Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Financial Accounts
For the year ended 31 Mareh 2025
Charity No: SC018381
Company No CS000554

Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Contents of the Financial Accounts
For the year ended 31 March 2025
Page
Reports of the Trustees
Report of Independent Examiner
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-14
Detailed Statement of Financial Activities
15

Toryglen Community Hall
(A Seottish Charitable Incorporated Organisation)
Reference and administrative detsils
Registered number
CS000554
Charity number
SC018381
Accountants
Narplan LLP
TIA Narplan Accounting Services
63 Main Street
Rutherglen
G73 2JH
Inde
endent V.YAminer
Bankers
Virgin Money

Toryglen Community Hall
(A Scottish Charitable Incorporated Oryanisation)
Report of the Trustees
For the year ended 31 March 2025
si
The tn￿leeS submit their annual report and financial statements for the year ended 31 March 2025.
Mission Statement
Toryglen Community Hall 'lnspiTing Community Connections, by providing a diverse range of
activities, to promote the health and wellbeing of the whole community, ensuring inclusiveness,
equality, and pride within the area, thus creating community cohesion.
Hall Management and Governance
The organisation is a Scottish Charitable Incorporated Organisation - No SCO183 81.
The constituted organisation is administered by elected office bearers and reprcscntatives of the users
of the services provided. Membership of the board of truslees is determined as set oul in the WTitten
constitution of Toryglen Conmiunity Hall.
Activities and Performance 2024125
Thanks to the hard work. deterniination and commitment of our manager.
we
fEnally achieved owncTship of the hall and grounds via Glasgow City Council's Asset Transfer
Scheme and a grant from the Scottish Land Fund.
We continue to bc busy with a variety of activities taking place in the hall 7 days per week, along
with weekend private hall hires. Some of the group% using the hall have been with us for several
years, which shows the popularity of both the groups and the hall. Our diary is already filling up for
2025 - we even have some enquiries for bookings in 2026.
We continue to receivc grants from Glasgow ComTnunities Fund: I,angside Area Parthership. the
local Asda supennarket, along with charitable organisations, and fundraising events organised by our
hall Manager. such as Tea Dances, social nights. and fun days.
Our Community Development Worker left in May and we decided to change the role to have a joint
focus and further develop our work with young people. Our new Youtli & Communiiy Developmcnt
Co-ordinator, Chris Tait, started in July and has introduced more activities to cngage with teeiiagers.
We would like to thank our funders, wh05C SUPPOrt enables to continue to provide %ervices and
activities for the local people. We would also like to thank our staff and volunteers for their hard
work alld support in kceping the hall running: as well as our services users. Our particular thanks to
Eveline who, unfortunately, had to retire in December due to ill health. She dedicaled a great deal of
expertise and hard work over the past 10 years to improve the building and develop the services and
reputation of the hall.

Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Report of the Trustees (Cont'd)
For the year ended 31 March 2025
Future plans Isustainability
We will now develop our plans to extend the building to provide additional spaces to meet the needs
of the local and wider community. This will enable us to not only provide a wider range of activities
to the local and wider community, but also increase our income generating opportunities. We have
recruited a Project Manager to take this work forward, including securing fLmding for the build.
Toryglen has been expanding over the last few years due to new houses being built, which is
providing us with an opportunity to attract more people to use the hall.
Our YCDC, Chris Tait, successfully applied for the manager's post and will start in June.
st
Unrestricted reserves at 31 March 2025 were £77,861 (2024 - £68,960) and are deemed appropriate
by the trustees for the charitable purposes of the SCIO.
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Company Law applicable to the SCIO requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charitable company and of
the incoming resources and application of resources. including the income and expenditure, of the
charitable company for that year. In preparing these financial statements, the Trustees are required to:
Select suitable accounting policies and apply them consistently.
Observe the methods and principles in the CharitÉes SORP.
Make judgements and estimates that are reasonable and prudent.
State whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements, and
Prepare the financial statements on a going concern basis unless it is inappropriate to presume
the charitable company will continue in operation.
The trustees are responsible for ensuring proper accounting records are kept which disclose, with
reasonable accuracy at any time, the financial position of the SCIO and which enable them to ensure
that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005
and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for
safeguarding the assets of the charity SCIO and for taking reasonable steps for the prevention and
detection of fraud and other irregularities.

Toryglen Community Hall
(A SCOtt￿b Charitable Incorp(brated Organisation)
Report of the Trusiees (Cont'd)
For the year ended 31 March 2025
Reserves Policy
The trustecs have examined the charity's requirements for reserves in light of the main risks to the
organisation. It has established a policy whereby the unrestricted funds held by the charity should be
at a level high enough to cover 6 months of cxpenditure. The reserves are needed to meet the working
capital requirements of the charity and the trustees are confident that at this level they would be able
to continue the current activities of the charity.
Approval
This report was approved by thc Board and signed on its behalf.
By Ordcr of the Board
Linda Wilson

Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Scottish Charity - SCOI.8381
Report Of The Independent Examiner To The Trustees of Toryglen Con)munity Hall SCIO
st
We report on the accounts of the charity for the year ended 31 March 2025 which are set out on
pages 8 to 14.
Respective responsibilities of trustees and examiner
The cl￿rity,S trustees arc responsible for the preparation of thc accounts in accordance wÉth the
temis of the Charities and Trustees Invcstment (Scotland) Act 2005 and the Charities Accounts
(Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation
10(l)(d) of the 2006 Accounts Regulations does not apply. It is our responsibility to examine the
accounts as required under section 44(1)(c) of the Act and to state whether particular matters have
ome to our attention.
Basis ofIndependent Examiner's Statement
Our examination is carried out in accordancc with Regulation I l of the 2006 Charities Accounts
(Scotland) Regulalions 2006. An ex(llnin(Ition includes the review of the accounting records kept by
the charity and a comparison of the accounts presented with those recotds. It also includes
consideration of any unusual items or disclosures in thc accounts, and sccks explanations from the
trustees concerning any such matters. The procedures undertaken do not provide all the cvidence that
would be requircd in an audiL and consequently we do not express an audit opinion on the view
given by the accounts.
Independent Examiner's Statement
In the cours¢ of our cxamination, no matter has come to our attention
l. which gives us reasonable cause to beli¢vc that in any material respect the requirements:
(a)
to keep accounting records in accordance witb Section 44(1)(a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply
Regulation 9 ot.the 2006 Accounts Regulations
havc not been met, or
(b)
2. to which, in our opinioii, attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
al'p
Narplan House
63 Main Street
Ruthcrglen, Gl&sgow
G73 2JH
th
Date 9 February 2026

Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Statement of Financial Activities
For the year ended 31 March 2025
Unrestricted
Funds
Restricted
Funds
TOTAL
2025
TOTAL
2024
Incomlng resources from
Charitable activities
Donations
1,538
30,602
1,538
215,514
1,981
103,129
Grants
Receipts from fundraising
and other charitable activities
184,912
40,965
40,965
46,917
Totsl incoming resources
73,105
184,912
258,017
152,027
Resources expended on
Charitable activities
Main charitable activities
63,869
58,172
122,041
138,709
Governance costs
335
625
960
960
Total outgoing resources
64,204
58,797
123,001
139,669
Net Incoming/(Outgoing)
resources before transfers
8,901
126,115
135,016
12,358
Transfers between funds
Total funds brought forward
68,960
76,572
145,532
133,174
Total funds carried forward
77,861
202,687
280,548
145,532

Toryglen Community Hall
(A Seottish Charitable Incorporated Organisation)
Balance Sheet
As At31 March 2025
2025
2025
2024
2024
Notes
Flxed Assets
Heritable property
129,226
Current Assets
Debtors and prepayments
Cash in bank and on hand
15,888
155,194
7,161
159,099
171,082
166,260
Current Liabilitie5
Creditors: Amounts falling
due
withln one year
19,760
20,728
Net Current Assets
151,322
145,532
Net Assets
280,548
145,532
Funds
Restricted Fund
Unrestricted Fund
202,687
77,861
76,572
68,960
280,548
145,532
280,548
145,532
The fmancial statements were approved by the board on 9 February 2026 and signed on its behalf.
.1 fUiil¢¢ iU]d .1 reasui"ei"
The notes fonn part of these financial statements.

Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Notes to the Accounts
For the year ended 31 March 2025
1. Accounting policies
Basis of preparing the fjnancial statements
The fll]ancial ststements of the SCIO, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial
statements have been prepared under the historical cost convention with the exception of
investments which are included at market value.
The f￿anCIal statements are presented in Sterling (£).
Change in Accounting Basis
The trustees have decided to prepare accounts on an accn￿lS basis for the year ending 31 March
2025 in accordance with the Charities SORP (FRS 102). The comparative figures have been restated
on an accruals basis. The main adjustments include recognising debtors of £15,888, (2024 -
£7,161), creditors of £19,760, (2024 - £20,728) and heritable propety with a book value of
£129,226, (2024 - £Nil). These values would previously have been unrecorded in the accounts
prepared under the 'receipts and payment, accounting basis.
Going concern
The Trustees consider that there are no material uncertainties about the charity's ability to continue
as a going concern. Management have accessed all available support which has been available at
Iocal and national levels. The charity therefore continues to adopt the going concern basis in
preparing its financial statements.
Critical accounting judgements and key sources of estlmation uncertainty
In the application of the company's accounting policies, the Trustees are required to make
judgements, estimates and assumptions about the carrying amounts 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 estimated are underlying assumptions and review on a going concern
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 future periods.
10

Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Notes to the Accounts (Cont'd)
For the year ended 31 Mareh 2025
Income reCo￿lt10n
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, any perforn]ance conditions attached to the income have been mel it is probable that the
income will be rcceivcd, and the amount can be measured reliably.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation unless perforniance conditions require deferral of the amount.
Income from charitable activities includes income earned both from the supply of goods or services
under contractual arrangements and from performance related grants which have conditions that
specify the provisÉon of particular goods or services to be provided by the charity. Income from
charitable activities is recognised as earned (as the related goods or services are provided).
Income from government and other grants, whcther capital or revenue in nature, are recognised
when the charity has unconditional entitlement to the funds, it is probable that the income will bc
received, and the amount can be measured reliably. Unconditional entitlement will be achieved
once any perfom]ance or other conditions attached to the grants have been met, or fulfilment of
those conditions is wholly within the control of the charity.
Where perfomiance conditions are attached to the grant and are yet to be met, the Income is
recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred income
Grant income is deferred where the grant is subject to perforn]ance related conditions and is
received in advance of delivering services required. Where grant income is deferred it is accounted
for as a liability and shown on the balance sheet as deferred income. Deferred income is released to
income in the reporting period in which the perfom]ance related conditions that limit recognition are
met.
Income from other trading activities
Income from other trading activities is recognised when the charity has entitlement to the funds, it is
probable that thcse will be received, and the amounts can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as a legal of constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the expenditure can be measured reliably. Expenditure is accounted
for on an accruals basis and has been classified under heading that aggregate all costs related to the
category. Where costs cannot be directly attributed to particular headings, they have been allocated
to activities on a basis consistent with the use of the resources
Taxation
The charity is exempt from tax on its charitable activities.

Toryglen Commllnity Tl. all
(A Scottish Charitable Incoryorated Organisation)
Notes to the Accounts (Cont'd)
For the year ended 31 March 2025
Fund accounting
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general
objectives of the charity and which have not been designated for other puryoses.
Designated funds comprise unrestricted fi￿dS that have been set aside by the Trustee for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restiicted
fund is set out ill the notes to the fllwcial statements.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-terni
liquid investments with original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within born)wings in current liabilities.
Pension costs and other post-retirement benefits
The charity operates an auto enrolment pension scheme. Contributions payable to the charity's
pension scheme are charged to the Statement of Financial Activities in the period to which they
relate.
Employee benefits
The total cost of employee benefits to which employecs have become entitled as a result of service
rendered to the entity during the reporting period are recognised and ch￿ged to the statement of
fllwicial activities in the period to which they relate.
Volunteers
In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general
volunteers is not recognised in the financial statements as this cannot be reliably measured.
12

Toryglen Community Hall
(A Seottish Charitable Incorporated Organisation)
otes to the Accounts (Cont'd)
For the year ended 31 March 2025
Grants
Grants are made up of:.
2025
2024
Glasgow City Council - Main
GCC - Langside Area Partnership (Youth Project)
GCC Langside Area partnership (Halo Arts)
Glasgow City Council- NRS
Mental Health & Wellbeing Fund
Endrick Trust
Scottish Land Fund
Turcan Connell
Garfield Weston
Bank Of Scotland Foundation
Robertson Trust
Sanctuary
Sundry Others
48,992
48,992
4,520
3,617
500
9,968
10,000
2,000
125,000
4,000
7,500
19,600
9,800
13,000
10,000
700
454
Total
215,514
103,129
3. Independent examiner s remuneration
2025
2024
Independent Exan]ination Fee
96
4. Donationsg grants & other funding
Unrestricted
Funds
Rnrestricted
Funds
2025
Total
2024
Total
Donations
Grants
Rentals and Other Income
1,538
30,602
40,965
1,538
215,514
40,965
1,981
103,129
46,917
184,912
73,105
184,912
258,017
152,027
13

Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Notes to the Accounts (Cont'd)
For the year ended 31 March 2025
5. Debtors and prepayments
2025
2024
Trade Debtors
Creditors
Accrued charges
Prepaid income
960
960
Pensions
The company operates an auto enrolment pension scheme as required by Pensions Act 2008. There
were no outstanding or prepaid contributions at the balance sheet date.
Ultimate controlling party
During the year, the chaTity was under the control of the Trustees.
14

Toryglen Community Hall
(A Scottish Charitable Incorporated Organisation)
Income and Expenditure Account
For the year ended 31 March 2025
2025
2025
2024
2024
INCOME
Donations
1,538
215,514
40,965
1,981
103,129
46,917
Grants
Fundraising and other charitable activities
258,017
152,027
EXPENDITURE
Wages
Rent
Equipment & Materials
Heat & Light
Cleaning
Repairs
Premises Expenses
Programme Activities
Telephone, Fax,Internet
Postage & Stationery
Publicity & Marketing
Insurance
Professional & Legal Fees
Sundry Expenses
Held Funds- Cornerstone Café
Independent Examiner's Fee
56,369
61,216
200
598
5,496
3,626
5,536
13,747
14,055
18,551
617
393
4,653
5,526
7,609
16,663
19,213
654
86
2,842
2,523
3,165
435
6,307
960
2,998
4,544
618
2,510
960
123,001
139,669
SurplusllDeficit) For Year
135,016
12,358
This page does not forni part of the statutory accounts
15