2025-03-31-accounts - YMCA Scotland SCIO

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YMCA Scotland SCIO Trustees' Annual Report – 1 April 2024 31 March 2025

YMCA Scotland SCIO Scottish Charity Number: SC050111

1 Chesser Avenue, Edinburgh, EH14 1TB Pp

The Board of Trustees, being trustees for the purposes of charity law, has pleasure in presenting its report and independently examined financial statement for the year ended 31 March 2025.

Reference & Administrative Information Charity

Name: YMCA Scotland SCIO Charity Number: SC050111

Address: 1 Chesser Avenue, Edinburgh, EH14 1TB

Charity Trustees

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Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 24 April 2021. The charity currently works through the Scottish National Council of YMCAs SC013792 to achieve its charitable objectives. This is due to a historic pension liability held by the Scottish National Council of YMCAs, which to date has prevented it from transferring its assets and governance to YMCA Scotland SCIO.

The Scottish National Council of YMCAs completed the incorporation process to YMCA Scotland SCIO on 1 September 2025.

Appointment of Trustees

The YMCA in Scotland operates through a federated structure, where each local YMCA is autonomous and affiliates to the YMCA movement currently through joint membership of YMCA Scotland SCIO and the Scottish National Council of YMCAs.

The Board of Trustees of YMCA Scotland SCIO is nominated by local member associations in accordance with the timeframes and procedures laid down in the YMCA Scotland SCIO constitution. These nominations are then presented to the Annual General Meeting when a public election process makes the appointments. In addition, the Chair and Treasurer of the Scottish National Council of YMCAs are Ex officio members of the Board of Trustees.

There must be a minimum of 5 and a maximum of 12 Trustees.

A newly elected Trustee will be supplied with initial information about the nature and structure of the organisation and their role as a Trustee. This will be followed by an induction meeting with the Chairman at which a more in-depth discussion of their role, purpose and responsibilities as a Trustee. Induction will also provide the member with copies of all YMCA Scotland SCIO policies.

Board of Trustees responsibilities

The Board of Trustees has overall responsibility for the Strategic and Financial Management of the organisation to:

Approve the budget, strategic plan and improvement framework for the year.
Approve signatories to the bank accounts.

Financial review

When YMCA Scotland SCIO was established, the Scottish Government had indicated that it would only provide grant funding to incorporated charities from 2021 onwards. However, the pandemic meant that existing funding arrangements were ‘rolled over’ for 2020-24. This has meant that Scottish National Council of YMCAs has continued to receive its core grant, with no requirement for the funding to be paid to YMCA Scotland SCIO.

Declaration

Signed on behalf of the charity trustees:

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Chairperson
Designation
Date 02.10.2025
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APPENDIX 2

$C050111

YMCA Scotland SCIO

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| acs | ani” LL
«|( iC £ Receipts and payments accounts
%Scottish 4 r »)Charityi.RegulatorAD a% For thefrom period 01 Aprili 2024 to 31 March 2025
Section A Statement of receipts and payments
Unrestrictedfunds Restricted funds Expendableendowment endowmentPermanent Total funds
funds funds current period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
Donations SS
Legacies | Ls
Grants | DSSS
Receipts from fundraising activities | |
IGrosstradingreceipts | DSS
andIncomebuildings from investments other than land P| oF
Rents from land
& bullings | Ls
activitiesGross receipts from other charitable pe ee
At Subtotal|_____——_| iE
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets |
Proceeds from sale ofinvestments |
A2 Subtotal]
Total receipts[ [CE)] [CJD)]
A3 Payments
Expenses for fundraising activities PF PF
fnvestmentmanagenentcosts [| Ld
Payments relating directly to charitable
activities
Gransenddonatons Td 4
a Ld
Audit/ independent examinationPo PF
Preparation of annual accountsPo Po
es 4
AS Subtotal] Tl
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Po
Purchase ofmwesimens TT[|
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APPENDIK-2

$C050111

YMCA Scotland SCIO

Total funds last period

to nearest £

PO Po Po P P| p

P a)

APPENDIX 2

$C050111

YMCA Scotland SCIO

Section B Statement of balances

		Unrestricted funds	. Restricted funds	. Restricted funds	Expendable endowment funds	Permanent endowment funds	Total current riod pe
		to nearest£	to nearest £		tonearest£	tonearest£	tonearest£
B1 Cash funds	Cash and
	bank balances
	Surplus /
	(deficit) shown
	ash and
	atendofyear (Agree wit
	balances
	Details				Fundtowhichasset belongs	asset belongs	Market valuation
							to nearest £
B2Investments=
						Total
	Details		F	: hich undto which	I assetbelongs	Cost (if =oailable)	Currentvalue _(ifavailable)
						tonearest£	tonearest£

74C2D1DD38E76FA0BB096033C990E6AF.xlsx / S&atement of balances

December 2007

APPENDIX 2

Details

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Fund to whichrelates liability Amount due
to nearest £
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B4 Liabilities =

Total

Details

Fund to which liability Amount due relates (estimate) to nearest £

B5 Contingent liabilities

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Total
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Signed by one or two trustees Signature on behalf of all

Print Name

74C2D1DD38E76FA0BBO96033C990E6AF.xIsx / Statement of balances

December 2007

APPENDIX 2

YMCA Scotland SCIO

Total last period

to nearest £

Last year

to nearest £

Last year

to nearest £

74C2D1DD38E76FAD0BB096033C990E6AF.xlsx / Sfatement of balances

December 2007

APPENDIX 2

Last year to nearest £

Last year

to nearest £

Date of approval

11.09.2025

74C2D1DD38E76FA0BBO096033C990E6AF.xIsx / Sf&&tement of balances

December 2007

APPENDIX 2

$C050111

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YMCA Scotland SCIO
Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

. ; Type of activity or project supported Individualinstitution/ Numbermadeof grants £ C2 Grants Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) £ Authority under which paid C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of trustees £ —————<—<———<$—— Transaction Balance amount (£) outstanding at Nature of relationshi Nature of transaction period end (£) C5 Transactions with trustees and connected persons - eo 74C2D1DD38E76FA0BB096033C990E6AF.xIsx/ Notes 7 December 2007

December 2007

APPENDIX 2

$C050111

YMCA Scotland SCIO Additional analysis (1)

Analysis of receipts and payments

1 Donations

Unrestricted Expendable Permanent Total current funds Restricted funds endowment funds endowment funds period Totel last portod to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ vot es es es es ee) ee Unrestricted Total current funds Restricted funds period Total last period to nearest £ to nearest £ to nearest £ to nearest £ Total == other charitable charitable activities Unrestricted Expendable Permanent Total current funds Restricted fends endowment funds endowment funds period Fetal foot ported to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total eS es ee es

2 Grants

3 Gross receipts from other charitable charitable activities

4 Payments relating directly to charitable activities

Unrestricted Expendable Permanent Total current funds Revticted fends endowment funds endowment funds period Total last ported to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total ee a ee, ee, ee

74C2D1 DD38E76FA0BB096033C990E6AF.xIsxAdditional notes (1)

December 2007

Independent Examiner's Report to the Trustees of YMCA Scotland SCIO

I report on the accounts of the charity for the year ended 31 March 2025.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

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

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