Company registration number SC239320 IScotland} Charity registratlon number SC0323S4 (Scotlandl THE OBAN YOUTH CAFE PROJECT LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
THE OBAN YOUTH CAFE PROJECT LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustee$ l A Jackson D Macaskill Dr F A MacLennan K Mcluckie F Stewart (Appointed 1 July 20251 Se¢retsry Country of incorporation United Kingdom (Scotlandl SC239320 Charfty reglstratlons England and Wales Scotland SC032354 Regl$tgrgd offlcg 4 Albany Terrace Oban Argyll PA34 5NY
THE OBAN YOUTH CAFE PROJECT LTD CONTENTS Page report Accountsnts, report Slalemenl of financial activities Balance sheet Not88 to the financial statements 8-15
THE OBAN YOUTH CAFE PROJECT LTD REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 NOVEMBER 2025 The Iruslees present their annual report and financial statements for the year ended 30 November 2025. The financial slalemenls have been prepared in accordance with the accounting policies sel out in note 1 to the financial statements and comply wth the chaTily's goveming document. the Companies Act 2006, the Charities and Trustee Inve51rnenl Iscotlandl Act 2005. the Charities Accounts IScotl8ndl Regulations 2008, FRS 102 "Thè Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charrties SORP "Ptcounling and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021.. Objectlves and actlvltles The objects and principal activity of the company were to provide a safe supportive alcohol and drug free pla for the youth of Oban and the surrounding area. The Original aims of the project were lo provide an alcohol and drug-free environment for local young people lo meet together and to as51St them in realising their potential to contribute to society in a positive manner remains at the heart ot our work. The company's objects shall be lo promote the benefit of young persons of Oban and ils environs wrthoul distinction of sex, sexualrty, political. religious or other opinions by associating the local statutory authorities, voluntary organis81ions and inhabi18nls in a common effort to advance education and to provide facilities, or 8SSlSt in the provision of facilities, in the interest of social weKare for recreation and other leisure time occupation so that the conditions ol life of said young people may be improved and to provide or assist in the provision of an alcohol and drug free café for activities promoted by the company" Oban Youth Café's Memorandum and Articles", p2., 2002 Public benefit The trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charity should undertake. Il's been another busy year al Oban Youth Cafe. Thank you so much to all the young people who are Involved with youth cafe aclivilies. You're all amazing. Thanks also lo our dedicated staff team, who deliver such a fantastic range of acb'wties. Thanks also lo our partners and funders without whom we would be unable to do what we do Organisalions we work closely with.. Oban High School. Live Argyll. Act¢ve schools, Allanlis, Rockfield Primary Campus, Hope Kitchen Re-store. Loho, ALI energy. Inspiralba, Blue triangle. Oban Job Centre, H20, North Argyll Young Carers. Skills Development Scotland, Oban college, Oban Pride and Soundsystem Project. Funders.. Children in Need The National Lottery- Young Start UK Youth - Pears Foundation Third Sector Interface - Community Mentsl Health and Wellbeing FLsnd Youth Scotland- Rural action fund Sainsbury's- Neighboudy ADP- Alcohol & Drugs Partnership ICF - Investing in Communities las part of the CCCI Supporting Communities Fund Argyll & BLrte CounrAI lin partnership with The Health 8nd Wellbeing Nefvrk
THE OBAN YOUTH CAFE PROJECT LTD REPORT IINCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 This Teport covèrs 12 months of activity from 1st December 2024 10 30th November 2025 During this peiiod, we worked with 280 different young people, by providing 40 One-lo-one Sessions and 169 Group Se55ions and 30 external sessions 32 individual sessions for 124-Year-oldS & e individual sessions for high school pupils as part of theif timetable. 12 school group sessions as part of their timetable. 14 5UPPOrt department groups {this group is part of the young people's timetable and attended with the support staff tool. 5 different Healthy Me sessions Ilhis is an after-school Iransitson group involving arountj 20 P7s from Rockfield in each group) 34 individual S11S2 after-school drop-ins. Over the course of the year, we saw 80 different young people in this group. Including 1 senior volunteer pupil. 54 individual S2+ after-school drop-ins. Over the course of the year, we saw 46 different young people in this group. 43 individual 16+ graups ran throughout the yeaf (this group is for young adults that have left school} and we had 14 different young adults attend 22 different holiday groups from February October. Some of these are part of the GIVE sessions IA holiday programme run through in partnership with Live Argyll and H20, It Involves volunteering in the community with reward days al the end of the programmel. 3 Sound System sessions (this is a music programme run by The Soundsystem Project who we partnered up with to deliver this wth Oban High School) The Soundsyslem work with around 20 young people in the high school throughout the day anLI we run evening sessions out with the school. Summer Sensations. Thi5 Is a multi-agency event for all new P7s and S1s from all over the Oban area over 2 days. This year we had over 170 young people for both days and the Youth Cafe worked directly with 93 01 those. Addrtional things we have been involved in this year include.. Upcy¢ling workshop - This was a teeshirt upcycling workshop in partnership wrth Re store some of the T- shirts were worn at the local fashion show. Mull Healthy Me - Oban Youth Cafe and Live Argyll delivered the healthy Me p(09ramme in Tobermory High School. This was a Iransrtion event attended by 35 young people trom local primary schools. Mental health Day. Ob8n High School. Super Saturday - 3 of our staff spent the day working in the Re store to promote the Youth Cafe and we received the takings for the day. CholS for life, Oban High School - Our stsff ran 8 workshop for all S2's. Careers Day, Oban High Sehool- We ran a stall all day. This was attended by All S3 - S6 pupils. Results Dropin - This was an all day event held in Oban Youth Cafe in partnership with SDS, our local DWP and Argyll College. We ran this the day after the exam results for students and parents in need of support or advice Oban Pride - Oban Youth Cafe ran the Youth Zone al the event al The Corran Halls all day. This was social space for young people lo chill out, do some arts antl meet other young people. Planet Youth Event - Oban Youth Cafe helped organise and had a stall al this event. We had around 25 stalls, showcasing what was available for young people in the area and il was a chance to engage wtth the publie to get their thoL+ghls on what was needed in the area. Daniel Spargo Mabbs workshop, Oban High School Re love Hub - This was an all d8y event, with 7 different local organisations helping to promote pre-lovetl elothes, toys. bikes and baby things. 11 was held in The Rockfield center, over 2 floors, with workshops and items for sale. Oban Youth Cafe ran one of the ort & craft workshops. Oban Job Cenler Job Fair- We ran a stall for the afternoon. To encourage young people lo look at our pre- employability programme and also to encourage parents to find out more about what we do in the community.
THE OBAN YOUTH CAFE PROJECT LTD REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Young people's menlal health was supported through most of the groups we ran. However. il was particularly supported when 11 different young people participated either in 1-1 or group sessions in term-lime from December 2024 November 2025. 4 of these young people are working on a Dynami¢ Youth award as part of their sessions. These group5 are part of the young person's limelable and are either in school or al the Youth Cafe. The sessions are relaxed, quite often revolving around cooking and shopping for ingredients. This helps wrth confidence, reduces anxiety and helps build positive relationships with the youth workers and their peers involved. Young people's confidence was supported and developed across all the groups we ran. However, it was particularly supported when.. 6 different young adults aged befv4een 16-24 were supported through the Spark Your Purpose programme. This is a pre-employability programme and we are the delivery partners for the Oban area for Inspiralba. Every yOLkng person we took on was supported for 13 weeks, either with weekly meelups. phone calls or texts. We helped with driv1ng lessons, on-line training, art projects, college applications and SLJPPOrt, SDS & visits, gym memberships and support going lo the gym. and also helped with passrx)rt applications. Through the programme, we were also able to purchase a laptop for one of our young adults. We are part of a local partnership. the Connecting Communities Collective, through whom we have managed to secure ftjnding from both the CLLD aniy ICF funds, both of which we would have been unlikely lo have the capacity to apply for on our own. This partnership is funded via the ICF unli1 March 2026. A new project, The Re Store shop is a developmenl supported by this partnership. Achlevements and perfomiance SignifNcanl activities and achievements against objectives Flnan¢lal revlew Resewes policy 11 is the policy of the charity that unreslricled funds which have not been designated for a specific use should be maintained at a level equivalent lo between three and six month's expenditur&. The Iruslees consider that reserves al this level will ensure th81. in the event of a significant drop in funding, they will be able to continue the chaTIty's current acb'vities while consideration is given to ways In which addrtional funds may be raised. This level of reserves has been maintained throughout the year. Structure. governance and management Ttte charity is controlled by ils governing document, a deed of tfust, and constitutes a limited company. limited by guarantee, as defined by the Companies Act 2006. The trustees who are also the directors for the purpose of company law, who served during the year and up to the date of SIgn8tu of the year were.. l A Jackson D Macaskill Dr FA MacLennan K Mduckie WAG Craik F Stewart IResigned 21 Marctt 20251 IAppointed 1 July 20251 Recwilment and appointment oltwslees The Board of Directors consists of individuals with a range of skills and, in the event of particular skills being lost due lo reliremenl,. individuals are approached lo offer themselves fol elecb'on lo the Board of Direclors. The Management committee Consist of three current Directors and two other members along with the Project Co- ordinalor
THE OBAN YOUTH CAFE PROJECT LTD REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 The company's current policy concerning the payment of trade creditors is to.. settle the terms of payment with suppliers when agreeing the terms of each transaction.. ensure that suppliers are made aware of the terms of payment by inclusion of the relevant temis in contracts., and pay in accordance wth the company's contractual and other legal obligations. Orgartis&lion81 stwclure The Board ol Direclorslmanagement committee meet bi-monthly and where appropriate, more frequently as required. The Board of Direetors delegate day-lo day responsibility for running of the project to the Project Co- ordinalor who is responsible for ensuring that the charity delivers the services specified and the key performance indicators are mel. The Project Co-ordinator is also responsible for the Individual supervision of the staff and ensuring that the team contsnue lo develop their skills and working practices In line with good practice. The report was approved by the Board of Trustees. Truste8 Date".
THE OBAN YOUTH CAFE PROJECT LTD ICAS ACCOUNTANTS, REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE OBAN YOUTH CAFE PROJECT LTD FOR THE YEAR ENDED 30 NOVEMBER 2025 In order lo assist you to fijlfil your dleS under the Companies Act 200S, we have prepared for your approval the financial statements of The Oban Youth Cafe Project Ltd for the year ended 30 November 2025, which (x)mpnse the statement of financial activities and the related notes from the charity's accounting records and from infornialion and explanations you have given us. As a practising member firm of the ICAS we are subject to ils elhieal and other professional requKements which are detailed al https.'Ilieas.comlicas-framework-preparalion-of-accounls. This report is made lo the charity's trustees. as a body. in accortlance wrth the terms of our engagement letter dated Our work has been undertaken solely to prepare for your approval the financial slalements of The Oban Youth Cafe Project Ltd and slate those matters that we have agreed to slate lo the Charity's trustees, as a body, in this report in accordance with the requirements of the ICAS as detailed at https."Ilicas.comlicas- framework-preparation-of-accounls. To the fullest extent pemitted by law, we do not accept or assume resptsnsibility to anyone other than The Oban Youth Cafe Project Ltd and the charity's trustees as a body, for our work or for this report. It Is your duty lo ensure that The Obafi Youth Cafe Project Ltd has kept adequate accotjnting rordS and to prepare 5talulory financial statements that give a true and fair view of the assets, liabilities, financial posf(ion and surplus ol The Oban Youth Cafe Project Ltd. You consider that The Oban Youth Cafe Project Ltd is exempt from the statutory audit requirement for the year. and is not required to obtain an independent examinerfs report. We have not been inslructetl lo carry out an audit or a review of the financial stslements of The Oban Youth Cafe Project Ltd. For thi5 re850n, we have not verified the accuracy or Completeness of the accounting record5 or Information and explanations you have given lo us and we do not, therelore, express any opinion on the slalulory financial slalemenls Zo? &co CHAf4TF.B&r. 14CCOI IX5T ANI ?1 Aigyli bquartr. fitsdri 4AT Ipl 0ltiJl 567001
THE OBAN YOUTH CAFE PROJECT LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2025 Unrestrlcted Rgstrlcted funds funds 2025 202S Total Unrestricted Restrlcted funds funds 2024 2024 Total 2026 2024 Notes Income from- Donations and legacies Charilable activities 3,300 1.870 95,610 98,910 1.870 15,960 1,117 83,119 99,079 1,117 Totsl Income 5,170 95,610 100,780 17.077 83,119 100,196 Expendlture on: Charitable activities 5,478 93,140 98,618 15,596 80,280 95,876 Total expenditure 5,478 93.140 98,618 15,596 80,280 95,876 Net incomellgxpenditurel 13081 2,470 2.162 1,481 2,839 4.320 Transfers beeen fijnds 12,7161 2,716 Net movemfrnt in funds 13,0241 5,186 2,162 1.481 2,839 4,320 Reconciliation of fvnd$: Fund balances al 1 December 2024 49,836 52,517 102,353 48.355 49,678 98,033 Fund balances at 30 Novembor 2025 46.812 57,703 104,515 49,836 52,517 102.353 The stslement of financial activities includes all gains and losses recognised in the year. All Income and expenditure derive from eonlinuing act4Vities.
THE OBAN YOUTH CAFE PROJECT LTD BALANCE SHEET AS AT30 NOVEMBER 2025 2025 2024 Notes Fixed assets Tangible assets 11 201 258 Current assets Cash at bank and in hand 107,656 105,367 Creditors: amounts falling due within one year 12 {3,3421 13,2721 Net current assets 104,314 102.095 Total assets less current liabilities 104,51 S 102.353 The funds ofthe charity Restricted income funds Unrestricted funds 13 14 57,703 46,812 52,517 49,836 104,515 102,353 The company is entitled to the exemption from the audit reqU1ment contained in section 477 of the Companies Act 2006. for the year ended 30 November 2025. The directors acknO%edge their responsibilities for complying with the requirements of the Companies Act 20C6 with respect to accounting recortls and the preparation of finanaal slalemenls. The members have not required the company to obtain an audit of ils financial slalements for the year in question in accordance with section 476. These finanaal statements have been prepared in accordance with the provisions applicable lo companies subjg to the small companies regime. The financial slatemer*ts were approved by the trustees on . Trustee
THE OBAN YOUTH CAFE PROJECT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 Accountlng pollcles Charity information The Oban Youth Cafe Project Ltd is a private company limited by guarantee incorporated in Scotland. The registered office is 4 Albany Terrace, Oban, Argyll, PA34 5NY. 1.1 Basis of preparation The financial 5talemenls have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment Iscotlandl Act 2005, the Chari(ies Accounts (Scollandl Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounling and Reporting by Charities. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wilh the Financial Reportin9 Standard applicable in the UK and Republic of Ireland IFRS 1021" The charity is a Public Benefit Entity as thfined by FRS 102. The charity has tsken advantsge ol the provisions in the SORP for charities not lo prepare a slatanenl of cash flows. The financial slalements are prepared in sterling. which is the functional Currency of the chaiily. Monetary amounts in these financial slalemenls are rounded to the nearest £. The financial slalements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and lo include investment properties and certain financial instrlmenls al fair valuel. The principal accountsng policies adopted are sel out below. 1.2 Golng eon¢orn At the lime of approving the financial slalemenls, the trustees have a reasonable expectation that the charity has adequate resources lo continue in operats.onal existence for the foreseeable future. Thus the tn&%lees continue to adopt the going concem basis of accounting in preparing the financial slalemenls. 1.3 Charitabla fund$ Unieslricted funds are available for use al the discretion of the trustees In furtherance of their charitable objectives. Restricted funds are subject lo specific conditions by donors or grantors as to how they rnay be used. The purposes and uses of the reslricled lunds are sel out in the notes lo the financial stslemenls. Endowment funds are subiect lo speryfic condrtions by donors that the caprtal must be mainlain8d by the tharily. 1.4 Income Income is renised when the charity is legally entitled to Il after any performance conditsons have been mel, the amounts can be measured reliably, and it is probable that Income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donabon, unless performance conéilions require deferral of thè amount. Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant Is fecognised at the lime of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known. the legacy is Irealed as a contingent asset.
THE OBAN YOUTH CAFE PROJECT LTD NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Accounting policies {Continued} 1.5 Expendlture Expenditure is Tecognised once there is a legal or consliuclive obligation lo transfer economic benefit lo a third party. It is probable thst a transfer of economic benefits will be required in Settlement. and the amount of the obligation can be measured Teliably. Expenditure is classified by activity. The cost5 of each activity are made up of the lotsl ol dir&t costs and shared costs, including support costs involved in undertaking each activity. Diiecl costs attributatAe to a single activity are allocated directly lo that activity Shared costs which conlnbule lo more than one activity and support costs which are not attribuiable lo a single activity are apportioned beeen those activities on a basis consislenl with the use of resources. Central staff costs are alloraled on the basi5 of lime spent. and depreciation charges a allocated on the portion of the asset's use. 1.6 Tanglblg fixed assgts Tangible fixed as5e15 are initially measured at cost and subsequently measured al eost or valuation, nel ol depreciation and any Impairment losses. Depreciation is recognised so as lo write off the cost OT valuation of assets less their residual values over their useful lives on the following bases". Fixtures and fittings 15% The gain or loss arising on the disposal of 8n asset is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial aclivilies. 1.7 Impalment of fixgd assets At each reporting end dale, the charity reviews the carrying amounts of rts tsngible assets to determine whether there is any Indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-tem liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowngs in current liabilities. Basle flnancial assets Basic financial assets. which include debtors and cash and bank balances, are initially measured at Iransa¢lion price including transaction costs and are subsequently carried * amortised cost using the effective intere51 method unless the arrangement constitutes a financing Iransaclion, where the Irans8dion is measured al the present value of the future receipts discounted al a market rale of interest. Financial assets lassified as receivable within one year are not amortised. Basic financial Ilabllltles Basic financial liabilities. induding creditors and bank loans are initially recognised al transaction pri unless the arrangement conslilules 8 financing transaction. where the debt instrument is measured al the present value of the future payments discounted al a market rate of interest. Financial liabilitie5 classified as payable within one year are nol amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are oblig81ions lo pay for goods or services that have been aGquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment Is due within one year or less. If not, they a psented as non<urrenl liabilities. Trade eredilors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
THE OBAN YOUTH CAFE PROJECT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Accounting policies Icontinuedl Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday entillemenl 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 lemiinale the employment of an employee or to provide lerminalion benefits. Crltical accounting estimates and Judgements In the application of the charity's ac¢ounling policies, the trustees are requirecl to make judgements, estimates and assumptions about the carrying amount of assets and Iiabililies that are nol readily apparent frotn olhef sources. The eslimales and associated assumptions are based on historical experience and other factors that are considered lo be leVant. Actual results may differ from these estimates. The estimates and underfying assL*mptions are reviewed on an ongoing basis. Revisions to accounting estirnales are recognised in the period in which the estimate is revised where the revision affects cnly that period. or in the period of the revision and future periods where the revision affeds both current and future periods. Income from donations and legacles Unrestricted Restrlcted funds funds 2025 2025 Total Unrestricted Restricted fund$ funds 2024 2024 Total 2026 2024 Donations and gffts Grants 300 3,000 300 98,610 602 15,358 602 98,477 95,610 83.119 3,300 95.610 98,910 15,980 83.119 99.079 Income from charitable al¥tIeS Unrestricted funds 2025 Unrestricted funds 2024 Other Other income 1,870 1.117 Charltable trading Income Sale of goods 10-
THE OBAN YOUTH CAFE PROJECT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 30 NOVEMBER 2025 Expendlture on charltsble actlvltles Youth cafe project 2025 Youth cafe project 2024 Dlrect costs Stsff costs Depreciation and impairmenl Insurance Light & Heat Telephone & IT Post & Ststsonery Sundries 64,420 57 60,645 57 567 2,388 1,679 748 2,833 2,274 873 731 4,581 k 11 Rent Repairs & Mainl Accountancy & Book-keeping Payroll Admin Professionllraining & educal trips Purchases Professional fees Bank chgs Outreach 9,600 4,698 1,306 1,427 303 2.268 s,000 247 249 10,227 2,227 3,901 700 774 2,377 3.678 227 2,850 98,618 95,876 Analysis by fund Unrestricted funds Reslricled funds 5,478 93,140 15.596 80.280 98,618 95,876 Descrfptlon of charitable activlties Net movement In funds 2025 2024 The nel movement in funds is stated after Chargin[credIting)'. Depreciation of ¢)wned tangible fixed assets 57 57 Trustees None of the Iruslees lor any persons connected with them) reeeived any remuneration or benefits from the charity during the yeaf.
THE OBAN YOUTH CAFE PROJECT LTD NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Employees The average monthly number of employees during the year was".5 2025 Number 2024 Number Employmènt costs 2025 2024 Wages and salaries 64,420 60,645 There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel 10 Taxation The charity 1$ exempt from taxation on trt$ a¢tivTrties because all its income Is applied for charitable purposes. 11 Tangible fixed assets Flxiurts and fitting5 Cost Al 1 Decembèr 2024 14,658 AI 30 November 2025 14,658 Deprèeiation and impaSrment Al l December 2024 Depreciation charged in the year 14,400 57 At 30 November 2025 14,457 Carrying amount At 30 November 2025 201 At 30 November 2024 258 12
THE OBAN YOUTH CAFE PROJECT LTD NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 12 Creditors: amounts falling dug Within one year 2025 2024 Other taxation and $o¢ial $e¢urity Trade crèditors 576 2.696 2,778 3,342 3,272 13 Restrlcted funds The $tricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific Conditions by donors as lo how they may be used At1 December 2024 Incomlng Resources resources expended Transfors At30 November 2025 Carsons Fund Children in Need ICF Inspire Alba Lottery Funding Public Health Youth Youth Work Link Club Neighbourly Sainsburys Groundworks Tesco ABTSI ADP + 16 Contracts- ADP School Service TSI 6,180 10,130 1.479 1,335 20.137 5,000 11.0231 131,395} 14,1461 11.8051 132,1051 13.0551 110.4481 1701 142Ql 12641 12,2011 16,2081 5,157 7.686 1.159 545 20.348 1,945 2,268 28,951 3,828 1,015 32,316 10,000 2,716 70 500 80 264 2.201 5,721 9,750 9,252 9,263 9,252 52.517 95,610 193.1401 2.716 57,703 13-
THE OBAN YOUTH CAFE PROJECT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 30 NOVEMBER 2025 13 Restricted funds {Continuedl Previous yèar: At1 Dp¢ember 2023 Incoming resources Resources expended Transfers At30 November 2024 18,6931 1.382 6.180 1,393 10,987 158 3,662 2,857 16.500 5.000 737 400 500 1,000 7.615 8,694 Calmac Carsons Fund CLLD Children in Need ICF Hugh Fraser Inspire Alba Lottery Funding Public Health Youth Youth Work Link Club Neighbourfy Sainsburys Groundworks T8sco ABTSI ADP + 16 Contracts- ADP School Servicè 11,3821 6,180 2,340 26,892 5,641 13.7331 127.7491 14,3201 13,6621 12,9291 128,0081 10,130 1.479 1,407 31,645 1,335 20,137 5,000 17371 13301 15001 17361 15.4141 17791 70 264 2.201 5,721 6.500 49,678 83,119 180,2801 52.517 14 Unrestrictgd funds The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unreslricled funds by the trustees for speafic purposes. At1 December 2024 Incoming resources Resources expended Transfgrs At30 November 2025 Designated Unrestricted 18,500 31.336 6,500 19,2161 25.000 21,812 5.170 15,4781 49.836 5,170 15.4781 12,7161 46,812 14
THE OBAN YOUTH CAFE PROJECT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 30 NOVEMBER 2025 14 Unrestricted funds (Continued) Previous year- At1 December 2023 Incomlng resources Resources expended TransfeTS At30 November 2024 Desi9naled Unrestricted 18,500 29,855 18,500 31,336 17,077 115.5961 48,355 17,077 115,5961 49.836 15 Analysis of net assets betfften funds Unrestrlcted funds 2025 Restricted funds 2025 Totsl 2025 At 30 November 202S'. Tangible assets Current asselsllliabilities) 201 46,611 201 104.314 57,703 46,812 57,703 104,515 Unrestricted funds 2024 Restrlcted funds 2024 Total 2024 At 30 November 2024: Tangible assets Current assetsl{liabililiesl 258 49,578 258 1 Q2,095 52,517 49,836 52,517 102,353 16 Related party transactlons There were no disclosable related party tfans8Ctions during the year12024- none).