REGISTERED"-HARITY NUMBER: SC008190 Lp RT Tll TR ND IINAIIDITf.D FINAN IA MENr FOR THE Y.AR LNDED 31 DEC.-kMRD.R 202 + FOR .ARINC. OPFR IONS.J()TNT TION IIN"'II, ThomH5 Barrie & C.0 LLP Atlantic Housc la Cado¥&n Street Glaskyow G2 6QE
RIN INT ACTION COUNLIL COJAC CONTENTS OF TIIE FINANCIAL STATEMENTS for the eAr ended 31 DF.CEMBF.R 21)24 Pa%e Report of the Trustees Indtpendeni Ex8mlner'5 Report Stiteineiil or ri inAiiciAI Activiti BlRnee Sheet 10 Nute5 to the FinAnciAI Stxtoments 11 to 19 DetAiled Stlem¢nt of Finfincial A¢tivitles 20 10 21
CARING OPERATIONSJOINT ACTION COUN(:IL COJAC REPORT OF THE TRIJSTF.ES ear tnd¢d 31 DECEMIIER 2024 The trugtees preqen¢ Iheir report with the financial %tatements of the charity f(>r the }ear ended 31 Deeember 2024. The trustees have adopted rhe provisions of A¢countjll8 ld Reportin8 by Cliwilie%' Siiiletiienl of RLCOlllliIL'ridLd PraLIiLC 8pplt¢able io charities preparing their accounts in accordance with the Financial Kepijrting Standard applichble in the UK and Republi¢ of Ireland (FR8 1021 {¢ffecliv¢ l January ?0191. About Us: C.O.J.A.C. 15 a Scottish Charitable Incorwrated Organisation (SCIOI which w&$ re8l%tered in 11$ ¢urren¢ fonn in 2016 as previously il was an unincorporated charity sinee 1984. C.OJ.A.C. is manag¢d by voluni¢¢rs who form ihe Managcmcnt Commill¢e and ar¢ also known as Iruslees. The Bo&rd of Trusie¢s ire rc5ponsible for the ov¢rull manag¢m¢nt and control of C.O.J.A.C. ISCIO) and meet at leASt 4 tllll¢s a y¢ar. I'lie Cenire Manab7er is T¢snSIble lor co-ordinalitjb the work of 5enior5 and siaff ieam. The Cenire Manag¢r undertakes a key leadership role overseeing development, 5crvicc delivery. adillini$tro1ion and huinan Tcsourc¢ funclions in ¢oniunclion wilh the Senior Management Team of Care Services MnnA8¢r and Finati¢&lAdministralion Ol¢er. The cenin currently employs 18 staff with one working full time and the rest part t].,e. OBJLC'I'IVbS AND AL-rivJ'i'iL8 Objective5 llnd ainis Thr objects of the charity &5 set out in the constitution of th¢ organisoiion are as follows.. l. Tts promote the b¢nefit of the disabled inhabilEJnts of the 8ouih FI518 of GlasbiLiW Fdnd cnvirons without dislinction of politiLal, rilibiious or oihcr opinions, but associaiing Ihe Local Authorities. Third %e¢tOT Organisa¢icins, Private Sector and inhabitnnt.4 in a common cffon to *dvan¢¢ ¢duclllion and 10 provide fAcilitics in ihc inicr¢si of social wclfarc for recreation ind leisure time occupations WITh ihe objeci of improving the conditions of life for the Said inhabitants. 2. To sccur¢ the esiablishmeni, maintenance and mana&ement of & centr¢ for activit1¢5 pramot¢d by th¢ As50Cllltion in furtherance of the above. or any one of them. C.O.J.A.C sliall be non-party in polilic5 and nun.5eLlariJn in TelibTjQn. SlgnlfleAnl Aetlvltles The ¢h4rity provides the followijig 5¢rvi¢es'. l. A disabiliiy resource cenire for children, young people. adult8. Iheir families and caTeT5 affected by disability. 2. Respit¢ for families 8nd carers £iffe¢l¢d by disability. 3. Atler school and holiday Child¢a provision for children wilh additional and eoinplex support needs. 4. Group work progranitne for youih and adult5 with additional and complex suppo,I needs. S. Provision of iran5porl to m¢cl acces¥iblE journcy standard. Chirithble purposes l. The provision of recreational facilities, or the organisation of recreational activitie4 with the object of improving the ¢ondilions of life for the persons for whom the faciliti¢s or 8¢tivitl¢S 8T¢ primarily inlLnded. 2. The relief ofihose in need by reason of age. ill.healih. disability. fin8n¢ial hardship or other disadvantage. Page I
ARING OPERA"ri JIY'I. A COJA -ri REPORT OF THE TRUSTEES for the e#r ended 31 DECEMBER 2024 ACHIEVEMENT AND PERFORMANCE ChritAble activities Tlie C.O.J.A.C. Centrt has ¢x)ntinud to providc vital scrvices lo both ¢hildr¢n, young people and adults living with disul?ility uiid Ilieir faiiiilics and LarLfs. WL rLmain wmmiii¥d lo prtsviding a quality. affordable and cffjcient s¢rvi¢e for all our ccntrc user.s. We ensiire thai care and support $tatY are rcgi51cr¢d with Sc?ttl5h Social Services Council and maintain their continuing prtsfe55ional dev¢lopmont to ensure lha¢ we meet any new standards, legislgtion OT Tegulation. All other staff are provided with appropriate trnining to meet the delivery of s¢rvi¢¢5. Our children's serviec offers out ofschool. in service and holiday care for bhildr¢n r'orn Primary l up lo ¢ikhi¢¢n years. All our ¢hildrtn arc affcclcd by disability 8ndlor cojiiplex suppon needs. Ii)creAsinglyi Ilie niajorily of our Lhildrcn requir¢ on¢ io one staff suppori. As a unique service. with ample resources and rooms. we gre gble to undertake this to meet individual needs. W¢ work in co-op¢ralion with partners. stakeholders, our families and earers. cominunity and with local and national Gov¢rnrDcnl. W¢ gral¢ful and ¢hankful to all our supporters. staff and valunteer5 tnr their iiivolv¢ineni iii our ongoiiig work and continuing development. W¢ want lo Ihank our individual supporters. including Sharon Gibb who provided a cash donation, Chrisi the King Parent And l oddler Group who provided a ¢ash donation, Janci Gray via the Ladies Christ the King fijndraiser cash donation, Cathy Gemmell, cash donation ond C.&4tlemilk ficJwlin8 c.lub eEL%li donation W¢ ¢ontinu¢ to work with YALDI Lotttry ts part of our over&ll fundraising efforts. Our oiigoiiig funding support is invaluabl¢ in ¢n$urin8 thai w¢ can remain affordable aftd attessible for all our families and carcr5 acros5 all our Cent 5¢rvi¢¢5. Due lo tlie dis¢overy or R.A.A.C. within the older p&rt of Ilie cei)Ire, Iliis has re5ulied in th¢1955 Qf use of softplay, sports IIAII rtnd r)ffiee 8paec. Thig hppEncd in March 2024. niiring 2024, Ihe Doard and senivr 51aff ha¥¢ been working with vnriou en&ine¢rinÈ ¢oinp8nic8 10 l.%c¢rtain if i pcrmxncnl fix can be vndcrtakcn. IN¢ hav¢ ¢onlinu¢d to maintain our service delivery for children. young people and adults. However. the Closure of a main part of tlic centre is haviiig impact. Not only lack of spae¢. but loss of ineonie gcneration from room hir¢s. Wc hav¢ had to us¢ reserves to support Service delivery. We have looked at other premises. However, we have found nothing thAt meets our necds. We did havc sorn¢ 5UPPOrt from Glasgow City Council and Glasgow Life. However, all they could offer was two empty community ccntres in the East End of Glasgow. These were unsuitable as the majority of our services users reside withiTh the South Side of Glasgow. We still have access to ioilets, changing room. mectin8 room (for office space). arts and crafts room, Ganteen and kitchen. Sensory room. outdoor sen50ry 8arden And plAy arca. Thcr¢ has be¢n no r¢du¢iion in service delivery. and we are continuing as normal. We hov¢ looked at ihe Jenniburn Centr¢ in Castlemilk And have submitted irtt¢r¢$t. However, Ihis Cent h85 been closed for a number of years and requires a huge capital inveBtmeni to mak¢ li habitable. Ptusion for Social rcmain our web sitc maintainer and updatcr. A soctal crtterprise foi" Adults with autism. H051ed a Halloween disco in ihe Birgidale Cornplex. Providcd Christmas night out for our adult 5¢TVi¢¢ us¢r5 in the Becchwood, Kingspark. Provided sensory room hire for 17 seThice users on a weekly bL8is supported by other oigÈnisations. Celitre administration provides the necessary functions (o meet both internal necds (Finan¢c, GDPR ¢¢¢.) to organise sorvice dolivery? bul also extemally lo our fvnd¢rs, lo m¢et lebi¥loliv¢ ond resulalory r¢quirements, Offi¢e of thv Churity Re8ulBlor, crE ID5p¢¢lorul¢ and Scot115h Sucial Serviccs Council. Page 2
CARING OPERATIONSJOINT ACTION COUNCIL COJAC RF.PORT OF THF. TRIISTEEIS for the ear ended31 DECEMBER 2024 During 2024, the Centre Manager WOTked with Olasgow Council for the Voluntap Sector and Glaggow City Council F.diJc8tion Dep2rtrneDt regxrding co.designing Glasgow All Age Child¢8re. This _s a Scotlish Government initiative iesiing out how best to deliver out of school care within IrJcAI communitie%. Worked with GIg0W City Council Education Department regarding %chool-Aged l.-hildcare- Tackling Child Poverty- Early Adopter Communities. This Scottish Governinent initiative would allow for free or reduced cost out of school care childcaTC for certain Pnts/carerS who met a certain criterioo. This partnership workin8 is on8oin8 with anlicipalion that ihis wtsuld beg2n in April 2025. Continued to work in partnershLP WLth the Souih¢ost ChildcaTe Forum, which c(x>roinale5 school ag¢ gTQUPS a¢r05S the Soulh of Glasgow. Thi5 partnership allows for joint trainin8, joint working ajid joii. fuji days. We provid¢d support for a paT¢nilc&rcr5 group for children afftct¢d by disability, whic4 is open to all parentsl¢areTS Wlthin lh¢ local Community. in PArtnership with The Dixon C.orninunily and Indigo. Parti¥ipal¢d io lh¢ d¢v¢lopm¢ni of the Casilcrnilk Locality Plan. Supported student plocemenL8 from .%trathclyde Ilrtiversity. Met with Glasgow University Students wlio were undertakin8 a comrnunily rnappiiibj exercise. During 2f)24 Ilie ccnirc wa5 funded from.. Glasgow City Council Glasgow Communili¢s Fund (children) The Robertson Tru$1 (cor¢ ¢osisl Bank of StoilÈnd Foundtstion (Rdult service) Glas¥ow Community Plannin¥ Partnership for playscheme fijnding during school holidoys and other various grants. Qlasgow Holiday Food PTo¥ramme. We are continijing lo recriiii for siipport siaff every year 1$ 51atf movc on due lo ('areer progression, e.g. io ihe local aiithority, where pay, iemis aiid conditions and long-icnn pro5pccis are mucli Inoie fdvoiirAble or for other p¢rsonAI reasons. Conlinuin Profe nal Devel me All Staff who work in thc ccnlrc arc members of the Proleeling Vulnerable Groups Si'heme #nd all our Care and Support staff are registered with the Scottish Social Setvices Council. Intrnduclion to the Third S¢¢lor, Moving omd Handling TTainin8. ADHD and Aurism, Impact of Addiction, ACES (Understanding the ImpA¢t of Trauma), Attachment. New Play Cycle, Brain Developmeni 6.12 yeaTS. Impact of Mental Healih, Refresh of Cliild Prtsiection, Cliild Protection (new staffj, Scoiiish Oui Of School Care Network Induction Truining for new staff, Play as a Profcssional. United Nations and thc Rights of thc I"hild, Th¢rRpcutic Play practice and Principles, Leadership, Menopou%e and Learni118 Difficulti¢%. Healili Prolcclion Guidance, Aduli Supwri and Proie¢iion Mulli Ag¢n¢y Awarcnc5% Traininb. Carc Tn5pcclordle Aduli Serviccs Evaluation. No Wrong lJ)or Approach. SVQ 3 Iwo statTh#ve cornpleted Social Scrvices (Children and YounLt People) and two staff have Completed SVQ 3 in Playwork and I member of 51arr 15 undertaking a SVQ 3 sla1 Services (Children and Young People). The Finance Offi¢¢r ontinues (o attend ongoing SAGE training throughout the year. The Centrc managcr a¢tcndcd thc Glas&pow Communitie% Fund C,ele6ration and l.earning r,.vent. The Care and Services MènAger 8nd S¢ttior attended the annual Scottish Out of School Care nehyork conference. We have 3 members of staff that are the Child Protection Leads. Page 3
ARING OPERATIONI SJOIIYT A TION COUIY('.I REPORT OF THE TRIJSTEES ror Ihe emr eijded 31 DECEMBER 2024 Childrcn's Scrvice5 We Collliriiie lo work wilh Glasgow Social Work and Gl45gow Addilional SuppM)rt for Learning sch15. We also receive deinaiid froiii Souili Laiiarkshire and Easi R¢nfr¢wshire as Ihere is so few srrvices Ihil operatc as we do fur children with coniplex support needs. W¢ work with Scoitlsh Out of Scliool Care Network. whicli has r¢suli¥d in a rteiv urroup beinb sei up to Loordinaie spccialised oui ofschool cl¢ provision a¢ross Swtland. This resulted in a paper i)Utlining our lii¥hcr opcratiiig costs d¢livered lo S¢otlish Government io ensure that these are taken cognisance of wlien looking at out of school care ehildcare provision. Children have benefiied from free food. snacks and drinks during the school holida4ks wilh fijnding from Glasgow Cily Council '540liday Food Pro8ramme.' We have also enjoyed Glas8ow C.omii)ttnity Planning Linn area funding for our holiday programme. This supports erttrance costs. trips gmd materials for Sprin8, Jummer and O¢tob¢r week holiday proxramm¢. Holiday PTogramm¢5 are where we continue have our biggest demand and coiitributcs lo our prc5cnt waiting lis¢. We currently hove around 45 faniilies using the ¢liildr¢n'$ S¢TVl¢¢. Th¢ service reccivcd 3 years funding from Glas8ow Communities fund whi¢h finishes at ihe end of March 2026. This Allows us to subsidise pltseemenl coir5 for our childLare 5¥fviLe and the additional staff to 5UPPOrt and include children and young p¢ople. I'his fund11&4 been fixed eAch ye)r with tlii%. filial ytur, with liniiled runiiiiig costs. Our cliildren's service h$ iui oiibiOlrt&r wAilinb Iisi whi¢h, is dirriculi 10 uddres5 duc to the nLed5 of thc Lhild and ihe requir¢rneni of iniensive siaifing ihai makes it compli¢aied in relation to 8rAIii iiiLoine tominbi iri, fcc5 Ilial wc rari 00ablY and arrvrdably Lharbre families ai d carers. and Ihe gap between both. Thc 5crvicc continue5 to seek ulteTnative source5 of fundin8 to ensur¢ tlio¢ we ¢an in¢rease staff and places. We wLre di4appoinled not (o receive funding from Shared C.aTe Scotland f4etter Ilreak- funding this year, as this suprK)rted sessiL)Ildl siarr Iioli¢Jay eover. For exdinple, if d Lhil(Jlyvun¥ per50n requires Iwu rnenibers ofsiJff. However, we have been working with (rlasgow City Council regarding Scottish Government Early Adopters Cornrnijnities pilot, which will take plpce frotn April 2025. This will allow for fi'ce and subsidiscd places for those f4mili¢s Rnd ¢aTer5 who meet the criteria frjr tlie fun. This fund is only in plAce iiniil end of Marcli 2026. C.li?Idrcn b¢nefillcd froin C'hrislnias git15 from Ihc Spirit of tilasgow progrnmmc. HLKi we 're ovcrwhclmcd with th liuge bags of gift5 ¢liat we received. rvic Adult services remain fully operational with transport for both Glasgow and Souili Lanarkshire residertts. The odult services were part funded by a grant from Bglnk of Scotlgnd Found$tion which terminated in Decernber 2024. Trdnsport and running cos15 ar¢ now being paid for through resetves as we were unsuc¢e$sful in funding bids from Shar¢d Care Scotland C.reaiiv¢ Bleaks and Glasgow Council for the Voluiiiary S¢¢tor Mental Hetlih and Wellbeiiig fuiids. We are grateful for 3 minibuses provided free of charge from Glasgow City Counci., There is no funding from South L8narkshiTe Council, which means that C.O.J.A.C. is funding this cosi currently Irom resetwes. The BoArd will be r¢vi¢wing ihis Ongoing ¢osi during 2025. We currenily have 30 adiilis over Iwo eveninbys per week. Page 4
ARIN PERATI TION COUN('.IL COJAC REPORT OF THE'fRUSI'EES for the exr en 131 DECEMBER2024 FINANCIAL REVIEW ThL L¥nlrc is reliant on income from trusts, grants. setvice charges. donations and s<.. f.generated income. We report deficit ot'£44,046 for Illl year IDcfiLiI £32.771- 20231. We contiiiuc lo iTnpl¢mcnl nnual inLrLaS¢S in charges for our service in line with o-.her service provid¢r5. How¢ver, we recognise that the high cost of providing individua15 Wltli higli staff r81ios ihai 18 requirL,d to provide 3 quality care servi¢e for childrcn and young pcoplc wilh addiiional and ¢omplex support need. is not affo,.'dable or even attaiiiable. Tli¢refore. il is vil81 thai Iliere are sUCCC5sful appli¢aiions for additional funds frorn grants and irusts to ensur¢ il)ai StlS reinai ¢ost-¢ffe¢iiv¢. As stated previtsuslyi we have no currtni furtding for lh¢ operalion ofour adult 5¢rvi¢¢s and ihis shonfall is bein8 met from r¢serves. Prlncipil fundiiig s(Jur¢e8 Ola5gow Communities fund part fund eliildren's servtce {Rcslri¢ledl Linn Ar¢a Community Planning Partnership children's holiday PTogramme 8nd capi131 funding. IRtSlrieted) Flank of ScotlAnd Foundation for adult services. (Kestrietedl The RobLrlsi)n Trust for rvnnin¥ iosts. Incomv gcncrntcd Ihroii¥h fLindraisiiig and hire of roois And resources. WL wcrc SilCLc¥sfiil wilh UK Governmeni Ltvelling lJp fundin8 af £ I I I,O(Xl. 'I'his WAS to siipport thc purchasc of th¢ ¢nrre from Ciry Propeiry ai tlic cosl of £200.000. Howevcr, this was wiihdrawn &% we were unable to cr>mplele the puKhab¢ wiihin the rant period due tn the ongoi118 R.A.A.C.. i%sue. Kes¢rves Iiolicy I'h¢ Irusiees hav¢ Exarnined the chllrity's Teqiiiremenfs for reserves in light of the Inaiii risks tn Ihc organi5aiion and future li&biliiies. The trustees have fr¢¢ resetvcs of six months ofunresiricted charilahle ini i)me. The trvsie¢s con%ider ihai ihis l¢v¢l will provide surricient funds to respond to any shortfjll in fiinding and ensurc that support and gov¢man¢¢ msts are Lov¥r¥d lor the elliLieni wiiid dowii nf the chnrity, tf iieee8s•ry. 'I'lIL Iru51LL'¥ 1115U JiL4itIii111i1g> rn'¥¢rvL lundin¥ 10 suppi)rl ilic ass¢1 iraii*fer, which will en511r¢ the secure fviiirc of the cenire. Ai present. the balance held of unrestricted TeseNes as at 3 2 December 2024 15 £346,629. Pa¥e 5
CARING OPERAI'IONSJOINT ACTION COUN( IL COJA REPORT OF TIIE TRUSTEES for th¢ ear ended 31 DF,CEMIIF.R 2024 MONITORING AND FUTURE PLANS The work we do would be poÉgible withoiit the eommirmeni and dedicAlion of our hard WQTking And lalenied staff and voluiiieers wlio liave acliieved c)utslaiidiiibi resili¢nLe durinu Ihis challengying yejr. Thc skills and experience of our Board lias tnsured that we reinain well governed and l¢d and tlial we remain ¥ local. quality service .%crvin&tr i)ur ¢oJiiiiiviiiry. Our future obj¢¢tives ii)clude'. Seek A pellnent solution to the R.A.A.C issue or secure alternative premises. ConiinuL 10 mainiain service delivery in light of Ilie impact of ihe R.A.A.C. issue. Continue 10 maiiiiain and iJi¢r¢Ase our Laie Ii)specloi?l¢ grades ihal services rcn din Lffcclive. crricicnl of a hi Conipl¢t¢ Our awilrd for S¢ottish out of School Care Network Achieving ScolliLnd Awgrd which st8ff have been undertaking since January 2023. Coniinuc lo invest in the continued leamin8 wid developii)en¢ ofp411 centre staff Rciiiain part of Ilie Disabilily C.onfidLni r.mployLf SLhL'm¥, Continue 10 Work withiii rhe 5outheasi Childcare Trorum with joini working #nd trliining. Conlinue to Work with the Voluntary Sector Voi¢¢ Isouihl group and C.&%il¢niilk biciwork group. Reinain Iii¢ii)b¢rs of (tL VS, SC VO, b05CN aiid odier ciiy wide aiid Iiaiioiidl prui'iiJ¥r5 (v ¢n5ure we keep pule with whal is kioing on loLdlly and ai 11 natiLinal level. CoiiiiriuL 10 WL)rk willi SLollis1i c.are IIispcLloral¢, Ol¢¢ ol lh¢ Scollish Charily Kegulaior, Scottish Social Services Council and Public Healih 10 ensure we susiain excellent policy and practice. S'I'RIIC."I'IIRb., I:l)VTr.RNAN('.F. AND MANAGFMF,NT Governiiig docuiiient 'I'h¢ charity 15 coiilrollcd by 115 8overnin8 document, a deed of tnisi, and ¢onstilules a Scottish Charitable Incorporated Organisalioii. ChArlty constliuilon 'I'lie chELrily i.q ll.%cotti%h Choriknhle IncnrrK)rnted Qrgnni8atioii In S(".11)l. li wis regislired iii ils ciirreni leg#1 lorin on 4111 October 2016. The charlty was previously an unin¢orpor8ied ¢h4rity but changed its legal forin to a SC50. The assets of Ihi uninwrporJi¢d ¢harity w¥r¥ Iransfrrred iii ¢he SC.10 on 28th October 20 If?. It hai a lingle tier nIcture and ¥L5 sueli the tnjstees Èr¢ the IeMberS of the cliArily. Rff ruÉtmenl xi>pointtnent nf new tru.%tees AppuinlmenL ¢)r Iru5tees is govemed by ihe Consiitution of the ChArity. The irusiees are auihorised io appoint new committee members10 fill vac8n¢ies ihrous;h r¢signaiion oi death of an existing committee member. OrgAnisgtionAI structur¢ The company is managed by th¢ Committee who meei on a quarterly basis to discuJVS the results of the charity and any future development. Induction nd trAining of new tru5te¢$ Moqi tru*tees are xlready fAmiliAr with the pr#¢ti¢al work of the charity and are enc )uraged io attend training sessions and developrnenl days of the orgdllisdlion. New trustees are en¢our#8¢d to attend training sessions and d¢v¢lopment days of the organi5ation. Related partles The orgttnisaiion is & $tJnd.alone charily. RF.FF.RF.NC.F. AND ADMINI.STRATIVF. r)F.TAII.8 Rogislcr¢d Cliorily iiunibrr SC008190 Page 6
RINC OPERA OINT AC ION REPORT O THE TRUSTEES arend2d 31 DECEMB 24 PrlnrirAI iddrus 146 Castlemilk Driv• Casilemilk Glusgtsw G45 QUB ljdrpendtnt ExJmin¢r Borr1¢ & Co LLP Ail8niic House lu Cado8ETr 5iroei Glasgow G2 6QE Apprnved hy order of ihp. knHrd nfini%iees on . JThd Jigntd on its behaifby: p¢1
DEPENDENT EXAMINER, REPORT T TEE THE TRIF CARING OPERATIONS JOINT ACTION cOUclL COJAC I report on the accounts for the year ended 31 tkcember 2024 $eLOItI on p8g¢$ nine-o nin¢le¢n. K¢sp¢ctiv¢ rfspoiJsibilitl¢s of Li'u5t¢¢5 aild ex*iiiiiiei' The chwity's trustees are resJx)nsible for the preparntion of the accounts In 3ccordan¢t WLth tlie temis of the Charitieg #nd Trusi¢¢ Inv¢sini¢ni IS¢orlondl A¢1 2QOS and the Chariiies A¢wuni5 Ig¢o¢l&ndl R,:sulauons 2006 las amendcdl- The c118riiy'5 ITiisl¢cs considLr thai Ihe aiidil rtquircmeni of Jie&yulatiort IOIIX&l lo {rl o- th¢ ArGo>unts R¢gul4tions does not appls. li is m5 responsibility to examine The accounts as requiTed under %ectii)n 441 Ilcl of The Aci and to slate whcther parti¢ulAf Inatters have come to my attention. BrLSiS of tl)e iDdcpeiidtiit ¢xAniiiJer's r¢port My ¢xamindlion was Larrieil oul in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examinalion incliides a review of the accoiinting records kept by the cliarity and a ¢oniparison of the accounts pres¥iilcd wilh lho reL()rds. 11 4Llsu includes L()n4id¢rali(xi lif any uriusual ilLlii% nr di4clo%ures in IhL aciounts, and seeking explanations from you as irusiees concerning aiiy such matters. The procedu'LS undertaken do not provide all rhe ¢vid¢ii¥¢ Iliat WO7 be i¢quiIcd iii dudil. and r0r15rqueiiY I do iiot express ali auLltopiriioii 011 Ilie view given by the a<¢ount$. Indepondont oxAminor s stAtomont In etsiiritttinn willi my Éxtsniiiiotioii. nD Jnatter blls come tcj my attcntion ( l) which gives me reasonable caust to l>elieve that. in any mttterial reset, the requirements to keep accnunting records in accordance witli .8ection 44(1 Xn) of il)e 200.% Aci and RegulAtion 4 of the 21i06 Accounis Kegiilalions. Iiid to prepare uccount5 wliich accord wrth the a¢eoun¢in8 rewtd5 and to ¢omi',ly wth K¢8ulotion 8 of the 2006 Accounis KebTUl1ons h•v¢ noi b¢¢n mci; or (2) to which. in my apiiion, aiiention should be drown in orderto en8hle a proper Iinders¢andin8of the Hc¢ounis io be rrdLhcd. Thornas Barrie & Co LLP Ailaniic Hoilse la CadogaD Sireei Glasgow G2 6QE. 28th May. 2025 Diie., Pdge 8
CARING OPERATIONS JOINT ACTION COUN(".IL COJAC S'I-A-I'LMEN'I- INANCIAL AC'I-IVITIE!, for the ear ended 31 DECEMBER 2024 2024 Total funds 2023 Total funds Unresiricied funds Restrici¥..d rund.,. Notes INCOMLAND LNDOWMkN"rs bRUM Donations & le8a¢ies 23,098 23,098 36,022 ClIMrit#ble #ciivlLIL'S Gcneral charirable Activities 90,996 204,9<1) 295,9SS 344,778 Inves¢meni income Other incoine 774 Totil 114094 204 911) 319053 385 574 LXPENDII'URk ON ChArStibl¢ Activiti¢$ General charilablv activities Seiisory Rooni i>roject 100,571 262,5?.8 363,099 416,900 Totil If)0.571 262.52 -163,099 418,346 NET INCOMEIIEXPENDITURE) TrRn$fcrn bctween fiindg 13,523 143 157.56¥) 14j) 144.046) (32,771) 10 Net movement iii fiindj 13,666 157,711) 144,046) 132,771) RF.CONCILIAI'ION OF FUNDS Total fiinds broumihi fvTwaTd 333,327 414,485 447,256 TQTAI. FIIND.8 C.ARRIF.D FORWARD 146 997 170418 41448.5 The notes fomi part of th¢se financial statements Page 9
CARIN Tl NsJOIA CIMAC ION COUNCIL JI DECEMBER 2024 ?0?4 Total nd5 10? J Toi81 nds UDTCStrlcted nds Rcsirlcicd fund5 Noie5 FIXED ASSETS Tan8ibJe a15e 763 763 2,058 CURRENT ASSETS Debiors Cash ai ban 3.211 350 430 2,165 29. 37 7,376 379,767 4,961 415.663 and In h4nd JJJ,041 31 Jo? 387.143 4?0.0•4 CREDrroRS Amounis falling due wiihlTh one yeAr (9.411) 11.0571 117.4681 18.1971 NET CVRREI4T ASSETS 369 675 412.4?7 TOTAL A55ET5 LESS CURRENT LIABILITIES J4¢993 23,445 370,438 414.415 ASSETS 34&993 370.43 414.41$ FUNOS Unres¢ri¢ied fvnd5 Restricled funds 10 346.9)3 333.J•7 TOTAL FUNDS 414 485 Ihe flrbincial 51atrmenis WEreappToY¢d by Ihe Board ofTNMEesund auLhoTIsEd (or Issue on.. and ily b¢hiiifby'. The notes form portofih¢s¢ finuTh¢i¢l #ements Page 10
RIN OPERATIONS JOINT A CO.IAC TION N(IL NOTES TO THE FINANCIAL STATEMENT) ror the ear ended 31 DECEMBER 2024 ACCOUNTING POLICIES Basis of prepnring the finineiil stitements Tlie linancial slalLmcnls of th¢ chartty, which is a public benefit entiiy unav'r FRS 102, have been prepared in accnrdaiicc with Ihc C.harilic4 S(IRP IFR8 In2} 'AcLoiiniinb and Reprjrlinb by Charities.. Stalernenl of Recommended Praciice Applicable ro chariiies preparinE theirac¢ounts in a¢¢ordAn¢e with tli¢ FiDan¢ial Eieporting Standard applicablc in IhL UK and R¢public of Ireland IFRS 10?) Ivff¢rlive l January 2019),, Financial Reporting .Staiidard 102 'Tlie Fiiiancial Reporliii8 Siajidai'd applicable in Ilie UK R¥publi¢ of Ir¢laiid' aIid tli¢ Cliarilivs and TrLISILc Inv¢$im¢ni ISGoiland} A¢t 2005. Thc financia] statem¢n¢s have been prepared under the historical LVSI ¢()nvLnlivn. The pre5enlalion currency of th¢ financial statements is Pounds Sterlin8 {£1. Cy(ing ¢on¢ern Aflcr rcvicwink Ihc eharity's forcca5t5 and projec¢ion5, th¢ tru5k¢s have a reawnable expecta¢ion thai ihe chariry has adequate r¢sour¢¢s io ¢vntinue in operational existence for the foTesei'.nble future. The chority therefore continue.% ro adopt ihc going conccrn bASiS in prepAring ii.q finAneial Slaiemcnls. Financial reportÉn% stAndMryl 102 - r¢duced dlsclosure exemptlons aring Ihese fit)an¢ial siaiements, as and Republie of Irelaiid,: p¢mill¢d by fRS 102'Th¢ finan¢ial Reporting Standard applicable in the Ihc rcqiiircmcn15 c)r Scclion 7 Sialcm¢nl of Cash flow5. ('.ritiexl xttountiiiK jiid%ements aiid key soiirct5 of estim4tion un¢¢rtlnty Iii i)I'¢i>ariiig Ilicse fiiiaiicit)I slAleiTJClllS, Ilie ITusle¢y arL' rLciiiifL,d 10 m¥k¢ jiidg¥m¢Jis, ¥biimaies and assumptiotts Ihal affect ihe applicatir>n nf the C.hariry'8 8ccniinting pnlieies and ilie repi)rted amoiiiiis of assets, liabililic5. incniiie and Lxpcii$es. Aciii81 r¥siilis Iniy diffcr Irorn IhL5C C51irnalc5. E51imalcs and underlying a55Limplions are reviewed L>tl 4LII Ullbiolllb bllyi$. RLvisivri¥ iu ¥¥limMl¥s ar¥ prvsp¥GI.iv¢ly. Th¢r¢ gr¢ no signif1¢4n1judtm¢#ls or estirn&tC5 U5¢d in thc preparation of dSe a¢wuntS, Income Iiiwinc 15 recogniscd in Ihe Sidiemeni nf FTnRncitsl Actlvilies once the chnri probabl¢ Ihat lh¢ in¢orne will be received and Ilie amount can be meL4ured r¢ y has entitlement to the nds. ir is Donations Donalions are reco8nised on receipt. In lh¢ eveni that a donation is subject 10 conditions th3t requirt g level of perfomiance befor¢ the charity is entitled to the fvnds, the in¢ome is deferred and not recognised unlil those conditions ore fully Inet. Grants are reco8ni5ed wlien Ilie charity has b¢en nolifird in writing of both the amount and settlement date. Granrs are deferr¢d if ierms or Conditions mu5¢ bc rnct before the charity ha$ entitlement to the resources. Setvi¢¢s Incom¢ from s¢rvi¢es 15 rccognised when performed, such that risk$ and r¢w8rd.% have been transfcrred. Expenditure Liabilities are Tecognised as expenditure as soort as there 15 a legal or coniiTuciive obligaiion committing the charity lo that expendiiure, it is probable that a transfer of onoMiC benefitol will be required in settlcrnenl aiid the dmounl of the obligation Cali be mea%ured reliably. Expendiiuie is llcc(Junied for on an ll¢crual8 ba515 and h&4 bccn classificd under headings ihai agcregale all cosi related to the caiegniy. Wliere cost.% caiiiinl he Ilireclly IllribulLd i(} particular headings rhey have been allocated to activities on li basis consistent with the use of resource5. Page I
CARING OPERATIOIYS JOINT ACTION COUNC IL COJAC NOTES TO TIIE fINANCIAL STATEMENTS- coijtinued for the ear ended 31 DF.CF.MIIF.R 2024 ACCOUNTING POLICIES- continuod Tan%ible fixed Asset5 Depreciation 1$ provided ot the following annual rotes in order to write off ca¢b, asset over its estimAtcd uscful lifc. Planl and rnychincry 20&A on cost and Straight line over 3 years THxatitb 1lie ¢harily i$ exempt from tax on its charitable activities. rund A¢countin% Unrestricted funds can be used in llccordance witli ilie cliaritable objective8 oi the discrtlion oftlie trutc¢s. R¢%triclcd flind% can only be iised for panicular rcsiricled piirpos¢$ wiihin Ihe .Ibje¢is of thr charity. Restrictions orise wlien specified hy Ilic donor or wlicn funds Arc rniSLd lor Wdrfi¢ulr resir..rlcd purp05C5. rurther explanot20n of the nlltUTe ttnd purpose of each fund 18 included in ihe hole8 to the financial slatem¢nts. Pen5LQn CQ51s ¥nil othtr po¥l-retirement benefits The charity operate8 a defined contribution peii%ion scheme. Contributions pAyble to tho charity's pcnjion sch¢me ar¢ charged io ilie Staiemenl ol. Tr'inan¢ial Activities in ihe period to which they relaie. riiianclnl Insti'uin¢nts The chariiy has financial assets and fintLncial liibilities of a kind thAt qualify L$ basic financial instruments. r)L'hi(Jr¥ Short l¥TI?I d¢biors are iiicu511r¢d al Iran5arlion pricc, Icss any impairmcnl. h find li Cash and cash equivalents comprises cash balances. Cr¢diior5 Sliort Icrm Iradc crcditors pr¢ m¢asured ai ihe iransaction price. Other finanilal liabiliiies, are measured initially ni fir v*liic, nei L)f IralisCtIO17 cost.s, and ar¢ 171¢asiir¢d subsciiuitjlly ai aiiioriJLd ¢usi usiiig lh¢ ill¢¢iiv¥ ililLN'si niethod. Provlslons Provisions are determined by discounting the expeeled future eash flows Al"a pre-tax rdte thai reflects current iiiarkel asses5rn¢n15 of the tinic valucof money and th¢ risks specific to the liability. The unwindinyofihr dis¢ount is recokTnised as finance ¢051. INVESTMENT INCOME 2024 2023 Deposit account interest 774 Pag¢ 12
ARING OPERATIONS JOJNT A TION COUN :IL NOTES TOTHE FINANCIAL STATEMENTS- eoiilinued ror the ear eniled 31 DF.C.F,MRF,R 2024 INDEPENDENT EXAMINER Th¢ ind¢p¢nd¢nl ¢xamin¢rfs fee for the year is £2,95512023.. £2,816). TRIISTEES. RFMIINF.RATION AND BENF.FITS There were no trustees, remuneration or other benefiis for the year ended I l D¢cemb¢r 2024 nor for ¢h¢ year elided .? l Deceiiiber 20?_1. Trustee$, expenst5 There were no tnjstees, expenses PAid for the year ended 31 De¢erY.Der 2024 nor for the year ended 31 December 2023. STAFFCOSTS 'rhe overo8e Inonihly nuinber of einploye¢s during lh¢ y¢or was As follow%'. 2024 COJAC No employees received eni(Jlumeiits in exee.4s thf £60,000. The charity considers its k¢y manAg¢m¢nt P¢Tsonn¢l comprises ihe Trustees, Ilje Cenire Manager, Finance ol¢er and Care Services Mano8er..-I'lie totol eniployment benefits. in¢ludirtg ¢mploi"¢T pension ¢ontribuiions, of tlic key IriaiiiLglLIIILni pers(>iiiiel wLr¢ £90 ?641•023.. £87,319). COMPARA'I'IVLS FOR'I'IIL S'I'A'I'kMLN'I'Ob FINANCIAL ArfiviTIF,S Unrc.4trir.ied riind RestTlCted rund$ Totsl funds INCOMTr: AND ENDOWMENIB FIIOM Donations & legacirs 36,022 Charitable ACttvitie5 General ¢h&riiablc activities 76.071 268,707 344,778 Investment income Othcr incorne 77.; 774 Total 268 708 385 574 F.XPENDITIIRF. ON ChArltAblo #etlvllies Geiieial ¢haiilable aGtivilies Sensory Room proje¢i 178,17:. 238.723 416,900 TotAI 240 169 418346 NET INCOMEI(EXPENDITIIRE) Tr8n5fer5 between fund.s 28.539 132,7721 13 369J Net movement in funds 174,6811 41,908 132,7721 Page 13
CARING OPERATIONS JOINT ACTION COUN(-IL C.OJAC NOTES TO TIIE FINANCIAL sfATEMENTS- toiitlnued for Iht exr en(Itd 31 DECEMBF.R 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTlVI'fiES- tontinued UnStri.t¢d Restricied furtd.,: funds Total funds RECONCILIATION OF FIINDS Toial funds brought fonvard 408.OG 39,250 447,256 TOTAL lJNDs CARRILD foRWARD 414.484 I'ANGIBLE FIXED ASSL'I'S Plant and maLhineTy cosi. At l Jinuary 2024 and 31 December 2024 DEPRECIAI'ION Al l Jaiiiiary 2024 C.hMrg¥ for y¥ar 13,941 At 31 December 2024 NET JJOOK VALUE Ai 31 Dernber 2024 763 At I l T)e¢ember 202 DLB'I"OJIS: AMOUNTS FAI.LINC, DIIF. WITIIIN ONF. YF,AR 2024 2023 Debtors Prepayments 3,209 752 Page 14
RIN PERATIONS JOINT ACTION COUN('IL COJAC NOTF.S TO THE FINANCIAL STATEMENTS- ror the earended 31 DECEMBER 2024 tinu CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 20241 2023 Social security and other taxes AcGrued expenses 4,772 4.190 10. MOVEMENT IN FUNDS Ncl movemei.I in fund¢ Transfers betwc¢n funds A¢ 31.12.24 At 1.1.24 UnrtriCted funds General fund 333,327 13,523 143 346,993 Re5trlcted funds Robertsoii I'rust. Operational c.ogts GC.PP PIAy8¢lieine Cyraiil Better R T¢tsk% C.rcrtliv¢ Breaks GCC GTVO Bank ol. S¢oiland rood Pro&7ramn)e National Lottery c.ommunity fiind Conimiiiiity Ke¢ovcry build ISLoiiish Gov¢rnmenil GCVS Wellbeing fviid 15.000 52 3,170 15,993 458 19,506 89 21,827 (7,6881 7.312 (52) 12} 13.16x1 115.9931 14581 119,5051 (891 10,259 4,483 5,063 15.063 500 891 soo 891 Amold Clark Outside Equipment 143 TOTAL FUNDS 414.485 370 438 Page 15
CARIiNG OPERATIONS JOINT ACTION COUN(".IL COJA NOTFS TOTFIF. FINANCIAI, STATEMENTS- eolltinued for the eAr ended IDL 'EMBbR 2024 10. MOVEMENT IN FUNDS. Contlnued Nth movemen( in funds. included in the above are as follows.. InLtsmin. resouT¢eg Re5UUTG¢S expended Movement in funds Ilnre5tricted funds General fund 114,092 1100,5691 13,523 Ktstrl¢ttd fund5 Slobertson'l rust - Operaiional Costs GCPP Play5chcrnc Grant Deitcr Breaks Crcalivc Drcaks ticc.. ti'i'vo Bank ol'scoiland l ood Progrnmme National LollL'ry C¢)mrnunily Fund C'.ttmtniinity Ilecovery fiind Iswitish Government) GCVS wo111ng fund Gov¢rniii¢iii LcvLlliiiu Up Fund Dentley Advanci1i8 l.ives Arnold f.IF¢rk Qurside r.quii)meni 15.000 2,024 122,6881 {2,0241 13,1681 11.5,9931 {458} 119.5051 (6.974} 17,6881 13,1681 115,9931 {45¥1 119,5051 6,974 156,583 {11,568} 20.000 15.0631 (2,8801 15,0631 2.880 500 500 891 204.9()1 262.530 57,369 'I'O'I'AL bUND5 319.0fj3 l(?10991 44 0461 Pase 16
CARING OPLIUI'IONS JOIN'f ACTION COUN COJAC ".IL NOTES TO THE FINANCIAL STATEMENTS- coijtinued ror the egr elided 31 DECEMBF.R 2024 10. MOVEMENT IN FUNDS- tonlinued Coinpmrntives lor muvenieiii iii fun(Is Nei movemriil in fund: Transfers beiween fuiid5 Ai 31.12.23 At 1.1.23 Uiirestrleted fuiids General fiiiid SLC - Adult Setvices 394,637 13,3(>9 333,327 13 3691 408,006 (13,3691 333,327 R¢$trleted ft¢t)ds Roberison Trust Op¢rational Costs GCPP Plllysehenie Grani etter Hrcllks Sensory Room Creative Breaks GCC GTVO Bdnk of Scotland rood Prouraiiime Naiional Loiicry Community fund Scaitish Government- social c.are GCVS Wellbeing fund 1'rnd¢s House SLC- Adult Servi¢e5 15,000 15,000 52 22 2,.5.5 1.44() 8,936 458 17,552 612 {1,44CI 7,057 15,993 458 19.506 89 21,827 ,9.$4 %9 20,7411 1,079 2.840 3,000 2,22.1 {3,0001 13,1691 5,063 TOTAL fuNDS 447 236 327711 414483 Page 17
CARING OPERATIONS JOINT ACTION COUN('IL COJAC NOTES TO THE FINANCIAL STATbMENTS- etsntinued for the eor ¢nded 3 I DECEMBER 20Z4 io. MOVEMENT IN FUNDS- continued Comparative net moveinent in funds, included in the above are as follows.. Incoinin. resouree Resources expeiided Movemeni in funds Unrestricted funds General fund 116,86C 1178.1761 161,3101 Restricted fui)Ils linheTl4thn'l ru.%1 - ()PCTatinnal C0818 GCPP Playscheme Grani t3etter Breaks Sensory Koon) Creative Elreaks Flank of S¢oil4lrtd rood Pro8rainme N81ional Loiicry Communily Fund Scottish Govemiiient- So¢ial c.are CJC.VS Wellbeing fijnd 'I'rades House ccw'i- rronl Garden Cjrant INSPIRJNG SCOTLAND SLC- Adiili Services 15,000 1,794 31.709 15.000 30 612 (1.446) 7.057 11.7641 131.0971 11,4461 19.970) (17.5521 16.885} (1_15.6761 11,3591 17,7771 1.3.0001 11.7401 11.2001 20 7031 19,506 6.974 156.424 89 20.748 11.3591 2,223 13,0110} 10,000 1.740 1,20 13 3691 268 70% 240 169 TOTAL fuNDS 385 574 418,3451 32 7711 URP Glasgow Communities Fund part 5UPPOrt th¢ child¢are service The Robertson Trust supportin8 operational Costs Shared Care Stotland IB¢iier Breaks) pan supports one to one childcare during school holidays Glasgow Cily Council (Linn Area Cirantl Play8eheme fnr ¢chool holiday pro8rRmme South Lan&rkshire Council . part furtdirtg for South Lanark$h2r¢ resid¢nts 10 &rt¢nd di5ablcd adult services Shared Care Scotland (Creative Breaks) for aduli services Glasgow City Council Holiday Fovd Pn?[11nE rliildrcn'¥ bcrvicc GCVS Wellbeing Fund - Adult Scrviccs Pa8e 18
CARIiYG OPERATIOIYS COJAC Tl iYOTES TO TIIL filiYANCIAL STATEMENTS- eo for the eAr ended 31 DECEMBER2024 tinued RELATED PARTY DISCLOSURES There were no related party iransactiorts for the yellr ended I l December 20. 4. Page 19
RING PERATIONS JOINT A COJAC TION DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the e#r end¢d 31 DECEMBER2024 2024 2023 INCOME AND ENDOWMENI'S Don8tions & legACIt5 Donations Other income 4.113 5.314 30.708 23,098 36,022 Investment iric()nie Deposit account interest 774 ChAritgble activitles Fee Incume Grnni.. CCW'I- l.-roni Garden Grani.'Inspirin8 Scotland GL>VLrnment l.evelliiig Up Fiind BeJiil¢y Advancing Lives Community Fund Isiatring) Grant.. Cros$ Boundary Setvices GrAnt.. GCC. I)layscheme5 Grant.. Rohertson Trust Granl..HBOS Grani.. Better 14reAk$ fjrJJil,' Creaiive Breaks Grani., Food progrnmme Grani.. National Loiiery Community Fund Bus service operlllors grènt Grani.. Arnold ClaTk C.01?Imunily Grant.. GCVS Wellbein8 Grani.. LINN Area Granl 90.996 71,659 1.740 1.200 2,880 500 20,000 7,333 1.794 15.000 19.505 31.710 17,027 6,974 156,424 712 2,024 15,000 6.973 156.582 I,ooo 10,000 295,955 344,778 Other Income Gain on sale of intangible fixed assets Total intoming ro$ouTce5 319,053 385,574 EXPENDITURE CharitAble Aetivities Wages Pension5 Aciivity materials Cleaning Heat and light In5uranee Carried forward 285,414 4.457 2.801 272,005 4,203 3.740 36 6,813 5,991 292,788 8.990 6,242 307,904 This page does not form part of the statutory financial statements Page 20
CARINC OPERATIONS JOINT ACTION COUN('.IL COJAC DETAILED SI'ATEMEN'f OF FINANCIAL ACTII ITIES for the car ended 31 DECEMBER 2024 2024 2023 Charitgble actlviti¢s Brought forward Kids aciivilieslprovisions Playscheme cosis Repairs & maintenance lin¢ new heating $ySleml Telcphone Trnnsport and moior Travel.subsist. and provisions Food prograinme costs Adult iis¢rs event 307.904 292.788 685 2.334 75.147 4,350 6.563 284 5.475 6,416 4.984 13.990 4,493 6.657 5,988 344,057 394,041 Support Costs HumAii resourc¢s Staff iraining 240 1,377 Other Mcmbershipslsubscripiions Posi. printing and siationery Sundries Plant and machinery 5.970 2,068 900 7,446 3,271 2.518 3,894 10,233 17.129 Governinee costs Auditors. remunerdlion for non audit work Professioiial fees 2.953 2,618 Total resources expended 363 099 418.345 Nd expenditure 44 046) This page does not fomi part of the statutory financial stateiment$ Page21