2025-03-31-accounts

REGISTERED CHARITY NUMBER: SC047911 he Trustees and Financial Statements for the Year Ended 31 March 2025 for Include Me 2 Club SCIO Accountants Plus (Hamillon) Ltd TIA Accountants Plus statutory Auditor Second Flwr Airbles House 270 Airbles Road Motherwell ML13AT

I de Me 2 Club SCIO Contents of the Financial Statements for the Year Ended 31 March 2025 Page Reference and Adminlstrative Details Chairperson's Report Report of the Trustees Report of the Independent Auditors 10 to 13 Statement of Financial ActÉvities 14 Balance S 15 Cash Flow Statement 16 Notes to the Cash Flow Statement 17 Notes to the Financial Statements 18 to 29 Detailed Statement of Financial Activities 30 to 31

for the Year Ended 31 March 2025 TrUSTEES PRINCIPAL ADDRESS REGISTERED CHARITY NUMBER SC047911 INDEPENDENT AUDrroRS Accountants Pkns (Hamilton) Ltd TIA Accountants Plus Stslutory Auditor S6wnd Floor Airbles House 270 Airbles Road MottrErwell ML13AT BANKERS Bank of Scotland, 112 Main Street, Barrhead, Glasgow, G78 1 RD ADVISERS INSURANCE ADVISORS Keegan & PennyI￿d(InsUrancQ Brokers)Ltd, 50 Queen Street. Edinlxjrgh, EH2 3NS CONSULTANTS CEIS Bu8in888 Gateway- East Renfrew8hire Indigo Consutsncy Page 1

Inc ud Me 2 Club SCIO Chair erson's Re for the Year Ended 31 March 2025 As Chairperson of Include Me 2 Club SCIO, it is my privilege to present this year's annual report, marking another period of growth, achievement, and meaningful impact across our communities. Throughout 2024125, Include hAe 2 Club remained steadfast in ts rnission., to create afftirdable, accessible, achievable, and authentic oppothnities for children, young people, adults, and families living with additional support needs, disabllities, long-term conditions, or mental heatth challenges. Across all our pr￿JrammeS, hubs, and enterprises, we continued to ensure people feel inclLKled, valued, supported, and connected. Our Work: Communlty, Inclusion & Opportunlty This yaar saw the continu&d ddivery and expansion of our broad range of services-from children's and youth groups to adult social clubs, wellbeing sessions, training programmes, community engagement activities, outdoor play, inclusive sports, and our growing social enterprise ventures. The heart of our work remains the same: providing safe, inclusive. joyful spaces where people can build friendships, gmw in confidence, and feel fully part of their communtties. Feedback from families and participants continues to reinforce the life-changing rolo Include Me 2 Club plays every day. Key Hlghllg hts & Achievements Growth of Our Soclal Enterprise- New Social Blend Café at Parkhead Hub One of the most significant developments this year was our expansi￿ into Glasgows new Parkhead Hub, delEvered through Glasgow City HSCP, Our Social Blend café opened within the hub in March 2025, following the official buildiro opening in January. Earfy report8 highlight high footrdll and a warm re￿ption from visttors, staff, and local families. This new enterprise: strenglhens our em￿oyabl1itY and training pathways, creates supported opportunities ft)r members and Irainees, and extends our presen￿ across multiple HSCP areas. Strengthening Our Existing Facilities Our comrnunity hubs in Barthead, Cardonald, Cowan Park, and across Glasgow continued to thrive, These spaces remain essential for dellvering clubs, worf(shops, enterprise training, and community-led activities. Our Ideas Academy, Bike Hub, and creative and wellbeing spaces have provided new opportunities for people to learn, contribute, and express themselves, Contlnued Dellvery of Inclusive Programme8 From weekly youth groups and children's activities to Hub Club for adults, wellbeing sessions, environmental pro1￿S, and social dubs, our programmes remained well attended, meaningfvjl, and transformative. The value of this work is refleGted in mernbers, own words: The social clubs are brilliant- I love getting out the house and meeting new friends." Page 2

I lude Me 2 Club SCIO for the Year Ended 31 March 2025 He would never leave the house if it wasn't for Include Me 2 Club. You all make suGh a difference." External Developments & Strateglc Growth Strengthened Partnershlp wlth South Lanarkshlre HSCP - Femhill Arts & Drama Group A major development this year has been our growing relationship with Soulh Lanarkshire Health & Social Care Partnership. Throughout late 2024 and earfy 2025, we undertook a structur& transition process to assume responsibility for the long-standiThJ and much-loved Fernhill Arts & Drama Group, with Include Me 2 Club formalty taking over from 1 Aprll 2025. This partnership recognises our continued leadership in inclusive community programming and our ability to sustain and grow valued local servI￿s. This marks Ihe beginning of a new chapter for ourwork in South Lanarkshire. Development of the Connect Club Model - Becoming Our Daytime Activities Programme This year also saw the evolution of our Connect Club into a core component of our daytime provision. Originally designed as a social and wellbeing group, the Connect Club has now grown into a comprehensive daytime activities programme offering: meaningfvl daily structure, arts, crafts, drama, music, sport, and wellbeing activities. Community-based projects and volunteering, supported socialisation and peer ne￿orkS and pathways to training, enterprise, and greater independen￿. Families and HSCP partners inGreasingly recognise Connect Club as an innovative, community-based altemative to traditional day seNices. The Femhill development will further strengthen this model's impact across multiple areas. Challenges & Sector Context Like many third-sector organisations, we continue to operate in a difficult funding environment. Demand for our services contlnues to rise as public services contract, and the need for sustainable, diversified income streams, particularly through our enterprise model is more important than ever. Our growlh must remain balanced with.. ensuring qualily and Safeguarding, maintaining accessibility, supporting staff and volunteers, and protecting the wellbeing of our members. We are proud of how our team continues to respond with resilien￿, creativity, and care. staff, Volunteers & Trustees Our work is powered by the dedicalion of our staff team, volunteers, tralnees, and trustees. From delivering clubs, running cafés, providing support, planning events, to maintaining community spaces - their commitment ensures Include Me 2 Club remains a lifeline to so many. I want to exFxess sincere thanks to: our staff team, our volunteers and train*s, our trustees, and every person who gives their time, energy, and passion to the charity. Page 3

e Me 2 Club SCIO son's Re ort for the Year Ended 31 March 2025 Your contribution is the foundation on which everything else is built. Looklng Ahead As we look to the fLrture, our priorities remain focused on sustainability, innovation, and partnership. We will continue lo: expand and strengthen our daytitme 8Ctivities prograrnrne. ernbed the Connect Club model across new localities, grow our social enterprise and training pathways, deepen our work with HSCPS across multiple authorities, and ensure our ServI￿S remain accessible, person-centred, and community-led. Concluslon and Thank You I wallt to extend our deepest gratitude to the wide range of donors, funders, partners, and supporters who have made this year possible. From our grant-making bodies, charitable trusts. to individual donors, communty fijndraisers, corporate partners, and those who support our social enterprises, each contribution, large or small, has played a vital role in sustaining our servi￿8 and creatirvJ life-Ghanging opportunities for our members. Your belief in our wod( strengthens our resolve, fuels our growth, and ensures that inclusion remains at the heart of our cominunities. Thank you for standing with us - as we remain committed to creating a Scotland where inclusion is lived every day- notjust hoped for. On behalf of the Board of Trustees, thank you to everyone who has supported Indude Me 2 Club this year.. funders, donors, partners, families, and our incredible community. Together, we continue to build opportunibes, connections, and brighter futures. Page 4

clude Me 2 Club SCIO Re rt of the Trustee for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provlsions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) Indude Me 2 Club (IM2C hereafter) was created in August 2009, establishing regular activities in 2010 and was registered as a Scottish Charitable Incorporated Organlsalion (SCIO) on 10th November 2017 with the offi￿ of the Scottish Charty Regulator (OSCR). The Charity is named Indude Me 2 Club SCIO and Ca￿leS Charity No SC047911. Page 5

Include Me 2 Club SCIO Repx)rt of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Objectives and aims The organisation is established for chaiitable pur￿SeS only and is for the benefft of those people of Glasgow, East Renfrewshire and Renfrewshire with addilional support needs andlor physical, learning or mental health disabilities, as well as their carers and families. The purposes are: 1 The provision of social and recreational activities, with the object of improving the conditions of life of the identified beneficiaries, by hosting children, youth and adult social dubs offering a range of aGtivities, ServI￿S and events; 2 Th8 r81i8f of those in need by reason of disability and loneliness by offering respite and support Vla a caravan club, day trips, residential events, buddy programmes and family breaks; alld helping develop social, independent living arKI employability skills by organising day dubs, social enterprises and a buddy programme" 3 The advancement of catizenship by developing volunteering opportunitie8, creating roles for our members to support a range of projects and working with partners to enhan￿ community contri￿jtsons and skills development., and 4 The promotion of equality and diversity for our membership, taking part in and organising campaigns that promotes the incluslon and understanding of Disability, challenging the stigma, barrie￿ and inequalities our members face and erEuring the best possible seNices and opportunities are provided by working in partnership with professional, statutory, private and voluntary organisations Our Wision Our ambition remains to create a community where people, no matter their age or abilities, are treated equalty and fairly, and are supported to achieve their goals and ambitions to work, live and take part in their communities as valued members. Our Mission We will continue to focus our work on serving anyone with an additional support need, leaming, physical disatllity, or mental health condition, suffering isolation or loneliness, whatever their age. Owating primarily across Greater Glasgow, East Renfrewshire and Renfrewshire areas. Our Approach Recognising that making a real difference is a long-term task Working hard to ensure we make a substantial and sustainable impact in the lives of others Being creative and dynamic which means w8 are able to adapt, change and improve ser11￿S to deliver tespoke solutions Breaking down barriers of inclusion for the betterment of the communittes we seNe Our Key Plllars Accessible Affordable Achievable Authentic Page 6

ort of he Trus r the Year Ended 31 MarGh 2025 2021-2026 Strategy Airn8 Deliver play-based approaches for our members, local communities, and partner schools Deliver a youth work approach, developing activities, pr(4ects and events that are co-produced and informed by young people takiry the lead Deliver a range of adult Servi￿ that are authentic and match our memberfs aspirations for their lives, to live, work and play To provide a range of community-based activities, events and servlces that create community cohesion and inclusion for all Develop a range of social enterprises that create employment, training, impact, and income to support the organisation's income generation and sustainability strategy To have strong operational management & good governance of the organisation Volunteers The trustees are indebted to the support of those who volunteer for the charity.. ACHIEVEMENTS AND PERFORMANCE Charitable activities The activities for the year are outlined in the chairy)erson's report Affillatlons Scottish Council for Voluntary Organisations (SCVO) Glasgow Council for Voluntary Sector (GCVS) Voluntary Action East Renfrewshire (VAER) Inclusion Scotland Disability Equality Scotland Play Scotland Youth Scotland streetGames UK Befriending Networks Scottish Mentoring Ne￿Ork Generations Worf(ing Together Cycling UK Cycling Scotland East Renfrewshire Chamber of Commerce Renfrewshire Chamber of Comme All About Barthead Scottish Living Wage Glasgow Social EnteTprise Network Small Charities Coalition The Allian Social Enterprise Scotland Scottish Fundraising Adjudication Panel FINANCIAL REVIEW Investment pollcy and objecuves The charity has no investments other than bank accounts. Page 7

Indude Me 2 Club SCIO ort of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Reserves pollcy The IM2C Board continues to revlew the Charity's requirement for resetves and in 2024r25 sought to improve its reseNe position by worf(ing towards a &month minimum equivalent expenditure reserve of unrestricted fvnds not tied up in fixed assets or oth￿Ise specrfically designated. The Board acknowledges that this is an active target lo be reviewed on an annual basis.The Board will continue to actively monitor the reserves position. As at 31st March 2025, the unrestricted undesignated reseNes amounted to around £230,000. Based on an estimated unrestricted expenditure for the year ahead of £1,210,000, this would amount to 10 weeks expenditure. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlloj by its goveming document and constitLrtes a Scottlsh Charitable In¢xJrporated Ofganisation. Recrultsnent and appointment of new trustees The Board of Tmstees is responsible for the strategic direction, governan￿, and management of the Charity and adively involves seNice users in SeN1￿ planning and provision. Our Board is made up individuals that bring a wealth of professional and personal knowtedge, skills, and experience to assist the Charty in achieving its aims and objectives, many of whom have disabilities or are carers of someone with a disability. Trustees are appointed and approved by unanimous agreement by members in attendance at each AGM. Induction and training of trustees The charity cperates a programme of induction training plus ongoing training for new and existing trustees. Key management remuneration Remuneration of key manag￿ent personnel was £32,324 (2024 23,415). Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Board review all funding decisions and impacts and makes declslons on case-by-case basis. We have restyled our reporting to include a RAG and Scale system to highlight and identify compliance issues and risk. EVENTS SINCE THE END OF THE YEAR Information relating to events since the end of the year is given in the notes to the financial statements. STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees are responsible for preparing the Annual Report and the financial statements in accordan￿ with appliGable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practi￿). Page 8

I dude Me 2 Club SCIO Rewrt of the TrUSt￿S e Year E ded M rch20 STATEMENT OF TRUSTEES. RESPONSIBILITIES - continued Charity law requires the ttU8lee8 to prepare finanoial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting PTrctice Iunrted Kingdom AGcounting standa￿ls and applicable law). Under charty law the tsuslees must Th)t approve th8 financlal statements unle88 they are satisfied that they give a true arKI fair view of the state of affairs of the charity and of the Incoming r&source8 and application of resources, including th8 income and expendilure, of th8 tharity foi that period. In preparing those financial 8tstements, the trustees are requir8d to select sultabje accounting policies and Ihen app]y them con8iStenlly; obseNe thè methods and principles in the Charities SORP,, make judgements estimate8 that are reasonable and prudent,, state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the finanaal statem8nts; prepare the financ4al statements on the going concem basis unle88 it 18 inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any tlme the finandal wsltSon of the charlty 8TrJ to enable them to ensure that the financial statements comply wfjth the Charities and Trustee Investsnent (Scotland) Act 2005 and The Charities Acwunts (Scotland) Regulations 21X)6 (as amended). They are also rasponsible for safeguarding the assets of the charity and hence for taklro reasonable steps for the preventlon and detectlon of fraud and other Irrogularitios. Approved by order of the board of trustees on behalf by: 1811212025 and signed on its Page 9

Report of Ind endent Auditors to the Trustees of Include Me 2 Club SCIO Opinion We have audited the financial statements of Include Me 2 Club SCIO (the 'charity') for the year ended 31 March 2025 which comprise the Statemenl of Financial Adivities, the Balan￿ sh￿t, the Cash Flow Statement and notes to the financial statements, induding a summary of significant accounting policies. The financial reporting framework that has ken applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial staterrEnts: give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of reSc￿r￿S, for the year then ended., have been prowly prepared in accordance with United Kingdom Generally Accepted Accounting Practice" and have been prepared in accordance with the requirements of the Charities and Trustee Investment (S(XJtland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. Basls for opinion We GonduGted our audit in accordan￿ with Inlernatlonal Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilitles under those standards are further describ8d in the Auditors, responsibilities for the audit of the finanaal statements section of our report. We are independent of the charty in accordan￿ with the ethical requirements that are relevant to our audit of the finanaal statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordan￿ with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basls for our opinion. Concluslons relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of acGounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material un￿rtaintieS relating to events or conditions that, individually or collectivdy, may cast signrficanl doubt on the charity's ability to continue as a going concem for a period of at least ￿e1ve months from when the financial statements are authoris&J for issue. Our responsibilities and the responsibilities of the trust￿ with respect to going concern are described in the relevant sections of this report. Emphasls of matter We draw your attention to note 17 in the financial statements in respect of a post balance sheet event. While our opinion is not modified in this respect, there is a possibllty that the amount of VAT due which relates to the period prior to 31 st March 2025 could be material. Page10

R ort of the Inde endent Auditors to the TNstees of Include M 2 Club SCIO Other Information The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other infomiatlon and, ex￿pt to the extent othetwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so. consider whether the other information is materially inconsistent wsth the financial ststements or our knowledge obtained in the audit or Othe￿ise appears to I materially misstat&d. If we identify such material Inconslstencies or apparent material misstatements, we are required to determine whether this gives rise to a mateiial misstatsrnent in the financial ststements themselves. If, based on the work we have performed, we conclude that there is a material misstalement of this other information, we are required to report that fact. We have nothing to report in this regard. Matter6 on whiGh we are required to report by exceptlon We have nothing to report in respect of the following matters where the Charities Accounts (Scotland) Regulations 2006 requiTes us to report to you if, in oui opinion: the information given in Ihe Report of the Twstees is inconsistent in any material respecl with the financial statements,. or proper accounting records have not been kept; or the financial statements are not in agreement with the accountirvJ records and returns. or we have not received all the information and explanations we require for our audit. Responslbllltles of trustees As explained more fully in the Statement of Tnjstees, Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is ne￿SSary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial ststements, the trustees are responsible for assessing the charity's abilty to contlnue as a going concern, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Page 11

Re ort of the Inde endent Auditors to the Trustees of Include Me 2 Club SCI Our responslbllltles for the audlt of the financlal statements We have been appointed as auditors under Section 44(1)(c) of the Chan'ties and Trustee Investment (Scot18nd) Act 2005 and report in accordance with the AGt and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whelher due to fraud or error, and to issue a Report of the Independent ALKlitors that includes our opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that an audit conducted in accordan￿ with ISAS (UK) will always detect a material misstatement when it exlsts. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they Could reasonabty be expected to inlluence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below,. Irregularities, induding fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, ouuined above, to detect material rnisstatements in respect of irregulaiities, inGluding fraud. The exlenl to which our procedures are capable of delBCting iffegulaiities, including fraud is detailed below: The objectives of our audit are to identify and assess the risks of material misststement of the financial statements due to fraud or e￿Or. to obtain sufficient appropriate audit eviden￿ regarding the assessed risks of material misstatement due to fraud or error, and to respond apFxopriately to those risks, The key factors impacting the detsction of irregularities are the inherent difficulty in detecting irregularities, the effectiveness of the charitys controls and the nature, timing and extent of the audit procedures performed. We note that it Can b8 harder to detect irregularities arising due to fraud as they may invoEve deliberate COn￿alment or collusion. We ft)cused on laws and regulations that could give rise to a material misstatement in the financial statements Includlng, but not limited to, Ihe Charities Accounts (Scotland) Regulations 2006 (as amended), the Charities and Trustee Investment (Scotland) Act 2005 and significant regulations relating to the sector in which the charity operates. Our procedures in relation to fraud and irregularities included bLrt were not limited to: Inquiries of management whether they have knowledge of any actual, suspected or alleged fraLKJ. Gaining an understanding of the legal and regulatory frameworf( through discussion with management and identifying how the charity ensures Complian￿ through a review of systems. Assessing the collecttve abilty of the audit team to identify or recognise non-compliance with laws and regulations. We identified Ihe followlng as significant laws and regulations for this charity Heallh and Safety and Protection of Vulnerable Groups Scheme, Gaining an understanding of the internal controls established to mitigate risk related to fraud. Making an assessment of the susceptibility of Ihe charity's financial statements to material misstatement. Carrying out a review of 8ccounting systems and pra￿dUre and making an assessment on the effectiveness of its control erNironmenL Page 12

the Inde endent Auditors to the Trustees of Indude Me 2 Club SCIO Identifying the principal risks where fraud could take place eg posting manual journal entries to manipulate financial parfomiance, management bias through judgements and assumptions in significant accounting estimates and significant one-off or unusual transaction. Discussion of these matters by the audit tsam. Addresslng the risk of fraud through management override of controls by performlng Joumal entry testing. Review of board minutes and relevant correspondence with regulators and legal advisors. Agreement of the financial st8tement disclosures to underlying supporting documentation. The primary responsibility for the prevention and detection of irregularities including fraud rests wilh both those charged with governance and management. ing to the inherent limitations of an audit, there is an unavoidable rfsk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAS (UK). In particular, the more removed from the financial transactions, the less likely il is that we would become aware of non-compliance with laws and regulations. As a result of our procedures, we dld not identrfy any key audll matters relating to irregularities. A further description of our responsibilities for the audit of the financial ststements is located on the Financial Reporting Council's website at www.frG.org.uklauditorsresponsibilities. This description fomis part of our Report of the Independent Auditors. Use of our report This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audrt work has been undertaken so that we might state to the charivs trUSt￿S those matters we are required to state to them in an auditors, report arKI for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trust86s as a body, for Dur audit worK for this report, or for the opinions we have fomied, PJL)s é i-knj i*_) Accountants Plus (Hamilton) Ltd TIA Accountants Plus Statutory Auditor Second Floor Airbles House 270 Airbles Road Mother¥vell ML1 3AT Iq+h tk-oviber 2025 Pag813

Indude Me 2 b SCIO Statement o Fin cial Activities for the Year End￿ 31 March 2025 31.3.25 Totsl fvnds 31.3,24 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDOYINENTS FROM Donalions and legacies 32,848 32,848 82,641 Charitable activrties Charitable activities 1,091,737 459,441 1,551,178 1,382,909 Total 1,124,585 459,441 1,584,026 1,465,550 EXPENDITURE ON Charitable activitles Charitable activiti8S 1,120,176 327,211 1,447,387 1,198,911 other 152,623 21,148 173,771 163,728 Total 1,272,799 348,359 1,621,158 1,362,639 NEf INCOMEI(EXPENDITURE) (148,214) 111,082 (37,132) 102,911 RECONCILIATION OF FUNDS Total funds brought foward 444,065 83,354 527.419 424,508 TOTAL FUNDS CARRIED FORWARD 295,851 194,436 490,287 527,419 The notes form part of these finanGial statements Page 14

Include Me 2 Club SCIO Balan￿ Sheet 11 ￿arch 2025 31,3.25 Total funds 31.3.24 Total frjnds Unrestrfctad Restrlcted fund5 funds Notes FIXED ASSETS Tangible assets 10 65,391 54,244 119,635 158,292 CURRENT ASSErs Stocks Debtors Cash at bank and in hand 25,707 111,649 138,392 25,707 111,649 278,584 25,822 98,575 308,982 12 140,192 275,748 140,192 415,940 433,379 CREDITORS Arnounts f811ing due within one year 13 (45,288) (45,288) (64,252) NETCURRENT ASSErs 230,460 140.192 370,652 369,127 TOTAL ASSETS LESS CURRENT LIABILITIES 295,851 194.436 490,287 527.419 NEf ASSETS 295,851 194,436 490,287 527,419 FUNDS Unrestricted funds Restricted funds 15 295,851 194,436 444,065 83,354 TOTAL FUNDS 490.287 527,419 The financial statements were approved by the Board of Trustees and authorised for issue on 1811212025 . and were sb3ned on its bthalf by: The notes fomi part of these financial ststements Page 15

In e 2 Club SCIO Flow Statement for the Year En 31 March 2025 31.3.25 31.3.24 Notes Cash flows from operatlng activities Cash generated from operations (30,398) 122,162 Net cash (used in)IFxovided by operating activities (30,398) 122,162 Cash flows from investlng actlvltles Purchase of tanglbl8 fixed assets Sale of tangible fixed assels (110,315) 547 Net cash provided by/(used in) investing activities (109,768) Change in cash and cash equlvalents in the reportlng perfod Cash and Gash equivalents at the Iwinning of the reporting perlod (30,398) 12,394 308,982 296,588 Cash and cash equivalents at the end of the reporting period 278,584 308,982 The notes form part of these financial statements Page 16

Include M 2 Club SCI o the Cash Flow Statement for the Year Ended 31 March 2025 RECONCIUATION OF NET (EXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.25 31.3.24 Net {expenditureVincome for the reporting period (as per the Statement of Financial Activitie8) Adjustments for: Depreciation charges Decreasel(increase) in stocks Increase in debtors (Decrease)lincrease in creditors (37,132) 102,911 38,657 50,909 115 (25,822) (13,074) (54,984) (18,964) 49,148 Net Cash (used in)Iprovlded by operations (30.398) 122,162 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank and in hand 308,982 (30,398) 278,584 308,982 (30.398) 278.584 Total 308,982 (30,398) 278,584 The notes forrn part of these financial statsments Page 17

In Me 2 Club SCIO to the Flnancial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basls of preparing the flnanclal statsments The financial statements of the charity, which is a public benefit entity under FRS 102, have teen prepared in accordan￿ wth the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommenda Practlce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial RerM)rting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Irdand, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical Gost comiention, The Trustees have considered a p￿rIOd of Iwelve months from the date of signing the accounts and are satisfied that the charity remains a going concern The charity's presentalional currency is sterling, which is the functional (xjrrency of the charity, and amounts in the financial statements are rounded to the neare8t £. Income All income is rewgnised in the Statement of Financial Activities once the charty has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as experyliture as soon as there is a legal or Gonstructive obligation committing the charty to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Vvhere (x)8ts cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off eath asset over its estimated useful life. Improvements to property Equipment Caravan Motor vehicles CompLrter equipment 200/0 on reducing balance 25% on r￿lUcIng balance 25% on reducing balance 250/0 on r￿UcIng balance 250/0 on reducing balance Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The tharity is exempt from tax on its charitable adiviti&£. Fund accountlng Unrestricted funds can be US￿ in accordance with the charitable objectives at the discretion of the trustees. Page 18 continued...

Include Me 2 Club SC Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - contlnued Fund accounting Restricted funds can only be used for particular restricted purposes within the objects of the charity. R8Strictions arise when specrfied by the donor or when funds are raised for particular restricted pury)oses. Futher explanation of the naturg and purpose of each fund is included in the notes to the financial statements. Hlre purchase and leaslng commltments Rentals paid urKler operating leas8s are charged to the Statement of Financial Activities on a stralght line basls over the p6ri0d of the lease. Penslon costs and other post-retjrement benefits The Gharity op8rates a defined Gontribution pension sch8m8. Contribulions payabl8 to th8 charitys pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Donated good8 Donated gocKls are recognised as income when the charity has control over the item, any conditions associated wilh the donated item have been met, the re￿Ipt of economic benefit from the use by the charity of the item is probable and that economic benefft can be measured reliably. In relation to the donation of licycles, the income is recognised at the date of sale, Flnanclal Instruments Debto Short term debtors are rneasured at transaction price, less any impairment. Loans receivable are measured initlally at fair value, net of transaction costs, and are measured subsequent at amortised cost using the effective interest method, less any impairment. Creditor8 Short temi creditors are measured at transaction price, less any impairment Other financial liabilities, includlng bank loans, are measured initially at fair value. net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Cash and bank balances Cash and bank balances are measured at the transaction price. P￿e 19 continued...

Include e2CI bSCIO Notes to th Fi n(xal Statements - for the Year Ended 31 March 2025 DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations 32,848 82,641 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activtty Charitable activities SeNices Income Cafe and caravan income Grants 726,372 652,817 Charitable activities Charltable activities 354,627 470,179 252,105 477,987 1,551,178 1,382,g09 Grants re￿ived, included in the above, are as follows., 31.3.25 31.3.24 Grant Income 470,179 477,987 CHARITABLE AcTI￿riEs COSTS Support (Xjsts (see note 5) Direct Costs Totals Charitable activities 1,400,589 46,798 1,447,387 SUPPORT COSTS GovernanG costs Charitable activities 46,798 AUDrroRS' REMUNERATION 31.3.25 31.3.24 Fees payable to the charity's auditors for the audit of the charity's financial ststernents Audttors, remuneration for non audit work other non-audit Se￿I￿S 12,095 183 6,780 2,660 Page 20 continued,..

Include Me 2 Club SCIO Notes to the Financial Ststements- cont'nued for the Year Ended 31 March 2025 TRUSTEES, REMUNERATION AND BENEFITS Payments to trustees and persons connected to trustees including reimbursement of expenses totalled £22,798. Trustees, expenses Expenses reimbursed to trustees are included in the totsl above STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security costs Othei pension costs 880,629 57,828 22,056 609,193 29,360 12,115 0,513 650,668 The average monthty number of employees durtng the year was as follows: 31.3.25 51 31.3.24 45 Number of employees No employees received emolurnents in excess of£60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds INCOMEAND ENDOWMENTS FROM Donations and legacies 82,641 82,641 Charitable activities Charitable activities gJ4,922 477,987 1,382,909 Totsl 987,563 477,987 1,465,550 EXPENDITURE ON Charttable actlvltles Charitable activities 777,479 421,432 1,198,911 Other 183,728 163,728 Total 941,207 421,432 1,362,639 NET INCOME Transfers between funds 46,356 230,463 56,555 (230,463) 102,911 Net movement in funds 276,819 (173,908) 102,911 Page 21 continued...

Indude Me 2 Club SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 COMPARATIVES FOR TrIE STATEMENT OF FINANCIAL ACTIVITIES- contlnued Unrestricted Restricted funds funds Total funds RECONCILIATION OF FUNDS Total funds brought fO￿lard 187,246 257,262 424,508 TOTAL FUNDS CARRIED FORWARD 444,065 83,354 527,419 10. TANGIBLE FIXEDASSETS Improvements to prOp￿ty Equipment Caravan COST At 1 April 2024 and 31 March 2025 59,068 155,183 21,976 DEPRECIATION At 1 April 2024 Charge for year 44,799 4,651 46,486 25,174 14,422 1,889 At 31 March 2025 49.450 71,660 16,311 NET BOOK VALUE Al 31 March 2025 9,618 83,523 5,665 At 31 March 2024 14,269 108,697 7,554 Motor vehicles Computer equipment Totsls COST At 1 Awil 2024 and 31 March 2025 49,045 2,338 287,610 DEPRECIATION At 1 Arxil 2024 Charge for year 23,027 8,504 129,318 38,657 439 At 31 March 2025 29,531 1,023 167,975 NEf BOOK VALUE At 31 March 2025 19,514 1,315 119,635 At 31 March 2024 26,018 1,754 158,292 Page 22 continued...

Notes to the Financial eme s-con for the Year Ended 31 March 2025 inued 11. STOCKS 31.3.25 31.3.24 Stocks 25,707 25,822 12. DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Other debtors Prepayments and accrued income 43,250 625 67,774 51,803 625 46,147 111,649 98,575 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Social security and other taxes other creditors Pensions payab Accrued exp8nses 1,087 12,714 10,028 11,728 9,731 9,821 4,970 7,747 41,714 45,288 64,252 14. LEASING AGREEMENTS Minimum lease payments under non-canGdlable operating leases fall due as follows: 31.3.25 31,3,24 Within one year Between one and five years In more than five years 29,500 137,OQX) 61,750 29,500 137,0 91,250 228.250 257,750 Page 23 continued...

In I deMe2Club s to the Fina ments - continued for the Year Ended 31 March 2025 16. MOVEMENT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestrlcted fvnds General fijnd Designated Fixed Asset Resepde 358,100 85,g65 (127,639) (20,575) 230,461 65,390 444,065 (148,214) 295,851 Restricted funds Shared care Scotland Inspiring Scotland Big lottery awards for all We are Cyding Henry Smith RS Mact)onald CHT GCVS Restricted fixed asset reseNe Glasgow communty fund Neilston windfarm fund 1,700 1,180 59,279 1,700 1,180 59.279 11.028 2,625 8,750 9.750 54,244 21,832 24,048 11,028 2,625 8,750 9,750 (18,082) 21,832 24,048 72,326 83,354 111,082 194,438 TOTAL FUNDS 527,419 (37,132) 490,287 Page 24 continued...

Notes to th Fin -con e Year Ended 31 March 2025 15. MOVEMENT IN FUNDS - contlnued Nel movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestrlcted fund8 General fund Designated Fixed Asset Reserve 1,124,5B4 (1,252,223) (127,639) {20,576) {20,575) 1,124,585 (1,272,799} (148,214) Restricted funds General restricted grants below £5000 Shared care Scotland BBC CIN Inspiring Scotland Cash for ktds Big lottery awards for all Paths for all Voluntary action East Renfrewshire Henry Smith RS MacDonald CHT GCVS Restricted fixed as*t reserve GannoGhy tnjst Garfield Weston Glasgow community fund Neilston windfarm fund 333 69,893 7,823 18,900 17.372 91,452 31,250 10,000 61,650 2,625 15,000 8,750 9,750 9,750 (1) (18,081 } (18,082) 27,329 (27,329) 25,000 (25,000) 49,642 (27,810) 24,048 (333) {68,193) (7,823) {17,720} {17,372} (32,173) (31,250) {10,000) (59,025) (6,250) 1,700 1,180 59,279 21,832 24,048 459,441 (348,359} 111,082 TOTAL FUNDS 1,584,026 (1,621,158) (37,132) Page 25 continued...

Include e 2 Club SCIO Notes to t ancial Statements - continued for the Year Ended 31 March 2025 16. MOVEMENT IN FUNDS - contlnued Comparatlves for movement In funds Net Transfers movement be￿een In funds funds At 31.3.24 At 1.4.23 Unrestrlcted funds General fund Designated Fixed Asset Reserve 167,248 46,356 144,498 85,965 358,100 85,965 167,246 46,356 230,463 444,065 Restrlcted funds General restricted grants below £5000 Energy saving trust We are Cycling RestriGted ftxed asset reserve 257,262 (257,262) (24,655) 171,779) 123,233 24,655 82,807 (50,907) 11,028 72,326 257,262 56,555 (230,463) 83,354 TOTAL FUNDS 424,508 102,911 527,419 Page 26 continued...

8 2 Club SCIO es for the Year Er￿ed 31 March 2025 ij 16. MOVEMENT IN FUNDS - contlnued Comparative net movement in fund8, included in the above are as ft)Ilows: Incoming Resources Movement reSoUr￿S expended in funds Unrestricted funds General fund 987,563 (941,207) 46,356 Restrlcted fund8 General restricted grants below £5000 Shared care Scotland BBC CIN Inspiring Scotland Cash for kids East Renfrewshire- no one left behind programme B¥J lottery awaTds for all Paths for all Scottish childrens lottery Energy saving trust St JanEs place We are Cycli Voluntary action East Renfrewshire Cycling Scotland Henrysmrth RS MacDonald CHT Glasgow City council East Renfrewshire council GCVS Restricted fixed asset reserve 6,786 64,706 38,622 18,900 21,475 (6,786) (64,7￿) {38,622) {18,9W) (21,475) 16,359 56,060 24,990 5,000 24,656 10,000 91,107 10.000 9,818 30,150 15,000 16,374 8,000 9,984 {16,359) (56,060) (24,9￿) {5,000) (1) {10,OCN)) (8,300) (10,OC(>) (9,818) (30,150) (15,OW) (16,374) (8,000) (9,984) (50,907) (50,907) 24,655 82,807 477,987 (421,432) 56,555 TOTAL FUNDS 1,465,550 {1,362,639) 102,911 Page 27 continued...

Include M 2 scio Notes to Ihe I Statements - continued for the Year Ended 31 March 2025 16. MOVEMENT IN FUNDS - continued Shared Care Scotland4reative Break8- to provide a multi-fa￿ta activity programme to empower cared-for adults with dlsabilitleslmultiple additional support needs to lead more confident. inclusive, and active lives whilst also providing regular respite breaks for thelr Carers- tackling the isolation and e xclusion these groups face. Shared Care Scotland- Better Breaks-run an evolving range of positive activities that will enable vulnerable childrenlyourvJ people under 18 to safely connect wÈth their peerlsocial groups whilst their Parentslcarers re￿]ve regular respite breaks: tackling the wider isolationllondiness and other on-going challenges fa￿d and improving their inclusion, confidence, resilien￿, and overall wellbeing. BBC CIN- A range of youth work activitles in East Renfrewshire and Glasgow for young people who are disabl￿ or have multiple additional support needs. They will more confiden( have fun, feel healthier and be more independent. Inspiring Scotland- to continue and grow our Children's Play Programme, Street, Park and Outdoor Play programmes, supporting and providing for children with an additional supw)rt need in the hearts of our communities. Cash for Kids- various grants to support and ddiver programrnes for young children and youth to deliver programmes out with tsrm tirne in addition to Cost of Livlng SUp￿rt. East Renfrewshire No One Left Behind Programme- Employer Incentive from local councll to support employment for those who are facing ba￿lerS and Wdnting to return to work. Big Lottery - Communlty Fund funding to hire a Adult servI￿s Coordinator and Team Leader to help coordinate and support their expanding volunteer-based activities for people with Additional Support Needs (ASNS). nding to hire a Adult SeNices Coordinator and Team Leader to help coordinate and sutwort their expanding voluntser-based activities for people with Additional Suppor t Needs (ASNS). Lottery -Awards for AIVTO deliver our Farnily Fun day In a public Spa￿ op8n to the whole community along with other smaller community events. PATHS FOR ALL- to create a community where people of all abilities Gan participate in local walks and cycling with the aim of changing mindsets by reducltYJ the relian￿ on vehicles. Scottish children's lottery- to dellver a summer holiday programme to support young people out with our main membership to support those faGing lack of sen11￿ due to local authority Guts. energy saving trust- to purchase electric bikes and safety kts to provide free of charge loan scheme to public. ST JAMES PALACE- to enhan￿ and support our childrens and youth seNI￿S programme. We Are Cycllng UK- purchase of bikes to wovide access to young people, shipping containers and di sability bikes. Voluntary Action East Renfrewshlre-To dellver our connect club programme and events to support those excluded in society t ypically ages 50+ with regular weekly activities. CYCLING SCOTLAND- to deliver communty project and capital cost8 towards enhancement of B ike Hub. Henry Smlth-towards three years, running costs of the 'Positive Pathways, programme providing em￿OyMent support for adults with additional support needs and disabilities in East Renfrewshire & Glasgow City, SGotland. RS MacDonald CHT-towards salary costs of the IM2C Childrens Service Coordinator role Glasgow Clty Council- costs towards Ihe coordination and delivery with the aim to grow Se￿ICe8 within Glasg ow. East Renfrewshire Council- contributlon to Bike hub and Famlly fun Day Page 28 continued...

Include Me 2 Club SCIO Notes to the Financial Statements - continued for Ihe Year Ended 31 March 2025 15. MOVEMENT IN FUNDS - continued GCVS- to contribLrte towards tha running costs of the youth cooking club based at Cardonald. Nellston Wlndfann social activities supporting children and young adults in Neilston via Hub Club and 16. RELATED PARTY DISCLOSURES Related paty transactions are disclosed in note 7. 17. POST BALANCE SHEEf EVEKrs The charity registered for VAT after the year end. but with an effective date of 1st June 2023, as the income from the café and gift shop was deemed to be taxable for VAT purposes. The VAT liability was not recorded at 31st March 2025, as the first return is to 31st December 2025. Owing to the mix of taxable and non taxable supplies, it is not feasible to calculate the amount of the liabilty at this stage. Page 29

Include Me 2 scio Detailed Sta of Fnanoal Activiti for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacles Donations 32,848 82,641 Charitable activitles Services Income Cafe and caravan income Grants 726,372 354,627 470,179 652,817 252,105 477,987 1,551,178 1,382,909 Total incom Ing resources 1,584,026 1,465,550 EXPENDITURE Charltable actlvities Wages Social securty Pensions Hlre of plant and machinery Insurance Postage and stationery Programme costs Material and equipment Telephone and website Volunteer expenses Staff trainl Light and heat Subcontractors Provision for doubfful debts Bad debts Improvements to property Equlpment Caravan Motor vehicles Computer equipment 880,629 57,828 22,056 2,940 8,834 6,067 88,627 188,458 4,252 7,150 510 31,809 62,278 609,193 29,360 12,115 10,953 7,539 4,050 135,054 135,672 12,209 3,316 1,360 53,250 80,373 27,473 494 4,651 25,174 1,889 6,505 438 5,567 33,565 2,518 8,673 584 1,400,589 1,172,824 Other Motor and travel costs Premises costs Carried forward 45,710 105,982 151,692 56,160 93,246 149,406 This page does not fomi part of the statutory financial statements Page 30

Include 2 Club SCIO Detailed Statement of Financlal Activities for the Year End￿1 31 March 2025 31.3.25 31.3.24 other Brought foward General admin costs Leg21 and professional fees Recruitment costs Bank charges Subscriptions 151,892 665 5,222 253 4,627 11,312 149,406 2,612 353 788 1,058 9,511 173,771 163,728 Support costs Governance costs Auditors, remuneration Auditors, rernuneration for non audit work Affiliation fees ConsultanGy fees 12,095 6,780 183 1,096 33,424 2,660 1,151 15,496 46,798 26,087 Total resources expended 1,621,158 1,362,639 Net (expenditure)lincome (37,132) 102,911 This page does not form part of the statutory financial statements Page 31