REGISTERED COMPANY NUMBER: SCO43162 (Scotland) REGISTERED CHARITY NUMBER: SCO43162
Report of the Trustees and Financial Statements for the Year Ended 31 May 2025 for
Crookston Community Group
Crookston Community Group Contents of the Financial Statements for the Year Ended 31 May 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's report | 2 |
| Statement of Financial Activities | 3 |
| Balance sheet | 4 |
| Detailed Statement of Financial Activities | 5 |
| About Us | Appendix |
Crookston Community Group Report of the Trustees for the year ended 31 May 2025
The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number SCO43162
Principal address
56 Beltrees Road Glasgow G53 5TF
Hubs:
ꞏ 48 Beltrees Road, Glasgow, G53 5TF
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ꞏ 11 Ladymuir Crescent, Glasgow G53 5UE
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ꞏ 15 Ladymuir Crescent, Glasgow G53 5UE
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ꞏ 19-23 Ladymuir Crescent, Glasgow G53 5UE
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ꞏ 31 Ladymuir Crescent, Glasgow G53 5UE
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ꞏ 35 Ladymuir Crescent, Glasgow G53 5UE
ꞏ Tiffin Fresh Food, 1005 Paisley Rd W, Glasgow G52 1EQ
Trustees
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Independent examiner
DA Accountants Spiersbridge Business Park 1 Spiersbridge Way Glasgow G46 8NG
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Independent Examiner's Report to the Trustees of Crookston Community Group
| report on the accounts for the year ended 31 May 2025 set out on pages nine to fourteen.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 201 1 Act)) and that an independent examination is required. The charity's gross income exceeded £250,000 and | am qualified to undertake the examination by being a qualified member of ACCA.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under Section 145 of the 2011 Act
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to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
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to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.
Independent examiner's qualified statement
No other matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
- tokeep accounting records in accordance with Section 386 and 387 of the Companies Act 2006 - to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
DA Accountants o> “ Chartered Certified Accountants 3 014163857 80 = Spiersbridge Business Park om aved bad 1 Spiersbridge Way fed Qertit! Glasgow G46 8NG 5 February 2026
2
Crookston Community Group Statement of Financial Activities for the year ended 31 May 2025
| INCOMING RESOURCES Incoming resources from generated funds Voluntary income Total incoming resources RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income Charitable activities Management, Finance and Professional costs Total resources expended NET INCOMING/(OUTGOING) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds Restricted funds 2025 - 452,266 £ 452,266 3,547 452,266 455,813 264,582 - 264,582 215,252 - 215,252 479,834 - 479,834 (476,287) 452,266 (24,021) (476,287) 452,266 (24,021) |
2024 £ 318,198 |
|---|---|---|
| 460,361 286,774 169,158 |
||
| 455,932 | ||
| 4,429 | ||
| 4,429 |
3
Crookston Community Group Balance Sheet
as at 31 May 2025
| Fixed assets Tangible assets 2 Current assets Cash at bank Cash in hand Creditors: amounts falling due within one year 3 Net current assets Net assets Funds Unrestricted funds b/fwd Total funds |
Unrestricted Restricted funds £ funds £ 15,896 - 111,716 - - - - - |
2025 £ 29,228 111,716 - (600) 111,116 140,344 140,344 140,344 |
2024 £ 19,870 144,995 - (500) |
||
|---|---|---|---|---|---|
| 111,716 - |
144,495 | ||||
| 127,612 - |
164,365 | ||||
| 164,365 | |||||
| 164,365 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025 .
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015).
The financial statements were approved by the board of trustees on 5 February 2026 and were signed on its behalf by:
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Crookston Community Group Notes to the Accounts for the year ended 31 May 2025
1 Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
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 subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles 20% reducing balance Equipment 15% straight line
Taxation
The charity is exempt from corporation tax on its charitable activities.
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.
2 Activities for generating funds
| Grant income Donations Other |
2025 £ 364,708 39,939 47,619 455,813 |
2024 £ 295,653 142,163 22,545 460,361 |
||
|---|---|---|---|---|
5
Crookston Community Group Notes to the Accounts for the year ended 31 May 2025
| 3 Costs of generating voluntary income Food supplies, catering & events Rent Rates and water Light and heat Travel & subsistence Repairs and maintenance Volunteer expenses & other direct costs |
2025 £ 147,520 55,746 9,370 20,548 5,034 16,014 10,350 264,582 |
2024 £ 161,862 80,301 4,950 8,595 13,177 8,809 9,080 286,774 |
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|---|---|---|---|---|
4 Trustees' remuneration and benefits
There were £nil trustees' remuneration or other benefits for the year ended 31 May 2025.
Trustees' expenses
There were nil trustees' expenses paid for the year ended 31 May 2025.
| 5 Staff costs Wages and salaries |
2025 £ 164,592 169,323 |
2024 £ 125,118 128,970 |
||
|---|---|---|---|---|
The average monthly number of employees during the year was as follows:
| Staff | 2025 6 |
2024 6 |
|---|---|---|
No employees received emoluments in excess of £60,000.
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Crookston Community Group Notes to the Accounts for the year ended 31 May 2025
2 Tangible fixed assets
| Equipment Cost £ At 1 June 2024 - Additions 13,852 At 31 May 2025 13,852 Depreciation At 1 June 2024 - Charge for the year 520 At 31 May 2025 520 Net book value At 31 May 2025 13,332 At 31 May 2024 - 3 Creditors: amounts falling due within one year Accrued expenses Other creditors 8 Movement in funds 2024 Unrestricted funds £ General funds 164,365 Total funds 164,365 |
Motor Vehicles £ 34,500 - 34,500 14,630 3,974 18,604 15,896 19,870 2025 £ - 600 Movement £ (24,021) (24,021) |
Total £ 34,500 13,852 |
|---|---|---|
| 48,352 | ||
| 14,630 4,494 |
||
| 19,124 | ||
| 29,228 | ||
| 19,870 | ||
| 2024 £ - 500 |
||
| 2025 £ 140,344 |
||
| 140,344 |
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Crookston Community Group Detailed Statement of Financial activities for the year ended 31 May 2025
| INCOMING RESOURCES Voluntary income Grant income Donations Job Retention Scheme grant Activities for generating funds Other Total incoming resources RESOURCES EXPENDED Cost of generating voluntary funds Food supplies, catering & events Rent Rates and water Light and heat Travel & subsistence Repairs and maintenance Volunteer expenses & other direct costs Wages Pension Motor expenses Finance Telephone Postage, printing and office supplies Insurance Sundry expenses Depreciation Legal and professional costs: Accountancy fees Consultancy fees Management fees Advertising and PR Other legal and professional Total Management, Finance and Professional costs |
2025 £ 364,708 39,939 3,547 408,194 47,619 455,813 147,520 55,746 9,370 20,548 5,034 16,014 10,350 264,582 164,592 4,731 6,035 175,358 2,700 81 5,225 603 4,494 13,103 700 3,709 3,426 1,105 17,851 26,791 215,252 |
2024 £ 295,653 142,163 - |
|
|---|---|---|---|
| 437,816 | |||
| 22,545 | |||
| 460,361 | |||
| 161,862 80,301 4,950 8,595 13,177 8,809 9,080 |
|||
| 286,774 | |||
| 125,118 3,852 7,755 |
|||
| 136,725 | |||
| 2,152 2,253 2,694 - 4,968 |
|||
| 12,067 | |||
| 269 8,800 - - 11,297 |
|||
| 20,366 | |||
| 169,158 |
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