REGISTERED CHARITY NUMBER: SC042983 Report of the Trustees and Unaudited Financial Siatements for the Year Ended 31 March 2025 for ast Dunbartonshire Voluntary ActioD (scio) Stevenson & Kyles Chartered Accountsnts 25 Sandyford Place Glasgow G3 7NG
East Dunbarlonshire Voluntary Action (scio) Contents of the Finallcial Statements for the Year Ended 31 March 2025 Page Reference and AdmiDlStralive Details Chairman's Report Report of the Trustees Independent Examiner's Report Statement of Financial Activities 10 Balance Sbeet Iyotes to the Financial Statements 12 to 17
East Dunbartonshire Voluntydry Action (scio) Reference Y4nd AdmiDjStrative Details for tbe Year Ended 31 March 2025 TRUSTEES PRINCIPAL ADDRESS Units4&5 18-20 Townhead Kirkintilloch Glasgow G66 INL REGISTERED CHARITY NUMBER SC042983 tNDEPENDENT EXAMINER Stevenson & Kyle5 CharteTed Accountants 25 Stffidyford Plac Cilasgow G3 7NG BAP4KERS Unity Trust Bank PIC 9 Brindlcyplace Birniingham BI 2HB Page I
East Dunbxrtonshlre Voluntary A¢tlon (scio) ChAirmon's Report for the Year Ended 31 Mai'¢h 202S EDVA, by IL8 n8ture. provides a dIVee range of prnctical support, training aiid advir¢ to '0UpS within the Tliird Sector locally to ensure Ilic grvwlh i)oi only of sound iiifrastructurcs but also a vibi'aiit and crealiv¢ seLlor Iliai is enabled to iiach out to some of the Inost disadvantsged. infim and isolatcd pcopl¢ in our Loi))ii)us1ilies. Tiustees have been privileged to liear quarterly rcporls froin staff Mernk wliicli illuiiiiiial¢. ¢ducule and iiiforn) us about hoiv scai'ce resources Are skn-etched to the limits. lo Ine¢l or sui'pass k¢y obj¢¥lives in a fair, Ii'sLnspaiEllc tuid extrmiely PlDfessional manner. I would like to Ihdiik. tlie Boai'd ot. TnLslecs foi- thcii. ongoing 5UPPOrt Iliroughoui the ptist ycar: Memb of staff and voluiileers for Iheii. 011&717ing coinmitnicnl It) fhc proi'isiuii of bXLLIILiiI seiviLL. l cornniend tl)i& report lo yoii. Date.. 13 August 2025 Page 2
East Dunbartonshire Voluntary Action (scio) Report of tbe Trustees for the Year EDded 31 March 2025 Th¢ trustees PT¢s¢nt their report with the fmancial statements of the charity for the year ended 31 March 2025. The trustees havc adopted the provisions of Accounting and Reporting by Charities: Statement of Recomm¢nd¢d Practic¢ applicable to charities preparing their accounts in accordance wÉth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims East Dunbartonshire Voluntary Action (EDVA) was fornied on l March 2012 as a new legal entity (Scottish Charitable Incorporated Organisation) IntetIng the activities previously Caled out by the Volunteer Centre East Dunbartonshir¢ and East Dunbartonshire Council for Voluntary Services. EDVA provides services across four main areas: Volunteering. Voluntary Sector, Social Economy and Community Engagement. It was set up as a Scottish Charitable Incorporated Organisation (SCIO) on l March 2012 under its constitution and is a recognised charity in Scotland with a registered charity number of SC042983. The principal objectives of the charity are: l. The prevention or relief of poverty. 2. The advancement of health. 3. The advancement of education; 4. Th¢ advancement of citizenship and community dev¢lopm¢nt. The charity exists to: Bring together representatives of voluntsry organisations engaged in the furtherance of the above purposes or any of them within East Dunbartonshire and its environs. Promote and achieve the above purposes through promotion of volunteering in East Dunbartonshire. Promote and support social enterprise activity and create capacity for social enterprise organisations to promote and achieve the above purposes. Ensure, through effective community engagement, that third sector interests and community interests are represented, and advocate on their behalf, to promote their role in prevention and relief of poverty, advancement of health and the advancement of education, citizenship and community dcvelopment. Support and develop volunteers and volunteer engagers. liaising with other organisations to encourage community involvement and volunteering in the furtherance of health, advancement of education and th¢ prevention or relief of poverty. Promote and support partnership arrangements with the Community Planning Parthership in East Dunbartonshire and others. as appropriate, in the delivery of local plans, agre¢ments and activities which, aligned to its purposes, benefit the public WAthin East Dunbartonshirc. Provide education and learning opportunities for local residents and local organisations which create capacity for them to promote and achieve relicf of poverty, community involvemenL active citizenship, advancement in health, which will benefit the public of East Dunbartonshire. Disburse funds in accordance with guidance received from the Scottish Governmen¢ any other Statutory Agency or Third Scctor TrustlFoundation in accordance with the critcria set by these agencies including monitoring, evaluation and reporting. To provide a welcoming and inclusive environment without regard to race, colour, rcligion. creed, sexual orientstion, marital status, gcndcr identity or expression, age or ability. l O. Do all other things as will propcrly attain thc abovc purposes. Page 3
East Dunbartonshire Volllntary Action (scio) Report of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Objectives and aims Throughout 24125 EDVA has continucd to provide services and activities that align with our vision of people working together in East DunbartonshiTe. putting a thriving third sector at its core. We are membership organisation and our members aTe local community organisations and charities. Primarily we focus on 4 key themes of activity,. l. Building capacity 2. Acting as a conduit of knowlcdge-sharing 3. Supporting a strong Third Sector voice 4. Enabling positiv¢ and productive connections What we expected to do, Outcomes and Achievements: We continucd to focus on the above arcas, with a variety of activities taking place across the year and summarised below: Building Capacity: We increased our membership to 167 organisations. Evaluations from various grant distributions that EDVA have administercd dcmonstrate positivc impact on communities and organisations. We provided training in areas such as "BecomAng a Charity" Beginners Guide to Becoming a Community Group and First Aid Training. We also added to the inforn]ation resources on our website, however this was limited by staff tim¢ as w¢ do not hav¢ a dedicated member of staff to deal with our website info and is an area w¢ will increase in 25126. We provid¢d advic¢/support to 116 unique groups (an incr¢as¢ on last year). We provided the following support: Fundraising - 61 organisations Becoming constituted - 2 organisation5 Becoming a charity - 3 organisations Gov¢rnance advice - 41 organisations Oth¢r advice/ support - 58 organisations We recruited 407 new volunteers. We recruited 172 who were either seeking additional or new volunteering opportunities. This represents an increase on last year, bucking the general national trend of a downward turn in volunteering. This may be due to other demographic factors in the area making the population more likely to volunteer. However we believe that as other pressures continue such as cost of living and also an increasing older population who may be working longer or providing care, this pattern may not continue longer terni. We ran 3 volunteer fairs and attended 15 events with inforniation stands, We had a weekly presence in job centr¢s. W¢ ran a Volunte¢T Recognition Awards ceremony, with support from the National Lottery Awards for All, and support from local sponsors. This received very positive feedback as an opportunity to recognise the great contributions that organisations and volunteers make to their communities, and as an opportunity to promote voluntecring. We recruited 158 Saltire volunteers, an increase from 153 last year. We helped 6 social enterprises to start in 24125. Wc awardcd funding to 15 social cntcrprises and 3 Young Enteryrising Schools grants via the Social Enterprise Grant we admillistered. Page 4
East Dunbartonshire Voluntary Action (scio) Report of the Trustees for the Year Ended 31 March 2025 We also invcsted in our own capacity building with all staff attended at least 2 training sessions in 24/25. Topics have included ASSIST training, First Aid Training, Empowering Endings Training, training on changes to Charity Law and to the Disclosure Syste ED Economic Recovery workshop, Firstport Build It Funding Webinar. Autism awareness, Health Issues in the Community training. KnoTrvledge SbariDg: EDVA have contributed to various consultations at national and local levels. Thes¢ have included consultations on charity law, and autism strategy and we have shared inforn]ation with the sector in relation to consultations via our weekly newsletters and our networking meetings. We have facilitated contributions from the local Third Sector to the new HSCP strategic plan via promotion of a survey and a dcdicated consultation session. Our ASN Network created a resources directory to support work being carried out by the HSCP. We negotiated a more open process for third sector to apply for funding via the Scottish Governments Whole Families Wellbeing Fund which is held by the Council. As a result, EDV A provided a framework for grant applications and scoring, publi¢is¢d the fund to local organisations, sat on thc awards panel and are Icnding our insight in Telation to appropriatc ¢valuation of projccts. Our staff have shared and increased their knowledge through attendance at the Third Sector Interface Network's staff conference and th¢ Chief Officers Development Day, as well as participating in the Network's online Slack forum Supporting Strong Third Sector Voice: We help ensure that local organisations are aware of opportunities to make th¢ir voice heard by sharing inforniation regarding consultations through e-noticeboard, social media, third StOr networks meetings et on a frequent and regular basis. We shared infonnation on the potential impact of proposed effici¢n¢y savings on commissioned third sector organisations, EDVA participate in the Community Planning Partnership and the HSCP Strategic Planning Group, and the IJB. as w¢ll as a number of other partnership groups to ty to help ensure there arc opportunitics for Third Sector voice. Enabling Positive And Productive Connectiolls: EDVA ensures that opportunities to contribute to local priorities are publicised and promoted to the Third Sector e.g. by publicising surveys/forums etc around council budget consultation, HSCP strategic planning, Local Delivery Plan etc. We distributed funding awarded via East Dunbartonshire Council from the UK Shared Prosperity Fund to 15 groups through our Social Enterprise Grant Fund and provided 10 social enterprise organisations with information about Business Gateway and Firstport, to help support their development and growth. Our staff worked with East Dunbartonshire Council to promote Carbon Literacy training and staff also undertook th¢ training. We also jointly with EDC supported a local organisation's (successful) bid to secure Scottish Government Climatc Hub funding. EDVA distributed a grant fund to 7 groups. supporting local food growing and community nutrition projects with funding provided by GGC Health Board via the HSCP, working collaboratively with staff from the Council and Health Improvement teasn to assess applications and makc awards. We worked with the HSCP to advise on local organisations who might have an interest in providing a No One Dies Alone projec( resulting An 2 local organisations being awarded funding to deliver this work. We continuc to facilitate network me¢tings on various themes and ran 9 network meetings An 24125 and we also ran our annual conference, where topics included talks on the economic value of the third sector and community wealth building. Challenges and Changes: Page 5
East Dunbartonshire Voluntary Action (scio) Report of the Trustees for the Year Ended 31 IKarcb 2025 Our key challenges Temain largely the same as in previous years: greater demand for our services with no increase in resources and increased costs. Wc have limited funding for staff and therefore sev¢ral of our staff need to deal with a huge variety of enquiries including areas where they may have limited knowledge. We continue to fmd meaningful engagement with some statutory agencies challenging. Often discussions regarding decisions relevant to the sector take place without third sector input being r¢quested with enough advance notice or not sought until plans have effectively already been made, giving us limited opportunity to consult with the sector or input appropriatcly. In view of the continuing financial pressures on ststutory agencies it is important that realistic opportunities for real consultation and service re-design are put in place with the sector in order to deliver joined up services that value the role that both statutory and third sector agencies play in providing the services the local community needs. Learning for the Future: W¢ are in a continual learning process but highlighting two points of learning for the future - in 24125 we had the opportunity to increase the number of grant funds we administered on behalf of funders and lend our cxperience to h¢lp d¢v¢lop a new grant process in East Dunbartonshire. We know we can administer grants effectively. Going forward we would be keen to encourage further opportunities to use this experience through collaboration with fund¢rs to grow our work in this area. We are also acutely conscious of the pressures of increasing costs against funding that is in real tenns reducing. As a consequence, we need to continue to ¢xaminc what activities best help us achieve our aim5 and maintain our focus on supporting a thriving third sector in East Dunbartonshire within limited resources. Future Plans: EDV A will continue to be mindful that our funding limits the size of our staff capacity. Retiral of a member of staff at the end of 24125 has provided an opportunity to do some internal re-organisation of work and in 25126 this should increase our ability to grow our engagem¢nL particularly in our online rcsource5. We will continue to work collaboratively with other TSI'S in Scotland aiming to rnaximise the sharing of resources and knowledge. We will continue to provide training and advice and administer funds on behalf of the Scottish Government and, where the opportunity presents itself, on behalf of statutory agencies. Despite the continuing challenging environment that EDVA operates in we will continue to provid¢ a central point of support infomiation and advocacy for the local third sector and those wishing to engage with thG s¢ctor. Investment performance AII EDVA inv¢stm¢nt is directed towards work which meets the key outcomes. This is reported to the Scottish Governtnent and Local Authority as key funders. FINANCIAL REVIEW inancial position Total income for the year amounted to £331,712 (2024 - £301,694). Grant income received was £308,311 (2024 - £279,305). Ov¢rheads during the year increased to £313,162 (2024 - £305,278). The overall surplus for the year was £18,550 (2024 - £3,584 defjcit). The core fund had a deficit of £9,260 and the combincd restrictcd funds had a surplus of £27,81 O. Total unrestricted funds at 31 March 2025 were £219,346 (2024 £228,606). Principal funding sources The charity's principal funding sources are the Scottish Government, for Core TSI worK and East Dunbartonshirc Council for promoting third sector capacity building for community engagcment. Page 6
East Dunbartonshire Voluntary Action (scio) Report of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Investment policy and objeetives Thc TSI CO and the Trcasurer arc responsible for ensuring that the organisation maximises income from any funds and minimises interest charges. The TSI CO will identify future cash flows and plan th¢ movement of funds accordingly. Any investments made will be in accordance with the powers s¢t out in the constitution and within the ethical constraints set by the Board. Reserves policy EDVA recognises th¢ need to d¢velop a sustainable organisation. Th¢ Board are committed to maintaining ontinuity of service provision in the event of any significant decrease in funding. kn order to achieve this, the organisation will aim to hold a levcl of unrestricted funds, being those funds not ring fenced or invested in tangible fixed assets, equivalent to the sum required to finance core activities of the organisation for a 6 month period. Going concern The financial ststements have been prepared on a going concern basis after consideration of the future prospects of the charity. its financial forecasts, expected income from its funders and non-contract s¢rvices and availablc free cash reserves, to support its activities in the current year. FUTURE PLANS During the year EDVA has consolidat¢d its position. The staffing structure in place together with control in overheads has resulted in the organisation operating successfully within funding levels. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity is controlled by its Constitution and is constituted as a SCIO (Scottish Charitable Incoryorated Organisation). Recruitment and appointment of new trustees The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution. There are 13 places available: Membership is open to any individual aged 16 or over or any social enterprises or third sector organisation. To qualify for membership, individuals and organisations will be ¢ngaged in the furtherance of any of the above purposes within East Dunbrtonshire or its ¢nvirons. Employccs of the organisation are not cligible for membership. Application for membership: Any person who wishes to become a member must first sÈgn a written application for membership. the application will then be considered by the board at its next board meeting. The board may, at its discr¢tion, refuse to admit any person or body to membership. Thc board must notify each applicant promptly (in writing or by e-mail) of its decision on whether or not to admit himther to membership. Members subscription: No membership subscription is payable. Page 7
Exst Dunbartonshlre Voluntary Actlon (scio) Report of the Trustees for the Year Ended 31 Mai'¢h 2Q25 STRUCTURE. GOVERNANCE AND MANAGEMENT Or%anlbatlon21 structure Tlie bv(Ird Tee¢S four tinics a yeai-. Where necessary sliort term working group5 will be created lo develop and oversee specific pieces of woi'k. The bO.d will champion EDVA and oveis¥c Strategy. achievement of its purp()5c, legal coizipliance and finaiicc. Collectively th¢y liave expert skills ill stratcgy dcv¢lopment. leadersl)Ip, opci'ation aiid marketing as well as an excellent netwoik of connectioiis. Tlie board will dcl¢gale responsibility for day-to4ay Icadeibhip, nianagemenl, development atid delivery to the Managu. Inductiun And traininLi of new trustee5 All prospective trnslc&% coinplele a forynal applic&tion fonn which identifie.4 their key skills and ¢xperi¢nc¢ whicli niakes them ,suiloble foi. Ihc position of tsusiee. An inlei'esl ITI the woi'k of the EDVA is obviously quired, althoiLgEi tlw OJ'gunisAiioii. in urd¢r to fujiL'tion properly requires t]ie following skills within thc Board.. Financial Management - Hum(In Resouire Management Monitorii)g aiid Evaluation Le8al i5su&s relaiing to Busine8S PR iiiid Fuiidi-ai5inL¥ Pi-oj¢ct Maniigcinentl Business Plaiii)ing Quality Maiiagcnieiil All b04rd membcts will cumpl¥lc u skills dudit lo idcnlify whirli spccialisn? tljcy may k able lo suppvrt. Trnini118 will be availublc to a8SiSI in ih¢ devclopmeni of iicw skills. Rlsk rnanAgement I"l)L 11'115teeg hil v¢ a duty to idciitify and i'cview (he i'i5ks' to wliich the charity is expL)sed aiid to eiisure appropriate controls aiE iii pIA¢C to provide aS011ablc assuraiiK agaiiis( fraud and en'or. iuv¥d b oi'dei. uyt 2025 and Signed on ils behalf by: tcc Page 8
Independent Examiner's Report to tbe Trustees of East Dunbartonsbire Voluntary Action (scIo) I report on the Pdccounts for the year ended 31 March 2025 set out on pages ten to seventeen. Re8pectiv¢ responsibiliti of trustees and examiner The charity's trustees are responsible for the prcparation of the counts in accordance with the tems of thc Charities and Trustee Investment (Scotland) Act 2005 and th¢ Charities Accounts (Scotland) Regulations 2006 (as am¢nd¢d). Th¢ Charity's trust¢¢s considcr that the audit requir¢ment of Regulation 10(1 Xa) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accouiits as required under Section 44(IXc) of the Acl and to state whether particular matters bave come to my attention. Basfjs of the indepeDdeDt ex4min¢r'3 report My examination was carried out in accordance with R¢gulation I l of the Charities Accounts (Scotland) Regulations 2006. An ¢xarnination inGludcs a t¢vi¢w of the accounting rccords kept by thc charity and a cornparison of the accounts presented with those records. It also includes consideration of any unusual it¢ms or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matter5. The procedures undertaken do not provide all the evidence that would be requircd in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent examlner's statement In connection with my Cxarninatio no matter has Come to my attention . (l ) which gives me reasonable cause to believe thaL in any material respect, the requirements to keep accounting records in accordance with Section 44( I Xa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations" and to prepar¢ accounts which accord with the accountin8 records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been meL or (2) to which. in niy opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Stevenson & Kyles Chartered Accountants 25 Sandyford Place Glasgow G3 7NG 13 August 2025 Page 9
East Dunbartonsbire Voluntary Action (scio) Statement of Financial Activities for the Year Ended 31 Iwlarch 2025 31.3.25 Total funds 31.3.24 'rotal funds Unrestricted Restricted funds funds Notes COME AND ENDOWMENTS FROM Donations and legacies 240 240 Charitable activities Core Activities Volunteer Employability Community Learning Find A Solution Community Engagement & Capacity Communities Mental Health Social Enterprise Awards for All Food Community 213,907 213.907 47,529 213,824 41,749 4,750 2,616 47,529 25,720 13,257 2,000 5,870 28 25,720 13,257 2,000 5.870 28 16,366 Oth¢r income 23,161 23,161 22,389 Total 237,308 94,404 331,712 301,694 EXPENDITURE ON Charitable activities Core Activities Befriending bequest Volunteer Employability Community Learning Find A Solution Community Engagement & Capacity Communities Mental Health Social Enterprise Awards for All Food Community 246,568 246,568 233,052 1,886 46,608 4,750 2,616 32.419 32,419 15,471 13,257 2,000 3,419 28 15,471 13,257 2,000 3,419 28 16,366 Total 246,568 66,594 313,162 305,278 ET INCOMEI{EXPENDITURE) (9.260) 27,810 18.550 (3,584) RECONCILIATION OF FUNDS Total fuJJds brought forward 228,606 228,606 232,190 TOTAL FUNDS CARRIED FORWARD 219,346 27,810 247,156 228,606 The notes forni part of these financial statements Page 10
East Dunbartonshire Voluntary Actlon (scio) Balance Sheet 31 March 2025 31.3.25 Tot¢il funds 31,3.24 Total nds Uiircsirictcd R¢stricted fid$ funds Noi¢s FIXED ASSETS Tangible asscts CUIiRENT ASSETS Debtors C&sh at bank and iii hand 2,000 242,864 9,265 18.545 I l.265 261,409 10.958 279.404 244.864 27.slo 272,674 290.362 CREDITORS Anioui)ts fallin¥ due within one year (25,518) (25,518) (6 l.756) NET CURRENT ASSETS 219,346 27,810 247,156 22¥,606 TOTAL ASSETS LESS CURRENT LIABILITI 219,346 27,810 247,156 228.606 1¥4ET ASSETS 219,346 27,810 247.156 228,(106 FUNDS Unrestricted funds Restrict¢d funds 219,346 27,810 228,606 TOTAL FUNDS 247,156 2?8,606 Th¢ financial ltatementq weit approved by the Board of Truslces and &uthorised foi. issu¢ Oli 13 Aiigii412025 and were sign¢d wi its behalf by.. Thc notes foiTh part of th&8e financial statements Pa8ell
East Dunbartonshire Voluntary Action (scIo) Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financiAI statements The financial statements of the charity, which is a public benefit entity under FRS 102, 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) (cffective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. Income All income is r¢cognised in the Statemcnt of Financial Activities once the charity has entitlement to the funds, it is probabl¢ that the incom¢ will be received and the amount can bc measur¢d reliably. ExpeDditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing th¢ charity to that expenditur¢, it is probable that a transfer of economic ben¢fits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered 5ubj¢¢t to conditions which have not been met at th¢ year end date are not¢d as commitment but not accrued as expenditure. AllocalioD aDd apportionment of costs Costs incurred which specifically relate to a proj¢ct are so allocated. Other general overheads which ar¢ not specific to a particular fund activity have been apportioned between active funds based on the wage costs associated with these funds. Tangfible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its ¢stimat¢d useful life. Short leaschold Fixtures and fittings Computer equipment 33.330/0 on cost 33.330/0 on cost 33.330/0 on cost TaxatlOD The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitabIe objectives at the discretion of the truste¢s. 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. Page 12 continued...
East Dunbartonshire Voluntary Action (scio) Notes to the Financial Statements - colltinued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Fund accoullting Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leasing commitments Rentals paid under opcrating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefits The charity operat¢s a defined coniTibution p¢nsion scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relatc. TRUSTEES, REMUNERATIOIY AND BENEFITS Th¢r¢ were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trust¢¢s' ¢xp¢ns¢s paid for th¢ year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Support staff Direct staff 10 No employees received emoluments in excess of £60,000. Total rcmuneration (including employer NIC and pension contributions) in respect of key management personnel was £51,057 (2024 - £50,106). Page 13 continued...
East Dunbartonshire Voluntary Action (scio) Note5 to the Financial Statements - continued for tbe Year Ended 31 March 2025 TANGIBLE FIXED ASSETS Fixtures and fittings Short leasehold Computer equipment Totsls COST At l April 2024 Disposals 40,000 7,889 51,202 (51,202) 99,091 (51,202) At 31 March 2025 40,000 7,889 47,889 DEPRECIATION At l April 2024 Eliminated on disposal 40,000 7,889 51,202 (51,202) 99,091 (51,202) At 31 March 2025 40.000 7,889 47,889 IYET BOOK VALUE At 31 March 2025 At 31 March 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Pr¢paym¢nts and aru¢d income 11,265 10,958 CREDITORS: AMOUNTS FALLING DUE WITHIIY ONE YEAR 31.3.25 31.3.24 Bank loans and overdrafts (see note 7) Taxation and social security Other creditors 10,437 3,759 47,560 3,808 21,710 25,518 61,756 Page 14 continued...
East Dunbartonsbir¢ Voluntary Action (scio) Note5 to the Financial Statements - continued for the Year Ended 31 March 2025 LOANS An analysis of the maturity of loans is given below: 31.3.25 31.3.24 Amounts falling due within one year on demand: Bank overdrafts 10,437 MOVEMENT IN FUNDS Net movcment in funds At 31.3.25 At 1.4.24 Unrestricted funds CoTe activitics NODA 219,606 9,000 (9,260) 210,346 9,000 228,606 (9,260) 219,346 Rcstricted lund8 Volunteering Employabilty Community Enga8¢m¢nt & Capacity Awards For All 15,110 10,249 2,451 15,110 10,249 2,451 27,810 27,810 TOTAL FUNDS 228.606 18,550 247,156 Net movement in funds, included in the above ar¢ &8 follows: Incoming resources Resources expended Movement in funds Unrestricled funds Corc activities 237,308 (246,568) (9,260) Restricted funds Volunteering Employabilty CMHWF - Admin Community Engagement & Capacity Social Enterpris¢ Awards For All Food Community 47,529 13,257 25,720 2,000 5,870 28 (32,419) (13,257) (15,471) (2,000) (3,419) (28) 15,110 10,249 2,451 94.404 (66,594) 27,810 TOTAL FUNDS 331,712 (313,162) 18,550 Page 15 continued...
East Dullbartonshire Voluntary Actioll (scIo) Notes to the Financial Statements - continued for the Year Ended 31 March 2025 MOVEMENT FUNDS - contiDued Comparatives for movemeDt in funds Net movement in funds At 31.3.24 At 1,4.23 Unrestricted funds Corc activities 216,445 9.000 3,161 219,606 9,000 NODA 225,445 3,161 228,606 Reslricted funds BcfTicnding bequest Volunteering Employabilty 1,886 4.859 (1,886) (4,859) 6,745 (6,745) TOTAL FUIYDS 232.190 (3,584) 228,606 Comparative net movement in funds, included in the above are as follows: In¢omÉng resources Resources cxpend¢d Movement in funds Unrestricted funds Core activities 236,213 (233,052) 3,161 Restricted funds Befriending bequest Volunteering Employabilty Commmunity Learning CMHWF - Admin Find A Solution (1.886) (46,608) {4,750) (16,366) (2,616) (1,886) (4,859) 41,749 4,750 16,366 2,616 65,481 (72,226) (6,745) TOTAL FUNDS 301,694 (305,278) (3,584) Page 16 continued.,.
East Dunbartonshire Voluntary Action (scIo) Notes to the Financial Statements - contlDued for the Year Ended 31 March 2025 RELATED PARTY DISCLOSURES There werc no relat¢d paty transactions for the year ended 31 March 2025. 10. PROJECT INFORMATIOIY Core Services Used in the operation of core services as set out in the objectives. NODA National Lottery have provided funding for this project (No One Dies Alone) and this has been delayed as EDVA will develop this project along with EDHSCP, who have not yet been able to progress this work. This work is du¢ to commence in 24125, Volunteering EmployabiIity Funding received via EDC Local Employability Parthership as a grant utilising Scottish Gov¢rnmcnt funding. This supports work with 16-24 year olds who ar¢ not in work, education or training and do not have any positive destination, building their confidence and skills and offering volunteering opportunities as a first step into becoming more ready for work. Community Leqrning To cany out community engagement and capacity building in line with our strategic partnership with EDCPP. Communities Mental Health Funding received to administer grants to local organisations providing services to support mental health and wellbeing. Find A Solution Funding r¢¢eived from Glasgow University supporting research carried out by Glasgow University students. HS Community Engagement & Capacity This project created communications to highlAght and simplify info ID the GGCHB Health and Wellbeing Survey in relation to findings for East Dunbartonshire and engaged with local communities to examine whether they recognised the findings within their own local communiti¢s and collated theiT feedback on measures that would creatc improvcmcnts, Social Enterprise This was a grant programm¢ distributed by EDVA, funded througb the UK Shared Prosperity Fund and provided small grants supporting a variety of SOCAal enterprise intiatives. Awards For All This grant funded our Volunteers Awards Ceremony. Food Community This was a grant proarnMe distributed by EDVA, funded by GGC Health Board to support small grassroots food growing and community nutrition initiatives. Page 17