REGISTERED CHARITY IYUMBER: SC032513 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Asra The Kelvin Partnership Ltd Chartered Accountants The Cooper Building 505 Great Western Road Gla5goi
Asr2 Contents of the Finaocial Ststements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examiller's Report Statement of Financial Aetivities Balance Sbeet Notes to the Financial Statements 6 to 12 Detailed Statement of Financial Activities 13
Asrn Report of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the financial ststements of the charity for the year ended 31 Marcli 2025. Th¢ trustees have adopted the provisions of Accounting and Reporting by Charities. Statetnent of Recommended Practice applicable to charitics preparing their accounts in a¢cordaiice with thc Financial Rcpjrting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectiv¢ l January 2019). OJUF.CTIVES AND ACTIVITIES Objectives and aims ASRA was established under a constitution daled 22 February 2(X) l. The association has been recognised as a charity (No. SC32513). Tlie IIiland ReveiiLlC rcfcr¢iic¢ iiumbcr is CR49315. ASRA is opcrated from aiid is under the control of the managcmcnt committcc, cl¢cl¢d by tli¢ nI¢iiil'S at tli¢ Ai)iiual G¢iieial IMc¢tiiig. Tlie members of the management cornmittee during the period from l April 2023 to date have been tlie followiiig. The objects of the Cent are to relieve the needs of older and disabled people. their carers and families. iiicluding new comilluiiities such as refugees and asylum seekers who reside in the North West are4 by providing or assisting in tlie provision of facilitie8 in tlie inlerest of social welfare, for recreational and otlier leisure time occupation iii aji effort to improve the aforenienttoned residents, conditioiis of life. Tli¢ s¢rvices includ¢: Educatioiial and learning programmes sucli as English language classes, sewing cla55¢s, Compiiler Classes and a fdnge of traiiiing programmes for thc managcmcnt ¢oinmittee, staff and members Indoor leisure and sports siich as playing cards, badminton. table tennis, carpet bowling, Keram board, magazines and newspapers and watching TV cliannels in ethnic langiiages and multicultural social events Welfare Riglits advice and filling fornis, advice and support on other matter& i.e. housiii& council immigration, ct¢. Health care services such as chiropody. regular liealt]i che¢ks by the health visitor and advice on a raiige of liealth-related matters FINANCIAL REVIEW Review of the year 202£k25 has been tlie year of a gradLial transition of service provision from ASRA {SC032513) to ASRA SCIO (SC051481), scheduled to be completed by 31 March 2026. llie Project lias been providing services to older and disablcd p¢opl¢ and their carers from divcrsc cominunities, including refugee cominunities li) Northwest Glasgow. Pr¢vention aiid early iijtervention liave been at tlie forcfroiit of our service. It aim¢d to Inake day-lo-day liviiig easier and give older and disabled people whole and tneaningful lives. For further ii)forniatÉoii on our report please refer to our ASRA SCIO )nUal review. Page I
Asra Report of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Goveruing do¢ument ASRA was establislied under a constittition dat¢d 22 February 2001 . The association has b¢¢n recognised as a charity (No. SC32513). The Iiiland ReveniTe referejicc numb¢r is CR49315. ASIIA is operated fiDm and is under the Control of the management ci)mmittee who are elected eneral Meeliiig. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC032513 Independent Examiner Tlie Kelvin Partnership Ltd Chartered Accountants The Cooper Building 505 Great Wcstcrii Road Glasgow Cy12 8HN Approv¢d by order of the board of trustees on 23 December 2025 and signed on its behalf by: Page 2
Independent Examiner's Report to tbe Trustees of Asra I report oli the accounts for the year elided 31 March 2025 set out on pages four to twelve. Respective responsibilities of truslees and examiner The charity's trustees are responsible for Ihe preparation of the accounts in accordance with the temis of the Cljarities and Trustcc Investment (Scotlaiid) Act 2005 atid the Charities Accounts (Scotland) Regiilations 2006 (as atnended). The charity's trustees coiisid¢r Éhal tlie audil requireillcnt of Regulation 10(IXa) to (c) of the Accounls Regulations does not apply. It is Iny responsibility to examinc the accounts as required uiider Section 44<1 Kc) of tlie Act and to state whether particiilar matters have con)e to my attention. Bllsis of the independent examiner's report My examination was carried out in accordance witli Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includcs a review of th¢ accounting records kept by the charity and a comparisoii of the accounts pr¢sented with those records. It also iocludes consideralioii of any unusual items or disclosures in the accounts, and seeking explanations from you as Irustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and coiiseqiiently I do not express ali aiidit opinion on the view giveii by the accounts. Independent examiner's Statement In connection witli my exwninalion, no matter l)as coire to iny attention . ( l ) wliich gives me reasoiiable cause to believe tliaL in any material respec( the requireinents to keep accounting record% in accordance with Section 44(IMa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regiilations. and to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not be¢n met; or (2) to whic17, in my opinioii, attention sliould be drawn in order lo enabl¢ a proper underslanding of the accoiints to be reaclied. The Kelvin Partncrship Ltd Cliartered Accountaiits The Cooper Buildiiig 505 CJreat Western Road Glasgow G12 8HN 23 Deceniber 2025 Page 3
Asra Statement of Financial Activities for the Year Ended 31 Marcb 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted funds funds Notes INCOIVIE AND ENDOWMENTS FROM Doi)ations and legacies 1,782 1,782 1,412 Cbaritable activities Grant income 79,602 79,602 106.061 Totsl 1,782 79,602 81,384 107,473 EXPENDrruRE ON Charitable activities General 6,611 14,862 21,473 106,887 Otlier 72,602 72,602 2,195 Total 6,611 87,464 94,075 109,082 NET INCOMEI(EXPEI4IDITURE) (4,829) (7,862) (12,691) (1,609) RECONCILJATION OF FUNDS Total funds brouglit forward 4,829 7,862 12,691 14,300 TOTAL FUNDS CARIUED FORWARD 12,691 The Iiotes fonii part of tliese fiJ)aii¢ial statemeiits Page 4
Asra Balance Slieet 31 Mareh 2025 31.3.25 Total funds 31.3.24 TOL71 ftinds Unrestricted Restricted fiiiids funds Noles CURRENT ASSEI TS Prepayments and accrued income c11 al bank aii(J in liand 913 12,919 2,305 2,305 2,305 2,305 13.832 CREDITORS Amounts falling due within one y&qr 10 (2,305) (2,305) (1.141) NET CURRENT ASSETS 12,691 TOTAL ASSETS LESS CIiRRENT LIABILRTIES 12,691 NET ASSETS 12,691 UIiTestricted funds Restricted funds 4,829 7.862 TOTAL FUNDS 12,691 The financial statements w¢r¢ approved by the Board of Trustecs and autliorised for i5suc ofE 23 December 2025 and wcre signed on its behalf by.. The notes fomi part of these financial statements Page 5
Asra Notes to the Financial Statements for tbe Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The fiiianciAI statements of the charity, wliich is a public beiiefit entity under FRS 102, have been prepared in accordance with tlie Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordaiice with tlie Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Freland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have beeii prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fLinds, it is probable that the iiicome will be received and die amount can be mcasured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditu, it is probable that a transfer of economic benefits will be required in settlement and the aEnount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and lias been classified under headings that aggregate all cost related to the category. Where costs cannot b¢ directly attrfjbuted to particular headings they have been allocated to activities oli a basis consistent with the use of resources. Taxation The charity is exempt froin tax on its charitable activities. Fund accounting Uiirestricted fui)ds Can be used in accordance with the charitable objectives at the discretion of the trLisle¢s. Restricted funds can only be used for particular restricted purposes within th¢ objects of the charity. Restrictioiis arise when specified by tlie donor or wlien fuiids are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the iiotcs to the financial ststements. DONATIONS AND LEGACIES 31.3.25 31.3.24 Dorftations 1,782 1,412 Page 6 continued...
Asra Notes to the Financial Statements- continued for the Year Ended 31 Marcb 2025 INCOlI(t FROM CHARITABLE ACTJVITIES 31.3.25 31.3.24 Activity Grant income Grants 79,602 106,061 Grants received, included in the above, are as follows: 31.3.25 31.3.24 The Robertson Trust Glasgow City Council Community Grant Area Partnersliip Grdnt Short Care Scotland Wiiiter Social Wellbeing Fuiid 9,000 70,602 11.400 70,602 7,279 72,809 3,971 79.602 106,061 CHAIUTABLE ACTIVfflES COSTS Direct Costs (sec not¥ 5) Support costs (see not¢ 6) Totals Geiieral 20,308 1,165 21,473 DIRECT COSTS OF CHARITABLE ACTtvrrIES 31.3.25 31.3.24 Staff costs Rent of preinises Iiisurancc Teleplioiie Postage and stationery Sundrics Trainiiig costs Repairs aiid mainteiiaiice Ciiltiiral & promotional events Provisioii of support seICeS (including travel) Computer & equipments Fixtiires and fittings Website and software 13,333 1,757 750 821 120 752 63,864 17,689 358 1,594 835 871 7,077 9,710 439 2,958 352 450 2,325 20,308 105,747 Page 7 coiitiniied...
Asra Notes to the Financial Statements - continued for the Year Ended 31 March 2025 SUPPORT COSTS Govemaiice costs General 1,165 TRUSTEES, RElItUNERATJON AND BENEFITS Tliere were no trustees, remunei?tioii or otlier benefits for the year ended 31 Marcli 2025 iior for tlie year elided J l Mai'cli 2024. Trustees, expenses There were no trustees, expeiises paid for tlie year ¢nded 31 Marcli 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during thc year was as follows: 31.3.25 31.3.24 Direct charitable activity No ¢tnploy¢cs received emoluments iii excess of £60,000. COIVIPARATIVES FOR THE sTATENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Tot21 funds INCO11 AND ENDOWMENTS FROM Donations aiid legacies 1,412 1,412 Charitable activities Grant income 106,061 106,061 Total 1,412 106,061 107,473 EXPENDITURE ON Charitable activities General 1,726 105,161 106,887 Other 2,195 2,195 Total 3,921 105,161 109,082 NET INCOME/(EXPENDITURE) (2,509) 900 (1,609) Page 8 coiitinued...
Asvd Notes to the Financial Statements- eontinued for the Year Ended 31 March 2025 COMPARATTVES FOR THE STATEMENT OF FtNANCIAL ACTIVITIES- continued Unrestricted Restricted funds funds Total funds RECONCILIATION OF FUNDS Total funds brought forward 7,338 6,962 14,300 TOTAL FUNDS CARIUED FORWAJID 4,829 7,862 12,691 10. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.3.25 31.3.24 Other creditors 2.305 1,141 11. MOVEMENT IN FUNDS Net movement Èn fiinds At 31.3.25 At 1.4.24 Unrestricted funds General fund 4.829 (4,829) Restricted funds Shared Care Scotland The Robertson Tnist 6,962 900 (6,962) (900) 7,862 (7.862) TOTAL FUNDS 12,691 (12,691) Page 9 contiiiued...
Asra Notes to the Financial Statements - continued for the Year Ended 31 March 2025 I I. MOVE]IIENT IN FUNDS - continued Net moveinent in fuiids, included iii the above are as follows: Incoming resources Resources expended Movemeiit tn funds Unrestricted funds General fund 1,782 (6,611) (4,829) Restricted funds Sliared Care Scotland The Robertson Trust Glasgow City Council Community Grant (6,962) (9,900) (6,962) (900) 9,000 70,602 (70,602) 79,602 (87,464) (7,862) TOTAL FUNDS 81,384 (94,075) {12,69l) Comparatives for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds Gcneral fund 7,338 (2,509) 4,829 Restricted funds Shared Care Scotland The Robertson Trust 6,962 6,962 900 900 6,962 900 7,862 TOTAL FUNDS 14,300 (1,609) 12,691 Page 10 contiiiued...
Asra Notes to the Financial Statements- eontinued for the Year Ended 31 March 2025 I I. MOVEMENT IN FUNDS - continued Comparative iiet n)ovement in funds, Included in the above are as follows". liicoming resources Resources expended Movenient in ftinds Unrestrieted funds General fund 1,412 (3,921) (2,509) Restricted funds Tlie Robertson Trust GlasgFOW City Council Commiiiiity Graiit Area Partsiersliip Grant Short Care Scotland Winter Social Wellbcing fund 11,400 (10,500) 900 70,602 7,279 12,809 3,971 (70.602) (7,279) (12,809) (3.971) 106,061 (105,161) 900 TOTAL FUNDS 107,473 (109,082) (1,609) A current year 12 moiiths and prior year 12 months combiiied position is as follows.. Net Inoveinent in fLinds At 31.3.25 At 1.4.23 Unrestricted funds General fund 7,338 (7,338) Restricted funds Shared Care Scotland 6,962 (6,962) TOTAL FUNDS 14,300 (14,300) Pagell coiitiiiued...
Asra Notes to the Financial Statements- continued for the Year Ended 31 March 202S 11. MOVEMENT IN FUNDS- continued A current year 12 Anonths and prior year 12 Inonths Combined net movemeiit ii) funds, included iii tlie above are as follows: Incoining resources Resources expended Movement in fuiids Unrestricted funds General fund 3,194 (10,532) (7,338) Restricted funds Sliared Care Scotland The Robertson Trust Glasgow City Council Community Grlt Area Partnership Grant Sliort Care Scotland Winter Social Wellbeing fiind (6,962) (20,400) (6,962) 20,400 141,204 7,279 12,809 3,971 (141,204) (7,279) (12,809) (3,971) 185,663 (19?,625) (6,962) TOTAL FUNDS 188,857 (203,157) (14,300) 12. RELATED PARTY DISCLOSURES Ther¢ were no related party transactions for the year ended 31 March 2025. Page 12
Asra Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacies Donations 1,782 1,412 Charitable activities Grants 79,602 106,061 Total incoming resources 81,384 107,473 EXPENDITURE Charitable activities Project worker (includin(F employerfs NIC) Rent of premises Insiirance Telephone Postage and stationery Sundries Traiiiing costs Repairs and inainteiiance Culiural & promotional events Provision of support services (including trnvel) Computer & equipments Fixtiires and fittiiigs Website and software 13,333 1,757 750 821 120 752 63,864 17,689 358 1,594 835 871 7,077 450 2,325 9,710 439 2.958 352 20,308 105,747 Other Doiiation to Asra SCIO 72,602 2,195 Support costs Governance costs Independent exaniinerfs fee ,165 1,140 Total resources expended 94,075 109,082 Net expenditure (12,691) (1,609) This page does not form part of the statutory financial stateinents Page 13