REGISTERED CHARITY Y4b'MBER: SC017206
TRUSTEES, REPORT AND
UNAUDITED FINANCIAL STATEMEY4TS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
PAISLEY YOUNC MENS CHRISTIAN ASSOCIATION
AzeL8 Audit Setvices
CharteTed Accountant
Tiianium I
King'5 Inch Place
Renfrew
Glasgow
PA4 8IVF

PAISLEY Yoiryc MENS CHRISTIAN ASSOCIATION
COWTE￿s OF THE FIYANCIAL STATEMEW4TS
FOR THE YEAR Ef*DED 31 MARCH 2025
P4e
Trusieei, Report
Independen¢ Examlner'$ Report
StAlemenl of FID•n¢l*l A¢tlvltks
BAIAnee Sheet
￿￿e5 to the Fln8n¢lAI St#t¢mtnts
8 10 18
D￿￿1¢d SIAtement of Flnin¢l•l Actlvld
19 10 20

PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees preseni their annual trustees, report logthher with the financial slalcments of the charity for the year ending
3]￿ March 2025.
The financial stslements comply with the Charitie5 and Trustee Inv¢stmenl (Scotland) Act 21)05. the Charities Accounts
(Seotland) Regulations 2006 (as amended), the charity's governtng document. and Accounting and Rq)orting by
Charities: Statemenl of Re£ommended Practice applicable lo charities prq)aring their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
ORIECTIVES AND ACTIVITIES
AIAn5 *nd purposes
The Young Men's Christian Association is a c.hristian Movement. Ai its centre are C.hristians who. regarding Jesus
Christ as tA)rd and Saviour, desire lo share iheir faith with oihers and make Him known, believed, Irusled. loved, served
and exemplified in all human relationships. It welcomes into its fellowship persons of other religious faiths and of none.
Accorditigly. Ihe YMCA siands for:
a world-wide fellowship based on Ihe equal value of all persons.
rwect and freedom for all;
tolerance and undersianding brtween people of diffcr¢nl opinions.
active concern for the needs of the community; and
united efforts by Christians of differeni traditions.
The YMCA aims lo..
provide a welcome to members for Ihem8elve% in a meeting place which is theirs to Share. where friendships
can b¢ mad¢ and ¢oun.4el sought.
develop activities which stimulate and challenge its members in an environment that enables them 10 lake
respon.sibility and find a sense of achievemenl:
involve all members in car¢ and work for others,.
create opportunities for exchanging views, 50 that ils FAembers can improve their underslanding of the world, of
Ihemselvvs and of one anoiher. and
promote events by which aim& purp05e5 and programme may be furthered. in keeping with the eonslitulion
as amended from lime lo lime.
ObJe¢¢lves and A¢tlvltles
The objecls of Paisley YMCA are lo..
l. Maintsin the Chri8lian ethos of the YMCA Movement:
2. Develop/pur5ue the pra¢iice of participation of memberslusers with staff and management;
3. Promote opportunity for developmenl of individuals Ihrough participation in the wider YMCA family events;
4. Where possible. develOp/pu￿￿e responscs to the unmel needs of young people in Renfrewshire and the wider
community.
5. Develop/pur4ue best praclice in the A&wcialion's govcrnancc, policies and pr(K¢du￿, evaluation and communication
systems- and
6. Network with other appropriate agencies.
The premises at
Iiavc attracted a number and variety of agencies and vibrant cornmunity groups.
FINANCIAL REVIEW
Flnancial posltion
During the year the charity made a deficit of £124.742 (2024- deficit of £79,375) Unreslricled funds at 31￿ March
2025 were £459.979 (2024 - £578,646>. Restricted funds ￿ 3 Isi Ma￿h 2025 were £28.85012024 - £34,925).
Investment polic￿. Ind performAnet
Under the Constilulion, Pai51ry YMCA his the power lo make any investment deemed proper, provided such invcstmenl
is undertaken only in accord with written professional advice.
Page I

PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
TRUSTF.F.S' REPORT
FOR THF. YKAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Cyeneral
Paislcy YMCA depends upon a variety of Source￿ of funding. The%e include local lrnsls w'hich fund specific pieces of
the charify's work, donations from groups and agenci￿ u4ing the charity's premises for theirlour purposvs. gyrants from
local govemmeni for specific piec¢s of work and income from Ihe charity's commercial property log¢iher with incom¢
from the charity's stock holdings.
Defined contribution pension scheme
Paislcy YMC'A recognitses possible concern relating to ils participation in a defin¢d benefit pension scheme. Appropriate
aclion h&$ been laken.. The sch¢m¢ w&s closed io new membep* in 2007, and Ihc link to final salary broken in 2011.
Addiiional coniribulions continue lo be made 10 reduce the deficit. As pan of the YMCA federation, the multi-employer
scheme is run by an indeP￿)dent board of Iru%lee% wilh employer representation through the Principal Employer, the
National Council of YMCAS. The pension scheme truste&4 obtain an actuarial valuation every three years and we have
consid¢red ihe implications lo the charity's finances from the laiesl available actuarial valuation, We have rcviewed the
charily'% abilily to Continue lo deliver il% charilable objectives by ensuring budgeis. forecasts and plans are available and
include ihe impacl of Ihc deficit repaymenl4. Th¢ Iruslees included ihe impaL'I of pen4ion Scheme deficit repayment4 in
on%idering going concern 5laiu%. rvierve.4, and the risk4 and unccr141inlies Ihai Ihe charity face noted elsewhere in this
Report.
Paigley YMCA benefiLs from the pension scheinc trustees And the Principal Employer qeeking suitable specialist
profe%sion advice boih to manage (he scheme and in Ihe continuing effort io explore ways of reduciiig (he overdll
pension deficit. The notes lo the Accounts include an accounting policy and further delails in nole19.
Reserve5 poIi¢y
The Board of Managemenl has tstablished a policy whereby a minimum six months of &%￿la110￿,9 annual expendilure
1.% retained as an operational reserve only lo be used 10 ensure the coniinuaiion of aclii'ilies in th¢ event of a siglnificanl
drop in fundin¥. li would obviou%ly be necessary io consider how Ihe funding would be replac￿ or activiiie5 changed.
STRUCTLRE, C.OVERNANCE AND MANAGEMENT
Governing document
Thc charily 1% ¢onlrollcd by its governingi document, a deed of trusl and conslitules an unincorpornied charity.
Paisley Youn¥ Nlen's Christian A*40cialion (Paisley YMCA) 14 a registered charity &bov¢med by il% con%tiiulion which is
reVIe￿,ed whLn nece%sary. E%lablished in 1832 ¢L% "Pai%leJ' Young Men'4 Sabbath Mornin¥ Sociely for Prayer and
Rcli¥iou% Purposes" in 1875 was ren￿ned. Paisley Youn¥ Men'¥ Chri51ian AN5oiialion.
In accordance wilh ils conslilulion Ihe charily li go¥'emed by ilg Board of Management consisling of Ihrce officers
elecied annually and up lo nine board members. one third of whom retire each year in roialion bui Can offer themselves
for re-election.
Recruitment *nd appointment of new trnstees
The Board of Managemeni reflects both Ihc divcrsity of the eharity'4 work and brings logeiher a variety of business skills
gaincd in areas such as Finance. Health & Safety. Policing. Educalion and General Business.
durtion and training of nem. trustees
Thu* joining ihe Board for (he firs1 titne rcceivc copies of board meeting minutes for the four previous meetings and
opies of up to d3te policies.
Page 2

PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Policie5
The charity's poli¢ics ar¢ r¢vi¢w¢d ai IAst every iwo y¢ars or whenever n¢¢essary to take consideraiion of changes in
legislaiion. The policies include-
Behaviour
Recrnilment of ex-offenders
Safeguarding and proiection of children and vulnerable young people.
Recruitment & ¢qual opportunilies
Finance
Secure handling of infonnation
Grievanee
Volunteer
Health & Safety
Whistle blowing
Intemel and email use
Rlik m8nA8ement
The external risk of a drop in funding has led the Paislry YMC,A 10 diversify 118 Sources of income and activities.
Internal risks are minimised by the implementaiion of procedures for Ihe authorisation of all IransKtions and projecls.
Operadons
Paislcy YMCA h&$ continued, throughout 2024-2025, 10 deliver a wide range of STEM and Digital Skills Workshops,
Creative Technology Sewions. and Youth Clubs and Makerspace Drop ins during lem) time, alongside Family and
Community Workshops throughout the school holidays. forniing the backbone of youth provision in the IIKality. These
programmes offer young people hands on opponuniiie8 in coding. robo(i¢%. digital fabrication. animation, game design
and oiher creative technologiies, helping to build confidence, digital literacy and problem solving skills in an inclusive,
youih lcd environment. This work is supporied by ¥ranls from the National Lottery, The Robertson Trus1 and ihe local
council, and is complemented by staff contributions lo wider youth participation a¢iivities, including work with the
Scottish Youth Parliament and a local hou.sing &ssocialion lo gather young people's views on rights and services that
affect them.
The Board of Management have bought profes4ional advice and implemented a new property management slrnlegy lo
pursue roules lo maximi5e the incorne from 39 High Street and to sell 5. New Sircel. This decision w&$ taken io rduce
the financial burden of managing this property when it became clear that 8 solution with We51 College Scotland for
reparations w&$ noi po*4ible without recourye lo lime consumin8 and expensive legal aciion. Work is on-going to
implement these deci.sions.
To support the management of ihe youih work. developrncnl of fundin8 Streams and Ihc implementation of the propety
5fralegy. lh¢ Board have appoinled an Interim Chief Execulivc Officer. from Dec 2024, with financial support from
YMC.A Scotland.
The Board of Management, Ihc Inierim CEO and staff ieam are working together to diversify sources of income and
build up the youih work activities of Paisley YMCA.
REFERENCE AND ADMINISTRATIVE DETAIiS
Registered Ch•rlty number
SC017206
Pagc 3

PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
TRL'STEES, REPORT
FOR THE YEAR EYDED 31 MARCH 2025
Inde
endeni F.i&rnintr
Aze(% Audii SerN itre4
Chanered A¢￿￿nian1
1 ilanium I
King's Inch Place
Renfrew
Glaygow
PA4 8WF
Appri)i'ed b>. order ofihe board of Irusiees on ry3 December 2025 and signed on ils khalf by:
Page 4

INDEPENDENT EK4MINER'S REPORT TO THE TRUSTEES OF
PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
I report on the accounis for ihe year ended 31 March 2025 sei out on pages six to eightttn.
Respective responsibilities of trustees and examiner
The Charity's trusiees are responsible for the prq)aralion of the accounts in accordance with the lern)s of the Charities
and Truslee Investment (Scotland) Act 2005 and the Chariiies Accounts (Scotland) Regulations 2006 (&$ amended). The
charity's tru￿ee$ consider that the audit requirem¢nt of R¢gulalion 10(] Ma) to (c) of Ihe Accounts Regulations docs not
apply. It is my rcspon5ibility lo cxamine the a¢￿untS as required under Section 44(1 Xc) of the Act and 10 state whether
panicular mall¢15 have come to my alt¢nlion.
B1si5 of the indeptndent ¢x4miner'$ reprt
My examinalion w&$ carried out in accordance with Regulaiion I l of the Charities Accounts (Scotland) Regulations
2006. An examinaiion includes a r¢vi¢w of the accounting records kw by ihe charity and a comparison of the accounts
presented with ihos¢ records. It alw includes consideraiion of any unusual items or disclosures in the accounts. and
seeking explanations from you as In￿tee5 concerning any such maners. The procedures undertaken do not provide all
the evidence lh￿ would bc required in an audit. and consequently I do not expre&8 an audit opinion on the view givcn by
the aecounts.
Independen¢ examlner's statement
In connection with my examination. no matter has come to my attention .
(l) which gives me reasonable cause lo believe that, in any material respect. the requirements
to keep accounting record8 in accordance with Section 44{IKa) of the 2￿5 Ad and Regulation 4 of the 2(K16
Accounts Regulations; and
io prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2CMJ6
Accounls Regulations
have not been mel,. or
{2) io which. in my opinion, attention should be drawn in order to enable a propcr understanding of the accounts to be
reached.
Aze¢s Audit Service5
Chancred A¢¢ounlanl
Tilaniurn I
King's Inch Place
Renfrew
Glasgow
PA4 8WF
23 December 2025
Page 5

PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
srATEMENT OF FINANCIAI. ACTIIIITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
Total
2024
Total
Unreslricled
fund
Reslricled
IN'CONIfr: AND ENIX)WMENTS FROM
Charitable *ctiirylies
Association
90.8.3.3
90,833
91.914
Inve%imenl income
Other income
28.407
2,984
28.407
2.984
8,941
Tot41
31,391
90.8.13
122.224
134.171
EXPLNDI'I'URE ON
Rai5in¥ funds
1,118
Charlt8ble activitles
A&socialion
71,505
96,908
168,413
142,886
5 New Street, Paisley
78,55.1
78.553
65.427
Total
150,058
96.90R
246.966
Nel gaIn41{105￿1) on inve>lmcnl%
{4.115)
NET INC.O.MEIIEXPENDITIIRE)
Other reco8ni5ed Rwlnsl(1055es)
Gainsl(1054e4) on revaluation of fixed a&4e15
Actuarial gains on defined bcn¢fit ichemes
1118,667)
(6,0751
1124.742)
(79,-375)
{172,258)
24,816
Net movement In funds
(118,667)
(6.075
1124.742)
{226,817)
RECONCILIATION OF TrLNDS
Total fund4 brougjhi fon¥'ard
578,646
34,925
613.571
840,.188
TOTAL Tr UNDS CARRIED FORWARD
459.979
28,850
488,829
613,571
The notes form part of ihese financial $1alemenls
Page 6

PAISLEY YOUNG MEIYS CHRISTIAIY ASSOCIATIOFI
BALA￿'CE SHEET
31 MARCH 2025
2025
2024
Notes
FIXED ASSE75
Tangible &55els
Investrneni prop¢rti¢s
10
91.667
408.333
91.667
408,333
s￿.co)
5C(I.OCK)
CURRENf ASSETS
Debiors
Cash in h•nd
12
8,237
28.665
5253
149.218
36.9)2
154.471
CREDITORS
Amounis falling due within one year
13
(39,034)
(23,518)
ET CURRENT ASSETS
(2,132)
130.953
TOTAL ASSETS LESS CURRENT
LIABILITIES
497.868
630.953
CREDITORS
Amounls falling due after morc Ihan one year
14
(9,039)
(17.382)
NET ASSETS
488.829
613.571
17
Unrestricted funds
Resirieied fijnds
459.979
28,850
578,646
34.92S
TOTAL FUNDS
488.829
613.571
The financial statements were approved by thc Board of Truslttq and authorised for issue on 23 tkcember 2025 and
were signed on Fis behalf bv..
The notes fomi part ofihese financial si￿emenL$
Page 7

PAISLEY YOUliG MENS CHIUSTIAN ASSOCIATION
NOTF.S TO THF FINAh'C.IAI. ST ATEMENTS
FOR THE YEAR F.N'DF.D 31 MARCH 2025
ACCOUNTING POLICIES
Basis of pr¢pAring the financiAI slAtements
The financial statement% have been prepared in accordance with Accounting and Reporting by Charities:
Sialemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in ihe IJK and Republic of Ircland (FRS 102) (effective l January 2019)
(Charities SORP IFRS 102) and thc Financial Reporting Standard applI￿b]e in the UK and Republic of Ireland
{FRS 102).
Paisley YMCA meet4 the definilion of a public benefit enlily under FRS 102. A4seLi and liabilities are initially
recogniged al hisiorieal cost or transaction value unless otherwise 4iaied in tl)e relevani accouniing policy nole(s).
Preparadon of aceounts on # golng concern basls
The Iru4lee• consider ihat Ih¢r¢ Jr¢ no Inalerial uncertainties aboul the charily's ability lo continue as a going
¢oneern. There were no Significant areas of adjuqmenl and with respect to the nexl rqx)rting period, no
significanl areas of uncertainly.
Accountlng Judgements & Sources ofestlmation uncerlain¢>'
In preparing ihese financial slalemenls. the Iru4i¢es have made the following judgemenl5'.
Tangible fixed asset% are depre¢ialed over their ugeful live4 taking into accouni r￿idUal values, where
appropriate. The actual lives of the and re%idual values are assessed annually and may vary depending
on a number of factors. In re-aKsessing as%el live%, faclops such as iechnological innoi'alion, pmducl life
cycleq and Inainienance programme4 are iaken into accouni. Residual value a%4e%4meiils consider issues %uch a%
rulure markei eondiiion%, (he remaining life of the a%sel and proje¢tcd di.%wsal value%.
Assets are ccinsidcrcd for indicalion4 of impainncnl. If rcquired an impaimienl review will be Ca￿led oul and
decision made on possible impairmenl. Faclop* taken inlo con%ideraiion in reachinbi %uch a deci4ion include the
economic wiabilily and expeclcd fulurc financial perfomance of the &55et and where il ]% a componenl of a largcr
¢ash-generaiingi unii. the viability and expected future performance of Ihat unil.
Bad debt% are provided for where objective evidencc of the need for a provision exists.
Fln8n¢i41 reporting 51andArd 102 - rtduced dl$¢lo$ur¢ exemptlons
The charily ha% iaken advania&7e of the follo￿,1￿g di4c104urc cxcinplion in preparing Ihe4e financial slalemenls, as
perniilled by FRS 102 'Thc Fiiiaiicial Rcportingi Siandard applicable in Ihe IIK and Rcpublic of Ir¢lalld':
the rcquircments of Section 7 Statement of Cash Flows.
Incoming recognltlon
All income is recognised once the charity has eniitlement io ihe income, il is probable Ihal the income will be
Civ￿ and the amount of income receivable ¢an be measured reliably.
Donation and grani% are reCogni￿d when Ihe charity has beert notified of both the amount and setilemenl dale. In
the event thai a donation or grant 1% subject lo conditions Ihal require a level of perfonnance before ihe charity is
enliiled lo ihe funds, Ihe income is deferred and not recognised until either those condilion% are fully mel, or Ihe
fulfilmenl of tho%e condilions is ￿hollY within the control of the charity and it is probable Ihal Ih05e condilivns
will be fulfilled in the rcwyrting period.
Legacy gifis are recogni*d on a case by case basi4 following the granling of probate when the
admini%lralor/execulor for (he esiaie has communicaied in wniing both the amounl and Yiil¢m¢ni dale. In lh¢
event ihal the gift 1% in the fomi of an a5%et oiher than ca%h or a financial asset traded on a recognised stock
exchange. rccugFlliiion is subjeci io the valuc of Ihc gifl being reliably measurable wilh a degree of reasonable
accuracy and the lille lo the asset having been transferred io the charity.
Inleresl on fund5 held on deposil is included when receivable and the amount can be m¢asured reliably by (h¢
charity: this is nornially upon notification of ihe inl¢res( paid or payable by the bank. Dividcnds are rccognised
once thc dividend has been declared and notification has bcen ￿vived of the dividend due. This is nomially
upon nolificalion by our investment advi50r of the dividend yield of the investment portfolio.
Pagc 8
continued...

PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2025
AccouiYfiNG POLICIES - contlnued
Incoming recognition
Incomc froTn rental income is included in the Ststement of Financial Activities in the year in which it is
receivabl¢,
Resour¢¢8 reeognltlon
Expenditure is recognised once the￿ 15 a legal or constructive obligation to make a payment to a third paty, it is
probablc that sdtlcmcnt will be required and Ihe amounl of the obligalion can be measured rcliably. Expenditure
18 classified under the following aetivily headin8S'.
Costs of raising funds Comprise of investmeni managemeni costs.
Expenditure on charitable activities includes the costs of activilies undenaken io further the purposes of the
charily and their &S5Lxiaied support costs.
Other expenditure represents those iiems not falling into any other headin8.
Irrccoverable VAT is charged &$ a eosi again￿ the activity for which ihe expendirure w&$ incurred.
A]locadon of sUPPOrt And governlnce costs
Support Costs are Iho4e funclions Ihal assist Ihc work of the charity but do not direcily undenake charilablc
aclivilies. Support costs include back otTice co4.& finance. personnel, payroll and governance costs which
%upport the charity'.8 programmes and activitie%. These Co￿5 have been allocated to expenditu￿ on charitable
aclivities.
Tanglble llxed aiset$
Fixtu￿ and fiiiings for 39 High Streel, Pai%ley are capilalised and depreciation is provided al 200/0 on cost in
ordcr 10 wrilc off thc &%sets over their ¢slimat¢d useful life.
The office space at 39 High Street, Paisley occupied by the Paisley YMCA is depreciated over l(X) years. Land
al 39 High Sireet Paisley is not depreciaied.
Inveslment propertkn
Inve￿Ment prop¢rtleS are shown al the mosl recent valuation. Any SUTpIu5 or deficit on revaluation is included in
the Stalcmeni of Financial Activities as an unreali¢£d gain or loss, Inveslmenl properties arc not depreciated.
TAX*tlon
The ¢hariiy is excmpl from t&x on ils charitable aclivilics.
Penslon costs And other post-retiremeni benefits
Paisl¢y YMCA participated in a mulii-employer defined benefit pension plan for employ¢es of YMCAS in
England. Scotland and Wales. which w&5 closed io new member5 and accruals on 30 April 2007. Due to
insufficient inforniation. the plan's actuary has advised Ihat it is not possible to separately idenlify lh¢ assets and
liabililies relating lo Paisley YMCA.
As de5eribed in note 19 Paisley YMCA has a contractual obligation to make pension deficit payments of £8,344
p.a. over the period lo April 2027 (2024 £8.344 p.a. to April 2027). accordingly ihis is shown a liability in
these accounts. In addition. Paisley YMCA is required to contribute £2.046 12024 - £1,592 p.81. to ihe operating
expenses of the Pension Plan and ihese costs are charged lo the Statement of Comprehensive Income made.
The charity also operates a defined contribution pension scheme. Contribution5 payable lo the charity's pcnsion
schemc are charged to the Stalemenl of Financial Activities in the period to which they relate.
Cash #t bink and In hind
Cash al bank and c&sh in hand includes cash and short tcmi highly liquid inve￿mentS with a short maturity of
Ihree months or le55 from the dale of a¢quisilion or opening of the dewsil or sirnilar account.
Page 9
conlinued,-

PAISI.EY YOUI%C. MENS CHIUSTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATF.MENTS- contlnued
FOR THE YEAR EYDF.D JI MARCH 202$
AC.C.OUNTING POI.ICIES- continued
Debtors
Trade and other debioTh are r¢¢o&Jni%cd ai the seiilemeni amouni duc aftcr any discount offered. Prepayments ar¢
valu¢d al the amount prepaid nel of any discounts due.
Creditors and provisions
Credilorg and provisions are recogniscd wher¢ the charity has a present obligation resulting from a p&si ev¢nt
Ihat will probably requli in the transfer of funds lo a third party and the amount due lo 4ettle thc obligation can be
measured or estimated reliably. Creditors and provisions are normally rccognised al their settlement amount after
alluwing for any di%counls due.
Flnancial Instruments
The ('harity li&% ¢lecled lo apply the provisions of Section I I 'Basic Financial In.slnbmenls' and Section 12 ' (Xher
Financial Inslruments Issue5, of FRS 102 10 all of il% financial inslrumenls.
Financial insirumenl% are reco&rnised in Ihc ¢harity'5 balance shed when Ihe Chariiy becomes party lo the
conlraclual provisions of the insirumeni.
Financial and liabilities are off.￿. with the nei ainount% prv4enied in Ihe financial 4iaiemenis. when ihere i
a legally enforceable righi to w off the re¢ognised amounts and there is an inienlion to setile on a nel ksis or lo
realise ihe a%sd and seiile Ihe liability simulianeou%ly.
Basic financial
Basic financial 8%set%. which includc debtors and cash and bank balances, are initially me&%ured ai tran￿ctiOn
price including Iran4aclion% ¢051% and are %ub4equenily carried al 4morti4ed co41 using ihe effeciive inieresi
meihod unless ihe arrangement cons1ilul¢s a finanLin¥p Iran5aclion. where Ihe Iran%aclion is me&4ur¢d al Ihe
pre%enl value of the fulure reLeipl% di￿Ounted al a market raie of inieresl. Financial aslets classified as
receivable th'iihin one year arc nol amortiKd.
Financial &sselq are derecogni4ed only when the cunlraciual right% lo the c&4h llow% from Ihe asset expire or are
5eiilcd. or whcn Ihc charily Iran%fer% the financial a%5cI and %ub%lanlially all ihe risks and reward% of ownepihip lo
another enlily, or if some %i¥nifi¢anl risks dnd rewards of ownership are retained bui control of Ihe h&
Iran%ferred lo anoiher party Ihal is able lo sell Ihc a&sel in ils entirely lo an unrelated third party.
l&*sific
lion of fin
ci
Financial liabilitie4 and equity insirumenls are cla85ified according lo Ihe subslance of Ihe conlraclual
arrdngemenls enlered inlo. An cquily in.4irumenl is any conlrdct that evidences a residual inleresl in the a￿*15 of
Ihe charity after d¢duciing all of 114 liabilities.
sic finan
liabilities
Basic financial liabiliiies, including credilors, are initially wognised al transaction price unless ihe arrdngement
conslilutes a financing tran5aciion, where Ihe debi inslrumcnt 15 mcasured ai the present value of the future
payinenis discounted al a market rate of intere51. Financial liabilities Cla￿SIfIed as payable within one year are not
amortised.
Page 10
continued..

PAISLEY YOUNG MENS CHIUSTIAN ASSOCIATION
NOTES TO THE FINAI¥CL4L STATEMENTS - ¢ontinued
FOR THE YEAR ENDED 31 WCH 2025
IIYVESTMENT ￿COmE
2025
2024
Reni
Divid¢nds and inler¢st
28,407
29,399
3,917
28.407
33J16
II¥COME FROM CHARITABLE ACTtVlTIES
2025
2024
Activity
Assoeiation
Grnnts
90.833
91.914
Grams received, included in the abov< ore as follows:
2025
2024
Renfrewshire Council
Big Lottery Fund
Engage Renfrewshire
National Lottery
Bank of Scolland
Robertson TNSI
her grant$
8.500
33.333
3,581
53,333
25.(MY)
25.C
25.¢XM)
90.833
9J.914
RAISING FUNDS
Invtttn*n¢ min*8em¢nt ¢Nts
2025
2024
Portfolio m￿ageMent
1,118
CHARITABLE AC￿VITIEs COSTS
Support
osts (see
note 6)
Dir¢¢t
co￿$
Tota15
Associati•
143.564
24.849
168.413
Pagell
coniinued...

PAISLEY YOUNG MENS CHRISTIAli ASSOCIATION
NOTES TO THE FINANCIAI. STATEMENTS - continued
FOR THE YEAR F.YDF.D 31 MARCH 2025
SUPPORT COSTS
Association
offi¢c
Pension
deficit
liabiliiy
Governance
Govcrnan¢e
Totals
Association
17,187
2.784
4.617
261
24.849
TRLSTEES. REMUNERATION AND BLNETrII'S
There were no Iru5tees' remunerdlion or other benefils for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Trustees, expenses
There were no InJsie¢s' expense4 paid for Ihe year ended 31 March 2025 nor for Ihe year ended 31 March 2024.
ST AFF COSTS
2025
2024
Wagvy and 4alaries
Social security costs
Other pension cosis
100,052
97.741
1.128
1.274
1,6.17
103,052
100.143
The average monihly number of einployees during Ihe year as follows:
2025
2024
Charitable aclivilies
No employees received emolum¢nls in excess of £60.000.
COMPARATIVE.S FOR THE STATEMENT OF FIIYA]%CIAL ACTIVITIES
Unreslricled
fund
Reslriclcd
Toial
INCOME AND ENDOWMENTS FROM
Ch4rit*ble Activitles
Aswcialion
25,IK)O
66.914
91.914
Inveslmeni income
Oiher income
33.316
6.641
33..116
8,941
2.-100
Total
64,957
69.214
134,171
EXPE.YDITURE ON
Raising funds
ChArltable aCtI￿lIeS
Associaiion
44,397
98.489
142.886
5 New Street. Paisley
65.427
65.427
Total
110,942
98.489
209,431
Pag¢ 12
conlinued...

PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
IYOTES TO THE FINAPICIAL STATEMENTS- Continued
FOR THE YEAR ENDED 31 MARCH 2025
COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcfJviTIES- continued
Unreslricled
Restricted
fund
funds
Total
Net gainsJ{losses) on investments
(4,115)
{4.115)
NET INCOMEI(EXPENDITURE)
Oiher recogni$ed galnsl(losses)
GainsJ(losses) on revaluation of fixed a55ets
Actuarial gains on defined benefit schemes
{50.1(K))
(29.275)
(79,375)
(172,258)
24,816
(172258)
24.816
Net movement In funds
{197,542)
(29,275)
(226,817)
RECONCILIATION OF FUNDS
Toial funds brought fotward
776,188
64,2(
840J88
TOTAL FUNDS CARRIED FORWARD
578.646
34,925
613,571
io.
TAIYGIBLE FIXED ASSETS
Fixiures
Freehold
property
fittin8S
Totals
COST OR VALUATION
At l April 2024 and 31 March 2025
91.667
7.658
99,325
DEPRECIATION
Ai l April 2024 and 31 March 2025
7,658
7,658
NET BOOK VALUE
Ai 31 March 2025
91,667
91.667
Ai 31 March 2024
91,667
91.667
Cost or valualioTJ ai 31 March 2025 is represented by..
Fixtures
Freehold
property
fillings
Tolals
Valuation in 2016
Valuation in 2024
Cost
121.667
(30,(K)O)
121.667
(30,OIXI)
7.658
7,658
91,667
7.658
99,325
The offices of the Paisley YMCA at 39 High Street, Pai51ey wcrc valued by Shepherd Commercial on 6th
September 2024 at £91,667. The ori8in81 cosl ofihe property is unknown.
Page 13
¢ontinud...

PAISIXY YOUNG MENS CHRISTIAN ASSOCIATION
NOTES TO THE FINA￿CIAL STATEMENTS - eontlnued
FOR THE YEAR ENDED 31 MARCH 2025
ii.
II¥ITSTMENT PROPERTIES
FAIR N'ALLE
Al l April 2024
and 31 MaTch 2025
408,3.13
YET BOOK VALUE
At 31 March 2025
408,333
At 31 March 2024
408.333
Fair value ai .1 l March 2025 is represenied by..
VBIukiioii in 2016
Valuaiion in 2024
553.3.13
(145,Crf)O >
408.333
Investment prnperties were valued by Shepherd Commercial as follows..
Dale of %'alualion
6ih September 20?4
6th Sq)iember ?0!4
5 New Slred. Paisley
39 Iligh Sireet. Paisley
225.0(KJ
l RJ.133
408,331
The oripnal CO￿ of the above properties are unknown.
12.
DEBTORS: ANIOUNTS FALI.ING DLE WITHI1¥ ONE YEAR
2025
2024
Trade deblors
Prepayments and ￿¢rU¢d inwme
260
4,993
8.237
5.253
Page 14
continucd...

PAISLEY YOUNG MENS CHRISTIAIY ASSOCIATIOP4
NOTES TO THE FINANCIAL STATEMENTS- rontlnued
FOR THE YEAR Ef4DED 31 MARCH 202S
13.
CREDITOR5: AMOUNTS FALLING DUE W￿H]N OIYE YEAR
2025
2024
Chher loans (see note 15)
Pension deficit liability
Accruals and deferr¢d income
4.220
8J44
26.470
8.344
15,174
39.034
23,518
14.
CREDITORS: AMOUNfs FALLING DiiE AFTER MORE TIIAN ONE YEAR
2025
2024
Pension deficit liability
9.039
17,382
15.
LOANS
An analysis of ihe maiuriiy of loans is 8iven below:
2025
2024
Amounts fallin8 due within one year on demand:
Other loans
4.220
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Toial
nds
2024
Tolal
funds
Unrestricted
fund
Restri¢tai
funds
Fixed assels
Investments
Current assets
Curr¢nt liabiliti¢s
Lon8 lerm liabililies
91.667
408.33.1
,05?
139,034)
(9.039)
91.667
408.333
36.902
139,034)
{9.039)
91.(>67
408.333
154,471
(23.518)
(17.382)
28,850
459,979
28.850
488.829
613.571
17.
MOVEMENT IN FUNDS
Net
movement
in fund5
At
3113125
At 114124
Llnrestrf¢ted thnds
Genernl fund
578,fA6
(118,667)
459.979
Restrl¢ted fvnds
Programme
34,925
(6,075)
28,850
TOTAL FUNDS
613,571
(124.742)
488,829
Page 15
conlinued...

PAISLEY YOUNG MENS CHIUSTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- wntinu¢d
FOR THE YEAR E￿1)ED 31 MARCH 202
17.
MOVEMENT IN FUNDS- wntlnued
Ncl mov¢meni in fvn(L& included in the above are &s follows:
Incoming
resourc¢s
Mol'emeni
in funds
expended
Unrestrlcted funds
G¢neral fund
31J91
(150.05B )
(118,667)
Restrlrted funds
Programme
90.833
(96.9)8)
(6.075)
TOTAL FUNDS
12?.2?4
(246,966)
(124,742)
Compflridves for movement ID funds
Net
movemenl
in funds
Ai 114123
3111124
L'nreitrlded fundi
G¢rKral fund
776.188
(197.542)
578.646
Restrlcted fundi
Programme
64.2
(29,275)
34.925
TOTAL FUNDS
840.388
{226,817)
613.571
CornpaTative nei movement in funds. includ¢d in th¢ above Are as follo￿,5.,
Incomin8
rcsour¢Gs
Gains and
Movement
in funds
expended
Unresirlet¢d fund$
General fund
64,957
(110.942)
(151,557)
(197,5421
Rtttritted thnd5
Prograrnme
69.214
(98.4891
(29.2751
TOTAL FUNIKS
134.171
{209.4311
(151,557)
(226,817)
Page 16
continued...

PAISLEY YOUNG MENS CHIUSTIAN ASSOCIATIO]Y
NOTES TO THE FINANCIAL STATEMENfs- continued
FOR THE YEAR ENDED 31 MARCH 2025
17.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is a4 follows:
Nel
movement
in funds
At
3113125
Ai 114123
Uorestrleted funds
General fund
776,188
(316.209)
459,979
Restrlcted funds
Progrdmme
64.200
(35J50)
28,850
TOTAL FUNDS
840,388
(351.559)
488.829
A curreni year 12 months and prior ycar 12 months combincd nct movement in fund% included in the above are
as follows..
Incomin8
r¢souwes
Gains and
Movement
in funds
expended
Unrestrleted fundj
Generdl fund
96.3411
(261,IXN))
{151,557)
(316,209)
Restrlcted funds
Pro¥rammc
160.047
(195,397)
(35,350)
TOTAL FUNDS
256,395
(456.397)
(151,557)
(351.559)
18,
EMPLOYEE BENEFIT OBLIGATIONS
Paisley YMCA participated in a contributory pension plan providin8 defined benefits b&sed on final pensionable
pay for employces of YMCAS in England. Scotland and Wales. The assets of the YMCA Pension Plan are held
separdlely from Ihose of Paisley YMCA and at the year end these were invesled in Ihe Mcrcer Dynamic
Devrisking Solulion, 650/9 matching portfolio and 350/0 in the grow¢h portfolio and Schr(Kler (propety units only).
The most recent completed thrtt year valuation was Ls al l May 2023. The assumptions u8ed which have the
most significant effect on th¢ re%ulis of the valualion arc those re1￿Ing to thc assumed rale% of rdurn on assels of
4.56/.. the increase in pensions in payrnenl of 3.18/. (for RPI capped at 5•/0 p.a.). and Ihe average life
expectancy from nomiai rdirement age (of 65) for a current male pensioner of 21.5 years. female 24.0 years. and
23.1 y¢aPi for a malc pensioner, female 25.7 yrdri, retiring in 20 year%, lirne. The result of ihe valuaiion showed
that the actuarial value of the assets was £103.Im, which rq)resenled 92/0 of ihe benefi15 thal had accrued to
members.
The Pension Plan was closed lo new members and future service accrual with effe¢1 from 30 April 2007. Wilh
the removal of the salary linkage for benefi15 all employed deferred members became deferred memben% as from
l May 2011.
The valualion prepared as al l May 2023 showed Ihal the YMCA Pension Plan had a deficit of £9.1 million.
Paisley YMCA has been advised that 11 will need lo make monthly contributions of £696 from l May 2024. This
amount is b&saJ on thc current acluarial &55UrnPtion5 (as outlined above) and May vary in the future as a result of
actual perfomiance of the Pension Plan. The current recovery period is 3 years commencing 1st May 2024.
2025
2024
Page 17
continued...

PAISLEY YOUNG MENS CHRISTIAN ASSOCIATION
NOTES TO THE FI￿ AliCIAL STATEMEN13- ¢onilnu
FOR THE YEAR ENDED 31 MARCH 2024
EMPLOYEE BEf*EFIT OBLIGATIONS- continued
Repayable.. Within on¢ y¢ar
8,344
8.344
One io two years
Two lo five year
8,344
696
8J44
9.038
Repayable after more than one yeAr
9.038
17.382
Tot&1 liAbilily
17,382
25.726
A biennial vBlualiDn of the 4'cheme is due in the neor f￿Ure And a redufflion in the liability is anlieipaied.
Defined wntrlbutlon scheme
During the year ihe association operaied a defined contribution pension scheme for lis employeo. The &iset% of
the scheme are held separately from those of the company in an independenil>' adminislercd fund. The pension
co81 charge represenis conlribulions payable b>. the company lo the fund aTKI amoun1$ 10 £1.617 (2024 - £1 ?741.
The arnouni of contnbulions oulslanding al ihe year end was £nil (2024 - £nill. Emplvyees who were entitled to
join Ihe 8cheme chose to out.
19.
RELATED PARTY DISCLOSL'RES
There were no relaled party tran5aaions for the year ended 31 March 2025.
Page 18

PAISLEY YOiIY4G MENS CHRISTIA1¥ ASSOCIATION
DETAILED STATEME￿ OF FINANCL4L ACtivrriES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Investment ID¢ome
Reni
Dividends and interest
28,407
29J99
3,917
28,407
33J16
Charltsble actlvltlts
Grants
90.833
91.914
Other la¢on
Miscellaneous income
2.984
8.941
Total IDeomln8 reKiureei
122.224
134.171
EXPENDITURE
Investment InADftgemeDt ￿$t$
Portfolio managemeni
1,118
Chirltibk let1￿11
Wag
Social security
Pensions
Rent
Light. h¢ai and wai¢r
Programm¢ expenses
Repairs and rnainienan¢¢
Professional fees
96,908
1.363
1,637
11,185
3.754
2,974
894
24,849
94,853
1.128
1274
14.3IX)
7.498
2282
326
6CM)
143,564
122267
S New S¢rrt P•lil¢y
Wages
3.144
25.698
23.085
3,123
2.888
10.869
35.115
8.508
Li8ht, heat and water
Repairs and main1enance
Professiond fees
Insurance
23.503
7.147
78.553
65.427
Support eosts
Assodadon offlce cogls
Insurance
Telephone
Sundries
N￿￿onal donaiion
Carried forward
10,862
3,156
414
1,236
15,668
2,577
2.932
3232
1200
9,941
This page does not fonn part of the statutory financial ststements
Page 19

PAISLEY YOUNG MENS CHIUSTIAN ASSOCIATION
DETAILED ST ATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR EhTIED 31 MARCH 2025
2025
?0?4
Asso¢iatlon offlce costs
Broughi fonvard
Cleaning
Depr¢¢iation of iangible and heritag¢ &&4eL%
15.668
1.519
9.941
3.070
305
17.187
13.316
Penslon defltlt Ilablltty
2.784
2.375
Goi'ernanee tosts
Independent examiners fee
4.617
4221
Covern*Dee ¢osts
Ae¢ountancy ind legal fees
261
707
Tolal resouree4 expended
246.966
209.431
Net expenditure before 8aln$ and loss
(124.742)
(75.260)
Reqllsed rtto8nI￿d yin# *Dd IosMs
Rcalised gainQ(104K4) on fix¢d asset ini'e%tmenls
(4.115
Net expendlture
(124.742)
(79.175)
This page does not fonn part of the siawtory financial Mat¢menls
Page 20