REGISTERED CHARITY NUMBER: SC040803 Report of the Trust888 fjnd Unauditad FlnanclaL Statement8 for the Year Ended 31 March 2025 For Torygien Communlty Base Toryglen Communlty Base Contents of the Flnancial Statements For the Yeer Ended 31 Ma￿h 2025 Pa8 Report of th8 Trust888 1to2 Independent Examin8rls R8POrt Statement of Flnanclal Actlvltl88 Balance She8t Notes to the Flnanclal Statements 6 to13 Detal(ed Statement of FlnanclalActlvltle8 14to15 Torygien Communlty Base Report of the Trustees Forthe Year End8d 31 March 2025 The trust88s present their report with the financi81 statements of the charity forth8 year 8nded forthe year encJ9d 31 M8rch 2025. The trustees have adopted the provisions of Accounting and Rgporting by Charltle8: Statement of Recommended Practice applicabLe to charities preparing their accounts in 2ccordanc8 Wlth the Financi81 R6POrting Standard appllca bla in the UIC and Republic of Irel8nd IFRS1021 (effective 1 January 2019). OBJECTIVE AND ACTIVITIES Slgnificant actlvltles Toryglen Community Base Is a thrlving multi-purpose community resource centr9 that provides access to a range of services, activities and spaces wh9re Ioc81 people can meet, learns and have fun. Our approach is grounded in the b91ief that local people 8re best placed to create the solutions which tackle poverty, health inequality 8nd $oci81 isolation and wa 9re working towards becomlng a communlty led organisation. To achieve our objective of promotingth6 voluntary sector we continued to provide low-cost office sp8C8 to a range of charities who provide v8luablo service8 to the IDC81 community. During the ye8r out tenants included Toryglen Law Centre, Southside Boxing Academyi Orchord Grove Klndergarten, and Urban Roots. We gLso provided ad hoc 8pac8S to externel agencie8 who wanted to dellver services Ioc811y. FINANCIAL REVIEW The net result forthe yesr was a net deflcit of £150,099112024 Surplus £19,190) with 8 decrease In unrestrlcted reserves of £(18,312112024 Decre8s9 £15,695) to £47,97012024 £66,282} and a decr88se in restricted reserves to £27,30012024 Increase to £59,087). FUTURE PLANS To ensure we 8rewell placgd to meet the neecjs of tha emerging community overthe comlngye8r Tcryglen Community Bese will workto 8chi9ve six key stratagic sims: 1. To improve howwe 8ngage with local resldents and market our 8ervic&8. 2. To improve out con8ultatlon methods to ensuro thst we remain responsive to the needs and aspiratlons of the emgrging community. 3, To ensure Toryglen Community Base develops into a thriving multl-purp0s9 community anchor organisation which1818d bythe local communlty. 4. To promote digita l inclusion and widen participation in learn ing. 5. To work with our partners to ensure Toryglen develops Into a sustainable community. E. Toryg18n Cornmunlty Base will end8avour to support the community during challengingtlmes by diven81fying Its SUPPOrt where necessary. STRUCTURE, GOVERNANCEAN MANAGEMENT The charity is controlled by its governing document, a deed of trust and constitutes 8n unincorporated charity. Application for incorporation as a Scottish Charitable Incorporated Organisotion ISCIOI was successfully approved by the Office of the Scottish Ch8rity Regulator IOSCR) on 19 August 2019. OSCR were satisfied thatthe organi88tion m8tthe charitytest and th918gal requiroments for being s SCIO, and ent@red it on th8 Scottish Charity Register. It is nowv an incorporated boy having chartablg Status underthe Charities and Trustee Investment (Scotlandl Act 2005. Page 1 Toryglon Communlty Bas8 Report ofthe Trugtaeg Forthe Year Ended 31 March 2025 REFERENCE AND ADMINSITRATIVE DETAILS Registered Charity Nurnb8r 040803 Prlnclpaladdre8$ 179 Prospecthill CirGUS Torygien Glesgow G42 OLA Trustees Independent Examlner N8rplan LLP Narpl8n F4ou8e 63 Main Street Ruth6rgien Glasgow G732JH Approved by order of the board of trust898 on 11 November 2025 Paga 2 TorygLan Community Ba8e Independent Examlner's Report to the Report of Indopendent Auditor8 tothe Members For the ye8r ended 31 March 2025 I report on the fin8ncial 8tat8mgnts of theSCIOfortheyear ended 31 March 2a25 which are set out on pages 4t0 15. This report is made to the Trustees, as a body. In accordance wlth tha terms of my engagement. My work has b66n undertaken to eneble me to ieport my opinion 8et our below and for no other purpose. To the fullest extent permitted by law I do not acceptor a88ume r8sponslbilityto anyone othorthan theTru8teés, as 8 body, for mywork orforthls re￿)rt. Re8P&CtIv8 r89pon8lbllltie8 Ot tru8t••3 and examlner Th8 chsrlty's Trust68s arg responsible for the prep8rBtion of the accountg In accordance wlth the terms the Charltles and Trustges Invastment {Scotlandl Act 2005 end the Ch8rltles Accounts IScot18ndl RegulatloNs 2006 las am9ndedl. The charity's Trustees conslderthat the audlt requiremont of Regulatlon 10111(alto{cl of th6 2006 Accounts Regul£tions d08s not apply. It is my respon8lbllltyto examine the accounts a$ required under section 4411)Ic) of theAct and to state wheth9r particuisr mattar8 h8V8 come to our attentlon. Ba818 of Independent Examiner's Statement My 8xamination is carriecl out In accordance with Regulation 11 of the 2006 Chariti88 Accounts (Scotland) F48gulation8 2006. An examination includes the revlew of th8 accountlng records kept by thg charity 8nd comparison of the ECCOLints presented wlth those record8. It al80 includ88 consider8tlon of any unusu81 item8 or discLosures in th8 accounts, and seeks explanatlons fi'om the Truste88 concerning anysuch matters. The procedures undertak8n do not provide 811 th8 8vldei)c8 that would ba r8quir8d in an 8udit, and consequently I do not 6xpre8s an audit opinlon on the vlowglv6n bythe accounts. Indopondent Examlner's Statement In the course of my oxomingtion, no motter has corne to our attgntion whlch gives us reasonable causeto belleve that In any material respectthe requirements: (al to keop accountlng records in accordance with Section 4411)181 of th8 2005 Act and Regulation 4 of the 2006 Accouiits Regulatlons, and Ib) to prepgre Bccount8 whlch accord with th8 accounting records and complywith Regulatlon 8 of the 2006 Accounts Regulations have not bo8n met, or 2. to whlch,In my opinion, attentlon should be drawn In order to enable a proper understanding of th8 8ccounts N8rplGn LLP Narplan House 63 Maln Street Ruthergien, Glasgow G73 2JH Dare 11 Novernbgr 2025 Poge 3 Toryglen Community Base St8t8m8nt of FinanclalActivlties For th8 Y88r Ended 31 March 2025 Unrestricted Funds Restrlcted Funds TOTAL Funds 31.03.25. TOTAL Funds 31.03.24. Notes INCOME AND ENDOWMENTS FROM Donations and Legacies 2,177 2,177 2,906 Charitable Activitles Rental Income Grant Income 78,623 78,623 61,052 88,334 64,386 61,052 Other Incorne 11,267 11,267 12,453 Total 92,067 61,052 153,119 168,079 EXPENDITURE ON Charitable Activities Cha ritable Expenditure 110,379 92,839 203,218 148,889 NET INCOME/IEXPENDITURE) 118,312) 131,7871 150,0991 19,190 RECONCILIATION OF FUNDS Total Funds Brou8ht Forward 66,282 59,087 125,369 106,179 TOTAL FUNDS CARRIED FORWARD 47,970 27,300 75,270 125,369 The notes form part of these flnanclaL statements Page 4 Torygien Community Ba8e B8lan¢9 Sheot As At 31 Merch 2025 Unrestrirted Funds Restricted Funds TOTAL Funds 31.03.25. TOTAL Funds 31.03.24. Note FIXED ASSErs Tangi ble assets 8,870 17,142 26,012 30,604 CURRENT ASSErs Debtors Cash At BankAnd In Hand 4,881 21,879 4,881 46,057 6,722 93,023 24,178 26,760 24,178 50,938 99,745 CREDITORS Amounts falllng due wlthin one year 11,6801 {1,680) 14,9801 NEf CURRENT ASSErs 25,080 24,178 49,258 94,765 TOTAL ASSETS LESS CURRENT LIABILITIES 33,950 41,320 75,270 125,369 NET ASSETS 33,950 41,320 75,270 125,369 FUNDS Unrestricted Funds Restricted Funds 47,970 27,300 6S,283 59,086 75,270 125,369 The financial statements were approved by the BoBrd of Trustees and Buthorised for issue on 11 November 2025 and wgro 8ignod on it8 behelf by: The notes form partotthes6 financiol sl'atements Page 5 Toryglen Community Base Notes to th8 Flnanclal Statements Forthe Year End8d 31 March 2025 1. ACCOUNTING POLICIES B8818 of preparlngthe flnanclalstatements Thg financial statements of the SCIO, which is a public benefit entlty undgr FRS 102, have been prepared in 8ccordance with the Ch8rities SORP IFRS 1021'Accounting and Reporting bycharlties: Stat8mont of Recommended PractlC8 applicable to charities preparingtheir accounts in accordanc8 Wlth th8 Financial Reportlngstandard applic8ble In the UK and R8public of Ireland IFRS 1021 {effeGtive 1 January 20191,, Fin8ncial Reportingstandard 102 'The Financial Reportingstandard applicable in the UK and Republic of Ireland, and the Companies Act2006. The flnancial statements have been prepared underthe historical cost conventlon. Crltlcal accountlngJudgement8 and keysources of estlmatlon uncertalnty In the application ofthe company's accounting policigs. theTrustees 8re required to makejudgements, e8tlm8te$ and assumptions aboutthe carrying amounts of assets and li8bllitios that are not readilyapp8rent from other sources. The estimates 8nd 8SSOCi8ted 888umptions are b8S8d on historic81 experience and otherfactors that are considered to be relavant. Actu81 results may dlfferfrom these estimates. The ostimates 8nd underlying assurnptions are rgvlew8d on 8n ongoing basis, Flevisions to 8ccounting8stim8te$ are recognised in the pgriod in which the estimate is revised wherath8 r8vision affects only that P8riod, or in the period ofthe revislon and future periodswherethe revision affects both the current and future perlods. Inoome All income is recognised in the Statementof Fin8ncialActlvltles once the charity has entitlementto thgfunds, it is probable th8tthe incoma wlll be received and the amount can be m88sured rellably. Income From CharltableActlvltles Incomefrom charitable activities includ@s income 88rned from the supply of goods 8nd setvlces under contractual arrangementwhich specifythe provision of partlcular goods and services provided bythe chsrity. Income from charitable activities is recognised 8s earned (as the relat6d goods and services provided). Grants Recelvable Incomefrom government and othergrants, whether'capital, or'revenua'are recognised when the charityhas uncondition81 entitlem8ntto the fvnds, It is probable thatthe incomewill be received, the 8mountcan be me8sured reliably. Unconditional entitlement will be achiov8d once 8nd condition8 attached to the grants have b88 m8t, or fulf ilment of the conditions is wholly within the control of the charity, Rental Incorne Operatlng lease incomefrom investment properties is recognised in the proflt and loss on a straight-line basis over the leaseterm. Exp8ndlture Liabilities are recognised as expenditure as soon as a legal of constructive obligation committingth@ ch8rityto that expenditure, it is probable that a transferof economic benefits will b8 required In $8ttlement and the amount ofthe expenditure Can be measured reliably. Expenditure is account9d for on an accruals basis and has beon classified under headings thataggregate all costs related to the category. Where costs cannot be directly attributgd to particular headings, they have been allocated to 8Ctlvities on a basis conslstentwith the use ofthe resources Pag8 6 Torygien Communlty Base Notes to the Flnanclal Statements {continued) Forthe Year Ended 31 March 2025 1. ACCOUNTING POLICIES-contlnued Flnanclal Instruments The charity has eLected to 8pplythe provislons of Section 11 'Basic Financial Instruments, and Section 12'0ther Financial instruments Issuos, of FRS102 to all its financial instruments. Fln8ncl81 instruments are recognlsed int gh charity's financial statements when the charity bgcomes partyto the contractual provisions of the instru ment. Financial essets and Liabilities are only offset, with eh net amounts prg8ented In thgfln8nci8lstatemgnts, when there is a legally 9nforceable right to S8t off th8 r8cognl8ed Smounts and there is 8n intention to settle on 8 nat basis or to r881ise the asset and settle the liability slmultaneously. Baslc FlnanclalAgsets Basic f in8ncl81 assets, which includg debtor8 end c8sh and bank balances, 8re in itially m99sur9d at transaction prlce includingtransaction costs and are subsequently carried at amortised CDSt using the effective intere8t method unless the arrangement constitutes 8 financi£ltransaction measured 8tthe presgntvalue ofthe future r8ceipts di8counted at 8 market r8te of int8re8t. Financial a88ets cLassifi8d 88 receivable within oneyear are not gmortis8d. Impairmont Of Fln8n¢i81A880t8 Financial assets, ither than those held at fair valu8 through prof it and Ioss, 8re asses$8d for indlc8tors of impairment at each reportingend date. Derecognltion Of Flnanclal A8sets Flnancl81 assets are derecognised only when the contractual right8 to ttie cash flowsfrom the asset expire of are settled, or when the ch8rlty tr8n8for8 the financial 88$8t and substantially 811 the risks and rewards of ownershlp to another entity, or if some significant risks and rewards of ownership are ret8ined but control ofth8 asset h8S transferred to another patythat Is able to sell the asset In its entiretyto an unre18ted third paty. Cl888lflcatlon Of Flnanclal Llabilitl88 Fin8ncial liabilitios and equity instrumentg are classif led accruingto the substsnce of the contractual arrangements antared into. An equity instrument IS any contr8Ctth8t avidences a residual interest in the assots of the ch8rityaft8r deducting all of its lia bilities. Baslc Flnanclal Llabllltles Basic flnenciol Ilabilities, including creditors 8nd108ns are Initially recognised at transaction price8 and are subsequently carried at emortised cost, uslng the effective interest rate method. Trade creditors are obligationsto payforgoods or services that have be8n acquir6d in the ordinary course of business from suppliers. Amounts pays ble sre classif led as current li8bilitles if payment Is due within on8 y88r or less. If not, they are presented as non- current liabilities. Governance Costs Governance costslwhich are included as a component of support costslin accordance with SORP)) comprise 811 costs involvingthe public accountability of the charity and its complianc8 WSth regulation and good practice. These costs include those related to ¢onstitutionaL and statutory requirements and external scrutiny(audit or independent examination). P8ge 7 Torygien Communlty Base Notes to th8 Financial Statements (contlnued) For the Year Ended 31 March 2025 1. ACCOUNTING POLICIES-contlnu8d Cash And Cash EquSvalent8 C8sh 8nd cash equiv81ants include cash in hand, deposits held 8tc8llwith banks, othor shorttorm liquid investments with original rn8turities ofthre8 months or18ss, and bankoverdr8fts. B8nk overdr8fts are shown withln borrowing in current liabilities. Tangible Fixod A88Ot8 Depreciation is provided at the following annual retes in ord9r to writ8 off each asset over its estimated useful life. Improvements to propety Plant and Machinery Fixturgs and Fittings Computer Equipm8nt overtheterm ofthe16ase - 25￿ on reducing balance 25% on reducing balance - 25 % on r8ducing balance Taxatlon The Gharity is exemptfrom tsx on its ch8rtt8ble 8Ctlvltle8. Fund Accountlng Unrestricted funds can be used In £ccord8nc8Wlth the charitable objgctive 8tth8 dir8Ction of thetru8tee8. Restricted funds can only be used for particular restrlcted purposes withln the objects of the charity. Restrictions arlse when 8pecifled bythe donororwhen funds are raised for particular restricted purposes. Further explanations of the nature and purpose of each fund in included in the notgs to thefinancial Statements. Provi8ion8 Provisions are recognised where a legal or constructlvg oblig8tion has been incurred which will probably lead to 8n outtlow of resources that can be reasonably estimated. Provisions are r6corded forthe estimated ultimate liability that is expected to 8rise, t8king into accountthe tim8value of money where material. A contingent liability is disclosed where the existence of the obligation c8nnot be measured with reasonable reliability. Contingent assets are not r8cognised but are disclos8d wh8r& an Inflow of economic benefit is probable. Paga 8 Toryglen Communlty Base Notes to the Flnanclal Statements (contlnued) For the Year Ended 31 March 2025 2. TRUSTEES, REMUNERATION AND BENEFITS There were no trust8es' remuneration or other benefitsfortheyear endad 31 March 2025 norfortheye8rended S1 March 2024. Trustees, expenses There vvere notrustees, expenses paid forthe ye8r ended 31 March 2025 norfor the year ended 31 Narch 2024. 3. COMPARATIVE FOR THE STATEMENT OF FIANNCIAL ACTIVITIES Unrestrlcted Funds Restrlcted Funds TOTAL FUNDS 2024 INCOMEAND ENDOWMENTS FROM Donations and Legacies 2,9Q6 2,906 Charitable Activltles Rental Income Grant Income 88,334 88,334 64,386 64,386 Other Income 12,453 12,453 Total 103,693 64,386 168,079 EXPENDITURE ON Charltable Actlvltles Charitable Expenditure 119,388 29,501 148,889 NET INCOME/(EXPENTITURE) 115,ti951 34,885 19,190 RECONCILIATION OF FUNDS Total Funds Brought Forward 81,977 24,202 106,179 TOTAL FUND5 CARRIED FORWARD 66,282 59,087 125,369 Page 9 Toryglen Communlty Base Notes to the Flnanclal Statements (ci>ntlnued) For the Year Ended 31 March 2025 4. TANGIBLE FIXED ASSETS Property Improvements Plant & Machinery Fixtures & Fittings Computer Equipment TOTAL COST At l April 2023 Additlons 48,533 12,988 6,756 8,034 76,311 At 31 March 2025 48,533 12,988 6,756 8,034 76,311 DEPRECIATION At l April 2023 Charge For Year 20,166 4,033 12,256. 183 6,085 168 7,200 208 45,707 4,592 At 31 March 2025 24,199 12,439 6,253 7,408 50,299 NET BOOK VALUE At 31 March 2025 24,334 549 503 626 26,012 At 31 March 2024 28,367 732 671 834 30,604 S. DEBTORS AMOUNTS FALLING DUE WITHIN ONE YEAR 31.03.25. 31.03.24. Other Debtors Prepayments 4,881 4,366 1,356 4,881 5,722 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.03.25. 31.03.24. Other Creditors 1,680 4,980 1,680 4,980 Page10 Toryglen Community Base Notes to the Flnanclalstatements Icontlnued) Forthe Year Ended $1 March 2025 7. MOVEMENT IN FUNDS Net Movement At 01.04.24. In Funds At 31.03.25. Unre5trlcted funds General fund 66,282 118,3121 47,970 Restrlcted Funds Award For All Wheatley Group Capltal Asda Foundation Cruden The Roberston Trust Sa nctuary Feeding Brltaln 16,549 20,169 180 116,5491 120,1691 11801 1,000 1,000 15,000 11,300 15,000 7,189 4,111 59,087 (31,7871 27,300 TOTAL FUNDS 125,369 150,0991 75,270 Net Movement in funds, included in the above are as follows". Incoming Resources Resources Expended Movement In Funds Unrestrlcted funds General fund 92,067 1110,379) 118,3121 Restrlcted Funds The Robertson Trust Award ForAII Area Committee Wheatley Group Asda Foundation Cruden Sa nctuary Feeding Britain 15,000 {15,000) {16,549} {350} (20,169} {180) 116,5491 350 (20,1691 11801 1,000 4,111 1,000 44,702 (40,591} 61,052 192,839} 131,7871 TOTAL FUNDS 153,119 {203,2181 15Q,0991 Page11 Torygien Communlty Base Notes to the Flnanclal Statements {continued For th8 Year Ended 31 March 2025 7. MOVEMENT IN FUNDS- continu8d Comparatlves for movement In funds Net Movement At 01.04.23. At 31.03.24. In Fund5 MOVEMENT IN FUNDS Unrestrlcted funds General fund 81,977 {15,694) 66,283 Restrlcted Funds Award For All Wheatley Group Capital A5da Foundation The Roberston Trust Sanctuary Feeding Brltaln 16,548 14,033) 180 15,000 7,189 16,548 20,169 180 24,202 15,000 7,189 24,202 34,884 59,086 TOTAL FUNDS 106,179 19,190 125,369 Comparative net movement in funds, included in the above are as follows: Incomlng Resources Resources Expended Movement In Funds Unrestricted funds General fund 103,693 {119,3871 115,6941 Restrlcted Funds Award ForAII Are8 Committee Capital Wheatley Group Capital Asda Foundation Sanctuary The Roberston Trust Sanctua ry Feeding Britain Albert Hunt 16,548 3,184 16,548 {3,1841 {4,0331 12201 12,5001 115,0001 12,5651 12,0001 14,0331 180 400 2,500 30,000 9,754 2,000 15,000 7,189 64,386 129,5021 34,884 TOTAL FUNDS 168,079 1148,8891 19,190 Page12 Torygien Community Base Notes to the FlnanciaL Statemant8 {¢ontinued) For the Year Ended 31 March 2025 8. RELATED PARTY DISCLOSURES There were no related partytrans8Ctions for the year ended 31 March 2025. Page 13 T¢ryglen Community Base Detalled Statement of FlnanclalActlvltles Forthe Year Ended 31 March 2025 31.03.25. 31.03.24. INCOME AND ENDOWMENTS Donatlons and Legacies Donations 2,177 2,906 Charitable Actlvltles Rental income Grants 78,623 61,052 139,675 88,334 64,386 152,720 Other Income Other Income 11,267 12,453 Total Incomlng Resources 153,119 168,079 EXPENDITURE Charltable A¢tivitle5 Wages Insurance Llght and Heat Telephone Postage and Statlonery Repairs and Renewals 5undrles Rent Cleaning Activities Legal and Professional Fees ElevenseslFeeding Britai n Costs Depreciation - Property Improvements Depreciation- Plant and Machinery Depreciation - Flxtures and Fittings Depreclation - Computer Equipment 68,961 742 59,313 707 32,002 7,954 1,967 7,416 1,456 15,000 1,428 1,279 1,766 11,431 4,033 244 14 24 36,962 8,555 1,802 8,387 1,108 Is,000 1,464 1,356 658 47,646 4,033 183 168 208 Carrled Forward 197,233 146,034 Th18 P8g8 does not form part of the statutoryflnanclal statements Page 14 Torygien Communlty Base Detail8d Statement of Flnancial Activities For the Year Ended 31 MarGh 2025 Brought Fonuard 197,233 146,034 Support Costs Governance Costs Accountancy Fees Bank Charges 5,670 315 2,700 155 5,985 2,855 Total Resources Expended 203,218 148,889 Net Income/(Expendlture) {50,0991 19,190 This pag8 does not form part of the statutoryflnancial stat8ments Page 15