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2025-03-31-accounts

Scottish Charity No. SC049520

Oxgangs Neighbourhood Centre Scottish Charitable Incorporated Organisation (SCIO) Trustees’ Report and Financial Statements For the year ended 31 March 2025

Ox an s Nei hbourhood Centre g g g

Contents of the Financial Statements for the year ended 31 March 2025

Page
Report of the Trustees 1 - 3
Report of the Independent Examiner 4
Receipts and Payments Account 5
Statement of Balances 6
Notes to the Financial Statements 7 - 8

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Ox an s Nei hbourhood Centre g g g

Report of the Trustees for the year ended 31 March 2025

The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31 March 2025.

Status of Charity and Governing Document

The Charity is a Scottish Charitable Incorporated Organisation (SCIO) (SC049520). It was registered in its current legal form on 6 August 2019. The charity was previously an Unincorporated Association (SC024157) but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO on 1 January 2020. It has a single tier structure and as such the Trustees are the members of the charity.

Aims and affiliation

The Charity is managed wholly by the trustees who share the responsibilities of managing the daily activities. The Charity’s stated objective is to provide a safe space where people are welcomed and where they feel included and valued. It will seek to provide activities that respond to social needs and create opportunity for relationship, friendship and personal growth.

Trustees and Office Bearers

Management of the Charity remains with the trustees. The Trustees who served during the year are as set out below:

The day to day management of the operational work of the Charity is undertaken through the work of the Centre Manager, with the help of part time and sessional staff as well as a core group of volunteers.

Appointment of Trustees

Existing trustees provide suitable names for new trustees and following assessment of this list of name(s) individuals are invited to become trustees. Trustees serve from year to year with no maximum term and are elected annually at the annual general meeting.

Induction and training of new trustees

The Charity undertakes training for trustees to ensure awareness and understanding of:

Achievements and performance

The year has been a challenging year for Oxgangs Neighbourhood Centre, as per other community centres, but being a resilient community, we came together to hold our usual events such as the Halloween, Christmas party and jazz event. Dinners were also held including with an Italian theme and a Polish theme. These were well attended and allowed us to highlight the possibilities of our café provision and abilities of our chef and cafe assistant. We also took part in the Edinburgh 900, which was a city wide project.

It was great for the Centre to be able to fulfil its obligations and commitment to the local community. We look forward to next year where we intend to put on more events, including a Burns Supper, a French theme night and other activities aimed at the diverse local community,

We are lucky to have such a dedicated team of staff and volunteers under the management of

We continue to support the community by collecting surplus food from various supermarkets in the Oxgangs area and again by the generosity of our volunteers.

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Ox an s Nei hbourhood Centre g g g

Report of the Trustees for the year ended 31 March 2025

Achievements and performance (cont’d)

Finally, our financial position remains positive and we have a clear focus on self-generated income through fundraising events, hall lets and where possible through grants funding. We are seeing an uptake in parties for weddings and birthdays amongst the local community and further afield.

We stand by our founding principle of being ‘A Centre For All’.

Objectives for 2025/26

The strategic plan for the next financial year includes the following:

To continue raising the profile of the Centre among local residents and partner organisations by:

To develop effective opportunities for vulnerable people to achieve their fullest potential in life by:

To significantly increase the numbers of people using the Centre and the range of activities on offer by:

Financial review

Principal sources of funding

Funding is obtained from the following main sources:

Results for the year

The financial statements for the year are set out in pages 5 to 8. The Receipts and Payments Account on page 5 reflects a deficit of £572 (2024: surplus of £18,428). This includes a surplus on the General fund of £4,114 (2024: surplus of £24,124) and a deficit on the Restricted funds of £4,686 (2024: deficit of £5,696).

Reserves

It is the policy of the Charity to maintain unrestricted funds, ie. funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure, ie £19,350 (2024: £19,700), which allows sufficient funds to enable the ongoing work of the Charity to be maintained. Unrestricted funds amounted to £119,588 (2024: £115,474) and total funds on page 6 at 31 March 2025 amounted to £127,759 (2024: £128,331); these funds were at the required level.

Page 2

Ox an s Nei hbourhood Centre g g g

Report of the Trustees for the year ended 31 March 2025

Reference and administrative details

Bankers

Bank of Scotland PO Box 1000 BX2 1LB

Approved by the Trustees and signed on their behalf by the undernoted:

Dated: 30th December 2025

Page 3

Ox an s Nei hbourhood Centre g g g

Report of the Independent Examiner to the Trustees for the year ended 31 March 2025

I report on the accounts of the Charity for the year ended 31 March 2025 which are set out on pages 5 to 8.

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 trustees consider that the audit requirement of Regulation 10(1) (d) 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 independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeks explanations from the trustees concerning 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 the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Innes & Partners Limited Chartered Certified Accountants

Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD

Date: 30th December 2025

Page 4

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Oxgangs Neighbourhood Centre

Receipts and Payments Account

For the year ended 31 March 2025

Notes
Receipts
Grant income
6
Donations
Room hire
Cafe income
Fundraising and events
Miscellaneous income
Total receipts
Payments
Payments for charitable activities
Events and projects
Salary costs
3
Heating, lighting and water
Cleaning, repairs and maintenance
Café expenses and equipment
Insurance
Telephone and internet
Professional fees
Office general admin expenses
Publicity and advertising
Staff training and travel
Accountancy costs
Independent examination
Sundry expenditure
Total payments
Net increase / (decrease) in cash for the year
Cash balances brought forward
Cash balances carried forward		 General
Restricted
2025
fund
funds
Total
£
£
£
45,240
-
45,240
1,337
-
1,337
20,651
-
20,651
12,907
-
12,907
1,030
-
1,030
125
-
125
81,290
-
81,290
-
495
495
47,641
4,191
51,832
11,215
-
11,215
7,821
-
7,821
3,797
-
3,797
2,175
-
2,175
623
-
623
160
-
160
1,529
-
1,529
-
-
-
26
-
26
900
-
900
1,140
-
1,140
149
-
149
77,176
4,686
81,862
4,114
(4,686)
(572)
115,474
12,857
128,331
119,588
8,171
127,759		 General
Restricted
2024
fund
funds
Total
£
£
£
66,325
-
66,325
1,331
-
1,331
25,763
-
25,763
8,926
-
8,926
430
-
430
-
-
-
102,775
-
102,775
-
1,001
1,001
43,959
4,695
48,654
14,059
-
14,059
7,691
-
7,691
4,641
-
4,641
2,175
-
2,175
622
-
622
1,901
-
1,901
875
-
875
25
-
25
75
-
75
-
-
-
2,079
-
2,079
549
-
549
78,651
5,696
84,347
24,124
(5,696)
18,428
91,350
18,553
109,903
115,474
12,857
128,331

Page 5

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Oxgangs Neighbourhood Centre

Statement of Balances

As at 31 March 2025

Notes
Opening
(Deficit)
Closing
balance
for year
balance
£
£
£
Total cash and bank balances
128,331
(572)
127,759
Represented by:
Unrestricted fund
4
General
119,588
Restricted funds
5
Comic Relief fund
8,171
127,759
Statement of assets at 31 March 2025
Overpayment of wages, taxation and pensions
312
312
Statement of liabilities at 31 March 2025
Taxation and social security
4,569
Independent examination - current year
1,200
Other creditors
900
Pension creditors
437
7,106
2025		 Opening
Surplus
Closing
balance
for year
balance
£
£
£
109,903
18,428
128,331
115,474
12,857
128,331
45
45
1,455
1,140
900
104
3,599
2024

The financial statements on pages 5 to 8 were approved by the Trustees on 30th December 2025 and signed on their behalf by the undernoted:

Chairman

The notes on page 7 to 8 form part of these financial statements.

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Ox an s Nei hbourhood Centre g g g

Notes to the Financial Statements f or the year ended 31 March 2025

1. Accounting policies

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis of financial statements

The financial statements have been prepared on a receipts and payments basis.

Receipts and Payments Account

For the purpose of the Receipts and Payments account as shown on page 5, funds are defined as follows:

Unrestricted funds comprise grants and other income received for the objects of the Charity without further specified purpose and are available as general funds.

Restricted funds comprise income which has been received for the objects of the Charity and specified for a restricted purpose within these objects by the donor.

Page 7

DoaJ5¥Jn En￿￿k￿ ID". 5CEE44AWC&4681-AFE4MF84207&4FO Oxgangs Neighbourhood Centre Notes to the fmancial statements For the year ended 3 1 March 2025 TransaCtiOn5 Trustees 2nd related pgrt) No T￿￿tee recei:'ed rTrineration or expen ition as Trustee in the year endinq 31 March 2025 (2024: lld) i-lio is related ri reasurer) is an enwloyee of the charity durin8 the year arml in her eiiwlo￿￿nr receii.ed a salary of £4.191 { ?0:4'. £4.695). There M'ere no other transactions related parties th￿in% the year (2024: £nil). staff costs DUDthrs 2025 2024 GTOSS salaries staff pension Etw)loyerfs NI 49.095 671 47.905 749 2.066 48.654 There was an avera￿ of 4 euwloyees during the year (2024.. 4). No euyloyee receii.ed rellmwation of llx)re than £60.000 during the year. Unrestrirted funds B12nce at 01.04.24 Balance at 31.03.25 Receipts Pa!7￿ntS Transfers 115.474 81290 (77.176) 119,S88 Total unrestricted funds 115,474 81.290 (77,176) Erplanlltion olJhnd5 The Generalfund represents all income and expermliture relatin8 to the prinmry focus actiiities of the clwity, other than those for ￿thIch fill￿ill8 is restricted. Restricted funds Balance at 01.04.24 Balancc at 31.03.25 Receipts Pal￿D¢S TraDsleTS Comi¢ Relief fuud 12.857 (4.686) 8.171 Total restiicted funds 12,857 (4,686) 8,171 E¥plonation olTrnds Comic Reliéffypkl represents fil￿11￿ aMYrded for the baby and toddler w)up Toddleniffic. Granls receiTred General Restricted tund fuDds 2025 Tolal 2024 Total The National Lottery 45.240 45,240 66,325 45240 45.240 66.325 Pa2e 8