DRC YOUTH PROJECT ISCIO)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31$t MARCH 2024
R¢glst•red Charity No SC050035

DRC YOUTH PROJECT ISCIOI
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
CONTENTS
Pages
Trustees, Annual Report
Independent Examintsr's Report
Slalemenl of Financial Activities
Stsiemenl of Flnanclal Position
Noles lo the Financi81 Statements
10-16

DRC YOUTH PROJECT (SCJOI
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 PIARCH 2024
Tho Trustees pr&sent their report and finan(xal slatements for the ORC Youth Projecl ISCIOI for the year
ended 31st March ￿24.
REFERENCE AND ADMINISTRATIVE INFORMATIOM
The DRC Youth Project is a Scotlish Charitabl& Incorporated Oiganisation ISCIOI was formed in March 202D.
CHARITY REGISTRATION NUMBER
SCOS0035
PRINCIPAL OFFICE
9 Kelso Place
Yoker
GLASGOW
G14 OLL
INDEPENDENT EXAMINER
A & A Accountants
1037 Sauehiehall Street
Finnieston
GLASGOW
G3 7TZ
BANKERS
Zempler Bank
Collons Centre
Coltons Lane
LONDON
SE1 2QG

DRC YoiYfH PROJECT (SCIO)
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2024
TRUSTEES
STRUCTURE GOVERNANCE AND MANAGEMENT
Govemlny Documont
DRC Youlh Proj8cI is a Scottish thritable Incorporated Organisation {SCIO) ￿eMed by its constitulron Effectnie
from 13th March 2020.
Appointment of Trugteas
Thg Trustees are appointed urKter the ternls of the c¢JnslilLrtI￿ by lh8 m8mbership. The Tmslees are ablg to Co-opt up
10 5 athjilional Trustees lo the board bwlh a wnaximum number of 15 Trusteos allowed al 8ny one lime.
Organlsatk>nal Stru¢tu
The Charity Truslges adminislgr the charity. The Twstees mtht r8gularly and delegate responsibiltties lo the Head of
Operations who is appointed by the Trustees to manage the day lo day operations ofthg charity. TD facilitate effective
opèrab"ons. th8 Head of operat￿￿8 has delegated aU￿rItY lor op8ralional matiers including soNlcg provision, financo
and administratson.
Rlsk Mana9em¢nt
The Charity Trustees hav6 ￿nsid8r9d Ihe major risks to which Ihe tharify ￿ exposed and have reviewed ItrK)5e risks
and established systems and procedures to manage those risks.
The Charity Tru$t895' have agceed clear li￿9 of dg18galion and wjlhorlty to the H8ad of operat￿nS induding
delegala(S authority for operational mattets including seNice pro￿S￿. finance and admlr)Istrats"on.
Key Managpment Personnel
Tho Charity Trustetss consider th6 key management personnel of the chaiity to be Ihe Charily Truslges and the Head
of Operations together wlth the Engagement and Operation$ Coordinator. the Engagewnenl and Op£*alii)ns Support
worker and bad Youth WorkeTS to be the k8y m8nagem8nt personnel of the ch8ri1y in chargg of dIreCt￿g,
Charltabl• Objectives
The charitys oblecllves are the prevention or relef of poverty. advancfjmenl of hèalth, the advancement ol dli•nship
and communily dovelopmenl and the relief of those in need through ill healtr. disabilty. financial hardship or olber
disadvantage related to young ￿0p￿.

DRC YOUTH PROJECT (SCIOI
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Strategy and future plan$
The Charity's strategy is to associate with local authorities. voluntary organisati￿S and empJoy&rs in a communal 8ffort
lo advance tho welfare of young people.
ACHIEVEMENTS AND PERFORMANCE
Flnanclal Revl
The ￿sults for the period show the direct expèndllure on charitable activities at £374.917 {2023= £251.241).
Tha DRC Youth Project ISCIO} made a surplus 01 £3.36212023.'£5.1091 in the ￿ar giving resèrves as at
31 st March 2024 of £54,09412023: £50.732}
Revlew of th• yvr
The DRC Youth project was funded Ihrgugh the introduclK)n of Ihe Glasgow Cornmunities Fund by Glasgow City
Council which replaced the Integrated Grant Scheme. The Glasgow comvnunit￿ Fund (GCFI required thal
organisations COLJkl only 8pply for one SI￿arn of funding. The PToje¢t Iformalty a service Ur￿er the umbrella ol lh& Yokpr
Resource Cenlrel took the decisM)n lo form a Scoltish Charila￿e Incorporated Organisation. th8 DRC Youth ISCIOI so
we would be eligiblts lo apply for Glasgow Communities Funding to continue the Youth wovision in the area. We found
oul on the 2nd of Sepl 2020 thsl we had been sU￿Ssful. and funding was se(¥red till Ihe 31st of March 2023 to
opfyrale and develop as an Independent organisalion.
This fore melllioned funding has helped to give us a plattrKm lo buikl and ￿pand upon. and our Succ￿seS have le(J us
lo sècure furthèr funding from the GCF and the Scoitish Goveinment thr(wh their Investing in Communities IICFI fund
unbl 2026. Our Succ￿e$ and recognised stsnding as a key prowder in Ihg Northwest ol Glasg)w has also h8lpad us lo
secure a substants'al amount of funding from other srAJrces like the knal arèa partnerships and CORRA, who hav8
fund8d a programme for us until 2027. We are recognised nationally as an example of good innovation and practi¢e,
and we Continue lo grow. A not8ble area of growth is through expanding partherships with thal secorKJary schools
where w& are providing an allemalive curriculum for disengaged students.
To ￿mpliment everything we do, during the last 12 months we have been running wr usual generfc youth services 81
the usual hubs and cenlres, we also continued doing street woth tr￿"ng to make sure vulnetable Young People were
safe and well and everyone was included.
W& continued work with our community panty %*hich provid8s food for the most vulnerable in society and we also
continued with our own youth empk)yability and training at our main Offi￿ as well as p81hfinder Ilhe main youth
employabilily seNice for the Northwe51) %thich covers the whole of the Northw8sI of Glasgow.
We have aL80 b&en running our sports activities at Ihe S¢otstoun leisure centre and our BMX and Mounlaln biking
activities at various locations. Our oarty inlerventKJn Ser*i￿S (8-11 sl have also been very aclive at Yok8r end
Scolstoun. We do specialist tailor￿ sessions for the kKal secondary schooLs, and Ihese are based around earfy leavers
and act as another route or destinatlon for young peop￿.
We have also SeCu￿d funding lo supwrt young peo￿ in recovery from dnjgs and *thol. This gained momentum and
Prin¢ipal Funding Soure•$
Th8 principal funding sources were a grant from Glasgow Communitiès Fund. funding from Workingritè related
to the Pathfinder project and Scottish Govemmer)t Inv8sting in Communities Fund together wilh Area Partnership funds.
Rosotv¢s Pollcy
The reserves are categorised as unrestri¢tsd where th8 r8s8rve$ are available to be appleé by Ihe Trustees in
furtherance of the charills obieclives and reslricled vthi¢h represents the grants receNed through the Council, Scollish
Govemment or from Workingrile which have lo be applied in 8¢¢0rdance wth the funderfs requirements. The policy of
tho charity is to hava unreslricled reserves equ￿arent to th￿ monlhs wnning costs. Current resorv6s are
considerably lower than this and tha Tnjslees are workifi9 to 8chieve this target.
Unreslricled reservas 89 al 31st March 2024 were £17.249 {2023'. £21.419 ) restricted ￿SerVeS as at 31st March
2024 were £36.84512023.. £29.313}.

DRC YOUTH PROJECT ISCIO)
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Futur¢ Plan
The DRC Youth Prokct ISCla} alffls lo continu8 to provide Ihe same successful s8rvl(*s basad around the cora remits
of generic youth work end youth employability. The Pr¢4ecl will ha¥e ev8n more of a fo￿5 on wling and Iralnlng win
fotward and we aim lo Sp￿￿d our youth emplo)fdt%lity seNces {mainly Palhfinderl across the whol8 ol Glasgow and
not just tho Northwest.
Th8 DRC Youlh (SCIOI aim lo conbnue to devèk)p th8 Pantry. and the previous funding lo redevelop thtt shop unil.
has now been completed. W& now operate a fulty functioning food soNre which dFsliibules 2 tonnos of food per wèek
lo Ihg most disadvantaged In our soclety. Vva aim to gr<pw thg panty while èmpk)ying and training local youno people.
We a180 aim lo devekjp our fo￿ growiro FK¥lentlal by developKo local allotments areas in Yok8r. W8 have sought
funding from Glasgow City Council for this and aim to be gro￿ng seasonal fruit and vegelables frcyn spring next year.
We also have a d8velopmenl project al the disused Yoker sports hall ￿knre we aim tci doli¥er and expand Dur wcfk
with secondary s¢hools due lo hwJh dom8nd. We 8re in the process of an asset transfer wilh the council and have
som8 kéy partnèrs in place.
Vve have a￿0 been chosen by the Hunler Foundation as a cenlre of ex¢8Ttenc8 and we are part of 8 new pilot
programme that began at the very end of the financi81 year. Big things to Come frowv thls.
Independont Examlner
A rasolution to reappoint A & A Accounting 8s independcnl examin￿ b8 prDposed at Ih? forthGomirvJ AGM.
19112J2024

DRC YOUTH PROJECT (SCIOI
FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trusl8es are responsible for prepa￿ng the Trustees, Report and the fin8ncial slatements in accordance wth
applicable law an(J United Kingdom Accounting Standards IUnit8d Kingdom Gtrnerally Accepted Accounting Pra￿+0￿1.
The law applicable lo chartties In Scouand, the Charitiès and Trustee Investment (Scotlandl Act 2005, the Charitle$
Accounts Iscotlandl Regulallons 2006 las amended) and Ihe prowsions of the d)arills Memorandum and Articles
requires the Trustees lo prepare financial slatemenls for each finanaal yeai wh￿h give a true and fair view of rhe slal8
of affairs of the charity and of the incomirvj resources and application of ￿SoUrceS ol the charity for thal period. In
preparing Ihese linancial slatemenls, the Trustees aTe required to..
select Suitab￿ accounting wlicies and then aF)p]y them Consistently.
obsèrvè the methods and principles in the Ch8dUes SORP..
make JUd￿Ments and accounting estimal$s that are reasonabje and prudent..
slate whelhÉr applicable accounting standards have been fdkjwed, subject lo any material d8partur6s
disclosed and explained in the financial statements..
prepa￿ th& financial stalernents on Iho going COn￿M basis unless it is inappropriate
lo presume that the charily will continu8 in operation.
The Trustèes a￿ responsible for keep5ng proper accounting records which disclose with reason8ble 8ccuracy al any
lime the financlal position of the charity and enable them to ensure that the financial staternents ¢omply wlh the
Charities and Trustee Investment IScolland} Act 2005. The Charilies Accounts {Scollandl Regulations 2006 las
amended) and the provisions of Ihe charitrfs Memorandurn and ArtiC￿s. They are also r&sponsible for safeguarding
the assets of Ihts Charity and hence for tsking reasonable steps for the ￿ventIOn and detection of fraud an(f other
Irregularities.
The Trustees are responsible for Ihe maintenance and integrity of thè corporate and finan¢ial infomialion 1￿c￿ded on
th8 charitls website. Legislallon in ihe United Kingdom otsveming the p￿paration and dissemination ol financial
slalements may diffor from legislab'on in Oth￿ jurisdictions.

INDEPENDENT EXAMINERS REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Indgp*ndent Examinerfs Report to the TrustÈes of DRC Youlh ProS8Ct ISCIO)
I rtsport on th8 8ccounts of the charity for the year ended 31st Mard) 2024, which are sel out on pages 8 10 16.
ROB￿¢11¥0 responslblllli•s of Trusteès and Examiner.
The charl1￿$ Trustees are respmsible for lffte preparakn'on oflhe ￿COUnts in accA)rdance wilh th& terms of th8
Charitie5 arKI Trustee Inv&slm8nl {Seollandl 2005 Ilh9 2005 Acri and Ihe Charibes Accounts IScolkrpd}
Regulations 21M)6 {as amended} I'the 2006 Regulalions'l. The Tnjsteès (x)nsKl8r thal the audit iequir8m8nl of
Regulation (10111)Idl of Ihe 2008 Regulations does not appty.
11 is my respon8ibility to examine the accounts under seclron (441I1)Icl of the 2￿5 Act and lo slste Whell￿r
particular matters have come to my attent*)n.
Basls of Indepandènt Examlnefs Ststom•nt
My examination is carried out in accordance wilh Regulation 11 of th8 2006 Regulailons. An examination includ8s
review of the accounting ￿e0rd$ kept by the charily and a comparison of the accounts presented with Ihgse
records.11 also indudes consthtion of any unusual items or disclosures In Ihe accounts, and sèekg expl#n#tlon$
from the Trustees con￿MIng any such matters. The procedure5 undertak8n dD not FwvKle all evidence that
would be required in an audit. and consequenliy l (h) r￿1 express an audit opiiion Im the view given by the
aC￿￿nts.
Independent Examln•r's Statèmènt
In conn￿tI)n wilh my ex2mlnaUM no m8tt8r c8me lo my aliention:_
which gives me reasonable (ause to b8li8ve that in arw malerial resp￿1. th8 reouirgments
to keop accounting recordg in acurdance with Section 44{11{a} ol 2005 Act and Regulation 4 of the
2006 ReguLgtions, and
to prepare accounis which accord the accounting reci¥ds and Comply with Rcgulation 9 of the 2006
Rewlalions
ha￿ not been rnel. or
2 to which in my opini¢M, attention shoukj be drAwn in uder to en8ble a proper understanding ol Ihe aGwu￿tS
lo be rs8¢hed
ASA Accounting
1037 Sauchiehall st￿et
Finnission
GLASGOW
G3 7TZ
Dale.. 19/1212024

DRC YOUTH PROJECT ISCIOI
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
INCOME
Unrostricted Restricted
Funds
Funds
Notfrs
2024
2023
Grants Donations and Legacies
Charitable Activities
3.464
37.669
273,203
63,943
276,667
101,612
133.701
122.649
TOTAL
41.133
337.146
378,279
256.350
EXPENDITURE
Charitable Aclivities
45.303
329.614
374.917
251,241
TOTAL
45.303
329,614
374,917
251.241
NET (èxpendltuyel l incom•
4.170
7.532
3.362
5,109
Net Movom¢nl In Fund8
{4.170)
7.532
3.362
5.109
Reconclliation of Reserv
Total Reserves Brclughl Forward
21.419
29,313
50.732
45,623
Total Reserves Carri8(l ForwarLI
1T,249
36.845
54.094
5LI,732
The r￿te$ on pages 10 to 16 form an integral part of thase finan(¥al statemonls.

DRC YOUTH PROJECT ISCIO)
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDED 31 MARCH 2024
Note
2024
2023
FIXED ASSETS
7,612
3,150
CURRENT ASSETS
Doblors
Bank 8fKI cash
1,500
5.591
2.000
78.014
67,091
80.014
CURRENT LIABILITIES
Credilors and Accrugd charges
20.609
32,432
N•t Current Assets
46,482
47,582
Net Assgt$
54,094
50,732
RESERVES
Unrestri¢led
Restrict
17.249
36.845
21,419
29.313
As al 31st March 2023
54,094
50,732
The notes (x) pages 10 10 16 form an Integr￿ part of these financi81 statements.
These financial slalemenls were approved by Ihe Trustees on the 19th December 2024 and signed on

DRC YOUTH PROJECT ISCIOI
10
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2024
ACCOUNTING POLICIES
Statutory Infom)atlon
DRC YoLFth Project is a iegistered Scottish Chariiable In¢orw8ted Organisation and is registered in
Scotland. The Registered Office land prinupal place of buslness}1$ 9 Kelso Place Glasgow G14 OLL.
Basis of preparation and Statement of Compllance
The financial stslemenls are prepared under the hisloric81 cosl convènlk)n with items recognised al
cost or Iran5aclion value unless otherwise stat￿1 in the re￿vant Notes to these finanaal statements.
The financial slalemenls have been prèparèd in aeeordance wth thè Stat8m8nl of Recommended Practice..
Accounting and Reporting by Charities PTeparing their Accounts in ￿¢[￿dance with Financial Reporting
Standard 102 (as 8mended foraccounling periods ¢ommenung from 1 January 2019), the Charities and
Trustee Investment Iscotlandl Act 2005, and the Chariles A¢￿￿nts (Scollandl Regulations 2006 las
am8ndedl. Th8 principal accounting policies adopted in th8 preparation ol the financial slalements are set
out below.
The charity meets the definiiion of a public benefit entity under FRS 102.
The financial slalements are presented in UK Sterling and rounded lo the nearest ¥h￿Ie pound.
Going Concern
The Trustees are obliged to consider the appropriateness of the going concern assumption when preparing
the financial slalemenls. The DRC YoLrth Proied ISCIO) has been awarded Glasgow Communlties Funding
IGCF) unlil 31 sl March 2026. The DRC Youth Project has also been awardèd funding from th8 Scollish
Govemmenl through the Investing ill Communttie5 Fund until the 31st March 2026.This gives a high degree
ol certainty of funding until March 2026. Consequenvy, the Twslees bèli&ve that there are no material
uncertainties affectin9 the Charit￿S ability to Gonbnue a5 a going concern and, accordingly, the financial
statements are prepa￿￿ on a going con¢em basis.
Fund a¢¢ountlng
Funds ar8 classified as either restricted funds or unrestricted funds. define(l as follows.
Restricted funds are funds subject lo $peur￿ requirements as lo their usè which may be declared by the
donor or bwth their aLthority or ¢￿ated through legal processes, but still wthin the WKler objects of the
charity.
Unrestricted funds a￿ expendable at the discretion of the Trustees in furtherance of the objects of the
charity. If parts of the unrestricted funds are eam)arkeé at the discretion of the Trustees for a particular
purpose. they are dèsignated as 8 sep8r8le fund. Thi% dasignalion has an aclminislrative purpose only and
dogs ngt legally restrict Ihe Trusteès, discretion to appty the fund.
Incomo
All income is rewgniseLI once the tharity has entiuement to Ihe income. il i8 probable that the income will be
re￿IVed and the 8mounl of incorne rgceNable Can be measured relk4bty.
l)onatlon5
Donations are rg¢ognised when the charity has ewdence of entillemenl to the grft. receipt is probable and its
amount can be measured reliably. Entitlement usually ar￿e5 immediately upon receipt, however, in lh8
event that a donation Is subject lo ￿nd￿on$ that require a level of perfomiance belore the cha￿ty is eniitled
to the funds, the Income is dafarrèd arKJ not r8cognised until either those condilions are fully mel. or the
fuffilmenl of those conditions is wholly wlhin the control of the charty and il is probable that those conditions
ill be fulfilled in the reporting poriod.
Grants rgceivable
Income from govgrnment 2nd other grants. ￿ether.ca￿tar or'revenue, in nature. are recognised when the
charity h8s unconditional enDlem&nt to the funds. il is probable that the income will be received. the aTnounl
can bg measuied reliably. un￿nditional enlillement wll be achleved orTrce any perfomance or other
¢￿dItIonS attach8d to th& grants have been mel. or fuifilment of those conditions is wholly within tho control
ol the charty.
VVher8 performanc& condilions are attadbed to the grant and are yel lo be mèL the income is receonised as
a liablllty and includ8d on the balar￿ sheet as deferred irwme lo be re￿aged.

DRC YOUTH PROJECT ISCIOI
11
NOTES TO THE FINANCIAL STATEMEMTS lcont.dl
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES ICont.d)
In¢omo from charitable actlvltles
Income from charitable actimlies includes incom& &am8d both from th8 supply of goods or seNicès under
conlraclual arrangements and from perfomanc&relaled grants which have conditions that specify the
provision of particular gOCMYs or service5 to be provrded by the ch8rity. Int￿ne from charitable activities is
recognisÈd as 8arn8d las the related goods or $ervi(*s are provvjedl.
Expendlture
Llabilities are recognised as exp8nditure as soon as there i8 a legd ot ¢onslnJctive obligation ¢ommitting
the charity to that expendiluro. 11 Is pr¢)bable that setuemenl will be required and the amount of the
obligation can be measur8d or estimated reliably.
Liabilities are measured on recognition at historical cost and then subsequenlty measured al the best
estimate of the amount reqUI￿d to settle the oblig8lKJn at the reporb.ng dale.
All expenditure is accounlad for on an accrual's basis. All expenses induding support costs and govemance
Costs are allocated ¢y apporboned lo the applicable exper￿ltUre headings.
Exptndlturè on ¢harltsble aetlvitle$
Expenditure on charitsble actiwbes indudes all ￿St8 incJJrred by the charity in undertaking activities that
further its Charitab￿ aims for the benefrt of ils benefiaaries, including those Support costs and costs relating
to the govemance of the charlty apportloned to Gharitable activit￿s. The costs of charitable activities
wesented in the Stalemenl of FinanGial A¢bwb8s includes the costs of both direct service provision and the
payTnents of grant awards if applicable
Oparatlng laas8S
R8nlals applicable trj operating leases Whe￿ substantially 81101 the benefits and risk ol ownership remain
with the lessor are charged lo Stslemenl of Financial Activitses on a slraighl-line basis over th8 period of the
lease.
Governanc& costs
Governance costs {vthich are included as a COmp(￿￿t ol support costs in accordance ￿th SORPI
Comprise all costs involving Ihe public accountability of the charity and ils compliance regulation and
good practice. These costs Miclude those related to constitutional and statutory r8quirèmènts, exl8rnal
scrutiny laudit ￿ independent examination). strategic managemenl. OtherI￿al and professK>nal fees.
Actlvlty based reporting
To comply fully wth the Slalement of Recommended Praclice WOU￿ requi￿ in¢om9 and &xpendilurg to b8
reported by acliMty. The Trustees ale of the opinion that the aclivilies of th? charity are inter-linked.
therefore this would be Imprac￿'cal lo calculate and wouhy provide no additional benefrt to th8 us8rs ol these
flnan¢Sal statements, Therèfore. no further anaI￿lS of income and expenditure is prowded wthin these
financial statements.
Tanglble Fixed As$ets
Vehi¢los ate depieciatsd al 25% reducing balance per annum.
Fixtures and filtlngs are not capilalised but are vrritten off in the year of purchase.
Debtors
Trade and other éebtors are recconised at the settfement amount due after any discount offered.
Prepayments are valued al the amount wepaid after taking account of any discounts due.
Cash at bank and In hand
Cash al bank and cash in hand includes cash an¢J short term highty liquid illvestmenls with a short maturity
ol Ihr8e months or less fvom the date of auJuisiti¢)n or ¢)pening of the deposit or similar account.
Croditors and provi51on5
Cr8ditors and provisions are recognised vthere the charity has a present Obr￿ation result￿g from a past
evenl that wlll probably resuli in the transfer ol funds lo a thlrd parly and the amount due to settle the
obligation can be measured or estimated reliabty. Cr8dilors and provisions are nomi8lly recognised 81 th81
seltlemenl amount after allowing for any trad$ dis¢oLFnts due.

DRC YOUTH PROJECT ISCIO)
12
NOTES TO THE FINANCIAL STATEMENTS {Cont.d)
FOR THE YEAR ENDEO 31 MARCH 2024
ACCOUNnNG POLICIES {Cont.d)
Financial instrum8nt$
The Charity only has financial assets and financial liabill￿eS of a kind Ihal qualify as basic financial
inslrumènls. Basic fin8nci81 instruments are initialty recognised at transaction value and subsequently
measured at iheir settlement value.
Penslon Auto Enrolment
The DRC Youth ProjeGI (SCIOI currenuy operates a pension sch8mè under th& govemm8nVs auto enrolment
Iniliatlvo. This scheme is a defined contribution scheme wlh the current kvels of contribution bging 5Yo for
employees and 3% for employers. All premiums due have been paKI for the yeai.
Judgements and ostimates
In preparing the financial statements. the Truslees are ￿qUired to make eslimates and assumplions which
affect reported income, exp8nsas, assets, and liabilities. Use of available Information and application of
judgement are inherent in the formation of eslimales, loyether wtth pasl experience and expectations of
future events thal are believed to be reasonable undèr thè ¢ir¢umslances. Actual results in the future could
difler from such eslimales. The Trustees ar& satisfwj that the accounting policies 8re apprwriate and
applied consistently.
Taxatlon
No laxalion is prowded for as all the income of the SCIOS, a¢tithfi6s f811 wthin Ihe exemplSons of sectlons 466
10 493 otthe CoryKralion Tax Act 2010 {CTA 2010)
ANALYSIS OF INCOME
Unrestrlcted Reslrlcted
Income
Incorne
2024
2023
Grants Donation$ and Legacies
GCC Glasgow ComMuni￿.eS Fund
Scollish Gov8rnmenl- ICF
Corra Foundation
GCC Area Partnership - Evenl Costs
GCC Area Partnership- Acliwty
GCC Area Partnership- Street Work
GCC Nei9hboLJrhood & Re￿n8{all0n s￿ViCes
Don81ions
83.727
116,167
49.850
3.0(K)
6,000
14.459
83,727
116.167
49.850
3.000
6.000
14.459
98,519
8,000
8,000
3.712
15.470
3,464
3.464
273.203
276,667
133,701
Unrestricled R•$trl¢t&d
Income
Income
2024
2023
Charitable Activitie8
Workingrile
Yok8r Resource Centre Stigm8 Project
GCC Sctvjols
YOMO
Remade Network
NHS Gr&a18r Glasgow and Clydè
P8nty Income
63,943
,943
67,572
5.000
9,540
32.100
1.445
32.100
1.445
17.500
21.250
1,787
122,649
4,124
37,669
4,124
1Q1,612
63,943

DRC YOUTH PROJECT ISCIOI
13
NOTES TO THE FINANCIAL STATEMENTS (Cont.dl
FOR THE YEAR ENDED 31 MARCH 2024
CHARITABLE ACTIVITIES
Unre5tr1cted Restricted
Expenditur• EXp￿dIturn
2024
2023
Staff Costs
Travel Expenses
Training
Rènt and Rates
Insurance
Heal and Light
Repairs and Maintenance
Panty Repairs Ilmprovements
Waste Uplift and Cleaning
Telephone
Administration
Membership
Vehicle Expendilure
D8pre¢ialion
Loss on Disposal of Vehide
Equipmenl
Group Expenses
Hall Hire
Bank Charges
A¢¢ixJntancy Fees
230.870
1.000
250
21.000
1.501
3.704
230,870
1,337
566
24,644
1.505
9,818
2.9D1
1.254
630
2,561
6,184
7,667
3,756
2.538
151,987
631
288
17,758
1,507
4,307
627
610
2,014
293
3,199
8.660
1.862
1,050
3,319
10,124
25,387
14.700
118
2,800
337
316
3.644
6.114
2.901
1.254
630
1.761
521
7.667
3.756
1.750
800
5,663
788
4,291
8.246
1.484
227
400
4.291
47.591
23.677
227
2,900
39.345
22.193
2.500
45,303
329,614
374,917
251.241
SURPLUS FOR THE YEAR
2024
2023
The surplus of inwe over expondilure is staled after charging..
Independent Examiners Report
Depre￿ation
700
2,538
610
1,L)5D

DRC YOUTH PROJECT ISCIOI
14
NOTES TO THE FINANCIAL STATEMEKfs ICont.d)
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
STAFF COSTS AND KEY MANAGEMENT PERSONNEL
Salaries
Social Security Costs
Pension Costs
216,254
10,629
3.987
230,870
142.776
6,388
2,823
151,987
During the ￿ar the DRC Y￿jIh Pmject operated a defined contrityjtion scheme wlh Ihe National
Employment Savings Trust under the govemments Auto Enrolmenl Inilk4lNe. Thè contriL￿tIOnS peid were
£3.98712023= £2,823)
The Trustee5 consider th8 k8y manag8menl personnel of the charity to be the Twsloos. Head of
Operations, Engagement an¢J Operation5 Coordinator. EThJag8menl aThJ ope￿￿On$ sUp￿rt and the two
Lead Youth Workers.
The total employment benefits induding employer pension conbibuttons ofthe key managernenl personnel
was £148,71312023..£126,6601
No employee received r¢Tnuneration of more Ihan £60.000 and no Trustee received any expenses or
The average number of empl¢)yees during the perk￿..
LEASES
The future minimum lease payTnents under noTrcan¢elL8bl8 loases fall due as lolk)ws'.-
2024
2023
Within one year
Betwèen one and five years
Later than five years
22.500
24.000
6.000
22,￿0
24,000
12.000
52.500
58,500
FIXEO ASSETS
Motor
Vohld•s
Tanglble
Total
Cost
As al 1st April 2023
Additions
Disposals
5,600
7,000
7.000
As al 31st March 2024
12,600
12,600
DeprecIa￿On
As al 1 sl April 2023
Dlsposals
Charge for year
2.450
2.450
2.538
2,538
As a131st March 2024
4.988
4.988
NBV as at 31st March 2023
3.150
3,150
NBV as al 31st March 2024
7,612
7,612

DRC YOUTH PROJECT {SCIOI
15
NOTES TO THE FINANCIAL STATEMENTS (Cont.dl
FOR THE YEAR ENDED 31 MPRCH 2024
DEBTORS
2024
2023
Trad8 Debtors
1,500
2.000
CREDITORS.Amounts falllng dug in1o$sthan on¢ year:
2024
2023
Other Taxation an¢J Soci81 Security
Accruals and Deferied Income
20,609
32,432
20.609
32,432
NET ASSETS ANALYSIS BY FUND
Unrestrlcted Restrlcted
FuDd$
Fund$
2024
2023
Fixed Assets
Current Assets
Current Liabilitie
Total Fund Value
5.250
16,604
4.6051
17.249
2.362
50,487
16.004
36.845
7,612
67,091
20,609
54,094
3.150
80,014
32,432
50,732
Statement of Funds
Tr#nsfers
Asat
Exp&nditure B8tsve8n Funds 3110312024
0110412023
Incom8
Unrestrlcled Funds
Rostrlcted Funds
Glasgow Communities Fund
Scotlish Govemm8nt- ICF
Corra Foundation
Workingrile
GCC Area Partn&rship - Evonl Costs
CCC Area Partn8rship- Activity
GCC Ar8a Partn8rship- Street Work
GCC Area Partnership Victoria Park
GCVS Mental Health
GCC Schools
ReslTi¢led Funds Total
21.419
41.133
(45.3031
17.249
83.727
116.167
49,850
63.943
183,7271
(116,1671
{41,034)
(63,943}
13,0001
16.0001
114.4591
(788)
8,816
15.667
15.667
6.1)00
14.459
3,1
10,000
496
29.313
2,362
10,000
496
337,146 _1329,6141
36,845
Totol
50,732
378.279
374,917
54,094
Purpos# of Funds
Unrestrictèd Funds - represents the free reserves of Ihe charity whith the Trustees are fr98 to us& In
furthering the charilies objectives.
Reslricled Funds - represent grants re¢eive(I through Glasgow C(¥nmunities Fund, Scottish
Govommenl- ICF. Coffa F¢xJrKlalN)n. Workingrite, Glasgow City Counal A￿a
Partnership and GCVS whi¢h ar6 applwj in a¢¢ordan¢e wth Ihg funderfs
requirements.

DRC YOUTH PROJECT ISCIOI
16
NOTES TO THE FINANCIAL STATEMENTS ICt)nt.dl
FOR THE YEAR ENDED 31 MARCH 2024
12
STATEMENT OF FINANGIAL ACTIv￿lES FOR THE YEAR ENDED 31ST MARGH 2023
Unre5tricled R8slrict8d
Funds
Funds
2023
InGom•
Granis D)nalions and Legacies
Charitable ACti￿tieS
19,182
55,077
114,519
67,572
133,701
122.649
Total Ineomè
74.259
182,091
256,350
Expenditure
Charitable Actiwbes
63.032
188.209
251,241
Total Expenditure
63.032
188.209
251.241
N•t Income Iloxpondtture)
11.227
18.1181
5.109
TranBf•r8 botWo•n fund¥
Recon¢lliati¢n of Res*r¥o$
Total Funds Brought Fotward
10.192
35,431
45.623
Total Funds Carrlod Forward
21.419
29,313
50,732
UrMJer Charitie5 Stalernenl of Recomrnended Practi￿ IFRS1021. comparatives for eath das5 of funds are
rwuired for each line ol tho Slalemenl of Financial Aclwiiies {SoFAI. The note above illustrates the SOFA
for the yeaf lo March 2023.
13
RELATED PARTY NOTE
The Charity ente.ec nto 3 lease in July 2020 wrth
(Head of OpeTationsl to rent the shop
premises at
rom him for th9 FLrpose> .?- Usllg tL as th8 base for the Pantry. The
shDP lease Is for a period ol io Years at a rent of E6,000 per annum but the fiisl year and a haw wa5 grve
r8nl free lo help vAth Ihè slatl tsp of thè Pantry. Th8 am¢Mt pabd dtsring the ysar on Iha leas8 was
£6,000 {2023 £9.OOD}.