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