YOKER RESOURCE CENTRE
GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2024
Registered Charity No. SC010367

YOKER RESOURCE CENTRE
YEAR ENDED 31ST MARCH 2024
TRUSTEES REPORT
The Trustees present their report and financial statements for the Yoker Resource Centre and its subsidiary (The Group) for
the year ended 31 st March 2024.
REFERENCE AND ADMINISTRATION INFORMATION..
CHARITY REGISTRATION NO.
SC010367
PRINCIPAL OFFICE
10 KELSO PLACE
GLASGOW
G14 OLL
INDEPENDENT EXAMINER
ACCOUNTANTS AND BUSINESS ADVISERS
180 ST VINCENT STREET
GLASGOW
G2 5SG
BANKERS
BANK OF SCOTLAND PLC
836 CROW ROAD
GLASGOW
G13 1ET
SOLICITORS
BURNESS PAULL
2 ATLANTIC SQUARE
31 YORK STREET
GLASGOW
G2 8AS

YOKER RESOURCE CENTRE
YEAR ENDED 31ST MARCH 2024
TRUSTEES REPORT (Contd.)
TRUSTEES
The Trustees who setved during the year were as follows..
ICHAIRMANI
ISECRETARYI
(Deceased 131011241
(Appointed 121011241
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
The Charity is an unincorporated Scottish Charity governed by ils Conslitulion.
11 is the intention that the assets and liabilities of the charity will be transferred to a SCIO Yoker Resource Centre SCIO
SC050764. As at the date of signing of the accounts this transfer has yet lo take place.
Appointment of Trustees
As set out in the Conslilulion, Committee members are appointed from the member organisalions, with the
Committee able to co-opt up to five additional Trustees who need not be members.
Trustee Induction and Training
New Committee members undergo an orientation day to brief them on their legal obligations under charity law. Committee
members are encouraged lo attend appropriate external training events where these will facilitate the undertaking of their
role.
Oryanisational Structure
The Management Committee administers the charity. The Committee meets regulady and delegates responsibilities lo Sub-
Committees including a Development Sub, Staff Affairs Committee. Each project or service provision has the right to two
voting representations on the Management Committee. A senior officer is appointed by the Committee lo manage project staff
and the day to day opeotions of the charity. To facilitate effective operations, the Senior Officer has delegated authority for
operational matters including service provision, finance and administration.
The Yoker Resource Centre has a subsidiary company, Yoker Community Campus Development Company, which manages
the Yoker Community Campus Building, the results for this company are consolidated with that of the Yoker Resource Centre.
Risk Management
The Committee have considered the major risks lo which the charity is exposed and have reviewed those risks and
established systems and prO￿dureS to manage those risks.
The Management Committee have agreed clear lines of delegation and authority lo staff and delegated authority for
operational matters including Servi￿ provision, finan￿ and administration.
Charitable Objectives
The charitable objectives are to promote the benefit of the residents of Yoker and environs, especially in the area of social
need and education and training, particularly skills which will aid in the search for employment.
Strategy
The strategy is to associate with local authorities, voluntary organisations, employers and residents in a communal effort lo
advance educats'on and lo provide facilities in the interests of Social Welfare.

YOKER RESOURCE CENTRE
YEAR ENDED 31ST MARCH 2024
TRUSTEES REPORT (Contd.)
ACHIEVEMENTS AND PERFORMANCE
Financial Review
The results for the year show income of £408,99312023.. £481,588) and direct expenditure on charitable activities at £460,782
12023. £493,654) This includes £239,688 direct charitable expenditure through the Yoker Community Campus Development
Company12023.' £204,8201.The net movement of funds for the year was a decrease of £63,837 12023.. £24,270) giving
reserves of £167,167 12023.. £231,004).
Review of Year
The bid for funding for the elderly project for April 2023 to March 2026 was successful and 2023124 was the first year of the
new funding. The project continued to grow and il continued lo deliver the service to the local elderly population and the Friday
performance of the Yoker Minstrels has become a very popular attraction.
The Yoker Resource Centre continued to provide space lo the elderly project and provided a base for the North West Glasgow
Voluntary Sector Ne￿Ork and for the Glasgow Council on Alcohol lo conduct counselling service in the area for up to three
days per week. The Centre is also used as a base for other charities and is the meeting place for the Yoker Community
Council.
The Yoker Community Campus also had ils first year of funding from the new Glasgow City Council fund. In addition the
Yoker Community Campus was SUC￿ssful in attracting Lollery funding for years which will deliver a new programme to
battle isolation and mental health difficulties.
This success provides some stability for the Yoker Community Campus going forward.
Principal Funding Sources
The principal funding source was contributions from Local Authority Grants.
Reserves Policy
The resetves are split between unrestricted, where the reserves are available lo be applièd by the Trustees in fijrtherance of
the charity s objectives and ￿Stricted, where the Grant Funder or Donor has applied ￿StrictIONS on the use of the funds.
Unreslrieled ￿serveS of the group were £108,631 as at 31st March 20241£137,137 31st March 20231 and reslrieled reserves
were £58,536 as at 31 sl March 20241£93,867 31 st March 20231. Unrestricted reserves al 31 st March 2024 include £52,374
(£54,617.. 31 st March 20231 which relates lo the fixed assets held by the parent and are therefore not considered free
reserves.
The policy of the charity is lo have unrestricted reserves equivalent to three months running costs. As such the policy of the
charity to have unrestricted reserves equivalent to three months running costs was not mel. The Trustees note the decrease
in the unrestricted reserves and are currently exploring applications through funding bodies lo develop the elderly project and
are also looking at options lo increase the use of the Yoker Resource Centre building which would bring in additional
revenues. The Trustees will continue lo monitor the situation and will tske steps lo increase the unrestricted Income or reduce
the unreslricled expenditure to balance the budget and start lo increase unreslricled reseNes towards the level of three
months running costs.
Key Management Personnel
The Trustees consider the key management personnel of the charity lo be the Trustees, the Senior OffI￿r , the Finance and
Adminislralion Manager, Disabled and Elderly Care OffI￿r together with the Directors and Development Officer of the Yoker
Community Campus Development Company. These people are the key management personnel in charge of directing and
controlling the charities and running and operating the charities on a day lo day basis.

YOKER RESOURCE CENTRE
YEAR ENDED 31ST MARCH 2024
TRUSTEES REPORT (Contd.)
GOING CONCERN
The Centre has secured funding for the elderly project through Glasgow Communities Fund until March 2026. This together
with additional funding which has been successfully applied for has secured the future of the Elderly project to al le8St this
date. However, given the funding was secured for the Elderly project and not the Yoker Resource Centre there is still a lack
of funding for the Yoker Resource Centre building and therefore the decision has been taken to close the building. This will
enable the Yoker Resource cent￿ Charity to continue lo run focusing on the Eldedy Care project which will now be based
in the Campus building.
This will enable this projeel to continue running albeit from the Yoker Community Campus but still accountable to the Board
of the Yoker Resource Centre.
The Trustees will continue to monitor the situation closely and the impact that these decisions has on the finances of the
Charity
FUTURE PLANS
Following the resignation of the Finan￿ and Administration Manager, the decision was taken not to repla￿ this post and
given the repair work which was outstanding on the Yoker Resource Centre building the decision was taken lo close the
Yoker Resource Centre. This closure look place at the end of September 2024. 11 is planned to look al potential capital
funding lo repair and upgrade the building bul failing that it will be necessary lo hand back the building lo Glasgow City
Council.
The Yoker Resource Centre IOSCR No. SC0103671 will be incorporating into the Yoker Resour￿ Centre ISCIOI IOSCR
No. SC0507641 before the end of the 2024125 financial year. Following this the Yoker Resource Centre SCIO will continue
to run the Elderly Care Project and will continue lo work with other agencies lo provide services in the area.
Independent Examiner
A resolution lo re-appoint
f Alexander Sloan LLP as Independent Examiner will be proposed at
the forthcoming Annual General Meeling.
1711212024
This report was approved by the Trustees on the .
and signed on its behalf by
Secretary

YOKER RESOURCE CENTRE
YEAR ENDED 31ST MARCH 2024
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees. Report and the financial statements In accordance with applicable
law and United Kingdom Accounb"ng Standards (United Kingdom Generally Accepted Accounb"ng Practice).
The law applicable lo charities in Scotland , the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts
(Scollandl Regulations 20061 as amended) and the provisions of the charity's Memorandum and Articles requires the
Trustees lo prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the
charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial
statements, the Trustees are required lo."
select suitable accounting policies and then apply them consislenlly.,
observe the methods and principles in the Charities SORP 2019 IFRS1021",
make judgements and accounting estimates that are reasonable and prudent.,
stste whether applicable UK accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements",
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the
financial position of the charity and enable them lo ensure that the financial ststemenls comply with the Charities and Trustee
Investment (Scollandl Act 2005, The Charities Accounts (Scotlandl Regulations 2006 las amended) and the provisions of
the charity's Memorandum and Articles. They are also responsible for safeguarding the assets of the Charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the
charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may
differ from legislation in other jurisdictions.

YOKER RESOURCE CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF YOKER RESOURCE CENTRE
I report on the financial statements of the charity for the year ended 31 March 2024, ￿lch are set out on pages 7 to 19.
R￿PectIve rg8ponslbllltlo8 of Tru•teo8 and oxamlnor
The charivs Trustees are responsible for the preparation of the financial statements in accordance with the terms of the
Chanties and Trustee Investment {ScO￿and} Act 2005 and the Charities Accounts (Scotlandl Regulab'ons 2006. The
charivs Trustees consider that the audit requirement of Regulation 10(1lla} to (cl of the 2006 Accounts Regulations dcés
not appty. It is my responsibility to examine the financial statements as required under section 4411 }Ic) of the Act and to
state whether particular matters have come to my attention.
Basis of independent examiners statsmont
examination is carried out in accordance wth Re9￿atiOn 11 of the 2006 Accounts Regulations. An examination
includes a review of the accounting rècords kept by the charity and a comparison of the financial statements presènted
th those records. It also includes consideration of any unusual items or disclosures in the financial statements. and
seeks explanat￿nS from the trustees concerning any such matters. The prcKedur8s undertaken do not provide all the
eviden￿ that would be required in an audit and consequendy I do r￿t express an audit opinion on the view gwen by the
financial statements.
Independent examlntfs slat¢m¢nt
Your attenb.on is dravffl to the fact that the chanty has prepared Ilnanclal ststements In accordance wth Accountlng and
reporb.ng by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102) in preference to the Accountsng and Reporbng by Cha￿ties.. Statement of
Recommended Practice issued on 1 April 2005 which is referred to in the extant regulats"on5 but has now been wthdrawn.
l understand that this has been done in order for the financial statements to provvje a true and fair view in accordance
th Generally Accepted Accounts'ng Practice effectNe for ￿porting penods beginning on or after 1 January 2015.
In connection with my examination, no other matter except that ￿ferred to in the previous paragraph has ￿me to my
attention..
{a) which gives me reasonable Cause to believe that in any material respect the requirements..
{il to keep accounting records in accordance wth section 44111 (a) of the 2005 Act and Regulation 4 of the 20C6 Accounts
Regulations,. and
{ii) to prepare finan¢ial statements which a￿rd with the accounting records and comFly with Regulalion 8 oflhe 2006
Accounts RegulatDn$;
have not been met or
{bl to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the financial
staternents to be ￿aGhed.
exander
an LLP
A(xountants and Business Athisers
180 St Vincent street
Glasgow
G2 5SG
18112r2024
Dated.. ........................

YOKER RESOURCE CENTRE
CONSOLIDATED STATEMENT OF FINANCIAL ACTWMES
YEAR ENDED 31st MARCH 2024
Group
Unre8trlcted Re8trfcted
Funds
Funds
Group
INCOME
2024
2023
Donats'ons and Legacie5
Charitable ActNities
Other Income
3,425
92,144
313,424
316,849
92.144
388,407
91,221
1,960
Total
95,569
313,424
408,993
481,588
EXPENDrruRE
Raising Funds
Charitable ActNities
139
135,680
11,909
325.102
12,048
460.782
12,204
493,654
Total
135,819
337,011
472,830
505,858
Net Income Ilexpenditure)
140,250) 123,5871 {63,8371 124,2701
Transfers befvfftn Funds
11,744
(11,7441
Not movement in funds
128,506) (35,3311 {63,8371 {24,2701
Ro¢onciliation of funds
Total Funds brought forward
137,137
93,867
231.004
255.274
Total Funds carried forward
108 631
167 167
The notes on pages 11 to 19 form an integral part of these financial statements.

YOKER RESOURCE CENTRE
STATEMENT OF HNANCIAL ACTMTIES (PARENn
YEAR ENDED 31st MARCH 2024
Parent
Unre8trlcted Re8trfcted
Funds
Funds
Parent
INCOME
2024
2023
Donats'ons and Legacie5
Charitable ActNities
Other Income
3,425
59,432
60,096
63,521
59.432
224,143
40,006
1,960
Total
62,857
60,096
122,953
266,109
EXPENDrruRE
Raising Funds
Charitable ActNities
84,805
143.289
228.094
297,034
Total
84,805
143,289
228,094
297,034
Net Income Ilexpenditure)
121,948) 183,1931 1105,1411 130,9251
Transfers befvfftn Funds
4,744
14,7441
Not movement in funds
117,204) (87,9371 1105,1411 {30,9251
Ro¢onciliation of funds
Total Funds brought forward
92,513
89,687
182.200
213,125
Total Funds carried forward
182 200
The notes on pages 11 to 19 form an integral part of these financial statements.

YOKER RESOURCE CENTRE
STATEMENT OF FINANCIAL POSITION
AS AT 318t MARCH 2024
Notos
Group
Parent
2024
2023
2024
2023
FIXED ASSETS
52,374
54,617
52,374
54,617
CURRENT ASSETS
Debtors
Bank & Cash
16,592
144 053
43,823
173717
15.282
40,945
118047
160,645
217,540
45,419
158,992
CURRENT LW8ILrriES
Creditors
45.852
41.153
20.734
31.409
Net Current Assets
114793
176 387
127 583
NET ASSETS
10
77
FUNDS
Unrestn'cted
Reslricled
11
108,631
58,536
167 167
137,137
93,867
75,309
1,750
92,513
89,687
182 200
1811212024
These financial statements were approved by the Trustses on th& .................................. and signed on
their behalf by..
{SeGietaryl
(Trusteel
The notes on pages 11 to 19 form an integral part of these financial statements.

YOKER RESOURCE CENTRE
10
STATEMENT OF CASHFLOWS
YEAR ENDED 31st MARCH 2024
Notes
Group
Parent
2024
2023
2024
2023
Ca8h flow8 from operatlng actlvttle8
Cash {absorbed)Igenerated from operations
15
129,664) (97.1431 {87,9101 {74,6701
Cash flows from Invgstlng actfvltlgs
Proceeds from sale of propety
Nel (decreaselllncrease In cash and cash equlvalents
129,664) (97,143) (87.9101 {74,6701
Cash and cash equivalen15 a5 at 1st April 2023
173,717
270,860
118,047
192,717
Cash and cash equlvalents as at 31￿ March 2024
144,053
173.717
30.137
118047
Cash and ¢a$h oqulvalents consl8t of:
Cash at Bank and in hand
144,053
173,717
30,137
118,047
The notes on pages 11 to 19 form an integral part of these financial statements.

YOKER RESOURCE CENTRE
11
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1 ACCOUNTING POLICIES
Statutory infomiation
Yoker Resour￿ Centre (Group and Parent) is an unincorporated charity and 15 registered in Scotland. The registered
Off￿ addres5 land principal Pla￿ of business) is 10 Ke150 Place, Glasgow, G14 OLL.
Basis of preparation and Statement of Cornpliance
The financial Statements are prepared under the historical cost convention wth items reeognised at
¢05t or transaction value unles5 olherwse stated in the relevant Notes to these financial statements.
The financial statements have been prepared in a￿OrdanCe with the Statement of Recornmended Practice". Accounting
and Reporting by Charities preparing their Accounts in accordance with Financial Reporting Standard 102 (effective
January 20191, the Charib'es and Trustee Investment (Scolandl Act 2005, and the Charities Aecounts Iseotlandl
Regulations 2006 las amended). The principal accounting p)licies adopted in the preparats'on of the financial statements
are set out bebw.
The group meets the definition ofa public benefft entity under FRS 102.
The financial statements are presented in UK Sterling and rounded to the nearest vthole pound.
Golng Concern
The Trustees are obliged to consider the appropriateness of the going concem assumption lthen preparing the financial
statements. The Yoker Resource Centre was awarded funding from the Glasgow Cty Council Glasgow Communities Fund
to fund the E￿ety Care Project betsveen April 2023 and March 2026. Unfortunately, the amount awarded was less than
had been applied for and leaves the Yoker Resource Centre with a shortfall in its budget. This has meant that the
Resource Centre has had to ulilise reserves lo continue in operation. Followng the resignation of the Finance and
Administration Manager the decision was taken not lo replace this post and also lo cbse the Yoker Resource Centre
building. This will reduce costs going forward and with the Elderty project rehoused within the Yoker Community Campus
this will ensure that the current reserves are sufficient to allow the Charity to continue operations. albeit at a reduced level,
for a penod of 12 months from approving the financial statements. The Trustees therefore believe that it is still appropriate
to prepare the accounts on a going concem basis.
Consolldaled Accounts
In August 2005 the Yoker Resource Centre set up Yoker Community Campus Development Company Ltd. to take on the
role of running the newly renovated Campus Building Iformerty Yoker Neighbourhood Cenlrel. On 1 st July 2006 Yoker
Community Campus Development Company commenced activities. The results of the Company have been consolidated
on a line by line basis in the Group Statement of Financial Actsvitses and the Group Statement of Financial Positson.
Fund accounting
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as lo their use which may be dedared by the donor or with
their authority or created through legal processes, but still within the wider objects of the charity.
Unrestricted funds are expendable at the discretson of the Trustees in fijrtherance of the objects of the charity. If parts of
the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a
separate fund. This designation has an administratNe purpose only and does not legalty restrict the Trustees, discrets'on to
apply the fund.
Income
All income is recognised once the charity has entitlement to the income, il is probable that the income will received and
the amount of income receivable can be measured reliably.
Donations
Donations are recognised when the charity has evidence of entitlement to the giff receipt is probat4e and its amount can
be measured reliably. Entillemenl Usual￿ arises immediately upon re￿Ipl, however. in the event that a donation is subject
to conditions that require a level of perfomance before the charity is entitled lo the funds, the income Is deferred and not
recognised until either those conditions are fully met, or the fvlfilment of those conditions is wholly within the control of the
charrty and il 15 probakle that those conditions will be fulfilled in the reporting period.
Grants rK•ivab
Income from government and other grants, whether 'capilal' or'revenue, in nature, are recognised when the charity has
unconditional entitlement to the funds, it is probable that the income will be received and the amount can be measured
reliably. Unconditional ent￿ernent will be achieved once any performan¢e or other conditions attached to the grants have
been met, or fulfilment of those condition5 15 wholly within the eontrol of the charty-
Where perforrnance ￿nditionS are attached lo the grant and are yet to be met, the income 1$ ￿￿gnised as a liability and
induded on the b?lan¢e sheet as deferred income to be released.

YOKER RESOURCE CENTRE
12
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1 ACCOUNTING POLICIES lcont.dl
Income from charitable activities
Income from charrtable activities indudes in¢ome eamed both from the suppty of goods or servi¢es under ¢ontra¢tual
arrangements and from perfom)ance-rel8ted grants which have conditions that specify the provision of particular goods or
services to be provided by the charity. Income from charitable activities is recognised as eamed {as the related goods or
seNices are provided).
Income from other tradlng actSvltle8
Income from other trading activities includes income earned from both trading activities to raise funds for the charity and
income from fundraising events and is recognised when the charity has entsdemenl to the funds, rt is probable that these
11 be received and the amounts can be measured reliably.
Other Income
Other income represents income that cannot be reported under the other analysis headings provided within the Statement
of Financia Activities and is recognised when the charity is entitled to the income, il is probatle that il will be received and
the amount can be measured reliabty by the charity.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation committing the charity lo that
expenditure, it is probable that settlement wll be reqUI￿d and the amount of the obligation can be measured or estimated
reliably. Liabilities are measured on recognition at historical cost and then subsequenlty measured al the best estimate of
the amount required to settle the obligation at the reporting date. All expenditure is accounted for on an accrual's basis. All
expenses including SUPPOrt costs and governance costs ar8 all¢)cated or apportioned to the applcakle expenditure
headings.
Expgndlture on ralslng funds
Expenditure on raising funds includes all expenditure incurred by a charity to raise funds for its charitable purposes. It
includes the costs of all fvndraising activities and events together wth those costs incurred in seeking donations, grants
and legacies and Investment mana9ement Costs.
Govornan¢o costs
Governance costs (which are included as a component of support costs in accordance with SORPI comprise all costs
invclving the public accountabilrty of the charity and its compliance with regulats'on and good practsce. These costs include
those related to constilub'onal and stalulory requirements. external scrutiny (audit or independent examination). strategic
management, and other legal and professional fees.
Actlvlty bas•d r•portlng
To compty fully with the Statement of Recommended Practice would require income and expendrture lo be reported by
activity. The Trustees are of the opinion that the remaining activities of the charity are inter-linked, therefore this would b8
impractical to calculate and would provide no additional benefit to the users of these financial statements. Therefore, no
fvrther analysi$ of income and expenditure is provided wthin these financial statements.
Tanglblt Flxed Assets
Propety is Staled at valuation, in¢luding renovation works and is depreaated at 2% per annum.
Vehicles are dep￿lated at 25°k ￿dUcIng balance per annum.
Fixtures and fitb'ngs are not capilalsed but are written off in the year of purchase.
Debtor8
Trade and other debtors are re¢ognised at the Sethement amount due after any dis¢ount offered. Prepayments are valued
al the amount prepaid after taking account of any dis¢ounls due. Debts outstanding at the year end be￿een the parent
and the subsidiary undertakings have been ¢an¢elled out against the Corresponding ¢reditor.
Cash at bank and In hand
Cash al bank and cash in hand includes cash and short temi highty liquid investments a short maturity of three months
or less from the date of a¢quisition or opening ol the deposit or similar a¢count.

YOKER RESOURCE CENTRE
13
NOTES TO THE FINANCIAL STATEMENTS Icontd.)
FOR THE YEAR ENDED 31 MARCH 2024
1 ACCOUNTING POUCIES (ConLd)
Creditots and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of funds to a third paty and the amount due to setlle the obligation can be measured or
estimated reliabty- Creditors and provisions are normalty recognised al their settlement amount after allowing for any
trade discounts due. Credit balan¢es outstsnding at the year end bets¥een the parent and the Subsidiary undertakings
have teen cancelled out against the corresponding debtors.
Flnanclal In8trumen18
The group onty has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic
financial instruments are initially recognised at transacb'on value and subsequendy measured al their settlement value.
Penslon Auto Enrolment
The Yoker Resour¢e Centre Group ¢ontinue$ to provide a pension s¢heme under the 9overnments auto enrolment
Initiative. This scheme is a defined contribution scheme with the current levels of contribution being 5Yo for empk)yees
and 30A for employers. All premiums due have been paid in the year.
Judgements and estimates
In preparing the financial ststements, the Trustees a￿ required to make estimate$ and assumptions whl¢h affect
reported income, expenses, assets, and liabilities. Use of avalable information and application of judgement are
inherent in the formation of eslimales, together with past experience and expectations of future events that are believed
to be reasonable under the Circumstan￿$. Actual resutts in the fvlure Muld differ from such eslimales. The
Trustees are satisfied that the accounting policies a￿ appropriate and applied consistently.
Taxatlon
No taxation is provided for as all the income of the group's activities falls within the exemptions of seth'ons 466 to 493 of
the Corporation Tax Act 2010 (CTA 20101.
2 ANALYSIS OF INCOMING RESOURCES
Unrostrictod Rostricted
Funds
Funds
2024
Total
2023
Total
Donations and Legacies Including Grants
Yoker Resource Centre Inc Yoker Elderfy & Dlsabled .
GCC GCF Grant
Lottery Granl-lncluded Project
GCC Area Partnership Stonework
GCC Area Partnership Lighting
Age Scotland Keeping the Doors Open
Age Scouand Good Connections
Age Scotland Dementia Café
NHS Elderty Support
Generab'ons Working Together
Donations
57,596
57.596
54,853
148,868
4,500
4,272
1,500
209
7,941
2,000
2,500
925
3,425
2,500
3.425
63,521
2,500
60,096
224,143
Donations and Legacie¥ (Parent)
3,425
60,096
63,521
224,143

YOKER RESOURCE CENTRE
14
NOTES TO THE FINANCIAL STATEMENTS Icontd.)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
Fund8
Funds
2024
Total
2023
Total
2 ANALYSIS OF INCOMING RESOURCES (Contd.)
Yoker Communlty Campu8 Development Company:
GCC GCF Grant
Lottery Grant- Platform Projecl
GCC Area Grants
NHS GG & Ctyde Participatory Budgeting
GCVS Welcoming Spaces
GCVS Wellbeing Fund
GCVS Wellbeing Fund- Chance to Change
Scottish Government-chance lo Change
Donations and Legacie81Group)
111,665
89,028
9,740
111,665
89.028
9,740
106,348
20,000
11,000
8,019
7,500
35,395
313,424
7,500
35,395
316,849
18,897
388,407
3,425
Unrestricted Restricted
Funds
Fund
2024
Totsl
2023
Totsl
Charitable A¢tivitits
Yoker Resource Centre
Self Generated Income
59,432
59,432
40,006
Charitabl• Activiti•$ IPar•nt)
59,432
59,432
40,006
AdJu8tmont
Consultancy fee charged by Parent lo Campus
Yoker Community Campus Development Company:
Self Generated Income
Charitablg ActivitigB (Group)
{7,000)
I7.￿0)
18,0001
39,712
92,144
39,712
92,144
59,215
91,221
Unro¥trlcted Re¥trlctod
Fund8
Fund8
2024
Total
2023
Totsl
Other Income
Yoker Resource Centrn
Insurance receipt
1,960
Other Income (Parenti
1,960
Other Income (Group)
1,960
3 ANALYSIS OF TOTAL RESOURCES EXPENDED
Activities
Directly
Undertaken
Support
Costs
2024
Tot
2023
Total
Yoker Resource Centre
Yoker Community Campus
Development Company
Group
189,553
38,541
228,094
297,034
145,987
335,540
98,749
137,290
244,736
472,830
208,824
505,858
Analysis of SupF)Ort Costs
Yoker
Resource
Yoker
Centre Inc Community
Elderly Projec1 Campus
2024
Total
2023
Total
Governance
Premises
Communicab'on and IT
Prinb'ng and Postage
3,200
30,103
2,976
2,262
1,800
88,708
6.779
1,462
5,000
118,811
9.755
3,724
4,835
101,420
13,286
2,616
38,541
98,749
137.290
122,157

YOKER RESOURCE CENTRE
15
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Campus
Finan¢ial
Adrnin
Feo
4 TRANSFERS BETWEEN FUND8
Flnancial
Admin
2024
Parent
Total
2024
Group
Total
2023
Group
Total
Transport Hall Hlrn
Foo
Unrestrlcted
Yoker Resour¢e- Elderly Proje¢t
400
3.000
4,744
7,000
11.744
38,987
Total
Yoker Campus
Total
Reslrlctod
DRC Youth Project
Yoker Resource
Lottery Project
Total
Yoker Campus
Total Group
400
1,344
3,000
4,744
7.000
11.744
38,987
400
3,000
4,744
7,000
11,744
38,987
18,2501
11.7441 113,7371
3,000
9,000
-14.744). - -130,9871.
8,000
38,987
1400}
11.344)
{1,744)
3,000
3,000
-1400J. -L1.3441. - -L3,000). -£4,744).
400
3,000
4,744
7,000
11,744
5 SURPLUS FOR THE YEAR
The surplus of income over expendf(ure is stated after charging..
2024
2023
Parent
Group
Parent
Group
Independent Examinatlon
DeP￿ClatIon
L05s on Disposal of Minibus
3,200
2,058
135
5,000
2,058
135
4,422
2,206
6,373
2,206
6 STAFF COSTS AND KEY MANAGEMENT PERSONNEL
2024
2023
Parent
Group
Parent
Group
Salaries
Social Security Costs
Pension Costs
112,347
3,557
1,953
117,857
208,440
10,960
2,857
222,257
140.512
6,612
2.074
149.198
225,507
13,104
3,234
241,845
7,182
249,027
Redundancy
117,857
222,257
149,198
Redundancy costs paid during the year amounted to £Nil previous year £7,182 Yoker Community Campus Development
Company reduction in stsff folknving a failure to secure as much Glasgow Community Funding for 2023124 as had been
applied for..
During the year the Yoker Resource Centre Group operated a defined contribution pension 5theme with the Nab'onal
Employment Savings Trust under the governments Auto Enrolrnent Inib'atwe. The contribution5 paid were £2,85712023-
£3,234) including £904 relabng to the Yoker Community Campus12023'. £1,160}.
The Trustees considered the key management personnel of the charity to be the Trustees, The Senior Officer, the Finance
and Administration Manager, the Elderly Care Officer together wf(h the Directors and Development Officer of the Yoker
Communty Campus Development Company.
The total empkjyment benefily induding emF4oyer pension contribulitins of the key management personnel for the year was
£96,99912023= £95,680). This indudes £36,088 related to Yoker Community Campus {2023.' £35,698).
No employee received remuneration of more than £60,000 and no Trustee received any expenses or remunerab'on.
2024
2023
Parent
Group
Pa￿nt
Group
The average monthly number of ernployees during the year..

YOKER RESOURCE CENTRE
16
NOTES TO THE FINANCIAL STATEMENTS Icontd.)
FOR THE YEAR ENDED 31 MARCH 2024
7 FIXED ASSETS
Grou
and Parent
Cost I Valuation
As al 1st April 2023
Additions
Disposals
As al 31 st March 2024
Propety
Vehicles
Total
90.000
32,267
122,267
18,522
13.745
18,522
103,745
90,000
Depreciation
As al 1st April 2023
Disposals
Charge for year
As al 31st March 2024
36,600
31,050
67,650
{18.3371 118,3371
258
2,058
12.971
51.371
1,800
38,400
NBV as at 31st Mar¢h 2023
NBV as at 31st Mar¢h 2024
53,400
51,600
1,217
774
54,617
52,374
Valuation of Property (Note 61
The property was last revalued on 6 July 20C6 by DM Hall charteTed surveyors. In the opinion of the Trustees this
value is sb'll appropriate at the statement of financial posity'on dale.
8 DEBTORS
Group
2024
Parnnt
2023
2024
2023
Other Debtors
16,592
43,823
15,282
40,945
9 CREDrroRS - Amounts falllng due In less than one year:
Group
2024
P•rnnt
2023
2024
2023
other Creditors
Other Taxation and Sorial Security
Accruals and Deferred Income
4.642
3,2C6
38,004
45,852
5,825
3,221
32.107
41,153
6.246
1,077
13,411
20.734
5.677
2,067
23,665
31,409
10 NET ASSETS ANALYSIS BY FUND
Net Assets at the 31 March 2024
Parnnt
Group
Unrègtrl¢tsd Rest￿etsd Unr•gtrl¢tsd Re$trfi¢tsd
Fund•
Funds
Funds
Fund8
Tots12024
Parent
Group
Fixed Assets
Current Assets
Current Liabilities
Total Fund Value
52,374
37,154
114.219)
75,309
52,374
74,297
118.040
108.631
52,374
45,419
{20,734}
77,059
52,374
160,645
145.8521
167.167
8,265
16.5151
1.750
127,8121
58,536
Net knsets at the 31 March 2023
Parnnt
Group
Unrnstrlctsd Rostrfctsd Unrostrlct•d Rostrlctod
Fund¥
Fund
Fund•
Fund¥
Total 2023
P•rMt
Grgup
Fixed Assets
Current Assets
Cunént Liabilitiès
Tol81 Fund Value
54.617
61,659
23,763
92,513
54.617
105.836
23,316
137.137
54,617
158,992
31,409
182,200
54,617
217,540
41,153
231,004
97.333
.646
89.687
111,704
17,83
93.867

YOKER RESOURCE CENTRE
17
NOTES TO THE FINANCIAL STATEMENTS Icontd.)
FOR THE YEAR ENDED 31 MARCH 2024
11 FUNDS
Funds atthe 31 March 2024
Transfer
Asat
Incomlng Outgolng Betweon
01.04.23 Re80urce8 Re8ource8
Fund8
Intra
Group
Group
Asat
Tran8fer8 31.03.24
Unrestricted
Yoker Resource Centre
92,513
55,857
184,805)
4,744
7.cilo
75,309
Total Parent
Yoker Community Campus
Total UThrestrlcted Group
92.513
55,857
-_184,805)_
51,014
95,569 _{135,819)_
4,744
7.￿0
75,309
137,137
4,744
7.000
108,631
R08trictod
Yoker Resource Centre:_
Glasgow Community Fund
Lottery
Age Scodand - Keeping The Doors Open
Age Scotland - About Demenb'a
Donation
Total Parent
Yoker Community Campus
Total Re$tri¢ted Group
57,596
157,596)
177,3221
{1,500)
{6,121)
2,500
750
60,096
143,289)_ __14,7441. ._____________
253,328
193,722
7,000
313,424 _1337,0111 _ _14,744L . _J?,000)_
80,322
1,500
7,865
13,0001
11,7441
1,750
1,750
89,687
4,180
93,867
58,536
Total Group
231,004
408,993
472,830
167,167
11 FUNDS Icontlnuedl
Fund8 atth• 31 March 2023
Transfor
Asat
Incoming Outgoing Between
01.04.22 Resources Resources
Funds
Intra
Group
Asat
Transfers 31.03.23
Unrestrlctod
Yoker Resource Centre
91,307
DRC Youth Project
10,101
Total Parent
101,408
Yoker Community Campu$ Devebpment Compl 38,776
Total UThrestrScted Group
140,184
33,966
171,747)
10,101
30,987
33,966 .-181,848). ---______
53,367
93,181 _£135,215L
30.987
8.000
92,513
8.000
92,513
30,987
8.000
137,137
Reslricted
Yoker Resour¢e Cenlre'.-
Glasgow Community Fund
Lottery
Job Relents'on - Fund
Glasgow City Council- Area Grant- Stonework
Glasgow City Council- Area Grant- Lighting
Age Scolland - Supporting Gts)d Connections
Age Scotland - Keeping The Doors Open
Age Scotland - About Dementia
NHS GG - Yoker Recovery Project
DRC Youth Project- Corra Foundatson
Total Parent
Yoker Communlty Campus Development Coi
Tot•1 Rostrfctgd Group
54,853
154,853)
148,868 (136,917)
77,371
13.737
19,0001
(13,7371
80,322
4,500
4,272
209
1,500
7,941
2,000
{4,500)
{4,272)
1209)
1,500
7,865
{76)
{2,000)
12,359
8,250
224,143 _1215,186). -L30,9871.
164,264
155,457
388,407 _{370,643)_ _L30,987L ._ _18,000J_
20,609
111,717
3,373
115,090
89,687
93,867
Total Group
255,274
481,588
505,858
231,004
Included in unreslricled funds are funds of £52,37412023.' £54.617} representing tangible fixed assets used by the charity
in ils day to day operations.

YOKER RESOURCE CENTRE
NOTES TO THE FINANCIAL STATEMENTS Icontd.)
FOR THE YEAR ENDED 31 MARCH 2024
11 FUNDS Icontlnuedl
Purpose of Funds
Restricted Funds
- represent grants and donations recieved from various sources where the grant body or
donor has sliplualed specific conditions of funding:"
Glasgow Community Fund - Funds the Elderly Project, Age Scotland, NHS funded specific
project work of the ekjerty project
Lottery Funding funds the Included project
Restricted Donation is a gift specifically to enable help and support to eldefty and
vulnerab￿. Area Grants were apFlied for for specific expenditure for the Resource Centre
un￿$t￿cted Funds
- ￿PreSent the free reserves of the tharty whith the Trustees a￿ free to use in
furthering the charities objectives.
Transfer be￿en fundsl - represents payments made from restricted funds into unrestricted funds of the Yoker Resource
Intra Group Tran5fer5
Centre for the provision of services by Yoker Resource Centre to projects operated by the
Yoker Resource Centre or its subsidiary Yoker Community Campus Development Company Ltd.
12 RELATED PARTY TRANSACTIONS
Yoker Community Campus Oevelopmenl Company is a subsidiary of the Yoker Resource Centre. During the year the
Yoker Community Campus re¢eived £9,570 from the Yoker Resource Centre to cover the rent and shared costs of
hosting the Included 2 Lottery Proje¢t {2023". £38,150 Included 2 Projecll. Durin9 the year the Yoker Resour¢e Cent
received £3,000 from the Yoker Community Campus as a ¢ontribulion towards the cost of water rates for the Campus
12023= £3,000). The Yoker Resource Centre re¢eived a ¢on$ultancy fee of £7,00012023: £8,000) for the provision of
accountancy, Bookkeeping and payroll seNices from the Yoker Community Campus.
Glasgow Eco Trust
During the year the Yoker Resource
1.642 for bookkeeping, accounting and payroll $ervices12023.'
£1,773) from the Glasgow Eco Trust.
s the chairperson of The Yoker Resource Centre untl he
passed away in January 2024 and pr
hairperson of the Glasgow Eco Trust unts'l 14th De¢ember 2022.
At the balance sheet dale, the amount due from Glasgow Eco Trust was £1,20012023'. £6,772).
uu
North West Glasgow Voluntary Sector Netr￿rk
During the year the Yoker Resource Centre received £6,200 for office accommodation wthin the Yoker Resource
,0001 and received £1,300 for Bookkeeping and payroll services12023'. £1.0001 from the Netsvork.
as the Chairperson of the Yoker Resource Centre until he passed away in January 2024 and was the
e North West Glasgow Voluntary Sector Nefvlork unbl the 15th May 2022.
No Trustee recewed remuneration or reimbursed expenses during the year.
13 IA) STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31ST MARCH 2023 (GROUP)
Unrestricted Re8tricted
Funds
Funds
2023
Total
INCOME
Donations and Legaci08
Charitable Activities
Other Income
Total Incom•
388,407
388,407
91,221
1,960
481,588
91,221
1,960
93,181
388.407
EXPENDITURE
Raising Funds
Charitable Activities
Totsl Ex￿ndItur•
424
134,791
135,215
11,780
358,863
370,643
12,204
493,654
505,858
Nèt Ineom• Il•xp•nditur•l
Transfers befvveen Funds
Nèt mov•mont In fund8
Reconcilation of fund•
Total Funds brought lo￿ard
Total Funds carr￿d forward
142,0341
17,764
38,987
38,987
13,0471 {21.2231 124,2701
124,2701
140,184
137,137
115,090
93,867
255,274
231,004

YOKER RESOURCE CENTRE
19
NOTES TO THE FINANCIAL STATEMENTS (Contd.)
FOR THE YEAR ENDED 31 MARCH 2024
13 (B) STATEMENT OF FINANCIAL ACTNMES FOR THE YEAR ENDED 31ST MARCH 20231PARENTI
Unrestricted R08tricted
Funds
Fund¥
2023
Total
INCOME
Donations an*J L¥ga¢i¢s
Charitable Activities
Other In￿me
Total Incom?
224,143
224,143
40,006
1,960
266,109
40.006
1,960
41,966
224.143
EXPENDITURE
Raising Fund$
Charitable Activities
Totsl Exp•ndltur•
81,848
81,848
215,186
215,186
297,034
297,034
Net Income l(•xp0ndl￿rn1
Transfrrs befvveen Funds
Net mov•m•nt In fund8
R￿9￿clIation of fund¥
Total Funds brought lO￿ard
Total Funds carried forward
139,8821
8.957
30,987
30,987
18,8951 {22.0301 {30,9251
130,9251
101,408
92,513
111.717
89.687
213,125
182,200
Under Charities Statement of Recommended Practice (FRS102), comparatives for each class of funds are required for
each line on the Statement of Financial Activities ISOFAI. The notes above illustrates the SOFA for the year to 31 st
March 2023 for the group and the parent.
14 Analysls of changes In net debt
The charity has no debt during the year.
15 Cash generated from operations
Group
Parent
2024
2023
2024
2023
IDeflcltysurplus for the year
163,837) (24,270) 1105.1411 {30,9251
AdJu8tment8 for:
Depreciation of tangible fixed assets
Net book value of Minibus scrapped
2,058
185
2,206
2,058
185
2,206
Movement in working capil
Decreasel{Increasel in debtors
Increaselldecreasel in creditors
27,231
4,699
(32,5381
25,663
{29,8731
142,5411 {10,6751 116,0781
C•sh (absor￿d byVgenorot•d from op•ratlon$
29,664
97,143
87,910
74,670