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, NOY￿ber 2024
Contact Address
Arran Youth Foundations.
Recruitment and appointment of'frustees
All other AYF trustces wL'rc rcappoiD*d or appOint￿d 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 4￿L. 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!.. i111L￿ded b).
) Pmviding d ￿fe, 8UPPOrtivc aLid inclusiv¢ inviionmcnt iii ii,hich young pvople can mcct.
b) Building tliL c41pi￿l(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.0-0￿ra￿vL. £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 aC￿sS 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 W0￿CT
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 rccOgni￿d 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 St￿ngt1]enCd, As a ￿SuIt,
manv yoiing ￿0p1¥ have hdd sUPPOrt froiii AYF tlijb >'¥ar - wilh counsellin8 and thernp). s¢s$ions
fvnd¢d, youiig Ixi)pl¥ olT¢rrLI daviiL fur th¢ir Iicxi sieps aft¢T sLhool, PT ses.8ions pro￿lded for
onc olxse Tr'oung person. and niuch morc.
Fv.eAI)2e.k from oiir moLIt21 hL'alth rel￿at show7ed how muoh this hLlpLd..
'It's a rMtRv ni¢¢ ¢xpLri¥nck. It's d6finitelN' IrI￿1]Ig.,
'11 il'as rL'dll! fi￿ lo Lom¢ hcr¢.
'I lo¥¢d stori. telling M'ith 'fosli it was siipcr fLin and L loiTed acting out vur play.
llie ￿)rta￿abIn tvpc premise$ us¢d b> Arran Youth Founddiionb Luntinu¢ to b¥ uwnLxI bv North
Ayrshii'c Council and arL' lik¥'l)' to ncid iCp1&￿1￿g in thc tL¥xt Icw 5'e￿rg 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 T￿9￿￿, 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 aS￿n$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 F￿anCIal 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 2￿5 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
. Cuir￿1 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, donati￿n8 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 r￿e1ved.
(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