Rocksolid Dundee Charity Number: SC043761
Financial statements for the period ended 30 September 2025
RockSolid Dundee
Contents
Page Officials and advisors Annual report of the Trustees Statement of Trustee responsibilities Independent examiner’s report Statement of financial activities incorporating income and expenditure account Balance sheet Notes to the financial statements 9 - 25
RockSolid Dundee
Officials and advisors
Trustees Principal Address Scottish Charity Number SC043761 Bankers PO Box 17235 Edinburgh EH11 1HY Independent Examiner
Henderson Loggie LLP The Vision Building 20 Greenmarket Dundee DD1 4QB
1
RockSolid Dundee
Annual report of the Trustees for the period ended 30 September 2025
The Trustees have pleasure in submitting their annual report and financial statements for the 18 month period ended 30 September 2025 as the charity has been granted permission from OSCR to start the winding up process, this will be the final set of accounts prepared for Rocksolid.
The information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements and the constitution of Rocksolid Dundee.
Rocksolid Dundee
Rocksolid Dundee was established by Trust Deed and registered on 5 February 2013 as a Scottish Charitable Incorporated Organisation with the Office of the Scottish Charity Regulator under Charity Number SC043761. Their Constitution was updated on 23 March 2020.
Structure, Governance and Management
There are currently eight (2024 – eight) Trustees. In the event of any Trustee resigning from office, the remaining Trustees can fill the vacancy.
Trustees
The Trustees at the date of this report are detailed on page 1.
Recruitment and Training
The Trustees deal appropriately as regards induction and training for any new Trustees appointed. This includes awareness of a Trustee’s responsibilities, the governing document, administrative procedures and the history and philosophical approach of the charity. A new Trustee receives copies of the previous period’s financial statements, minutes of recent Trustee meetings and a copy of the OSCR booklet “Guidance and Good Practice for Charity Trustees”, if appropriate.
Ongoing training is provided as appropriate for Trustees to ensure they remain up to date in all matters concerning governance and their role as charity Trustees.
Organisational Management
The Trustees provide strategic oversight and direction for Rocksolid Dundee and meet at least four times a period for Board Meetings plus their AGM.
Operational management, delivery and development on a day-to-day basis is delegated from the Board to the Managing Director. The Managing Director is supported by a team of staff and volunteers.
RockSolid Dundee’s activities are developed and organised by co-production. We use programme forums/steering groups to make decisions as appropriate. We adopt a person-centred community learning and development approach in our work.
RockSolid Dundee employs staff to run projects, activities and achieve its outcomes. We are a Living Wage accredited employer. We are supported by volunteers and students on university placements and we are a Volunteer Friendly Award accredited organisation.
Risk Management
The Trustees have considered the major risks to which the charity is exposed, in particular those related to the finances of RockSolid Dundee, and are satisfied that systems are in place to mitigate their exposure to the major risks. As a result of the risk evaluation the Trustees decided that the charity was no longer viable.
2
RockSolid Dundee
Annual report of the Trustees for the period ended 30 September 2025 (continued)
Objectives and Activities
Rocksolid Dundee was a community development charity in the East End of Dundee, it started as a social action initiative of Douglas & Mid Craigie Church of Scotland to address local needs and priorities within the community.
RockSolid recognised the issues of poverty that existed in our communities facing many families and individuals both young and old. The challenges that faced people in the community included poor health and wellbeing, lack of physical activities, social isolation, unemployment and lack of life skills, lack of affordable activities, low self-esteem, substance misuse and lack of confidence.
Our programmes and activities were intended to tackle poverty, where it existed, by addressing these issues and by increasing people’s confidences, skills and opportunities for their future.
RockSolid has coproduced with local people and partners two distinct community programmes
-
RockSolid Youth offered a variety of activities 5 days a week including youth groups, drop-ins, sports and arts activities, wellbeing groups, 1-1 support, and John Muir groups. We also worked in partnership with schools to provide nurture groups as well as employability programmes
-
RockSolid Community Health and Wellbeing programme held a weekly Community Lunch that operated on a donation only basis, an older persons group Young at Heart which provided a range of activities and a cooked lunch, Bee Kind to your Mind which use to run on a Wednesday, this was a covid recovery group focussing on wellbeing with a range of activities, signposting, support and a cooked lunch, we also offered adult cooking classes, gardening and holiday provision for families.
RockSolid was a local organisation and people were encouraged to participate in a variety of ways. We offered a range of voluntary opportunities to support groups and the administration of RockSolid. Local people and partners were actively involved through our co-production process of decision making.
RockSolid was accredited with the Volunteer Friendly Award, The Good Governance Award and was proud to be a Living Wage accredited employer.
Our core values are Compassion, Creativity and Collaboration.
Achievements and Performance
The statement of financial activities for the period is set out on page 7 of the financial statements
Financial Review
The deficit for the 18 month period to 30 September 2025 amounted to £87,216 (2024 – surplus of £15,855). Total income decreased by £19,303 to £188,927 (2024 - £208,230) and total expenditure increased by £83,768 to £276,143 (2024 - £192,375). At the end of the 18 month period the charity has available funds of £7,243 and these funds have been donated to Faith In Community Dundee, a charity whose objectives are in line with those of Rocksolid.
3
RockSolid Dundee
Annual report of the Trustees for the period ended 30 September 2025 (continued)
Reserves Policy
The reserves are no longer required as the Charity is being wound up.
Key Management Personnel Remuneration
The Trust considers its key management personnel comprise of the Trustees and the Executive Director. Details are included in note 5 of the financial statements.
No Trustee received any remuneration or expenses during either financial period.
Future Strategy
The Trustees have resolved to winding up the charity in accordance with its constitution and the Charities and Trustee Investment (Scotland) Act 2005. All outstanding liabilities have been settled, and the remaining assets will be transferred to Faith in Community Dundee (FICD). The winding-up process has begun, the application for removal from the Scottish Charity Register has been submitted to the Office of the Scottish Charity Regulator (OSCR), and has been accepted.
Thank You
We would like to thank everyone who supported RockSolid on its journey. It is only with your support that RockSolid was able to adapt and respond to emerging needs and challenges, as we've seen especially over the last period. Your support has allowed us to provide activities, projects, and support for our local community across the East End of Dundee. You made all the hard work worthwhile, and we couldn't have done it without you. Thank you.
Approved by the Trustees on 12 December 2025 and signed on its behalf by:
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Trustee
4
RockSolid Dundee
Statement of Trustees’ responsibilities
The charity Trustees are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity Trustees to prepare financial statements for each period which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
5
RockSolid Dundee
Report of the Independent Examiner to the Trustees of Rocksolid Dundee
I report on the financial statements of the charity for the period ended 30 September 2025 which are set out on pages 7 to 25.
This report is made to the Trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken to enable me to report my opinion set out below and for no other purpose. To the fullest extent permitted by law I do not accept or assume responsibility to anyone other than the Trustees, as a body, for my work or for this report.
Respective responsibilities of the Trustees and Examiner
The charity’s Trustees are responsible for the preparation of the financial statements 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 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
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1 which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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to prepare financial statements 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 financial statements to be reached.
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For and on behalf of Henderson Loggie LLP Chartered Accountants The Vision Building 20 Greenmarket Dundee DD1 4QB
12 December 2025
6
RockSolid Dundee
Statement of financial activities for the period ended 30 September 2025
| Unrestricted | Designated | Restricted | Unrestricted | Designated | Restricted | ||||
|---|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | Total | funds | funds | fund | Total | ||
| 2025 | 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | 2024 | ||
| Note | £ | £ | £ | £ | £ | £ | £ | £ | |
| Income from: | |||||||||
| Donations and legacies | 2 | 19,911 | 6,469 | 162,547 | 188,927 | 8,598 | 2,000 | 178,610 | 189,208 |
| Charitable activities | 2 | - | - | - | - | 19,022 | - | - | 19,022 |
| _ | _ | _ | _ | _ | _ | _ | _ | ||
| Total income | 19,911 | 6,469 | 162,547 | 188,927 | 27,620 | 2,000 | 178,610 | 208,230 | |
| _ | _ | _ | _ | _ | _ | _ | _ | ||
| Expenditure on: | |||||||||
| Raising funds | 3 | 1,466 | 1,330 | 7,991 | 10,787 | 4,373 | - | 27,903 | 32,276 |
| Charitable activities | 3 | 28,275 | 24,696 | 212,385 | 265,356 | 18,889 | - | 141,210 | 160,099 |
| _ | _ | _ | _ | _ | _ | _ | _ | ||
| Total expenditure | 29,741 | 26,026 | 220,376 | 276,143 | 23,262 | - | 169,113 | 192,375 | |
| _ | _ | _ | _ | _ | _ | _ | _ | ||
| (9,830) | (19,557) | (57,829) | (87,216) | 4,358 | 2,000 | 9,497 | 15,855 | ||
| Transfers between funds | 9 | (1,331) | 4,013 | (2,682) | - | (118) | - | 118 | - |
| _ | _ | _ | _ | _ | _ | _ | _ | ||
| Net (expenditure) /income | |||||||||
| and net movement in funds | (11,161) | (15,544) | (60,511) | (87,216) | 4,240 | 2,000 | 9,615 | 15,855 | |
| Reconciliation of funds | |||||||||
| Total funds brought forward | 9 | 11,161 | 15,544 | 60,511 | 87,216 | 6,921 | 13,544 | 50,896 | 71,361 |
| _ | _ | _ | _ | _ | _ | _ | _ | ||
| Total funds carried forward | 9 | - | - | - | - | 11,161 | 15,544 | 60,511 | 87,216 |
| ====== | ====== | ====== | ====== | ====== | ====== | ====== | ====== |
7
RockSolid Dundee
Balance sheet at 30 September 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 6 | - | 6,010 | ||
| Current assets | |||||
| Debtors | 7 | - | 9,470 | ||
| Cash at bank and in hand | 7,576 | 98,540 | |||
| _ | _ | ||||
| 7,576 | 108,010 | ||||
| Creditors | |||||
| Amounts falling due within one period | 8 | (7,576) | (26,804) | ||
| _ | _ | ||||
| Net current assets | - | 81,206 | |||
| _ | _ | ||||
| Net assets | - | 87,216 | |||
| ====== | ====== | ||||
| Reserves | |||||
| Unrestricted funds | 9 | - | 11,161 | ||
| Designated funds | 9 | - | 15,544 | ||
| Restricted funds | 9 | - | 60,511 | ||
| _ | _ | ||||
| - | 87,216 | ||||
| ====== | ====== |
The financial statements were approved by the Trustees on 12 December 2025 and signed on its behalf by:
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The notes on pages 9 to 25 form part of these financial statements.
8
RockSolid Dundee
Notes to the financial statements
1 Accounting policies
Charity information
RockSolid Dundee is a charity registered with the Scottish Charity Regulator (registration number SC043761). The principal office is
Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention and include the results of the Charity’s operations in the period, as indicated in the report of the Trustees. All activities are continuing.
Going concern
At the time of approving the financial statements, the Trustees do not have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the financial statements have not been prepared on a going concern basis.
The following is a summary of the significant accounting policies adopted by the Trustees in the presentation of the financial statements.
Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the monetary value of income can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:
Grants are recognised in full in the statement of financial activities in the period in which they are receivable. Where a grant covers a period subsequent to the period end, that element of the grant is deferred as at the period end.
Income from grants, where related to service delivery, are accounted for when the charity earns the right to consideration by its performance.
Voluntary income is received by way of donations and is included in the Statement of Financial Activities when receivable and in the period to which it relates.
The value of services by volunteers has not been included in these financial statements.
9
RockSolid Dundee
Notes to the financial statements (continued)
1 Accounting policies (continued)
Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis inclusive of any VAT which cannot be recovered. Certain expenditure is directly attributable to specific activities and has been included in those cost categories.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both direct costs and those of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting constitutional and statutory requirements of the charity and include independent examination fees and are included within expenditure on charitable activities.
Donations paid in the period are amounts which are due to be paid to Faith in Community Dundee once the Charity has wound up.
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
Certain costs, which are attributable to more than one activity are apportioned across cost categories on an appropriate basis as set out in note 3.
Pension costs
The charity operates a defined contribution pension scheme. Contributions payable to this scheme are charged to the Statement of Financial Activities in the period to which they relate. These contributions are invested separately from the charity’s assets.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. The charity has a policy of writing off all expenditure on fixed assets up to a value of £1,000. Expenditure over £1,000 is capitalised.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows:
Motor Vehicles 25% reducing balance
Debtors
Debtors and prepayments are recognised at the settlement amount due.
Bank balances
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity from the date of acquisition or opening of the deposit or similar account.
10
RockSolid Dundee
Notes to the financial statements (continued)
1 Accounting policies (continued)
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 discount.
Financial instruments
The charity only has financial assets and financial 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.
Funds
With the adoption of the Statement of Recommended Practice all income and expenditure is dealt with through the statement of financial activities. In the Statement of Financial Activities funds are classified as either restricted funds or unrestricted funds, defined as follows:
Restricted funds are funds subject to specific purposes, which may be declared by the donor or with their authority.
Unrestricted funds are expendable at the discretion of the Management Committee in furtherance of the objectives of Rocksolid Dundee.
Designated funds were funds set aside to cover all current staff liabilities for statutory redundancy payments and associated costs.
Transfers are made between funds to clear any funds in deficit.
Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
11
RockSolid Dundee
Notes to the financial statements (continued)
| 2 | Income | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Donations and legacies | |||
| Unrestricted | |||
| General donations | 19,911 | 8,598 | |
| ______ | ______ | ||
| 19,911 | 8,598 | ||
| ______ | ______ | ||
| Designated | |||
| Barchester Foundation | 1,000 | - | |
| BUPA Foundation | 245 | - | |
| Older adult health & wellbeing | 4,000 | 2,000 | |
| Tesco Community | 500 | - | |
| The Percy Bilton Trust | 724 | - | |
| ______ | ______ | ||
| 6,469 | 2,000 | ||
| ______ | ______ | ||
| Restricted | |||
| Balgay Childrens Society – Kids Cooking Club | 2,000 | 2,500 | |
| BBC Children In Need | 14,000 | 14,000 | |
| Big Lottery – Improving Lives | - | 44,393 | |
| Big Lottery – Young Start | - | 33,437 | |
| Dundee Bairns | 2,176 | 1,075 | |
| Dundee City Council – Community Support & Youth Fund | 1,211 | 9,625 | |
| Dundee City Council – Winter Grant (WG5) Support Fund | - | 2,000 | |
| Dundee City Council – Youth & Family Summer Holiday Provision | - | 1,904 | |
| DV&VA – Dundee Green Health Partnership | - | 2,160 | |
| Essentia-Foundation Scotland | 3,000 | 3,000 | |
| Foundation Scotland | 7,306 | - | |
| Gannochy Trust | 8,000 | - | |
| Hillcrest Foundation | - | 5,000 | |
| Mathew Trust | - | 10,000 | |
| McCarthy Stone Foundation | - | 3,000 | |
| NHS Tayside Charitable Foundation | 33,404 | - | |
| NHS Tayside Community Innovation Fund – Wee Forest Initiative | - | 9,500 | |
| Paths For All – SCSP Open Fund | 15,000 | 15,000 | |
| Tay FM Cash for Kids - Summer 2024 | 1,250 | - | |
| The Access Foundation | - | 9,016 | |
| The Alex Ferry Foundation | 12,200 | - | |
| The Corra Foundation Restricted Salaries | 8,000 | 8,000 | |
| The Hugh Fraser Foundation | 5,000 | - | |
| The Robertson Trust | 30,000 | - | |
| The TillyLoss Trust – Kids Cooking Club | 5,000 | 5,000 | |
| Trusthouse Charitable Foundation | 10,000 | - | |
| WM Sword Youth Fund 1.4.24 | 5,000 | - | |
| _ | _ | ||
| 162,547 | 178,610 | ||
| _ | _ | ||
| 188,927 | 189,208 | ||
| ====== | ====== |
Notes to the financial statements (continued)
12
RockSolid Dundee
| 2 | Income (continued) | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Charitable activities | |||
| Unrestricted | |||
| Minibus income | - | 6,110 | |
| School support work income | - | 12,912 | |
| _ | _ | ||
| - | 19,022 | ||
| ====== | ====== | ||
| Total income | 188,927 | 208,230 | |
| ====== | ====== |
13
RockSolid Dundee
Notes to the financial statements (continued)
3 Expenditure
Expenditure |
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dundee | ||||||||||||
| Bairns - | ||||||||||||
| Big | Dundee | Dundee | Summer | Dundee | DCC – | |||||||
| BBC | Lottery – | Bairns - | Bairns - | 2025 - | Bairns - | Community | Essentia - | |||||
| Total | Total | Children | Young | Cash for | Easter 2025 - | October 2024 | Food & | Summer 2024 | & Youth | Foundation | Carried | |
| 2025 | Unrestricted | Designated | in Need | Start | Kids | Food & Fun | - Food & Fun | Fun | - Food & Fun | Fund | Scotland | forward |
| £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | |
| Raising funds | ||||||||||||
| Salary costs | 1,466 | 1,330 | 1,070 | - | - | - | - | - | - | 255 | - | 4,121 |
| Charitable activities | ||||||||||||
| Salaries and sessional work | 15,109 | 20,883 | 13,460 | 10,599 | - | - | - | - | - | 3,563 | 2,384 | 65,998 |
| Activities and outlays | 3,712 | - | - | 1,250 | 236 | 313 | 670 | 920 | 2,849 | 616 | 10,566 | |
| Venue hire | 168 | - | - | - | - | - | - | - | - | 390 | - | 558 |
| Stationery and postage | 126 | 27 | 107 | - | - | - | - | - | - | 221 | - | 481 |
| Payroll fees | 1,055 | - | 1,957 | - | - | - | - | - | - | - | - | 3,012 |
| Accounting support | 1,310 | - | - | - | - | - | - | - | - | - | - | 1,310 |
| Subscriptions | 83 | - | 334 | - | - | - | - | - | - | - | - | 417 |
| IT costs | - | - | 2,559 | - | - | - | - | - | - | - | - | 2,559 |
| Motor expenses | 348 | - | 145 | - | - | - | - | - | - | 22 | - | 515 |
| Telephone | 582 | - | - | - | - | - | - | - | - | - | - | 582 |
| Bank charges | 409 | - | - | - | - | - | - | - | - | - | - | 409 |
| General expenses | 2,693 | 74 | - | - | - | - | - | - | - | - | - | 2,767 |
| Insurance | - | - | 1,375 | - | 1,280 | - | - | - | - | - | - | 2,655 |
| Staff training | 24 | - | - | - | - | - | - | - | - | 18 | - | 42 |
| Depreciation | - | - | - | - | - | - | - | - | - | - | - | - |
| Rent | - | - | 2,600 | - | - | - | - | - | - | - | - | 2,600 |
| PAYE interest | 25 | - | - | - | - | - | - | - | - | - | - | 25 |
| Donations paid | 7,243 | - | - | - | - | - | - | - | - | - | - | 7,243 |
| Gain / (loss) on fixed assets | (4,950) | - | - | - | - | - | - | - | - | - | - | (4,950) |
| Governance costs | ||||||||||||
| Independent examiners’ fee | 4,050 | - | - | - | - | - | - | - | - | - | - | 4,050 |
| _____ | ______ | ______ | ______ | ______ | ______ | _____ | _____ | _____ | ______ | ______ | _____ | |
| 29,741 | 26,026 | 23,607 | 10,599 | 2,530 | 236 | 313 | 670 | 920 | 7,318 | 3,000 | 104,960 | |
| ===== | ====== | ====== | ====== | ====== | ====== | ====== | ===== | ===== | ====== | ====== | ===== |
14
RockSolid Dundee
Notes to the financial statements (continued)
3 Expenditure (continued)
| NHS | Paths for | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| National | Tayside – | All - | ||||||||||
| The | Kids | Lottery - | Wee | SCSP | ||||||||
| Brought | Gannochy | Hillcrest | Cooking | Improving | Forest | NHS | Nourish the | Paths 4 | Open | Carried | ||
| 2025 | forward | Trust | Foundation | Club | Minibus | Lives | Initiative | Tayside -CF | Nation | All | Fund | forward |
| £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | |
| Raising funds | ||||||||||||
| Salary costs | 4,121 | - | - | 80 | - | - | - | - | 521 | 4,303 | - | 9,025 |
| Charitable activities | ||||||||||||
| Salaries and sessional work | 65,998 | 8,000 | - | 10,615 | 571 | - | 3,462 | 33,404 | 4,526 | 5,752 | - | 132,328 |
| Activities and outlays | 10,566 | - | 2,425 | 914 | - | 42 | - | - | 1,811 | 71 | - | 15,829 |
| Venue hire | 558 | - | - | 547 | 4,238 | - | - | - | - | - | - | 5,343 |
| Stationery and postage | 481 | - | - | - | - | - | - | - | - | - | - | 481 |
| Payroll fees | 3,012 | - | - | - | - | - | - | - | - | - | - | 3,012 |
| Accounting support | 1,310 | - | - | - | - | - | - | - | - | - | - | 1,310 |
| Subscriptions | 417 | - | - | - | - | - | - | - | - | 120 | - | 537 |
| IT costs | 2,559 | - | - | - | - | - | - | - | - | - | - | 2,559 |
| Motor expenses | 515 | - | - | - | 2,434 | 70 | - | - | 280 | 4,504 | 1,015 | 8,818 |
| Telephone | 582 | - | - | - | - | - | - | - | - | - | - | 582 |
| Bank charges | 409 | - | - | - | - | - | - | - | - | - | - | 409 |
| General expenses | 2,767 | - | - | - | 36 | - | - | - | - | 250 | - | 3,053 |
| Insurance | 2,655 | - | - | - | 336 | - | - | - | - | - | - | 2,991 |
| Staff training | 42 | - | - | 25 | - | - | - | - | 168 | - | - | 235 |
| Depreciation | - | - | - | - | 960 | - | - | - | - | - | - | 960 |
| Rent | 2,600 | - | - | - | 4,585 | - | - | - | - | - | - | 7,185 |
| PAYE interest | 25 | - | - | - | - | - | - | - | - | - | - | 25 |
| Donations paid | 7,243 | - | - | - | - | - | - | - | - | - | - | 7,243 |
| Gain / (loss) on fixed assets | (4,950) | - | - | - | - | - | - | - | - | - | - | (4,950) |
| Governance costs | ||||||||||||
| Independent examiners’ fee | 4,050 | - | - | - | - | - | - | - | - | - | - | 4,050 |
| _ | _____ | _____ | _____ | _____ | _____ | _____ | _____ | _____ | _____ | _____ | _ | |
| 104,960 | 8,000 | 2,425 | 12,181 | 13,160 | 112 | 3,462 | 33,404 | 7,306 | 15,000 | 1,015 | 201,025 | |
| ====== | ===== | ===== | ===== | ===== | ===== | ===== | ===== | ===== | ===== | ===== | ======= |
15
RockSolid Dundee
Notes to the financial statements (continued)
3 Expenditure (continued)
| UKSPF Youth | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| The | The | The Hugh | The | Trusthouse | Diversionary | |||||
| Brought | Access | Corra | Fraser | Robertson | Charitable | Activities | Total | Total | ||
| 2025 | forward | Foundation | Foundation | Foundation | Trust | Foundation | Wm Sword | Fund | Restricted | 2025 |
| £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | |
| Raising funds | ||||||||||
| Salary costs | 9,025 | - | 1,762 | - | - | - | - | - | 7,991 | 10,787 |
| Charitable activities | ||||||||||
| Salaries and sessional work | 132,328 | 2,897 | 19,249 | 4,329 | 30,000 | 10,000 | 5,000 | - | 167,811 | 203,803 |
| Activities and outlays | 15,829 | - | - | 61 | - | - | - | 1,210 | 13,388 | 17,100 |
| Venue Hire | 5,343 | - | - | 547 | - | - | - | - | 5,722 | 5,890 |
| Stationery and postage | 481 | - | - | 63 | - | - | - | - | 391 | 544 |
| Payroll fees | 3,012 | - | - | - | - | - | - | - | 1,957 | 3,012 |
| Accounting support | 1,310 | - | - | - | - | - | - | - | - | 1,310 |
| Subscriptions | 537 | - | - | - | - | - | - | - | 454 | 537 |
| IT costs | 2,559 | - | - | - | - | - | - | - | 2,559 | 2,559 |
| Motor expenses | 8,818 | - | - | - | - | - | - | - | 8,470 | 8,818 |
| Telephone | 582 | - | - | - | - | - | - | - | - | 582 |
| Bank charges | 409 | - | - | - | - | - | - | - | - | 409 |
| General expenses | 3,053 | - | - | - | - | - | - | - | 286 | 3,053 |
| Insurance | 2,991 | - | - | - | - | - | - | - | 2,991 | 2,991 |
| Staff training | 235 | - | - | - | - | - | - | - | 211 | 235 |
| Depreciation | 960 | - | - | - | - | - | - | - | 960 | 960 |
| Rent | 7,185 | - | - | - | - | - | - | - | 7,185 | 7,185 |
| PAYE interest | 25 | - | - | - | - | - | - | - | - | 25 |
| Donations paid | 7,243 | - | - | - | - | - | - | - | - | 7,243 |
| (loss) / gain on fixed assets | (4,950) | - | - | - | - | - | - | - | - | (4,950) |
| Governance costs | ||||||||||
| Independent examiners’ fee | 4,050 | - | - | - | - | - | - | - | - | 4,050 |
| _ | ______ | ______ | ______ | ______ | ______ | ______ | ______ | ______ | _ | |
| 201,025 | 2,897 | 21,011 | 5,000 | 30,000 | 10,000 | 5,000 | 1,210 | 220,376 | 276,143 | |
| ======= | ====== | ====== | ====== | ====== | ====== | ====== | ====== | ====== | ====== |
16
RockSolid Dundee
Notes to the financial statements (continued)
3 Expenditure (continued)
| Dundee | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dundee | Dundee | Bairns – | DCC – | DDC – | ||||||||
| Big | Bairns – | Bairns – | Oct | DCC – | Winter | Youth | ||||||
| BBC | Big Lottery – | Lottery – | Apr 2024 | Summer | 2023 | Community | Grant | Family | ||||
| Total | Total | Children In | Improving | Young | Food | 2024 Food | Food & | & Youth | Support | summer | Carried | |
| 2024 | Unrestricted | Designated | Need | Lives | Start | & Fun | & Fun | Fun | Fund | Fund | Holiday | forward |
| £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | |
| Raising funds | ||||||||||||
| Salary costs | 4,373 | - | 1,770 | 4,985 | 24 | - | - | - | 279 | - | - | 11,431 |
| Charitable activities | ||||||||||||
| Salaries and sessional work | - | - | - | 38,319 | 42,522 | - | - | - | - | - | - | 80,841 |
| Materials and cleaning | 421 | - | - | - | - | - | - | - | - | - | - | 421 |
| Activities and outlays | 1,684 | - | - | - | - | 86 | 839 | 292 | 26 | 2,000 | 1,880 | 6,807 |
| Stationery and postage | 271 | - | - | - | - | - | - | - | 278 | - | - | 549 |
| Payroll fees | 1,075 | - | 667 | - | - | - | - | - | - | - | - | 1,742 |
| Accounting support | 480 | - | - | - | - | - | - | - | - | - | - | 480 |
| Subscriptions | 1,178 | - | - | - | - | - | - | - | - | - | - | 1,178 |
| IT costs | 2,205 | - | - | - | - | - | - | - | - | - | - | 2,205 |
| Motor expenses | 252 | - | 456 | 967 | - | - | - | - | 478 | - | - | 2,153 |
| Telephone | 610 | - | - | 10 | - | - | - | - | - | - | - | 620 |
| Bank charges | 221 | - | - | - | - | - | - | - | - | - | - | 221 |
| General expenses | 3,564 | - | - | - | - | - | - | - | - | - | - | 3,564 |
| Insurance | 1,330 | - | - | - | - | - | - | - | - | - | - | 1,330 |
| Staff training | 293 | - | - | - | - | - | - | - | 136 | - | - | 429 |
| Depreciation | - | - | - | - | - | - | - | - | - | - | - | - |
| Rent | 2,805 | - | 1,500 | - | - | - | - | - | 1,110 | - | - | 5,415 |
| Governance costs | ||||||||||||
| Independent examiners’ fee | 2,500 | - | - | - | - | - | - | - | - | - | - | 2,500 |
| _____ | ______ | ______ | ______ | ______ | ______ | _____ | ______ | ______ | _____ | _____ | ______ | |
| 23,262 | - | 4,393 | 44,281 | 42,546 | 86 | 839 | 292 | 2,307 | 2,000 | 1,880 | 121,886 | |
| ===== | ====== | ====== | ====== | ====== | ====== | ===== | ====== | ====== | ====== | ===== | ====== |
17
RockSolid Dundee
Notes to the financial statements (continued)
3 Expenditure (continued)
| DV&VA | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Green | Essentia - | Kids | McCarthy | NHS Tayside | Paths for All– | The | ||||||
| Brought | Health | Foundation | Hillcrest | Cooking | Matthew | Stone | – Wee Forest | SCSP Open | Access | Carried | ||
| 2024 | forward | Partnership | Scotland | Foundation | Club | Trust | Foundation | Minibus | Initiative | Fund | Foundation | forward |
| £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | £ | |
| Raising funds | ||||||||||||
| Salary costs | 11,431 | 2,160 | - | - | 1,927 | - | - | - | - | 9,494 | - | 25,012 |
| Charitable activities | ||||||||||||
| Salaries and sessional work | 80,841 | - | - | - | - | 20,000 | - | - | 6,038 | 465 | 6,119 | 113,463 |
| Materials and cleaning | 421 | - | - | - | - | - | - | - | - | - | - | 421 |
| Activities and outlays | 6,807 | - | 3,000 | 2,590 | 515 | - | 3,000 | - | - | 43 | - | 15,955 |
| Stationery and postage | 549 | - | - | - | - | - | - | - | - | - | - | 549 |
| Payroll fees | 1,742 | - | - | - | - | - | - | - | - | - | - | 1,742 |
| Accounting support | 480 | - | - | - | - | - | - | - | - | - | - | 480 |
| Subscriptions | 1,178 | - | - | - | - | - | - | - | - | - | - | 1,178 |
| IT costs | 2,205 | - | - | - | - | - | - | - | - | - | - | 2,205 |
| Motor expenses | 2,153 | - | - | - | - | - | - | - | - | 4,673 | - | 6,826 |
| Telephone | 620 | - | - | - | - | - | - | - | - | - | - | 620 |
| Bank charges | 221 | - | - | - | - | - | - | - | - | - | - | 221 |
| General expenses | 3,564 | - | - | - | 298 | - | - | - | - | - | - | 3,862 |
| Insurance | 1,330 | - | - | - | - | - | - | - | - | - | - | 1,330 |
| Staff training | 429 | - | - | - | - | - | - | - | - | - | - | 429 |
| Deprecation | - | - | - | - | - | - | - | 2,003 | - | - | - | 2,003 |
| Rent | 5,415 | - | - | - | - | - | - | - | - | - | - | 5,415 |
| Governance costs | ||||||||||||
| Independent examiners’ fee | 2,500 | - | - | - | - | - | - | - | - | - | - | 2,500 |
| _____ | _____ | _____ | _____ | ______ | ______ | ______ | ______ | ______ | ______ | ______ | ______ | |
| 121,886 | 2,160 | 3,000 | 2,590 | 2,740 | 20,000 | 3,000 | 2,003 | 6,038 | 14,675 | 6,119 | 184,211 | |
| ===== | ===== | ===== | ===== | ===== | ====== | ====== | ====== | ====== | ====== | ====== | ====== |
18
RockSolid Dundee
Notes to the financial statements (continued)
3 Expenditure (continued)
| The | |||||
|---|---|---|---|---|---|
| Corra | The | ||||
| Foundation | Corra | ||||
| Household | Foundation | ||||
| Brought | Hardship | Restricted | Total | Total | |
| 2024 | forward | Fund | Salaries | Restricted | 2024 |
| £ | £ | £ | £ | £ | |
| Raising funds | |||||
| Salary costs | 25,012 | - | 7,264 | 27,903 | 32,276 |
| Charitable activities | - | ||||
| Salaries and sessional work | 113,463 | - | - | 113,463 | 113,463 |
| Materials and cleaning | 421 | - | - | - | 421 |
| Activities and outlays | 15,955 | 900 | - | 15,171 | 16,855 |
| Stationery and postage | 549 | - | - | 278 | 549 |
| Payroll fees | 1,742 | - | - | 667 | 1,742 |
| Accounting support | 480 | - | - | - | 480 |
| Subscriptions | 1,178 | - | - | - | 1,178 |
| IT costs | 2,205 | - | - | - | 2,205 |
| Motor expenses | 6,826 | - | - | 6,574 | 6,826 |
| Telephone | 620 | - | - | 10 | 620 |
| Bank charges | 221 | - | - | - | 221 |
| General expenses | 3,862 | - | - | 298 | 3,862 |
| Insurance | 1,330 | - | - | - | 1,330 |
| Staff training | 429 | - | - | 136 | 429 |
| Depreciation | 2,003 | - | - | 2,003 | 2,003 |
| Rent | 5,415 | - | - | 2,610 | 5,415 |
| Governance costs | |||||
| Independent examiners’ fee | 2,500 | - | - | - | 2,500 |
| ______ | ______ | ______ | ______ | ______ | |
| 184,211 | 900 | 7,264 | 169,113 | 192,375 | |
| ===== | ====== | ====== | ====== | ====== |
19
RockSolid Dundee
Notes to the financial statements (continued)
| 4 | Support costs | |||
|---|---|---|---|---|
| Charitable | ||||
| activities | Governance | Total | ||
| £ | £ | £ | ||
| 2025 | ||||
| Independent examiner’s fee | - | 4,050 | 4,050 | |
| ======= | ======= | ======= | ||
| 2024 | ||||
| Independent examiner’s fee | - | 2,500 | 2,500 | |
| ======= | ======= | ======= | ||
| 5 | Staff costs | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Wages and salaries | 162,964 | 120,196 | ||
| Social security costs | 3,386 | 3,961 | ||
| Other pension costs | 8,950 | 6,255 | ||
| Redundancy costs | 30,783 | - | ||
| _ | _ | |||
| 206,083 | 130,412 | |||
| Sessional workers | 8,507 | 15,327 | ||
| ______ | ______ | |||
| 214,590 | 145,739 | |||
| ====== | ====== | |||
| 2025 | 2024 | |||
| No. | No. | |||
| The average number of people employed by the charity | ||||
| during the period was | 8 | 9 | ||
| ==== | ==== |
No employees received emoluments exceeding £60,000 in the current or preceding period.
The charity considers its key management personnel comprise the Trustees and the Executive Director. The total employment benefits including employer pension contributions of the key management personnel for the 18 month period was £69,145 (2024 - £44,398) .
None of the Trustees received any reimbursed expenses during this or the preceding financial period.
20
RockSolid Dundee
Notes to the financial statements (continued)
| 6 | Tangible fixed assets | ||
|---|---|---|---|
| Motor | |||
| vehicles | |||
| £ | |||
| Cost | |||
| At 1 April 2024 | 14,245 | ||
| Disposal | (14,245) | ||
| ______ | |||
| At 30 September 2025 | - | ||
| ______ | |||
| Depreciation | |||
| At 1 April 2024 | 8,235 | ||
| Charge for the period | 960 | ||
| Eliminated on disposal | (9,195) | ||
| ______ | |||
| At 30 September 2025 | - | ||
| ______ | |||
| At 31 March 2024 | 6,010 | ||
| ====== | |||
| 7 | Debtors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Prepayments and accrued income | - | 9,470 | |
| ______ | ______ | ||
| - | 9,470 | ||
| ===== | ===== | ||
| 8 | Creditors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Other creditors and accruals | 7,576 | 6,916 | |
| Social security and costs | - | 888 | |
| Deferred income (see below) | - | 19,000 | |
| ______ | ______ | ||
| 7,576 | 26,804 | ||
| ===== | ===== | ||
| Deferred income | 2025 | 2024 | |
| £ | £ | ||
| Opening balance | 19,000 | 13,166 | |
| Income deferred in period | - | 19,000 | |
| Deferred income released | (19,000) | (13,166) | |
| ______ | ______ | ||
| Closing balance | - | 19,000 | |
| ===== | ===== |
21
RockSolid Dundee
Notes to the financial statements (continued)
| 9 | Reserves | |||||
|---|---|---|---|---|---|---|
| Balance at | Balance at | |||||
| 2025 | 1 April 2024 | Income | Expenditure | Transfers | 30 September | |
| 2025 | ||||||
| £ | £ | £ | £ | £ | ||
| Unrestricted Funds | 11,161 | 19,911 | (29,741) | (1,331) | - | |
| ______ | ______ | _ | _ | ______ | ||
| Designated Funds | ||||||
| Barchester Foundation | - | 1,000 | (1,000) | - | - | |
| BUPA Foundation | - | 245 | (240) | (5) | - | |
| Redundancy provision | 13,544 | - | (17,604) | 4,060 | - | |
| Older adult health & wellbeing | 2,000 | 4,000 | (5,978) | (22) | - | |
| Tesco Stronger Starts - Youth | - | 500 | (500) | - | - | |
| Food | ||||||
| The Percy Bilton Trust | - | 724 | (704) | (20) | - | |
| ______ | ______ | _ | _ | ______ | ||
| 15,544 | 6,469 | (26,026) | 4,013 | - | ||
| ______ | ______ | _ | _ | ______ | ||
| Restricted Funds | ||||||
| Minibus | 6,010 | 12,200 | (13,160) | (5,050) | - | |
| BBC Children In Need | 9,607 | 14,000 | (23,607) | - | - | |
| Big Lottery – Improving Lives | 112 | - | (112) | - | - | |
| Big Lottery – Young Start | 10,599 | - | (10,599) | - | - | |
| Cash for Kids - Summer 2024 | - | 1,250 | (2,530) | 1,280 | - | |
| Dundee Bairns - Easter 2025 - | - | 273 | (236) | (37) | - | |
| Food & Fun | ||||||
| Dundee Bairns - October 2024 | - | 313 | (313) | - | - | |
| - Food & Fun | ||||||
| Dundee Bairns - Summer 2024 | - | 920 | (920) | - | - | |
| - Food & Fun | ||||||
| Dundee Bairns - Summer 2025 | - | 670 | (670) | - | - | |
| - Food & Fun | ||||||
| DCC – Community Support & | ||||||
| Youth Fund | 7,318 | - | (7,318) | - | - | |
| Dundee City Council Youth | ||||||
| Diversionary Activities Fund | - | 1,211 | (1,210) | (1) | - | |
| Essentia- Foundation Scotland | - | 3,000 | (3,000) | - | - | |
| Nourish the Nation - | ||||||
| Foundation Scotland | - | 7,306 | (7,306) | - | - | |
| The Gannochy Trust | - | 8,000 | (8,000) | - | - | |
| Hillcrest Foundation | 2,410 | - | (2,425) | 15 | - | |
| Kids Cooking Club | 4,760 | 7,000 | (12,181) | 421 | - | |
| NHS Tayside CF | - | 33,404 | (33,404) | - | - | |
| NHS Tayside Community | ||||||
| Fund – Wee Forest Initiative | 3,462 | - | (3,462) | - | - | |
| Paths 4 All | - | 15,000 | (15,000) | - | - | |
| Paths for All – SCSP | ||||||
| Open Fund | 325 | - | (1,015) | 690 | - | |
| The Access Foundation | 2,897 | - | (2,897) | - | - | |
| The Corra Foundation | ||||||
| Restricted Salaries | 13,011 | 8,000 | (21,011) | - | - | |
| The Hugh Fraser Foundation | - | 5,000 | (5,000) | - | - | |
| The Robertson Trust | - | 30,000 | (30,000) | - | - | |
| Trusthouse Charitable | ||||||
| Foundation | - | 10,000 | (10,000) | - | - | |
| WM Sword | - | 5,000 | (5,000) | - | - | |
| ______ | ______ | _ | _ | ______ | ||
| 60,511 | 162,547 | (220,376) | (2,682) | - | ||
| ______ | ______ | _ | _ | ______ | ||
| Total | 87,216 | 188,927 | (276,143) | - | - | |
| ====== | ====== | ======= | ======= | ====== |
22
RockSolid Dundee
Notes to the financial statements (continued)
| 9 | Reserves (continued) | |||||
|---|---|---|---|---|---|---|
| Balance at | Balance at | |||||
| 2024 | 1 April 2023 | Income | Expenditure | Transfers | 31 March 2024 | |
| £ | £ | £ | £ | £ | ||
| Unrestricted Funds | 6,921 | 27,620 | (23,262) | (118) | 11,161 | |
| ______ | ______ | _ | _ | ______ | ||
| Designated Funds | ||||||
| Redundancy provision | 13,544 | - | - | - | 13,544 | |
| Older adult health & wellbeing | - | 2,000 | - | - | 2,000 | |
| ______ | ______ | _ | _ | ______ | ||
| 13,544 | 2,000 | - | - | 15,544 | ||
| ______ | ______ | _ | _ | ______ | ||
| Restricted Funds | ||||||
| Minibus | 8,013 | - | (2,003) | - | 6,010 | |
| BBC Children In Need | - | 14,000 | (4,393) | - | 9,607 | |
| Big Lottery – Improving Lives | - | 44,393 | (44,281) | - | 112 | |
| Big Lottery – Young Start | 19,708 | 33,437 | (42,546) | - | 10,599 | |
| Dundee Bairns – Food & Fun | - | 1,075 | (1,193) | 118 | - | |
| DCC – Community Support & | ||||||
| Youth Fund | - | 9,625 | (2,307) | - | 7,318 | |
| DCC – Winter Grant (WG5) | ||||||
| Support Fund | - | 2,000 | (2,000) | - | - | |
| DCC – Youth & Family | ||||||
| Summer Provision | - | 1,904 | (1,904) | - | - | |
| DV&VA – Dundee Green | ||||||
| Health Partnership | - | 2,160 | (2,160) | - | - | |
| Essentia- Foundation Scotland | - | 3,000 | (3,000) | - | - | |
| Hillcrest Foundation | - | 5,000 | (2,590) | - | 2,410 | |
| Kids Cooking Club | - | 7,500 | (2,740) | - | 4,760 | |
| Mathew Trust | 10,000 | 10,000 | (20,000) | - | - | |
| McCarthy Stone Foundation | - | 3,000 | (3,000) | - | - | |
| NHS Tayside Community | ||||||
| Fund – Wee Forest Initiative | - | 9,500 | (6,038) | - | 3,462 | |
| Paths for All – SCSP | ||||||
| Open Fund | - | 15,000 | (14,675) | - | 325 | |
| The Access Foundation | - | 9,016 | (6,119) | - | 2,897 | |
| The Corra Foundation | ||||||
| Household Hardship Fund | 900 | - | (900) | - | - | |
| The Corra Foundation | ||||||
| Restricted Salaries | 12,275 | 8,000 | (7,264) | - | 13,011 | |
| ______ | ______ | _ | _ | ______ | ||
| 50,896 | 178,610 | (169,113) | 118 | 60,511 | ||
| ______ | ______ | _ | _ | ______ | ||
| Total | 71,361 | 208,230 | (192,375) | - | 87,216 | |
| ====== | ====== | ======= | ======= | ====== |
23
RockSolid Dundee
Notes to the financial statements (continued)
9 Reserves (continued)
Purpose of restricted funds
Minibus
Donation of minibus to the charity.
BBC Children In Need To support work for children and young people. Big Lottery – Improving Lives To fund the salaries of community workers and a minibus driver to support meals and activities addressing the cost of living crisis.
Big Lottery – Young start Salary and support costs.
Cash for Kids – Summer 2024 To provide activities for young people age 11-18 during the summer holidays for 4 weeks starting 1[st] July 2024.
Dundee Bairns
Support for holiday activities and food for local children.
Dundee City Council – To fund training, staff wages, room hire, minibus travel and other Community Support & Youth expenses to help youth develop skills and design community Fund projects. Dundee City Council – Winter Funding for the provision of hot food to RockSolid service users and food vouchers to families in need.
Dundee City Council – Winter Grant (WG5) Support Fund
Dundee City Council – Youth To supply food and activities for local children. Diversionary Activities Fund
Dundee City Council – Youth & To contribute to community support and youth diversionary activities. Family Summer Provision Dundee Volunteer & Volunteer Salary costs for community workers.
Dundee Volunteer & Volunteer Action – Dundee Green Health Partnership
Essentia- Foundation Scotland
Funds a weekly wellbeing group for young people facing challenges like poor housing, poverty and parental substance dependency.
Nourish the Nation - Foundation Scotland
To cover activities, food and staffing costs.
The Gannochy Trust Salary costs for a Youth Worker and to deliver a youth programme. Hillcrest Foundation Supports wellbeing activities and safe spaces to build resilience and provide support for community members. Kids Cooking Club To fund the kids’ cooking activity club. Mathew Trust Salary costs for Wellbeing Worker. McCarthy Stone Foundation To help fund community activities. NHS Tayside CF Salary costs towards the Community Health and Wellbeing Programme.
24
RockSolid Dundee
Notes to the financial statements (continued)
9 Reserves (continued)
NHS Tayside Community Innovation Fund – Wee Forest Initiative
To fund salary costs.
Paths for All – 1.4.24 to 31.3.25 To fund a community bus service for local transport, covering wages, fuel and support costs to provide safer and greener travel options. Paths for All – SCSP Open To fund a community bus service for local transport, covering wages, Fund fuel and support costs to provide safer and greener travel options. The Access Foundation Salary costs for the Digital Training Programme for the elderly. The Corra Foundation Funding for the distribution of cash and vouchers for low-income Household Hardship Fund households struggling with the Cost of Living crisis. The Corra Foundation A 5 period funding programme for the provision of Community Health Restricted Salaries & Wellbeing work by supporting salary and activity costs. The Hugh Fraser Foundation To provide services to older people, such as activity costs, and food. The Robertson Trust Salary costs towards the Youth Service. Trusthouse Charitable To cover salary costs of a youth worker. Foundation WM Sword
To deliver youth activities.
10 Analysis of net assets between funds
| Unrestricted | Designated | Restricted | ||
|---|---|---|---|---|
| funds | funds | funds | Total | |
| 2025 | £ | £ | £ | £ |
| Fixed assets | - | - | - | - |
| Current assets | 7,576 | - | - | 7,576 |
| Current liabilities | (7,576) | - | - | (7,576) |
| ______ | ______ | ______ | ______ | |
| Net assets at 30 September 2025 | - | - | - | - |
| ====== | ====== | ====== | ====== | |
| Unrestricted | Designated | Restricted | ||
| funds | funds | funds | Total | |
| 2024 | £ | £ | £ | £ |
| Fixed assets | - | - | 6,010 | 6,010 |
| Current assets | 16,545 | 17,749 | 73,716 | 108,010 |
| Current liabilities | (5,384) | (2,205) | (19,215) | (26,804) |
| ______ | ______ | ______ | ______ | |
| Net assets at 31 March 2024 | 11,161 | 15,544 | 60,511 | 87,216 |
| ====== | ====== | ====== | ====== |
25