REGISTERED CHARITY NUMBER- SC042570 Report of thè Tru$tee$ and Flnan¢lal Ststements forthe Year Ended 30 September 2024 for St Paul's Youth Forum ST PAUL'S IOUTH FORUM
st Paul's Youth Forum Cont8nts of th8 Flnanclal Statèments for the Year Ended 30 September 2024 Page Referencè and Administrative D8tails R8POrt of the Trustees Report of tha Indep8ndent Auditors 10 to 11 Statem8nt of Flnan¢Sal Act[tIeS 12 Batan¢• She•t 13 C88h Flow Statement 14 Notes to th• Cash Flow Ststement 15 Nol¢$ to the Flnancial Statsmonts 16 to 25
St Paul's Youth Forum Reronce and Admini8tratlV8 D8tsi18 for the Year Ended 30 S•ptembttr 2024 TRUSTEES PRINCIPAL ADDRESS 30 Langda Street Provanmill Glasgow G33 1DL REGISTERED CHARITY NUMBER SC042570 AUDITORS KkL8y, Mclster & M¢Gibbon LLP 145 St. Vincent Str8at Glasgow G2 SJF BANKERS co4raVe Bank PO Box 250, Delf House Skelmersdale WN8 6W Bank of Scotland PO Box 17235 Edinburgh EH11 1YH P8ge 1
St Paul'8 Youth Forum R•ptsrt of th8 Tru8te•8 tor the Yoar Endèd 30 SoPt•mbbr 2024 The Ifuslees present their report with Ihe financlal Slemen1s ol Ihe (>srtly for Ihe year ended 30 Septembw 2024. The trusie•s havè adoptéd thé provisic5 of A¢ntIng and Reporting by Chèri116s.' St8tament of Recomm8nd8d Prs¢llc 8pplicable 10 cherilies prepgrfng Ihélr aceounis In accordance wlth t1 Financlal Reportlng St8ndard 8ppllcabl8 In the UK and R8publl¢ ol Ireland IFRS 1021 (effect6 1 January 20191. OBJECnVES AND ACTNITIES ObJe¢tlves and alms The pAmary purlws of th8 ¢hor4ty 8re tha #avanrnent of educ81ion, Ihe provlsion of reeroallonal 18clli11os c¢ lh$ organisalion ol refftalional activilios, vAlh the 04.ecl ol 1rnpr0ng thg conditions ol Ilfe lor Iha pèrsons for vthom the f8ci11118s or 'vitVdS are primarily intended. VISION: SPYF are: PasJlonat¢ly ¢ommltt•d lo supportlng eommunStléi to flovrtsh. MISSION: W• alm to: Allovlatè th¢ woral •ffè¢ts of poverty through aatlngi odu¢8tlon, •x•r¢l•è and ¢mpoworment by 2027. ACHIEVEMENT AND PERFORMANCE Ch8rft&blÈ 8etlvltl•8 Over t lasl year SPYF has vANkad lirel8$sly lo meèl our thsion and mislon. We rernain fcwsed on all8vlailng th8 worst offèels of poverty thrwg our various spheres of work, ensuring that peop growng up #nd living in one of the mosl deprived commun10S In Scotland ar8 able lo thrive. INhile the m8lodty ol our work ¢enlres on the Blackhllll Provanmill commun188, we continue io Supp partnershlps around Ihè Norih East of Glasgow and beyond. both Ict4lly and Snlernallonally. Paga 2
St Paul'8 Youth Forum Report of tho Tru8te88 for tha Y•ar Endod JO soptombgr 2024 Youth Work Al the c(*e of our organIsaOn 1$ the provon of youthwork, We prov• 32 hrs ol Youthth ovar 8 6 day rI. ré&hlng up 10 1500 young people a week. We (onlinue lo run drop In clubs Tuesday- Saturday al 8 Ilme that Ihe youth eommlttee éecld&. This continues to 8nsur8 that youth crime stsys low 8nd that Ih8y h8ve a $8f8 SP8CÉ to orow and dévelop. Our youth led radio statson Bdt FM cefgbrates Il's 23rd year. Wllh a focus on supportlng youn9 peopla explore tha Uniiad N8tlons Convention on Ihe Rlghls of the Chlld, young p8opI8 have b88n cre81ing PDdcasls 8xsSorlThJ how vark)us rlghts affect Ihern ar¢d other children around Ihe worfd, With Scotlend enshrining the rights in law it Is even more Important that young P80 rwnisa Ihe5e riqh+- .nd qi',Idft rth.pr.'n Iindp".-'.1nH. i-d implTrrnpil Ihpm. Page 3
St Paul'$ Youth Forum Rèport of the Tru81881 for tho Year Endod 30 Séptsmbor 2024 Our G8nder Based Violerre Prevention prograrnme has been working hard in Smllhywfl Secondary wllh 43 youro peopFe trald as p88r 8duc8tor8 using the Mentors In Violenco Pravenlion model. We have ad8pled this PTogrommo lo not onty work In a sthool 58111ng bul Into the Gommunily. Our partnership wilh OfbeldisfoNamlr In Iceland alonusid6 Connect In Belalum and Backslash In Spain has contlnued to rnake gr1 prryress. Our websit8 showcasing programme8 to r8duce hale spaech has been launched and in September. the film we Invdv8d ¥th- B8rklIGell- won be31 short film 81 the Tr010 LLG8TQ+ lestival. HI P41 Acc5 Ihemodel Before They Hate yl In June we We 101n by 6 Z8mbl8n Youlhw*)rker& on thè fin81 p3rt of our 8xch8ng8. We explored 8 varlely of youth 8nd comrnunty kYojeGls and both Glasgow City Counol and Iho ScA)1118h Parllamenl. Th8 Zambian oulhwrkers Kpre guests of honour At the ythIk Scoland awards cAr8mony vther8 On8 of our Irust8es was awarded Illetime 8chl8vemenl 8w8rd for wkIng wth y(xJng pIe. We contlnue lo work with our Zambi,1n collcilgiies lo devek)p our skill¥ and pr¢vide support. Page 4
St Paul's Youth Forum Reporl of the Trust8é8 lor tho Yéar Ended 30 Sopt•mbor 2024 We h8ve once 89aln b88n Idn8d by studellts from Chlna who ara st.ng al Glasgow Universlly's Masi8r6 In Communlty D8veloprrnl programme. Here they have been supportlng our boys and glils group, a1orKJSe legmlng about our rn8thodology of youth 8mw)w8rrn8nl Ihrough our youth eommittee. It h8$ bean 8 pleasure lo 188m 8bout Chln888 culture &sp8aally th6 Lunar Year calèbrollons. Bla¢khlll'J Growlng GrovAng spac8s- W8 are h8lpiThJ paople 10 grow good food, cook go(xJ foocs and 8a1 Qd IrKJd In a numb8r of ar8as. L)Jr home garden at St. Paul's church continues lo be pr0dud1 with hens hatched thi¥ yoar $1 Carnlynè Primsry and a now lawng, producing eggs fc locals arKJ our ¢)wn ¢king. The Ihree polytunnals have b8en full of frull and veg. thosen by th8 volunteers. The growino team has seen a chaw in coordinator, but no than in otsipul as wte&r9 and Other staff ensure conllnulty OV8r lh8 81188. We crffilinue to support 8clh?S ISI. Thomas's, C8mW8. Sl. Philomena's and lh& Mol8ndSn8r Family L88mSng Cenlrel to orc*w In Ihelr spaces. Thls helps young peOe see the benefit of homo grown fwd and have 8 connecllon wilh the lork lo fork prctoss. Paga 5
Sl Paul'8 Youth Forum Report of ihè frugtees for the Yoar Ended 30 Sgptombor 2024 Fami - Thls Junè saw thè oponlng ol Bladthlll's Communlty Farm. Hare we have been to ullllse 2 aues of vacant and derelict land ès a growing space. With te$ 2nd Irull bushes planied by Sl Phil¢)mena's Primary schod klds and local adult volunteers thore is a buzz about Ihe polenllal for employment In prodwlng micro gr88n8 8nd othw v80 for th8 regtsur8nl8 In lh8 dty. Lardar- We 1n14u8 ta reflect c)n our dignified approaches lo fcN)d insecurily and havè bew working with the vc4urtews and communlty to look 8t s different M¢e$ from our larder. We h8ve secured fundlng and 8 space In the Molgndin8r C8ntr8 and loc* to morph Into a ntry. Here Instead of 8 Ir88 handout, P80pI8 will be 8ble lo pay 8 small 8rn0unl1£2.501 lo get a larg8r mount of food Ir(wghly £151. This will indudè fLd rtdirècied from18ndfill and food purchased by the pantry Ihrough suNays to ensure that cusiomers gei what they requir8. This includes 8nsuring Ihal halal 8nd veqelarian food 15 accessible. BLA(KHILL'5 GROWING GROW GOOD FOOD, COOK GOOD FOOD, EAT GOOD FOOD. 51 PAUL'S IOUIH IOIiIM Hollday Food . W8 conllnued ID g81 fun(Jlng thrOh th8 G188gow Clty Counul Holiday Food progr8mme lo ensur8 that 80 young pgople wer¢ able lo gei a health maal every day of the school holSdays. Thls has a tremendous success wlth our programtna being highlighiad by GCC as among ihe hlghesl standard8. Trips ¢Jut to Iho beach, Ihe zoo and parks 8nsur8 th8t no mattèr what Ihè bèckgraund a great summer has happened. On Blkes In order lo cyclè you need three Ihlngs, 8 worklng k8. sk611s lo rldg a 8 Safe pLqc8 to cycl8. At Ihe core ol Ihls years work has been provfjdlng Iree blkes. By the end of October 24 we had given out 1581 free blkes slnce 2021. We continu8 to ensur8 Ih818veryone 18 able to get On Bikes, providing helTnets. locks end Ilghts lo eN5uie peoFles safety. Wa hova delivarad w60Y sessions In 81ackhlll, Smithycroft Seconiyary, NG Hornes wth regular sgsslons al Glasgryw Kelvin Cdleoe. Young people have been le8rnin9 bSke m8inlenan¢e 3kills 8nd volunt88ring with the bik8 te8rn to build bik85. P8ge 6
St Paul'8 Youth Forum Report of the Tru$te88 lor th8 Yaar ended 30 Sfjptombar 2024 We have der8d Blk8ablllly the cydlro Scouand yogranTh lo ovér 160 ehlldren In our communhy, gIng thwrt the nfiden¢e lo Cycle. Fburishing mendinar, our 8W8ré wlnnlng Iransport Infrastruclure programme Is now corneted all the d88ign 8tag88 wlth comm8ndallons on our ablllly lo 8ngag8 poslliv8W th all mèmb8rs of Ihe ¢ommunlly. It 1$ now 'shovtrl Our new partnership with 8ArI1nn Pnson, Which ks on our dot)rslèp, has enaNed us10 help prisonors rèbuild blkes and r8bulld Ih8ir IIv8s. WÉ m8ntor In the prlson onc8 8 w8ok 8nd offl¢ors Support the Inm8Les lo repair bikes donal8d to us. W88 b8en blè lo gel over 500 ikeS out lo peop who could never afford Ihem thls year, esp8¢lally to lo¢al pdmary and secondary sth¢)ols. Thls enaNe5 more p80pl8 to be indep8ndent. We continue to work th the prison In findlng new ways to upsklll Inmates. We began our new amis length so81 gnterwsfj compaThy SPYF On Blke$ LTD In Aprll and spent the summer18tting p80 borrow bik at Goll Ir on Hogganfield Loch. Our partnership there has enabled us lo provide even m¢xe aellvilies al this new sil8, ènccwr8ging p80pl8 lo hav8 fun with golf. We're proud lo b8 the Community p8thr Iherg and h8ve ex¢illng FAan$ to be a centre ol excellonca for InclusSvè cycllng Ihrough our partn6rship with Vaan Ram koS. Pag8 7
St Paul.? Youth Forum Report of ¢he Trustees for th8 Y8ar Ended 30 S6ptamb•r 2024 c4 Mol•ndln&r Communlty C•ntr• Our 18rye51 project h8s b8an bringing tha Wendlnar Communily Centre back online, With a lull year under our management, we have seen huge successes, 11 Is no long6r an ey88orelr8mlnd8r of how Illlle people In this eommunily arè e£r¢d oboui, bul a vibrani hub of community aclivily. SPYF hav8 doub18d th8 f<K)tfall from when Glasw Llle ran lacility with a training cale 8n$urlng Ih8t everyone h88 8 fffjfj tx)wl of soup 8nd CAJP of loa. SPYF OVklHA4ri&'. MOLINPINAR SU stpaulSYOUthlorum,co.uk The Communlly Centre crealed spaces and AcV51[e$ for all. adwce surgeries wlh partner agencies indudi Th8nu8 Hou8inG Associallon, SorAal Securlty SrA)tland, Rècovery C8f• with Thè Croft. g Fxogramme ol dal aft8rschocl activ18$ for pdmary sch(M)I chlldren, to weekly veg barra the is something for everyone. rhe Communlly Cafe wthSn tha c£¥nmunlty centre is the only publio open 98tharlng space In tho eommunity. Over Ihe past year It has seTved more than 4000 ¢usl¢xfier8. On¢ tsl thè reascrts fc* thè suecoss Is local stafflng. 100% 01 the arn, from the manager lo the cleaner Ilve kjcally. Thls brlngs our overall local staff to 68% ensurlry thal local peOe 8re not only 81 Ihe heart of de(xsion making, 181 the he8rt 01 tho financial benefits of the employment ol the organlsatlon wllh 17 wl 0125 employees Iivlng Iixally. All of Ihis %4Drk ansures th8t SPYF cLtIll$ to iad¢lè the wcyst affects ol pov•rty through Its fUSed prow8ion on E8ting. Exérdsa, EdUCaOn arKI Empowwmnl. Page 8
St Paul's Youth Forum Report of the Trustses for the Year Ended 30 S8Ptomb8r 2024 FINANCIAL REVIEW Flnanclal posltlon The charity generaled a net SU5 of £15,016 the year ended 30 Septemb9r 202412023". surplus of £12,016). A 30 $8Ptemb8r 2024, resepS totalled £242,45112023". £227,43SI ol whith £178.220 w8r8 unr8Stricted12023.. £136,414). Reserves poll¢y At 30 Septembor 2024 the charity hdd res8rves of £242,451, Mthl¢h equatés to approximatdy 3 months of expenditure. The trLsslees consider the reSee funds wll enable us to ¢onlinue to yun the Youlh Fowm lor the forthcoming year. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The thariiy is a SCIO IScA)Ilish Charitable Incorpordled Org8n111OnI set up by a ¢onstitLrtion whlch sets out obje¢lives and the administrative frdm8work urithin whh the charity operates. Ils obje¢ts are to promote the benefit of young p8r80ns and Indliriduals thIn families resident or working in the aty of Glasgow, fttus8d on the parish of St. Paul's Church and ils enwrons wilhout distinGtion of polil¢al, religious. or olher opinions by 8SSOCi8ting Ihe loc81 authority, vduntary organisallo and Inhabitsnts in a common effort to advance 8ducalion and to provide, or assist in the prowslon of facllllles in Ihe Interests of social welfare for ocrealion and leisure-tsme occupation with the object of improving their conéth.ons ol lrfts and a1lating the effects of povety. Recruitm8llt 3nd appolntffl8nt of n*w truste¢s All ol the pr(¥eGt'5 Iwslees a appoint8d or reappoint8d by the mernbers at our Annual Gerwal meeling.by the members at ¢wrAnnual General Kleeting. K8y management r&MuneraOn In the opinion of the Trustees the key managwnent of tharity compris83 the CEO (part bm8 post) and the Depute CEO. Total employer Costs relating to thèse posts in the y8arw8re E38,431. STATEMENT OF TRUSTEES. RESPONSIBILITIES Th8 Iruste8s are re5ponsibl6 for preparing the Report ol the Trustees and the fin8nrial stat8rnent5 in 8ceord8nce wth apiCae law and United Kingdorn Accounting Standards (United ngdoM Generally Apted AccOunng Practice) induding Finandal Reporting Standard 102'Th8 Finanual Reportiry StsTrdard apFlICatr in the UK and Republ of Ireland". Th8 law spplicablo 10 chsrities In Scotland, the Chariti88 and TTUStae Inveslin8nt Iscollsndl Act 2005, Charities Accounts IScoll8ndl Regulalians 2006 las arnendedl and the provisions of the charitls ¢on$liiulion, requires the trustees lo prepa finanual statements for each financl81 year whith give a tru8 and f8ir vi8w of th8 State of aflaits of the charity and of the incoming resources and application of resources, including the ifjcome and PendIre, of the chadty for that period. In preparing thctsa financial slal8m8nts, the twste85 are roquirod lo $8lect suitable aeeounting p(4i¢ies and then apply them eA)n8lSt8nUy'. observe the Met$ and prinaples in the Charity SORP., make judgem8nls and 8stimat88 that 8re rea50nablè and prudent.. stste whether applicatrAe accountlng stsnd8rds have been followe(J, sutyect to any materlal departures disdosed and explained in Ihe finan(i81 stat8m8nts'. prepare th8 financisl ststetnents on the golng wncern basis unless It is inapwopriate lo pr85urne thai ihè charty will continue In business. The trusl88S 8r8 responsi@ for k88ping proper accounting rec(rts whi¢h disdose with reasonable a¢curacy a18ny lim8 the finanual positvjn of the charity and Èo enable them to ensure that the financial staternenls wmply with tho Charities and Tw5tee Investment Iscoiiandl Acl 2005. the Ch8ri1ies Accounts (Scotlandl RegulatK)n5 2006 las amended) and the provisions of the charity's Gonslitution. They are also responsi8 for safeguarding th8 assots of thé charity and h6n¢6 for tsbJ"ng reasonable sleps for the prevenllon and d8taclion of fraud and other iriegulsrilies. Approved by or¢J8r of th8 board of trustees on . and signèd on its behalf by.. Page 9
Report of the Independent Auditors to thè Tru$tee$ of St Paul's Youth Forum Opinion We have audited the financial statements of St Paul's Youth Forum Ilh8'charily'l for the y8ar ended 30 September 2024 which comprtse the Slalement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the finan¢Sal statements. including a summary of significant ac(Unting polias. Th8 fillancial r8POrting framework that has been applied in their preparation is applicabl8 law and United Kingdom Aceounling Standards (United Kingdom Generally Accepted Accounting PractiC81, induding Financial Reporting Standard 102'The Finanoal Reporting Standard 8pplicable in the UK and Rewblic of Ireland.. In ouroplnion the flnanual statem8nts'. give a tru8 and fair view of the slate of the charitys affalrs as at 30 September 2024 and of ils incoming r880ure8S 8nd application of resour5, for the year then ended.. have been prorty prepared in accordance with United Kingdom Genarally AccÉpted AcUnting Practice, including Financial Reporting Standard 102'The Financial R&porting Standard applicable in the UK and RepubTic of Ireland.; and have been prepared in accordance with the requirements of the Charitie5 and Trustee Invesltnent Iscollandl Act 2005 and Regulation 8 of the Charitl8s Aco)unts Iscollandl Regulations 2006. Basi5 for opinion We ¢ondu¢led our audit in accordance with In18rrTration81 Standards on Auditing IUKI IISAS IUKII and apFli¢able law. Our responsibili118s under thos8 Standards a further described In the Auclilors, Sponsibl1111ts lor the audit of the financi81 statements section of our report. We are independent of the charity in accordance wlth the ethical requirements that are rel8vanl to our audit of the financial statements in the UK. induding the FRCS Ethical Standard, and we have fulfilled our other ethical responsibilities in aGGordan¢e with these requirernen18. W8 b81iev8 that Ihe 8udit evicsence we have obtained is SLrffident and appropriate to pde a basis for OUT opinion. Conclusions relating to going concern In auditing the finanoal statetnents, we have conduded th8t the trustees, use of th8 going eonc8m basis of accounting in the pparatiOn ol the fsnandal statements is 8ppropri8t8. Based on the work w8 hava perfom18d, we have not identified any rnaterial uncertainties relating to events or ¢onditions that, individually or eoll8CtiV81y, may cast Significant doubl on the charity's ability lo continue as a going concern for a p8riod of at least Iwelve rnonths frorn when the finan¢ial statements are authorised for i8SU8. Our responsibilitles and th8 r8sponsibiliti8s of the trustees with respect to golng conrn a described In the relevant sections of this report. Other Infomlatlon The Ifuslee$ 8re sponsible for the oth8r infomation. The other information CompSe5 the infomiation included In the Annual Report, other than th& financial slal8m8nts and our Report of the Independent Audltors ther80n. Our opinion on the financial slalemenls does not cover the other inform8tion and, except to the extent otheTwise eiY stated In our report. we do not 8xpre$$ any forrn of assurance conclusion thereon. In connection with (r 8udit of the finantsal statements, our responsibility is to read the other inforrnation and. in doing (x>nsiderwhether the olher information is materially inconsistant with th8 financial slaternenls or our knowledge obtained in the audit or othenmse appears to be materially misstatad. If we identify such material incon51Stencies or apparent tnaterial rnisstalements, we a requlred lo detemiina wheth8r this giv8S ri58 to a material mi5slatement in the finanual statements themselves. If, based on the work w8 h8ve perforrrbed, we conclude that there Is a material misstatement of this other informatian. w8 ar8 required to report that faot. We have nothing to rewrt in this regard. Matter5 on whlch we are requlred to report by exceptton We have nothing to r8POrt in respect of the followng tnatlers where the Charits"es Accounts Iscollandl Regulations 2006 requires us to report to you rf, in our opinlon-. th8 information given in the Report of the Trustees is In¢onsislenl in any material resp8ct with the finanaal st8t8mants'. or prop8r accounting records have not been kept,. or the finan¢ial statements are not in agréement wth th8 accounting record5 and retums,. or we have not raceivad all the information and explanations we requlre for our audit. Respon5ibiliti6$ ol trustèes As explained more fully in the Slatem8nt of Trustees. Responsibilities, the trustees are responslble for the preparation of the Inanci81 staternents leh give a true and fair wew. and for su¢h inlemal control as th8 trusle8s d8lermine is n8eessary to enable the prepardtion of financial st81ements that are free from material misslatemenl, whether due to fraud or ernr. Page 10
Report of the Independ&nt Audllors to the Truslee8 of st Paul's Youth Forum In prepadng the finandal stalemenls, the Iru$tee$ are responsible for assessing the charfl$ aNlily lo continue as a golTrJ eoncern, disclosing, as apIcable. matters r818t8d to g(xng conc8m and using tha going ¢8M b88is of awUnu unle88 Ihe ITUSte&s either InlerKJ lo liquid8te the charity or lo cèas& operatSons, or have no reslistic alternative but to do so. r rnspon$lbllltles for thè audll of thé flnan¢lal stat8m•nts We hav8 been appDinled as auditors under Secllon 441111¢) of the Charities and Tluslee Investment ISGollandl AGI 2005 and report in accord2nce with the Act and relevant regulats'ons made or having effeel Ihereunder. Our oblectlves are to obtain reasonable assuranc8 aL¥Jut whether the finan statements as 8 who18 ar8 fre8 frorn rnaterial n$statement, whether due 10 fraud or error, and to issue a Repor¢ of the Independent Auditors Ihai includes our opinion. R88sonabl8 assvrance is a high level of assuranc8, but is nol a guarantee that an audit ¢ondu¢ied in arAordan with ISAS IUKI will Jways detect a malerlal misslalement when it exists. Misslatemenls ¢an arise from fraud or error and are ¢onsider material rf, individually or in the aggregate, they cnuld reasonably be expected to influenco the ecnnomi¢ dacisic of LJs8rs taken on the basis of these financial staternents. The exlenl to whlch our prcKedures are Capab of d8tadng irregularities, kn¢ludlng fraud Is delalled Wow.. In id8nlifying and assessing risks of material misstatetnent In r85P8Ct of irregul8rit18s, ldudlng trdud and n0n4xKllianC8 With laws and rUlatIO[l5, we con5iderecS the following.. - the natu of the charity and its conlrol environment.. - gr8nls award8d during the year and associated exp8nditur8 to r8concal8 the dosing position,. bank Irans8clions made during the year, reviewing any that 8ppear unusual., - results of our enquir of mana9emellt about their own identification and assessment of th& ri8ks and itTegularrt18S.' - any matters we Ideniified h3ng reQWed the d7artty's Intemal conlrc4s eslabtlshed to mltlgate rlsks of fraud non<omplian¢e wilh18ws and reoulalions., - th8 matters discussed among the audit engagemènt tèam regarding how and where fraud might occur In the finanual slalemenls and any potential indi¢ators of fraud. A further description ol our resp$bilItieS for Ihe audit of the flrtantial statements kg loca on the Finanual Reporting Council's websito at wM.frGorg.uklauditorsresponsibililies. This description forms part of our ReFK)rt of the Independent Auditors. Use of ovr report This report is made Solely to the charity's Iwstees. as a body, in acu*dance wth Regulation 10 01 the Charitles Accounts (St[and) Regulallons 2006. Our £udit work has been undertaken so that we rnioht sl8t8 lo the tharivs Irustees those maiters we are required to stsle to them in an 8udilors' r8W and for no othor purpose. To the fulbsl extant pemiilt8d by law, we do not acc8pI or assum8 responsibility lo anyone Other than the charily and th8 charivs trus188s as a body. for our audit work fo orl inions we have forrne nran ElvJible to act as 2n auditor in terms of Se¢tion 1212 of the &)mpanie$ A¢t 2008 145 St. Vincent Street Glasgow G2 5JF P8ge11
St Pavl's Youth Forum Statement of Financial Actlvitles forthe Year Ended 30 September 2024 2024 Total funds 2023 Total funds Unrostriet fund Rostrietsd fund$ Notss INCOME AND ENDOWIAENTS FROM DonatlOn5 and legacies 21,025 681.451 702,476 844,711 Charltsble 8Ctlvltl¢$ Bla¢khill's Grwng On Bikes General ActMtie5 6,996 32,490 23,194 1,699 7,512 55,529 32.49) 23,194 Other trading activities 91,158 91.158 5.851 Totsl 174,863 681,451 856,314 915.302 EXPENDuRE ON Charitable a¢tivitie$ Bla¢khill's Grwng Bolt FM Diversionary Molendinar Community Centr8 On Bikes General A¢tivilies 52.957 52,957 45,532 9,196 8,756 184,022 140,090 305,061 8.756 184,022 140,090 455,473 85,064 190,943 572.551 150,412 Total 150412 690,886 841,298 903.286 NET INCOMEIIEXPENDFTUREI Transfers between funds 16 17.3551 Net movement In funds 41,806 12e,7901 15,016 12,016 RECONCILIATION OF FUNDS Total funds brought fonward 136,414 91,021 227,435 215,419 TOTAL FLJNDS CARRIED FORWARD 178.220 242.451 227.435 CONTINUING OPERATIONS This ststem8nt of finana818etiwti8s includes all g8ins and Ioss85 r8cogni8ecJ in th8 year. All Sncome and expendItU dedve from Continuing activities in tK)Ih years. Comparative fwures forth8 pr8lqOU8 year by fund type are shown in note 11. The notes on pages 16 to 25 lom) part ol these financi81 statements Page 12
St Pa• Ytsuih Fw ao Sbpl•mb¢rW4 2023 Notsts RXEDASSErs T8ngWa¥8se 12 21,101 CURRENT A88ETS 13 CoJh &tbaTrk 40.184 18S759 151,621 225¥ 241,8&9 due ¥bllhkn 14 13.401) 135.5551 NETCURRENT ASSETS TOTALASSETS LESS CIHIENfLIABIUTtES 242.461 227.435 NET A88EYS FUNDS 18 Re8tricW luTrd8 17&220 4.231 136,414 TOTAL FUNDS 22T435 Tho fffianckqt slatÉmontS W8r8 8prxoved by tho Board d Tr and se& for155ue on ............. ......... ...._........... Th8 pog8s 16 to 25 Irn partoFtheseffjènthlst8t8rnnts P•ge 13
St Paul's Youth Forum Cash Flow Stalement for the Year Ended 30 September 2024 2024 2023 Notes Cash flows from operating activities Cash generated frotn operatlons 125 100 Net cash prwded by opwating activities 125.100 81,487 Cash flows from Snvestlng activitios Purchase of tangible fixed assets 29,6031 17 8781 Net cash used in Investing a¢tivibes 29,6031 17,8781 change In ca$h and cash 8qulvalents in the r8POrttng p8riod Cash and cash equivalents at the beglnnlng of the raporting p8riod 95,497 90,262 Cash and cash equlvalent$ at the end of the reportlng perlod 185759 Th8 notes on page5 16 to 25 form part of these finanrial statements Page 14
St Paul's Youth Forum Notes to th8 Cash Flow Statement forthe Year Ended 30 Septernb¢r 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net income for the reF)Orting perlod la$ per the Statement of Flnanclal Activities) Adlu$¢ments for: Depreci8tion charges Decrease in debtor5 Deuease in dItOrS 15,016 12.016 20,801 111,437 22,1541 12,166 59,496 2.1911 Net Cash provided by operallon8 81.487 ANALYSIS OF CHANGES IN NET FUNDS At 1110123 Ca8h flow At 3019124 Net ¢a$h Cash at bank g5,497 185,759 gS,497 185,759 Total 90,262 The notes on pages 16 to 25 form part olthese Inan¢lal statern8nt8 Page 15
St Paul's Youth Forum Note5 to the FinanGial Statements for the Year Ended 30 Sèptember 2024 GENERAL INFORMATION St Paul's Youth Forum I'lhe ¢h2rilfl is Scottish charitable in(x)rporated org8nisation governed by Its constilulion. It was [l51e as a ch8rity in Scotland (registered number SC0425701 08 Sept 2011. 11$ registered addr8S8 is 30 Langdale Street, Provanmill. Glasgow, G33 1 DL. ACCOUNTING POLICIES Ba$1$ of prep8ring the financSal Statements The finanryal slalements are prepared OFTr an accruals basis, and on a golng GonM basis. in accordance with.. - th8 Charities and TTuslee Investment IS¢otlandl Act 2005., Regu181ion 8 Istatement of a¢count - Fully accru aceount81 of Th8 Charities Accounts (Scotlandl Regulallons 2006., the Financial Reportsng Stsndard applicable in the UK and Republic ol Iland, published in Marth 2018 C'FRS 102.1, to the extentthal it applies to small entSlles and publ1¢ benefit enli118S', Accounting anL% Reporting, by Charities.. Statement of R8comm8nd8d Prdctic8 applicable to charities preparing Ihelr accounts in accordance th the Finanaal Reporting Standard applieable In the UK and ReputAK ol Ireland. published in October 2019 IFRS1021' I'the Chari118s SORP I., . UK Generally Acctspted Accounting Practi., and th8 historical cost eonvention. The charity meets the definition of a public b8n8fi18ntity under FRS 102. A888ts and liabiliti85 8re Initially COgnIsed at historical cost or transaction value, unl8S8 olh8rw88 Stated in the relevant accounting policy The financial statements ara presenl8d in UK starting, which is the charitys functSonal currency, and rounded to the nearest pound. There have been nts changes to the basis of preparation this financial year or to the pOu$ finala1 yeals finandal Statements. Income Income is cOgnIsed once the charity has 8nli118rnent to the income. 1115 probable that the Income wlll be 1Ved and the amount can be measured lIay. Whar8 th8r8 ara conditions that any funding sh(yJld be recognlsed In a subsequent account period and an adjustrnent will be rnade. Voluntary income is reiVed by way of donations and is included in full in th8 St8t8m8nt of Finarrial Activities when received. Expendltttr¢ ReSoUrS expended are induded in the Statement of Financial Activit18s on an accrua15 basis. indusNe of any VAT which cannot be recovered. Expenditu Is dlredly attributable to SP8fiC 8ctivit18s has been induded In these cost categories. Gov8rn8nc8 costs of the tharily relate to the Costs ol running the charity such as accounting and other stalutory requireTnent5. Tanglble fixed assets Depreriation is provided at the following annual rates In order lo write off ea¢h asset ov&r ils estimat usgful life. Plant and machinery Motor vehides 50% on eosl 25% on cost Taxation Sl Paul's Youth Forum Is a charity within the meaning of Section 467 of the Corporation Tax A¢t 2010. A¢cordingly, the charity is potentially exempt from taxation in respect of income or Gapitsl gains receivad within categorias covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and sectlon 256 olthe Taxation of Chargeable Gains Act 1992 to the 8Xt8nl that such incom8 or gains aFe applied for charltsble purpose$ only. Page 16 continu8d...
St Paul's Youth Fowm Notes tts the Flnanclal Statements- continued for the Year Ended 30 September 2024 ACCOUNTING POLICIES- ¢on¢lnued Fund a¢¢ountlng Unrestricted funds can be u88d in accordance with the charitable objectives al the disttIOn of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of th8 charity. R8sthctions arise when SpeCled by the donor orwhen funds are raised for particular restricted purposes. Further exp18llation of the natuie and purpose of each fund is Induded in the notes to the financial ststements. Pension costs and other post4etlrement bÈneflt$ The charity operates a defined contribution pension scheme. ContributK)ns payab18 to th& charitys pension scheme arè ¢harged to thè Stalemenl of Fin8nual Activities in the period to which they relate. Going concern The trustees conslderthat there are no material uncertainties atK)ut the charity's 8bility lo continue as a going concern. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount Offed. Prepayments ar8 Wdlu8d at the amount prepaid net of any tr4de dls¢ounts due. Cash at bank and In hand Cash al bank and c88h in hand includes cash 8nd short len hlghly liquld Investments wlh a short maturfty of three months or18ss from the date of acquisition or openlng of th¢ deposit or similar actount. Credltors and provisions c110r$ and provisions ar8 racognised where th8 eharEty has a present obligation resulting frotn a past event that will probably result in th8 Ir8nsf8r of fund5 to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and prowslons a nom)ally reccgnised at their setllement amount after allwng for any tiade discounts due. FlnancSal Instruments The charity has finanaal assets and finanoal liabilities that qualify as basic finanaal instnJm8nls. 88sic fin8noal Instruments a Initially recognised al Iransa¢tion valu8 and 8ubs8qU8ntly m885ur8d al their sotllement value. R¢dundancy Redund8ncy costs ar8 r8cognis8d as an expense in the StsteTnent ol Finandal A¢tivlties and a liabllily on the Balance Sheet at the point the charity is demonstrably commilled lo it. DONATIONS AND LEGACIES 2024 2023 Donations Grants 9,585 692 891 4.240 840 471 702,476 844,711 Page 17 continu8d...
st Paul's Youth Forum No¢es to the Flnancial Stat8ments- continued forthe Year Ended 30 Septembor 2024 DONATIONS AND LEGACIES- continued Grants receiv8d, inrjuded in the above, are as follows.. 2024 2023 AmoFd Clark BBC Children in Need CCG Scotland Corra Foundation Cyding Scotland Earfy Years Scotland GCC- Area Partnership GCC- Blackhill Improwng Lives GCC- Blak¢hill's Thriving GCC- Childrens Holiday FLN)d Programme GCC- Levs Grow Together GCC- Nurturing Young Women GCC- Smarter Choi¢es, Smarter Pla$ Paths forAII Rank Foundation Scottish Childrens Lottery Trust Scottish Government- Equality Gydes Scolti5h Govemment- Inspiring Comrnunit18S S¢oltish Governm8nt- Investing in Communities UK Go¥¢- Levelling Up Molendinar Volunt88rirFg Matters Cyding UK GCC- Flourishing Molendinar Behaviour change 8ctiltle5 GCC- Vacant Land Fund GCC- Road School Consultstlons GCVS Wellbeing Fund Glasgow Community Power Benefit Grdnt Incom8 Hububb Foundation John Lawls Foundation Youthlink Thenue Housing Glasgow Childn,$ Holiday Fund 1,000 9,196 500 5,250 86,789 150 6,750 77,013 18,172 37,176 2,743 9,554 23,532 42,836 500 6,395 346,491 19.909 25,123 121.142 250 22,015 154.911 37,176 35,000 95,448 26,1 48,264 161,522 4,000 50,000 32,383 3,356 9,940 1.250 2,535 2.750 4,690 500 250 692,891 840,471 OTHER TRADING ACTIVITIES 2024 2023 8ike Shop In¢om8 Cafe Income Centre Hall L6ts Sales 14,719 21,938 38,713 5,851 91,158 5.851 Page 18 eontinued...
st Paul's Youth Forum Notes to the Financial Staternents. contlnued forthe Year Ended 30 September 2024 INCOME FROM CHARABLE ACTMTIES 2024 2023 V8g Barra NG Homes Erasmus Other Activity Sl Philofflenas Primary Glasgow Community Food Ngtwork 6.996 32,490 13,396 1,944 1,699 7,512 40,421 11,520 3,588 7,854 62,680 64 740 CHARITABLE ACTMTIES COSTS Dlrect Costs1588 note 71 Support costs1588 note 81 Totsis Blackhills Growing Diversionary Molendinar Communlly Centre On Bikes General Activities 52.957 8,756 184,022 140,090 52,957 8.756 184,022 140,090 455,473 829,598 11,700 841298 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Staff ¢osts Staff Training Reeruitm8nt Redundancy Bank Charges Equipment Insurance Inl8m8t & T818phone Legal & Professional Fees Membership Fees iscellaneous Payroll Fees Post8ge, Printing & Stationery Rent Travel Project Costs Charitable Donations Software Subscriptions Vehicle Costs Depreciation 553,127 3,678 1,180 459.705 103 230 5,250 39 1,646 1,397 2,671 3.683 158 8,342 1,783 589 15.860 1,387 205,670 2,685 3.266 1,636 20,801 624 1,337 2,137 1,940 367 4,155 1,976 686 16,650 2,198 378,419 12,166 Page 19 rA)ntinue£S...
St Paul's Youth Forum Notes to the Flnan¢lal Statement$. ¢ontlnued for the Year Ended 30 September 2024 SUPPORT COSTS 2024 2023 A¢countancy Fees Audit Fees 4,500 7,200 7,460 11.700 15.260 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other ben8frts for the year ended 30 S8ptemb8r 2024 nor for the year ended 30 s8ptemr 2023. Trustses. exp8ns85 There were no Iruslees. exp8n8es paid for the year 8nd8d 30 Septemb8r 2024 nor for tha year end8d 30 September 2023. io. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 495.523 34,658 22.946 410.278 27,252 22,175 553,127 459,705 The aveoge monthly number of 8mploye8s during yearwas as follows.. 2024 25 2023 23 Staff Team No employees CeiVed emoluments in excess of £80,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unre$trFcted fund Re$trlcled funds Total fund$ INCOME AND ENDOWMENTS FROM Donations and 18gaci8s 5,640 839,071 844.711 Charitsbl• a¢tivlti•s 8lackhill's Growing On Bik8S General A¢tiviti88 1,699 7,512 55,529 1.699 7,512 55.529 othertrading acliwties 5,851 5,851 Totsl 76,231 839 071 915302 Page 20 continued...
St Paul's Youth Forum Notes to the Flnanclal Ststements. ¢ontlnued for th8 Year Ended 30 Septernb8r 2024 11. COMPARATIVES FOR THE STATEMENY OF FINANCIAL ACTIVITIES- ¢ontlnuod fund funds funds Charltable actlvltles Blackhill's Growing 8011 FM Molendlnar Community Centr8 On Bik8S Gener81 Activities 45,532 9.1 85.064 190.943 520.967 45.532 9.196 85.064 190,g43 572,551 51,584 Total 851,702 903,286 NET INCOMEIIEXPENDITUREI 24.647 112,6311 12.016 RECONCILIATION OF FUNDS Total funds brought forward 111,767 103.652 215,419 TOTAL FUNDS CARRIED FORWARD 136,414 91,021 227,435 12. TANGIBLE FIXED ASSETS Plant and machinery Motor vehicles Totsls COST At 1 October 2023 Addition5 9,000 48,667 57,667 29.603 At 30 September 2024 38 603 DEPRECIATION At 1 O¢tober 2023 Charge for y8ar 9,000 8,634 27,560 12,167 36,5fj0 20,801 At 30 September 2024 57,361 NET BOOK VALUE At 30 September 2024 20,9e9 8.940 At 30 September 2023 21.107 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors SPYF On Blkes Granl Debtors Prepayments & Aed Inwm8 1,800 12,252 23,840 2,292 756 146,265 4,600 151 621 Page 21 continuad...
St Paul's Youth Forum Notes to the Financial Staternents- continued for the Year Ended 30 September 2024 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade Creditors Def8rred Incom8 Accrued exp8ns8S 847 3.001 10.4tyJ 13,401 25.555 Deferred Income compri88s Hall Lets invoices Issued prforto 30 September 2024 for whith tha booking look 3¢e afteryear end. 2024 2023 At 1 O¢tober Deferred in year Released in year 3,(K)1 AI 30 September 15. ANALYSIS OF NET ASSETS BEEEN FUNDS 2024 Total funds 2023 Total funds Unrestricted fund Re8trlcted funds Fixed assets Current assets Curr8nt li8biliti&$ 29,907 35.824 1,5001 29,909 225,943 134011 21.107 241,883 1).119 119011 178.220 64,231 242.451 227,435 Comparatives for analysls of net assets between funds 2023 Total fund$ 2022 Total funds Unrestricted funds Restrfcted nds Fixed assets Net Current assets 7,698 128,716 13,4C 77,612 21,107 206.328 15,395 237 770 136 414 91,021 227,435 215419 Page 22 continued...
Sl Paul's Youth Forum Not85 to the FlnanGlal Statements. Contlnued for the Year End8d 30 September 2024 16. MOVEMENTIN FUNDS Net movemènt In fund$ Transfers b8tsveen funds At 1110123 At 3019124 UnrestrfGted funds General fund 136,414 24,451 17,355 178,220 Restricted fund8 Muddy Feet Seollish Governtnent- Investing in Communities Other Grants- Blackhill Grong Rank Foundation- Blackhill Growing Together for a Change Glasgow City Coun¢il Mo18ndinar Community Centre Scollish Government Eouality Cydes Cycling Scodand Paths forAI 5,330 15.3301 23,840 734 8,749 14,0661 29,780 122.5001 14,4701 145,7161 9,544 23,840 734 8,749 17,8111 21,969 22,500 13,409 45,716 8,939 91,021 17,355 TOTAL FUNDS 227 435 242 451 The transfers shown above resyesent management fees retained from r8sthct8d grant fundlng during the year. Net movement in funds, included in th8 above are as follows.. Incomin9 resources Resources expended Movement in funds Unrestri¢t¢d funds Gen8rdl fund 174,863 1150,4121 24.451 Restricted fund8 Muddy Feel Scollish Govemment- Investing in Cornmunities Other Gran15- Bl8ckhill Growing Rank Foundation- 81ackhill Growing Together for a Change G185gow City Council Molendinar Community Centre Scot115h Government Equality Cydes Cycling Scotland Paths for Al Cyding UK 15,3301 15,3301 48,264 5.785 26,901 4,690 334,841 161.522 124,4241 15.0511 118,1521 18,7561 1305,0611 1184,0221 14,4701 145,7161 185,9041 23,840 734 8,749 14,oe61 29,780 122,5001 14,4701 145,7161 95,448 4,000 681,451 690,8861 9,4351 TOTAL FUNDS 856 314 841,2981 Page 23 continu8d...
St Paul'$ Youth Forum Notes to the Financial Statements- continued forthe Year Ended 30 September 2024 16. MOVEMENT IN FUNDS- continued Comparatives for movement In funds Net movement in funds At 1110122 At 3019123 unrest¢1td fund$ General fund 111,767 24.647 136,414 Restrtcted funds Muddy Feet Other Grants- Blackhill Growing T(&ther for a Chang8 Glasgow City Q>uneil Molendinar Community Centre Scottish Government Equality Cycles Cydlng Scotland Rank Foundation- On Bik88 Suslrans 5,330 13.(XY)I 111,9341 18,0001 22,500 143,0431 45,716 117,5001 2,7001 5,330 16.000 8,000 4,066 22,500 13.409 45,716 56,452 17,500 126311 TOTAL FUNDS 215419 227 435 Comparative nel movement in funds, included in the atx)ve are as follows.. Incomlng resources Resource8 expended Movement in funds Unrestrt¢ted fund$ General fund 76,231 151,5841 24.647 Reslricted funds Muddy Feet Scoltish Govemment- Investing In Communiti8S Household Hardship Other Grants- 8lad(hill Growing Rank Foundation- Blackhill Growing BBC Children in Need Together for a Change Glasgow City Council Moleadinar Cotnmunity Centre Scottish Govemmenl Equallty Cydes Cycling Scotland Paths for All Rank Foundation- On Bikes Sustrans 6,395 11.0651 5,330 45,032 5,250 145,0321 15.2501 13,5QOI 15001 19,1961 111,9341 1182,9401 198,6421 1389.5341 141,0731 142,8361 117,5001 2,7001 13,0001 9.196 111,9341 18.0001 22,500 143,0431 45.716 174,940 121,142 346,491 86,789 42.836 117,5001 2,7001 839,071 851.7021 12,6311 TOTAL FUNDS 915,302 903,2861 Page 24
St Paul's Youth Forum Notes to the Financial Statements. ¢ontlnuÈd fortho Year Ended 30 Septembèr 2024 17. RELATED PARTY DISCLOSURES The were no related party transactions for the year ended 30 S8Pt8mb8r 2024. 18. PURPOSES OF FUNDS UnstriCted Funds are for genwal use of the charity on furthering it5 tharitstA8 8ims and activitie5. Restricted Funds are for speufic projeels.. Muddy Feet- Funding from Scotish Children's Lottery fund to run ouloor play sessions for children. Scotts'sh Government Investing in Communities Blackhill's Growng and eating piograrnme. Funding 1ved for staff and overhead eosts related to the Other Grants - Blackhill Grwng - this fund represents various small gr8nts which have been TEceived to cover project Costs a550oaled with the Blackhill's Growing Project. Rank Foundation Bl8ckhill Growing - funding reiVed from the Time lo Shine leadership programrne to employ a T2S Leader. Together for a Change funding from th8 Church of Scotland - funding io support the cost of delivery diversk)nary project activiti88. Glasgow Cty Council awarded g range of grants throughout the year. induding Area Parth8rship funding for resour¢88 and equiprnent. Children's Holicfay Food Programme funding for B18ckhill's growing and eating 8elMties for children, Income from the Glasgow Communi118s fund for overh8ad and staff c051s, and funding frotn the Vacant land Fund for the purchase and installation of polytunnels. In addition a grant of £1,000 was hekl al year end for the costs of the Bolt resid&ntial weekend lo lake ace next year. Molendinar Community C8nlr8 funding from the UK governmenl's levdling up prLwJrafflme to Gover costs of op8rating the wmmunily centre, prirnarity staff and overhead costs. Scollish Govemment Equality Cydes- thls represents the book value of a van purchased using Scottish government restricted funding. Paths forAII- funding for stsffing and material costs relating to the SPYF On Bikes progr8mme. Cycling Scouand funding from the Access to Bikes, P8rking and Stor8g8 Fund for th8 Cost of delivering the bikeabilily prraMMe. FundirvJ from the Cycle Access fund to prowde free repair and Maintenan worf( through the SPYF On Bikes programrna actiwty. Page 25