REGISTERED COMPANY NUMBER: SC044474 (Scotland)
REGISTERED CHARITY NUMBER: CSI)01323
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
ror
Romano IAV
The Kelvtn Partnership Ltd
Chartered Accountants
The Cooper Building
505 Great Weslern Road
Glasgow
G12 8HN

Romano Lav
Contents of the Financial Statements
for the Yegr Ended 31 March 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
12 to 20
Detailed Statement of Financial Activities
21 to 22

Romano Lav
Report of the Trustees
for the Year Ended 31 Mareh 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 March 2025. The Iruslees have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Praclice
applicable to charities preparing their accounts in accordance with th¢ Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019).
OWECTIVES AND ACTIVITIES
Objeetives and aims
The organisation's purposes are:
a) The prevention or relief of poverty among members of the Roma communities living in Scotland
("the Roma Communities )'
b) The advancement of citizenship and community development among the Roma Communities.
c) The advancement of the arts and culture, and in particular raising awareness, understanding and
appreciation of Roma culture among the local communities in Scotland.
d) The advancement of public participation in sport, and with reference to encouraging members of the
Roma Communities to participate in sports activities.
e) The provision of recreational facilities, or the organisation of recreational activities with the object
of improving the conditions of life for the public at large (including member5 of the Roina
Communities)"
The advancement of education, and in particular supporting training andlor work experience for
members of the Roma Communities with the object of improving their employability.
g) The promotion of racial harmony, and in particular seeking to address issues of prejudice and
discrimination against members of the Roma Communities:
h) The promotion of equality and diversity, with a view to addressing social exclusion suffered by
members of the Roma Communtties. and
i) The relief of those in need among members of the Roma ComEnunities. by reason of age, ill-health,
disability, financial hardship or other disadvantage. l and such tha¢ for the avoidance of doubL the
organisation may further the above purposes by providing financial andlor other support to
organisation (whether incorporated or unincorporated) which pursue one or more of the above
purposes andlor initiatives. projects and events which advance one or more of the above purposes.
ACHIEVEMENTS AND PERFORTrtANCE
Charitable aclivities
Over the past year, Romano Lav has delivered a wide range of activities advancing our charitable aims of
challenging the racism, discrimination and disadvantage experienced by Roma communities in Glasgow.
Our work continues to be rooted in a youth-led, rights-based approach, with Roma young people and
community members playing central roles in shapin& delivering and leading our programmes.
This reporting year marked a significant milestone for the organisation with the opening of Scotland and the
UK'S first Roma Cultural Centre. The centre has strengthened our ability to deliver consistent accessible
and high-quality activity. while providing a safe, welcoming and culturally affinntng space for Roma people
to gather. learn, organise and celebrate.
Across the year, our activities supported hundreds of Roma community members tlirough cultural events.
youth leadership programmes, wellbeing groups, participatory research, advocacy, training and dir¢¢t
support. Alongside this, we worked wilh partner organisations, schools and public bodies to improve
understanding of Roma communities and promote inclusion.
Page

Romano Lav
Report of the Trustees
for the Year Ended 31 March 2025
Community Catalysts
Our Community Catalyst programme continued to support Roma young people to develop leadership skills,
confidence and a strong understanding of their rights. We worked with young people across different stages
of tlie programme, supporting tliem to deepen their learning and disseminate it wtthin tlieir communities and
beyond.
Catalysts played leading roles in planning and delivering cultural events, campaigning activity and research.
They co-planned and delivered a Festival of Social Action, curated film screenings and panel discussions,
and supported public-facing conversations on housing, education and anti-racism. They also supported
Living Rent's campaign for affordable housing, delivering speeches at public actions that drew directly on
their rights-based learning and lived experience.
Several Catalysts undertook further skills developmenL including first aid training with the Scottish
Ambulance Service. One young Roma woman progressed tnto a Trainee Community Worker role after three
years in the programme. demonstrating the long-term leadership pathway the programme supports. Two
Catslysts collaborated with the Glasgow Open Justice Centre and a local secondary school teacher to
co-produce a scoping report on barriers to education for Roma childr¢n, contributing their lived experience
to legal research and policy discussion. Another Catalyst was invited to speak at a Holocaust Memorial Day
event in the Scottish Parliament.
The programme also supported creative responses to rising anti-Roma racism. Following a highly racialised
incident affecting a Roma family in Leeds, Catalysts worked with a scriptwriter to develop a short film
challenging hostile narratives. While the decision was taken not to release the film publicly due to safety
conceFns, the process enabled young people to apply their rI￿ltS learning to real-world events and develop
reporting and storytelliiig skills.
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Romano Lav
Report of the Trustees
for the Year Ended 31 Mareh 2025
Cultur21 calendar of events
International Roma Day
Inteniational Roma Day has been celebrated annually in Cinvanhill since 2n14 the day e.ele.hrates Roma
culture while raising awareness of the issues Roma people continue to face.
This year's celebration w&$ one of our largest to date. Roma young people from the Community Catalyst
programme and Community Renewal Rom Romeha delivered powerful speeches rooted in their human
Tights learning, alongside invited speakers. Around 200 people took part in the parade through Govanhill,
followed by a celebration attended by over 300 people, featuring tradilioiial food, music and dancing. The
event was co-planned with Community Renewal
Roma Genocide Memorial Day
We commemorated Rorna victims of the Hol(xaust on 2 AUgL￿, holding the ceremony at the Roma Cultural
Centre for the first time before processing to Queen's Park lo visit the Roma Geno¢Fde memorial stone
installed in 2019. Around 50 people attended, including Roma and non-Roma community members. The
prograrnme included a film screening.. speeches, poelry and music. with Roma young people leading key
elements of the event and linking historical persecution to contemporary human rights.
St NiehoAas Day
St Nicholas Day remains a central part of our cultural calendar. This year marked the first celebration
hosted al the Cultural Centre. Over 200 cliildren and their families attended, with each child receiving a gift.
Using our comrnunity vehicle, staff also delivered presents to families unable to attend events, bringing the
total number of children r¢a¢hed to 246.
The Rom4 Cultural Centre
After more Ihan ten years of community-based work, Romano Lav realised a long-held goal with the
opening of Scotland's first Roma Cultural Centre. The centre houses exhibitions Celebrating Roma culture
and a growing community archive produced by and for the community. It also functions as a community
hub. offering vital social and recreational space and supportiiig a range of activities.
The centre was launched in June 2024 with a celebrdtion allended by approximately 120 people. featuring
film. live music. dancing and speeches from invited guests including Turner Prize-nominated Roinani artist
Delaine Le B&s and our founder
Since opening, the centre has enabled improved delivery across all areas of our work. It has supported
stronger participation, increased dignity and privacy for wellbeing activities, deeper community ownership.
and greater inter-community cohesion. The space has already becoine a focal p)int for Roma identity, pride
and collective action.
Women's wellbeiug and International Women's Day programme of events
We ¢ontinu¢d our programme of wellbeing and empowernient activities for Roma women, providing safe,
supportive and culturally affirniing spaces focused on mental wellbeing, confidence-building and social
coiinection. Activities in¢luded regular wellbeing sessions as well as an exp￿ided programme of events to
mark Inlemational Women's Day.
Page 3

Romano Lav
Report of the Trustees
for the Year Ended 31 March 2025
This year, Intemational Women's Day developed into a series of interconnected events celebrating Roma
women, addressing gendered discrimination, and promoting human rights tE￿ough creative and accessible
approaches. Activities included a wellbeing event, a young women's empowern]ent workshop, a film
screening, and a Roma-led f&8hion show hosted at the Roma Cultural Centre.
A Central feature of the programme was Romane Phenia Sar Jag Phabol ("Roma Sisters are the Burning
Fires"), a fashion show created in response to the increasing demonisation of Roma women, particularly
those wearing traditional dress in public and online. The event sought to counter harniful stereotypes by
centring pride, visibility and celebration.
The show was entirely Roma-led and brought logether 25 Roma women and girls &8 Inodels, supported by
friends, family and the wider community. Traditional dress was presented as a source of cultural pride and
identlty. Human rights education was woven throughout the programme in accessible ways, with references
to specific articles of the Human Rights Act and speeches delivered by Roma young leaders highlighting
equality, dignity and ¢mpowernierkt.
The impact of the programme was multi-layered. Young women gained confidence and visibility, older
women engaged for the first time wtth rights-based learning. and staff and volunteers developed new skills
in curatorial and archival practice. Infomial learning took place backstage, with intergenerational
conversations around rights, culture and shared experience.
Across the wider wellbeing programme, women consistently reported increased confidence, reduced
isolation and improved mental wellbeing. The availability of the Cultural Centre significantly improved
dignity, privacy and comfort. enabling women from different Roma communities to participat¢ together and
strengthening soctal cohesion.
Men's wellbeing groups
We continued to deliver wellbeing groups for Roma men, focusing on peer learning, ESOL. cooking and
social connection. These sessions brought together men from different Roma communities and supported
integration, confidence-building and mutual support. The programme benefited from the involvemenl of a
university Student placement, which strengthened delivery capacity while supporting skills development for
staff and volunteers.
Participatory Action Researeh
Building on a long-standing partnership with The Poverty Alliance. Romano Lav continued to deliver
Participatory Action Research (PAR) that places Roma lived experience at the centre of evidence-building,
learning and action. This work supports Roma community members, particularly young people, to develop
research skills whtle generating robust, rights-based evidence lo influence policy and practice.
During the year, Roma community researcher5 worked alongside The Poverty Alliance to investigate issues
relating to houstng and the local environment, areas consistently identified by the community as major
ba￿lerS to rights-realisation. Four young Roma researchers received training and ongoing support in human
Tights. research methods, policy engagement and communications. Using a participatory, rights-based
approach. the researcliers designed and delivered surveys and interviews with Roma residents in Govanhill,
engaging 45 community members.
The research explored lived experiences of housing condttions, overcrowding, insecurity, landlord practices
and the impact of environmental conditions on wellbeing. Researchers were supported to analyse findings
collectively and to situate personal experience within wider structural and human rights frameworks,
strengthening their understanding of how inequalities are produced and maintained.
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Romano Lav
Report of the Trustees
for the Year Ended 31 March 2025
Beyond data collection, the PAR process has been equally focused on learnin& confidence-building and
roules to influence. Roina researchers have been working wtlh The Povety Alliance to identity MSPS.
councillors and other stakeholders to share findings and advocate for change. This has supported young
people to see how their knowledge and experience can contribut¢ directly to policy conversations, and to
develop the confidence to engage with decision-makers.
Community archive, heritage and education work
We continued to develop our community archive and cultural heritage work, with a strong focus this year on
ethical refleclion, skills development and education. Staff and cotnmunity memkrs undertook archive
Iraining to strengthen our approach to collecting, preserving and sharing Roma histories in ways that are
safe, community-led and responsive to the current climate of rising racisrn.
Roma young people participated in storytelling workshops, building skills in documenting and creatively
sharing cultural lieritage. Archive material also featured in scliool-ba5ed learning aiid cultural eveiits,
supporting Roma cli11d￿li a]Id young people to see their history and culture valued in educational settings.
A key piece of this work was our ongoing collaboration with ￿ on
comrnunity storytelling and cultural education. Working with pupils aiid tlieir l<uiiilies. we suppoiied the
ollection of Iradilional stories and folktales shared across generations. This resulted in the publication of
the community folktsles book We Tell Stories: The Chicken King and Other Tales, which celebrates the
rich oral storytelling traditions of Roma and other communities in Govanhill.
The projecl created opportunities for children to see their family stories reflected in print. strengthening
cultural pride and intergenerational connection. It also supported teachers and pupils to engage wilh Roma
culture in a positive and meaningful way, contributing to greater understanding and inclusion wilhin the
school commiinity.
The book and wider storytelling work have since been used as cultural resources within our programmes
and shared with visiting artists and partners, reinforcing the role of storytelling as a powerful t£￿1 for
cultural visibility, education and community cohesion.
CineRomo Film FestlVAI 2024
In August 2024, Romano Lav co-curated the second edition of CineRoma, the UK'S first Roma film
festival, in partnership wilh Offline Cinema (formerly known as GAMIS). CineRoiiia is a tllree-day festival
showcasing a diverse range of films made by and featurlng Roma people, exploring ihemes such
self-perceptioii, identity: history and syste￿$ of power. The festival was co-curated with Roma young
people. enabling them to shape screening choices and contribute to programme development. strengthening
their creative and cultural leadership. The opening film screening featured Cannen, No Fear of Freedom. a
powerful documentary aboui Roma wornen's activism and freedom, paired with collaborative work from the
Romano Lav-led Roma Youth Filmmaking Group. This feslival provided a unique platforni for Roma
voices in cinema and deepened community engagement with film as a medium for cultural expression and
rights-based storytelling.
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Romano Lav
Report of the Trustees
for the Year Ended 31 March 2025
Community vehicle
Acquiring our first community vehicle has been transformative for the organisation and the coinmunity we
serve. It has removed a long-standing barrier to participation by enabling free transport to cultural events,
wellbeing activities and days out. The vehicle has supported school engagement, enabled musicians and
dancers to travel with equipment, facilitated delivery of furniture and essential items, and allowed staff to
deliver Christmas gifts to families unable to attend events.
Unexpectedly, the vehicle has also be¢oine a vital link for Roma communities outside Govanhill, including
supporting participation from the Polish Roma community in Clydebank and assisting families at times of
bereavement. Overall, it has reduced isolation, strengthened inclusion, and made delivery of our work more
efficient and accessible.
FINANCIAL REVIEW
Financial review
Total income received in the year was £163,790 {2024..£140,802) which mainly consisted of grant awards.
whilst expenses were £162.182 (2024.. £130,205) resulting in an accounting surplus of £1,608 {2024:
£10,597). Total funds at the balance sheet date were £49,253 (2024 .£47,645) consisting of £28,480
(2024..£45,533) unrestricted funds and £20,773 (2024..£2,112) restricted funds. The balance of restricted
balance funds are monies received kfore our year end for specific charitable activities, which will be spent
in subsequent accounting period.
Reserves policy
The trustees continue to closely monitor the Charity's finances, with the agreed policy objectives of
securing the future of the Charity's work and projects by establishing a working reserve to provide at least 3
months full operational costs, and maximising funds available to promote and support the Roma
communities.
STRUCTURE, GOVKRNANCE AIYD MANAGEMENT
Governing document
Romano Lav ('the charity,) is a recognised Scottish Charitable Incorporated Organisation (SCIO) (No.
SC044474. governed by its Memorandum and Articles of Association. The company was registered with
OSCR on 3 December 2013.
Recruitment and appointment of new trustees
The trustees are Scottish Charitable Incorporated trustees for the purposes of charity law. The
Memorandum and Articles of Association contain clear and specific guidelines that outline the processes
and procedures for the appointment of the trust¢es.
Induetion and training of new trustees
New members of the Board are provided with an initial information pack containing: previous minutes of
Board Meetings and literature associated with the business of the charity. The Trustee's
receive
appropriate training by attendance at development days and Goveman¢e training.
Page 6

Romano Lftv
Report ofibe Trnstees
for the Year Ended 31 March 2025
STRUCTURE, COVERNAF4CE AND MANAGEMEKr
Rlsk management
Trustees of the cltsrity have d¢volved to the operations responsibility to (kvelop, Maintain and rep￿t on a
Risk Register for the organisation in order to ensure:
Regular review of the risks that the organisation rnay face (at least quarterly)
The establishment of syst¢ms and procedures to mitigate identifi¢d risks
The implementation of proceduffs deSi￿d k) minimise any potential impact on the charity should
those risks materialise
Regbtered Compny number
SC044474 (Scotland)
Registered Charity number
CSOOI 323
Registered office
Trnstees
Indepepd¢Dt ExAmiDer
The Kelvin Parts]ership Ltd
Chartered Accountants
Th¢ C(￿per Building
505 Great We5tem Road
GJ&sgow
G12 SHN
Approved by order of the board of tTUStees on 18 December 2025 and sign¢d on its behalf by:
Page 7

Indcpendent Examiner's Report to the Trustees of
Romano Lav
I report on the accounts for the year ended 31 March 2025 set out on pages nine to twenty.
ResPLYtive responsibilities of trustees and eiamfiner
The charity's irustees are responsible for the preparation of the accounts in accordance with the temis of the
Charities and Trustee Investment (Scotland) Act 2005 and the Charilies Accounts (Scotland) Regulations
2006 (as amended). The charity's trusiees consider that tli¢ audit requirernent of Regulaiion 10(IXa) to (c)
of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required
under Section 44(1)(c) of the Act and io stale whether particular matters have come to my attention
Basis of the independent examiner's report
My examination was catTied out in accordance with Regulation I l of the Charities Accounts (Scotland)
Regulations 2006. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
ilems or disclosures in the accounts, and seeking explanations from you as trustees concerning any such
matters. The procedures undertaken do noi provide all the evidence that would be required in an audiL and
consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with iny examination, no matler has come to my attention .
( l) wliich gives me reasonable cause to believe thal in any material respec( the requirements
to keep accounting records in accordance wttli Section 44(1)(a) of the 2005 Act and Regulation 4 of
the 2006 Accounts Regulations; and
to prepare accounts which accord with the accoLmting records and to 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 understsnding of the
accounts to be reached.
The Institute of chartered Accounlants in England and Wales
The Kelvin Partnership Ltd
Chartered Accountants
The Coopcr Building
505 Great Western Road
Glasgow
G12 8HN
18 December 2025
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Romano Lav
Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted
fund
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
15.030
15,030
17,316
Charitable aetivities
Charitable Activities
34,501
109,900
144,401
23,486
Other trading a¢tivities
4,359
4,359
Total
53,890
109.900
163,790
140,802
EXPENDITURE ON
Charitable activities
Charitable Activities
70,943
91,239
162,182
130,205
IET INCOMEI(EXPENDITURE)
(17,053)
18.661
1,608
10.597
RECONCKLIATIO]Y OF FUNDS
Total funds brought forward
45.533
2,112
47,645
37,048
TOTAL FUNDS CARRIED FORWARD
28,480
20,773
49.253
47,645
The notes fonn part of these financial statements
Page 9

Romano Lav
Balanee Sheet
31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted
fund
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
11,908
10,573
22,481
10,040
CURRENT ASSETS
Cash at bank
18,661
10,200
28,861
39,861
CREDrroRS
Amounts falling due within one year
(2,089)
(2.089)
(2,256)
NET CURRENT ASSETS
16,572
10,200
26,772
37,605
TOTAL ASSETS LESS CURRENT
LIABILITIES
28,480
20.773
49.253
47.645
NET ASSETS
28,480
20,773
49,253
47,645
FUNDS
Unrestricted funds
Restricted funds
28.480
20,773
45,533
2,112
TOTAL FUNDS
49,253
47.645
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring thal the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
The notes fonn part of these financial statements
Page 10
continued..

Rom*Do IAV
Bal4Dee Sheet- eontlau
31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject lo the srnall companies regime.
The financial statements were approved by the Board of Tnjstecs and authorised for i&8ue on
18 December 2025 and were signed on its behalf by:
The notes forni part of these fjnancial stslements
Page 11

Romano Lav
otes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
These financial statements have been prepared in accordance wtth Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in tlie UK and Republic of Ireland
(FRS102). The financial statements have also been prepared in accordance with the Charities
Accounts(S¢otland) Regulations Act 2006 and the Charities and Trustee Investment (Scotland) Act
2005.
The charity is a public benefit entity as defined by FRS102.
The accounts are prepared in sterling, which is the functional currency of the group. Monetary
amounts in these financial slatements are rounded to the nearest pound.
The accounts have been prepared under the historical cost convention. The princtpal accounting
policies adopted ar¢ set out below. These policies have been consistently applied to all periods
presented.
Critical accounting judgements and key sources of estimation uneertainty
In the applicalion of the charity's accounttng polftcies. 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 assumpttons 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 ar¢ 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 affecls both the
urrent and future periods
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be recetved and the amount can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the ¢v¢nt that a donation is subje¢t to conditions that require a level of
perfornEance before the chartty is entitled to th¢ funds, the income is deferred and not recognised
until either those conditions are fully met of the fulfilment of those conditions is wholly within the
control of the charity and it is probably that those conditions will be fulfilled in the reporting period.
Income from government and other grants, whether capital" or revenue" grants is recognised when
the charity has entitlement to the funds, any performance Conditions attached to the grants have be¢n
met. it is probable that the incom¢ will be received, and the amount can be measured reliably and is
not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria for
income recognition are met.
Pag¢ 12
continued...

Romano Lav
Notes to the Finaneial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - eontinued
Expenditure
Liabilities are recognised as expenditure as soon &$ ther¢ is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlernent and tlie amount of the obligation can be measured reliably. Expenditure is
accounted for on an a¢¢ruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs ¢annot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Governance costs
Governance costs (which are included as a component of support costs (in accordance with SORP)
comprise all costs involving the public accountability of the charity and its compliance with
regulation and good practice. These costs include those related to constitutional and statutory
requireirkents, external scrutiny (aud&t or independent examination).
Tangible flxed assets
D¢pr¢¢iation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Improvements to property
over the temi of the lease
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accountRng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the natu￿ and purpose of each fund is included in the notes to the financial
statements.
Going Concern
The Trustee5 are obliged to consider the appropriateness of the going concern assumption when
preparing the financial statements. The trustees are satisfied that funding for 2023-24 is adequate to
¢nsure the viability of the charity. Consequently, the Trustees believe that there are no material
uncertainties affecting the charity's ability to continue as a going concern and, accordingly, the
financial statements are prepared on a going concern basis.
Financial instruments
The charity has elected to apply the provisions of Section I I 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all its financial instruments.
Financial instruments are recognized in the charity'5 financial statements when the charity becomes
party to the contractual provisions of the instrument.
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continued...

Romano Lav
Notes to the Financial Statements - continued
for the Year Ended 31 Mareh 2025
ACCOUNTING POLICIES - continued
Financial assets and liabilities are only offset, with the net amounts presented in th¢ financial
statements, when there is a legally enforceable right to set off the recognised amounts and there ts an
intention to settle on a net basis or to realtse the &sset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised ¢ost using the
effective Rnterest method unless the arrangement constitutes a financing transaction is measured at
tlie present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets. other tlian those held at fair value through profit and loss, are assessed for indicators
of impaiment at each reporting end date.
Derecognition of financial assets
rinancial assets are derecognised only when the contractual rI￿lts to the cash flows from the asset
expire or are Settled. or when the charity transfers the financial assct and substantially all the risks
and rewards of ownership to another entity, or if some significant risks and rewards of ownership are
retained but control of the asset has transferred to another party that is able to sell the &sseÉ in its
entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilitie5 and equity instruments are classified according to the substance of the
contractual arrangements entered into. An equity instrument is any contract that evidences a residual
interest in the assets of the charity after deducting all of its liabilities.
Basic financial liabilities
B&sic financial liabilities. including creditors and loans are initially recognised at transaction price
and are subsequently carried at amortised cost, using Ihe effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business frorn suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities.
Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short term
liquid investment with original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within borrowing in current liabilities.
Provisions
Provisions are recognised where a legal or constructive obligation has been incurred which will
probably lead to an outhow of resources that can be reasonably estimated. Provisions are recorded
for the estimated ullin]ate liability that is expected to arise, iaking into account the time value of
money where material.
A contingent liability is disclosed where the existence of the obligation will only be confinned by
future events, or where the amount of the obligation cannot be measured with reasonable reliability.
Contingent assets are not recognised but are disclosed where an inflow of economic benefits is
probable.
Page 14
continued...

Romano Lav
Notes to the Financial Statements - continued
for the Year Ended 31 Mareh 2025
OTHER TRADING ACTIVITIES
31.3.25
31.3.24
Venue Hire
4,359
NET INCOMEI(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.3.25
31.3.24
Depreciation - owned assets
17,635
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
COMPARATIVES FOR THE STATEMEiYf OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
Totat
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,316
17,316
Charitable activities
Charitable Activities
38,240
85,246
123,486
Total
55,556
85,246
140.802
EXPENDITURE ON
Charitable activkties
Charitable Activities
32,184
98,021
130,205
NET INCOMEI(EXPENDITURE}
23,372
(12,775)
10,597
RECOIYCILIATION OF FUNDS
Total funds brought forward
22,161
14,887
37,048
Page 15
continued...

Romano Lav
Notes to the Financial Statements - continued
for the Year Ended 31 Marth 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- Continued
Unrestricted
Restricted
fund
funds
Total
funds
TOTAL FUNDS CARRIED
FORWARD
45,533
2,112
47,645
TANGIBLE FIXED ASSETS
Improveinents
to
Motor
vehicles
Computer
equipment
property
Totals
COST
At l April 2024
Additions
10.040
19.882
10,040
30,076
8,695
1,499
At 31 March 2025
29,922
8,695
1,499
40,116
DEPRECIATION
Charge for year
14.961
2,174
500
17,635
NET BOOKVALUE
At 31 March 2025
14,961
6.521
999
22,481
At 31 March 2024
10,040
10,040
CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Other creditors
Accruals and deferred income
1.489
600
1,656
600
2,089
2,256
Page 16
continu¢d...

Romano Lav
Notes to the Financial Statements- continued
for the Year Ended 31 Mareh 2025
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows..
31.3.25
31.3.24
Within one year
Between one and five years
28,000
28,000
28,000
56,000
56,000
84,000
MOVEMENT IN FUNDS
Net
movement
in futEds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
45,533
(17,053)
28,480
Restricted funds
Equality and Human Rights Fund
Awards for All
St Nicholas Care fund
Clothworker's Foundation
Foundation Scotland
The Robertson Trust
6,817
(2,112)
863
6,823
2,520
3,750
6.817
2,112
863
6,823
2,520
3,750
2,112
18,661
20.773
TOTAL FUNDS
47.645
1,608
49,253
Page 17
continued..

Romano Lav
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS - continued
Net movement in funds, included in tlie above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
53,889
(70,942)
(17,053)
Re$tri¢ted funds
Equality and Human Rights Fund
Awards for All
Seven Friends foundation
St Nicholas Care fund
TC Young
Amnesty International
Clothworkevs Foundation
Foundation Scotland
The Robertson Trust
73,598
(66,781)
(2,112)
(1,320)
(1,214)
{3,050)
(4,981)
(8,177)
(2.355)
(1,250)
6,817
(2,112)
1,320
2,077
3,050
4,981
15.000
4,875
5,000
863
6,823
2,520
3,750
109.901
(91.240)
18,661
TOTAL FUNDS
163,790
(162,182)
1,608
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
22,161
23.372
45,533
Restricted funds
Wellbeing
The National Lottery
Sported
Glasgow City Council (Let's Grow
Together)
Awards for All
9,892
1,054
500
(9,892)
(1,054)
(500)
3,441
(3,441)
2,112
2,112
14,887
(12,775)
2.112
TOTAL FUNDS
37,048
10.597
47,645
Page 18
ontinued...

Romano Lav
Notes to the Financial Statements - continued
for the Year Ended 31 Mareh 2025
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in Ihe above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
55,556
(32,184)
23,372
Restricted funds
Wellbeing
Equality and Human Rights Fund
The National Lottery
Sported
Glasgow City Council (Let's Grow
Together)
Awards for All
Scottish Government (DHNB)
(9,892)
(73.598)
(1,054)
(500)
(9,892)
73,598
{1,054)
(500)
(3,441)
(6,536)
(3,000)
(3,441)
2,112
8,648
3,000
85,246
(98.021)
{12,775)
TOTAL FUNDS
140,802
(130,205)
10,597
GCVS Well-being Fund to fund a 14 week well-being programme for Roma women centred
around mental well-being. craft based skill building and togetherness. A booklet detailing the
outcomes of the proj ect will also be produced, as well as a community fashion show to celebrate the
achievements of the women. Activity took place in the following financial period.
Equality and Human Rights Fund our core funding following the end of the PEC fund. Main
events funded in this period were St Nicholas Day and International Women's Day. Main activity
funded in this period w&8 the first ph&se of our rights-b&8ed Community education programrne
(recruitment of 12 Roma young people. liaison with 8 partner organisattons and indtviduals to
produce the programme, which r an for 8 weeks) and outreach work around COP 26.
The National Lottery Fund to provide support to families most affected by the cost of living
risis. Alongside cash and vouchers being distributed to these familie5, a weekly baby supplies
delivery service to 40 fa milies over a 14 week period. The fund helped 1190 people.
Sported Fund - to support young people get more involved in football.
Glasgow City Council (Let's Grow Together) Fund to fund the creation of planters and
equipment to aElow local Roma people to grow their own fruits and vegetables, as well a5 provide
growing opportunities for community members out side our space.
Awards for All to empower young Roma people to participate in creating a short film and
co-curating a Roma film festival.
Scottish Government (DHNB) - lo support young people with travel costs to attend the annual Dikh
He Na Bister conference in Krakow, Poland to participate in learning about the Roma Gcnocide and
Human Rights.
Page 19
continued..

Romano Lav
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for tlie year ended 31 March 2025.
11. RELATED PARTY TRANSACTIONS
No trustees received remuneration or expenses in the year to 31 March 2024 (2023 - £nil)
12. LIABILITY OF MEMBERS
The charity is a SCIO and has no share capital. The members do not have any liability in the event of
winding up.
Page 20

Romano Lav
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
15,030
17,316
Other trading activities
Venue Hire
4,359
Charitable activities
Grants
144,401
123,486
Total incoming resourees
163,790
140,802
EXPENDITURE
Charitable activities
Wages
Staff Travel
Extemal Staff
Interpreting
Materials
Venue Hire
Communtty Activities
Volunteer Expenses
Rent and rates
fnsurance
Stationery
Office Sundries
Board Staff Training & Development
Payroll Maintenance
Support Workers
Bank Charges
Website/IT
TelephonelInt¢met
Staffing
Grant payments
Donations
External Facilitation
Catering
Emergency payments
Motor expenses
Professional Fees
Carried forward
57,843
45.943
185
4,897
100
1,312
1,114
20,437
757
14,060
389
511
858
810
373
5.292
142
468
353
12,888
1.093
750
6,558
1,881
8,134
600
95
3.144
1,163
19,482
728
28.048
1,084
715
642
1.193
1.035
116
490
674
10,701
50
4,496
5,052
300
2,080
3,916
143,647
129,305
This page does not fonn part of the statutory financial statements
Page21

Romano Lav
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
CharÉtable activitles
Brought fonvard
Improveinei)ts to property
Motor vehicles
Computer equipment
143,647
14,961
2,174
500
129,305
161,282
129,305
Support eosts
Governance costs
Endependent examiner
900
900
Total resources expended
162.182
130,205
Net income
1.608
10,597
This page does not form part of the statutory financial statements
Page 22