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 re￿1ve 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 V￿th 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 i￿egulari￿.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$t￿e for the preparation of the finanThal statements in
accordan￿ wth the Charrt￿S aThJ Trustee Investhent {ScolJand) Act 2005 and all other apF4icable law and with
United ￿'ngdoM Generally Accepted Acc•)unting Practi￿. applicat* to smaller enbties, and for being satisfied that
financial statements give a true and fair vw.
The Trustees consider that the audrt requirement of Regulat￿nS 10(1) (a) to (c) of the Charitses Accounts
(Scolland) Regulations 2C(6 (as amended) does not apFty. and that there is no requirement in the Goveming
Document for the conducting of an audit As a consequen￿, the Trnstees have elected that the financial statements
be subject to independent examinabon.
Having satisfied myself that the finanaal statewEnts are not required to be audited under any l&Jal provision. or
othemse, and are e&'gible for irKlependent examination. li is my responsibility to...
a) examine the financHI statements of the chanty under Sedion 44(1)(c) of the Art..
b) follN apFlicable procalures in the Regthts'on 11 of The Charilies Accounts (SwllarKII Regulation$ 20C
(as amended) and in accordance with th•3uhdance giN*n 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 8￿p? 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 r￿t 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 O￿niOn. 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 qualif*d 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} Regu￿b.on$ 2CI)6 (as atY*nded) 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 resF*Gt:_
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
F￿n
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 eXpendI￿re
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 carr￿d fO￿ard 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 Y￿r
Tot41 Funds
F￿ndS
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 exPendI￿re
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
C1￿1n9 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 a**èts 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￿ Re￿ue 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 ind￿ated atxm is of Sheet rtems as set (*Jt in SORP
d(tument& As required by paragraph 4.60 01 the SORP, the a￿1 cam&J forward hnjs
have agr*J to the SOFA.
Trust•ts a¢kntyvkty fvir rwwbirl￿ for tg)mth"ng Mih IIK• of c*•rity18gisl8tth
to ac£C￿n￿.ng recAyds and the preparab.¢￿ ofaccthints
Examin•r 1$ on pag•
register&J, itth￿ld te digit4e to wepare act4)Jrts in acc1)rdat￿e 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 charit￿S) 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 a￿Ura￿. The following Sp￿fiC policies aTr apP￿d 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 entit￿ment 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 ServI￿S 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 a￿vi￿S for generth'ng fundg when
they are sokl.
Grants. induding grants for the purcha￿ of fwl assets. are recA￿niSed in full in the state￿th 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 inC￿aSe in the ¢hanty'$ a￿et$ or
duction in rls liabilities and 0￿Y when tre tharity ha$ kgal enlitlement, the income is probable and be meaSU￿d
liably.
Income vecognltlon
DNKlends are accr￿1 vthen the 8hareh(*le¢s rwJht to recei￿ pa￿rrt 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 Spe￿ffic purpose, then the fixed
asset fund so c￿ted 18 categonged as a restrided fixed a8set fund. and the re￿an1 re8tridion8 are noted in the fixed
asset note 11.
Where the tems of the gfft are met once the asset is ac4uired. so all￿r￿j 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 f￿ed 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 equiv*nt to the net book value of
the assets.
Any ￿Idual liability lo the donor ari8ifKd from, for exam*, the assevs fu￿re 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 V￿th SORP.
Stocks and work In progress
Stock is valued at the lo*r of cost and net re81isable v4
D8btOf8
Debtots are measured at tr￿1r 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 satisf￿5 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 re￿iVed 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 re￿vant 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 sup￿1 of its V￿rrteers. vthich is much appreaated. The arrangements with vdunteers are
difficutt to value precisety in monetary terms and have not been rec¥)gnised in the state￿nt 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 C￿r￿nt 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 r￿￿1Ved 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 Int￿ded In ¢redltor•
325
Prlor Year
Openlng
RKelved
D*tsrr* from prlor loss rnl•as•d •t y￿r •nd
In year
Donalions under £200
Totsl
2024
2023
Thao doferrah ar• Int￿ded 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
C￿t
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 t￿tee$
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 V￿re 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
I￿orn•
Exp•ndliur•
G•lns &
Mo¥•rrvJnt
Losses
In fvnds
2026
202S
2025
Unrestricted and designated lunds.".
un￿StriCted 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 ReValuat￿n 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 Equipw*nt 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 y￿r
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 Y￿r
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 y￿r
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 - r￿n charitab
actIv￿leS
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 anal￿1*
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 C￿ts
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 y￿r 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 R￿trI¢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
unl￿traC￿ 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