## **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
- ꞏ 11 Ladymuir Crescent, Glasgow G53 5UE
- ꞏ 15 Ladymuir Crescent, Glasgow G53 5UE
- ꞏ 19-23 Ladymuir Crescent, Glasgow G53 5UE
- ꞏ 31 Ladymuir Crescent, Glasgow G53 5UE
- ꞏ 35 Ladymuir Crescent, Glasgow G53 5UE
ꞏ Tiffin Fresh Food, 1005 Paisley Rd W, Glasgow G52 1EQ
## **Trustees**
## **Independent examiner**
DA Accountants Spiersbridge Business Park 1 Spiersbridge Way Glasgow G46 8NG
1
## 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:
- examine the accounts under Section 145 of the 2011 Act
- 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
- 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:
4
**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|
|---|---|---|---|---|
||||||
## **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.
6
## **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|
7
## **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|
8