REGISTERED CHARITY NUMBER: SC050140
.
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR
The Nan McKoy Community Hall (SCIO)
V J Burgoyne & Co Chartered Accountants Pavilion2, 3 Dava Street Broomloan Road Glasgow G512JA
The Nan McKay Community Hall (SCIO)
CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 March 2025
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|Report|of|the Trustees|1|to|2|
|Independent Examiner's|Report|3|
|Statement|of Financial|Activities|4|
|Balance|Sheet|5|
|Notes|to|the Financial|Statements|6|to|il|
|Detailed|Statement|of Financial|Activities|12|
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The Nan McKay Community Hall (SCIO)
REPORT OF THE TRUSTEES For The Year Ended 31 March 2025
Principal address End of St.John's Road Pollokshields Glasgow G41 5SR
Trustees Independent Examiner V J Burgoyne & Co Chartered Accountants Pavilion2, 3 Dava Street Broomloan Road Glasgow GS5125A Approved by order of the board of trustees on 20 January 2026 and signed on its behalf by: |
Page 2
_- a
:
The Nan McKay Community Hall (SCIQ) REPORT OF THE TRUSTEES For The Year Ended 31 March 2025
,
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims 1.The advancement of education through the provision of structured classes and workshops
2 The advancement of citizenship or community development (including rural or urban regeneration), through the provision of cultural events and social activities 3 the provision of recreational facilities, and the organisation of recreational activities, with the object of improving the conditions of life of service users, particularly within the Pollokshields area of Glasgow (the "Operating Area")
Significant activities
Significant Activities
The Nan. McKay Community Hall provides a space for adults of all ages to take part in various wellbeing, educational and social activities to promote good heath and a strong community spirit in the area.
During the year the Nan McKay Community Hall continued tu engage with the Glasgow Health and Social Care parinership with ongoing work on diabetes r anagement and general health requirements. This work is complementary to the longstanding foot care service provided by our trained volunteers and the regular fitness and exercise classes scheduled at the Hall. The Hearing Aid drop in supported by the RNID is a useful addition. The cooking and wellbeing classes are very popular as are the lunchtime meals on Wednesdays and the Tuesday soup session.
Learning and the development of skills necessary for modern living and personal fulfilment is an important aspect of the activities at the Hall. Classes are provided to enable basic computer skills together with a variety of arts and craft classes that enhance dexterity and stimulate creative abilities in the members. Our work with our partners at Clyde College and our ESOL English classes provide asylums seekers & other migrants opportunities to not only lear English but to also volunteer or even join in our other activities. The Hall makes a significant contribution to the health and welfare of its membership through social activities ranging from playing dominoes, bingo sessions, parties and functions with food etc to bus trips and other visits. Partner organisations refer clients to our activities and support them to attend:- including, CarrGom, GAMH, Shawmill Older peoples Mental Health Team etc.
Many of the activities at the Hall have been generously support.d by our partners and funders. In recent years it has become necessary to obtain an increasing proportion of the running costs of the Hall through fundraising efforts and donations by the membership and also membership fees and attendance charges. The Board are concerned that in the current and future years the gap between e..ternal funding and essential running costs of the Community Hall will become too great to be made up by membership cha.ges. It is already considered that any increase in class charges and obligations of membership would seriously undermine the charitable objectives of the organisation and present a barrier to attendance of classes.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Nan McKay Community Hall (SCIO) is a Scottish Charitable Incorporated Organisation (SCIO) and its activities are governed by its constitution.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number $C050140
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE NAN MCKAY COMMUNITY HALL (SCIO)
I report on the accounts for the year ended 31 March 2025 set out on pages four to cleven.
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's trustees consider that the audit requirement of Regulation 10(1}(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report My examination was cartied out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
- to prepare accounts which accord with the accounting re ords and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
The Institute of Chartered Accountants of Scotland
V J Burgoyne & Co
Chartered Accountants Pavilion2, 3 Dava Street Broomloan Road Glasgow GS5125A
20 January 2026
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The Nan McKay Community Hall (SCIO)
STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2025
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|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations|and legacies|2|22,727|98,076|120,803|102,417|
|EXPENDITURE ON|
|Charitable|activities|
|Charitable|activities|21,626|102,959|124,585|88,183|
|Other|1,343|1,593|2,936|3,091|
|Total|22,969|104,552|127,521|91,274|
|NET INCOME/EXPENDITURE)|(242)|(6,476)|(6,718)|11,143|
|RECONCILIATION OF FUNDS|
|Total|funds brought forward|328|11,469|11,797|654|
|TOTAL FUNDS CARRIED|FORWARD|86|4,993|$,079|11,797|
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The notes form part cf these financial statements
Page 4
The Nan McKay Community Hall (SCIO}
BALANCE SHEET
31 March 2025
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|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|and|fund|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|6|5,400|-|§,400|7,100|
|CURRENT|ASSETS|
|Debtors|7|-|620|620|350|
|Cash|at|bank and|in|hand|11,066|4,373|15,439|20,277|
|11,066|4,993|16,059|20,627|
|CREDITORS|
|Amounts|falling due within|one year|8|(16,380)|:|(16,380)|(15,930)|
|NET CURRENT ASSETS|(5,314)|4,993|(321)|4,697|
|TOTAL ASSETS|LESS CURRENT|
|LIABILITIES|86|4,993|5,079|11,797|
|NET ASSETS|86|4,993|5,079|11,797|
|FUNDS|9|
|Unrestricted|funds|86|328|
|Restricted|funds|4,993|11,469|
|TOTAL FUNDS|5,079|11,797|
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The financial statements were approved by the Board of Trustees and authorised for issue on 20 January 2026 and were signed on its behalf by:
The notes form part of thes: financial statements
Page 5
The Nan McKay Community Hali (SCIO)
NOTES TO THE FINANCIAL STATEMENTS For The ‘fear Ended 31 March 2025
1 ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019Y, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost conve ition.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. EXPENDITURE Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benelits will be required in settlement and the amount ofthe obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
EXPENDITURE
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
TAXATION
The charity is exempt from tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordaiive with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements,
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charity makes payments on behalf of the employees into a money purchase pension scheme.
| Zz. | DONATIONSANDLEGACIES | . | |
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| GCCIGFFund | 2 | qq) | |
| Donations | 5,139 | 4,671 | |
| Selfgenerated funds | 17,587 | 10,839 | |
| Grants | 98.075 | 86.908 | |
| 120,803 | 102,417 |
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The Nan McKay Community Hall (SCiIO)
NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2025
2.
DONATIONS AND LEGACIES- continued
Grants received, included in the above, are as follows:
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|---|---|---|---|
|2025|2024|
|£|£|
|Age Scotland|1,440|2,500|
|Area Budget|10,600|6,000|
|GCC CES Fund|48,504|51,540|
|Wellbeing Fund (Restricted)|-|3,918|
|Endrick Trust|-|3,000|
|NHS|-|19,950|
|Lottery|3,500|-|
|Community fund|1,620|-|
|Make|it Local|7,000|-|
|GCC HSCP|19,900|-|
|GCC Plant Fund|5,511|-|
|98,075|86,908|
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- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
TRUSTEES' EXPENSES
There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
STAFF COSTS
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|---|---|---|---|---|
|2025|2024|
|£|£|
|Wages|and|salaries|52,210|§1,265|
|Other pension|costs|3,914|187|
|56,124|51,452|
|The|average monthly number of employees during the year was|as|follows:|
|2025|2024|
|Support|Staff|2|2|
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No employees received emoluments in excess of £60,000.
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The Nan McKay Community Hall (SCIO)
NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2925
| 5. | COMPARATIVESFORTHE STA‘.EMENTOFFINANCIALACTIVITIES | COMPARATIVESFORTHE STA‘.EMENTOFFINANCIALACTIVITIES | ||||
|---|---|---|---|---|---|---|
| Unrestricted fund |
Restricted fund |
Total funds |
||||
| £ | £ | £ | ||||
| . | INCOMEAND ENDOWMENTSFROM | |||||
| Donations and legacies | 15,510 | 86,907 | 102,417 | |||
| EXPENDITURE ON | ||||||
| Charitable activities | ||||||
| Charitable activities | 12,927 | 75,256 | 88,183 | |||
| Other | ~ | 3,091 | 3,091 | |||
| Total | 12,927 | 78,347 | 91,274 | |||
| NETINCOME | 2,583 | 8,560 | 11,143 | |||
| RECONCILIATION OFFUNDS | : | |||||
| Total funds brought forward | (2,254) | 2,908 | 654 | |||
| TOTALFUNDS CARRIEDFORWARD | 329 | 11,468 | 11,797 | |||
| 6. | TANGIBLEFIXED ASSETS | |||||
| Plantand | Computer | |||||
| machinery | equipment | Totals | ||||
| £ | £ | £ | ||||
| COST | ||||||
| At 1 April2024and 31 March 2025 | 14,390 | 3,276 | 17,666 | |||
| DEPRECIATION | ||||||
| At 1 April 2024 | 7490 | 3,076 | 10,566 | |||
| Charge foryear | 1,500 | 200 | 1,700 | |||
| At31 March2025 | 8,990 | 3,276 | 12,266 | |||
| NETBOOKVALUE | ||||||
| At 31 March2025 | 5,400 | - | 5,400 | |||
| At31March2024 | 6,900 | 200 | 7,100 |
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The Nan McKay Community Halil (SCIO)
NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2025
.
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|---|---|---|---|---|---|---|---|
|7.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|
|2025|2024|
|£|£|
|Prepayments|620|350|
|8.|CREDITORS:|AMOUNTS FALLING DUE WITHIN ONE YEAR|
|2025|2024|
|£|£|
|Trade|creditors|16,380|15,930|
|9.|MOVEMENT|IN FUNDS|
|Net|
|movement|At|
|At|1.4.24|in|funds|31.3.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|328|(242)|86|
|Restricted|funds|
|Restricted Fund|11,469|(6,476)|4,993|
|TOTAL FUNDS|11,797|(6,718)|5,079|
|Net movement|in funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|22,727|(22,969)|(242)|
|Restricted|funds|
|Restricted Fund|98,076|(104,552)|(6,476)|
|TOTAL FUNDS|120,803|(127,521)|(6,718)|
|Comparatives|for movement|in|funds|
|Net|
|movement|At|
|At|1.4.23|in|funds|31,3.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|(2,254)|2,582|328|
|Restricted|funds|
|Restricted Fund|2,908|8,561|11,469|
|TOTAL FUNDS|654|11,143|11,797|
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The Nan McKay Community Hall (SCIO)
:
;
NOTES TO THE FINANCIAL STATEMENTS- continued For The ear Ended 31 March 2025
,
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
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|---|---|---|---|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|15,510|(12,928)|2,582|
|Restricted|funds|
|Restricted|Fund|86,907|(78,346)|8,561|
|TOTAL FUNDS|102,417|(91,274)|11,143|
|A|current year|12 months|and|prior year|12|months|combined position|is|as|follows:|
|Net|
|movement|At|
|At|1.4.23|in|funds|31.3.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|(2,254)|2,340|86|
|Restricted|funds|
|Restricted Fund|2,908|2,085|4,993|
|TOTAL FUNDS|654|4,425|5,079|
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A current year 12 months and prior year 12 mouths combined net movement in funds, included in the above are as follows:
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|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|38,237|(35,897)|2,340|
|Restricted|funds|
|Restricted|Fund|184,983|(182,898)|2,085|
|TOTAL FUNDS|223,220|(218,795)|4,425|
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The Nan McKay Community Hall (SCIO)
NOTES TO THE FINANCIAL STATEMENTS- continued For The Year Ended 31 March 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page t1
tORE OR
The Nan McKay Community Hall (SCIO)
: :
DETAILED STATEMENT OF FINANCIAL ACTIVITIES For T’e Year Ended 31 March 2025
:
:
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|---|---|---|---|---|---|
|2025|2024|
|£|£|
|INCOME AND ENDOWMENTS|
|Donations and|legacies|
|GCC IGF Fund|2|(1)|
|Donations|5,139|4,671|
|Self|generated funds|17,587|10,839|
|Grants|98,075|86,908|
|120,803|102,417|
|Total|incoming|resources|120,803|102,417|
|EXPENDITURE|
|Charitable|activities|
|Wages & NI|52,210|$1,265|
|Pensions|3,914|187|
|56,124|51,452|
|Other|
|Impairment|losses|for intangible fixed assets|2,936|3,091|
|Support|costs|
|Management|
|Rates|and water|848|.|
|Insurance|1,676|1,789|
|Light and heat|10,127|7,159|
|Telephone|1,247|1,357|
|Post,|stationery,|computer exp|enses|775|708|
|Sundries|2,957|1,300|
|Alarm|security|1,214|1,433|
|Travelling|2,329|2,372|
|Subscriptions|1,603|1,541|
|Instructors/courses|14,828|10,265|
|Social|events|2,558|3,353|
|Gardening|costs|8.785|-|
|Depreciation of|tangible|and heritage|assets|200|861|
|Equipment &|repairs|16,215|775|
|65,362|32,913|
|Other|
|Depreciation-fixed|assets|1,500|2,750|
|Governance|costs|
|Accountancy and legal|fees|1,599|1,068|
|Total resources|expended|127,521|91,274|
|Net (expenditure)/income|(6,718)|11,143|
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This page does not form part of the statutory financial statements
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