PITLOCHRY UWN HALL PITLOCHRY TOWN HALL (A Scottish Charitable Incorporated Association) REPORTANDACCOUNTS YEAR ENDED 31 DECEMBER 2025 SCOTTISH CHARITY NUMBER.. SC 053874
PITLOCHRYTOWN HALL Contents TrusteeAnnual Report....................... Governingdocument............................................................................................... Trustee recruitment and appointment. Objectives and activities..... Achievements and performance. Future p18ns for 2026... Statement of Trustees, responsibilities...................................................................... GeneralFund receiptsand paymentsaccount........................................................... General Fund Statement of Balances at 31 DeGember2025 . Notes to the Accounts . Independent Examiner's Reportto the members of PitlochryTown Hall......................
PITLOCHRY TOWN HALL Trustee Annual Report for the year ended 31 December 2025 Charity name Pitlochry Town Hall Registered charity number SC 053874 Principal address 18 West Moulin Road Pitlochry PH16 SEA Ading Chairperson Duncan Tannahill Treasurer Johrs Poulisse Trustees Susan Campbell Alasdair Robertson Kate Thompson (resigned 613125) Secretary Kate Thompson Independent Examiner Athol Accounting Ltd Bankers The Co-operative Bank
Trustee Annual Report Report of the Trustees for the year ending 31 December 2025 The Trust8es have pleasur8 in presenting their report for the financial year ending 31st December 2025. The financial statements comply with the Charities and Trustee Inveslment Scotland Act 2005, the Charity's accounts. Scotland RegLAlations 2006 las amended), The Companies Act 2006, and Accounting and Reporting by Charities Statement of Recommended Practice applicable to charf(ies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Effective 1st January 20151. Gov8rning document The association is a SCIO (Scottish Charitable Incorporated Organisation). The purposes and administration arrangements aré set out in the ConstitLrtion. Trustee recruitment and appointment Trustees are recruited locally and appointed by members of the charity at the annual general meeting. Membership of the charity is open to those individuals who make application for membership and are as admitted to mèmbership under the terms of the Constitution. Trusle6s are èlected in ac¢ordance with the provisions of the Constitution. There are currently 4 Trustees. The constitutional requires a minimum of three Trustees and a maximum of 10 Truslees. The curr6nl Trustees who will stand down at the AGM, will be eligible for re-election. In addition to the Trustees responsible for running the charity, there is one full time employee responsible for day-to-day operational matters. Objectives and activities The Organisation has been formed to benefrt the community of Pitlochry and surrounding area (the "Community.), with the following purposes (the 'Purposes-)'. 1. The advancement of education 2. The advancement of the arts, heritage, culture or science 3. The provision of recreational facilrties, or the organisation of recreational activities, with the object of improving the conditions of lrfe for the persons for whom the facilities or activities are primarily intended 4. The advanrnent of citizenship and l or community development Achievements and performance The charity was formed and registered with OSCR in Dember 2024 and took on the day- to-day running of Pillochry Town Hall on the 1 st July 2025 under a Management Agreement from Perth and Kinross Council. Pitlochry Community Action Trust provided early assistance including Sourcing of grant funding of approx £30,000 to enable the building to be professionally SUFveyed. The outcome of the survey was satisfactory and indicated that the building was in reasonable
condition. The suNey work also identified how th8 building could be repurposed in the future to make it frt for the 21st cenlury. In the six months to the end of the financial year, the early èfforts of the trustees were to improve the quality of the space provision at the town hall for the benefrt of all users and the community generally. This included an amount of redecoration supported by grant funding and donated labour from volunteers. The charity has worked with Perth and Kinross Council during this period to oversee and complete several essential repairs which were a condition of the management agreement. The organisation has continued to recruit members and the membership now stands at approximately 300 members, representing in excess of 1 Oyo of the population of the town. Approximately 70 events have been held during the last six months of 2025, representing a significant IncaSe on use by the community of the Town Hall prior to thè charity taking on its management. The events include a number of long-temi contracts. Grant funding to date has been secured from a number offunding bodies and the detail is set out in the Notes to the Accounts below. In addition to grant funding, donations totalling approx. £6,000 have been reiVed from individuals and local businesses. Future pLans for 2026 The key objeotives for 2026 are.. 1. The ensure the charity achieves at least a break even on its adivities including building the number and value of income generating events and hall lets. 2. Complete and submit the Community Asset Transfer application to Perth and Kinross Council 3. Recruitment of trustees and volunteers including trustees to head up property matters, and events and marketing. More volunteers will allow more events to be run and therefore income generated. 4. Develop plans for the building post the Community Asset Transfer process so that grant funding for major capital projects can be lined up and inilialed promptly once the charity owns the building. Statement of Trustees, responsibilities The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of the surplus or deficit of the Charity for that period. In preparing these financial statements, the Trustees are required to.. Select suitable accounting policies and then apply them consistently,. Make judgements and estimates thal are reasonable and prudent,. Prepare the financial statements on a going concem basis unléss rt is inappropriate to presume that the Charity will continue in operation. The Trustees are responsible for keeping proper accounting records, which should disclose with reasonable accuracy at any time the financial position of the Charity and enable them to
ensure that the financial ststements have been properly prepared from the records of the Charity. are in agreement therewith and comply with the Charities and Trustee Investment {Scotlandl Act 2005, the Charities Accounts (Scotland) Regulations 2008 and the Association's constitution. They 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 irregularsties. Approved by the Trustees and signed on their behalf by John Poulisse {TreaSurI
General Fund receipts and payments account for the year ended 31 December 2025 Grants Renta15 short le¢m Oon8lions 49,834 2,000 9,031 6,OOS 51,834 9.031 T¢Y2J 66070 Pa Staff 18.250 18,250 6,0 6,060 1,033 $01 100 Actiwties Donatior Supplws Venue Assets GOVerrnCe gJ1 100 10 11 12 6,114 6,114 1,172 1,172 24,364 9.833 34,197 SwphJ& l DafKltktsyw2025 All amounts relate to continuing operations. There are no recognised gains and losses other than the surplus for the financial period reported above.
General Fund Statement of Balances at 31 December 2025 Fund baLancès dstsrt ofyear SuU&ldefi)tfCf they8ar 25,470 32,673 Fund baL9nat 31 Do¢b Bankand cash ba¥Kes represented by. Bank account at$Of year N81 rerApts and payments in year 25,470 32,673 Bank aceounl at31 Dember Vtilthes (gas, eledriutyl and govemanr 13 14 6,847 Approved by the Trustees on 17 March 2026 and signed on tts behalf by: Duncan Tannahill Acting Chair John Poulisse Tr8asurer
Notes to the Accounts for the year to 31 December 2025 Ac¢ountlng pollelas 1.1. The financial statements have been prepared using the original purchase price {historic cost convenlionl., 1.2. Income i8 included in the financial statements when received and entered in the accounting records {i.e. under the cash basis)., 1.3. Expenditure is Charged to the ripts and payments account on an as paid basis li.e. under the cash basi51'. 1.4. The Charity is not registered for Value Added Tax purposes. 2. R¢muneratlon I relmbursement of expenses 2.1. No remuneration was paid to any Office Bearer or Commrttee member in the financial year 2025. 3. Funds Almost all of the grants awarded were restricted, mainly for core costs or specific projects. Advanced CommunltyAssets Fund- revenue (PKCI Advanced CommunityAssets Fund - capital IPKC) Scottlsh Land Fund GannochyTrust Andle Mlllar's Trust Warmwelcome Fund IPKC} Common Good Fund IPKC) CAT survelllance IPKC) Grants unreslrfctsd Basil Death Trust 20.000 10,491 12.690 8,000 1,500 1.500 400 2.100 Totaiqrnnts 8warded Rentals short term are activities in the Town Hall. Donations came from a variety of people and organisations. Staff payments consisted of the wages for the operations manager. Offi expenses covered subscriptions like for the bookings system, the website, domain name and insurance. Utilities expenses mainly for bin waste collection and broadband. Electn"cty and gas are also in this category, but the fist invoice h8s only just been received. Payments for activities were for supplies to make these activities p055ible. In exchange for a free FirstAid at work training the Town Hall made a donation to Balhousie Pitlochry. Payments for supplies were mainly consumables. 3.10. Using a capital Ireslricledl 9ranl from PKC some works have been done to make the venue more representative. 3.11. Some assets have been obtained, a projector and new chairs. 3.12. No governance expenses yet. 3.13. Estimate for gas, electricity and governan¢e expenses in 2025 {to be paid in 20261. 3.14. Still to spend and claim part of capital grant PKC bul invoices already paid.
Independent Examiner's Report to the members of PitLochryTown Hall I report on the acwunts of the charity for the year ended 31 December 2025 which are set out on pages 6, 7, 8 and 9. Respectlve responsibilities of trustees and examlner The Charity's truslees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 20ChS. The charily trustees consider that the audit requirement of Regulation 10{1) (dl of the 2006 Accounts Regulations dS not apply. It is my responsibility to examine the a¢¢ounts as required under section 44{1 } (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examlner's statement My examination is carried out in accordance with Regulation 11 of the 2006 Charrties Accounts {S¢otland) Regulations 2006. 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audil. and consequently, I do not express an audit opinion on the accounts. Independent examiner's stat&m8nt 1. In the course of my examination no matter has come to my attenlion which gives me reasonable cause to believe that in any material respect the requirements.. to keep acGounting records in accordan with section 44{1) (a) of the 2005 Act and Regulation 4 of th6 2006 Accounts R8gulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or 2. to which in my opinion, attention should be drawn in orderto enable a proper understanding of the accounts to be reached. S.J. Haluch Director Athol Accounting Ltd 6 March 2026