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2025-12-31-accounts

SiMY Community Development

Annual Report and Financial Statements For the Year Ended

31 December 2025

Company Number: SC410747 Charity Number: SC043184

SiMY Community Development

Report and Financial Statements For the Year Ended 31 December 2025

Contents Pages
Trustees’ Annual Report 2 – 6
(including Reference & Administrative Information)
Report of the Independent Examiner 7
Statement of Financial Activities 8
(including Income & Expenditure Account)
Balance Sheet 9
Notes to the Financial Statements 10 - 17

SiMY Community Development

Trustees’ Annual Report For the Year Ended 31 December 2025

The Trustees (who are directors of the company for the purposes of company law and are hereafter referred to as Trustees) are pleased to present their report together with the financial statements of the company for the year ended 31 December 2025.

Objectives and Activities

The company’s charitable objects, as detailed in the Articles of Association, are:

SiMY’s work is centred on building positive relationships, creating safe and inclusive spaces, and providing opportunities that improve wellbeing, confidence, creativity and resilience. We deliver this through youth work, creative arts, outdoor learning, environmental activities and the development of community assets, while working in partnership with schools, community organisations and public bodies to maximise our impact.

Our Operational Aims

We aim to fulfil our mission by providing a range of activities which are:

progressive , encouraging participation by young people, from initial contact through to involvement in the planning and delivery of activities;

adventurous , providing challenging experiences with an uncertain outcome to stimulate growth;

stimulating reflection , to turn experience into learning for life;

supportive, helping people to make sense of failure and celebrate success;

altruistic , offering opportunities for service which encourage compassion and make connections between various parts of the community.

Achievements and Performance

2025 was the second year of SiMY's ten-year strategy, Space to Breathe – Room to Grow. Throughout the year the Trustees continued to invest in programmes and community assets that improve the wellbeing of children and young people, strengthen community connections and build the long-term sustainability of the organisation.

Supporting children and young people to thrive

Regular children’s and youth work remained the foundation of our work. During the year we delivered 103 weekly after-school contact groups, providing trusted spaces where children and young people built positive relationships, developed confidence and resilience, and influenced activities through our youth-led approach.

Our Radical Art School expanded into a stand-alone creative arts programme, delivering four intensive 6–8 week projects supported by professional artists and creative organisations. Alongside weekly sessions, participants attended whole-day creative workshops, enabling them to develop artistic skills, broaden their understanding of creative careers and produce work they were proud to exhibit.

Outdoor learning continued to provide opportunities for challenge, exploration and personal development. Through monthly Mini-Adventures, including hill walking and mountain biking, together with our weekly climbing club, young people experienced Scotland's natural environment, developed resilience and teamwork, and accessed activities that would otherwise have been beyond the reach of many families.

SiMY Community Development Trustees’ Annual Report (continued)

Achievements and Performance (continued)

Across all programmes, young people demonstrated growing confidence, stronger relationships with peers and adults, greater willingness to try new experiences and increasing ownership of their learning and development.

Building stronger communities

A major achievement during the year was securing a further three-year lease of the Lister Street Bowling Green. This was the result of an active community campaign, securing a space for the community to breathe, providing security for the continued development of our Grassroots Garden, and securing an open green space for local young people and families. As the only freely accessible green space within Townhead, the site has become an increasingly important community asset for recreation, environmental learning, food growing and volunteering.

Community engagement continued to grow through four seasonal events, our Spring Clean, Summer Party, Autumn Harvest and Winter Festival of Lights which encouraged residents to celebrate the changing seasons while actively contributing to the development of the space.

We also worked alongside the Townhead Community Council, local primary school, local colleges and Glasgow Housing Association to deliver the Townhead Christmas Lights Switch-On, bringing the community together before culminating in a shared celebration at our Festival of Lights.

Our partnerships with local schools also continued to strengthen, providing gardening, environmental education and outdoor learning opportunities that complemented our community programmes and extended access to naturebased learning.

Investing in sustainability

During our 25th anniversary year we launched the £25,000 for 25 Years campaign. Through six fundraising events we raised over £20,000 of unrestricted income, strengthening reserves and improving the charity's long-term financial resilience.

We also expanded our contribution to employability by creating two additional Paid Work Placements through Glasgow City Council's programme. These placements provided meaningful employment, training and practical experience for people who were unemployed or underemployed, while increasing the charity's capacity and strengthening future employment opportunities for participants.

The Trustees also continued to strengthen governance during the year through planned leadership succession, welcoming a new Chair and Treasurer while recognising the outstanding contribution of those leaving office.

Public Benefit

The Trustees have considered the Charity's purposes and are satisfied that all activities undertaken during the year provided clear public benefit in furtherance of its charitable objectives.

Our work advances education by providing informal learning, creative experiences, environmental education and opportunities for children and young people to develop practical, social and leadership skills. Through youth work, outdoor learning and creative arts, participants build confidence, resilience and positive relationships while improving their physical and mental wellbeing.

We relieve disadvantage by ensuring that financial circumstances are not a barrier to participation. Activities are provided free of charge, with transport, meals, equipment and additional support available wherever needed, enabling children and families to access opportunities that would otherwise be unavailable.

Community development remains central to our charitable purpose. The continued development of the Grassroots Garden has transformed the only freely accessible green space in Townhead into a valued community resource where residents of all ages can volunteer, learn, socialise and improve their local environment. Through community events and environmental projects, local people have become active participants in shaping and caring for this shared space.

Environmental stewardship has become an increasingly important aspect of our public benefit. By bringing together youth work, gardening, outdoor learning and creative arts, we enable children and young people to develop a deeper understanding of the natural environment while encouraging positive environmental behaviours and a sense of responsibility for the places in which they live.

Our wider partnerships with schools, arts organisations, community groups and Glasgow City Council extend the reach of our work and increase opportunities for local people. This includes Paid Work Placements that support unemployed and underemployed Glasgow residents to gain valuable skills, confidence and work experience.

SiMY Community Development Trustees’ Annual Report (continued)

Achievements and Performance (continued)

The Trustees monitor the effectiveness of the charity through regular reporting on participation, programme outcomes, financial performance and participant feedback. Evidence gathered through attendance data, observations, creative evaluation and feedback from children, young people and families continues to demonstrate that our work is improving wellbeing, strengthening community connections and creating opportunities for people to reach their potential.

Significant personnel changes

During the year, the charity underwent several important leadership changes. Following his transition from Operations Manager to Outdoor Activities Development Worker in September 2023, Neil Pratt left the organisation in August 2025 after 26 years of dedicated service to SiMY and the Townhead community. As the charity's founder, Neil made an outstanding contribution to generations of children and young people, and the Trustees record their sincere gratitude for his vision, leadership and lasting legacy. Molly Buckingham, who has led the organisation since Neil stepped down, continued to provide strategic leadership, ensuring stability and continuity as SiMY entered the next phase of its development.

The Board also welcomed Richard Masters as Chair and Jonathan Patrick as Treasurer. The Trustees extend their thanks to Graham Johnston and Catriona Pratt for their commitment and stewardship during their respective terms of office, ensuring a smooth transition and continued strong governance.

Plans for Future Periods

As we continue to deliver Space to Breathe – Room to Grow, our priority is to build a financially resilient organisation that enables more children, young people and families to benefit from high-quality youth work, creativity and meaningful access to nature.

Over the coming years we will further develop our understanding of the impact that time spent engaging with and in nature has on wellbeing, confidence, creativity and community connection. This evidence will increasingly shape our youth work, outdoor learning and Radical Art School, bringing these programmes together through a shared commitment to environmental stewardship and nature-based practice.

Developing the Grassroots Garden as a permanent community asset remains a strategic priority. We will continue to improve facilities, expand community food growing and volunteering, develop outdoor learning spaces, strengthen partnerships and increase opportunities for local people to participate in shaping the site.

We will continue to strengthen progression routes for children and young people through leadership opportunities, volunteering, accredited learning and paid employment, while deepening partnerships with schools, arts organisations and community groups.

Financial sustainability will remain a key priority. Alongside securing multi-year grant funding, we aim to increase unrestricted and independent income through community fundraising, enterprise activity and new incomegenerating opportunities, reducing reliance on grant funding and strengthening the charity's long-term resilience.

The Trustees will continue to invest in governance, staff development, impact measurement and organisational systems to ensure the charity remains responsive, accountable and well placed to meet the changing needs of the communities it serves.

Financial Review

The funding environment remained challenging for small charities in Scotland. Despite these pressures, SiMY’s financial position was strengthened over the year.

Key developments included:

SiMY Community Development Trustees’ Annual Report (continued)

Financial Review (continued)

The Board continues to monitor financial performance closely and is committed to maintaining sufficient reserves to ensure continuity of services while investing prudently in initiatives aligned with our strategy. We remain deeply grateful to all our funders including:

alongside the many individuals and community supporters whose contributions make a tangible difference.

There was net income for the year of £41,359 (2024: £61,964), comprising an increase of £22,909 in unrestricted funds and £18,450 in restricted funds. Details of income and expenditure during the year are shown in the statement of financial activities on page 8 and accompanying notes. Details of fund movements over the year are shown in note 8 on pages 14-15 and this shows restricted funds of £116,865 and unrestricted funds of £34,410 carried forward after transfers.

Income decreased slightly during the year compared to 2024, with a reduction in grant income, as shown in note 2 on page 11, offset by additional fundraising income secured during the year.

There was an immense benefit to the charity in terms of the time donated by qualified and trainee youth workers and others who volunteer with the charity. The value of this time is not readily quantifiable in financial terms, but it contributes a great deal to the charity's capacity to deliver the wide range of activities on offer to our young people.

Details of expenditure are shown in note 3 on page 12, where the costs are analysed both by charitable activity and type of expenditure.

Reserves Policy

SIMY Community Development has a policy of building a financial reserve to meet existing overheads and operational commitments for a minimum of 3 months at any time. The Trustees have undertaken to set aside 20% of all unrestricted income as a reserve fund, to build towards the target level. They recognise the importance of reaching this goal and diversifying unrestricted income sources for the long term sustainability of the charity. A designated reserve fund has been established, which has a balance of £19,941 at the year end.

Including this reserve fund, the charity had unrestricted free reserves of £31,647 at the year end. This equates to around 2.5 months of relevant expenditure, which comprises staffing and occupancy costs in the forward budget. The trustees are pleased with the significant progress towards our 3-month target and commit to continuing this growth towards achieving the target level in the near future.

Risk management

The Trustees regularly review the major risks to which the charity is exposed and policies are in place to mitigate those risks identified. In addition, any matters which are out of the ordinary are reported to the board for them to assess. This applies to all aspects of the charity’s operations.

Structure, Governance and Management

SiMY Community Development (SiMY) is a registered charity constituted as a company limited by guarantee with no share capital. The liability of individual members is limited to £1.

The Memorandum and Articles of Association of the company delineate both the purposes and the procedures for the governance of the company, and provide the context and priorities for the three year Business and Operational Plan which informs the specific priorities for SiMY’s activities. The articles were approved upon the formation of the company in November 2011.

SiMY Community Development Trustees’ Annual Report (continued)

Structure, Governance and Management (continued)

Appointment and removal of directors is carried out in accordance with the procedures detailed in the Memorandum & Articles of Association of the company. There is no minimum number of Trustees, and the maximum number is 10. The Trustees are chosen by the members of SiMY. Anyone seeking election as a director must be a member of the company. Membership is open to anyone with an interest in furthering the work of the organisation.

Scottish Charity No: SC043184 Company Registration No: SC410747 Registered Office: 40b Speirs Wharf Glasgow G4 9TH

Board of Trustees:

The following served as Trustees during the year and up to the date of this report: Richard Masters Chair, appointed 10 March 2025 Jonathan Patrick Treasurer, appointed 10 March 2025 Daisy Bareham Appointed 10 March 2025 Lennon Day Resigned 9 February 2026; re-appointed 19 May 2026 Fiona Langston Catriona Pratt

The following Trustees also served during the year: Graham Johnston Chair, resigned 1 January 2025 Mary Koutsoudaki Resigned 25 June 2025 Yu Lin Appointed 23 January 2025; resigned 29 November 2025 Jo Stuckey Resigned 29 November 2025

Independent Examiner

Bankers

Paul M Clelland CA Co-operative Bank Paul Clelland Accountancy PO Box 250 74 Norse Road Skelmersdale Glasgow WN8 6WT G14 9EF

Small Company Provisions

This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006.

By order of the Board

Signed: Date:

Name: Richard Masters

Director

Company Registration Number: SC410747

Report of the Independent Examiner To the Trustees of SiMY Community Development

I report on the accounts of SiMY Community Development for the year ended 31 December 2025, which are set out on pages 8 to 17.

Respective responsibilities of Trustees (directors) and examiner

The directors, as trustees of the charity, are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) and the Charities Accounts (Scotland) Regulations 2006. They consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Paul M Clelland CA

Date: 20[th] August 2026

Member of the Institute of Chartered Accountants of Scotland

Paul Clelland Accountancy 74 Norse Road Glasgow G14 9EF

SiMY Community Development

Statement of Financial Activities (including Income & Expenditure Account) for the year ended 31 December 2025

Unrestricted
Note
Funds
£
Income from:
Donations:
Grants
2
37,500
Other donations
20,508
Total income
58,008
Expenditure on:
Raising funds
5,534
Charitable activities:
Contact groups
12,579
Outdoor Programme incl. residentials
6,777
Holiday Food Programmes
3,414
Arts Programme
3,628
Greenspaces
3,367
Schools work
314
Community Engagement
1,718
Total expenditure
3
37,331
Net income for year
20,677
Transfers between funds
2,232
Net movement in funds
22,909
Reconciliation of funds:
Balances brought forward
11,501
Balances carried forward
34,410		 Restricted
Funds
£
168,606
-
168,606
24,685
38,844
12,353
29,571
15,903
17,672
1,370
7,526
147,924
20,682
(2,232)
18,450
98,415
116,865		 Total
2025
£
206,106
20,508
226,614
30,219
51,423
19,130
32,985
19,531
21,039
1,684
9,244
185,255
41,359
-
41,359
109,916
151,275		 Total
2024
£
219,785
7,296
227,081
22,719
54,440
21,618
27,958
8,422
20,695
1,363
7,902
165,117
61,964
-
61,964
47,952
109,916

The above statement includes all gains and losses recognised during the year.

Comparative figures for the previous year by fund type are shown in Note 10 on page 16.

The notes on pages 10 to 17 form part of these financial statements.

SiMY Community Development

Statement of Financial Position ( including Balance Sheet )

As at 31 December 2025

Note
Fixed Assets
Tangible assets
5
Current assets
Debtors
6
Cash at bank and in hand
Creditors:
Amounts due within one year:
7
Net current assets
Net assets
Funds
Designated fixed asset fund
8
Designated reserve fund
8
General fund
8
Total unrestricted funds
Restricted funds
8
Net funds		 2025
£
2,763
36,559
121,305
157,864
9,352
148,512
151,275
2,763
19,941
11,706
34,410
116,865
151,275		 2024
£
1,997
58,439
57,669
116,108
8,189
107,919
109,916
1,997
8,339
1,165
11,501
98,415
109,916

For the year ended 31 December 2025 the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 ("the Act") relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board and authorised for issue

Signed:

Name: Jonathan Patrick Date:

Director

The notes on pages 10 to 17 form part of these financial statements.

SiMY Community Development

Notes to the Accounts for the year ended 31 December 2025

1 Accounting Policies

Basis of Accounting

The financial statements have been prepared on the historical cost basis and in accordance with the requirements of:

The charity constitutes a public benefit entity as defined by FRS102.

The Trustees consider that there are no material uncertainties about the ability of the charity to continue as a going concern for the foreseeable future. Accordingly, the accounts have been prepared on a going concern basis.

Income

Income from grants and donations is recognised in line with the requirements of the SORP. Where a grant or donation is received for a specific purpose, it is included in restricted income and any unexpended portion carried forward as a restricted fund.

Donated services are included at an estimate of their commercial value.

Expenditure

All expenditure is accounted for on an accruals basis. As far as possible costs are attributed directly to charitable activities. Support costs, including governance costs, are apportioned to activities according to estimated usage.

Tangible Fixed Assets and Depreciation

Tangible fixed assets costing more than £300 are stated at cost less depreciation. Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives at the following rates:

Activity equipment 3 years
Leasehold Improvements 4 years
Motor Vehicles 5 years
Office equipment 3 years
Plant & Machinery 3 years

Other Basic Financial Instruments

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

Taxation

The company is a registered charity and is exempt from corporation tax on its charitable activity. No tax liability arose during the year. The company is not registered for VAT, and all expenditure includes VAT where applicable.

SiMY Community Development

Notes to the Accounts (continued)

1 Accounting Policies (continued)

Funds

Unrestricted general funds can be used in accordance with any of the charitable objects of the charity at the discretion of the trustees.

Designated funds are set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

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

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

2 Grants

Grants
Unrestricted
Funds
£
Henry Smith Foundation_for operating costs_
-
National Lottery Young Start
-
for staff & running costs
Garfield Weston
20,000
GCVS Paid Work Placement
-
Robertson Trust
16,000
Youth Arts Open Fund_for Art work_
-
GCC Holiday Food Programme
-
Radio Clyde Cash for Kids
for Easter programme
-
for Summer programme
-
for October programme
-
for Christmas
-
Glasgow Guarantee
-
People's Postcode Lottery
-
BBC Children in Need_for Development Worker_
-
National Lottery Awards for All
-
for Development Worker
Trusthouse Charitable Foundation_for salaries_
-
Hugh Fraser Foundation_for salaries_
-
Other grants below £5,000
1,500
37,500		 Restricted
Funds
£
61,470
45,000
-
17,705
-
14,994
11,019
1,782
2,984
1,263
2,653
7,000
-
-
-
-
-
2,736
168,606		 Total
2025
£
61,470
45,000
20,000
17,705
16,000
14,994
11,019
1,782
2,984
1,263
2,653
7,000
-
-
-
-
-
4,236
206,106		 Total
2024
£
55,000
36,000
-
7,490
14,000
15,000
8,208
958
2,250
999
2,000
-
15,000
10,000
10,000
10,000
5,208
27,672
219,785

SiMY Community Development

Notes to the Accounts (continued)

3 Expenditure

Raising funds
Charitable Activities
Contact groups
Outdoor Programme incl. residentials
Holiday Food Programmes
Arts Programme
Greenspaces
Schools work
Community Engagement
Analysis of above expenditure:
Fundraising costs
Direct charitable costs:
Staff costs
Staff training
Activity costs
Support costs:
Travel
Insurance
Administration
Occupancy
Depreciation
Accountancy
Legal & Professional Fees
Other expenditure
Total expenditure
Expenditure above includes:
Independent examiner's remuneration
Payments under operating leases
Analysis of staff costs
Wages and salaries
Employer's national insurance
Employer's pension contributions		 Direct
Governance
Other
Total
costs
costs
support costs
2025
£
£
£
26,307
179
3,733
30,219
45,732
260
5,431
51,423
14,171
91
4,868
19,130
30,611
109
2,265
32,985
16,966
117
2,448
19,531
18,681
107
2,251
21,039
1,463
10
211
1,684
8,030
55
1,159
9,244
161,961
928
22,366
185,255
422
-
-
422
128,143
-
-
128,143
1,967
-
-
1,967
31,429
-
-
31,429
-
-
966
966
-
-
2,704
2,704
-
-
5,184
5,184
-
-
9,302
9,302
-
-
2,966
2,966
-
675
-
675
-
-
1,244
1,244
-
253
-
253
161,961
928
22,366
185,255
£
675
6,094
£
123,815
1,883
2,445
128,143		 Total
2024
£
22,719
54,440
21,618
27,958
8,422
20,695
1,363
7,902
165,117
-
107,173
994
31,226
2,348
2,953
4,129
9,544
4,449
650
1,651
-
165,117
£
650
6,094
£
103,448
791
2,934
107,173

The average number of staff employed directly during the year, on a headcount basis, was 7 (2024: 6).

During the current and previous years, the trustees were the key management personnel of the charity. No remuneration was paid to the trustees during the current or previous year. No employee had emoluments of more than £60,000 in the current or previous year.

SiMY Community Development

Notes to the Accounts (continued)

4 Transactions with Trustees and Related Parties

Donations from Trustees

Total donations received from trustees and included above amounted to £nil (2024: £1,030).

Trustee Remuneration & Expenses

During the year, expenses of £335 were paid to one trustee. No other trustees received any remuneration or expenses from the charity during the current or previous years.

Transactions with Connected Persons

During the year, salary of £14,582 (2024: £20,707) was paid to Neil Pratt, the husband of a trustee, for his role as Adventure Learning Co-ordinator. Employer pension contributions of £275 (2024: £495) were made on his behalf.

No other payments were made to trustees or connected persons during the year.

5 Tangible Fixed Assets

Leasehold
Minibus
Improvements
Cost:
£
£
At 1 January 2025
23,623
Additions
3,302
-
Disposals
-
-
At 31 December 2025
3,302
23,623
Depreciation:
Cost:
At 1 January 2025
-
22,348
Charge for year
826
1,275
On disposals
-
-
At 31 December 2025
826
23,623
Net Book Value:
At 31 December 2025
2,476
-
At 31 December 2024
-
1,275
6
Debtors
Trade debtors
Accrued income
Prepayments & other debtors		 Plant &
Activity
Office
Machinery Equipment Equipment
£
£
£
1,802
17,528
2,767
-
430
-
-
(775)
(1,054)
1,802
17,183
1,713
1,202
17,528
2,645
600
143
122
-
(775)
(1,054)
1,802
16,896
1,713
-
287
-
600
-
122
2025
2024
£
£
185
-
34,649
56,801
1,725
1,638
36,559
58,439		 Total
£
45,720
3,732
(1,829)
47,623
43,723
2,966
(1,829)
44,860
2,763
1,997

SiMY Community Development

Notes to the Accounts (continued)

7 Creditors
Amounts falling due within one year: £ £
Trade creditors 1,084 402
Accruals 8,268 7,787
9,352 8,189
Operating lease commitment
The charity's future minimum payments under non-cancellable operating leases for premises
£
Due not later than one year
2,330
Due between two and five years
1,250		 are as follows:
£
2,080
-
3,580 2,080

8 Movement on Funds

Restricted funds:
Note
National Lottery Young Start 22-25
(a)
National Lottery Young Start 25-28
(b)
Young Adults Programme
(c)
Holiday Food Programme
(d)
Cash for Kids
(e)
Arts Workers
(f)
Community Spaces & Gardens
(g)
GCVS PWP
(h)
GCC CAP
(i)
Henry Smith Charity
(j)
Open Days
(k)
Active 850
(l)
Expert Help
(m)
Glasgow Guarantee
(n)
GCC Playscheme
(o)
Activities Fund
(p)
Total restricted
Unrestricted funds:
General fund
Designated reserve fund
(q)
Fixed asset fund
(r)
Total unrestricted
Total funds		 At
1/1/25
£
21,000
-
833
-
-
15,967
12,365
-
3,955
41,250
3,000
-
-
-
-
45
98,415
1,165
8,339
1,997
11,501
109,916		 Income
Expenditure
£
£
-
(21,000)
45,000
(7,049)
-
(833)
9,387
(7,826)
8,682
(8,682)
14,994
(13,537)
1,400
(8,776)
17,705
(17,705)
-
(3,955)
61,470
(48,856)
-
(3,000)
850
(850)
486
(486)
7,000
(3,692)
1,632
(1,632)
-
(45)
168,606
(147,924)
58,008
(34,365)
-
-
-
(2,966)
58,008
(37,331)
226,614
(185,255)		 Transfers
-
-
-
-
-
(430)
(494)
-
-
(1,308)
-
-
-
-
-
-
(2,232)
(13,102)
11,602
3,732
2,232
-		 At
31/12/25
£
-
37,951
-
1,561
-
16,994
4,495
-
-
52,556
-
-
-
3,308
-
-
116,865
11,706
19,941
2,763
34,410
151,275

Notes on next page

SiMY Community Development

Notes to the Accounts (continued)

8 Movement on Funds (continued)

Notes:

Transfers between funds

Transfers between funds above have been made for the following purposes:

SiMY Community Development

Notes to the Accounts (continued)

9 Analysis of Net Assets Between Funds

Tangible fixed assets
Debtors
Bank & cash
Creditors
Total funds at 31 December 2025		 General
Fund
£
-
1,910
10,632
(836)
11,706		 Reserve
Fixed Asset
Fund
Fund
£
£
-
2,763
-
-
19,941
-
-
-
19,941
2,763		 Restricted
Funds
£
-
34,649
90,732
(8,516)
116,865		 Total
Funds
£
2,763
36,559
121,305
(9,352)
151,275

10 Statement of Financial Activities - Prior Year

Unrestricted
Funds
Income from:
£
Donations:
Grants
34,400
Other donations
7,296
Total income
41,696
Expenditure on:
Raising funds
4,693
Charitable activities:
Contact groups
9,492
Outdoor Programme incl. residentials
7,910
Holiday Food Programmes
4,154
Arts Programme
1,741
Greenspaces
4,253
Schools work
283
Community Engagement
1,632
Total expenditure
34,158
Net income for year
7,538
Transfers between funds
-
Net movement in funds
7,538
Reconciliation of funds:
Balances brought forward
3,963
Balances carried forward
11,501		 Restricted
Funds
£
185,385
-
185,385
18,026
44,948
13,708
23,804
6,681
16,442
1,080
6,270
130,959
54,426
-
54,426
43,989
98,415		 Total
2024
£
219,785
7,296
227,081
22,719
54,440
21,618
27,958
8,422
20,695
1,363
7,902
165,117
61,964
-
61,964
47,952
109,916

SiMY Community Development

Notes to the Accounts (continued)

11 Movement on Funds - Prior Year
Note
Restricted funds:
National Lottery Young Start
Young Adults Programme
Holiday Food Programme
Cash for Kids
Development Worker
(a)
Support Worker
(b)
Arts Workers
Admin Staff
(c)
Community Spaces & Gardens
GCVS PWP
Awards for All
(d)
GCC CAP
Henry Smith Charity
Open Days
Activities Fund
Total restricted
Unrestricted funds:
General fund
Designated reserve fund
Fixed asset fund
Total unrestricted
Total funds		 At
1/1/24
£
17,527
-
905
139
401
1,630
8,625
-
11,438
-
-
-
-
-
3,324
43,989
(2,483)
-
6,446
3,963
47,952		 Movement in year
Income
Expenditure Transfers
£
£
36,000
(32,527)
-
2,240
(1,407)
-
10,208
(11,113)
-
6,207
(6,346)
-
10,000
(10,401)
-
5,208
(6,838)
-
15,000
(7,658)
-
11,000
(11,000)
-
9,239
(8,312)
-
7,490
(7,490)
-
10,000
(10,000)
-
4,793
(838)
-
55,000
(13,750)
-
3,000
-
-
-
(3,279)
-
185,385
(130,959)
-
41,696
(29,709)
(8,339)
-
-
8,339
-
(4,449)
-
41,696
(34,158)
-
227,081
(165,117)
-		 At
31/12/24
£
21,000
833
-
-
-
-
15,967
-
12,365
-
-
3,955
41,250
3,000
45
98,415
1,165
8,339
1,997
11,501
109,916

Notes on prior year funds:

(a) The Development Worker fund relates to grants from BBC Children in Need towards the salary costs of the development worker. The fund was spent in full during the year.

(d) Awards for All gave the charity a grant towards salary costs. The grant was spent in full during the year.

12 Analysis of Net Assets Between Funds - Prior Year

Tangible fixed assets
Debtors
Bank & cash
Creditors
Total funds at 31 December 2024		 General
Fund
£
-
1,638
892
(1,365)
1,165		 Reserve
Fixed Asset
Fund
Fund
£
£
-
1,997
-
-
8,339
-
-
-
8,339
1,997		 Restricted
Funds
£
-
56,801
48,438
(6,824)
98,415		 Total
Funds
£
1,997
58,439
57,669
(8,189)
109,916