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2026-03-31-accounts

REGISTERED COMPANY NUMBER: SC291462 (Scotland) REGISTERED CHARITY NUMBER: SC049135

Report of the Trustees and Financial Statements for the Year Ended 31 March 2026

for

Community InfoSource

Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

Community InfoSource

Contents of the Financial Statements for the Year Ended 31 March 2026

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 21

Community InfoSource

Reference and Administrative Details for the Year Ended 31 March 2026

TRUSTEES A Zada (Chair) D F Sim (Deputy Chair) A S Bisiriyu (Secretary) S L Ouattara (Treasurer) E Dudley O Ndoti (resigned 1.10.25) S R Arthur M Ndlovu REGISTERED OFFICE Tontine 20 Trongate Glasgow G1 5ES REGISTERED COMPANY NUMBER SC291462 (Scotland) REGISTERED CHARITY NUMBER SC049135 INDEPENDENT EXAMINER Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB BANKERS Unity Trust Bank plc Nine Brindleyplace Birmingham B1 2HB

Page 1

Community InfoSource

Report of the Trustees for the Year Ended 31 March 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. 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 company’s objects are:

Charitable Purpose

Community InfoSource works with people seeking asylum, refugees and migrant communities in Glasgow and across Scotland. The organisation’s purpose is to support people to access their rights, improve their wellbeing, build community connections, and participate more fully in society.

The organisation seeks to promote equality, dignity, inclusion and social justice, with a particular focus on people who experience barriers because of the asylum system, poverty, language, trauma, isolation, digital exclusion or insecure housing.

Summary of Main Activities

Community InfoSource is a rights-based organisation. Our work supports people seeking asylum, refugees and migrant communities to understand and access their human rights, challenge barriers, make informed decisions, and connect with the services and support they need.

During the year, our main activities included housing advice, advocacy and casework support; weekly information and support sessions at Scotland’s only Initial Accommodation Centre; office-based appointments; telephone advice; community drop-ins; and practical support to help people access services, entitlements and routes to justice.

Our projects also supported integration, community participation and inclusion. We provided ESOL classes, English conversation opportunities, digital inclusion support, befriending, peer support, wellbeing walks, creative activities and social groups. These activities helped people build confidence, reduce social isolation, improve mental and physical wellbeing, and develop stronger connections with others.

We also delivered targeted community education and prevention work through our Challenging Violence Against Women and Girls project. This included men’s workshops and one-to-one support on FGM, honour-based violence, gender-based violence, coercive control, rights, responsibilities and UK law.

During the year, our Outreach team also began working nationally, supporting refugee-led and community organisations across Scotland. This included delivering gender equality workshops in contingency asylum hotels, working with newly arrived people to understand their rights, cultural differences and relevant UK laws. These sessions provided a safe and accessible space for discussion, learning and reflection, helping participants better understand life in Scotland, access support and build positive relationships within their new communities.

Partnership working remained central to our approach. We worked with statutory services, third sector organisations, community groups and local networks to improve access to support, strengthen referral pathways, and ensure people seeking asylum and refugees could receive timely, trusted and culturally appropriate help.

Mission Statement

Community InfoSource’s mission is to support people seeking asylum, refugees and migrant communities to access their rights, build community, improve wellbeing, and live with dignity, safety and hope.

Page 2

Community InfoSource

Report of the Trustees for the Year Ended 31 March 2026

ACHIEVEMENTS AND PERFORMANCE

Main Achievements During the Financial Period

The financial year 2025-26 was marked by significant demand for our services, increasing complexity of need, and continued pressure on people seeking asylum and refugees in Glasgow and across Scotland. Despite this challenging context, Community InfoSource continued to provide practical, trusted and community-based support.

During the year, the organisation supported people newly arrived in Glasgow, people living in Initial Accommodation, contingency asylum hotels and dispersal accommodation, and individuals and families experiencing housing, welfare, wellbeing, language and integration barriers.

Community InfoSource also continued to develop its internal systems, governance, monitoring and reporting, supporting better oversight of service delivery and strengthening the organisation’s ability to evidence impact.

Reach

In 2025-26, Community InfoSource supported at least 1200 unique individuals across Outreach and Service Delivery, including people newly arrived in Glasgow and people living in asylum accommodation, Initial Accommodation, contingency hotels and dispersal accommodation.

During the year, CIS supported people from 38 countries. This included 339 newly arrived individuals and families supported through our work at Scotland’s only Initial Accommodation Centre.

These figures reflect support delivered through casework, Initial Accommodation drop-ins, ESOL and learning, wellbeing activities, befriending, digital inclusion, outreach workshops, one-to-one support and community participation activities.

Strategic Development

During the year, the organisation continued to develop its strategic direction, building on learning from service delivery, community feedback, staff and volunteer experience, and the wider external environment.

Community InfoSource remained focused on strengthening governance, improving systems, supporting staff and volunteers, and ensuring that services are responsive to the needs of people seeking asylum and refugees.

The wider context continues to shape our strategy. Ongoing asylum dispersal, increased destitution, housing pressures, barriers to statutory support, digital exclusion, poor mental health, trauma, and the rise of far-right politics all affect the communities we support. Our strategic response is to remain community-based, flexible, rights-focused and partnership-led.

Operational Performance

Community InfoSource continued to deliver a wide range of services from its office, community settings and Scotland’s only Initial Accommodation Centre. The organisation adapted delivery where needed to respond to changing circumstances, service demand, staff capacity and community needs.

The organisation responded to increased demand for ESOL, housing advice, wellbeing activities, befriending and practical support. Many people accessing our services face multiple barriers at the same time, including language, trauma, unstable housing, poverty, digital exclusion and uncertainty about their asylum claim.

The Service Delivery casework team provided follow-up support for individuals and families interviewed each week at the Initial Accommodation drop-in. In addition, the team supported a further 84 cases involving people in the asylum system with welfare and housing issues, including repairs, evictions, relocation and contract breaches.

The latest available Home Office figures show that, as of January 2026, there were over 3800 supported people seeking asylum in Glasgow, including 3400 people in dispersal accommodation. Glasgow City Council declared a housing emergency in November 2023. Ongoing pressures on the housing and asylum accommodation systems continue to increase the risks of homelessness and destitution, demonstrating the clear and continuing need for specialist casework support around asylum accommodation and housing rights.

Page 3

Community InfoSource

Report of the Trustees for the Year Ended 31 March 2026

Project Updates

Service Delivery:

Service Delivery supported individuals and families across a wide range of activities, including casework, ESOL and learning, wellbeing activities, digital inclusion, creative sessions and befriending.

Casework support focused on helping people understand their rights, access services, address welfare and housing issues, and navigate complex systems. This included follow-up support for individuals and families first seen at the Initial Accommodation drop-in, as well as ongoing support for people experiencing accommodation problems, welfare issues, repairs, evictions, relocation and contract breaches.

ESOL, Learning and Digital Inclusion

Demand for ESOL remained very high throughout the year. Community InfoSource provided classes from literacy and beginner levels through to more advanced learning, alongside ESOL for Driving Theory, ESOL through Art, digital skills and numeracy.

ESOL and learning activities supported people to build confidence, practise everyday communication, make social connections, access services and prepare for future opportunities. Volunteer tutors and classroom assistants were central to this work.

Digital inclusion support helped people build essential skills for daily life, communication, access to services and participation in community life.

Wellbeing and Befriending

Wellbeing activities continued to provide safe and welcoming opportunities for people to connect with others, improve confidence and support mental health. Activities included walks, creative sessions, social activities, yoga, outdoor learning and visits to places of interest in Glasgow and beyond.

As part of our evaluation of wellbeing activities, we used a five-point Likert scale as an inclusive way of gathering feedback. Across all activities, participants gave an average rating of [insert rating], indicating that activities were consistently rated as excellent and had positive benefits for mood and wellbeing.

The befriending programme continued to support people seeking asylum who are particularly isolated or vulnerable. This work included recruiting and training volunteers, developing referral pathways with partners, and providing one-to-one connection for people who may otherwise have limited support networks.

Outreach Delivery:

Work at Initial Accommodation

Community InfoSource continued to provide weekly support at Scotland’s only Initial Accommodation Centre. This remains a vital point of contact for newly arrived people seeking asylum, many of whom are unfamiliar with systems, services and their rights.

Staff and volunteers provided information, support, signposting and follow-up casework. This work helped people access advice, understand processes, connect with wider CIS services and receive support at an early stage of arrival in Glasgow.

The casework team provided follow-up support for individuals and families interviewed each week at the Initial Accommodation drop-in. This ensured that people with more complex welfare, housing or accommodation issues could receive ongoing support beyond the initial conversation.

Our Outreach team supported individuals through workshops, one-to-one support, initial engagement and community-based activities. This included work through the New Scots Hub and engagement with people newly arrived in Glasgow.

The New Scots Hub supported people who were new to Glasgow, with staff, volunteers and community members working together to design and deliver sessions on integration, cultural awareness, hate crime, employability, budgeting, mental health, confidence building and conversation practice.

During the year, the Outreach team also began working more nationally, supporting refugee-led and community organisations across Scotland. This included delivering gender equality workshops in contingency asylum hotels, helping newly arrived people understand their rights, cultural differences and relevant UK laws.

Page 4

Community InfoSource

Report of the Trustees for the Year Ended 31 March 2026

Work Challenging Violence Against Women and Girls

The organisation continued to deliver workshops, one-to-one support and community engagement focused on challenging violence against women and girls, including harmful practices such as FGM, honour-based violence, coercive control and gender-based violence.

Workshops supported men to understand the legal, health, social and cultural consequences of violence against women and girls. Evaluation showed increased awareness, improved understanding and changes in attitudes among participants.

This work was strengthened through partnerships with organisations working under the auspices of the Scottish Government to eradicate FGM, as well as our involvement in the Honour-Based Violence Network and the National VAWG and FGM Aware Network in Glasgow. We also worked closely with women-led organisations, Glasgow Health and Social Care Partnership, Police Scotland and Social Work colleagues to provide rounded family support, safeguarding and advocacy.

Community Support and Participation

Community members continued to shape and participate in the organisation’s work. Activities provided opportunities for people to build confidence, reduce isolation, practise English, access advice, meet others, volunteer, share skills and contribute to the wider community.

The organisation’s community-based approach remains central to its work. Many activities are shaped by the needs, interests and experiences of people seeking asylum and refugees themselves.

Feedback from participants highlights the importance of safe, welcoming and consistent spaces. People reported that activities helped them feel more connected, more confident, less isolated and better able to understand life in Glasgow and Scotland.

Partnership Working

Partnership working remained essential. Community InfoSource worked with statutory services, third sector organisations, community groups, housing providers, health services, legal and advice organisations, and local networks to improve access to support and reduce duplication.

These partnerships helped the organisation to respond to emerging issues, make appropriate referrals, advocate for people’s rights and strengthen wider understanding of the experiences of people seeking asylum and refugees. Strong referral pathways are particularly important in a context where people may face delays, unstable accommodation, limited access to services and significant mental health and wellbeing needs.

Key partners during the year included:

This year we worked with partner organisations such as Positive Action in Housing, Refuweegee, Bridges Programmes, ESOL Scotland, Mhor Outdoor, Glasgow Science Centre, Scottish Action for Mental Health, the Befriending Network, Govan Community Project, Outdoors For You, Glasgow Life, Glasgow Health and Social Care Partnership, Central and Western Integration Network, Maryhill Integration Network, Sudanese Women Action Group and the Women’s Integration Network.

Community InfoSource was also a Trusted Verifier for the Scottish Government’s "Free Bus Travel for People Seeking Asylum" pilot scheme, which ran between 1 December 2025 and 31 March 2026. Our role was to help people seeking asylum apply for National Entitlement Cards by verifying their eligibility and completing and submitting their application forms. Through our participation in the scheme, we supported 670 people in the asylum system access free bus travel across Scotland.

Volunteers

Volunteers continued to make a major contribution across the organisation. They supported ESOL, befriending, wellbeing activities, digital inclusion, practical support, events and community engagement.

The organisation continued to invest in volunteer training, supervision and development. Volunteers bring skills, language capacity, lived experience, compassion and community knowledge that strengthen the quality and reach of the organisation’s work.

During the year, volunteers supported delivery at Initial Accommodation, ESOL and learning activities, wellbeing groups, befriending and community sessions. Their contribution remains central to the organisation’s community-led support model.

During the year, Community InfoSource worked with 55 volunteers, who contributed approximately 4200 hours across our services and activities.

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Community InfoSource

Report of the Trustees for the Year Ended 31 March 2026

Thanks

We offer our sincere thanks to our volunteers, trustees, staff, partners, funders and community members. The work of Community InfoSource is only possible because of the commitment, skills, trust and generosity of the people who support and shape the organisation.

FINANCIAL REVIEW

Financial position

The financial position for the year is set out in the Statement of Financial Activities and accompanying notes to the accounts.

The charity incurred a net deficit of £38,834 for the year ended 31 March 2026 (2025: surplus of £10,682).

At 31 March 2026 total reserves stood at £166,886 (2025: £205,720) with £96,890 of these being unrestricted reserves (2025: £131,155), £1,440 representing the book value of fixed assets (2025: £9,496) and £68,556 being restricted reserves (2025: £65,069).

The trustees continue to monitor income, expenditure, cashflow and reserves closely, particularly in light of increased demand, rising costs and uncertainty across the funding environment.

Community InfoSource and Funders

We are grateful to all funders who supported Community InfoSource during the year. Their support enabled us to continue delivering rights-based advice, advocacy, wellbeing, learning, outreach and community support for people seeking asylum, refugees and migrant communities.

Funders during the year included:

The Scottish Government, Glasgow City Council, GCVS, Connecting Scotland, Inspiring Scotland, The National Lottery, Henry Smith, Hugh Fraser and Keystone.

We would also like to thank all individual donors and supporters who contributed to the organisation during the year.

Reserves policy

It is the intention of the trustees to maintain running costs of approximately three months in unrestricted reserves. Based on the expenditure for the year to 31 March 2026 this would equate to £124,436.

At 31 March 2026, unrestricted free reserves stood at £96,890. The trustees are aware this policy is not being met and continue to seek ways to generate unrestricted income.

The reserves position is reviewed regularly by the Board, taking account of funding uncertainty, service demand, staffing requirements and the need to protect continuity of support for people seeking asylum, refugees and migrant communities.

FUTURE PLANS

Community InfoSource will continue to focus on supporting people seeking asylum, refugees and migrant communities through advice, advocacy, wellbeing, learning, befriending, volunteering and community participation.

The organisation will continue to develop its strategic plan, strengthen governance, improve monitoring and evaluation, support staff and volunteers, and seek sustainable funding.

A key priority will be to ensure that services remain responsive, safe, accessible and rooted in the voices and experiences of the communities we support.

We expect demand to remain high. We will continue to mitigate risk through strong partnerships, multilingual delivery, clear safeguarding processes, regular monitoring, volunteer development and careful prioritisation of support where need is greatest.

Page 6

Community InfoSource

Report of the Trustees for the Year Ended 31 March 2026

STRUCTURE, GOVERNANCE AND MANAGEMENT Structure

Community InfoSource was first registered as a Community Interest Company, in June 2006.

We changed our status and become a Charity as well as a Limited Company. The charitable status was awarded by OSCR in March 2019 and is governed by a Memorandum and Articles of Association. Company no: SC291462 Charity no: SC049135

Governance and Trustees

Community InfoSource is governed by its Board of Trustees, who are responsible for setting the strategic direction of the charity, ensuring good governance, and overseeing the organisation’s finances, risk management and charitable activities.

The Board meets regularly throughout the year and receives reports on finance, service delivery, safeguarding, staffing, risk and organisational development. Trustees bring a range of skills, experience and perspectives, including significant lived experience of the asylum and refugee system, community development, governance, finance, policy and frontline service delivery.

Trustees are recruited based on the needs of the Board and the skills, experience and insight of potential trustees. New trustees are supported through an induction process that includes information on the organisation’s history, charitable purposes, governance responsibilities, safeguarding, finance and the current strategic context. Trustees also have access to relevant training and development opportunities.

The Board continues to review its membership, skills and diversity to ensure it has the appropriate experience and insight to support the organisation’s development. Succession planning and trustee recruitment remain important areas of focus.

At 31 March 2026, the Board had seven trustees.

Organisational structure

Community InfoSource is led by the Chief Executive Officer, who reports to the Board of Trustees. The CEO is responsible for the day-to-day leadership and management of the organisation, supported by project managers, caseworkers, fieldworkers, volunteers and sessional staff.

The organisation delivers a range of community-based services, including housing advice and advocacy, support at Initial Accommodation, wellbeing activities, ESOL and learning opportunities, befriending, digital inclusion, and our unique outreach project, Challenging Violence Against Women and Girls.

Page 7

Community InfoSource

Report of the Trustees for the Year Ended 31 March 2026

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk Management

The trustees are responsible for identifying and reviewing the risks facing the charity and ensuring that appropriate systems are in place to manage them.

During the year, the organisation continued to review risks relating to funding, staffing, safeguarding, service demand, volunteer involvement, data protection, premises, staff safety and the external environment. Risk assessments, policies and working practices were reviewed where required, including in response to increased pressure on services and wider community safety concerns.

Demand for our services continues to increase due to asylum dispersal, rising destitution, homelessness pressures and the growing complexity of people’s needs. This can stretch staff and volunteer capacity. People may also face barriers to accessing support, including language needs, digital exclusion, poor mental health, trauma and unstable housing, which can affect engagement and take-up of opportunities.

Constant external pressures continue to affect our work. Delays and policy changes within the asylum system, limited suitable accommodation, and pressure on statutory services further strain third sector organisations. The rise of far-right politics and hostility towards people seeking asylum and refugees also creates risks for community safety, staff wellbeing and service delivery.

The organisation mitigates these risks through strong partnerships and referral pathways, multilingual delivery, clear safeguarding processes, regular monitoring, staff and volunteer support, and prioritising help where need is greatest. The Board conducts a rolling programme of reviews and oversees the organisation’s strategies, systems and procedures. Risk management is strengthened by the skills and lived experience of trustees, staff and volunteers, and by the organisation’s close connection with the communities it supports.

Key management remuneration

In the opinion of the trustees there was one member of key management, the CEO. The total employer costs for this role were £52,999 (2025: £47,635 - note the post was vacant for a part of the year).

Community InfoSource and Staff

During the year, Community InfoSource employed 13 staff members.

Among them:

The staff team brought a wide range of skills, languages, cultural knowledge and lived experience. This remained central to the organisation’s ability to provide trusted, multilingual and culturally appropriate support. 29/06/2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

A7460000-FA96-E277-FE8E-08DED3993E28

A7460000-FA96-E277-FE8A-08DED3993E28

~~.............~~ .................................. ~~.............~~ ...............

A Zada - Trustee

Page 8

Independent Examiner's Report to the Trustees of Community InfoSource

I report on the accounts for the year ended 31 March 2026 set out on pages ten to twenty one.

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 :

have not been met; or

----- Start of picture text -----
A7460000-FA96-E277-FE94-08DED3993E28
----- End of picture text -----

David Nicholls FCCA Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

30/06/2026

Date: ........ ~~....~~ ......................... ~~....~~ ....

A7460000-FA96-E277-FE92-08DED3993E28.........................

Page 9

Community InfoSource

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2026

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
851
447,559
Other trading activities
4
-
-
Other income
5
10,500
-
Total
11,351
447,559
EXPENDITURE ON
Raising funds
6
11,816
2,417
Charitable activities
7
Supporting marginalised groups
35,017
448,494
Total
46,833
450,911
NET INCOME/(EXPENDITURE)
(35,482)
(3,352)
Transfers between funds
19
(6,839)
6,839
Net movement in funds
(42,321)
3,487
RECONCILIATION OF FUNDS
Total funds brought forward
140,651
65,069
TOTAL FUNDS CARRIED FORWARD
98,330
68,556		 2026
Total
funds
£
448,410
-
10,500
458,910
14,233
483,511
497,744
(38,834)
-
(38,834)
205,720
166,886		 2025
Total
funds
£
526,093
100
5,000
531,193
7,273
513,238
520,511
10,682
-
10,682
195,038
205,720

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 13.

The notes on pages 12 to 21 form part of these financial statements.

Page 10

Community InfoSource

Balance Sheet 31 March 2026

Notes
FIXED ASSETS
Tangible assets
14
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
19
Unrestricted funds:
General fund
Designated - Fixed assets fund
Restricted funds
TOTAL FUNDS		 2026
£
1,440
37,207
181,064
218,271
(52,825)
165,446
166,886
166,886
96,890
1,440
98,330
68,556
166,886		 2025
£
9,496
36,354
238,451
274,805
(78,581)
196,224
205,720
205,720
131,155
9,496
140,651
65,069
205,720

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

28/06/2026

The financial statements were approved by the Board of Trustees and authorised for issue on .. ~~....~~ A7460000-FA96-E277-FE6E-08DED3993E28......................... ~~....~~ .......... and were signed on its behalf by:

A7460000-FA96-E277-FE6A-08DED3993E28

~~.............~~ ................................

D F Sim - Trustee

The notes on pages 12 to 21 form part of these financial statements

Page 11

Community InfoSource

Notes to the Financial Statements for the Year Ended 31 March 2026

1. GENERAL INFORMATION

Community InfoSource ("the charity") is a Scottish charitable company controlled by its governing documents, a Memorandum and Articles of Association. It was registered as a charity in Scotland (registered number SC049135) on 15 March 2019. Its registered address is Tontine, 20 Trongate, Glasgow, G1 5ES.

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;

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.

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

Page 12

continued...

Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

2. ACCOUNTING POLICIES - continued

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.

Improvements to property - 20% on cost

It is the policy of the trustees to capitalise any tangible fixed assets purchased where the cost exceeds £1,000.

Taxation

Community InfoSource 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.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3. DONATIONS AND LEGACIES

Donations
Grants		 2026
£
851
447,559
448,410		 2025
£
880
525,213
526,093

Page 13

continued...

Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

3. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

Henry Smith Charity
The Robertson Trust
Scottish Government - Promoting Equality & Cohesion Fund
Tudor Trust
The National Lottery Community Fund: Improving Lives
The Alan & Babette Sainsbury Charitable Fund
Scottish Government: Delivering Equally Safe Fund
Foundation Scotland- The Volant Charitable Trust
Garfield Weston Foundation
Henry Duncan Grants- Corra Foundation
Hugh Fraser Foundation
Pilkington Charitable Trust
GCVS Wellbeing Grant
Mental Health Foundation
GCC - Glasgow Communities Fund
GCC – UK Shared Prosperity Fund
Scottish Government - Anti Racism Community Engagement Fund
Scottish Mountaineering Trust
Glasgow Life
Foundation Scotland - ESOL
CAF - Keystone Fund
Paristamen Charity
The National Lottery: Awards for All
Heart of England Community Foundation (Wesleyan Equality)
4.
OTHER TRADING ACTIVITIES
Earned Income
5.
OTHER INCOME
Employer Allowance		 2026
£
63,920
-
10,000
-
71,909
-
56,371
-
-
-
6,300
1,000
10,440
-
94,429
103,526
-
2,398
-
-
-
-
17,285
9,981
447,559
2026
£
-
2026
£
10,500		 2025
£
29,500
12,700
10,000
50,000
32,222
9,800
51,006
8,657
30,000
7,922
3,750
-
9,816
6,250
94,429
145,384
2,500
2,397
400
5,000
12,480
1,000
-
-		 2025
£
29,500
12,700
10,000
50,000
32,222
9,800
51,006
8,657
30,000
7,922
3,750
-
9,816
6,250
94,429
145,384
2,500
2,397
400
5,000
12,480
1,000
-
-
525,213
2025
£
100
2025
£
5,000

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Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

6. RAISING FUNDS

6.
RAISING FUNDS
2026
£
Fundraising costs
14,233
7.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 8)
note 9)
£
£
Supporting marginalised groups
479,924
3,587
8.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2026
£
Staff costs
301,840
Consultancy Fees
-
Childcare
65
Food & Sustenance
3,220
ICT & office costs
9,628
Interpreters
856
Professional Fees
2,773
Rent, Heat and Light
34,467
Room Hire
-
Sundry Project Costs
-
Phones, Sim Cards & Data
52,562
Training
9,159
Travel Expenses
2,434
Insurance
760
Marketing
1,556
Recruitment
1,127
Sundry Core Costs
673
Outdoor Activity Suppliers
10,365
Supermarket Vouchers
10,503
Workshop Costs
-
ESOL trainer
1,686
Governance & Board costs
2,097
HR Support
2,115
Project Evaluation
-
Legal Fees
420
Venue Hire
786
Payroll processing fees
1,817
Repairs and cleaning
2,217
Indoor Activity Supplies
9,416
Staff Welfare
2,584
Subscriptions
4,942
Depreciation
2,734
Loss on sale of assets
7,122
479,924		 2025
£
7,273
Totals
£
483,511		 2025
£
7,273
2025
£
343,458
5,650
100
3,853
15,454
1,419
2,411
29,609
2,413
4,047
9,526
12,089
31,139
633
-
1,008
5,740
4,200
14,070
4,159
-
2,184
2,366
1,500
1,177
1,696
1,284
2,779
-
-
-
2,374
-
506,338

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Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

9. SUPPORT COSTS
2026 2025
£ £
Bank charges 204 -
Preparation & Independent Examination of Accounts 2,400 -
Audit fee - 4,500
Accounting support 983 2,400
3,587 6,900
10. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2026 2025
£ £
Depreciation - owned assets 2,734 2,374
Deficit on disposal of fixed assets 7,122 -

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

During the year, there were no trustees' expenses paid for the year ended 31 March 2026 (2025: £nil).

12. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Project Staff		 2026
£
260,049
29,187
12,604
301,840
2026
15		 2025
£
304,454
23,743
15,261
343,458
2025
16

No employees received emoluments in excess of £60,000.

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Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
13,170
512,923
Other trading activities
100
-
Other income
5,000
-
Total
18,270
512,923
EXPENDITURE ON
Raising funds
120
7,153
Charitable activities
Supporting marginalised groups
31,244
481,994
Total
31,364
489,147
NET INCOME/(EXPENDITURE)
(13,094)
23,776
Transfers between funds
29,928
(29,928)
Net movement in funds
16,834
(6,152)
RECONCILIATION OF FUNDS
Total funds brought forward
123,817
71,221
TOTAL FUNDS CARRIED FORWARD
140,651
65,069
14.
TANGIBLE FIXED ASSETS
Improvements
Office &
to
Other
property
Equipment
£
£
COST
At 1 April 2025
11,870
-
Additions
-
1,800
Disposals
(11,870)
-
At 31 March 2026
-
1,800
DEPRECIATION
At 1 April 2025
2,374
-
Charge for year
2,374
360
Eliminated on disposal
(4,748)
-
At 31 March 2026
-
360
NET BOOK VALUE
At 31 March 2026
-
1,440
At 31 March 2025
9,496
-		 Total
funds
£
526,093
100
5,000
531,193
7,273
513,238
520,511
10,682
-
10,682
195,038
205,720
Totals
£
11,870
1,800
(11,870)
1,800
2,374
2,734
(4,748)
360
1,440
9,496

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Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Bike to work
Cash in digital wallets
Monies held by GCVS
Rent deposit
Accrued Income
Prepayments
Other debtors
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Deferred income
Accrued expenses		 2026
£
150
2,333
48
13,113
3,000
10,354
7,709
500
37,207
2026
£
-
-
44,900
7,925
52,825		 2025
£
-
-
633
2,105
3,000
27,367
3,249
-
36,354
2025
£
2,219
1,288
64,972
10,102
78,581

Deferred income comprised income received for projects which the charity was not entitled to until the following year.

At 1 April
Deferred in year
Released in year
At 31 March
17.
LEASING AGREEMENTS
Rental Lease Commitment
< 1 year
2-5 years		 2026
£
64,972
44,900
(64,972)
44,900
2025

£

24,188
4,060
28,248
2025
£
118,177
64,972
(118,177)
64,972
2024
£
23,188
28,248
51,436

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Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Restricted
funds
funds
£
£
Fixed assets
1,440
-
Current assets
106,815
111,456
Current liabilities
(9,925)
(42,900)
98,330
68,556		 2026
Total
funds
£
1,440
218,271
(52,825)
166,886		 2025
Total
funds
£
9,496
274,805
(78,581)
205,720

Comparatives for analysis of net assets between funds

Unrestricted
Restricted
funds
funds
£
£
Fixed Assets
9,496
-
Current assets
209,736
65,069
Current liabilities
(78,581)
-
140,651
65,069
19.
MOVEMENT IN FUNDS
Net
movement
At 1/4/25
in funds
£
£
Unrestricted funds
General fund
131,155
(25,626)
Designated - Fixed assets fund
9,496
(9,856)
140,651
(35,482)
Restricted funds
Outreach Delivery (Previously CVAW)
3,558
11,970
W-ASH
7,507
(12,185)
Information App
8,596
-
Wellbeing
28,093
13,178
Restricted Core Grants
17,315
(16,315)
65,069
(3,352)
TOTAL FUNDS
205,720
(38,834)		 2025
Total
funds
£
9,496
274,805
(78,581)
205,720
Transfers
between
funds
£
(8,639)
1,800
(6,839)
(1,568)
4,678
-
3,729
-
6,839
-		 2024
Total
funds
£
323,860
(128,822)
195,038
At
31/3/26
£
96,890
1,440
98,330
13,960
-
8,596
45,000
1,000
68,556
166,886

Page 19

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Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

19. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated - Fixed assets fund
Restricted funds
Outreach Delivery (Previously CVAW)
W-ASH
Wellbeing
Restricted Core Grants
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
CIS Restricted Funds
Designated - Fixed assets fund
Restricted funds
Violence Against Women
W-ASH
Information App
Wellbeing
Restricted Core Grants
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
11,351
(36,977)
(25,626)
(7,122)
(2,734)
(9,856)
4,229
(39,711)
(35,482)
147,963
(135,993)
11,970
110,729
(122,914)
(12,185)
177,886
(164,708)
13,178
10,981
(27,296)
(16,315)
447,559
(450,911)
(3,352)
451,788
(490,622)
(38,834)
Net
Transfers
movement
between
At
At 1/4/24
in funds
funds
31/3/25
£
£
£
£
118,243
(10,720)
23,632
131,155
5,574
-
(5,574)
-
-
(2,374)
11,870
9,496
123,817
(13,094)
29,928
140,651
5,451
(1,893)
-
3,558
21,050
(3,485)
(10,058)
7,507
3,396
5,200
-
8,596
26,205
12,388
(10,500)
28,093
15,119
11,566
(9,370)
17,315
71,221
23,776
(29,928)
65,069
195,038
10,682
-
205,720

Page 20

continued...

Community InfoSource

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:


Unrestricted funds
General fund
Designated - Fixed assets fund
Restricted funds
Violence Against Women
W-ASH
Information App
Wellbeing
Restricted Core Grants
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
18,270
(28,990)
(10,720)
-
(2,374)
(2,374)
18,270
(31,364)
(13,094)
85,950
(87,843)
(1,893)
119,421
(122,906)
(3,485)
9,800
(4,600)
5,200
198,022
(185,634)
12,388
99,730
(88,164)
11,566
512,923
(489,147)
23,776
531,193
(520,511)
10,682

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.

21. PURPOSE OF FUNDS

General - The unrestricted, free reserves of the charity.

During the year, Community InfoSource continued to deliver its full range of services. These services are now delivered through two teams: the Service Delivery Team and the Outreach Delivery Team. This structure supports the effective delivery of our projects, while ensuring that people seeking asylum and refugees continue to access information, advice, advocacy, housing support, wellbeing activities, befriending, community engagement, and work that promotes equality and challenges violence against women and girls.

Women/Men Asylum Seeker Housing - Funding to support people seeking asylum in Scotland to report housing repairs to the asylum accommodation provider and to follow up where repairs are not completed, or have not been carried out properly.

Challenging Violence Against Women and Girls - Funding to support the Challenging Violence Against Women Project, which works with communities to tackle gender inequality and challenge violence against women and girls.

Wellbeing Project - Funding to support people seeking asylum to access befriending and other activities that improve wellbeing, reduce isolation and support community connection.

Information App - Funding to support the development of an information app for newly arrived people seeking asylum in Glasgow.

Designated Fixed Assets Fund - This fund represents the net book value of the charity’s tangible fixed assets. Depreciation is charged to this fund and additions are transferred to it.

Page 21