REGIsfERED CHARrrY NUMBER SC019698 Report of the Trustees and Financial Statement for The Year Ended 31 March 2025 For Calton Athletic Recovery Group Clydegrove Accountants Ltd 910 Tollcross Road Glasgow G32 8PE
Calton Athletic Recovery Group Contents of the Financial Statements For the Year Ended 31 March 2025 Page Report of the Trustees 2to5 Report of Independent Examiner Statement of Receipt and Payments Statement of Balances Analysls of Payment and Receipts Breakdown of Unrestricted Funds 10 Notes to Financial Statement 11
Calton Athletic Recovery Group Report of the Trustees For the Year Ended 31 March 2025 The Board of Trustees present their report with the financial statements of the Charity for the year ended 31 March 2025. The Trustees have adopted the provision of the Statement of Balances for Payment and Receipt Accounts by Independent Examination. Registered Address Calton Athletic Recovery Group 1315/1317 Gallowgate Parkhead Glasgow G314DN Office Bearers Thomas Chawner David Main Donald Martin Jon Ferns Colin Nelson Ross Young Chair President Deputy Presldent TreaSur Secretary Fundraiser Board Members structure, Governance and Management Governing Document The Charity was formed in August 1985 and reglstered wlth the Office of the Scottish Charity register (OSCR) (number SC019698) on 7 January 1992. The charity is governed by a Constitution which was adopted on 22 August 1985. The charity 15 unincorporated.
Calton Athletic Recovery Group Report of the Trustees For the Year Ended 31 March 2025 Trustee Recruitment and Appointment New members are actively sought in the course of the artivities of the Charity. Trustees are eletted by majority vote annually at the AGM. Additional Trustees are appointed by a majority vote of the existing Trustees as the need arises, to ensure the cOrtt skill set is available for the charity to achieve its objettives. The charity has a strong board of trustees with a good variety of skills and experience. Calton Athletic Recovery Group works hard to strengthen its position of Influen in the local community to raise awareness and have a positive impact in the reduction of drug use and the impatt it has on the Ilves of addltts, famllies. Objectives and Activities Purpose of Calton Athletic Recovery Group The objects of the charlty are the advancement of health, by provldlng and managing a drug-free centre enabling rehabilitated drug addicts to meet and arrange mutually agreed activities, with particular emphasis on 5POrt and health sustaining lifestyles. The charity provides information, advice, assistance, counseling and facilities to any drug addicts and their relatives, and cooperates with local services, voluntary organisations and individuals in a common effort to rehabilitate drug users The charity provides referral *rvices to detoxification and rehabilitation centres, advance and encourage education and in the interests of social welfare provide facilities for recreation and leisure to improve the circumstances of drug users and their relatives. Statement of Main Artivities in Relation to these Objectives The main atttvity of the charity during this year was the organising and running of a weekly recovery group, providing information, assistance and counseling to drug addicts and their relatives.
Calton Athletic Recovery Group Report of the Trustees For the Year Ended 31 March 2025 Achievements and Performance Our self-help meetings take place on a Tuesday evening in our rented premises in Parkhead, in the East End of Glasgow and are a great success. Our unique abstinence-based programme is essential in sustaining recovery. This gives our members the forum to share their experience as a group or on an individual basis. We continue to provide a drug awareness programme to schools and other organjsations. Financial Review Brief Ststement of the Charity's Policy on Reserves The trustees currently do not have a reserves policy. Although income has improved the trustees consider that it is still not at a sufFicient level to allow trustees to hold reserves. Trustees are aware that it is preferable to have reserves as a contingency and will discuss this further to look at ways In whlch they can sustsin a three-month running costs reserve policy. Principal Funding Sources In 202412025 Carton Athletic Recovery Group had no principal funders in the year. donations were made by indlvidual donors on a voluntary basis. (Analysis of Payment and Receipts page 9) ststement as To Disclosure of Information To Independent Examiner So far as the Trust&s are aware, there Is no relevant information of which the Independent Examiner is unaware.
Calton Athletic Recovery Group Report of the Trustees For the Year Ended 31 March 2025 Independent Examiner Independent Examiner is Clydegrove Accountsnts Ltd. SIGNED FORAND ON BEHALF OF THE CHARITY'S TRUSTEES: Ross Young Fundraiser
Report of the Independent Examiner to the Trustees and Members of Calton Athletic Recovery Group I have examined the financlal statements of Calton Athletic Recovery Group for the year ended 31 March 2025 on pages Seven to Ten. The Trustees are responslble for the preparation of the accounts. Calton Athletic Recovery Group is a reglstered Scottish Charity; my examlnatlon is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulatlons 2006. An examinatlon Includes a review of the accountlng records kept by the organisation and a comparison of the accounts presented with those records. It also includes consideratlon of any unusual items or disclosures in the accounts and seeks explanations from the Trustees concernlng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audlt oplnion on the accounts. In the course of my examination, no matter has come to my attention l. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with 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 with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Signed: Date: 9th December 2025 Relevant qualification: Director, aydegrove Accountants Ltd Address: 910 Tollcross Road, Glasgow G32 8PE
Calton Athletic Recovery Group Statement of Receipt and Payments For the Year Ended 31 March 2025 Receipts 24125 23124 Total funds current Total funds last period to nearest E period to nearest £ Unrestricted funds to nearest £ Donations 16708 16708 5597 Sub total 16708 16708 5597 Total receipts 16708 16708 5597 Payments Payments relating directly to charitable actlvities Grants and donations Governance costs- 7283 7283 8250 Independent examination Sub total 7283 7283 8250 Total payments 7283 7283 8250 Net receipts I Ipayment51 9425 9425 2653 Surplus / Ideficitl for year 9425 9425 126531
Calton Athletic Recovery Group Statement of Balances For the Year Ended 31 March 2025 Unrestricted funds to nearest £ Total current period to nearest £ Total last period to nearest £ Notes Cosh and bank balances at start of year Surplus / Ideficitl Shown on receipts and payment5 account 13248 13248 15901 9425 9425 126531 Cash and bank balances at end of vear 22673 22673 13248 Investments Other assets to nearest £ to nearest £ Liabilities Signature Date of approval PrintName: Ross Young
Calton Athletic Recovery Group Analysis of Payment and Receipts For the Year Ended 31 March 2025 24125 23124 Total current Total last perlod to period to nearest £ nearest £ 16708 Unrestricted funds to nearest £ 16708 l Donatlons Mi5cellaneou5 Notes 5597 Total 16708 16708 5597 2 Grants 24125 23124 Total current Total last period to period to nearest £ nearest £ Unrestricted funds to nearest £ Total 3 Gr055 receipts from other charitable activitie5 24125 23124 Total Current Totol last period to period to nearest £ nearest £ Unrestricted funds to nearest E Restricted funds to nearest £ 4 Payments relating directly to Charitable activitles 24125 23124 Total current Total last period to period to nearest £ nearest E 5968 Unrestricted funds to nearest Restricted fund5 to nearest £ Recovery Group 7283 7283 Total 7283 7283 5968
Calton Athletic Recovery Group Breakdown of Unrestricted Funds For the Year Ended 31 March 2025 24125 Total unrestricted funds to nearest £ 23124 Total unrestricted fund5 last period to nearest £ Unrestricted fund to nearest £ Receipts Donations Grants 16708 16708 5597 Receipts from fundraising activities Subtotsl 16708 16708 5597 Total receipts 16708 16708 5597 Payments Payments relating directly to charitable activities 7283 7283 8250 Audlt / independent examination Sub total 72 7283 8250 Totsl payments 7283 7283 8250 Net recelpts / (payments) 126531 126531 126531 Surplus / Ideficitl for year 126531 126531 126531 10
Calton Athletic Recovery Group Notes to Financial Statement For the Year Ended 31 March 2025 l. Nature and purpose of funds All funds are unrestritted. Unrestricted funds are available for general purposes in accordance with the charity's purposes. Fund totsl £22,673 at the year end. 2. Trustee remuneration and expenses No remuneration or expenses were paid during the period to any charfjty trustee or person connected to a trustee. 11
APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts V2 Report to the" ' Gharity name trusteeslmembeis of , Calton Athletic Recovery Group Registered charity ,, SCO19698 number . On the accounts of the charlty for the period Fieriod start date Period end dale Month to D1 .2024 31 025 Set out on pages '.7- 10 of Report oiTru$tees and Financial Stalemont xrernemb8ftsincd8 Ihe page umbers ofgth1fithial Stts) Respectlve The charity's trustees are responsible for the preparation of the accounts in accordan responslbllities of trustees and examiner with the terms of the Charities and Trustee Investment (Scotlandl 2005 Act and the Charities Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 1011) (dl of the Accounts Regulation5 does not apply. It is my responsibility to examine the accounts as qUIred under section 44111 {cl of the Act and lo stale whether particular matters have come to my allenlion. Bas18 of Independent '. My examination is carried out in accordance with Regulation 11 of the Charities examlner's statement ' Accounts {SGollandl RegulatnS 2006. An examination includes a review of the accounting records kept by the charity and a ¢omparison of the accounts presented with those records. It also include5 consideration of any unusual items or disclosures in the accounts and seeks explanations from the Iruslees concerning any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. In the Course of my examination, no matter has come to my attention lolher than that disclosed on the attached page'l Independent examiner's statement which gives me reasonable Cause to believe that in any material respect the requirements.. lo keep accounting COrdS in accordance with section 44{11 {a) of Ihe 2005 Act and I Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel, or 2. tow ic under attention Should be drawn in order to enable a proper co nts lo be reached. Signed Nam Relevant professional qualification{sl or body lif any}: Date: 09/1212025 ex . der Allan Address: Clydegrove Accountants Ltd 910 Tollcross Road Glasgow G32 8PE 'Please d&te the words In the bAcket¥ if they do not appty. If the words do app, 8Ot gut those mattE15 which have come to your attentlon on the following pag8.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief detalls of any items that the examiner wishes to disclose