REGTSTERED CHARITY NUMBER: SC027449
Re
ort of the Tru¥tees and
lJnMiJdlted FlnAnei*l St*tement$
f r the Year W,nded 31 MArch 2025

The Senior Centrc C4sllemilk
Contents of tlie FI￿aliCIal .Stxlemenly
foi. tli¢ Yeai. r,ndL.d J l Marili 2025
Page
Chalr's Report 202*25
Report of the Trustees
Indep¢ndent Elan￿Der'S Report
StAt¢ment ol Flnanclal Actfvltl
Balance Sheet
Notes to the Flnanclal StAl¢meTrts
io
Detalled Statement of Flnanclal Actlyltles
20

The
ni
r Centre Castlemllk
Chali s RL.
Drt ZlJ24-25
or thg Year L4"ndcd JI March 202
Now that I've complctc 2 full years as Chair of Ihc Scnioi Ciiiire, l L11) honestly say l am blown away by thc dediLaiion,
hard work and effort given by our CLnlrL Mana8Lr,
and her fabulous tcam of corc siafT, volunteers
and In￿tees. l ani so proud of their d¢dication io ciisui'iiig dh¥ diid the dcv¢lopmcnl of this fantastiL. falility.
Whal is offered to members is a much-ncedcd rcsourcc, tackling povcrry and isolation by providing healthy nutritious
mcals and providing a warm, safe and wLlcomin8 space 5 days per w¢ck, This has a triplc impaLt for the mcmbers no
need to cook or tun) on heating duringy the (li¢ y and Ihc spLctal parl is combalin8 social isolation aiid loncliness. Some
mcmbcrs comL to the Ccntre LVLry(lay Monday to Friday as Ihis is possibly IhL uiily lime ihc'y can inlL'raLt with othcr
peopl¢. Everyonc's situatiun is diffcrcnl, and it is imp¢rative lo Lnsiire wc ¢ontinue to foLU5 on our membL'rsliip,
dclivcring activities of intci'est and ensuring evcryonL gcts involvcd.
WL'VC just complelcd thc second of 3 ycai's vital ￿nding} from Glasgow City Coiincil, Communities FiinLI, and V￿re ablc
(o Lomm¥nLL this y¢'iir securL in the knuwlcdgiL wc were ablc to keep thL wheel% lurning in the Centre. OpL'nins the
doors anLI Lov¢ring the muLh-n¢edcd salaries of a couplL' of core staff alungsidL' sLcuring an additional 2 yLarg of Big
Loltcry fiinding, WL w¥i'¢ ablL to keep th¥ dLliviliLs. classcs and anoihLr thrcc sraff mcmburs going. The remaindL'r of
Slaff, Cafi. and classLs / tr>CS5iVliS are fundLd via our own incomc gyenLration whiLh must bc highlighiLd and praisedl The
kindn¥ss and tiuppon of our niembLrship is ￿alL￿llY appr¥Li411ed.
In addiiiun to Ihc above fundiiig, wc successfully sLLiuLd ncw unrLslriLtL.d fiJndiii¥ for 3 y¢￿5 via Ihc Bank of SLolland
Foundulion which was indLcd a hugL boost lo thc Cenlr¢' and affordLd us Ilie ()ppvrlunity io LolliinuL the LmploymLnl of
our r)cv¢lupment & Inclu8ion OfficLr, vital to IhL planning Of all ¢1clivitiL'S and prograrimi¥5 al()ngside en￿lbI￿ng1 us to
redevclop our gardcn spac¢, purcha.%L nLCeSSUry Lyuipmcnt and undLrtakL vital Iraii)ing fur staff and voluniLL'rs.
The Ccnlr¢ has flourishcd with sccuring longcr-tci'm fundin&', providing a divL'rsL rang7c of arlii'itie% lu suit our
cver-incrL'asing niLnibership and thL on&)oing dcvLlupment of our Board, m(InagcmLnl, staff. and volunleeriiig tcani.
To say I havc enjoyL'd the past couplL of years as Chair is an unders¢aicmL'nt nnd sharin8 ilic expcriLnLe with tlie othcr
TnisteLs1115 1).'I 11 1 Ill | Lili lil,: The work going7 oli behind IhL scenes is r¥mai'kablL with thc hard work and dcdicalion of
Maiiager,
'c can en%urc the Ccnirc movcs onwards and upwards.
Wc oftcr %iii)Iini"t Ic)
liul her knowledgL' and commilmciil to Ihc Ccntre, gtraincd in 23 ycai's at thc h¢lm also
reassurcs us with Ihc proLirL&s ol. boih thc Centrc and its mcmbers.
Finally, I would likc to say R huge thank you to all stRff. volunlcers and stakcholders involvcd in making the Ccnlrc the
sucicss it has and will continu¢ ID bL'. Tlieir ellons do noi go unnolicc'd. and thc Ccnirc would not be ablc lo opcrate
withoui their assistance and much needcd support.
Page I

The Senlor Centre
tl milk
Re
ort of the Trustee¥
Year Lnded JI Murch 2025
ThL Iruslces pres¢nl Ihcir report wilh Ihc finaiicial slaleniLn15 of thc Lharity for the year ended 31 MarLh 20?5. Th¢
trustccs havc adopted thc provi%iorts of Accounting ai)d R¥yorting by Charities: 8laternenl OF Rccommcnded Practice
applicablL to chariti¢s preparing their accounts in aLcordance with thL. Finan¢i&l Reporting Standai'd appliLablL iii th¢
UK and Republic ot-lreland (FR% 102) (ctlcclive l January 2019).
OBJF.CTIVES ANI) ACTIVITIES
Objectlves 4nd aims
Thc organisali()n's purposes are:
The provision of recrealional facilitiei, or thL organisation of rccrealioiial activities, with thL objcct of improving the
coiidiliuns of li fc for the older residLn15 of Castlernilk and its cnvirons {"thc Operating Area"):
The rclicf of those oldcr I'Lsidcnts of the OpLraiiiig Ar¢a, in need by rcason ol. agc. ill-hL'alth. disability, financial
hardship or other di&ddvantagc.' and
The advanL¢mcnt of education and training of thos¢ oldcr rLsidents of Ihc Opcrating ArL'a particiilarly in connLLlion
with buLh skills as will promotc personal dcvclopmcnt.
Thc objccts of thc charity havi not Lhansjed during IhL' yLar undLr review.
Slgnificxnt actlvltle5
ThL Trust¢es considLr that the purpos¢s and objects of the Lharity uutlinLd above have beeii met in thL yLar due to IhL
erviccs providcd by the Ccnlrc, logLihcr wilh the acliviliLS1 I 11(f prujLLts uiiderrakeii for iiieinbLrs (as uutlilled in Ih
Chair's Rcport). ThL' work pLrformcd by thc charity in the ycar has LontinuLd to ciihaiicc the lives of oldcr r¥sidenls
within the local arcu. with the CcntrL Lontinuing to providc a focal point for those rcsidenls 10 improvc hLalth,
independenLL' und wcllbeing.
Publle bcneflt
Thc charity mcLts the dLfinition of a publiL bonLfit vntity widei. FRS 102.
Volunteers
Thc Lharity made USL of voluntccrs irt many of its activiticts throughout tlie period. Th¢ Board wishes lo cxprcss their
gratitudc for the work carricd out in thL PL'rAod by thosc voluntee1% and Ivokt> forward to Ihcir conlinulng and valuablc
assistance.
FINANCIAL REVIEW
Flnanclal position
Thc financial statements following this repnrl sh()w thc ovcrÉl11 position of the charitable compAny as at 31 sl March 2025
and its inconie and expenditure for the year ended on that date.
A number of grants were received during the year cov¢ring different parts nf the charitys operation5. totalling £2 70.214
12n24 £215.884) as ouilincd in ihe noics to Ihc financial statenients. Taking this into account. incoming rcsources from
donali()ns and ILgaLic% amounicd to L?79,594 (21124 - £224.1143) iii the year. Carc takings, suhsidics, income gL'nLralion.
and r()Dm hirc tolalling L1119.864 (2024 £103.398) in thc y￿r augnxnlcd this to produc¢ lolal incoming rcsour¢¢s of
£389,458 (2024 - £327,441).
Rcsouiccs ¢xp¢nded in the year lotalled £351.872 (2024 £335,989) as detailed within th¢ SiaQm¢nL of Finaiicial
Activilies. This produced a surplu5 ITh tile year of £37,586 (2024 £8,548 d¢fiLiI).
Conscqucntly, at thc financial ycar end, the charity has total r¢s¢rv¢s of £210.383 (2024 - £172.797) which th¢ Trusi¢¢s
con5idcr to bc sutTicicnt financial hcadrooni in light of continuin8 projects {and expendittire committed and anticipaled
thereon), and to covcr thc ongoin8 managcmcnl and support costs..
Some of tlie grant income received from ￿nderS is awarded on the calendar year basis, rather than on the Ghai'ity's y¢ar
end of 31 st March. As such, ￿ndIng can be received and recognised in this financial year but will be spent ii) thc T)cxt
year.
Principal (undin% sourees
The charity continued to i-ely on grajit income as its principal source of fimding in ol'der to meet its objectives.
Page 2

The Senlor
re c4i•tlemllk
Re
ort of the I'rubteL'S
for tlie Year Lndcd JI March 20Z5
FINANCTAL REVIEW
Investment policy and objectives
Thc conslittition now cunfcrs invcstmcnt powers on thc Board uf Trustecs. HowLvor. the charity holds no such assets
and have now plans to inv¢st the cliarilablc fiinds in such art investmLnt at tliis point.
Reserves policy
ResLrveg in IhL balance sh¢ct reprcscni accumulalcd fiJnd% arising from Dperating results lo datL' in relatiun to the Ihc
various resiricied and unrestricted fiinds witliin IhL charity, which arc maintaincd at varying levels to covcr fluLtualionb
in in¢omc and Lxpcnditurc. ro alluw for any unL'xpecled major eX￿ndItUre rL'quircmcnt or lo miligatL any deLIAnc in the
ovLrall finan¢ial cnvirDnrn¢nt. As ouilinLd elsLwherc, rLSL'rve% on a partlLular fund may appL'ar lo bc highL'r than
¢xpcLted at IhL yLar cnd, whLfL. funding is aw4ird¢d parnvay IhrougTh IhL ycai. and L'armarkL.d for disburseniL'nl in the
twelve Inonihb fL)Ilowin&T r¢ccipt. Th¥ board arc saiisfi¢d tliJl thL levLI uf reservLS rctaii)Ld and rellcLtcd In Il)c fink)ncial
statcmcnts are sufficiLnl. given Lurrvnl opcrational requircments.
Going cuncern
AftLr making appropriatL' cnquiriLS, die tn￿L'eS havc a reasonable Lxpcclalion that the charily ha.8 adequatL resources to
continue in operational ¢xislcnLc for tIiL foresLI'ablL thiurL.. For Ihis reason. they conrinuc lo adopt IhL going LollLLrn
basis in prcparin& Ihc finanLial slalLrncnLs. furthLY dLilail,% rLgdrding the adoption of thL going concern basis can be
fouiid in th¢ acci)untin8 policies.
AppliLations foi. funding continuc to bL madc
Communitics fund are Lurrcntly in progrcss.
applicaliony lo tliL Naiionlll LollLry & CJlHsgow City CounLil
Efforts to sourL'e olhcr, additional fundingy continuL apace. along with Ihc neLd to bccoinc inore financially suslainablL
troni iiicomc gencration - howevcr. should this corL fvnding ccase to bL availabll al IhL' ILVLIS Lurr¢i)tly bL'inu rLLIivLd,
thc scrvice8 offercd by thc L.harily arc likL.ly to bL LVrtailcd. with slaffinby levels and activitics reduLLd a¢iordinLIy.
FUTURE PLANS
Niiw moving into Ol￿ Ihirtceiiih ycar in our ncw premiscs and Thc Senior Cenlrc conlinu¥s to grow and dcvelop.
FundinE l()r 2025-26 aiid beyond has bccn securcd from our lon8-CSLiblishcd partncrs. wtih additlonal fimding b¢iiig
SOU&7hi lo cnablL us tn maintain scrvices al their present Icvel withiii the Centre.
EssLnlial board dcveli)pmcnt and staff Iraining has taken place lo ensure govcmancc aiid health and safety is adhcred to.
We contlnue lo look at growing our v()lunlcering numbci's and hopeliilly recniit additional Ytaff I tutors to fa¢ilitatc
<lltivities and classes, depcndani on tiinding.
The Centre hop¢s to continue ils succe&s over the past year, w¢lconiing new memb¢rs and coordinAtin8 a varied and
interesting plan ()factivilies for all who allcnd.
STRUCTURF., GOVERNANCE AND MANAGF.MENT
Governlng docuinent
Thc ¢harily initially operated as an unincorporaled asbociation. Ihcn becam¢ incorpora¢¢d as a company Ismiled by
guarantcc {as defined by th¢ Companies Ail 2006) on 12th May 2008 until 17 June 2015. at which point it convcrled lo
SCI() with thc approval of OSCR. A iiew Lunslilution was1 idupled at this point, whilst the assels. liabililies and
chai'itablc stat￿5 of the limitGd compaiiy wcic transf¢rr¢d lo Ili¢ SCIO.
Page 3

The Senior Ccntre Ca&tlcnillk
ort of thc Trustee5
for the Year Ended 31 M411-£11 2025
STRUCTURE, GOVEKNAYI CE AND ,MANAGEMENT
Reerultment and appolntment ol'new trustees
Tlic coiiblitution contains all re￿lIatiOnS relaiing to t]ic number, eligibility. election & re-clection, rcliral and ccssatioii
of office.
I'lic Individuals who signcd the charity t￿te¢ dLLlaraiton forms. wliich accompanied Ihc appliLlc lioIi for inLOrpoi411ioi) as
a SL'IO bljall be dL'emed io have been appointed l)y the nienibers as ¢harity Irusices will) LffiLI froni IhL dalL of
ii)Lorpoi'aiioii.
Ai each Atim, Ihe membcr¥ may L'lecl any niemb¢r (unlcss debarred from membership) to bc ali LIL¥tL(I tlllSlLL' .
cILcled
Inisices musi mL'ftibcrs ot. tlie organisalion. Iii Ilic eveni of rfin elcciL'd InistLL' CC(ISiiig lo hold tiuLli oifi¢L for any
rcasoi) bLlivcL'ii AGM5, IIIL b<)ai'd iiyy appoiiil aiiy olhL'r incmbcr (Iinless d¢barr¢d frotn bcinbF a ¢hii rily Ii'ustLL) 10 Ihc
boJrd in IhLir plaLL as an LIcLIL(I IruslL* Wllil Ihe ncxl AGM. wlicn rhL' person so appoiiilcd shnll rclir¢ frvin vifiLL' bul
IIILIY Ilici? bc elcclLd by IhL' nicnil)crs.
In addition, the board Inay dt any limu appoiiii any pL'rson (unless debarrcd fmm bcing a charity tr￿tee) tu be an
appointed trustLe. TIIL boa17J may at any iimL ierniinaic the appointhiinl of an apw)inted IrustCL.
A PL'rson will not be eligiblL for cither clL'¢lioii or appointmcnl as a Iruslcc if Ih¢y are an employec of thL' orgTranisation or
arc di.sql￿1ir1¢d from being a Charity Irubtec ujxler Chariiies and Trustce Inv¢slmenl (Scoil¢?n(l) ALt 2005.
Ai L'J¢l) AGM, all vf lh¥ clLcred Irusiees must retirL' from ofyicc biit niay Ilicn bc rc-Llectcd up to .5 £iiL'¢L'ssivL yours, An
¢ILL'IL.d IruslLc rclii-llibi lil Jii AGM will be dLLlliLd io lidvc bll￿ r¢-LlcLled uiilLs5 Ihly havc advisL(I Ili¢. prioi. lo Ilie
¢onLliibiOI) ol. lh¢ AGM Ihdl Ili¢y do noi wisli 10 bL rc-appoini¢d 1s a charity InisteL': or an cl¥clioii pi'OLLS% wai* hcld at
)L' AGM und Iliiy wiir i￿1 aiiiong Ihosc cl¢Lted/rc-cleclcd through that procLss.
A ¢harity truslcc will autoiiiaLiLdlly ¢¥asL' lo hold olliLc it hc/she:
bceoinLg di&qLiali fiid froni b¢iii¥ a Lhariiy trusiLC uiidci. IliL' CIMI'iii¢s aiml TI￿stee InvcslmL'nt {Scotland) Act 200$.,
becomL'S iI)LapaL>lL for n)LdiLal rLllSVllS uf carryiiig oiit hisih¢r dulics as a charity Iruslee - bui oiily if tliill has cnntinucd
(vr is ¢xpLIlLd LOI)liniiL) far a PLriod of rnoi'c Illlii six iiioiilhs:
is an Elccl¥d TruslLL and CL'ases to bc a menthLI- vl'tliL organisrfilion;
i.s éln Apix>i11tcd TrustLL' ajid lil¥ll￿r appvintmL'iil is ILrminatcd by Ihe board:
IJL'Lnmc% Lin cniploycc c?f Ihc i?rbaiiisatioii'
give% IhL IIIS1i tion a noiiL¢ of rL¥is•ii<ilion, signL'd by him/h¥r.'
is al)scnt Iwiili(Iiil yood rL'.Isoii iii Il)¥ OPiI)ivJI of Ihe bo¢ird) troni more thali three culls￿lI11Ve inectiiigs of thc l￿ard
bui oiily if. Ihc h011 rd resolves io rciix)vc liinvhcr Irom ol'fiL¢'
is rem()vL'd fr()In orrici by r￿Olution of ihe board on IhL' grounds thai he/she is considcrcd lo havL comniiitLd a
material hrL'Jcli nl. tliL LodL ofcoiiduLI flir Lharity IwslLYS (as referitd lo in Llause 73 of IhL Lonstitulion);
is I'cii)vvLd frDin c)IYIcL by rcsolLiliuii of the board uii th¢ grounds that hclshL is consider¢d lo have been in serious or
persislLnl breÉich ol. IiislhLI' duiiLs uiidL'r SL'Cti01i 66{1) ur (2) 01. th¢ ChariliLs aiid frustee Invebtmenl {Scotland) Act
2005- nr
is remov¢d from ofyicc by a resolution of Ihc menibL'rs pagsL'd al a members, meeting.
The organisalion must have at Icast four ILustLLb and a maximum ot. twelve. wilh iiol morc than six elcLt¢d trusl¢es and
not more than six appoinlcd trublecs.
Tni.st¢es must appoint onc of Ihcir numbLr for Ihu. of ChairpLr4on, In addition with any othcr officeb wliich th¢
board Lonsidei- ¢TrPPIDpri.iie. All oifiLL bL'i11'L'rs will CL'asL lo hold di<il otfiie ai the Lui?Llusion ot ch A(iM bul niay
thcii be r￿￿'JeCted. Office bLarLrs will LeasL' l() l)ulcl Ilieil. wsilioii ir Il)Ly L¥asi to be a Ll)(Il'ity I￿￿tee or on produLlion of
a signed nolicc of resigni¢ tion.
Ptige 4

Thc 5enlor Centre C4stltmilk
ori of rhe Trustees
ror Ihe I cxr Ended 31 Mai'ch 2025
STRUCTURE, CNOVERNANCE AND MANAGEMENT
Or2anlsational structure
Thc day to day runnin¥ of the company is Ihe duty of cin employed Ccnti'e Manager who r¢poi'ts dir¢¢tly lu tIi¢ Buard
and l)as a wide tange of r¢sponsibiliiies covering the iniplemcntstion of policy. rcctuitmi'nt and training of slaff.
financial management, and markcling & promotion.
Thc board of tsvstees gov¢ms th¢ project und¢[ the terms of the Consi1￿tIOn and mecl regularly to set policy and take all
major dccisions regarding th¢ organisation and fiuids, including the sclting of rLmuncratinn.
Both the Centrc M&nagcr and the members of the board of trustees fall within the dcfinilion of key nianagcment
personnel in these financial statemcnls.
Induetlon and trainin% ot'new trustees
The poliLicg ot. the company foi. thi indwtion and training of n¢'w BLiard mcrnbL'rs arc tailorcd 10 Suit the knowlL'dgL and
expcriencc of the dppoinlce.
Key man4gement remunoratlon
Key m<inag¢ment p¢rsonncl remuncration is agrecd by thc TrubteL'S and rcviewcd annually.
RFFFRF.NCE AND ADMINI.SiTRATIVE DETAILS
Reglstered Ch#rlty number
.8CO27449
Prlnclpal address
61 Dougric Drive
Glasgi?w
G45 YAH
C.trntre M#n%(ver
dependent Examlner
Gillcspic & Andcrson
147 Tlaih Slrcct
GI&sLIow
G2 4SN
Bankers
The Co-operative Bank
P() Rox 250
Skclmcrsd21e
WN8 6WT
STATEMENT OF TRUSTEES, RESPON51BILITTES
The liuslees ai-L rL'sponsible toi. preparing Ilie Annual Repoit and tlie financial siatcments in aecoTdanc¢ with applicabl¢
law, aiid United Kingdom Accounlirtg Slaiiclards l UiiilLd Kingd()ni Generally Accepted AILoiinling Pi-a¢tiLL') ii)clvding
FinanLial RLpoiliiis Standard I n2 'Tlie F ili4in¢ial Rcpui'tiiig Siaiid<ll'd applicable in lh¢ UK aiid Rcpublic ol. Ireland
Page 5

Thes
ni
ntre
gstlemllk
ort of th¢ Trustees
for the I'eai Etsclcil 31 Mi arLh 2025
STATEMEIYT OF TRUSTEES, RESPON.SIBILITIES - continued
The law applicabl¢ to charitics in Scotland. (he CharitlC5 and Trustee Investment (Scotland) Act 20n5, Charities
Accounts (Scotlai)d) Regulations 2006 (as ameiid¢d} and the provisions of the charity's constirution. rcquires Ihe trustc¢s
to pr¢parc financial stslcmcnls for ¢ach finanLial y￿r which give a true and fair view of Ihc S￿te of affaits of th¢ charity
and of the inconling rcsourc¢s and appliLalion of rLbource8, inLludin&7 the income and expenditure, of the charity for that
period. In pr¢paring thosc financial slat¢ments, th¢ trustLcs are requirLd to
sclcct suitabl¢ accounting poli¢i¢s and then apply Ihcm consistently;
observe thc Meth￿d$ and principles in th¢ Charity SORP.
make judgcments and estimalcs that arc rcasonabl¢ and prudcnt-
prepare Ihc financial sratemcnts on thc going conccrn basis unl¢ss it is inappropriat¢ to pr¢sume that th¢ charily will
onlinue in busin¢&s.
The trnstees are responsible for keeping proper accounting rccords Thljich disclosc with reasonablc accuracy at any timc
the financial position of thL charity and to enablc them to ensurL' that th¢ financial slalLmLnts cornply with thi Charitics
and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Rcgulations 2006 (as amcndcd) and ihc
provisions of the chariry's constitution. Thcy are also responsiblc for salcguarding the asscts of the charity and hcncc for
taking reasonable gteps tor the prevcnts'on and dLtcclion of fraud and other irrcgularities.
Examlner
Thc Examincr,
willingnc&% to ¢oniinue In ottice.
ot GtllLspie & Andcrson, Chartercd Accountants, has cxprcssid a
Approved by order of the board of trusleLS on l 8 SLpt¢mber 2025 and si¥ned on ils bchalf by:
Page 6

Inde
endent Exaininer'& R
ort to tlie Trulitecs of
nr Cent Casllemllk
I report on the accounts for lh¢ year endcd 31 March 2025 set out on pages eight to nineteen.
Respectlvc r¢sponslbilitie$ of trustees and ex#mlner
Thc charity's trust¢¢s are rcsponsibl¢ for the preparation of the accounts in accordance with the Icrms nf the Charilics
and Trustec Inv¢%tmenl (Scotland) Act 2005 and the Ch(Irilies Accounts {Sco¢land) Regulations 2n06 (a% amended). Thc
charity's trus¢¢cs consider that the audit rcqiiir¢m¢nt of Regulalion l O(1 ){a) 10 (c) of the Accounts Rcgiilalions does not
apply. It is my responsibility to cxamine the accounts as Icquired under S¢ction 44(1)l¢) of th¢ Act and to state whcther
particular njatters hav¢ comc lo my aitcnlion.
Basis of the independent exAmlner's report
My examination was carried out in accordancc with Regulation I l of th¢ Chaiili¢s ALcounts (Scotland) Regulations
21M)6. An examination includes a review of Ihc accounting rccords kcpt by thc charily and a Lomparison of the accounts
presented with those records. It also includes consideration of any unusual items or di￿10￿ur¢S in thL a¢counis, and
se¢killg explanations from you as trust¢¢s concerning any such maltcrs. Thc proccdurcs uiidLrtakL'n do nol providc all
the evidence that would be required in an audit, and ¢onsequently I do not cxpr¢5s an audit opinion on th¢ view giv¥n by
the accounts.
Independent examlner's itatement
In conneciion with my examination, no matter has come lo my attention .
( l ) which gives m¢ reasonable cause to believe that. in any material r¢spect. the rcquirerncnts
to kcep accounting recordq in accordan¢¢ with Seclion 44(1)(&) of thc 2005 Act and RcbFulation 4 of thc 2006
ALcounts Regulatiiins- and
t() prLparL' acci)unts whi¢h accord with the accounting reuords and to cornply with RLgulation 8 of thc 2006
ALLounts Re&pulations
havc not l)ccn nict; or
12) to which, in rny opinion, atl¥ntion should b¢ drawn in ordcr to enablc 2 proper undcrstAnding ot the accounts to be
rcachcd.
Gillcspie & Andcrson
147 Bath Street
GI￿g0W
G2 4SN
18 Scptembcr 2025
Page 7

The Senior Cenlre Castlemilk
Statemenr of Flnunclal Actfvltles
fur Ihc Year End¢(l JI MarLh 2025
2025
Total
funds
2024
Total
nds
Unrcstricted
nd
Rcstricted
funds
No*s
tNCOME AND ENDOWMENTS FROM
Donation5 and lega¢i¢s
9,311
9,380
8,159
Cbaritable actfvldes
Charitabl¢ activities
64,000
206.214
270,214
215,884
Oth¢r trading activiti
73,997
35.867
lQ9,864
10.3,398
Total
147.377
242.081
389,458
327.441
EXPENDITURE ON
Raising fiAnds
17,570
10,000
27.570
27.665
Charltable actlvltles
Charilablc activities
89,919
234,383
324,302
308.324
TotAI
107,489
244.383
351,872
335,989
NET INCOMEI(EXPENDITURE)
39,88
(2,302)
37,586
(8,548)
RECONCII,IATION OF FUNDS
Total funds broughr forward
145,353
27.444
172,797
181,345
TOTAL FUNDS CARRIED FORWARD
I X5.241
25,142
210.383
172.797
The noles form part of these tinancial statements
Page 8

The Senior Cenlre Ca5tlevnllk
alance Sheet
Imar
2Q25
Total
funds
2024
Total
funds
Uni'estricted
fund
Reslricted
Not¢s
FIXED ASSETS
Tangible assets
12
17.005
17.005
14,844
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
13
14
70Q
38,962
153,661
70
38,962
163,661
700
51.701
115.923
10,000
193,323
10,000
203,323
I C)8,324
CREDITORS
Amounts falling due within one y¢ar
15
(8,082)
(1,863)
(9,945)
(10,371)
NET CURRENT ASSKTS
185,241
8,137
193,378
157,953
TOTAL ASSETS LESS CIJRRF,NT
LIABILITIES
185,241
25.142
210,383
172,797
NET ASSETS
1115,241
25,142
210,383
172,797
FUNDS
UnrrblricW.d tiinds
Rcstricl¢d fund¥¥
16
IXS,241
25,142
145.353
27,444
TOTAL FUNDS
210,183
172.797
ThL. fuiancial stalem¢nts wcre approvcd by th¢ Board of Trustees and authorised for issue on 18 Septcmber 2025 and
were bigncd on il% bchal r by..
The noles form part of these financial stalcm¢nls
Page 9

The
enlor C ntr
stlemilk
tes to the FinHTrcial St2tements
rth
ear b',nded.11 March 20
ACCOUNTING POI,ICIES
Basi5 of preparing the flnanclal 5t8tements
Th¢ S¢niur Centre Casilemilk 18 a SCIO registered in Scoilai)d and operating from the priiicipal address as stated
in thc Trustees Report. The financial slatc￿¢￿t5 r¢late to the chariiy as an individual entlty, wilh the
pr¢senlalional curr¢ncy stated as thc Pound Sterling {£) and round¢d to the nearesi pound.
Thc financial stalem¢nts of thc charity, which is a public bcn¢fit ¢nti¢y under FR.8 102. have bccn prepared in
accordancc with th¢ Charities SORP {fRS 102) 'AcLounting and Rcporting by Chariti¥'s: Statcrnent of
Rccommendcd Practicc applicabl¢ to charitics preparing their acLouniS in accordanLL with IhL. Financial
Reporting Standard applicablc in Ihc UK and R¢public of Ircland (FR.8 102) (cffectiv¢ l January 2015),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in IhL UK and R¢publiL or
Irel￿￿,, the 8¢0tti8h Charitabl¢ Incorporatcd Organisations Rc8ulalionb 2011 and thc CTharitics aiid TrusleL'
Inv¢slmenl (Scotland) Act 2(JO5.
Going concerm
The trust¢cs consider that thcro are no rnaterial unccrtaintics about the charitgs ability to conlinuc As a going
¢oncL'm. Thc charity has a stronb, balanc¢ sheet with Sibinificant batth bolonccs to meei its littbilitie8 a&+ and whcn
IhL'y fall diic. Aller rcviewing thc ¢harily'S for¢casi% and projL'Llions. thL tiiistecs hav¢ a reasonable L'XPCCtativn
tli¢il thL Charity has adequatL rLtsourLcs lo ¢ontinuc in operational existence for thc fores¢¢able luturL'
th¥y
thercfore conlinuL to adopt ihc going concern basis in prep16 rinbF Ihet>e tinanLial stat¢meiits.
Crltlcal accountln% jud%ements and key sources ofestlmgtlon uncertilnty
In IhL' appli¢alion of thc Lharity's d¢Loiiniing policics, thc Trusiux's arL rL'quired lo makc judgcmciits, cstimatcs
and assumption5 alM)ui thc carrying amount ot assets and liabililies Ihal arc not readily apparent from utiier
sour¢¢s. ThL' cstirnatcs and assoLiatcd assumpiiuns Hre bas¢d on a histDrical LxpcrienLe and other factors that are
considei'ed to be rclLvant. Actual r¢sults may differ from ei>timatLd.
ThL Lslimalid and undLrlying assumpiions arc rcvicwed on an ongjoing basis. Rcvisions to accoiinting cslimales
are rLLvgnib¢'d in IhL PLriod in which thL ¢siAmaiL' is rcvised whLrc the revision affccltry only that peri(Kl, oi. ili thc
pcriod of thL ￿'visIO17 and ￿tUre pL'rivds wherc thL rLvision affccts both Lurrcnt and furure p¢riods.
The Trustees Lunsidcr that IhLrL are no LStimalc,%. judgcmenls or dssumplion% made in ihe pro¢¢ss ot'applying the
entity's a¢¢nuniinb polilic) that havL ti signifi¢anl ¢ffLL( on the amounts rL¢og7nised in the aLcounl.%. or a
significant ri&k of causing a malcrial adjustnK"nl to the Larrying amounts of ￿se1￿ and liabilities within the next
reporting p¢ri(?d.
Income
All iiiLoming resourLcs are iiicludcd within thc Slalcmcnt of FinanLial Activities when th¢ cliarity is entitled io
thc it)Lomc and th¥ aniount Lan bc quanlifi¢d with rc(Isonablc a¢¢uracy. The lolluwin8 specific policies ar¢
<wplicd lo parti¢ulai' calcgories of iiicome.
Donaliuns and legacies inLlude income relating to grants. memberbhip fees and donations, all fully included in
thL SiatL'mLnt of Idinan¢Aal Activities when re¢eivable. Grants where entitlemenl is not conditional on ihc
dclivery of a specific perlormance by the charity are reco&ini%L.d wlien the charity becomes unconditionally
enriilc(I lo tlic grant. ThL' value of. services provided by voluntcers l]as noi been included in these financial
51alcrnenls.
Other trading activilics inLludes inconie from tiiiidralsing events. letting of the premises and inL'ome froni the
LafL (inLluding cafe subsidy), and are reLO8nised wlien goods & serviLes are provided lo the end users or when
thc events are held.
GivLn Ilie abscnLe uf a reliable nieasurement basi%. recognition of the conlribulioii of general volunteers by
pl4iLiiig a niun¢(ary value on tlie s¢rviLes Ihey have provided cannot be done and therefore thi% has not been
in¢lud¢d (IS IlILum¥ in th¢s¢ fiiiaiicial siatements.
Page 10
continued.

stlemil
,Yot¢s to thc financial Stat¢ment%- continu¢d
foi. th¢ Ycmr ndcd 31 Illai'ch 2025
ACCOUNTtNG POI.ICIES- comtinued
Expendilure
Expcnses of the charity arc rccosnised when a liability is incurred and inGlud¢% any VAT Ihai cannot be fully
recovcred. V A T is rcportcd as part of the cxpcnditur¢ to whiLh it rclales. Expenditure in¢urrcd but not paid in
th¢ current financial y¢ar is accrncd into thc financial statem¢nts where appropi'iate.
Expenditure on raising ￿ndS consists of tlie costs incurr¢d in th¢ operation of the Caf¢, recogniti¢d when goods
are invoiced by suppliers to the charitys salisfacliou.
Charitabl¢ activities costs include both direct costs in providing activities to mcmbcrs and support rosts, being
those management and governance costs required to k¢¢p the Ccntrc opcration&l and thcrcby m¢cl Il)e rharitys
charitable objectives. Support ¢osts ar¢ allocated wholly to ¢harilable activiti¢s.
Governance costs include direct resources expended in the general running of iho charity and ar¢ priniarily
assoLiated with external examination fccs and LhargL's levicd by GCVS in relation to payi'oll prLp(gration, Thcsc
cn>*ls are also allocated entirely to charilable activitie.s.
Tangihle fixed as$ets
DLpreLiation 18 pruvidLxl at the following anniial rdles in ordcr to write off each assct over its estimat¢d lis¢￿1
lit¢.
Improvcments to propcrty
Fixlurcs and fiiiings
ConipulLr Lquipfflcnl
40/0 ()n cost
20 /n 01) Cost
20/v on cost
It is thl poliLy vf th¢ ¥harily nol to ¢onsidcr itL'ms of expeiiditur¢ Icss than £ 1,000 for capilalisation.
Th¢ Trustces rcvicw tai)8iblL abSL'tS Vli annual b<15iS lo d¥lLrminc wliclher any indicatoTr of inipairmenl are
present and whLther Ilic Larrying V¢alue of thisL ass¥l% LXCLed￿> thL rccovLrablL amounl. making) Ihc rclLvani
provisiun wherc rcquir¢d.
Stocks
SIoL.kb ar¢ valucd on a "fir¥t-in-firsi out" basis, at th¢ lowcr ot. Lost and nLt rLalisablL valu¢, after making diie
allowancc for obsvlctc and slow moving items.
Taxatlon
The charity is Lx¢mpt from thx un its ¢harit(Iblc aclivitiLs.
Fund accounllng
The Lharity ¢onsists of a singl¢ unrcstricled general fund which is available for use al thc discrction of tl)e
trustLLs in li￿her￿n¢¢ of thc gLnLral objL'LLivcs of thc charity.
In ad(lition, thLrc arL scparalc i-Lslri¢ted funds iii rLlation to 5pecifiL projects where hinds are re¢¢ived and
LxpLiidilurL' is mlldL in line with ihe 51ri¢l specilicaliuns of thL rcspectlVL' doiiors
ror the year under review.
the￿Ie reslrictcd funds al'e a5 lollows.. (ilasgow Con]muniliL's lund. Improving Lile fund (formerly Lovid-19), the
Elig Lottery fijnd, the Computers fund, the Buildiiigs liind. Age SLOtland. the Law Centre fuiid and the GCVS
W¢llbciiig Fund.
Moni¢s received froni di¢ Glasgow Communilies bund (Integra￿(1 Grant Fund) and ihe Improving Lives tund are
UbLd to LUVL'r the Lol'e Losis of tlic Cenire. iiicluding salaries and Ihe costs associated with providing services to
th¢ nienibers, ds pennitled by (he ￿nders.
ThL. Bi8 Lottery fuiid has i'¢v¢rted baLk 10 ils origioal Plirpose {organising visits 10 culttwal events and activittes
for th¢ mLnibei's of th¢ ¢ei)ti'L) following Ilie lenipvrary Lummuniiy work taken Dn by the charity (delivery f)f
mculs & a¢liYilies. al()ng with kceping in IouLh with ni¢nibers) during the p¢riods ofresiriction.
Page 11
continued..

Th¢ Selliur Ceiilre Castlemllk
¥ot¢s to tlie Financial St?tctnC￿tS - contlnued
the Year ty'nded .11 Mi Ar"h 2
ACcOU1￿￿NG POLICIES- contlnued
Fund accountlng
Funds dcscrib¢d as "Fjuilding" and "Cornpu¢¢r were received historically ￿ purchase fixed assets, with Ihc
r¢servcs bcing progr¢ssiv¢ly reduced ¢a¢h year by Ihc annual depreciation chargcs calculai¢d on the assets thus
fund¢d.
Other grants r¢ceivcd in the ycar and their purwses w¢r¢ as follows:
- Age 8cotland .' awdrd used to fund th¢ Centre Christmas party,
Law Cenlre.. award used to ￿nd thc Law cent￿'S Sknnior Pruj¢cl.
- GCVS Wellb¢ing Fund (fomierly Friday F¢ods): funding to provide fr¢¢ mcals ev¢ry Friday for mcrnbers.
Penslon costs and other po$t-r¢tirement benefits
The charity operatcs a dcfin¢d c<)nlribution p¢n8ion schom¢. Contributions payabli lo the Lharitys pLnsion
scheme are Lhargcd io the Statement of Fiiiancial Activities in ihb period to whiLh they rLlai¥.The rclaicd
liability and exp¢'n%e are allocatcd bclwc¢n tunds in linc with th¢ tr¢almcnt adopiLd fvr illl payroll Losts
pertaining to the employees.
Flnaneial Instruments
The Lharily ha% iio Lomplex tinancial instruments. but does hold basic financial instnuncnls of cash at bank and
in hand. dcbiors and creditors.
Cash at bank and in hand is included with any overdraft shown within current liabiliti¢'s, rcLogniscd at hi8toi.ic
cos(.
Oihei. d¥biorb ari inilial ly r¢¥ognised at (rall￿LI10n pricc and subsLquL'ntly nieasurcd al amortised L'ost u¥in&> the
cft"eLlive inlercst mLthod. les% any impaimienl for bad debts (excLpl wh¢rc IhL' L.ffect of dit>counting would be
inimalLrial, in whiih case, oih¢i dLbiors I1￿ srared at cost ILSS impairniLnt).
Similarly, othcr Lrcdilors arL' inilially r¢Lo&?nised at transaction pricc and subsequcntly nieasured at amortlSL.d
L'oyr iisinby th¢ ¥ffectivc intLI'cst m¢thL>d. I¢￿1• any impairmLnt for non-payment (CXCLPt where the cffecl of
discounting would bL immatcrial, iii whiLh Lase. vlher crcdicors are stated at LOSt Icss impairnicnt.
Employee benefits
ThL' tolal co,81 of Lmpl(Tryce k'n¢tits to wliicli Lniployurs have bL'comc entitled as a result of service rendcrcd lo
the Lntity during thl reporting pLriod are recognised aiid Lharged to ihe profil and loss accouni in the period to
which thL'y relalc.
Provlslon for Ilabilltles
A provision is initially I'e¢ogTiiis¢d whcn Ih¢rc is an obligthtion at ihe balance she¢l dale as the result of a pasi
evcnt, it is prvbabl¢ that therc will be Ili¢ transfer of funds in SLiil¢mcnt and th¢ amount of the obliuyaiion can bc
LStimatLxl rcliably. Th¢ pi'uvision is subsLqucntly measur¢d by plaLing a cliarge against the provision oiily for
L'xpenditurL' for which the provision was originally recognised.
DONATIONS AND LEGACIES
2025
2024
Donations
Membcrship fees
120
8,039
9,380
9,380
8.159
Page 12
ontinued..

The Senlor Centre Castleniilk
Yotes ¢0 the fi Inanclal Statcmenfs - Coiitiiiued
for the Year Ended 31 Imarch 2V25
OTHER TRADING ACTIVITIES
2025
2024
Fundraising cvents
Cafe takings
Cafe subsidy
Room hir¢
58.002
44,385
5,062
2.415
55,454
39.893
5,496
2,555
109.864
103,398
IYCOME FROM CHARITABLE ACTIVITIES
2025
2024
Activity
Charitablc activities
Grants
270,214
215.11114
Grants r¢c¢ived. includ¢d in the above, arc a5 follows..
2025
2024
Ag¢ Scotland
Big Lott¢ry
Communitics Fund
GldSgOW'S Council for the Voluntary S¢ctor
Arca Partnership
Bank ot. Scotland Empowcr Foundalion
HOMF. STOtiE + MORE
Thc Wood Foundatii)n YPI
Indepcnd¢nt AgL UK
1,500
97.nOO
97,714
10,000
500
95,550
97,714
2n,000
2,120
50,000
1,000
3.noo
i 0,000
270,214
215,8X4
RAISING FUNDS
Other tradlng actlvltles
2025
2024
Purchascs
27,570
27,C)65
CHARITABLE ACTIVITIES COSTS
Dircct
Costs (s¢
notc 7)
,Suppon
¢osl.% Iscc
note 8)
Tolals
Charitable activities
58.398
2(15,904
-124.302
Page 13
ontinued...

The Senior Centre Castlemilk
Notes to the financial Statcinenls - Lontiiiued
lor Ilie Year Ended 31 Imarch 21J25
DIRECT COSTS OF CHARITABLE ACTTvfTIES
2025
2024
Outings
Transport
Activilies
34.046
9,852
14.500
35,724
5,330
1,558
58.398
52,612
SUPPORT COSTS
Governance
costs
MaiiaguiiLnt
Totals
Charitable activitics
260.974
2C?5.904
Support Costs, includ¢d in thc above, are as follows..
Management
2025
Chdrilablc
aclivilics
2024
Total
activilics
Wages
Social sccurity
Pen.8ions
Insurance
Light and heat
Tclephone
Postagc and stationery
Sundi'ics
Repairs & maintenance
Cleaning
Training
Depreciaiion of tsngiblc and heriiage assets
186,363
10,128
3.750
2,693
21,069
8,618
1,842
6,644
14,749
2,816
183.967
9,136
3,700
5,472
16,3116
9,269
2,525
7,467
6.?14
2,764
1,685
1,409
2,302
260,974
249,994
Governance costs
2025
Charitable
acrivities
2024
Tnlal
activities
Examination fec
Professional fees
GCVS charges
3,120
3,360
840
1.518
1,810
4,930
5.718
Page 14
continucd...

The Senl r Cenlre Ca$tl mllk
N t¢5 to the FlnanLial St*tements- contlnued
f r th¢ Year En
31 MarLh 202
TRUSTEES, REMUNERATION AND BENEFITS
Thc Constittition prevents cmploy¢¢s from becoming trustLCS of the cliarity. ConsLyuenily. no bo(Ird m¥mber
rcceived any rcmuneration in eithL'r ihe currLnt or prLvious financial pLriod in LonncLtion with Ihi pobition liLId.
Trustees, expenses
Thcre were no trustccg expL'nses paid for Ihc ycar endod 31 MarLh 2025 nor for Ihc ycar endLd 31 March 2024.
io.
STAFF COSTS
2025
2024
Wages und salarics
Sucial sccuriry cus15
Other pLmsion costs
I IIC).363
10,128
3.750
183 C)67
9,136
3,700
200,241
190.803
Thc averagL moiithly numbL'r of employees during ihc year was ￿ follows:
2025
2n24
Administrative staff
No cmployccs reLcived emolurncnls in excLJ*S of £611,000.
Key rnanagernent p¢rsonncl rcmunerntion totals £50,687 (2024 - £49,121) for the year under rknview.
ii.
COMPARATIVES FOR THE STA TEMENT OF FINANCTAL ACTtVlTIES
UnrcstriclLd
nd
Rcstrict¢d
funds
Tolal
funds
INCOMF. AND F.NDOWMENTS FROM
Donations and legacies
8,160
(i)
8,159
Charltable *ctlvltles
Charilablc activilics
215,R84
215,884
Oiher trading activities
67,637
35,761
103,398
Total
75,797
251,644
327,441
EXPENDITURE ON
Raising funds
17,665
10,noo
27,665
Charltable activit1¢%
Charitable activitics
74,571
233,753
308,-124
Total
92,236
243,753
335.919
NET INCOMEI{EXPENDITURE)
Trydnsfers between funds
I I C),439)
(855}
7.891
855
18,548)
Net movement in funds
(17,294)
8.746
18,54fg)
Page 15
conli nucd...

I'he Senlor Centr¢ Castleniilk
Yote.s to tlie fSnanLial St*lcmcnl% - coiitiiiued
lor tlie Year Llldcd JI ,Marcli 2025
ii.
COMPARATIVES FOR THE STA TF.MENT OF FINANCIAL ACTIVITIES- eontlnued
Unrestrickd
Rcslricted
fund
fundy
Total
nds
RECONCILIA TION OF FUNDS
Total funds br()u¥ht forward
162,647
18.698
ISl,345
TOTAL FUNDS CARRIED FORWARD
145,353
27,444
172,797
12.
TANGIBLE FIXED ASSETS
Improvcmcnts
to
propcty
Fixtllres
and
fiiiings
Compuier
cquipmcnt
Totals
COST
At l April 2024
Additions
20.836
13,003
77,823
4,463
4.463
At 31 March 2025
20,836
48.447
13.003
82,286
DEPRECIATION
At l April 2024
Chargc tor ycar
8,330
833
41,649
,469
13.000
62.979
2,302
At 31 March 2025
9.163
43,118
13,000
65,281
NET BOOK VALUE
At 31 March 2025
11,673
5,.329
17,005
At 31 March 2024
12,506
2,335
14.X44
13.
STOCKS
2025
2024
Cafe stock
700
70n
During the year under review. slock purchased for the cafe and recognised as an expense is reflected in the
SOFA as purcha5CS Wlthin the seLtion headcd "Raising thnds"
14.
DEBTORS: AMOUNTS FALLINI: DUE WITHIN ONE YF.AR
2025
2024
Oihcr debtors
Funds hcld at GCVS
Prepaymenls and accrucd incomc
1.429
49,236
1.036
37,877
1,085
38,962
51,701
Page 16
conlinucd,..

he Senlor
Castlemllk
Yotes to the Flnunclal StatemcMts- continued
for rhe I'eiir Ended 31 March 20Z5
15.
cRE￿￿ORS. Amoumfs FALLING DUE WITHIN ONE YEAR
2025
2024
Oth¢r Creditors
9,945
10,371
16.
MOVEMEIYT IN FUNDS
Net
movement
in thnds
At
31.3.25
At 1.4.24
UnreStr1¢t￿ funds
Gencral fund
145,353
39,888
185.241
Reslrl¢ted funds
Compu¢¢r
Building
GCVS Wcllbein8 Fund (fornicrly Friday
Feeds)
17,443
(2.302)
15,141
10,000
10,000
27,444
12,J02)
25,142
TOTAL FUNDS
172.797
210,383
Nel movcment in fUT￿s, includ¢d in thc above arc as follows..
Incoming
rcsourL¢s
Resources
expcnded
MovLmcnt
in fund8
Unrestrlcted funds
General tiind
147,377
(107,489)
39.%￿8
Restrlcted fund
Building
Big Lottcry
lrnproving Life
Cotnmuiiilics Fund
Age Scotland
GCVS Wcllbcing Fund Ifom]erly Fridily
Fccd5)
Thc Law Centrc
(2.302)
(25,1167)
(97,1)nO)
{97,714)
{1.5QO)
{2,302)
97,000
97.714
1,500
In,noo
10.000
( i o.ono)
I i 0,000)
242,0111
(244,3X3)
(2,3Q2)
TOTAL FUNDS
3IIC).458
(351.872)
37,586
Page 17
continued.

Th
ni
entre Castl milk
Yotes ro the finunci&T Statements - continued
r thg Year En
March 2025
16.
MOVEMENT IN FUNDS - continued
Compydratives for mTrvtment in funds
Nct
movcment
in tsnd.s
Transfers
belwecn
nds
At
31.3.24
At 1.4.23
Unrestrl¢ted funds
Gcncral fvnd
162,647
{16,439)
(R55)
145,-153
Reslrlcted funds
Computcr
Building
Improving Lif¢
Agc Scotland
GCVS Wcllb¢ing Fund (formerly Friday
F¢¢ds)
15.972
2,725
760
17,44.1
{2,725}
195)
95
10,000
10,000
18.6911
7,891
855
27,444
TOTAI. FUNDS
IXl,145
(51,fj4X)
172,797
cOmp￿atiVe net movcmenl in funds, inL'ludcd in thc above are as followa..
Incoming
rcsources
Rcsourccs
expended
Muvcment
in fijnds
Unre$trlcled funds
Gencral fund
75.797
{92,236)
(16,439)
Restrlcted funds
Buildin
Big Lottery
Improving Lifc
Commuiiitics Fund
Ag¢ Scoiliiiid
GCVS W¢llb¢ing liund l (ornierly Friday
F¢￿s>
2.120
-35.761
95,549
97,714
500
(1,409)
(35.761)
(9X,274)
(97,714)
(595)
(2,725)
(95)
20.000
I I rJ.IK)01
I i),000
251.644
(243.753)
7.891
TOTAL FUNDS
327,441
1335.9891
(8.548)
Total fi￿dS Carried fonvard reflect not oiily th¢ Icvel of reserve5 considercd prndent by lh¢ trustecb bul also Ihe
timing ot. grant income received. Income is rcqulred to bc rtcognised in the year of cntitled rec¢ipt bul may not
actually be spent until the following fii)ancial ycar, wherc thc fiinds concemcd will reduce accordingly.
or example. tlie GCVS Wellbeing Fund (formerly Friday Feeds} rcccivcd incomc in thc year which includ¢d an
amount of £ l 0,000 which is earnurked by tlie tunder for spend in the 2025126 year.
Page 18
continued..

Senior Centre Casllemllk
t t the Fin&nelAI Statements - contln
rch 2025
17.
EMPLOYEE BENEFIT OBLIGATIONS
The charity made contribiilioiis in the year lo a defined contribution pension scheme, in compliance with the
rcquiremenls of th¢ auto-enrolment rcgulalions. Contributions in th¢ year amounted to £3,750 (2024 - £3,700),
with no outstanding contributions payable al the year end (2(124 - nil).
18.
RELATED PARTY DISCLOSURES
No donations werc madc by the Trustccs during the current financial ycar or the year to 31 March 2n24.
19.
ULTIMATE CONTROLLtNG PARTY
Thc Senior C¢ntr¢ C2stl¢milk convcrtcd frorn a company limitcd by guarantee to a Scottish Charitable
Incorpordt¢d Or&yani￿tI0n (SCIO) in 2015, and Lvnsequently has no sharc Lapital. Subject to any brcaLh of thLir
Icgal duli¢s scl out in thL Charities and TriibtL'e Tnvesimenl (S¢olland) ALt 2005. the mcmbcrs and rrust¢¢s have
no liability to pay any sutn5 to help mLLt th¢ debrts or liabilitikns ul the SCIO if i( wound up and thus. in the
opinion of the trust¥¢s, th¢ chaiity has no ultinuic controllins party.
Page 19

The Senior Cemtre
tl milk
Det8lled Stlllenicnl of Tr'inancial ilLlivilles
forlh Y
ar
ded 31 March 2
2025
2024
INCOME AND ENDOWMENTS
Donations and legA¢les
nnalions
Mcmbcrship fccs
120
8.039
9,380
9,380
8.159
Olher tradlng aetlvldes
Fundraising cvcnts.
Cafc takings
Ciifc subbidy
Room hire
S14,￿2
44,385
5,062
2,415
55.454
39,893
5.496
2,555
109,864
11)3.398
Charitable activltles
Grant¥
270,214
215,8114
Total In¢omlng resources
389.458
327.441
EXPENDITURE
Other tr&dlng A¢tlvltles
Purchasc8
27,570
27,665
Charltable aetlvltleB
Outin8t•
Transport
Activities
34,046
9,852
14,500
35.724
11.558
58,.398
52,612
Support costs
Management
Wagcs
Social security
Pcnsions
Insurancc
Light and h¢at
T¢l¢phonc
Postage and 5tationcry
Sundri¢s
Repairs & maintenan¢¢
Clcaning
Training
Improvcmcnls to propcrty
Fixtures and fittings
186,363
10,12
183,967
9,136
3.700
5,472
16,-186
9,269
2.525
7.467
6,214
2,764
1.685
833
576
2,693
21,0fi9
8,618
1.842
6,644
14,749
2.816
833
1,469
260,974
249,994
This pag¢ does not forni part olthe statutory financial slatcmcnts
Pag¢ 20

The Senlor Centre Castlemllk
D¢tallcd Statement of Flnanclal Aeilvities
flir illi. Yi'ai. Endcd 31 March 2025
2025
2024
Management
Governance costs
Examination f¢e
Profcssional f¢¢s
GCVS charg¢s
3,120
3,360
840
1,518
1.810
4.930
5,718
Total resourr¢s cxpcnded
351,872
335,989
Net In¢om¢l(expeDdltur¢)
37,586
(8,548)
This page does not forn) part of the statutory financial statements
Page21