DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl CHARITY NO: SC012569 scorrisH CIVIC TRUST REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl SCOThISH CIVIC TRUST REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 PAGE Reference and Administrats've information Report of the Trustees Independent Examinerfs Report Statement of Financial Activities 10 Balance Sheet 11 Notes to the Financial Statements 12-21 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name: scorrisH CIVIC TRUST Registered Office and Operational Address: Charlty Reglstratlon Number: SC012569 Trustees: Dlrector: Independent Examlnors: Wbg Services LLP 168 Bath Street Glasgow G2 4TP Bankers: CAF Bank Ltd 25 King's Hill Avenue King's Hill West Malling Kent ME19 4JQ DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST REPORT AND FINANCIAL STATEMEMENTS FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial ststements of the charrty for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charities constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006. and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charrties preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). A messag8 from th8 Chair It seems like the Annual Report of The Scottish Civic Trust outlines real impact and lasting achievement each year while. at the same time, highlighting diminishing funding for the third sector and the resulting difficult funding landscape. As I look back over the past year. I must. first of all. pay tribute to and her brilliant work guiding the strategic direction of the trust from September 2020 until her resignation in December last year. Throughout this year. the Trust has delivered exceptional work and moved from strength to strength ensurin Its continued relevance to communities across Scotland. I must also thank for their work in developing the work of the Trust. From joining The Scottish Civic Trust as Chair of the Board in December last year, I have been struck by the dedication and expertise of my fellow trustees and thank them for their work. This last year has seen the launch of the Trust's new strategy. Scotland's Places, People and their Stories after a national consultation involving input from more than 150 grassroots civic organisations. online surveys and meetings with (xitical friends. l am delighted that this extensive piece of work will govern the direction of The Scottish Civic Trust to 2030. As we move forward, the Trust will work to advocate for grassroots organisations and the importance of Place and community through the production of a Scottish Election Manifesto for the elections in 2026. This will also emphasise the vital importance of the third sector in Scotland as we all continue to deliver services to advocate and support for our communities in the face of increasing financial and policy challenges. Health and wellbeing is another area of focus for the Trust over the coming years. Liveable neighbourhoods. which include green spaces, qualty new housing developments and the maintenance and use of historic green spaces, will form an important, new focus as we work in partnership with other organisations to achieve our goals. Current housing crises in Scotland can, in part. be. alleviated by the reuse of vacant historic properties. We wll work in partnership to ensure this message reaches both local and national government, advocating for action to reduce the risks involved in tackling land banking and the intentional dereliction of historic buildings. Reflecting on the activities of 2024-25, it's dear that the Scottish Civic Trust has made a strong and purposeful impact. Looking ahead. we face new challenges and opportunities. while continuing to build on our existy'ng programmes. DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST REPORT AND FINANCIAL STATEMEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A message from the Chair (continued) I'd like to take this opportunity to thank the staff of the Trust for their work and the civic groups across Scotland which both support our work and provide the reason for it. Chair Our Values We are robust and Independent in advocating for Scotland's places and spaces. We are posltlve about the future of the built environment. We lead thinking on Scotland's civic spaces. We collaborate across the heritage sector and beyond to develop ideas that tackle exclusion. We support community groups looking after their locality. We are proud to represent Scotland's civic sector and strive to ensure our amenity groups are active. empowered. and skilled to make a difference in their locality. Our Vlslon Thriving, beautiful and well cared for places and buildings. which help to support and sustain high quality of life. Our Mlsslon Working in partnership with all communities to preserve the uniqueness of their Place, promoting access to the historic environment and its stories to ensure its relevance in contemporary Scodand. Structure and Management Trustees of the Scottish Civic Trust are appointed for three-year temis, with further eligibility depending on the discretion of the Chair. The policy of the Trust is to achieve a wide range of relevant experience within the Trustee body. Appointments are reviewed every three years. The practical work of the Trust is supported and enhanced by the following sub-committees: Strategy and Communications Committee. Finance and Audit Committee. Planning and Architecture Committee. Trustee Recruitment Committee (ad hoc). The Trust had 9 Trustees and an average number of 9 executive staff, led by the Executive Director, at the end of the reporting period. Trustees are unremunerated and meet on a quarterly basis. Our Activities This Year Over the past year. The Scottish Civic Trust has stepped up rts external advocacy, continuing to engage with The Scottish Government and producing a Manifesto for the UK Parliamentary elections. undertaking direct engagement with Scottish MP candidates. DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST REPORT AND FINANCIAL STATEMEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Our Activities This Year (continued) In January 2025 we launched our new strategy Scotland's Places, People, and thw"r Stories following a year long national consultation with our affiliate members. This will guide our activities until 2030. In March 2025, The Scottish CIV￿ Trust also relaunched its offer to our affiliate members, ensuring that we conb'nue to address the needs and aspirations of our diverse national membership. The Scottish Civic Trust's plannlng activity indudes the analysis and comment on planning and Listed Building submissions on a weekly basis. and meets quarterly to discuss strategic issues. We submitted comments on 31 planning applications conceming listed buildings and conservats'on areas across Scotland this year. We gave: 7 further recommendations. 2 objections. 20 no further comments to make. 2 were letters requesting more information. Our comments included the review of: 3 category A-listed buildings. 13 were category B-listed. 8 were category C-listed. 5 were in a conservation area. The Natlonal Doors Open Days Festlval 2024 was a success with an increase in visitors and participating venues, as well as sustsined numbers of retuming visitors and venues. In 2024, 976 venues parts'cipated in the programme wrth 32.2% of these venues participating for the first time. There was a 13 % increase in the number of visits to the festival, from 159,033 in 2023 to 179.147 in 2024. The website continues to be an essential resource for both visitors and venues with a 20% increase in visits to 1.5 million in 2024. Do(xs Open Days would not be success without the dedication and passion of our Regional Coordinators and volunteers who contributed more than 25,000 hours of work in organising and delivering the festival. In 2024 we received additional funding from Historic Environment Scotland to carry out a pilot scheme in which selected Regional Coordinators and venues were given bursaries as well as tailored support from the Doors Open Days team to expand and diversrfy their regions or events. The pilot scheme allowed 142 venues to take part in Doors Open Days, with 37 of them participating for the first time. The launch of the 2025 festival will be held on Wednesday 301h July at Merchant's House as a joint Civic Celebration with the My Place Awards and My Place Photography Competits"on. Our My Place Awards celebrate the tranSfO￿natIOnal impact communities can have on their locality by leading its regeneration. The Awards this year have two categories" Community-led regeneration projects- the My Place Award - and the Community Champion Award. DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST REPORT AND FINANCIAL STATEMEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Our Activities This Year (continued) The 2025 judging panel is: The My Place ceremony celebrating the shortlisted and winning entries will be held on 30 July alongside the national Doors Open Days festival launch. y Place Photography is our annual Scotland-wide pl￿tographY competition for young people which encourages them explore the buildings. archrtecture. and archaeology of the places they live, and experiment with photography as a means of creative expression. The yearly theme is My Community, and the 2025 competition is kindly supported by MYPICTURE. This year we received funding fr wolaela r|o hea 4 2Sser OA |lo S O5 |5 ole ses ~ A AIlo AUN SE eS Ne |S Xt |0o 25% WO Oo | ba co Tle iS lL sw NR lee) D/O NS Ne Ne OO |N a I = a) zyunNn a ROA ln © |00 =ols'|=— olo Son N= to — O|N GS ale |e o |X ofceo CD NL NANI o “lo Ilo NO FON tod lal 0 |i ac > 00 | re =o |Oo =\< N [= N|o N o |e = [ | NIN TNM wa ri! ILO 1 19 [lo So 'lo'lo colo Te) oON AQ In ANN oS So |S LIN N Seg QO |KO. A|D Ke} Oo | TS ra SoN =>wl N [o)+ [o)iy AlaoO|O — - le A|yoO|O ©oO n N N NUN |= > x w O) 2 a[£] Oo = THM WwW RTtAI|O Lo 00 |c9 =>olsa'|a= olo ne) a = ooN Rots — 4 /LO Sale |< =—|O 0) Pe) ofS OO N|O N 09 |LO. iD Oa lA 00 |. 2 oO to” +O loo NIN x Tle leo LO IAI S z 7) “| —|= = |= [= r\e fe} Fan} ra@ 2s) Zz > 7p) ul y o 8 Lu> o xe) rm)a Wu i) tI oO 2) oo 5 = < z oe - [= (S) = = &£ CS & oO (ce)Sy Lcpe)D> ~ro)= ©o® =SCc S Ww 2 € So SC a Ea >o =oO 8 © =o 2 £& € S Ee 2 ” n 2 = Q% 3 g 5 S qc 7 co 5 g fe) 3a? £ oe Ss 4! lOww eeO25 oeOOF& e¢300 Sy 2 =_— p] [S) fo) a DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl SCOThISH CIVIC TRUST BALANCE SHEET AS AT 31 MARCH 2025 Total Funds 2025 Total Funds 2024 Note Fixed assets: Tangible assets Investments 13 14 147,583 48,762 196,345 149,266 47,432 196,698 Total Fixed Assets Current assets.. Debtors Cash at bank and in hand 15 18,358 65,124 33.696 65.228 Total Current Assets 86,482 98.924 Llabiiities: Creditors falling due within one year 16 (16,157) (17,342) Net Current Assets 70,325 81.582 Net Assets 266,670 278,280 The funds of the charlty.. Restricted income funds Unrestricted funds 18 18 104,070 162,600 266,670 102.470 175,810 278,280 Total charlty funds Approved by the Trustees and signed on their behalf by: Date: 24 July 2025 Date: 24 July 2025 li DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl SCOThISH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1. Accountlng Pollcles (a) Basis of preparation and assessment of going concern The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless Othe￿iSe ststed in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice". Accounting and Reporting by Charit'es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity constitutes a public benefrt entty as defined by FRS 102. The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. (b) Funds structure Unrestricted income funds comprise those funds which the Trustees are free to use for 8ny purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees. at their discretion. have created funds for spectfic purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. or through the te￿n5 of an appeal. Further details of each fund are disdosed in note 18. (c) Income recognltlon Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations, are recognised when the charity has been notffied in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is ents'tled to the funds. the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and rt is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notfficats.on of the interest paid or payable by the bank. Income from govemment and other grants. whether'capttal, or 'revenue' grants. is recognised when the charity has entitlement to the funds. any performan￿ condttions attached to the grants have been met. it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of the provision of a specffied seNice is defeThed until the uiteria for income recognition are met. 12 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl SCOThISH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1. Accounting Policies (continued) (d) Expenditure recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more infonnation on this attribution refer to note (e) below. Expenditure on charitable activities includes expenditure undertaken to further the purposes of the charity and their associated support costs. Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred. (e) Allocatlon of support and governance costs Governance costs comprise all costs involving the public accountabilrty of the charity and its compliance with regulation and good practice. These costs include costs related to the independent examination. Governance costs have been apportioned to the cost of charitable activities. (fj Tanglble flx8d assets and dopreclatlon All assets costing £2,500 are capitalised and valued at historical cost. Depreciation is charged as follows: Basis 10%125% reducing balance Furniture. Fittings No depreciation is provided on heritable property on the grounds that the propety is maintained to a high standard and consequently does not depreciate. (g) Fixed asset investments Investments are a fomi of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activrties includes the net gains and losses arising on revaluation and disposals throughout the year. The Charity does not acquire put options, derivatives or other complex financial instruments. The main form of financial risk faced by the charty is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and wtthin particular sectors or sub sectors. (h) Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. 13 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl SCOThISH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1. Accounting Policies (continued) (i) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. O") Employee Benefits The costs of short-tenn employee benefrts are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide tennination benefits. (k) Penslons During the year the charity made payments in respect of pension contributions for eligible staff at a rate of 4.5%. to the People's Pension Fund. The charty also operates a salary sacrifice scheme whereby employees can agree to sacrifice part of their salary in return for contribution to the People's Pension Fund. by the Employer. which matches the Salary Sacrifice amount. (l) Flnanclal Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. (m) Judgements and key sources of estlmatlon uncertalnty In the application of the charity's accounting policies. the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised. if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and fvture periods. The Trustees are satisfied that the accounting poliaes are appropriate and applied consistently. Key sources of estimation have been applied as follows. Estimate Basis of estimation Depreciation & amortisation of fixed Fixed assets are depreciated and amortised over assets the useful lrfe of the asset. The useful lives of fixed assets are based on the knowledge of the operations team. with reference to assets expected lrfe cycle. 14 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 2. Legal status of the Charity The charity is a registered Scottish charity. 3. Related party transactions and Trustees, 8xpens8s and remuneration The Trustees all give their time and expertise without any fonn of remuneration or other benefit in cash or kind (2024: £nil). During the year no trustee travel expenses were reimbursed (2024: £41 reimbursed to 1 trustee). There were no Trustee expenses waived (2024: £nil). During the year no Trustee had any personal interest in any contract or transaction entered into by the charity (2024: none). 4. Income from donatlons and legacles 2025 2024 Donations Sponsorship 7,377 7.500 14.877 5.113 5,113 5. Income from charltable actlvltles 2025 2024 Grants Rental Income Affiliation fee income Consultsncy fee income Sale of books 227,650 46.811 520 8.003 935 283.919 262,647 47.133 300 1.000 311.144 6. Investment Income 2025 2024 Dividends and interest on listed invesknents Bank interest 2,397 1,345 3.742 817 3.201 7. Investment management cost5 2025 2024 Portfolio management charge 215 215 232 232 8. Allocatlon of governance costs 2025 2024 Independent Examiners remuneration 2,304 2,304 2,184 2.184 15 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 9. Analysis of expenditure on charitsble activities 2025 2024 staff and Travel Premises Expenses Printing Promotions and Awards Computer and Web costs General Expenses Professional fees Memberships & Subscriptions Egyptian Halls Expense Depreciation Governance Costs (Note 8) 223,125 40,797 14,590 16,225 10.738 5.180 913 203.742 23,856 24.471 40.221 10.821 254 891 19.968 1.019 2.184 327.427 1.391 2.304 315,263 10. Analysls of staff costs and r8muneratlon of key management personnel 2025 2024 Salaries and wages Social security costs Employer contributions to defined contribution pension schemes Totsl staff costs 188,771 177,609 10,239 8,818 21,383 12,193 220,393 198,620 Key Management Personnel Remuneration No employees had employee benefits in excess of £60,000 (2024. Nil). 2025 No. 2024 No. The average weekly number of persons. by headcount. employed by the charity during the year was: 16 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 11. Net incomel(expenditure) for the year This is stated after charging: 2025 2024 Depreciation Independent Examiners. Remuneration 1.391 1.019 2.184 12. Government Grants Income from government grants comprises. Scottish Government - £nil {2024: £10.000) was received to be spent on My Place Awards. 13. Tanglble Flxed Assets Herltable Computer Furnlture Property Equlpment & Flttlngs Total Cost At 1 April 2024 Addits'ons Disposals At 31 March 2025 255,853 7,418 454 (5,339) 2,533 48,784 312,055 454 (5,339) 307,170 255,853 48,784 Dopreclatlon At 1 April 2024 Charge for the year Eliminated on disposals At 31 March 2025 115.849 42.596 619 162,789 1.391 (4,593) 159,587 772 (4.593) 523 115,849 43,215 Net book value At 31 March 2025 140.004 2,010 5,569 147,583 At 31 March 2024 140,004 3,074 6,188 149 266 At 31 March 2025 all assets were used for charitsble purposes. 17 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 14. Flxed Asset Investments Movement in fixed asset listed investments 2025 2024 Market value brought forward at 1 April 2024 Additions to investments at cost Disposals at carrying value Net gain on revaluation Market value as at 31 March 2025 47,432 46,147 1,330 48,762 1,285 47,432 15. Debtors 2025 2024 Trade debtors Accrued income Prepayments Other debtors 13,169 7,102 597 4,925 21,072 33.696 4,667 522 18,358 16. Credltors: amounts falllng due wlthln one year 2025 2024 Trade creditors Other creditors 4,013 12,144 16.157 5,862 11,480 17.342 18 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 18. Analysls of charltable funds 2024 Analysis of Fund movements Balance blfwd on Investment Transfers Fund clfwd Income Expendriure Designated Funds Fixed Assets Capital Contribution Fund Total designated funds General Funds Total unrestricted funds Restricted funds Diverse Heritage Doors Open Days Egyptian Halls My Place Photography Website Upgrade - HES Website Upgrade - Culture and Business Property Fund SCT Awards Total restricted funds TOTAL FUNDS 46.957 {1.019) 2,078 48,016 35,000 81,957 35,000 83,016 (1,019) 2,078 99.504 84,516 (90.433) 1.285 (2,078) 92,794 181,461 84,516 (91.452) 1.285 175,810 92.074 84.607 19.500 16.261 7,500 (92,074) (85,607) (19,500) (16,976) (6.280) 715 1,220 (5,000) 101,250 770 10.000 103.735 234.942 285,196 319,458 101,250 (10.770) (236.207) (327,659) 102,470 278,280 1.285 2025 Analysis of Fund movements GainlLoss on Investment Transfers Balance blfwd Fund clfwd Incorne Expenditure Designated Funds Fixed Assets Capital Contribution Fund Total designated funds General Funds Total unrestricted funds Restricted funds Diverse Herttage Doors Open Days My Place Photography Website Upgrade - HES Property Fund Wheatley Group Total restricted funds TOTAL FUNDS 48.016 (2.137) 454 46,333 35.000 83.016 92,794 5,500 5.500 92,513 40,500 86,833 75,767 (2.137) (110.416) 454 (454) 1.330 175,810 98,013 (112.553) 1.330 162,600 92,136 90,999 16,890 2.000 (92,136) (90,999) (16,890) (400) 1.220 101,250 2.820 101,250 2,500 102.470 204,525 278.280 302.538 (2,500) (202.925) (315,478) 104,070 266.670 1.330 19 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 18. Analysls of charltable funds (cont.) a} The unrestricted funds are available to be spent for any of the purposes of the charity. The designated fund for tangible fixed assets represents the net book value of tangible fixed assets at the year end. The Capital Contribution Fund, is intended to provide for the long-term structural integrity of Scottish Civic Trust's (Ihe Trusf) headquarter building, the 'A" Listed Tobacco Merchant's House ("TMH"). b) Restricted funds are held for the following purposes: Dlverso Herltagè This represents funds from Historic Environment Scotland granted over a three year period. towards Diverse Heritage Projects. Doors Open Days This represents funds from Historic Environment Scotland granted over a three year period, toward DC￿rS Open Days. My Place Photography Competltlon This represents funds received from Historic Environment Scotland for a three year period. towards the My Place Photography Competition. Prop8rty Fund The Property Fund contains the remaining unamortised balance of a grant of £187.500 received from The National Heritage Memorial Fund. The grant from the Memorial Fund was used to fund the purchase of the property at Miller Street. Egyptlan Halls This represents fvnding from the Architectural Heritsge Fund and match funded by Glasgow City Heritage Trust to commission a Business Plan for possible reuse of the Egyptian Halls. SCT Awards This represents funding received from The Scottish Govemment towards the My Place Awards. Webslte Upgrade Hlstorlc Envlronment Scotland This represents funding from Historic Environment Scotland towards upgrade of the Doors Open Days Website and Consolidation of the other Scottish Civic Trust websites. Webslte Upgrade Culture and Buslness Scotland This represents funding from Culture and Business Scotland towards the upgrade of the Doors Open Days website. Wheatley Group This represents funding from the Wheatley Foundation to support the My Place Photography - Stranraer programme. 20 DODJ￿￿ Et)vekw ID. 49B9FA0k1A￿B1￿J8A6AC4Ss128(r2Cl scorrisH CIVIC TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 19. Net assets over funds Unrestricted Funds Restricted Funds Totsl 2024 Fixed assets 48.016 101.250 149.266 Investments 47.432 47.432 Debtors 13.696 20.000 33,696 Bank & Cash 84.008 {18.780) 65.228 Creditors due < 1 year (17,342) (17,342) 175.810 102,470 278,280 Unrestrlcted Funds Restrlcted Funds Total 2025 Fixed assets 46.333 101.250 147.583 Investments 48.762 48,762 Debtors 18.358 18.358 Bank & Cash 65,304 2,820 68,124 Creditors due < 1 year (16.157) (16.157) 162.600 104,070 266,670 20. Lease Commltments At the balance sheet date, the amounts due under operating lease commitrnents for equipment were as follows. 2025 2024 Lease commitments falling due within 1 year Lease commitments falling due within 2- 5 years 672 672 672 1,344 672 21