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2025-03-31-accounts

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CHARITY

NO: SC028103

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Contents i
Reference and Administrative information ii
Chairperson's Foreword iii
Report of the Trustees 1-27
Independent Auditor’s Report 28 -31
Statement of Financial Activities 32
Balance Sheet 33
Statement of Cash Flows 34
Notes to the Financial Statements 35 - 48

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees (SCIO) Chief Executive Officer Principal Office Charity Number: SC028103

Independent Auditors Wbg (Audit) Ltd 168 Bath Street Glasgow G24TP Bankers Unity Trust Bank plc VirginBank Triodos Bank Nine Brindley Place 211 Fenwick Road 50 Frederick St Birmingham Giffnock Edinburgh B12HB East Renfrewshire EH21EX G46 6JD

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Chairperson's Foreword

After being re-appointed as a trustee by the membership at our AGM in October 2024, I was then elected by the board to continue as Chair. Our board welcomed 4 new members and we continue to bring years of 3rd sector/community experience, knowledge and insight ensuring the smooth running of our organisation.

Throughout 2024/25, our community groups and organisations, public sector partners and, of course, residents in East Renfrewshire continued to face challenging times. However, as always, our team are grateful that our communities come together to ensure our most vulnerable residents feel supported and included across East Ren.

The VAER team have continued to develop their blended approach to delivery, using online platforms as well as traditional face to face events. We are particularly pleased to see an almost complete return to in-person events, drop ins and meetings; these always provide the richest sources of information. The benefits that an improved digital

approach can make are evident in all of our work in; supporting volunteering, community engagement, social enterprise and community planning. However, nothing can replace the joy of bringing our communities together for a cuppa, a slice of cake and of course, a good old blether.

As always, I would like to take this opportunity to put on record my heartfelt thanks to our Chief Officer, he entire VAER staff team, volunteers and trustees for their hard work and dedication throughout the year. It has been a year of big changes as VAER had no option but to leave our Kelburn Street home of 18 years in June ‘24. However, the staff and volunteers have worked tirelessly to make our new spaces at Busby Rd and Barrhead Centre as welcoming as possible.

I would also like to thank our partners across the 3rd Sector, East Renfrewshire Council and East Ren Health and Social Care Partnership. And finally, to our local volunteers, groups and organisations for their patience, creativity and willingness to work together.

The Board of Voluntary Action East Renfrewshire SCIO (VAER) are proud to present the following report highlighting some of the key areas of work delivered by VAER. As ever our focus remains on supporting our communities through collaboration, learning and participation.

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

Trustees Annual Report 2024/25

Docusign EnAvelompe IDe: 0sFFs02a7DF-De0 E 0f- 4r3oB2-m8F55-o070u16r2A5AECh7Fief Officer g

VAER continues to develop a strategic approach that encourages and facilitates citizen participation in planning, delivery and service design, in collaboration with local third sector and public sector organisations. By working in this way, we have acted as a strategic partner to improve outcomes within the local authority and improve wellbeing amongst local communities despite some of the most challenging circumstances we have ever faced locally, nationally and globally.

The landscape in which we operate remains challenging, demand on our sector has been steadily increasing accelerated by the pandemic and crystalised through the cost-of-living increases. During 2024-25 demand on our sector has continued to grow, driven by the long-term health impacts of covid, our demographic growth and ongoing pressures on our public sector partners.

The continued economic hardships and external policy decisions are further straining the quality of life for East

Renfrewshire’s most vulnerable residents. Many of you witness these struggles daily, working tirelessly to support our

communities. Our sector continues to play a critical role as a safety net, support provider and advocate for our communities.

VAER TSI continues to develop a strategic approach that encourages and facilitates citizen participation in planning, delivery and service design; in collaboration with local third sector and public sector organisations.

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and Cost of Living supports Directory

These figures emphasis the importance of our work and our collective need to advocate for sustainable funding and resources. As ever, the work we do would not be possible without the amazing partner organisations, fellow collaborators and fantastic volunteers. We will continue to celebrate the kindness, dedication and imagination of our local communities.

Finally, I would like to say a huge thank you to the amazing staff team and board of Voluntary Action without their unique talents and unwavering enthusiasm the positive impacts detailed in this report would not have been possible!

This report outlines our efforts in supporting East Renfrewshire’s local Third Sector organisations, community groups and individuals. We recognise the significant impact, creativity, and resilience of these organisations. We are delighted to share this report containing the impact of our work during 2024-25 and will continue to work collaboratively with our partners to face the challenges ahead with resilience and determination, driving positive change for the networks and communities we serve. If

further information or evidence is required, please do not hesitate to contact us.

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Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F Our vision...

an East Renfrewshire where people can work together to shape their communities.

This is only achievable by valuing the uniqueness of every individual and their contribution; whilst creating the conditions for participation.

Our Principles of Leadership and Delivery...

Inclusive

Re

Collaborative

Supportive

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Docusig n Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F O ur approach

VAER TSI is the local ‘Community Hub for Collective Impact’.

Collective Impact is an approach to tackle complex social challenges that doesn’t follow traditional interventions (as they’re not working). It focuses on local solutions, involving local people in response to local conditions.

Given our impartial position in the community we are ideally placed to facilitate conversations; ensuring a safe and secure environment for all to participate.

While effective solutions are usually not complicated, they do require different mindsets and a willingness to learn together, from success and 'failure' so that we arrive at ‘what does work’.

We’ve learned it can take months and years (rather than weeks) of effort to translate innovative ideas into sustained positive impacts in communities.

With this in mind, it is vital that all solutions and services have sustainability taken into consideration at all stages.

Our Key Aims...

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Encourage
contributions
from everyone
Provide
to a fairer East
Encourage citizen relevant help
Renfrewshire
participation in the in effective
planning, and
(re-)design and sustainable
delivery of local ways
services
Ensure that
Collaborate with communities have
local third sector the relevant skills
organisations, to do things for
public sector themselves where
organisations and they are best
associates placed to do so
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Improvement of Act as a strategic well-being partner to improve amongst all outcomes within the members of our ’Local Outcomes local communities. Improvement Plan'

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Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F Core TSI Functions

Voluntary Action East Renfrewshire SCIO: Third Sector Interface

The national function of the TSI network across Scotland is to support and develop our

3rd Sector in the following 4 core ways:

TSI's as a central source of knowledge

regarding:

TSI's Connecting partners

Providing leadership, vision and coordination to the local third sector to better respond to local priorities, including through partnership and collaboration.

those agendas.

TSI's Building Capacity

Developing the capacity of volunteering, community groups, voluntary organisations and social enterprise to achieve positive change.

TSI's as a Voice of the Sector

Ensuring a strong third sector voice at a strategic level within local planning structures and nationally.

Our TSI role dependent on local needs

As tasked by Scot Gov we have levered-in other funders (East Ren HSCP, East Ren Council, NHS GGC and National Lottery Young Start) to contribute Wider VAER initiatives/activities that contribute to the TSI outcomes whilst fulfilling local priorities. Including:

The Community Hub (Scot Govt Core TSI)

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Actively participate as a key strategic partner at local and national level

VAER continued to play a vital strategic and operational role in several key national and local networks; actively encouraging all third sector organisations and community groups to participate, wherever possible. These included;

TSI Network Scotland SG/TSI Network Communities Mental Health and Wellbeing Fund SCVO MIlo Strategy Board TSI/SG Climate Hubs Group and more...

At our 2024 AGM, we launched our Data & Learning Hub initiative. The initial themes discussed were taken from our Talking Points data and conversations with our wider Strategic partners. We are looking for all relevant stakeholders and interested parties to join in with these Collaborations, with a view to finding a range of available resources to make viable supports become a reality.

ERC Community Planning Partnership East Ren HSCP Strategic Planning Group & IJB East Ren Cost of Living Group Community-led Support: Talking Points & The Community Hub

ERC Local Employability Network HSCP participation and Engagement Network ERC Youth Steering Group VAER Wellbeing Network VAER Food Dignity Network

We have worked closely with national partners to give voice and to promote/further local aspirations. Including facilitating, hosting and supporting local organisations to participate in national government consultations.

VAER Community Data & Learning Hub

collaboratives

Dementia Supports Befriending Network ASN Collaborative

Transport Collaborative Shopping Assistance Winter Supports

VAER are a key strategic partner in our HSCP’s Strategic Planning Group and ERC Community Planning Partnership. We have played a

significant role in shaping community responses to the cost of living increases and the development of community led services in light of the HSCP Supporting People Framework (SPF).

VAER has also played a central role in the engagement process for the ERC Place to Grow strategy which maps out our vision for Community Planning for the next 15 years. This initiative will require extensive collaboration which is central to our ethos of working with our community partners.

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Actively participate as a key strategic partner at local and national level

During 24-25, VAER (as part of the TSI network) continued to promote and administer the Community Mental Health and Well Being Fund on behalf of the Scottish

Government. VAER also elected to administer a Small Grants fund as part of our East Ren Climate Action Hub (ERCAH) programme; also funded by Scot Gov.

SG Communities Mental Health & Wellbeing Fund Total fund - £237,581.87 Launch date: 5th Aug 2024 No of groups/orgs funded consisting of three funding streams: Small grants - 19 Small grants - >£2000 Medium grants - 18 Large grants - £10,001 - £50,000 - 7 Medium grants - £2001 - £10,000 Large grants - £10,001 - £50,000 Yr 4 amendments: Enhanced focus on activities provided by grassroots groups Continued response to Cost of Living Support A focus on collaborative approaches between applicants (local)

More info can be found here: https://va-er.org.uk/fund-recipients/

ERCAH distributed a small grants fund totaling £8,000 to local 3rd sector groups and organisations to begin their climate action journey. Emphasis was placed on new activities/projects that aim to achieve at least one of the 5 key outcomes:

East Ren Climate Action Hub Small Grants £8K

Key Outcomes

Mitigate climate change by reducing emissions or other environmental damage Protect, enhance or increase local biodiversity Help communities adapt to and build resilience to climate change. Raise awareness of and prompt action on climate action Encourage sustainability through reusing, recycling and upcycling

14 groups funded; supporting over 800 participants

Our learning from applications received for these funding pots (and previous years) illustrated a greater need for capacity supports as the struggles for limited resources continued. Furthermore, our CMHWBF Learning Hubs provided much needed feedback on how effective the programme was being administered. This fed into a continuing, authority-wide, engagement programme to explore opportunities to collaborate, share resources and provide targeted capacity supports.

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Deliver a programme of regular and accessible information on policy and good practice

As a result of this engagement programme and incoming funding applications, 2024/25 witnessed an increase in demand for capacity supports to third sector organisations community groups and support providers; 177 in total (114 in 23/24). The range of supports provided during this reporting period consisted of:

Organisational Supports delivered to:

Supports provided Included :

Total Number of supports provided can be higher due to multiple requests Workshops held on the following topics:

Continued uncertainties regarding national and local funding resources highlight that many groups/organisations are facing and will continue to face financial difficulties. Furthermore, our experiences and learning from administering the funding pots this last year have highlighted some concerning issues with a further significant increase in support provided to groups/orgs regarding composition of funding applications.

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Docusig n Envelope ID: 0FF027DF-D0E0-43B2-8F55-07 01 6 2A 5A E7F K nowledge and Connect io n s

Design and develop a web based platform to act as the conduit for local collaborations

The Community Hub website continues to offer updated access to information on activities, volunteering opportunities, and community supports for people living and working in East Renfrewshire. Our platform encourages collaboration by providing a central space to share the outputs of our collaborative efforts with local communities.

VAER Page Views: 25,963 Website Most viewed after home page: CMHWBF page: 1,206 CH website: Total views: 50,502 Volunteering Directory: 3,831 Community Activities Directory: 3,626 ASN Activities for Children and Young People Directory: 3,428 Talking Points page: 2,504 Food Supports Directory: 1,614 Cost of Living Directory: 1,066

Directories such as ASN Activities for Children and Young People provide parents and carers with information they need, when they need it, which is vital for these groups.

Our Community Hub website has become a gateway for individuals to access more than just our directories for activities. Other relevant information to support their own health and wellbeing, self-refer to Talking Points and our Make it Happen youth programme..

The positive feedback from our partners/parents about this resource is very encouraging. It is a trusted resource for public and third sector partners, with growing numbers using it to support people they work with. The directory approach is something we continue to adapt and employ across all aspects of our work including; Make It Happen, Climate Action Hub.

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E7F

Design and share regular electronic bulletins, Social media posts, online toolkits and case studies

Comms Campaign Highlight

The work to raise awareness of our digital platforms and increase participation across East Ren’s communities has continued to bring positive results.

The rollout of our Additional Support Needs Directory of activities and information has increased the capacity of our communities; ensuring access to latest information.

However, we will still use traditional methods such as leaflet drops for those who are uncomfortable with or have limited access to digital resources.

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Newletters/ Events & Info Shared 24
with network
E-alerts
The Community Hub:
Number of posts: 259
Followers: 2206
Facebook What's on CH:
pages Number of posts: 199
Followers: 2283
Talking Points:
Number of posts 181
Number of followers: 482
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The scheduled update of our TSI web platform to link with the TSI Network learning hub has been delayed until 2025-26 to coincide with our local Community Data & Learning Hub.

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Knowledge and Connections

Facilitate and develop relationship between VIOs and local residents

We are always grateful to those individuals that continue to participate through volunteering. Our work with organisations & groups to encourage dedicated and active local residents to join in, has led to a significant increase in volunteering numbers. We will continue to work with all partners and 3rd sector groups to maintain this much welcomed growth in participation.

While we have seen an increase in our volunteering numbers, this is coupled with an increase in requests for one off, short term opportunities rather than the traditional formal structure roles. This is can be seen clearly when looking at our Saltire awards figure below.

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81 [23/24 (32) ]
25 & under an)
322 (186) 165 (275)
New Volunteers New Volunteers
Registered matched
(San
275 154
26 & over
Total No. of 468 23/24 442
Saltire awards
Total hours 11,443 23/24 13,450
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Our Lottery funded, Make it Happen youth team, working in collaboration with our youth steering group and other stakeholders continues to promote and develop safe,

attractive and meaningful volunteering opportunities. This has resulted in a significant and encouraging increase in levels of youth volunteering and Saltire Awards, despite a decrease in the numbers of hours registered for Saltire. The number of registered Saltire hours demonstrates the need for one off short sharp opportunities. more information on this is will be available in our Make It happen report at the end of June 2025

The Kindness Collaborative, our Health & Wellbeing Improvement initiative to support residents to take part in healthy activities, has once again witnessed increased levels

is exampled by Our Paths for All funded, althy Walks project; which is a crucial ment of the Kindness initiative. 292 ividual walks took place across the year 2961 specific instances of participation. was supported by 27 volunteers.

OO Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F Know ledge and Connections

Support and Development of local participation approach

For the past 5 years, The Community Hub, continuously demonstrated the benefits of partnership working across East Renfrewshire. As a key part of VAER, the Hub collaborative provides a vital mechanism for our strategic role in Community and Strategic Planning within East Renfrewshire Council (ERC) and ER Health and Social Care Partnership (HSCP) respectively.

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The on-going function our
The Community Hub 0141 876 9555
community directory &
Se
helpline provides, is central
to VAER’s role as a single Assisted
Answered 373
point of access for local 750 with Community
requests for help Information
supports and activities. Our S
Talking Points @The
Signposted
Capacity Support
Community Hub initiative 44 183 Signposted
to other
has become a vital requests organisations
component in diverting the
Talking Points Talking PointsFollow-up
need for low-level supports
108 124
away from our HSCP and into referrals Calls
the realm of our community Each call may have more than one outcome
partners.
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Encourage individuals to join in with what is happening in their communities

9 20 Regular IT support Volunteers appointments 123 carried out

No. of people supported by groups, activities and with info across both 14 VAER sites Weekly 14 Groups Local 11 Enterprises Organisations supported held weekly Drop-ins

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Contributions made to our £12,841
running costs
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The start of financial year 24/25 saw the closure of our Market Place; being fully replaced by The Community Hub

Collaborative. We continue to facilitate

interactions and collaborations between community groups, 3rd sector organisations and local residents. Our new premises in Clarkston is still a work in progress, however this together with the use of HSCP Barrhead Centre offers more space to continue with the successful approach that was the hallmark of our Market Place initiative.

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Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F Unexpected challenges

Has there been any unexpected challenges?

The end of 23/24 saw the start of some significant challenges across our Health and Social Care 3rd Sector providers. This has continued into 24/25 with our HSCP taking the difficult decision to implement significant savings plans- including 10% funding reduction and full service redesigns. Our role has been to support our 3rd Sector partners to find alternative funding that meets the increasingly complex support gaps across our communities.

The implementation of the Supporting People Framework, with focused statutory supports on those assessed as substantial and critical which has in turn put additional pressure on our community sector to adapt their supports and activities to meet the changing demand. Our Talking Points @the community hub collaborative have been working hard this year to collectively find news ways of working to support our vulnerable residents.

Our necessary cost-cutting move from our base in The Avenue shopping centre to our new Busby Rd, Clarkston venue has resulted in a decreased footfall.

Do you need to make any changes to your plan?

The unexpectedly high levels of funding supports required increased resource to be directed towards our capacity supports offer.

Our engagement plans have required some changes to be made following the decreased footfall in our new venue in Clarkston. We have directed our team to include more pop-up engagement sessions to our targeted engagement calendar.

Any successes you want to highlight?

Once again our entire team continue to demonstrate their flexibility under pressure. Particularly with little/no loss of service despite having to relocate from two separate venues into our new base of operations in Clarkston whilst developing our base in Barrhead.

Our Make it Happen youth programme is showing great promise in encouraging both informal and formal volunteering opportunities for young people particularly those with additional barriers to participate without increased levels of support.

Our on-line offer continues to increase our reach in providing opportunities for local people to access services. New ASN directory has been received very well by our partners across the authority.

Our continued watchfulness and processes continue to offer both Are you managing governance and operational risk management for ourselves and specific risks you’ve consequently, our local 3rd sector. identified?

Resource issues continue to have a significant effect across the sector. Our messaging around collaborative funding applications will continue to be a high priority.

Our premises running costs have been reduced; easing some pressures on our budget without impacting negatively on our service provision.

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The fourth year of the Scottish Government Community Mental Health and Wellbeing Fund (CMHWBF) was launched on Monday 5th August 2024. Emulating the previous year, a £15 million funding pot was allocated to support adult mental health and wellbeing in communities across Scotland.

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Community Mental Health &
Wellbeing Fund for Adults
2024/2025
Launched 5 August 2024
www.va-er.org.uk/communities-wellbeing-fund/
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The fund was established to support initiatives that promoted mental health and wellbeing at a small-scale, grassroots, community level. It was designed to be accessible to all groups, regardless of their size or experience. The fund was open to supporting both new and existing groups or projects. While it was not a requirement for mental health and well-being to be the primary focus, applications needed to clearly demonstrate how the proposed project would benefit the mental wellbeing of individuals aged 16 and over within their community

An evaluation of the activities and initiatives funded from the 2023/24 allocation of the CMH&WF was undertaken during 24/25. The key findings will also contribute to the learning and criteria for the 2025/26 funding pot. Some highlights from the report, in the words of the fund recipients, can be found on our website.

Talking Points @ The Community Hub

Talking Points @The Community Hub provides a local access point for information and support, for anyone living in East Renfrewshire.

In one call to Talking Points, you can reach various 3[rd ] sector/community and public organisations including East Renfrewshire Health and Care Partnership (HSCP), who work together to seek solutions for community needs.

Since the introduction of the HSCP Supporting People Framework (a universal approach to risk), East Ren residents have witnessed key changes to service provision. Talking Points witnessed a slow but steady impact on referrals to Talking Points.

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Talking Points received 552 organisational referrals with a variety of support needs. A further 111 self referrals were received directly from community members. The most common requests were for Groups & Activities (229), Befriending (170), Shopping Supports (55) and Mental Health Issues (60). The vast majority of the support needs were met within the Third Sector.

“Make it Happen” - Youth Programme a

Following our youth steering group’s research in 2023/24, it was found that there were a number of gaps in service provision in East Renfrewshire. Going forward, we would need to adapt our style of service delivery to each young person, depending on their individual needs.

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M A K E I T H A P P E N
Y O U N G P E O P L E M A K I N G A D I F F E R E N C E I N T H E I R C O M M U N I T I E S
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The information gathered resulted in the development and submission of a successful 2-year funding application to the National Lottery Young Start programme. Which included the following proposals endorsed by the steering group:

1-2-1 Support

A bespoke support to build young people’s confidence to take on a volunteering role and build connections within their community.

Preparation for Volunteering Programme

A range of support sessions and activities

that will work towards increasing the soft skills

of the young people.

Volunteering Opportunities

Working with others to provide a range of youth friendly individual and group opportunities for young people to be able to ‘test’ volunteering together with their peers.

Between the start date of the programme (June 2024) until March 2025 we received 68 referrals. Of these: 9 currently active 17 archived (not quite yet ready for volunteering but supports are available) 9 pending completion of school year 19 matched into individual roles 13 matched into group volunteering roles

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Kindness Collaborative

Choose KINDNESS

With funding from NHS Charities Together, the Kindness Collaborative has allowed us to target a vulnerable demographic who have been significantly impacted by the events of recent years. ‘Kindness Buddy’ volunteers provided emotional and practical support to connect individuals with local community assets.

Kindness Buddies

In 2024, the Kindness Buddy Project underwent a significant transformation with the amalgamation of the Live Active and Home from Hospital (now Home Safely) initiatives under the unified Kindness Buddies banner. This streamlined approach has enabled us to offer more cohesive and responsive support, with Talking Points now serving as our primary referral pathway.

Despite our successes, referral numbers remained low (12 people supported) and recruiting volunteers (7 recruits) for the initiative proved challenging. Restrictions on HSCP budgets resulted in a funding shortage and the service is going through a redesign at this stage.

Home Safely

Our Kindness Buddy volunteers offered a friendly support service for participants to settle back home, get used to their support package (where applicable) and when ready offer a helping hand to get back into or join new social activities and groups within the community.

We have had great success supporting the rehabilitation of people to be able to do simple daily tasks such as shopping as well as introducing people to social activities and accessing more suitable accommodation.

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Live Active

As part of the Kindness Collaborative, VAER were asked to recruit Kindness Buddies to support people to attend Vitality exercise classes offered by East Renfrewshire Culture and Leisure. These classes, aimed at adults with medical conditions, assist people to regain some confidence in movement and encourage community participation.

Live Active, was initiated and linked in with the HSCP's low level community physical activity classes e.g. strength and balance. 9 volunteers were matched with participants wishing to attend classes.

The Live Active project in East Renfrewshire has demonstrated clear demand for a befriending transport service, particularly for older adults wishing to attend community activities such as exercise classes.

Healthy Walks

East Renfrewshire Health Walks is a continuing programme (and part of a wider healthy activities programme, funded through Paths for All via the local HSCP Health Improvement Team, hosted by VAER.

292 individual walks took place across the year in several locations across the authority; with 2961 specific instances of participation and supported by 27 volunteers over the reporting period.

Thrive under Five

"Thrive Under 5" is a program focused on supporting families with children under five to achieve a healthy, active, connected lifestyle, particularly in areas facing child poverty. It's a collaborative initiative involving various stakeholders and community partners to address barriers like food insecurity and lack of knowledge about healthy eating.

The program's approach is holistic, aiming to equip families with the resources and knowledge needed to make healthier choices and support their children's well-being.

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In East Renfrewshire, we opted to take a community led collaborative approach the delivery of Thrive under 5 programme. VAER was commissioned in April 2024 and Thrive Under 5 was launched in October 2024. Thrive Under 5 was funded by Scottish Government Child Healthy Weight funding, in Year 3 of the NHS GGC programme expansion. The programme aims to support families to live a healthy lifestyle with year one focusing on enhancing cooking skills and food education.

East Renfrewshire Climate Action Hub

As part of the Net Zero Scotland programme, East Renfrewshire Climate Action Hub (ERCAH) was set up to bring together people, community groups, and organisations across the area to support joined up, community-led climate action.

The Hub aims to encourage collaboration, facilitate knowledge and resource sharing, and support groups and individuals on starting their climate action journeys. Our goal is to improve community wellbeing and help create a climate-ready East Renfrewshire. ERCAH is facilitated by Voluntary Action East Renfrewshire SCIO. We are part of a national network of hubs funded by the Scottish Government. The goal of the hubs is to help Scotland make a fair and just transition to Net Zero.

ERCAH distributed a small grants fund totalling £8,000 to local 3rd sector groups and organisations to begin their climate action journey. Emphasis was placed on new activities/projects that aimed to achieve at least one of the 5 key fund outcomes

Multiply

Working in partnership with ERC Adult Learning Services (Education) VAER were funded to support the UK Government Multiply initiative. This was a continuation of the

initiative from 23/24. The aim of the programme was to increase the level of functional numeracy in the adult population across East Ren.

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Report of the Trustees

Introduction

The trustees of Voluntary Action East Renfrewshire SCIO are pleased to present their annual trustees’ report and financial statements of the charity for the year ending 31 March 2025. The information on page i -iii and pages 1 - 48 form part of this report.

The organisation’s purposes are as follows:

1. the advancement of citizenship, community development and social enterprise

  1. the prevention or relief of poverty

  2. the advancement of health

  3. the advancement of environmental

  4. protection or improvement

  5. the advancement of education

The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Constitution, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Purposes

Voluntary Action East Renfrewshire SCIO has undertaken its charitable objectives by acting as facilitators of collaboration and bringing together the collective resources available within local areas to improve outcomes for all. Our main focus is to sustainably support our community, assist other third sector organisations to develop and support our partners to improve outcomes.

  1. the promotion of equality and diversity

  2. the advancement of the arts, heritage, culture or science

  3. the provision of recreational facilities, or the organisation of recreational activities with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended

To help achieve its objectives VAER has the following key strategic collective impact outcomes as approved by Scottish Government:

However, sustainable change and collaborative working still requires the traditional supports offered by TSIs. Our work over the past few years has demonstrated the points at which traditional supports are required can be as varied as the supports themselves.

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Financial Review

The trustees recognise their duty to identify and review risks which the charity is exposed to and ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Our auditors previously suggested that VAER implement a register of grant applications. This has been actioned and continues to work well.

VAER has adopted practices and policies governing its financial management that include a system of Full Cost Recovery. This system continues to highlight areas where grants do not cover the full cost of running a service as demonstrated by ‘Movement in Funds’ in this set of accounts.

Core funding is used to develop our core services, however with donations and charging for some services, VAER generates unrestricted funds which are retained by the charity to support its purposes and build a reserves fund to protect the charity.

VAER policy is to maintain the unrestricted funds not committed or invested in tangible fixed assets or otherwise designated ('the free reserves') at a level to support 3 months operational activity. On current costs

the charity would require to hold £175,748 as 3 months running costs.

At the balance sheet date, the charity has total funds of £318,943 of which £29,600 was held in restricted funds. At 31st March 2025 the charity had free reserves of £289,343.

Having served our notice, our tacit lease in Barrhead ended in June 2024. Dilapidations costs totalling £30,000 had been accrued at the year end . We increased the moving costs designated fund to £5,000 to cover costs moving from the Barrhead premises (including IT connectivity, fabric upgrade of new premises and any legal costs incurred). These designated funds were spent in year.

The Board consider current levels of free reserves to be adequate but is always considering ways of achieving additional income.

Pay policy for senior staff

VA's Charity’s trustees and senior management team make up the key management personnel of the Charity; in charge of directing and controlling, running and operating the Charity on a day to day basis.

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All trustees gave their time freely and no trustee received remuneration in the year, with the exception of the CEO of VAER, who is also a trustee; receiving remuneration for the role of CEO only. Trustee expenses were waived in the year despite returning to a majority of face to face meetings (with on-line participation available on request).

Salary scales for senior staff and all staff members were determined by Local Authority pay scales when we set up in July 1998. This proved to be excessive given the funding downturn in recent years. When the Charity is in a position to make staff salary increases; these would be limited to 5%. The trustees benchmark pay scales against those of other TSI’s.

Like many other organisations in the sector we have had limited opportunities to increase salaries in recent years. However, the past year has witnessed a salary increase to all staff whilst retaining cover in all posts.

The key management personnel are detailed on page 20. The total salary cost of these individuals is as follows.

Salary, Employer NIC and pension costs:

Principal funding sources

In 2024/25 VA received funding from a total of 9 separate funding sources with the main funders as follows:

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Plans for future periods - Becoming more enterprising

Independent Examiners

In this continuing period of uncertainty, a

number of Scottish funders are

changing their approach to how they disperse their grants. The collaborative approaches that VAER has adopted with local and national organisations, working with volunteers, are attractive to investors and various funders have expressed an interest in our local work to support our communities.

Structure and governance

Registered Scottish Charity number SC028103

Registered office

Trustees

Bankers

Unity Trust Bank

Virgin Bank

Nine Brindleyplace 211 Fenwick Rd Birmingham Giffnock B1 2HB G46 6JD

Triodos Bank

50 Frederick St Edinburgh EH2 1EX

Wbg (Audit) Ltd 168 Bath Street Glasgow G2 4TP

Key Management Personnel

Governing document

VAER is a Scottish Charitable Incorporated Organisation (SCIO) and is governed by its Constitution. OSCR consent was granted on 4th April 2016 to convert from a charitable Company Limited by Guarantee which was established in 7th July 1998. New trustees are appointed at the AGM by a majority vote of members.

Our AGM was once again able to be held in person at VAER's Barrhead base. This was well attended and provided an opportunity to launch our Programme of Activities for the year.

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Recruitment and appointment of new trustees

Existing trustees have the power to appoint new trustees as the need arises throughout the year.

During the reporting financial year (2024/25) there were no resignations from the Board membership. The board did receive some much welcomed new members, thanks in part to a successful recruitment campaign.

The CEO of VAER, who is also a trustee, receives remuneration for this role CEO only. Any connection between a trustee and senior manager of the charity must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no related party transactions were reported.

Initially, we look to our membership when recruiting new trustees. Our trustees are in post for a year and can stand for reelection at the next AGM. Our policy is to send out nomination forms to join the board with the invite to all members to attend the AGM. All nominees are asked to complete an application form and have an informal chat with the chair and CEO to ensure they are aware of the responsibilities and commitment needed to be a trustee of the charity.

Additionally, the charity advertises for people with specific additional skill sets to fill any gaps via our own websites and Social Media along with external sites such as, LinkedIn.

Induction and training of new trustees

VAER continued to invest in the development of its Board members through internal training, regular information updates from many sources circulated to the sector and external input made available via our Third Sector Interface (TSI) role. This past year included the following:

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VAER also provide access to the skills and knowledge that the TSI staff team bring, to complement Trustees’ skillsets.

This wide-ranging information and skills sharing ensures Trustees are kept abreast of the rapidly changing environment faced by everyone in Scotland.

Related parties

Bespoke support

The National Autistic Society (NAS) East Renfrewshire branch, is chaired by VAER trustee, Heather Henderson. This is a stand-alone charity in its own right. It utilised VAER’s Busby Rd and Barrhead Centre venues to provide outreach services.

VAER, as part of the TSI Network Scotland, were, for a 4th year, approached by the Scottish Government to administer and distribute approx. £236K through the Community Mental health & Wellbeing Fund using a TSI-led community based focus.

VAER were also invited by Scottish Government to distribute seed corn funding to local groups, as part of their Net Zero Scotland initiative. This was undertaken as part of VAER’s East Ren Climate Action Hub work.

Risk management policy statement

VAER considers risk management as fundamental to good

management practice and an integral part of good governance.

Effective management of risk provides an essential contribution towards the achievement of the organisation’s strategic and operational objectives and goals. The charity has a consistent approach to managing risk for all its activities and has established reporting protocols.

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The Board and committee structures ensure ongoing monitoring of risk and mitigation through Terms of Reference and notes of meetings. Trustees ensure appropriate levels of Insurance Cover meet regulatory and legislative requirements.

This work identified that financial stability is an ongoing financial risk for the charity in light of the current economic climate and continued year-on-year funding. The key element in the management of financial risk is regular reviews of working capital to settle debts and commitments as they fall due. Bank reconciliations and management of debtors/ creditors balances ensure sufficient working by the charity.

The charity's daily finance procedures continue to be performed via on-line banking payments, which are managed by rigorous finance checks (including robust on-line levels of financial authority). These minimise risk and provide relevant board scrutiny.

Just as importantly non-financial risks are monitored by having robust policies and procedures in place, with regular checks and awareness training for staff and volunteers in all operational areas.

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and financial statements in

accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year; providing a true and fair view of the state of affairs of the charity and the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

They are also responsible for

safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the VAER board:

----- Start of picture text -----
Trustee
(Sign)........
Trustee
(Print).........
----- End of picture text -----

----- Start of picture text -----
Date: 17 September 2025 | 10:42:00 BST
----- End of picture text -----

Date: 17 September 2025 | 10:42:00 BST

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF VOLUNTARY ACTION EAST RENFREWSHIRE SCIO FOR THE YEAR ENDED 31 MARCH 2025

Opinion

We have audited the financial statements of Voluntary Action East Renfrewshire (the ‘charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows, and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF VOLUNTARY ACTION EAST RENFREWSHIRE SCIO FOR THE YEAR ENDED 31 MARCH 2025

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on pages 26 and 27, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF VOLUNTARY ACTION EAST RENFREWSHIRE SCIO FOR THE YEAR ENDED 31 MARCH 2025

Extent to which the audit was considered capable of detecting irregularities including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures response to those risks,

including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing the risks or material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations we considered the following;

Based on our understanding of the charity and the sector we identified that the principal risks of non-compliance with laws and regulations related to, but were not limited to;

We considered the extent to which non-compliance might have a material impact on the financial statements. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements, such as the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006. We evaluated management and trustees’ incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of management override of controls), and determined that the principal risks were related to;

Audit response to the risks identified;

Our procedures to respond to the risks identified included the following;

In addressing the risk of fraud as a result of management override of controls, testing the appropriateness of journal entries and other adjustments; evaluating rationale of any significant transactions that are unusual or outside the normal course of business. Review of journals included, but was not limited to, the following areas:

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF VOLUNTARY ACTION EAST RENFREWSHIRE SCIO FOR THE YEAR ENDED 31 MARCH 2025

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditorsresponsibilities-for-the-audit. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

(Senior Statutory Auditor)

Date: 16[th] September 2025

For and on behalf of Wbg (Audit) Limited

Wbg (Audit) Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

31

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 MARCH 2025 (Including an Income and Expenditure account)

Note
Income and endowments from:
Donations and legacies
5
Charitable activities
6
Investments
7
Total income
Expenditure on:
Charitable activities
8
Total expenditure
Net income
Transfers between funds
Net movement in funds
Funds reconciliation
Total funds brought forward
15
Total funds carried forward
15		 Unrestricted
Funds
2025
£
244,213
250,796
2,741		 Restricted
Funds
2025
£
-
249,903
-		 Total
Funds
2025
£

244,213
500,699
2,741		 Unrestricted
Restricted
Total
Funds
Funds
Funds
2024
2024
2024
£
£
£
253,271
-
253,271
296,653
185,341
481,994
2,076
-
2,076
552,000
185,341
737,341
541,957
165,342
707,299
541,957
165,342
707,299
10,043
19,999
30,042
55,789
(55,789)
65,832
(35,790)
30,042
190,876
53,363
244,239
256,708
17,573
274,281
497,750 249,903 747,653 552,000
476,994 225,997 702,991 541,957
476,994 225,997 702,991 541,957
20,756
11,879		 23,906
(11,879.)		 44,662
-		 10,043
55,789
32,635
256,708		 12,027
17,573		 44,662
274,281		 65,832
190,876
289,343 29,600 318,943 256,708

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

BALANCE SHEET AS AT 31 MARCH 2025

Note 2025 2024
£ £
**Fixed assets: **
Tangible assets 12 - -
Current assets:
Debtors 13 8,329 20,642
Cash at bank and in hand 18 347,412 354,135
Total Current Assets 355,741 374,777
**Liabilities: **
Creditors falling due within
one year 14 (36,798) (100,496)
Net Current assets 318,943 274,281
Net assets 318,943 274,281
The funds of the charity:
Unrestricted funds 15 289,343 256,708
Restricted funds 15 29,600 17,573
Total charity funds 318,943 274,281

Approved by the trustees on 16[th] September 2025 and signed on their behalf by:

A M Kennedy ............................................................................ BAADAS86E567485... Trustee R Gallagher ................................................................................ [ RuthDocuSigned686CDSC60ADD4OF...Gallagher by: Trustee

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDING 31 MARCH 2025

Note
Cash flows from operating activities:
Net cash (used in) / provided by operating
activities
17
Cash flows from financing activities:
Interest received
Interest payable
Net cash provided by financing activities
Change in cash and cash equivalents in the
year
Cash and cash equivalents brought forward
18
Cash and cash equivalents carried forward
18		 2025
2024
£
£
(9,464)
45,076
2,741
2,076
-
(630)
2,741
1,446
(6,723)
46,522
354,135
307,613
347,412
354,135

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern for a period of at least twelve months from the date of approval of the financial statements. Accordingly, the financial statements are prepared on a going concern basis.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

(b) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created funds for specific purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed, or through the terms of an appeal.

Further details of each fund are disclosed in note 15.

(c) Income recognition

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations, are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Incoming resources from charitable activities are accounted for when earned.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

Income from government and other grants, whether ‘capital’ or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

In preparing these financial statements, income previously reported as ‘Other Charitable Activities’ was reclassified. There was no effect on the overall income.

(d) Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.

Expenditure on charitable activities includes the direct costs incurred and other activities undertaken to further the purposes of the charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred.

(e) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time of volunteers is not recognised. Refer to the trustees’ annual report for more information about their contribution.

(f) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs.

Governance costs and support costs relating to charitable activities have been apportioned based on usage and time spent in relation to each charitable activity. The allocation of support and governance costs is analysed in note 9.

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

(g) Tangible fixed assets and depreciation

All assets costing more than £10,000 are capitalised and valued at historical cost. Depreciation is charged as follows:

Property Improvements Fixtures & Fittings Equipment

Basis Over the term of the lease 20% reducing balance 33% reducing balance

(h) Taxation

The SCIO is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the SCIO is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only

(i) Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

(j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(k) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

(l) Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity contribution is restricted to the contributions disclosed in note 10. There were no outstanding contributions at the year end.

(m) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

(n) Operating leases

Rentals paid under operating leases are charged to the Statement of Financial Activities. The obligation to pay future rentals is shown by way of a note to the accounts.

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VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

(o) Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2. Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the Directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Depreciation of fixed assets – fixed assets are depreciated over the useful life of the asset. The useful lives of fixed assets are based on the knowledge of senior management, with reference to assets expected life cycle.

Bad debt provision – Debtors are reviewed on a line by line basis, if balances are deemed to be irrecoverable the debts are written off.

Allocation of expenditure between activities – Support costs are allocated between charitable activities and governance based on the time spent by senior management on undertaking the charity’s activities.

3. Legal status

The charity is a Scottish Charitable Incorporated Organisation (SCIO).

4. Related party transactions and trustees’ expenses and remuneration

Due to the nature of the charity’s operations and the composition of its Board of Trustees it is inevitable that transactions will take place with companies or other organisations in which a Trustee may have an interest. All transactions involving companies or organisations in which a Trustee may have an interest are conducted at arm’s length and in accordance with normal project and programme rules. Trustees are not permitted to participate in discussions or decisions on transactions involving their related business.

38

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

4. Related party transactions and trustees’ expenses and remuneration (continued)

The CEO who is also a trustee, received remuneration of £62,534 in the year to 31 March 2025 including Employers’ National Insurance and Pension Contributions (2024: £60,827). This remuneration relates entirely to her role as CEO. No other trustee received remuneration in the year (2024: nil).

No travel costs (2024 - £Nil) were reimbursed to any of the trustees (2024 – Nil). No trustees waived their right to expenses (2024: Nil).

During the year no trustee had any personal interest in any contract or transaction entered into by the charity (2024 – none).

5. Income from donations and legacies

Scottish Government
ERC Strategic Fund
Donations
. Income from charitable activities
Employability Skills
Bespoke Support
UnderCOVER
Other		 2025
£
2024
£
209,280
209,267
31,500
31,500
3,433
12,504
244,213
253,271
2025
2024
£
£
37,562
30,000
431,835
424,918
6,558
27,076
24,744
-
500,699
481,994

6. Income from charitable activities

7. Investment income

Bank interest 2025
2024
£
£
2,741
2,076
2,741
2,076

8. Analysis of expenditure on charitable activities

Staff costs
Other direct costs
Governance (Note
9)
Support (Note 9)		 2025
Total
£
Older
People
£
Employability
Skills
£
Bespoke
Support
£
UnderCOVER
£
Youth
£
332,072
-
-
332,072
-
-
102,033
-
-
51,694
50,339
-
18,631
3,726
3,726
3,726
3,726
3,727
250,255
34,613
31,666
131,334
11,116
41,526
702,991
38,339
35,392
518,826
65,181
45,253

39

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

8. Analysis of expenditure on charitable activities (continued)

2024 2024
Older
Older		 Employability Employability Bespoke Bespoke
Total
People
Skills		 Support UnderCOVER
Youth
£ £ £ £ £ £
Staff costs 325,597 - -
313,380		 12,217
-
Other direct costs
197,012		 - -
119,574		 77,438
-
Governance (Note
17,066		 3,414 3,413 3,413 3,413
3,413
9)
Support (Note 9) 167,624 24,374 20,569 68,007 27,843
26,831
707,299 27,788 23,982
504,374		 120,911
30,244
. Allocation of governance and support costs
he breakdown of support costs and how these were allocated between governance and other
upport costs is shown in the table below:
Total
Cost type
Allocated		 Older
Employability
Bespoke		 Under
Governance		 Basis of
2025 People Skills
Support		 COVER
Youth		 Related apportion-
£ £ £ £ £
£		 £ ment
Wages & Time
Pensions 244,540 31,759 29,095
129,062		 8,582
38,985		 7,057 spent
Phone & Usage
internet 675 203 88 203 95
86		 -
Postage & Usage
printing 522 209 52 53 26
26		 156
General Usage
expenses 1,378 274 276 276 276
276		 -
Membership Usage
subscriptions 3,131 626 627 626 626
626		 -
Travel 81 32 17 16 -
16		 - Usage
Compliance 35 7 7 7 7
7		 - Usage
Insurance 1,650 411 413 - 413
413		 - Usage
Bank Usage
charges 412 84 82 82 82
82		 -
Repairs & Usage
maintenance 5,044 1,008 1,009
1,009		 1,009
1,009		 -
Total 257,468 34,613 31,666
131,334		 11,116
41,526		 7,213

9. Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown in the table below:

40

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

9. Allocation of governance and support costs (continued)

Cost type
Wages &
Pensions
Phone &
internet
Postage &
printing
General
expenses
Membership
subscriptions
Travel
Compliance
Insurance
Bank
charges
Repairs &
maintenance
Total		 Total
Employ
Allocated
Older
ability
Bespoke
Under
Governance Basis of
2024
People
Skills
Support
COVER
Youth
Related
apportion-
£
£
£
£
£
£
£ ment
Time spent
159,467
21,063
17,765
65,588
25,051
24,053
5,956
Usage
2,032
610
264
610
284
264
-
Usage
520
208
52
52
26
26
156
Usage
297
61
59
59
59
59
-
Usage
3,439
688
687
688
688
688
-
31
12
7
6
-
6
-Usage
35
7
7
7
7
7
-Usage
2,922
729
731
-
731
731
-Usage
Usage
594
118
119
119
119
119
-
Usage
4,390
878
878
878
878
878
173,736
24,374
20,569
68,007
27,843
26,831
6,112
Governance costs:
Auditor’s remuneration
Support costs (see above)		 2025
£
2024
£
11,418
10,954
7,213
6,112
18,631
17,066

Breakdown of governance and support costs by activity

Older People
Employability Skills
Bespoke Support
UnderCOVER
Youth
Total allocated		 Support
Governance
Total
Costs
Costs
2025
£
£
£
34,613
3,726
38,339
31,666
3,726
35,392
131,334
3,726
135,060
11,116
3,726
14,842
41,526
3,727
45,253
250,255
18,631
268,886

41

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

9. Allocation of governance and support costs (continued)

Older People
Employability Skills
Bespoke Support
UnderCOVER
Youth
Total allocated		 Support
Governance
Total
Costs
Costs
2024
£
£
£
24,374
3,414
27,788
20,569
3,413
23,982
68,007
3,413
71,420
27,843
3,413
31,256
26,831
3,413
30,244
167,624
17,066
184,690

10. Analysis of staff costs and remuneration of key management personnel

2025 2024
£ £
Wages and salaries 510,851 462,253
Social security costs 35,458 29,086
Pension costs 24,531 23,804
Total staff costs and employee benefits 570,840 515,143
No employees had employee benefits in excess of £60,000 (2023: None).
2025 2024
No. No.
The average weekly number of persons, by headcount,
employed by the charity during the year was: 24 25
2025 2024
£ £
Key management personnel remuneration 238,601 144,444
11. Net income for the year
This is stated after charging: 2025 2024
£ £
Depreciation - 1,317
Audit fees 11,418 10,954

42

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

12. Tangible fixed assets

Improvements
Plant &
Fixtures &
to Property
Machinery
Fittings
Total
£
£
£
£
Cost
At 1 April 2024
1,047,666
5,728
24,821
1,078,215
Additions
-
-
-
-
Disposals
-
-
-
-
At 31 March 2025
1,047,666
5,728
24,821
1,078,215
At 1 April 2024
1,047,666
5,728
24,821
1,078,215
Charge for the year
-
-
-
-
On disposals
-
-
-
-
At 31 March 2025
1,047,666
5,728
24,821
1,078,215
At 31 March 2025
-
-
-
-
At 31 March 2024
-
-
-
-
At 31 March 2025 all assets were used for charitable purposes.
13. Debtors
2025
2024
£
£
Trade debtors
1,195
132
Other debtors
7,134
20,510
8,329
20,642
14. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
11,959
11,763
Taxation and social security
8,925
7,685
Other creditors
14,481
48,620
Funds held as custodian
1,433
32,428
36,798
100,496		 Improvements
Plant &
Fixtures &
to Property
Machinery
Fittings
Total
£
£
£
£
1,047,666
5,728
24,821
1,078,215
-
-
-
-
-
-
-
-		 Improvements
Plant &
Fixtures &
to Property
Machinery
Fittings
Total
£
£
£
£
1,047,666
5,728
24,821
1,078,215
-
-
-
-
-
-
-
-
1,047,666
5,728		 24,821
1,078,215
1,047,666
5,728
-
-
-
-		 24,821
1,078,215
-
-
-
-
1,047,666
5,728		 24,821
1,078,215
-
-		 -
-
-
-		 -
-
2025
2024
£
£
1,195
132
7,134
20,510
8,329
20,642
2025
2024
£
£
11,959
11,763
8,925
7,685
14,481
48,620
1,433
32,428
36,798
100,496

43

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15. Analysis of charitable funds

Unrestricted funds
Designated funds
Moving premises contingency Fund
Total designated funds
General funds
Total net unrestricted funds
Restricted funds
Food Dignity Network
HSCP Thrive Under 5
HSCP Healthy Walks
Young Start
Climate Hub
HSCP Kindness Collaborative
Multiply Programme
Total restricted funds
TOTAL FUNDS		 At 1
April
2024
Income
Expenditure
Transfers
At 31
March
2025
£
£
£
£
£
5,000
-
(5,000)
-
-
5,000
-
(5,000)
-
-
251,708
497,750
(471,994)
11,879
289,343
256,708
497,750
(476,994)
11,879
289,343
10,264
-
(165)
-
10,099
-
37,431
(29,275)
-
8,156
-
28,229
(28,717)
488
-
-
45,464
(33,626)
(493)
11,345
-
87,174
(72,713)
(14,461)
-
7,309
37,562
(47,173)
2,302
-
-
14,043
(14,328)
285
-
17,573
249,903
(225,997)
(11,879)
29,600
274,281
747,653
(702,991)
-
318,843

44

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15. Analysis of charitable funds (continued)

Unrestricted funds
Designated funds
Tangible fixed assets
Dilapidations Fund
Moving premises contingency Fund
Total designated funds
General funds
Total net unrestricted funds
Restricted funds
Shared Care Scotland
Climate Hub
T2D (Type 2 Diabetes)
ERC: Strategic
Food Dignity Network
HSCP Reconnect
HSCP Healthy Walks
HSCP Home Safely
HSCP Kindness Collaborative
Multiply Programme
Youth Volunteering
Warm & Welcome Spaces
Total restricted funds
TOTAL FUNDS		 At 1
April
At 31
March
2023
£
Income
£
Expenditure
£
Transfers
£
2024
£
1,317
-
(1,317)
-
-
5,000
-
(5,000)
-
-
2,000
-
-
3,000
5,000
8,317
-
(6,317)
3,000
5,000
182,559
552,000
(535,640)
52,789
251,708
190,876
552,000
(541,957)
55,789
256,708
-
43,000
(32,791)
(10,209)
-
-
8,000
(8,000)
-
-
1,720
-
(1,108)
(612)
-
-
50,000
(32,071)
(17,929)
-
367
10,000
(103)
-
10,264
2,590
-
(1,984)
(606)
-
13,093
19,298
(28,975)
(3,416)
-
27,775
11,000
(27,505)
(11,270)
-
7,309
30,000
(24,714)
(5,286)
7,309
-
14,043
(7,582)
(6,461)
-
-
-
-
-
-
509
-
(509)
-
-
53,363
185,341
(165,342)
(55,789)
17,573
244,239
737,341
(707,299)
-
274,281

The unrestricted funds are available to be spent for any of the purposes of the charity.

The Trustees have created the following designated funds:

The designated fund for tangible fixed assets represents the value of the charity’s unrestricted funds tied up in tangible fixed assets.

The designated fund for Moving Premises is to cover the estimated costs of having to move to new premises within the appropriate time.

The Dilapidation Fund is designated to cover the cost of the repair work required on exit of the Kelburn Street Lease, this has been fully utilised in the current year.

Transfers from general funds represent restricted fund deficits met from general funding.

Transfers to general funds from restricted funds represent management fees.

45

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15. Analysis of charitable funds (continued)

Restricted funds comprise:

Shared Care Scotland – Funding to introduce a new volunteer initiative to support carers to access short breaks from their caring responsibilities.

Type 2 Diabetes – Funding to support people to manage their type 2 diabetes online.

Food Dignity Network – To reduce food poverty and promote dignity in accessing food.

HSCP Reconnect – To support groups and organisations to re-establish face to face connections with the people who use their services.

HSCP Home Safely - To develop a programme to enable people that needed minimal assistance to return home from hospital.

HSCP Healthy Walks – To develop a programme of walks for differing abilities to promote health and wellbeing in the local community.

HSPC Kindness Collaborative - To design and develop programme of kindness volunteers to undertake a variety of supports across east Renfrewshire.

HSPC Thrive Under 5 – To develop local healthy weight pathways and deliver on Thrive Under 5 programme

Young Start – To improve the experience and outcomes of young volunteers in East Renfrewshire by providing an enhanced volunteer programme.

Youth Volunteering - To support young people to carry out research on the needs of their peers within East Renfrewshire.

Warm & Welcome Spaces – To cover additional energy costs and equipment associated with being a warm & welcome space over the winter months.

ERC: Strategic – To continue the work of the community hub approach that was developed during Covid pandemic as a contribution to staffing costs.

15. Analysis of charitable funds (continued)

Climate Hub – To develop a Climate Action Hub in East Renfrewshire that encourages collaborations, facilitates knowledge and resource sharing, whilst supporting groups and individuals on starting their climate action journeys.

Multiply Programme – To support salary costs and volunteer costs to run drop in sessions as an informal way to develop maths skills

46

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

16. Net assets over funds

Fixed Assets
Debtors
Cash at bank and in hand
Creditors due < 1 year
Fixed Assets
Debtors
Bank & Cash
Creditors due < 1 year		 Unrestricted
Funds
£
-
8,329
317,812
(48,710)
277,431
Unrestricted
Funds
£
-
20,642
336,562
(100,496)
256,708		 Restricted
Funds
£
-
-
29,600
-
29,600
Restricted
Funds
£
-
-
17,573
-
17,573		 Total
2025
£
-
8,329
347,412
(48,710)

307,031
Total
2024
£
-
20,642
354,135
(100,496)

274,281

17. Reconciliation of net income to net cash flow from operating activities

Net income for the year (as per the Statement of Financial
Activities)
Adjustments for:
Interest received
Interest payable
Depreciation
Decrease in debtors
(Decrease) / increase in creditors
Net cash (used in) / provided by operating activities		 2025
£
2024
£
44,662
30,042
(2,741)
(2,076)
-
630
-
1,317
12,313
14,627
(63,698)
536

(9,464)
45,076

18. Analysis of cash and cash equivalents

Cash in hand
Total cash and cash equivalents		 2025
2024
£
£
347,412
354,135
347,412
354,135

47

Docusign Envelope ID: 0FF027DF-D0E0-43B2-8F55-070162A5AE7F

VOLUNTARY ACTION EAST RENFREWSHIRE SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

19. Commitments

Lease commitments – operating leases

At 31 March 2025, the charity had the following commitments under non-cancellable operating leases payable as follows:

In less than one year
Between 1 – 2 years
Between 2 – 5 years
0. Government grants
Scottish Government Core Grant
ERC Strategic Grant (Core VA)
HSCP Core
HSCP Healthy Walks
HSCP Home Care Support
HSCP Home Safely
HSCP Kindness Collaborative
HSCP Thrive Under 5
ERC – Food Dignity Network
ERC – Strategic		 2025
£
2024
£
12,502
15,002
12,501
12,501
-
12,501
25,003
40,004
2025
£
2024
£
209,280
209,267
31,500
31,500
219,494
193,795
19,298
19,298
15,018
52,000
-
11,000
44,871
30,000
37,431
-
10,000
10,000
-
50,000
586,892
606,860

20. Government grants

48