COMMUNITY ALLIANCE TRUST LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31-Mar-25
Company registration Number SC392279 Charity Number SC043998
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COMMUNITY ALLIANCE TRUST LTD
The Trustees, who are directors for the purposes of the Companies Act, present their report and financial statements of the charity for the year ended 31 March 2025.
Reference and Administrative Information
Charity Name: Community Alliance Trust Ltd Charity Registration Number: SC043998 Company Registration Number SC392279 Registered Office and The White House operational address 70 Niddrie Mains Road Edinburgh EH16 4BG Members of the Board Carlos Castilla Kenneth Macaskill Sandra McKlintock Paul Steven Independent Examiner Peter Mulholland Chartered Accountant Milbank Eddleston PEEBLESSHIRE EH45 8QP Bankers The Co-operative Bank Head Office P.O. Box 101 1 Balloon Street Manchester M60 4EP
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COMMUNITY ALLIANCE TRUST LTD TRUSTEES REPORT YEAR ENDED 31 MARCH 2025
Structure Government and Management
Governing Document
The organisation is a charitable company limited by guarantee. The company was established on 8 May 2013, under a Memorandum & Articles of Association which established the objects and powers of the charitable company and it is governed under the Articles of Association. In the event of the company being wound up members are requested to contribute an amount not exceeding £ 1.
Recruitment and Appointment of Trustees
The charity is managed by a voluntary Project Board of Directors elected annually, which comprises 5 members. The board is the ultimate decision making body of the company.
Trustee Training
Upon appointment Trustees are given a summary pack of all their duties and responsibilities. No formal training is provided, but through the Senior Coordinator the Trustees are kept fully aware by regular updates on the changes to charitable law.
Risk Management
The Trustees have examined the major strategic business and operational risks which the charity faces and confirm that the systems in place enable regular reports to be provided so that the necessary steps can be taken to minimise any potential risks.
Organisational Structure
The Board is the ultimate decision-making body, but the "day to day" running of the charity is delegated to the Business Manager, who is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. This includes supervision of the staff team.
Objectives of the Charity
Objectives and Activities
The company has been formed to benefit the community of Greater Craigmillar which comprises the area covered by the map in Appendix 1.
The Community Alliance Trust will be a development trust operated by a board of local people people committed to the regeneration and development of Greater Craigmillar.
- i) to provide within Greater Craigmillar recreational facilities or organise recreational activities, with the object of improving conditions of life for the persons for whom the facilities or activities are primarily intended
ii) to advance citizenship and/or community development (including the promotion of civic responsibility and the promotion of the voluntary sectors and/or the effectiveness of charities)
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COMMUNITY ALLIANCE TRUST LTD TRUSTEES REPORT (CONT'D) FOR THE YEAR ENDED 31 MARCH 2025
REVIEW OF DEVELOPMENTS AND ACHIEVEMENTS
The Community Alliance Trust (CAT) established to benefit the people of Greater Craigmillar community through social enterprise and funded projects. This year has been exceedingly difficult with only minimal grants and donations. Consequently, we made use of our limited reserves to sustain most of CAT’s activities as follows.
Community Food Initiative
Green House Pantry offering affordable food including free fruit and vegetables to members over this year. Unfortunately, after losing core funding in 2023 we have been unable to secure grants for the cost of staff, rent, and utilities. Sadly, it was therefore decided that CAT could not sustain this service in its current form beyond April 2025.
Community Gardening
Out Community Garden Projects continued to operate and held gardening sessions at the White House and The Inch, supplying produce to the Green House Pantry as well as to other local community food initiatives. CAT successfully secured funding through a Community Led Lottery grant to develop a new community garden at Niddrie Mill. This project will commence in 2026.
Volunteering
Volunteers played a significant part in the Pantry and Garden activities, and we would not have been able to achieve the success we have without their valuable input. They turned out rain, shine, and everything in between to support their community.
Community Building
We are the custodian of The White House which is home to two tenants: IntoUniversity and the White House Community Café. We operate on an open-door policy and continue to facilitate welfare and benefit advice with our partners CHAI, Social Security Scotland and Citizens Advice Edinburgh. During the year more than three hundred people accessed these services.
Community Engagement
The Neighbourhood Alliance, now under the CAT umbrella, is continuing to support a number of Neighbourhood Groups. Over thirty neighbourhood meetings took place in Niddrie House, Bingham, Magdalene, and Greendykes as well as seven walk-abouts in Niddrie House, Bingham, Magdalene, and Newcraighall. We also attended several consultations related to regeneration activities.
Partnerships
Collaboration took place with our partners CHAI, Citizens Advice Edinburgh, Social Security Scotland, City of Edinburgh Council, Create, Sandy’s Community Centre and Edinburgh Food Social to deliver a range of services over the year.
Community Development
We are leading on the development of a new place-based initiative for Greater Craigmillar called the East Synergy Group which brings together around 28 third sector organisations operating in the area. The plan is to work collaboratively to bring funding and resources to the area. Already a collaborative initiative to deliver an event called Craigmillar Camp Fire was delivered by several ESG partners.
Financial review
The charity made a Deficit of £ 31,530 during the year. The balance of funds at 31 March 2025 is £ 24,130 of which unrestricted funds are £ 20.141
Reserves Policy
The main policy is to hold sufficient funds for three months' activity, in the event of withdrawal of key funding. This will give the charity time to evaluate its course of action and also provide for staff redundancies.
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COMMUNITY ALLIANCE TRUST LTD TRUSTEES REPORT (CONT'D) FOR THE YEAR ENDED 31 MARCH 2025. Responsibilities of Trustees
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming and outgoing of resources for the year then ended. In preparing those financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently:
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping proper accounting records which 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 Companies Act 1985. The Trustees are also responsible for safeguarding the assets of the company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Members of the Board
Those Members of the Board, who are Trustees for the purposes of charitable law, who served during the year, and up to the date of this report are set out on page 1,
Approved by the Board and signed on their behalf by:-
Secretary S GQw. DATE 12/03/2026
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COMMUNITY ALLIANCE TRUST LTD YEAR ENDED 31 MARCH 2025
Independent Examiner's Report to the Trustees and Members of The Community Alliance Trust Ltd
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 7 to 13
Respective responsibilities of trustees and examiner
The charity 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 Regulation10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) ( c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements: > to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
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.
Peter Mulholland Chartered Accountant Millbank Eddleston EH45 8QP
…………
19/03/2026
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COMMUNITY ALLIANCE TRUST LTD
Statement of Financial Activities (Including Income and Expenditure Account) for the year ended 31 March 2025
| Notes | 2025 | 2025 | 2025 | 2024 | |
|---|---|---|---|---|---|
| Incoming Resources | £ | £ | £ | £ | |
| Incoming resources from generated | **Unrestricted ** | Restricted | Total | Total | |
| funds | |||||
| Grants | 2 | 19,989 | 19,989 | 61,045 | |
| Donations | 3,750 | - | 3,750 | 3,415 | |
| Rent Received | 64,882 | 64,882 | 39,580 | ||
| Sundry Income | 5,992 | 5,992 | 3,562 | ||
| _ | __ | __ | __ | ||
| Total Incoming Resources | 74,624 | 19,989 | 94,613 | 107,602 | |
| Resources Expended | |||||
| Costs of generating funds | |||||
| - Costs of Generating Voluntary Income | |||||
| Charitable Activities | 3 | 78,827 | 47,316 | 126,143 | 101,355 |
| __ | __ | __ | __ | ||
| Total Resources Expended | 78,827 | 47,316 | 126,143 | 101,355 | |
| __ | __ | __ | __ | ||
| Net Movement in Funds/(Deficit) for the year | (4,203) | (27,327) | (31,530) | 6,247 | |
| Transfers | - | - | |||
| Balance at 1 April 2024 | 24,344 | 31,316 | 55,660 | 49,413 | |
| __ | __ | __ | __ | ||
| Balance at 31 March 2025 | 20,141 | 3,989 | 24,130 | 55,660 | |
| __ | __ | __ | __ | ||
| __ | __ | __ | __ |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
The pages on 8 to 10 form part of these financial statements
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COMMUNITY ALLIANCE TRUST LTD BALANCE SHEET AT 31 MARCH 2025
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | |||||
| Investment | 8 | 100 | 100 | ||
| CURRENT ASSETS | |||||
| Cash at bank and in hand | 52,045 | 79,043 | |||
| __ | __ | ||||
| 52,045 | 79,043 | ||||
| CREDITORS: Amounts falling due | |||||
| within one year | 9 | 28,015 | 23,483 | ||
| __ | __ | ||||
| NET CURRENT LIABILITIES | 24,030 | 55,560 | |||
| __ | __ | ||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 24,130 | 55,660 | |||
| __ | __ | ||||
| __ | __ | ||||
| FUNDS | |||||
| Restricted | 10 | 3,989 | 31,316 | ||
| Unrestricted | 10,11 | 20,141 | 24,344 | ||
| __ | __ | ||||
| 24,130 | 55,660 | ||||
| _ _ |
_ _ |
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director' responsibilities:
-
. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
-
. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and with the Financial Reporting Standard for Small Entities (effective April 2008)
These accounts were approved by the directors and are signed on their behalf by:-
SECRETARY
12/03/2026
……………………………
The notes on pages 8 to 10 form part of these financial statements
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COMMUNITY ALLIANCE TRUST LTD
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting Policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.
(a) Basis of Accounting
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
(b) Fund Accounting
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Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
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Restricted funds are subject to restrictions on the expenditure imposed by the donor or through the terms of an appeal.
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(c ) Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
-
Voluntary Income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
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Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
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Investment income is included when receivable.
(d) Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
-
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
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Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for the beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit fees and costs linked to the strategic management of the charity.
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COMMUNITY ALLIANCE TRUST LTD
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| 2 | GRANTS RECEIVED | 2025 | 2025 | 2025 | 2025 | 2024 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| **Unrestricted ** | Restricted | Total | Total | |||
| Scottish Government | - | 51,575 | ||||
| RIBS | - | 300 | ||||
| Edinburgh Council | 10,000 | 10,000 | - | |||
| Foundation Scotland | 7,452 | 7,452 | - | |||
| Church Action | 500 | 500 | - | |||
| Sainsbiry's | 500 | 500 | 8,764 | |||
| Newcraighall Grant | 1,537 | 1,537 | ||||
| - | ||||||
| _ | _ | _ | _ | |||
| - | 19,989 | 19,989 | 60,639 | |||
| _ | _ | _ | _ | |||
| _ | _ | _ | _ | |||
| 3 | Total Resources Expended | |||||
| Basis of | 2025 | 2024 | ||||
| allocation | Total | Total | ||||
| Costs directly allocated to activities | £ | £ | ||||
| Staff Salaries | direct | 66,796 | 43,043 | |||
| Professional Fees | direct | 1,248 | 400 | |||
| Charitable Activities | direct | 21,058 | 9,595 | |||
| Support Costs allocated to activities | - | |||||
| Premises | floor area | 36,113 | 41,203 | |||
| General Administration | usage | 279 | 3,038 | |||
| Other costs | direct | 649 | 580 | |||
| _ | _ | |||||
| 126,143 | 97,859 | |||||
| _ | _ | |||||
| _ | _ | |||||
| 4 | Net Incoming Resources for year | 2025 | 2024 | |||
| £ | £ | |||||
| This is stated after charging | ||||||
| Accountants Fee | 400 | |||||
| 5 | Staff Salaries | 2025 | 2024 | |||
| £ | £ | |||||
| Staff Costs were as follows:- | ||||||
| Salaries and Wages | 64,570 | 42,663 | ||||
| Employers NI | - | - | ||||
| Pension | 2,226 | 380 | ||||
| _ | _ | |||||
| 66,796 | 43,043 | |||||
| _ | _ | |||||
| _ | _ | |||||
| No employee received emoluments | of more than £ 60,000. | |||||
| The average number of employees | during the year, calculated on the basis of | full time | ||||
| equivalents was as follows:- | ||||||
| 2025 | 2024 | |||||
| Employee | ||||||
| 5 | 4 |
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COMMUNITY ALLIANCE TRUST LTD
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6 TRUSTEES' REMUNERATION
No member of the Board received any remuneration, and no
expenses were reimbursed, during the year.
7 TAXATION
As a charity, Community Alliance Trust Ltd is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
| arisen in the Charity. | |||
|---|---|---|---|
| 8 | INVESTMENT | 2025 | 2024 |
| £ | £ | ||
| Community Alliance Trading Enterprises | 100 | 100 | |
| (Wholly owned Trading Subsidiary) | ____ | ____ | |
| ____ | ____ | ||
| 9 | CREDITORS: Amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Neighbourhood Alliance | 5,741 | 5,741 | |
| Sundry Creditors | 15,542 | ||
| Accruals | 2,200 | ||
| ______ | ______ | ||
| 5,741 | 23,483 | ||
| __ ____ |
__ ____ |
10 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| General | Restricted | 2025 | 2024 | |
|---|---|---|---|---|
| Funds | Funds | £ | £ | |
| Investment | 100 | - | 100 | 100 |
| Current Assets | 20,041 | 32,004 | 52,045 | 79,043 |
| Current Liabilities | (28,015) | (28,015) | (23,483) | |
| __ | __ | __ | __ | |
| 20,141 | 3,989 | 24,130 | 55,660 | |
| __ | __ | __ | __ | |
| __ | __ | __ | __ |
11 Restricted Funds
The income funds of the charity include restricted funds comprising the following unexpended balance of donations and grants held for specific purposes:
| At 1 April | Incoming | Outgoing | At 31 March | ||
|---|---|---|---|---|---|
| 2024 | Resources | Resources | Transfers | 2025 | |
| £ | £ | £ | £ | £ | |
| Scottish Government | 31,316 | 31,316 | - | - | |
| Edinburgh Council | 10,000 | 6,011 | - | 3,989 | |
| Foundation Scotland | - | 7,452 | 7,452 | - | - |
| Church Action | 500 | 500 | - | ||
| Sainsbiry's | - | 500 | 500 | - | - |
| Newcraighall Grant | - | 1,537 | 1,537 | - | - |
| __ | __ | __ | __ | __ | |
| 31,316 | 19,989 | 47,316 | - | 3,989 | |
| __ | __ | __ | __ | __ | |
| __ | __ | __ | __ | __ |
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COMMUNITY ALLIANCE TRUST LTD INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
| INCOME | 2024 | 2023 | ||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Grants Received | 19,989 | 61,045 | ||
| Donations | 3,750 | 3,415 | ||
| Rent Received | 64,882 | 39,580 | ||
| Sales | 5,992 | 3,562 | ||
| _ | _ | |||
| 94,613 | 107,602 | |||
| EXPENDITURE | ||||
| Gross salary | 66,796 | 43,043 | ||
| Rent and Rates | 4,395 | 22,548 | ||
| Insurance | 735 | 670 | ||
| Heat and Light | 27,288 | 18,655 | ||
| Repairs and Renewals | 3,695 | 1,582 | ||
| Telephone | 389 | 451 | ||
| Project Costs | 18,418 | 7,626 | ||
| Administration | 279 | 4,952 | ||
| Cleaning and Sundry | 260 | 614 | ||
| Travel and Expenses | 1,103 | 717 | ||
| Training | - | |||
| Accounts and Professional Fees | 1,248 | 400 | ||
| Grant - Newcraighall | 1,537 | |||
| _ | _ | |||
| TOTAL EXPENDITURE | 126,143 | 101,355 | ||
| __ | __ | |||
| (DEFICIT)/SURPLUS FOR YEAR | (31,530) | 6,247 | ||
| __ | __ | |||
| __ | __ |