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¢iii￿l'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
c￿11 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 se￿ICeS (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 sTAT￿￿ENT 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
Gr￿lt
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