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 D￿Rmber 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-h￿1th, 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 $llpport staff are registered with Scottish Social Service5 Council and maintain their
continuing professional development to ensure that we meet any new standaTd5. le8i51ation or regulation. All other 5t
are provided wtth app￿priate training to meet seJvi¢¢ delivery.
Our ¢hildr¢n's setvice offets out of school, in service and holiday care for children from Primary one up to eighte¢n years.
All our Children are affected by dis?bility andlor complex support needs. Increasingty. many of our children require one
to on¢ sthff suppclrt.
We work in cwperntion with pa￿e0 stakeholders, our families and ¢arers. commwiity and with lo¢al and national
Government. We are grate￿1 and thankful to all our supporters, stsff and volunteer5 for their involvement in our ongoin8
work ond continuing development.
We want to thank our individual supporters. Fiona Sdlie {throu8h Easy Fundrnising) and all those who contributed to
ourHalloween fi]ndrai5er which raised nearly £500.
We use the community b¢n¢fits schem¢ provided by tA)th Greater Glasgow and Clyd¢ NHS 8nd Gl&s8ow City R¢gion
benefits hub, which is an online service which aims to connect communitie5 and bu5ine5se5 in Glasgow City Region and
acr055 Greater Glasgow and Clyd¢ to d¢liv¢r benefits for lo¢￿ pwpl¢. Community groups make requests for gcK>ds and
setvic¢$, 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 acC￿1b1¢ 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 P￿perty. Therefo￿, no lender will lend to C.O.J.A.C. on a property wher< aT￿ther 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$e of our outdoor play area by Kelbourne school on aweekly b￿ls.
Centre administration provides the n￿eSSary functions to meet LK)th internal tleeds (Finance, HIL GDPR et¢.) ￿ organi5e
sersqce delivery. but 2lso externally to our fvnders, to meet legislative and regulatory r¢ouirem¢nts, Office of the Charity
Reguio¢or. C&re Inspedorate and Scottish Social Services Council.
DuTing 2025. in ￿rtnership with Glasgow City Council Education Department. we implemertted the Scottish
Government funded School Age Childcare fund. This provides free or reduced ¢osts for childcare for famili¢slurers who
m¢¢t ¢enain ¢riteria. However. it does impact on self-directed support as it seen as double funding. This fvttding {School
Age Childcare) will end 31 March 2026.
Continued to work in partnership with the Southeast Childcare Forum, which ¢oordinates sch¢)o118e 8roups across the
South of Glasgow. This partnership allows for joint trwntn& joint workittg and joint fi]n days.
During 2025 the centre was funded from..
Glasgow City Coun¢il Glasgow Communities Fund (children)
The Robertson Trust (core costs)
Shared Care Scotland {Creativ¢ Breaks) {adult mice)
Glasgow Community Planning PartneT5hip for playscherne fjjnding during school holidays and othervarious grdnts.
Gl&8gow City Council Holtday Fc<>d Progtwnme.
Continui
Professiotlal Develo
ment
All staff who work in th¢ ¢¢ntre are me]nber5 of the Protecting Vulnerable Groups S¢heme and all our Care and Support
staff are registered with the Scottish Social Services Council.
REHIS {El¢m¢ntary FLX)d Hygiene), Quality Improvement Frdmework for ¢hild¢are through the Care Inspectorate.
Healthy Eating in Schools and what this means for oui of school care providcr5 in Scotland, SVQ 3 Play work, Impact of
parental mental, Neuroscience. ADHD and Autism, Impact of Addidion. ACES, AttachrnenL New Play Cycle, Play a$ 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 p￿P[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 cU￿entlY 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 cu￿ent funding for th¢ operation of our adult 5ervi¢es and this shortfall is bein8 met
from r¢s¢tv¢s.
Principal fundingsource5
Glasgow COMM￿ltieS 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 (C￿ative 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 rese￿eS 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 M￿ntain 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.
orgini￿tIonal strncture
The company i5 managed by the Comrnittee who meet on a q￿rter]Y basi5 to discuss the r¢sults of the ch￿lty 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 o￿trOf 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 reS￿nSibIlIty 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
Restric￿d 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- T￿stee
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 r￿onable 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 b￿1$ 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 St￿d￿rd 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 re￿gnised 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 S￿Ight 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 na￿re and puryose of each fund is included in the notes to th¢ flnanci￿ statements.
Pension ¢o$ts and other post-retrrernent benefits
The Charity opcrates a defined contribution pension s¢heme. Contributions payable to the charity'5 pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
Flnanetal Instruments
The Charity has financi￿ assets and financial liabilities of a kind that qualify #s b&%ic financial instrjments.
Debtors
Short temi debtots are measured at trans&ctton price. le55 any impainn¢nL
C&sh and cash ¢quivalents comprises cash balances.
Short temi trad¢ Creditors att measured ai the lrnfts￿tiOn price. Other fInancial liabilitie5,are measured iniiially ai
fair value. Thet of trans￿tIOn costs, and are m¢asured subsequently ai amortised cost using the efftctive inter¢st
method.
Provision$
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
fi￿d5
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
u￿r￿tri¢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( o￿tside 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- NO￿nsh 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
cOm￿unity 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 Sta￿tory 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