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2026-03-31-accounts

REGISTERED COMPANY NUMBER: SC204834 (Scotland) REGISTERED CHARITY NUMBER: SC029951

Report of the Trustees and Financial Statements for the Year Ended 31 March 2026

for

Glasgow East Alcohol Awareness Project

Brett Nicholls Associates Herbert House

24 Herbert Street Glasgow G20 6NB

Glasgow East Alcohol Awareness Project

Contents of the Financial Statements for the Year Ended 31 March 2026

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 15

Glasgow East Alcohol Awareness Project

Reference and Administrative Details for the Year Ended 31 March 2026

TRUSTEES J A Strange (Chair) J Gillespie (Vice Chair) K C Ching McKeown (Treasurer) A Ford (Secretary) L Degnan (resigned 28.10.25) J O'prey (resigned 28.10.25) COMPANY SECRETARY A Ford REGISTERED OFFICE 51 Tondra Place Easterhouse Glasgow Strathclyde G34 9AX REGISTERED COMPANY NUMBER SC204834 (Scotland) REGISTERED CHARITY NUMBER SC029951 INDEPENDENT EXAMINER David Nicholls FCCA Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB BANKERS Clydesdale Bank 47 Main Street Baillieston G69 6SQ

Page 1

Glasgow East Alcohol Awareness Project

Report of the Trustees for the Year Ended 31 March 2026

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 March 2026. 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

The company's objective and principal activity are to "Reduce the harm associated with the use and misuse of alcohol in the East of Glasgow".

The main activities of the company for the year continued to focus on the treatment and prevention of alcohol problems.

The strategies employed to assist the company to meet this objective include the following:

  1. To provide a range of services to address the potential problems related to alcohol use and misuse.

  2. Focus on prevention and educational work with young people in the community and local schools to limit the harm that comes with alcohol.

  3. Provide a confidential counselling service to anyone concerned about their own or another's alcohol use, not only for the individual but also for their family, friends and the wider community of East Glasgow.

  4. To support individuals in recovery from alcohol issues by providing access to volunteering opportunities within the project.

  5. Provide group work to those affected by alcohol issues.

  6. Provide access to Peer Support for individuals in early stage recovery from alcohol.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The main services provided by the company are counselling, prevention and education, Peer support, & group work.

Counselling: Individual Adult & Young persons, Couple and Families counselling

The counselling team is based in the company’s main office but also makes use of counselling locations located throughout East Glasgow. It provides free, confidential one to one alcohol counselling to anyone from the age of twelve who has concerns about their own or another’s alcohol use. It is staffed by two paid counsellors and a number of voluntary counsellors. During the last year our counselling has been delivered via telephone and Zoom calls as well as face to face counselling. We have been fortunate to be offered a counselling room on a Tuesday at the new Parkhead Hub where our counsellor provides Cognitive Behavioural therapy to clients referred by Social Work and Community Links. We continued to receive regular referrals from partner agencies and through our www.geaap.org web portal.

Prevention and Education

The prevention team is based in the company's main office but operates throughout the East of Glasgow. It is staffed by one full-time worker and one part-time worker as well as volunteers. Their main areas of work include the provision of GEAAP's award winning alcohol awareness programme, Young Booze Busters, to local primary schools in the East of Glasgow. This year we have also had inputs of alcohol and drug awareness to a number of secondary schools. It also provides group work sessions to local youth organisations and provides alcohol awareness training to statutory and voluntary organisations. This service also administers our website for young people www.youngboozebusters.com. This site allows young people to learn about alcohol and other drugs whilst having the opportunity to win prizes.

Peer Support

This service recruits and trains individuals with lived experience of recovery from alcohol issues, enabling them to volunteer as Peer Mentors supporting other individuals in the community in early-stage recovery from alcohol to access initiatives and services that would otherwise be beyond their reach. Over the last year our Community Links Worker has provided direct support, helping people to attend activities in person, accompany service users to attend hospital and other appointments, as well as providing online support via telephone and Zoom calls. Our Community Links Worker has also given talks in prisons and has promoted the service at Community Network events. We run a successful group work programme two days per week, Tuesdays and Thursdays delivering a range of interventions and social activities.

Page 2

Glasgow East Alcohol Awareness Project

Report of the Trustees for the Year Ended 31 March 2026

FINANCIAL REVIEW

Financial Review

Against a backdrop of limited resources and insecurities over funding we were pleased to secure a further three years funding from Glasgow City Council’s Community Fund for the core services of management, administration, counselling and prevention and education.

We have also been successful in securing financial donations to the company from other private companies, both within Glasgow and at a national level.

In the year ended 31 March 2026 the charity generated a net surplus of £29,343 (2025: deficit £12,398). At 31 March 2026, reserves stood at £154,107 (2025: £124,764) with £145,871 of these being unrestricted (2025: £110,819). This is comprised of £122,311 (2025: £85,237) in the charity's general fund, £2,226 (2025: £2,730) representing the book value of the charity's fixed assets and £21,334 (2025: £22,852) in the Sustainable Recoveries unrestricted fund.

Principal funding sources

Aside from income generated by training activities and general requests for funding support from a wide range of private companies, the principal funding source for the company is currently by way of a grant from Glasgow City Council’s Community Fund. Alongside this we receive funding from a range of funders such as The National Lottery, Garfield Weston Foundation, Robertson Trust, Bank of Scotland Foundation and Trusthouse Charitable foundation.

Investment policy

The company currently operates three bank accounts all of which are interest generating. Given the present climate of insecurity around funding the third of these accounts is our reserve account. All interest generated in the other accounts is transferred into this reserve account monthly. This reserve account is an instant access account. The Board have decided we should have access to this reserve at short notice should the need arise.

Reserves policy

The policy is to hold a level of reserves to generate a return sufficient to meet the Company’s annual administration expenses and three months of staff costs, for the year ended 31 March 2026 this equalled £92,706.

At 31 March 2026, general reserves stood at £122,311 (2025: £85,237), the trustees are therefore satisfied that the reserves policy is being met.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The company is limited by guarantee, governed by its Memorandum and Articles of Association and has obtained permission from the Registrar of Companies to omit the word "Limited" from the company name. The company was granted charitable status by OSCR. The company's charity number is SC029951.

Recruitment and Appointment of Management Board Members

The directors of the company are elected annually at the Annual General Meeting. Directors serve for a period of one year and must be re-elected at the next AGM.

Directors must be residents of the East area of Glasgow.

Due to the nature of alcohol related issues much of the charity's work focuses upon people who are vulnerable due to alcohol use and misuse. The Management Board seeks to ensure that the needs of this group are appropriately reflected through the diversity of the Board. The charity seeks to recruit onto the Board ex-service users who have overcome their own alcohol issues and are willing to become members of the Management Board and use their own experience to assist the charity.

The Board can call upon the expertise of business and health advisers from various local organisations and projects such as GCVS & SCVO.

Page 3

Report of Trustt th• Y￿r Ehdod 31 Uach 2026 8TRUCTLR4 GOVERNANCE A￿) IAANAGEMENT Organlsallonal struc￿r Tho cornpany has a Man•Jènwnl Board ol up are￿￿5. They oft•n Bowd m8etkng5 per ye•r. Al presert ts Board ha8fryJr directorn aeNr¥J. A schèmè of d81&3ation Is ) rA&. day-tTrday re5pMt￿ for the prow&on of the ctynpanys rests ￿th the Projed M￿ager. The PrO1￿t Managgr Is resp)n%￿O lor en$￿ng that ¢wpaYty ddi¥gr8 the 5eMcos &pK￿led and that key perforrnance iThJrJrs ar• met. Th8y we aLso hy the.LyratKNI￿ mantyemert of Ihe and wovido$ Sndlvi¢Jual sup¢rn&on lo tho staff t8am ensuring that Iho tsam corMsnu8 to dw•Jop thow and pra¢ii¢4g in lino th good Prn(￿¢?. Inductbm •nd tr•I￿n9 ollwd mem M061 new directors ￿readY faThliar ilh ry8ctKa WO￿ d lh• clwity hBving te8n 8th8r eX￿e￿e¥ or h9wng spent some tm• votunte8riry 4th thè dwity altehthng mir¥J5 by the 8oard. New 8D8rd rngmbgrs are knvllod and •nc>JrW lo lend a ￿1101 of 8hcrt Irthdion $888th6 vAth the Proixt Managgr lol no morè than an hwrl to lamHlarise th•rn wilh Ihe ol the ch•ity and ￿)tr£th￿ them to staff merthrs. They are prty￿e￿ wilh an Informal￿n pac, whith givès in&xmats() on th• ￿￿&SophY d thg c￿panY. Fythmtic￿￿l inf(rnd￿ on th• rAmp8rty rw ol the late8t pubhh8d xcwrrts wlth lh8 aftd •rWes ofauociAkn'on. TrJinirrfJ for board members is prevKl&l In )d ty the GCVS WKJ a)vw6 tcyics as rul06 re￿￿￿[bIrt1¢S C+f Board members. G•n•rk ffl8nasiemont ¥kth8. fina￿￿81 m8nawMt a4 48 any oth•r topic Id•ntffied by Board ffleffllxr8. Ky man•g•m•nt r•munw•tion In th8 oplnkn ol the trustees th• kty man•geTrwN porwThl we lh• ￿r tlme aNI thg project manager, total 8rnpWr Costs rdatlng lo Ihw 202&26 £42.95512025.. £43.2561. R•l•tsd pw&•• In 80 far •¥ It Is ¢oMFn￿n1ary to ctycts, Ih c1yr4)￿Y 14 ty both and nat￿1 At MtiDnal1gvg1 the company 18 guKled by the SCo￿h Ex8ctht's Pl&n. At 8 bcal S•v•l the wmwy li guided ty G18sgoWs AlcoMI & patharshp. Thè ¢omp•ry is alw a nwrntr ol and wgl ropresented cffl Var￿U6 grtyJp8 in t 8r88 such as North East fyasgDs Vulnwabllty $ub 9roup aTrJ the East Communty Addictions FONM. Thè ￿p￿S￿n18t1on of loc￿ orwisations wlthin these 9roups has pro¥ed invalJ￿￿ to oJnp•ny in estat418hing wJ ryrowrvJ I'nk8 IthiA cornrnunty and Id•ntynG relevant p)Iky developrnents. M•mben dth• M•n•g•m•nt Boa The mombefs d the r￿n￿MOnt towd OreLlty¥ of thè have so￿1 the ￿or of thls reW ore 6et out John str￿¥. Ch•ir Jean•tt8 GilWle-Vic• Cholr Ang818 F¢rd. Secretary Jacquellno O'pr8y- Oirectc Lauva D3nan. DlrKtor- R￿gnad 2W10r2s KSI GhiNJ- Dlr•dor- R•S￿r￿d 28110Q5 Thg Commrttoè rwb8rn relkn ar1 belw offer for at th• fortlthNJ Gon8ral MwiiThJ. 8k mllnag•m•nt .The m9￿berS implemented a manageff¢nl Strattyy. rr￿n￿￿$ assesses nw ris￿ to which they art expo￿. This ccffjpriwJ an an￿81 Trview ol th8 risks the wmpgny may face." 9$￿19￿￿￿t ofsystams Bnd to Mi￿.g￿te risk8 h1)tifieLI in Ihg risk a￿". Ihe vWwbwntsbDn of proceduws design1 to wr￿lM￿e any pot8ntial on th• Lxjrnpany shoukt any rbsks ffo18rohs•. Appr 2-06-Z ordèr of the iwJ8nl of Irustees tw............................................. èTrJ 5iwI Ils beh8W by.. trango. Truste•

Independent Examiner's Report to the Trustees of Glasgow East Alcohol Awareness Project

I report on the accounts for the year ended 31 March 2026 set out on pages six to fifteen.

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 :

have not been met; or

David Nicholls FCCA Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

8 June 2026 Date: .............................................

Page 5

Glasgow East Alcohol Awareness Project

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2026

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
85,305
208,398
Other trading activities
3
1,245
-
Investment income
4
2,725
-
Other income
5
10,500
-
Total
99,775
208,398
EXPENDITURE ON
Charitable activities
6
Treatment and prevention of alcohol problems
64,723
214,107
NET INCOME/(EXPENDITURE)
35,052
(5,709)
RECONCILIATION OF FUNDS
Total funds brought forward
110,819
13,945
TOTAL FUNDS CARRIED FORWARD
145,871
8,236		 2026
Total
funds
£
293,703
1,245
2,725
10,500
308,173
278,830
29,343
124,764
154,107		 2025
Total
funds
£
291,901
944
4,267
5,000
302,112
314,510
(12,398)
137,162
124,764

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 8 to 15 form part of these financial statements

Page 6

GlaskTh East ￿¢01￿1 Awarnn•￿ Prwt Balar￿0 Sheot 31 ￿rch 2026 2026 2025 FIXED A8SEf8 Tanglbl8 855ets 13 1226 2,730 CURRENT A&8ETS Dgbtors Cash 8t bank in 14 10.671 143.4 6,546 154,161 124,314 CREDITOR8 Amounts tslling itt¥n i)ne year 15 12,2WI 12,2601 NET CURRENT AS8ETS TOTAL A88ET8 Less CWIRENT UABILMES 154.107 124.784 NET A8SET8 FUNDS Unrestrfei￿ fuThJs RtstrKled lund8 17 145.871 8.236 110,819 13,945 TOTAL FUND8 154.107 The charttabl8 coryany 5$ oniii&J to exwr¢ikJi frryn 8￿j•1 wKler SeL1b)n 477 (rt It• Cryl•s Act 2CIJ6 yèar 8ftdéd 31 Marth 2028. The rrernbern h•ve Ml lo ¢)bt#in n I￿111 ol lth Ilnart4 8lat•thnts lor the yew onded 31 Marth 2026 in arb)rdarKo with Sedion 476 ofthe A¢t 2006. The tru8to88 a¢th¢Mledge their ￿pOn￿litt￿ f ensuriThJ Ihal th? tharitablg Th)r￿anY kw8 rocud8 ts)mply Sectkrn 386 and 387 of the Companws kt 2(￿ and prepa￿￿ finarKial slatements Y￿1th gNe a Inm and fa viw crf slAI8 of affairs of th• charit•W• company as at tho ond Df ftsn￿￿ year 8Th1 of its suWuB rK defiot fry finanoa ￿ar In &eordanc Ihè roquirwr¢nts of Sections 394 8T￿ 395 4nd wtt1¢h ¢Jhwwi59 WIF4y wilh the requ¥wnents cont￿18$ Att 2LK6 r•latin9 to flTh￿al statements. so18r 8s applkatle tts thè wmF•ny. These finan¢)￿ ￿￿t￿ments have bBon wepgrvj ilh the ￿lIcatIe to charit811o Ctsnp•ni￿ iubJ'gBI to the ¥rnall ￿MPan￿ r8glm&. The finanoal stalements wwe awoved by tr Bor*d of Tnth wttw60d for wJ• ..... J were ￿gned on its ￿haIrby. K C fthing N4cKo0i¥n. Trusi¢e ThE rKbte5 8 to 15 forn pwi of tktsse s￿￿lents

Glasgow East Alcohol Awareness Project

Notes to the Financial Statements for the Year Ended 31 March 2026

1. ACCOUNTING POLICIES

General information

Glasgow East Alcohol Awareness Project Limited ("the charity") is a Scottish company limited by guarantee and governed by its articles of association. It was registered as a charity in Scotland (registered number SC029951) on 10 March 2000. Its registered address is 51 Tronda Place, Easterhouse, Glasgow, G34 9AX.

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, with the exception of investments which are included at market value.

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.

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.

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.

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.

Tangible fixed assets

All assets costing more than £500 are capitalised and valued at historic cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Page 8

continued...

Glasgow East Alcohol Awareness Project

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Office & Other Equipment - 33% on cost Improvements to Property - 10% on cost

Taxation

Glasgow East Alcohol Awareness Project 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.

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.

2. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
Bank of Scotland Foundation
The Robertson Trust
Glasgow Communities Fund
Garfield Weston
The Wood Foundation
Trusthouse Foundation
Postcode Community Lottery		 2026
£
305
293,398
293,703
2026
£
50,000
28,000
157,184
20,000
-
23,214
15,000
293,398		 2025
£
574
291,327
291,901
2025
£
51,050
28,000
157,184
-
3,000
22,093
30,000
291,327

Page 9

continued...

Glasgow East Alcohol Awareness Project

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

3.
OTHER TRADING ACTIVITIES
2026
£
Fundraising events
1,135
School books
110
1,245
4.
INVESTMENT INCOME
2026
£
Bank interest received
2,725
5.
OTHER INCOME
2026
£
Employment Allowance
10,500
6.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Treatment and prevention of alcohol
problems
260,995
17,835
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2026
£
Staff costs
221,824
Staff Travel & Expenses
865
Advertising & Publicity
2,340
Consultancy & Professional Fees
5,400
Equipment & Materials
1,861
Groupwork
5,711
Membership Fees
568
Prevention Education
3,220
Repairs & Maintenance
2,689
Service User Expenses
2,806
Stationery & Postage
3,882
Telephone & Internet
3,256
Training
580
Travel & Volunteer Expenses
4,394
Counselling Costs
1,095
Garden
-
Depreciation
504
260,995

Page 10

continued...

Glasgow East Alcohol Awareness Project

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

8. SUPPORT COSTS

Management
Finance
£
£
Treatment and prevention of alcohol problems
14,542
3,293
Support costs, included in the above, are as follows:
2026
£
Insurance
1,247
Rent
12,900
Retirement gift
395
Bank charges
-
Preparation and Independent Examination of accounts
1,920
Payroll Fees
1,373
17,835
9.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2026
£
Depreciation - owned assets
504		 Totals
£
17,835
2025
£
1,259
12,900
-
61
2,610
1,373
18,203
2025
£
504

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

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		 2026
£
193,026
22,949
5,849
221,824
2026
8		 2025
£
191,522
16,388
5,837
213,747
2025
8

No employees received emoluments in excess of £60,000.

Page 11

continued...

Glasgow East Alcohol Awareness Project

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
84,624
207,277
Other trading activities
944
-
Investment income
4,267
-
Other income
5,000
-
Total
94,835
207,277
EXPENDITURE ON
Charitable activities
Treatment and prevention of alcohol problems
101,593
212,917
NET INCOME/(EXPENDITURE)
(6,758)
(5,640)
RECONCILIATION OF FUNDS
Total funds brought forward
117,577
19,585
TOTAL FUNDS CARRIED FORWARD
110,819
13,945
13.
TANGIBLE FIXED ASSETS
Improvements
Office &
to
Other
property
Equipment
£
£
COST
At 1 April 2025 and 31 March 2026
5,040
90,587
DEPRECIATION
At 1 April 2025
2,310
90,587
Charge for year
504
-
At 31 March 2026
2,814
90,587
NET BOOK VALUE
At 31 March 2026
2,226
-
At 31 March 2025
2,730
-		 Total
funds
£
291,901
944
4,267
5,000
302,112
314,510
(12,398)
137,162
124,764
Totals
£
95,627
92,897
504
93,401
2,226
2,730

Page 12

continued...

Glasgow East Alcohol Awareness Project

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Payroll Account
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
2,226
-
Current assets
145,925
8,236
Current liabilities
(2,280)
-
145,871
8,236		 2026
£
10,671
2026
£
2,280
2026
Total
funds
£
2,226
154,161
(2,280)
154,107

Comparatives for analysis of net assets between funds

Unrestricted
Restricted
funds
funds
£
£
Fixed assets
2,730
-
Current assets
110,369
13,945
Current liabilities
(2,280)
-
110,819
13,945
17.
MOVEMENT IN FUNDS
Net
movement
At 1/4/25
in funds
£
£
Unrestricted funds
General fund
85,237
35,556
Sustainable Recoveries
22,852
-
Designated Fixed Asset Fund
2,730
(504)
110,819
35,052
Restricted funds
Robertson Trust
4,372
3,279
National Lottery Community Fund -
Groupwork
9,573
(8,988)
13,945
(5,709)
TOTAL FUNDS
124,764
29,343		 2025
Total
funds
£
2,730
124,314
(2,280)
124,764
Transfers
between
funds
£
1,518
(1,518)
-
-
-
-
-
-		 2024
Total
funds
£
3,234
135,668
(1,740)
137,162
At
31/3/26
£
122,311
21,334
2,226
145,871
7,651
585
8,236
154,107

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continued...

Glasgow East Alcohol Awareness Project

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated Fixed Asset Fund
Restricted funds
Robertson Trust
Glasgow Communities Fund
National Lottery Community Fund -
Groupwork
Trusthouse Foundation
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Sustainable Recoveries
Designated Fixed Asset Fund
Restricted funds
Robertson Trust
National Lottery Community Fund -
Groupwork
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
99,775
(64,219)
35,556
-
(504)
(504)
99,775
(64,723)
35,052
28,000
(24,721)
3,279
157,184
(157,184)
-
-
(8,988)
(8,988)
23,214
(23,214)
-
208,398
(214,107)
(5,709)
308,173
(278,830)
29,343
Net
movement
At
At 1/4/24
in funds
31/3/25
£
£
£
88,764
(3,527)
85,237
25,579
(2,727)
22,852
3,234
(504)
2,730
117,577
(6,758)
110,819
1,385
2,987
4,372
18,200
(8,627)
9,573
19,585
(5,640)
13,945
137,162
(12,398)
124,764

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continued...

Glasgow East Alcohol Awareness Project

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Sustainable Recoveries
Designated Fixed Asset Fund
Restricted funds
Robertson Trust
Glasgow Communities Fund
Glasgow Communities Fund (Sustainable
Recovery)
National Lottery Community Fund -
Groupwork
Trusthouse Foundation
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
64,403
(67,930)
(3,527)
30,432
(33,159)
(2,727)
-
(504)
(504)
94,835
(101,593)
(6,758)
28,000
(25,013)
2,987
154,506
(154,506)
-
2,678
(2,678)
-
-
(8,627)
(8,627)
22,093
(22,093)
-
207,277
(212,917)
(5,640)
302,112
(314,510)
(12,398)

18. RELATED PARTY DISCLOSURES

During the year there was £12,900 (2025: £12,900) rent paid to Trondra SCIO, a related party. Trondra SCIO and GEAAP share the same trustees. This was for provision of an office space and is considered at market rate. There were no outstanding balances at the year end (2025: £nil)

19. PURPOSE OF UNRESTRICTED FUNDS

General Fund - The unrestricted, free reserves of the charity

Sustainable Recoveries - Funds used for Community Link worker salary and running costs including service user expenses.

Designated Fixed Asset Fund - This represents the Net Book Value of the charity's tangible fixed assets

20. PURPOSE OF RESTRICTED FUNDS

Wheatley Solutions - Donation towards general running costs, used for Sustainable recovery.

National Lottery Community Fund - Groupwork - Funding to support women’s group over two years.

Robertson Trust - 50% of salary costs of two counsellors.

Glasgow Communities Fund - Contribution towards salaries and running costs for GEAAP and Sustainable Recovery core services of Counselling, Prevention & Education, Administration and Management.

Trusthouse Foundation - 50% of salary costs of two counsellors.

Page 15