Report of the Trustees and
Independently Examined Financial Statement For The Year Ended
31 March 2025
For
Barrhead Men's Shed SCIO
SC046746
Voluntary Action East Renfrewshire SCIO
60 Busby Road
Clarkston
East Renfrewshire
G76 7AT
Scotiish Clk8rity. SC028103
Barrhead Men’s Shed SC046746
**Contents of the Financial Statements For the Year Ended 31 March 2025**
||Page|
|---|---|
|Report of the Board of Trustees|3 to 5|
|Report of Independent Examiner|6|
|Statement of Receipt and Payments|7|
|Statement of Balances|8|
|Notes to the Accounts|9 to 11|
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Barrhead Men’s Shed SC046746
## **Report of the Trustees For the Year Ended 31 March 2025**
The Barrhead Men’s Shed charity trustees present their report with the financial statements of the Charity for the year from 1[st] April 2023 to 31[st] March 2025. The trustees have adopted the provision of the statement of balances for Payment and Receipt Accounts by Independent Examination.
## **Registered Address**
Barrhead Men’s Shed SCIO Unit 3 9 Robertson St Barrhead G78 1QW
## **Trustees**
## **Structure and Governance**
Barrhead Men’s Shed SCIO is a Scottish Charitable Incorporated Organisation registered on 26[th] July 2016 and is governed by a constitution.
The SCIO has a double tier structure with the trustees elected from the membership at an AGM. There must be a minimum of 3 and a maximum of 10 trustees. The trustees have meet once per month.
Membership is open to adults from near East Renfrewshire who can contribute to achieving the objects of the charity.
## **Objectives and Activities**
Purpose of the Barrhead Men’s Shed SCIO
The relief of those in need by reason of age ill health disability financial hardship or other disadvantage.
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Barrhead Men’s Shed SC046746
**Report of the Trustees For the Year Ended 31 March 2025**
**Charitable Objects** The purpose of the organisation is to provide recreational facilities and advance the social needs, health and wellbeing of men of all ages and backgrounds living in East Renfrewshire and surrounding areas by
- Creating, developing and maintaining a facility namely a men’s shed;
- Offering opportunities for men in the East Renfrewshire area to meet, and undertake creative, physical, purposeful and recreational activities of their choice;
- Reducing the isolation of men in the area thus contributing to their physical and mental wellbeing;
- Developing the capacity of men in the East Renfrewshire area to share their skills and knowledge with others in the community.
## **Statement of Main Activities in relation to these Objectives**
Our principal physical activity remains woodworking; sometimes on communal projects, which are often commissioned; and sometimes on members’ own projects.
We have a small model railway layout which continues to evolve.
We have small groups involved various crafts, including textile working, various constructions involving our laser cutter.
## **Statement of main achievements of the charity during the financial period**
We have replaced a central heating boiler, recarpetted our kitchen, and replaced a set of aging chairs
We amalgamated our 4 electricity supplies down to 2 to reduce standing electricity charges Surplus funds have been deposited on a 1 year fixed term until a long lease, promised by our landlord replaces our existing short term lease.
A craft group started renting space from us for one afternoon per week.
We continued to have success with a stall at a local cattle show, and other outlets where we advertise our presence
A couple of our projects have attracted particular attention:- a refurbishment of a donated model of HMS victory intended for display at the Erskine retirement hospital: and a refurbishment of a traditional coffin bier now displayed in a local undertaker’s window.
## **Plans for the Future**
Existing activities will remain.
We will undertake a thorough review and replanning of the layout of our premises to increase working and storage space; simplify dust and swarf removal and generally improve
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Barrhead Men’s Shed SC046746
## **Report of the Trustees For the Year Ended 31 March 2025**
the efficiency and convenience of our building. The hope is that we will have a long lease in place by the time our deposited funds mature to help fund the renovation
We will continue to review of our procedures and share management and maintenance tasks to become more resilient against changes in our membership
## **Financial Review**
Our financial intention is to have a business income (sales and members contributions) sufficient to cover running costs other than rent, which the local authority has agreed to waive: any capital expense being dependent on other funds being available.
We have increased our financial reserves, but this is largely because we had lottery funding left over to pay utility bills.
This year our business income matches our running costs within one or two hundred pounds We continue to attract grants from local charitable funding schemes, which we use to purchase new or improved equipment
As mentioned above we have savings on fixed deposit which will earn some interest while we wait on the long lease promised by the local council, before we invest the money in improving our offering to the men of East Renfrewshire
## **Statement As To Disclosure Of Information To Independent Examiner**
So far as the Board of Trustees is aware, there is no relevant information of which the Independent Examiner is unaware.
## **ON BEHALF OF THE Board of Trustees:**
**Date……11/12/25……………………………………**
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Barrhead Men’s Shed SC046746
## **31 March 2025 Report of the Independent Examiner to the Board of Trustees of Barrhead Men’s Shed SCIO**
I have examined the financial statements of Barrhead Men’s Shed SCIO for the year ended 31 March 20245on pages Seven To Eleven.
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(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.
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 by the charity 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 accounts
In the course of my examination, no matter has come to my attention
1. 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 9 of the 2006 Accounts Regulations
have not been met.
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Date:** 11/12/25
## **Relevant qualification:** BA
**Address:**
60 Busby Road Clarkston East Renfrewshire G76 7AT
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Barrhead Men’s Shed SC046746
## **Statement of Receipt and Payments For the Year Ended 31 March 2025**
|**Receipts**|Unrestricted|Restricted|Total for period|Total last year|
|---|---|---|---|---|
|Donations|£521||£521|£325|
|Grants||£828|£828|£5,061|
|Fundraising|£6,070||£6,070|£6,702|
|Gross receipts|£5,345||£5,345|£5,502|
|from other|||||
|charitable|||||
|activities|||||
|Total|**£11,935**|**£828**|**£12,763**|**£17,589**|
|**Payments**|Unrestricted|Restricted|Total for period|Total last year|
|Charitable|£5,557|£6,602|£12,160|£13,636|
|activities|||||
|Fundraising|£1,786||£1,786|£2,465|
|Expenses|||||
|Total|**£7,343**|**£6,602**|**£13,946**|**£16,101**|
|Transfer to|**£144**|**(£144)**|||
|(from) funds|||||
|**Surplus**|**£4,736**|**(£5,919)**|**(£1,182)**|**£1,488**|
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Barrhead Men’s Shed SC046746
## **Statement of Balances For the Year Ended 31 March 2025**
||Unrestricted|Unrestricted|Restricted|Restricted|Total|Total last year|
|---|---|---|---|---|---|---|
||funds||funds||||
|Opening cash|£20,711||£6,145||£26,856|£25,368|
|and bank|||||||
|Surplus for the|£ 4,736||(£5,919)||(£1,182)|£ 1,488|
|year|||||||
|Closing cash and|£25,448||£ 226||£25,674|£26,856|
|bank|||||||
|**Statement of Funds**|||||||
|Unrestricted|Funds|Restricted|Funds|Total Current period||Total last year|
|In Bank £25,078||£226||£25,674||£26,856|
|In Cash £ 370||£0||£ 370||£ 590|
|Total
£20,121||£226||£26,856||£25,368|
Approved by the Trustees and signed on their behalf. **Signature Print Name Date signed …11/12/25**
## **Position…Chair/Treasurer…**
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Barrhead Men’s Shed SC046746
## **Notes to the Accounts For the Year Ended 31 March 2025**
## **1 Accounting Policies**
## **a) Basis of preparation and assessment of going concern**
The accounts (financial statements) have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern for a period of at least twelve months from the date of the approval of the financial statements. Accordingly, the financial statements are prepared on a
## **b) Funds structure**
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the Charity.
**Further details of unrestricted fund is disclosed in notes 6 & 7**
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity received £5,061 in restricted funds.
**Further details of restricted fund is disclosed in notes 8 & 9**
## **2 Legal Status**
The charity in a Scottish Charitable Incorporated Organisation registered on 26th July 2016.
## **3 Trustee’s expenses and remuneration**
No Trustees received expenses payments or any remuneration.
## **4 Liabilities**
No outstanding liabilities.
## **5 In Kind Contributions**
East Renfrewshire Council rent waiver of £22,000
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Barrhead Men’s Shed SC046746
## **Notes to the Accounts For the Year Ended 31 March 2025**
## **6 Income from Fundraising unrestricted**
||**31/3/25**|**31/3/24**|
|---|---|---|
|Members contributions|£0|£0|
|Sale of work|£6,070|£6,702|
|Sub Total|**£6,070**|**£6,702**|
## **Income from donations Unrestricted**
||**31/3/25**|**31/3/24**|
|---|---|---|
|Anonymous|£521|£325|
|Sub Total|**£521**|**£325**|
## **Gross receipts other charitable activities**
|Members
Sub Total
**Total**|**31/3/25**
£5,345
**£5,345**
**£11,936**|**31/3/24**
£5,501
**£5,501**
**£12,528**|
|---|---|---|
## **7 Expenditure for charitable activities unrestricted**
|11|**Fundraising expenses**
**31/3/24**
Cost of materials
£1,786
Sub Total
**£1,786**
**Total**
**£8,17**
**31/3/25**
Equipment
£919
Maintenance
£325
Spares
£1,782
Catering
£543
Secretarial
£450
Housekeeping
£293
Training
Utilities
Insurance
£189
£830
£1,054
Sub Total
**£6,385**|**31/3/24**
£2,465
**£2,465**
**£9,744**
**31/3/24**
£1,612
£1,270
£1,497
£164
£1,266
£606
£863
£0
£0
**£7,279**|
|---|---|---|
||||
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Barrhead Men’s Shed SC046746
## **Notes to the Accounts For the Year Ended 31 March 2025**
## **8 Income from Grants restricted**
||**31/3/25**|**31/3/24**|
|---|---|---|
|Linking Communities|£0|£2,160|
|Age Scotland|£0|£1,000|
|COOP|£500|£0|
|Inverclyde|£328|£0|
|Winter Planning|£0|£1,678|
|Scottish Community|£0|£223|
||£0|£0|
|Sub Total|£828|£5,061|
|**Total**|**£828**|**£5,061**|
## **9 Expenditure for restricted funds**
||**31/3/25**|**31/3/24**|
|---|---|---|
|Rent|£0|£1|
|Utilities|£4,039|£4,146|
|Insurance|£0|£711|
|Housekeeping|£1,150|£0|
|Secretarial|£450|£0|
|Training|£300|£0|
|Equipment|£0|£0|
|Maintenance|£865|£1,500|
|**Total**|**£5,775**|**£6,358**|
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