CHARITY REGISTRATION NUMBER: SC043687
VIP-PASS Community Project Unaudited Financial Statements
30 June 2025
NELSON GILMOUR SMITH Chartered accountants Mercantile Chambers 53 Bothwell Street Glasgow G2 6TB
VIP-PASS Community Project
Financial Statements
Year ended 30 June 2025
| Page | |
|---|---|
| Trustees’ annual report | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities | 7 |
| Statement offinancial position | 8 |
| Notes to the financial statements | 9 |
| The following pages do notform part of the financial statements | |
| Detailed statement of financial activities | 20 |
| Notestothedetailedstatementoffinancialactivities | 22 |
VIP-PASS Community Project
Trustees’ Annual Report
Year ended 30 June 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.
Reference and administrative details
Registered charity name VIP-PASS Community Project Charity registration number $C043687
Principal office Fallside CC McCulloch Avenue Uddingston G71 6JW
The trustees
Mrs. Irene Wilson (Retired 10 September 2025) Miss Marai McAuley Angela Campbell (Appointed 10 September 2025) Charles Thomson (Appointed 10 September 2025) Ms. Christine Reid (Retired 10 September 2025) Jamie Rafferty (Appointed 10 September 2025) Independent examiner Andrew B Wilson Mercantile Chambers 53 Bothwell Street Glasgow G2 6TB
Structure, governance and management
The organisation was initially incorporated as a company limited by guarantee and not having a share capital. On 2 March 2015 the organisation converted into a Scottish Charitable Incorporated organisation. The SCIO is recognised as a charity by OSCR and HM Revenue and Customs. The Trustees are the members and make all the decisions concerning the organisation.
On 29 February 2024 the charity changed its name from VIP Arts and Sports Academy to VIP PASS Community Project to reflect VIP's development of many more activities within the community.
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VIP-PASS Community Project
Trustees’ Annual Report (continued)
Year ended 30 June 2025
Objectives and activities
The charity was originally set up as a company limited by guarantee. On 2 March 2015 the organisation converted to a SCIO and adopted a constitution with the following charitable objects:
(1) The Advancement of Education;
(2) The Advancement of Aris, Culture Sport and Physical activity;
- (3) The Advancement of Citizenship or Community Development.
The area within which the organisation shall operate shall be Viewpark and the surrounding area.
The organisation shall promote (but not promote exciusively) it's activities and delivery operations to people within Bellshill and Thorniewood and surrounding areas who are in need of such activities and facilities. These people will be the organisation's beneficiaries.
VIP-PASS Community Project, sits in the middle of the community known as Fallside and provides a safe and welcoming place for people of all abilities. The community of Failside has a long history of high deprivation, social exclusion, poverty, unemployment, poor housing and low educational attainment and territorialism. By offering a range of activities such as physical and social groups, our project aims to offer support for people in the local area and beyond, to make better life choices.
VIP's mission statement
"Every Child and Young Person has a Talent, that Talent may not be academic, but this should not hinder them in shaping their Unique individual Skills and Talents. Talents should be developed and nurtured, this should be affordable to all not just the privileged. VIP try to give every Child and Young Person the opportunity to open their horizons to what they can achieve, after all these Children and Young People are our future Adults and will shape the structure of our communities in coming years, setting Goals and Paths for the next generation".
¢ — By participating in the activities offered, our organisation aims to improve the following: Improved confidence and self-esteem
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¢ — Provide opportunities to learn new skills
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Create a positive attitude towards learning
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« Develop positive relationships with peers
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— Improve physical fitness and overall wellbeing
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¢ As well as promoting the development of friendships
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¢ Break down social barriers between different age groups.
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VIP-PASS Community Project
Trustees’ Annual Report (continued)
Year ended 30 June 2025
Achievements and performance
Our project aim is to bring the local and wider community together, to make them more active, build friendships, learn new skills, interact with one another. We have achieved this by setting goals, developing, and adapting new and existing programs to meet our service user's needs, a wide range of activities are available centered around dance, sport, gymnastics, boxing, cookery, music singing, arts and crafts, horse-riding, gardening and health & beauty. This improves overall physical, emotional and mental health and wellbeing.
New for this year:
Our afterschool clubs.
Our Carer Breather groups for carers and the cared for.
BAME project.
All participants and the community are involved in these programs through our sub-committees.
All projects are fully inclusive for everyone no matter age, financial background, ethnic origin or capability, everyone is encouraged to take part in the development, structure and delivery.
VIP-Pass has created a safe and welcoming focal point within the community where our members can interact with people who have similar interests, their peers and people from many different walks of life forming strong bonds and relationships this breaks down many barriers and addresses territorial issues at the same time promoting positive intergenerational work.
The project is governed & ran by a board of Trustees comprising of 5 trustees, a management team of 8 voluntary members, 1 paid project manager, 1 paid finance/admin officer, 1 paid building coordinator and 10 specialised sub-contractors who deliver programmes within their own specialist genre of expertise operating from the VIP-Pass centre and community garden. This team of individuals meet on a regular basis to discuss delivery, development, structure, progression , diversity, finance , forward planning , events , fundraisers , partnership working, evaluation and outcomes to allow us to offer what is needed and asked for giving us better opportunities for continued growth.
Strong local and positive partner relationships and connections are vital to the current, future and continued success of VIP-Pass these partnerships enable inclusive growth and reduce gaps in services required or needed.
1) Local TSI who ensure as a charity VIP are compliant with all current and new legislation relating to any matters concerned with governance and compliance of a charity and charitable status. They also keep us up to date with funding streams, training opportunities and additional topical workshops
2) Working closely with several strategic partners ensure maximisation of resources and services
3) Working with our local schools, cluster leads, care homes and nurseries providing an outreach program delivering the same activities as above were possible. The aim of this is to improve health and wellbeing, these links allow us to reach a wide range of people making sure no one is being missed who would benefit from our programs
4) NHS Lanarkshire signpost people to our service that could benefit from our programs
5) Local counsellors use the centre for their surgeries and support VIP in its aims and objectives
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VIP-PASS Community Project
Trustees' Annual Report (continued)
Year ended 30 June 2025
6) Local business help raise funds for special events
7) Police Scotiand - Having strong links with our community police allows our service users to form positive relationships which discourages anti-social behaviour
8) Attending and contribute to several community partnership ensures we are aware of strategic developments that effect local people and local services All of this ensures there is no duplication of services and that what VIP offer is enhancing and adding value to local people. Links with the above partner organisations gives them opportunity to input, add value to our services when a gap in demand for local services occur.
9) The partnership with Bellshill fire station where a community garden has been created with in the grounds is in phase three and is well used by schools and VIP participants. The produce is offered to the local community and food banks.
All of the VIP team are fully checked with Disclosure Scotland and hold current (PVG) that covers all age categories, attend regular training in their own fields of expertise as well as training in first aid, child protection, safeguarding and health and safety.
Our project manager is a fully qualified Solihull trainer, Child Protection and Safeguarding trainer and First Aid trainer, delivering to other projects and groups, as well as in-house training for VIP.
A vital part of our team are our coaches who are at the highest levels of qualifications within their own specialised fields. These subcontractors are aware that exposing people to new skills and activities allows them to push beyond their comfort zones, increase self-esteem and confidence allowing them to set stretch goals in. areas previously unexperienced or considered. Increasing people's resilience to bounce back from adversity increases their life choices and positive destinations. The activities that our experienced coaches deliver ensures that people are in a growth mindset and know that repeated effort, dedication, and commitment creates success, pushing forward, achieving accreditations, gradings and qualifications helps them to take on more and bigger challenges improving their lives in the future.
VIP strives to create a fully inclusive organisation of excellence in many fields and across it's team in turn creating a community project based on the local communities needs and wants no matter what their age, financial or academic background may be, looking beyond the person and helping nurture talent.
:
Our motto is: “Walk In Dream out"
Talent lies within and should be nurtured, protected, adapted to individuals' needs and developed accordingly. In the past year, the project has continued to develop and adapt to the ever-changing circumstances, taking into consideration the continued cost-of-living crisis. VIP Project has the capacity to deliver over 75 sessions per week and these are all now face to face. These sessions range from 1 to 3 hours and are centered around the above-mentioned programs and activities. Sessions take place at the VIP centre throughout the day and evenings. The delivery of outreach sessions to schools, nurseries, care homes, partner organisation's and after school are thriving.
In 2024/25, most participants gained accreditation in one or more activity.
All new subcontractors and volunteers updated First Aid certificate and child protection training.
All the VIP Team attended many training sessions upgrading many of their existing qualifications, Creating a safe and welcoming focal point within the community, working with all age groups.
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VIP-PASS Community Project
Trustees’ Annual Report (continued)
Year ended 30 June 2025
VIP-Pass continue to expand our programs, management team, volunteer program, participants sub-committees and fundraising committees, members of group activities continue to grow and take responsibility for their own activity, highlighting what needs to be developed or adapted to meet their needs creating groups who are working as one team.
ViP-Pass have various groups for everyone, allowing them to take part in many activities centered around increasing physical. emotional and mental health and wellbeing. Due to their circumstances, they would not have had the opportunity to participate normally due to the cost, these are being offered at little or no cost. VIP continues to develop the mentoring scheme with our existing coaches and participants sub-committee and now have many young peopie shadowing coaches. The evaluation program set up to record student and service users' achievements continues. This outlines targets and outcomes set by VIP and specialised coaches working and delivering each specific project as well as taking into consideration aims targeted within funding bids. This in turn is looked at by our management team to enable VIP to create, adapt and develop the next set of programs and projects, tailored around the needs of each individual group.
__
VIP-Pass will continue to develop existing programs with end goals being met in all levels of progression from 1 beginner to 5 advanced, delivering a gala performance and a presentation of awards ceremony annually. The outcomes of these are monitored on a regular basis and developed accordingly.
VIP will continue to recruit sessional coaches to facilitate new and existing programs.
Financial review
The charity had a surplus of £32,530 (2024: deficit of £(1,988)) on unrestricted funds for the year, The charity has free reserves of £32,919 (2024 £20,365).
Plans for future periods
The asset transfer property did not come through as NLC decided to withdraw asset from list, we are still looking at other assets and continue to be in talks with the NLC asset's transfer team .
Our partnerships with other originations are growing and at present we are looking at joint bids . between VIP Pass and The Well Foundation for work with the BAME community and NHS Lanarkshire for work with carers and the people they care for
We have added 2 new coaches to our team Graffiti Art and Musical Theatre.
The trustees’ annual report was approved on 23 March 2026 and signed on behalf of the board of trustees by:
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va MA Cp ber!
ry
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Miss Marai McAuley
Trustee
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VIP-PASS Community Project
Independent Examiner's Report to the Trustees of VIP-PASS Community Project
Year ended 30 June 2025
| report on the financial statements for the year ended 30 June 2025, which comprise the statement of financial activities, statement of financial position and the related notes.
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. The charity trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 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 report
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
tn connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
e to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
-
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.
Andrew B Wilson Independent Examiner
Mercantile Chambers 53 Bothwell Street Glasgow G2 6TB
ww Joal2e
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VIP-PASS Community Project
Statement of Financial Activities
Year ended 30 June 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Totalfunds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 25,513 | 312,152 | 337,665 | 172,650 |
| Charitable activities | 5 | 34,226 | - | 34,226 | 2,307 |
| Othertrading activities | 6 | 5,689 | ~ | 5,689 | 649 |
| Otherincome | 7 | 7,565 | _ | 7,565 | 1,615 |
| Total income | 72,993 | 312,152 | 385,145 | 177,221 | |
| Expenditure | |||||
| Expenditure on charitable activities | 8,9 | (40,463) | (272,292) | (312,755) | (177,743) |
| Total expenditure | (40,463) | (272,292) | (312,755) | (177,743) | |
| Net income/(expenditure) and net | |||||
| movement in funds | 32,530 | 39,860 | 72,390 | (522) | |
| Reconciliation offunds | |||||
| Total funds brought forward | 115,431 | 96,941 | 212,372 | 212,894 | |
| Totalfundscarriedforward | 147,961 | 136,801 | 284,762 | 212,372 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 18 form part of these financial statements.
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VIP-PASS Community Project
Statement of Financial Position
30 June 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Current assets | ||||
| Cash at bank and in hand | 287,408 | 246,572 | ||
| Creditors: amounts falling due within oneyear | 14 | (2,646) | (34,200) | |
| Net current assets | 284,762 | 212,372 | ||
| Total assets less current liabilities | 284,762 | 212,372 | ||
| Net assets | 284,762 | 212,372 | ||
| Funds ofthe charity | ||||
| Restricted funds | 136,801 | 96,941 | ||
| Unrestricted funds | 147,961 | 115,431 | ||
| Totalcharityfunds | 16 | 284,762 | 212,372 |
These financial statements were approved by the board of trustees and authorised for issue on 23 March 2026, and are signed on behalf of the board by:
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sheae & AU Cpls!
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Miss Marai McAuley Trustee
The notes on pages 9 to 18 form part of these financial statements.
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Notes to the Financial Statements
;
VIP-PASS Community Project
Year ended 30 June 2025
1. General information
The charity is a public benefit entity and a registered charity in Scotland and is unincorporated. The address of the principal office is Fallside CC, McCulloch Avenue, Uddingston, G71 6NJ.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended).
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
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VIP-PASS Community Project
Notes to the Financial Statements (continued)
Year ended 30 June 2025
- Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
e income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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e legacy income is recognised when receipt is probable and entitlement is established.
-
e income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
e income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Resources expended are included on an accruals basis and are recognised in the period in which they are incurred.
- Donations and legacies
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Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations 513 - 513
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VIP-PASS Community Project
Notes to the Financial Statements (continued)
Year ended 30 June 2025
.
4. Donations and legacies (continued)
| Unrestricted | Restricted | Total | Funds | |||
|---|---|---|---|---|---|---|
| Funds | Funds | 2025 | ||||
| £ | £ | £ | ||||
| Grants | ||||||
| North Lanarkshire Council | - | 142,035 | 142,035 | |||
| Robertson Trust | 25,000 | - | 25,000 | |||
| Big Lottery Fund | - | 33,480 | 33,480 | |||
| NLC Bellshill Cluster | = | 64,808 | 64,808 | |||
| People’s Health Trust | - | 27,019 | 27,019 | |||
| Other Grants | - | 44,810 | 44,810 | |||
| 25,513 | 312,152 | 337,665 | ||||
| Unrestricted | Restricted | Total | Funds | |||
| Funds | Funds | 2024 | ||||
| £ | £ | £ | ||||
| Donations | ||||||
| Donations | 27 | ~ | 27 | |||
| Grants | ||||||
| North Lanarkshire Council | - | 44,475 | 44,475 | |||
| Robertson Trust | 27,500 | _- | 27,500 | |||
| Big Lottery Fund | - | 39,681 | 39,681 | |||
| NLC Bellshill Cluster | - | 44,969 | 44,969 | |||
| People's Health Trust | = | 15,998 | 15,998 | |||
| Other Grants | - | - | ~ | |||
| 27,527 | 145,123 | 172,650 | ||||
| 5. | Charitable activities | |||||
| Unrestricted | Total Funds | Unrestricted | Total | Funds | ||
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | bs | £ | |||
| Class fees | 11,451 | 11,451 | 2,307 | 2,307 | ||
| Parent contribution: Camps, | ||||||
| Costumes/Uniforms, exam fees, | ||||||
| events | 8,195 | 8,195 | - | - | ||
| AfterSchool Activities | 14,580 | 14,580 | - | - | ||
| 34,226 | 34,226 | 2,307 | 2,307 | |||
| 6. | Other trading activities | |||||
| Unrestricted | TotalFunds | Unrestricted | Total | Funds | ||
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | £ | ; | £ | ||
| Fundraisingevents | 5,689 | 5,689 | 649 | 649 |
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VIP-PASS Community Project
Notes to the Financial Statements (continued)
Year ended 30 June 2025
7. Other income
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|£|£|£|£|
|Hall|Rental|income|7,565|7,565|1,615|1,615|
|8.|Expenditure|on|charitable|activities|by|fund|type|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2025|
|£|£|£|
|Academy|of|Excellence|38,447|272,292|310,739|
|Support costs|2,016|-|2,016|
|40,463|272,292|312,755|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2024|
|£|£|£|
|Academy|of|Excellence|32,766|143,657|176,423|
|Support|costs|1,320|-|1,320|
|34,086|143,657|177,743|
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9. Expenditure on charitable activities by activity type
,
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||||||||
|---|---|---|---|---|---|---|
|Activities|
|undertaken|Total funds|Total|fund|
|directly|Support|costs|2025|2024|
|£|£|£|£|
|Academy|of|Excellence|310,739|-|310,739|176,423|
|Governance|costs|=|2,016|2,016|1,320|
|310,739|2,016|312,755|177,743|
|10.|Analysis|of support|costs|
|Academy|of|
|Excellence|Total|2025|Total|2024|
|£|£|£|
|Governance|costs|1,320|1,320|1,320|
|11.|Independent|examination|fees|
|2025|2024|
|£|£|
|Fees|payable|to|the|independent examiner|for:|
|Independent|examination|of the|financial|statements|1,320|1,320|
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VIP-PASS Community Project
Notes to the Financial Statements (continued)
Year ended 30 June 2025
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
Wages and salaries
| 2025 | 2024 |
|---|---|
| £ | g |
| §2,150 | 38,349 |
The average head count of employees during the year was 3 (2024: 3).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
Key Management Personnel!
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £52,150 (2024:£38,349).
13. Trustee remuneration and expenses
No trustees received any remuneration or expenses during the year or the previous year.
14. Creditors: amounts falling due within one year
| 2025 | 2024 | ||
|---|---|---|---|
| E | Eg | ||
| Accruals and deferred income | 2,646 | 34,200 | |
| 15. | Deferred income | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Amount released to income | (32,250) | - | |
| Amount deferred in year | 32,250 | 32,250 | |
| At30June2025 | _ | 32,250 |
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Notes to the Financial Statements (continued)
:
VIP-PASS Community Project
Year ended 30 June 2025
16. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 July 2024 | Income | Expenditure | Transfers 30 June 2025 | ||
| , | £ | £ | £ | £ | £ |
| General funds | 20,365 | 42,304 | (15,328) | (14,422) | 32,919 |
| Contingency Fund | 57,890 | - | ~ | 14,422 | 72,312 |
| Robertson Trust | 21,414 | 25,000 | (23,532) | - | 22,882 |
| Robertson TrustTop Up | 1,748 | - | (1,331) | - | 417 |
| Fundraising Committee North Lanarkshire |
6,337 | 5,689 | (272) | - | 11,754 |
| Strategic | 7,677 | = | - | _ | 7,677 |
| 115,431 | 72,993 | (40,463) | - | 147,961 | |
| At | At | ||||
| 1 July 2023 | Income | Expenditure | Transfers 30 June2024 | ||
| £ | £ | £ | £ | Eg | |
| General funds | 24,927 | 3,949 | (8,511) | - | 20,365 |
| Contingency Fund | 57,890 | - | - | - | 57,890 |
| Robertson Trust | 20,820 | 25,000 | (24,406) | - | 21,414 |
| Robertson Trust Top Up | 417 | 2,500 | (1,169) | - | 1,748 |
| Fundraising Committee | 5,688 | 649 | - | —- | 6,337 |
| North Lanarkshire | |||||
| Strategic | 7,677 | - | - | _ | 7,677 |
| 117,419 | 32,098 | (34,086) | - | 115,431 |
Contingency Fund
This fund provides funds to cover any future contingencies.
Robertson Trust
Robertson Trust gave an unrestricted grant of £25,000 intended to be used for Senior Project Managers wages. This has been designated as a separate fund for this purpose.
Robertson Trust Top Up
Robertson Trust gave an unrestricted grant of £2,500 intended to be used for utilities. This has been designated as a separate fund for this purpose.
Fundraising Committee
The Fundraising Committee raises funds and determined that these should be only used for service users, special events and uniforms.
North Lanarkshire Strategic
North Lanarkshire Strategic unrestricted funding was received to be used only for building maintenance, refurbishing and repairs.
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VIP-PASS Community Project
Notes to the Financial Statements (continued)
Year ended 30 June 2025
16. Analysis of charitable funds (continued)
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 July2024 | Income | Expenditure | Transfers30 June 2025 | ||
| £ | £ | £ | £ | £ | |
| National Lottery | |||||
| ScotlandAwards for All North Lanarkshire |
7,877 | - | (7,877) | — | - |
| Council Youthlink Bellshill Cluster People's Health Trust Youngstart |
22,647 6,789 22,661 4,688 14,592 |
19,785 - 79,443 27,019 33,480 |
(35,598) (6,789) (46,328) (16,800) (36,552) |
_ ~ - - - |
6,834 - 55,776 14,907 11,520 |
| Chance to Flourish | |||||
| Valencia Communities Fund Community Mental |
2,553 | - | (2,553) | - | - |
| Health and Wellbeing | - | - | - | _ | - |
| NLC - UKSPF- Facilities | 10,750 | 32,250 | (13,543) | _ | 29,457 |
| The Well Foundation - | |||||
| Community Solutions | |||||
| Thematic Fund | - | 100,000 | (98,286) | ~ | 1,714 |
| NL Carers together - | |||||
| Carer Breather Fund | - | 10,000 | - | - | 10,000 |
| Other restricted grants | ~ | 5,175 | (421) | ~ | 4,754 |
| 4,384 | 5,000 | (7,545) | - | 1,839 | |
| 96,941 | 312,152 | (272,292) | - | 136,801 |
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VIP-PASS Community Project
Notes to the Financial Statements (continued)
Year ended 30 June 2025
16. Analysis of charitable funds (continued)
| At | At | ||||
|---|---|---|---|---|---|
| 1 July 2023 | Income | Expenditure | Transfers 30 June 2024 | ||
| £ | £ | £ | £ | £ | |
| National Lottery | |||||
| Scotland Awards for All | 16,876 | 5,000 | (13,999) | - | 7,877 |
| North Lanarkshire | |||||
| Council Youthlink |
25,388 6,895 |
25,725 - |
(28,466) (106) |
- - |
22,647 6,789 |
| Bellshill Cluster | 17,409 | 44,969 | (39,717) | - | 22,661 |
| People’s Health Trust Youngstart Chance to Flourish |
4,480 17,424 2,553 |
15,998 34,687 - |
(15,790) (37,513) - |
_ - - |
4,688 14,592 2,553 |
| Valencia Communities | |||||
| Fund | - | 8,000 | (8,000) | - | - |
| Community Mental | |||||
| Health and Wellbeing | - | 10,750 | - | - | 10,750 |
| NLC - UKSPF - Facilities | - | = | - | = | - |
| The Well Foundation - | |||||
| Community Solutions | |||||
| Thematic Fund | - | - | - | - | - |
| NL Carers together - | |||||
| Carer Breather Fund | = | - | - | - | - |
| Other restricted grants | 4,450 | - | (66) | - | 4,384 |
| 95,475 | 145,123 | (143,657) | - | 96,941 |
-16-
VIP-PASS Community Project
Notes to the Financial Statements (continued)
Year ended 30 June 2025
16. Analysis of charitable funds (continued)
National Lottery Scotland Awards for Ail
National Lottery Scotland Awards for All provided a grant for running costs covering repairs, equipment, training and sessional fees etc.
North Lanarkshire Council
North Lanarkshire Council provides 2 types of grants, Single Source for programme costs and partial funding of the project manager and Community Grants for smaller one off projects.
Youthlink
YouthLink is a multi-service agency offering youth and family counselling, parenting support, youth shelter and housing, education programs and community-based programs for youth aged 12 to 24 and their families. VIP provide community-based programs.
Bellshill Cluster
North Lanarkshire Council and Voluntary Action North Lanarkshire fund the Cluster programme. The aim of the "Creative Me Wellbeing Programme" is to provide programs to improve mental, emotional, physical health and wellbeing by providing activities centred around musical theatre, gardening, horse-riding with new projects for phase 3 which would include yoga and cookery for Primary 4-7 and S1-S3. Students will engage in a wide range of creative activities which will increases their motivation, focus, confidence and self-esteem as they learn new skills and techniques both indoors and outdoors.
People's Health Trust
People's Health Trust provided funding for day time programs centered around inter-generational work,
Youngstart
The National Lottery Community Fund Youngstart provided funding for activities and health and wellbeing programs
Chance to Flourish
Chance to Flourish provided funding for Activities Building Bonds - Family fun and fitness
;
Valencia Communities Fund
Valencia provided a grant of £8,000 for the refurbishment of the toilets.
Community Mentai Health and Wellbeing
Offers activities to over 16 year olds & Families
NLC - UKSPF- Facilities
A grant of £100,000 was received from North Lanarkshire Council from the UK Shared Prosperity Fund for repair and refurbishment of the building.
The Well Foundation - Community Solutions Thematic Fund
Bringing together people from different backgrounds and cultures.
Carers Together - Carer Breather Fund
Carers Together - Carer Breather Fund provided funds for activities for Carers & Cared for people
Other restricted grants
Smaller restricted grants received. This year includes £5,000 from the NLC Consortium for the NHSLanarkshire Gardening Project working with a dementia group.
-17 -
VIP-PASS Community Project
Notes to the Financial Statements (continued)
Year ended 30 June 2025
eee
17. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Current assets Creditors lessthan 1 year |
150,607 (2,646) |
136,801 ~ |
287,408 (2,646) |
| Netassets | 147,961 | 136,801 | 284,762 |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Current assets Creditors lessthan 1 year |
117,381 (1,950) |
129,191 (32,250) |
246,572 (34,200) |
| Netassets | 115,431 | 96,941 | 212,372 |
18. Related parties
No transactions with related parties were undertaken such as are required to be disclosed under Charities SORP (FRS 102),
ee
~18-