Charity registration number SC049815 (Scotland)
NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mark McRitchie (Chairperson)
Gary Genles Ivice Chairperson)
Alexander Busby
Douglas Taylor
Jill McKay
Stuart Duffin
Stuart Radose
(Appointed 4 September 2024)
(Appointed 8 November 2024}
Charity number (Scotland)
SC049815
Principal address
Community Central Halls
292-316 Maryhill Road
Glasgow
G20 7YE
Independent examiner
Jennifer Alexander CA
Azets Audit Services
Chartered Accountants
Titsnium 1
King's Inch Pla
Renfrew
PA4 8VVF

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
CONTENTS
Page
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-11

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordan￿ with the accounling policies set out in note 1 to the accounts and
comply with the Trust's Deed, the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts
(Scotland) Regulations 2006 (as amended) and '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
The charity's objectives are to promote the role of the voluntary sector in the North West of Glasgow by influencing
and forming public policy, by supporting member organisations wth appropriate services, by consultation and
partnership with appropriate agencies and by creating a positive business and enterpnse environment.
The charity will work to disseminate good practice, to develop and expand the role of the voluntary sector generally
and to increase the opportunity to develop innovative practice and best quality Servi￿ delivery of North West
Glasgow Voluntary Sector Network SCIO members.
Review of the year
2024-25, brought with it a continuation of the austerity that had blighted both our member organisations & the
people they seNe. The increase in National Insurance also had an effect this year with organisation having to meet
the rise in costs for staff without an increase in ￿nding.
The network continued to support members by providing free training, advice & guidan￿ on g0veman￿, building
capacity & dealing with day-to-day issues. so that they could continue to focus on delivering services.
Funding continued to be an issue this year, wth both Scoth'sh Govemment & Glasgow City Council announcing their
intentions with existing funding for the sector. The Scottish Govemment opened a discussion with the sector about
what fairer funding might look like but we are yet to see progress on this.
We continued to support member representatives on various council decision-making structures, ensuring the
voices of our members are heard & that they are actively involved in decisions that affect them & the people they
serve.
Plugged in IT refubishment project
The IT recycling project continued its success, wth donations of devices reaching 2000 early 2025. We are
delighted that U-switch recognised the important work we do & paid for a year's broadband for our office. We
developed our understanding & recording of the projects impact on the environment & the circular economy, saving
around 10 tonnes of e-waste this year alone.
We also looked at how we could help support the sustainability goals of the cty & successfully applied for LEZ
funding to support Plugged In to deliver donated devices to Glasgow citizens & prevent e-waste from going to
landfill.
Future Plans
We will continue to respond to members, to provide free training, networking & crisis support, so they can focus on
delivery.
We will develop & progress our advocacy work making sure the voices of our members are heard on the city's
decision-making structures. We will look at how we hamess citizens & businesses that wish to donate to Plugged in
IT refurbishment project, & how we work towards making sure every citizen who needs a device gets one.
Financial review
The results for the year show the direct expenditure on charitable activities at £112,955 (2024 - £100,558).
The charity incurred a deficit of £20,230 (2024= surplus of £11,891) of vthi¢h £nil where restrictgj (2024 - £17,825)
and £22,321 were unrestricted (2024- £24,726) in the year resulting in funds of £22,321 as at 31 March 2025 (2024
£42,551). The principal funding source was contributions from Glasgow Communities Fund amounting to £87,167
(2024- £87,167).

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Reserves policy
The policy of the charity is to have unrestricted reserves equivalent to three months running costs. The charity's
unrestricted reserves have decreased in the year to the 31st March 2025 but still fall short of this amount. The
trustees will continue working to generate further unrestricted reserves and aim to increase the total to at least the
level of three months running costs.
structure, governance and management
The North West Glasgow Voluntary Sector Network SCIO (SC049815) was established on 12 December 2019 to
replace the North West Glasgow Voluntary Sector Ne￿Ork SC040005 an unincorporated association. On 31 March
2023 the assets and liabilities of North West Glasgow Voluntsry Sector Network {SC040005) were transferred over
to North West Glasgow Voluntary Sector Network SCIO (SC049815).
The charity is govemed by its constitution.
The trustees who seNed during the year and up to the date of signature of the financial ststements were..
Mark McRitchie (Chairperson)
Gary Gentles (Vice Chairperson)
Alexander Busby
Douglas Taylor
Gillian Pollok
Jill McKay
Stuart Duffin
Stuart Radose
Melanie Farrow
(Resigned 4 September 2024)
(Appointed 4 September 2024)
(Appointed 8 November 2024)
(Resigned 1 May 2024)
Recruitment and appointment of trustees
As set out in the constitution, trustees are appointed to the board at the AGM by the members. New Trustees
undergo an orientation day to brief them on their legal obligations under charity law. Trustees are encouraged to
attend appropriate extemal training events where these wll facilitate the undertaking of their ro￿. Trustees are able
to co-opt up to four additional trustees who need not be members of the network.
Organisational structure
The trustees administer the charity. The trustees meet regulady and delegate responsibilities to the Project Co-
ordinator who is appointed by the trustees to manage the day to day operations of the charity. To facilitate effective
operations, the Project C¢>ordinator has delegated authority for operational matters including service provision,
finance and administration.
The trustees, report was approved by the Board of Trustees.
Douglas Taylor
12 March 2026

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK
scio
I report on the financial statements of the charity for the year ended 31 March 2025, which include the statement of
financial activities, balan￿ sheet and the related notes.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of
the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {S¢otland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulats'on 10{1)(a)-{c) of the Charities Accounts
(Scotland) Regulations 2006 does not apply.
My examination is carried out in accordance wth Regulation 11 of the Charities Accounts {Scotland} Regulations
2006. An examination includes a review of the accounting records kept by the charity and a cOmparisc￿ of the
financial statements presented with those records. It also indudes consideration of any unusual items or disclosures
in the financial statements, and seeking explanations from the 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 financial statements.
Basis of independent examiner's statement
My examination is carried out in accordance wth Regulation 11 of the 2006 Accounts Regulations. An examination
includes a review of the accounting records kept by the charity and a comparison of the financial statements
presented with those records. It also includes consideration of any unusual items or disclosures in the financial
statements, and seeks explanations from the trustees con￿mIng 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 financial statements.
Independent examinerfs 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:
to keep accounting records in accordance with Section 44{1)(a) of the Charities and Trustee Investrnent
(Scotland} Act 2005 and Regulation 4 of the CharitiesAccounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of
the Charities Accounts {Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be dravm in order to enable a proper understanding of the financial
statements to be reached.
Jennifer Alexander CA
Azets Audit Services
Chartered Accountants
Titanium 1
King's Inch Place
Renfrew
PA4 8WF
16 March 2026

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Totsl Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
5.558
87,167
92,725
13,432
99,017
112,449
Total income
5.558
87,167
92,725
13,432
99,017
112,449
Expenditure on:
Charitable activities
1.962
110,993
112.955
2.752
97,806
100.558
Total expenditure
1.962
110,993
112.955
2.752
97,806
100.558
Net 1ncomel(expenditu￿)
3,596
(23,826)
{20,230)
10,680
1,211
11,891
Transfers be￿een
funds
(6.001)
6,001
Net movement in
funds
(2,405)
(17,825)
{20,230)
10,680
1,211
11,891
Reconciliation of funds:
Fund balances at 1 April 2024
24,726
17,825
42,551
14,046
16,614
30,660
Fund balances at 31 March
2025
22.321
22.321
24.726
17,825
42.551
The statement of financial activits'es indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
3,171
24,621
48,546
27,792
48,546
Creditors: amounts falling due within
one year
(5.471)
{5.995)
Net current assets
22.321
42.551
The funds of the charity
Restricted income funds
Unrestricted funds
17,825
24,726
22,321
22,321
42,551
The financial statements were approved by the board of directors and authorised for issue on 12 March 2026 and
are signed on its behalf by..
Douglas Taylor

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
North West Glasgow Voluntary Sector Network SCIO is a charity registered in Scotland. The main ad(kess is
292-316 Maryhill Road, Glasgow, G20 7YE. United Kingdom.
The principal activities of the charity during the year were to promote the role of the Voluntary Sector in the
North West of Glasgow.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's goveming document, the
Charities and Trustee Investment (Scodand) Act 2005, the Charities Accounts (Scotland) Regulations 2006,
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities
SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statwnent of
cash flows.
The financial statements are prepared in sterling, vthich is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
1.2 Going concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trLtstees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their Charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be
received and the amount of income re￿1vable can be measured reliably.
1.5 Donations
Donations are recognised when the charity has evidence of entitlement to the gift, receipt is probable and its
amount can be measured reliably. Entidement usually arises immediately upon receipt, however, in the event
that a donation is subject to conditions that require a level of performance before the charity is entitled to the
funds, the income is deferred and not recognised until eilher those conditions are fully met, or the fulfilment of
those conditions is wholly within the control of the charity and it is probable that those conditions will be
fulfilled in the reporting period.

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinued)
1.6 Grants receivable
Income from govemment and other grants, whether 'capital' or 'revenue' in nature, are recognised when the
charity has unconditional entitlement to the funds. it is probable that the income will be received, the amount
can be measured reliably. Unconditional entidement wll be achieved once any perfom)an¢e or other
conditions attached to the grants have been met, or fulfilment of those conditions is wholly within the control of
the charity. Where perfomiance conditions are attached to the grant and are yet to be met, the income is
recognised as a liability and included on the balance sheet as deferred income to be released.
1.7 Generated Income
Generated income, including donations, grants, and other voluntary income, is recognised in the Statement of
Financial Aclivilies when the charity has entitlement to the income, it is probable that the income will be
received, and the amount can be measured reliably. Income is allocated to restricted or unrestricted funds
according to the temis of the donation or grant. Amounts received in advance that are subject to performance-
related conditions are deferred until those conditions are met.
1.8 Expenditure
Expenditure is recognised once there is a legal or constnjctive obligation to transfer economic benefit to a
third paty, 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 classified by activity. The costs of each activity are made up of the total of dir￿ costs and
shared costs, including support costs involved in underlaking each activity. Direct costs attributatAe to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.9 Governance costs
Governance costs {which are induded as a component of support costs in accordance with SORP) comprise
all costs involving the public accountability of the chanty and its compliance with regulation and good practice.
These costs indude those related to constitutional and statutory requirements, exiemal scrutiny (audit or
independent examination), strategi¢ management, and other legal and professional fees.
1.10 Cash and cash equivalents
Cash and cash equivalents indude cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.11 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments.
1.12 Basic financial assets
Basic financial assets, which include debtors and cash and bank balan￿s, are initially measured a
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured al the present value of the fLrture receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinued)
1.13 Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
1.14 Employee benefits
The cost of any unused holiday entillement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense vthen the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Critical accounting estimates and judgements
In the application of the charity's accounting policies. the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects (￿lY that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
The trustees are not aware of any critical accounting estimates or judgements that would have a material
impact on the charity's financial statements.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Generated Income
Grants
5.558
5,558
87,167
13,432
13,432
99,017
87,167
99,017
5.558
87,167
92.725
13,432
99,017
112,449

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies
Icontinued)
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Grants
Glasgow Community
Fund
Flight Path Fund
Garfield Weston
87,167
87,167
87,167
1,850
10,000
87,167
1,850
10,000
87,167
87.167
99,017
99,017
Expenditure on charitable activities
2025
2024
Charitable Expenditure
Salary Costs
Insurance
Stationery and postage
Development
Hall hire
IT
Telephone
Bank charges
Rent and rates
Travel
Training
Van removal
Events
Consultancy
Independent Examination
92,992
891
1,334
4,367
114
901
400
74,902
487
1,126
5.023
1.502
1.339
4.660
30
6,200
1,065
6,552
306
840
250
1,364
1,300
1,560
2,208
1,800
112,955
100,558
Analysis by fund
Unrestricted funds
Restricted funds
1,962
110,993
2.752
97.806
112,955
100.558

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
Governance costs
4,008
2,860
Analysed between:
Consultancy
Independent Examination
4,008
2,208
1,800
2,860
1,300
1,560
4,008
2,860
Trustees
The Trustees consider the Charity's key management personnel comprise the Trustees, Project Co-ordinator
and part time Development Workers. The total employment benefits of the key management personnel
were £69,417 12024 £69,969). No employee received remuneration of more than £60.000 and no Trustee
received any expenses or remuneration.
Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Total
Employment costs
2025
2024
Wages and salaries
92,992
74.902
There were no employees whose annual remuneration was more than £60,000.
Debtors
2025
2024
Amounts falling due within one year:
Other debtors
3,171
10-

NORTH WEST GLASGOW VOLUNTARY SECTOR NETWORK SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Creditors: amounts falling due within one year
2025
2024
Accruals and deferred income
5,471
5,995
10 Related party transactions
During the year the Ne￿Ork paid the Yoker Resour￿ Centre £3.100 (2024 - £6.200} for offi￿ Space within
the Yoker Resource Centre and £1,993 for bookkeeping and payroll services (2024- £1,300).
Alexander Busby is on the Board of the North West Glasgow Voluntary Sector Ne￿Ork and is the Senior
Officer of Yoker Resource Centre.
11