OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-09-30-accounts

REGISTERED CHARITY NUMBER: SC042570

Report of the Trustees and

Consolidated Financial Statements for the Year Ended 30 September 2025

for

St Paul's Youth Forum

McLay, McAlister & McGibbon LLP 145 St Vincent Street Glasgow G2 5JF

St Paul's Youth Forum

Contents of the Financial Statements for the Year Ended 30 September 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 10
Report of the Independent Auditors 11 to 12
Consolidated Statement of Financial Activities 13
Charity Statement of Financial Activities 14
Consolidated Balance Sheet 15
Charity Balance Sheet 16
Cash Flow Statement 17
Notes to the Cash Flow Statement 18
Notes to the Financial Statements 19 to 30

St Paul's Youth Forum

Reference and Administrative Details for the Year Ended 30 September 2025

TRUSTEES

TRUSTEES
L Skivington - Treasurer
M Hughes - Secretary
L Townes
H Williamson
P McInlay (resigned 18.11.24)
J Mclean
E Mullen (appointed 27.8.25)
L Agate (appointed 27.8.25)
J Sloan (resigned 16.6.25)
J Marshal
PRINCIPAL ADDRESS 30 Langdale Street
Provanmill
Glasgow
G33 1DL
REGISTERED CHARITY NUMBER SC042570
AUDITORS McLay, McAlister & McGibbon LLP
145 St Vincent Street
Glasgow
G2 5JF
BANKERS Co-operative Bank
PO Box 250, Delf House
Skelmersdale
WN8 6WT
Bank of Scotland
PO Box 17235
Edinburgh
EH11 1YH

Page 1

St Paul's Youth Forum

Report of the Trustees for the Year Ended 30 September 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The primary purposes of the charity are the advancement of education, the provision of recreational facilities or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended.

VISION:

SPYF are: Passionately committed to supporting communities to flourish.

MISSION:

We aim to: Alleviate the worst effects of poverty through eating, education, exercise and empowerment by 2027.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Over the last year, SPYF has worked tirelessly to meet our vision and mission. We remain focused on alleviating the worst effects of poverty through our various spheres of work, ensuring that people growing up and living in one of the most deprived communities in Scotland, are able to thrive. While the majority of our work centres on the Blackhill/ Provanmill communities, we continue to support partnerships around the North East of Glasgow and beyond, both locally and internationally.

Page 2

St Paul's Youth Forum

Report of the Trustees for the Year Ended 30 September 2025

Youth Work

At the core of our organisation is the provision of youthwork. We provide 34 hrs of youthwork weekly over a 6 day period, reaching up to 1750 young people a week. We continue to run drop in clubs on Tuesday - Saturday, at a time that the youth committee decide. We work with schools and other community organisations, to meet young people where they are, giving them safe spaces to grow and develop. This continues to ensure that youth crime stays low, with Blackhill/Provanmill having 65% fewer youth crimes, recorded by Police Scotland, than neighbouring communities without youthwork provision. Young people have enjoyed many trips away, such as working with the Ocean Youth Trust Scotland and Glasgow Holiday Scheme’s caravans on the Clyde.

Our youth led radio station Bolt FM continues to work with schools and the community, with a variety of podcasts created on topics as wide ranging as the United Nations Convention on the Rights of the Child, through to community matters, using podcasts as a way of enhancing their literacy learning. Young people having their voice heard on topics that affect them, gives them a stronger sense of how they matter in community.

We continue to raise funds locally for TOFS - a charity that supports children with Tracheo-Oesophageal Fistula. This has been through our annual staff v young people football game at St. Roch’s Juniors park. It’s always great to see the young people organise such an important activity and raise over £3,000 for their charity.

Page 3

St Paul's Youth Forum

Report of the Trustees for the Year Ended 30 September 2025

Our Gender Based Violence Prevention programme continues to work hard in Smithycroft Secondary and in the community with 47 young people trained as peer educators using the Mentors in Violence Prevention model. The model was created by Dr. Jackson Katz who we met in the summer. Having adapted this programme to not only work in a school setting but into the community, we have been recognised by Education Scotland. We launched our intergenerational video and rap in collaboration with Glasgow Girls Group and Karen Dunbar on the topic of educating young women about consent. This is now used in schools as part of the Health and Wellbeing curriculum.

Blackhill’s Growing

Growing spaces - we are helping people to Grow Good Food, Cook Good Food and Eat Good Food in a number of areas. Our home garden at St. Paul’s church continues to be productive with our resident hens laying eggs alongside the three polytunnels full of fruit and veg. There has been a power of work from volunteers who help choose what to plant and then nurture and grow great food.

Page 4

St Paul's Youth Forum

Report of the Trustees for the Year Ended 30 September 2025

We continue to support schools (St. Thomas’s Primary, Carntyne Primary, St. Philomena’s Primary and the Molendinar Family Learning Centre) to grow in their spaces. We’ve also supported Beatroot and set up a community garden at Golf It. This helps young people see the benefit of home grown food and have a connection with the Fork to Fork process.

Farm - With a full season in the farm we have had great support from locals and visitors. We now have both polytunnels completed and water to the site and so growing is now progressing well. We continue to listen to the community and have introduced more space for relaxing, alongside developing a play space and creating a frog pond.

Larder - We continue to reflect on our dignified approaches to food insecurity and have been working with the volunteers and community to look at a different model for our larder. The Pondy Pantry is well settled in the Molendinar Community Centre and with support from Move On and Costco, instead of a free handout, people will be able to pay a small amount (£2.50) to get a larger amount of food (roughly £15). This will include food redirected from landfill and food purchased by the pantry through surveys to ensure that customers get what they require. This includes ensuring that halal and vegetarian food is accessible.

Page 5

St Paul's Youth Forum

Report of the Trustees for the Year Ended 30 September 2025

Holiday Food - We continued to get funding through the Glasgow City Council Holiday Food programme to ensure that 93 young people were able to get a healthy meal every day of the school holidays. This has been a tremendous success with our programme being highlighted by GCC as among the highest standards. We have been supported by a large number of youth volunteers, learning skills that will enable them to continue to progress in their lives.

On Bikes

We continue to believe that to increase the number of people cycling you need three things, a working bike, skills to ride a bike and a safe place to cycle.

At the core of this year’s work has been providing free bikes, with the overwhelming support of HMP Barlinnie. We mentor in the prison 2 days a week and through their team and our own mechanics, by the end of Sept 25 we had given out 1581 free bikes. We continue to ensure that everyone is able to get On Bikes, providing helmets, locks and lights to ensure peoples’ safety. We have delivered weekly sessions in Blackhill, Royston, Smithycroft Secondary and NG Homes, with regular sessions at Glasgow Kelvin College. Young people have been learning bike maintenance skills and volunteering with the bike team to build bikes.

We have delivered Bikeability, the Cycling Scotland programme, to over 160 children in our community, giving them the confidence to cycle. Flourishing Molendinar, our award winning transport infrastructure programme has now been awarded the £850,000 for Phase One, to build infrastructure to improve walking, wheeling and cycling on Provanmill Road.

----- Start of picture text -----
RS NOTES:1. noted otherwise.All dimensions are in metres and all levels are metres above Ordnance Datum unless
N TP J/BoxJ/Box RS RS
SC TS TS RSTSErodLP SC
SC J /B ox RS MPBolGVGV LP J GVGV /B ox JBoxTS RSTS SCTS Bol 5 GVGV LP TSSCSCGasBolICGVICICICICIC J J/B/B SCTS oxox SCLP PhoB oxne TS TS Gas ICRS SC J /B LP ox RE Bol SC 6 Bol Bol LP SC PBRS LP Bus LPJBoxJBoxBus GV 7 LP SC [SC] J/Box Erod LPTS TS SCLPErodTS TS RSBol BolLPTSBol IC RS 8 BolLP JBox J/Box GVJBoxSCSCTSRS MPMP JBox RE
RS SC SC
SCGV IC LP REBol SCLPBol SC
LP IC RSMPSC GV LPErodSC SC SC RE ErodLP 9 SV
4 LP RE SC GV
LP Bol IC BolLP
LP Bus Bus RE
LP RS LP 1 SC
LP StandBike Bol BolGV LP imagerygetmapping lc, Perspectives form. OS MasterMap©© You CrownCrown are from other suppliers. This not copyright andcopyright and permitted p Imagery to databasedatabaselayer has copy, Limited sub-licence right 2021. OS Licence Number 100023379.right 2021. OS Licence Number 100023379.beendataand/or InfoTerra Limited.maycreated or contain sell using any imagery data sourced from of Ordnace this data Survey's own imagery and to third parties in any
LP
3 LP SCICIC ICIC ICIC RS BusBus LPSCSCTL CaCCTVmera SC TL Gas SCIC GV LP TS JBoxTSSC SCSCSCSCSC SC LP LP LPSC SC SCGV SCSC IC S CLPICErodBol LP [J/Box] RSRS LP 2 SCRSGVSC GV SC GV SCSCLP SCSC MPSC SC LP SC SC SC LP Bus LP RevPrepared byCheckedClient:U:\PMD FILING\P-5309DRAFT VERSION FOR ENGAGEMENT325309_FM_GA_1ExecutiveApproved byDesignDrawingFile4\FM General Arrangement March 2024.dwgLocation:Glasgow City CouncilFlourishing Molendinar GeneralGeorge Gillespie BEng (Hons) CEng MICEExchange House, 231 George Street, Glasgow, G1 1RXDateOffice:No:byDirector of Neighbourhoods, Regeneration::: ATMSVBMolendinar\06Arrangement 1DRAWINGS\02RevisionsDateScaleSoftwareand Sustainability :Design\Stage::: AutoCAD 201901/02/20241:500 Original Drawing Size:Checked1189841 (A0)by Approvedby
Greenside Street
Langdale Avenue
Langdale Avenue
S peed Bumps S peed Bumps
Lochgreen Street
Royston Road M et al Railing 1.0m S h elterBus
Greenrig Street
Ra ised KerbRoyston Road
B765 Provanmill Road
M /R 1.0m
R aised KerbS helterB us
Royston Road
Royston Road
Royston Road
Lochgreen StreetBrick Wa ll 1.0m
Greenrig Street
B765 Provanmill Road
Met al Railing 1 .0m
Overhea d E lect ricity Line
Langdale Street
B765 Provanmill Road
Langdale Street
OFFICIAL
----- End of picture text -----*

Page 6

St Paul's Youth Forum

Report of the Trustees for the Year Ended 30 September 2025

Our new arms length social enterprise company, SPYF On Bikes LTD, has had 12 months of trading with people borrowing bikes at Golf IT on Hogganfield Loch, where over 4000 bikes were borrowed over the summer. Our partnership there has enabled us to provide even more activities at this new site, encouraging people to have fun with golf. We’re proud to be the community partner there, and have created a centre of excellence for inclusive cycling through our partnership with Vaan Ram bikes which was opened by the Public Finance Minister Ivan McKee MSP.

This year, with our partnership with Barlinnie, we have manufactured our first bike. Beyond Bars Cargo Bikes enables bikes that are rescued from the city’s rubbish dump, to be transformed by inmates into a fantastic marketable product. We hope that many more will be able to be created in the prison and find new lives around the UK and beyond.

Page 7

St Paul's Youth Forum

Report of the Trustees for the Year Ended 30 September 2025

Molendinar Community Centre

Our largest project continues to be the Molendinar Community Centre. With two years under our management, we have seen huge successes, tripling the footfall from before Covid. It continues to be a vibrant hub of community activity with many different anchor tenants including Diamond Cut Gym, Illusion Gymnastics, Love Dance and a new business B Beautiful. SPYF continue to be an incubator for business and support local people with training and volunteering as a stepping stone to employment, working with Glasgow Kelvin College to support pathways. Our café, Molly’s Diner, continues to not only train people in hospitality, but ensures that everyone has a free bowl of soup and cup of tea.

The Community Centre has spaces and activities for all. From advice surgeries with partner agencies including Thenue Housing Association, Social Security Scotland, Recovery Cafe with The Croft, a programme of daily afterschool activities for primary school children, to a weekly veg barra, there is something for everyone.

The Community Cafe within the community centre is the only public open gathering space in the community. Over the past year it has served more than 5000 customers, with even the First Minister popping in for a cuppa.

Page 8

St Paul's Youth Forum

Report of the Trustees

for the Year Ended 30 September 2025

We were recognised for our outstanding achievements nationally, by SURF - The regeneration organisation for Scotland, with SPYF winning the Improving Scotland’s Places Award. This is a highly competitive award, and is testament to the hard work from all the volunteers, staff and board to continue to make a huge impact in our community.

With community at the heart of everything we do, with almost half of the Trustees being local young people, and almost 80% of staff living locally, we continue to ensure that the issues that affect our community are tackled by the experts on our community - the residents. We are extremely grateful to all the funders and supporters who enable these diverse programmes to happen.

All of this work ensures that SPYF continues to strengthen our community by tackling the worst effects of poverty through its focused provision on Eating, Exercise, Education and Empowerment.

Page 9

St Paul's Youth Forum

Report of the Trustees for the Year Ended 30 September 2025

FINANCIAL REVIEW

Financial position

The group incurred a net deficit of £57,917 for the year ended 30 September 2025 (2024: surplus of £15,016).

A 30 September 2025, reserves totalled £184,534 (2024: £242,451) of which £147,903 were unrestricted (2024: £178,220).

Reserves policy

At 30 September 2025 the group held reserves of £184,534, which equates to approximately two months of expenditure. Gift aid due to be received from the subsidiary will enable to cover another month of expenditure. The trustees consider the reserve funds will enable the charity to run the Youth Forum for the forthcoming year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a SCIO (Scottish Charitable Incorporated Organisation) set up by a constitution which sets out objectives and the administrative framework within which the charity operates. Its objects are to promote the benefit of young persons and individuals within families resident or working in the City of Glasgow, focused on the parish of St. Paul's Church and its environs without distinction of political, religious, or other opinions by associating the local authority, voluntary organisations and inhabitants in a common effort to advance education and to provide, or assist in the provision of facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving their conditions of life and alleviating the effects of poverty.

Recruitment and appointment of new trustees

All of the project's trustees are appointed or reappointed by the members at our Annual General Meeting.by the members at our Annual General Meeting.

Key management remuneration

In the opinion of the Trustees the key management of the charity comprises the CEO and the Depute CEO. Total employer costs relating to these posts in the year were £53,621 (2024: £38,431).

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotland) Act 2005, Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution, requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

29/06/2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

09B80000-71B2-EA68-6A94-08DED606684A

09B80000-71B2-EA68-6A92-08DED606684A

Page 10

Report of the Independent Auditors to the Trustees of St Paul's Youth Forum

Opinion

We have audited the consolidated financial statements of St Paul’s Youth Forum for the year ended 30 September 2025 which comprise the Group Statement of Financial Activities, the Charity Statement of Financial Activities, the Charity Balance Sheet, the Charity Balance Sheet, the Group Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the group and charity’s financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

Page 11

Roport of th6 Indèpèndent Audltors to the Tru51eos of St Paul's Youth Forum Rospon51bllltle$ of tru$le&$ As exrlained MO￿ fully in the Statement of Trusiees. ReSpon￿billI￿es, the Iruslees ara r88ponsib18 for th8 pfBparation ol the financial slalem8nls and for being satI5fied Ihal they give a true and fair view. and for such internal control as the Iruslees determin6 is necessary lo enable tho prepar8tK)n of financial sldlements that are Ir¢e from material misslaiermnl, whether due to fraud or error. In preparing the fin8n(ial statements. the truste&s are respon&b18 fora&888sing the charily'5 8bTrlily to continue as a going concern. di5d05ing, a5 aP￿iGab1e, Matters re18ted to going concem and using the going conorn basis ol acc(MJnling unless lh8 trustees ellher intend lo Ilqul¢al8 Ihe charity or Io c8ase operations, or have no realislit allemallve but lo do so. Our resF)onslbilitles For the audit of the finan¢lal $t8tements Our ol¥'e¢tivas are to obtain reasonable assuran¢e about whether the financial statem@nl8 as a who18 ar8 flee from material misslalement. whelher due to fraud or error, and to issue a Report of the Ind8pendenl Auditors that includes our opinion. Reasonable a5suraTrce is a high level of assurance bul is nol a gu8ranlee that gn audit conducted in accordance wilh ISAS IUKI wlll always deleci 8 materfal tnlsslalemenl when It exlsls. Misstatements can arise from fiaud or error and are ¢onsldered ma18rial if. individLsally or in the a99regate, they could r8850nably be expected lo Inttuen￿ the economl¢ de¢lsions of users taken on Ih basis ol these finan¢ial statomenls. The exlenl lo wh￿h OUT PTocedures are Capable of dsts¢liro irr8gularilies. including fraud Is de18iled bejow.. In id&nlrfying and assessing risks of material mi$stalem8nl in respecl of I￿egula￿tI85, including traud and non-compliance v4ith laws and regulations, we considered the following.. Ihe natu￿ of ihe ¢harily and ils control environmenl., grants awarded during Ihe year and associated expenditure to reconrile the closing positlon.. bank Iransaclians made during th8 year, reviewing any that appear unusu81.' sull8 ofour 8nquiri8s of management £boul their own id¢nlifi¢ation 2nd assessm8nl of the risks and ifregularilies., any rnatters we identified having reviewed the charilws internal contrd5 established to mitigate risks of fraué or non-¢￿ssIance wllh18ws and regulalion5', - the matters (5iscus8ed among the audlt engagementteam r8garding how wherefraud mlght occur In the ffnan¢ial slat8ment8 and any potential inditalors of fraud. We obtained an ur￿ers￿￿ding ofthe legal Bnd regulatory framework that the orwp op&rat6s in. The key laws and regulations we considered induded the Charities and Trustee Investment Iscollandl Act 2005. We assessed the extenl of compliance with Ih8S8 laws and regulai￿n$ as part of wr procedures on the relal8d financial staleTnenl ilerns. In addilion. WÈ considered provisions of other laws and regulations khal do not hav8 a direct effect on the finan(xal slal&menls bul compliance wlth which tnay be fundamental lo the group's ability to OP8rale. These induded health and safely. GDPR and emplownent laws. Audrting standards limit the required audll pr￿d￿re$ to identify non compliancè with Ihes& laws and regulations lo enquiry of the dir8clors, in5pecllon of regvlatory and legal correspondence, if any, and review of minutes ol meelings. These limilfjd pmcedures dld not Idenllfy aclual or suspec18d non-compliance. A further deS￿7Ption ol OUT ￿spOnSibl11t1es for the audit of the fin8na81 slalemenls is located on Ihe Financial Reporting Counul's website at Nwfw.Iroorg.uklaudl1orsresp￿BIbIIi1ies. This desciiplion forms part of wr Report of Indep6ndenl Auditors. Use of our report This report Is made solely lo lh8 charity's Irusiees, as a body, In a¢cordance with Ragulalion 10 of the CharilE5 Accounts IS¢ollandl Regu18tion8 2006. Ouraudlt work has been undertaken so Ihatw8 mlght state to the charity'5 Iruslees those mallers w& ar8 r8quir8d to slate lo Ihern in an audilots, rewirt and for no other purpose. To the fullest exlenl peimilled by law, we do not acc&pt or assume 185ponsibilily to anyone other than th8 charity and Ihe char*ly's trust£85 as a body, lor our audll work, for this report, or lor the opinSons we have formed. Fiona Russell (Senior siatutory Audllorl for and on beha￿ ol M¢Lay, McAlisl8r & McGibbon LLP ElIgI￿e to act as an audilor in t8rms of SeclEon 1212 01 the Companles Acl 2008 145 Sl Vinc8nt Stre81 Glasgow G2 5JF Date.. The notes form part of Ih8S8 financial slaleTFents Page 12

St Paul's Youth Forum

Consolidated Statement of Financial Activities for the Year Ended 30 September 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
6
Blackhill's Growing
On Bikes
General Activities
Other trading activities
4
Investment income
5
Other income
7
Total
EXPENDITURE ON
Charitable activities
8
Blackhill's Growing
Diversionary
Molendinar Community Centre
On Bikes
General Activities
Youth Work
Other trading activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
15,080
5,512
3,552
4,939
344,845
1
407
374,336
-
-
-
-
209,077
-
195,576
404,653
(30,317)
178,220
147,903		 Restricted
funds
£
731,963
-
-
-
-
-
-
731,963
109,552
-
136,446
166,006
333,559
14,000
-
759,563
(27,600)
64,231
36,631		 2025
Total
funds
£
747,043
5,512
3,552
4,939
344,845
1
407
1,106,299
109,552
-
136,446
166,006
542,636
14,000
195,576
1,164,216
(57,917)
242,451
184,534		 2024
Total
funds
£
702,476
6,996
32,490
23,194
91,158
-
-
856,314
52,957
8,756
184,022
140,090
455,473
-
-
841,298
15,016
227,435
242,451

CONTINUING OPERATIONS

This statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities in both years.

Comparative figures for the previous year by fund type are shown in note 14.

The notes form part of these financial statements

Page 13

St Paul's Youth Forum

Charity Statement of Financial Activities for the Year Ended 30 September 2025

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
15,080
731,963
Charitable activities
6
Blackhill's Growing
5,512
-
On Bikes
3,552
-
General Activities
4,939
-
Other trading activities
4
82,424
-
Total
111,507
731,963
EXPENDITURE ON
Charitable activities
8
Blackhill's Growing
-
110,552
Diversionary
-
-
Molendinar Community Centre
-
136,446
On Bikes
-
177,481
General Activities
209,077
331,973
Youth Work
-
14,000
Total
209,077
770,452
NET INCOME/(EXPENDITURE)
(97,570)
(38,489)
RECONCILIATION OF FUNDS
Total funds brought forward
178,220
64,231
TOTAL FUNDS CARRIED FORWARD
80,650
25,742		 2025
Total
funds
£
747,043
5,512
3,552
4,939
82,424
843,470
110,552
-
136,446
177,481
541,050
14,000
979,529
(136,059)
242,451
106,392		 2024
Total
funds
£
702,476
6,996
32,490
23,194
91,158
856,314
52,957
8,756
184,022
140,090
455,473
-
841,298
15,016
227,435
242,451

CONTINUING OPERATIONS

This statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities in both years.

Comparative figures for the previous year by fund type are shown in note 14.

The notes form part of these financial statements

Page 14

St Paul's Youth Forum

Consolidated Balance Sheet 30 September 2025

Notes
FIXED ASSETS
Tangible assets
15
CURRENT ASSETS
Stocks
17
Debtors
18
Cash at bank
CREDITORS
Amounts falling due within one year
19
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
21
Unrestricted funds
Restricted funds
TOTAL FUNDS
The financial statements were approved by the Board of Trustees and authorised for issue on .......		 2025
£
13,649
4,952
128,066
88,657
221,675
(50,790)
170,885
184,534
184,534
147,903
36,631
184,534

The financial statements were approved by the Board of Trustees and authorised for issue on ....... ~~....~~ 09B80000-71B2-EA68-6A6B-08DED606684A......................... ~~....~~ ..... and were signed on its behalf by:

~~............~~ ................................. 09B80000-71B2-EA68-6A5F-08DED606684A L Skivington - Trustee

The notes form part of these financial statements

Page 15

St Paul's Youth Forum

Charity Balance Sheet 30 September 2025

2025
Notes
£
FIXED ASSETS
Tangible assets
15
14,068
Investments
16
100
14,168
CURRENT ASSETS
Debtors
18
104,121
Cash at bank
87,851
191,972
CREDITORS
Amounts falling due within one year
19
(99,748)
NET CURRENT ASSETS
92,224
TOTAL ASSETS LESS CURRENT LIABILITIES
106,392
NET ASSETS
106,392
FUNDS
21
Unrestricted funds
80,650
Restricted funds
25,742
TOTAL FUNDS
106,392
The financial statements were approved by the Board of Trustees and authorised for issue on ...................................
were signed on its behalf by:
09B80000-71B2-EA68-6A6F-08DED606684A
29/06/2026		 2025
£
14,068
100
14,168
104,121
87,851
191,972
(99,748)
92,224
106,392
106,392
80,650
25,742
106,392		 2024
£
29,909
-
29,909
40,184
185,759
225,943
(13,401)
212,542
242,451
242,451
178,220
64,231
242,451
.......... and

----- Start of picture text -----
........... 09B80000-71B2-EA68-6A6C-08DED606684A..................................
L Skivington - Trustee
----- End of picture text -----

The notes form part of these financial statements

Page 16

St Paul’s Youth Forum

Consolidated Cash Flow Statement for the Year Ended 30 September 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period		 2025
£
(93,637)
(93,637)
(3,466)
1
(3,465)
(97,102)
185,759
88,657		 2024
£
125,100
125,100
(29,603)
-
(29,603)
95,497
90,262
185,759

The notes form part of these financial statements

Page 17

St Paul’s Youth Forum

Notes to the Consolidated Cash Flow Statement for the Year Ended 30 September 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
2025 2024
£ £
Net (expenditure)/income for the reporting period (as per the Statement
of Financial Activities) (57,917) 15,016
Adjustments for:
Depreciation charges 19,726 20,801
Interest received (1) -
Increase in stocks (4,952) -
(Increase)/decrease in debtors (87,882) 111,437
Increase/(decrease) in creditors 37,389 (22,154)
Net cash (used in)/provided by operations (93,637) 125,100
ANALYSIS OF CHANGES IN NET FUNDS
At 1/10/24 Cash flow At 30/9/25
£ £ £
Net cash
Cash at bank 185,759 (97,102) 88,657
185,759 (97,102) 88,657
Total 185,759 (97,102) 88,657

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 18

St Paul's Youth Forum

Notes to the Financial Statements for the Year Ended 30 September 2025

1. GENERAL INFORMATION

St Paul's Youth Forum ("the charity") is Scottish charitable incorporated organisation governed by its constitution. It was registered as a charity in Scotland (registered number SC042570) on 08 Sept 2011. Its registered address is 30 Langdale Street, Provanmill, Glasgow, G33 1DL.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the group have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy

The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.

There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.

Income

Income is recognised once the charity has entitlement to the income. It is probable that the income will be received and the amount can be measured reliably. Where there are conditions that any funding should be recognised in a subsequent account period and an adjustment will be made.

Voluntary income is received by way of donations and is included in full in the Statement of Financial Activities when received.

Expenditure

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Expenditure which is directly attributable to specific activities has been included in these cost categories.

Governance costs of the charity relate to the costs of running the charity such as accounting and other statutory requirements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 50% on cost and 25% on cost Motor vehicles - 25% on cost

The group’s policy is to review the remaining useful lives and residual value of all tangible fixed assets on an ongoing basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Taxation

St Paul's Youth Forum is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

Page 19

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

2. ACCOUNTING POLICIES - continued

Consolidation

In order to comply with the Charities Accounts (Scotland) Regulations 2006 section 6, a consolidated statement of financial position including the accounts of the parent company and its subsidiaries made up to 30 September 2025 have been prepared as per FRS 102.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Leases

Operating lease payments are recognised as an expense on a straight line basis over the lease term.

Page 20

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

3.
DONATIONS AND LEGACIES
Donations
Grants
Grants received, included in the above, are as follows:
Cycling Scotland
GCC - Area Partnership
GCC - Blackhill's Thriving
GCC - Children's Holiday Food Programme
GCC - Let's Grow Together
GCC - Smarter Choices, Smarter Places
Paths for All
Rank Foundation
Scottish Government - Investing in Communities
UK Govt - Levelling Up Molendinar
Cycling UK
GCC - Flourishing Molendinar Behaviour change activities
GCC - Vacant Land Fund
GCC - Road School Consultations
GCVS Wellbeing Fund
Glasgow Community Power Benefit Grant Income
Hububb Foundation
John Lewis Foundation
Youthlink
Thenue Housing
Glasgow Children's Holiday Fund
GCC - Holiday Fund
Other small grants
GCC - Wheels in Motion
Cycle Scheme Limited
The Trades House of Glasgow - Commonweal Fund
Incorporation of Gardeners
Smithycroft Parent Council
Carter Foundation
Radio Clyde - Cash for Kids
STV
GCC - LEZ Community Support Fund
GCC - Flourishing Futures
Tesco
Inspiring Scotland
North East HSCP
Allied Vehicles		 2025
2024
£
£
15,080
9,585
731,963
692,891
747,043
702,476
2025
2024
£
£
76,376
-
18,646
22,015
72,037
154,911
-
37,176
1,970
-
-
35,000
79,070
95,448
29,125
26,901
49,435
48,264
170,717
161,522
10,000
4,000
-
50,000
11,012
32,383
-
3,356
-
9,940
-
1,250
-
2,535
-
2,750
-
4,690
-
500
500
250
39,941
-
1,310
-
8,437
-
3,700
-
1,000
-
1,994
-
10,000
-
2,176
-
2,000
-
2,000
-
33,200
-
100,324
-
1,000
-
3,993
-
1,000
1,000
-
731,963
692,891
Group
Group		 2025
2024
£
£
15,080
9,585
731,963
692,891
747,043
702,476
2025
2024
£
£
76,376
-
18,646
22,015
72,037
154,911
-
37,176
1,970
-
-
35,000
79,070
95,448
29,125
26,901
49,435
48,264
170,717
161,522
10,000
4,000
-
50,000
11,012
32,383
-
3,356
-
9,940
-
1,250
-
2,535
-
2,750
-
4,690
-
500
500
250
39,941
-
1,310
-
8,437
-
3,700
-
1,000
-
1,994
-
10,000
-
2,176
-
2,000
-
2,000
-
33,200
-
100,324
-
1,000
-
3,993
-
1,000
-
1,000
-
731,963
692,891
Charity
Charity		 2025
2024
£
£
15,080
9,585
731,963
692,891
747,043
702,476
2025
2024
£
£
76,376
-
18,646
22,015
72,037
154,911
-
37,176
1,970
-
-
35,000
79,070
95,448
29,125
26,901
49,435
48,264
170,717
161,522
10,000
4,000
-
50,000
11,012
32,383
-
3,356
-
9,940
-
1,250
-
2,535
-
2,750
-
4,690
-
500
500
250
39,941
-
1,310
-
8,437
-
3,700
-
1,000
-
1,994
-
10,000
-
2,176
-
2,000
-
2,000
-
33,200
-
100,324
-
1,000
-
3,993
-
1,000
-
1,000
-
731,963
692,891
Charity
Charity
692,891

Page 21

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

4. OTHER TRADING ACTIVITIES

5.
INVESTMENT INCOME
6.
INCOME FROM CHARITABLE ACTIVITIES
7.
OTHER INCOME
Bike Shop Income
Cafe Income
Centre Hall Lets
Sales
Trading income
Interest receivable - trading
Other income
Veg Barra
NG Homes
Erasmus
Other Activity
Glasgow Community Food Network
2025
2024
£
£
-
14,719
35,097
21,938
45,744
38,713
1,583
15,788
262,421
-
344,845
91,158
Group
2025
2024
£
£
1
-
1
-
Group
2025
2024
£
£
407
-
407
-
Group
2025
2024
£
£
5,512
6,996
3,552
32,490
-
13,396
-
1,944
4,939
7,854
14,003
62,680
Group		 2025
2024
£
£
-
14,719
35,097
21,938
45,744
38,713
1,583
15,788
-
-
82,424
91,158
Charity
2025
2024
£
£
-
-
-
-
Charity
2025
2024
£
£
-
-
-
-
Charity
2025
2024
£
£
5,512
6,996
3,552
32,490
-
13,396
-
1,944
4,939
7,854
14,003
62,680
Charity		 2025
2024
£
£
-
14,719
35,097
21,938
45,744
38,713
1,583
15,788
-
-
82,424
91,158
Charity
2025
2024
£
£
-
-
-
-
Charity
2025
2024
£
£
-
-
-
-
Charity
2025
2024
£
£
5,512
6,996
3,552
32,490
-
13,396
-
1,944
4,939
7,854
14,003
62,680
Charity
-

Page 22

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

8. CHARITABLE ACTIVITIES COSTS

9.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Group
Charity
Group
Charity
Group
£
£
£
£
£
Blackhill's Growing
109,552
109,552
-
-
109,552
Molendinar Community Centre
136,446
136,446
-
-
136,446
On Bikes
166,006
177,481
-
-
166,006
General Activities
528,166
527,580
50,181
14,470
578,347
Youth Work
14,000
14,000
-
-
14,000
954,170
965,059
50,181
14,470
1,004,351
Direct Costs (see note 9)
Support costs (see note 10)
Totals
2025
2024
2025
£
£
£
Staff costs
642,534
553,127
642,534
Staff Training
455
3,678
455
Recruitment
-
1,180
-
Bank Charges
21
39
21
Equipment
-
1,646
-
Insurance
3,727
1,397
3,727
Internet & Telephone
1,945
2,671
1,945
Legal & Professional Fees
3,556
3,683
3,556
Membership Fees
68
158
68
Miscellaneous
6,620
8,342
6,620
Payroll Fees
4,132
1,783
4,132
Postage, Printing & Stationery
107
589
107
Rent
13,390
15,860
13,390
Travel
794
1,387
794
Project Costs
254,454
205,670
265,108
Charitable Donations
-
2,685
-
Software Subscriptions
2,745
3,266
2,745
Vehicle Costs
-
1,636
-
Depreciation
19,622
20,801
19,857
954,170
829,598
965,059
Group
Charity		 9.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Group
Charity
Group
Charity
Group
£
£
£
£
£
Blackhill's Growing
109,552
109,552
-
-
109,552
Molendinar Community Centre
136,446
136,446
-
-
136,446
On Bikes
166,006
177,481
-
-
166,006
General Activities
528,166
527,580
50,181
14,470
578,347
Youth Work
14,000
14,000
-
-
14,000
954,170
965,059
50,181
14,470
1,004,351
Direct Costs (see note 9)
Support costs (see note 10)
Totals
2025
2024
2025
£
£
£
Staff costs
642,534
553,127
642,534
Staff Training
455
3,678
455
Recruitment
-
1,180
-
Bank Charges
21
39
21
Equipment
-
1,646
-
Insurance
3,727
1,397
3,727
Internet & Telephone
1,945
2,671
1,945
Legal & Professional Fees
3,556
3,683
3,556
Membership Fees
68
158
68
Miscellaneous
6,620
8,342
6,620
Payroll Fees
4,132
1,783
4,132
Postage, Printing & Stationery
107
589
107
Rent
13,390
15,860
13,390
Travel
794
1,387
794
Project Costs
254,454
205,670
265,108
Charitable Donations
-
2,685
-
Software Subscriptions
2,745
3,266
2,745
Vehicle Costs
-
1,636
-
Depreciation
19,622
20,801
19,857
954,170
829,598
965,059
Group
Charity		 Charity
£
109,552
136,446
177,481
542,050
14,000
979,529
2024
£
553,127
3,678
1,180
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
829,598

9. DIRECT COSTS OF CHARITABLE ACTIVITIES

10. SUPPORT COSTS

Accountancy Fees
Audit Fees
Administration costs - trading		 2025
2024
£
£
4,600
4,500
9,870
7,200
35,711
-
50,181
11,700
Group		 2025
2024
£
£
4,600
4,500
9,870
7,200
-
-
14,470
11,700
Charity		 2025
2024
£
£
4,600
4,500
9,870
7,200
-
-
14,470
11,700
Charity
11,700

11. TRADING ACTIVITIES COSTS

Trading expenditure 2025
2024
£
£
159,865
-
159,865
-
Group		 2025
2024
£
£
-
-
-
-
Charity		 2025
2024
£
£
-
-
-
-
Charity
-

Page 23

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

12. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

13. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was
Staff Team		 2025
2024
£
£
595,369
495,523
48,992
34,658
28,115
22,946
672,476
553,127
as follows:
2025
2024
31
25
Group
Group		 2025
2024
£
£
565,427
495,523
48,992
34,658
28,115
22,946
642,534
553,127
2025
2024
31
25
Charity
Charity

No employees received emoluments in excess of £60,000.

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

The trading subsidiary did not exist in the prior year. Group and company figures for the year ended 30 September 2024 are therefore identical and presented once below.

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Blackhill's Growing
On Bikes
General Activities
Other trading activities
Total
EXPENDITURE ON
Charitable activities
Blackhill's Growing
Diversionary
Molendinar Community Centre
On Bikes
General Activities
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
21,025
6,996
32,490
23,194
91,158
174,863
-
-
-
-
150,412
150,412
24,451
17,355
41,806
136,414
178,220		 Restricted
funds
£
681,451
-
-
-
-
681,451
52,957
8,756
184,022
140,090
305,061
690,886
(9,435)
(17,355)
(26,790)
91,021
64,231		 Total funds
£
702,476
6,996
32,490
23,194
91,158
856,314
52,957
8,756
184,022
140,090
455,473
841,298
15,016
-
15,016
227,435
242,451

Page 24

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

15. TANGIBLE FIXED ASSETS

Group

Group
COST
At 1 October 2024
Additions
At 30 September 2025
DEPRECIATION
At 1 October 2024
Charge for year
At 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024
Charity
COST
At 1 October 2024
Additions
At 30 September 2025
DEPRECIATION
At 1 October 2024
Charge for year
At 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024		 Plant and
machinery
£
38,603
3,076
41,679
17,634
15,152
32,786
8,893
20,969
Plant and
machinery
£
38,603
4,016
42,619
17,634
15,387
33,021
9,598
20,969		 Fixtures and
fittings
£
-
390
390
-
104
104
286
-
Motor vehicles
£
48,667
-
48,667
39,727
4,470
44,197
4,470
8,940		 Motor vehicles
£
48,667
-
48,667
39,727
4,470
44,197
4,470
8,940
Totals
£
87,270
4,016
91,286
57,361
19,857
77,218
14,068
29,909		 Totals
£
87,270
3,466
90,736
57,361
19,726
77,087
13,649
29,909

16. INVESTMENTS

Fixed asset investments (charity only)

The charity holds 100 ordinary shares of £1 each in its wholly owned subsidiary SPYF on Bikes Ltd (Company number SC806592). Additions in the year £100; net book value at 30 September 2025 £100 (2024: £nil). There were no investment assets outside the UK.

17. STOCKS

.

Stock		 2025
2024
£
£
4,952
-
4,952
-
Group		 2025
2024
£
£
-
-
-
-
Charity		 2025
2024
£
£
-
-
-
-
Charity
-

Page 25

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
On Bikes
Accrued Income
Prepayments		 2025
2024
£
£
27,450
1,800
569
-
-
12,252
99,865
23,840
182
2,292
128,066
40,184
Group		 2025
2024
£
£
4,074
1,800
-
-
-
12,252
99,865
23,840
182
2,292
104,121
40,184
Charity		 2025
2024
£
£
4,074
1,800
-
-
-
12,252
99,865
23,840
182
2,292
104,121
40,184
Charity
40,184

19. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

VAT
SPYF on Bikes Ltd
Deferred Income
Accrued expenses
Payroll creditor		 2025
2024
£
£
18,009
-
-
-
-
3,001
32,189
10,400
592
-
50,790
13,401
Group		 2025
2024
£
£
-
-
67,967
-
-
3,001
31,189
10,400
592
-
99,748
13,401
Charity		 2025
2024
£
£
-
-
67,967
-
-
3,001
31,189
10,400
592
-
99,748
13,401
Charity
13,401

Deferred Income comprises Hall Lets invoices issued prior to 30 September 2025 for which the booking took place after the year end.

2025
£
At 1 October
3,001
Deferred in year
-
Released in year
(3,001)
At 30 September
-
Group
Group
Unrestricted
funds
£
Fixed assets
(652)
Current assets
199,345
Current liabilities
(50,790)
147,903
Unrestricted
funds
£
Fixed assets
2
Investments
100
Current assets
180,296
Current liabilities
(99,748)
80,650
Charity
20.
ANALYSIS OF NET ASSETS BETWEEN FUNDS		 2025
£
At 1 October
3,001
Deferred in year
-
Released in year
(3,001)
At 30 September
-
Group
Group
Unrestricted
funds
£
Fixed assets
(652)
Current assets
199,345
Current liabilities
(50,790)
147,903
Unrestricted
funds
£
Fixed assets
2
Investments
100
Current assets
180,296
Current liabilities
(99,748)
80,650
Charity
20.
ANALYSIS OF NET ASSETS BETWEEN FUNDS		 2024
£
-
3,001
-
3,001
Restricted
funds
£
14,301
22,330
-
36,631
Restricted
funds
£
14,066
-
11,676
-
25,742		 2025
£
3,001
-
(3,001)
-
Charity
2025 Total
funds
£
13,649
221,675
(50,790)
184,534
2025 Total
funds
£
14,068
100
191,972
(99,748)
106,392		 2025
£
3,001
-
(3,001)
-
Charity
2025 Total
funds
£
13,649
221,675
(50,790)
184,534
2025 Total
funds
£
14,068
100
191,972
(99,748)
106,392		 2024
£
-
3,001
-
3,001
2024 Total
funds
£
29,909
225,943
(13,401)
242,451
2024 Total
funds
£
29,909
-
225,943
(13,401)
242,451

Page 26

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

21. MOVEMENT IN FUNDS

Group

Unrestricted funds
General fund
Restricted funds
Scottish Government - Investing in Communities
Other Grants - Blackhill Growing
Rank Foundation - Blackhill Growing
Glasgow City Council
Molendinar Community Centre
Scottish Government Equality Cycles
Cycling Scotland
Paths for All
Cycling UK
Youth Work Fund
On Bikes small grants
TOTAL FUNDS
Charity
Unrestricted funds
General fund
Restricted funds
Scottish Government - Investing in Communities
Other Grants - Blackhill Growing
Rank Foundation - Blackhill Growing
Glasgow City Council
Molendinar Community Centre
Scottish Government Equality Cycles
Cycling Scotland
Paths for All
Cycling UK
Youth Work Fund
On Bikes small grants
TOTAL FUNDS		 At 1/10/24
£
178,220
23,840
734
8,749
21,969
-
8,939
-
-
-
64,231
242,451
At 1/10/24
£
178,220
23,840
734
8,749
21,969
-
8,939
-
-
-
-
-
64,231
242,451		 Incoming
Resources
374,336
49,435
5,304
29,125
447,847
5,993
-
76,376
79,070
10,000
16,676
12,137
731,963
1,106,299
Incoming
Resources
111,507
49,435
5,304
29,125
447,847
5,993
-
76,376
79,070
10,000
16,676
12,137
731,963
843,470		 Resources
Expended
£
(404,653)
(73,275)
(6,038)
(31,239)
(464,669)
(3,750)
(4,470)
(76,376)
(64,751)
(10,000)
(14,000)
(10,995)
(759,563)
(1,164,216)
Resources
Expended
£
(209,077)
(73,275)
(6,038)
(31,239)
(464,669)
(3,750)
(4,470)
(76,376)
(75,640)
(10,000)
(14,000)
(10,995)
(770,452)
(979,529)		 Net
Movement
in funds
£
(30,317)
(23,840)
(734)
(2,114)
(16,822)
2,243
(4,470)
-
14,319
-
2,676
1,142
(27,600)
(57,917)
Net
Movement
in funds
£
(97,570)
(23,840)
(734)
(2,114)
(16,822)
2,243
(4,470)
-
3,430
-
2,676
1,142
(38,489)
(136,059)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At 30/9/25
£
147,903
-
-
6,635
5,147
2,243
4,469
-
14,319
-
2,676
1,142
36,631
184,534
At 30/9/25
£
80,650
-
-
6,635
5,147
2,243
4,469
-
3,430
-
2,676
1,142
25,742
106,392

Page 27

continued...

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

21. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds - Group

Unrestricted funds
General fund
Restricted funds
Muddy Feet
Scottish Government - Investing in
Communities
Other Grants - Blackhill Growing
Rank Foundation - Blackhill Growing
Together for a Change
Glasgow City Council
Molendinar Community Centre
Scottish Government Equality Cycles
Cycling Scotland
Paths for All
TOTAL FUNDS		 Net
At
movement
1/10/23
in funds
£
£
136,414
24,451
5,330
(5,330)
-
23,840
-
734
-
8,749
4,066
(4,066)
-
29,780
22,500
(22,500)
13,409
(4,470)
45,716
(45,716)
-
9,544
91,021
(9,435)
227,435
15,016		 Transfers
between
funds
£
17,355
-
-
-
-
-
(7,811)
-
-
-
(9,544)
(17,355)
-		 At
30/9/24
£
178,220
-
23,840
734
8,749
-
21,969
-
8,939
-
-
64,231
242,451

Comparative net movement in funds, included in the above are as follows:


Unrestricted funds
General fund
Restricted funds
Muddy Feet
Scottish Government - Investing in
Communities
Other Grants - Blackhill Growing
Rank Foundation - Blackhill Growing
Together for a Change
Glasgow City Council
Molendinar Community Centre
Scottish Government Equality Cycles
Cycling Scotland
Paths for All
Cycling UK
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
174,863
(150,412)
24,451
-
(5,330)
(5,330)
48,264
(24,424)
23,840
5,785
(5,051)
734
26,901
(18,152)
8,749
4,690
(8,756)
(4,066)
334,841
(305,061)
29,780
161,522
(184,022)
(22,500)
-
(4,470)
(4,470)
-
(45,716)
(45,716)
95,448
(85,904)
9,544
4,000
(4,000)
-
681,451
(690,886)
(9,435)
856,314
(841,298)
15,016

The transfers shown above represent management fees retained from restricted grant funding during the year.

Page 28

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

21. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds - Charity

Unrestricted funds
General fund
Restricted funds
Muddy Feet
Scottish Government - Investing in
Communities
Other Grants - Blackhill Growing
Rank Foundation - Blackhill Growing
Together for a Change
Glasgow City Council
Molendinar Community Centre
Scottish Government Equality Cycles
Cycling Scotland
Paths for All
TOTAL FUNDS		 Net
At
movement
1/10/23
in funds
£
£
136,414
24,451
5,330
(5,330)
-
23,840
-
734
-
8,749
4,066
(4,066)
-
29,780
22,500
(22,500)
13,409
(4,470)
45,716
(45,716)
-
9,544
91,021
(9,435)
227,435
15,016		 Transfers
between
funds
£
17,355
-
-
-
-
-
(7,811)
-
-
-
(9,544)
(17,355)
-		 At
30/9/24
£
178,220
-
23,840
734
8,749
-
21,969
-
8,939
-
-
64,231
242,451

Comparative net movement in funds, included in the above are as follows:


Unrestricted funds
General fund
Restricted funds
Muddy Feet
Scottish Government - Investing in
Communities
Other Grants - Blackhill Growing
Rank Foundation - Blackhill Growing
Together for a Change
Glasgow City Council
Molendinar Community Centre
Scottish Government Equality Cycles
Cycling Scotland
Paths for All
Cycling UK
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
174,863
(150,412)
24,451
-
(5,330)
(5,330)
48,264
(24,424)
23,840
5,785
(5,051)
734
26,901
(18,152)
8,749
4,690
(8,756)
(4,066)
334,841
(305,061)
29,780
161,522
(184,022)
(22,500)
-
(4,470)
(4,470)
-
(45,716)
(45,716)
95,448
(85,904)
9,544
4,000
(4,000)
-
681,451
(690,886)
(9,435)
856,314
(841,298)
15,016

The transfers shown above represent management fees retained from restricted grant funding during the year.

Comparative net movement in funds (year ended 30 September 2024) — group and company are identical (the trading subsidiary did not exist).

Page 29

St Paul's Youth Forum

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

22. OTHER FINANCIAL COMMITMENTS

At 30 September 2025 the charity was committed to making total payments under non-cancellable lease for Molendinar community centre of £1,188 (2024, £nil).

23. PURPOSES OF FUNDS

Unrestricted Funds are for general use of the charity on furthering its charitable aims and activities.

Restricted Funds are for specific projects:

Muddy Feet - Funding from Scottish Children's Lottery fund to run outdoor play sessions for children.

Scottish Government Investing in Communities - Funding received for staff and overhead costs related to the Blackhill's Growing and eating programme.

Other Grants - Blackhill Growing - this fund represents various small grants which have been received to cover project costs associated with the Blackhill's Growing Project.

Rank Foundation - Blackhill Growing - funding received from the Time to Shine leadership programme to employ a T2S Leader.

Together for a Change funding from the Church of Scotland - funding to support the cost of delivery diversionary project activities.

Glasgow City Council awarded a range of grants throughout the year, including Area Partnership funding for resources and equipment, Children's Holiday Food Programme funding for Blackhill's growing and eating activities for children, income from the Glasgow Communities fund for overhead and staff costs, and funding from the Vacant land Fund for the purchase and installation of polytunnels. In addition a grant of £1,000 was held at year end for the costs of the Bolt residential weekend to take place next year.

Molendinar Community Centre - funding from the UK government's levelling up programme and other funders to cover costs of operating the community centre, primarily staff and overhead costs.

Scottish Government Equality Cycles - this represents the book value of a van purchased using Scottish government restricted funding.

Paths for All - funding for staffing and material costs relating to the SPYF On Bikes programme.

Cycling Scotland - funding from the Access to Bikes, Parking and Storage Fund for the cost of delivering the bikeability programme.

Funding from the Cycle Access fund to provide free repair and maintenance work through the SPYF On Bikes programme activity.

Youth Work - funding to support activities for children and young people.

On Bikes small grants – various small grants received to fund the on Bikes project.

Page 30