2024-12-31-accounts

Upper TayAnti-povertySupport Group Scottlsh Charfty No- SCO51807 Annual Report and Financial Statements For the year ended 31 December 2024 Cont•nts Tr¥taqi' R•wt St•t4m•rtd h(￿pts Ind p•ym•rti Mrtts toth• FI￿￿•1 St*t•m•nt• Ex•mlr•li R¢rA io Pale I

Upper Tay Antkpoverty Support fjroup TNstees' Annual Report For the year ended 31 December 2024 The Trustee5 ha7•T ￿easure in pr5tntin8 thelr repJrt trqetherw￿hthefifta1Y1I1 stètementsfur thE ￿11 ended 31 DecernbeT 202 R•f•r•n¢• and Adminlstsatl¥• Inlorrn•tlon Upper TayAn11-￿erty gJpwrt Grwp Knownas: UTUSG th•rlty numblr dr•s$ cull1￿1nrt,Ab•rf9lth. P•rth5hlre, PH15 JW Th• Trnstees¥tho dufkni theyearwerv. TheTiusLees p?5ent their annu•l reptyt t4eth•r wlththellNn¢l81 rt•temertsof rhe ch8rttykntheyoar ended 31 Decerntor2024. The finarrtial Aaternents hwe been wepare.d In ac¢ordaKe wlth CharttlesaThlTrurtee lrNest￿￿rt Ik¢xbndlAct 2COS.the Char￿lesAC£ounlSlsc￿I?nd} RpBulalk￿5 2c¥)6 l•$arNnd8dl and A(co￿tIn6 and ReFfrtiry bv tharltles: Statemert ol Recornffnded Prattice aPF4i¢able iotharf(ies prepBrlng the1racC￿nIs1naeCOrdèr￿e w￿h t Fi￿￿1•1 Reryytlry Stsndèrdappllcabk In the UKand Republkol Ird3nd Frts lo21450n￿nd￿d In (knobeT 2019 leffertlm I January20191. Structure. GoverTr•nee Ind M•naiement Con$t￿lI￿n AP56 k'ol¢lsli l￿W￿ra￿d0￿0￿IJ&t10fi ￿ saoi. The Owrtty has4 ttAfodrr xrucrure t￿t corny Board dTrurteesand mem￿($. All Lrfthe Trustees a￿ MernLRrs. The C￿rIt￿sOb￿ttl￿I structure, Rowrnènce and mana¢emert wranKementsar¢ setout In Its c￿t￿ul￿d¢￿￿rneTrt. ppolntffl•iit •mO traknlThi ofTNiieeJ The Board of TwsleesrÈ￿ÈWSthÈ Sk1115ar¥Jex￿rj￿nce represerted tytheTru5tees¢Thon annual ba51&soastoen5we ih•t thes¢ skjllsare relevant and gjfflclertfor the charitylo net Its wrFQ5e& Th2 BDard LrfTrustees meetsasa matter of (ourse a quarter￿￿o51s. The Board olTru5te¥sconprlsthe keyoffKe hoKlers and reWesentat￿$0f th2 wldercomrnunity. New Tntstees •rt inti•lly¥pwlnted by tl Boardof Trustee5. All Trustees a￿ requlred to retire. and IF r￿MI￿ted.to Aarofor re-electk)n alan annual ba￿S at the Ann￿1 Ge￿131 Meetlrry. Newty•winted Trustees recofve an IndLftlon, tts of le￿￿nt documenTatbr. and a￿dIrected torewrrt KuldatKe on the resF#Y*tJllltlesof a Trusree. ￿lTrUS[ee5wer2 IrNhedto a tralnlr8 ewt on5th February2025. Thetroinin8 premded an UFthte Tr5￿￿1b1NtlesC￿c￿r￿tytru5leesandthe rThxt fecent 8ubJance iswèd biOSCR. (￿sE1t￿l0￿%tIP￿IIt•s • M•xin￿M of twehie TnJtee5and a minim￿mOf fvetnJsree¥ pale 2

Upper Tay An￿-poverty Support Gyoup Trustees. Report Obje¢tl¥es and Art￿ltIeS Charfuble purposes UTAPSG ha$been cNarllaLqe pxpj5esty.a￿ In partwJ&r.theoLVifv￿a￿: Toa(fvarKe the rellef Of￿￿rty in uFVerTay￿￿￿ Perth51Hre Toprc7Ketheathartsmert Ofcitizer￿1or¢onWNWth￿k￿nl UFvrTay Hi8hknd Pertlthire ToadvarKe the Telfofthi in need ttyreas￿ (éage, IN ￿3￿￿￿•t0rrtV.fin•rt0I hard￿￿p(yOther (fLqthntage inthe UFoerTayregw)ncé HigNèThl Perthtse LITA￿￿ was ￿￿ered asa seForate tharityintytsrt0carry￿Wckt10t waskniti3ted tyclKJrth5 in the u￿rTaY region. The needforthe actMtsof wasfirA ata Cmrnnty Ewgerr£Trt Day. tr8ethert￿￿￿Wst representativesfrom kxal c￿rche4 ccffimwty Interest 8riWPStlwtwere wtnesgr¥the hardship ca￿d byfinartkiLwKlaLFthyAal ￿ nntal¥wlneratrifrt Tlweare marry mitlat￿￿st0athr￿s%art￿Mrtyinthe regknL ReKwrtatP&tsL￿thec1￿Che4(yEI￿Satk¥ts•ThJ grcdw5 iJMJKd inthe del￿ryof these Iritlatp￿ meet ￿ a regukrbJSisattheArtFr4￿rtyW￿kIryGrQ￿￿ ThLs grLWP receNes rewrts onthe relevant actTrittes wrthinthe regKm cryirrtJ¢xtsty re￿w$t￿ needky AKh actv11t￿ Mefflbersoft￿ Antk potsertyworknryg Grwpare attivetyerKtyJragedtobeccffne MeMbersoFur￿. The pr&r￿1paI actwity ol UtAPSG i%to MIertfy￿dmtIJaklaTh￿ familesthatare strLylirewrth skrt4emi finaKial drfftulrydue toan unexFected¢harye IntircLtymStarKe& Potentkil berth41r￿afe referrd tot￿ Tn￿ee$wlK1wFll r￿￿t tircumstarKesar41. Lfthwhtfft. tlywill akV(fv anavdidtoalv7ate the inNethate Yo￿￿)n of fvn food¥wchers dothlrg orot1r￿e$9ty. Achievements and Perfornwn¢e Duritw the ￿ar under review,the Tru5teeswkVJrtedoRr350 iThfthLsar¥J IvJJl￿t0a tOta1va￿ of£19WI12023. £117861 Tr award5were typKaltytn the ray rf£5O.£Sc￿0￿1￿rf1 exceed £U￿tOa￿r%b￿ indmdual 1xfam1￿th￿r a 12 rn￿th pemd

UpperTay Antl-poverty Support Group TNsteu' Report HnJnclal R•vlev4 Inthe year under r￿W UTAPSG has ratsèd fvndsof £23SIOfrern Brants, knatkn5arnJ fundra151ng 8ctMtlek E%￿nd￿e In the perlodtot8lled £20.241. reyJhlr¥ In a net surpluslor the yearof £3,26912023- É1SA621. Apart Irom InsurarKe and admlniAratl¥e costs Of £440.all other èxrndlture has toen forthe dlrect berlrt of farnilydsand recehed fina￿la1 5UPPXt. The ba￿[￿e ol lunds held ty l￿AP￿ at 31 December 2024 was £18,77112023-£155021. The fvnd5 are held In a sln8le bankojffént Itt￿rtt. Reserves Pollcy VTAPSG derKs IrKome from pifvate donatlongand grant kncornt. All servlcesare wovldedon an unpald woluntarybasi5. chority has ￿ erryjknsand ¢)verhèadsare mlnlm•l. ThtTrustttshaw a OKvto1￿1ktand m•k>tsln rèMsthat rewesent at least 6 months, worth dluture Ixjdgeted ex￿ndIt￿re. At 31 Oecembw2024th¢ reser￿ ￿£18.711 were entlrejy repre5erted ￿ bankbalancesl2023- £1SJ021. Plans fi)r the Future DLrtlcxtsfrom kndwuals a￿££￿1nu1￿ tEJfiow Into1￿ chJrlty'S unrestrfctedfvnds reiular L￿5. However, the maln souite of funding WIM ccrtinutto be from 8rantsawarded ty L(Kal Government a4erKksat)Jc￿rI14bl￿ Irust& The x¢Fe UTAPSG'S fLrture actkntles wjll deterrnlned L4r8e￿ bythe avalLqblltyolirBrt fiJThlky to81e￿te flnjrtlal haidshlp, arnltg ¢JJf 5LKcess in •A)Iwr¥ foryjch grant UIAPS1i wii abOco￿l0er targettedlulld rd151ng e%rbt5to rret 5pecttlC need5. A example olth15W85the Bnng t4 Uuy Sr41eihJi we htrjted InJ•nuary 2024. at wlkh we rthlsed £2?29 specWltyto help 12 hwhddsththt suflertdfrorn vere IILxI dama8e In BallinlLdx. Afurt￿r èxample wa5the£850raWtosupport a k£al resbdent who hada fire at thelrcottaBe tn January 2025. UTAPSG VAII to providE short-teim flnanclal gjpport to IndMthakar#4 famlllEswhoaie eKpEr5erKlry flroKlal thfftuty. It Is not the rem￿01 UTAPSG io provlde lore-term thbt rèlf. AvArds%￿lI,therelor, ￿ ref•tlvtlysrnall In vah- tyWa1￿ lessthan £500 and IlmSted to £l.OW forarry lTrJMiknaVfafflilymT a 12 Month perlo Thanks The TruSteeSw￿￿ Ilke toexlend Ihelr thankslOtheoryanis•1ioMind indMdua15 wl¥•have athd thEI¥ 5UPPJrt- Th15 I￿lUd￿$ the kY•lgouemment 1genC￿￿o￿l charltl2ithat ha￿ ecrtrlbuteé thefiJrkthat we hJ¥e teen •ble todeplty. In 2024 the foll(MIN4 w￿￿￿tionS have granted fvnd5 to UTAPSfj'. 8asll Dèaih Enc￿nted Forest Perth and Klnro55Cour£ll Foundètlon cO￿a FourthtlDn Lc(hTayand Glen Lwn Churches The TrU￿te5w0ujd Ilketothankthe mom￿r5 of the Antl-kYAerty Worklrkq Group att ast￿ ew and ears ol the charfty In ￿lp1Thg to Identfy Indhdduals orfanlles whoM)uld bentfft fromthe finartial t￿( we are able t¢ offer. Our slncere thank% mu5t,0[c￿￿￿.31sD8O tOfwrvoluntÈÈis wlho make •lltNg hap￿Th. Pdse 4

UpperTay Antl-poverty SupportGroup ststement of Trustees, Responsibilities Thè Trurteesare re￿￿bIef01 p￿p0￿M& the Trurtees. Annual Rewt ar4J theftnaTlal staternents In accordance w￿￿hthe United Kin8dorn Accountir% stsndards Iunlted Klngdom Gerkrall¥AcceptedAccouniiryg Prartlcel andapplKable lawand re#ul•tlons. The law aPk4i¢able to char￿lesre￿lre5theTru5teesto preparefirtanclal staternentsfc< each finarKlalyearwhkh a true and fairview of the state olaffair50ft￿ c￿rIty ofthe Incomlag re9)uTces and applkatK)n of regxrcesof the charityfor that kriod. In p￿parIngthe5e final￿la4$tateMentlthe Trustees are requlredto: selett witable accountlll8 IK)licles and t￿Trapp1Ythern conystertty.. obsefft the meth(wJsand princlples in the Charlties SORP,. make judgernentsaTrJ estiMatest￿t are reasonatle and prudent,. state whether aP￿Kable accountin8 Standardsha¥e been followe¢sublect to arymaterlal departure5 discknedarnl explalned inthe finarKial 5tatemerts- and preparethe fin0r￿la1$tateMents0nthe£O1￿ co￿eM baslsunkn f£ Is inappr4VMiteto presume that the£har￿wl1F cortinue in busithess. The Trusteesare resp￿sib￿for keeping proper attountire recordsthat dlxkKewith ￿SonatIe accuiacyat anytimetl finantlal p}$￿1￿0n0f the charityandenablethern to ensurethat the financial staternentscom￿yWfththe (harltiesandTrustee Investft*nt ikntlandl Act 21x15.the ChafitiesAccounts l%otlandl Regulat￿n$ 2(1)6 las amendedl andthe ￿￿￿lS1onS0f the constitutlon. The TTU5teesare alsore¥x)nsibleforsafeguardln8the assetsofthe chartyand hencekntskI￿ reasonaLYe steps forthe prevent￿ and detection frffraud and other irregularf(ie& 8E5

Upper Tay Antkpoverty Support Group Statement of Recelpts and Payments forthe year ended 31 December 2024 Year ended 310ttember2024 Unre5trlcted Restrkted funds fund5 Yearended 31 December 2023 te Totsl Recelpts Donations fjrants her Incw 5399 318 2.329 19318 2329 3345 Tot•lre¢elpts 4.863 18.647 23,510 Payments PaymentsreLitfj￿ dlrecttytochar6table act￿tte$ 5 3.491 16.750 Total paynnts 3.491 14750 20,241 .182 kncomkng resources beforetr•n$fers 1.372 15,462 Transfers 181 Net Th￿Ven￿t h)lunds 15A62 Re¢ontili•tK)n of fund baloncts Balance at LEginning of year Net rn￿￿e￿nt infund5 7.364 3.269 15A62 Balan￿ at end of yar 9.518 .771 15,502 Yearended 31 D￿eMber21)23 Unre5trkted Restrkted funds fuDd5 28 weeksto 31 Decernter 2022 Total Receipts Donations Grants OtherlrKome 539 3.345 Total rerepts 8,744 PayThnts Payments relating dlrecttytocharr(able acthities 536 Totalpaynnts S36 ts,182 Netlneomln8 fesour¢es 15,462 At￿nCl￿tIOn offund balan£es Bala￿e at tegrnning of year Net mcNement infjJnd5 8.ty38 ISA62 8alanceat end of year 7.3fy1

UpperTay Anti-poverty Support Group Statsment of Balances as at 31 Decèmber 2024 31 31 Ctember 2023 te 2024 ent Ps5•ts C2sh and bar balarKes 15502 NetAss•ts ,771 15,502 Fuhds of the ¢har Unrestrftted IrKorneFund5 Unre5trKted FthryA% Re5trictod In¢orn•Funds Restrthd FurK15 7.364 771 155D2

Upper Tay Antkpoverty Support Group Notes to the Financial Ststements for the year ended 31 December 2024 l Basb of accountlng These accounts halt been wepaiedon the ReceIPt5ar￿ Payrnents b3515 In acccfthre with the (tharltfje5andTrustee 2 Dgnatknn$ Yearended 31 December2024 ￿n￿$trItted Restrirted nds fvnds Yearended 31 Decemter 2023 To￿1 Donatlonfrom corpjrate organlsatlon Donationsfrom ind￿Idua 1.863 5359 I￿63 5399 Grants Year ended 310￿Mb￿2o24 Unrestrkied Restthied funds fvnds Yearended 31 December 2023 Total Granlsfrom UK 6¢)vernmant aRencs Grantsfrorn charitabletrusts 6318 io. 16?18 6?18 13.(KL) 19318 6900 3tx)o 19900 4 Otherlncorne Year ended 310ecember 2024 Unrestrkted Restr￿ed fund5 funds Yearended 31 December 2023 Totsl Fund raigng actNit￿5 Fundstransferredfrom charf(ie5 2329 2329 3.435 3.435 2329 2329 Therrustees of Aberfellfv Parish thurch 01Scotland IAPCI. reglstered charstynumberSC07899. had establlshed ￿rdshIp fijnds in 2022forthe wrrwof identfyin8and a551sting IndMdualSar￿ frdrnille5that were experlenclng finarKlal hardship. Followi￿ the reglstratlon of UTAPSG as a separate charity,the TfU5teesof APCresofvedtoiransferthe balar￿e its hardshlpfund5to UTAP56. At%)tal 01£3345 wasirarderred fromAPCto UTA￿ In 2023. 5 Payments relatknB dlreaty to ¢h4fftablearttvltles Yearended 31 December2024 Unrestrtcted Resttlcted funds fvnd5 Yeaf ended 31 December 2023 Total Fundsgrantedtolndlvldualslfamllles Fo￿j and fr)d vouchers Funds for clothirg. e￿rgyand equlpment Fundlng of children's actmtles Administrative andothercosts 1999 9?31 272 2536 3.347 11,012 5.220 4242 2224 1,100 396 1.681 34 2,536 Mo 428 3A91 16.750 20,241 13.182 Pa8e 8

Upper Tay Antl-poverty Support Group Notes lo the Financlal Ststements for the year ended 31 December 2024 lcontlnued) 6 Cash and b•Dk balances 31 Decembr2024 Unrestrfrt•d R4strkt4d funds funds 31 De(enknr 2023 T•tsl Bank bBlar(es 9519 9,252 18.7n 15502 9.519 9,Z52 18,771 15502 The bank bala￿e[shehj In a sknele current account with the Bank of kntlard 7 Funds Balan<4 at 31J•nu•ry 2024 Once * 31 DÈteb)kner Z024 In¢omlng Resources ¢MKoing Reso¥r Trnnsle Uniesirirted Fund5 8,138 13A911 116,7501 9518 Re5trlrted FuThJs 7,364 1&647 9,2S3 Totèl 15,502 23,510 120,2411 18.771 unrestricted fv[￿S lnaY￿exPende￿at tIdIscret￿nOf Trustee51nfvrtherar￿e0f netiwy tk charWspwpKsd as Set W￿￿kn the Deedof Cor6tituttO RestrirtedfiJrWJsmoyon￿ie e￿nd￿ InfurtherarKe dthe SFoofK wrw5forwthkh Erantswere gbRn. 8 Rd•tèd p¥rytran5Xtknn5 No rerNneratfw orreimburmert clexFerrfeswa5PdidtoarydtheTru#eesor anycithected durlrrf tle perbj under revlew.

Upper Tby Antl.poverty Support Group Independent Examlneh Reportto theTNses ofUpperTay AnWovertvS￿PPllrtGrwp R•spert￿4 mponslbllWès oftrnsteu ifid ex•rnkner I rem onthe acthJntsoIi￿ charfty lor ￿ar endEd 31" DecEmber 2Q24 wNchare set out on pages6to9. Charltrfstrust￿o￿ rESp￿the we￿ratIon0ft￿ arcowts in acc(Ythll£e %wth the OrttiesandTrustee InstAnnt1S¢otlaN¢I Att 200s.the Chèrf(iesAcccAJnt5 IkotlaThll Re£ulatlOn5 2006 la53mendedland kcountI￿ arKI Repgrtity by0￿r(li&s StaterrÈnt ol Recormendeil Practke apFdlcable to(torttlespreF¢rlng their aCc￿J￿5 in a¢ctydarKe wkh the Finarrhil RerQrt1￿ Stand•rd app1Kab￿ in iliv UK ¢irvJ pf Ireland (FR5 IOZI a$a￿nded iTrOrtober 2019 leffertl¥e lJanuary20191. The chailty'StrLSteescon51thr thatthe audm requiTerrEnt of Reeulatkn 10111 Idl of the 2006 Accounls Reiulations doe5 ap&ly. It Is my resp)nsiblliry toexamk the accounts asiequiied Lbnde15ettI￿ 4411) Icl of the tal￿t05t0[e whether ￿rtU￿r matters have corneto myattentiorL Basbof IndeDendeni exwthesststeme•t Myexamination iscarrlÈd(xJt inatcordarKe with Re8ulatknfi Ilof the X￿6 A£countsRegulation& An examinatlon includes revlEw dthe account1￿ recw& kept charfty and a c()rnparknofthe acc¢wnii wesented wlth tho ￿cL￿d5. It also intlude5cortsideratlon of aryunuyjal itemsow discb￿re$lTrthe account4 aThlseeks exFlanatlonsfromthEtrLStees corremi arrysuch rnatrr% The prctedures undertalen do not prowde all the eVK1e￿ethat wr￿d te requwed in ana￿1[ and cc4wuenttyl (k) not exswan•wlit opinHJn on thewewgfven by theaccourrt& Independente￿rnin•rf$ staterrKJnt Inthe coJse of myexaMIna￿Ory no matterhascometo mvattertK￿.' I whlch ehesme reamts￿ cause io belleVe￿￿9t in any nwierl resrettthe requiren￿￿t& to keep accountlng T￿OrdS kn accudancewlthSectkn44(Illalofthe 2005 Actand RegulaiK)n4 2006AcCo￿ts Regulat￿￿$ IOFYe￿re acc0untswhlthacc￿d withthe accounliw rewrd5arKI cornp*wlth Rewlath?n 9 21XJ6Accounts Regufatio have Th)t teen rnet, L to whlch,kn mvophit0fyattent￿ThShwkI be drawn Incfderio enaNe a prorer ￿n￿rStan￿ng oftheat￿ntSto bè reached. 13th March 2025 Pa80 10