REGISTERED CHARITY NUMBER: SC040997 Fln*)dal state￿￿ for the Year Entw 31 Mav¢h 2026 Crnnhlll Alva A581>clatlon 8r81t NirMLs As9)u"aies Glasgow G20 6NB cranhlll Area A550c5atiryi Cont¢nts of the Flnandal Statqrn•r ft*the Year ETr7ded 31 MBrth 2026 Reference and Adminlstratfve Detals Report olthe TYu8tee8 2 10 3 IndepBndent Examlnerfs R8Wt Staternent of Financial A¢li¥lti¢s Balance Sheet NoteB to the Flnan¢Sal Statements 7 to 12 Cranhlll Arna As80daUon Re￿re￿¢È ond Administrative Detai18 for the Year Ended 31 March 2026 TRUSTEES Ca*ir Sandra N￿￿- Ch￿r Harnitton. TreasLnr Calherine McL8y MLGuinness CarrAine PaierKffi (AP￿mIled tyj 23 Odo&er2025J PRINCIPAL ADORESS 94 Belrc(* Slreet Crathill 3EQ REGISTERED CHARrrY NUMBER scck10997 INDEPENDENT EXAMINER David NKMts Brett Nicl*)Ils Assrrti 24 Hethert Streel G206NB Bank ofS(tknd Glasg￿ lThe Forge) 1195 Duke Slreet Gk5g(r G31 Cranhill ArEa Assoclatlon Report of the Trustees for the Year Ended 31 March 2W16 Th8 tnJstee5 wesent thwr rep(wt wilh tl* ￿ancial statements of the frx the JEar ended 31 March 2026. The trustees have *opteil the wwsions of A¢W￿nti￿j Rewrfing by Chaiibe5: Statwnenl of Re(x)n*nended Practice applicable to tharities preparing th￿r acuJun15 in accwjaw wilh Finarnia Standard in th8 UK and of Ireland IFRS 1021 leffe¢tsve 1 January 20191. OBJECTIVES AND ACTl¥triES Objectives and alms The purwjse of the A&8rKiation Ihe lwyeati￿d fwlrfw, Ihe Organ￿110n of recf8abC￿al actmties, with the d)l￿t of impm￿lng th8 conditK)n5 of life lor the perws lor*kn the or admties are ￿marIlY intend8d. ACHIEVEMENTS ANO PERFORIAANCE Charitable activlti8S Charitable Activities". Cronhtll tha Assoiation receives an amual granlfrorn T￿nue Hwgng ASswats"￿ to wrwrt sts work w41hin the kGqI cornrnunr(y and to enatle the to hDhY meetings IhrcAJghcArt the year. Th15 funL%ing helps the Association prowide SUFVNt to a rarwJe ￿10¢41 Lwi*sal#y)s atK1 communty During ihe year, grant5 were avr4rfe¢l to St Maria &)retb Primary Sthcd lo wythase maihs equiprrEnt arKI lo Cranhill Devekjpment Tnjst to support the delN8ry of its Christmas F￿. The Assooation aL80 organised a nurrkner of swcesstul corThnunty aL*wbe5. Ihan 80 h)t81 resklents atte￿Ied the annual summ8r lrip to Blair DNrnTTwJnd Salari ParK SO w)rJe enjo￿ the annual Christmas pant(xnitne trip to the Pavili£￿ Theatre. These activities continue to provide (wrtJnAies lora to c£ffie tcwlw. r￿J￿￿ S￿1 iSo￿ti￿. and strengthen community Connedi￿S. FINANCFAL REVIEW Reserves pjlicy 11 15 the policy or the to mainl2￿ ￿restrict*j fwth, we Ihe free re5erye5 of the (Jwty. at a level to promde suffiaent funds to rA)ver on8 y8arfs Ixdinary costs. oubffjs, s(oal events, gifts elc. For year eTrYed 31 March 2026, thvJe costs equaled £1.10312025". £1.2481. UnreslFKled rese￿eS storAI at £1.017 at 31 March 202612025.. £1.017 The trustees a￿ 3￿re thal this pdicy is being rnet ￿ wll cl￿￿Ue to it. 5umm#ry of r•sull8 Th8 Ass￿latIon rewrted a defiiyt of£588 ftythe Yearer￿ 31 Marth 202612025.. of£2.5981. At 31 March 2026 reserves Sto￿ at £6.23512025.. £6,823}, Vrith £1,017 01 these iwg ￿rest￿￿ed12o2S. tI,0171 £5,218 being restricted funds12025.. £5,806). STRUCTURE, GOVERNANCE AND MANAGEMEIIT Governing document and main objects The AsS￿￿9tIon 15 Cvdled under Ihe of its Cwsbtllt￿. The otied of the A$s￿￿?tion 15 to promote, fvrther or 5UPPOrt all or any acti￿t￿ forth8 b￿￿fit of resKlents in Cranhill now ￿ hereafter deerwl by law lo b8 charit8bl8. To (xJntri￿Ie to the yo¥l￿r￿ of and a550ciated 5UFWt aThJ arnenib"e5 ts pery)le in need of suth facilities. by as￿ of their youth, ￿, infirrnty or Kw)wty or 9Th1 and ecoKmiC rirrAJmstanc8s lh8 L*)l￿t of improviry the conditwJn5 of lrfe foT such kw)ns. To prc4Th)te arKI er￿1r￿Je eq￿1 (TwbJnA*s anNyW resthts and of siaiutcry 8qu81 lporlunit￿S r8quirernenL Paye 2 Cranhlll Area Assoc5adon Report of the Trustees for thè Yèar Ended 31 Ilarch 21126 STRUCTIJRE, GOVERNANCE AND MANAGEMEPIT Recruitment and appolntrnent of new trustees (￿ganiSatIOnal structure The rnanagernent of the Asso(iakn is the reSp￿&t￿lty oflhe Tru5tee5 7h*K) arB Ele(knd cfromed undar th8 terrrts of the Constitut￿n at the ALal. Key management remuneratlon The ¢harlly is run a day to day its tnrf are vdunlws. No rernunerati¢￿ was ￿ld lo the trust88s for the manag8m8nt of Ihe CranMI kna As￿iabL￿. Relatsd partlos Th8TIU8 H(￿SIng ￿lmInIst￿$ I￿¢JS (Jr the Chty and wrfft&TrJ88 it *ilh fvndiro io wpp(*t certain co&5 for a￿l￿t￿5 which benefit the hougThJ aS$￿￿atiC11's tenants. 0310 20.?..68￿ behairty. Approved by c*der (￿the boarrj Lrflrustees on......................... .. . Anne Mclver- Trustee Independent Exarninees Report to the Trnslees ol Cranhlll Area Assoclatlon I repr*1 on Ihe accJJnts for Ihp year ende(131 Mar¢h 21ll6 sel pages fve to Re8pectlve r88pon8knilitles of tru5t805 and ex47mln•r The charitls trust88s are resp￿￿b￿ f£Y (4 Ihe a￿￿￿Ls in arx**danr* %wth the tem5 of the Charities and Trustee lTrvestrnent (Swuar￿) Ad 2005 the char￿eS Ac0￿ntS Isccthndl RYL￿￿￿5 21XJ6 las aM￿ded). The tharitys trustees consider that th8 audit r8quir8m8nt of Regulab"on 1011 Ila) to (¢1 of Ihe A￿xIniS R8guLqtirms not appty. It 15 my responsiL¥lty lo exarnine the a¢Gounts as required under Serjkx 4411llcl of the Att and to stste bthether par￿.￿lar matters have (xJ7E to my att￿trIn. Basis of the independent examlnrfs ry>0rt My examinab.on was carr￿d oul in aCcc￿dance *ith 11 ofthe (Sco￿and) Regulab'ons 2CIJ6. An examination in¢kndes a re¥￿ of th8 ac(XMJnting rec(yrJs kept by the thavrty and a tsynparis￿ of th8 acwunts presented wth t￿se records. It a150 indudes consNlerats"on of any Unusu￿ items tx disdctsures in Ihe acwunts, and seeking explanations from you a5 trustees ¢on¢eming any such maiter5. Th8 pr(m￿Jure5 urYJertakw do not all the that w)uld be requI￿d in an audit, 8nd conwuenty I do t¥A exF¥ess an audi¢ Opin￿ ￿ the gven by Ihe acc(yJnis. Indep¢nd*nt examIne￿& Statement In connection Wbth rny exarninal￿n, no matterhas to my allents.￿ .' 111 which give5 me re•S￿latIe Cause trj that. material resFrt Ihe require￿entS to k88p acrJJunling r￿c￿5 ￿ ￿C￿danCe ￿bon 44(1Xal of ts 21K)S A(X Re￿j￿t￿yn 4 ￿ the 20C6 Ao>)unts Regulations". arKI lo prepare armjnts the ac&￿￿ting reoyts and to *ilh RegJl3tK)n 8 of ￿ 20C6 AcGwnls Regulat￿Tr5 have nrt b88n or 121 to which, in rny (li￿On, al￿11￿ shwkl be dra￿ in order to enat4e a proper undwstanding cd the a¢rDunts to be ched. Davié Nitho*s FCCA Brett Nicholls Ass￿la￿S Heth8rt House 24 Hethrt Street Glasgow G20 eNB 08t8'. Cranhlll Area Assoclatlon Slatement of Financial Actl¥ltles for the Year Ended 31 March 2026 2025 Total funds Totsl funds fund funds INCOAIE AND ENDOWMENTS FROM tk)natk)ns and tega(¥e5 6.288 6.288 6,857 EXPENDITURE ON Charitable activiknes Local Community Acbm 6.876 4.259 NET INCOMW(EXPEND￿uRE) 2,598 RECONCILIATION OF FUNDS Total lunds brought fowdrd 1.017 4,225 TOTAL FUNDS CARRIED FORWARD 1.017 5.218 6,235 6.823 CONTINUING OPERATIONS All incorne and expenditu￿ has arisen cl￿￿.￿U1ng acbviles. A crhnparatyve staternent offinanual athl1￿ (a) be at Th)te 7. This statement of finanual xtiwb8s indudes all gains and kEs8s rB¢xwi5ed in th8 Jpar. The notes on pw 7- 12 fum W ofthese fina￿￿￿ statements Page 5 Cranhlll Aw As8oc5atlon BalancÈ Sheet 31 March 2026 2025 GURRENT ASSETS Debtors Cash at bank and in hand 6fAJ 6.235 6.919 7,483 CREDITORS Amounts falling due wlhin one YE 16841 I6￿) NeT CURRENT ASSErs 6.235 6,823 TOTAL ASSETS LESS CURRE1￿ LIABILMES 6.235 6,823 ASSETS FUNDS Unrestricted fund$ Restricted funds 1,017 1,017 TOTAL FUNDS 6,235 6.823 The financial $tsterr*nts were a￿r0¥￿1 ty Ihe ot Trusiees and aUlh￿￿j Is$￿ w ... ard were &gned L￿h3￿ by. Janice Hamiltrm- Trustee The notes 7- 12 frm p&t rllhBse finanLSal statem￿ts P*3e 6 Cranhlll ArBa A88oclatlon Ilot05 to tho Flnanclal Statements forthe Year Ende(J 31 March 2026 COUNTING POLICES Genernl infonnknon Cranhill A5xKfdlvJn llhe thariWI i8 a uninc(w*ated assLKiatth arKI g0veM￿ by it5 (xjnstitution dat8d 4 November 2009. It was register￿j a5 a tharity in SI￿8nd Iregi5tered number SC0409971 ￿ 4 Noverthr 2009. It5 Tegistered address is 94 Bellrrx* Street. Cranhil. GW. G33 3EQ. 8asl8 crf prep?￿n￿ the financlal statements The finanria Stste￿nts of the chanty. tth¢h is a benefft ￿tity FRS 102, have been prepared in acc(xdance wth Ihe Charities SOKO IFRS 1021 Ac￿jn￿ng and R8PLYting by Charities.. Statement of Re(x)mmen£led Pra￿￿ applicable to tharitie5 ryepariro ¢heir acc(wnts in accudance ￿th the Finanaal Reporting Standard applicable in the UK and ReputAic of IrdaTra IFRS 1021 leffectNe 1 January 20191,, Finantsal Reporting Standard 102 The Financk31 RePortir￿ Standard aAYi¢aUe in UK and RePUb￿C of Ireland. and the Charities and Trusl8e Investment IS¢oUandl Act 2005. The fin8nrial state￿nIS have teen yepared under the historical CL*t (y)nvention, with the exceplim of invesbwrts wthith are i1K￿ded at market value. Th8 financial statwnenls are prepml on an acclyals basis, and rffi a 0)nc￿ bas￿. in a￿dance wth.. - the charib.es and Trustee Investment IScotLAThll Act 2005.. - RegUlats'C￿ 8 Istatemenl of accwnl - Fu4y aCuU￿j a￿l￿nIS} d Th8 char￿&8 AccuJnL8 IS(￿nd) Regulalons 2(K)6'. - the FInarKa￿ Feerthing Stsndard applLxbk in UK and RerAJtrAbc of Irdand. rAJblished in Klarth 2018 I'FRS 1￿2.1, to the extent that il ¥plies to small entil*$ and put￿1( l￿fil entitses., -'Accounting and RewFbng by Chariti85.' Stalem8nt of ReCcMnn￿W Pr￿t￿e aF¢)licJ)Je to charits.es P￿parT￿ their account5 in accordanr* ¥Ath the FInanU￿ Retub'ry Standard 8PF4K8ble in the UK Republic of Ireland. pubtIsh￿l in (ktober 2019 IFRS 1021, llhe Charibes SORPI., . UK Generally Accepted knunting Prac*r£.' . the h￿Cal c¥)st convwtm. The charity meets the definilion da putrth benefft enbiy FRS 102. Asset5 and liat4'1ities ar8 Initi￿ty rernwise(l at histsyical cost lx tr3n5actic￿ unkns ott*TWi58 Stated in Iha rdevant ￿COuntIng pobcy. The finanaal statements are pre5enied in UK sterbng. is tt* chariirfs iyJrrerKy. round&J to the nea￿$t P(¥JTKI. There have been no tharMJes to Ihe basis ￿peparats(￿ Ihis finarrfaal spar or to the we¥￿8 fmanrAal yearfs finanual slatemenb. Incorne l incoTne 15 recognised in the Statement of Finarwl ￿thbe$ the dwrity Iws ent￿e[￿t io the lunds, it 18 obabk Ihat the incK*me ￿11 be re¢￿j and ￿ al￿t can be reli8trty. Expendlture Liabilities are recc¥Jnised 85 expeThliture 88 Swn as I*￿e 1$ o ccts)str)Jcbve obSgab.￿ ujrnrnith'ng the charity to that expend¢ture, il is prd)aiAe Ihat a transfer of economic benefiis be reouired in seidemenl and the amount of the obligat￿n can b8 rn8asured rdiably. EWdItu￿ is for an acuua15 ba￿S h8s c18ssified under headiNJs that W29regate all L))St relaled to the r￿t￿. Where costs ￿nn0t be direcuy attn"t￿￿ to pa￿.￿JIar headings they have been alkncald to xlivibes ￿ a basis Cry￿15tent *ith the use rrf reWUr￿$. Golng concom The tru5tee5 con￿￿￿ Ihot there ¥e rK* rnatwial abcArt the abjlity to cl￿￿.￿￿ 95 a gL¥ng Trade and olher debicts are re¢ognised ai the seillen￿l anLwJnt after any trade discrAJnt offered. Prepayments a￿ valued 8t Ihe arnount pwaid net of any tr•Je disc￿nts Cash at bank and In hond Cash at bank and cash in hand indudes cash an(J shtyt hwJhty liquid ￿VeS[Ments %•ith a sh)rt maturity of three rkTh)nths or les5 frorn the date olacquisibon or r¥￿11¥ dewst(*grNlar acttsJnL ts)ntinwd... Cranhlll Arna Assodatlon Notes to the Flnanclal Ststements-continued forthe Year Ended 31 MwGh 2026 ACCOUPfflNG POUCIES- contlnued Gredltor8 and provknlons Creditors and prow51￿S are re¢)yJnised Ihe (thnty has 8 pre￿ otrA￿ation r85Urting event that will probably result in Ih2 transfer of fund5 to a third pwty arHJ the ar1￿￿t due to setlje the obligation can measured CK estimaled reliatAy. Credit(¥s arK1 a￿ terngnised al their Sett￿rnent amunt after alknwng f(Y any t￿￿e disc￿nts due. Flnanclal Instruments The ch8rity has finanaal assets and finarwl liabl￿￿e$ that quathfy 88 basic fina￿81 instnjrnents. Basic finandal instruments are iDth"ally re(xws&l at tra*￿[￿ value subseq• rnea5ured at Iheir 5&Uetwt value. Taxation Cranhill ArEa kn#atiC￿ is a v*ithin Ihe ￿￿aniry of 467 d the Corp¢¥*ion Tax Ad 2010. Accr*dingty, the charity 15 Wenlialy ex￿pt from laxatron in resped of irrtxxne ￿ rApiial gains re￿1ve￿ within Gglegories covered by Chapter 3 of Pwt 11 of Ih8 C￿ratiOn Tax ALI 2010 and section 256 or the Taxation of Chargeable Gains Ad 1992 to Ihe extent thal s￿h I￿L¥￿e ¢xgain5 aTe c1wts￿¢ rAJrrnw on￿. Fund accounting Unres*ricte£l fUr￿S ￿ be in with the tharitable ctieLaNe5 at ihe disl¥eti¢￿ ofthe trustees. RestrKted funds can u5￿j parthXI￿r restri￿ rAJfpo888 Imlhin the rtyds of Ihe challty. Restrict¥Ms arise whw wified by Ihe wYkn8n fijnds are pwbojlw re51rided purwses. Furtherexp1a￿ation olthe natu￿ twrp(oe hJNI inthJd8d in Ihe Th)te5 tothe finanLyal stat￿￿ts. Flnanclal Instruments The charity has fin8noal assets and fi￿N>al Ik*)11￿.8$ that as ba&c instrum￿. Ba￿C finandal in5tNments are inibally rECLXJlli5ed at transadim value and subsewenty rneasured at Iheir setllerwt value. DONATIONS ANO LEGACES 2026 2ff25 Total fvnds UnrBStrictod Re5triGt•d funds funds 6,857 Grants recwed, induded in Ihe atr￿. ae as foknbs: 2026 2025 Thonl￿ Hougng Assoiatsc 6,857 Page 8 C￿tinUed... Cranhlll Association Notes to the Flnancial Stat•ments- for the Year Ended 31 Plar¢h 2026 CHARITABLE ACTivrrES COSTS Direct Support Osts15￿ C05ts1see note 41 note 51 Tota15 5,773 6.876 DIRECT COSTS OF CHAR￿ABLE ACTMTES 2025 tings and ExcursK¥ D(￿atIonS & Gifts 4.523 1,250 2,751 260 3,011 SUPPORT COSTS 2026 2025 Meeting ExFEnse5 AGM Costs 118 301 263 1.103 1248 TRUSTEES. REMUNEPATION AND BENEFITS ￿Ere no tru5tees' rernuneral￿￿ (* (ts ber￿5 for lh8 year 31 Mar¢h 2026 nor for year 8nd8d 31 March 2025. Truste85' expens There were no tnjstees. exp￿￿ paid trthp Ye&reTh1￿ 31 Klarth 2￿26 TrJrlorthe yw eThled 31 Marth 2025. COMPARATIVE5 FOR THE STATEMEKf OF FINANGIAL ACTlVtnES Totsl fijnds fund fund8 INCOME AND ENDOWMENTS FROM Donations and legaues 6,857 EXPENDrruRE ON Charftable activitles Local CLYnmunity Acbwt 4.259 NET INCOME 2.59B rx￿ti￿ed... Cranhill Area Association Not05 to th* Nnanclal Staternent5- ¢¢**lnu¢d forth8 Year Ended 31 M•r¢h 2026 COMPARATIVES FOR THE STATEM￿ OF FINANCIAL ACTIVMES. continued Unrestriclod R•strlcied funds Tolal funds RECONCLIATION OF FUNDS Total lunds brwght fm¥ard 1.017 3.208 4.225 TOTAL FUNOS CARRIED FORWARD 6.823 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 cRED￿oR$. AMOUNTS FALLWIG DUE VMIN ONE YEAR 2026 2025 A¢(¥ued expenses 10. ANALYSIS OF ASSETS 8ETWEEN FUNDS 202fj Total 2025 Totsl fvnds fu fvnds cu￿n¢ assets Current IHbiliti85 1.017 5.902 6.919 7.483 6601 1.017 5.218 2025 Total 2024 Total fvndB fumJ¥ lund$ Current a55ets Current Liab4ilies 1.017 7,483 660 4,795 1.017 6,823 Page 10 contsnued... Cranhlll Ar¢a As%KSatlon Notes to th• Financial StateMe￿- conWnu•d lorthe Year Ended 31 March 2026 11. MOVEMENT IN FUNDS Net At 3113126 At 114f25 In fvnds Unrestrlcted funds General fund 1.017 1,017 Re6tr1c¢ed lunds Thenue 14w5ing A5scoat 15881 5,218 TOTAL FUNDS 6,823 5881 6.235 Net rrnvement in fv￿Js, irKknJed in the a￿Ve are as I￿￿￿8.. Resources Movement Irr funds Restrf¢ted funds Thenue Housiry ASSc￿Tr￿nt in furn1& in(aJdwJ in ¢he atThE are as ft4JN3'. in funds Restricted funds Thenue H￿￿r￿J A&8rKiat*)n 14.2591 2,598 TOTAL FUNDS Page11 Cx)ntiM￿j... Cranhill Area AssoclatSon Notes to the Flnanclal Statemonts- ¢Ontlnugd forthe Year Ended 31 Mar¢h 2026 12. RELATED PARTY DISCLOSURES The￿ were ry) rdated p8rty tr¥nsOL1￿￿ ts Ihe eThJed 31 Marth 2￿￿fj. 13. PURPOSES QF UNRESTRICTED FUNIIS General Fullds.The WKes1￿t￿l Yre8 r85erve5' L4 ihe Chaviy 14. PURPOSES OF RESTRICTED FUNOS Thenue H(wNJ Asswation . A grant Tel*￿ pr(¥￿ti to the *tlb*"ng of Cranhill Area A5soGiaU tenants, LrK21 Ccfflunrty Organisab"rm$, incknling 8 day lrip, theatre vtsrt & Independ8nl Examination Fee. Py12