.IIRIS

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 thcm*i¥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<irk.4iliiie Cuuiicil and SLOllibh CiOI,'ernmcni.
STRUCTURE. GOIIERI'ANICE A.YD ￿1.*￿'ACE￿1E￿T
Goi'ernink documeiit
l-h¥ 4vi'¥i'iiAincL cil" lh¥ Coniiiiun2iV DL%'Llopiii¢nt Proj¥¥t A> 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' tru*tCeS
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 prLP<if%11ion ol" Ihe £iccoullib iii accordsince ii'iili Ihc Icrnis of IliL Chariiic>i
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 .%laiLIiiLni*y 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 FinanLi*il
Rci)()Niii& Siandard JppliLiiblL in thL UK and RLpubliL Ot. IrLl¢iiid (fRS JO?) (LtTLLtii'L' I J
<ixiuary ?019)'.
Finiiiicial Rcportin& Siandard 10? 'Tlic Fin41ncial Rcporting Siiiiidard applicablc in Ihc UK an(1 Rcpublic or
Ireland, dnd Ihe ChariiiLs aiid 'frusiLw Invc.51111cni (SLoil4liid) ALI ?005. "fhL finanLial %taicincni% hai'e beLn
preparLd uiidLr IhL Iiislorical Lost convcniioii.
Tlii cliariiy has liikcn adi'an141ge of Ilic following disclosure cxemptioii iii priparinb thcsL. fin41llLi411 .siuicincnis.
as pcnniiied b>. 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
Lh*irity 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 ?