REGISTERED CHAIUTY NUMBER: SC008190 REP RT FTHET OR THE YEAR ENDED 31 D CARING OP RATIONS JOINT ACTION COUNCIL COJAC Thomas Batrie & Co LLP 4th F]oor, Atlantic House la Cadogan St Glasgow G2 6QE
CARING OPERATIONS JOINT A OJAC NTEiYr FTHE FINAN egr ended 31 DE EM Pag¢ Report of th¢ Trn$tees I to 6 Independent Ex#rniner's Report Ststement of Finsnci81 Activities Balance Sheet Notes to the FinaneiAI StAtements 10 to 16 DetAiled Ststement of Fin4nclg1 Actlvlt5es 17 to 18
ION COUN IL REP for the RT FTH 31D The trustees present their report with the fJnan¢ial statements of the charity for the year ended 31 December 2025. The tru5tee5 have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended PrdCtic¢ applicable ro Charities Preparing their accounts in accordance with the Financial Reporting Standard app12cable in the UK and Republic of Ireland IFRS 102) (effeetive l January 2019). About U5: C.O.J.A.C. is a Scottish Charitable Incorporated Organisltron (SCIO) which w8s regi8tered in its current form sn 2016 &% previously it wa5 an unÉncorporated charity sinc¢ 1984. C.O.J.A.C. is managed by volunteers who fornj th¢ Managem¢nt Comrnittee and are also kntswn as trustees. ThE BoaTd of Twstees are spOnSIble for the overnll tnanage]nent and control of C.O.J.A.C. ISCIO) and meet at least 4 times a year. The Centre Mana8er is responsible for coordinating the work of seniors and stafftcam. The Centre Manager undertakes a key l¢adetship role overseeing developmerrt, 5¢rvice delivery, administration and human resource nCtionS in conjunction with the Senior Manag¢m¢nt Team of Care Service5 Manager and FinanceJAdmiThistration Offi¢er. The eentre CUTrently employs 14 staff all part time with two vaun¢i¢s at the end of DRmber 2025. OBJEcfivES AND ACTIVITIES Objectives aims Th¢ objects of the charity as setout in the constitution of the organisation are as follows.. l. To promote the benefit of the disabled inhabitants of the South East area of Glasgow and envtrons without distirtction of ptslitical. religioLts or other opinions, but associating th¢ Local Authorities. Third Sector Organisation5, Private Sector ond inhabirants in A common effort to advance education and to provide facilities in the inierest of social welfare for reGreation and lei511re time occupation5 Wlth th¢ obje¢t of improving the ¢otiditiorts of life for the said inhabitsnts. 2. To secure the estsbli5htnent, maintenanc¢ and management of a ¢entre for activities promoted by the Association in furtherdnce of the above, or any one of them. C.OJ.A.C shall be non-paty in politics ond non-sectarian in religion. SignRficgllt netivities The charity provides the following services.. l. A disability resour¢¢ ¢entre for children. young people. adults. their families and ew¢rs affected by disability. 2. Re5Plte for familie5 and carers affected by disability. 3. Afterschool and holiday childGart prov15ion forrhTldr¢n with additional and complex support need$. 4. GTOUP work progrdmme for youth and adults with additional and tomplex support needs. 5. Provision of transport to meet accessible journey standard. Charltable purposes l. The provssion of recreational factlitie4 or the organisation of recreaiional activities. with The object of irnproving the conditions of life for the peTsons for whorn the facilities or activities are primarily intended. 2. The relief of those in need by re&%on of age, i11-h1th, disability. financial hardship or otherdisadvantoge. Page I
ARIN OPE ACHIEVEMENTS AND PERFORMANCE ChAritAble Activltl¢s C.O.J.A.C. has continued to provide vttal services to both children. young people and adults living with disability and their families and ¢arers. We remain committed to pmiding a quality. affordable and efflcietht seJvi¢e for all our centre users. We ensure that care and $llpport staff are registered with Scottish Social Service5 Council and maintain their continuing professional development to ensure that we meet any new standaTd5. le8i51ation or regulation. All other 5t are provided wtth apppriate training to meet seJvi¢¢ delivery. Our ¢hildr¢n's setvice offets out of school, in service and holiday care for children from Primary one up to eighte¢n years. All our Children are affected by dis?bility andlor complex support needs. Increasingty. many of our children require one to on¢ sthff suppclrt. We work in cwperntion with pae0 stakeholders, our families and ¢arers. commwiity and with lo¢al and national Government. We are grate1 and thankful to all our supporters, stsff and volunteer5 for their involvement in our ongoin8 work ond continuing development. We want to thank our individual supporters. Fiona Sdlie {throu8h Easy Fundrnising) and all those who contributed to ourHalloween fi]ndrai5er which raised nearly £500. We use the community b¢n¢fits schem¢ provided by tA)th Greater Glasgow and Clyd¢ NHS 8nd Gl&s8ow City R¢gion benefits hub, which is an online service which aims to connect communitie5 and bu5ine5se5 in Glasgow City Region and acr055 Greater Glasgow and Clyd¢ to d¢liv¢r benefits for lo¢ pwpl¢. Community groups make requests for gcK>ds and setvic¢$, which can then be met by businesse5 working with th¢se local authorities and GGCNHS. Our ongoing funding 5UPPOrt L5 Lnvaluable Én ensuring that we can remaitl affordable and acC1b1¢ for all our faTfLilies and carers across all our ¢entre services. entre Due to th¢ discovery or LA.A.C. withfft the older part of the eenire, this has resulted in th¢ loss of use of softplay, 5POrts hall and office space. This happened in March 2024. DuTiDg 2024 and 2025, the Board and senior staff worked with Yarious engineering comwdnies, which cultnittated with a report that the R.A.A.C. could be perman¢ntly fix¢d and would be si8n¢d off by a strn¢turAI engirteer. However. this would ¢om¢ at cost of ¢ir¢a £300k. We have approached varLOU5 social investment funders seeking a loan lo undertake the work. However. th2t is bas¢d on purchase of the rxntrellong temi lease. The landlord (City Propety) will only sell the centre to C.O.J.A.C. with an 'overagd of ten years. This provides thern with the security thai if C.O.J.A.C. sell the c¢nth within ten years all profit must be returned to City Pperty. Therefo, no lender will lend to C.O.J.A.C. on a property wher< aTther party security overthe lender. We are exploring otheroptions. W¢ hav¢ ¢ontinued to m8intaitL our seNice delivery for children. young people and adult5. However, th¢ closure of the tnain part of the centre is haviDg an impact. Ngt only lack of space. but loss of income generation ftom room hir¢s. We hav¢ had to us¢ resetves io support service delivery. We hav¢ looked at other premise5. Howevrr, w¢ have found nothin8 that meets our needs. We dtd h8ve some support from Gla58ow City CoutL¢iI and Glasgow Ltfe. However, all th¢y could offer wa5 two e]npty cointnunity centr¢S lrt ihe East EJ]d of Glasgow. These were unsuitable as the tnajority of our services users reside within th¢ South Side of Gl&sgow. We still have acc¢s5 to toilets, charjging room, me¢ting room (for otTi¢¢ spa¢e), art5 and crafts room. eanteert and kitchen, sensory room, outd¢)or Sensory garden atkd play area. There h&$ been no reductton in s¢rvirx delivery, and we are continuing nonnal. We are in discussions with Glasgow City CouncillGl&8gow Life regarding the Jennibum Centr¢ tn Castlemilk as this w&$ originally d¢signated for housing. This cenire has been closed for s¢verdl years and require5 a 5ignifi¢ant Injection of Capital works to etk5ur¢ It meets our n¢ed$. These discussions are ongoirtg. H05ted a Ha]loween disco in the Bir8idale Complex forour adult service users. Provided Christmas night out for our adult S¢ryi¢¢ User5 in the Beechwood, Kingspark. Page 2
ARIN Tl OINT ACTION COUNCIL THETR MBER2 Provided sensory JDOM hire for 17 Service users on a weekty basis supported by otherorganisations. We welo)m¢d u$e of our outdoor play area by Kelbourne school on aweekly bls. Centre administration provides the neSSary functions to meet LK)th internal tleeds (Finance, HIL GDPR et¢.) organi5e sersqce delivery. but 2lso externally to our fvnders, to meet legislative and regulatory r¢ouirem¢nts, Office of the Charity Reguio¢or. C&re Inspedorate and Scottish Social Services Council. DuTing 2025. in rtnership with Glasgow City Council Education Department. we implemertted the Scottish Government funded School Age Childcare fund. This provides free or reduced ¢osts for childcare for famili¢slurers who m¢¢t ¢enain ¢riteria. However. it does impact on self-directed support as it seen as double funding. This fvttding {School Age Childcare) will end 31 March 2026. Continued to work in partnership with the Southeast Childcare Forum, which ¢oordinates sch¢)o118e 8roups across the South of Glasgow. This partnership allows for joint trwntn& joint workittg and joint fi]n days. During 2025 the centre was funded from.. Glasgow City Coun¢il Glasgow Communities Fund (children) The Robertson Trust (core costs) Shared Care Scotland {Creativ¢ Breaks) {adult mice) Glasgow Community Planning PartneT5hip for playscherne fjjnding during school holidays and othervarious grdnts. Gl&8gow City Council Holtday Fc<>d Progtwnme. Continui Professiotlal Develo ment All staff who work in th¢ ¢¢ntre are me]nber5 of the Protecting Vulnerable Groups S¢heme and all our Care and Support staff are registered with the Scottish Social Services Council. REHIS {El¢m¢ntary FLX)d Hygiene), Quality Improvement Frdmework for ¢hild¢are through the Care Inspectorate. Healthy Eating in Schools and what this means for oui of school care providcr5 in Scotland, SVQ 3 Play work, Impact of parental mental, Neuroscience. ADHD and Autism, Impact of Addidion. ACES, AttachrnenL New Play Cycle, Play a$ a Proft5sional. Therapeutic Play and Principle4 Adult Support and Protection. The Finance Offi¢¢r ntirtues attERd ongoing SAGE training throughout the year. Participated in events around the developtnetlt of Glasgow School Age Child¢8r¢. We have 2 Child PJDt¢¢tion Leads and I registered rnana8er wjth the Scottish Social Services Council and th¢ Care 1Tr5pectorate. We were suc¢essfjJl in completin8 our Scottish Out of School CaTeN¢tsvork'A¢hieving alIty Scotland, award. We will be coming to the end of our InvestOTS in People Award in January 2026. We are not going corttinue with this considering the ongoing structural issues which m81n our focus. We are continuing to r¢¢ruit for support sraff every year as statT move on due to career progression, e.& to the local authority, where pay, temis and conditions and long-tem prospects are much more favourable or for other personal reasons. Page 3
G OPERATIONS JOINf ACTION COU COJAC IL EP RT FTHETR TE BER2 We Iiw5e re8ulaTly with srtÉai work and addition support for leaming schools ensuring that there is a ¢cK)rdinated approach to ourwork with families. This includes staff attendin8'CoordiThat Support Plant)ing m¢etings.' Child]Yn have benefited from free fty)d, snacks and drinks during the 5Ghool holidays with fvnding from Glas8ow City Council 'Holiday Food Pro8ramme.' We hayc a150 benefii¢d from Glasgow Community Planning Linn area fvnding for our holiday pro8raTnme. This SUPForts entrance costs, trips and mat¢rials for Sprin& Sumtner and October week holiday progrdmme. Holiday PTogrdmm¢s are wh¢re we con¢inu¢ to have OUF biggest demarbj atsd contributes to our present waiting list. We CUJTently have around 45 families usin8 the children's service. The service has been awarded a fijrther three-year funding from Glasgow Communities Fund from 2026-2029. This allows us to 5ubsidise placement wsts for our ¢hildcare service and the additional siaff to support and include children and young pP[C. This fund has been fixed each ye2r with thi5, finalyear, with lÉmited running costs. Our Ghildr¢n's servic¢ has an ongoÉng waitin8 list which. 15 difficultto addTesS due to th¢ o¢¢ds of the Child and the reqllirement of inl¢n51VC 5taffIng that makes it complicated in relation to grant income comin8 in, fees that we can rca50nably and affordably charge families and carers, and the gap between both. The service continues to seek alternative sources of fijnding to ensure thatwe can increase staff ond places. Children benefitted from Christtnas gifts from the Spirit of Glasgow progrdmme. Adult Services r¢maiD fully operdtiona] with transport for both Glasgow aDd South lanaTk5hire re5Ldents. The adult services were part funded from October 2025 with funding from Shared Care Scotland (Creative Breaks) fund for on¢ year only. This has partsally supported the cost of the minkbus for South LanaTkshire residents. Thi5 will flnish in October 2026. Wt are grateful for 3 rninibus&% provided free of Cha¢ from Glosgow City Council. There i8 no fvnding for all the stsff costs over a Monday and Tuesday ev¢nin& where we utilise fees and reserves. We cUentlY hav¢ 30 adults overtwo evening5 perweek. FINANCIAL REVIEW F5nanclal positlon The centre is reliant on income from tru4 grnnts, seryi¢¢ ¢harg¢s. donation5 and sc]f-generate41 income. We can report a deficit of £13,328 for the yEar {2024-deficit £44,047). We continue to implement annual increas¢s in charges for our 5erviee in lifte with other Service providern However. we reco8nise that the high ¢05t of providang individualswiih high staff ratios that i5 required io provide a quality care seThiee for children and young people with additional end complex support need. is rb)t affordable or even attainable. Therefore, it is vital that there are successful applications for additional funds from antS and trusts to ensure that seryices remain C05t-effectLVe. As stated prevÈou$ly. we have no cuent funding for th¢ operation of our adult 5ervi¢es and this shortfall is bein8 met from r¢s¢tv¢s. Principal fundingsource5 Glasgow COMMltieS Fund part fijnd children's service {Resiri¢ted) Linn Area Community Planning Portner5hip children's holiday programm¢ and PItal fundin& (Restricied) Shar¢d C8Te Scotland (Cative Breaks) for adult services. (Restricted) The Robertson Trust for running costs. Income generated through fundrdisin8 and hire of rooms and resources. Page 4
RATIONS JOINT A JA UNCIL EPORT OF THE TRU eArended31 DECEMB FINANCIAL REVIEW Reserv&s policy The trustees have examined the charity's requirements for Nserves in light of the main risks to the ooanisatton and fijture liabilities. The trustees have free reseeS of six months tsf unrestricted charitable income. The trustees ¢onsid¢r that this level will proYid¢ suffI¢ietLt fund5 to respond tQ 8ny shortfall in funding and ensure that supp)rt and 8ovemat)ce costs are eovercd for the efficient wind down of the Charity, if necessary. The trustees are also maintaining reserve fvnding to support the asset Iransfer, which will ensure the se¢ur¢ re ofthe cetltre. At pres¢nt, the balance held of unrestrieted reserves as at 31 Dec¢mber2025 is £323,616 (2024.£346,993). MONITORING AND FUTURE PLAf4S The work we do would not be possible without the commitment and dedication of our hard working and talent staff and volunteers who have achieved outsranding resilience during this challenging yeaT. The ski115 and exp¢rtenc¢ of our Board has ensured that we remain well governed and led and that we remain a local, quality service serving ottr community. Our fvtLEr¢ objectives include= - Seek a pennanent solution to the R.A.A.C issue orsecure alternativ¢ premises. Continue to maintain service delivery in light of the imp8c¢ of the R.A.A.C. i55ue. Continue to Mntain and in¢rease our Care Inspectorate grades $0 that services remain effective, ¢ffi¢ieni and of a high quality Continue to invest in the continued leaming and development of all centre staff Remain part of th¢ Disability Confident Employer schem¢. - Continue to WOTk within the Southeast Childcare Forum with jointworking and training. - Continue to work with the Voluntary Sector Voice (South) group at)d Casilemilk Network group. Remain members of GCVS. SCVO, SOSCN ond other city wide aTJd national providers to ensure we keep pace with what IS 80ing on l¢xally and at a nationaj level. Corttirkue to work with Scottish Car¢ Inspe¢torat< Office of The Scottish Charity Regulator. Scottish Social Services Council and Public Health to ensure we sirsiain excellent policy and practt¢¢. STRucfuRE. GOVERNANCE AND MANACEMEJYT Governing do¢unJ¢nt Th¢ ¢haTity is controlled by its goveming document, a deed of trus¢ and constitutes a Scottish Charttsble Incorporated Organ15ation. Charity constitution The charity is a Scottish Charitable IncoTtx)rdted Organisation (a SCIO). It was registered in its Current legal fomi on 4ih October 2016. Th¢ ¢harity was previously an unincorporated ¢haTity but Changed its legal fomi to a SCIO. The assets of the unincorporated charity were transferred to the SCIO on 28th October 2016. It Single tier sttu¢ture as such the trustees are the mernbers of the charity. Recruitment and appointment of new trustees Appointment of tn]st¢es is governed by the Constitution ofthe Charity- The trustees are authoris¢d to appoint new eomrnittee rnembers ty fill Vacanci through resignation or death of an existing committee member. orginitIonal strncture The company i5 managed by the Comrnittee who meet on a qrter]Y basi5 to discuss the r¢sults of the chlty and any future developinent. Induction and trainrng of new trustees Most trustees are already familiar with the practical work of the ¢harity and are en¢ouTaged to attend training sessions and development days of th¢ organis&tion. New truste¢s ?re enw]raged to attend training sessions and deve]opment days of the organi5atton. Page 5
REP RT FT ETR TEE srRucfuRL GOVERNAf4CE AND MANAGEMENr Related pArtle$ The or8ani5ation is a stand-alone charity. REFERENCE AND ADMiiYisfRATIVE DETAItS Registered Charity number SC008190 PTincipAI Hddress 146 Castlemilk Drive Ca5tlemilk Glasgow G45 9UB Trustees Bridi¢ Gallagherchair Fiona Salli¢ Treasurer Donna Daniels Clare Greene Ashley Storrie (r¢sign¢d 12.3.26) Rtchard M¢Shane {ap]Mlinted 12.3.261 Independent Ex9miner Thomas Barri¢ & Co LLP 4th Floor, Atlanti¢ Hous¢ la Cadogan Street Glasgow G2 6QE Appx)ved by otrOf the board of trLLStees on . find sign&4 on its behalf by.. Fiona Sallie. Trustee Page 6
DEPENDE CARtNG INER'S REPORT TO THE TRUSTEES ONS JOINT ION COUNCIL OJAC PE I report on the a¢¢ounts forthe year ended 31 December 2025 setout on pAges eight to sixteen. R¢speetive re5ponsibilitie$ of trustees And ex8mlner The charity's trustees are responsible for the preparation of the accounts in ae¢ordance wtth the tenn5 of the Charities Rnd Trustee Investment (Scotland) Aet 2005 and the Charities A¢counts (Scotland) Regulations 2006 las Amended}. The charity's trustees Consider that the audit requirement of Regulation 1011)la) to (c) of the A¢¢ounts Regulations dc¢s not apply. It is my reSnSibIlIty to examine th¢ accounts as required under Section 4411)Ic) of the Act and to state whether particular mattets have com¢ to my attention. BASIS of the independent ey4mlrter's report My examination was carried out in a¢wrdan¢e with Regu14tion I l of the Charities Accounts {Scotland) Regulations 2006. An examination in¢lude5 a review of the accounting records kept by the eharity and a comparison of the accounts ptesented with those r¢cords. It also includes constderation of any unusual iiems or di5c105ures in the accounts, and seeking cxplanations from you a5 trustees concerning any such matters. The procedure5 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. Independ¢nt exftmintr's stRtement In connection with my examination. no matter has come to my attention '. (11 which give5 me reasonable cause to believe tha¢ in any material respect, the requiremcnts to keep accounting records in accordance with Sectioll 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts R¢gulations.' and to prepare accounts which a¢¢ord with the awounting record5 and to comply with Regulation 8 of the 2006 A¢o)unts Regulations hav¢ JK)t been mett or (21 to which, tn my opinion. attention should be drawrt in order to ¢nable a proper understanding of the accounts to be reached. Martin Greig BA CA The Institute of Chartered Accountsnts of Scotland Thomas Barrie & Co LLP 4th Floor. Atlantic House la CAdogan Street Glasgow G26QE 15th July..2026 Pa8e 7
CARING OPERATIONS JOINT COJAC Jor4 CJL STATEMENT OF FINAN IALA for the eAr ended 31 DECEMB TIVITJLS 2025 Total fund5 2024 Total futM15 Unrestriet funds Restricted futtds Notes INCOME AND ENDOWMENTS FROM Donations & l¢gacies 16.594 16.595 23,098 ChAritgble aetivitie5 General charitable activitics 115,879 211,774 327,653 295,954 Totsl 132.473 211,775 344.248 319,052 EXPENDITURE ON Chgritgble aetlvltles Genera] charitabl¢ a¢tivities 155.851 201.725 357576 363,099 NET INCOME/(EXPENDrruRE) (23,378) 10.050 {13,328) (44,047) RECONCILIATION OF FUNDS Totsj fund5 brought forward 346,993 23,445 370,438 414.485 TOTAL FUNDS CARRIED FORWARD 323.615 33.495 357,110 370,438 The notes forni part of these flnancial stat¢m¢nts Pag¢ 8
CAR RATI NS JOINT UNCIL 2025 Tota] funds 2024 Total funds Unrestricted funds Restricted nds Notes FIXED ASSETS Tangible assets 522 522 763 CURRETrrf ASSETS Debtors Cosh at bajk and in hand 14.504 327,594 7,061 34,491 21,565 362,085 7,376 379,767 342,098 41,552 383,650 J87.143 CREDITORS Amounts falling due within one year (19,0041 (8,058) (27.062) 117,468) NET CURRENT ASSETS 323,094 33,494 356588 369,675 TOTAL ASSETS LESS CURRENT LIABILITIES 323,616 33.494 357,110 370,438 NET ASSETS 323,616 33,494 357,110 370.438 FUNDS Utjrestricted funds Restricd funds 323,616 33.494 346,993 23,445 TOTAL FUNDS 357,110 370,438 The fin ¢nts were approved by the Board of Trustees and authoris¢d for issue . aTtd were signed on Éts behalf by.. on Fiona Sallie- Tstee The notes fomi part of these financial 5tat¢rnents Page 9
PERATIONS JOINT ACTION COUNCIL COJA TE TO THE FINANCIAL STATEMENrs for the egr eDded 31 DECEMBER 2025 AccouwfiNG POLICIES BASIS of preparing the fin#neial statements The flnancial st&tements of the ¢h8rity, which is a public benefit entity under FRS 102, have been prepated in accordance with the Charities SORP {FRS 102) 'A¢counting and Reporting by Charities: Ststement of R¢commended PT8cti¢¢ applicable to ¢haTiti¢s weparing th¢ir awouThts in accordance with the Fxnatleial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 102) {¢ffeciive l January 20591,, Financial R¢pDrting SlandaTd 102 'The Financial Reporting Standard opplicable in the UK and Republic of ITelan(r and the Charities and Trustee Inv¢stmen¢ (Scotlandl Act 2005. The financial statements have been prepar¢d under the historical c05t conventiotl. The presentation currency of financial statements is Pounds Sterling (£). Going toncern After reviewing the charitys forecasts and projections the trwstees have a ronable exp¢¢tstion that the charity h&$ ad¢quate resour¢es to wntinu¢ in operational existence for the foreseeable future. The charity therefore continues to #dopt the going concern b1$ in prepari]]g its financial statements. in8ncial reportlng stAndard 102- reduced disclosure exemptions The ¢harity has taken advantage of th¢ following disclosllre exemption in preparing these financial ststctnents. as pcrniitted by FRS 102'The Finzncial Reporting Stdrd applicable in the UK and R¢publiG of Ir¢land': the r¢quir¢ments of S¢¢tion 7 Statement of Cash Flows. Crltlenl ieeounting judgements and key gourees of estimatlon une¢rtatnty In preparing these financial statements, the tru5tee5 are required to tnake judgements. esiimates And assumptions thai affect the application of the Charity's accountirtg policies and the ported amounts (Trf &55eis. liabilities, income and expenses. Actual results may differ from these ¢stimates. Estimale5 and utlderlying assumptions are reviewed on ongoing basis. Revisions to estimate5 are recognised prospectiv¢ly. There are significant judgements or estimates used in the preparation of these a¢counts. Income Incotne is recognised in the Ststcment of FinanGial Activities once the charity has entitlemetrt to the fiEnds, it is probable thai the incA)me will be received and the amowit can measured reliably. tk)nations are recogni5ed on reeeipt. In the event that a donation is subject lo Conditions that require a level of perfomjance before the ¢harity is entitled to the nds, th¢ in¢ome is deferred and not recognised until those Conditions are fully m¢t. Grants Grants are r¢cognrsed when the Chartty has b¢¢n notified in writin8 of IM)th the amount and s¢ttlem¢nt date. Gjwts ar¢ d¢frty¢d if temjs or conditions must be met before the charity has entitl¢m¢nt to the re50ur¢es. Income frorn services is reeognised when perforn)ed su¢h that risks and rewards have been transferred. Expenditsre Liabilities are regnised as expenditur¢ 8$ S(x)n there is a legal or constrllctive obligalion committing the charity to that expenditure, it is probable that a transf¢r of economic bcncfjts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and ha5 been classified under heading5 that ag8re8ate all cost related to th¢ Category. Where ctssts cannot be directly attributed to particular headings they have been allocated to activities on a basis consist¢nt with the use of r¢sour¢es. Pa8e 10
CARING OPEIL4TIONS JOINT A COJAC N COUNCIL NOTES TO THE FINANCIAL sfAT the ear endeil 31 DECEMB NTS- continued ACCOUIYTJNG POLICIES- continued TAngibIt fixed 85S¢t$ Depreciatiott is provided at the following annual rat¢5 in Order to write off each asset over it5 estimated usefvl lif¢. Plant and ma¢hinery 20/• on cost and SIght line over 3 years Tax#tion The charity 15 exempt from tsx on its ¢haritsble activities. Fund #¢¢ounting Unrestricted funds can be used in acwrdonce with the charitable objectives at the discretion of the tDJstees. Re5triGted fund5 can only be used for particular restricted purposes within the objeus of the charity. Re5triction5 arise when specified by the donoror when funds are raised for particular restricted purpos¢s. Further ¢xplanation of ihe nare and puryose of each fund is included in the notes to th¢ flnanci statements. Pension ¢o$ts and other post-retrrernent benefits The Charity opcrates a defined contribution pension s¢heme. Contributions payable to the charity'5 pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Flnanetal Instruments The Charity has financi assets and financial liabilities of a kind that qualify #s b&%ic financial instrjments. Debtors Short temi debtots are measured at trans&ctton price. le55 any impainn¢nL C&sh and cash ¢quivalents comprises cash balances. Short temi trad¢ Creditors att measured ai the lrnftstiOn price. Other fInancial liabilitie5,are measured iniiially ai fair value. Thet of transtIOn costs, and are m¢asured subsequently ai amortised cost using the efftctive inter¢st method. Provision$ Provision5 are deterniined by dtscounting the expected fiJtllr¢ ¢ash flows at a pt¢•tax rate that rellerts current market assessments of the tirne value of money and the risks specifjc to the liability. The unwinding of the discount is recognised as finance cost. INDEPENDENT EXAMINER The independent examitterfs fe¢ for the year is £3,01012024.. £2.952). Pagell
CARING OPERATIONS JOINT A COJA THE FtNAN for the eAr ended 31 DE eorttinu EMBER2 TRusfKES' REMuf4ERATJOT4 AND BEIYEFITS There wer¢ no trustees, remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 Deeember 2024. Trnstee5' expenses There were no trust¢es' ¢xp¢n5es paid for th¢ year ded 31 December 2025 nor for the year ended 31 De¢ember2024. STAFF CO The averag¢ monthly numberof employees during the year was as follows". 2025 15 2024 15 COJAC No employees receiv¢d emoluments in excess of £60.000. The charity considet7 its k¢y management personnel comprtses the Trustee5, the Centre Manager, Finance Officer and Care Services Manager.. Th¢ total employment b¢n¢fits, includingemployer p¢nsion tribUtiOn of the key mBna8¢ment personrtel were £91.338 (2024: £90,264). COMPARATIVFS FOR THE STATEMENT OF FINAP4CIAL ACTIvrrIES Unrestricted funds Restricted fid5 Total fijnds INCOME AND ENDOWMEIYTS FROM Donations & l¢gacie5 23,096 23,098 Charitable activities Generdl charitable aGtivitie5 204,958 295.954 Total 114.092 204,960 319.052 EXPENDITURE ON Charitsble ottiviti Genera] tharitsble a¢tivities 11)0,571 262,528 363,099 NET INCOMEI(EXPENDITURE) Tr#N5fers between funds 13,521 143 {57,5681 1143) (44,047) Net movement in (und5 13.664 (57,711) (44,047) RECONCILIATION OF FUNDS Total funds bmught fornvard 333.327 81,158 414.485 TOTAL FUNDS CARRIED FORWARD 346.991 23.447 370.438 Page 12
CARIN PERATI NT A FJ AN IAL STATE I DECEMBE tin TANGIBLE FIXED ASSETS Plant and machinery cosr At l January 2025 8Dd 31 tk¢ember2025 15,9W DEPRECIATION At l January 2025 Charge for year 15.236 241 At 31 December2025 15,477 NET BOOK VALUE Ai 31 December 2025 522 At 31 December2024 763 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Debtors Grnnts ieceivable Prepayments 10,547 7,061 3,957 5.211 2.165 21.565 7,376 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Socral security and oth¢rtaxes Accrued ¢xpenses 2,802 24.260 4.772 12,696 27.062 17.468 Page 13
CARING OPERATIONS JOINT AcfIoN COUNCIL Ac NOTES TO THE FIN CIAL STATEMENTS- c MOVEMEIYT IN FUNDS Net movement in funds Ai 31.12.2S At 1.1.25 Unrestricted funds Gen¢Jal fvnd 346.993 123,3771 323.616 Restricted funds Robertsoll Trust- Op¢vdtional Costs Creative Breaks Giosgow City Coun¢il Communities Fund National Lottery Community Fund B¢ntley Advancing Lives Arnold ClaTk Outside Equipment Scottish Childrens Lottery 7J12 13,5111 12.573 6,412 14.483) (246) (886) 3,801 11573 16.671 10.259 4.483 51XJ 891 2S4 190 23,445 10,049 33,494 TOTAL FUNDS 370.438 113,3281 357,110 Net movement in fi]nd5. included in the above are As follows.. Incoming resources Resources expended Movement in funds urtri¢ted funds General fvnd 132,473 (155,850) 123J77) Restricted funds Robertson Trust- Operdtional Costs Cash for Kids GCPP Playscheme Grant Cr¢ativ¢ Breaks Food PTO8ramme Glasgow City Council Communities Fund Foundation Scotland National Lottery Community Fund Bentley Advancin8 Lives Arnold Clatk Outside Equipment Scottish Childrens Lottery GCC Linn Area Grant A8nes HuTht¢r 15,000 810 1024 17,485 6,590 153.582 6.827 13511) (81Q) (2,024) {4.912) (6.590) 1147.170) (6,827) (4.483} 1246) (886) 11,810) (2.857) 14,6001 11573 6.412 (4,4831 (2461 (8861 190 2,000 2,857 4,600 211,775 (201.7261 10.049 TOTAL FUNDS 344,248 (357,5761 113,328) Pa8¢ 14
CARI CTION UNCIL TE TOTH ATEMENrs- BER2 Inu MOVEMENT IN FUNDS- coNtiNued CompAnittve5 for moverneDt in funds Net movement in furMt$ Transfers between funds At 31.12.24 Atl.1.24 Unrestricted funds General fund 333.327 13,523 143 346,993 Restricted funds Robertson Trust- Operational Costs GCPP Playscheme Grant Better Breaks Creative Breaks GCC GTVO Bank of Scotland Food Progrdmme Glasgow Ciiy Council Communities Fund Natioll Lottery Community Fund GCVS Wellbeing fund Bentley Advancing Liv¢s Amold Clark Outside Equipment 15,000 52 3,170 15,993 458 19,506 89 21.827 (7.688) 7.312 13,168) {15,9931 (4581 (19,505) {2) {89) (11.568) 4,483 (5,0631 500 891 10.259 4.483 5.063 500 891 81.158 157.570) (143) 23,445 TOTAL FUNDS 414.485 {44,047) 370,438 Comparative net movement in fvnds, included in the above are as follows= Incomin8 resources Resources expended Movement rn funds Unr¢strict¢d funds Genern] fiEnd 114,092 (100.569) 13,523 Restricted fund$ Robertson Trust- Operattonal Costs GCPP Play5cheme Grant B¢tt¢r Breaks Creative Breaks GCC GTVO Bank of Scotland F(M)d Programme Glasgow City CouncEI Cornmunities Fund National Lottery Community Fund GCVS Wellbeing fund Government Levelling Up Fund Bentley Advancing Lives Arnold Clart( otside Equipment 15.000 2,023 (22,688) 11024) 13,168) (15,993) (4581 119,505) 16.974) (168,151) (15.517) (5,063) (1880) {7.6881 13,168) 115,993) 1458) 119.5051 6.974 156,583 20.000 (11,568) 4.483 {5,063) 2.880 500 1,000 soo 891 (1091 204,960 {262,530) (57,570) TOTAL FU]YDS 319,052 (363.099) (44.047) Page IS
OINT AC ON COUNCIL Fl L STATKMEN ontinued MOVEMENT IN FUNDS- continued PURPOSE OF F Re5trtcted Glasgow Communittes Fund part 5UPW)rt the childcare service The Robertson Trust supporttng operdtional costs Shared Care{Creative Breaks) fi]nds adult services Glasgow City Council {LÉnn Area Grdnt) Playscheme costs for5chool holiday progromm¢ Glasgow City Council Holiday F¢)od Programme ehildren's servtce Foundation Scotland- NOnsh the Nation Cosh for Kids io. RELATED PARTY DISCLOSURES Ther¢ wer¢ no related party transactions forthe year ended 31 December2025. Page 16
ARING OPERATIONS J INT A COJA DETAILED STATEMENf OF FIN for the eAr ended 31 DECEMBER 202 TIE 2025 21r24 INCOME AND Ef4DOWMENTS DonAtion5 & legacie5 Donations Other inc(the .506 15.089 4,113 18.985 16,595 .098 CharitHble aetivitie5 Fee income Gr8nt..C&%h for Kids Government Levellittg Up Fund Bentley Advancing Lives cOmunity Fund {StaffiRE) Grani.. GCC- plays¢hemes Lottery Grdnt.. Agnes Hunter Grant.. Robertson Tn¥st Grant.. Creative Breaks GTant'. Fwd programme Foundation Scotland Grant.. GCC- Communities Grant.. Arnold Clark Community Grant: LINN Ar¢a Grant 115,879 810 90,995 2.880 500 20.000 2,024 1024 iooo 4.60Q 15.000 17,484 6,590 6.827 153,582 15.000 6,973 156,582 1.000 2,857 327.653 295,954 Totsl ineoming rtSOUTees 344248 319,052 EXPENDITURE ChArltsble Ictivities Wage5 Pensions Activity materials Heat and Itght Insurance Plays¢heme costs Repairs & m8intertan¢e Telephon¢ Service UserTransport Costs (SLCI Trovel,subsist. and provisions Food programme ¢osis 274,788 10,606 4.392 12,350 3,551 2.024 12,897 6.088 5.232 285,414 4.457 2.801 8,990 6,242 4,984 13,990 4.493 6,657 41 5,988 9,505 341.433 344,057 Support eosts Thi5 page does not fonn partof the Statory fiThancial ststements Page 17
CARING PERAT N COUNC DETAILED for the F FtNANCIAL ACTIVITIES BER 202 eAf 2025 2024 Support costs Informgtion technology Website costs 2,376 Human resourees Staff trnining 715 240 Other Membershipslsubscriptions Post, printing and stationery Sundries Plant and machin¢ry 3.538 1,702 2,087 241 5.970 2,068 900 1295 7568 10,233 Governanee costs Auditors, remuneration for non audit work Professionaj fees 3.007 2.477 2.953 5,616 5,464 8.569 Total resources expended 357576 363,(199 Net expenditsr¢ (13,328) {44.047) This page does not form part of the statutory financial statements Page18