**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 -----**
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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 - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 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: - give a true and fair view of the state of the group and charity’s affairs as at 30 September 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’; and - have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. ## **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: - adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of Trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit. 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