REGISTERED CHARITY NUMBER: SC043242 rt of the TnceS and Unaudited Financial Siatelntnts for the Year Ended 2025 Netherthi Commulli Action Trainin WR Accountants Bank Chambers 31 The Square Cumnock Ayrshire KAI8 IAT
Netherthird Co muni n Trainin Contents of th for the Year E Financial Stat¢ments ded 30 June 2025 Rewrt of the rustees I to 4 Independent E aTnin&s R¢w)rt Statement of ancial Activities Balance Sheet Not¢s to the F cial Statements 8 to 13 Detailed State ent of Financial Activiti¢s 14
Netherthird Co Trnin Re ortofthe for the Year E ed 30 June 202 Th¢ trustees p have adopied Charities prep Ireland Rs I sent their report with the financial staiements of the charily for th¢ year end¢d 30 Junc 2025. The tw$e5 e provision5 of Accounting and Reportirtg by Chan"(ies-. Statement of liecommended Practice applicable to ing their accounts in accordance with the Financial R¢wrting Stsndard applicable in th¢ UK and Republic of 2) (effective l January 2019). OWEcfivE ObjectiYe$ 8n Th¢ Charity's O AND ACTtVlTIES aims jectives are . ent of education through providing accredited training and employability skills, wgeted particularly at ot already in education, training or e[npl0tnt. unemployment among residents of the Netherthird are& including &5SiStance to gain experience and be I tim¢ emplo)rynent throu&h the provision of work experienc¢ for unemploy¢d people. finaT)¢ial hardship among people living or working in the N¢thcrthird area by providing such persons with they could not otherwise afford through lack of means. ent of citizenship and ¢oInMIty development by promoting civic rwibility. encouraging volunteerin8 viding volunteers with th¢ OprninIty to learn new skills. The advanc young people The r¢lief a55L5t¢d into The reli¢f o services whic - The advanc activiry and p Page I
Nethe Co uni Action Trdinin ort of the for the Year E ttts ded 30 une 2025 OBJECTIVE Significant ac We have work ACDI. SL66, We have op¢r ha5 given opp We have had disabiliti¢s, fr We have rec placements th We have a150 funding. This supported em AND ACTtVlTIES ivities d hard to make this part of the project as suc¢essful as possible and work¢d with partn¢rship workers such as OTnmuniry Job5 Scoiland, Fast Ayrshir¢ Counchl enable and other partners. ed our'getting ready for a career in grounds maintenanc£ and landscaping" project throughout the year. This unities io I l young people iD our community throughout the year. uccesses in this are& NCAT work with those young people furthest away from the jobs market those with a care or disadvantaged background and those with lack of qualification5 and work experience. led trainee's on work trials and get ready for work schemes through East Ayrshire Council and 6 month WOTk ugh cotnmuniry job5 Scotland and the governments Kickstsrt funding. started working alongside FA5t Ayrshire Council to recruit young people to the Young Persons fjuardntee funding has allowed u5 to recNil our young trdinee Siephen who first came to us through Fast Ayrshire oytnent. Si¢phen has Since picked up and ts)ok to b¢ing part of the team with no problems. We have gro planting beds n a large amount of fiuil and vegerables within our Community gardcn. We have I large bed, 8 individual d an extra 7 planting bed8 for each class within Netherthird Primary School. Over the cou communiry dn e of this project the communiry nature warden h&8 worked hard 10 work alongside volunteers within the also young school pupils within the community w show the fu51 process of growing frnit and vegetables. Over the ¢our have grown st young people e of the project we have growit poiaioes. Iwrots. cabbages, leeks, turnip& cucumbers and tomatoes. We also awbeTrie5, peas and have a number of fiuil tree's around our community garden which has been interesting for n the cornmuniry to See where these fruit and vegetsbles come from. Due io us ha yourself bask Netherthird. ing large peri5 of tim¢ unable to allow 0P1¢ w have access to our Community gard¢n we placed a help t at the entrance to our commwlity rde well as donating pr(xluce 10 the community food larder at e Cornmunity f(M)d larder has developed 8nd i5 now aaiD8 as a cost of livsng hub. During the c garden. This young people urse of the project we have planted up over 20 beds with Fruit and Vegethbles throughout our communiry as been the main focu5 of ow project and h&% been a success during the "growing better firtures for ¢hildren. nd families project" From the ou members of amount of et of the project is Wds essential that the skills for growing fruit and vegdables from scratch was passed to ur community with a focus on younger people learning these ski115. During thi5 time we have growi a large i and vegerable5 organically and hav¢nl used any chemicals or peslicides during this timr. L(al people growing proc nd th¢ local prirnary school have grown produce from seed within our cornmunity garden and been part of the ss for these fn]it and vegetables. We have gr Kale. Strawb Tornatoes. Potatoes. Carrots. Cabbage4 Ixek4 Peas. Onions. BeetrooL Lettuce, Cu¢umkr, Pumpkins. rries, Raspbe]es, Plums. Apple5 and more. Once grom school and e local f¢)od la from there fo i% then distributed free of chargc within our commwiiry. They are distributrd within our volunteers, the local rly y¢ars pupils and distributed to our commwhity food larder in Netherthird. We work in partnership wilh the er which provides a number of s¢rvices to those in need our local community. Frnit and Veg is dL5tributed free. We work in schools to o scheme to y during a 0051 artnership Thith East Ayrshire Vibrant Comrnunities to this projed And also Fast Ayrshire Council active erate the swnmer %heme. Working with these partner5 we provide over 120 lunches per day at the summer ung children taking part in the summer scheme. This is essential as it provides a free lunch to young people of living crisis. Pag¢ 2
Netherthird C muni Action Trdinin Re ortofthe for the Year F. slees ded 30 Jun¢ 2025 OBJECTIVE This event IS summer sche AND AcfiviTIES by a core of Voluntee with porertts being required to supervise the children when taking part in the . This sumrneT %hem¢ will had a number of events including Children's eniertainers We wtll have and play party hildren's entertainers attending the summer scheme in¢luding Dj's and other entertainers who will dress up ames with the children. Sports We work in people during rtnership with East Ayrshire Council Active S¢hoo]s in order to provide sporting opportunities to youn8 e summer s¢h¢me. This include5 footbo11. bL%kethall. rounders and dodgeball &8 well as other sports. Soft play We work¢d al soft play at th ngside East Ayrshirc fun 4 hire in order to provide a nUrnr of events including infiatables, lawn games and summer scheme. Nature lessons We also ran bug hunts and other educational things such as planting and pirking fruit and vegetables. Petting zoo's o¢h¢r animals. e will also had wiing Loo'5 to th¢ summer soheme coming in with miniAture ponies, pig& goats hens and e will have owl magic who will also attend th¢ $ummer scheme. Volunteers To ensure the number of vol bjKtives and aims of the ¢hanry are carried OUL it is vitally important thai the charity recruits a Subst111 nt¢¢r5 who can provide v¥i¢d skills that will be ess¢nti81 to the project. It is the chari appropriate. aim to work with their volunkers ond build on their existing skills md provide them with n¢w skills where The charity ai individuals fr S to recruit a diverse range of volunteers usin8 mal¢riJl methods that are inelusive of a wide range of diff¢reni backgrounds and abilities. ACHIEVEM Charitable 'rhc tharity W duTathon of th NTS AND PERFORMANCE Ivltles uld like to thank our fiJndeTS for th¢ir ¢oniinued supwjn towords the overall project fundin8 throughout the rinancial year. FINANCIAL Reserves poli It 15 th¢ polic at a level equ will ensure th while conside been maintain RF.VIEW of the Charity that unrestricted funds which have not been designa*d for a specific use should be rnaintained alent tts forcseeable cxpenditurc for six months in lldvance. The Trusle¢s considei ihai reserves al this level t, in the eveni of a significant drop in fijnding, they will be able to continue the Charity's CUTrent actlVLties tion 15 giv¢n to ways in which additional hll)ds may be raised, or economies mad¢. This level of reseTV¢S has d throughout ih¢ year. STRUCTUR Governing d Th¢ charity is , GOVERNANCE AND MANAGEMENT cument ontrolled by its 8ov¢rnin8 dixumenL a deed of trLL8t and constitutes an unincorporated charity. Page 3
Neth¢rthird C muni Action Trainin ort ofthe lor the Y rustees ded 30 June 202 STRucfuR RecruilTNent The charity is AGM. Each b , GOVERNAP4CE AND MANAGEMENT nd appoinljnent of new trustee5 managed by a Eard, whose memttrs are elected from the genera] membership of the OTganisation at the ard mernber 1$ required to reti ai the AG but remain eligibl¢ for r¢-eleclion. New members suitability is Charity's obje are appoint¢d by the board as and when required. The new memb¢rs requAre to be invited on to the board and sessed based on any connection ts) or knowledge of the local arw as w¢ll &8 having to show an interesi in the iv¢s. The Charity aims io always havc a brood b&se of experi¢Ace. The trdining backgTound tv provided to n f new members is a matter dealt with by existing board memb¢rs. They are responsible for providing Ihe Charity and an explanaiion of whai the requir¢ments of their role will entail. Wh¢D n¢cessary. assi5tan¢c is members in their roles. to llY cornpl¢te the training process. Or8Anlsatlon The ¢h4ritys l $tructure anagemertt i$ carried out by the relevant trus*¢S th achieve the objextives decided at board mtttin8S. REFERENC Reglstered C SC043242 AND ADMINISTRATIVE DrfAIIS rlty Dumber Prlncipal ad 9 Fsuntens Cl Cumnock East Ayrshire KA18 3ES TruJ¢e Mrs F Phillip Mrs M Johnsi G -forbet.fru Mrs N Torbet Mrs S Reid C Secretary n¢ Trusiee ¢e Trustee airperson Independent William Kuss WR Accouni Bank Cham 31 The Squar Cumnock Ayrshire KA18 IAT X8miNer 11 Cow Approved by rder of the board of trustees on ................. . and signed on its behalf by.. Mrs F Phillip . Tnjstee Page 4
ndent E herthird C aminer's Re rt to the TTU5te¢s of unit A¢tion Trainin I report on the ccounts for the year ¢nded 30 June 2025 set out on pages six to thirteen. RespeetiY¢ re The charity's Ttee Inyesi trnstee5 Collsi responsibility have com¢ io ponsibilitles oftrust¢e5 and ex8winer 5tees are r¢5ponsible for the preparation of the accounts in accordance with the ternis of the Charities and ent IS¢otland) Ac¢ 2(K)5 and the Charities Accounts (Scoiland) Regul10$ 2006 (as amended). The chwiry's r that the audit requir¢meni of Regulation 10(] Ma) to (c) of the AOUnts Regulations does not apply. It is my o examine the a¢¢ounts as requir¢d under S¢¢tion 4411)(c) of the A¢1 and th state whether particular matter5 y attention. Basis of the i My examinati An examirtati with those r ¢xplanations that would be dependent examiner's report n was CO1ed out in accordance with Regulation I l of the Charities Accounts {S¢otlartd) Regulations 2006. n include$ a review of the accounting records kept by the charity Jnd a comparison of the accounts presented ords. It algo includes ¢onsidera(ion of any unusual items or dis¢losures in thc a¢¢ounts, and seeking om you as trusi¢es concerning any such matters. Th¢ procedures und¢rtaken do not provide all the ¢vidence equired in an audi( ond cons¢quently I do not express an audit opinion on the view giv¢n by the accoun18. Independtnt In conn¢ction xamin¢r's stattm¢nl iih my examinatio no matter ha5 come to my all¢ntion . (l) which ve$ me reasonable caust believe ihaL in any material re5peci the requirements to kee Accou to prep Regula accounling r¢cords in aco)rdance with S¢ction 4411Xa) of the 25 Act and Regulation 4 of the 2006 s Regularions,. and re acc04mts which a¢¢ord with the accounting records and to Compty with Regulation 8 of the 2006 Accounts ons have noi bee met; or (2) to whi r¢4ch¢ in my opinion, atwition should be drnwn in order to enable a proper understandin8 of the accoun¢$ to be William Rus The Insiitute 11 Cowan f Chart¢r¢d Accountsnts of Scdland WR Accoun Bank Cham 31 Thesqu Cumnoek Awhire KA18 IAT Date.. Page 5
Netherthird C uni Action tn Siat¢m¢nt of f rtheYeaTE nan¢ial Activiti¢5 ed 30 June 2025 30.6.25 Total funds 30.6.24 Total funds Unrestrided Rthictrd fimds No¢e5 INCOME A Donaiions an D ENDOWMENTS FROM legacies 7.939 61.693 69,632 81.414 EXPENDIT Raising funds EON 62,222 279 62,501 67.928 Charltable Neth¢rthird C ivltles mmunity Action TTainin8 9,474 9.474 9,210 Tot¥1 71.696 279 71.975 77,138 NET INCO EI(EXPENDITURE) (63,757) 61.414 (2,343) 4.276 RECONCIL Tot&1 fijnds b ATION OF FUNDS Ughi fonvard 11.497 33,783 45280 41,004 TOTAL FU DS CARRIED FORWARD (52,260> 95.197 42,937 45,280 The notes form part of th¢sc financial statements Pag¢ 6
bgrthird C Action Trainin ce Sheet 2025 OJU 30.6.25 Total fund5 30.6.24 Total funds Unrestrided fimd Restricted nds NoS FIXED ASS Tangibl¢ asse 264 1.657 1.921 2.297 CURRENT Debtors C&%h at bank SETS 2,384 95,479 95,479 48.989 97.479 97.863 48,989 CREDITO Amounts falli 8 due withhn one year (52.908) (3,939) {56,847) 16,006) NET CURR NT ASSETSI(LIABILITIES) (52.524) 93.540 41.016 42.983 TOTAL ASS .TS LESS CURRENT LIABILITIE (52260) 95.197 42,937 43.280 NET ASSET (52260) 95.197 42,937 45.280 FUNDS Unrestricted Re$tricied fij (52,260) 95.197 11,497 33,783 TOTAL FU DS 42.937 45,280 The fLn#ncial and w¢re si statements were approved by the Board of TnLStees and authorised for issue on d on its behalf by.. F Phillip5- T stee The noie5 form part of the5¢ financial stalements Page 7
Netherthird C mm Action Trainin Notes io the F for the Year E aT)¢ial Statements ded 30 June 2 25 ACC urffiNG POLICIES Basis f prtpgring the fing4nt141 $tstements ancial ststements of the clthn"ty. which is a public nefit entity UDder FRS 102. have been prepared in ance with th¢ Charities SORP (FRS 102) 'Accountin8 and Reporting by Charities.. Statement of m¢nded Pnctice applicable to chwities preparing their accounts in accordance with the Financial Reponing rd applicable in ihe UK and Republic of Ireland {FRS 102) (effective l January 2019),. Financial R¢porting rd 102 The Financial R¢rrf)rting Siandard applicable in the UK and Republic of Irelond, and the Charities and Inv¢slment (Scoiland) Act 2005. Th¢ financial steMentS have b¢en prepared under the historical cost (ion. accor Reco Stand Stand Trust conve Inco All in proba ome is recognised in the Sts¢¢ment of Financial Activiiie5 oncc the charity h&$ ¢ntitlement ¢0 the funds, il 15 1¢ that the income will be receiv¢d and the amount can be measured reliably. Expe Liabi tothd of ih¢ under headi diture lies aTe reeo8nised as ¢xpenditure as soon as there is 4 le8al or constructive obligation committing ihe charity expenditure, it is probable that a transfer of economic benefits will be required in settletnent and the amtsunt bligation can bt measur¢d reliably. Expenditure is account¢d for on an a¢¢ruals basis and has bttn cla5sifi¢d headings that aggregate all c051 r¢lated io the ¢at¢gory. Where costs cannot be dir¢ctly attributed to particulaT gs they have been allocated to activi¢i¢s on a basis ¢on$isieni with the use of re50ur¢es. Tin8 Depr bl¢ filed assets iation is provided 41 th¢ following annual rates in order to write off ¢oeh asset over its estimated usefvl lif¢. Plant d machinery- IIPh straight lin¢ p. Taxa ion arity is exempt from tsx on its Charitsble ac¢ivi¢ies. Fun Unre ¥¢counting rictcd funds can be used in a¢¢ordance with the ¢harithble objectives ai the di5¢retiox of the tTUSt¢e$. Restr cted fuThds can only be used for particular restricted purposes within the objecTS of the charity. Resfri¢iions hen specified by the donor or when funds ort raised for particular restricted purposes. r explanation of the nature and PU05¢ of ¢8ch fund is included in the notes to the finan¢i41 statements. Page 8 continued...
Netherthird muni Action Traintn Notes to the F for the Year F. ancial Statements- ded 30 June 202 ntinued RAIS NG FUNDS Inves tnt management costs 30.6.25 30.6.24 Stsff Rent Repai 57.489 1,800 3.212 63.053 1,800 2.540 s and R¢newals 62.501 67,393 TRU TEES, REMUNERATION AND BENEFITS Ther¢ 30Ju were no trLtst¢es' remuneration or oth¢r benefits for the year ended 30 June 2025 nor for the y¢ar ended e 2024. Trug es, ¢xpensei Ther were no trustee5' expenses paid lor the year ended 30 June 2025 nor for the year ended 30 June 2024. STA F COSTS The eraBe monthly numttr of ¢mployees during the year w8s as follow$: 30.6.25 30.6.24 Main nante No¢ ployee$ rtteived ernoluments in excess of £60.0(KI. TAN IBLE FIXED ASSETS Plant and m¥¢hinery Molor vehicles Computer equipment Totals cos Atl Addi uly 2024 3.414 299 1.520 449 5,383 299 i0fL% Ai3 June 2025 3.713 lJ20 449 5,682 DEP Atl Char ECIATION uly 2024 e for year .421 371 1,216 304 449 3.086 675 At3 June 2025 1.792 1,520 449 3.761 NE At3 BOOK VALUE June 2025 1,921 .921 At3 June 2024 1.993 304 2,297 Page 9 continued...
Neiherthird C muni Aciion Trainin Notes to the F. for ihe Year E ancial Statements - continued ded 30 June 2025 DEBT RS: AMOUNTS FALLING DUE WITHIJY ONE YEAR 30.6.25 30.6.24 ** Sus ense a¢¢ount 2,384 CRED TORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 30.6.25 30.6,24 Bank I Taxati ans and overdrafts (stt noie 8) n and s141 security 53.654 3.193 6.006 56,847 6,006 LOAN An ana ysis of the maturity of loans is given below: 30.6.25 30.6.24 Amou Bank o fallin8 due within one year on d¢mand.. erdraft$ 53.654 MOV MENT IN FUNDS Nei movement in fund5 At 30.6.23 At 1.7.24 Unrest Genera Icted funds nd 11.497 103,757) (52.260) Rejtrl Comm Robe East A South Ayrshi The Co Scottis Big Lo Auchin Founda ed funds iry Jobs Scotland- SCVO n TThst shire Council yrshire L¢ad¢r Grant Foundation Childrens Lottery ery Main Grants Funding ck Community Developrnenl ion Scotland 99 12,001 7.0(K) 918 262 12.OLNJ 7.000 (279) 1,197 262 492 14,363 968 492 45.556 968 31,193 5.000 6,900 16,000 Coalfi¢ 9CCG s Regeneration Tnt Grant up Grdnt 3,4 3.5) 33,783 61.414 95,197 TOTA FUNDS 45.280 (2.343) 42,937 Page 10 continued..-
N¢th¢rthird C mmuni Action Trainin nancial Stat¢mcnts- continued ded 30 Jun¢ 2025 forthey MO MENT IN FUNDS- continued Net v¢m¢nt in fimds. in¢lud¢d in the above are w follow5.. IncomKng R¢sollrces exF¢nded Movement in funds Unr Gene riet¢d funds I fund 7.939 (71,696) (63,757) Restr Robe E&51 Souih BigL Coal 9CC cted funds son Trust yrshire Council Ayrshire ttery Main Grants Fundin8 Ids Regenerniion Tn Grant TOUP Grant 12.(KJO 12,000 7.000 {279} 31,193 3,500 8,000 (279) 31.193 3,500 8,000 61.693 (279) 61,414 TOT L FUNDS 69,632 (71,975) 12,343) Com aratlvej for mov¢ment in fundj Net movement in fvnds At 30.6.24 Al 1.7.23 Unr Gene trieted funds al fund 8,778 2,719 11.497 Reat Com Rob East Sout Ayrs leted funds unity Jobs Scotland- SCVO son Trus¢ yrshire Council AyTshir¢ ire Leader Grlnr orrn Foundation sh Childrens tA)ttery ttcry Main Gr4nt5 Fundin8 nleck Community Development ation S¢thland 9.1 3,509 (9.099) (3.509) .197 1,197 262 262 Scol Big Au Fo 492 12.795 968 492 14,363 968 1.568 5,000 3,400 8.000 Coal 9CC ield5 Regenerntion Tn Granl roup Grant 3,400 8,000 32226 1,557 33.783 TO L FUNDS 41,004 4,276 45280 P8gell ntknued...
Netherthird C mmuni Action Trainin les (o the edr nan¢ial Statements- rontinued ded 30 Junc 2025 for MO ME IN FUNDS- eomtinu Comp alive net movement in fimd5. iluded in the abo ar¢ &8 follows: Incoming r¢gources Resources exp¢nd¢d Movement in funds Unr Genc rieted funds I fund 6.305 (3.586) 2,719 Kestr Robe Easi South BigL Coal 9CC cted funds son Trusi yrshir¢ Council AyTshire ttery Main Grants Funding Ids Regenerlon Tn Gr4nt roup Grdnt 13200 24.812 6.697 19,000 3,400 8,IMJO (22299) (28.3211 (5.5001 {17,432) (9.0991 {3,5091 1,197 1,568 3,400 8,000 75,109 (73,552) 1,557 TOT L FUNDS 81,414 (77,138) 4,276 Acu nt y¢ar 12 montlLS and prior year 12 months combin¢d position is as follow8.. Nei movement in funds At 30.6.25 At 1.7.23 Unr Genc trlcted funds al fuThd 8,778 (61.038) (52.260) Rest Com Rob East Soul AYTS The Sco Big Auc Fou L¢ted funds unity Jobs Scotland- SCVO Son Tnjsi yr5hire Council Ayrshire ire Leader Grant Foundation sh Childrens Lottery ottery Main Grants Funding nleck Community tkvelopmenl ation Scotland 99 12,001 7,000 918 262 9.100 3,509 2,901 3.491 918 262 492 12,795 968 492 45.556 968 32.761 5.fy)0 5,000 6,900 16.000 Coal 9CC ields liegeneration TnLSt Grant 'roup Grdnt 6,900 16.000 32,226 62.971 95,197 TO L FUNDS 41,(M)4 1.933 42.937 Page 12 continued...
hird C mmuni Action Trdinin Notes io the for the Year nancial tatementS- Continued ded 30 June 20 MO .MENT IN FUNDS- conllnued Acu follo en¢ year 12 months and prior year 12 months combined net movement in fiJnd& Tluded in the abov¢ a &$ lTr)coming Resources expended Movement in funds Unre Gene tri¢t¢d funds Ind 14244 {75,282) (61,038) Rese Robe cted fund5 son Tn1 yrshire Coun¢il Ayrshire ttery Main Grants Funding elds Regeneration Tru Grant roup Grani 25.21MI 31,812 6.697 50.193 (22.299) (28,321) (5,779) (17.432) 2,901 3,491 918 32,761 6,900 16,000 Sout Big Coal 9CC 16,IM)O 136.802 (73.831) 62,971 TOT L FUNDS 151,046 (149,113) 1.933 10. REL TED PARTY DISCLOSURES were no r¢l8ted party transaclions for the year end¢d 30 June 2025. Page 13
N¢th¢rthird C mmuni Adion Trainin Deta Slat for th¢ Year ent of Financial Activities ded 30 June 2025 30.6.23 30.6.24 INCOME A D ENDOWMEiYrs Donations a Income Gratjts legacies 7,939 61.693 6.305 75,109 69,632 81,414 Totsl intomi g resourees 69,632 81,414 EXPENDJT RE Other tradi Purcha5¢5 aetiviti¢5 535 Investment Wages Rent Repairs and 4nagemeDt tosts 57,489 1.800 3212 63,053 1,800 2,540 enewals 62.501 67,393 Charitable Insurance Postage, stati Transwrt C SuDdTses tivitles 1,253 1,205 250 5,093 556 nery and adv¢rt ts 2,725 3228 7,206 7,104 Support co Managem Plant and Motor v¢hi chinery les 371 304 341 304 675 645 Governan Accounlan costs and legal fee5 ,593 1.461 Total resour s expended 71,975 77.138 Net (expend tureyincome {2,343) 4,276 This page do&s not fonn part of the staiutory financial siatements Page 14