FequirÈd to make judgemeni$. e6tim81es •nLf és$umptions about the carrying 8mDunl of essets and li8bililies that 3o ftol readily 8pparent ftDm otre¥ sorceS. Th6 estimates and associated assumptions a ba$Èd on hi&toric81 experien and other fadois triat are considereé 10 tye relevaL AGfv81 results may diffef frDm these esiImale$. Yh2 est..rr&leS 8n6 ur,dertying assumptions ale rÈwÈwed on an Dn#oing bthsis Rev&sions to 040tsrtng ¢stimaie$ 8re reco9nisefS Ihe period in which Ihg estirnale Is Fev15ed vthere trhe revisioo Sffecls only th81 peiio¢, or in Ihe pBrio# Df the rewsion en¢ fyture periods vthere the TevisIpn sffedg btsth current and future perio¢$. Inctsrrt Irom dottatlon6 2nd legaci05 Unresulcte( Re3tricted fvnds funds 702S 2025 Totsl UTrFestricted Restrltted tund$ lunds 3024 2024 Tot#1 2025 2Q24 Don8tions 8nLI gifts Gratyls Donated bJod$l8?rviEBs 12.531 17,858 12.531 17.658 52.$41 2D.6L 18,632 20.606 19,632 40.472 62.$41 52,541 30,189 82.730 4D.467 60.710 15
PEEBLES COPIIMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Incom from other tradlng a¢Uvltle$ Restrl¢id funds 2Q25 Restrtct¢d fund5 2024 Lethng and liceDsitJg ar¥8n9emenis 2.235 Income from Ihvestments Unre8tr4¢ied Unre8trictè fund* funds 2025 2024 Rental income lftterest r6cei¥8ble 6,7QO 5,518 6,730 2.87$ 12.218 9.805 Olh8r Incom¢ nre$trt¢ted Unre$th¢ted lunds funos 2025 2024 Sundry Ir¥corne 640 284 16-
PEEBLES COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Exptrrtdlture Dn ch8rttsbl¢ 4¢VItIeS Ch•dtablt Charltable ExpenditurÈ Expendltur¢ 2025 2024 Dlrgct costs Staf tnsts Project (St8 Consultancy lees Prinling. po$t8ge snij Stslionery In5uI?n 8vbscnption$ B2ftk ch&rges frlest and ligm Rep8ymenl of unu8eé grant CompJt&r equipment R8ts Rep8Ir$ m8inteD8nce Rfu5e dispc1581 Other chatrtabig expenditure 24.509 40.652 411 163 3,498 464 831 3,624 8.941 37.513 222 2.096 3.358 271 687 5.435 12.158 2.791 3,938 1.824 3,325 2,414 4.649 680 659 523 85.775 79.760 8b8re ol support oovemance costs (See ei Gov¢rnan¢ 2.400 5.200 68,179 84,960 ATraly$is by fund UnrestricreLY Resliiaed funds 48,34D 49.850 36.569 50.41E 8.190 B5,984 Support ccgts allocated to attlvltles 2025 2024 GovernEnce costs 2,400 5.2DQ Analysed bth¥tron: Choiitable AGrfiLie6 2,400 5.200
PEEBLES COMMUNITYTRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Net movement In funds 2025 2024 The net movement in funds stÈle& Èfter chaTginullcrediingl. Feps p3y8bl8 frir Ihe independ¢ni e%aminaton ofthe ch8rty'$ fjn6nrJa $1oternents 3.600 6.200 10 Truses None of the Iwsiee5 Ity any per$on$ connected wth Iheml rettived any remun8ratitsn. expenses or benefits from thE during the year. 11 Empltry¢$ The average monthly nvmber of ¢mployeeg during the yeaf Was. 2025 Numb¢f 2024 Number Employment costs 2026 2024 Wages sal8ritt5 Oih&r pen¥ion ctss 24,209 300 8.941 24.509 8.941 There were n¢ employe¢E whose smuèl remunef81Lon w3s rnore th8n £60,000. RemunetatlL3n ?1 kpy man89eMent pérsonttel Key managemefti positsons are filleol by voluDlew ¢iFeG1$ ft0 remuner8tion is re1ve6 by them. 12 Taxatio rhe charity is exÈmpt frtsm tax on Income 8Trd 08ins f811ing wthin sectiDn 505 01 the T8e$ A¢t 1988 or se¢tson 252 of thÈ T8x&lion of ChaFgEable Gains Act 1992 lo the extefit th8É these 8Ee applied lo its ¢haritsble obje¢E$,
PEEBLES COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 13 T#nglbl¢ ftx¢d a¥¥pl$ rot•l pr¢prty Co81 or valubtltsn At 1 O£itsbei 2024 283.381 3.463 286.844 At 30 Sept8mb8r 2025 283.3B1 3.463 286,S44 DeFyrE¢latlon and Impairment At l Qctobef 2024 3.463 3,463 At 30 Sepiember 2025 3.463 3.463 Carylng Amount At 30 Sepiember 2025 283,381 2e3,381 At 30 Septsmber 2D24 283,381 283,381 Land and buiSding4 comprises school 8r8e hub and Eshiels CoEnmunily Woodlancf. The School 8r?e Hub has been ir,duded In tre financial st8terr.enls at a dirECtots' valuation of £180,000 and Eshiels Community Woo(518n6 81 ils cost of £37.514. No dEprets?Iipn i¥ (8rgeO On the heratrIe property as th& dir¢dors ¢on5ider 1116 Increosing In value. The ievaluetion surplvs ot £213,960 1¢ disdoseo In note 17. 14 Deblors 2026 2024 Amount$ lalllng due thIn 4)the year: Olhei 6etrlOlS Piep8yments #nd arcwed Income 7SQ 2.103 1,452 IS Cr6ditor8'. brnount5 lallinF duè on8 Y&8r 2025 2Q24 otner laxalion 2nd S11 gecunty TTEde cFedhor5 Oihei creditor5 A31$ end ¢eferr¢d incorne 14Y 2,991 91 2,400 423 1.473 3,600 5,623
PEEBLES COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 16 Rèvrèmeni benefltscheme5 2028 2024 Definod contrlbirtlon $ch8me Charee to piofit or loss in respeGI of Oefined contribution sthemes 300 The charily oper8te$ 3 defingd tofttritiOrn pension $theme fry 811 qu&lityin9 emfyoyets. The 8ssets cf th¢ si8m8 Ere held separateli Irorn those ofthe ch8llty in sn independently 8dminlsiered fund. 17 Resttl¢ted funds The Income funds of th¢ c)arEty indudè rE$tricLeL¢ funds cumpri$ins the follon9 unexpended baltn of donètyon5 mncl Brants held tsust fur SPfiC purposes.. At I OEtob¢r 2024 Incornln# r¢8ourG¢s Regources expethdeo Tran8T8 A130 Sept8mbeT 2025 Cydin¢ WiihouiAge Floral PeeaS Eshiels Coffimunity Woodland PeeUes Youlh Voice SBS Place BaEed Invesiment Fund Pr¢perty Peebles Common Gcod Exhibition Peebles Commtrn Good Fund- D-D8y 80 Pe¢bles REilway liBfjlege project PeÈble$ P8ths Group Tweedd*le Community Fvnd 5.993 19.254 7.8%4 10.900 18.089 1.125 111,7911 117,0611 14001 1901 5.102 20.282 8.340 519 2D.mO 29,543 20.QVJO 29.543 297 24 203 203 18 1.934 20,090 127 13671 120.0371 745 1,617 53 50 105.465 21396D 3Q,185 149.8501 85,604 213,960 Revaluadon (eserve -20-
PEEBLES COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2025 17 R?$trl¢led lund¥ IConttnuBdl Provlous y8Rr- At l Octobef 2023 Intomlng resource8 Resour¢È$ expended Tronsfprs At30 Sept$mbeT 2024 March Street Mill Cycling Wrthoul Age Flofal Peemes Peeble5 Salmon Anglinll Club E$hiels cLrnurty Vvoodland Community Led Local Development Peebles Youth Voic SBC Place 8aseiJ Investment Fund Property Peebles Ccwntnon Good EXhItIOn PeeblÈ$ Common Gooo f und- D-Day 80 Peebles Railway Heritay projeot Peobles Palhs Group Tweeddale Comimvniiy Funo 5.183 4, 146 13.320 3,277 7,614 15.1831 11,473 16,788 2.255 19,6261 S,993 19,254 2,117 15,5121 7,614 7,672 2.964 17.6721 (J.1001 745 609 20.000 29.543 20.000 29.543 1.1JO 18931 207 1.672 11.2071 12621 203 182 1,CO3 20,090 11,8291 17.6051 1.665 71 18 1,934 20,090 e.46$ 14.994 213.960 42,478 150.4151 11,5921 195.465 213,960 Rev8111rt rÈ$eNe l¥ Unre5tr5cted fund$ ThÈ uniÉsiricted funds ofthe chaFity CDmpiis¢ lh& unexpenoeo balan¢eE ol doristrons and grants wthich 8ie nol subjeth lo spetyfic condiliohs by donors and 9r8niors as lo how they may be useé The$¢ iyclutte esignatso IuDds which have be 5e' dside Oltt of unFesinGtÈQ funds by me trusteès for SPEcific purpo¥es. At i Octobe* 3024 Incomlng resources R&souices expendelf Tron¥fers At30 September 2025 General Design¥ied Fund General funds 88.352 122.974 B8,352 139.933 65,299 148.3401 211.326 65,299 228,285 31
PEEBLES COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENOED 30 SEPTEMBER 2025 18 Uni¢*trl¢ted lunds (coned) PrÈvlous year, At 1 Oclober 2023 Incomin9 r¥$our¢6S R860tsfeES expended TrnnsfeTS At30 S?ptemtJpr 2024 Gener81 Oesign?ted Ftsn¢ General lunds B8,352 106.595 68 352 122.974 60.356 136,5691 1,592 194.947 50.356 135.5691 1.592 211,326 19 Analysos of net 0s¥ets between luDd8 UY)restrlcted fynd$ 2025 Re$trfcted fund$ 2D28 Total 2026 At 30 SEptembtrr 2028.. Tangible assets Current ¥55$ts1lli8biliuesl 39,878 188.407 243.5D3 56.281 283,381 244,668 22$ 285 299.764 5?8,049 UnresirlÈtÈd fund$ 2024 ReStLled Total 2024 2024 At 30 Septemb&i 2024.. T8ngible 855ets Curreni S5seWllièb1t1eSI 39 878 171.448 243.SD3 75.922 283.381 2A7.370 211.326 319.425 530,751 30 Rtkted tran8aetions fheie were no oisdp58bk r¢lat¢(S party trans8¢tion5 durin9 the yesr12Q4. ne1. -22-