**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:
- the relief of poverty;
- the advancement of education;
- the advancement of physical and mental health;
- the advancement of citizenship and community development;
- the advancement of the arts, heritage and culture;
- the advancement of human rights;
- the promotion of racial and religious harmony;
- the promotion of equality and diversity;
- the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage.
## **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.
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**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.
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**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.
- Of these: - four were women;
- six were from refugee backgrounds;
- six were from minority ethnic backgrounds;
- the Board reflected seven countries of origin.
## **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.
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**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:
- seven were women;
- nine were from refugee backgrounds;
- nine were from minority ethnic backgrounds;
- they represented eight different countries;
- collectively, they spoke ten languages.
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 :
- (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.
**----- 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.........................
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**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
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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
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**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;
- 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 (FRS102)' ("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.
## **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|
Page 14
continued...
**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||
Page 15
continued...
**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.
Page 16
continued...
**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|
Page 17
continued...
**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|
|||||
Page 18
continued...
**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
continued...
**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