RFGI.STFREDCHARITY P4bMBLR: SCY127449
enlor
LlnatJrtitll.l..EJ0ao.￿LSIaLemtD
TALth.oy￿r￿llthl 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 state￿ents
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 c￿tre Man￿￿er, Mclanie O'Dnnncll and her fabuli)us team uf Lore staff, volunl¢cr5 and
tru￿e¢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 ocLas1o￿l 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 h￿tin8 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'inlc￿t 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 w￿e 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. M￿M￿rI 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(?YniL￿t ()I'
our T)Lvelowi¢nl & In¢lu.%iun l)ffer. ￿1￿1 lo Ihg planning <)fall acliviiie.% and pro8rdmin¢% ul<)ngsidL cnabling Ub lo L¥rry
nut vi¢al mainw'nanLL wiihin IhL' LenirL, purLhase nL*eysJry ¢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,vU￿11 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 Y￿r3 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¢ 9rgani￿lI1<)￿'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¥'$idenis'
wi¢hin the Ii)cJl 8reu. with thL Centre L(￿linu1n8 to prlivide a t()￿1 ￿)Int l(Ir thobL residi￿ts lo improvL hvdlth.
independ¥'nL'e and Wcllbtri￿.
Publlc benellt
The ehuyity meris thc definition ora public bctt¢lit Lntily under FRS 102.
Volunteer4
ThL charity madL' u¥e of v¢)lunteer¥ in mony ()r its. activiiie¥ ihruu8houl Ihc pcriod. 'I'he iloard wishe4 Lu L'xpre%¥ Ik'ir
8nilitude li)r Ihe w()rk Lurried iiut in thL pcriod by Ihu¥¢' vuluntsx'rb und IDok.% li)rward to their i(Intinuing und valuablL
abyistsnce.
FINAP4CIAL REVILW
Flnanclal posltlon
Th¥ finunLial stalem¥￿Is folk)wln8 thi.s rcwrt show ihc overall tx)Sltion of the ¢harilabl¢ compdny a5 al 314t Mmrch 2026
and ils inwme L'xpendilurc for Lhc ycar fflduj un that dale.
A number vl'gran15' wcre reLL'iV¢,d durin¥ Ihe year Lov¢rin¥ dilTL'r¥ni parts i)I' IhL Lhurity's osxyiili￿$. ioiallin¥ £259.514
(2025 . £270.2141 as outlincd in thc n{}￿ w th¢ finanl1￿ statenienis. Takin8 Ihis inio &LounL inL()min8 rewur￿8 fT(?m
donAii(>n5 4Lnd IL%1￿1¢$ Jtn(iunlcd t() k2bll,834 121125 £279.5()41 in the Y￿r. ('.Jlé taking% %ubb'idiv5, inLomL genLr#uon,
nd r(x)rn hirL' tot#lling £IU6.045 12025 1IIN,¥641 in thc y￿r au8ment¢d thig t(> rrt)duce lolal inu)ming r¢b()urce5 of
£374,117912n25. £389.4581.
Re8(?urcLS exritnded in ¢hL y￿r 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 su￿lL1lnl fin￿LIA1 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 y￿r
¢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$JJo
of he Tru
tlht.yt r En
FINANC.IAL REVIEW
Investment polity •nd objectives
The LX)n5tiiution now confer8 inve51mcnt powcr.% on the I￿ard l Tuslees. Howev¢T. the charity holds no Such assets
and have now plans to invcsi Ihe Lharithl¢ fvn(ts in such an inve%trncnl at this point.
Restrves pollty
RcscTVeS in the balanc¢ sheel represent acLumul4Ltcd funds. ori5ing from operating results to dale in re[￿l￿n lo the the
vdrious K8triLXed fynd unresiricled lun&% within thL charity, which arn. mainiaincd at varyin¥ ILyelg to q)ver fluctuatii)ns
in inLMlrnC and extLnd21ur¢. to allow lor any unexpLTted major LxpL'nditure requirement or to miiigai¥ uny dccline in ihc
ovwall finanLiuI environm¢nl, As outline4J clsewhcre. Tu¥rv¢% on a Pdrticular lund mdy appLur tr) LE higher than
cxpeaLd 41 Ihe year Lnd, whcre lunding is awwded Pwflway thr(>ugh the ycar and Uamrkl￿ fur disbut3L'mLnt in th¢
twelve mi)nth5 fi>ll()wIn￿ rectripi. 'I'hL LxiEvd are ￿lI￿rI￿d thlll th¢ level of reKrvc8 retain¢d and refl¢Lty￿ in the tinancial
81gtemcnts aro sutlicient* 8iv¢n ¢uTrrnt 0￿￿tion￿ rLY]uifL'ments.
Colng coneern
Aller mthking appmpridtc enquirie% the InJ5tee8 have a Teawndblc exw8tiun that thL' charity has adL¥uaiL r￿OUrCeS k)
continuL in (TrperaiiunAI Lxi$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 PrU￿esS.
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 fur￿1n¥ ce£w io hL availublc ai IhL ILvel% ¢urrently brin¥ re￿1¥¢￿,
the ¥LrviLL'sollired by lh¢ lhi￿llY urL lik¥ly iu IK. Lur14ilLxl. with 8tAllin¥ I¢vLls and llctiviti&4 rcducrd uc￿rding1y.
FUTURE PLAIY.S
3 yLiir% (icc fundinB
. 3 Ye￿ts Li)IILry liinding securL%I
Variou% f)Ihcr appliLillivn¥ in pro8r¢%s for uddilivnul revenue L(ISt% (J30% in lust year (trf'312C￿27}- £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 S￿s￿r¥ limprvve energy efliLicttcy & more CLX)
tkiendlyl
C)utdiK)r spaLe lund￿￿pIn8.
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 myn￿eMent toGus will ci)nlinu¢ tv on funding & vTt818t4ff I volub)teer I Mcrn￿r 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)r￿rated 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)WJ￿I.lhCDs£
for the Year Ended 31 Mareh 2026
STRUCTURE,GOVERNANCE AND MANAGEMENT
Recruitment and Appointrnent ofnew trustees
'Ihe con%titution contains all r¢gulations re1￿ing 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 defyar￿1 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 clLL*Ld 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 r￿eleCt￿j up t() 5 yefyr8. An
LILLtL'd trusiet rL'iiring ai an A(iM will ￿ deemed ti) huvL bL'Lf Tc-clected unle￿4 they huwL udvi4cd ihL, ix)ard prior til thL
wnLluyion i)I' th¥ A(iM thut Ihcy do nol wi£th li) r4￿up￿inI¢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.￿li￿n',
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 rC￿lUtion ofihu t￿l￿ra on the gri)unds IhHt hrjbhc 15 cun5LdL'rcd to havc been in scrious or
PLrsislLmi hrvaLh vf h1￿c￿ duliL5 undLr S￿li(>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 mem￿5 M￿Ing.
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￿￿¢ ap￿ini 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￿$*￿￿51
rtoftheT
or the Year Ended 31 MArth
026
STRUCTURE,GOVERNANCEAND MANACEMENT
Orgxrttsytlonal strueture
Thc day to day runnin8 of thL compthy is the duty t)l- emplvytd Centre Manager who r¢wrt5 4JireLily lo the Btrard
and has a wide range r¢sponsibiliiiU wvering Ihc implemcnration of policy. recruitment and irdinins ol. svJll'.
linan¢ial managcmcni. and maykcting & ￿￿MOtion.
The b(Idrd of trusiees govems lh¢ wuject under ihe temis orth¢ Cunstitution wid meet reguluTly to yet wlicy qnd tak¢ all
major dr¥isiuns ￿¥￿T[lIng Ihe organi5alivn dnd funds. including the seLtinu of r¢mun¢Ythiiun.
140th thc C¢nlr¢ Mdn88cr ond the members of the b(1grd ol. Irusteex tall within Ihe thfinilion of key MAn￿¢m¢￿t
pcrsonnel in th￿¢ linancial sthtcments.
Inductlun and tr*lnlng of new trnstees
Th¢, policies ol. Ihl Lxxnpany l()r the induLtion and truining of n¢w Board in¢mb¢rs tailored to sutt thi knowl￿8¢ gmd
expLYiLY)LL ul-the aprK>inl¢L.
Key management r¢mun¢ratlon
K¢y mono8ernLnl pLr%onnLI remunera(ii)n 14 u¥rLLd by thc'l TU5le&s and reviemrd Unnu￿1Y.
REFLRENCE ANDADMINIS'I'RATIVE DETAILS
ReRl$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'reasu￿r
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 CO￿peratIve 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¢in￿ed
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 AcC￿n11n￿ P￿t￿r
(Uni*d Ki￿d0M 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 L*arity 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 pr￿1¢￿t-
pore Ilie finAncitsl 5th1ements on th¢ Boing con¢¢m basis unless il is in0pprcvi￿e ￿ presume the ch￿ty 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 ACCO￿0￿1￿ 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¥ CAMP￿11. 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 ￿qUireM￿t ol. Re¥ulHlivn IQIIMal IL) Icl of t￿. Axounl8 RLgulation5 d()cs not
apply, li is my r￿￿￿nsibility to cxaminL Ihc aCc￿n￿. &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 ex*mlner'i report
My Lxamination wa8 Ltwried out in aLcordanLL' wilh Regulution I l ot th¢ Charili&* ALkounts (s￿11and) 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) m*iitt ha% LUrnC to my al(L￿tI()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
A￿O￿nIS Re8ululion8
have n()1 bLrn mLt,' or
121 to whiih, in my i)pinion, ￿ttL￿tiOn $hi)uld bL drawn in vrdLY en4blL a kyopcr undLrslandin¥ ¢)f the aLu?unts to bL'
le￿h¢d.
Alun Johnstone B.A¢¢ C.A.
'I'hc Insiilulc Ol'chdnl￿,d Accountants ol'8Lvil#nd
GillL5PiL & AndLYson
147 BJth 8lrL*t
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
Ch*￿14b1¢ 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
Ch*Tltsblt 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
R￿oNcILIATIoN 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
Untt*ri*d Resthcted
nd
Notes
FIXEDASSETS
ToTr8ibl¢ wets
12
17.983
17.983
17,005
CURRENT ASSETS
Stocks
Debtor5
C￿h 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 T￿11￿8 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
un￿stri¢*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 sta*ments
Page 9

Tb
oteg to the Fln*ncial 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 5ts*d
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
AlL￿rd￿n￿ with th¢ ChuritlLS SORP 11."RS 11121 'AL￿OUt1t1ng 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 r*nd 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 ￿l￿nL.C 8hLi* with signiliLunL hunk balanLL% lo rn￿1 ils llubilitlL￿ as dnd wh
IhLy fall due. After rLyiewing the LhaTlty's forL'LIL4t% and pN)jL*iion%. 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.1￿enL4.
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 ￿￿￿(¥¢1￿11ld 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 estima￿J.
'IhL ￿SlIm￿led and unik'rlyin8 u*sumption¥ 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 pLri￿J% 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 or￿p]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 rea￿nab[C accu￿?. ThL following S￿1￿1¢ 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. (Ir￿15 wher¥ l￿till¥mcn1 1% niTrl c(Inditi()nal the
delivery ot a spL*ific 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 i￿￿l￿d¢￿ 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 volun*er5
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 Oper￿lOn 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 operatio￿1 and ihcrcby mcct the charity's
charitsble iibjLYlives. Suprx)n Losts Mre alloLatLd wholly tL) charitsthlL aL*ivilies.
Governance ¢n8t% include dircct Tewur¢x¥ eX1*nd￿ in ihL gen¢ro1 running of th¢ LhHrity an(1 ure prirnorily
a&%(Kiaied with external ¢xaminutivn fet4 char8LS ILNied by CICVS in rel￿tIon 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 *%$¢ii ¢XLLcd& the rLV)virnble ami)uni, makin¥ the rL.1¥y4￿1
provision whiK' requircd.
S¢o¢kJ
Siocks arL valued on a 'lirst.in-fir.s1 1)ut" hosi8, ui (he l()WLr of und nL4 reall￿bIc vulue, aft¢'r making due
allowanLe lorob￿letE. and 81()w movin8 ItLm$.
TAx4ilon
'I'h¥ Lharily is Lxempl Irtsm tax on ils charli￿bI¢ uctlWi(iL%.
Fund acrouoiln
'I'hc charily ci)n.%i8L% ot. a %in¥lL unre5triLL¢d ¥i￿eral 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 r￿LIVed
ext*ndiiur¥ is madL' in line with ihe strict 5pccir1c￿IOnS 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 mem￿r$I during the ol'rcsiriLlivn.
Page I I
c0nlinL￿d...

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 hiS￿ri￿allY w pur¢hHse fix￿1 &4sel¥, with th¢
T￿erveS being prugr¢55ively reduced each y￿r by the annual depr¢ciMliun charg¢5 ￿llUla1¢d 00 ihe assets thu
fvnded.
ol￿grants received in the curreni And comparative years and thcir pur￿st￿ 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 Me￿1$ ¢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 ch4r8￿1 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 E￿ween 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 InLIL￿ed with any owerdr8(15hown within curr￿1 liabiliiies, rtcognised ai hi¥itsric
Oihvr detXvr¥ orc initiully rLxo¥lli&LYJ at tr￿n￿clI(￿ 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 $￿t￿l Hi lost l¥sy irnpaimientl.
Similarly* oihcr crrdit(?r8 are inilially I￿￿1BniSed at tran%uction kYiLL und %ub.%e4uently me8%ura a¢ am()rtiied
)st using thi ￿tI￿rivE 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
LX￿￿dl1￿rL. lor whi¢h thc pwvision wa5 ()ri￿lAdIlY 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 EMp0￿r 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
Ch￿table 4K%ivities
263,121
3,332
270,460
Supwt w$t8, Includcd in the a￿)V0, are ￿ li)IIow8.'
Ma￿aRe￿¢￿t
2026
ChoritublL
activitiey
2023
ct5vltie8
Wag
Soci*LI ￿cUrity
Perksiun¥
Insurance
Li8ht and hetst
re]L￿one
Pv51oge und S￿11￿n￿Y
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 Lonn*iitsn wilh thc tx>sition held.
Truitees, expenses
Th4re were no ¢wte¢s' exp￿8¢¥ p￿d 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 cxce*8 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
L￿ntinu¢￿...

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
pru1￿Yry
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 Ma￿h 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 ex￿￿5¢ 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.
DE￿0￿$. 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&￿(￿u￿8
¢X￿nd￿j
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
Fe￿5)
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$tltmilk
Iyotes to the Fin#NelHI Staternent5- CODtRDued
for the Ye*r Ended 31 Mirth 2026
16.
MOVEMENT IN FUIYDS-eothtlnued
CotypArnllves for movement in funds
Nct
muvLThent
in funds
At
31.3.25
At 1.4.24
UAre$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
UnreJtTIL*ed
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 ex￿p1¢, Ihe GCVS W¢llbcing Fund Ilormerly Friday Feeils) r¢¢rived inwm¢ in the yfar whi¥h in¢lUd￿l 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 eX￿nd1{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
for￿h Ye•r_Ended JI Morch 2026
17.
EMPLOYEE BENEFIT OBLIGATIONS
The charity maik wn1n￿liOnS in the year to a ¢kfined (x>ntrib￿jOft ￿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) Othstat￿7ft8 ¢ontribution5 payabl¢ atthe y￿r 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 br￿h uf IhLir
l¢gal dutie$ 4L% (>ut in thL churiti￿ 'l'NstL* InVe￿mLn( (Scoilandl Ad 20115, the memlxrs and trus￿4 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.8￿Jrt
Adivili&$
35,217
,396
2U272
34,046
9.¥52
14.500
63J85
J8,398
Support eosts
Mon1￿ment
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 p￿p
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
P￿e 20

D￿￿11¢￿ Siatemenl of Flnanc
r r the Ye8r End (11 M￿h 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