2025-12-31-accounts

REPORT OFTHE TRUSTEFS AND UNAUDITED FINANCIAL STATEMEPITS FOR THE YEAR EP4DED 31 DECEMBER 2025 FOR VIEWCARE PROJEcr (scio) William thJncaTr Iukl Limited Chartered Accountsn 4d Au¢hirtgrJmont Road Hamil￿Tr ML3 6JT

VIEIVCARE PROJEC[ {scio) Col￿E￿rS OFTHE FINANCIAL STATEMENts FOR THE YEAR ENDED 31 DECEMBEJi 21)15 Pagt eport of thr Tru5tr¢S l#d¢ptndcttt R¢port Ststem¢ttt of AetiYit&# Ststemeut of Posilio Notes to the FI￿￿tI#l Stst*ets Detailed St#temeBt olFiAaBtial Aetivitits 12 kn 13

VIEWCARE PROJE￿ ISCIO) REPORT OFTHE TRusfELS FOR THE YEAR ENDED 31 DECEMBER 2025 The fftLSi￿ pfLWlI their rerAM with the fin￿￿￿al sthtements Of￿ eharity for the Lymled 31 [krem￿r 2025. The trusi¢¢s have •knpiol the WVi5iOE)s of Aco)uDling and R￿￿11￿8 b). CTrwili&s: of P¥a¢ti¢e app11L￿]e 10 chariiias preparin8 their acrounts in acLVTda￿￿ with the Firwrial RCF0ru￿ Stsndard aFTrlicable in the Uk and Republic of Ircland IFRS 1021 (cffeaive l JanuaTr' 20191. OWECTIVESAND Acr￿MEs ObjertiV¢5 ADd •Érns Viewcare Projea is a rM>rwofii ser¥ice c4ablishth4 bv the Chutth in Ma> 2016. Tr proj#i is nm bv Chw¢h volunte¢r51frorn Vio4park P8rish Chuwch and othcr tornj chwclK5} aThl one itme membcr of staff. Thc proje provide5 an inno¥attv¢ approah lo rxkling wi'em. issuts for Én b). pro%'iding a"onc-stop" shop approach. The Church h&$ placed 8reai Lrynph&sis on our miksK)n of suprx)rting wple who ate within North South LBnark5hire l￿d Glasgo%%'. in an). ￿7Y th'e can and 5m.ice i5 full%. ￿lliSed b). muliiple agencie5 acr055 iK>th council ¢as and i[Ldividua]￿f1rn]1i￿ fTVtn i)ur local W¢ prnvid¢ h¢lp fvr JJu]t& thildr¢n & pcts. MaThy of th05¢ 5UPtM)rted display a coMbin￿lon of signifKani challry& inCI￿Ain8 kn exrrtrierKÈng tM)mekssness monry manag¢m¢nL i&5u¢% hralth J¥J alw ollrn have diffirulty in Kcw5ing mwn51ffam 5UPFKifL SignifJ¢ttt artivib The ￿arIOuS sifdnds octhe service arc.. .F￿dbank distribtstion of th)N￿lshable& 10 pts)ple tsvice a 'e& -Cloihing bank dislributing ck)thin& wys & toiletries forlMbie& thiklren ￿ thlts. iiemstwict a wee -Chris(m&% Hampers: disiribuiLS haM￿r5. 10)'s and wft for individuals a￿] families in ncgd. -Signrx)siing 10 muliiplc organisatiorLS to PLYTrple in getting righi help. .ViLwCare w"orLs' Ll)Itth)fdiYely with CAB 31t0￿Ing service LWS to eess &ltri¢¢ 2nd help. -Frec hoi fl￿ via bltssin8s vouchcr5 schcnJ¢. iknn&ttxl bh. TWiShii)txr5 aT￿ -Te¢n Space Youth Café- off¢Ting P7+ kids a safe 5pxe lo gct off the 5tr.. We aJ80 keep 3 fix)d ￿ inowthw¢h oifi¢¢ USOthofl%yJr5 ill of help. Although Our Ho]ne F(￿ Bnd Clothes Bsnk arc w rn&inly a Wednesday and Friday. we tske cajls out with Ihe5¢ da>s and re8ul￿]Y provide cmer8ertcy rtlief to tEM)se in rteaL Page 2

VIEWCARE PROJE￿ {SCIO} REPORT OF THE TRusfELS FOR THE YEAR ENDED 31 DECEMBER 2025 The donations ihe proje¢t r¢(ei￿lS are ehque add onlinc These comc from a variety of sour¢¢s including indivrdu￿s organi￿lon5. busirtC55C5 3EMI chith¢5. FIYANCIAL REVIEW Fkn4nci41 positioa The arEached Siatemeot of Finan0￿ Position slKWS iM)rne atMI cKpeThlitur¢ for the >ear 8eneratel b). the Chority's athiiiiics. Incomc wtailcd £27.679 (2￿2& £31￿}. Expenditure from the Tf5triLd amow]d kn £54012024 - £7.747). c¥pcndinJre for th¢ tolalled £35.77012024_ £30.534) which prÈmaTiIy used for chariEable ¥tivktie5 and Sup[￿ c4)$￿ Thi5 r¢5ultd a na deficii of £&63112024- £5.675) fortt y¢w. Reseryes policy Anv funds we have will forongoing ntming o)5t STRUCTURL COVERJ4ANCE AND MANAGEMENT GoverniDg doruweThl Thc businLSS of the charity 15 directed ty a Ixmrd of ￿￿¢¢¢5 comprisin8 bth.eaj no Ic55 than 4. or mor¢ than 12 membeN app)inted by the mLmitrrs & the armual Ben￿ mttting lo w%.¢ for ont Trtsr. 811 IKing ¢ltgible for re¢l¢¢tio The part time ernployed (trordin•or is AW)rted by 2 Vol￿t￿r team Itkn MI a Imnk of aPPToximaly 16 addiiionaj volwiitets WIK> and e¥h Strand of the service on a roth The Christm&s h8mp¢r proj￿1 includ¢s a hvgc nymbcrof a&lititytal volunlecrs whD on Im)F￿ for tkLrmk only ty manage and run the hamper proj¢cL REFERENCE AND ADMINISTRATIVE D￿AllL$ Registered Chi?ty SC050184 PriuripAI gddress Vi¢w Park Parish Church 41K> Old Edinlxjrgh Road Uddingsto G716PJ Trustets David Marshall David AlcKander Rev Michael Ly￿[ Julie Miller Tommy (YRourke Rev Clive T￿tty (Rul￿d 18 Fcbnw 20261 ladtpendent Ex*Jniner Wslliam Duncan IUKI Limired Chartered A￿u￿tsnts 4d AuchiTrgramoni Road HaJnilion ML3 6JT P4e2

IqEWCARE PROJEC[ IscIo) REPORT OFTHE TRusfEES FOR THE YEAR ENDED 31 DKCEMBER 2025 Approvttl by ortsofthe tK)wd oftnLStttson 25 March 2026 and si￿￿] on itsE¢half by: David Marshall. Tn Pat¢ 3

INDEPEf4DEKT EXAMINER'S REPORT TO THE TRusf£FS OF VIEWCARE PROJE￿ ISCIOI I ryirt on thr accounts for the yearended 31 D¢¢¥inb¢r 2025 Set oul on pa8ts fI￿t to eleven RespettÉve rtspoosibiltts¢s oftru5ttts and eumAQtr The chaTitv's are rE5wnsibl¢ for the of in with the Qrms of the Charitie5 ond TTU5t¢e Inve5Dneni {s&xIa￿l) Ad 2¢KJ5 Bnd the Chariue5 Accowits IScot]and) Re8uLations 2(th145 amendal. The charity's cotisid￿ that the au¢tht requirtmeni of Rtgu]ion I￿1Ka) to Ic) of the ALXOLmts Rcgu]ations not applv. It is m) resrx)nskbilil!" 10 ￿arnIn¢ ihc accounts as rtqthired &¢tion 4MIXcl of the Act and w s￿¢ whether particular matter5 have wme ts) mv attrntior Basis of tbt ixdtpElldeHteL•rniwer's report My exanjination w&5 carried tyjt in with Regul￿b)Tr I l of thc Charitits Acwwts (swua￿l RcBulatiorkS 2006. An exatniwon iocluts a rEViCW of the XaTrUDtiDg rtcotds kerA by th¢ rhty. and a comrAri50n of the accounts presenied with tho5¢ rewrd& li ￿50 irKIth' 0)nside￿IDn of anv unu5yal il¢m5 or discloswts in th¢ ￿unt& and s¢¢king ￿pIan￿lOn5 from you as trust¢¢s Ix>nc¢ming anv suth maners. The wthlure5 wthruken do noi provide all th¢ evidentt that WOLdd ￿¥￿tl ar￿1 cotwueoLiy l th) rxx ¢W¢&5 a￿]1{ opinion on the view 8Lveti by thc ac&)￿ts. JDdepeDdeDt txAmitiÈFs stthrymt In connection with m?. rxamirwtior4 no matier has o)m¢ to m). t)¢ion: 11) whi¢h gives me cal￿e ￿ believe morerial rc5peit thE rn4uirements ke¢p ac¢owJt5ng ￿XdS in with knion 44IIXa} of the 2￿5 Act and Re8ul&ion 4 of the 2(Kl A¢touftts Regulatbons arml Accounts Rcgulatiot have JM)t be￿ meL or {21 lo whach. ￿ tny opinior¥ LeMion slth]d ir thawn in LthtoerAbk the io tr willi￿ Williamson The In￿ltU1¢ ofcharter*J A¢4MJnthttsofsÉyJik Williarn Duncan (UK) Limitrd Chartered Ac£ounLin15 Id Authirt￿$￿¢)￿l Road Hamilton ML3 6JT 25 March 2026 Pagc 4

VIEWCARE PROJECT ISCIO) s[ATEMU￿ OF FINANCIAL A￿1vITIEs FOR THE YEAR ENDED 31 DECEMBER 2025 31.12.25 Totsl fimds 31.12.24 To￿1 INCOME AND EN￿WmENTs FROM Donations and Icyci¢s 27.179 27.179 31.405 InY¢5tm￿l inwme 51N) 1201 Total 27.679 27.679 32.606 EXPENDrruRE ON Charil•ble activities Vith¥care proje£t 35.770 540 36JlO 38281 NET INCOMFJ{EXPENDtruRE {&(91) (5401 (8.631) {5.6751 RECOP4CILtATIOP4 OF FUNtKs Totsl fij1￿ bTought forward 50.073 540 50,613 56.288 TOTAL FUNDS CARRIED FORWARD 41.982 41.982 50.613 The rA)￿S fomi ￿ ofth¢5¢ financial 5thtcm￿ts

VIEWCARE PROJEcr (scioi SrATEME1￿ OF FINANCIAL POSttioN 31 DECEMBER ZIJZS 31.1225 31.12.24 To funds CURRENT ASSETS Cash #t bank and in hand 41932 41932 Sl.513 CREDITORS Amounts falling due within ort ycar (950) 1950) {9001 41.982 50.613 TOTAL AssEfs LESS CURRENr LIABILITIES 41.982 41.982 50,613 A&srrs 41.9f2 41.982 50.613 FUNDS Unr¢stri¢t¢d funds Restricied fttt)ds 41.982 50.073 540 TOTAL FUNDS 41.9K2 50.613 The firwLCtaJ ststemeTrLS w<Ye apwoved by the Bwd of Trw*¢s aThJ thriscd for issuc on 25 March 2026 and wer¢ signed on its Ixhalf by.. Dovid Maw5hall- Tr The rK)tcs fom put of thtse finanrtal slather

VIEWCARE PROJEC[ (SCIOI NOTFS TO THE FINANCIALSTATEMEfTS FOR THE YEAR ENDED31 DECEMBER 2025 STATirroRY INFORMATION Viewcare Proje£t ISCIO) 1$ a Scottish Charktable I[Wrak￿ Ot￿ls8￿0n ISCIO) a charity TeBiskred in So)tland r¢814c￿d ￿Tty. numlKr SC050184. The tharity's regiAered nwDFr•)d Rg1￿￿￿]0ffitt •Jdrw (an ￿ fowMI in thr rewbrt ofthc trustee ACCOUNTING POLICILS Basis orp￿parkne thé fJu•cial si¥trffle•ts The financi￿ statctncnts of thc chariN. which is a ajtitv FRS 102. have prepared in ac£4)rdant¢ Viith the Cl)ariiiLS SORP (FRS 102) .A¢¢Ounb￿ Rcwtirbg by ThaTiiiCS'. Stsiemeni or Rerommended Pr￿lIce appbL7ble to dwitie5 PTrpaTiDg the￿ x£¥)LErts Én ￿rdance with the Financial RqxTrrtin8 Standfftl ￿5pplI￿le in the UK a[￿ Republi¢ o( Irela[￿ (FRS 1021 Ittreciive l Januar¥ 2019),. Financial Reporting Starkdaftl 102 Tr Fin4rKiaJ Re￿nIng SLqThdard applic4ble in th¢ UK arKi Republic of Ireland. and tht Charits45 and iThvL%imerrt Iscodaod) Act 2W5. Tr financial St￿et￿cnLS hav¢ Fttn Th¢ tru5¢tt5 5alisfied th￿ thtse cvenL% do %ff¢a th¢ rlwit¢s ability to wnlinue &$ 8 8Otn8 concem and thi$ b&si5 ￿ appTOPriWC pr¢tffjtiOll ofthc ￿(K￿l& Incomt All in¢ome is rwised in th S￿e•r￿n1 of Auivili¢5 OTKC the charity eniikni kn th¢ it 15 probable the inc4mi¢ will ir received al￿ th atnourt ran be Fvliably. Exp¢Dditure Liabiliiits ar¢ rewised a5 ex￿dI1￿[c as ther¢ is a l¢gai OT COtL51ructivc Obli￿lon committing th¢ ch8Tity kn that eKrKtMlitwe. tt ts proFktbl¢ that a of I￿￿rIts witi rtquired itt s¢ttlmeni and th¢ amounl of the0bligatli￿ rncssu￿ rtli8bly. ￿lti￿£ is ￿r0￿led for on an bttsi5 Drmi has b¢¢n cl855ified under hCad1r￿ aggreW¢ JI c4)st relatrd ￿ the ￿1£80￿. Where be diTectJy tittributed to particular h¢&Jin8s they have allo￿ted ￿ xtivities on a basts ¢oftsitht with the use of r¢sources. TAxatioo The charity i5 lax OD itscbaritable xtiviti F••d aetOllDti•g R¢5tricd funds can only be U5LxI for partirulaT re5rriaa purrA)5ts within the obj¢¢ts of ihc charity. Re5triciionsarise sprrifiryj b>. the doTh)rorwhcn fut¥lse raised forpartrcularre&ricd purp)5es. Further cXplan￿￿on of the naturE of&1 fimd is inclth in thetM%ts ￿ the finanriaj statcmenL Hire pU￿1￿$t atsd coThmilJDe•ts R¢nthls pwd under otmting lknws ar¢ d￿gryj w the Ststrmcnt of Financd Activiti¢5 on a siraighi line b&5iS over the period of the Itase. FiDAD¢i•I iDsirume•ts OtLtinu¢¢L..

VIEWCARE PROJECf ISCIO) NOTFS TO THE FJNANCIAL STATEMENTS- fHti••td FOR THE YEAR ENDED 31 DECEMBER 2025 AccouNfiNG POLICILS- eo•tiB#ed lil Dtbtoys inili2tly a¢ fwr nrt of tran￿10# wsts and &¢ me451ired subsequenil). ￿ amonis¢d o)$1 using the effeciib'e tnieresi metknd any impwtnn4 lill Cash #nd usb eq•i¥kts C&8h and t&sh Lyu]Y￿en15 inrlulk cash at and in Cath and wh quiv￿¢￿ts are slmiwn na of F•nk o¥udraft& wthi¢h are inclth &$ curretLL tx)rrowings in liabilitie5 on the swemert of fiTrarKi￿ p)5itio (liil Creditor5 Short term trade t￿li10T5 8Tf m¢a5urcd at the tranwtth wice. fuwKial lithiliii¢& including trAnk loan& are Tn￿u[ed iniiiajly at fair valu& of arKI are mCa¥u￿rt NJb5CWrntly * amortised wsl using tht effe¢Live inrt5¢ Jn¢xho Provision5 for li#biliti The thgrity recogn￿ a tmYisit)n for ￿￿81 Icavc by anploytts as a ￿11 of %rvicc5 rer¥Jcred in the curreni perio¢ and anployeas are cmitjcd ￿ c¥ny within the ncxt 12 months. Ihc PfOV15ion 15 M￿sUrvj at ￿ sdar¥ pay¥bl¢ for the puw)d of aknL INVESTMEKT INCOhlE 31.12.25 31.12.24 Iniere r￿CIV￿j 51X) 1,201 There N¢r¢ Jy) MLSW. fLmwr8tion or trth￿ for the year eTrJed 31 Dttember 2025 tK>r for th¢ >ear ended 31 DKcm&r 2024. Trnstte5' eKpeD5 Th¢r¢ wu¢ no tr￿et¥ pid for the yt4r aKkd 31 Decembtr 2025 for year entsd 31 L)¢cember 2024. continud.

VIEWCARE PROJE￿ (SCIOI NOTLS TO THE FINANCIAL STATEMEKffS- CO￿1•￿d FOR THE YEAR ENDED31 DECEMBER 2025 CREDrroRS: Amourirs FALLING DUE WtrHIN ONE YEAR 31.1225 31.12.24 950 MOVEMENf IN FUNDS Nct Ai 31.12.25 At 1.1.25 in funds Unrt5tricttd funds General fw 50.073 (8.(Y)l) 41.982 Restricted funds Restricted 540 1540) TOTAL FUNDS 50.613 8.631 41.982 movemLmt in fi￿% i￿l￿ded in the a￿¥¢ are &% follows: In(x)ming Rc50urcc5 Mo￿¢Znent in fun(Ls UDrtstricted h• Gen¢rn] fund 27.679 {35.770) 18.091) Rtstrirted hNd5 Re5trictcd {540) 15401 TOTAL FUNDS 27.679 36.310 8.631) CompArA¢iv¢s frjr mowtnbtht i# fu#ds movemenl in funds At 31.12.24 At 1.1.24 Uffjrestricted funds C*neral 4&¢Y)I 2,072 50.073 Restricted fllnds Restricted 82 (7.747) 540 TOTAL FUNDS 56.238 5.675) 50,613 ojniinued...

VIEWCARE PROJEcr Iscio) NOT￿ TO THE FINANCIAL STATEMENTS. eolltix￿I FOR THE YEAR ENDED 31 DECEMBER 2025 MOVEhlENf IN FUNDS- co#ti## ComtWiv¢ mO¥¢tntyi in fiuMI% iTKbyJd in aiKive afE a5 follow Movement in funds re9)Ur￿ expend¢d UDrt51ricted hDd5 General fuThd 316(kS 130J34) 2.072 Restricted fvBds Restricted {7.747) 17.747) TOTAL FUNDS 32.6( 382811 5.6751 A current year 12 months and prior Jear l2 motlts th)mbinthl tA)Sitton is as folk)w> Nd movLrynent infiu At 31.12.25 Ai 1.124 UDre5¢riettd f•Ads GenLral fund 48,(V)I (6.019) 41.982 Re5tT4rted funds Restricted 8287 (828n TOTAL FUNDS 56288 10280 41.982 A ¢urr¢ni Y￿ 12 montlLS and ryioryear 12 nk)nts a)mbintil mov*>)1O)i in fwwJ& ]￿lU￿J in the a￿ve are 95 follow5.' Incoming Resotsrtts Mo%"emeni in funds Uttrt5tritted hnds Gcneral furNJ 60285 IW04) 16.0191 Restrirted fvnds Restricted {8287) 18287) TOTAL FUNDS 60285 74.591 I4J061 Psge io

VIEWCARE PROJE￿ ISCIO) ly0T￿ TO THE FINANCIAL STATEMFMS- toili*•ed FOR THE YEAR Ef4DED 31 DECEMBER 2025 RELATED PARTY DISCIA>SURFS

VIEWCARE PROJE￿ (SCIOI DETAILED sfATEMENT OF FINANCIAL AcriV￿lEs FOR THE YEAR FTr4DED 31 DECEMBEJi 21)25 31.12.25 31.12.24 Dottations xDd leyeits Donatiott5 14.789 34) 12.(Kh) 17.013 292 14,100 Gran¢s 27.179 31.405 Inve5tmnt in¢ome Inierest recei￿ed 5(M) 1.201 Total iDCOmiDg rtsoiirtes 27.679 32.606 EXPENDITURE Chlritsble ttivities Food bank Cloth¢s bank Home bank CAP pa>'ments Etn¢rgeno supp)rt Teenspace Living YODM Blessing knard Café dottation Christm&s wfts Concert costs Community day Repaiis 4nd r¢n¢wa 7220 541 6.878 8.647 513 4.267 1,000 165 3.901 260 562 931 2.535 2.095 1.200 430 25.026 26.064 Support Costs Min¥genJ¢nt Wa8es Insurance TelLphone Post48¢ s¢alion¢F> Sundries 9,353 262 190 505 767 258 177 719 10304 1.077 CowerD*ntt costs Indepideni £knwrtl￿jOft f¢¢ 1.140 Pw12

VIEWCARE PROJEcr (scio) DETAILED STATEMENT OF FINANCIAL AcrivrrILS FOR THE YEAR ENDED 31 DECEMBER 202S 31.12.25 3l.l2.24 Tothl Te50urccs eXPVKltyJ 36JlO exp¢ttdit#rÈ 8.631 5.675 This w¢ do¢$ w fornk part ofthe sthtuwri fir￿n￿81 sthtanents Pagc 13