**REGISTERED CHARITY NUMBER: SC048578** **Report of the Trustees and Financial Statements for the Year Ended 31 March 2025** **for Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Contents of the Financial Statements for the Year Ended 31 March 2025** ||**Page**| |---|---| |**Reference and Administrative Details**|1| |**Report of the Trustees**|2 to 3| |**Independent Examiner's Report**|4| |**Statement of Financial Activities**|5| |**Balance Sheet**|6| |**Notes to the Financial Statements**|7 to 16| **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Reference and Administrative Details for the Year Ended 31 March 2025** ## **TRUSTEES** ## **PRINCIPAL ADDRESS** 112 Caroline Street Parkhead Glasgow G31 5LP **REGISTERED CHARITY NUMBER** SC048578 ## **INDEPENDENT EXAMINER** Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB ## **BANKERS** Bank of Scotland 1195 Duke Street Glasgow G31 5NJ Page 1 **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Report of the Trustees 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 provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 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). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The Charity's objects are to safeguard the interests of the Whiterose area and its environs and to promote such activities as may be beneficial to local residents. To support the community life of the area in such a way as not to discriminate against any member(s) of the community on the grounds of age, race, gender, religious or cultural beliefs or disability. To establish, manage and develop a community facility in line with the aims and conditions of its funding, with and on behalf of, the residents of the area and centre users. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** Whiterose Community Hall has continued to thrive over the past year. The staff and team of voluntary board members have worked extremely hard to build relationships with the local community to ensure that the services available within the hall are the things that people are interested in and what is needed. The activities that have been provided are: - Line dancing - Kids music club - Youth club - - The Hot Spot - Craft group - Fitness Classes - Tots group - Kids club - - Families Ties - Over 50’s club - Yoga - Men’s group - School - Volunteering groups - Seasonal activities - One off events - Private functions In the past year we have been successful in securing numerous funding opportunities enabling us to increase our service delivery within the area. We received some small pots of money allowing us to provide a successful Easter and Summer programme which included lunches for the local children who attended. All services have seen an increase in participants and we have welcomed many new faces to the hall. Our private functions have also stayed steady with regards to bookings. Feedback from people utilising this service has been very positive. Comments have been made from people attending functions in regards to the prices being affordable and this is what makes them come back. We already have several bookings for next year and are confident that will continue to grow. The Board are extremely proud of all the hard work of the staff and volunteers within Whiterose, the work that they carry out is fantastic and it is evident that they have the needs of the local community at the heart of what they do. We were successful in securing funding for sessional staff for two years to support the delivery of our programmes as well as an increase to our delivery. This is a welcomed addition to our small team of staff. We are also working alongside other organisations to increase our partnership working with a few new programs in the pipeline. Whiterose would like to thank everyone for their continued support over the last year and we hope that you continue to do so in the future. Page 2 Whltovo•• Adrnlnlstrjkn & S¢¢lal C•ntr• scio Kl￿wn As Whiton)at Cornmunity Hall Report of the Truste for th• Year EThl•d 31 Marth 2025 FINANCIAL RewEW Results Thé c*artty gerwated a SLfjJus of £5.417 for 8rthd 31 2CW12024: d*it of £1.136). Al 31 Marth 2025. the th8nys lotsl reservas totslled £30,408 (2024.. £24.9911, vthich crniprises unrestricted fre8 r8s8rwe8 £22,58812024.' £8.8981. deswJn8t8d frJTrJs crf £1.1￿) {2024. £2,S581 arKI reslrithd f(WKts of £6.630 {2024: £13.4351 Re$ervo8 poll¢y 11 Is Ihe pcAlcy d the thafty to ffointsln tmrestrkX8d. free res￿￿ al 818vel equ￿81￿￿ to three mnlhg runnlng eostl. Th• INstee8 ¢x)nsNJer Ihat r8swv8s al Ihis l•vel: ￿111 ensure thal. In ￿ event of a SgnIf￿)I drop in fundiThJ, thoy ￿111 bo abb to nllnue the orgarisatlon'8 Curront aclpMe8 *th51• c￿d•￿tIon Is gN•n to way8 addlkrfwl ￿nd¥ may b• rnised. Based on yoar ended 31 Marth 2025. Ilyee mcnth's eXp￿dItUrn am(yJrts to £36.325. At 31 M*r¢h 2025, Ihe Charity neld unresiricted reserves of £22.58& Tr tr￿*•8 are aware trwt It%5 polky is rnt rnot and •lm to Iwlkl unresincle¢ reserves through Incon￿ generatii)n. STRUCTURE. GOVERNANCE AND MANAGEMENT Charlty constitutlo Whlerose C(Nnmunty Hal loj￿Ied In I￿7. bg a racoJnis•J Charity (SCIOI. numbor SC048578, and ' govem&J ty its conslitutio The organis8t.on is rnoistered as a S(r￿lISh ChArit8b19 Irwwratgd Orgoni80tion (SCIO) was previoLBly thè Membèrship and Manao•m•nt Mernter5Fip ol the cth&it/ t5 0[￿ to al r•sldgnts In Pathhoad aThl it8 tywAron*. The managerr￿)rt commllie8 may. at Iholr own discrotlon c£>nAbYor all applc*th)n# for frr•m poople resKlkng rwl wlh kn area. Tho bu81￿ of the d￿ritY is carTi8d cxrt by tho Klanaggmffjl Cixmth ¢f nd thjn 15 ffombers. The Commltte8 are elétted by nwibers at Annuol Gw•w81 Me•*. C<*nrnltkne c%mpty Tfvlth tr* alms (Wve8 lald d(w4n In clause 2 of the constilulK)n. The Marogement Cintrn8nt. Th•y aro all eligible for rtreleth. Tho ffoy w any rnembw or per5￿ f(r speci81 PLrp)ses fll vawci88 thnr*J ihe yetr. mbers of the M8n9gernt￿l Commltte& y41￿ seNo at any tkn8 durlng the pa81 y•ar are under Charfty knforn?¥tion on paje 1. K•y man4gom•nt rnmunerBtlon kn th• opirion of Iho Irusl*¥ thw• h +)M mon*•F crf kry p•rsonnd. Maro9or. The lot81 CCK8t to the •mpk)y•r for th• 6alary paKI to INS post in 2024r25 wa5 £35.93312024.' £37.096}. .. arKI $Y￿d its behalf by.. ## **Independent Examiner's Report to the Trustees of Whiterose Administration & Social Centre SCIO** I report on the accounts for the year ended 31 March 2025 set out on pages five to sixteen. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention : - (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB Date: ............................................. Page 4 **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |**Unrestricted**
**funds**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
2,665
Other trading activities
4
12,863
Other income
5
5,000
**Total**
20,528
**EXPENDITURE ON**
Raising funds
6
6,379
**Charitable activities**
7
Operation of a Community Centre
1,927
**Total**
8,306
**NET INCOME/(EXPENDITURE)**
12,222
**RECONCILIATION OF FUNDS**
Total funds brought forward
11,556
**TOTAL FUNDS CARRIED FORWARD**
23,778|**Restricted**
**funds**
**£**
127,563
-
-
127,563
1,820
132,548
134,368
(6,805)
13,435
6,630|**2025**
**Total**
**funds**
**£**
130,228
12,863
5,000
148,091
8,199
134,475
142,674
5,417
24,991
30,408|**2024**
**Total**
**funds**
**£**
113,890
13,152
5,000
132,042
8,037
125,141
133,178
(1,136)
26,127
24,991| |---|---|---|---| ## **CONTINUING OPERATIONS** This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures for the previous year by fund type are shown in note 12. The notes on pages 7 to 16 form part of these financial statements Page 5 Whltwoso Adrnlnlstr*lon & Soclal C•nlr• scio Known As Whiterose C(•mrnunlty Hal Balance Sheat 31 March 2025 2025 2024 FIXEO ASSETS Tangible ass&s 13 1,1 CURRENT ASSETS StDd(B DÉbtrJ Ca#h at bank aThl In hand 14 15 17,685 15.315 33.737 Y3.323 CREDrroRS Anmxims falling Imthin year 18 {1.S191 (9901 NEf CURREMfASSEf3 TOTAL A88Ef8 LE83 CURRENT LIABILMES 24.991 NET ASSET8 FUNDS Unrestnctad ￿n(kn: Gonoral fvTr 18 Re*rlci8d fvr*Js 13.435 TOTAL FUNDS The fin8ndal $tst8ments approv&l by PKArd of Tr￿¢￿¥ for l•we on a￿j werp >igned on its Sehalf by. )bs w Fw&% 7 to 16 fomi part of t￿8 fnand01 statèm8nts **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. GENERAL INFORMATION** Whiterose Administration & Social Centre (SCIO) ("the charity") is Scottish Charitable incorporated organisation governed by its constitution dated 26 July 2018. It was registered as a charity in Scotland (registered number SC048578) on 26 July 2018. Its registered address is 112 Caroline Street, Parkhead, Glasgow, G31 5LP. ## **2. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice 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 Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with: - the Charities and Trustee Investment (Scotland) Act 2005; - Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006; - the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS 102"), to the extent that it applies to small entities and public benefit entities; - 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in October 2019 (FRS 102)' ("the Charities SORP"); - UK Generally Accepted Accounting Practice; and - the historical cost convention. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy. The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound. There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity 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. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Page 7 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **2. ACCOUNTING POLICIES - continued** ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **Financial instruments** The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## **Going Concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 20% on cost Computer equipment - 20% on cost Motor vehicles - 20% on cost ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** Whiterose Community Hall is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **3. DONATIONS AND LEGACIES** |Donations
Grants|**2025**
**£**
840
129,388
130,228|**2024**
**£**
230
113,660| |---|---|---| |||113,890| Page 8 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **3. DONATIONS AND LEGACIES - continued** Grants received, included in the above, are as follows: |Glasgow City Council
Age Scotland
Glasgow City Council- Area Partnership
Cash for Kids
Impact Funding Partners
The Robertson Trust
Chance to Succeed
The National Lottery - Young Start
Arnold Clark Community Fund
Groundwork UK
Glasgow Community Mental Health & Wellbeing Fund
Cranhill Development Trust
**4.**
**OTHER TRADING ACTIVITIES**
Earned Income
Bar Sales
**5.**
**OTHER INCOME**
Employment Allowance
**6.**
**RAISING FUNDS**
**Other trading activities**
Purchases
Volunteer Expenses|**2025**
**£**
52,100
6,094
-
4,250
3,600
15,000
20,000
26,519
400
1,125
-
300
129,388
**2025**
**£**
9,116
3,747
12,863
**2025**
**£**
5,000
**2025**
**£**
5,919
2,280
8,199|**2024**
**£**
52,100
-
5,389
2,465
3,370
15,000
-
25,536
-
-
9,800
-
113,660
**2024**
**£**
7,512
5,640
13,152
**2024**
**£**
5,000
**2024**
**£**
6,672
1,365
8,037|**2024**
**£**
52,100
-
5,389
2,465
3,370
15,000
-
25,536
-
-
9,800
-
113,660
**2024**
**£**
7,512
5,640
13,152
**2024**
**£**
5,000
**2024**
**£**
6,672
1,365
8,037|**2024**
**£**
52,100
-
5,389
2,465
3,370
15,000
-
25,536
-
-
9,800
-
113,660
**2024**
**£**
7,512
5,640
13,152
**2024**
**£**
5,000
**2024**
**£**
6,672
1,365
8,037| |---|---|---|---|---| |||||| ||||13,152|| ||||**2024**
**£**
5,000
**2024**
**£**
6,672
1,365
8,037|| |||||8,037| Page 9 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**7.**
**CHARITABLE ACTIVITIES COSTS**
**Direct**
**Support**
**Costs (see**
**costs (see**
**note 8)**
**note 9)**
**£**
**£**
Operation of a Community Centre
133,214
1,261
**8.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
**2025**
**£**
Staff costs
97,888
Rent and rates
2,656
Light and heat
5,223
Postage and stationery
73
Cleaning Materials
81
Insurance
158
Repairs and Maintenance
707
Admin & Payroll Fees
1,223
Telephone & Internet
1,703
Subscriptions
2,632
Disclosures
-
Activities
366
Sessional Staff
1,332
Programmes and events
15,842
Sundry expenses
212
Vehicle expenses
138
Professional Fees
1,512
Depreciation
1,001
Loss on sale of assets
467
133,214
**9.**
**SUPPORT COSTS**
**2025**
**£**
Bank charges
181
Preparation & Independent Examination of Accounts
1,080
1,261|**Totals**
**£**
134,475
**2024**
**£**
93,858
2,531
8,185
91
22
680
1,869
1,186
1,778
690
226
-
344
10,734
-
431
-
1,401
-
124,026
**2024**
**£**
125
990
1,115| |---|---| ## **10. TRUSTEES' REMUNERATION AND BENEFITS** In the year ended 31 March 2025, one trustee received remuneration totalling £350 (2024: nil). These payments were for services provided by trustees in running events and functions throughout the year. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 10 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **11. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Office/ Project Staff
Cleaning Staff
No employees received emoluments in excess of £60,000.
**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**Unrestricted**
**funds**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
230
Other trading activities
13,152
Other income
5,000
**Total**
18,382
**EXPENDITURE ON**
Raising funds
8,037
**Charitable activities**
Operation of a Community Centre
11,993
**Total**
20,030
**NET INCOME/(EXPENDITURE)**
(1,648)
**RECONCILIATION OF FUNDS**
Total funds brought forward
13,204
**TOTAL FUNDS CARRIED FORWARD**
11,556|**2025**
**£**
92,948
3,321
1,619
97,888
**2025**
5
1
6
**Restricted**
**funds**
**£**
113,660
-
-
113,660
-
113,148
113,148
512
12,923
13,435
|**2024**
**£**
86,284
5,961
1,613
93,858
**2024**
5
1
6
**Total**
**funds**
**£**
113,890
13,152
5,000
132,042
8,037
125,141
133,178
(1,136)
26,127
24,991| |---|---|---| Page 11 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **13. TANGIBLE FIXED ASSETS** |**Fixtures**
**and**
**Motor**
**Computer**
**fittings**
**vehicles**
**equipment**
**£**
**£**
**£**
**COST**
At 1 April 2024
1,640
2,000
5,340
Disposals
-
(2,000)
-
At 31 March 2025
1,640
-
5,340
**DEPRECIATION**
At 1 April 2024
424
1,533
4,365
Charge for year
304
-
697
Eliminated on disposal
-
(1,533)
-
At 31 March 2025
728
-
5,062
**NET BOOK VALUE**
At 31 March 2025
912
-
278
At 31 March 2024
1,216
467
975
**14.**
**STOCKS**
**2025**
**£**
Stock
1,003
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**£**
Payroll Account
17,685
Prepayments
-
17,685|**Totals**
**£**
8,980
(2,000)
6,980
6,322
1,001
(1,533)
5,790
1,190
2,658
**2024**
**£**
842
**2024**
**£**
15,157
158
15,315| |---|---| ||| Page 12 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |---|---|---| |Pension payable
Accrued expenses|**2025**
**£**
439
1,080
1,519|**2024**
**£**
-
990| |||990| ## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS** |**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Fixed assets
1,190
-
Current assets
24,107
6,630
Current liabilities
(1,519)
-
23,778
6,630|**2025**
**Total**
**funds**
**£**
1,190
30,737
(1,519)
30,408|**2024**
**Total**
**funds**
**£**
2,658
23,323
(990)| |---|---|---| |||24,991| ## **Comparatives for analysis of net assets between funds** |**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Fixed assets
2,658
-
Current assets
9,888
13,435
Current liabilities
(990)
-
11,556
13,435
**MOVEMENT IN FUNDS**
**At 1/4/24**
**£**
**Unrestricted funds**
General fund
8,898
Designated Fixed Assets
2,658
11,556
**Restricted funds**
The National Lottery - Young Start
6,595
Cash for Kids
840
Glasgow Community Mental Health &
Wellbeing Fund
6,000
13,435
**TOTAL FUNDS**
24,991|**2024**
**Total**
**funds**
**£**
2,658
23,323
(990)
24,991
**Net**
**movement**
**in funds**
**£**
13,690
(1,468)
12,222
35
(840)
(6,000)
(6,805)
5,417|**2023**
**Total**
**funds**
**£**
4,059
23,058
(990)
26,127| |---|---|---| |||**At**
**31/3/25**
**£**
22,588
1,190
23,778
6,630
-
-
6,630
30,408| ## **18. MOVEMENT IN FUNDS** Page 13 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **18. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Designated Fixed Assets
**Restricted funds**
Age Scotland
Impact Funding Partners
The Robertson Trust
Glasgow City Council - Communities Fund
Chance to Succeed
The National Lottery - Young Start
Cash for Kids
Glasgow Community Mental Health &
Wellbeing Fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
Designated Fixed Assets
**Restricted funds**
Glasgow City Council- Area Partnership
The National Lottery - Awards for All
The National Lottery - Young Start
Cash for Kids
Glasgow Community Mental Health &
Wellbeing Fund
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
20,528
(6,838)
13,690
-
(1,468)
(1,468)
20,528
(8,306)
12,222
6,094
(6,094)
-
3,600
(3,600)
-
15,000
(15,000)
-
52,100
(52,100)
-
20,000
(20,000)
-
26,519
(26,484)
35
4,250
(5,090)
(840)
-
(6,000)
(6,000)
127,563
(134,368)
(6,805)
148,091
(142,674)
5,417
**Net**
**movement**
**At**
**At 1/4/23**
**in funds**
**31/3/24**
**£**
**£**
**£**
9,145
(247)
8,898
4,059
(1,401)
2,658
13,204
(1,648)
11,556
2,438
(2,438)
-
5,835
(5,835)
-
4,650
1,945
6,595
-
840
840
-
6,000
6,000
12,923
512
13,435
26,127
(1,136)
24,991| |---|---| Page 14 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **18. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Designated Fixed Assets
**Restricted funds**
Glasgow City Council- Area Partnership
The National Lottery - Awards for All
Impact Funding Partners
The Robertson Trust
Glasgow City Council - Communities Fund
The National Lottery - Young Start
Cash for Kids
Glasgow Community Mental Health &
Wellbeing Fund
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
18,382
(18,629)
(247)
-
(1,401)
(1,401)
18,382
(20,030)
(1,648)
5,389
(7,827)
(2,438)
-
(5,835)
(5,835)
3,370
(3,370)
-
15,000
(15,000)
-
52,100
(52,100)
-
25,536
(23,591)
1,945
2,465
(1,625)
840
9,800
(3,800)
6,000
113,660
(113,148)
512
132,042
(133,178)
(1,136)| |---|---| ## **19. RELATED PARTY DISCLOSURES** In addition to those disclosed in note 10, the charity is managed by the , Trustee. The manager received remuneration of £35,933 for this role in the year (2024: £37,096). There have been no other related party transactions for the year ended 31 March 2025. ## **20. PURPOSE OF UNRESTRICTED FUNDS** General Fund - The unrestricted 'free' reserves of the charity Designated Fixed Asset Fund - this fund represent the net book value of the charity's tangible fixed assets. Annual depreciation is charged to the fund and additions are transferred to it. ## **21. PURPOSES OF RESTRICTED FUNDS** Arnold Clark Community Fund - To contribute towards the running of activities for the local community. Cash for Kids - To deliver an Easter programme for local children and also food provision during this time. Glasgow City Council- Area Partnership- funding towards the purchase of a shipping container and storage. Glasgow City Council - Communities Fund - funding towards staff salaries and running costs. Glasgow Community Mental Health & Wellbeing Fund - To provide fitness classes and a wellbeing programme for local adults. Impact Funding Partners - these funds were for the delivery of Christmas activities. Page 15 continued... **Whiterose Administration & Social Centre SCIO Known As Whiterose Community Hall** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **21. PURPOSES OF RESTRICTED FUNDS - continued** The National Lottery - Awards For All - funding for sessional staff to support the core programmes running within the hall as well as a resource budget and running costs. The National Lottery - Young Start - funding of salary for young volunteer coordinator and project costs. The Robertson Trust - contribution towards the salary of the Community development worker/ centre manager. Page 16