The Charity Registration Number is :- SC050002
## The Hut
Report and Accounts
31 March 2025
## **The Hut**
## **Report and accounts for the year ended 31 March 2025**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of Trustees' responsibilities**||6|
|**Independent Examiner's Report**||7|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||9|
|Statement of Financial Activities - Prior Year statement||10|
|Revenue Funds||11|
|Fixed Asset funds||11|
|Summary of funds||11|
|**Balance sheet**||13|
|**Notes to the accounts**||16|
## **The Hut**
## **Trustees' Annual Report for the year ended 31 March 2025**
The Trustees present their Report and Accounts for the year ended 31 March 2025.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- The Hut.
The charity is also known by its operating name, Temple/Shafton Youth Project.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in Scotland with The Office of the Scottish Charity Regulator (OSCR) with charity number SC050002.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as Scottish Charitable Incorporated Organisation (SCIO). The governing document of the charity is the constitution of the SCIO as approved by The Office of the Scottish Charity Regulator (OSCR) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
The Hut 358 Netherton Road, Glasgow G13 1AX
## **The Trustees in office on the date the report was approved were:-**
- Chairperson - Vice Chair/ Secretary Interim - Secretary/ Treasurer Interim - Parent Rep **Project Leader Community Reps** - Councillor - Community Police
## **Project Leader**
## **The following persons served as Trustees during the year ended 31 March 2025 :-**
The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.
_**Name Appointed Resigned/Retired May-24 May-24**_
_**Aug-24**_
1
## **The Hut**
## **Trustees' Annual Report for the year ended 31 March 2025**
At the Annual General Meeting **all** retire as trustees, but are eligible for reappointment.
All the trustees are also members of the charity.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The Project is constituted by Constitution. The object of the Project is to promote the benefit of the Children and young people of the G13 area of Glasgow by providing facilities in the interests of social welfare for recreational, educational and leisure time activities with the object of improving the conditions of life of the said young people. In furtherance therefore, in order to achieve these objectives, the Project will:
Respond to a range of issues identified by young people and others in the community to provide an informal meeting place, activities, information, a range of training opportunities and staff to support young people.
Provide and manage a building in which a range of innovative programmes and activities can be developed for young people.
Appoint and manage staff in the running of the Project.
## Project Polices
The policy of the Project continues to be to secure core funding from Glasgow City Council and also to seek additional finance and support to achieve the objects above and develop a range of services for young people.
The Management Board delegates the day to day responsibility for the organisation of the Project to the Project Leader.
## Grant Applications
Grant applications as with every year our vital to the day to day running of the Project. It is a major priority and will continue to be top of the agenda. It appears that for every 15 we send out if we are lucky, we get one and more noticeable it is the smaller amounts we are getting. We will continue to be making applications looking for three-to-five-year awards thus giving us some security to plan long term development work for the members.
## _**The main activities undertaken in relation to those purposes during the year.**_
2
## **The Hut**
## **Trustees' Annual Report for the year ended 31 March 2025**
This being the 38th year of the project it is fair to say that we are well established with the G13 area of Glasgow. The Project would not be able to provide such a wide service to our users without the continued support of around 8/10 local people who are represented on the Management Board and who help with the youth groups on a voluntary basis.
We operate two buildings appropriately named The Hut (Main working building) and The Hall (formerly a resident's hall) rented to the project from GCC.
The Hut is a prefabricated building that when put in place back in 1989 was given a 15-year life span, clearly the building has surpassed its life span and a bit more. Every year the costs of upkeeping are growing and slowly becoming a drain on the project but somehow, we manage to keep the building not just open but also looking attractive for young people. We are now in a situation that we are looking at alternative premisses and have done a lot of work looking at the options available to the project. It is now seriously in need of action to timber rotting.
We are now looking at replacing the present structure with a slightly bigger building as we need more room.
We have at present looked into a Industrial style building that is fully insulated. We are expecting something in the region of at least £400.000. This is based on the building costing £175,000 then we ground works and all the kitting out inside.
We have given up with looking locally at buildings as one thing is for sure the Community do not want the project to move to another location.
The Hall is a completely different kettle of fish. We constantly have issues with the building in terms of its age, drains blocked regularly, and heating needs on in most cases for 24 hours to get some heat into the building. Over the years we have done well over 8000 voluntary hours trying to keep the place looking good. We are now at the stage where we may have to return the building to the Council. This is obviously not the ideal situation given we have put in new kitchen, water tank system, windows, shutters, and it’s annual re paint. It is now like a colander and very difficult to do the D I Y repairs ourselves.
Although it is an asset to the project it continues to prove difficult to get long term lets and one-off bookings, but we continue to work at it.
But we will continue to strive to make it a facility that the local community can feel they have ownership.
## **The main achievements and performance of the charity during the year.**
3
## **The Hut**
## **Trustees' Annual Report for the year ended 31 March 2025**
Last year was our most challenging in terms of bringing funding. The main problem being that we are spending a lot of time trying to get our 36-year-old building in a fit state from operating out of.
As we finished our 38th year there is a lot to be proud about. The fact that we are now closing in on 40 years of youth work in a local community highlights in itself how strong and valuable to the local community the project is.
We are now a Duke of Edinburgh licensed center, which has greatly added to our workload. At present we have a group of 12 young girls (14+) who are working towards their bronze level. As part of their Award, they are now all Junior Leaders and thriving. We operate out of two very rundown buildings appropriately named The Hut & The Hall (formerly a resident’s hall) that is rented from GCC.
The Hut is a prefabricated building that when put in place back in 1989 was given a 15-year life span, clearly the building has surpassed its life span and a bit more. Every year the costs of upkeep are growing and slowly becoming a drain on the project but somehow, we manage to keep the building not just open but also looking attractive for young people. We are now in a situation that we are looking at alternative premises and have done a lot of work looking at the options available to the project. These being: •Move into the local community centre.
•Build a new building.
•Possible take over an existing building.
All the above offer pros and cons, so it is very much just watching this space and we will see what throws itself up for us over time. The youth work programme is second to none in our opinion. If anyone get tell us somewhere better, we would love to see. We feed on average 100 plus every day of school holidays.
Our front door was opened by young people looking for support on 7516 occasions and that is only for support. It does not include them coming in for a form or to access an activity or trips etc. Broken down that relates to slightly over 20 everyday of the year, now that is an achievement.
Young people tell us their highlight was that we managed to attend 21 speedway races over the year. You may ask what is special about that, well they are on a Friday night so it’s a late night trip for staff involved. Now that’s what we call commitment.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
On the funding front we have entered our final year of the three-year funding cycle. So, it’s over to chasing more funding from granting bodies out there.
Youth work is a process that must be judged by people who not just understand the process but more importantly get the practical side of the youth work. We are at present involved with major youth providers and councillors to aim towards a youth work act through the Scottish government that makes sure all children and youth people have somewhere they can attend like The Hut. A place that provides a safe, fun environment that people listen to their needs and build relationships for life in most cases.
The members have participated when allowed in numerous outdoor education activities, numbers clearly restricted. The outdoor educational side has been very popular and we never appear to have enough, so grant applications in process for more.
We are still doing lots of online meetings and staff are now participating in youth work training. We are aware that we need to look at ASN training for all staff as this is a category of our work that is growing very fast. Staff really do need these skills to adapt and support the needs of all young people.
Numbers have fluctuated over the year one minute think where they gone. Then the next more than we can handle. So staff are working hard and preparing to sessions for everyone. We are running and have this year added a girl’s only group and also an ASN group, but one thing for sure we never give up.
Funding has been very hard to attract this year mainly due to not having the time to actually do the work and time to make plenty of applications. This is something the Committee are looking at.
4
## **The Hut**
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
As with every year the numbers of young people we supported with achieving the various awards programmes on offer and support into work, college, university, and placements remained stable. We have managed to put many young people through online training programmes through Job Training. Thus, giving them qualifications to at least move forward in life. So, we defiantly never stand still.
This year we have been very fortunate that the group who we started Junior Leadership programme with has paid dividends and we have a hard-core group of 8 young people who offer support in every group.
The pleasing aspect is that we have large numbers of the younger age 10 and lower who want to attend. This gives us the chance to build even more young people for the future of the project and enable the community to witness the positive out put our work has on these young people. The over 12 age range has remained stable and hopefully this will expand if we can successfully attract funding for bigger programmes. The Tall Ships Youth Trust work is always a big attraction, and we did our annual pilgrimage to Portsmouth for sailings again this year, amongst venues around Britain.
The outdoor education programme we offer is as good as any in Scotland. As already mentioned, mounting biking both with a member of staff and using the bike was a full-time job in its self. When we were allowed white water rafting and canoeing at Pinkston and Luss was essential to their personal development and growth This area of our work is the most popular but awfully expensive to participate in.
This year we have managed to secure the licence from Duke of Edinburgh to run the award in house. So staff have been and continue to be trained to complete all four sections of the award. These include Recreation, Skill, Volunteer & Expedition. We can now offer all levels Bronze, Silver and Gold.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
The members of the Management Board are also charity trustees for the purposes of charity law and are known as members of the Board. Under the requirement of the governing document the members of the board are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting.
The obligations of the Board are to maintain documents which set out the operational framework for the charity including the Constitution, resourcing the current financial position as set out in the latest published accounts and the future planning and objectives.
## _**The charity's organisational structure.**_
Temple Shafton Youth Project SCO18291 (the former entity) was formally wound-up (with effect from 1 April 2020) at the Annual General Meeting held on 06 April 2020.
There followed, on 1 April 2020, a General Meeting, confirming the formal constitution of The Hut SCIO SCO50002 and the appointment of the Trustees identified elsewhere in the accounts.
It should be noted that these steps were taken following consultation with - and the agreement of - our core funder, Glasgow City Council and that all assets and liabilities of Temple Shafton Youth Project were passed to The Hut SCIO.
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2025**_
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
5
## **The Hut**
## **Trustees' Annual Report for the year ended 31 March 2025**
|Restricted Revenue Funds
Restricted Fixed Asset Funds
**_Total Restricted Funds_**
**Total Funds**
**Net income**
Unrestricted Revenue Funds available for the general
purposes of the charity|**2025**
**£**
6,917
(56,130)
85,766
13,049
98,815
42,685|**2024**
**£**
(1,194)
(58,983)
82,848
11,903
94,751
35,768|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 March 2025 .**_
It has been yet another hard year trying to maintain the level of groups and workshops we put on. We feel that we are actually over achieving in terms of the numbers attending the project, compared to our financial income. This is mainly down to numbers of volunteers.
We cannot thank our funders enough this year for their amazing support in particular Glasgow City Council (without whom we would not exist), GHA who provide amazing support with various issues the occur over the year.
## _**Policies on reserves.**_
It is the policy of the Project to maintain unrestricted funds at a level which equates to one-month revenue expenditure. As responsible employers we will also retain adequate funds to meet the cost of staff redundancy.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## _**Plans For the Future**_
**Summary of plans for the future and the trustees' perspective of the future direction of the charity.**
6
## **The Hut**
## **Trustees' Annual Report for the year ended 31 March 2025**
As we enter our last year of our 3-year funding cycle form G C C we are already looking at options for other streams of funding. We will not suffer from Mission drift in terms of applications, we are like the paint advert, we do what it says on the tin, Youth Work.
A very extensive application has been made to G C C for a further 3 years of Community Funding, we are awaiting the outcome. So, at present if we fail this process, it could be the end. Likewise, if we are successful, it means the project will get to 41 years. As a result of this it is intended to produce an historical hard back book coving the 40 years plus hold a gala dinner. It goes back to the old saying watch this space.
The growing of leaders for the future is a must now to the project over the coming years. Therefore, we will have to be putting on more training for the volunteers and staff to try and sustain the levels of work we are doing.
A programme of fund raising events is being drawn up aiming to utilising The Hall more to generate income for the project is a must.
Groups are like swings at present one-week numbers are up high and the next low. It is very difficult to judge. But the work remains steady and fun for the children and young people
As for staff, the average age level is getting lower ever year, which means more of a strain on the full-time staff. Therefore, the right training is vital to the survival of the Project. This will cause a huge problem if redundancies should ever take place.
The biggest challenge we have now is keeping the young people interested in the programmes on offer and that it is a safe, fun reward place to be involved in youth work.
We will continue to keep the project at the forefront of positive learning experiences for everyone in the community.
Keep watching this space, it will take a long time but hopefully we will get there.
## **Other information about the charity and its activities**
Operational & Regulatory
The Management Board have also examined other operational and business risks faced by the Project and confirm that they have established systems to mitigate the significant risks.
Key staff are trained in Child Protection, Health & Safety procedures, Food Hygiene and First Aid at standard level. All staff are vetted via Disclosure Scotland.
We have done both daily and weekly risk assessments during these times that are carried out on the premises, equipment, and operational procedures included matching all our work to the national youth work outcomes
We have also continued to source free training on any topic that could benefit the project moving forward.
## **Details of The Independent Examiner**
Member of Member of the Association of Accounting Technicians
Saltcoats
KA21 5DT
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the
7
The Hut
Trustees. Annual Report for the year ended 31 March 2025
In particular, charity law requires the Trustees. rf they wepare acc(xJnts an accruals basis. to prepare
financial slalemenls for each Iinancial year which give a true and fair view of the slate of affairs of the charity as
at the end of the financial year and of the surplu5 or deficit of the charity. In preparing those financial statements
the Trustees are required to "_
- to wepare the COUnts in COrdanCe Unrted KInkn Generally Accepted
Accounting Practsce (Unrted King(knn Accounkn"ThJ Slar¥Jards applicable lawl.
- select sultae accc4Jnting and appty them consistenty"
- make judgements and estimates that are re8$able and prudent.
- prepare the financi81 statements the lThJ concem tosis Un it inapFwiate
lo presume that the chanty wll conb.nue in business.
stale bwhether applicable ac(x)untsng standards and StateMts of
recommended practice have been follow. subRct to any material
departures disdosed and explai1 in the finala1 statements"
The law requires that the trustees must mt aptKove the aCCntS unless they are satisfi&l that Ihey give a tn
and fair ¥W of the state of aff&rs of the chanty and of the surplus or deficit of the chanty the year.
The Ttustees are also responsible foi maintaining adequate accounting iec¢xds which disclose wtlh reasonable
accuracy at any bme the financial [x)s[b( of chatty and which are sufficient to show and explain the
charivs transacbons and enable them to ensuie that the finanal statements comply wrth regulations tnade
under the chanb.es and Trustee Investment (Scotland) Act 2005. They ale 8150 responsible for safeguarding the
assets of the chanty arml hence for takn'ng reasonatAe steps the preventi and detectK)n of tra and other
irregul8ritses_
The Twstees are abo responsible for the contents of the Twstees. rew)rt, and slatulory iesponsibilrty of the
Independent Examiner in relat to the Ttustee5' report h"mtted to examining the report and ensuring that , on the face of
the report. there are no material inconstgtenc*s with the Iwaures disclosed in the financial statements_
This report was approved by the t¥Jard of Injstees on 15 December 2025.
rus
ee
## **The Hut**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2025**
I report to the Trustees on my examination of the financial statements of the charity on pages 9 to 31 for the year ended 31 March 2025 which have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by The Office of the Scottish Charity Regulator (OSCR) , and under the historical cost convention and the accounting policies set out on page 16.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Regulations 10(1) (a) to (c) of the The Charities Accounts (Scotland) Regulations 2006 (as amended) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 44(1)(c) of the Act;
b) follow the applicable procedures in the Regulation 11 of The Charities Accounts (Scotland) Regulations 2006 (as amended) and in accordance with theguidance given by The Office of the Scottish Charity Regulator and;
c) state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
and;
I conducted my examination in accordance with the Regulation 11 of The Charities Accounts (Scotland) Regulations 2006 (as amended) and in accordance with theguidance given by The Office of the Scottish Charity Regulator, setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed 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 seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
9
The Hut
Consequently. l (k) not exwess an audrt on the view given by the finan81 staternents. arKJ in patb"cular. I
express no Opini¢ as to whether the finanual statements give a true arKJ fail view of the affairs of the chanty. and
my report is limit to the matters set (MA li the statent W(Av.
I planned and performed my examination so as to sats.sfy myseir that the objectives of the independent examination
are achIevj and [(e Iinali&ng the retx)rt l obtai[ WTitten assurances from the Ttustees of all malerial matters.
Independent Examlnerfs Statement. Report and Oplnlon
Subject to the limrtations upon the SCO of rny work as detail&l above. I have comFAeted my eXaminab"(". and can
confitm that"_
and that l am qualtfied to act as Independent Examinw in ac¢Xydan wtth that sects" by virtue of my being a
qualified rnembei of Mefflber of the AssocIab"( of Acc(MJnb"ng TeChnIans".
This is a report in respect of ex8mination carried ryjt uThJer 44(1Xc) of the Act in accordance wth
Regulats"on 11 of The Charrties Accounts (Scotlandl RegulatiCt$ 20 (as ameThJed) aThJ in accordance with
theguidance given ty Th8 Office of t1 stmIsh Chanty Regulator which may b8 applicable,
and that matetial matters have come to rny attenlion in c(Ynnecb. wilh the examinabon gimng me (%use lo
believe that in any material iespect"_
accounb.ng records were kept in respect of the Ch as required by th seCtK 4411 }181 of The ch8rits.es
and Tru51ee Investment {ScotlaTrJl Act 2LK)5",
when weparing accounts on 8 fulfy accrued basis. to prepare finanu81 statements which accord with the
accounting rec(Kds and comply with the accountj.ng reqLllrements of the Act and the RegULati¢S settj.ng out the
form and content of charity accounts.
have been prep8red in accordance th the mellKKls a1 wnciple5 set (xrt in the FRS 102 SORP (St8tement of
Re¢x)mmended PraCb. for Ac(n.[j and ReFx)tb"ng ty chattb.esl 2015. (as amend by the Bulletin issueij in
October 2018 and applicable to all mInts"ng p[15 beginning on after 1st January 2019). (The SORP).
have not been met or to which. in my opinicffl. attentmm shcyjld be drawn in my ret#Nt in order to enable a proper
understanding of the accounts to be reached.
Signèd:.
Memr of the AssociatKJn of Accounts'ng Technicians
29 Hamilton Street
SaHcoats
KA21 5DT
This reFKffi was sned 16 December 2025
10
## **The Hut - Statement of Financial Activities for the year ended 31 March 2025**
## _**Statement of Financial Activities for the year ended 31 March 2025**_
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
6,336
Other trading activities
A3
2,700
**Total income**
**A**
**9,036**
**Expenditure on:**
Raising funds
B1
(160)
Charitable activities
B2
6,343
**Total expenditure**
**B**
**6,183**
**Net income for the year**
**2,853**
**Net income after transfers**
**A-B-C**
**2,853**
**2,853**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
(58,983)
**Total funds carried forward**
**(56,130)**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
142,735
-
**142,735**
1,922
136,749
**138,671**
**4,064**
**4,064**
**4,064**
94,751
**98,815**|**Current year**
**Total Funds**
**2025**
**£**
**149,071**
**2,700**
**151,771**
**1,762**
**143,092**
**144,854**
**6,917**
**6,917**
**6,917**
**35,768**
**42,685**|**Prior Year**
**Total Funds**
**2024**
**£**
149,124
3,768
**152,892**
3,200
150,886
**154,086**
**(1,194)**
**(1,194)**
**(1,194)**
36,962
**35,768**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
## **The notes attached on pages 16 to 31 form an integral part of these accounts.**
11
The Hut - Statement of Financial Activities for the year ended 31 March 2025
The Hut - Analysis of prior year total funds. as required by paragraph 4.2 of the SORP
UDteslThXed
FuThts
Tota FNIS
2024
2024
A1
144.4(hl
149.124
144.4(
151892
RatsirrfJ
81
110)
12.405
3210
138.481
I.886
12.395
141.691
1S4.086
(3.17)
1713
(1.1911
{3,W7)
2.713
{3.90n
1713
{1.194)
R•eonellladon of funds:.
Trtal funds broughtfor*¥d
143.173)
,135
147.0801
35.768
All activities derive frorn continuing operations
in5 atKI ItSe5..
12
## **The Hut - Statement of Financial Activities for the year ended 31 March 2025**
## **The Hut - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
**Net resources available to fund charitable activities**|**2025**
**£**
6,917
(5,757)
-
**1,160**|**2024**
**£**
(1,194)
(10,227)
-
**(11,421)**|
|---|---|---|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
## **The notes attached on pages 16 to 31 form an integral part of these accounts.**
## **Movements in revenue and capital funds for the year ended 31 March 2025**
## **Revenue accumulated funds**
|Accumulated funds brought forward
(From)/To unrestricted revenue funds
**Closing revenue funds**
**Fixed asset funds**
At 1 April
Transfer (to)/from revenue funds
**At 31 March**
Recognised gains and losses before
transfers|**Unrestricted**
**Funds**
**2025**
**£**
(58,983)
2,853
**(56,130)**
-
**(56,130)**
**Designated**
**Funds**
**2025**
**£**
-
-
**-**|**Restricted**
**Funds**
**2025**
**£**
82,848
4,064
**86,912**
(1,146)
**85,766**
**Restricted**
**Funds**
**2025**
**£**
11,903
1,146
**13,049**|**Total**
**Funds**
**2025**
**£**
23,865
6,917
**30,782**
(1,146)
**29,636**
**Total**
**Funds**
**2025**
**£**
11,903
1,146
**13,049**|**Last year**
**Total Funds**
**2024**
**£**
**36,962**
(1,194)
**35,768**
(11,903)
**23,865**
**Last year**
**Total Funds**
**2024**
**£**
-
11,903
**11,903**|
|---|---|---|---|---|
The purposes of the transfers to fixed asset funds are described in Note 20 to the accounts and under the accounting policy 'Accounting for capital grants and fixed asset funds'.
|**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
(56,130)
Fixed asset funds
-
**Total funds**
**(56,130)**|**Restricted**
**Funds**
**2025**
**£**
85,766
13,049
**98,815**|**Total**
**Funds**
**2025**
**£**
**29,636**
**13,049**
**42,685**|**Last Year**
**Total Funds**
**2024**
**£**
23,865
11,903
**35,768**|
|---|---|---|---|
**The notes attached on pages 16 to 31 form an integral part of these accounts.**
13
## **The Hut - Statement of Financial Activities for the year ended 31 March 2025**
## **The Hut**
**Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
**Retained surplus for the financial year**
All activities derive from continuing operations
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2025**
**£**
151,771
**151,771**
**151,771**
133,987
7,355
1,762
1,750
-
**144,854**
**6,917**
**6,917**
**6,917**|**2024**
**£**
152,892
**152,892**
**152,892**
140,621
8,598
3,200
1,667
-
**154,086**
**(1,194)**
**(1,194)**
**(1,194)**|
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 16 to 31 form an integral part of these accounts.**
14
The Hut- Balance Sheet as at 31 March 2025
SORP
Ne Ref
2025
Fixed ass•ts
TaThJible assets
14.915
16.gJ3
Currwrt a55•ts
Stocks
B1
340
Debt(Ks
11 B2
1.874
36.597
Cash at bank a1 in harmj
Total current assets
3B.811
31283
Credr£ors: amounts hlllng t*tthln
on• y•ar
12 C1
111.0311
112,0181
Net Current assets
27,780
19.265
The total net assets of the charity
35.768
Th• total net assets otth• eharty arè fundod by the lunds oflh• eharty. as follows:.
Restricted fund5
Restricted Revenue FulS
18 D2
85.766
2.848
Restricted Fued Asset FurKJs
18 D2
13.049
98.815
.751
Unrestricted Funds
Unre51rKled Revermje FurKts
18 D3
(.130)
I.983)
I,130)
De5i9natsd Funds
Totsl ¢harityfunds
41685
35.768
The EORP Ref in¢Jcatsd atye is the ckissfficakn (rf Ba*e SW rtem5 a5 sel c*rt in Ihe fcrfmal SORP
jcumerhts. As required by paraJwh 4.60 of SORP. iwhtfowdrd carrie¢J fc*warU furKts aiM)ve
have ten aJieed ID SOFA.
respect to aCcounb. iectxd5 aKI Ihe wepth of C{rts.
The charity is suty.ect to Inde[dent charty *glI. reFrfXt ofthe [*ent
Exarner is on 8.
The Trustees are sallsfied that. attwh Ihe chanty Is not regtsler&J uTrJer the Ccryanles Acts. rf rtwere so
registe. r(would be elvJit4e to wepare accounts in acCljanCe wffjh ts provisicffls m Part 15 olthe Crynpanies
Act 2006. applicable to c(Mnp3nEs sui4ectk) small CIMnps reginr.
Trustee
Apwoved by the Lwd oftrustees on 15 December 2025
The notes attached on page5 16 to 31 ftwm an intewal pat of these accounts.
15
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by The Office of the Scottish Charity Regulator (OSCR) , effective January 2016, and in accordance with all applicable law in the charity's jurisdiction of registration
## **Risks and future assumptions**
The charity is a public benefit entity.
The trustees continually review and assess the major risks to which the charitable company is exposed, including health & safety, financial and operational risks.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Dividends are accrued when the shareholder’s right to receive payment is established.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## **Donated goods, facilities and services**
**Donated fixed assets** are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.
16
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
**Donated goods that are not fixed assets** are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.
In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.
If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.
The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.
The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in _'legacies and donations_ '. Goods donated for resale are included in _'Income from other trading activities'_
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.
**Donated services and facilities** (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.
All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.
## **Membership subscriptions**
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
17
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note0.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## **Fixed Asset Investments**
Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period. Investment properties are not depreciated.
Fixed asset investments in unlisted equities are shown at the balance sheet date at the best estimate of their market value, where practicable. Where valuation techniques are considered unreliable or where, in the opinion of the trustees, the costs outweigh the benefits to the users of the accounts, the investment is included at cost, and a review is undertaken at each year end as to whether the asset should be written down.
All gains on fixed asset investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
|Leasehold premises|10 % straight line|
|---|---|
|Plant and machinery|20 % straight line|
|Motor vehicles|15 % straight line|
|Play Equipment|25 % straight line|
A regular annual review of the likelihood of asset impairment is undertaken.
## **Accounting for capital grants and fixed asset funds.**
Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.
Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 9.
Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.
18
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.
Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.
As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.
The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.
In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.
Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.
Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP.
## **Stocks and work in progress**
Stock is valued at the lower of cost and net realisable value.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors and accruals are measured at the amounts due at the balance sheet date.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no Designated Funds.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
19
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of such matters.
## **5 Net surplus before tax in the financial year**
|The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
**6 Staff costs and emoluments**
**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
**Total salaries, wages and related costs**
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was|**2025**
**£**
7,355
**2025**
**£**
66,252
**66,252**
6
1
7|**2024**
**£**
8,598
**2024**
**£**
66,104
**66,104**
6
1
7|
|---|---|---|
## _**The estimated equivalent number of full time staff deployed in different activities in the year was:-**_
|Engaged on charitable activities
Engaged on fundraising activities
Engaged on management and administration
**_The estimated full time equivalent number of all staff employed as above_**|5
1
1
**7**|5
1
1
**7**|
|---|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **7 Defined contribution pension schemes**
No defined contribution pension scheme is operated
20
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
## **8 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **9 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 April 2024
Additions
**At 31 March 2025**
**Depreciation**
At 1 April 2024
Charge for the year
**At 31 March 2025**
**Net book value**
**At 31 March 2025**
**At 31 March 2024**
**_Prior Year_**
**Cost**
02 April 2023
Additions
**31 March 2024**
**Depreciation**
02 April 2023
Charge for the year
**31 March 2024**
**Net book value**
**31 March 2024**
**01 April 2023**|**Land and**
**Buildings**
£
55,914
3,454
**59,368**
53,536
887
**54,423**
**4,945**
**2,378**
**Land and**
**Buildings**
£
55,914
-
**55,914**
52,995
541
**53,536**
**2,378**
**2,919**|**Plant &**
**Machinery**
£
115,353
2,303
**117,656**
105,722
4,688
**110,410**
**7,246**
**9,631**
**Plant &**
**Machinery**
£
109,001
6,352
**115,353**
100,045
5,677
**105,722**
**9,631**
**8,956**|**Motor**
**Vehicles**
£
15,869
-
**15,869**
11,375
1,780
**13,155**
**2,714**
**4,494**
**Motor**
**Vehicles**
£
11,994
3,875
**15,869**
8,995
2,380
**11,375**
**4,494**
**2,999**|**Total**
£
187,136
5,757
**192,893**
170,633
7,355
**177,988**
**14,905**
**16,503**
**Total**
£
176,909
10,227
**187,136**
162,035
8,598
**170,633**
**16,503**
**14,874**|
|---|---|---|---|---|
21
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
|**10 Stocks & Work in Progress**
Stocks before write downs
**_Analysis of the carrying value of stocks and work in progress by activities_**
**2025**
**2024**
**£**
**£**
**_Activity_**
Other charitable activities
-
-
-
-
**11 Debtors**
Prepayments and accrued income
Other debtors
**12 Creditors: amounts falling due within one year**
Trade creditors
Accruals
PAYE, NIC VAT and other taxes
Other creditors
**_Work in Progress_**|**2025**
**2024**
**£**
**£**
340
180
340
180
**2025**
**2024**
**£**
**£**
340
180
340
180
**2025**
**2024**
**£**
**£**
1,558
2,019
316
2,881
**1,874**
**4,900**
**2025**
**2024**
**£**
**£**
192
1,591
2,311
2,037
4,370
3,186
4,158
5,204
**11,031**
**12,018**
**_Stocks_**|
|---|---|
## **13 Loans to trustees included in debtors**
There have been no loans to trustees made in the year (2024 nil)
## **14 Guarantees made by the charity on behalf of trustees**
There have been no guarantees made by the charity on behalf of the trustees in the year (2024 nil)
|**15 Income and Expenditure account summary**
**At 1 April 2024**
Surplus after tax for the year
**At 31 March 2025**|**2025**
**£**
35,768
6,917
**42,685**|**2024**
**£**
36,962
(1,194)
**35,768**|
|---|---|---|
22
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025 16 No related party transactions**
There were no transactions with related parties in the year.
## **17 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2025**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 April 2024**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
1,856
(46,955)
(11,031)
**(56,130)**
**Unrestricted**
**funds**
**£**
4,600
(51,565)
(12,018)
**(58,983)**|**Designated**
**funds**
**£**
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
**-**|**Restricted**
**funds**
**£**
13,049
85,766
-
**98,815**
**Restricted**
**funds**
**£**
11,903
82,848
-
**94,751**|**Total**
**Funds**
**£**
**14,905**
**38,811**
**(11,031)**
**42,685**
**Total**
**Funds**
**£**
**16,503**
**31,283**
**(12,018)**
**35,768**|
|---|---|---|---|---|
23
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
## **18 Change in total funds over the year as shown in Note 17 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
Restricted Fixed Asset Funds
Glasgow City Council - Core Grant
GCC Jobs with Training
GCC Culture and Sport
Youth Link Cash Back to Communities
Lottery Fund
GCC Holiday Fund
Transport
Tesco Groundworks
Glasgow Communities Fund
Foundation Scotland
Cash for Kids
Ashworth Charitable Trust
**Total restricted funds**
**Total charity funds**|**Funds brought**
**forward from**
**2024**
**£**
(58,983)
**(58,983)**
11,903
12,492
162
(7,290)
(667)
12,006
11,331
949
129
53,736
-
-
-
**94,751**
**35,768**|**Movement in**
**funds in 2025**
**See Note 19**
**£**
2,853
**2,853**
-
(10,976)
(64)
-
(876)
(4,218)
6,150
-
-
4,114
5,000
1,934
3,000
**4,064**
**6,917**|**See Note 0**
**£**
**-**
**-**
1,146
(2,804)
38
-
876
-
744
-
-
-
-
-
-
**-**
**-**
**Transfers**
**between**
**funds in 2025**|**Funds carried**
**forward to**
**2026**
**£**
**(56,130)**
**(56,130)**
**13,049**
**(1,288)**
**136**
**(7,290)**
**(667)**
**7,788**
**18,225**
**949**
**129**
**57,850**
**5,000**
**1,934**
**3,000**
**98,815**
**42,685**|
|---|---|---|---|---|
24
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
## **19 Analysis of movements in funds over the year as shown in Note 18**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
Glasgow City Council - Core Grant
GCC Jobs with Training
Youth Link Cash Back to Communities
Lottery Fund
GCC Holiday Fund
Glasgow Communities Fund
Foundation Scotland
Cash for Kids
Ashworth Charitable Trust|**Income**
**2025**
**£**
9,036
-
-
-
-
44,821
87,155
5,000
2,759
3,000
**151,771**|**Expenditure**
**2025**
**£**
(6,183)
(10,976)
(64)
(876)
(4,218)
(38,671)
(83,041)
-
(825)
-
**(144,854)**|**Other**
**Gains &**
**Losses**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
**-**|**Movement**
**in funds**
**2025**
**£**
**2,853**
**(10,976)**
**(64)**
**(876)**
**(4,218)**
**6,150**
**4,114**
**5,000**
**1,934**
**3,000**
**6,917**|
|---|---|---|---|---|
## **20 The purposes for which the funds**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Designated Revenue Funds
Designated Fixed Asset Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
## _**Restricted funds:-**_
Restricted Fixed Asset Funds
Restricted Revaluation Reserve
Glasgow City Council - Core Grant GCC Jobs with Training GCC Culture and Sport Youth Link Cash Back to Communities Lottery Fund GCC Holiday Fund Transport Tesco Groundworks Glasgow Communities Fund Foundation Scotland Cash for Kids
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
This fund represents the restricted surplus arising on the revaluation of the charity's assets.
Towards Salaries
Towards Staff Costs
Towards cost of outdoor educational activities Towards cost of outdoor educational activities Fund Groups at the weekends for the children
Fund Groups and activities for the children during the school holidays Towards Transport for the charity
Towards the cost of equipment for outdoor use
Towards the general running costs of the charity and project activities
Towards the general running costs of the charity and project activities Towards the general running costs of the charity and project activities
25
## **The Hut**
## **Notes to the Accounts for the year ended 31 March 2025**
Ashworth Charitable Trust
Towards the general running costs of the charity and project activities
## **21 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
26
## **The Hut**
## **Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
_**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **22 Donations, Grants and Legacies**
|**Donations and gifts from individuals**
Paul Smith
Jolly Lounge
Cheryl Miller
GCC
Small donations individually less than £1000
**Revenue grants from government and**
**public bodies**
**Total donations and gifts from**
**individuals**
Glasgow City Council
**Total public sector revenue grants**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
754
-
2,079
2,503
1,000
**6,336**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
-
**-**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
590
5,000
-
-
-
**5,590**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
126,386
**126,386**|**Current year**
**Total Funds**
**2025**
**£**
**1,344**
**5,000**
**2,079**
**2,503**
**1,000**
**11,926**
**Current year**
**Total Funds**
**2025**
**£**
**126,386**
**126,386**|**Prior Year**
**Total Funds**
**2024**
**£**
350
2,500
-
-
-
**2,850**
**Prior Year**
**Total Funds**
**2024**
**£**
128,794
**128,794**|
|---|---|---|---|---|
All the grants in the prior year were restricted.
## **Revenue grants from government and public bodies - Prior Year analysis**
|**Prior Year**
National Lottery
Cash for Kids
**Total private sector revenue grants**
Foundation Scotland
Youth Link Scotland
**Revenue grants and donations from non**
**public bodies**
Tesco Groundworks
Ashworth Charitable Trust|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
-
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
**-**|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
128,794
**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-
5,000
2,759
3,000
**10,759**|**Prior Year**
**Total Funds**
**2024**
**£**
**128,794**
**Current year**
**Total Funds**
**2025**
**£**
**-**
**-**
**-**
**5,000**
**2,759**
**3,000**
**10,759**|**Prior Year**
**Total Funds**
**2024**
**£**
1,000
9,960
4,650
-
-
-
**15,610**|
|---|---|---|---|---|
All the grants in the prior year were restricted.
27
## **The Hut**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
**Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis**
**----- Start of picture text -----**
Prior Year Prior Year Prior Year
Unrestricted Restricted
Total Funds
Funds Funds
2024 2024 2024
£ £ £
Prior Year - 15,610 15,610
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2025 2025 2025 2024
£ £ £ £
Membership subscriptions as donations - - - 1,870
Total Donations, Grants and Legacies
Total Donations, Grants and
A1 6,336 142,735 149,071 149,124
Legacies
All the donations and gifts in the prior year were unrestricted.
Unrestricted Restricted Prior Year
Prior year Funds Funds Total Funds
2024 2024 2024
£ £ £
Total Donations, Grants and
A1 4,720 144,404 149,124
Legacies
23 Income from other, non charitable, trading activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2025 2025 2025 2024
£ £ £ £
Trading activities to raise funds for the 2,700 - 2,700 3,768
charity
Total from other activities A3 2,700 - 2,700 3,768
24 Expenditure on charitable activities - Direct spending
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2025 2025 2025 2024
£ £ £ £
Gross wages and salaries - charitable - 66,252 66,252 66,104
activities
Travel and Subsistence - Charitable
- 78 78 278
Activities
Project Activities - 33,098 33,098 38,686
Motor Expenses 720 7,064 7,784 6,123
Staff Training - 4,819 4,819 4,954
Insurance - 140 140 -
Total direct spending B2a 720 111,451 112,171 116,145
All the expenditure in the prior year was unrestricted.
**----- End of picture text -----**
28
## **The Hut**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
|**_Prior Year_**
**Total direct spending**
**B2a**
**25**
**_Current Year_**
**_Employee costs not included in direct costs_**
**_Premises Expenses_**
**_Administrative overheads_**
**_Financial costs_**
**Support costs before reallocation**
**Total support costs - Current Year**
The basis of allocation of costs between activities is describ
Sundry expenses
Depreciation & Amortisation in total for
HMRC Late Payment Interest
Advertising and marketing
Information and publications
Hire of equipment
Subscriptions to periodicals
Stationery and printing
Training and welfare - staff
**Support costs for charitable activities**
Staff Training
Project Activities
Gross wages and salaries - charitable
activities
Travel and Subsistence - Charitable
Payroll fees and charges
Cleaning and waste management
Light heat and power
Premises repairs, renewals and
maintenance
Entertaining
Motor Expenses
Telephone, fax and internet|**Prior Year**
**Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2024**
**2024**
**£**
**£**
-
66,104
-
278
-
38,686
2,789
3,334
-
4,954
**2,789**
**113,356**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
-
156
541
181
187
251
-
5,483
-
964
56
7,882
-
2,285
-
1,518
343
811
-
470
-
359
-
256
-
-
-
73
2,746
4,609
**3,873**
**25,298**
**3,873**
**25,298**
ed under accounting policies|**Prior Year**
**Total Funds**
**2024**
**£**
**66,104**
**278**
**38,686**
**6,123**
**4,954**
**116,145**
**Current year**
**Total Funds**
**2025**
**£**
**156**
**722**
**438**
**5,483**
**964**
**7,938**
**2,285**
**1,518**
**1,154**
**470**
**359**
**256**
**-**
**73**
**7,355**
**29,171**
**29,171**|**Prior Year**
**Total Funds**
**2024**
**£**
**370**
**687**
**120**
**5,956**
**1,624**
**9,277**
**1,734**
**1,264**
**556**
**160**
**1,484**
**147**
**163**
**934**
**8,598**
**33,074**
**33,074**
**-**
**-**
**-**|
|---|---|---|---|
29
## **The Hut**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
|**_Prior Year_**
**_Employee costs not included in direct costs_**
Training and welfare - staff
Payroll fees and charges
Entertaining
**_Premises Expenses_**
Light heat and power
Cleaning and waste management
**_Administrative overheads_**
Telephone, fax and internet
Stationery and printing
Information and publications
Subscriptions to periodicals
Hire of equipment
Advertising and marketing
Sundry expenses
HMRC Late Payment Interest
Premises repairs, renewals and
maintenance
**_Support costs before reallocation_**
**_Financial costs_**
Depreciation & Amortisation in total for
**Total support costs - Prior Year**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
-
-
-
521
222
1,985
-
112
315
-
-
-
-
-
4,794
**7,949**
**7,949**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
370
687
120
5,435
1,402
7,292
1,734
1,152
241
160
1,484
147
163
934
3,804
**25,125**
**25,125**|**Prior Year**
**Total Funds**
**2024**
**£**
**370**
**687**
**120**
**5,956**
**1,624**
**9,277**
**1,734**
**1,264**
**556**
**160**
**1,484**
**147**
**163**
**934**
**8,598**
**33,074**
**33,074**|
|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
## **26 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
1,750
**1,750**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**1,750**
**1,750**|**Prior Year**
**Total Funds**
**2024**
**£**
**1,667**
**1,667**|
|---|---|---|---|---|
All the expenditure in the prior year was unrestricted.
30
## **The Hut**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
**----- Start of picture text -----**
27 Total Charitable expenditure
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2025 2025 2025 2024
£ £ £ £
Total direct spending B2a 720 111,451 112,171 116,145
Total support costs B2d 3,873 25,298 29,171 33,074
Total Governance costs B2e 1,750 - 1,750 1,667
Total charitable expenditure B2 6,343 136,749 143,092 150,886
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2024 2024 2024
£ £ £
Total direct spending B2a 2,789 113,356 116,145
Total support costs B2d 7,949 25,125 33,074
Total Governance costs B2e 1,667 - 1,667
Total charitable expenditure B2 12,405 138,481 150,886
**----- End of picture text -----**
## **28 Expenditure on raising funds and costs of investment management**
|**_Current Year_**
Costs of non primary purpose trading
**Total fundraising costs**
**B1**
**_Prior Year_**
Costs of non primary purpose trading
**Total fundraising costs**
**B1**
Movement in stock for non primary
purpose trading
Movement in stock for non primary|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
-
(160)
**(160)**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
-
(10)
**(10)**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
1,922
-
**1,922**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
3,210
-
**3,210**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2025**
**2024**
**£**
**£**
**1,922**
**3,210**
**(160)**
**(10)**
**1,762**
**3,200**
**Prior Year**
**Total Funds**
**2024**
**£**
**3,210**
**(10)**
**3,200**|
|---|---|---|---|
31