Charlty No: SC016522
GRANTON INFORMATION CENTRE
REPORT AND ACCOUNTS
FOR YEAR ENDED 31 MARCH 2024
AG ACCOUNTING

GRANTON INFORiKATION CENTR
YEAR ENDED 31 MARCH 2024
CONTENTS:
Page
Legal & administrative inforn)ation
Management Committee Rew)rt
Independent Auditor's Report
Statement of Financial Activities
Balance Sheet
1(>16.
Notes to the A¢￿Unts

GRANTON INFORMATIO,N CENTRE
LEGAL & ADMTNISTRATIVE INFORMATION
YEAR ENDED 31 MARCH 2024
Page I
Constitution
GT8nlon lJ]fomiation Centre w&s established by constilution. The management of the charity is the
respotlsibility of the Management Committee. which is elected undcr the tern)s of the ¢onsts'tution.
Charltable status
Granton Infomiation Centre is recognised by HMRC &8 having chan"tabl¢ status. Its charity number is
SC016522.
Management Committee
Member% of the Managemcnt Committee during the year were a8 follows:
Princlpal address:
Prlnclpal advlsers:
Banker8
The Royal Bank of Scotland plc..
142-144 Princes StrecL
Edinburgb
EH2 4EQ
Independent Audltor:
ACJ Accounting,
Siatutory Auditor,
167 Curriehill Castlc Drive,
Balemo
E1114 STD

GRANTON INFORMATION CENTRE
REPORT OF THE MANAGF.MENT cOMMI￿EE
YEAR ENDED 31 MARCH 2024
Page 2
The Managetnent Committee. who are also the T￿￿tees, pleasure in presenting its rwrt for the
year ended 31 MaTch 2024.
The Management Committce adopted the provisions of the Charities SORP (FRS102) 'Ae¢ounting
alld Reporting by Charities: Statement of Recommended Practice applirAble to charities preparing their
accounts in accordance with thc Financial RepOrt￿g Standard applicable in the UK and Republic of
Ireland (FRS 102) (effertive l January 2019) in preparing the annual report and accounts. The
accounts comply with the requirernents of the Charity and Trustee Investment (Scotland) Act 2005, the
Charitics Accounts (Scotland) Regulations 2006 and the chaTity's governing documenL
Organisation
Day to day MaDag¢rn￿t and operations are delegated to th¢ Lentrc Manager. Caroline PiLkeringJ who
reports to ihe Management Committe¢. The Management Committee duTing the year and at the date of
this report are &8 shown on page l.
Objective$
The objectives of Granton Tnformation Ccntre are the alleviation and eradication of poverty through the
delivery of an a¢¢¢ssiblc and comprehensive welfare rights advice scrvice.
Granton Inf0rn1ation Centre seck5 to achieve these objectives by dclivcring the following services..
l ) providing ailviLg l infunnation on welfare righLs related issues such a8 Benefits, Housin& Money
AdviLe and Debt via Centre-based inlerviews, home visits, NHS GP Surgeries and outreach clinics
2) providing Icprcscntstion at Tribunals and the Sheriff Court
3) providing support to families where a family memb¢r has specific needs
4) providing spccialist surgeri&8 on hou8ing debt
5) provlding trainin8 for local people, groups and organisations
6) raising awareness of welfare rights entitlements amongst various d¢mographic groups
(i.e.OAPs, Carers, Disabled People. Families) within North Edinburgh and Restslrig providing such
groups with support and r￿urceS and COryordinJtin8 responses to the needs identifjed.
Review of progress & achlevements
Since 1984, Grdnton Intormation Lentre (GIC) h&8 evolv¢d to teflect thc needs. of local people. We
provide free, impartial advice and infomlation on a range of issues. such as Welfare benefits, Housing
issues, Housing dcbt. General dcbL Fuel povety, Energy EtTiciency. When appropriate, we also
undertake focused take-up campaigns. develop and deliver training I raising awareness sessions relating
lo the under claiming of benefit8. income maximi7Ation. debt prevention and financial literacy. We
actively assist cntitled non-recipients to make claims and represcnt thetn where there is a dispute
concerning entitlernent at trtbunals and the Sheriff Court. We deliver our service by a variety of
methods. Centre-based drotpin se&sions. Centre-based intervlews. horne visits. NHS GP Surgeries and
outreach clinic8. The result is a vital service thal 18 greatly valued by local people and local agencies.
GEC takes a holistic approach io advice provi8ion and does not just deal with"presentAng' probleTns.
This approach ensurcs that cvcryone who is seen by a workcr at GIC benefits in some way (e.g. by
increased knowledge of local opportunitics. up-take of benefits" better managcmcnt or rcduction of
debt; avoidance of homelessncs5. and by sign postmg to other relcvanl PTojects we are able to provide
opportunities for additional or ongoing support).

GRANfoN INFORMATION CENTRE
REPORT OF THE MANAGEIWENT COMMITTEE (tonifinued)
YEAR ENDED 31 MARCH 2024
Page 3
Once again there bave been a number of challenges lacing the organisation over the reporting period.
The rise in demand for the scryices and the increasing complexity of enquiries alongside the reduction
in staff resources, due lo staff losses. an Incr￿¢ in stsff absence and the training and support nceds of
new staff. has rcsultcd in additional demands on our advice team and impacted on our ability to
respond to the growing demand for our scrYic¢s. Wc Continue lo adapt our services as appropriatr and
in line with our service agr¢emenls, by offering a mixed seTvice of fac¢-face. telephone and online
appointments. Staff work from home when r¢quired and have adopted a flexible office bas¢(V home
working regime whenever possible. Online and in person stsff training, appeals and tribunals also
contmued. Siafyrecruitment was slow due to a noticeable reduction in applicants.
The continuing demand for our services demonstrates a real need for the work we undertake. The
evidence of our 3UCC¢5s in achieving good results for the local rcsidents is demonstrated by our annual
statistics.
The following siatistics indicate the achievements of Granton Infornlation Centre during the year
202312024:
Clients
Ncw Cases Opcncd
R¢prcsentations at Tribunals
Amount of New Debt Deali with
Generated income for clients
3697
3765
53
£511,243.32
£3.030,801.82
There havc been no changes in the objects since the last Annual rep￿.
Review of finAn¢ial position
The surpluses and deficits on each fi￿d are shown in the Ststemenl of Financial Activities on page 8.
Total income for the year rose slightly lo £407,308 {2023.. £394,673) and expenditure also mse slightly
to £421.074 {2023.' £4110,622).
Funds under manag¢m¢nt at the year-end werc £270,316 (2023: £284.082).
The PTin¢ipal funders are the City of Edinburgh Council and Lothian Health Partnerihip.
Reseryes policy
Th¢ activities of the charity are principally funded on an annual basis by grants from local authority and
other bodies, based on annual budgets established by the Management Committee. The Committee
feels that it 18 prudcnt to hold some reserves in order to enable a reduccd service an(Vor exit strategy
costs, including redundancy costs, should future funding not be forthcoming. An estimated cosl for this
could be in the region of £75.000- £1(M).000.
Total unrestricted fimd8 at thc ycar end were £206.884 (2023.. £189,368).
Risk management
The Management CommTttee has considcrcd thc major risks to whi¢b the charity is exposed and has
established systems to mitigate those risks.

GRANTON INFORMATION CENTRE
REPORT OF THE MANAGEMEKf COMMITTEE (continued)
YEAR ENDED 31 MARCH 2024
Page 4
Plydns for the future
We will continue lo ensure that staff are fully up to da* with all cumt and new legislation in order to
sustain OUT servic¢s to clicnts.
We continue to monitor atid evaluate the service we currently pmvide to ensure that we meet our
current lunding commitmcnts and targets. The demand for our setvice continues and project
dev¢loptn¢nl has focused mainly on ensuring we make th¢ n¢¢essary changes to allow us to meet the
current demand.
We will continue with our upgrdding of the building. We have to maintain fvnds for on-going
mainlenance. As an old building it requires extensive building and cosmetic work.
In light of the current econorni¢ Situatio￿ it is our plan to continue looking at pay scales for staff.
Tru8tee8' responsibilities
The Management Committee (who are also thc Tn￿tee8) are responsible for preparing the Report of the
Managcment Committee and the financial statcments in accordance wtth applicable law United
Kj'ngdom accounting stsndards (Unitcd Kingdom generally i￿¢ple￿ accounting practice).
Charity law rcquires the Trustees to prcpare accounts for Cach fu￿1ClaI year which gTrve a tru¢ and fair
view of thc state of affairs of the charity and of the incoming resources and applicalion of resources,
including the net income and expenditure, for the year. In prcp8rtng the accounts th¢ Tn￿teeS are
rcquired to:
select suilable accounting policie8 and apply them eon8iStently'
ob5¢rvc the methods and prinLiples of the Charities SORP.
rnake judgements and estimates that are reasonable and prudenL
prepare the fmancial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
Thc Trustees have overall responsibility for en5UTing that the organi$8tion h&$ appropriate systems of
control, financial and othcrwisc. They are also rcsponsible for kccping proper accounting records
which dibLlosL with rca8onablc 8ccufdCy at any timc thc financial posih'on of th¢ charity and io enable
them to ensure th¢il the financial statements comply with the Charilies and Trustee Investment
(Scotland) Act 2005, thc Charity Accounts (Scotland) Regulaiions 2￿6. They are also responsible for
safeguardittg the assets of the charity and for laking reasonable steps for the prevention and detcction of
fraud and other irregularities.
This report was approved by the Trustees on l O
April ?0?
Ch&irperson

Page 5
INDEPENDENT AUD￿OR's REPORT TO THE TRUSTEFS
OF GRANTON INFORMATION CENTRE
Oplnlon
We have audiied the finaneial 8latements of Grnnton Infomiation Centre for the year ended 31 March
2024 whicb cornprisc the Statement of Financial Actftvities, Balancc Shed and notes to the financial
statem¢nts including a surnM￿ of significant 8ccoiinting policies. The financial re￿)rtIng framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
inLluding Financial Reporting Standard 102. The Financial Reports"ng Standard applicable in the UK
and Republic of IreLand (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the stat¢ of the ¢totity's affairs as at 31 March 2024 and of its
incorne and expenditure for the year then eDd¢d.
have becn PrOp￿lY p￿Pared in accordane¢ with United Kingdom Gen￿AllY A¢¢￿ted
Accounting Practice. and
have been prepared in accordance with the requirements of the ChaTitics and T￿￿te¢ Invcstmcnt
(Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as
Iunended).
Basls for oplnlon
We conducted our audit in a¢¢ordance with International Standards on Auditing (UK) (ISA'S (UK)I
and applicable law. Our r¢srKTrn8ibililies under those standards are further dcscribed in the Auditors
responsibilitics for the audit of financial statements section of our report. We are independent of the
charity in acwrdancc with the ethical requirements thai are relevant to our audit of the financi81
statements in the UK, including the fRC's Ethica] Standard and the Provisions available for small
entities. in the circLtmstances set out in notc 3 to the financial statements and we have fulfilled our
ethical rcsponsibilities in accordance with these requirements. We believe that the audit evidentt we
have obtained is sufficient and &ppropTiate to provide a basis for our opinion.
Con¢lu$ion$ r¢l8tlng to golng concern
We have nothiTtg to report in resped of the following matters in rel¥tion to which the ISA'S (UK)
requircs us to rew)rt to you where:
the trustees, use of thc going concern basis of accounting in th¢ PT¢paTation of the financia]
ststements is not approprialc. or
the trustccs have not discloscd in the financial statcments any identified malcrial uncertaitities
that may cast significant doubt about the charily's ability to continue to adopt the going concern
basis of accounting for 8 period of ai leasl twelve months from the dale when the financial
statements are authorized for issue.

Page 6
Other informatio
The other infomiation comprises the infOrn￿tiOn included in the tn￿tee8. al￿￿81 report other than the
financial statements and auditor's re￿rt thereon. The arc responsible for the other
infoTm8tion. Our opinion on the financial stslements does not cover the other infonnation an￿ we do
not express atiy fonn of assurdllce conclusion thereon. In CODne¢tion with our audii of the financial
8tatcments, our responsibility is lo read the other inf0m￿tiOn and. in doing so, consider whether the
other infonnation is materially inconsistcnl with the financial statements or our knowledge obtsined in
the audit or otherwise appeaTS to be materially misstated. If we Trdentify such material inconsistencies or
apparent material misstatements. we are required to de1c￿l￿e whether there is a material misstatement
in thc financial statements or a material misstatement of the other inforn￿tion. If. based on the work we
have performed. we conclude that there is a material misstatement of this other inf0m￿tio￿ we are
required to report that fact.
We have nothing to report in this r¢gar(L
Matters oft whlch we Ire requlred to report by exceptlon
We have nothing to report in respect of the following maltcrs wbcr¢ the Charities and Trustee
Investment (Scotland) Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
requircs us to ￿POrt lo you if, in our opinion:
the infomiation given in th¢ financial statements 1$ inconsistent in any material respect with the
trustees, annual rcport; or
proper accounting records have not Ixcn kept; or
the financial slaiements are not in agrecment with the accounltng records; or
we havc not reccivcd all the infOrn￿tiOn and explanatiODS we require for OUT audit.
Responsibilities of trustees
As explained morc ￿llY in the truste￿, rcspoDsibilitics statement set out on page 4, the trustees are
responsible for the prep&ration of the financial stalemenls which give a true and fair vTrew, and for such
internal control as the trustees dclennine is necessary to enable the preparntion of the financial
statements thai are free from material misstatement, whether duc to fraud or em)r.
In preparing the financial statements, the trustees arc responsible for asscssing the charity's ability to
ontinue as a going concern. disclosing, as applicable, matlers related to soing Loncern and using the
going concern basis of accounting unless the t￿￿te¢S either intend to liquidate the charity or to ce&8e
opcrations, or bav¢ no r¢alistic altcrnativc but lo do so.
Audltor$' responsibilitie5 for the audit of the financial $tat¢ments
We have bcen appointed as auditor under se¢lion 44(1)(c) of the Charities and Tru8lee Investment
(8cotland) Act 2005 aTJd report in accordance with the Act and relevant regulations made or having
cffcct thereundcr.
Our objective5 are to obtain rcasonable assurance about whether the financial statemenLs a whole are
free from material misstatem¢nL whether due to fraud or error, and to issue an auditor's rery)rt that
includcs our opinion. Rcasonable assurance 15 a high level of assurance. but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misststement wben it
exists. Misstatements can arise from fraud or crror and are considered material if, 1ndividL￿11Y or ID the
aggrcgatc, they could reasonably be expect￿ to mfluence thc cconomic decisions of users taken on thc
basis of these financial statements.
Irregularlties, including fraud are instances of Don-compliance with laws and regulations. We desigrt
procedures in line with our responsibilities. Outlin￿ abovc. to dete￿ rnatcrial misstateTncnts in respect
of irregularities, including fraud. The extent to which our pr￿edureS ar¢ capable of detecting
itregularities. including fraud is detailed below:

Page 7
We obtained an understanding of the natUTe of the sector. including the legal and regulatory
framework, and how the charity is complying with that framework. The key laws and
regulations considered included the Statement of Recommended Practice: Accounting for
CharÉties FRS 102 (2019). the Clwitics alld Tr￿e IDvestment (Scotland) Act 2￿5 and the
Charities Accounts (Scotland) Regulations 2006 (as amended)
We enquired of management a￿ut any known or suspected instances of non-compliance with
laws and regulations, including GDPIL employmcni law and fraud.
We desigmed our audit testing th dete¢1 Illat￿la1 misstatements from other irregulatities that
result from error.
As a result of these prwedure%, we consider the opporlunitics and inceniRve5 that May exist within the
charity for fraud. In Common with all audits under ISAS (UK). wc perforn) spccific proccdurcs tt)
respond ￿ the risk of management override and inappropTiate recognition of income.
Du¢ to the lltherent limitations of an audiL there is a risk that we will not delecl all irregularilie%,
including thosc Icading to misstatcment in thc fu)ancial statcmcnts OT non-compliancc with regulations.
Thi5 risk increas¢5 the more that compliance with a law or Tegulalion is removed from the ¢vents and
tran%a¢lions rctlected in the financial stalements, as we will be less likely to beLome aware of instanies
of nOn￿oMpli8nc¢. The risk is also grcat¢r regarth'ng irrcgularittcs that result from fraud as these
involvc concealmenL foTg¢ry. collusion, omission or misrwrcscntation.
A fLrther description of our rwnsibilities foT the audit of the financial slatem¢ntS Is located on the
Financial Reporting Louncil's wcbsite at.. htt s://www.fr¢.o .uk1audito￿rcS
nsibiliti¢s. This
description forn)s part of our auditor's Teport.
Use of Dur report
This report is made solely to the charity's members as a body, in accordance with Section 10 of the
Charity Accounts (Scotland) Regulations 2006. Our audit work has been Undertaken so thal we mlght
state to the charity's trustees those matter5 we are required lo slatc to them in an auditor'8 report and for
no other purpose. To thc fullc%t cxt¢nt pennittcd by law, we do not accept or assumL rcsponsibility to
anyone other than the charity and the charity's truslees as a iK)dy, for our 8udil Work, for this re￿)rE or
for the opinions we have foTmed
Wc communicate with thosc chargcd with govcrnancc rcgardin& among othcr mattets. the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
inlernal control that we identify during our audit.
AG Accounting
Stalutory Audilors
Eligible to act as an auditor in ten￿ of se￿10n 1212 of the Companies Act 2￿)6
167 Curriehill Castle Drive, Balerno.
Date.. I l April 2025

GRANTON INFORMATION CENTRE
STATEMENT OF ￿NANCIAL ACTIVITIES
(ineorporating Income & ExpeDdi¢ure Account)
YEAR ENDED 31 MARCH 2024
Page 8
2024
2023
Unr&8tricted Restricted
Funds
Funds
Note
Total
Total
Income ond endowrnents from:
Donations and legacies
Investments
11.615
3,629
392.064
403,679
3.629
393.538
1,135
Tolal Income
15244
392.064
407.308
394.673
Expendlture on:
Charitable activities
1,478
419.596
421.074
41)0.622
Total ￿pendilure
.478
419.596
421.074
400.622
Ne¢ inLome/(a¥pendilure)before
transfers
13.766
(27,532) (13,766)
(5.949)
TrMnJfer$:
Transfers between funds
3.750
(3,750)
Nei Movemenl infvnl
17516
(31282) (13,766)
(5.949)
Reconclllatlon of fund$:
Total Funds brought forward
189368
94,714
284,082
290,031
Total Fundy CLtrriedfonvard J2
206.884
63,432
270.316
284,082
The Notes on pages 10 to 16 form part of these accounts.

GRANTON IIYFORMATION CENTRE
BALANCE SHEET
31 MARCH 2024
Page 9
Note
2024
2023
Flx¢d Assets:
Tangible assets
41.414
43.934
Current Assets:
Debtors & prepayments
Bank and c&sh balances
11.142
234,974
41,699
215,162
Total ct4rrenl ￿l$ets
246.116
256,861
Llabllities:
Crcditors: Amounts falling due within
one y¢ar
io
17,214
16,713
Tolal curreni liabililies
17,214
16.713
Net CurrentAJsets
228.902
240,148
Nei Assets
270.316
284,082
The funds of tbe charlty:
Restricted income funds
Unrestricted income funds
12
12
63.432
206,884
94,714
189,368
Tolal charityfvndv I I
270,316
284.082
The financial sta*ments were approved by the Mana8¢ment Committee on 10 April 2025 and signed
on its behalf by..
"h#irperson
The Notes on pages 10 to 16 fonn part of these accounts.

GRANTON INFORMATION CEiYfRE
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCII 2024
Page 10
Accounting Policies
{a) Accounting convention
The financial slatements of the charity have been prepared in accordance with the Cbarlties
SORP (FRS102)'Aecounting and Reporting by ChaTities: Statement of Recommended Practice
pplicable to charities preparing their accounts in accordance with the Financial Reporting
Sian(lard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019), the
Financial Reportllig Stsndard applicable in the UK and Republic of Ireland (FRS 102), and the
Charities Accounts {Scotland} Regulations 2(M)6.
The preseni&tion ¢urr¢ncy is £ sterling.
The ¢hatiiy meets the definition of a public benefit entity under FRS 102. Assets and liabililies
are initially reeognised at historical cost or transaction valuc unless otherwise stated in the
accounting polictes.
(b) Fixed assets and depreciation
Items of Capital expendi￿re costing le&q than £7.0￿ are written off to the Ststement of
Financial Activities.
Major items of capital expenditure ar¢ included in the Balance Sheet at cosl price les
depreciation. Tangible fixed assets are depreciaid by the straight-lTrne m¢thod over their
anticipated uscfid lives al the following annual rates:
Heritable property & refurbishment COS¢s
- over 30 years
Equipment
- over 4 year8
During 2023 the estimated u5¢ful life of the Heritable Property and Refurbishment costs were
ssessed to Still have a use￿] lifc of 30 yeaTS and as such the remairring net book value will be
deprecated over this peri¢)d.
(c) tDcom¢
Grant income iniended to finance revcnuc expenditure is rccognised in ihe Siatcment of Financi
Activities when the condiiions for receipt bave been met and there is reasonable assurance of
receipt. Such income is only deferred when it has been specified that it can only b¢ used in a
future accounting period or there are donor imposed conditions.
Grant income intcndcd to finance capital expcudityre is recogniscd in a r¢stricicd fund in the
Statern¢nt of Financial Activiti¢s when the conditions for reccipt havc been rnet and therc is
r¢asonable assurance of ￿elp1. The fimd 1$ reduced over the useful economic life of the as￿ets
by annual chargcs for depreciation.
(d) Expcnditure
Resources expended are included in the Stat￿ent of Financial Activities on an accnjals basis.
inclusive of VAT which cannot Ix recovered.
(e) Allocation of expenditure
Where POSSTblc. expenditure has been charged direct to raising fun(ts and to clwitable activities,
whi¢h includ&s the governanc¢ ￿SL$ of the charity. Where this is not possible the allocation is
done on an equitable basis.
(O Funds
Funds beEd by the charity ar¢ either:
UnTe8tricied general ￿nds- these are fund8 which can bc used in aC￿rdallce with the
charitable objects at the discretion of the trustees.
Designated funds- thcse are funds set aside by Ihc TnLSte¢s for a specific purw)se.
Rcstricted funds- these are fiinds which can only be used for particular restricted purposes
within the objects of the charity. Restrictions arise when specified by the donor or when funds are
raised for parn"cular restricted purposes.

GRANTON INFORMATIOIY CENTRE
NOTES TO THE ACCOUNTS (continued).
YEAR El￿ED 31 MARCH 2024
Page 11
(g) Pension Schemes
The charity operate8 a defiT]ed contribution scherne which meets the eTiteria for Auto Enrolment.
The pension charge in thc incomc and expenthture accoLmt represellts the amounts payablc to the
nd in r¢sp¢ct of the perio
(h) Taxation
The Ccntre is tccognised by HMRC charity and ac4x)rdingly no provisions foT taxation a
required.
Financial instruments
The charity only has financial assets and liabilities of a kmd that qualify as basic financial
instruments. Basic fuwicial instruments are initially recognised at transaction value and
subsequcntly Measur￿ ai their settlcmcnt value with the exception of baDk loans which arc
subsequently measured at amortised cost usin8 the effective ijjterest method.
Debtors
Trade and other debtors are recognised at the settlement amount due after any di$cow]t offered.
Prcpayments are valued at the any)unt prepaid net of any discounts due.
Ik) CAsh at bank and in hand
C&8h at bank and cash in hand includes cash and short tenn highly liquid investmenls with &
short maturity of thr￿ months OT less from the date of a¢quisition or opening of th¢ deposit or
similar account.
{11 Creditors and provisions
Creditors and provisions arc recognised where the charity has a presenl obligation resulting from
a past event that will probably result in the transf¢r of funds to a third party and the amount due
to settle the obligatson can be measured or estimated reliably. Creditors and provisions are
nornully recognised at their s¢ttlcment amount after allowing for any trade discounts due.
(m) Significant judgments and estimates
Preparing the financial statements may require the trustees to make significant judgments and
estimates. There were no ituns in the financial stalemenL8 where these judgments and estimates
were required.
Legal StAt
The charity is an unincoryK)rated organisation based in Scotland. The relevant referen¢¢
numbers and address are sbowll in thc tcport of the management committee.
Non-Audlt Servlces
In common with other business¢s of OUT size and nature, we ￿se our auditots to assist in the
preparation of the statutory financial statements.
Related Party TransYd¢tlons
There were no related paty transactions during thc ycar that require disclosure.

GRANTON TNFORMATION CENTRE
NOTES TO THE ACCOUNTS (continued).
YEAR ENDED 31 MARCH 2024
Page 12
Unrestrieted Restricted
2024
2024
Totsl
2024
Unrestricted Restrtcted Totsl
2023
2023
2023
Donatlons and legacies:
City uf Edinburgh
Council
Lothian Health
Partnership
SLoltish Legal Aid
Board
Advice UK (Scottish
Government Debt
Advice Levy Fund)
Other income
341202
341.202
330,264 330.264
{35.IKK)) (35.000)
35.000 35,000
37.040
37,040
27,040 27.040
48.822
48.822
11,615
11.615
1,234
1,234
11.615
392.064
403.679
1.234
392,304 393,538
Inv¢stm¢nt Income:
Bdnk intsresl
3,629
3.629
1,135
1.135
Total incoming
resources
15.244
392,064
407,308
2.369 392,304 394,673
ststT Costs & Number¥
2024
2023
Salaries
Social security costs
Pcnsion cost5 - Defiu¢d contribution
332.728
23,508
4.164
327,859
23.982
4,404
360,4(HI
356,245
The average weekly number of employees during th¢ year was 14 (2023 - 14}
No employe¢s rxeived in excess of £60,000 per year.
Contributions to a defined contribution scheme ar¢ in respect of contributions payable during
the year. Contributions outstsnding at the year-end amounted to £793 (2023: £796).
The Key Management Persomlcl ofthe Charity Comprises the Tn￿S and the Centre Manager.
The total employee benefits of thc key manageEnent personnel. including employer pension
contributions. during the year were £47.685 (2023: £47,997).
No member of the Management ComTnittcc r¢ceived remunerntion or re1Mbu￿rnent of
expenses incurred during the year (2023.. Nil).

GRANTON INFORMATION CENTRE
NOTES TO THE AccouKfs (continued).
YEAR ENDED 31 MARCH 2024
P8ge 13
ChAritable Expenditure
Uttrestrltttd Restricled
2024
2024
Totsl
2024
UnT¢8trickd Restricted
2023
2023
Total
2023
Gro8% $8lari¢s
Recruitment Costs
St&ff Training
Travel Costs
Publications, publicity &
Subscriptions
Rates (Inc Water)
Room Htre
Insurance
Repairs & maintenance
Heat & Light
Cleaning
Equipmcnt rcplacemeDts &
rcpairs
Software development &
Website hostsng
Stationery & photocopying
Postage
Telephone & Fax
3 Party Payments
Sundry Expenses
Depreciation
Audit Fees
A¢counlancy Fccs
Legal & Profcssional Costs
Bank Charges
(5216) 365.616 360.400
337
337
3.477
3,492
306
306
(5,299) 361,544 356.245
15
286
1.351
1,637
6.482
2.565
6,489
2.555
5.671
2.823
6,135
2.902
2,242
3.873
1.674
5,504
2,311
(io)
70
79
2,242
4.049
6.017
7,252
2.523
4.049
4.794
10.391
2.481
3.873
2,932
5.391
2,525
(1,223)
3.139
(42)
(1.258)
(214)
337
4,314
4.651
102
1,601
1,703
623
559
3,138
1.178
3,540
1.182
3,182
1.178
3,124
2.250
3.414
2.520
448
2,817
.031
3.927
450
2.999
1,046
4.185
750
32
2,520
2,500
1,755
182
15
258
750
(416)
2,250
249
1,401
250
3.165
1,119
2.350
lJ80
26
1,119
3.950
1.755
(1.450)
1,380
135
135
155
155
1,478 419.596 421.074
{2,317) 402,939 400.622

GRANTON INFORIUTION CENTRE
NOTES TO THE ACCOUNTS {continued).
YEAR ENDED 31 MARCH 2024
Page 14
Fixed Asseti
Heritsble
oirice
Property Refurblshment Equlpment
Totsj
Cost
At l April 2023
Additions
Disposals
69.727
73.580
19.750
163.057
At 31 March 2024
69.727
73,580
19.750
163.057
Depreciation
Ai l April 2023
Charge for ycar
On Disposal
56,871
443
44,663
997
17.589
1,080
119.123
2.520
At 31 March 2024
57,314
45.660
18.669
121,643
Nel Book Values
At 31 March 2024
12.413
27,920
1.081
41,414
At l April 2023
12.856
28.917
2.161
43.934
Sundry Debtors & Prepayments
2024
2023
Accrued Income
Other Debtors & Prepayments
6.760
4,382
37,079
4.620
11.142
41,699
io.
Creditors: Amounts falling due vAthin one ye4r
Creditors & ac¢ruals
17.214
16,713
17.214
16,713

GRAI¥TON INFORMATION CENTRE
NOTES TO THE ACCOUNTS (continued).
YEAR ENDED 31 MARCH 2024
P4ge 15
ii.
Analysis of Net Assets between Funds
Restricted
Capitsl
Grant Funds
Other
Restricted Unrestricted
Funds
Funds
2023n4
Total
Fixed Assets
Debtors & Prepaymcnts
Bank & Cash
Creditors & Accruals
31.352
10.062
41.414
4.382
11.142
2011.1101 234.974
(16,361) (17.214)
6,760
26.173
1853)
31 J52
32.080
206.884 270.316
Re$tri¢ted
Capltsl
Grant Tr'unds
Other
Restrl¢ted Unrestricted
Fund8
2022123
Total
Fixed Assets
Dcbtors & Prepaymcnts
Bank & Cash
Creditors & Accruals
32.471
11.463
43,934
4.620
41.699
189,998 215,162
(16,713) (16,713)
37,079
25,164
32,471
62.243
189.368 284.082
12.
Net Movements In Funds
At
At
0111)4123 Income Expenditure Transfers 31103124
2023124
Restrleted Funds:
CEC - EIJB
Advice Service
SLAB
AIAS
Capital grants
341202
78,631 (35,(KKI)
{16,388)
37.040
48.822
341,202
11.972
20274
45.029
1.119
31,659
378
43
31.352
(3,750)
32.471
94.714 392.064
419.596
(3,750)
63,432
Unrestrlcted FuDds:
General Fund
189,368
15244
1.478
3.750 206.884
284.082 407.308
421,074
270.316
TraD5fers: These were in relatson to management costs allowed under the fimding agr¢anent

GRAIYTON INFORMATION CEiYfRE
NOTES TO THE ACCOUNTS {continued).
YEAR ENDED 31 MARCH 2024
Page 16
At
At
01104121 Income Expenditure Trnnsfers 31103122
2022123
Restricied Funds:
CEC. - ETJB
Advice Service
330,264
35.000
27.040
330,264
44.726
26.830
1,119
88.357
(16,598)
33.590
78.631
(16,388)
32.471
Capital wts
105,349 392.304
402.939
94.714
Unrestrlcted Funds:
General Fund
184.682
2.369
(2.317)
189.368
290.031 394.673
400.622
284,082
14.
Restricted Fund$
CEC- Edinburgh Integrtthon Jwn¢ Board- Funded by City of Edinburgh CouTJciI on behalf
of Edinburgh Integration Joinl Board lo provide for advice services within Granton. Rcstalrig
and several GP practices.
Advice Serviee- No further funding is ¢UTrently available for this projecL The remaining
balances have been ring fenced for advice services.
SLAB - Funded by the Scotlish Legal Aid Board for one moneyl housing advice workcr to
a￿lst pcoplc thrcatcned with hornelessne&s Iprimarily mortgage arrears) and to incre&8e advice
provision within the Edinburgh Sheriff Court
AIAS- Funded by Advice UK through the Scottish Government Debt Levy Fund for
developing adyiee scrvi¢cs in accessible setting whcrc therc is an umnct d¢mand
Capital C¥rdn£s - This arose as a result of grant income to financc capitsl expendituff. It is
reduced over the useful economic life of the assets by annual charges for depreciation.
15.
Golng Concern Bails
There are no material uncertainties in relalion to going concern at this tÉme. EIJB funding has
been confinned up to June 25 and there are discussiong ongoing with thc City of Edinburgh
Council in relation to continuation of fi￿dIng for the rest of 2025126. On this basis the Trust¢e5
aTe satisfied that the financial statements be prepared oll the uoing concern basis and they do not
includc any adjustments that would r￿Ul1 if the cbaTity w&$ ullablc lo continue as a going
concern.