REGISTERED CHARITY NUMIER.. SC045565 R¢ ort of Ihe Trustees and Unauditcd F inancial Sial¢m¢nls for Ihc Ycar Lnded 31 M(Irch 20?5 rur SLIO WR Accounlanls Bank ChanibL'r5 31 'fhe Square ('. umni)ck Aj'rshire KA18 IA-r N.l.C.E scio Conienis of the Financial Siaternenls for the Year Ended 31 March 20?5 Page Report of Ihe Trusle¢s Independent Examiner's Report Statement of Financial Aclivitie5 Balance Sheel Notes to Ihe Financial Stalemenls 6 10 14 Detailed Sialement of Financial Activities 15 10 16 N.l.C.F. scio Re rt of ihe Trusiees for lh¢ Year F.nded 31 March ?0?5 STRUCTURE. GOVERNANCF. AND MANAGEMF.NT Organi5alional slruclure The chariry's management is Ca￿led oui b). Ihe rclevanl Irusiccs io achiev¢ the objLclives decided al boar charity has one fvll lime Projeci Developmeni Officer ￿h0 assists the board on meeling iheir objcciivcs. rncelings. The RF.FF.RF.NCF. AND ADMIYISTRATIVF. I)F.TAILS Ri'xislercd Chariti number SC045565 Principal addre55 Acrcdalc John Allan Drive Cuinnock. A)'rshire KA18 iACI Triisleef Independenl F,xAminer i.'R Accountanls Bank Chambcrs 31 'fhe Square Cumnock Aj'rshire KAIY IAI Approi'ed b). order of ihe board ol trustees on . and Signed on its behalf by.. Page ? Inde cndcnt l..iaminerfs Re scio rt to the Truslees or Independenl examiner's report lo Ihe Iruslees of N.l.C.F. ISCIO I rcport to ihL charity trusices on my examinalion of the accounis of N.l.C.E (SCIO) (the Trus1) for the Jcar ended J l Mdrch 202). Reiponsibilitie5 and blsis of repori A% Ihe charilv iruslees of the Trusl l'ou are responsible for the preparaiion of the accounts in accordance H'iih the rLquir¢m¢nls of IhL Charilics Acl 2011 ('the Aci.). I rcport in respccl of my examination of Ihe Trusi's accounls carried oul under Seciion 145 of ihe Act and in Scclion 130 of Ihe Aci.. or Ihe accounts do nol accord M'iih thos¢ rLcords', or Ihe accounts do noi comply wilh the applicable r¢quircmcn15 concerning ihe forni and conieni ofac unis sel out iii Ihe Chariiies (Account.% and Repons) Regulalions ?￿8 vihcr Ihaii an!. rcquiiLincnl thai Ihc account5,givc a rruc and fair ￿ iew which is noi a n)aiier considered &$ pan of an independenl Cxdmintilion. I hav¢ no concern5 and have comc acros5 no other matters in conneclion wilh ihe e¥aminaiion io which atteDlion should be drdwn in Ihis rewrt in ordLr to enable a prop¢r undersianding of Ihe accounts lo bc rcachcd. WR Accounlant5 Elank Lhambers 31 '1'he Squdre Cumnock A>'rshire KA18 IA-I- l)ale'. Pagc 3 N.l.C.E scio Statement of Financial Aclivilies for ihe Year Ended 31 March ?025 31.3.25 Total funds 31.3.24 Total funds Unr¢slricled fund Restricted funds Notes INCOME AND F.NDOWMF.NTS FROM t)onJiions and IL'gacies 193.568 19),569 290.999 Invcsimeni income Other income 1.783 475 1,783 475 925 75 Total 195.826 195,8?7 291,999 EXPENDITURE ON Raising funds 46.192 46.192 41.957 Charitable acttvities General 118,739 ,655 120.394 49,9?3 Oiher 74,559 Total 164,931 1,655 166.586 166,439 NET INCOMEI(EXPEliDJTURE) 30.895 {1.654) 29,241 125.560 RECONCILIATION OF FUNDS Total funds broughi forward 112,736 457.953 570.689 445,129 TOTAL FUNDS CARRIED FORWARD 14i.631 456.299 599.930 570,689 The notes fomi part of these financial siaiements Page 4 N.l.C.E scio Balancc Sheei J l March ?0?5 31.3.25 Toial fund5 Unresiricied fund R¢slricl¢d funds Total runds Noles FIXF.D ASSETS l-angiblc assels 47,9?5 434,894 482,819 476,593 CURRF.NT A.SSF.TS l)Lbiors Cash ai bank and in hand 1.080 14.694 1.080 136.096 ?1.40? 11?.640 15.774 ?1.402 137.176 112.640 CRF.TrITORS Ain()unl.% fall in8 due within one year {20.067) (20.065) (18.544) NET CURRENT ASSF.TS 95.707 71.404 94.096 TOTAI. ASSF:TS LF.S.S CURRF.YT I.IAIIII.ITIF. 143.631 456.298 599.930 570,689 NF.T A4i.¢iF.T 456.?98 599.930 -570,689 FIJNDS l Jnr¢slricled funds RcslTiLlcd fund5 143,632 456.?98 112.736 457.9$3 TOTAL FUNDS 599.930 570,689 'l-he financial slaiemen15 were approved b). the Board of Tru.stees and auihoriscd for issue on and ikcrc SilTncd c)n its bLhalf bi.: The noies forni part of these financial stsiements Page 5 N.l.C.E scio Noies i(} the }-. inancial Stdl¢ments for the Year l..nded 31 Miirch ?0?5 ACCOUNTING POLICIF.S Basis of preparing the financial statements 'rhe Truslecs prescnt ihiir report and accounts for Ihe year ended 31 March 2021. 'I'he accounts have been prepared in accordbiregale all cost rcldlLd io IhL' calcgory. Wherc costs cannot bc dirL'Lily aitribuFd lo particular headiiigs IliL'y hiive beL'n all(?Latcd 10 activilic'5 on il basi5 con5isILni with Ihc usi, of rLsourc¢s. TanRible fixed assets l)cpreLiation is providL'd al the followin&) annual ralcs in ordcr lo wrilc off each assel over ils e51imate¢ useful life. l)cprcciation 05 providcd al (he following annual rales in order tu write L)ff each asscl over 115 u.sclul cronoinic life.. Plant ciiid Illiiihiii¢'ry' I.'IAlurL'.% aiid filting?S L orr)pulLf LquipillLnl I 00/0 %lrK2iglil line p.a. I 00/0 sifiiigiht lili¢ p.a. 33 33D/o slrdighi linc p.a. Tttxalion 'I'hc Lli(Irily is exL'inpi from lax on its charitablc aclivities, Fund accounting UnrL'siricted funds can be used in accordance with Ihe chariiablc objcclives at Ihc discretion of thc tru ees. Reslricied funds can only be used for particular restricted purposes wiihin thL' objects of the charil Irise when SPLcilied by Ihc donor ()r whcn fund% ar¢. rdiscd for particular rcslriLlcd purp05CS. Rcslrictions I, urthcr explanalion ofihe nalurc and purpose of each fund is includcd in Ihe nolcs lo Ihe financi(Il slatdments. Page 6 continued... N.l.C.E scio Note5 to the F inancial Stateinents - continued ror the Year Ended 31 March 20?5 INVESTMENT INCOME 31.3.25 Deposit account inlerest 1,783 925 TRUSTEES, REMUNERATION AND BENEFITS There were no Irust¢es' remuneration or other benefits for the year ended 31 March 2025 nor for'ihe year ended 31 March 20?4. Tru5tees' expenses There M'ere no truslees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 Mprch 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIF.S Unreslricled fund Reslricled funds Total INCOME AND ENDOWMENTS FROM Donaiions and Icgacies 100,577 190.4?2 290.999 Inveslmenl income OihL'r incvme 925 75 925 75 Total 101,577 190,42? 291,999 EXPENDITURF. OIY kili5ing funds 37,957 4.000 41.957 ChaTilable actil'ities General 39,297 10,626 49.9?3 Other 27,169 47,390 74.559 Total 104,423 62,016 166.439 NET INCOME/(F.XPENDITURF.) (2,846) 1 ?8,406 125,560 RF.CONCILIATION OF FUNDS Toial lunds broug?ht fon¥'ard 115.581 329.548 445,129 TOTAL FUND.S CARRIED FORWARD 112.735 457.954 570.689 Page 7 coniinued... N.l.C.E scio Noles lo the Financial Sialemenis continued for ihe Year Ended 31 March ?0?5 TANGIBLE FIXED ASSETS Improvemenis to propcrty Freehold property Plani and machinery COST Ai l April 2024 Additions 108.000 280.954 6,?10 Ai 31 March ?025 108.000 280,954 6,210 DEPRECIATION Ai l April 2074 Charge for yL'ar ?.408 601 2.538 414 Ai 31 March 2025 3.009 NET BOOK VALUE Ai 31 Nlarch ?0?5 108.000 277,945 3,258 Ai 31 March 2024 108.000 278.546 3.67? Fixtur¢s and rittings Motor vehicles Compuler equipment Totals COST Ai l April ?014 Addilions 106.478 23,040 14,175 ?.989 518.806 23,040 Ai 31 March 2025 129,518 14.175 2.989 541.846 DF.PRECIATION Ai l April ?0?4 Charge for J'ear ?8.516 1?.95? 5.810 ?.941 42.213 16,814 Ai 31 March ?025 41.468 8.645 2.953 59.027 NET BOOK VALUF. Ai 31 March ?0?5 88,050 5.530 36 482,819 Ai 31 March ?024 77.962 8.365 48 476,593 Page 8 continued... N.l.c.r.. scio Notes 10 the Financial Sialemenls - conlinued for the Year Ended 31 March 20?5 DEBTORS: AMOUNTS FALLIIWG DUE WITHIN ONE YEAR 31.3.25 31.3.24 •* Suspense accouni 1.080 CREDITORS: AMOUNTS FALLING DUF. WITHIN ONF. YEAR 31.3.?5 31.3.24 Bank loan5 and overdrafts (see noie 8) 'l-rade crcdilors 'I'axalion and social security Other credilors 18.574 306 188 997 17.052 306 188 998 20.065 18.544 LOANS An analysis of Ihe malurity of loans is given below: 31.3.25 31.3.24 Amounts falling due within on¢ year on demand.. 114ink ovcrdrafts 18.574 17,052 Page 9 continued... N.l.C.E scio Nolcs lo ihe F inancial siaicmenls - coniinued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS Nel movemenl in funds At 31.3.25 At 1.4?4 Unrestricled funds CIener31 fund 112,736 30,896 143.63? Restricted funds Robcrtson -I'ru5t Minerals Trust Gym Grant 9.179 9,179 {410) 5.755 26,090 41,646 150,903 {414) 5.755 Coalfield regeneration F.AC grant Aw'ard5 For All SPEN GEr Shirc Housing STV Appeal Nalional l.ortery Grani Keep Scotland Beautiful Cloihw'orkers Foundation Qi(Irficld We5t()n Tcsco 9CC Scollish l.and Fund Megans Space (irant 41.646 150,915 5.333 17.499 3,498 2,000 4,490 6,017 30,000 ?0.000 500 7.307 108.000 {12) (6?8) 17,499 ?.897 2,000 4.490 6,017 30,000 20,000 500 7,)07 108,001) 19,7?0 (601) 457,953 (1.655) 4.56.?98 TOTAL FUNDS 570,689 29,241 599.930 Net movement in funds. included in the above are as follows.. Incoming resourLes Rcsources expended l Movement in funds Unrestricted fund5 GenL'ral lund 195,826 (164.930) 30,896 Restricted funds M incrdls 'frusi LAC gjranl Awards For All shire 14ousing (414) (i?) (6?8) (602) (414) (6?%) (601) (1,656) (1,655) TOTAL FUNDS 195.8?7 (166.586) ?9.241 Page 10 ooniinued... N.l.C.E scio Notes to Ihe Financial Statements - continued ror Ihc Year r.ndcd 31 March ?0?5 MOVTr.MENT IN FUNDS- conlinued Comparatives for movement in funds Nel movcmeni in funds Al At 1.4?3 Unrestricted funds Gci)Lral fund 115,581 (?,845) 112.736 Restricled funds Robenson'frusl Minerals I'rusl Ci)'m (irant scvo CoaifiLld regeneralion I.-AC grant Award% l.or All SPEN (iLF Shire I lousing s'rv Appeal Naiional LoiiLry (irant Foundalion Scotland Keep Scotland Bcautiful L Ivi41¥()rkLrs I'ouiijalion (i(Irficld Wc51on 15.000 417 5.755 ?6.090 41.646 140,131 5.961 19.686 4.100 2.000 7,?45 5,000 6.017 30,OQO ?0,000 (5,8?1) (413) 9,179 5,755 ?6.090 41,646 150.915 5,333 17,499 3,498 10,784 (6781 {? 1871 (602) (? 755) (5.000) 4,490 6,017 30.000 ?U,Olill 500 7,307 108,000 19.770 9CC Scullish I,and Fund ML'gans SpaLc Gr