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2026-01-31-accounts

REGISTERED CHARITY NUMBER: SC043437

Report of the Trustees and

Financial Statements for the Year Ended 31 January 2026

for

Create Paisley

Brett Nicholls Associates Herbert House

24 Herbert Street Glasgow G20 6NB

Create Paisley

Contents of the Financial Statements for the Year Ended 31 January 2026

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 19

Create Paisley

Reference and Administrative Details for the Year Ended 31 January 2026

TRUSTEES S Scott - Chairperson K McCutcheon - Secretary D McGregor - Treasurer C Campbell R Echeng (resigned 01.12.25) C M McCormack M MacKinnon P Kaneta PRINCIPAL ADDRESS 18 Templar Crescent Erskine PA8 7FF REGISTERED CHARITY NUMBER SC043437 INDEPENDENT EXAMINER David Nicholls Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB BANKERS Unity Trust Bank plc Nine Brindleyplace Birmingham B1 2HB Akoni Hub Seventh Floor 77 Cornhill London EC3V 3QQ Royal Bank of Scotland 1 Moncreiff Street Paisley PA3 2AW

Page 1

Create Paisley

Report of the Trustees for the Year Ended 31 January 2026

The trustees present their report with the financial statements of the charity for the year ended 31 January 2026. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims Mission

Create Paisley’s mission is to support young people’s mental health and wellbeing through the arts and creativity. Our team of artists/youth workers helps them build on their strengths and potential. Every aspect of our work is interlinked, each strand supporting the other. We aim:

ACHIEVEMENTS AND PERFORMANCE Charitable activities Our work: creative drop-ins

Our creative drop-ins provide safe, welcoming, and inspiring spaces for young people. They are a regular, consistent part of our core programme.

Paisley Drop-in

A weekly evening session, providing a safe and welcoming environment for young people age 12-21 to be creative, spend time with friends, meet new people and get advice and support from the youth work team.

Johnstone Create Club

A weekly after-school drop-in that offers a variety of creative activities for young people age 12-21 in Johnstone as well as indoor/outdoor games, refreshments and a space to unwind after school. In partnership with Active Communities.

Go CREATE Holiday Programme

In 2025, our summer programme included day trips to the Sea Life Centre, and a Scavenger Hunt picnic, as well as a series of workshops for families. We also offered daytime creative workshops in collaboration with Right2Dance and The Soundsystem Project.

Page 2

Create Paisley

Report of the Trustees for the Year Ended 31 January 2026

Youth Forum & Young Volunteers

Youth Forum (The Magnificent Blue)

A weekly youth-led drop-in focussing on youth voice, campaigning, fundraising and planning events.

Young Volunteers Programme

At the beginning of 2025, we launched a new Young Volunteers programme for young people aged 16-25. We ran introductory training, group supervisions and 1:1 support for two cohorts of volunteers who are now supporting sessions across Paisley and Johnstone.

Schools programme

We offer lunchtime drop-ins and creative sessions for students struggling to re-engage with the mainstream curriculum. These sessions are led by members of our Youth Work team, who run creative activities to engage young people and support their social and emotional development.

Johnstone High School

Young Carers

In partnership with Renfrewshire Carers. Weekly lunchtime group for young carers and friends at 4 different schools on rotation, with support from a Renfrewshire Carers worker and craft activities provided by Create Paisley staff.

Community Partnerships

Our community partnerships aim to connect and support young people through a range of creative activities, fostering a sense of belonging and engagement. We partner with other organisations to address community needs and promote positive change.

Renfrewshire Resettlement Family Group

In partnership with Renfrewshire Council’s Resettlement team. Fortnightly group for refugee and asylum seeker families to learn new creative skills, explore, connect and create positive memories.

Games and Grub

Led by Active Communities, with Create Paisley staff providing arts and crafts, this group offers an evening meal and activities for young people in P5-7.

The Red House and Barnardo’s

Taster sessions delivered to small groups of care experienced young people to support wellbeing; learn new skills and take part in creative activities.

Family Zone

In partnership with Methodist Central Hall, these fortnightly sessions for local families provide art and craft activities to unleash their imagination.

PARTICIPANTS = 542

SESSIONS = 308

ATTENDANCES = 3,411

Page 3

Create Paisley

Report of the Trustees for the Year Ended 31 January 2026

FINANCIAL REVIEW

Financial position

The charity reported a deficit of £320 for the year ending 31 January 2026 (2025: deficit £33,516) and has accumulated reserves of £107,342 as at the year end (2025: £107,662).

In addition to the financial grants and donations received during the year (detailed in note 2), we are extremely grateful for the many individuals who donated their time volunteering with us. The work we do would not be possible without our amazing volunteers who have helped us during this year. The value of services provided by volunteers is not incorporated into these financial statements.

Reserves policy

The trustees' policy is to maintain unrestricted funds (i.e. funds not committed or invested in fixed assets) at a level that equates to between three and six months of operational running costs. Based on expenditure in the year this equates to a minimum of £64,214. The charity's unrestricted reserves at 31 January 2026 amounted to £50,901 (2025: £73,744). The trustees recognise that the level of unrestricted reserves has been eroded during this financial year, but are satisfied that they are at a reasonable level to ensure the ongoing viability of the charity. The trustees will continue to monitor the reserves level and work towards increasing it.

Grants & Gifts payable

Gifts to external organisations and individuals are considered by the trustees on the basis of need and are only made to those organisations and activities which are compatible with the charitable objectives of the charity. No gifts were made to political parties.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

CREATE Paisley ("the charity") is a Scottish Charitable Incorporated Organisation number SC043437, governed by its written constitution originally adopted on 25 September 2012 and amended on 7 June 2014.

Recruitment and appointment of new trustees

The charity's trustees are appointed or re-appointed by members annually at the Annual General Meeting and in accordance with the terms contained in the charity's constitution.

Organisational structure

The board of trustees are responsible for the overall direction of the charity and serve on a voluntary basis.

Key management remuneration

In the opinion of the trustees there is one member of key management; the Chief Executive. This post was paid a gross salary of £50,000 during the year to 31 January 2026 (2025: £50,000).

Risk management

All major insurable risks are subject to normal charity and employer's insurance. Contractual risks are reviewed before being entered into to assess that they could not significantly impact upon the charity's ability to fulfil its objectives. An annual review of all areas of risk is undertaken by the trustees in conjunction with staff and volunteers responsible for the area of activity being reviewed. A safeguarding policy is in place and relevant PVG checks are undertaken where required for volunteers and staff. Financial risk is assessed on a regular basis by the Chief Executive, the treasurer and quarterly by the board of trustees.

07/07/2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

564A0000-ECA9-2E65-1732-08DEDC12F6AE

----- Start of picture text -----
............. 564A0000-ECA9-2E65-172B-08DEDC12F6AE.................................. ............. ...............
S Scott - Chair
----- End of picture text -----

Page 4

Independent Examiner's Report to the Trustees of Create Paisley

I report on the accounts for the year ended 31 January 2026 set out on pages six to nineteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees 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 the independent examiner's report

My examination was 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 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

have not been met; or

----- Start of picture text -----
564A0000-ECA9-2E65-1739-08DEDC12F6AE
----- End of picture text -----

David Nicholls, FCCA Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates

Herbert House 24 Herbert Street Glasgow G20 6NB 23/07/2026

Date: ........ ~~....~~ 564A0000-ECA9-2E65-173B-08DEDC12F6AE......................... ~~....~~ ....

Page 5

Create Paisley

Statement of Financial Activities for the Year Ended 31 January 2026

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
30,256
196,288
Other trading activities
4
17,202
-
Investment income
5
2,288
-
Other income
6
10,500
-
Total
60,246
196,288
EXPENDITURE ON
Charitable activities
7
Developing young people
83,089
173,765
NET INCOME/(EXPENDITURE)
(22,843)
22,523
RECONCILIATION OF FUNDS
Total funds brought forward
73,744
33,918
TOTAL FUNDS CARRIED FORWARD
50,901
56,441		 2026
Total
funds
£
226,544
17,202
2,288
10,500
256,534
256,854
(320)
107,662
107,342		 2025
Total
funds
£
208,018
8,736
4,153
5,000
225,907
259,423
(33,516)
141,178
107,662

CONTINUING OPERATIONS

This statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities in both years.

Comparative figures for the previous year by fund type are shown in Note 12.

The notes on pages 8 to 19 form part of these financial statements.

Page 6

Create Paisley

Balance Sheet 31 January 2026

Notes
CURRENT ASSETS
Debtors
14
Cash at bank
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
17
Unrestricted funds:
General fund
Restricted funds
TOTAL FUNDS
The financial statements were approved by the Board of Trustees and authorised for issue on		 2026
£
4,351
105,949
110,300
(2,958)
107,342
107,342
107,342
50,901
56,441
107,342

The financial statements were approved by the Board of Trustees and authorised for issue on . ~~...~~ ..........................564A0000-ECA9-2E65-1723-08DEDC12F6AE ~~....~~ ........... and were signed on its behalf by:

564A0000-ECA9-2E65-171E-08DEDC12F6AE

~~.............~~ ................................

D McGregor - Treasurer

The notes on pages 8 to 19 form part of these financial statements

Page 7

Create Paisley

Notes to the Financial Statements for the Year Ended 31 January 2026

1. GENERAL INFORMATION

Create Paisley is a Scottish Charitable Incorporated Organisation, incorporated on 25th September 2012. The charity is governed by its constitution and has the registered address 18 Templar Crescent, Erskine, PA8 7FF.

2. ACCOUNTING POLICIES

Basis of preparing the financial 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) (effective 1 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.

The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:

The charity meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.

The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.

There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits 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.

Cash at bank and cash in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 8

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Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

2. ACCOUNTING POLICIES - continued

Financial instruments

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

Going Concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - Straight line over 4 years
Computer equipment - Straight line over 3 years

Taxation

Create Paisley is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3. DONATIONS AND LEGACIES

Gifts
Donations
Grants		 2026
£
2,256
-
224,288
226,544		 2025
£
-
12,432
195,586
208,018

Page 9

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Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

3. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

Children in Need
Cultural Organisations Development Fund
Hugh Fraser Foundation
Celebrating Renfrewshire
Impact Funding Partners
Robertson Trust
Winter Connections
Asda Foundation
Community Mental Health & Wellbeing
James T Howat Charitable Trust
Allied Vehicles Charitable Trust
Foundation Scotland (Volant Trust)
Hedley Foundation
Local Partnership 2024-25 (Linwood & Johnstone)
Local Partnership 2024-25 (Paisley)
Police Scotland Community Fund
Stafford Trust
Summer of Fun - Renfrewshire Council
TNL Awards for ALL
TNL Community Fund
New Park Educational Trust
Scottish Children's Lottery Trust
Garfield Weston Foundation
W M Mann Foundation
People's Postcode Trust
Orr Mack Foundation
The Foyle Foundation
William Syson Foundation
STV's Children Appeal
James Wood Bequest Fund
Creative Scotland Open Fund
Dr Guthrie's Association
Gannochy Trust
Gilbert Elliot Memorial Trust
The Forte Charitable Foundation
TNL Strengthening Communities
Merchants House of Glasgow
Cash for Kids
Youth Arts Open Fund		 2026
£
22,745
19,500
3,000
3,248
5,802
18,000
1,820
800
10,557
500
320
500
-
-
1,970
-
-
2,917
-
41,647
-
-
20,000
-
-
-
-
5,000
2,000
1,000
13,533
800
8,000
2,000
10,000
14,367
4,250
1,210
8,802
224,288		 2025
£
28,267
2,874
3,000
1,000
10,884
18,000
1,870
1,050
10,944
-
1,150
4,917
2,000
2,289
1,050
1,000
3,520
2,755
8,000
39,416
3,600
1,000
20,000
2,000
10,000
5,000
10,000
-
-
-
-
-
-
-
-
-
-
-
-
195,586

Page 10

continued...

Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

4.
OTHER TRADING ACTIVITIES
2026
£
Fundraising
4,662
Social Enterprise
12,540
Other trading income
-
17,202
5.
INVESTMENT INCOME
2026
£
Deposit account interest
2,255
Cashback
33
2,288
6.
OTHER INCOME
2026
£
Employment Allowance
10,500
7.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 8)
note 9)
£
£
Developing young people
254,314
2,540
8.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2026
£
Staff costs
199,194
Bank charges and interest
318
External provider fees
21,716
Freelance delivery staff
650
Catering
1,601
Insurance
1,603
Office equipment & resources
227
Office Rental
11,049
Printing, photocopying & postage
1,279
Project Materials
3,143
Project Space Rental
4,393
Recruitment costs
59
Repairs & maintenance
100
Subscriptions & memberships
3,750
Training
724
Travel
1,477
Utilities
319
Website & media
2,712
Depreciation
-
254,314

Page 11

continued...

Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

9. SUPPORT COSTS

SUPPORT COSTS
2026 2025
£ £
Preparation & Independent Examination of
Accounts 2,400 2,400
Board Meeting Costs 140 449
2,540 2,849

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2026 nor for the year ended 31 January 2025.

Trustees' expenses

There were no trustees’ expenses paid for the year ended 31 January 2026 (2025: two trustees incurred travel expenses totalling £238, of which £168 was waived and treated as a donation).

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Operations
Project		 2026
£
167,619
19,129
12,446
199,194
2026
1
5
6		 2025
£
178,996
15,493
13,279
207,768
2025
1
6
7

No employees received emoluments in excess of £60,000.

Page 12

continued...

Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
59,432
148,586
Other trading activities
8,736
-
Investment income
4,153
-
Other income
5,000
-
Total
77,321
148,586
EXPENDITURE ON
Charitable activities
Developing young people
114,743
144,680
NET INCOME/(EXPENDITURE)
(37,422)
3,906
Transfers between funds
(38)
38
Net movement in funds
(37,460)
3,944
RECONCILIATION OF FUNDS
Total funds brought forward
111,204
29,974
TOTAL FUNDS CARRIED FORWARD
73,744
33,918
13.
TANGIBLE FIXED ASSETS
Plant and
Computer
machinery
equipment
£
£
COST
At 1 February 2025 and 31 January 2026
1,557
20,652
DEPRECIATION
At 1 February 2025 and 31 January 2026
1,557
20,652
NET BOOK VALUE
At 31 January 2026
-
-
At 31 January 2025
-
-
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026
£
Trade debtors
4,220
Cash in digital wallets
131
Prepayments
-
4,351		 Total
funds
£
208,018
8,736
4,153
5,000
225,907
259,423
(33,516)
-
(33,516)
141,178
107,662
Totals
£
22,209
22,209
-
-
2025
£
-
-
1,248
1,248

Page 13

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Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accrued expenses		 2026
£
558
2,400
2,958		 2025
£
789
2,400
3,189

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Restricted
funds
funds
£
£
Current assets
53,859
56,441
Current liabilities
(2,958)
-
50,901
56,441		 2026
Total
funds
£
110,300
(2,958)
107,342		 2025
Total
funds
£
110,851
(3,189)
107,662

Comparatives for analysis of net assets between funds

Unrestricted
Restricted
funds
funds
£
£
Fixed assets
-
-
Current assets
76,933
33,918
Current liabilities
(3,189)
-
73,744
33,918		 2025
Total
funds
£
-
110,851
(3,189)
107,662		 2024
Total
funds
£
4,992
139,390
(3,204)
141,178

Page 14

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Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Celebrating Renfrewshire
Cultural Organisations Fund (Renfrewshire Council)
Community Mental Health & Wellbeing
Hugh Fraser Foundation
Impact Funding Partners
Robertson Trust
Foundation Scotland (Volant Trust)
Hedley Foundation
Local Partnership - Linwood & Johnstone
Local Partnership - Paisley
Police Scotland Community Fund
Stafford Trust
TNL Awards for All
TNL Community Fund
New Park Educational Trust
Scottish Children's Lottery Trust
Creative Scotland Open Fund
Gannochy Trust
The Forte Charitable Foundation
TNL Strengthening Communities
Merchants House of Glasgow
Youth Arts Open Fund
TOTAL FUNDS		 Net
movement
At 1/2/25
in funds
£
£
73,744
(22,843)
250
678
-
2,000
948
(948)
249
(249)
1,814
324
5,978
204
3,291
(3,291)
1,000
(1,000)
825
(825)
-
533
1,000
(1,000)
2,053
(2,053)
4,363
(4,363)
8,147
(3,050)
3,000
(3,000)
1,000
(1,000)
-
11,513
-
4,670
-
1,875
-
9,655
-
3,850
-
8,000
33,918
22,523
107,662
(320)		 At
31/1/26
£
50,901
928
2,000
-
-
2,138
6,182
-
-
-
533
-
-
-
5,097
-
-
11,513
4,670
1,875
9,655
3,850
8,000
56,441
107,342

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Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Celebrating Renfrewshire
Children in Need
Cultural Organisations Fund (Renfrewshire Council)
Community Mental Health & Wellbeing
Hugh Fraser Foundation
Impact Funding Partners
Robertson Trust
Winter Connections
Asda Foundation
Allied Vehicles Charitable Trust 2024
Foundation Scotland (Volant Trust)
Hedley Foundation
Local Partnership - Linwood & Johnstone
Local Partnership - Paisley
Police Scotland Community Fund
Stafford Trust
Summer of Fun - Renfrewshire Council
TNL Awards for All
TNL Community Fund
New Park Educational Trust
Scottish Children's Lottery Trust
Creative Scotland Open Fund
Dr Guthrie's Association
Gannochy Trust
GEM Trust
The Forte Charitable Foundation
TNL Strengthening Communities
James T Howat Charitable Trust
Merchants House of Glasgow
Cash for Kids
Youth Arts Open Fund
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
60,246
(83,089)
(22,843)
3,248
(2,570)
678
22,745
(22,745)
-
19,500
(17,500)
2,000
10,557
(11,505)
(948)
3,000
(3,249)
(249)
5,802
(5,478)
324
18,000
(17,796)
204
1,820
(1,820)
-
800
(800)
-
320
(320)
-
500
(3,791)
(3,291)
-
(1,000)
(1,000)
-
(825)
(825)
1,970
(1,437)
533
-
(1,000)
(1,000)
-
(2,053)
(2,053)
2,917
(2,917)
-
-
(4,363)
(4,363)
41,647
(44,697)
(3,050)
-
(3,000)
(3,000)
-
(1,000)
(1,000)
13,533
(2,020)
11,513
800
(800)
-
8,000
(3,330)
4,670
2,000
(2,000)
-
10,000
(8,125)
1,875
14,367
(4,712)
9,655
500
(500)
-
4,250
(400)
3,850
1,210
(1,210)
-
8,802
(802)
8,000
196,288
(173,765)
22,523
256,534
(256,854)
(320)

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Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated Fixed Asset fund
Restricted funds
Celebrating Renfrewshire
Children in Need
Community Mental Health & Wellbeing
Hugh Fraser Foundation
Impact Funding Partners
Paul Hamlyn Foundation
Police Scotland Local Partnerships and
Initiative Fund
Robertson Trust
Foundation Scotland (Volant Trust)
Hedley Foundation
Local Partnership - Linwood & Johnstone
Police Scotland Community Fund
Stafford Trust
TNL Awards for All
TNL Community Fund
New Park Educational Trust
Scottish Children's Lottery Trust
TOTAL FUNDS		 Net
movement
At 1/2/24
in funds
£
£
106,212
(32,430)
4,992
(4,992)
111,204
(37,422)
-
250
3,750
(3,788)
1,783
(835)
890
(641)
2,920
(1,106)
17,831
(17,831)
2,800
(2,800)
-
5,978
-
3,291
-
1,000
-
825
-
1,000
-
2,053
-
4,363
-
8,147
-
3,000
-
1,000
29,974
3,906
141,178
(33,516)		 Transfers
between
funds
£
(38)
-
(38)
-
38
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
38
-		 At
31/1/25
£
73,744
-
73,744
250
-
948
249
1,814
-
-
5,978
3,291
1,000
825
1,000
2,053
4,363
8,147
3,000
1,000
33,918
107,662

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Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated Fixed Asset fund
Restricted funds
Celebrating Renfrewshire
Children in Need
Cultural Organisations Fund (Renfrewshire Council)
Community Mental Health & Wellbeing
Hugh Fraser Foundation
Impact Funding Partners
Paul Hamlyn Foundation
Police Scotland Local Partnerships and
Initiative Fund
Robertson Trust
Winter Connections
Asda Foundation
Allied Vehicles Charitable Trust 2024
Foundation Scotland (Volant Trust)
Hedley Foundation
Local Partnership - Linwood & Johnstone
Local Partnership - Paisley
Police Scotland Community Fund
Stafford Trust
Summer of Fun - Renfrewshire Council
TNL Awards for All
TNL Community Fund
New Park Educational Trust
Scottish Children's Lottery Trust
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
77,321
(109,751)
(32,430)
-
(4,992)
(4,992)
77,321
(114,743)
(37,422)
1,000
(750)
250
28,267
(32,055)
(3,788)
2,874
(2,874)
-
10,944
(11,779)
(835)
3,000
(3,641)
(641)
10,884
(11,990)
(1,106)
-
(17,831)
(17,831)
-
(2,800)
(2,800)
18,000
(12,022)
5,978
1,870
(1,870)
-
1,050
(1,050)
-
1,150
(1,150)
-
4,917
(1,626)
3,291
2,000
(1,000)
1,000
2,289
(1,464)
825
1,050
(1,050)
-
1,000
-
1,000
3,520
(1,467)
2,053
2,755
(2,755)
-
8,000
(3,637)
4,363
39,416
(31,269)
8,147
3,600
(600)
3,000
1,000
-
1,000
148,586
(144,680)
3,906
225,907
(259,423)
(33,516)

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2026.

19. PURPOSE OF UNRESTRICTED FUNDS

General Fund - These are the unrestricted, 'free' reserves of the charity

Fixed Asset Fund - This represents the net book value of the charity's fixed assets

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Create Paisley

Notes to the Financial Statements - continued for the Year Ended 31 January 2026

20. PURPOSE OF RESTRICTED FUNDS

Allied Vehicles - support for Go CREATE, our summer holiday programme

Asda Foundation - space hire for Paisley drop-in

Cash for Kids - support for Go CREATE, our summer holiday programme

Celebrating Renfrewshire 2025-26 - support for creative lunch club at Johnstone High School

Children in Need 2025-27 - to support the costs of two youth workers in Paisley and Johnstone

Community Mental Health & Wellbeing Fund 2025 - contribution to staffing costs to support young people age 1625 and their mental health

Creative Scotland Open Fund for Organisations - community art project ëThe Garden’

Cultural Organisations Fund (Renfrewshire Council) - to support delivery of creative activity for young people, and contribution to operational overheads

Dr Guthrie’s Association - exhibition of young people’s artwork

Forte Charitable Foundation - support for one of our youth workers and contribution to operational overheads Foundation Scotland (Volant Trust) - to contribute to costs of delivering weekly creative activities for young people aged 11-18 living in Renfrewshire

Gannochy Trust - to support Youth Forum and Young Volunteers programme

GEM Trust - support for Paisley drop-in

Hugh Fraser Foundation - funding to support schools outreach

James T Howat Charitable Trust - running costs of core programme

Volunteering Support Fund - support for the development of volunteering opportunities at Create Paisley, via our Youth Forum and Young Volunteers Programme

Local Partnership 2025-26 (Paisley) - support for Family Zone project

Merchants House of Glasgow - support for Paisley drop-in

Robertson Trust 2024-26 - funding towards salary costs of two Youth Development Managers

Summer of Fun 2025 (Renfrewshire Council) - support for Go CREATE summer programme

The National Lottery Community Fund Young Start - funding towards salary costs of two Youth Development Managers, plus contribution to overheads

The National Lottery Strengthening Organisations fund - Create Change, two-year programme of organisational development

Winter Connections 2025 (Renfrewshire Council) - snacks, space hire and materials for drop-ins in Paisley and Johnstone

Youth Arts Open Fund - support for young people’s creative activity

Page 19