Arran Youth Foundations Financial Statementsfor the year ending 31°, March 2025 Arran Youth Foundations (AYF) 41 Tru5tee5 Annual Report Accounts for the )ear ending 31 March 2025 Scottish Clwity Number SC1140182 Current Trustees Ch&nges to Ihe Trustees 'as appointed 4, NOYber 2024 Contact Address Arran Youth Foundations. Recruitment and appointment of'frustees All other AYF trustces wL'rc rcappoiD*d or appOintd by mcmbcrs at thc Annual General Meeting h¢ld on 18th Ma), . C•overning d(urnent A Y b e2mL a Scottish ChArit¢ihlc Inc.oi'ponaicd OrEsanisation (SCIO) on ?(JLh Jul). ?V12, Thj's followcd tlic succc8sful applicaiion to OSCR for conversiuii. Thc registration Companics Hoiisc 'as ¢anc¢llcd simulL2n¢ously. AYF iq goi'crnLxI bj. a board of "I rustees as laid doii'n in our SCIO Con$tilutivn. Charitsble PuiTroses: 'Il]c oi'ganisaiioii's putPOS¥'S 4L. thL provision of recrcationaL faci lities, or tlic ooanAsation of rccrcational activities ii'ith thL obj¢'Lt of imi)roviJig thc coiidits<)ns Ot life for thL pcrsons tar whom thc facilitiL's or actiTr'itio8 axe primaril!.. i111Lded b). ) Pmviding d fe, 8UPPOrtivc aLid inclusiv¢ inviionmcnt iii ii,hich young pvople can mcct. b) Building tliL c41pil(l Df l'oung people bi, InvolvcmLmt In managcmcnt and dccision making.. c) DL'i'Lloping edu¢atinn21. phvsieal 2nd social skills and foundations of fricnd.ship by ihL' proviyion of 2nd access to a V2ri¢t.v of activAtIC.li and cvejits, AdivilAes and gchievements AYF undcrt(K)k thc follow'in8 si8nific&it activilies and achievemcnts in the year ending 3 A, March 2025. ndr isin Garfield WLsirn £10,000 ChildrL'n in Nccd £27,002 North Avthire Council £10,450 Robcrtson Imst £16,000 Communit), Fund £10,866 Youth Scotland £3.000 C.0-0ravL. £500 Rthlio Cli,de £270 Page l of 10
Arran Youth Foundations Financtal Statements for the year endlng 31- March 2025 AYF rcceives regular monthly donattons from a number of Church congregations. inthviduals and busin¢sses aCsS tlie is1)d, &iiountitig tu £5.074. Trundrnbing and Dortationb £10,46 erational .Activiti AYF"s Youth Watk Prajcct Manager continues In post. A new, full timc Scnior Youth W0CT post isas 6tstablishcd and this is job-shar¢d b?. tti'o cU¢llt crnploTrrccs. On¢ part-tirnG contractcd staff eAynlinuo In posL and wc also haTre eight sthff on oiir sessional bank list. The vouth eabins have becn busN' and lii'¢l J: throughout the year. wth good attwl]danc¢ at all ol our lunchtim¢ diop-ins and after-school clubs August saw OUT third Trear of P7 Cliib sta which manli in the school cornmunitN' havc rccOgnid as a real positsTrc. Wc had IOOO/o of ihis ycat group atlcnd i¥¥ulatly Other clubs includcd.. Mondai Fundraising group. Tue.sda! multipSPOnS club. Wedncsday Activities Groiip: mLiSlC tuitson, ttvo wookly sessions of girls footboll, Fridai. rtight l'outh olub, Our summer programme included triys to the mai111and for the LinL'mi L'scapL' ruoms, Alton TOwc. ¥o-karting. tcn pin FK)wlin8. Crnry golf There were Ic)r¢ of ac'.tivitieg the iglwld iftcluding a tnp to Balinichael io teed the alpacas and makc pizz& watcr sports at AOEC., se£wavS and are. ot Arrdn Advcntur¢; a dav out on th¢ Mogabout; and lots mott. Wc also orsanised i)i&Jtr V.-.tTLVfynl5 for voung peoplc and families, such a football ¢oaLhing sLssion iviih a slrik¢r and a goalkcupcr, our thTLL dai. m¢nfal Iicalth and NN'¢llbcing r&'trL'al, and wng writing sessions w'ith ThL Sounds)'stem Project. Tlirough such actii'ilies, posit3vc rclationships with voung p¢opl¢ are Stngt1]enCd, As a SuIt, manv yoiing 0p1¥ have hdd sUPPOrt froiii AYF tlijb >'¥ar - wilh counsellin8 and thernp). s¢s$ions fvnd¢d, youiig Ixi)pl¥ olT¢rrLI daviiL fur th¢ir Iicxi sieps aft¢T sLhool, PT ses.8ions prolded for onc olxse Tr'oung person. and niuch morc. Fv.eAI)2e.k from oiir moLIt21 hL'alth relat show7ed how muoh this hLlpLd.. 'It's a rMtRv ni¢¢ ¢xpLri¥nck. It's d6finitelN' IrI1]Ig., '11 il'as rL'dll! fi lo Lom¢ hcr¢. 'I lo¥¢d stori. telling M'ith 'fosli it was siipcr fLin and L loiTed acting out vur play. llie )rtaabIn tvpc premise$ us¢d b> Arran Youth Founddiionb Luntinu¢ to b¥ uwnLxI bv North Ayrshii'c Council and arL' lik¥'l)' to ncid iCp1&1g in thc tL¥xt Icw 5'erg Thig past year, Arran Youth Foundations procuTL'd a t"e&8ibiJits studN' on behalf ol" North Ai'rshire (.'oiincil to id¢nttfi. QPLI'ons going lorwdrt Wc arc no. in diseussions V¥ith NAC around next qtep*. Trusteeg. remuneration and expenses One T9, rvc4.ived pa}'ment. R¢serYes AYF held 4.761 in unrc5tricted funds as of 31" March 202.). Thc unrest.ri¢t¢d funds include a res¢rn'e of £40,000 aganst shortfalls in futuIc graiit.q and donations compar&1 to thl s operating cosh, and aSn$t unforoscon oxpcndituir5, Tu¥cLIi¢i WiLh thc £4(I,Igy h¢ld In Strictl.d funds: the Trust¢¢s Gxprft th¢sc 5¢rveS to sufficient to allow AYF to continue its actiNities for the coming y¢ar. Approiied bv the TrustCC8 and si ned nn th . behalf, Pa8• 2 nf 10
Arran Youth Foundations FanCIal Statements forthe year ending 31 Marth 2025 ARRAN YoirrH FQlITYDATtnIlS Re istered Chari No.SC040182 de endent Examiner's Re ort to the Trustees of Arran Youth Foundati ns I report on the accounts of the chsrity for the year ended 31" March 2025 which are set out on page5 4 tu 9. Res ective Res on5ibilities of Trustees and Exarniner The charlties trustees are responsible for thÈ preparation of the accounts in accordance with the terrns of the Charitles and Trustee Investment 15coiland) Act 25 and the Charities Accounts (Scotlandl Rcsulatlon. 2006. Thc charity tru5tCCi con)idcr that thc audit requirement of negulation 10111(dl of the Accounts Regulations does not apply. It is rny responsibilily lo exarnine the accounts s requlred under section 44llllc) of the Act and tc state whether matters have corne to my attqntlon. the ent Exarniner's Stateme My exarnination is carried out In accordance with Regulatlon 11 of the Charltles {Scotlandl Regulations 2006. An examlnatlon includes a review of the accountlng records kept by the charity and a comllarison of the account5 presented wlth thosp rpr.t)rds. It inrliidg.s ron%ld•rAlinn of any unusuiil ilems or disLIu5ures In the account5 and seeks explanation5 from the trustees concernlng such matter5. Tlie piocedures undertaken do nol express an audlt opinion on the vlew gNen by ihe accounis. Inde ent erf5 ent In the course of my examination, no matter has come to my attention - l) which gives me reasonable tause to believe that in any materlal respect the requlrement: al to keep accountlng records in accordance with sectlon 4411) of the 2005 Act and regulation 4 of tlie 2006 Account5 Regulaiion5, and bl to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2) to which, In my opinion, attention should be drawn in Order to enable a proper understanding of the accounts to be reached. Date: 19" December 202S Page 3 of 10
Arrarn Youth Foundations Financial Statements for the ye3r ending 31- March 2025 ststement of Financial Activities Total 2023 Total 2024 Unre%trlcted Restrlcte(J A. Income resources A l a. Voluntary Incorne A Ib. AGtiVits¢5 for gpm¢rating funds 15,344 71,168 86,512 13,719 7,114 7,114 7,148 Total income resources 22,4.58 71,1611 93,626 146,867 B. ResourcLs expended B l . Charitable Acti vities 30,197 115,281 145,477 147,534 'rf)txl reJoMrces ¢xpended 30,197 115,281 145,477 147J34 Net incomeloutgoing resources -51,849 -667 C. Reconciliation of funds I'otal .Funds brought forw¢ird Surplug tor year I'otal I'undy carried fonvard 136,809 -51,849 84,960 137.477 68 136,8llg Page 4 of 10
Arran Youth Foundation5 Financial Statements forthe year endin8 31" March 2025 Balance Sheet Unrestrlct Restrfcted Total 2025 Total X124 . Cuir1 a55ets B2. Debtcrs 227 227 94 B2. Cash at bank and in hand Total current assets 44,761 44,761 39,972 40.199 84,733 84,960 137,302 137.396 C. Current Llabllttle5 Cl. Creditors 587 Total assets less current Ilabllltles 44,761 40,199 84,960 136,809 . The fund5 of the charfty 8 El. Restricted income lunds 40,199 84,310 E2. Unrcstricted Income funds 44,761 52,499 Total charlry funds 84,960 136.809 Page 5 of 10
Arran Youth Foundations Finxnr.ial Statp.m•nts for th& yèar endin8 31 March 2025 t formin Art of the FinaneiAI Statements l. Accounti Policies The principal accounting policies are summarized below. The accoiinting policies have been applied consi slently throu8hout the year and throush(xit th¢ preceding year. (a) Basis of Accounting The financial statements have been prepared under the historical cosis convention, and in accordance with the Companies Act 2006 and the Statement ot. Recommended Practice.. Accountin8 and Reporting by Charities issued in March 2005. (b) Fund Accounting Li'nrestricted funds are available for use at the discretion of the trustees in furtherance of the general activities of the charlty. R¢5triri¢d fuiid5 ar¢ sUbj*d lo r¢5trictiQll5 on theii" expenditure iinpL>sed by the dvnor. (c) Incomin% Resources All incrjming resources are included in the statement of financial acttvities (sofA) when the charity is entitled to the incoine and the amount can be quantified with rcasonable accuraL'y. The followin¥ specific policies are applied tu specitic cate&yories of income: Voluntary irjcorne is received by way of granls, donatin8 and gifts and is included in full in the statement of financial activities when received. Cyrants, where the entii.lemenl i s not conditional on the deliverable of a specific perfornanc¢ by the charily, are recognized when the charity becomes unconditionally entitled to the grant. Investment income, namely Anterest on bank depositb, is included whcn re1ved. (d) Resources Expended Expenditure is rccognized on an accrual basis as a liability is incurred. Expenditure includ ny V A T that c,annot be fully recovered, and 1$ rcportcd as pai"t of ilie exp¥nditure to which it relat¢s. Costs of generatins fundq comprise the cnqts associated with attractins voluntary i IlCQlTie, And the costs of tradinby for fiindraising purposes. C.haritsbl¢ ¢%penditurc Gompri5CS t]i0se LU¥lS incurred by the charity in the dclivery of its actlvlties. It incjudes bL)th cosls that can be allocated directly to such activities and those ¢ost5 of an indirect nature necessary to support thein. Governance costs include those costs as50ciated with meeting tho constitutional and statutory requirements of the charity. All costs are allocated between the expenditure categories ot. the SOFA on a basis designed to reflect the use of tlie I'e50urce. Page 6 of 10
Arran Youth Foundations Financial Statements for the year ending 31" March 2025 2. Volunta Income Total 2024 unrestrfcteo Restricted Total 2025 NAC Arran Dairies 10,000 100 Children in Need CWFC Robertson Trust Donations Garfield Western- Salaries Young Start- Salarles Young Start- Activities Arran CVS Cornmunity Fund- Salaries Lommunity Fund- Activities Youth Partlclpatory Bud etln NAC- Activities Co-operative Radlo Cl de Yauth Scotltsnd HMRC SMP Funding Awards for All Total 27,002 27,002 25,650 20,000 13,750 7,074 16,000 3,350 10,000 16,000 8,424 5,074 14,433 12,5QO 2,530 5,500 5,366 5,500 5,366 1,000 450 500 450 500 11,157 270 270 3,000 3,000 3,500 8,000 139,719 IS,344 71,168 76,512 tlvltle5 for G eratln Funds Total 2024 Unrestrlcted Restrlcted Total 2025 Local Glvln Just Giving Amazon Smile Fundralsers Bank Interest Total 500 6,590 19 4,798 4,798 747 1,570 7.IlS 747 1,57CJ 7,115 39 7,14B Page 7 of 10
Arran Youth Foundations Financial Statements for the year endln8 31" March 2025 4. Resources Ex ended- Cha ableA vities Total 2025 Total 2024 Unrestricted Restricted Insurance and Warrantles Travel and Subsistence 975 975 689 1,364 659 1,9A2 3,069 7,236 38,678 553 1.070 525 682 467 1,662 2,158 5,365 51,532 4,217 74,686 1,822 341 689 Subscription and membership 5undries 1,363.64 659 1,982 3,069 7,236.16 Cinvp.rnanc Lamlash Cabin5 NAC Sessional Stsff Activities and Outlngs ment 38,678 553 73,970 2,079 Salarie5 13,948 87,918 2,079 275 Pension Costs staff Trainln Unused Grant Refunded Total 275 2,007 30,197 115.281 145 477 Truslees Reniuiieralion an ctlQllS Onc dircctor8ltru 8tCCs received reniuiiei'aiiuii dui"i IIB ilie year. As ft charity Arran Youth Fouiidaiions is exempt trom tax on income and gains falling within section SUS ol.the Taxes Act 1988 or $256 ofthe Taxation of c.hargeable (rains Act of1992. to Il)e exieiit that ihese are applied to its charitablc obj ectives. No tax charges have aris¢n in the charity Page 8 of 10
Arran Youth Foundations Financial Statements for the year ending 31" March 2025 7. Debt 2025 Z024 Employee's pensionlwages Total 227 227 94 8. Movements In Funds At 3tst March 2025 At tst April 2024 Incomin8 Outgoing Resources Resourc•s l. Children In Need 2. Co-operative 3. Garfield Western Isalaries 4. Comrnunit Fund Lsalaries) 5. Youn8 Start ISalaries/Trlps 6. NAC Activitiesl_ 7. Communlty Fund (Actlvitlcj) 8. Robertson Trust Salaries) 9. NAC- CAT 2,620 13,115 27,002 500 29,622 5,568 10,000 8,047 10,000 5.500 7,947 32,724 729 15,366 1,179 5,366 16,000 17,358 450 5,366 16,000 5,000 894 5,000 10. Garfield Trust 11. Youth Scotland 12. Donation 894 6,329 4,423 530 2,000 8,000 84.311 3,000 3,350 707 8,622 7,773 13. ACVS 14. Cost of Llving 15. AFA (Méntal Health Total 53Q 1,359 8,000 115,281 641 71,168 40,198 Unrestrfcted Funds a. General Funds b. Reserve Fund Total 12,499 40,000 52.499 22,459 30,197 4,761 40,000 44,761 21459 30.197 Totsl Funds 136,810 93,628 145.478 84,960 .Cr•di Payroll and Taxation Liabilities Total 2025 2024 587 587 P38@ 9 of 10
gt Arran Youth Foundations Financial Statements for the year ending 31 March 2025 Pur ose5 of Restricted Funds l. Grant ig to employ youth workers (galary, NIC. and pengion cogts). 2. Grant to fund activities. 3. Grant is to cmploy youth workcr3 (salary, NIC and pcnsion G0515). 4. Grant is to employ youth workers (salary, NIC and pension cosls). 5. Grant for salaries and funding activities. 6. Grant to fund aLtivitics. 7. Grant to fund activities. 8. Grant to fund employing youth work¢rs (salary, NIC, and pension costs) 9. Grani for core costs. l O. Grant for core costs. I l. Grant to fund activities. 12. Donations to t'und activities. 13. Grant to fund servlces and activities, 14. Grant to purchase healthy snacks. 15. Grant to fund mental health activltie5, Page 10 of 10