AEGISTEAED CHAAITY NUIABEA.SC025522 AEPC*T FOA THE TAUSTEES ANO AUDITED F14ANCIAL STATEKIENTS FOA THE YEAA EK)ING 31 ST AUGUST 2024 cuSw TAXI CKWTING FIffiO mAcKINN( AOSS 8USINE&S SEAVICES 18a CAHAON PLACE KELVIN INLXJSTAIAL ESTATE EAST KILBRIDE G75 OYL
AEPORT OF THE TFKISTEES PAGE 1.2 IPIEPENDENT EXAMINEFiS AEP(%IT PAGE 3 STATEIAENT FINNJKIIL ACTIVITIES PAGE 4 &ALAKE ET PAGE 5 )TES TO THE FINAKIAL STATEKENTS PAGE 6-7 DETAILS FTr4ANCL4L STATEMENTS PAGE
CUSGCM TAXI OUTIIIG FUIIO REPC%IT THE TRUSTEES FCKI THE YEAA ENCEO 31 ST AUGUST 2)24 THE TAUSTEÉS PRESENT TIIEIA REPCIT WITH THE FINANCLAL STATEMENTS OF THE IAAITY FOA THE YEAR ENDED 31 ST AlVsT x)24. T TAL6TEES HAVE DCPTEO THE PAOVISK)NS OF STA rENT OF F£COWINDED Pl1ACT ISC¥IPI 'ACC(XJNTING AEPOFITNG 8Y CHAAITES. I&SUEO IN MARCH 2(N)5. REFENCE AND ADMINISTRATM)N DETAILS. AEGISTEAED CHARITY PaAEA. SC025522 THUSTEES DEPENtkNT ExAMIR ACKINN(X4 ROSS 8USIYESS SEAVICES 18a CAFIAON PLACE KELVIN INWSTRIAL ESTATE EAST KILBAIDE G750YL STALCTUAE. GOVERNANC£ AND IAANAGEIAENT GOVERN5 ClmENT TH£ clRITy IS CONTFIOLLEO BY ITS CthSTITUTION AND CONSTITUTES AN CCKIF4)RA TED CHAAITY. AECFIUITMENTS ANDAPPOINTPAENT C NEW TAUSTEES W TRUSTEES ARE N(XAINATED ANO SECONLEO BY EXISTING TRUSTEES ANO THEIR fr&)MINATK)N IS CONSIDERED FCKI APPROVAL AT THE ANNUAL GERAL K4EEThNG. THE TRLLSTEES C() K)T FIECEIVE ANY A£MUNEAATION IN CARRYI THE BUSINESS OF THE CHAFIITY. TfrEAE WE PK) AELAfED PAR TY T RANUCTICs IN THE YEAR PAGE 1
A£PCT c THE VALtsTEES F(1 THE YEAR ENOED 31 ST AUST 2024 AISK IAAPIAGEIT THE TRUSTEES HAVE A DUTY 70 IO£NTIFY ANO REVIEW THE RISKS TO THE CHAFIITY IS EXPOSEO ANO TO ENSUAE APPFK>PRIATE CthT ACLS AFIE N PLACE TO PFK)vitE REASCINAE ASSUAANCE AGAINST FRAUD EAFK)A. THE OBJECTIVES AND AIMS OF THE CHAAITY WLL 8£ TO PAOVIDE CA)MFOA TS ANO CLITINGS FOA CHLDAEN IN OADER TO CAAA Y (XJT THESE 0CTIvEs THE CHARITY WILL RAE FUNDS BY IATEVEA K4EANS ARE APPFIOPAIATE. SLCH AS GENEFIAL APPEAL TO Tr4E WIDE COMMUNITY. GLASG TAXIS LIMITED AND OTHER C114R1T TRLLSTS A WLL ALL(XATE FUM)S AS IT SEES FIT. FIPIAPICIAL AEVIEW THE FINA F(tIJS FC%I THE YEAA 31ST A(usT 2024 ILlo P£vIEW1 TF4E LOSS IOmE LKIE TO COST LIVING RISES TH£ YEAA. WE +IAVE. FICMEVEA, STILL BEEN TO SuPy COI4FORTS AND OUThNG TO TIIE CHILDAEN THIS Y£AA LEGAL STATUS THE CHARITY WAS [sTlSED 8Y CONSTITUTIC4 AND IS REcClsED AS A CIIAAITY BY H M CUSTOMS ANS EXCISE AS A RESLiT TRE IS NO LIABLITY TO TAXATION ON ANY CF ITS 1c. APPK)VED BY C%IOER THE 8Ck4AO TFKISTEES ON Q4TE.. Z..71112 ' LL L'.IIAIF•AAN PAGE 2
OEPE1410EPIT ÉXAldlNERS RÉPORT ON T ACC¢XINTS TO ThE TFMISTEES FOA THE YEAR ENDED 31ST AUGUST 2024 FSPECTIVE RESPCNSIBLITIES OF TFIUSTEES ANO EXAMthIER. THE CHAAITY S TAUSTEES AAE RESPONSIBLE FOA THE PAEPAAATK)N OF TtrE ACCOLTh4TS IN ACCOAOANCE WITH THE TERIAS THE (XAAITIES A} TFaJsTEE hNVESTMENT ISCOTLANDI ACT 2Ci15 APLI THE CHAAITIES ACCOUNTS ISCOTLANDI REGUL4TICX4S THÉ (J4AA(TYS T AuSTE£S CONSff)EA THAT THE AL1T REQUIAEMÉNT Cf AEGULATTh 1 IJ Ima) Ti Ic) Cf TFE ACCCXINTS AEGULATIONS IknES T APPLY. IT IS MY RESFX)KSI8ILITY TO EXAMINE THE ACCOUNTS AS REOUIRED UNOER SECTDN Ml1llel OF THÉ ACT ANO TO STATE WI&TF£A PAR TICULAA MATT&AS HAVE (X)ME TO MY ATTENTIC4 MY EXAk41NATth WAS CAF¥iIED OUT IN ACC(YIOANCE WITr1 AEGIMTxJ4 11 Cf THE CHAAITIES ACC01Th4TS (SCOTLA)) AEGLLATL)NS 2(. AN EXAM1fr&4TION INCLUtED A REVIEW THE AccolTING RECOADS KEPT BY THE CtrIARITY AM) A C(PARIS(4 THE ACCCXJNTS PRESENT ED WITH THOSE RECOACKS I trVE C£)NSKKRED ANY L4USUAL ITEMS OA DISCLosUs IN TtrIE ACiY)UNTS. AND KAVE AECEIVEO EXPLANATIC4S FFIc Yc1 AS T AUSTEES CONCERNI sLH NiATTERS. THE PIK)CEt)UR£S L•4DEA TAKEN LK) PROVIDE ALL THE EVIDENCE THAT W(KJLD BE AEOUIAED IN AN AUDIT. C(SEJENTLy 00 M)T EXPRESS AN ALK)IT OPINK)N THE VIEW GIVEN KIY THE ACCCXJNTS 4 CCX4NECTth WITH MY ExAMINAT)N. NO MAfTEA HAS COME TO MY ATTENTIC4 WHICH Grs ME REA¥ABLE CAUSE TO BEUEVE THAT. IN ANY TERIAL RESPECT. THÉ AEouAEMENTS 1. TO KEEP ACCTING AE(X)ADS IN A(OFAKE WITH SECTK)N 4411 }{al OF THE 2(K)5 ACT AM) REGULATK)N 4 THE 3J)6 ACCCKINTS REGULATI(X4S. 2 TO PREPAFE ACC(XINTS VthICH AccCl0 WITH ACcCxJNTl AECOK)S ANO TO CCWPLY WITH REGULATON 8 (% THE 2( AcCNT REGuLAT)Ns. HAVE NOT BEEN MET. TO WHICH IN MY OPTr4IC*4 ATTENTTr SIKXJLD BE tXUWN IN OROÉA TO EN A PFK>PEA UNDEASTANOWG OF THE ACCCLINTS TO 8E REACHED JA, rfIPIN('% F40sS BUSINESS SEFIVICES Iba ArtliJfv PLACE KELVIN INCMJSTRIAL ESTATE EAST KILBRIDE G76 OYL SIC44ED DATE..... PAGE 3
¢AsGOw TAXI ounNG FUP40 STATEMENT (Jf F4ANCIAL ACTIVITIES FOA THE YEAR ENDED 31ST AUGUST 2024. 3118r207J 311PnQ24 CAING R£SOURC£S GENEAAL FUNDS 31.ZJ A£SOUK£S EXPENtKD GOVERNAfr4CE COSTS OTFIER RLSOUAC£S LXPENO£O CEPAECIATK)N 10.708 11.470 23.728 TOTAL AES(XIRCES EXPENOEO 39.571 T INCOMINGICKITGOII - 8.515 .3.939 AECwIL1AT CF FUNDS TOTAL FUNDS 8RcLIGHT FC¥IWARO TO.145 63.830 TOTAL FUNDS CAAAIED F0F¥ARD s9.7 THESE NOTES FORM PAAT OF TFE FINAtrLIAL STATEMENTS PAGE 4
BALANCE StrEET AT 31fV2024 FIXED ASSETS BiMLOING OFF£ Ej1pMENT 15.(m 427 15.(m CUAAENT ASSETS BANK ACCCLINT 45.185 3.017 43.IAI 1267 TOTALASSETS s9.1 CREDITORS ATs FALLING DUE WITrIIN 1 YEAA TOTAL ASSETS LESS CUAFENT LIA8IUTY 59.IA11 NET ASSETS 1Tr4AESTAICTED FUNDS 59.th1 TOTAL FUNDS 59.&11 THE FINANCL4L STATEMENTS WERE APPFK)VED BY THE T AUSTEES DATE THESE )TEs FIJIM PAFIT OF TPÉ FINA STATEIAENTS PAGE 5
M)TES TO THE FINANCIAL STATEUENfs F(%1 THE YEAR E)1 31ST ALLUST Z)24 ACCLXINTING P(XflES ACCOLNTING CC4VENTI(X4. THE FIiuNCIAL STATEKENTS HAVE 8EEN PAEPAREO 1fft4DER HISTc1c COST CONV£NTXY4 A) INACccoA WITH THE FLAL FEPOATING STANDAAD F(Nl sKLEA ENTITIES (EFFECTIVE APAIL 2(K431. THE CXAAITIES A) TFIUSTE£ INVESTMENT {sCOTLA)I ACT 2x15 ANO THE AEOUIREMENTS (S THE STATEMENT CF AE(X)W4£NOED PFIACTICE. ACC(NJNTING AND REPORTI BY I)IAAITIES. •KOMWG AESOINICES ALL INC(JAING AESCXJFICES ARE tLE0 N T+E STATEK4ENT OF FINANCIAL ACTIVITIES Wk£N CHAAITY IS LEGALLY ENTITLEO TO TrIE AND THE AKKKJNT CAN BE QUANTIFIED WITH REAs(m ACCUFi4CY. IESOUKES EXPENCEO EXPEItsES AAE ACC(XINTED FC¥I th AN ACLAUALS 8AsIS AM) HAS BEEN CLASSIFIED DER HEADIs THAT AGGREGATE ALL COST RELATED TO TfrE CATEGOFIY WHERE COSTS CANWT BE DIRECTLY ATTRBUTEO TO PAATICLLAR HEADlTrf3S THEY TrIAVE BEEN ALL(AT£0 TO ACTIVITIES ON A BASIS cc4sISTENT WITH TTr£ USE (% A£SOURCES. TANGBLE FIXEO ASSErs DEPRECIATICXN IS PROVIDED AT THE F(LLOWING AMYUAL RATES IN ORtEA TO WRITE EACH ASSET OVEA ITS ESTNATED USEF LIFE. lFE EIXJIPMENT 3 ON COST AND 15°. OTHEAS. TAXATION THE CHARITY IS EXEAIPT FAC*A TAX ITS CHAAlTE ACTMTIES LTh4AESTRICTED FUNDS CAN 8E USED IN Ac(X)RcK4E WITH T CHARITABLE ACTIVITIES. REST AICTED FUhOS CAN OPiY BE USED ACCIY1DA£ WITH TPE CHAAITAPiE (ECTIVEs AT THE DISCFIETIth THE TRLISTEES. FUATtrIER EXPLANATION OF THE NATURE AND PUAPOSE { EACH FUK) IS INCLUDED IN THE NOTES TO TkÉ FINANCIAL STATElaENTS PAGE 6
)TES TO THE FINA sTATENTs C£)NTIMIED FCKI TrIE YEAA ENDING 31ST A(UsT 24 TRItsTEES REUUNERAT1014 Al BEArS. THEAE WERE NO TRUSTEE. REMUNEFIATION OA OTHER BENEFITS DIffiIING THE YÉAR. TA14GI8LE FIXEO ASSErs BUILDINGS CFF£E E(X1IPfrNT £15.¢XM) CAErxroAS FALLIPIG LXIE WITH I YEAA TFIALE CAEtXT(%IS I)VET IN FUPa)S GAIWLOSS) P.9391 FUld>S FIIOM 1 ST SEPT 202& 31ST Al 2024 .IfA hYC(JAE 31.323 EXPEKIITURE tEPAECIATK)N PAGE 7
tETAILED STATNT OF FINAKIALACTIVITIES F( YEAR END 31 ST AUGUST 3J24 £31.323.1 EX$E)lTURE cowdiTT£E MEETI1S WILDING MAINTENANCE uTlTIEs OFFCE thISURAE ACCOUNTANCY PA FUM)AAIShNG (XITING EXPENSES LEPRECIAT 1.4XI.XI 1266.59 358.40 727.64 7(X).(Ki 1.338.LYI 4.759 10 23.727.63 .261.92 GAI (LOSS I 1£19.38.87) MALKINN(Tr4 HUSS tJUSINESS FITr&E 18a CAAAON PLACE. KELVIN INDUST AIAL ESTATE EAST KIL8AIDE G75 OYL PAGE 8