The Charity Registration Number is SC047498 Birgidale Complex SCIO Report and Accounts 31 March 2025
Birgidale Complex SCIO Report and accounts for the year ended 31 March 2025 Contents Page Charity information Trustees. Annual Report Statement of directors. responsibilities Independent Examinerfs Report Funds Statements.". Statement of Financial Activities 10 Statement of Financial Activities - Prior Year statement Statement of total recognised gain5 and losses Movements in funds 12 13 Revaluation reserves 13 Revenue Funds 13 Fixed Asset funds 12 Income and Expenditure account Summary of funds 14 13 Balance sheet 15 Notes to the accounts 16
Birgidale Complex SCIO Trustees. Annual Report for the year ended 31 March 2025 The Trustees present their Report and Accounts for the year ended 31 March 2025. Reference and administrative details The charity name. The legal name of the charity is:. Birgidale Complex SCIO. The charity's areas operation and UK charitable registration. The charity is registered in Scotland with The offi of the Scottish Charity Regulator (OSCR) with charity number SC047498. The charity does not operate in any overseas jurisdictions. Legal structure of the charity The charity is constituted as a Charitable Incorporated Organisation {CIO} in England & Wales. The governing document of the charity is the constitution of the SCIO as approved by The Office of the Scottish Charity Regulator (OSCR) . There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. The trustees are all individuals.
Birgidale Complex SCIO Trustees. Annual Report for the year ended 31 March 2025 The principal operating address. telephone number. email and web addresses of the charity are:. 10 Stravanan Street Glasgow, G45 9LW The Trustees in office on the date the report was approved were:_ The following persons served as Trustees during the yearended 31 March 2025 :. The trustees who seNed as a trustee in the reporting period, and. if applicable, their dates of appointment or resignation during the year were'.- Name Appointed 1510812024 ResignedlRetired 0410612025 2110812024 2110812024 All the trustees are also members of the charity.
Birgidale Complex SCIO Trustees. Annual Report for the year ended 31 March 2025 Objects and activities of th• charity The puTroses of the charity as set out in its governing documenL The charity's objective continues to be that of providing a centre for the communty, principally among the residents of Casdemilk. To achieve this aim, the policy and principal activity of the charity continues to be the promotion of social activity. The main activities undertaken in relation to those purposes during the year. As of April 2022 the Birgidale has had their funding cut which has affected the way we run as the Caretakers funding was cut in half, so the Complex has no cover during the afternoons and on Fridays due to the cuts. These ongoing cuts, when coupled wtth r¢xkets"ng power charges and water rates, are seriousty beginning to affect the Complex. In May 2022, we reopened the Café. Business stsrted sbth and we are still not seeing any al groW(h from this venture and must consider ifs viability in the future. One of the full time Café staff has resigned from 2 August 2024, and we are hoping to replace her with voluntary staff. With effect from the end of May 2024 all Café prices were increased to try and absorb some of the losses. Looking fonward. the Complex must endeavour to gamer more Grant Funding etc to ensure its future. We have been actively looking for new Commrttee Members and. at present. have approximately 5 individuals seeking appointrnenL We wll have to keep a very dose eye on the Café, and ifs ongoing costs, and evaluate ivs viability on a regular basis. We would like to take this opportunity to thank our members and staff for their su stressful time, especialty given the death of our k)ng term admin worker, to thank Glasgow Cty Council for their continuing supporL rt during this e'd also like The main activities undertaken during the year to further the charity's purpose for tho public benefiL Most of our members have retumed to the Complex and attending the bingo. the monthly T- Dances, Dance Classes, Yoga. The AA changed from Wednesday night to Friday night wthich suited their members. There is now new group started called LETS TALK. which allows younger peoFle to talk to people of their own age group. The trustees have had gard to the Charity Commission's guidance on public benefit in managing the activities of the charty. The main achievements and performance of the charity during the year. The onty achievement was the reopening of the café
Birgidale Complex SCIO Trustees. Annual Report for the year ended 31 March 2025 The difference the charity's perfomiance during the year has made to the beneficiaries of the charity and wider society. Our addiction help groups, slimmers groups and exercise classes contribute to the general health and well being of local people. While our kids club run by the Jeely Piece Club, childrens dance classes and karate club continue to be well attended and to offer important activities for the young in the local community. The initiative which provides cooking and catering skills for people with learning Disabilities is still going strong. Structure, governance and management of the charity The methods used to recruit and appoint new charity trustees. The members of the company are also charity trustees for the purposes of charity law and are known as members of the Board. Under the requirement of the Memorandum and Articles of Association the members of the board are elected to serve for a period of one year after which they must be reelected at the next Annual General Meeting. The obligations of the Board are to maintain documents which set out the operational framework for the charity including the Memorandum and Articles, resourcing the current financial position as set out in the latest published accounts and the future planning and objectives. The charity s organisational structure. The Management Committee are the overall management body for the Centre and are also the employers of the three members of staff. The Committee is made up of five members elected annually at our AGM, four members nominated from the Centre's User Groups and members who represent local Housing Associations. The Committee are all volunteers and re1ve no payment or remuneration for their work. They are all local people with a commitment to the community development of their neighbourhood.
Birgidale Complex SCIO Trustees. Annual Report for the year ended 31 March 2025 Financial rnview The charitys financial position at the end of the year ended 31 March 2025 The financial position of the chanty at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as folknws:. 2025 2024 Net income (21.215) (20.594) Unrestricled Revenue Funds available for the general purposes of the charity 23,355 43,331 Restricted Revenue Funds 22.241 23,480 Total Funds 45,5 66,811 Financial review of the position at the reports-ng date. 31 March 2025 . The trustees consider the financial perfomiance by the charity during the year to have been satisfactory. Policies on reserves. The present level of funding is adequate to support the continuation of the charity for the medium term and the Trustees consider the financial posrtion of the charty to be satisfactory. Availability and adequacy of assets of each of the funds The board of trustees is satisfied that the charivs assets in each fund are availatAe and adequate to fulfil its obligations in respect of each fund.
Birgidale Complex SCIO Trustees. Annual Report for the year ended 31 March 2025 Significant events which have affected the financial perfonnance and the financial position. The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. Details of The Independent Examiner
Birgidale Complex SCIO Trustees. Annual Report for the year ended 31 March 2025 Statement of Trustees. Responsibilities The charity's trustees are responsible for the preparation of the accounts in accordan with the tems of the Charities and Trustee Investment {Scodand) Act 2005 and The Charities Accounts (Scolland) Regulabons 2006 (as amended) In particular. charity law requires the Trustees, rf they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financia year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :_ - to prepare the accounts in accordance Vth Unrted Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Stsndards and applicable law). - select suitable accounb'ng pclicies and appty them consistentty., - make judgements and esb'mates that are reasonable and prudent, - prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. state whether applicable accounts'ng standards and statements of recommended practi have been followed, subject to any material departures disclosed and explained in the financial statements" The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the chaiity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disck)se with asOnable accuracy at any time the financial posttion of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements compty wth regulations made under the char"eS and Trustee Investment (Scodand) Act 2005. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevenb'on and detection of fraud and other iegulari.es. The Trustees are also responsible for the contents of the Trustees, report, and the statutory resF)onsibilty of the Independent Examiner in relats.on to the Trustees. report is limited to examining the report and ensuring that , on the face of the report. there are no material inconsistencies with the figures disclosed in the financial statements. This report was approved by the board of trustees on 3 September 2025. Trustee
Blrgldale Complex SCIO Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2025 I report to the Trustees on my examination of the financia statements of the charity on pages 10 to 34 for the year ended 31 March 2025 which have teen prepared in accordance the Chantses and Trustee Investment (Sco118NI) Act 2CKJ5 (the Act) and 1th the Financial Reporting Standard 102. {effeth've 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Prathce for Accounbng and Reporbng by Chanbes) 2015, (as amended by the Bulbtin issued in October 2018 and aprAicatle to all accounting periods beginning on or after 1st January 2019). (The SORP). putlished by The Office of the Scottish Chartty Regulator IOSCRI . and under th8 historical st convention and the accounting poliaes set OLrt on page 16. Respecllve responslbllltles of the Trustees and the Independent Examlner and the basls of the report As descriW on page 7, you, the charivs Trustees. are Pon$te for the preparation of the finanThal statements in accordan wth the CharrtS aThJ Trustee Investhent {ScolJand) Act 2005 and all other apF4icable law and with United 'ngdoM Generally Accepted Acc•)unting Practi. applicat to smaller enbties, and for being satisfied that financial statements give a true and fair vw. The Trustees consider that the audrt requirement of RegulatnS 10(1) (a) to (c) of the Charitses Accounts (Scolland) Regulations 2C(6 (as amended) does not apFty. and that there is no requirement in the Goveming Document for the conducting of an audit As a consequen, the Trnstees have elected that the financial statements be subject to independent examinabon. Having satisfied myself that the finanaal statewEnts are not required to be audited under any l&Jal provision. or othemse, and are e&'gible for irKlependent examination. li is my responsibility to... a) examine the financHI statements of the chanty under Sedion 44(1)(c) of the Art.. b) follN apFlicable procalures in the Regthts'on 11 of The Charilies Accounts (SwllarKII Regulation$ 20C (as amended) and in accordance with th•3uhdance giNn by The Office of tho Scoth'sh Charity Regulator and,. c) stste whether parbcular matters have come to my attentior Ba•h of Indopondont Examlnorf8 Statom•nt and 8p? of work undortakon l ndUcted my examinab'on in accordance th the Regulab"on 11 of The Chanbes Accounts (Scodand) Regulats'ons 20C6 (as amended) and in accordance with theguidance grven by The Office of tho Scottish Charty Regulator, setting out the duties of an independent examiner in relation to the conducbng of an independent examination. An independent examination indudes a review of the accounb.ng records kept by the chanty aTKI of the accounting systems employed by the charity and a comparison of the financial statements presented wilh those records. It also includes consideration of any unusual rtems or disc)Su$ in the financial statements, and seeknng explanations frorn you, as Trustees. concemirvJ such matter5. The purpose of the examination is to estalAish as far as possitAe that there have been no breaches of chanty kgislats.on and tha( on a test basis of evidence relevant to the amounts and disdosures made, the financial statements comFty the SORP. The procedures undertaken do rt provth al the evidenc that WO be required in an audit, and infomation SUPFlied by the Trustees in the cour58 of the examination is not subjected to audit tssts or enquiries and does not cover all the matters that an auditor would consider in arriving at an OniOn. The plannirvJ and Djndud of an audrf( goes teyond the I'mited assuran that an indeFendent examination fAn provide Consequenly. I do not express an audit cpinion on the view given by the financial statements, and in particular. I express no opinion as to *thether the finanaal statements give a tfUO and fair vw of the affairs of the charity, and my report is limrted to the matters set out in the ststement beknv. I planned and perfomied my examinatson so as to salisfy myself that the objecbves of the independent examination are achieved and befor8 finalisirKJ the rem l obtained wrttten assurances from the Trustees of all material matters.
Blrgldale Complex SCIO Independent Examlneeg StatsmenL Report and Oplnlon Subject to the limitab'ons upon the scope of my as detakd above. I have comFleted my examination". and can confinn that.- and that l am qualifd to act as Independent Examiner in accordance with that section by virtue of my being a qualifièd rnembèr of Association of Accounts'ng Technicians" This is a report in respect of an examination carried out under 44{1Xc) of the Act and in accordance with Regulabon 11 of The Charities Accounts (Scodand} Regub.on$ 2CI)6 (as atYnded) and in accordance vAth twuidance given by The Office of the Scottish Chaiity Regulator thich may be applicable: and that no materi81 matters have come to my attent.on in conn8th.on with the examination giving mè causè trj believe that in any material resFGt:_ accounb'ng records Y•we not kept in respect of the thanty as required by wth S8dion 44(1)(a) of The Chartbes and Trustee Investrnent {Scod8nd) Act 2(Kl5', when preparing accounts on a fully accrued basis. to prepare finanaal statements which accord ryth the accounting records and comply the accounting requirements of the Act and the Regdations seth'ng out the ft)m and content of chanty accounts., have been prepared in accofdance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practi for Accounting and Reporting by Charibes) 2015. {as amended by the Bulletin issued in Octobgr 2018 and applicat to all accounbng peric#Js beginning on or after 1st January 2019}, (The SORP). have been prepared in accofdance with the methods and principles set out in the FRS 102 SORP ISt8tement of Recommended Practice for Accounting and Reporting by Chanties) 2015. {as amended by the Bullelin issued in October 2018 and applicaÈ48 to all accounting periods beginning on or after 1st January 2019), (The SORP). have not twn met or to which, in my opiniTrn. attention shoukl be drawn in my report in order to enabb a proper understanding of the a¢Unts to be reached. Slgn•d This report was syned on 4 September 2025
Blrgldale Complex SCIO - Statement of Flnanclal Actlvltles for the year ended 31 March 2025 Statement of Financial Activiti"es for the year ended 31 March 2025 SORP Curr•rt y••r Unrn•trl¢t•d Fn Curr•nl y••r Curv•nt ymr T•)tsl Fund• Prlor Ymr Totsl Fund• Fund 2025 2025 2024 Income & Endowments from: Donations & Lega¢ie$ Charitable activities Other trading activit Investments Other A1 30,773 31,373 181,717 8.269 227 39,107 132.294 2.232 161.717 8.259 227 417 A3 A5 3,090 Totsl Ineom• 171.220 30.773 201.993 176.732 Expondlturn on: Raising funds Charitable activrt$ Other B1 B2 B3 2.348 188.598 250 32.012 220.610 260 197.326 Totsl eXpendIre 191.196 32.012 223.208 197.326 Net Income for the year (19,976) (1.239) (21,216) (20,594) Net Income after transfers (19,976) (1.239) 121.215) (20,594) Net movomont In funds (19.976) (1.239) (21.216) (20.594) Reconelllatlon of funds:_ Total funds brought forward 43.331 23.480 811 87.405 Total funds carried forward 23,355 22,241 45,5% 66,811 The 'SORP Ref indicated above is the classification of in(xJme set out in the fonnal SORP documents. As required by paragraph 4.60 of the SORP, the brought foThvard and carrd fOard funds above have been agreed to the Balan SheeL A separate Stalemenl of Totsl Rec£Jnised Gains and Losses is not required as this statement in¢*Jdeg all recognised 9ains and kJsses. All activities derive from continuing operations The notes attached on pages 16 to 34 fom) an Integral part of these account& 10
Blrgldale Complex SCIO - Statement of Flnanclal Actlvltles for the year ended 31 March 2025 Blrgldale Complex SCIO - Analysls of prlor year total funds. as requlred by paragraph 4.2 of the SORP Prlor Y Prforyear Prl¢x Yr Tot41 Funds FndS Fund5 2024 2024 Income & Endowments from: Donations & Lega¢ie$ Charitable aexivities Other trading aclivilies Investsnents Other A1 4,135 132.294 2.232 34,972 39.107 132,294 1232 A3 A5 3.090 Total Income 141.760 34.972 176,732 Expenditure on: Raising funds B1 Charitable activities B2 Other B3 Tax on surplus on ordinary activib B3 Other tsxation B3 166.554 30.772 197.326 Total exPendIre 166,554 30.T12 197,326 Net gains on investrnents Not Incom• for tho yur (24.794) (20.594} Trnn#forn b•tknwn funds Not Incom• after tran•fer• (24.794) 4.2iXI (20.5941 Net movement In funds (24,794) (20.594) Reconclllatlon of funds:. Total funds brought forward 68.125 19.280 87.406 Total funds carrfed foThvard 43,331 23,480 66,811 All activities derive from continuing operations A separate Statement of Tota Re¢wnised Gains and Losses is not rwuired as this statement indudes all recognised gains and h)sses.' Tho notos attached on pago8 16 to 34 fom an intogral part of those account& 11
Blrgldale Complex SCIO - Statement of Flnanclal Actlvltles for the year ended 31 March 2025 Birgidale Complex SCIO - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:. 2025 2024 Fund8 generated in the year a8 detailed in the SOFA (21.215} (20.594) Net resource8 avallable to fund charltable actlvltlos (21,216) (20,694) The re8Our$ applied on fixed 888ets for charrty u8e repre8ents the c08t of additi'ons proceeds of any di8po8*. The notes attached on pages 16 to 34 fomi an integral part of these accounts. 12
Blrgldale Complex SCIO - Statement of Flnanclal Actlvltles for the year ended 31 March 2025 Movements in revenue and capital funds for the year ended 31 March 2025 Revenue accumulated funds Unrnstri¢t•d Fund¥ Tot•1 Funds Last y••r Total Fund$ 2024 Funds 2025 202S Accumulated funds brought forward 43.331 23.480 66.811 87,405 Recognised gains and losses before transfers (19.976) (1.239) (21.215} (20,594) 23,366 22.241 45.596 66,811 C11n9 revenue fund• 23.356 22.241 46.696 66.811 Summary of funds Unrn•trlet•d Totsl L•8t Ymr Tot•1 Fund¥ and tl••lgn•t•d lund• Fun Fund• 2026 2026 2024 Revenue accumulated furKI8 23,355 22,241 45,5% 66,811 The notes attached on pages 16 to 34 form an Integral part of these account& 13
Blrgldale Complex SCIO - Statement of Flnanclal Actlvltles for the year ended 31 March 2025 Birgidale Complex SCIO Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006 2026 2024 In¢om• Income from operation8 201.349 173.633 Investment income Interest recetvabk Other OFeraling income 227 417 Gro•$ income in the year before exceptional items 201,993 176,732 Gross income in the year induding exceptional items 201,993 176,732 Expendlturo Charitable expenditure, exthding thpreciation and amorti5ation Fundraising costs Govemance cosls Other expenditure Realised losses on disposals of )aL investrnents wthich are pwramme related 211.525 192,139 9,085 250 5,187 Totsl expenditure in the year 223,208 197,326 Net income beforn tax in tho financial yoar (21,216) (20,594) Tax on surplus on ordinary aclivibes Net Income after tax In the flnanclal year (21,215) (20,594) Retalned surplus for the flnanclal year 21,216 20,594 All activities derive from continuing operations In accordance with the provisions of the Companies Act 20C6, headings and subheadings used in the Income and nditure account have been adapted to refknt the special natu of the Charity's activitss. The notes attached on pages 16 to 34 fomi an Integral part of these accounts. 14
Blryldalo Comphx SCKI. Balanc• Shoot as at 31 March 2025 SORP 2024 Flxed ass T8rKiÈ4e 8ssets 11 h2 15 15 Curr•nt asuts Sto¢k$ DebtOf8 Cash at bank 8nJ in havKI B1 3.43S 3.316 19,595 55.788 13 B2 45,9n T4)tal curr•nt •M•ts 78.699 Cr•dilorn: •mounts lallinw with•n on• y•ar 14 C1 16,7391 (11,3) 45.581 66.796 Thè totsl nÈt aèts of thè eharlty 45.596 66.811 Th• totsl not ol tm ¢Mrlty •rn fvnd•d ty th• lund• ¢h•ilty, •• lollom:. Rostrtct•d Iub)ds Restric Reue Furhts 22.241 23.480 22.241 23.480 Vnmtriet•d Funds unreStTr Revenue Furnts 23,355 43,331 23.355 43.331 D08ign•i•d Funds T4)tsl chartty fund5 45.596 66.811 The'SORP Ref indated atxm is of Sheet rtems as set (Jt in SORP d(tument& As required by paragraph 4.60 01 the SORP, the a1 cam&J forward hnjs have agrJ to the SOFA. Trust•ts a¢kntyvkty fvir rwwbirl for tg)mth"ng Mih IIK• of c•rity18gisl8tth to ac£Cn.ng recAyds and the preparab.¢ ofaccthints Examin•r 1$ on pag• register&J, itthld te digit4e to wepare act4)Jrts in acc1)rdate hryth the in P¥t 15 ¢il the Companies Act 2C(6. apFknt4e to cwnpanw subjxt to the small ¢x¥npanie5 re9im& Trustee lwoved by ts rd of knjstees 3 Septhbw 2025 Thè no1•8 attaeh•d on pagos 16 to 34 forni an Int•grnl p•rt ol th•s• account& 15
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 1 Accounting policies Policies relating to the pmduction of the accounts. Bui¥ of preparation and accounting conv•ntion The accounts have been prepared on Ihe accruals ba$i$, under the hislorical wnvention, and in accordance wilh the Financial Reporting Stsndard 102. leffeclive 1st January 20161 and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by charitS) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginnirKJ on or after 1st January 2019), ffhe SORPI. published by The Office of the Scottish Charrty Regulator (OSCRI . effeclive January 2016. . and in accordance wilh all apFlICab law in the charity's jurisdiction of registration Golng Concern The Chanty ¢urrentry ha$ rese$ which it believes are suffient to allN it o)thnue oper Rlsks and future assumptlons The ¢harity is a put4ic benefft entity. The principal accounting policies are summarised below. The accounting pth¢ies have been applied consistenily throughout the year and the preceding year. Policies relatsng to categories of income and income Trcognibon. Natyro of in¢ome All incoming resources are inckthd in the statement of finawal activities the charity is entitsd to the income and the amount ¢an be quanlified reasonable aUra. The following SpfiC policies aTr apPd lo particular ¢ategori of in¢m". Catsgorl•s of kncome Voluntsry income is receNed by VRY of grants. donations and gifts and is induded in fijll in the statemerrt of financial activities when receivable. Grants where entitment is not conditional on the delvery of a speafic performance by the charity, are recognised wthen the chanty becomes uncondrtionally enttled to the grant Donated ServIS and facihties are induded at the vahje to the charity there this can be quantified. The vthe of seThi pro¥ed by volunteers has not been included. Gfftg donated for res& are inckned ag inc4)ming resources wthin aviS for generth'ng fundg when they are sokl. Grants. induding grants for the purcha of fwl assets. are recAniSed in full in the stateth of financial activrties in the year in which they are receivable. Income, vthether from exchange or non exchange transactions, is reojgnised in the statement of financial activities (SOFA) on a CeiVable basis, when a transath'on or other event in an inCaSe in the ¢hanty'$ aet$ or duction in rls liabilities and 0Y when tre tharity ha$ kgal enlitlement, the income is probable and be meaSUd liably. Income vecognltlon DNKlends are accr1 vthen the 8hareh(le¢s rwJht to recei parrt is established. Income subject to terns and conditi'ons thich must be met before the chanty is entided to the resources is not recognised untl the conditions have been All income is accounted for gross. before deductiThJ any related or costs. 16
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 Policies relating to expenditu on goo(ts and services pmvided to the charity. Recognition of liabilities and expenditure A liability, and the related expenditure, is recognised when a legal or conslructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated. Liabilities arising from future funding commitments and constructive obligations, including perfomiance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise lo a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities lo which the provision relates. Policies relating to assets, liabilities and pmvisions and other matters. Tangible fixed assets Tangible fixed assets are measured al their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into ils intended working condition. Depreciation has been provided at the following rates in order to vrrite off the assets to their anticipated residual value over their estimated useful lives. Freehold premises Leasehold premises Plant and machinery Motor vehicles O % straight line /0 Straight line 100 9/0 Straight line 25 /sJ Straighl line A regular annu81 review of the likelihood of asset impaiment is undertaken. 17
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 Ac¢ountlng for ¢•pltsl grnnt• and fix•d a••et fund Gift8 of tangible fixed a88ets or grants of a caprtal nature. given for the purposes of a(x4uinng 8peafic a88ets to be fulfy ulilsed in the furtherance of the objects of the chanty. are credited to fixed asset funds after the donated asset has been received or sums have been property eypended on the restn(ed purpose. Where the tems of the gift require the charity to the asset on an ongoing basis kn a Speffic purpose, then the fixed asset fund so cted 18 categonged as a restrided fixed a8set fund. and the rean1 re8tridion8 are noted in the fixed asset note 11. Where the tems of the gfft are met once the asset is ac4uired. so allrj the charity to use the asset on an unrestricted basis, induding the right to receive the proc£eds of any future Sa of the asset on an unrestricted basis, then the fixed asset fund so created is categonwl as a designated fLxed asset fund. When assets are a¢x4uired for the furtheran¢x of the chantys obJ"ed8. Ut"siry the charty8 (hyn unre8tn.cted funds. transfer is made from unrestricted funds to a designated fixed asset lun(L Whether acquired with unrestricted or restrithd fuTrJs, the a$5et acquirgj is inibally in the balano sheet at full cost of aquisition or subsequent wakBtion. AS tho related assets are depreaated, in accordance with lh• depwation pclicy.in order to refiect the dimunition in the asset,a transfer is made from the vant fryed asset furKls to either unrestricted or restricted revenue fvnds, as appropriate to the terms of the original gift, rf any. The effect of this pdiGy 1$ that aggregate of all fed asset funds shall equate to the book value of fixed assels. In the first year that this polKy was adcyted. a transfer to fixed asset funds was male equivnt to the net book value of the assets. Any Idual liability lo the donor ari8ifKd from, for exam, the assevs fure sak, is dis()sed as a Conlingenl liability unless the event ihat WO lrigger paYment of tr grant teo)mes probatk in whi¢h case a liability for repayment is ¢ogni$ed. Insofar a$ this poliq relates to Govemment grants and to the exlent rt may be a departu from the FRS 102 SORP (Slatemenl of Recommended Practice for Accounting and Reporting by Chartliesl 2015. (as amended by the Bulletin issued in October 2018 and apF4irAble to all accounling pericKls beginning on or after 1st January 20191, (rhe SORP), such departu is juslified on tr basis that rl is in order to ¢wiply Vth SORP. Stocks and work In progress Stock is valued at the lor of cost and net re81isable v4 D8btOf8 Debtots are measured at tr1r recoverabk 8rnoJnts at the balance 8heet date. Pen•ion• - defined contribution •cheme• The charity operates a defined contribution Fension sthem& Contribubons are charged to the profft and loss account as they become payalAe in accordance vath the rules of the scheme. Fund Accounting Unrestri¢ted funds are availgble for use al the discretion of the trustees in furtherance of the general objectives of the charity. There are no designated furKIs. Restricted funds are subJ"ected to restrictions on their expendtture imposed by the donor or through the tenns of an appeal or as implied by law. There are no erKltr•fft*nt funds. 18
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 2 Llablllty to taxatlon The Tnjstees consider that the charity satisf5 the tests set Imrt in Paragraph 1 Schedth 6 of the Finan Act 2010 for UK corporation tax purposes. Accordingly, the Chanty is rM)tentialty exempt from taxation in respect of income or capital gains reiVed 7*thhin categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are appl exdusNety on the specific charitable objects of the charity and for no other purp Value Added Tax is not recoverab by the charity. and is therefore induded in the revant Cogts in the Statement of Financaal AIthrt$. 3 Wlndlng up or dlssolutlon of the charlty If upon winding up or di$solLrtion of the charity the remain any assets. after the satisfaction of all debts and liabilities. the assets represented by the a¢cumuW fvnd shall be transferred to some othef ¢haiitable body Of l)odies having similar objects to the charty- 4 Significance of financial instruments to the charitys position There are no signfficant implications of guch matters. S Net surplus before tax In the flnanclal year 2025 2024 The net surplus before tax in the financial year is stated after tharying:_ Pension ¢osts 347 264 6 The contrlbutlon of volunteers The charity depends on the sup1 of its Vrrteers. vthich is much appreaated. The arrangements with vdunteers are difficutt to value precisety in monetary terms and have not been rec¥)gnised in the statent of Financial Activities.The volunteers and the charity accept and agree that no ca)ntract of emFloymeni is created by these arrangements. 19
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 7 Staff costs and emoluments S•l•ry ts 2025 2024 Gross Salaries excluding Iwslees and key managemerrt personr Employerfs operating ¢o$ls of defined contribution pension schemes 51,9LKI 62,546 347 264 Totsl $alarf•8, wagu and rnlated costs 62,247 62,810 Plumb•rs of full dme •mployo0s or full tlme •qulvalonts 2026 2024 The estimated full tirne equivalent nurnber of all staff empbyed in the year vrns The esbmat•d wivalent numberof full time staff deployod in drflernnt aclThvilies in the was.". Engaged on ¢haritabk adivities Engaged on management and administration The osbmat•d lull time •quivalent nunthr of all staff •nwloy•d as above Neither the trustee$ nor any persons Connected ith them have re(ti%d any remuneration from the Charity or any relaled entity, either in the Crnt or prior year. No employees received emduments (exduding pension u)sts) in excess of £60.0 per annum. Defined contribution pension schemes The pension costs d)arged in the finanaal statements represent the u)ntribution payable by the chartty during the year. Any liabiltss arKI assets associated with the scheme are sh(r*m urKler debtors and creditor& 20
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 9 Remuneration and payments to Trustees and persons connKted wlth them No trustees or persons connected with tlwn r1Ved any remuneration from ts Charity, or any related entity. 10 Deferrod Income - Unrestrlcted and Deslgnated funds Cuffent Y•ar Op•nlng D•f•rr from prlor l•u r•l•a••d •t y•ar •nd In ymr R•c•lTnd Donations Under £200 515 325 Totsl 515 325 2026 2024 ThMo d•forrnh are Intded In ¢redltor• 325 Prlor Year Openlng RKelved Dtsrr* from prlor loss rnl•as•d •t yr •nd In year Donalions under £200 Totsl 2024 2023 Thao doferrah ar• Intded In eredltorn 21
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 11 Tanglble flxed assets Currnnt Y•ar L•nd and Buildings Pl•nt & Machinery Motor Vehiclos Total Ct Al 1 April 2024 54,034 At 31 IA•rch 2026 64.034 64.034 Doproclallon At 1 April 2024 54.019 54.019 At 31 March 2025 54,019 54,019 Net book value At 31 M•r¢h 2025 15 15 At 31 M•r¢h 2024 15 16 Prlor Ymr Land and Buildings Plant & M•¢hinery PAotor Vehi¢les Total Co•t 02 April 2023 54,034 54.034 31 March 2024 54,034 prociation 02 April 2023 54,019 54,019 31 March 2024 64,019 54.019 Net book value 31 March 2024 15 15 01 Aprll 2023 16 16
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 12 Sto¢k• & Work In Progrov4 2026 2024 Stocks before write downs 3.435 3.316 3.435 3.316 Anatysls of th• canwng valu• of stocks and vrn* In Pn)gtr by activitv•s Stocks 2025 2024 2026 2024 Activity Fundraising activities 3,435 3,316 3.435 3.316 13 Debtors 2026 2024 Trade debtors Prepayments and acwed income OttEr debtors 929 15.956 1,318 2,321 567 1,412 19.696 14 Credftors: amounts falllng due wlthln one year 2025 2024 Trade creditors Accruals Defer Income- Unrestrithd & designated fur$ 451 10,612 325 6,739 11,903 15 Loans to trustees Included In debtors No Loans were made to trustees in the year. (Prior year nl 16 Guarantees made by the charity on behalf of ttee$ No guarantee8 were made by the tharty on behall oftrustees in the year ( Prior year N 17 Income and Expondlturn account summary 2025 2024 At 1 April 2024 Surplus after tax for year 66.811 121.215) 87.405 {20,5941 At 31 Ilarch 2026 45.696 66.811 23
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 18 No relatsd party tran8actlons There Vre no related parties transaction8 during this year or the previous year. 19 Partlcular5 of how partlcular funds are represented by assets and Ilabllltles At 31 M•rch 2025 Tot•1 fundB fvndB fundB Fund• Tangitle Fixed Assets Current Assets Current LiaiN'lities 15 30.079 16.739) 16 52,320 (6.7391 22.241 22,241 45,596 At 1 Aprfl 2024 Total Funds fund fun TangilAe Fixed Assets Current Assets Currerrt Liabilities 15 55.219 111,903) 15 23.480 78,699 111,9031 43,331 23,480 66,811 20 Change In total funds over the year as shown In Nots 19 , anatysed by Indlvldual fund8 Fund• br(•utht lJov•m•nt In Tr•n•f•r• Fund• urrl•d foYw•nl from fvnd• in 2026 1)otwMn forw•rd to 2024 fvnds in 2026 3026 S•• Mot• 21 8•• Not• O Unrestrlcted and deslgnated funds... Unrestricted Revenue Funds 43.331 (19.976) 23.355 Totsl unre8trlcted and deslgnated fund• 19,976 23,366 Castlemik & Camunock Communty Windparf( Trust Glasgow City Council Glasgow City Council- Fen Award$ for Al Windpark Trust National Lottery Communty Fund 950 14.947 3,2CKI 3,200 (1.IXM)) 1240) (240) Totsl vv•trl¢tsd fund• 1,239 22.241 Total charlty fund• 66,811 121,216 45.596 24
Birgidale Complex SCIO Notes to the Accounts for the year ended 31 March 2025 21 Analysls of movemonts In funds ovor th• yoar as shown In Nots 20 Other Iorn• Exp•ndliur• G•lns & Mo¥•rrvJnt Losses In fvnds 2026 202S 2025 Unrestricted and designated lunds.". unStriCted Revenue Funds 171,220 {191,196) 119,976) Restricted Fixed Asset Fundg Restricted Revaluation Reserve Castlemik & Camunod( Communty Windparf( Trust Glasgow City Council Glasgow City Council - Fen Awards for Al 30.773 (30.772) Windpark Trust National Lottery Cornmunty Fund (1,LKNJ) (240) 1223,208) (1.000) 201,993 (21,2161 22 The purposes for which the funds a$ These funds are held for the meeb.ng the objeth.ves of the charity, and to prowde reserves ft>r future actNrtie8, and , subjed lo charity legislation, are free from all restnctions on their use. Unrestricted Revenue Funds Unrestricted ReValuatn Reserve Thts fund represents the unrestricted surplus arising on the revaluation of Charity's assets. The purpose of these funds 18 descnbed urKler the accounts.ng pdcy 'Accounting for capital grants and fixed asset funds.. Designated Fixed Asset Funds Resti7Cted funds... Regtricted Fixed Asset FurKIg The purpose of these funds is described under the accounting pclicy. This fund represents the restricted surF4us arising on the revaluation of the chartvs asset& Restricted Revaluation Reger4e Casllemik & Carmunock Community Windpark Trust Glasgow City Coun¢il Glasgow City Coun¢il- Fenct Awdrds for All The fund is for the purchase of knrin furMI is for the running Costs irK4uding salaries This fund is for a fen. Catering Equipwnt and associated cxjsts Thi8 fund is for the purchase of a new computer Windpark Trust National Lottery Communty Fund Admin Y)rker speciaisirvj in fundraising. ciJnmenThng 2025r26. 23 Ultimate controlling party The charity is under the corthl of rts kgal member5. Every member of Ihe thaiity has unlimited jtynt and severnl liablty for the debts of the charity. 25
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 Thls analysls Is elasssified by conv•ntlonal nomlnal d•scrlptlons and not by actlvlty. 24 Donations, Grants and Legacies Currerrt year CuTrgnt ygar Currnnt year T¢)tal Fund8 Prior Year Total Fund• Funds Fund8 2025 2025 2025 2024 Donatlons and glfts from Indivlduals Small donations indi¥idualty less than £10(K) 600 3,885 T¢)tal donatlons and gfftg from Indivlduals 600 3.885 Current year Currènt y8ar Current yr Unrnstrlct•d R•8trlct•d Total Fund• Funds Fund• Prlor Year Total Fund• 2025 2025 2025 2024 Revenue grants frryn governmgnt and public bodies Small grants individually less than £1IXKI 250 Glasgow Cty Council Glas9ow Council for the Vohjnlary Sector- Wellbeing Fund Windpark Trust 30,773 30.773 30,772 3.2¢X) 1,000 Total public 80Ctor rev•nuo grnnt• All the grants in the prior year were unrestricted. Revenue grants from governmont and public bodlu . Prlor Year •natysS8 30,773 30,773 35,222 Prlor Year Prlor Year UnrestrScted Restrlcted Funds Funds Prlor Year T¢)lal Funds 2024 2024 2024 Prfor Yoar 250 34,972 35,222 Total Donations. Grants and Legacies Total Donations, Grants and Legacies A1 30,n3 31,373 39,107 All the donations and gifts in the prior year were unrestrirted. Unrvstrictsd Ro5tri¢tod Funds Funds 2024 2024 Prior Year Total Funds 2024 Priory•ar Total Donatlons, Grants and Legacies A1 4,135 34,972 39,107 26
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 25 Income from charftable actlvftles - Trddlng Actlvllles Currnnt year y•ar Curr•nt yMr Curr•nt y•or Unro4trith R8strictsd Total Funds Funds Funds PrlorY•ar Total funds 2026 2025 2026 2024 Prfmary purpo•e •nd anelllary tradlng Vending 8,749 8,749 6,073 SWCHF Takings Bar 58,735 58.735 46.351 9,767 9,767 6,701 Hall Hire 18,194 18.194 14,180 3.869 55,120 Cash Difierence Cafeteria Sales 66,272 66,272 Total Primary purpose and ancillary tradlng 161,717 161,717 132,294 Prioryear Prioryoar Prior Yr Unrestricw Restrictsd Funds Funds 2024 Prior Year Total Funds 2024 Primary purpose and ancillary trading Vending 6,073 6,073 SWCHF Takings Bar 46,351 46.351 6,701 6,701 Han Hire Cash Difference 14,180 14,180 3.869 3,869 Cafeteria Sales 55,120 65,120 Total Prlmary purpose and anelllary tradlng 132,294 132,294 27
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 26 Total Income fr(Kn ¢harftable •ctlvltl¢s Current year Current year Current year Unregtricted Restricted Total Funds Funds Funds Prfor Year Cunpntyear Totsl Fund• 2025 2025 2025 2024 Total income from charitable trading 161.717 161,717 132,294 Total from charltable actlvhles 161,717 161,717 132,294 27 Income from other, non charitable, trading activities Current year Current year Current yr Prior Year Unre5trfcW Restrlcted T¢)tal Funds Total Funds Funds Funds 2025 2025 2025 2024 Income from fundraising events Incom8 from fundraising events Commission receNed - rn charitab actIvleS 3,876 2,025 3,876 2,025 2,358 1.533 T¢)tal from other aclfvltle9 8,259 8,259 2,232 28 Investment income Curront yw Currgnt Currgnt yg•r PriorYo8r Unrostrlcted ROstrIct Totsl Funds Total Funds Funds Funds 2025 2025 2025 2024 Bank Interest Receivable 227 227 Total Inve8lJnent Income 227 227 Investment income. Prior Year anal1* Funds Funds Total Funds Prior Ygar 29 Other Income and gains Current year Current year Current r Unr•slrfctsd Restrlctod Tolal Funds Funds Funds Prioryear Total Funds Current year 2025 2025 2025 2024 Income Banked but not Identffied 417 3,090 Total other income AS 3,090 28
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 30 Expendlture on charltable actfvftles - Dlrect spendlng Currerrt year CuTrnnt y•ar Gurr•nt y•ar Prior Y••r Unrnstricte R95trictod Total Fund¥ Totsl Fund• Funds Funds Currnnt Year 2025 2025 2025 2024 Gross wages and salaries- charitable activities Defined contribution pension costs charitable activib'es Travel and Subsistence- Charttable Acts'vits'es Sundry Insuran 1,192 23,830 26,292 347 347 264 205 107 107 3,850 3,850 1,959 Total direct spending B2a 6,179 22,985 28,164 28,814 All the expendrture In the prior year was unrestrlcted. Prlor Y•ar Prlor Year Vnffgstrbcted Restrl¢t0d Funds Fufftd• 2024 2024 Prlor Y•ar Total Funds Prlor Yur 2024 Gross wages and salaries- charitable activities Defined contribution pension costs Travel and Subsistence- Charitable Sundry Insurance 26,292 26,292 205 205 1,959 1.959 Total direct spending B2a 2.258 28.814 29
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 31 Expondltur• on ¢harltable actlvltlos - Charttable tradlng Current yo•r Curr•nt ygar Curr¥nt year Prior Ygar Unr¥strictod Restricted Totsl Funds T¢)&4 Fun(ts Funds Funds Currnnt Y•ar 2026 2025 2025 2024 Vending 5,700 5,700 6,788 SWCGF 52.854 52,854 38,740 Bar 7,115 7,115 5,283 Gross wages and salaries- charitable trading activities Cafeteria Purchases 28,070 28,070 36,254 35,229 32,367 Payroll Admin Fees - Cafeteria 357 357 252 Cash Missing 2.744 2,744 Total charltable tradlng costs 132,069 132,069 119,684 30
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 32 Support Costs for charltabh actlvftles Current year Current year Current year Prior Year Unrgstrlctod R8strlct•d Total Funds Total Funds Funds Funds Currnnt Y•ar 2025 2025 2025 2024 Employee costs not included in direct costs Payroll fees and charges 304 Premlses Expenses Rates and water charges Room Hire Light heat and power Cleaning and waste management Premises repairs, renewals and maintenance 3.754 240 32,758 3.589 3,754 3,795 240 26,738 3,576 32,758 3,589 8,533 6,509 Administrativo ovethoads Telephone, fax and intemet Postage Stationery and printing Sothvare licences and expenses Advertising and marketing Financial costs Bank charges 837 837 1,103 693 253 693 253 426 240 Support costs beforg reallocation 49,748 51,292 43,641 Total support costs - Current Year 49,748 51,292 43,641 Prlor Year Prior Year UnrostrIct R8strlct•d Funds Funds Prlor Year Prlor Y•ar T¢)tsl Fund• 2024 2024 2024 Employee costs not included In dlrect costs Payroll fees and charges PrnM1s Exp•ns•s Rates and water charges Room Hire Light heat and power Cleaning and waste management Premises repairs, new81S and maintenance 3,795 240 26,738 3.575 3.795 26.738 3,57S 6,509 Administrative ovetheads Telephone, fax and intemet Postage stationery and printing Financial costs Bank charges Support costs beforn reallocation 1,103 1,103 426 426 42.797 43,641 Total 8UPPOrt costs- Prior Year 42,797 43,641 31
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 33 Other Expendlture - Govemance costs Cunont yoar Currnnt yur Current yoar Unr•strSct•d Rostrlctod T¢)tal Funds Funds Funds Prforyoar Tot4 Fund• Current Year 2025 2025 2025 2024 Independent Examine¢s fees Staff Costs - Wages & Salaries Bookkeeping Fees 1.602 1.815 1.591 1,781 7,483 7,483 Totsl Governanc• co8ts 1,602 7,483 9,085 S,187 Prlor Y•ar Prlor Yoar Prlor Yoar UnrgstrlCt R•strl¢t•d Total Funds Funds Funds Prlor Y•ar 2024 2024 2024 Staff Costs - Wages & Salaries Bookkeeping Fees 1.591 1,781 1,591 1,781 T¢)tal Govemance Cts 1,815 3,372 5,187 32
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 34 Total Charitable expenditure Curr•nt y•ar Curr•Tht ar Curr•nt yr Prlor Y•ar Unrgstrlcw Restrlctod Total Funds Total Funds Fund# Fun Currnnt Y•ar 2025 2025 2025 2024 Total direct spending Totsl charitable trading costs Total support costs Totsl Governance costs B2a 5,179 132,C69 49,748 22,985 28,164 132,069 51.292 9,085 28,814 119,684 43.641 5,187 B2b B2d B20 7,483 Totsl charitablg •xpondituro 188,598 32,012 220,610 197,326 Prlor Yoar PrSor Year Unre•trlcted RtrI¢lad Funds Funds Prlor Year Total Fund• Prior Year 2024 2024 Total direct spending Total charitable trading c¢)sts Total support costs Total Govemance costs B2a B2b B2d B2e 2.258 119,684 42.797 1,815 26.556 28.814 119,684 43.641 5,187 3,372 Total charltable expendlture B2 166.554 30.772 197.326 35 Expenditure on raising funds and costs of investment managoment Curr•nt y•ar Curr•nt >•ar Curr•nt y•ar Prfor Y•ar unltraC RoStrIct Total Funds Totsl Funds Funds Funds Currnnt Yoar 2025 2025 2025 2024 Cost of fundraising activities Total fundral8lng c08ts B1 33
Birgidale Complex SCIO Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015 38 othor tradlng expendltur• unrelated to fundralslng or charltable actlvltl•s Current yo•r Curr•nt ygar Curr¥nt year Unr¥strictod Restricted Totsl Funds Funds Funds Prior Yoar Totsl Funds 2025 2025 2025 2024 Donations 250 250 Non charfty expendlture B3b 250 37 Total of oth•r •xponditur• Curront ye•r Currgnt ygar Currgnt ywr Prior Yo•r Unvestricted ReslJi¢ted T¢thl Fund• Funds Funds Total Fund• Cuffont Year 2025 2025 2025 2024 Non Gharity expenditure 250 250 Total other •xpendlturo 250