Chkrtty reg%$tratlon numb&r SCOSQ520 Isr0￿¥￿￿)
Company re9{$tra￿On 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$8r
Emma Silvey
I￿ppoInts￿ 30 September 20251
{￿pOInted 4 November 2D251
Ilapoint¢d 6 Januttry 20261
(Appointed 4 Novembei 20251
ChY4rlty numbEr IS¢oU&ndl
SC05D520
Comp8ny mJmb¢r
SC432119
Rtgl¥t*rnd offl¢e
The School Brae Hub
Schod Br8e
PEE8LES
EH45 6AT
Inde￿nLIent •xamiTh&r
Andr￿￿kY￿e$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 a￿Unting polici¢s sel put in note 1 to ltte
finanty81 $tsl&ments and comply ch8rily's governing Ootumeftl. the Companies Acl 2006. FRS 102 'Tre
Finsnual Reporung StBndard 8pplicsble In the UK and Republi¢ of Iielsnd" Ihe Ch8nttes SORP 'Accounting
And Reporyng by Charilies". Statement ol Reo)rnmended Piactits applicab5e lo ¢h8fFtse5 Pf8parin9 their accounts in
8c¢ordance wth the Finanrial RepDrtin9 Stsnd?rd 8pplicable in th¢ UK 8né Republic of Ir¢I9￿d IFRS fjD21'.
ObS¢¢tlve5 IrEd advltles
Peebles Community Tw&t IPCTI was formed to benefit the communrty of P?ebl¢s, vthith ￿MpriseS th¢ 3r88 of the
Commu*ity Counul of ThÈ Royal Burgh of Pe8ble5 bno Districl (the eornmunityl. With the f(110￿￿￿9 objgct$ to be
xe105ed followin9 the pringkles of 5U518inable oevelopmenl (where 5UStainaUe dÈv*opment 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 av811a￿t io m8mb8rs of the cammunty and publi¢ ai large with the object of improwng the of
Ille of Ihe commonity.
tD edvance oJmmUn￿Y 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&Se￿atIOn. sustainoble development and
nver$3tion af Ihe n8lui81 environrneni, the m8inlenan¢e. 5mpr0￿ment or provision of eniryronmenlsl
•menities for ihe community andlpr the preserrttion ol buil¢ing$ 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 v￿￿nt¢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 fol￿rd 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 ors8nisat*Dns in Peèbles 8nd surrounding di$tnC15 ICydin9 wlhput
A9e. Peebl6s$hirè Paihs Group, Floral Peebl86. Fee￿e5 Youth Voicel. Thi$ support tak¢5 many forms 2nd iAdude8
adminlstratrrfe wistance. hanttlin9 fu￿5 Bno beTr￿n0.

PEEBLES COMMUNITY TRUST
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORTI (CONTINUED
FOR THE YEAR ENDED 3LI SEPTEMBER 2026
school Bfae Hub
Pee￿￿e5 Communty Tru￿ IPCTI 8nnouncEd 2￿4 it5 plèns to d8moli&h the eK-SeNieeMen'8 Club building In
School Bree. Wth an Option5 Appr8isal presEntsd to membefE forth8 re-oÈvdopment.
DU￿n9 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 H￿h 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 Pee￿e5 and District Men's Shed 8nd the Peace Justi￿ Group rerna￿e6 tenants. Bolh oiow5 afe
thft￿ng.
Reu*e Hvb
The Reuse Hub has r￿n￿n￿ed 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 SO￿01 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$ Per￿Id)
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, loilo*ing aigntficant wotk
and Input from Ihe Town Action Plan Te&m ￿ul￿n0 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$urate Wilh the c￿er
obJ'ectlv&$.
The mai¥Tr objective for 202e 1$ 10 remDvE the brash ft￿lOwIng the fellinp ol wnifers ond ￿mmenCe Ih? r2slothno a5
per M8n&g2ment Plan now &pproveO by Swtt16tt Forestry.
OUtr￿me$..
The main Obje¢￿Ve for 2025 w&s to prepare foi and woc8pd with the fellTrng ènd removal rif the conifer$ 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 Sim￿111 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 voluniȢr8 should go to
Ewao S8ndi$on who oveisaw the 8pplic£tions to Scotu8h Forestry #Ad tnHinl?ir￿￿ dose communi￿On with S8C
8n4 Fofe$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$efol disc￿SSIonS wath. Borde15 Fofe$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 re￿1￿¢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 S￿￿ey, 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 Opera￿ng 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 communi￿110n$ and as
membÈr register ThÈ tasks 8TÈ m8Inly veget8tron mant9emenl and I￿lsOn 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 5ignhfjc*nl
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 a￿SsIble. To thi$ we have )ptAied for # gr8nt
Bnd are ¢JIs￿SsIon 4%ith SBC.
Yhou9h the number of vduntEers h8S fncregsed we wii continue rec￿lting. WÈ wll continv¢ looknD9 for source$ of
fvndiry 10 ensure we can inuea5e Dur level of support f￿the PeebiEsshire p8th$.
From Jèn lo De¢ 2025, 178.5hrs were IDogad. Averag¢ number ol houis pèr monlh by V￿￿n￿er8 was
approximately IS hrs.
Cycling wlthout Age
CWA Peeble$ ha$ Éwo trishaw ￿keS 2nd Me &th2elch3ir blte. We prowde freè of ¢haroe rides W disabled
vulnttmble and SO￿351Y 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 IncJu￿inO the new
aplain. Jvdith DerEWOOd.
Our r*allenoes: m08t ¢h8nties, Is finding fijrthw bGbve voiunlÈ*ts 8na of course funding We were delrghted lo
rerolvo £250 Irorn the Highland Game5 grovp in 2025 as well Zs SOME ELI hoc dO￿ationS 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 P*ble& 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 finan￿r9 thè Eo$¢ cyl h8n9ing b8$kel$, fiew tub6 for the High Streal an
part of tne extre bulbs rewired.
PÈeble8 Youth Volce
A ￿ntinUed focus ol PYV thr)¥9houl Ihis perioo ho& ba&n io Ik%ltn to. suppDrt Ènd signpoBI the young people of
Pe%￿e5 High School via the SL*ool whlth was set up in August 2023. Since its l?unth thrau9h to September
2025. PYV has en9S9ed wth 8lmD$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. Som￿h1n0 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 rese￿e5 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 $tr4frgy to en¥ure il h88
d8riiy on Its fulurE direction and p8ffjcipation fthure projects èncl acti￿ties.
The Boerd ol DiredDfs 8im to Cont￿Ue to be g sell-su$l8ining end finaneialy secure org8nisali¢n anLI on9oing work
canbnue$ to ens￿re 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.
Ida1￿lM Bw
tAsth8el Irdond
Andrewlvriohl
Adri•n Lu￿5
Myri8rn Baete
David Pye
Susan La￿)n
DominicAshmtsle
JDpnna Lono
Graeme Millar
Emma Silvey
IRe6igned 7 October20251
(Appointed 30 SBp*mber 2025
(Appointed 4 N¢vEmber 2l￿5)
(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 kn￿￿edge of an impendL*9 resignation of one
Director Bl the erbtf olthis peNcd.
One nevi Dire￿or 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$¢ Hub. Several p8rt-iime
8ppai￿￿e￿tS hove been made to Re-U$¢ HL4b bs$istsnts.
Th* iwsiw r
port WH$
oved by Ihe B08fLI of Trusie¢s.
Mich3È1 ItÈland
Ch*lf
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 finan￿81 statements in 8ccordance ¥wlh the leims of the Charit￿d5 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 $tstement
I have completed my examlnation. l eonflrm that no matters have come to my attention in connection wlh the
ex8minalion giving me cause to believe Ihttl in any material respect..
accounting rewrds were not kept in respect of the charity as required by seclton 386 Df the Comp8nies Act
2006.
the financial 51atemenls do not accord with those fecords., or
the finanaal ststemenls do not comply wrth the accounting iequirements of section 396 of Ihe com￿ni&S Act
2006 other Ih8n any requirement that the financial ststements give a true and lair view, which is ncl a matter
considered as part of an independent examination., or
the financial ststemenls have not been prepared in accordance wlth the meth￿$ and principles of the
Slalement of Recommended Pia¢tice lor accounting and reporting by charities applicable lo charities
Preparing their financial statements in a￿OrdanCe 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$tm¢nts
Oih¢r incoffie
52,541
30.189
82.730
40,467
40,243
2,235
8D.710
2,235
9,605
12,218
540
12.218
9.805
Total In¢ome
65.299
30.489
95.488
50,356
112.478
92,B34
Exp8ndltLtrè on:
Chgr¢able activitiÉts
48.34D
49,850
98 190
35.569
50,415
85,984
14et In¢om¢llexpendltur*l
119,6611
12.7021
14.787
17.9371
6.850
Transfers bew4een
fund$
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 b*loR¥*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 responsi￿1￿leS 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 regi*er8
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 (SC￿3￿￿1 Regul8tions 2006
185 8meniJeOI. FRS 102 "The Fingnc*81 Reporting St8nd8rd $pplicable in thè UK and RePU￿Je ol Irdand.
I"FRS 10218nd tht Chaolie5 SORP "Accounling 3nd Reporting by ChÈntse$'. 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 an￿tsde the
revèluation of fre8holO prvpertlÈS and lo induoe Invesimènt prop8rties 8nd cetiain fin8p.ual instr￿mentS 81 fair
valuel. The prindpèl accounting Pthirye5 adowed 8fe set beli)w.
1.2 Golng conctr
Al tht time ¥f £pprowEng the fioanGI81 $181emenls, thE trustees havE a rÈasDfiable expectBlion that tho ch8fity
has adequ81e Tesavrces to continue in opeialiDRBI exisi&nce for ibe loieseeable lutura. Thus the tru5tEes
tinu£ to a&DPt Ihe going ccnGem bosis of 8ccounbnu preparing the fin8ncl￿ statemanls.
1.3 Ch*rftsblp fund$
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 $peiific condiiions by donors or grèTilalS a5 to how they m8y be us*d. The
purpo$¢s &nd use5 01 ltte restriuled fv*d5 8fe sei OLrt in Ihe noles its the fin8ncial staiemenis.
Endawmenl fund$ 8re sdbiEct to specific con4iiion3 by donors l*at 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.
Lega￿eS 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
ACCOUn￿n9 pDllol¢
Icontynuedl
1.6 Expendltur8
ExpenLliture is rscogtkised once there *$ a 18981 or constryJLtive O￿lgation to tiantfer e¢onornIc benefft 10 a
Ihird p3rt¥. 11 Is probable that o tr3￿f￿r 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¢ti￿ty 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 E*8rge$ ère 8llce£ied on the POTtitsn of Ihe 8s$e¥s us2.
1.6 T&￿vIble f¢xed 4Esets
Tangible fixed •$$8ts ait inltially measured $t ctrst and wb$8quendy me85ured 6t Q)St Dr vtrluation. net of
eyeci3tion 8ny Impairrnent Icsses.
Depreryabon is reco9nised so as lo write ofl the co8t or vslualion ol assets less their re3idual v81ves Dver theif
useftA lives on the following bases.
Frethol¢ proptyrty
CompLrters
33% straight li￿e b851£
The 9ain oi lo$s arising OD the dispos81 ol an a55ei is determined as the diffÈrence between the sale prO￿edS
¢nd Ihe carrying value ol Ihe èsset. and is recogriised in the slaiem¢nl of finsntsal adiI4tyes.
1.7 Impalrment of fixed as¥et*
At egth repr)rting eno dale. the ch$nty review5 the c8rying Brntsun4& of Ils thngible assets tg delefmine
whether therè Is any iTrOic8tion thai those assets h•vÈ suffereo Sn itTrpairffteTrl loss. 11 any 8￿ch Indic8tion
exi&tE. the recoverable 8mouni or the èssei is e&11ffl8teO in ordei lo determine thè eyt8nt of thÈ imp81rmenl
1.8 Cash and equlv418nts
C8sh and ¢a54 equiv8lenl¥ irtdude cash in hand. deposits hel¢l &t rall %%ryth b8nks, other shDrt-term Iiouid
inveslrneni$ wiitt on9inal m81uriue5 Df Ihree monih5 or less. ond 08nk Qverdrofts. 88nk overdrafts are show
within boFrowongs iry t￿rrentl￿a￿lI41Iets.
1.9 Flnkn¢l*l In$truments
The challty h95 d2cted 10 apply the provision5 01 S&diorT 11 'Bayc Financial la$iruments' ané Settion 12
'Oiher Financ131 Instruments 18sues' of FRS 102 to all ol ils financial instrvments.
Financt)r IIIStrutriÈnis 8re recL9nised In tme ¢h8nty's bBl8nce shee* when the charity bec¢mes psrty lo the
contrauu?I provisions ol th# instrument.
rin2na81 assets and li8bilityes are offset, Vfilh the net 3rv.ounts pr$$enteO in the financial statements.
therE IS 8 leg$lly enforresble rig￿t to sti of* ihe reeogni$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 re￿Ipts discounted al g market T&tÈ ol iTriere3t. Financial 88sels
dessifieo ag r￿1V301¢ w.thin one yèar ?re not 8mort15ed.

PEEBLES COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEOI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
A¢coun￿n# poll¢le¥
Icontinuedl
Ba&c finanoal 113bilities. induding uedrtOf8 and bank loans ere in￿011¥ 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&$slfiec es p8yable
V￿thIn ¢ne ye?r ?fe not 8morb5ed.
Debt In8iwmentS 8rè subsequenly c*rrieO at 8mortsseé cosi. ￿sIng th8 effectN8 Interest r¥ie method.
Tra¢le uediiors are obli98tiong to pay lor 9ood$ or that have been 84uir8O in the ordin8ry courstr of
ope181ioTrs suppliets Amounts payèble are d$ssified as ￿rtÈnI li8bili￿es If p8ymeni Is due within one
y68r or less. If not. they Bre presented as non.cvrrent babilitre$. Trade credn015 are recogTh$*d In￿allY 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 ￿n￿S8& holidey eF)btlem8Tr.t Is re￿9￿sed 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 ¢M￿0Yet or to Frowide tefminÈlioft benÈfits
1.11 Retlrernttnt bÈneffts
Peymellts io ttefineo contribL¢l￿on 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 èpplical￿rt of the charity's at£ouThtsng policies. the tru$iees are FequirÈd to make judgemeni$. e6tim81es
•nLf és$umptions about the carrying 8mDunl of essets and li8bililies that 3o ftol readily 8pparent ftDm otre¥
so￿rceS. Th6 estimates and associated assumptions a* ba$Èd on hi&toric81 experien￿ and other fadois triat
are considereé 10 tye releva￿L AGfv81 results may diffef frDm these esiImale$.
Yh2 est..rr￿&leS 8n6 ur,dertying assumptions ale rÈwÈwed on an Dn#oing bthsis Rev&sions to 040tsrt￿ng
¢stimaie$ 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¢i*d
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
R8t*s
Rep8Ir$ m8inteD8nce
R*fu5e 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 AG*rfiLie6
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
$1oternents
3.600
6.200
10 Trus*es
None of the Iwsiee5 Ity any per$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 r￿e1ve6 by them.
12 Taxatio
rhe charity is exÈmpt frtsm tax on Income 8Trd 08ins f811ing wthin sectiDn 505 01 the T8￿e$ 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¢p*rty
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 her￿atrIe 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 S￿1￿1 gecunty
TTEde cFedhor5
Oihei creditor5
A￿￿31$ 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 tofttri￿tiOrn pension $theme fry 811 qu&lityin9 emfyoyets. The 8ssets cf th¢
si*8m8 Ere held separateli Irorn those ofthe ch8llty in sn independently 8dminlsiered fund.
17 Resttl¢ted funds
The Income funds of th¢ c*)arEty indudè rE$tricLeL¢ funds cumpri$ins the follo￿n9 unexpended baltn￿ of
donètyon5 mncl Brants held tsust fur SP￿fiC purposes..
At I OEtob¢r
2024
Incornln#
r¢8ourG¢s
Regources
expethdeo
Tran￿8T8
A130
Sept8mbeT
2025
Cydin¢ WiihouiAge
Floral Pee￿aS
Eshiels Coffimunity Woodland
PeeUes Youlh Voice
SBS Place BaEed Invesiment
Fund
Pr¢perty
Peebles Common Gcod
Exhibition
Peebles Commtrn Good Fund-
D-D8y 80
Pe¢bles REilway liBfjlege
project
PeÈble$ 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 cL￿rnu￿rty Vvoodland
Community Led Local
Development
Peebles Youth Voic
SBC Place 8aseiJ Investment
Fund
Property
Peebles Ccwntnon Good
EXhI￿tIOn
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
Rev81￿￿11￿rt 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
(con￿￿￿ed)
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
ReSt￿Lled
Total
2024
2024
At 30 Septemb&i 2024..
T8ngible 855ets
Curreni S5seWllièb￿1t1eSI
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. n￿e1.
-22-