**REGISTERED COMPANY NUMBER: SC205806 (Scotland) REGISTERED CHARITY NUMBER: SC006351** ## **Report of the Trustees and** **Financial Statements for the Year Ended 31 March 2026** **for** **Royston Youth Action** Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB **Royston Youth Action** ## **Contents of the Financial Statements for the Year Ended 31 March 2026** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**|2|to|5| |**Independent Examiner's Report**||6|| |**Statement of Financial Activities**||7|| |**Balance Sheet**|8|to|9| |**Notes to the Financial Statements**|10|to|21| **Royston Youth Action** **Reference and Administrative Details for the Year Ended 31 March 2026** |**TRUSTEES**|C Mckinley - Chair| |---|---| ||A H Fraser - Treasurer| ||M Carberry| ||A Cameron| ||A Casey| ||D M Costello| ||L Sweeney| ||L McGlynn (appointed 17.9.25)| ||C Gray (appointed 16.10.25)| ||M Nitkowski (resigned 12.1.26)| |**COMPANY SECRETARY**|TC Young LLP| |**REGISTERED OFFICE**|321 Royston Road| ||Glasgow| ||G21 2BS| |**REGISTERED COMPANY NUMBER**|SC205806 (Scotland)| |**REGISTERED CHARITY NUMBER**|SC006351| |**INDEPENDENT EXAMINER**|David Nicholls FCCA| ||Brett Nicholls Associates| ||Herbert House| ||24 Herbert Street| ||Glasgow| ||G20 6NB| |**BANKERS**|Unity Trust Bank plc| ||Nine Brindleyplace| ||Birmingham| ||B1 2HB| Page 1 **Royston Youth Action** ## **Report of the Trustees for the Year Ended 31 March 2026** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of 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) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The directors present their twenty second report and accounts for the year ended 31st March 2026. ## **Our Purposes and Activities** The Association is established for the following charitable purposes: (i) The provision of facilities for recreation or the organisation of recreational activities, with the object of improving the conditions of life, for persons of all age groups primarily in the Royston community and surrounding nearby areas and elsewhere in the Greater Glasgow area. (ii) The relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage. (iii) The advancement of citizenship or community development. ## **Significant Activities** We continued to deliver 26 clubs and projects weekly and deliver sessions daily Monday to Friday. Saturday trips and activity sessions with our youth forum and acts of kindness project were also delivered. We continue to be an integral part of our community and frequently volunteer at local community events and activities. We are active members of the Royston Strategy Group and help to drive the future plans for our community. This year we have been focussing again on delivering clubs and projects which will help to improve the overall wellbeing (physical, mental and emotional) of our children and young people. We have included additional performing group sessions and have added in play clubs for children. We have also been providing hot meals at all clubs and providing food at our Friday night drop in for 40-50 young people. 26 Quality Time trips were delivered during the year, with over 60 children benefiting from these trips. The Quality Time trips are an initiative designed to spend impactful time with children and young people who are requiring additional care and support in their lives. During the festive period we delivered a busy programme of free festive fun trips and activities for the children, young people and families. We delivered over 40 festive trips and activities, all free of charge, throughout the month of December. We also ran our fifth annual Christmas gifting drives where families could pick up free presents and stocking fillers for their children to help ease the financial pressure of Christmas time. Over 140 local families benefited and we have plans in place to continue to deliver these events annually on an even larger scale. Our school holiday programmes throughout the year continued to be busy and well attended and this year we were successful again in receiving funding for food and trip costs from the Glasgow City Council holiday hunger fund and from Cash for Kids, this made a massive difference to the sustainability of our holiday programmes and during the summer we had over 80 children attending weekly. Continuous support and help was given throughout the year to parents and guardians and this included not only practical support where possible but emotional support. Over 140 families were supported throughout the year with toiletry and wellbeing care packages and food support (including food vouchers) gifted out. We delivered many family events and activities and intend to build on this next year by delivering even more community family projects. Families also had access to a free counselling service provided by students on placement within the project. We distribute sanitary packs to young girls and have free sanitary products and toiletries within our premises for families. We also put on free back to school haircut events which are very well attended by our families. We distribute free school uniforms for families and gift out clothing and footwear for those who need it. We are currently delivering weekly wellbeing mentoring sessions in St Rochs High School. We have designed and tailored specific school programmes that are unique to the delivery style of RYA and are confident that these programmes will have a positive impact on the school communities, whilst providing vital additional funding. Over the coming year we wish to secure more paid school work and increase our earned income funding by delivering sessions within additional schools. We support the weekly sports club delivered in St Rochs High School by the Active Schools coordinator, this is very well attended with over 50 children attending weekly. We are committed to delivering more outdoor activities, delivering play sessions and attending sports sessions throughout the coming year. Page 2 **Royston Youth Action** **Report of the Trustees for the Year Ended 31 March 2026** ## **OBJECTIVES AND ACTIVITIES** ## **Significant activities** We continue to improve and enhance our space at the youthy to ensure it is a welcoming environment for our children, young people and families. At the start of 2026 renovation works started on the main hall, corridor and toilets areas within the project and the space will be fully renovated to include a fitness section, hall space and a performing space. This work will be fully completed by summer 2026 and we will be hosting a launch event for our families. We were one of the charity beneficiaries of this years annual Glasgow St Patrick’s Day Charity ball and staff team supported and attended the event. We were extremely thankful to have been chosen as one of the charities and we received £26,000 in unrestricted funding from the proceeds raised from the ball. Overall though this has been another very busy year at Royston Youth Action and the staff and volunteers are committed to helping as many children, young people and families as they can. We have continued to support and work with our families to provide as many opportunities as possible and ensure all who attend RYA are welcomed and encouraged at all times. We have achieved our outcomes set for the year and strive to continue to do so year upon year. Our outcomes are; improve health and wellbeing, improved skills and pathways, increased participation, confident and engaged children and young people and increased levels of partnership working. The Board continue to be a great source of support and help and we have 9 committed and dedicated members who attend regular meetings and are passionate about helping drive forward the vision of Royston Youth Action. We are looking to recruit additional Board members to strengthen and enhance the current director’s areas of knowledge and expertise. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** Over 340 children and young people registered as service users over the year. Overall attendances recorded for children and young people were 8662. Over the year 1079 activity sessions were delivered, 24 quality time trips delivered, 64 trips delivered and 3 residentials. We delivered another successful community showcase musical and dance performance and over 30 children and young people took part in the stage production. We are committed to continuing the performance group activities and ensuring all children and young people can have free access to the arts and cultural projects to develop their stage performing talents. We also delivered community carol singing sessions and community festive singing events. Our adult and young volunteers and student placements are an integral part of our team.Throughout the year our young people completed 215 hours of volunteering. Over 2900 volunteering hours were given to the organisation at a cost recovery value of £37,648. Over 160 families were supported this year with support given in the form of festive gifts, food vouchers, care packages, toiletry packs, sanitary products, free clothing, back to school supplies, free haircuts and food hampers. We delivered clubs and projects for 48 weeks of the year and delivered 9 weeks of school holiday programme activities. ## **FINANCIAL REVIEW** ## **Financial position** During the year to 31 March 2026, the charity had total income of £383,813 (2025: £457,045), expenditure of £427,665 (2025: £422,797) incurring a net deficit of £43,852 (2025: surplus of £34,248). The majority of this deficit represents planned expenditure of designated funds totalling £40,958. The charity's general funds (reserves) increased by £8,234 during the year. The charity’s total reserves at 31 March 2026 were £189,212 (2025: £233,064) with £11,122 representing the net book value of fixed assets (£6,830), £45,261 being designated funds (£91,219), £113,934 being unrestricted general reserves (2025: £105,700) and £18,895 of these being restricted reserves (2025: £29,315). Page 3 **Royston Youth Action** ## **Report of the Trustees for the Year Ended 31 March 2026** ## **FINANCIAL REVIEW** ## **Partnerships** Royston Youth Action works in partnership with a large number of organisations and partners including: Scottish Government, Glasgow City Council, Inspiring Scotland, North Glasgow Community Food Initiative, Clyde Cash for Kids, BBC Children In Need, The Robertson Trust, Youthlink Scotland, GCVS, Keir Construction, Glasgow Community Lottery, GCVS, Hugh Fraser Foundation, Failte Foods, GMG Ltd, Dem-Master Ltd, Infinity Graphics, St Rochs FC Walking Group, Nisa Royston, Rosemount Development Trust/Workspace, Rosemount Lifelong Learning, Glasgow and Caledonian Universities, Springburn Hub/Glasgow North East Strategic Youth Alliance, YoMo (Young Movers), The Celtic Community Foundation, Glasgow Children’s Holiday Scheme, St Rochs Secondary School, Royston Primary School, St Rochs Primary School, St Mungo’s Primary School, and Spireview and Blochairn Housing Associations, St Patricks Day Charity Ball. ## **Reserves policy** Reserves are held to underpin the charity’s ability to achieve its objectives and to ride out periods of uncertainty. It is the charity’s aim to carry reserves at a level equivalent to 3 months expenditure in order to provide mid-term certainty for operations, for the year ended 31 March 2026 this equates to £106,916 (2025: £105,700). At 31 March 2026, the charity held reserves of £189,212 (2025: £233,064), £113,934 of which are general unrestricted reserves (2025: £105,700). The trustees are satisfied that the reserves policy is met. ## **FUTURE PLANS** We are actively looking to secure additional funding to hire additional staff team members and to deliver more family services and clubs. We will continue to secure funding grants to continue to renovate the project space at Charles Street and are looking to develop the space further to create a welcoming environment for our families We will implement the fundraising plan and strategy and focus on securing corporate funders for clubs and projects over the coming year and also events. We will focus on attracting more adult volunteers, with a view to training up a team of volunteers to help out during school holiday programmes. We will continue to grow and develop our online and social media presence and implement our marketing strategy to promote the project and secure further donations of funding and equipment. We currently have a social media following of over 11,000 people and we aim to expand this further throughout the coming year. Plan several fundraising community events throughout the year to secure unrestricted funding to delivered additional trips and residentials for our children and young people. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** Royston Youth Action is a charitable company limited by guarantee, and is therefore governed by its Memorandum and Articles of Association which sets out the objects and powers of the company. In the event of the company being wound up members are required to contribute an amount not exceeding £1. ## **Recruitment and appointment of new trustees** New trustees are recruited for the Board by the Board. The current trustees propose individuals they believe would be suitable for the position of trustee and approach those individuals. If the individual is interested, they are nominated at the Annual General Meeting. Each year one third of the Directors will stand down but they will be eligible for re-election if they wish. ## **Key management remuneration** In the opinion of the trustees there was two members of key management: the Project Manager and Finance and Funding Officer. The total employment costs relating to these roles was £75,682 during the year ended 31 March 2026 (2025: £94,895 relating to the Project Manager and the Finance Manager). ## **Risk management** The directors actively review the major risks faced by the organisation on a regular basis: financial, operational and business. ## 24/06/2026 Approved by order of the board of trustees on .... ~~....~~ ............................. 16BE0000-CE14-52D1-02F9-08DECDE3373F ~~....~~ .... and signed on its behalf by: Page 4 **Royston Youth Action** ## **Report of the Trustees for the Year Ended 31 March 2026** ~~..............~~ 16BE0000-CE14-52D1-030C-08DECDE3373F .................................... ~~.............~~ ........... C Mckinley - Trustee Page 5 ## **Independent Examiner's Report to the Trustees of Royston Youth Action** I report on the accounts for the year ended 31 March 2026 set out on pages seven to twenty one. ## **Respective responsibilities of trustees and examiner** The charity's trustees 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 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report** My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner's statement** In connection with 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; and - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **----- Start of picture text -----**
16BE0000-CE14-52D1-0328-08DECDE3373F
**----- End of picture text -----**
David Nicholls FCCA Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB ## 24/06/2026 Date: ...... ~~...~~ ..........................16BE0000-CE14-52D1-032A-08DECDE3373F ~~....~~ ...... Page 6 ## **Royston Youth Action** ## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2026** |**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
18,553
35,890
**Charitable activities**
6
Activities in the Royston area of Glasgow
200
323,614
Other trading activities
4
4,317
-
Investment income
5
1,239
-
**Total**
24,309
359,504
**EXPENDITURE ON**
**Charitable activities**
7
Activities in the Royston area of Glasgow
66,934
360,731
**NET INCOME/(EXPENDITURE)**
(42,625)
(1,227)
**Transfers between funds**
18
9,193
(9,193)
**Net movement in funds**
(33,432)
(10,420)
**RECONCILIATION OF FUNDS**
Total funds brought forward
203,749
29,315
**TOTAL FUNDS CARRIED FORWARD**
170,317
18,895|**2026**
**Total**
**funds**
**£**
54,443
323,814
4,317
1,239
383,813
427,665
(43,852)
-
(43,852)
233,064
189,212|**2025**
**Total**
**funds**
**£**
139,417
303,050
10,791
3,787
457,045
422,797
34,248
-
34,248
198,816
233,064| |---|---|---| ## **CONTINUING OPERATIONS** This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures for the previous year by fund type are shown in Note 13. The notes on pages 10-21 form part of these financial statements Page 7 ## **Royston Youth Action** ## **Balance Sheet 31 March 2026** |**Notes**
**FIXED ASSETS**
Tangible assets
14
**CURRENT ASSETS**
Debtors
15
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
16
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
18
Unrestricted funds:
General fund
Capital Assets (Designated)
Minibus Fund
Performing Arts
Kenny Hill Bequest Fund
Building Fund
Restricted funds
**TOTAL FUNDS**|**2026**
**£**
11,122
7,211
184,200
191,411
(13,321)
178,090
189,212
189,212
113,934
11,122
-
-
17,721
27,540
170,317
18,895
189,212|**2025**
**£**
6,830
7,831
228,058
235,889
(9,655)
226,234
233,064
233,064
105,700
6,830
5,000
767
48,000
37,452
203,749
29,315
233,064| |---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes on pages 10-21 form part of these financial statements Page 8 continued... **Royston Youth Action** ## **Balance Sheet - continued** ## **31 March 2026** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 19/06/2026 The financial statements were approved by the Board of Trustees and authorised for issue on . ~~....~~ ........................... 16BE0000-CE14-52D1-0323-08DECDE3373F ~~....~~ ......... and were signed on its behalf by: 16BE0000-CE14-52D1-031B-08DECDE3373F ~~....~~ .................................... ~~.....~~ A H Fraser - Trustee The notes on pages 10-21 form part of these financial statements Page 9 **Royston Youth Action** **Notes to the Financial Statements for the Year Ended 31 March 2026** ## **1. GENERAL INFORMATION** Royston Youth Action ("the charity") is charitable company governed by its memorandum and articles of association dated 12 October 1989. It was registered as a charity in Scotland (registered number SC006351) on 12 October 1989. Its registered address is C/O T C Young, 7 West George Street, Glasgow, G2 1BA. ## **2. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with: - the Charities and Trustee Investment (Scotland) Act 2005; - Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006; - the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ('FRS - 102'), to the extent that it applies to small entities and public benefit entities; - '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, published in October 2019 (FRS 102)' ('the Charities SORP'); - UK Generally Accepted Accounting Practice; and - the historical cost convention. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy. The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound. There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Financial Instruments** The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Page 10 continued... **Royston Youth Action** **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **2. ACCOUNTING POLICIES - continued** ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |Improvements to property|- 15% on cost| |---|---| |Office & Other Equipment|- 25% on cost| |Motor vehicles|- 25% on cost| It is the policy of the trustees to capitalise any tangible fixed assets purchased where the cost exceeds £1,000. ## **Taxation** Royston Youth Action is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **3. DONATIONS AND LEGACIES** |Donations
Grants|**2026**
**£**
10,553
43,890
54,443|**2025**
**£**
17,313
122,104| |---|---|---| |||139,417| Page 11 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **3. DONATIONS AND LEGACIES - continued** Grants received, included in the above, are as follows: |||**2026**|**2025**| |---|---|---|---| |||**£**|**£**| ||Cash For Kids|9,565|9,202| ||Hugh Fraser Foundation|-|5,000| ||Scottish Children's Lottery Trust|1,900|-| ||STV Children's Appeal|10,000|2,000| ||Dr Guthries Associates|800|-| ||Glasgow City Council Area Partnership|4,800|4,480| ||Glasgow City - HSCP|-|580| ||Merchants House of Glasgow|-|1,500| ||Hilary's Fund|1,500|1,000| ||Kennyhill Bequest Fund|-|81,842| ||William Mann Foundation|-|2,000| ||William A Cargill Fund|2,000|2,000| ||Robert Barr Charitable Trust|-|5,000| ||The Society of Writers|-|2,500| ||Endrick Trust|-|3,000| ||Sylvia Aitken Charitable Trust|-|2,000| ||Tesco Stronger Starts|1,125|-| ||Foundation Scotland|7,000|-| ||Archdiocese of Glasgow|2,200|-| ||Christina Mary Hendrie Charitable Trust|3,000|-| |||43,890|122,104| |**4.**|**OTHER TRADING ACTIVITIES**||| |||**2026**|**2025**| |||**£**|**£**| ||Disco, Tuck, Other Income|233|10,791| ||Fundraising|4,084|-| |||4,317|10,791| |**5.**|**INVESTMENT INCOME**||| |||**2026**|**2025**| |||**£**|**£**| ||Deposit account interest|1,239|3,787| Page 12 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **6. INCOME FROM CHARITABLE ACTIVITIES** |**2026**
**£**
Sale of Services
200
Grants
323,614
323,814
Grants received, included in the above, are as follows:
**2026**
**£**
Youthlink
21,800
Glasgow Communities Fund
98,200
GCC - Holiday Hunger
21,850
Scottish Government - Investing in Communities
110,948
Inspiring Scotland
13,991
BBC Children in Need
15,000
The Robertson Trust
10,000
National Lottery Community Fund - Young Start
21,825
National Lottery Community Fund - Little Adventure
-
Awards for All
-
GCVS Wellbeing Fund
10,000
323,614
**7.**
**CHARITABLE ACTIVITIES COSTS**
**Direct**
**Support**
**Costs (see**
**costs (see**
**note 8)**
**note 9)**
**£**
**£**
Activities in the Royston area of Glasgow
376,226
51,439
**8.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
**2026**
**£**
Staff costs
264,352
Repairs & Maintenance
18,649
Prog. Development and Outings
65,028
Equipment Cost & Maint.
1,732
Travel & Vol Expenses
288
Minibus Running Costs
4,192
Training
2,016
Postage, Stationery, Office
3,119
Miscellaneous
310
Hall Design Costs
3,200
Staff Activities & Events
3,439
Depreciation
9,901
376,226|**2025**
**£**
2,700
300,350| |---|---| ||303,050| ||**2025**
**£**
-
98,700
19,864
109,666
15,545
-
20,500
21,600
7,200
7,275
-| ||300,350| ||**Totals**
**£**
427,665| ||**2025**
**£**
329,147
3,597
40,175
2,492
610
4,597
485
6,588
358
-
-
5,387| ||393,436| Page 13 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **9. SUPPORT COSTS** |Accountancy Support
Preparation & Independent Examination of Accounts
Insurance
Light and heat
Telephone, Internet, IT
Payroll Fees
Legal and Professional
Bank Charges
Rent and Rates|**2026**
**£**
14,400
3,300
7,143
6,005
6,430
1,950
3,203
162
8,846
51,439|**2025**
**£**
-
3,300
3,591
3,415
5,674
-
2,009
150
11,222| |---|---|---| |||29,361| ## **10. NET INCOME/(EXPENDITURE)** |Net income/(expenditure) is stated after charging/(crediting):||| |---|---|---| ||**2026**|**2025**| ||**£**|**£**| |Depreciation - owned assets|9,901|5,387| ## **11. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025. ## **12. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs|**2026**
**£**
236,767
15,417
12,168
264,352|**2025**
**£**
294,288
19,157
15,702| |---|---|---| |||329,147| Social security costs in the year to 31 March 2026 are stated net of £10,500 employment allowance (2025: Net of £5,000 employment allowance). Page 14 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **12. STAFF COSTS - continued** The average monthly number of employees during the year was as follows: |Admin and Project Staff
No employees received emoluments in excess of £60,000.
**13.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**Unrestricted**
**funds**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
121,055
**Charitable activities**
Activities in the Royston area of Glasgow
3,200
Other trading activities
10,791
Investment income
3,787
**Total**
138,833
**EXPENDITURE ON**
**Charitable activities**
Activities in the Royston area of Glasgow
107,005
**NET INCOME**
31,828
**RECONCILIATION OF FUNDS**
Total funds brought forward
171,921
**TOTAL FUNDS CARRIED FORWARD**
203,749|**2026**
12
**Restricted**
**funds**
**£**
18,362
299,850
-
-
318,212
315,792
2,420
26,895
29,315|**2025**
12
**Total**
**funds**
**£**
139,417
303,050
10,791
3,787| |---|---|---| |||457,045| |||422,797| |||34,248
198,816| |||233,064| Page 15 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **14. TANGIBLE FIXED ASSETS** |**Improvements**
**Office &**
**to**
**Other**
**property**
**Equipment**
**£**
**£**
**COST**
At 1 April 2025
274,687
44,683
Additions
-
-
At 31 March 2026
274,687
44,683
**DEPRECIATION**
At 1 April 2025
269,329
43,211
Charge for year
5,358
1,472
At 31 March 2026
274,687
44,683
**NET BOOK VALUE**
At 31 March 2026
-
-
At 31 March 2025
5,358
1,472
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Payroll Account
Prepayments
**16.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Funds Held on Behalf of Partner Organisations
Accrued expenses
**17.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Fixed assets
11,122
-
Current assets
172,516
18,895
Current liabilities
(13,321)
-
170,317
18,895|**Motor**
**vehicles**
**£**
23,648
14,193
37,841
23,648
3,071
26,719
11,122
-
**2026**
**£**
-
978
6,233
7,211
**2026**
**£**
5,401
620
7,300
13,321
**2026**
**Total**
**funds**
**£**
11,122
191,411
(13,321)
189,212|**Totals**
**£**
343,018
14,193
357,211
336,188
9,901
346,089
11,122
6,830
**2025**
**£**
2,400
142
5,289
7,831
**2025**
**£**
3,105
-
6,550
9,655
**2025**
**Total**
**funds**
**£**
6,830
235,889
(9,655)
233,064| |---|---|---| Page 16 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS - continued** ## **Comparatives for analysis of net assets between funds** ||||**2025**|**2024**
**Total**
**funds**
**£**
12,217
200,587
(13,988)
198,816| |---|---|---|---|---| |**Unrestricted**
**Restricted**|||**Total**|| ||**funds**|**funds**|**funds**|| ||**£**|**£**|**£**|| |Fixed assets|6,830|-|6,830|| |Current assets|206,574|29,315|235,889|| |Current liabilities|(9,655)|-|(9,655)|| |||||| ||203,749|29,315|233,064|| |||||| |**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Capital Assets (Designated)
Minibus Fund
Performing Arts
Kenny Hill Bequest Fund
Building Fund
**Restricted funds**
Kitchen Academy
Awards for All
Wellbeing Fund
Cash for Kids
Holiday Hunger (GCC)
Youthlink
The Robertson Trust
331 Charles Street
Hilary's Fund
**TOTAL FUNDS**|**At 1/4/25**
**£**
105,700
6,830
5,000
767
48,000
37,452
203,749
5,013
10,000
-
2,836
3,225
-
3,161
5,080
-
29,315
233,064|**Net**
**movement**
**in funds**
**£**
8,234
(9,901)
-
(767)
(30,279)
(9,912)
(42,625)
(5,013)
(10,000)
10,000
(1,441)
(3,225)
6,000
6,032
(5,080)
1,500
(1,227)
(43,852)|**Transfers**
**between**
**funds**
**£**
-
14,193
(5,000)
-
-
-
9,193
-
-
-
-
-
-
(9,193)
-
-
(9,193)
-|**At**
**31/3/26**
**£**
113,934
11,122
-
-
17,721
27,540
170,317
-
-
10,000
1,395
-
6,000
-
-
1,500
18,895
189,212| ## **18. MOVEMENT IN FUNDS** Page 17 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **18. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|24,309|(16,075)|8,234| |Capital Assets (Designated)|-|(9,901)|(9,901)| |Performing Arts|-|(767)|(767)| |Kenny Hill Bequest Fund|-|(30,279)|(30,279)| |Building Fund|-|(9,912)|(9,912)| ||24,309|(66,934)|(42,625)| |**Restricted funds**|||| |Kitchen Academy|-|(5,013)|(5,013)| |Awards for All|-|(10,000)|(10,000)| |Wellbeing Fund|10,000|-|10,000| |BBC Children in Need|15,000|(15,000)|-| |Cash for Kids|9,565|(11,006)|(1,441)| |STV Winter Fund|10,000|(10,000)|-| |Community Fund (GCC)|98,200|(98,200)|-| |Investing in Communities|110,948|(110,948)|-| |Holiday Hunger (GCC)|21,850|(25,075)|(3,225)| |Inspiring Scotland|13,991|(13,991)|-| |Scottish Children's Lottery Trust|1,900|(1,900)|-| |Youthlink|21,800|(15,800)|6,000| |National Lottery - Young Start|21,825|(21,825)|-| |The Robertson Trust|10,000|(3,968)|6,032| |331 Charles Street|-|(5,080)|(5,080)| |Area Partnership (GCC)|4,800|(4,800)|-| |Tesco Stronger Starts|1,125|(1,125)|-| |Foundation Scotland|7,000|(7,000)|-| |Hilary's Fund|1,500|-|1,500| ||359,504|(360,731)|(1,227)| |**TOTAL FUNDS**|383,813|(427,665)|(43,852)| Page 18 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **18. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
Capital Assets (Designated)
Minibus Fund
Performing Arts
Kenny Hill Bequest Fund
Building Fund
**Restricted funds**
Kitchen Academy
Awards for All
RDT - Counselling
Cash for Kids
Holiday Hunger (GCC)
Scottish Children's Lottery Trust
Youthlink
The Robertson Trust
331 Charles Street
**TOTAL FUNDS**|**Net**
**movement**
**At 1/4/24**
**in funds**
**£**
**£**
159,704
(16,552)
12,217
(5,387)
-
5,000
-
767
-
48,000
-
-
171,921
31,828
5,013
-
17,352
(7,352)
980
(980)
-
2,836
-
3,225
1,300
(1,300)
2,250
(2,250)
-
3,161
-
5,080
26,895
2,420
198,816
34,248|**Transfers**
**between**
**funds**
**£**
(37,452)
-
-
-
-
37,452
-
-
-
-
-
-
-
-
-
-
-
-|**At**
**31/3/25**
**£**
105,700
6,830
5,000
767
48,000
37,452| |---|---|---|---| ||||203,749
5,013
10,000
-
2,836
3,225
-
-
3,161
5,080| ||||29,315| ||||233,064| Page 19 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **18. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Capital Assets (Designated)
Minibus Fund
Performing Arts
Kenny Hill Bequest Fund
**Restricted funds**
Awards for All
Wellbeing Fund
RDT - Counselling
Cash for Kids
STV Winter Fund
Community Fund (GCC)
Investing in Communities
Holiday Hunger (GCC)
Inspiring Scotland
Scottish Children's Lottery Trust
Youthlink
National Lottery - Young Start
The Robertson Trust
331 Charles Street
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
49,519
(66,071)
(16,552)
-
(5,387)
(5,387)
5,000
-
5,000
2,472
(1,705)
767
81,842
(33,842)
48,000
138,833
(107,005)
31,828
-
(7,352)
(7,352)
2,080
(2,080)
-
-
(980)
(980)
9,202
(6,366)
2,836
2,000
(2,000)
-
98,200
(98,200)
-
109,666
(109,666)
-
19,864
(16,639)
3,225
15,545
(15,545)
-
-
(1,300)
(1,300)
-
(2,250)
(2,250)
36,075
(36,075)
-
20,500
(17,339)
3,161
5,080
-
5,080
318,212
(315,792)
2,420
457,045
(422,797)
34,248| |---|---| ## **19. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2026, nor for the year ended 31 March 2025. ## **20. PURPOSE OF UNRESTRICTED FUNDS** General: the unrestricted free reserves of the charity Capital Assets (Designated): funds that represent the fixed assets held by the charity Minibus Fund: funding designated for purchasing a new minibus Performing Arts: funding designated for the costs of organising tan annual RYA showcase event Kenny Hill Bequest Fund: designated funding for 2025/26 salary costs Building Fund: funding designated for repairs and maintenance of the existing building as well as for a new building Page 20 continued... **Royston Youth Action** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **21. PURPOSE OF RESTRICTED FUNDS** Kitchen Academy: funds for workshop delivery on healthy eating and cooking on a budget Awards for All: funding towards the delivery of Saturday adventure trips for children Wellbeing Fund: funding for the delivery of Boys' and Girls' Health groups Community Fund (GCC): funding from Glasgow City Council for the youth programme Cash for Kids: to support children transitioning to youth activities STV: funding for the running of weekly children's clubs Holiday Food Programme (GCC): Funding for food and trips for RYA's Holiday programme during summer, October week and spring holidays Scottish Children's Lottery Trust: project costs Youthlink: funding for health group sessions and summer of play The Robertson Trust: funding for running costs of all clubs National Lottery Community Fund - Little Adventures: funding towards the delivery of Saturday adventure trips for children National Lottery - Young Start Programme: funding towards the running costs of all the youth activities Scottish Government Investing in Communities: Funding for running costs of the organisation Inspiring Scotland: funding for the delivery of an outdoor play programme BBC Children in Need: To be used towards the overall running costs of the organisation Foundation Scotland: To support the expansion of a holiday club in Royston so that 50 more children and young people can access holiday activities and food. Tesco Stronger Starts: To fund the Royston Youth Action Performing Arts Group Hilary's Fund: To be used towards the costs of a group trip to Cumbria/Millport Area Partnership (GCC): To be used towards the refurbishment of the premises Page 21