REGISTERED CHAIUTY NUMBER: SC047512
ort of Ihe I rustees aiid
inancial Statements for the Year Ended 31 March 2
25

Leitli Communi
Centre Association SCIO
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examinels Report
Stalemeiit of Financial Activities
Balance Sheet
Notes to the Financial Slatemenls

Leith Communi
Cenlre Associalion SCIO
ort of the T1'Lislees
for the Year Ended 31 March 2025
The trustees present their rcporl With ihe financial slalements of the charity for the year ended 31 Marcli 2025. Tlie
Ii'ustees have adopted the provisions of Accounting and Reporting by Charities.- Statement of Recommended Practice
applicable to charities preparing iheir accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (fRS 102) (effective l January 2019).
OBJfi CTIVES AND ACTIVITIES
Objectives
The overall objective of Leith Conimunity Cenlre Association SCIO is lo advance education and lo provide and assist in
tlie provision of recreational facilitics or the organisation of recrealional activities, witli the object of improving the
conditions of life for the community of Leiih aiid its surrounding areas.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
For Ihe year under review, the Community Centre has continued to build attendance. In the year to 3 1st Mairh 2025 the
centre received approximately 4,200 b(]okings froin the ￿mmUnIty. and 8niiual new enqui17es were atDund 10 each
week.
The bookiiigs are SOlJ/o paying, and s￿/0 either subsidised, free. or as required by CEC under the terms of ihe existing
lease.
The centre continues lo pi'ovide a wide range of services lo th¢ community. I￿lUdIng.
ESOL classes
Dependen¢y support groups
Adult Education classes
Martial Art5
Dan¢e classes for all ages
Art and Craft classe5
Sports including Football, Basketball, Badininton, Dodgeball. Roller Derby practice and other Rollcr-skaling based
aclivitics
Cookery events
Event rehearsal space
Faiih gi'OUPS
Wherever possible the centre a150 offers temporary accominodation lo other local groups on occasiojis wheit their own
facilities are out of use because of maintenance or repair.
Tlie YMCA School Holiday A¢iivity evenls are now a firm commitmen( within the Centre, entering theii. 4th year.
Iii January 2025 the Centre again hosted the £eiih Chooses pliy5ical voting day. A sum of more than £44,000 was
distributed to local caLises based upon the principles of Participatory Budgeting and the voting of our local commiinity.
We are pioud to be at the centre of this annual event once more, drawing many mernbers of the lo¢al community into
their Centre.
To provide stable facilities for the community, the discountcd Monday lo Friday daytime lettings were maintained
throu£h the year, although this provision will undcrgo review in 2025-26 because of increasing Cost pressures.
The Centre continues to strive to broaden activities for all sectors of our community. including toddlers. senioi%. and
diverse CLEliural and recreational groups.
In late 2024 we undeitook tests on offering a weekly Commuiiity Meal wiihin our Cafe space. Tlii5 ha5 proved popular
and in eai'ly 2025 it became a weekly event. We see Ihis as a p￿lUde to offering Inorc ci)oktI)g and catering activity.
FINANCIAI, REVIEW
Financi¥tl rcview
The total iiiconie for th£ year under rcview was £69,457 (2024- £55.522). and expenditurc was £61,820 (2024..
£55,051), reslilting in a sU￿lUS of £7,637 (2024- £471). Net assets have increased froin £103,526 to £111,163 with
£110,120 in iinrestricled funds {2024: £102.483).
Page I

Leiih Communi
Centre Association SCIO
ort of the Trustees
for the Year Ended 31 March 2025
INANCIAL REVIEW
Reseryes policy
Tl)e Management Committee has continued to maintain its rese￿eS policy, aimiiig to retain free reserves in unrcstritit¢d
funds to cover approximately three monihs of unreslricied chwitable expenditure.
With the continued Ltn¢ertainty through the year surrouiiding fulure CEC provision of suppoit and maintenance seivices.
the Trustees continue to hold reserves that cover a minimum of 3 months total (SCIO plus Council) combined
expenditure. At ciii'rent levels the committee believe that equates to a cash sum of around £66,000.
Fuilher review will take place as at)d wlien future CEC poli¢y on Community Centr¢ support beconies clear. In the
nieantime th¢ unrestricted funds at 31 March 2025 were £l10.120 (2024: £102.483). with £85.094 as free tyserves not
retained as fixed assets (2024: £72,648).
FUTURE PLANS
Throughout the year City of Edinburgh Council continued their 51rdte8ic review of Community Centres aciDss the city.
This is a proces5 Ilial wa5 not coIicluded by the end of the reporting year, and the Tll￿tees Tecognise that thi5 may have a
Inalei'ial effect oil how the Centre is run in the future. Change is almost inevitable because of CEC budget constrnii)ts.
To Iliat eiid Leilh Community Ccntr¢ has m3inlain¢d current levels of seJvi¢e but contTh)Iled exi)enditure prudently and
pi'opoitionately. We also I'emain in conversation ivith several of our users and external organisations iiivestigating
possible future callaboration to cnsure a slablc future for the Cent￿,
STRUCTURE, GOVERNANCE AIYD MANAGEMENT
Govei'ning (loeumeilt
Leiih Commui)ity Centre Association SCIO is a Scottish Charitable Incorpordled Orgaiiisation (SCIO) registered in
Scotland (SC 047512}. It operates under a Constitution drdwn up under guidelines provided by thc City of Edinburgh
Council.
Subject to the powers of the organisation in general meetings, the policy and general rnAnagement is controlled by a
Management Commiltee, the meimbers of whi¢h aTe elected at annual general nieelings.
This SCIO was established to replace Ihe charity Leith Community Centre Association (SC 005529). Leiih Coininunity
Centre Associalion (SC 005529) has now wound up and passed ils assets and liabilities lo Leith Community CLntre
Association SCIO (SC 047512). Tl)e charity began tr8ding as Leith Commuiiity Ceiitre Association SCIO (SC 047512)
on l April 2018.
R¢ci'uitm¢nt And appoiiitment of new trustees
The need for new trustees is reviewed periodically based on the composilTon of the skills and expcrieiice of the cun'ent
board. During the year ended 31st Marcl) 2025 the￿ were no changes to the conipoSTtion of the Trustee board.
Risk Management
The Coinmittee continue to monitor risks lo the opcration of the charity. and to the Cominunity Cenlre. As tEferred to
elselvhere, the ongoing CEC Community Centre Strategic Review process overshadows the operation of centsES city
wide, including Leiili.
Trustees have consciously taken a prudent approach to the operation and developinent of the centre durti)g this year,
awaiting the outcome of the review. Immediate risk to the Centre and the charity appear low but TTUStees I'ecognise their
need to continue moni10iing the impact of severdl possible future scei)arios.
CEC have indicaled a definite intcnt lo address several buildiT]g i55ues. most notably Ilie comprehensive re-iY>ofing of the
building. Tlicre is positive expectatioii that thi5 will shortly take placc.
Meanwhilc, Ihc Centre is seekiiig partners and collabordtions that can provide stability and resource to tl)e centre without
conipronii5ing the core services offered to the coininunity- Conversations are continuing.
Pagc 2

Lcith Communi
Ccnlrc Association SCIO
Re￿_rt of the Trustees
ror th
31 March 202
Rfi,rr.RF.NC.F, AND ADMJiyisfRATtVE DETAILS
Re£istei'ed Chai'ity number
8('.047512
liide
ieiideiil If'xi)iiiiiiei'
Cowan & Partnei's Limited
60 c.on41ilulion st￿LI
FAliiibLifL7h
Fll.H6 6RR
Appi'oved by onl¢r of th¢ board of trusteos on 22 Decomber 202S tsnd signed on its b¢half by:
Page 3

Inde
endent Examinerfs Re
oit lo the Trugtees of
I rcport on Ihc accounls for Ihc year ended 31 March 2025 sel out on pages five to twelvc.
Respective i-espon$ibilitie8 of Iriislee8 and examiner
'rhe charity's li.us1e￿ are re.%ponsible for th¢ piwar4tion of the accounls in aecnrdance with Ihe tei'ms of the Charities
and Tiustee Jnvestrnent (Scotland) Act 2005 and the Chartti¢.s Acc()unts {Scoilniid) Regiilftljon￿ 2006 Rmeiidcd). The
charity's tTu#¢es consider that the audit requiremeni of Regulation 10(1 Xa) to (c} of the A¢coiants Re8uIHtions d(*8 nnl
apply. Tt is my re8p)iisibility to exan)ine the a¢coiints as rcqiiircd under Section 441 Imc) of the ilct and to state whether
pai'licular malters1)aN'e conie to my attention.
IIASIS of the independent examiner's report
My ¢xaminatioJi was cattied out in accoi'dance ii'ith Regulation I l of Ihc C.hw'itit5 Accounts (8coUaiid) Regiilatioris
2006. An exaiiiination inwlud¢s a rcvi¢w of the aGcounting recoi'd5 keyt by the Ch￿ilY and a coinpari50n of the accounts
pr¢￿Ill¢d with thos¢ rccords. It also inclLbJes cvnsid¢ration of any unusual i¢enJs ￿. disclosures in the accounts. and
sttckino cxplai)alion5 froin you as Iruse￿$ ￿ncerning any such nutters. 'J'h¢ piDce4JuT¢s undertak-en do not provide all Ihe
evidcnce thkLt would be rcquircd in an audil, alld coiiscqucnily I do nol exprGs5 ali dudil opinioi) on th¢ view %ivcn by the
accoui)1s.
liidependent examliier's 5t&tement
In ¢onne¢tion with my examillaiion, iDatttt14s come to my attention ".
(I I whieh ML rcllsonllble L8U5e lu bclieve that. in any maierial rcspect, the requirements
to keep accouirting records in Lccordance widi S¢¢iion 44(IXa) of thc 2005 Act and Rcgulalion 4 of Ilic 2006
A¢¢oiints IleEulati0114; and
to prepar6 accounts which accord wilh the ac¢ounting reco￿S and to coinply will) Kegulalion B of elle 20Q6
Acwunls RLgulatioiis
havc not becn Inet; or
(2) lo which. in my opinion, attention should be drawij in order lo enable a piDrKr understanilinbi uf the account8 lo be
reached.
Cuw#n & Partncrs Limitcil
6(J Cnik%liliJliori SirLLt
F.diiil)Lll'gh
I,-I ICTr ()Rll
Dale,.
Page 4

Leith Communi
Centre Association SCIO
Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted
fund
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donalions and legacies
131
131
133
CbAiitAble aetivities
General
67,142
67,142
53,444
Investmeni incoine
2,184
2,184
1,945
Total
69,457
69,457
55,522
EXPFNDITURE ON
Chari*#ble Activities
Genei'al
61.820
61,820
55.051
NEI. INCOME
7,637
7,637
471
RECONC.II,IATION OF FUNDS
Total funds brought forward
102,483
,043
103,526
103,055
TOTAL fuNDS CARRIED FORWARD
110,120
1,043
111 163
103,526
llie note5 fonn part of these financial statemenis
Page 5

Leith Commui)i
Centre Association SCIO
Balance She
-3 l Miircli 2025
31.3.25
Total
fund.9
31.3.24
Tolal
Unreslricted
fund
Reslricled
funds
rilXF,D ASSV.TS
l angible aS￿ts
10
25.026
25,026
29,835
CURRENT ASSTrI'S
Cash at bank and in hand
86.071
1,043
87,114
74.62Q
CREDITORS
Amounts falling due within one year
(9TI)
(977)
{929)
NL"I' CURIiLN"I' ASSEI'S
85.094
1,043
86.137
73,691
I'(YI'AL ASSE'I'S LESS CUEUILNT
LIABILITIES
110,120
.043
111.163
103.526
NL'I. AS'STr;'rs'
LIO,120
1,043
IIL,163
103,526
'VNDS
12
Unrestricted fui)ds
RcslriLIL(I fiinds
110,120
1,043
102,483
1,043
TOTAI, FIINDS
111,163
103,526
lThe financial slAtements wur approvcd by thc Ik)ard of Trustees and audioriscd for issue on 22 Dccembcr 2025 and
were signed on its behalf by..
The notes fonn part of these finhncilll statements
Page 6

Leilh Coinmuni
Centre Associatioii SCIO
Notes to tFLe Financial Statements
for the Year Lnded 31 March 2025
ACCOUNTING POLICIES
Basis of pi'eparing the financial slatements
The finaiicial statements of Ihe charity, which is a public benefit entity under FRS 102. have been prepared in
accordance with thc Charities SORP (FRS 102) 'Accounting and Rewrting by Charities., Statement of
Recommended Practice applicable to charities preparing their accounls in accordance with the Fii)an¢ial
Reportitig Standard applicable in the UK and Republic of Ireland (FRS 102) (¢ff￿tive l Jaiiuary 2019),, Financial
Repoitiiig Standard 102 'The Financial Rew)rtinB Standard applicable in the UK and Republic of Ireland, and the
Charities alld Trustee Investment (Scotland) Act 2005. The financial statemenls have been prepared under the
historical cost convention.
Leiih Community Centre Association (SC005529) kgan trading as Lcith Community Centi'e Asso¢ialion SCIO
(SC04512) on l April 2018. At that date all assets ond liabilities were Iransfei'red fi'om Leith Community Centre
Association (SC005529) to Leith Commui)ity Cenknr Association SCIO (SC04512).
The ac¢ounts are presented in sterling which is the charity's fuiictional ¢urren¢y. and rounded to the nearest
pound,
No change5 have been made lo the basis of preparing the financial statcments this year or lo ihe pr¢vious yeals
financial stalemenl5.
Going concern
The Irustecs consider that there are no material un¢ert&inties abolit the charity's ability to conliiiue as a going
concem and Iliere as sufficient rescThc5 to meet the reserves policy as detsil on page 2, Ilierefore the accounts are
prepared on a goin8 concern basis.
CritlCAI Accounting ju(Igements and key souites of estlmltion uri¢ertAinty
Tlie preparation of the financial slalemenls coiifomis wilh Ilie reqiiiremenls of the Charities SORP ai)d general
accepted accounting principlcs. The only area in which it is considered that a¢counling esiirnates and areas of
judgenieiit have beeli applied is depreciation, the policy on which is outlined below.
Income
All income is recognised in ihe Slaienient of Financial Activities once ihe charity l)as entitleinent lo the funds, it is
probable Ihat tl)e income will be received and the amount can be incasured reliably.
Expenditui'e
Liabilities are recognised a5 expenditure as s(y)n as there is a le881 or constnjclive obligalion committing the
cliai'ity to Ihat expei)dilLJre. it is probable that a transfer of econoinic benefits will be required in settlement and
the amount of the obligation can be measiired ￿lIablY. Expenditure is accounled for on an accrua15 ba515 and has
been classified under l)¢adii)gs that aggregalc all cost related to the category. Where cosÉ5 cannot be directly
attributed to pailicular headillgs Ih¢y have been alloc&tcd to activities on a basi5 Consistent with ihe use of
resourc¢s.
TAIigible fixed as5e¢s
l)epi'eciation is provided at the following annual rdtes in order lo write off each a$￿t over ils estimated usefvl
life.
Improvements to property
Fixliires and fittings
Computei. 4uipment
151J/o on reducii)g balaiice
150/0 on rediicing b8lancc
15% on reducing balance
Taxation
The charity is exempl froin tax on its charilable activities.
Fund Accounting
Unrestrtcled funds can be used in a¢¢ordan¢e wilh the charilable objectives at Ilie discretion of the triistees.
Page 7
continued...

Leith Communi
Centre A550ciation SCIO
Notes to the Financial Ststements - continued
for Ihe Yeai. Ended 31 March 2025
ACCOUNTING POLICIES - CODtitsiied
Fund aeeounting
Re51ricted funds can only be used for particular restricted purposes within the objects of the chai'ity. Re51ri¢tion5
arise when specifIed by the donor or when funds are raised for p8rtiC4]lar restricted puryoses.
The Centre cutTently has no 5cpardtely designated funds for specific putvoses.
Measurement of debtors
Trade and other debioKs are recognised at the settlement amouiit due after any trade discount offered.
PIEpaymenls are valued at the amount prepaid iiet or any trade discounts due.
Cash at BAnk And on FIAnd
Cash dt bank and cash in hand includes c&sh and any short terni highly liquid investments with 8 short maturity of
thi'ee months or less from the date of acquisilion or opening of the deposit or similar account.
Creditors Riid LoRns
Creditors aiid loans are recognised where the Charity has a present obligation resulling from a past event Ihat will
probably result in the transfer of funds lo a Ihird party and the amount due to settle the obligalion cali be
measured or estiinaled reliably. Creditors and loans are nomially recognised at their settlement ainounl after
allowing for any trade discounts due.
VAT
Leith Community Ceiitre Association SCIO is not VAT registered and ilierefore expenditure is recognised
inclusive of V AT.
DONATIONS AND LEGACIES
31.3.25
31.3.24
Donations
131
133
INVESTMENT INCOME
31.3.25
31.3.24
Deposit account interest
2,184
1,945
INCOMK FROM CHARITABLE AcfiviTIES
31.3.25
31.3.24
Activity
General
Rental incoime
67,142
53,444
Page 8
continucd...

Leith Comniuni
Centre Association SCIO
Notes to the Financial Statements- continued
foi the Year Ended 31 March 2025
CHARITABLE ACTIVITIES cosrs
Direct
Costs (see
te6)
Suppoit
costs (see
note 7)
Totals
General
23.491
38.329
61.820
DIREcf COSTS OTr CHARITABLE AcfiviTIES
31.3,25
31.3.24
Insurance
Event ¢ost5
IT Expense
Cleaning & re-cycling
Grants & donations
Repaii's & renewals
Subscriptions
Janitorial support
Development worker
Tutor costs
1,694
1,548
340
3.200
1.900
1.545
1,570
300
404
35
6,697
.073
449
2,958
15,612
192
23,491
15,646
SUPPORT COSTS
Governance
costs
General
38,329
Support costs, included in the above. are as follows:
GovernAnfe costs
31.3.25
31.3.24
Total
a¢tivilies
Geiieral
Independent F.xaminatioi)
CEO fee5
Depreciation of tangible fixed assets
978
32,083
5,268
930
32,083
6,392
38.329
39.405
Page 9
continued...

Leith Communi
Centre Association SCIO
Notes to the Financial Stalenients- continued
for the Year Ended 3 l March 2025
TRUSTEES, REMUNERAT10Tr4 AIYD BEN1¢ FITS
Thei'e were no trustees, reinuneration or oilier benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Triistees, expenses
"rhei'e were no Iiustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 Mai'ch 2024.
COMPARATIVES FOR THE STATEMENT OF FIIYANCIAL ACTIVITIES
UnreslTiCted
fijnd
Restricted
fijnds
Total
fullds
INCOME AND ENDOWMEI NTS FROM
Doiiations and legacies
132
133
ChAI'itable activitie5
General
53.444
53,444
Investment incoine
1,945
,945
TotAI
55,521
55,522
EXPENDITURE ON
Clii?I'itAble Activities
Geiieral
53.978
,073
55,051
NET IIYCOMlIl(EXPENDrruRE)
1,543
(1,072)
471
RF.CONCILIATION OF FUNDS
Total funds brought forward
100,940
2,115
103,055
TOTAL FUNDS CARRIII D FORWARD
102.483
1,043
103,526
Page10
continued...

Leith Communi
Centre Association SCIO
Notes to the Financial Statements- continued
for the Year Ended 3 l Mairh 2025
io.
TANGIBLE FIXED ASSEI'S
Improvements
Fixtures
and
fittings
Coinputer
equiprnent
propety
Totals
COST
At l Api'il 2024
Additions
15.910
124.835
17.118
460
157,863
460
At 31 March 2025
15,910
124,835
17,578
158,32J
DEPRCI CIATION
At l Api'il 2024
Charge foi. year
6,214
1.455
108.260
2,486
13,554
1.328
128,028
5,269
At 31 March 2025
7,669
110,746
14.882
133,297
]YET BOOK VALUE
At 31 Mai'ch 2025
8.241
14,089
2,696
25,026
At 31 Mai'ch 2024
9,696
16.575
3.564
29,835
No indicators of impairment were noted in the year.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Other Creditors
977
929
12.
MOVEI ME4 NT IN TrUNDS
Net
movcmeiit
in funds
At
31.3.25
At 1.4.24
Uiiyesti'icted f￿ndS
General fund
102,483
7,637
110,120
Resti'icted funds
National Lottery Grant
.043
1.043
TOTAL FUNDS
103,526
7,637
111,163
Net Jnoveii)ent in funds, included in the above are as follows:
tncoming
resources
Resources
expended
Moveinent
in funds
Unresti4cted fund&
General fund
69.457
(61.820)
7,()37
TOI"AL FUNDS
69,457
(61.820)
7.637
Pagell
continued...

Leith Communi
Centre Association SCIO
Notes to the Financial Statemcnts- continued
for tFLe Year Ended 31 March 2025
12.
MOVEMENT IN FUNDS - continued
CompAratives for movement in funds
Net
Inovement
in fuiids
At
31.3.24
At 1.4.23
Uni'esti'lcted fund
General ￿nd
100,940
1.543
102,483
Ilesti'ieted fuiids
National Lottery Grant
2,115
(1,072)
1.043
TOTAL FUNDS
103,055
471
103,526
Compai'ativ¢ net niovemenl iii funds. in¢liided in the aiKJve are as follows:
Incoming
resourccs
Resources
expcnded
Moven)¢nt
in fiinds
Uni'esti'icted funds
General fuJid
55.521
(53,978)
1,543
Restyicted funds
National Lottcry Gi'ant
(1,073)
(1,072)
TOTAL FUNDS
55,522
(55,051)
471
National Lottery Grant - A grant of £9,900 was received from the National IAiilery in September 2021. This wa.s
I'eceived to employ a Community Development Worker for a year. A community worker began working in March
2022 as needed and the reniaining balance has been carried fon¥8rd.
13.
REI LATLD PARTY DISCLOSURES
There were no related party traiisaclioiis for the ycar ended 31 Mar¢h 2025 nor 31 March 2024.
Page 12