## **THE SATURDAY CAFE CLUBS** ## **REPORT AND FINANCIAL STATEMENTS** **FOR THE PERIOD ENDED 31 MARCH 2025** **CHARITY NUMBER : SC046501** **THE SATURDAY CAFE CLUBS** **INDEX TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025** ||**Page**| |---|---| |Trustees’ report|3| |Independent Examiner’s Report|9| |Statement of Financial Activities|10| |Balance Sheet|11| |Notes to the Financial Statements|12| 2 **TRUSTEES’ REPORT** ## **THE SATURDAY CAFE CLUBS** ## **FOR THE PERIOD ENDED 31 MARCH 2025** **___________________________________________________________________________________** The trustees present their annual report and financial statements of the charity for the period that began 1 April 2024 and ended 31st March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with 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 accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16th July 2014. _STRUCTURE, GOVERNANACE, FINANCE AND MANAGEMENT_ ## **Objectives and Structure** The objectives of the Charity are defined in the Deed of Declaration of Trust and are as follows: - - To provide opportunities for play and fun for disabled children and young people who are Members of the organisation - To provide respite from care of the aforementioned disabled children and young people for the parent(s), care providers and extended support including siblings and extended families - To provide the necessary qualified staff, volunteers, facilities and equipment to promote play and fun in a healthy, safe environment which caters for the individual care, recreation and wellbeing of each Member - To advance the social skills and social development of Members in the provision of activities which challenge and stimulate, whilst providing play opportunities in a fun safe environment to promote independence and create a sense of interdependence in the Clubs - To fundraise to support the aims of the organisation - To co-operate with statutory and voluntary bodies to benefit and support the organisation’s aims and to do all things which are lawful to promote the organisations aims The Charity is structured to meet its objectives by providing high quality leisure and recreation services to children and young people with disabilities which: - Are affordable and accessible - Contribute to the social development of the child/young person, assisting them to develop their potential through play and socialising 3 ## **THE SATURDAY CAFE CLUBS** ## **TRUSTEES’ REPORT** ## **FOR THE PERIOD ENDED 31 MARCH 2025** **___________________________________________________________________________________** - Enable parents / carers and associated family to have short-breaks from their caring role to participate in activities of choice - Promote learning and development for staff / volunteers in the skills associated with the care and supervision of children / young people with disabilities in a safe, fun environment - Contribute to the wider community by supporting groups and services to deliver more accessible play / socialization provision for and with children / young people with disabilities The Charity has no desire to hold significant cash reserves and is structured in a way to ensure fiscal costs are minimal and seek grants to cover necessary expenditure. The small surplus for the period is shown on page 6, created in the main from fulfilling its commitments with no legacy or guaranteed income. All restricted funds received in the year were spent as directed and required. ## **Achievements and future developments** During the financial year ending 31 March 2025, The Saturday Café Clubs SCIO continued to make a significant contribution to the lives of children and young people with additional needs and their families. Our programmes provided vital opportunities for social engagement, learning, and recreation for participants, while offering valuable respite to carers and families. Across the year, the charity delivered a total of 765 hours of service, encompassing both respite for carers and meaningful leisure opportunities for children and young people. Our core programmes — The Saturday Café Club, Ultimate Sundays Club, and Ozzy’s Youth Club — collectively supported an average of 75 children and young people each week over 50 weeks of the year. In addition, our Café Holiday Clubs (CHC) continued to provide essential support during school holidays, offering an average of 40 places per day over a nine-week period. The CHC programme was supported through continued funding from Shared Care Scotland’s Better Breaks programme, enabling us to sustain high-quality, accessible respite provision throughout the school holiday periods. Complementing this, the Glasgow City Council Holiday Fund allowed us to enhance the offer by providing hot, nutritious meals and healthy snacks to all children and young people attending. Together, these funding streams strengthened both the impact and reach of our service, ensuring that families benefited not only from quality respite but also from improved food security and wellbeing outcomes. 4 ## **THE SATURDAY CAFE CLUBS** **TRUSTEES’ REPORT** **FOR THE PERIOD ENDED 31 MARCH 2025** **___________________________________________________________________________________** Demand for our services remains consistently high. During this financial period, we were able to offer places to 12 new members, yet our waiting list continues to grow as more families seek support. We plan to extend access further in 2025/26, with a view to onboarding additional members and exploring options to increase capacity where resources allow. While the financial environment has continued to be challenging, with increased costs and high demand across the sector, we have maintained our commitment to quality, inclusion, and sustainability. The Board and management team continue to monitor financial performance closely, explore new funding opportunities, and implement cost-efficiency measures to safeguard future delivery. Looking ahead, our priorities for 2025/26 include strengthening financial resilience, expanding service capacity, and continuing to invest in staff development and training to ensure our workforce remains skilled, supported, and equipped to meet the needs of our community. The organisation remains firmly committed to its charitable purpose of delivering inclusive, high-quality support for children and young people with additional needs, while providing essential respite for their carers and families. 5 ## **THE SATURDAY CAFE CLUBS** ## **TRUSTEES’ REPORT** ## **FOR THE PERIOD ENDED 31 MARCH 2025** **___________________________________________________________________________________** ## **Risk management** The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our exposure to the major risks, while recognising this as a significant ongoing challenge. ## **Reserves policy** The General fund represents the unrestricted funds arising from past operating results. It also represents the free reserves. The Trustees have examined the requirement to maintain free reserves and concluded that the most appropriate level is 6 months of unrestricted operational expenditure. This approximates to £24,400. At 31 March 2025 the General fund balance was £31,972. This is an improvement on last year and back to an target level. It remains important to note that much of the activity is supported by restricted funds. The balance of maintaining core services at a cost that exceeds unrestricted income so that anticipated restricted income can be serviced is challenging. The Trustees are mindful of the policy and when required will make appropriate adjustments in accordance with achieving the organisations objectives while managing financial risk. The Trustees are upbeat about the services overall and the continuing grant support. Running costs in terms of overheads and fixed costs are always kept as low as possible. ## **Structure, governance and management** ## **Governing Document** The Charity is controlled by its governing document, its Constitution. ## **Recruitment and appointment of new Trustees** Appointment of Trustees is governed by the Constitution of the Charity. ## **Induction and training of new and current Trustees** Most Trustees are already familiar with the practical work of the Charity. All new and current Trustees undergo a period of induction annually that covers Safeguarding of Children and Young People and other essential policy and practice matters. All Trustees hold a current PVG in relation to their post in the Charity. ## **Organisational Structure** The strategic direction of the Charity is managed by the Trustees who meet regularly to discuss results and make decisions regarding future developments. All Trustees give their time freely and no Trustee remuneration or expense was paid in the year. Assisting the Trustees are an Advisory Board consisting of service users. The Trustees have appointed a General Manager who plays a key role in the management of personnel and who is in charge of directing and controlling the Charity on a day-to-day basis. The General Manager is supported by an Operations Manager and a Development Manager Trustees and staff are required to disclose all relevant interests and register them with the Chair and General Manager and must withdraw from decisions where a conflict of interest arises or may arise. 6 ## **THE SATURDAY CAFE CLUBS** **TRUSTEES’ REPORT** **FOR THE PERIOD ENDED 31 MARCH 2025** **___________________________________________________________________________________** ## **Reference and administrative information** ## **Reference and administrative information** ## **Advisory Committee** Operated with rotational membership Charity Number: SC046501 ## Independent Examiner , KAL Accountants, 3 Baird Gardens, Blantyre, G72 0WT Bankers Bank of Scotland 7 THE SATURDAY CAFE CLITS TRUSTEES. REPORT FOR THE PERIOD ENDED 31 MARCH 2025 Trllstees, res ollsibilities in relation to the fiDallcial statements The charity trustees are responsible for preparin8 a trustees. annual report and fu￿nCIal State￿entS in accordance with applicable law and United KIn8d0￿ Accounti118 Standards (United Kill8dom Gellerally Accepted Accountin8 Practice). The law applicable to charities in Scotland requires the charity tr￿Stee$ to prepare lll]ancial 5tate￿ellt$ for each year which giN"e a lrne and fair i.iew of the state of affairs of the ch￿lty and of the incoming resources and aFvlication of resources, of the charity for that period. In preparing the fmancial statements. the tr￿teeS are required to.. select suitable accounting w>licies and then appty them consistentty: obseTh'e the methods and principles in the apph'cable Charities SORP. make judeements and estin￿teS that are reasonable and p￿￿ent. state whether applicable accounting standards hale been followe(L subject to any mataial depatffiwes disclosed and explained in the financial statemellts. prepare the fllwicial statements on the going concern basis unless it is inappropriate to presujne that the clwity will continue in business. The trnstees are res￿)nsIble for keeping proper accounting records that disclose with r&gsonable accuracy at any time the financial position of the clwity and to enable them to ensure tbal the financial statements con]ply with the Clwities and Trustee Ini'estment (Scotland) Act 2IXI5. the Ch￿￿ty Accounts (Scotland) Regulations 2006 (as amended). and the proiisions of the Trnst deed. They are also responsible for safeguardin8 tbe assets of the clwity and taking reasonable steps for the piei'ention and detection of fraud and other Arre8ularities. The trustees are reswnsible for the maintenance and inte8rity of the charity and financial infonnalion included on the charity's website. Legislation in the United Kingdom 80I"ernin8 the preparation and dissemination of financial statements may differ from le8islation Au other jurisdictions. ApproN"ed by the InLStees and signed on their behalf by: CHAIR of TRUSTEES Dated 1411012025 THE SATURDAY CAFE CLITS INDEPENDENT EK4MINER'S REPORT FOR THE PERIOD ENDED 31 MARCH 2025 I report on the accounts of the TI￿$t for the period ended 31 March 2025. ￿.hICh are set out on pages I to 13. Respective responsibilities of trustees and examiner The tharity's trustees are responsible foT the preparation of the accounts ill accordance the tern￿ of the Charities and Tn￿tee Ini"eslment (Scotland) 2005 Act and the CE￿itieS Accouots (Scotlalld) Regulations 2006. The charity's trnstees consider that an audit is not required for this year under Regulation 10(1) (a) to (c) of the Accouuts Regulations (Charity Accounts (Scotland) Regulations 2006) and that an inde[￿Ldent examination is needed. It is my responsibility to: TeTriew whether proper accounting records adequate for the pury)oses of the Ch￿]ty haTr"e been kept: exall]ine the accounts and reTriew ￿thether they are in agreement the accounting records: and to state whether the accoullts cowty with the ternts of the ChArity Aeeoullts (Scotlalld) Regulations 2006 and the body's founding deed. state whether particlllar Jnatters hai'e come to our attentio Basts of Independent eianthier's report My examtnation ￿'aS canied out in accordance the requirements of the Ch&ity Accounts (Scotland) Reeulations 2006. An exa￿inatiOn Includes a rei.iew of the accountine records kept by the charity and a conu)arison of the accOl￿t8 presented with those records. It also includes consideration of any unusual Atell￿ or disclosures in the accounts. and seeking explanations from you as tn￿tee$ concerning any such n￿rters. The procedures undertaken do not proi'ide all the elidence that would be required in an audit: and collsequently we do not express and audit opinion in the ￿]eW 8ii.en by the accoullts. Independent exAminer's stAtement According to the best of knoTh.ledge and belief and in accordance u'ith the infOrn￿tiOll and explanations gii.en to us. the balance sheet and income and expenditure account and notes thereon hai"e been properly prepared froin the accounting records. are in agreement thw¥ith and con]ply the tern￿ of the Clwity Accounts (Scotland) Regulations 2(K)6 and the iK)dy's founding deed. No matter has con]e to our att￿tion that gil-es us reasonable cause to beliei-e that in any n]aterial respect the Tequireu]ents to keep accounting records and prepare accounts in accordance Th"ith the 2005 Act and 2006 Accouuts Regulations hai"e not been met and there are no n]atters that Th'ould require additional disclosure or attention in gaining a propeT ullderstatLdins of the accoullts. 1511012025 Date: ## **THE SATURDAY CAFE CLUBS** ## **INCOME AND EXPENDITURE ACCOUNT** ## **INCORPORATING THE STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE PERIOD ENDED 31 MARCH 2025** |Notes
**Incoming Resources**
Donations and legacies
Activities in furtherance of the
charity's objects:
Club subscriptions
2
Activities for generating funds:
Fundraising initiatives
3
Investment income
Bank interest
Sundry income
Total incoming resources
Cost of generating funds
Net incoming resources available
for charitable application
**Charitable expenditure**
Costs of activities in furtherance
of charitable objectives:
Project expenditure
4
Management and administration
5
Total charitable expenditure
Total resources expended
**Net Incoming/(Outgoing) Resources**
**b/f**
**Fund balances at 31 March**
**2025**|General
Funds
£
15,493
53,286
-
-
-
68,779
-
68,779
42,154
6,689
48,483
48,483
19,936
12,036
31,972|Restricted
Funds
£
124,906
-
-
-
-
124,906
-
124,906
120,770
-
120,770
120,770
4,136
10,455
14,591|Total
2025
£
140,399
53,286
-
-
-
193,685
-
193,685
162,924
6,689
169,613
169,613
24,072
22,491
46,563|Total
2024
£
87,940
38,329
50
-
-| |---|---|---|---|---| |||||126,319
-| |||||126,319| |||||141,581
5,710| |||||147,291| |||||147,291| |||||(20,972)
43,463| |||||22,491| 10 THE SATIIiDAY CAFE CLITBS BALA￿CE SHEET AS AT 31 MARCH 2025 2025 2024 Notes CIIUiENf ASSETS: Prepa￿llent$ Cash at ballk and in hand 48.363 48.363 24.291 24.?91 CREDITORS: knounts falling due within one year 1.81X) 1.800 TOTAL ASSETS LESS CITRREhT LLiBILTtIES 46.563 22.491 NET ASSETS 46.563 22.491 FLThDS General fi￿￿8 Restricted funds 31.972 14.591 12.036 10.455 46.563 22.491 1411012025 The fU￿]cIal statements were approN"ed and authorised for issue by the T[￿Stee$ on.............. .. and si8ned on their behalf by: Trustee Tn￿tee li ## **THE SATURDAY CAFE CLUBS** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of accounting** The accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards. The accounts have been prepared to conform to the Charities Accounts (Scotland) Regulations 2006, the recommendations of the Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 2007) and the Financial Reporting Standard for Small Entities (effective April 2008). The principal accounting policies are set out below. ## **Income** Donations and collections are included in the year in which they are receivable, which is when the charity becomes entitled to the resource. Interest receivable is included in the Statement of Financial Activities in the year in which it is receivable. ## **Expenditure** All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. ## **Fund Accounting** The name of each fund is detailed in note 8. ## **2. CLUBS** |Subscriptions to Clubs
**3**
**FUNDRAISING INITIATIVES**
Community activity and family events|**2025**
**£**
53,286
53,286
**2025**
**£**
-
-|**2024**
**£**
38,329| |---|---|---| |||38,329| |||**2024**
**£**
50| |||50| 12 ## **THE SATURDAY CAFE CLUBS** ## **NOTES TO THE ACCOUNTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2025** ## **4. PROJECT EXPENDITURE** |Club running costs
Wages
Event costs
Rent|**2025**
**£**
41,773
105,355
5,951
9,845
162,924|**2024**
**£**
29,663
100,108
1,965
9,845| |---|---|---| |||141,581| Restricted funds are separately identified in note 8 to the accounts while the trustees' report gives a fuller explanation of the work carried out. ## **5. MANAGEMENT AND ADMINISTRATION** |Volunteer costs
Subscriptions
Training
Accountancy fees
Insurance
Professional fees
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**
**YEAR**
Accruals and deferred income
Other creditors|**2025**
**£**
906
-
1,500
-
4,283
6,689
**2025**
**£**
1,800
-
1,800|**2024**
**£**
373
1,186
-
1,500
706
1,945| |---|---|---| |||5,710| |||**2024**
**£**
1,800
-| |||1,800| 13 ## **THE SATURDAY CAFE CLUBS** ## **NOTES TO THE ACCOUNTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 MARCH 2025** ## **7. FUNDS** |At 1 April 2024
Income for the year
Expenditure for year
At 31 March 2025|**General**
**funds**
**£**
12,036
68,779
(48,843)
31,972|**Restricted**
**funds**
**£**
10,455
124,906
(120,770)
14,591|**Total**
**£**
22,491
193,685
(169,613)| |---|---|---|---| ||||46,563| ## **8. RESTRICTED FUNDS** |Glasgow City Council - Community &
Playscheme
The True Colours
Anderson Strathearn McDoanld Foundation
The Robertson Trust
Shared Care Scotland - Café Holiday Club
National Lotter Community Fund|**Brought**
**Forward**
**Income**
**£**
**£**
-
56,037
-
4,750
455
-
10,000
10,000
-
34,970
-
19,149
10,455
124,906|**Expenditure**
**£**
56,037
159
455
10,000
34,970
19,149
120,770|**Carry**
**Forward**
**£**
-
4,591
-
10,000
-
-| |---|---|---|---| ||||14,591| Importantly, while some projects of the Charity are not technically restricted spending is directed as best fit with donors thoughts where this is indicated and we were delighted to receive every single donation nomatter the size. 14