RFGI.STFREDCHARITY P4bMBLR: SCY127449 enlor LlnatJrtitll.l..EJ0ao.LSIaLemtD TALth.oyrllthl J.1 M¥rolLI
The Stnlor Ca¥tlemilk f h Flii 26 Chal$ Report 2025-26 Report ofthe Trnjtets l#depeDdeDt 8x•mln¢r'8 Report Stst¢m*nt of Fltt#ntl#l Attlvltl¢s BAl•n¢¢ She¢t Notej to th¢ FlnanelAI stateents 10 Detllkd St#tement of FIDanelal Actlvltl 2a
The Senior Ctntry CastlemSlk hAlr's Rt rt 202&26 Having Lompleted 3 fv11 y(grs Ch&r nf Ihv Scnior C¢nlr¢, I continue lthk on in ddmiraiivn at ihe dedication. hard work and ellufl 8iven by our ctre Maner, Mclanie O'Dnnncll and her fabuli)us team uf Lore staff, volunl¢cr5 and true¢S. l arn so pn)ud (It'iheir dediLarion tu ¢n5uring ihL' success and the devclopmcniofthis fanta51ic facility. What 15 offered ti) mLThiKrs is a much-needed social resuur¢e. tULklin8 w>verty and isol4Llion hy providrng a wami. safe and wclcumin8 %roee 5 days per WL%k and ocLas1ol weekends 4longsid¢ healthy nulrili()u8 meals and a¢iivilic%. Thi8 has d triple impuci f(Trr the mcmheTS,' nts nccd to cook or tum on htin8 during th¢ duy and Ihe cxtra special part is Lurnbating y)Lial isolaiton and lonel&n¢%s. Surne memiK'rs ctbmc th th¢ Centr¢ everyday M(Inday lo Friduy ab this 13 Pn%8ibly Ihc only lime th¢y Lxn in(eru¢t with oiher pe4)pIL. LvcryonL S situation i% dill¥renL and ri is imper4tive tu ensure w¢ continue lo fo¢us on uur MeME.rShlp, dtlivering aLiiVitILS ol'inlct und ellsuring Lveryonc 8cts inv()Ived. w@ve just complLlcd our third.year vital fundinB tinm tilas&J()w City Coun¢il, Cummunitics Fund, und we uble lo Lommen¥¢ ihis year sc¢urL in Ihc knawlLxlge WL wLYb Ah1¢ tu keLV Ihe whLrl% tuming in ihe L Lnlre. Opcning the door4 and ¢overing tliL muLh-neeÉtLJ yalariL¥ of * LY)uplc of L()Te %lalT alimg8idr sccuring an uddilional 2 yL'ars of tjiy Lx)Iw'ry lunding. we werr itble tu keep Ihi AL'tivitie& ¢lLL%S¥S and unothvr (hTeL stsll. MMrI 80in8. I'hL' remainder of sthtl., CafL und Lla%sLS I SL%siftns are lunded via Dur own inil)mL 8enerution whiLh musl hL highli8hted and prai%LYII 'I'hL kindness nd %urwrt i>l'our m¢mhLrship 1% Braielully apprcciat¢d. In dItiOn to lh¥ alx)vL funding, WL en'r¢d intii ()ur %eLI)nd yLur unrLslricI fundin¥ viu ihL ljank i)f 5c(Iilynd F'oundaiion which wJ5 ind(,d a hu¥e tKX)S¢ i<) the C¢'ntre and alTurda us thr i)PFX)rtunity lo ¢i)nlinue lh¢ empI(?YniLt ()I' our T)Lvelowi¢nl & In¢lu.%iun l)ffer. 11 lo Ihg planning <)fall acliviiie.% and pro8rdmin¢% ul<)ngsidL cnabling Ub lo L¥rry nut vi¢al mainw'nanLL wiihin IhL' LenirL, purLhase nLeysJry ¢qUIPmLnl and undert£ikc vilal trainin¥ l()T Stall. And voluntLLYS. The CL'Nre hus fli)urished by c(Trn(inuing KKure lon8er-tL'm) funding, providin8 a divtyse ran8L of ttiliviiiLs to suil nur cv¢r-inirea%ing m¢mber5hip and ¢h¥ <)ngoing dcvelopment ut our Ri)ard, manu¥Lm¢nl, s¢un', and vuluniLLYtng .rn. .1 his year WL li)cu.isul ona. u¥Min on applying tv CIl¥s¥uw Llty C,vU11 und Ili¥ I,nllery tor lar¥L 8rants lo sccur¥' a fyrth¢r 3 yellrs of liJndin¥- ix>th wcre %uL'Lts81ulll 'ro say I hav¥ ¥nji>yLd th¢. pa%1 ILW yLuf$ 44 C'.huir is undLrstsiemi'nl and %harlI the L.YienCL with the other Tru.%leL'5 ha% bLrn incrediblL. 'I'hc wi)rk goinB on k.hind thL' sLLnc% iy rl'markdble with ¢h¢ hxr(I work and didiidtion ot. Munayer, Meldnie (I't)i)nTK.11. wc Lun en%ur¥ ihL cen1. m()VLS (Trllwdrd8 und upwurd8. Wi i)Ifer suppi?ri li) MLlaniL bul her kn(¥wlui8c and coinmitmL'nl ¢0 IhL CcntrL'. 8uinL¥J in 24 Yr3 oi Ihc helm al80 rcussure% uy wilh thi pr(iwe&% of th ¢h¥ Cenirc ond 11$ mLmh¢r5. 'inally. I would likL Its say a hu8¢ ihonk you lo all %thtl', v(Ilunleers and &lakchi)IdLY% invvlvcd in making the Centr¢. Ihi suL¢¢s8 li dnd will Luntinuc lo ,. -l-hLir en¢)5 dii nul 80 unni)iiLc4 und thL' L¢ntr¢ would n(Il be dblL l() orKYaie wiihnut their S1%nLe ¥nJ mubh n¢edLQ.8UPPL)rt. A8ne8 C.umpbcll Chair Pd&¢ I
Ire Castltmilk arc The iru5tcc$ wescnt IheiT rctx)rt with the financial stalemenis of Lhurily fvr ihe yvar ended 31 Mdrbh 2026. The trustees have thc prowi8ii)ns of Accounting and R¢nIng by Charitics.. Statement ol. kttutnrntTrded Prdaice lithle to ehdriiiL¥ prepuring their o¢¢ounLS in acLtsrdan with the l.inonctal Rewrtin8 standard appliL2ble in the IJK and KLyublic ol'Irelund IFRS 1021 leff¢Ltiv¢ l Januury 20191. ORIEcfivES AND ACTIVITIES Objectives gnd gims '1Th¢ 9rganilI1<)'s purpos are.. ThL pn)vision of reLrcaiiDnal fkicilltie%. or th¢ or8aniqation ol. reL'rcational aetivilie8, wtth the object of impruving the Lundilions ofiile fur ihe oldLr residonts (>t'C&silLmilk ILS ¢Viron8 I'th¥ ()PLTuiing Area'l.. 'I'hL TLliel' vf those oldL'r reSId¢n of thL Operating Arc&. in ¥j by rcwn of ago. ill-health, disability. f¢nan¢i41 hard%hip or i)Iher (li5udvantagL: and ThL advyncLinent ol. ¢duLaiion and trJining ol. th()¥e older rviidents of the OkKrkKing Area 1rtIlY10rIy in connvLlivn with SULh Skills will prurnole pcrsonal devLlopmenl. 'Ih¢ obje¢¢s of ihe Lhmrity hav¢ N)t than¥LYI durin8 th¢ yc4r under rLWiLV. SignlflcAnl vtlwitlej I'he .1 u)nsider thut thc puty¢)y¥% and ()bjcets' of ihe charily ouilinLYI dEove have bL'im mel in thL yLar duL to the serviLx's pmvidLd by thL. (:cnlrr. l(IgL*her with the acLiviiiLs and pr()jLLts' undertaken fror manb¢r% lus outlinLYJ in the Chuirfs RerM>rtl. 'I'he wurk perll)rrn hy thi ¢hariiy in Ihc year has LxinttnLied to enhun¢e thv IivL5 of oldLY T¥'$idenis' wi¢hin the Ii)cJl 8reu. with thL Centre L(linu1n8 to prlivide a t()1 )Int l(Ir thobL residits lo improvL hvdlth. independ¥'nL'e and Wcllbtri. Publlc benellt The ehuyity meris thc definition ora public bctt¢lit Lntily under FRS 102. Volunteer4 ThL charity madL' u¥e of v¢)lunteer¥ in mony ()r its. activiiie¥ ihruu8houl Ihc pcriod. 'I'he iloard wishe4 Lu L'xpre%¥ Ik'ir 8nilitude li)r Ihe w()rk Lurried iiut in thL pcriod by Ihu¥¢' vuluntsx'rb und IDok.% li)rward to their i(Intinuing und valuablL abyistsnce. FINAP4CIAL REVILW Flnanclal posltlon Th¥ finunLial stalem¥Is folk)wln8 thi.s rcwrt show ihc overall tx)Sltion of the ¢harilabl¢ compdny a5 al 314t Mmrch 2026 and ils inwme L'xpendilurc for Lhc ycar fflduj un that dale. A number vl'gran15' wcre reLL'iV¢,d durin¥ Ihe year Lov¢rin¥ dilTL'r¥ni parts i)I' IhL Lhurity's osxyiili$. ioiallin¥ £259.514 (2025 . £270.2141 as outlincd in thc n{} w th¢ finanl1 statenienis. Takin8 Ihis inio &LounL inL()min8 rewur8 fT(?m donAii(>n5 4Lnd IL%11¢$ Jtn(iunlcd t() k2bll,834 121125 £279.5()41 in the Yr. ('.Jlé taking% %ubb'idiv5, inLomL genLr#uon, nd r(x)rn hirL' tot#lling £IU6.045 12025 1IIN,¥641 in thc yr au8ment¢d thig t(> rrt)duce lolal inu)ming r¢b()urce5 of £374,117912n25. £389.4581. Re8(?urcLS exritnded in ¢hL yr lutslled £758,608 12025 £351.K721 as detailed w(thin the Stalem¢nl of Financial Activitia%.'I'hi5 prTrJuccd a surplus in lh¢ yLar ul-£16271 {2025- £37,586). Consequenily. at the financial year cn4 the ¢h8rity ¢olal rc8crvo% ol. L226.654 12025 - £210,383) which Ihe Trvsitts Lx)n5ider be sulL1lnl finLIA1 hL'udrtx)m in light ot. c()nlinuin8 wojects {and cxpenditurc commilted 4nd anliLipaied IhLrconl, and to ¢ov¢r th¢ ongoin¥ mandgem¢nt and suprx)It el>8L%.. ornc ol-thL grant IllLM]mc rcceivLd Irom lund¢rs is awdrJ¢d on ihe Lalendai. yvgr 5)s, rather than on thL charity's yr ¢rtd of 3 1st March. As %uch. tundin8 can bE '1yl and r¢Lu¥ni5Ld in this linancial yvdr bul will be spent in the t)exl year. Prinelpal fundin% sources The charity conttnued 10 r¢ly on granl ina)me ils prinLipal source offijnding in order to meet its objcLttiv&s. Page 2
nior C sllemilk R$JJo of he Tru tlht.yt r En FINANC.IAL REVIEW Investment polity •nd objectives The LX)n5tiiution now confer8 inve51mcnt powcr.% on the Iard l Tuslees. Howev¢T. the charity holds no Such assets and have now plans to invcsi Ihe Lharithl¢ fvn(ts in such an inve%trncnl at this point. Restrves pollty RcscTVeS in the balanc¢ sheel represent acLumul4Ltcd funds. ori5ing from operating results to dale in re[ln lo the the vdrious K8triLXed fynd unresiricled lun&% within thL charity, which arn. mainiaincd at varyin¥ ILyelg to q)ver fluctuatii)ns in inLMlrnC and extLnd21ur¢. to allow lor any unexpLTted major LxpL'nditure requirement or to miiigai¥ uny dccline in ihc ovwall finanLiuI environm¢nl, As outline4J clsewhcre. Tu¥rv¢% on a Pdrticular lund mdy appLur tr) LE higher than cxpeaLd 41 Ihe year Lnd, whcre lunding is awwded Pwflway thr(>ugh the ycar and Uamrkl fur disbut3L'mLnt in th¢ twelve mi)nth5 fi>ll()wIn rectripi. 'I'hL LxiEvd are lIrId thlll th¢ level of reKrvc8 retain¢d and refl¢Lty in the tinancial 81gtemcnts aro sutlicient 8iv¢n ¢uTrrnt 0tion rLY]uifL'ments. Colng coneern Aller mthking appmpridtc enquirie% the InJ5tee8 have a Teawndblc exw8tiun that thL' charity has adL¥uaiL rOUrCeS k) continuL in (TrperaiiunAI Lxi$ieniL for thc forcyceablL lutur¢. I'i)r thi.s rca%on, conliDue i() ydopt ihL g()ing concem hwi5 in F(eparin¥ the linanbiul &thiLrncnL¥. Furthcr detuils reBtwdin8 the aduptitsn ot- the ]ncC busiy Lan k. found in the aLKounting puliLie5. Applicutiuns tor funding ¢nniinuc lo bc mMLk. . for cxample, an appliLdtion to thL' PeiiplLJ5 1)o¥tcThJe l.otlery is burrently in PrUesS. Lll(ms wurce h¢r, uddilionul funding c(TrntinuL' LIPQCL., ulony wiih IhL need to l)eL'(xnL rrtorL finBn¥i#lly ¥u8tuinablL Ir()m inwfflc yenLralioTr knwLv¥r. ¥huuld thi% civi fur1n¥ ce£w io hL availublc ai IhL ILvel% ¢urrently brin¥ re1¥¢, the ¥LrviLL'sollired by lh¢ lhillY urL lik¥ly iu IK. Lur14ilLxl. with 8tAllin¥ I¢vLls and llctiviti&4 rcducrd ucrding1y. FUTURE PLAIY.S 3 yLiir% (icc fundinB . 3 Yets Li)IILry liinding securL%I Variou% f)Ihcr appliLillivn¥ in pro8r¢%s for uddilivnul revenue L(ISt% (J30% in lust year (trf'312C27}- £50,(MJDI Applyin8 1(} CiLL Nei¥htK>urhoL)d InfNsifuLlure ImprovLmLnl fund INIIFI centrL impri)VLmtt)i¥- Capiliil lundlng - Ncw lknilLr/ h¢atin¥ %y%L'm Light replJ¥emLYII C.'hang¢ all Lurrenl tlu(TrrL'bLcnt¥ t() Ll.'Db wilh Ssr¥ limprvve energy efliLicttcy & more CLX) tkiendlyl C)utdiK)r spaLe lundpIn8. It¢dLw¥lLipminl i)ut5ide LLntr¢ {ncw road %yslcml has %i¥nificantly MduLcd our oul(x)r ¥pace I gurdrn area. Trundln¥ bein& 5()U8hi Ir(im NIIF i() r¢inbtal¢ SLxiiin¥ I plantLYS 18N'¢nery. BollDJ I myneMent toGus will ci)nlinu¢ tv on funding & vTt818t4ff I volub)teer I Mcrnr supp(rt to ensure c¢nlr¢ continu* t(? thriv¢ and All are wclcom¢, sarc & inl()mied. STRUCTURE,COVERN&IYCE AND MANAGEMEf4T Governlng document 'I'hL charity iniiially operat¥d an unincorporatrd a58()ciation, thcn bccame inci)rrated a% a company l?mitttl by 8uaranlce defincd by Ihe LL)rnpaniL's Act 20061 on 12¢h May 2008 until 17 June 21115, at which tx)int il Li)nvvrted t() a SCIO with Ihe apprvval ()I' ()SLR. A nLv Li)nstiiiJlion uth)pied * thi5 winl, whilst the a8S¢ts. liabilities dnd LhaTitsthIL 51alu% orth¥ limitcd company re Iran.%lircd to thL SCIO. Pag¢ 3
Th S¢nlor Cethtrt C45tleJnllk ReL)WJI.lhCDs£ for the Year Ended 31 Mareh 2026 STRUCTURE,GOVERNANCE AND MANAGEMENT Recruitment and Appointrnent ofnew trustees 'Ihe con%titution contains all r¢gulations re1ing to the number, eligibility. eleLiion & re-election. retirdl attd tsf officc. ThL individuals who signed the ¢haTity tn¢8tee declardtivn fumis which accompanied ihc appli[10 for incorw>ralion a SCIQ Shall be deem¢d to have upwin by Ihtr rnetnbcrs charily tru51ees with etTe¢L frum ¢hc date or incoqK>ration. At Lh ACJM. tho m¢mb¢rJ may elea any member lunlLss dL'barrcd from memhet%hip) kn b¢ an ¢rustee - elec trUStL mu5L bc mcmbers i)r i1. organi%lllion. In th¢ ¢v¢nt of an el¢bied cL'thsing 10 hold bULh office lor 8ny re&%on ktween Atims Ihe ix>ard muy app)inL sny olhLY mcmbcr (unless defyar1 ftx)rn Lhurity ITU5teel ts) Iho ard in thLir pr¢ a5 LILLted thJsw' until thL' nexl AGM, whLn thc pLrson Jprx>inted shall retire from ofrfi¢c bul mlly then be clLLLd by the rnLmiK'rs. In oddition. the Mard muy at any limc uppoini any r$On {unlLbb dLbarrL'd fr()m being a charity tru5tc¢'l to bc an 8ppi)ini(xl 'I'hL buuTd may ot Qny lim¥ Icrminaie the upwintmcnt uf an aptK>intoJ tru$lee. A pLr50n will mt . ¢ligible li)r Llthcr clection or 4PFrf)inIm¢I y u InJffle¢ ifihey are ¥mpl(>yLL ul'thL ()rganisllii()n vr di¥qualilitsJ trum Ing a Lharity truslee undL'r Lharili¥s and'l ru$tee Inve%tmLnt Iswtlundl ALI 2005. AL kn,h A(yM, ull vf thc elec tsvS1 mLL$t retire fn)m ofticL bui may ihen be releCtj up t() 5 yefyr8. An LILLtL'd trusiet rL'iiring ai an A(iM will deemed ti) huvL bL'Lf Tc-clected unle4 they huwL udvi4cd ihL, ix)ard prior til thL wnLluyion i)I' th¥ A(iM thut Ihcy do nol wi£th li) r4upinI¢d as a bharily trubtCL'; or LILLlion w&s hLld ut the A(rM and Ihvy wLrL nut ami)ng lhu. ¥[eL¢Vre•C1ec'lCd thruu¥h that proLe%s. A ¢hurity tru%iL' will auiomaiiLXLlly CC t(> hold i)IfTr¢¢ it'hclshc.. I>m¢.5 di8qualiliLd Irom bcing u Lhurity irwsl¢e under IhL (:huriiiey and I'rustee Inveqment l%eoil&ndl Aa 211U5.. b¢¥om&% inLupuble lor me(li¥#l m)n% i)I' Lurying out hislher dulitt% ¥hurity iru¥iLc (Fnly if h9.4 cvntinucd (ur is Lxptclvd lu Luntinuel fi)r J F&ri¢xl vfmore Ihan rnunth5.' Is an l.'lecled TN8i¥e and 1() be a memhL'r (>l'ihL or¥an1.lin', 1% un Apwinted"frusLr and hi%th¥r 4pwintment i tenNinalLd by thL Trx)ard; . t¢cixn¢% #n Lmploytt i)I'thL' (Trrgoni%ati()n', iVC5 Ihe orwisuiion a n()liLL of rL5ignation. %ignL¥t by himlh¢T; 1.4 ab5Lnt Iwilhi)ut ¥uud Itasvn, in IhL opinion nf Ihe Ix>drJl fr(xn MOTL than three wnseculive mtttin¥s of ihL ts)ard bul ()nly it'the tNIHrd rLwlves lo rL'mov¥ himlh¢r fri)m i)IIlL. 18 Tem()VLXt Irom i>lliiK. by re)luliiin vf ihL knard on Ihe uruund¥ ¢hJt is ¢iin%id¢red to hdve wmmiltd a rnalcTial breaLh i)fihe Lode (Il'L()nducl Inr charity truslLLS Id% rcferred to in LldusL 73 L)t'thi ¢vnstituti(Inl', 15 removLd OY)m orricL' by rClUtion ofihu tlra on the gri)unds IhHt hrjbhc 15 cun5LdL'rcd to havc been in scrious or PLrsislLmi hrvaLh vf h1c duliL5 undLr Sli(>n 6611 l or 121 Ill- the Chariti&% I'rustLL InvLstmLnt lscotlandl Act 20115: vr - is removcd fr(>m oifiLe hy u r¢wlulion vl'ihL rnLmbcr5 Passed a mem5 MIng. The Trrg9ni88tlthn rnU5t huve at le&%t lour trust¢cs and 8 mthimum ul'tw¢lv¢, with not more Ihan six clcctd tsw5tce5 and not more than %ix aprM)inl¢xl trustL*s. Tru%Lees m¢ apini vne of their number for th¢ offiie ol. ChairpeN)n, in uÉklitiun wilh any oiher oiTices whi¢h the bDard may considcr appropri#tL'. All olliic bear¢r% will to hold thal ollice dl Ihe LonLlusiun i)I'wa¥h AGM bul muy then bE rc-clccted. ()tfi¢e bcarers will ccasc to hold their FK>%i(ion il'ihcy cc&8C to be a LhariLy trusiee or c?rt prvdurtion ul a 5ignLd noiice i)f fL%ignutlOD. Pagc 4
Th nl r Cenir¢ C$51 rtoftheT or the Year Ended 31 MArth 026 STRUCTURE,GOVERNANCEAND MANACEMENT Orgxrttsytlonal strueture Thc day to day runnin8 of thL compthy is the duty t)l- emplvytd Centre Manager who r¢wrt5 4JireLily lo the Btrard and has a wide range r¢sponsibiliiiU wvering Ihc implemcnration of policy. recruitment and irdinins ol. svJll'. linan¢ial managcmcni. and maykcting & MOtion. The b(Idrd of trusiees govems lh¢ wuject under ihe temis orth¢ Cunstitution wid meet reguluTly to yet wlicy qnd tak¢ all major dr¥isiuns ¥T[lIng Ihe organi5alivn dnd funds. including the seLtinu of r¢mun¢Ythiiun. 140th thc C¢nlr¢ Mdn88cr ond the members of the b(1grd ol. Irusteex tall within Ihe thfinilion of key MAn¢m¢t pcrsonnel in th¢ linancial sthtcments. Inductlun and trlnlng of new trnstees Th¢, policies ol. Ihl Lxxnpany l()r the induLtion and truining of n¢w Board in¢mb¢rs tailored to sutt thi knowl8¢ gmd expLYiLY)LL ul-the aprK>inl¢L. Key management r¢mun¢ratlon K¢y mono8ernLnl pLr%onnLI remunera(ii)n 14 u¥rLLd by thc'l TU5le&s and reviemrd Unnu1Y. REFLRENCE ANDADMINIS'I'RATIVE DETAILS ReRl$ternd CTh#rlty number 5(.'1)27441) Prlnclpnl Addru$ 61 D(iu¥riL T)rive (11%0W G45 YAI I I'ru$tees A¥n¥y C'.umpbell Chdirpcrstsn 8ylvid l.ynn N¥ury'I'reasur IILILn l.'anrlly MarBorei Millm#kir F.li7.tibLth MLC'drtnL'y l.ranLL5 MLMiLhoel Centre MaTrA%er MelaniL, O'F)onn¢ll Independent ExAmlne tiille8pie & Andcr5nn 147 Ruth sirect G2 4SN Bank¢r 'I'he COperatIve Hank Pn Bi)x 25 Sk¢lm¢rsdole WN8 6WT STA1.P.mF.T OF TRUSTEES, RF.SPONSIBILITIES Thc trusieL5 arc rcsrx)n%ible Inr prepdrinbT thL' Aiinuiil Rewit and thc financial slatcmcnts in accordancc with applicahlc law United Kinkjdom ALLuuniin¥ Siandards IUnil¢d Kin¥Llum (ienerdlly Accepith ALLY)Urtting PractiLcl including rinanLial Rewrtin¥ %idnddrd 102 ' 1'h¢ F'indncial R¢tK)rtirigT Sianllard dppliLable in Lhe LK and Republic ul'lreldnd" Pagc 5
srATEME14TOFTRUSfEES' RESPONSIBILITIES- toil¢ined Chariiy law requirts lh¢ Inisitts to prepare financial stBtm¢nts for ea¢h financittl yur. Under Ihat law. tht trusl¢¢s have el¢¢¢¢d ¢0 ryepwrc the fi&1&1 Jlalements in 4c¢LKdao¢e with Unithd Kingdom Generally Acc¢pi¢d AcCn11n Ptr (Unid Kid0M Acco¥nting Stsndard5 gnd appli¢Dble lawl. Under Charity law the Iriisie¢s mujt approv¢ finwKi&l s¢athM¢n unless they are sali$fKd Ihwl tli¢y give a In llnd fair view of thc siaie of affAirs of Ihe Larity of ihe incomith¥ Tcsour¢4's and appli¢aiiun of resourccs. including the in¢ome wid ¢xJKiidiiur¢, of Ihc charity for t1141 pcriod. In prtpariii¥ Ihose finfyn¢ial sthi¢ments, Ihe trusttes are rniuir¢d select $Uilable ll¢CQUnliry plictes and Ih¢n apply th¢m coMi5tenily- rfrbservc the m¢ihod$ tsnd prin¢lples in Ihe Chariites SORP. mokc juduenicnts and ¢stinMles lh¢ arc )rtable and pr1¢t- pore Ilie finAncitsl 5th1ements on th¢ Boing con¢¢m basis unless il is in0pprcvie presume the chty will conlinuc in business. The Iw3iee5 ore r¢spon5ible for keeping prow o¢coiiTrling rccordg wliich dlsclose with rLYsonabl¢ ac¢urncy al ony lirne th¢ financtal p05iiion ofthe chorlly and ¢ftRblc Ihein lo ell$u Ihfti Ihe fingn¢iNI 51oiem¢nis Comply widi lh¢ Chtyriiics and TN$i¢¢ Invesim¢nt IScoilAndl Act 2005 and T1ie Chfiri11¢5 Ac¢i)unls IS¢oilandl R¢uulaiion5 2006 llm¢ndedl. They Irc lllyo responsible for saf¢¥uardin8 Ihe llssei$ of Ihe ¢li&rity wid h¢w¢ for thkin¥ reo50nable Ste f¢w the prevejiion 4nd deitction of fraud other inrgulariiics. The Examiner, Alun Johnsti)n¢ B.Ac* C.A. of GilleJpi¢ & AnderSL. Ch•rtertd ACCO01 hA5 expr¢sged willin8nESS to ¢oniiDue in otTi¢e. Approved by order of ihe ofirwlt¢s on 24 Au811$12026 and sigrKd cffj 11$ behalf by". Agne¥ CAMP11. Trusi¢e Page 6
ort to the Tr The Senior C¢n¢r¢ Casthmllk I rwrt on the acLY)unis for the yw cndcd 31 March 2026 sdout on page5 ei8ht to ninet{. Respe¢live rupon5ibilitles of in2stee5 and exaffllner The ch(trily'5 Irustees are reswisibl¢ fvr the pr¢yaralinn i)r ihL acLx)unts in accorthnce with the terms of Ihe Lhariiies and 'fru51tt InvLsimenl Isrotlandl ALt 2005 ihe Charili¢5 A£rouniy IScotlgnd} RL¥ulHtions 2(KK> la% amLmdcdl. 'lThe charity's trusttts con%ider ihdl Ihe audit qUireMt ol. Re¥ulHlivn IQIIMal IL) Icl of t. Axounl8 RLgulation5 d()cs not apply, li is my rnsibility to cxaminL Ihc aCcn. &4 rwuired uDikT Scction 441 Illcl ol'th¢ Aci and Iu 514Lte wh¢th¢r partiLulllr mattors have come to my attention. Bfisiq Of the Independent exmlner'i report My Lxamination wa8 Ltwried out in aLcordanLL' wilh Regulution I l ot th¢ Charili& ALkounts (s11and) Rcgulaiions 20(MS. An cxarnination inLludcs a reviLW (Trl. lh¢ (tcwunling reLL)rds kepi ty thL charity L Lomparison of ihe nIS prcs¢nted with th05c reci)rd8. li al%0 inLludos cnnsid¥rdiion ol. ¢lny UllU5ual items or disclusuro% in thL tILLount& and seekin8 explinuiions trom you truslee% concerning any suih mAlt¢rs. The Pri¥Ur¢S undertakcn do n()t provide d]1 thL evidLnce ihut would bL' TLNuired in an audiL and ci>n%equcntly 14> n()l Lxpre%8 An audit upinion on the view 8ivcn by Ihc account$. Independenl exAminer's Statement In connection wilh my exumination, nc) miitt ha% LUrnC to my al(LtI()n , 111 whiLh 8iv¢s me rLwonablL LtIUse to b¢lie¥e ihut, in thny material rcspKI. Ihc. riNuiremcnl¥ to ke¢p a¢¢i)untin8 records in uc¢ordanLr with S¢¢tion 441 Illul of the 21K)5 Act and RegulaiiTrn 4 uf thc 21X)6 A¢¢(¥Unlx RLgulalii)ns'. und to prepurL UCCI)unts which )rd with ih¢ a)unlin¥ rcLYkrd¥ und to comply with Kegulation 8 01. thc 2(MJ6 AOnIS Re8ululion8 have n()1 bLrn mLt,' or 121 to whiih, in my i)pinion, ttLtiOn $hi)uld bL drawn in vrdLY en4blL a kyopcr undLrslandin¥ ¢)f the aLu?unts to bL' leh¢d. Alun Johnstone B.A¢¢ C.A. 'I'hc Insiilulc Ol'chdnl,d Accountants ol'8Lvil#nd GillL5PiL & AndLYson 147 BJth 8lrLt 24 August 2026 Page 7
Statement r rithancial Activille5 rorth Y Endedjl M 2026 Total runds 2025 Totol runds Unreslrickd fvnd Restricted funds Not¢s INCOME AND ENDOWMEIYTS FROM Donati()n5 and legacies 9,320 9,320 9J80 Ch14b1¢ idivities Charitable activities 51.3(K> 208,214 259J14 270.214 Other trading AL'tivitie5 79.4111 26.627 106.U45 109J64 Tot#1 140,038 234,841 374,879 3119,458 EXPEf¥DITURE ON Raisiny funds 14.263 10.000 24.263 27J7U ChTltsblt a¢tlvltles Charitable dLtivili¢s 1011.745 225,6(K) 334.345 324.3(Tr2 TolAI 123,008 5,(J(X) 35ri,IH)8 331,872 NET INCOMEUKXPKNDITURE) Tr8msf•rs between nd$ 17,030 14.1(X)I (7591 4,10 16.271 37.5116 16 Not movem¢Dt In fvndi 12.430 3,341 16,271 37 J86 RoNcILIATIoN OF FUNDS 'I'nial funds broughi forward 185241 25.142 210,383 172,797 TOT AL FUNDS CARRIED FORWARD 1418,171 28,483 226,654 210,3113 The Th)te5 1<)rm part ot'these finanrial 5talernents Page 8
2026 Totsl nds 2025 Total nds Unttrid Resthcted nd Notes FIXEDASSETS ToTr8ibl¢ wets 12 17.983 17.983 17,005 CURRENT ASSETS Stocks Debtor5 Ch It t•nk Nnd 7¢JO 21.sfll 197.311 71XI 38,962 163.661 14 21,901 18A881 ioj 209.482 ioj 219,982 203J23 CR£DJTORS Amounts T118 due wiihsth on¢y Is 19,945) NET CURRE Assrrs 10.5fy) 201,671 19J,178 TOTAL AS5EIS L&CuRRENT LJABILITIES 198.171 28.413 226.654 210,383 NET ASSETS 2B.483 226.654 210J83 FIINDS unstri¢d Ruiri¢t¢d fvnds 16 198.171 28.48) IlJJ41 25,142 TOTAL FUNDS 226.654 210J83 Thr financlfjl ii¢m¢nt5 We Approved by the Board of TnLMe4J •uthori8ed for iJsue or 24 Au8Wt 2026 thj w¢r¢ siyed on ils behrtifby.. Sylvi• Lynn Newy- Thste The Jjoles fonm part of these fin&rt¢ial staments Page 9
Tb oteg to the Flnncial Stxtementy. ed31 M ACCOUNTING POLICIES Basis (fvf preparing the 1SftantlAI statements Tli¢ SeniL)r CentrL CustIemilk is a Scln rcgistthrd in Scotland and opLY#iing from the prinLipul address as 5tsd tn the 'lruslees Rewrt. The financial staiemLnts relat¢ tr) thc charity &% an individual eniity, with the pre5cntatiOn Lurrency stdled as ih¢ Pound Sterling {£} and to th¢ nearcst wnd. The finat)cial 8iatcmenL% of the ¢harity. which is a puNiL knefil ¢niity under FRS 102, hllve bo¢n prepaTed in AlLrdn with th¢ ChuritlLS SORP 11."RS 11121 'ALOUt1t1ng und Rewrting by Chariii&%'. Sthiem¢nt of RewmmLnded PrdCti¢¢ awliLabl¢ ts) LhuritLC5 prepdring ihLir acL4yJnts in accordunee with thL l.'indnci&l Retxirtin¥ SlanddfLI applicablL in thL IJK rnd RLyuhlic i)I' Iw]d IFRS 11121 l¢ffecaive l 2015y, l.lnunci Rerrt)rtlll8 %land2rd 102 'The FinanLidl Rewrring Siundard applicuble in thL IIK RcwbliL or Ireland.. IhL' Sc<)ttish Chdri¢ahlc IncuTpord¢cd or¥ISatIo RL%ulalions 2011 und Ihe Chari¢ic5 and .1 tw¥tLe Investrncnt (S¢oilandl Ad 2UO5. Colni (y)neer 'I'hL trustee.¥ LonsiLk'r th thLre aTL no ma¢Lrful uncgrtainiics ahnut th¢ Lhurity'.% ability li) Lonlinuc a5 # going wncern. 'I'hL Lharity has u blroiig lnL.C 8hLi with signiliLunL hunk balanLL% lo rn1 ils llubilitlL as dnd wh IhLy fall due. After rLyiewing the LhaTlty's forL'LIL4t% and pN)jLiion%. thc Irosi¢%8 havL u rea%L)nuhlL cxrLxlaiii)n that the ¢h#rily hu5 od¢Nuai¥ %UrCeS ti) ¢x)n¢inue in tspuativnlll exi51L'nc¢ lor Ihe forLseeubl¢ lulure Iher¢.forL' cuniinuL lo ad¢)pt ihL ¥oin8 ¢DnLLm balis iii prL'Pdrin¥ thL5e l1nkLn¥l (l.1enL4. they crttlcHI ¢¢ountlng Jurt¥¢m¢nt$ and k¢y souttes of estlmAtlon uncertqinty In I. applic&li<)n of thi ¥harity's aLLuiiniing p()liLi¢g, IhL I'ru.%tcLs are rcquir¢d lo mak¢ jUdg¥ML¢s. e8tirnates and u%umplinn5 aixwt Ihc Lurrying dm(iunl i)t' &%seiy und lidbiliiie¥ thui ar¥ not reudily appurenl trom iithcr swrLr.4. The eslima(Ls und (¥¢111ld a%5umr>iiiin% &rL' b85ed (>n u hi¥turiLal ext&ri¢n¢L and DthLr fllLXor% ihut arL' cun.41d¢r iv be r¢.livgni. AthuJl Te5ults may dilTu Irom estimaJ. 'IhL SlImled and unik'rlyin8 usumption¥ ure rL'view¢d ()n an i)ngoin¥ b&s18. RiviNinns l(? acLM)untin¥ e4imuleA rLLU)8nixQ in ihL period in whiLh thL' esltmoie ib revi4Lxl whLrc the r¥viyion aly4¥ only that p¢'rirxt. ur in th rKriod ot'the rLVi%i(In luluTe pLriJ% wherL Ihc revision utliLIs IK>ih Lurtrni and lulurL rI1)di. 'I'hL'I rusices wn%idL'r th#1 th¢r¢ atL' nn estimatL, jud¥Lmcnlli vr &Ksumplivn% rnadc in IhL' pA)ccss orp]YIng thc eniily'% uLci)untins tM)licie> thai have u signiticant Ltlirl (?n IhL &mi?unt¥ r¥¥tsgnibLd in IhL AL¢ounis, or .%ignitiLant ri.%k vl. Lau.4in¥ a mAierial lldju¥¢meni t(} the ¢UJTyin¥ amount5. 01. aw'ts und liubiliLiL'¥ Within th¢ ncx¢ rcp)rting PLYlUd. Jncome All inLtsmin8 re>ur arL includcd withiii Ihc sla'M¢ni ut. l. indn¢ial A¥tiviti¢% whLn thL Lharity 18 entiiletl to th¢ income and the amourtt cjn bc quantilied with reanab[C accu?. ThL following S11¢ rK>lici¥s &r£ pplid to parti¢ulHr idtegi)riL.4 01. intt)mL. l)i)nalions and le8ocies in¢luik' income relalins to grdn(I membcrship fcL¥ wid donation& all lully includtsl in the Swterncnt ()r I'inlmcial Acliviiils whLn reL¥itrublL. (Ir15 wher¥ ltill¥mcn1 1% niTrl c(Inditi()nal the delivery ot a spLific pcrf(ImianLc by Ihc Lharity arL fLCi)wiskYI whLn the Lhariiy beLomL5 ut)ndItionallY Lntill¢d lil the grdnt. ThL vuluc of KYViCLS pmvided hy vorun1Lr hds not iKL'n ild¢ in the5L finan¢1 talements. n¢hcr Irading activitic.% include% inrornL Irom tundrdising events, le¢iTn¥ of Ihc premiws and income from Ihc LalL lincludiiig cate %ubsidyl, and arc reL()Vi5¢d when gwds & 5¢fviLe¥ provilkd tsi ihe Lnd uscrs or when the ¢v¢nts' are hcld. JIV thc ahs'¢nc¢ ol- a reliable measuremeni basi5. rcco8nition of thc contribution ot- genepal voluner5 placing a moneiary valuL on th< 5¢rvicey they h#ve wovided ¢annot done and thcrcfore this 75 not included incomc in th¢s¢ tinancial slatemeni5. Page 10 )ntinu¢d...
Castlemllk e FinAneiMI S - tontÉnued ACCOUNTINC POLICIES-eontlnu Kxpendlture Expen$ of the Lhurity aro rc¢ognived when a liability 18 incurred and includes any VAT ihat Lxnnot be tully reLX)veral. VAT is reported 4$ p#rt ofthL Lxpenditur¢ li) which it relates. F.%p(di(llre incurred but not paid in IhL current tinancidl year is H¢LrU into the financi41 siatem¢nts whLYe QPPTOPriaie. Expcndiiure on rai.%in8 fvnds consiyts of the i[Urred in the OperlOn of the Cafe. recognised whcn goods arc invoieed by 5uppli¢r.8 ¢0 ihc ¥harity'5 5alisfa¢lion. Charitable a¢livitie5 LU5ts includ¢ troih direth etssL% in prDviding aaivitits lu mLmt)ers and supwrt bttin thusL manugLmtnt und 8ov¢Ynanix th).%ts' rLquired to keep ihL CLYltrc operatio1 and ihcrcby mcct the charity's charitsble iibjLYlives. Suprx)n Losts Mre alloLatLd wholly tL) charitsthlL aLivilies. Governance ¢n8t% include dircct Tewur¢x¥ eX1nd in ihL gen¢ro1 running of th¢ LhHrity an(1 ure prirnorily a&%(Kiaied with external ¢xaminutivn fet4 char8LS ILNied by CICVS in reltIon io payrvll prepardtion. 'IknL's¢ SL8 Qlso alloL4td entir¢ly W> ch&ritsLble aLtiviti¢s. TRnglbl¢ Iliwj wsets D4)rL¢iaisi)n i& KY(Ivi£kxi at ¢h¢ following dnnual ral¢¥ in order w write orr Lwh ovcr ir3 7{Lted usctul ImpmvLYn¢nts In property I,'ixtures at)d lillin¥% Comput¢r wuiprnenl 4%on c(ist 20Vo un LX>%t 2(J(/n (>n ¢¥)5¢ li 1% ihc 11¢Y ot'lhe bharily not lo consider ii¥ms ofexpLTrdilure ILs¥ than £ I,OIYI lor capiialiliatiun. lThe 'frusteey rLview lJn¥ihlc asset&. un an annu41 bA%i% tv IkirrrninL whcther any indiinior% ut. impaimiLni arL' prcbent und wheth¢'r th¢ iaryin8 valuL ut. Ihe4e %$¢ii ¢XLLcd& the rLV)virnble ami)uni, makin¥ the rL.1¥y41 provision whiK' requircd. S¢o¢kJ Siocks arL valued on a 'lirst.in-fir.s1 1)ut" hosi8, ui (he l()WLr of und nL4 reallbIc vulue, aft¢'r making due allowanLe lorobletE. and 81()w movin8 ItLm$. TAx4ilon 'I'h¥ Lharily is Lxempl Irtsm tax on ils charlibI¢ uctlWi(iL%. Fund acrouoiln 'I'hc charily ci)n.%i8L% ot. a %in¥lL unre5triLL¢d ¥ieral fund whiLth 1$ 8vail8ble for use ai thc digcrc¢ion of thc tIU5tcc8 in furthernnL ol-the 8cneral objectiv(¥ ol'¢hL ch&rily. In uddilinn. therr arc scparaiL rL¥iricttyJ fund5 in wlati1 to 5pccilic pmjects where fllnib. Are rLIVed extndiiur¥ is madL' in line with ihe strict 5pccir1cIOnS of thc Wive (k)nors - ltir thL ycur undcr rcwiew or comparalive yw, Ih¥5¥ re5lriLILQ frund8 dre #b fu11ow5.' Cil&%gow Comrnunitlcs fund. Improvin8 1.ile lund {lomcrly Covid.191, thL Bi¥ Lc>iiL'ry lund, th¥ Lomput¢rs fun¢1 ihe Buildings fund. A8e Six)Iland, thc Law ('¢nire fund, and the GCVS WrllbeinB l.und. Mi)ni¢s recctvcd fr()m thc fJl&%8ow Communiti¢ I'und {Inlegralcd (iYanL l.'undl thnd ihe Improvin8 Liv¢b lunLI are used tu ¥ov¢r the Lof¢ CUSL% ()r thL' CLnirL, includin8 %alari¢% and thc c05L% a&gKialcd with pr(?vidin8 5cr¥iLes k) the members, as illIed by th¢ funders. "Ihc ft(g Lottery lund has Vertl back io it% vri¥inul pUr[X lorwtnisin¥ vibils tv Luliural cvcni% and tiVitI(s for the mcmher% ()f the ccnlrcl lollowing ihc lernwrary communily work k¢n ()n by the chariiy Ideliv¢xy of meals & JLllWltiL& along wilh kLcping in tt>uch with memr$I during the ol'rcsiriLlivn. Page I I c0nlinLd...
The Senior cent Castlemllk Note5 to the FlnanclAI Statements- eonlinued for the YtAr Ended 31 MArch 2026 ACCOUNTINC POLICIES-tnTrlinutd Fund •¢eoyn¢lng Funds Ék'5LribLd 'BuildinB" "CUrnputc wLYe r¢¢eived hiSriallY w pur¢hHse fix1 &4sel¥, with th¢ TerveS being prugr¢55ively reduced each yr by the annual depr¢ciMliun charg¢5 llUla1¢d 00 ihe assets thu fvnded. olgrants received in the curreni And comparative years and thcir purst were &$ follows.. - Ag¢ Scorland.. &ward used ti) lund ih¢ C¢nir¢ ChTiStmas purty. Law CenirL': usLd tv fijnd IhL Ldw L¢nirLQ% Senior Project, - (yC.VS Wellbeing I,und Iforni¢rly l.riday l ea151.. fundin8 lo PTvvide Iree Me1$ ¢vwy Friday for members. Ptnslon costs and other pos¢-retlr¢Ment beneflt$ ThL Lhurity upLrutLS u dcfinvd Luntribution PLnbion bLhwne. (wntrilwtions Yable io th¢ ¢hariry'5 nSIOn heme arc ch4r81 w thc StJt¢mL'nt ol. bin8nLial Activiti&s in the period t(} which thLy fLlatL"'I'hL fLIa¥j liabilily and exFense are allocaied Eween lund8 in linL with thL tTLatm¥nt dth)pkd li)r All payroll LM)5 ithiaining th¢ ¢mploy¢e Financial strumentS 'Ihe Lhariiy has no (x)tnpl¥x linymcial in.81rumen¢8, hui dr hald ba$1¢ finan¥i41 in.strumenLs (Trf c&%h at bank and in hwid. dcbiors and creditor$. ash ai bank and in hand is InLILed with any owerdr8(15hown within curr1 liabiliiies, rtcognised ai hi¥itsric Oihvr detXvr¥ orc initiully rLxo¥lli&LYJ at trnclI( priLY and $ub$equenlly Me¥rLY1 al ami)rti¥¢d CLbt u4ing ihL ¢.IYicLiv¢ int¢re81 method. any impoitThent fi)r bod d¢bts I¢xLLPt wh¥rL. the ttreet of discounting would be immJiL'riul. in whiLh aLSL'. oihLr L,b¥r5 $tl Hi lost l¥sy irnpaimientl. Similarly oihcr crrdit(?r8 are inilially I1BniSed at tran%uction kYiLL und %ub.%e4uently me8%ura a¢ am()rtiied )st using thi tIrivE iniir¥st m¢Yhud, any impJinnLni li)r nnn-paymLnl IcNLrpl whLrL thL Lllict ol. di¥¢ounting wrjuld he immaicrial, in which Las¢. (>ih¢r crLXtitm ar¢ stot¢d ol impaimi¢nt. Employee benents ThL wst Dl. cmpli)yce FL'nLfiL% to whiLh LrnployLL hJvL Ik'Lx)m¢ enlitled rL'suIi vf sLrvicL r¥'nJirL'd 10 t. ¢Mtity during Ihe rerA)fling 11) rLKI)gni%id and to IhL pll)lii and lo%s aLcounl in ihL PLYI()d lo which thLy rclutc. Provlslon for Ilabllltles A pft?visii)n is initially rew8nisLxl whcn tIK'rL is un ()bli8Utio)n al the hlthn¥¢ bh¢¥'t d#iL £LS the re¥ult lif M p¢ evenl il is pmbablL Ihat IhLYe will be lh¢ Iransfer ol- lund% in 5L'tIILmLIii anLI thi Jmi)unl i)I' lh¢ obli¥ylll)n can e%limated reliably. Th¢ wi)wiii(>n 1% %ub%LyULnily Ine&4ured by plaLin¥ a char¥L d¥uinsi ihe J)r[lS1on i?nly lor LXdl1rL. lor whi¢h thc pwvision wa5 ()rilAdIlY rL'i()gni.%¢d. DONATIONS AND LEGACIES 2026 2025 MemtLTh'hip ftt5 9.320 9,3110 Pa8e 12 coniinutd...
Th 5tlemilk QL the FlnAneial St*temtn OTHER TIL4DINC ACTIVITIES 2026 2025 Fundraisin8 events Cufe takin8S Cafe subsidy Room hi 58,059 39,772 5.554 2,600 58,002 44J85 5.062 2,415 IIK>,IH5 109.8 INCOME FROM CHARITABLE ACTIVITILS 2()26 2025 Actlvity Charitsbl¢ a¢¢ivitie5 Grartts 259.514 270.214 Cjrants receivcd. Includ in (he aknv¢. are folluws.. 2026 J)25 A8e 8wtlund tJh¥ IDttery Q)mmuniticy Flmd (il&%gDw'y Council for the Voluntury Sec¢or Are4 P4rtnLYship Bonk tsf Swtland EMp0r Foundution HOML STURF. + M()RE The W(M)d Foun(laii(In YPI Independent A¥¢ UK Other small gr0nL4 1,500 97,(M)O 97,714 111.(KiO 100.()( 97,714 io.joo I,(x)u So,0 so,oo 3,(WJO 30n 259,514 270,214 RAISING FUNDS OthtrtT•dlng aetlvltles 2ts26 2025 PuwhasL'S 24263 27J70 Pw13 continued...
lTh¢_ iorc Itmllk tts to the FlnAntlAI Statements- eontinued 31 Marth 2026 CHARITABLE ACTIVITIES cosrs SupÈx)rt nvlv 71 note 81 'I'otals Chorilable activitie5 63.885 270,400 334,345 DIRECT COSTS OF CHARITABLE ACTIVITIF3 2026 2025 Ouiings Trnnsport ALtiviti J5217 ¥.396 20,272 34,046 9,852 14.500 63.885 58,3911 SUPPORT COSTS Governance M8n88emeni 'I'otaly Chtable 4K%ivities 263,121 3,332 270,460 Supwt w$t8, Includcd in the a)V0, are li)IIow8.' MaaRe¢t 2026 ChoritublL activitiey 2023 ct5vltie8 Wag Soci*LI cUrity Perksiun¥ Insurance Li8ht and hetst re]Lone Pv51oge und S11nY SunJri¥s R¢[irS & mJintenan¢e Cleaning Deprcciation of tan8ible and herita8¢ 11SS¢¢S IW,238 12,032 4.357 4,983 21,872 fi.936 2,802 18(363 10.128 3,750 2,093 21,(J69 8.618 6.644 14.74VJ 2,816 2.302 3.056 3.122 2C?5.1211 26Q,974 Pag¢ 14 eon¢inued...
The tre Castlemil Flnancigl St ttnL onllnued SUPPORT COSTS- ¢ontith¥ed CoverThAnfe costs 2026 Charitthle activiti( 2025 Tot81 Exllmination fe¢ CJCVS char¥es 3.fA)U 1.732 3.120 1.810 5J32 4,930 TRusfEVS' REMUNER4TION AND BENEFITS The Conslituli()n pr¢v¢nts employeey knmin8 tnjstees of ihe Lhsrtty. Con8equently, nts board memPer T¢2ved any remuneratiun in eithLY lh¢ ¥urreni or previous tinanciol wi()d in Lonniitsn wilh thc tx>sition held. Truitees, expenses Th4re were no ¢wte¢s' exp8¢¥ pd forthe yL7r ended 31 Morch 2020 nur for theyLYrertded 31 Murch 2W25. STAFF COSTS io. 2026 2025 and ¥uleriey SoLiuI wurity ¢v¥ts Other Ixnsion cnsts 11)0.23¥ 12,032 4,357 186,363 10.1211 3.750 206,627 200,241 The uv¢r4L rnonthly numbLY ofemployee8 durin8 the yegr as foll(5.. 2U26 2025 Administr4tiv¢ thly. N4) ¢Mployc¢s rL'i¢ived LTholumcnL$ in cxce8 ol'£6(1,(MXI. Key rnllna8cm¢iit personnLI rLniun¥rJlion lola15 £52.64912025- £50.6871 li)r ¢hL y¢or undLY review. COMPA114TIVL8 FOR THE STA TEMENT OF FINANCIAL ACTIVITIES UnrL'strided lund Ti>tal fund¥ lundb. INCOME AND ENDOWMEP4TS FROM l)on8tion5 and le8aLies 9.381) 9J80 Charl¢#ble actlvltl¢J Charitsble ufyltvilie¥ (A.000 206,214 270,214 Other tradi a¢tivitie5 73,(y)7 35,867 10().864 Tot81 147,377 242,081 389,458 EXPENDITURE ON Rdisin¥ tllnds 17,570 10,111M) 27,570 Pg8¢ 15 Lntinu¢...
The Note5 to the FlnanciAI Stattmenls- tonilnued he Year F.nd larch 2026 ii. COMPARATtVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- eoffithiued Unr¢sknct¢d ReslriL%ed tiind fimds Total funds Ch#Jltsble attlvltjes Charitable aclivttics 89,919 234.383 324,302 TolAI 107,489 244.383 351.872 NET INCOMEIIEXPENDJTURE) 39,888 12 J02) 37J86 RECONCILIATION OF FUNDS 'I'otsl fund8 bN)ught forward 145 J53 27,444 172.797 TOTAL FUNDS CARRIED FORWARD 185,241 25,142 211).383 12. TANGIBLE FIXED ASSETS Impmvcmcnts Fixiures ComputL'r equipmcnt pru1Yry fittin&8 COST At l April 2025 Additiun8 20,1136 48,447 4,11 13.Tr)3 82,286 4.100 At 31 M4rch 2026 2D,836 52,547 13.1)03 86J86 DEPRECIATION At l April 21)25 Ch4ryL for year 9,163 833 43,118 2,289 l),U(kO 65281 3.122 Ai 31 MarLh 2026 9.996 45,407 13,IX)O 68.4U3 NET BOOK VALUE AI 31 Mllrth 2026 10,&4U 7,140 17.983 Ai 31 Mah 2025 1,673 5.329 I7,)3 13. STOCKS 2026 2025 Caf¥ stock 7tM) 7(H) uring thc year llndcr micw, stock purchus¥d for th¢ cafe and Te¢o8nistxI as an ex5¢ is r¢llected in thc SOFA pur¢has&s within ihe s¢aion headed 'Ruisin8 fund5" Pd¥¢ 16 ntinucd.-.
The Stnlor C lemll cial Stat m¢#ts- continued l fvlarch 2026 14. DE0$. AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2025 Other d¥bLors I'uTM15 held at GCVS PtCF4ym¢nts accrued ino)me 896 19.961 1,037 37,877 1,085 21.901 38,962 Jx CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 2026 2025 Othtt LYeditOT3 9,945 16. MOVEMENT IN FUNDS Net movemthi in lut) I'ran¥fe betw lund8 Al 31.1.26 At 1.425 Unrestrkted CJenLrdl lund 185241 17.03Q (4,I¢M)I 198,171 R&8trfcted Compul Buildin (iCVS W¢Jlbcin8 1.und Ifom)crly l.'rid l.'¢thls) {1.259) 4,1 17.5182 iu,uuo 500 10,51M) 2S,142 1759) 4,100 TOTAL FUNDS 210,381 16,271 226.654 NL* mov¥menl in fund8, includ¢d in lh¢ th)ve arc as foll(iw3'. Inwming urces R&(u8 ¢Xndj Movern¢nl Unrestrkt¢d fun fund 140,038 {123.IM)8) 17.030 Restrlcl¢d furtd9 Buildin8 Big LotlL'ry Improving 1.if¢ communitie51.und CJCVS W¢llbcin8 Fund Ifvmirrly briday Fe5) 112591 126,6271 I IIK>.(MX)) (97,714) (1251)) 26,627 100,(xxi 97,714 10.500 (lo,) soo 234,841 1235,600 17591 TOTAL FUNDS 374,879 1358,M)N I 16271 Puge 17 ¢ontsnued...
The Stnlor certt Ca$tltmilk Iyotes to the Fin#NelHI Staternent5- CODtRDued for the Yer Ended 31 Mirth 2026 16. MOVEMENT IN FUIYDS-eothtlnued CotypArnllves for movement in funds Nct muvLThent in funds At 31.3.25 At 1.4.24 UAre$trkned futhd 143,353 39.888 185,241 Rutrleitd funds Computer Eluildin GCVS Wellbeing Fund Itomi¢rly Friday FeL¥J¥l 17,443 {2 J021 10.000 10.000 27.444 12,302} 25,142 TOTAL FUNDS 172.7Y7 37,586 210.3113 Compar#tivL' nd m(Jvemenl in tund5 inLludeJ in ihe gtMW¢ follows: Incomirt8 Muvemcnt in tund8 expended UnreJtTILed 147,377 1107,4891 3Y.¥88 Restrieled fund5 Buildin Fli¥ l.L)ttcry Impn)wing l.ifL' LL)mmunitig% l.und A¥L SLLltlund CJCVS W¥llb¢ing I'und IfomiLrly Friday 12,3021 {25.8671 197.U(X) I 12 J02} 25,867 97.000 97,714 1,500 11,Jooi "Ihe Law Centrc 242,V81 1244,3831 12J02 TOTAI. frUNDS 311().458 1351.11721 37.586 '] Trtal funds ¢arri¢d fc>rward flcct not only thc Icvcl of r¢servcs con5idcrcd prudcnt by the trustee8 bul al%() th¢ liming of income reccivcd. Income 1% required tn he rccogniscd in th¢ y¢ar ol'¢nliil¢d receipi but may not dauully tK' 5Petht uniil Ihc fulluwin8 linancial year. wheTL IhL fuThl% concemed ivill reduce aLLI)rdingly. Fur exp1¢, Ihe GCVS W¢llbcing Fund Ilormerly Friday Feeils) r¢¢rived inwm¢ in the yfar whi¥h in¢lUdl an amouni i)1'£111,5 which 15 earmarkcd by thc funder lor Spend in Ihe 2026127 yedr. Tran5fer5 between futhds Transfers from the G¢neral Fund In th¢ yeur to the Buildin8 tund reflecL8 cApithl eXnd1{ure made hy Ihe fotiner lund vn b¢h411'01'th¢ latt¥r lund, This is c¢)nsidered lu within th¢ ov¢roll aims and obj¢¢tiV&8 ofthe ¥hHrity. Page 18 c()niinued...
eni tts to th Ingnci41 Stai¢men15- ¢ontlnueil forh Ye•r_Ended JI Morch 2026 17. EMPLOYEE BENEFIT OBLIGATIONS The charity maik wn1nliOnS in the year to a ¢kfined (x>ntribjOft nSiOn h¢rne, in ¢p]lance with the fCqUiTemthts of the aufr)-¢nr()Iment regulations. Conlributions in the Ye fjmount w £4JS7 (2025 - £3,750A with TM) Othstat7ft8 ¢ontribution5 payabl¢ atthe yr end {2025- nil). 18. RELATED PARTY DISCLOSURES No d()nati(>rts were malk by th¢ I'rnyttts during the Lwrent financial year or the yearto 31 March 2025. 19. ULTIMATE CONTROLLIIYG PARTY The %cni(Trr Ccnir¥. C&%ilcmtlk LYTrnvcrtLYE Irom u L•mpany limi¢rd by guarNntee to a Scottish ChaNiubl¢ Inwryx)ftllLxl ()r8anisation IqC.101 in 21115. LonsLyIILiiII)' h&L4 no sh8. capital. Subjcci to #ny brh uf IhLir l¢gal dutie$ 4L% (>ut in thL churiti 'l'NstL* InVemLn( (Scoilandl Ad 20115, the memlxrs and trus4 huve no liubilsty uny sums to help nicL( Ihe detrts i)r liabilities of the SLIO if it iy wound up and Ihus in thL opinion of the trust, charity ty) uliirna controllin& p&ty. Page 19
Th nior 'led StAttm¢nt ofFlnxrtrial Attlvltl¢s F.n reh 2026 2026 2025 INCOME AND ENDOWMENTS Don4tloa$ and Itg•cl¢s Membuthip fees 9.J20 9.3¥0 Other tr•dlng actlvltlès Fundraising events Caf¢ tLthings Cafe subsidy Room hir¢ 58,059 391.772 5.554 2.660 s8.2 44J85 S,{2 2,415 106.045 1(19.864 ChaAtsble aethl¢l Gran 259,514 270214 Total In¢omln¥ ruourc 374,879 3119.458 EXPENDITURE Other tr*dlng ietlvltl PurLhases 24,263 27,57 Chgrltsble adlvltl Oulin¥s I.ran.8Jrt Adivili&$ 35,217 ,396 2U272 34,046 9.¥52 14.500 63J85 J8,398 Support eosts Mon1ment SIKi#l 8ecurity Pernsion5 IYO,238 12,032 186,363 10,128 L li ID5uranLe l.i8ht hcat 'I'Ll¢phiinL Po.4ts8e and $latiDncry Sundrics Repair5 & mAintenMn¢e Clesining ImprDvanents to pp FiAtuns and fiitlll8Y 4,357 4,983 21.872 6,936 2.802 3.7511 8.618 1.842 12,219 3,056 833 2,289 14,749 2,816 833 1.46Y 265,128 260,974 GovernADee costs Lxamination fee Carried lorward 3,600 3,6(K) 3.120 3.120 This pBge not form rmrt of lh¢ ststuts)ry fin4ncial stalem¢ni Pe 20
D11¢ Siatemenl of Flnanc r r the Ye8r End (11 Mh 202(L 2(126 2025 CoYernan¢¢ costs Brou8htforward GCVS ¢horge8 J,fA)O 1,732 3,120 1,810 5.332 4,93 TO[ resowces expcnded 3541,011¥ 351.872 Net Incoffl¢ 16271 37J86 This rA8e not form rArt of the statutory financigl statEment5 P8ge21