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2025-12-31-accounts

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WWW.0SCr.OFg.Uk ReitredSCIO$C047703

The home of the Milngavie and Bearsden |[__MEN’S] SHED __

Milngavie and Bearsden Men's Shed

Annual Report and Financial Statements

For the Year ended 31 December 2025

Trustees’ Annual Report

For the Year ended 31 December 2025

The trustees have pleasure in presenting their report together with the financial statements and the independent examiner's report for the Year ended 31 December 2025.

Reference & Administrative Information

Charity Name

Milngavie and Bearsden Men's Shed

Charity No

$C047703

Address "The Pagoda" King George V Park Borland Road Bearsden G61 2NE

Current Trustees

Alastair Ewen - Chair James Livingstone - Secretary Robert MacLean - Treasurer Neil Castell Bobby Strain Terry Lee Shield Charles McEwan John McLaughlan

All trustees were elected at the AGM on 26 March 2025.

Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (SCIO). It was registered in its current legal form on 04 September 2017. It has a two-tier structure and as such the membership appoint the trustees.

Appointment of Trustees

The management of the charity is carried out by the Board. Membership of the Board is comprised of Charity Trustees. Trustees are elected at the annual general meeting which this year was held on 26 March 2025. Under the constitution there must be a minimum of three and a maximum of eight trustees. Membership of the Board is open to all the members of the Men's Shed. The Board hold regular meetings throughout the year.

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Objectives and Activities

Purpose

The Milngavie and Bearsden Men’s Shed (MBMS) is a registered charity whose main purpose is the advancement of the health and well-being of adult men, from the age of 18, from all backgrounds and living within East Dunbartonshire.

This will be achieved by creating, developing, and maintaining a facility (the Pagoda building), which will offer the members the opportunity to meet and undertake creative, physical, purposeful and recreational activities of their choice. This will reduce the isolation of men in the area, contributing to their physical and mental wellbeing and develop the capacity of members to share their skills and knowledge with others in a safe and friendly environment.

Activities

2025 has seen our members attending more often and in greater numbers, with the result that involvement in projects has also increased. We have not only continued our Monday to Friday opening from 10am to 4pm but at the end of the year we tentatively started opening at weekends with a view to establishing regular weekend opening mostly aimed at our increasing number of younger members who are working from Monday to Friday. We see this as an important service to offer to people who are working on-line from home where they might become deprived of personal face to face contact with people possibly affecting their mental health. Opening seven days a week is a proud target for 2026.

Our economy remains sound and we are regularly successful in obtaining grant funding for equipment and donations for outside projects. We do not ask our members for an annual subscription and they are free to drop in at any time for work on personal & shed projects, or just a cup of tea and a chat because social interaction is the main purpose of the shed and we bring men together in a way they can informally get support and company. This can be hugely beneficial as it’s done in a way that feels they are not necessarily seen to be asking for help. The donation box for cups of tea etc. more than covers the expense and the money is used by one of our keyholders (who is 93 years oid) who enjoys the responsible task of going to the shops to replenish the stocks of tea, coffee, and biscuits.

We have regular Tuesday Lunches prepared by members which are increasingly adventurous and are really popular. There is also the slightly bigger but still fairly informal affair of the annual Burns Lunch prepared by members - but without the whisky because the shed is an alcohol-free zone. Members operate a number of WhatsApp groups connected directly or indirectly with the shed, these are important and form an essential structure of communication between us. Another vital means of communication is our secretary’s excellent Pagoda Update email to all members (the Pagoda is our building). We discover that some of our members who have joined but do not attend feel that they are part of something and really like to see what is going on.

During the year-

~ One of our members received the East and West Dunbartonshire Volunteer Award at the Scottish Parliament for the work that has been doing at the shed for the community. ~ Our oldest member celebrated his 102nd birthday.

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- — The two-day sale of work at the shed took place in November.

The number who have become members is now over 350 and we continue to enjoy providing a warm and welcoming environment where men can go for a cup of tea, a chat, a joke, friendship, and support, as well as getting the opportunity to use the workshops and develop skills that they might not have expected. This continuing growth has led us to start planning an extension to our building which should give us an extra workshop area equivalent to that of our existing main workshop, and we are also examining the possibility of having a large glass canopy and screens to our outside yard to allow it to be used in all weathers. Our public profile continues to grow with more people aware of our presence and our function which has led to us being identified at the end of 2025 as a candidate for the Kings Award for Voluntary Service the result of which we will find out next year.

We are not just content with our past but also looking to the future with interesting goals for 2026.

Financial Review

The MBMS has had a good year financially, with a profit of income over expenditure in excess of £3,000. Shed reserves accordingly increased. Grant income was lower than 2024 but donations from both members and external sources remained near 2024 levels. Lower grant income was reflected in lower levels of expenditure. Substantial donations were received from: e Killermont Crafters sale - £1,000 e Crafts created by shed members - £1,100

Thanks are extended to all those who have contributed.

The changes to financial management carried out in 2024 are working well, including the procedure for pre-authorisation of expenditure and the requirement that two Trustees approve all bank payments. No further changes to financial procedures have been identified as being necessary.

The Trustees remain conscious of the limited space available in the Pagoda (both the workshop and social areas) and the negative impact this may be having on members’ activities. The possibility of building an extension to the Pagoda, of creating a glazed canopy over the yard area, or obtaining use of the flat over the adjacent sports changing rooms have all been discussed. EDC have refused to permit asset transfer of the adjacent flat: this decision is subject to appeal. No final decision has been made on how additional space can be achieved, the likely cost, and how this is to be funded. Subject to future decisions made by the Trustees, some of the substantial existing reserves may be earmarked for increasing floorspace. Any such proposals are liable to be expensive and possibly require substantial future external grant funding, and/or funding through member activities.

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Approved by the trustees on 28th February

2026 and signed on their behalf by:

Alastair D Ewen Chairman

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Independent Examiner's Report The year ended 31 December 2025

Independent Examiner's Report to the Trustees of the Milngavie and Bearsden Men's Shed.

| report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 7 to 9.

Respective responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The charity's trustees consider that the audit requirement of Regulation 10(1)d of the 206 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent Examiner

John R Craib

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MILNGAVIE & BEARSDEN MENS SHED

STATEMENT OF RECEIPTS AND PAYMENTS

For the year ended 31st December 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Note|Restricted|Unrestricted|Restricted|Unrestricted| |Funds|Funds|Funds|Funds| |Receipts| |Bank|Interest|&|cashback|£0|£412|£0|£220| |Donations|4|£0|£9,830|£0|£10,914| |Grants|5|£0|£1,915|£0|£5,445| |Total|Receipts|£0|£12,157|£0|£16,579| |Payments| |Equipment|6|£0|£3,310|£0|£5,323| |Materials|6|£0|£525|£0|£1,284| |Property|6|£0|£2,422|£0|2,367| |Administration|6|£0|£1,215|£0|2,270| |Events|6|£0|£129|£0|£485| |Tea/coffee/biscuits|6|£0|£1,090|£0|£1,137| |Total|Cost|of Charitable|Activities|£0|£8,691|£0|£12,867| |Surplus/(Deficit)|for the|Year|£0|£3,466|£0|£3,712|

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MILNGAVIE & BEARSDEN MENS SHED

BALANCE SHEET

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Yearto Yearto
Balance at 31 December 2024 £20,323 £16,611
Surplus/(Deficit) forthe Period £3,466 £3,712
Balanceat31December2025 £23,789 £20,323
Bankand Cash Balances at 31/12/25
Bank Account - Current £7,017 £6,060
Bank Account - Savings £16,714 £14,205
Cash in Hand £58 £58
Total: £23,789 £20,323

Robert MacLean Treasurer

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MILNGAVIE & BEARSDEN MENS SHED Notes to the accounts - for the year ended 31 December 2025

1 Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)

2 Nature and Purpose of Funds

Unrestricted funds are those that may be used at the discretion of the trustees in futherance of the objectives of the charity. To date all funds received and held by the charity have been unrestricted. Grants and donations have been received from local Community Councils and organisations as detailed below in recognition of the primary interface of the charity and the local community.

3 Related Party Transactions

The Charity's insurance policy includes Trustee Indemnity Insurance for all its trustees. No other remuneration was paid to the trustees or to any connected persons during the period.

4 Donations
Restricted Unrestricted
General Donations Banked - External £0 £4,430
General Donations Banked - Members £0 £4,056
Cash Donations Re-spent £0 £1,344
Total Donations £9,830
5 Grants Restricted Unrestricted
Bearsden North C.C £0 £500
Milngavie C.C £0 £300
E-D.G. £0 £1,115
Total ofgrants £0 £1,915
6 Cost of Charitable Activities Restricted Unrestricted
Administration £0 £906
Equipment £0 £3,310
Materials for Projects £0 £525
Property £0 £2,731
Teas& coffees, lunches, etc £0 £1,219
TotalCostofCharitableActivities: £0 £8,691

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