Upper Tay Anti-poverty Support Group Scottish Charity No - $C051807
Annual Report and Financial Statements
For the year ended 31 December 2025
Contents Page Trustees' Report 2-4 Statement of Trustees’ Responsibilities 5 Statement of Receipts and Payments 6 Statement of Balances 7 Notes to the Financial Statements 8-9 Independent Examiner's Report 10
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Page 1
Upper Tay Anti-poverty Support Group
Trustees’ Annual Report
For the year ended 31 December 2025 The Trustees have pleasure in presenting their report together with the financial statements for the year ended 31 December 2025.
Reference and Administrative Information
Charity name
Upper Tay Anti-poverty Support Group Known as: UTAPSG
Charity number
$C051807
Address
Cuilaluinn, Aberfeldy, Perthshire, PH15 2JW
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|---|---|---|---|---|
|The Trustees who|have served|during the year were:|
|Karen|More|Independent|Chair|
|Judy Ewer|Secretary|
|Adrian|Ewer|Treasurer and|Deputy Chair|
|Elizabeth|Bruce|(resigned|11 June|2025)|
|Anna|Glover|
|Lesley Whitwood|
|Mairi Macadam|(appointed|11 June|2025)|
|Mary Sherriffs|(appointed|11 June|2025)|
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The Trustees present their annual report together with the financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) as amended in October 2019 (effective 1 January 2019).
Structure, Governance and Management
Constitution
UTAPSG is a Scottish Charitable Incorporated Organisation (a SCIO). The Charity has a two tier structure that comprises a Board of Trustees and Members. All of the Trustees are Members. The Charity's objectives, structure, governance and management arrangements are set out in its Constitution document.
Appointment and training of Trustees
The Board of Trustees reviews the skills and experience represented by the Trustees on an annual basis, so as to ensure that these skills are relevant and sufficient for the charity to meet its purposes.
The Board of Trustees meets as a matter of course ona quarterly basis. The Board of Trustees comprises the key office holders and representatives of the wider community. New Trustees are initially appointed by the Board of Trustees. All Trustees are required to retire, and if nominated, to stand for re-election on an annual basis at the Annual General Meeting.
Newly appointed Trustees receive an induction and copies of relevant documentation, they are also directed to relevant guidance on the responsibilities of a Trustee. All Trustees were invited to a training event on 5th February 2025. The training provided an update on the responsibilities of charity trustees and the most recent guidance issued by OSCR.
The constitution stipulates a maximum of twelve Trustees and a minimum of five trustees.
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Upper Tay Anti-poverty Support Group
Trustees’ Report
Objectives and Activities
Charitable purposes
UTAPSG has been established for charitable purposes only, and in particular, the objectives are:
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¢ Toadvance the relief of poverty in the Upper Tay region of Highland Perthshire
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¢ Topromote the advancement of citizenship or community development in the Upper Tay region of Highland Perthshire
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Toadvance the relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage in the Upper Tay region of Highland Perthshire
Activities
UTAPSG was registered as a separate charity in order to carry on work that was initiated by churches in the Upper Tay region. The need for the activities of UTAPSG was first identified at a Community Engagement Day, bringing together the views of representatives from local churches, schools and other community interest groups that were witnessing the hardship caused by financial, social, physical or mental vulnerabilities.
There are many initiatives to address anti-poverty in the region. Representatives of the churches, organisations and groups involved in the delivery of these initiatives meet on a regular basis at the Anti-poverty Working Group. This group receives reports on the relevant activities within the region and continuously reviews the need for such activities. Members of the Antipoverty Working Group are actively encouraged to become Members of UTAPSG.
The principal activity of UTAPSG is to identify individuals and families that are struggling with short-term financial difficulty due to an unexpected change in circumstances. Potential beneficiaries are referred to the Trustees who will review the circumstances and, if thought fit, they will approve an award to alleviate the immediate need through the provision of funds, food vouchers, clothing or other neccessity.
Achievements and Performance
During the year under review the Trustees have continued to support individuals and households to the value of £17,158 (2024 - £19,801). The awards were typically in the range of £50 - £500 and did not exceed £1,000 to any single individual or family apart from one exceptional circumstance, towards which we donated £1,975 after a specific fund raising appeal. Over the course of the year, UTAPSG has touched the lives of several hundred individuals and family members by providing food, buying essential goods, paying for childrens’ activity days or providing cash to cover short-term financial needs.
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Upper Tay Anti-poverty Support Group
Trustees’ Report
Financial Review
Inthe year under review UTAPSG has raised funds of £21,465 from grants, donations and fund raising activities. Expenditure in the period totalled £17,644, resulting in a net surplus for the year of £3,821 (2024 - £3,269). Apart from insurance and administrative costs of £486, all other expenditure has been for the direct benefit of families and individuals who have received financial support. The balance of funds held by UTAPSG at 31 December 2025 was £22,592 (2024 - £18,771). These funds are held in a single bank current account.
Reserves Policy
UTAPSG derives income from private donations and grant income. All services are provided on an unpaid voluntary basis. The charity has no employees and overheads are minimal. The Trustees have a policy to build and maintain reserves that represent at least 6 months' worth of future budgeted expenditure.
At 31 December 2025 the reserves of £22,592 were entirely represented by bank balances (2024 - £18,771).
Plans for the Future
Donations from individuals are continuing to flow into the charity's unrestricted funds on a regular basis. However, the main source of funding will continue to be from grants awarded by Local Government agencies and charitable trusts. The scope of UTAPSG's future activities will be determined largely by the availability of grant funding to alleviate financial hardship, andto our success in applying for such grants.
UTAPSG will continue to provide short-term financial support to individuals and families who are experiencing financial difficulty. It is not the remit of UTAPSG to provide long-term debt relief. Awards will, therefore, be relatively small in value - typically in the range of £50 - £500 and limited to £1,000 for any individual/family over a 12 month period. However, if any particular circumstance warrants a higher value award we will, again, launch a funding appeal for that specific purpose.
Thanks
The Trustees would like to extend their thanks to the organisations and individuals who have added their support. This includes Basil Death Enchanted Forest Perth and Kinross Council Lang Foundation Corra Foundation Loch Tay and Glen Lyon Churches
The Trustees would also like to thank the members of the Anti-poverty Working Group who act as the eyes and ears of the charity in helping to identify individuals or families who would benefit from the financial support that we are able to offer. Our sincere thanks must, of course, also go to our volunteers who make all this happen.
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Karen More
Chair
2nd March 2026
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Upper Tay Anti-poverty Support Group
Statement of Trustees’ Responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view ofthe[state][of][ affairs][ of][ the][charity][ and][of][ the][incoming][resources][ and][application][ of][ resources][ of][ the][charity][ for] that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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__ explainedState whetherin the applicable financial statements;accounting standardsand have been followed, subject to any material departures disclosed and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Upper Tay Anti-poverty Support Group
Statement of Receipts and Payments for the year ended 31 December 2025
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|---|---|---|---|---|---|---|---|---|
|Year ended|31|December 2025|Year|ended|
|Unrestricted|Restricted|31 December|
|note|funds|funds|Total|2024|
|£|£|£|£|
|Receipts|
|Donations|2|3,840|1,475|5,315|1,863|
|Grants|3|-|16,150|16,150|19,318|
|Other|income|4|-|-|-|2,329|
|Total receipts|3,840|17,625|21,465|23,510|
|Payments|
|Payments|relating|directly to charitable|activities|5|1,306|16,338|17,644|20,241|
|Total payments|1,306|16,338|17,644|20,241|
|Net incoming resources|before transfers|2,534|1,287|3,821|3,269|
|Reconciliation|of fund|balances|
|Balance|at|beginning of year|9,518|9,253|18,771|15,502|
|Net movement|in funds|2,534|1,287|3,821|3,269|
|Balance|at end|of year|12,052|10,540|22,592|18,771|
|Prior Year Comparative|Figures|
|Year ended|31|December 2024|
|Unrestricted|Restricted|
|note|funds|funds|Total|
|£|£|£|
|Receipts|
|Donations|2|1,863|-|1,863|
|Grants|3|3,000|16,318|19,318|
|Other income|4|=|2,329|2,329|
|Total receipts|4,863|18,647|23,510|
|Payments|
|Payments|relating|directly to charitable|activities|5|3,491|16,750|20,241|
|Total payments|3,491|16,750|20,241|
|Net incoming|resources|1,372|1,897|3,269|
|Reconciliation|of|fund|balances|
|Balance|at|beginning|of year|8,138|7,364|15,502|40|
|Net|movement|in funds|1,380|1,889|3,269|-|
|Balance|at end|of year|9,518|9,253|18,771|40|
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Upper Tay Anti-poverty Support Group
Statement of Balances as at 31 December 2025
| 31 December | 31 December | ||
|---|---|---|---|
| note | 2025 | 2024 | |
| £ | £ | ||
| Curent Assets | |||
| Cash and bankbalances | 6 | 22,592 | 18,771 |
| NetAssets | 22,592 | 18,771 | |
| Funds ofthecharity | |||
| Unrestricted Income Funds | |||
| Unrestricted Funds | 7 | 12,052 | 9,518 |
| Restricted Income Funds | |||
| Restricted Funds | 7 | 10,540 | 9,253 |
| 225920 | 18771 |
Signed on behalf of the Trustees
Karen More Chair 2nd March 2026
Adrian Ewer Treasurer 2nd March 2026
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Upper Tay Anti-poverty Support Group
Notes to the Financial Statements for the year ended 31 December 2025
1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
| 2 | Donations | Yearended31December2025 | Yearended31December2025 | 2025 | Yearended | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | 31December | ||||
| funds £ |
funds £ |
Total £ |
2024 £ |
|||
| Donationfrom corporate organisation Donationsfrom individuals |
- 3,840 |
= 1,475 |
7 5,315 |
= 1,863 |
||
| 3,840 | 1,475 | 5,315 | _____—i1863 | |||
| 3 | Grantincome | Yearended 31December2025 | 2025 | Yearended | ||
| Unrestricted | Restricted | 31December | ||||
| funds | funds | Total | 2024 | |||
| £ | £ | £ | £ | |||
| GrantsfromUKGovernmant agencies | - | 3,150 | 3,150 | 6,318 | ||
| Donationsfrom corporate entities | - | 10,000 | 10,000 | - | ||
| Grantsfromcharitable trustfunds | 3,000 | 3,000 | 13,000 | |||
| - | 16,150 | 16,150 | 19,318 | |||
| 4 | OtherIncome | Yearended 31December2025 | 2025 | Yearended | ||
| Unrestricted | Restricted | 31 December | ||||
| funds | funds | Total | 2024 | |||
| £ | £ | £ | £ | |||
| Fund raising activities | - | - | - | 2,329 | ||
| s | = | - | 2,329 | |||
| 5 | Payments relating directlyto charitable activities | |||||
| Yearended 31December2025 | 2025 | Yearended | ||||
| Unrestricted | Restricted | 31December | ||||
| funds | funds | Total | 2024 | |||
| £ | £ | £ | £ | |||
| Fundsgrantedto individuals/families | 800 | 3,470 | 4,270 | 3,347 | ||
| Food and food vouchers | 35 | 7,993 | 8,028 | 11,012 | ||
| Fundsfor clothing,energyand equipment | - | 3,692 | 3,692 | 2,906 | ||
| Funding ofchildren'sactivities | - | 1,168 | 1,168 | 2,536 | ||
| Direct cost of providing financial support | 835 | 16,323 | 17,158 | 19,801 | ||
| Administrative and other costs | 471 | 15 | 486 | 440 | ||
| 1,306 | 16,338 | 17,644 | 20,241 |
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Upper Tay Anti-poverty Support Group
Notes to the Financial Statements for the year ended 31 December 2025 (continued)
6 Cash and bank balances
| Cash | and bank balances | ||||
|---|---|---|---|---|---|
| 31 | December2025 | ||||
| Unrestricted | Restricted | 31 December | |||
| funds | funds | Total | 2024 | ||
| £ | £ | £ | £ | ||
| Bank | balances | 12,052 | 10,540 | 22,592 | 18,771 |
| 12,052 | 10,540 | 22,592 | 18,771 |
The bank balance is held in a single current account with the Bank of Scotland.
7 Funds
| Balance at | ||||||
|---|---|---|---|---|---|---|
| Balanceat | 1 | Incoming | Outgoing | 31December | ||
| January 2025 | Resources | Resources | Transfers | 2025 | ||
| UnrestrictedFunds | 9,518 | 3,840 | (1,306) | - | 12,052 | |
| Restricted Funds | 9,253 | 17,625 | (16,338) | - | 10,540 | |
| TotalFunds | 18,771 | 21,465 | (17,644) | - | 22,592 |
Unrestricted funds may be expended at the discretion of the Trustees in furtherance of meeting the charity's purposes, as set out within the Deed of Constitution.
Restricted funds may only be expended in furtherance of the specific purposes for which grants were given.
8 Related party transactions
No remuneration or reimbursement of expenses was paid to any of the Trustees or any connected person during the period under review.
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Upper Tay Anti-poverty Support Group
Independent Examiner's Report to the Trustees of Upper Tay Anti-poverty Support Group
Respective responsibilities of trustees and examiner
| report on the accounts of[the][ charity][ for][ the][year][ ended][31°t][ December][ 2025][ which][ are][set][ out][ on][pages][ 6 to][ 9.]
The charity’s trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) as amended in October 2019 (effective 1 January 2019). The charity's trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
1 which gives me reasonable cause to believe that in any material respect the requirements:
°
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be 3 reached.
David Harrison
The Farmhouse Dunskiag Aberfeldy PH15 2EX
2nd March 2026
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