2025-03-31-accounts

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REGlS'fERED CHARITY IN'UJMBER: SCIM7i17 REPOR'f OF THE TRUSTEES AIID U,NIlUDITED FIN&liYCIAL &bTATEl}lE￿TS FOR THE YFAR EAIDED 31 INIARCH 202 FOR GI.EN'CASSLLS COMIWIUIN'ITI, DFifELOPIlqEfiT PROJTr:CT (SCIO) Villiani Duiican (UK) Liniiicd Chartered Accountants 4Lt A ULliin&•rdniont Road Hamilton MLJ 6JT

GLE.NiC.4SSELSi COIM.IILiiNITY DEIILLOPIllE.N'T PROJECT (SCIO) COINTEINTS OF THE FIJ'ANCIAL STATEIIIEN'T.S FOR THE I'FAR EYDED 3111 IARCH 21125 Rei)ort of the Trustoes IndL'pendent Exaininer's Report Stalcmont of Finan¢ial Activities Statenient or rinllnclol Pojiitlon utes to the I,'liiuncial Sitatenients Delailcd Statement of Tr inaneial *letii'ities

GLENCASSfLS CO)IMUN'ITY DLIILLOPIMEIN"r PROJEC.T (,SCIO) REPORT OF THE TRUSTEES FOR THE I'FAR EIN'DED 31 IllARCH 2025 ThL truslce.4 1)reseiit iliLir rL'pon i¥'iih ili¥ finaiicial sl&ilLinciits of ihc Lliariiy lor ih¢ N'ear cndcd I l i￿141rc]] ?0?5. 'n)L Iniiitces liillPL' Iidopicd Ilic proiii4ions of AcLOIII)lillg éiiid Reponino by Cljiirities: SiateiiiLnt of RLcoimineiided PrJLtice appliiabl¢ io Lhariiies prL'P&irinb? IliLir <¢iLOUlllS il) accordJnie i￿lIh tlie F iiiaiiciul RLportinby Standard ¢ipplicablc in Ihe UK and Rcpublic of IrL161nd (FKS l O?) (cffcctii'e l Januury ryO19). OWFCTIVES AIND ACTII'ITIES Objc'clii'cs and uinjs Tlic slraÉLbiL dilii of rhc projcLt is:. "to proi'idL a comniunity niLCliii& point, ￿,111ClI ii'ill lillp brLak. do%vn barriers and i'nLoura&?L' inclu%ion &1nd gLncrai Loniinuiiity spirii. Objectii'cs -To proi'idL a rJiigTL ol. Lducatioiiol. tnining and voluntlLriiig opporriiiiilics iliat 11SSiSt local pcoplL 10 gain kiivwJLdbvL' and IL'.Irnin&i skills Iliat in iurn ivill hopLlully incrc41%L tlicir Lniployability. -To providL a rlinge ot-rL'creationiil. SOLiiil aiid Lducatioiial progirdmiiics for young peoplL and adulis. -I'o dL VL'lop a raiibiL of Loinmunity C%'L'n15 and aciii'iiics Ihai ivill Lncoura&7e Lonimuniiy partlLipuiion aiid inclu.sion and ycnLrntc a %ciisL ol. comiiiuiiity si)irii. -To giLncri£ IL. u .%Ln%c ofcomniunity oivnLr.%hip Ilirough IhL' involvLnicni ol. local people in Ihc runningy ()1" thl project. -To dLI'elop PfylrtllL'fship ivurk. Iviih otliLr a&iLIiLiL.s aiid projLLI8 10 IIIL'fLa.sc tliL opportuiiitlis. Si'fviL'L>i and siipport on ufiL'r to lh¢ local coiiiiilunily. ACHIEVE,IILI%T ANaD PERFORilliliN'C Chxrliable AL'tli'ilie Duriiib¥ ?0?4 - 20?5 tlic Scnior Youih IV()rker and Projeci M41nag•er resigincd ivhich rcsultLd in Youih Clubs beiii uspendcd Ulilil 11 llLiii tcam iverc rccruited and up 10 %PCLd. Tlic nLIV ILiini 14 no￿, in place and illl Youih Club4 an(1 IILtii'itiC% iirc biick up dnd runiiins. The GCDP Li)niiniiLs to proi'ide a ii'clcoiiiL and aciiitllics for childrL'n sind v()uiig pcoplc a&pcd 5-16 yLars. li also hosis 11 Drop In faLilily for youiig pLoplL on Friday iiftcmo(Ins• 41 Coinmunity C41fL ( fvl(>ii/ IVLd/ Friduy5>. a iveLkl)' Sciiior Ciiiicns Group aiid u Sca+ional Prognininl duriiibi tIIL Suii)iiicr Holidlly pL'riod. TIIL Conin)uniiy Carc opcraiLts IhrLL d¢ly%i a WLL'k aiid Iliis L'nniinucs tu bL populiir il'ith thL' residLnis of Crai&ynLuk. The L£ilc prvvidLS a plaiL for all iibpe5 lo inL'¥l lind Llial aloiis? il'iili b¢ii)b abl¥ io purLliilSL" iiical% 411 a rL415uniible pricL. TIIC cafe priLes arc a4Ct 10 LQ%'Lr ilic LOSI ofuur OUl&ioiiigs ai)d 1% not IhLfL 10 giL'nerdtL 11 proliil iilthough di) rLciuifL' to pricL IILlliii ai a pricL iifliiLh at IL'a.st gil'es lis li brL'akLVLn PLlSition aiid alloi¥' u% tc) proi'idL inLals on OLcasic)n&i Iv cliildrLii aiid adul1% i%'iiliin tlik coiiiniuniiy ii.ho ai liinL.% l ind thcmi¥li'c.% iii a po.%ilion i%'li¢rc iliLy Ill&l>' iivi bL iiblL io li'Ld Ililir liiiiily. IirL' hdi'L al%0 LYplor¢d ihL Pobsibilily ofdci'clopiiigp ali E':arly YLars Probiraniiiic and "piloicd" a Pdrcnu Carersl l oddlcr Ciroup. A sub.stiinlial aiiiouni of our fundingl lias bLen Uscd ihis s L. aiid sat"L. lor all lo 115¢. 1 lir lo upb7radL vur prcnii>L.S io n141ke iliem iiiorL ivclcomii) ThL Board COiiiiiiLILs io iippfLLialL ihc subst<illii&il t'iindiiig gvraniLd io iliL' GCDP by ihL Naiional Lottery, the SLoiiish Cjoi'i (Ini;LStiiig7 in C-.oiiiinuiiiliL4 Fund) Jiid Nlortli L6inarLshire Council. FI,%'ANI 'ClIlL RF￿'lEl￿, The Board hd* bcci) griltLt"ul lor luiidiiigi rccLivcd. Our priiicipal ￿nder.$ l-or Il)is tinaiicial yLar iVLrL. The N'aii()iial Ioiiery. Ni orth Laii iii U¢¥4)rduii¢& ii'iil) IhL LonsiiliitiL)ii %%-liii'h .siutL% 'thL IriiL'turL Ot. IliL' projccl con.&i%ts ol. LhL Board. ii'liv hold r¥gTuI(Ir inLCtin&is. and &7cnL'rally coIitroI ihL dciiviiies ot- thL' orglwiisaiioii" TIIC PLopIL Nenringv on ilic Board are also McinbL"fs ot" zhc organisation for the purpos￿ of ihc C'hariliLS and TtU5tCL IniicsimLnt (SLOtland) ALt ?005.

GLTr-N'CIlSSEL.S COillillL",YITY DEI.'ELOP1llE￿'T PROJECT (.SCIO) RFPORT OF THE TRLISTEES FOR THE I'EAR E.N'DED 31 ,IIARCH 2025 STRUCTURE. Go￿FR￿1 ANI CE A,%'D NIA,N'AC.E,IIEINT Recruitment and uppointment of n¢ii' trutCeS Thc B041rd iiiily al 4in)' i iiiie appoint all), PLrsoii to bc a Lharils, trustce - bs1 ii.'ay of fL"solution paS￿L￿ by iiiujorlly I'ote al il 13oiird inLilinb. Neil, nicmbcrs are gii'Ln an induction. includingi deiails of their role and rcbponsibiliiics as a Board iiienibcr. Or%anisalional struclure SirdlL•biiC direciion. finanLial nionitorin&? a nd conirol. priorili>ialiL)n und dL'VL lopiii¥4it n)aiz¢r.s ar¥ con%i(krcd dLYidLd by IIJL Buard. Risk managc'inent lThe irusiccs havL a duty to idcniify lind rcvieii, the ri.sks to ivhich Ihc charity is exposcd and to cnsurc appropri<lt coniro15 are iii plaL'c t() provide re2sonabl¢ assurance abwuinsi frnud and crror. RTr.FLRE￿CE AIN'D AD,%II.NISTRATIVE DETAILS Rcgistered Charih, numl)er SC(M7517 Principal addrcss I'rustees Independent Examiner lillidni Duncan (UK) Limited Chartered AL'coiii?tanls Jd Au¢hinsr•UiiVlJi Road Fliliili lion Approi'cd by order of Ihk board 0t-tni51LL￿ on 18 July ?075 and signld on lis behalt-by:

IN'DEPEINDLN'T EX•l,111.JF.R'S REPORT TO THE TRUSTEES OF GLENCASSELS CO.IlI%lLN.In' DEI:ELOPJ%lE.%'T PROJEcr (scio) I rLport oli IhL accoiinls t.or Ihk yLdr Lnded .31 klarLh ?O?S ￿"1 oui on P74 gc5 1.our io ¥lLI'Ln. Respeeiii'c re>•pi>nsihilitlCs of trustces and eiomincr Tlic cli4ifiiip'.+> trusiee% are rL'SIX)1lsiblL lor Ilie prLPi 1nd TrusiL¢ Ini'cstiiieni (Scoiliind) Act ?O()i and Ilie CliaritiL.% Accoiinis Iscoiland) RLgiulaiioiis ?U06 (as ainendLxI). TI Ll)Jrii> s trustLC% ennsider tliat ihe 1udit rLquif4ll)Llll of Regyulaiion 10{ I )(a) to (c> of lh¢ .4ccounts Il¢bwlationb do¥S noi applv. It is iiiy rLspon.gibility to cxainiiiL IIIL" dccoull15 ￿ flquired ui)dir Seciion 4411)Ic) of Ihe Act and to 5t£llC ivheiher P¢1rtlLular nidiier.% liJi'e comc to niv atlL'lliion. Basis of thL' indepondL)nt ex2miaor's roport ly L'xaniiniltioii Ivas idrriLd out in aiLord6111CC ii'iih RL*g•ulaii(In I l ()f thL' C-hJriiiL+i ..ILLvuni.% (SLuilaiKI) RLgulation• ?00(). Ali cxamiiiaiion inLIuLlcs a rLVIL'li' ol. IhL aCLC)uniins? rL'Lord% kcpi by ihc Ll)arity' lind il conipari%on of IhL 41ccounis prLsL'ntid ivitli tliosl rlcords. li also incluLIL.% LOlI.sidcration of any iinu%uul itLms or disclo%urc.% in thc JLLounts. and -seL'LinLi e¥plaiialion£ from you as trusl¢es Loncon)Ing any %ukh mult¢rs. Thc proccdurcs uiid¢rlakcn do not proi'idc all Ihc ci'idcncL thai Ivould be rcquircd in lin liudii, and LollsL'qULnily I do iioi cxprcss ali audil opinion on thc viLiv gii'cn bv IhL 41cLounl.s. Independeiit cxamlner's 5tatenient Iii LoiincLtion ii'ilh niy L,iamin¢ltion. no iiiaiiLr lia5 coinL 10 nil, aiicniiuii ( l ) w:IIiLI) givc5 rne rlasonablc LilUSC to beliLll'e Ehai. in any maiLris?I respeci. Ihe rL'quifLn)enis Ic) kccp accouniino rLcord% in accordaiicc w'iih SLciion 4411)(d) of thL Ak'counl.% Rc&vulaiioi)s" aiid ?005 Act and Regulation 4 of Ihc ?006 io prL'pJfc iiccounis iipliicli accord willi Ihi accounlinbp ￿COrdS and lo coinply iviih RL%puliiiion 8 of Ihc 2006 Accounts RL•biiililtions liai'L n4)t b¢cn Tnei: or ( ? ) to wh iLh, iii iny opinion. aiicniioii should be drni¥'n iii order to cnable a proper undersiandino of the accounts lo bc reiiched. "I"hc Insiitlllc ol'Ch14 rtLfLd ALcouniani% ol. SL"vi11nd 'illiani Duiiian (UK) LiiniiL Q'.hartcrLd ALL'ount4lnis 4d Auchingrdmoni Road Flainilion fvIL3 6JT I S Jiily ?0?£ PaL•¢ 3

GLEINCASSfLS COIllN,IUNI ITI, DEV'EI.OPlI IEfiT PROJECT (SCIO) STATE.MEJNT OF FI,%AN'CIAL ACTIVITIES F'OR THE YEAR EI%DED 3111 IARCH 202$ 31.3.?.5 Total rund UnrestrictLd Restricicd funds 'I"oial ruiids IINCOIllE IIND LNI'DOIVhlEITS FROII I Charilable actii'ities Coinmunily %OLial fr'acility Noics 133,866 133.866 138.199 nthL'f Iradingi aL'tiiiities Ini'c&iniLnt inL()IIIC 17.041 914 17.041 914 8.967 Totxl 17.955 133.1166 1S1.X21 147,794 ENPEIYDITURE O Raisin&i tiind 20.849 20.849 13.39? Charliuble aL'tlvltlL'S C L)mmunily wL'ial 14icility I'otal 3.430 13.458 116.888 1]? 8.55 24,?79 13.458 137.737 126.?47 YET INCOML/(EIPEINDITURE) (6.3?4) ?0.408 14.084 21.547 RTr:CO,NCII.IA'fioli OF FUND.¢• Toial lunds brouglji loThvard 10.6nl 80.077 90.678 69.1.31 TOTAL FUNDS CARRIED FORWARD 4.277 l ()0.485 90.678 Thc Iloles foni) part of Ilicse financial ilateiiicni.s

GLE.NCèlSSFLS COIll.I'ILi.NITY DEI'YLopfi.IEYT PROJECT ¢SCIO) STATEMEINT OF FI.N'A.N'CIAL POSITIOIN 31 NIARCH 2025 31.1,?5 Toial fund5 31.3.?4 Total t'und.% UnrislriLtLd RLsifiLIL'd funds CURREINT ASSETS l)ebtor C"a•ili at bank and in haiid 4.?77 IU6.196 110.473 96.774 4.?77 106.196 110.473 96.774 CREDII'ORS Ainouni.% fallin&* duL Ii'iihin year (5.711) {5.711) (C).096) 'ET CURREIYT ASSETS 4.777 100.485 104.76) 90.678 TOI"AL 2ISSF:TS LESS CURRENT LlèlBlI,I"fiES 4.?77 100.4¥5 104.767 90.678 NET èlSSETS 4.?77 l 0().485 104.761 9n.()7 Unrc&tricted fund RLsiriL%ed fuiids 4.?77 100,485 10.601 80.077 TOTAL FUNDS 104.76? 90.()78 Thc fiiianciiil siaicmciii.% ii'crc ¢ipproved by IhL Iloard of Tru%tecs and autl)ori%ed for issuc on 18 July iLinLd oil it% bLlI:Iif b ?025 and w'crc The Iioies fomi P41rt of lh(￿( finanl ial staiciiiLnL8 Page 5

GLE.N'CASSEI.S CO.11.IlliiNI'fi' DEI2ELOP1llEI￿T PROJECT (SC.10) 'OTES TO THE FINA ANI'CIAI. STATEIllEIN'TS FOR'fHE I'EAR ENDED 31 ,IIARCH 2025 STATU'foRI' lJN'FORillilTIO Glcnccl%bcls Conimunii!. l)ci'LI()pinLllt Prc)jLCI (SCIO) is a Sciitlisli Cl)iirilable InLory)orat¢d Ors141nisiiiion (SCIO) foriiiLd vi) ?0 Julie ?017 froni tliL' iiiiinLorp()rJiLd charily. GILnLa%sel.s Coinniuiiit), DLI'Llopiiicni Projcci. a cliariiy rL'&pislLrLd iii Scotldnd. ri'&iisicrcd Lliarii), nuinbL'r SCQ.16794. Thc Lliiifiis, s fcbgistcrLd iiun)bLr and rLgis(ifLd otlicL addrc%ii can bL foun(l in ihL fLport ot"thL Iru.stLes. TIIL prLsLllialiun Lurr¥llLy oftliL' financial statemcnts 1% tIIL Pound StL'rlingi 1£). ACCOUIN'TIIYG POLICIES Basis of preparin% the finanL'ial stntcnient. 'riiL tlllilllC11& l .%laiLIiiLniy of ihL' chiirii),, Ivliich is a publiL' bLllLlit ciitily undcr FRS I O? liavi bLcn pr¥parLd in acLorddllCC M'illi IhL C'haritics SORP (fRS 10?) 'Accouniing dnd Rcporting bv ChJriiiL¥%.' SiaiL'meni or RLcoiiiiiiciidcd PraLtiL'c applicablL Io L'hariiiLs preparing tIiLir JccuunLs in accordancL Il'ith Ihc FinanLiil Rci)()Niii& Siandard JppliLiiblL in thL UK and RLpubliL Ot. IrLl¢iiid (fRS JO?) (LtTLLtii'L' I J . FRS I O? 'Tlic FiiianLial R¢pvninbi Siandard appliiablL in Ihc UK aiid RL'publiL ol" Irclund,: tl)c requirL'niL'lli% ot. Sectioii 7 Stiltciiieiit ol. La%h FIoiv5. Income All inLoniL is fcLogiiiised in IhL SiatClllLlIt of lTrinancial ALtil'lllLS Ollcc th¥ churitv ha.s cntitlcin¥nt to the funds. li is probuble tlidt Ilic incoine ivill be recLiivcd and Ihe amount Lan bL' IllLiisurLd rlliably. GovernniLnt &?rants arL fL'L()gyni.scd onLe rL'cLivcd. Tlicrc arc no spcci fic pert'orniancc requirenicnts.. EYpeAditur¢ LiabiliiiL'&i rccogTnisLd as L.Kpcndiiiii'L US SL)on IhLfL' i.¢¥ a lebpal or con%truciiii. L oblig?atiOll Loniniiiiing ihc Lhirity lo ili¢ll L.XPL'nditur¥. it is prc)b£ibli Ihai a iran•lLr uf L'L()nuiniL bL'nL.tii.4 ivill be rLqIIiI'id in SL'ttlcinLni Jnd tIJL' IiiL)unt ol" IhL oblib•Ji tion can bc n)LÉisiircd rcliablv. r.XPLndiiurL is ilLLoulliL'd lor on 1211 ilLLrual% bJ%is and lia.s bLLII Ll&ssiliL.d undcr hcadingis ihai a&bJr¢&?atc all cosl rcl4ltL'(I to Ilii, catcgorj,. IWhcrL CO%lS C(1111)ol bL' dirLcIIy ullribiitccl lo particular hcJdin&vs thcy hilVL bLL'll iillociiicd to li Cl1￿[11C.$ on a basis collsi.Slint ￿,1117 Ilic usc ul" r¢sourL'CS. Taxatiun Tlie Lli')rity 1.% L.¥eiiipi froni tax on its Lharitable aclii"itlLS. li und accountin% UnrestriciLd fuiid.g L'an be USLd iii iiccordaii¢e i%'iili IliL Lharit&iblL objcciii'e.% ai Ihe discreiion of tlic trusiLYS. IIc4iriLl¥d lund% can oiily be U4¢d tor partiLular restricted purposes ii'iihin ihc objccts of the cliarity. Re4irictions arise 14,licn SPLcilied bv ilie donor or iNlien funds arL fdiscd for particular restricted purposcb. rurthLr eiplan411ion of the naLurL Éind pU￿OSe ot'eaLh lund is included in the ijotes to the finaiicial stJteinenfs. Pension costs and other post-retirement bcnefits Tlie cliiriiy operJtLi£ a dcfincd Lontribution PLn%itsn %chcn7e. Contributions payable to tlie cli.irity's pension scIIL'niL iifL' ¢liarq¥d (o thc SiatLinLnt orrinancial AciiiriiiLS in the pLriod to ivhiLh diLv rLlaiL'. Paspc 6 coniinuLd...

GLENTCAS.8EL.% CONlI%lUNITI' DEVELoP￿,]E5,T PROJECT (.SCIO) 'OTES TO THE FINI ANCIAL SI'ATEINIE.N"rs- contlnucd FOR THE I'F,IR ENI DED 31 NIARCH 2025 ACCOUIN'TIIN'G POI.ICIES- continued FinanLial instruments Ilasic tlll(IIIL iiil iii%lrumcnis 4irL rLLO&II)iSLd 4lS folloii'i• (i) Dcbtors Short tcriii dcbtor5 arL mLa.surid at IraiisslLiion pricL. IL'%5 liny iinp&llrnlLnt. LiiJns recLiiiabli arL' Illc&isurcd initially ut t'air i'q, IUL, llLt vf trnn$1Ction Cobls. aiid arL mLJ.%ufLd subsLqucntlv at Jinorti%Ld LD.%t Using Ihc cffL'L'tive iiiterLbt mlihod less any iinpiiill)ILIII. (li) Cash and cash equii'ulents Cash sind ca.%li cquii'411ciiis inLludL L41sli ai b41nk and in liai)d. Cash uiid CÉish cquivaleni.% arL sliown nct ol" bank OV¥rdratls. wliich arc inLluded a5 current borrowin¥s in l iiibiliiic.4 01) the &•lÉltciiicnt ol. tinanLl&il po%iii(>n. (Ill) Crc'ditors Slinrt tLrni IradL L'fL'diior4 arc iiiL41SLirL.d il t Ihc transaciion PriLL.. Othcr financial liabilitics. inLludinsY bank loaiis, arL' Ineasiired initl4qllsJ 4Ji fair i'aluc, nLI ol. Iransaction LosLs, and JrL mL'aliufLd .%ubsLqucnily ai ainortised cost U>iiiib• Ilie CtlLCL1￿'c inicrLSI niLilJud. Proi'l%5ons for Ilabilllles ThL cliariiy rccogini%e.s a proi'i%iUli for annual ILave accrucd b), LinployLes as a result of scrvices rendcrcd iii Ihe currciii period. uiid wliicli cii)pluyL'LS iirL' L'iiiitlcd to Ciirry foniiard aiid U4p¢ wiiliin the nexi 12 iiionil)s. Tlie provi.%ion 1% niL'&isurcd 111 the saldry Loll puyablL r()r Ihe period ot'4ibsciicL'. OTHLR"I'RADlh'G ACTIIIJTITr-S -31.3.25 31..1.24 Sundry incoine Cafc incoinL' 565 16.476 -118 8.()49 17.041 8.967 INVE.5T,NIENIT I￿,CO,1]F. 31.-1.?5 IntLrLsi receii'Ld 914 6?8 continuL'd...

GLEN'C.4SSELS CO,%IIIILlI%lTY DEIIEI.OPIllE.NT PRO.IECT (SCIO) 'o"rE.S TO THE FI.NAINCI,11. STATEIllEN'TS- continued FOR I'HE I'EAR ENDED 31 ,11,IRCH 2025 TRUSTEES, REITrlUIN'ERATION AIN'D BEN'FTr ITS ThcrL Ii'ere iio truslces. remuner11 lion or oiher bLiiefils tor thL ycar LwndLd 31 %larLh ?0?4 iior for Ihi yciir cndcd .1 l MarLlI ?0?4. Trustees, elPL'nses ThLfL 111 Lre iio tru•itLL.S' i.IpL'nbLs paid tor IhL yLar ciidLd .1 l MarLlJ ?0?5 nL)r lor thL' VLdf L'ndL'd 31 iM.IrLlI ?0?4. s'rAFF COSTS 31.3.?5 31.3.?4 VugyL'.4 41nd salarie.s OthLr plnsion LQ?tb 7¥,(v12 1.4?? 80.3(?3 .377 80.Q(A '1.740 Thc ai'Lra&ic iiionihl), iiuiiibLr ofcinploycL.s duringv Ihc }'Lar il'as £1% folloii'%: Mana&?emciii lind %upport ivorkcr• 31.3.?5 .31.3.24 No ciiiplovcL.4i rcceived LIM()liiments iii exce%s of L6().nnO. DEBT()IIS: AIMOU.N'I'.S FALLINI'G DUE IIIITIIl￿ O.YF I'EIIR 31.3.?5 31.3.24 NLSt pcnsion ovcrp4iid CREDITORS• 2lillOU.N'TS FAL.LlIN'G DL,'L Il'i'fiiiij I'FAR 31.3.?5 Tllxsltioii aild 4oLial tsecuril), OIliL'r L"rcd iioTr 6.096 Page 8 continued...

CLE,NCklSSFLS COII.IIUIN:ITY DFI:LLOPIL IEIN'T PRC)JECT (SCIO) YOTES TO THE FINI AINCI,IL STATEIllF4iN'TS- continued OR THE YEAR EYI DED 31 illilRCH 2025 ,IIOl'EINIEI'T IIN FLI.NDS movL'nicnt in tunil Ai 1.4.?4 31.3.?5 Unrei•triLtcd funds GcnLr411 fund 10.601 (6.3?4) 4.?77 Restricted funds Scoitifili Goi'Lrnnicnt Nort17 Lanarkshirc Council Naiioii(Il LotlLry ?4.?95 4.UOO 51,78? 5,??4 ?9,519 4.000 66.966 15.184 80.077 ?0.408 i U(1.48. TOTAL FUN'DS 90.Cy78 14.084 104.76? Net m()i'Lnicni in lund%. incliidLd in tlic 6ibokL .1re 11 s lolloivs: liicoiiiin rLsourcc RLsource expendcd MovLIiiL'III in fund Unreytrlcted funds G¢iiLrul luiid 17<)55 {?4.279) (6..124) Restricted funds SL()Iti.s1) C.iOI'cmincni N'ortli Ldl)arkshirL' Couiicil lilili (irnni Natioiidl LoiiLry 65,1.33 17.445 1.288 50.0()o (59.909) (17.445) (1.288) 14.816) 15.184 133.8C)6 111.458) TOTAL FUYDS l jl.8?1 1137.7J7) 14.0 Comparaiii'es for moi'L'menl iji funds Nct iiioi'cmLni in funds At -31.3.24 Ai 1.4.?3 UnrL'+itrlctc'd fund& Gencral fuiid {?? .144) 10.6Ql RL•StrictL'd funds Scoiiisli CiOI:crnment Nlortli l_diiark4hirL Couiicil Naiioi)al Loiiirv ?4.?95 4.000 4.000 51.711? 19.-i9() 36.186 &0.077 TOTAL FUNDS 69.131 0.678 Page () coniinued...

GLE.S'CASSELS COllIllU,IITI' DEI,'ELOPIIIENT PROJECT (SCIO) .N'OTFS TO THE FII%AN'CIAL sTATENIE￿,TS- continued TrOR THE I'EAR ENI DED 31 ￿lARCH 2025 .IJOvEINIL￿.r i.N' Fu￿'DS- continued Coniparatii'e nLt moi'Lni¢'nt in funds. incjudcd iii ihL lib0￿C arc ilS101101i'%: Inconiin rL%ourccs ResourLCS L.xpL'ndLd Moi'einent in t.unds Unrcstrlcted lund$ Gcneriil fiind 9,595 (31.93()) (??.344) Restrletod fund CrL'ative Scoildnd SLI)lÉibli GO￿￿rnmLn1 North Laii¢lrk'shire Council Main Cjraiit Nilliondl Loiicry (3 ?10) (4?.9?6) {15.?68) 67.??1 ?4.?95 2,500 50.000 130.404) 19.596 138,199 (94.308) TO"fAL FUIN'DS 147.794 { l ?(1.?47) ?1.547 A curroiit year12 months dnd prior ycur l ? iiionihs conibined i)0siiicin 15 a5 folloi%'s: Nei nioiFClll¥nt in funds At -11.3.25 Ai 1.4.?.1 Unre?•tricted funds GLncral fund 32.945 (?8.668) 4.277 Rcstrictcd fund Scotlisli C'iOI'¥'niiiiL'nt Norili l..JiiarkNliirL' CounL'il Nuiioiiiil LoiiLry 29.-$19 4.UOI) ()6.96(> 64.?99 100.48) TOTAL FUNDS 69.1.11 35.()31 104.76? coniinu¥d...

GLEINCASSELS COIII.I,IUNITY DEVELOP,Nll.t NI'T PROJECT (SCIO) I'OTES TO THE l*lNAIN'CIAL STAI-LI'IE.N'TS- eontinued FOR THE IIEAR F4NI DED 31 ,%IARCH 2025 MOIIEI%lL.%'T IN, fuiNDS- continucd A ciirrllli yiar l ? nionih% and prior yL14 r l ? nic)nihs conibined net nioveineni in funds. includLd in Ilie Jboiie drc a4 folloii's: Incomin rc%ource.s Rcsource cxpcndLd oi'ciiiL'nt in fund Unrestrictcd funds CJLncral fiiiid (56.?18) (?8,668) Re%trfctc.d fund.4 CrL'¥ltll'L Scoillind SLc)ttis1i GoverninL'nt Nonh L¢illiirkshirL Council Maiii C.ir£llll Nalional l.oltery 3.?10 13?,354 .12.713 3,7811 i o().000 (3 910) 1102.835) (3? 713) (3.788) 65.??0) ?9.519 ?7?.06_£ 207.76()) 64.?99 TOTAL FUIYDS ?99.61 S 263 ¢)X4) RELATLD PARTI, DISCLO.SURLS Thcrc ii'crL no rL"latcd parry Iran5aLli()n.% for tlic year cndcd 31 MarLlI ?O?.fj. PdgL 11

GLEIN'CASSELS CO.NI.IIUNITI' DE1'ELOP￿IE1yT PROJECT (SCIO) DETAILED STATEIIEINT OF FI.NANI'CIAL ACTII'"ITIES FOR THE I'EAR E.NTDED 3111 IARCH 2U25 31.3.?5 INCOIllE A￿'D EJYDOII'TrIENI'S Otlier trading a¢tii'itics Sundry incomL' CiifL inconiL 565 16.476 318 ,9.649 17.041 8.967 Ini'estnient Incume Iniercsi rLxcived 914 6?11 Charitable activitie5 Cirants 133,8'66 li8,199 Total incomin&i rL'4ources 151.821 147.794 FxPE￿'DITuRE Other tradinR actii'ities Calc cxpcnsL.% ?O,IS49 13.099 Chariluble actii'ities Wa&¥¢s aiid sc.S&bion payiiieni.s PLll%ions Propert! e.XPLns¢S Social aiid c(lucaiional £lCtil'ilics GLncriil expense. Office cosL¥ 78.64? 1.4?? ?4.477 4..3?6 679 4.690 80.3C)3 1.377 R 9.45? 1.008 7.5?4 14.?30 109.774 .Support Costs CiOI'ern#nce LOStYi AcLountancy fLL.% P11 yroll Ices I,6?0 Total resourc¢s expciidLd 137.737 126 ?47 let ineome Thi.% does not fomi pan of IhL Statutory findncial sialcm¥n￿. PaLie l ?