Pennypit Community Development Trust

Scottish charity SC042187 · record on the Scottish Charity Register (OSCR) · accounts PDF

Latest income
£451k
Latest spending
£533k
Accounts read
FY2025

Financial health, per FY2025 accounts

The accounts state that the charity reported a net expenditure of £81,788 for the year, resulting in unrestricted reserves moving from a surplus to a deficit of £36,079. The trustees acknowledge that free reserves are below their stated policy target of approximately £135,000, yet they maintain a going concern basis due to longstanding funding relationships and ongoing cost reviews.

What the accounts disclose

Reserves position: below the charity's own stated policy
Unrestricted free reserves are below the target level. — page 4
Per FY2025 accounts as filed with OSCR.
Going concern: material uncertainty disclosed
The matter that has come to my attention relates to the disclosures in note 1 ‘Going Concern’. The level of unrestricted free reserves at the year end indicates the existence of a material uncertainty which may cast significant doubt about the charity’s ability to continue as a going concern. — page 8
Per FY2025 accounts as filed with OSCR.
Related-party transaction: 13
The Charity paid £2,350 (2024: £1,010) for lease of land from East Lothian Council, as described at note 3. During the year the Charity also received £99,000 (2024: £99,000) from a service level agreement with East Lothian Council, and a further £128,657 (2024: £166,304) of grant funding for various projects. — page 21
Per FY2025 accounts as filed with OSCR.
Register data and accounts from the Scottish Charity Regulator (OSCR), used under the Open Government Licence. Automated analysis; the filed accounts are authoritative.