**REGISTERED COMPANY NUMBER: SC195069 (Scotland) REGISTERED CHARITY NUMBER: SC028928**
## **Report of the Trustees and**
## **Financial Statements for the Year Ended 31 December 2025**
## **for**
## **Hope Connections**
Brett Nicholls Associates Herbert House
24 Herbert Street Glasgow G20 6NB
**Hope Connections**
## **Contents of the Financial Statements for the Year Ended 31 December 2025**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|6|
|**Independent Examiner's Report**||7||
|**Statement of Financial Activities**||8||
|**Balance Sheet**||9||
|**Notes to the Financial Statements**|10|to|18|
**Hope Connections**
## **Reference and Administrative Details for the Year Ended 31 December 2025**
## **TRUSTEES**
I A Macfarlane - Chair S Wishart (resigned 3.9.25) K McCallion (resigned 10.2.25) A M Woods (resigned 18.3.26) M A Armstrong (appointed 8.8.25) A M Milton (appointed 21.4.26) M J Moore (appointed 7.4.26) M M Rafferty (appointed 21.5.25) R Robertson (appointed 23.6.26) J I Roughan (appointed 18.3.26) C W J Watson (appointed 27.3.26)
**COMPANY SECRETARY** Brett Nicholls Associates **REGISTERED OFFICE** c/o Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB **REGISTERED COMPANY NUMBER** SC195069 (Scotland) **REGISTERED CHARITY NUMBER** SC028928 **INDEPENDENT EXAMINER** David Nicholls FCCA Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB **BANKERS** Bank of Scotland PO Box 1000 BX2 1LB
Page 1
**Hope Connections**
## **Report of the Trustees for the Year Ended 31 December 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
HOPE Connections is a small Glasgow charity supporting marginalised and isolated people facing addiction, poor mental health, Trauma and ACEs, homelessness, family breakdown, loneliness and financial exclusion. We do this through one-toone practical, advocacy and emotional support, alongside structured groupwork that helps people reconnect, rebuild and move forward.
HOPE Connections was founded on the phrase 'just give us some HOPE, so we can cope'. That spirit continues to shape everything we do. Our dedicated team works to improve the quality of life of people pushed furthest to the edges of society, especially those living in what we describe as a poverty of hope. We believe that Changed People, Change People, so our lived-experience team walk alongside those caught in cycles of addiction, offending and homelessness, offering support, understanding and advocacy grounded in their own personal experience and knowledge of the issues faced by our service users.
Recovery is rarely straightforward and stopping is just the start, so our support is always person-centred and trauma-informed. Our flexible, open-door service is designed to be there whenever people feel they need us, whether in crisis or just starting to feel vulnerable. Addiction is often rooted in unresolved trauma, with substance use masking deep pain, so when people stop using substances, they can face both physical withdrawal and overwhelming emotions, which can increase the risk of relapse. We are grateful to be trusted at such difficult points in people’s lives, and that trust drives us to keep showing up, even when positive change feels distant or fragile.
In 2025 we continued to deliver flexible one-to-one, group and practical support that created hope, positive activity and new connections for the people who needed it most across Glasgow and surrounding areas.
As a connected community, working with an extensive partnership network across Glasgow and beyond, we provide tailored, continuous support that responds to each person’s circumstances. Referrals come from many sources, including self-referral, and wherever possible we aim to meet people within 48 hours.
Our non-judgemental approach helps people stabilise, recover and thrive, as we believe no ones past should define who they are today. Increasingly, we are also supporting families affected by a loved ones struggles. This became even more important over the last year against the deeply challenging backdrop of Glasgow’s housing emergency, the continuing cost of living crisis and the growing impact of new drugs being introduced and easily accessible across the city, including synthetic opioids.
Our skilled outreach team continued their vital work as Peer Mentors, Connectors, Navigators and Advocates, helping people take their first steps into recovery with the reassurance that change is possible. We speak up when needed, stand alongside people when life is overwhelming, and help them recognise that they are not alone as they begin to unlock their potential and tackle their past issues.
We offer practical support shaped around individual circumstances. This can range from a mobile phone, SIM card or bus pass so people stay connected to support and family, to emergency food/shopping that relieves immediate food poverty & hardship, to clothing, toiletries and starter packs to help settle into a tenancy. We also provide clothes and toys for children within the households we support, if required. Over the longer term, we help people build budgeting skills and connect them with money advice and benefit checks so they can maximise their income and reduce financial pressure.
Our team also provides psychosocial interventions, advocacy and emotional support on both a one-to-one and groupwork basis. This can include accompanying service users to health, housing and criminal justice appointments, offering practical advice and encouragement, and simply being someone to talk to when life feels especially difficult.
Page 2
**Hope Connections**
## **Report of the Trustees for the Year Ended 31 December 2025**
_“Navigating life as a recovering alcoholic, living with HIV, and healing from past abuse has been an incredibly difficult journey, however, since reaching out to HOPE, my life has changed for the better. I have been supported every step of the way, and this has opened many doors helping me_ to _manage my addiction. I cannot express enough how valuable your work is.”_
Support can also include work around adverse childhood experiences and past or current trauma, helping individuals understand the links between trauma, ACEs, addiction, and mental health; as well as patterns of behaviour which may have led them to be a part of the criminal justice system. This can equip them to make different choices in the future.
Our volunteer CBT counsellor continued to provide valuable therapeutic support in this area in 2025. Alongside this, our wellbeing group for men combined gym-based activity with group and one-to-one discussions on mental and physical health, finances, relationships and other issues affecting daily life.
## **ACHIEVEMENTS AND PERFORMANCE Charitable activities**
## **The difference we make**
In 2025 we responded to challenges across the city and continued to make a meaningful difference in the lives of people who most needed practical help, connection and hope.
The many human and wider social impacts of our work are brought to life in the Stories of Hope which come directly from our service users and can be accessed via our website Stories of Hope - Hope Connections
**We thank our participants for both their honesty and trusting us to share their experiences, which truly inspire others and demonstrate that change is possible.**
We thank our participants for both their honesty and trusting us to share their experiences, which truly inspire others and demonstrate that change is possible.
HOPE Connections approach is trauma-informed, and our staff team and volunteers also bring lived experience of many of the issues reflected in these stories. The commitment, energy, passion and perseverance of our staff, trustees, volunteers, partners and funders make this impact possible every day. A heartfelt thank you to everyone who helps us shine light in the darkness and be there when someone reaches out, even if all they need in that moment is to know that somebody cares.
**----- Start of picture text -----**
“I left feeling happier
“The wellbeing
about things I can
group really helped “ I was homeless with nowhere to
change.”
calm and relax me, go, and Hope helped get
meditation was somewhere to stay, motivated me to
amazing.” keep going to groups and get to a
much better place of stability.”
**----- End of picture text -----**
- In 2025, we helped approximately 200 people, with most receiving emergency support including fuel bill or meter payments, food parcels, clothing and essential household items. While these were often relatively small purchases, they made a significant difference at moments of acute need. In some cases, we were also able to provide larger essentials such as beds and microwaves for people who had no other means of purchasing them without falling into long-term debt.
- Our group work sessions regularly engaged around 50 people, including women and girls at the Lilias Community Custody Centre, our Men’s Gym & Wellbeing Group in Maryhill, Group CBT sessions in various locations, and a new G14 Wellbeing Group supported by Whiteinch and Scotstoun Housing Association.
Page 3
**Hope Connections**
## **Report of the Trustees for the Year Ended 31 December 2025**
- These groups created trusted spaces where people could build confidence, reduce isolation and take positive steps towards better wellbeing. The G14 group in Yoker Resource Centre enabled us to introduce a wider range of activities and information that support wellbeing in practical, creative and relational ways. Community partners included Men Matter, Northwest Recovery Communities, In Cahootz drama group and Shelter, and together we delivered mindfulness, arts and crafts, Walk & Talk activities, Anxiety Management, Meditation and Sound Baths.
_“A sincere thank you for being such a wonderful group to have in our building. We really appreciate the respect, warmth, and positive spirit you bring each time you’re here. You’re always a pleasure to host, and we’re glad to have you as part of the community.”_
- Participants reported feeling genuinely welcomed in a non-judgemental environment, helping to reduce acute social isolation, build self-worth and open new opportunities. We hope to continue these groups in 2026.
- Intensive one-to-one support was also provided to over 100 people, both in community settings and in prison. In several instances, we worked with families with young children, helping with food, bedding and outings, and connecting them with local activities and wider sources of support. We also helped people to access health, rehab and recovery groups, including, for example successfully finding and accessing a supported accommodation service that would accept both our client and his much-loved dog.
- Our work with criminal justice partners includes advocating for service users, liaising closely with agencies and workers, and providing support at court and on release. This is aimed at interrupting the difficult 'revolving door' of addiction, offending and release. We worked with partners to support community re-integration, stability and recovery, and reduce the effects of institutionalisation - helping people rebuild practical skills, develop community connections, use their time positively and comply with drug treatment orders. Our aim is always to be there and to just care.
Our outcomes are bespoke to individual circumstances, and include:
- Access to emergency support, services and counselling
- Reduced isolation & improved mental health
- Stabilization, recovery and harm reduction
- Increased understanding of trauma & addiction (past and present)
- Confidence to engage with agencies, recovery & health services
- Supporting participation in groupwork and community activities
- Helping prevent relapse, re-offending, negative patterns and self-harm
- Reconnection with family, relationships, friends.
## **Partnerships**
Our partner input is invaluable and gives people more knowledge and awareness of the resources, advice, support and recreation/learning opportunities that are available for them. We continued to work with partners across Glasgow wherever we could add value and will always do all we can for the next person who needs support, whether in Glasgow or beyond.
In 2025, we engaged with the following partners:
- Rainbow House
- Phoenix House
- Street Soccer
- Build a Bike
- Simon Community Scotland
- Elevate
- Stand International
- Aspire
- Glasgow Community Addictions Team
- Crosreach Move On
- Northwest Recovery Communities
- • We Are With You • Turning Point Scotland • Men Matter • WSHA and Shelter
- Jobs and Business Glasgow
- Springburn Job Centre
- • Scottish Prison Service
- Incahootz
- G20
Page 4
**Hope Connections**
## **Report of the Trustees for the Year Ended 31 December 2025**
We continued to work with HMP Barlinnie, providing support on liberation, assisting with reintegration into the community or preparing for moving from prison to rehabilitation facilities. We continued groupwork activities for women in the Lilias Centre and expanded our support services for women involved in the justice, addiction and homelessness systems across the city.
The Team continued to take self-referrals via our freephone number, and we continued to operate as a trusted support partner for statutory bodies, commissioned services and other charities. We maintained a visible presence in hubs, events, and out in communities, ensuring that people in need and their families know we are only a call away.
We participated in the Croft open day, Kiltwalk 2025, the Spring Fling at HMP Barlinnie, city-wide partnership events, and the VDSAA and ROSC citywide networks.
Our staff also undertook a variety of ongoing training, e.g. impact of psychological trauma, boundaries, safeguarding and so on, as well as Wellbeing Sessions supported by the Robertson Trust Plus Fund.
During 2025, we received funding from the following sources:
- National Lottery Improving Lives Fund
- The Endrick Trust
- The Corra Foundation
- The Robertson Trust
- The Volant Trust
- The People’s Postcode Trust
- The Bank of Scotland Foundation REACH fund
- Hugh Fraser Foundation
- Trades House of Glasgow
- Merchants House
- Whiteinch & Scotstoun Housing Association
Thank you all for supporting vulnerable people across Glasgow with the opportunities and support that enable them to thrive.
As in previous years, we will build on these foundations knowing that with the cost-of-living challenges, new and challenging types of drug use, a housing emergency and a tight funding environment, the need for our support is only going to increase.
Our aim is to be the first call people make, knowing we are ready to help and can activate our support networks giving people the best possible chance to leave the past behind and reset their life and ambitions.
It is truly a privilege to be part of HOPE Connections and to chair our amazing Board of Trustee volunteers who are committed to supporting the team to maximise their impact into 2026 and beyond.
## **FINANCIAL REVIEW**
## **Financial Results**
During the year to 31 December 2025, the charity had total income of £216,810 (2024: £117,069), expenditure of £175,925 (2024: £181,641) resulting in a net surplus of £40,885 (2024: deficit of £64,572). In addition, the charity held £51,787 of deferred income relating to grants received prior to year end which will be spent in 2026 (2025: £72,165).
The charity’s total reserves at 31 December 2025 were £138,105 (2024: £97,220). This comprised £46,728 of general unrestricted reserves (2024: £46,863), £16,096 of unrestricted designated funds (2024: Nil) and £75,281 of restricted reserves (2024: £50,357).
## **Reserves policy**
The trustees aim to have unrestricted reserves equivalent to 3 months operational costs which amounts to £43,981 for the year ended 31 December 2025. At balance date the charity held free unrestricted reserves of £46,728. The trustees are therefore satisfied that this policy is being met.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Hope Connections, previously Whiteinch Transformation, is a charitable company limited by guarantee. The charity follows the rules and regulations of the Companies Act 2006 and purposes and administration arrangements are set out in the memorandum and articles.
## **Recruitment and appointment of new trustees**
The board regularly reviews the opportunities and challenged ahead as Hope Connections seeks to develop, recruiting trustees with a blend of missional and business experience.
Page 5
**Hope Connections**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Organisational structure**
The charitable company is managed by the trustee committee and run day to day by a manager with 4 staff and volunteers.
## **Induction and training of new trustees**
On recruitment, new trustees are given documentation on their responsibility as trustees and an explanation of their duties, along with a briefing from the current trustees.
## **Key management remuneration**
The key management personnel of the charity is the manager. Total employer costs for this post in the year was £39,548 (2024: £37,096).
31/07/2026 Approved by order of the board of trustees on .... ~~....~~ BF9D0000-9D2B-46BE-1A04-08DEEF181634......................... ~~....~~ ........ and signed on its behalf by:
BF9D0000-9D2B-46BE-19F9-08DEEF181634
~~.............~~ .................................. ~~.............~~ ..............
I A Macfarlane - Trustee
Page 6
**Independent Examiner's Report to the Trustees of Hope Connections**
I report on the accounts for the year ended 31 December 2025 set out on pages eight to eighteen.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of the independent examiner's report**
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention :
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**----- Start of picture text -----**
BF9D0000-9D2B-46BE-1A1C-08DEEF181634
**----- End of picture text -----**
David Nicholls FCCA Fellow of The Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB
31/07/2026 Date: ..... ~~....~~ BF9D0000-9D2B-46BE-1A1E-08DEEF181634......................... ~~....~~ .......
Page 7
**Hope Connections**
## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 December 2025**
|**Unrestricted**
**funds**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
48,429
Other trading activities
4
430
Other income
5
9,896
**Total**
58,755
**EXPENDITURE ON**
Raising funds
6
1,393
**Charitable activities**
7
Supporting vulnerable and marginalised people in
the community
41,401
**Total**
42,794
**NET INCOME/(EXPENDITURE)**
15,961
**RECONCILIATION OF FUNDS**
Total funds brought forward
46,863
**TOTAL FUNDS CARRIED FORWARD**
62,824|**Restricted**
**funds**
**£**
158,055
-
-
158,055
-
133,131
133,131
24,924
50,357
75,281|**2025**
**Total**
**funds**
**£**
206,484
430
9,896
216,810
1,393
174,532
175,925
40,885
97,220
138,105|**2024**
**Total**
**funds**
**£**
110,969
1,100
5,000
117,069
7,048
174,593
181,641
(64,572)
161,792
97,220|
|---|---|---|---|
## **CONTINUING OPERATIONS**
This statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities in both years.
Comparative figures for the previous year by fund type are shown in Note 12.
The notes on pages 10-18 form part of these financial statements
Page 8
**Hope Connections**
## **Balance Sheet 31 December 2025**
|**Notes**
**CURRENT ASSETS**
Debtors
14
Cash at bank
**CREDITORS**
Amounts falling due within one year
15
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
17
Unrestricted funds:
General fund
People's Postcode Trust
Robertson Trust
Restricted funds
**TOTAL FUNDS**|**2025**
**£**
770
194,215
194,985
(56,880)
138,105
138,105
138,105
46,728
6,690
9,406
62,824
75,281
138,105|**2024**
**£**
916
175,694
176,610
(79,390)
97,220
97,220
97,220
46,863
-
-
46,863
50,357
97,220|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
31/07/2026 BF9D0000-9D2B-46BE-1A13-08DEEF181634
The financial statements were approved by the Board of Trustees and authorised for issue on ~~....~~ .............................BF9D0000-9D2B-46BE-1A13-08DEEF181634 ~~....~~ ........ and were signed on its behalf by:
BF9D0000-9D2B-46BE-1A0A-08DEEF181634
~~.....~~ .................................. ~~.....~~ .
I A Macfarlane - Trustee
The notes on pages 10-18 form part of these financial statements
Page 9
**Hope Connections**
**Notes to the Financial Statements for the Year Ended 31 December 2025**
## **1. GENERAL INFORMATION**
Hope Connections ("the charity") is a Scottish charitable company limited by guarantee. It is governed by its Memorandum and Articles of Association. It was registered as a charity in Scotland (registered number SC028928) on 8 April 1999. Its registered address is c/o Brett Nicholls Associates, Herbert House, 24 Herbert Street, Glasgow, G20 6NB.
## **2. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:
- the Charities and Trustee Investment (Scotland) Act 2005;
- Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006;
- the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS 102"), to the extent that it applies to small entities and public
benefit entities;
- '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, published in October 2019 (FRS102)' ("the Charities SORP"); - UK Generally Accepted Accounting Practice; and
- the historical cost convention.
The charity meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.
The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.
There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **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.
## **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 trade discounts due.
## **Financial Instruments**
The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Page 10
continued...
**Hope Connections**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **2. ACCOUNTING POLICIES - continued**
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income:
- Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant
- Investment income is included when receivable
- Incoming resources from charitable trading activities are accounted for when earned
- Incoming resources from grants, where related to performance and specific deliverable, are accounted for as the charity earns the right to consideration by its performance
- Income is only deferred when:
- -The donor specifies that the grant or donation must be used only in future accounting periods; or
- The donor has imposed conditions which must be met before the charity has unconditional entitlement
## **Expenditure**
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Office & Other Equipment - 25% on cost
## **Taxation**
Hope Connections is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity 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.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Legal status**
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10. As at 31 December 2025 there were 4 members.
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continued...
**Hope Connections**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **3. DONATIONS AND LEGACIES**
|Donations
Grants
Grants received, included in the above, are as follows:
The Robertson Trust
National Lottery Community Fund
Bank of Scotland
Arnold Clark Community Fund
Corra Foundation
Volant Trust
People's Postcode Trust
Endrick Trust
Merchant House
Hugh Fraser Foundation
The Trades House of Glasgow Commonwealth
Whiteinch & Scotstoun Housing Association
**4.**
**OTHER TRADING ACTIVITIES**
Fundraising events
**5.**
**OTHER INCOME**
Employment Allowance
**6.**
**RAISING FUNDS**
**Raising donations and legacies**
Fundraising|**2025**
**£**
630
205,854
206,484
**2025**
**£**
37,900
70,575
-
-
51,786
15,000
15,333
3,000
3,560
5,000
1,800
1,900
205,854
**2025**
**£**
430
**2025**
**£**
9,896
**2025**
**£**
1,393|**2024**
**£**
2,005
108,964|
|---|---|---|
|||110,969|
|||**2024**
**£**
-
15,089
25,000
1,000
51,597
15,000
1,278
-
-
-
-
-|
|||108,964|
|||**2024**
**£**
1,100
**2024**
**£**
5,000
**2024**
**£**
7,048|
Page 12
continued...
**Hope Connections**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
|**7.**
**CHARITABLE ACTIVITIES COSTS**
**Direct**
**Support**
**Costs (see**
**costs (see**
**note 8)**
**note 9)**
**£**
**£**
Supporting vulnerable and marginalised
people in the community
149,424
25,108
**8.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
**2025**
**£**
Staff costs
129,869
Travel
5,868
Hospitality & Refreshments
931
Training and Events
1,334
Donations & Gifts
169
Outreach Work
9,544
Community Calling Expenses
982
Marketing
727
Uniform
-
149,424
**9.**
**SUPPORT COSTS**
**2025**
**£**
Bank charges
670
Preparation & Independent Examination of Accounts
1,950
Bookkeeping
5,098
Administration
15,329
Premises Costs
1,015
Payroll Fees
1,046
25,108|**Totals**
**£**
174,532
**2024**
**£**
126,381
9,325
1,167
287
499
13,946
810
348
387
153,150
**2024**
**£**
479
1,950
4,008
10,510
1,856
2,640
21,443|
|---|---|
|||
Page 13
continued...
**Hope Connections**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **11. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Project Staff
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**Unrestricted**
**funds**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
6,740
Other trading activities
1,100
Other income
5,000
**Total**
12,840
**EXPENDITURE ON**
Raising funds
7,048
**Charitable activities**
Supporting vulnerable and marginalised people
in the community
24,790
**Total**
31,838
**NET INCOME/(EXPENDITURE)**
(18,998)
**Transfers between funds**
8,494
**Net movement in funds**
(10,504)
**RECONCILIATION OF FUNDS**
Total funds brought forward
57,367
**TOTAL FUNDS CARRIED FORWARD**
46,863||**2025**
**£**
112,783
11,712
5,374
129,869
**2025**
6
**Restricted**
**funds**
**£**
104,229
-
-
104,229
-
149,803
149,803
(45,574)
(8,494)
(54,068)
104,425
50,357||**2024**
**£**
113,106
7,851
5,424
126,381
**2024**
6
**Total**
**funds**
**£**
110,969
1,100
5,000
117,069
7,048
174,593
181,641
(64,572)
-
(64,572)
161,792
97,220|
|---|---|---|---|---|
||||||
||||||
## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Page 14
continued...
**Hope Connections**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
|**13.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|||||**Office &**|
|||||**Other**|
|||||**Equipment**|
|||||**£**|
||**COST**||||
||At 1 January 2025|||17,274|
||Disposals|||(17,274)|
||At 31 December 2025|||-|
||**DEPRECIATION**||||
||At 1 January 2025|||17,274|
||Eliminated on disposal|||(17,274)|
||At 31 December 2025|||-|
||**NET BOOK VALUE**||||
||At 31 December 2025|||-|
||At 31 December 2024|||-|
|**14.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|||**2025**||**2024**|
|||**£**||**£**|
||Prepayments||770|916|
|**15.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|||**2025**||**2024**|
|||**£**||**£**|
||Social security and other taxes|1,390||1,254|
||Pension Payable||700|565|
||Deferred income|51,787||72,165|
||Accrued expenses|3,003||5,406|
|||56,880||79,390|
||Deferred income comprised income received for projects which the charity was not entitled to||until the|following year.|
|||**2025**||**2024**|
||||**£**|**£**|
||At 1 January|72,165||-|
||Deferred in year|51,787||72,165|
||Released in year|(72,165)||-|
||At 31 December|
51,787||72,165|
Deferred income comprised income received for projects which the charity was not entitled to until the following year.
Page 15
continued...
**Hope Connections**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Current assets
119,704
75,281
Current liabilities
(56,880)
-
62,824
75,281|**2025**
**Total**
**funds**
**£**
194,985
(56,880)
138,105|**2024**
**Total**
**funds**
**£**
176,610
(79,390)
97,220|
|---|---|---|
## **Comparatives for analysis of net assets between funds**
||||**2024**|**2023**
**Total**
**funds**
**£**
167,822
(6,030)
161,792|
|---|---|---|---|---|
|**Unrestricted**
**Restricted**|||**Total**||
||**funds**|**funds**|**funds**||
||**£**|**£**|**£**||
||||||
|Current assets|126,253|50,357|176,610||
|Current liabilities|(79,390)|-|(79,390)||
||||||
||46,863|50,357|97,220||
||||||
## **17. MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**||||
|---|---|---|---|
|||**Net**||
|||**movement**|**At**|
||**At 1/1/25**|**in funds**|**31/12/25**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|General fund|46,863|(135)|46,728|
|People's Postcode Trust|-|6,690|6,690|
|Robertson Trust|-|9,406|9,406|
||46,863|15,961|62,824|
|**Restricted funds**||||
|National Lottery|4,978|10,842|15,820|
|Corra Foundation|21,989|13,450|35,439|
|Bank of Scotland Foundation|14,859|(14,859)|-|
|Volant Trust|8,531|3,451|11,982|
|Merchant House|-|3,560|3,560|
|The Robertson Trust|-|1,324|1,324|
|Hugh Fraser Foundation|-|3,202|3,202|
|The Trades House of Glasgow||||
|Commonwealth|-|1,800|1,800|
|The Endrick trust|-|683|683|
|Whiteinch & Scotstoun Housing Association||||
|Community Fund|-|1,471|1,471|
||50,357|24,924|75,281|
|**TOTAL FUNDS**|97,220|40,885|138,105|
Page 16
continued...
**Hope Connections**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **17. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
People's Postcode Trust
Robertson Trust
**Restricted funds**
National Lottery
Corra Foundation
Bank of Scotland Foundation
Volant Trust
Merchant House
The Robertson Trust
Hugh Fraser Foundation
The Trades House of Glasgow
Commonwealth
The Endrick trust
Whiteinch & Scotstoun Housing Association
Community Fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
National Lottery
Corra Foundation
Bank of Scotland Foundation
Volant Trust
GCVS Mental Health Fund
Merchant House
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
13,422
(13,557)
(135)
15,333
(8,643)
6,690
30,000
(20,594)
9,406
58,755
(42,794)
15,961
70,575
(59,733)
10,842
49,320
(35,870)
13,450
-
(14,859)
(14,859)
15,000
(11,549)
3,451
3,560
-
3,560
7,900
(6,576)
1,324
5,000
(1,798)
3,202
1,800
-
1,800
3,000
(2,317)
683
1,900
(429)
1,471
158,055
(133,131)
24,924
216,810
(175,925)
40,885
**Net**
**Transfers**
**movement**
**between**
**At**
**At 1/1/24**
**in funds**
**funds**
**31/12/24**
**£**
**£**
**£**
**£**
57,367
(18,998)
8,494
46,863
38,094
(28,116)
(5,000)
4,978
30,933
(8,944)
-
21,989
15,948
(1,089)
-
14,859
7,213
4,812
(3,494)
8,531
4,937
(4,937)
-
-
7,300
(7,300)
-
-
104,425
(45,574)
(8,494)
50,357
161,792
(64,572)
-
97,220|
|---|---|
Page 17
continued...
**Hope Connections**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **17. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
National Lottery
Corra Foundation
Bank of Scotland Foundation
Volant Trust
GCVS Mental Health Fund
Merchant House
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
12,840
(31,838)
(18,998)
15,089
(43,205)
(28,116)
49,140
(58,084)
(8,944)
25,000
(26,089)
(1,089)
15,000
(10,188)
4,812
-
(4,937)
(4,937)
-
(7,300)
(7,300)
104,229
(149,803)
(45,574)
117,069
(181,641)
(64,572)|
|---|---|
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **19. PURPOSES OF UNRESTRICTED FUNDS**
General funds - The Unrestricted, 'free reserves' of the Charity
People's Postcode Trust - Designated to fund an extra support worker
The Robertson Trust - To be used towards the core running costs
## **20. PURPOSES OF RESTRICTED FUNDS**
National Lottery Community Fund - Funding for support worker and volunteer coordinator salaries
Corra Foundation - Funding for manager and support worker salaries.
Bank of Scotland Foundation - Funding for support worker and administrative staff salaries.
Volant Trust - Funding for female support worker and a contribution to core costs.
GCVS Mental Health Fund - Funding to support newly released prisoners.
Merchant House - This fund was to offer practical support for individuals struggling with addictions and poor Mental Health.
Robertson Trust Plus Fund – Activities supporting organisational and staff development
Hugh Fraser Foundation – Contributions to practical client support needs and physical, mental health/wellbeing group work costs.
The Trades House of Glasgow Commonwealth - Towards the core costs of delivering practical 1-1 support for individuals, and the group wellbeing programmes.
Endrick Trust - Funding towards the core costs of delivering practical 1-1 support for individuals and group attendees.
WSHA Community Fund - Towards the G14 Wellbeing Groups.
Page 18