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 pr*5tntin8 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•$arNnd8dl and A(co￿tIn6 and ReFfrtiry bv
tharltles: Statemert ol Recornff*nded Prattice aPF4i¢able iotharf(ies prepBrlng the1racC￿nIs1naeCOrdèr￿e w￿h t
Fi￿￿1•1 Reryytlry Stsndèrdappllcabk In the UKand Republkol Ird3nd Frts lo21450n￿nd￿d In (knobeT 2019 leffertlm I
January20191.
Structure. GoverTr•nee Ind M•naiement
Con$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 n*et Its wrFQ5e&
Th2 BDard LrfTrustees meetsasa matter of (ourse a quarter￿￿o51s. The Board olTru5te¥sconprl*sthe 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, tt**s 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$been cNarllaLqe pxpj5esty*.a￿ In partwJ&r.theoLVifv￿a￿:
Toa(fvarKe the rellef Of￿￿rty in uFVerTay￿￿￿ Perth51Hre
Toprc*7K*etheathartsmert Ofcitizer￿1or¢onWNWth￿k￿nl UFvrTay
Hi8hknd Pertlthire
ToadvarKe the Tel*fofthi* in need ttyreas￿ (éage, IN ￿3*￿￿￿•t0rrtV.fin•rt0I hard￿￿p(yOther
(fLqthntage inthe UFoerTayregw)ncé HigNèThl Perthtse
LITA￿￿ was ￿￿ered asa seForate tharityintytsrt0carry￿Wc*kt10t waskniti3ted tyclKJrth5 in the u￿rTaY region.
The needforthe actMt*sof wasfirA ata Cmrnnty Ewgerr£Trt Day. tr8ethert￿￿￿Wst
representativesfrom kxal c￿rche4 ccffimw*ty Interest 8riWPStlwtwere wtnesgr¥the hardship ca￿d
byfinartkiLwKlaLFthyAal ￿ n*ntal¥wlneratrifrt*
Tlweare marry mitlat￿￿st0athr￿s%art￿Mrtyinthe regknL ReKwrtatP&tsL￿thec1￿Che4(yEI￿Satk¥ts•ThJ grcdw5
iJMJK*d inthe del￿ryof these Iritlatp￿ meet ￿ a regukrbJSisattheArtFr4￿rtyW￿kIryGrQ￿￿ ThLs grLWP receNes
rewrts onthe relevant actTrittes wrthinthe regKm cry*irrtJ¢xtsty re￿w$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* anavdidtoalv*7ate the inNethate Yo￿￿)n of fvn
food¥wchers dothlrg orot1*r￿e$9ty.
Achievements and Perfornwn¢e
Duritw the ￿ar under review,the Tru5teeswkVJrtedoRr350 iThfthLsar¥J IvJJ*l￿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 èxr*ndlture has toen forthe dlrect ber*lrt 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 derK*s 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 rè*Msthat 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
DLr*tlcxtsfrom 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 rr*et 5pecttlC need5. A example olth15W85the Bnng t4 Uuy
Sr41eihJi we htrjted InJ•nuary 2024. at wlkh we rthlsed £2?29 specWltyto help 12 hw*hddsththt suflertdfrorn *vere
IIL*xI 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 rèl*f. 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 thefiJrk*that 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 orfan*lles 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 theftnaT*lal 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 k*riod. 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 payn*nts
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 y*ar
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
Totalpayn*nts
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 C*tember
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 acccfthr*e 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 aRenc*s
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
2*72
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 Decemb*r2024
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
O*nce *
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 tI*dIscret￿nOf Trustee51nfvrtherar￿e0f n*etiwy tk charWspwpKsd as
Set W￿￿kn the Deedof Cor6tituttO
RestrirtedfiJrWJsmoyon￿ie e￿nd￿ InfurtherarKe dthe SFoofK wrw*5forwthkh Erantswere gbRn.
8 Rd•tèd p¥rytran5Xtknn5
No rerNneratfw orreimbur*mert clexFerrfeswa5PdidtoarydtheTru#eesor anycithected durlrrf tle
perbj under revlew.

Upper Tby Antl.poverty Support Group
Independent Examlneh Reportto theTNs*es 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 O*rttiesandTrustee
InstAn*nt1S¢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$a￿nded iTrOrtober 2019
leffertl¥e lJanuary20191. The chailty'StrLSteescon51thr thatthe audm requiTerrEnt of Reeulatkn 10111 Idl of the 2006
Accounls Reiulations doe5 ap&ly. It Is my resp)nsiblliry toexamk* the accounts asiequiied Lbnde15ettI￿ 4411) Icl of the
tal￿t05t0[e whether ￿rt*U￿r matters have corneto myattentiorL
Basbof IndeDendeni exwthe*sststeme•t
Myexamination iscarrlÈd(xJt inatcordarKe with Re8ulatknfi Ilof the X￿6 A£countsRegulation& An examinatlon includes
revlEw dthe account1￿ recw& kept charfty and a c()rnparknofthe acc¢wnii wesented wlth tho* ￿cL￿d5. It also
intlude5cortsideratlon of aryunuyjal itemsow discb￿re$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 nwier*l 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