REGISTERED CHARITY NUMBER: SC050247
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR FOCUS YOUTH PROJECT SCIO
,
McDaid & Partners Stanley House 69/71 Hamilton Road Motherwell Lanarkshire ML1 3DG
FOCUS YOUTH PROJECT SCIO
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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|Report|of the|Trustees|1|to|4|
|Independent Examiner's|Report|5|
|Statement|of Financial|Activities|6|to|7|
|Balance|Sheet|8|
|Notes|to|the|Financial|Statements|9|to|17|
|Detailed|Statement|of Financial|Activities|18|to|19|
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FOCUS YOUTH PROJECT SCIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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).
Focus Youth Project (SC022960) was wound up on 5 July 2021 and passed its assets and liabilities to Focus Youth Project SCIO (SC050247), which is a SCIO.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The primary objective of the organisation is to promote any charitable purpose for the inhabitants of Viewpark and surrounding areas, in particular to further their health and well-being and advance the education of inhabitants thereof through the promotion of health, education and Issue based workshops. The project exists to improve the quality of life for young people in the area and to establish a focal point where young people can meet and obtain information, help and advice to further their social and educational needs.
Significant activities
The charity offers youth services and outdoor educational programmes to the youth of Viewpark and surrounding areas.
Volunteers
The committee is made up mostly of members of a voluntary Management Committee and members of the project.
Page 1
FOCUS YOUTH PROJECT SCIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The Focus Youth Project offer the provision of a purpose-built youth facility in Viewpark and surrounding areas.
The past year has been a fantastic one for the Focus Youth Project, filled with incredible achievements and _ inspiring stories of personal growth. We've seen young people push their boundaries, learn new skills, and gain qualifications that will help them build a brighter future.
A remarkable total of 203 certificates were awarded across a range of activities. From conquering the slopes with the British Association of Ski to navigating rock faces with NICAS, our young people demonstrated impressive resilience and skill. Many also gained vital safety qualifications, such as Emergency First Aid and Powerboating from the Royal Yachting Association.
Beyond the courses, our members actively engaged in workshops, fitness sessions, and artistic pursuits. We saw a huge turnout at our holiday schemes and were proud to support those who took part in our Employability programme, helping them take the next step towards their career goals. We also made sure our staff and volunteers were well-equipped to support everyone, with a focus on essential training in child protection and internal policies
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Certificate|Achievement|
|British Association of Ski|12|-|Snowboarding|
|20|-|Beginners|Ski|
|NICAS|13|-|Rock Climbing|
|Royal Yachting|Association|12|-|Kayaking|
|29|-|Emergency|First Aid|;|
|29|-|Powerboating|
|10|-|Sailing|
|Saltire|Awards|28|-|Awards|achieved|
|Trinity|College|Arts|& Rock Award|40|-|Awards|achieved|
|Duke|of Edinburgh Awards|9|-|Awards|and National Navigation|
|Youth|Programmes|and Workshops|
|Certificate|Achievement|
|Issue-based workshops|299|-|Attendances|
|Gym|and Multi-Use Games|Area|90|-|Members|participating|in 682|sessions|
|Music|Lessons|123.|-|Young people received|1-to-1|lessons|
|Arts|and|Crafts|232|-|Attendances|
|Youth|Schemes|(Easter,|Summer,|October)|260|-|Attendances|
|Summer Residential|13|-|Young people|participated|
|Youth|Enquiry|Service|40|-|Members|accessed|the|service|
|Information Technology|246|-|Attendances|
|Employability Programme|
|Participants|18|-|Young people engaged|
|Destinations|9|-|Final|destinations|achieved|
|3|-|Went|on|to|further|education|
|5|-|Gained|full-time|employment|
|1|-|Successful|in|securing|an apprentice joinery position|
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Skilled Workforce Development
Training
All staff, volunteers, and trustees participated in child protection, in-house policy, and finance training
FINANCIAL REVIEW
Principal funding sources The main funding for Focus Youth Project is in the form of a service level agreement with North Lanarkshire Council to deliver youth services.
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FOCUS YOUTH PROJECT SCIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Reserves policy
The charity have total net assets of £781,376 (2024 £711,925). This comprises £685,724 (2024 £663,388 ) in relation to unrestricted funds and £95,652 (2024 £48,537 ) in relation to restricted funds
The reserves of the charity are as described in accounting policies. It is the policy of the charity to build up unrestricted funds equated to approximately 3 months unrestricted expenditure to provide sufficient resources to meet ongoing projects and closure costs if required.
The project is non - profit making and constantly strives to maintain economic viability. Income from local government and other funding sources has been sufficient to cover costs, and all services provided by the organisation.
FUTURE PLANS
The organisation are actively seeking additional funding from government bodies and local councils and are developing the services offered in line with the terms of these grants to ensure payout.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes a SCIO.
Recruitment and appointment of new trustees
The business of the project is carried out by a committee consisting of five office bearers (chair,secretary,treasurer) and an unspecified number of ordinary members. Membership is open to all founder members of the project until they resign in writing to the committee, the members of the management committee shall be elected at the Annual General Meeting. The elected members of the committee shall be appointed for one year, however retiring members of the committee shall be eligible for re-election.
Organisational structure
The organisation employs professional community development staff to manage the day to day youth services and generate funding for services provided. They are also responsible for the strategic direction and policy of the charity.
The trustees are not involved in the day to day running of the charity which is delegated to the manager G Campbell.
Induction and training of new trustees
Committee members undertake basic training to ensure they are aware of the legal obligations of charity law. Prior to their invitations to take up their posts they are already aware of the practical work undertaken by the charity.
Key management
George Campbell is the development manager of the organisation and is responsible for the day to day activities of the charity. George is actively involved in generating additional funding for the organisation and is responsible for developing the organisation and broadening the range of services offered by the charity.
Key management remuneration
Salaries of key personnel are decided and approved at board level. They review annual salaries of similar positions at other organisations and decide on an appropriate level based on this review.
Wider network
Focus Youth Project is independent and has no affiliation with any other company.
Related parties
There are no known related parties with which the charity is involved.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. There are no major risk areas to disclose in the financial statements.
Page 3
FOCUS YOUTH PROJECT SCIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number $C050247
Principal address 440 Laburnum Road Uddingston Glasgow G71 S5BY
Trustees
Independent Examiner McDaid & Partners Stanley House 69/71 Hamilton Road Motherwell Lanarkshire ML1 3DG ied . < Approved by order of the board of trustees on 28 {cr\aces and signed on its behalf by:
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOCUS YOUTH PROJECT SCIO
I report on the accounts for the year ended 31 March 2025 set out on pages six to seventeen.
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 carried 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 records 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.
futMcDaid & Partnersfo —$— The Institute of Chartered Accountants of Scotland
McDaid & Partners
Stanley House 69/71 Hamilton Road Motherwell Lanarkshire ML1 3DG pate OLMLE oon
Page 5
FOCUS YOUTH PROJECT SCIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
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||||||||
|---|---|---|---|---|---|---|
|31.3.25|31.3.24|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS|FROM|
|Donations|and|legacies|2,400|-|2,400|-|
|Charitable|activities|
|Grant|112,268|150,392|262,660|197,097|
|Coffee|bar income|1,255|-|1,255|1,570|
|Outdoor|activity|income|-|-|-|2,476|
|Investment|income|2|1,692|-|1,692|3,599|
|Total|117,615|150,392|268,007|204,742|
|EXPENDITURE|ON|
|Charitable|activities|
|Wages|49,477|75,951|125,428|117,702|
|Travel &|accommodation|1,425|2,350|3,775|5,079|
|Telephone|2,312|-|2,312|1,975|
|Postage,stationery & printing|1,981|-|1,981|1,791|
|Advertising|137|-|137|362|
|Cleaning &|maintenance|7,138|1,504|8,642|5,409|
|Coffee|bar expenses|687|-|687|640|
|Sundry|3,109|-|3,109|2,190|
|Payroll|fees|1,823|-|1,823|1,374|
|Professional|fees|3,809|2,027|5,836|3,402|
|Insurance|3,869|-|3,869|3,081|
|Training|95|10,000|10,095|1,100|
|Heat &|light|8,318|-|8,318|8,724|
|Youth|activity|costs|4,766|4,083|8,849|9,343|
|Equipment|2,845|-|2,845|310|
|Leasing|321|-|321|350|
|Bank|charges|-|-|-|-|
|Motor|expenses|
|Entertainment|-|-|-|-|
|REPAIRS|&|RENEWALS|-|-|-|-|
|Independent Examiner Fees|
|2,140|-|2,140|2,295|
|Other|1,027|7,362|8,389|18,677|
|Total|95,279|103,277|198,556|183,804|
|NET INCOME|22,336|47,115|69,451|20,938|
|RECONCILIATION|OF FUNDS|
|Total|funds|brought forward|663,388|48,537|711,925|690,987|
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The notes form part of these financial statements
Page 6
FOCUS YOUTH PROJECT SCIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
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||||||
|---|---|---|---|---|
|31.3.25|31.3.24|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|£|£|
|TOTAL FUNDS CARRIED FORWARD|685,724|95,652|781,376|711,925|
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The notes form part of these financial statements
Page 7
FOCUS YOUTH PROJECT SCIO
BALANCE SHEET
31 MARCH 2025
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|31.3.25|31.3.24|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|a|£|£|
|FIXED|ASSETS|
|Tangible|assets|7|514,069|95,652|609,721|$72,633|
|CURRENT ASSETS|
|Debtors|8|33,402|-|33,402|45,612|
|Cash|at bank|and|in hand|140,835|-|140,835|96,102|
|174,237|-|174,237|141,714|
|CREDITORS|
|Amounts|falling|due|within|one|year|9|(2,582)|.|(2,582)|(2,422)|
|NET CURRENT ASSETS|171,655|-|171,655|139,292|
|TOTAL|ASSETS|LESS|CURRENT|
|LIABILITIES|685,724|95,652|781,376|711,925|
|NET|ASSETS|685,724|95,652|781,376|711,925|
|FUNDS|10|
|Unrestricted|funds:|
|General|fund/ NLC|core|funding|394,173|336,437|
|Robertson|trust|-|19,400|
|Tudor Trust|-|16,000|
|Revaluation|Reserve|291,551|291,551|
|685,724|663,388|
|Restricted|funds:|
|Fixed|Asset|95,652|48,537|
|TOTAL FUNDS|781,376|711,925|
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The financial statements were approved by the Board of Trustees and authorised for issue on “BEX COKQOIS” and were signed on its behalf by:
The notes form part of these financial statertents
Page 8
- ACCOUNTING POLICIES
FOCUS YOUTH PROJECT SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Basis of preparing the financial statements and assessment of going concern 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 1 January 2019), 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 convention, as modified by the revaluation of certain assets. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 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.The following specific policies are applied to particular categories of income:-
Income received by way of grants, donations, coffee bar income and outdoor activity income are included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Income is only deferred when:
The donor specifies that the grant or donation must only be used in future accounting periods; or The donor has imposed conditions which must be met before the charity has unconditional entitlement. Investment income is included when receivable.
Government Grants
Government grants are eligible for recognition within the financial statements once they become receivable.
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 benefits will be required in settlement and the amount of the 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.
Allocation and apportionment of costs
Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. All costs whether to support the charity or to directly assist can be regarded as a result of the organisations charitable activities.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - 1% oncost Improvements to property - 2% on cost Plant & equipment - 15% on reducing balance Motor vehicles - 15% on reducing balance
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FOCUS YOUTH PROJECT SCIO
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES - continued
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance 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 operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Basic financial instruments
Trade debtors Trade debtors are amounts due from customers for goods or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade Creditors
Trade creditors are amounts due to suppliers for goods or services obtained in the ordinary course of business.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Cash
Cash and cash equivalents are basic financial assets and include cash on hand, deposits held at call with banks, other short-term liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
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FOCUS YOUTH PROJECT SCIO
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
| 2. | INVESTMENT INCOME | ||
|---|---|---|---|
| 313.25 | 31.3.24 | ||
| £ | £ | ||
| Interest receivable | 1,692 | 3,599 | |
| 3. | SUPPORT COSTS | ||
| Governance | |||
| costs | |||
| £ | |||
| Postage,stationery& printing | - | ||
| Professional fees | 5,836 | ||
| Bank charges | 1,823 | ||
| Entertainment | = | ||
| IndependentExaminer Fees | |||
| 2,140 | |||
| 9,799 |
- 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 the year ended 31 March 2024.
5. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Wages and salaries | 119,802 | 112,917 |
| Social security costs | 3,499 | 2,756 |
| Otherpension costs | 2,127 | 2,029 |
| 125,428 | 117,702 | |
| The average monthlynumberofemployees during theyearwas as follows: | ||
| 31.3.25 | 31.3.24 | |
| 4weekly | 13 | 12 |
No employees received emoluments in excess of £60,000.
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FOCUS YOUTH PROJECT SCIO
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
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|||||||
|---|---|---|---|---|---|
|6.|COMPARATIVES|FOR THE STATEMENT OF FINANCIAL|ACTIVITIES|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|£|£|£|
|INCOME AND ENDOWMENTS|FROM|
|Charitable|activities|
|Grant|136,668|60,429|197,097|
|Coffee|bar income|1,570|-|1,570|
|Outdoor|activity|income|2,476|-|2,476|
|Investment income|3,599|-|3,599|
|Total|144,313|60,429|204,742|
|EXPENDITURE|ON|
|Charitable|activities|
|Wages|59,137|58,565|117,702|
|Travel & accommodation|1,953|3,126|5,079|
|Telephone|1,975|-|1,975|
|Postage,stationery &|printing|1,791|-|1,791|
|Advertising|362|-|362|
|Cleaning &|maintenance|921|4,488|5,409|
|Coffee|bar|expenses|-|640|640|
|Sundry|1,047|1,143|2,190|
|Payroll|fees|1,374|-|1,374|
|Professional|fees|3,402|-|3,402|
|Insurance|3,081|-|3,081|
|Training|-|1,100|1,100|
|Heat &|light|8,724|-|8,724|
|Youth|activity|costs|-|9,343|9,343|
|Equipment|-|310|310|
|Leasing|350|-|350|
|Independent|Examiner|Fees|
|2,295|-|2,295|
|Other|10,072|8,605|18,677|
|Total|96,484|87,320|183,804|
|NET INCOME/(EXPENDITURE)|47,829|(26,891)|20,938|
|RECONCILIATION|OF FUNDS|
|Total|funds|brought forward|615,559|75,428|690,987|
|TOTAL FUNDS CARRIED FORWARD|663,388|48,537|711,925|
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FOCUS YOUTH PROJECT SCIO
- TANGIBLE FIXED ASSETS
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
| Improvements | |||||
|---|---|---|---|---|---|
| Leasehold | to | Plant& | Motor | ||
| property | property | equipment | vehicles | Totals | |
| £ | £ | £ | £ | £ | |
| COST | |||||
| At 1 April 2024 | 505,000 | - | 225,451 | 12,000 | 742,451 |
| Additions | - | 54,477 | - | - | 54,477 |
| Disposals | - | - | (14,567) | - | (14,567) |
| At31 March2025 | 505,000 | 54,477 | 210,884 | 12,000 | 782,361 |
| DEPRECIATION | |||||
| At 1 April 2024 | 10,100 | - | 151,734 | 7,984 | 169,818 |
| Charge foryear | 5,050 | 272 | 11,018 | 602 | 16,942 |
| Eliminatedondisposal | - | - | (14,120) | - | (14,120) |
| At31 March2025 | 15,150 | 272 | 148,632 | 8,586 | 172,640 |
| NETBOOKVALUE | |||||
| At 31 March2025 | 489,850 | 54,205 | 62,252 | 3,414 | 609,721 |
| At31March2024 | 494,900 | - | 73,717 | 4,016 | 572,633 |
The Leasehold Property of Focus Youth was revalued on 27 January 2022 by Whyte & Barrie with a revised value of £505,000. The movement to the revaluation reserve following the valuation was £291,551.
| 8. | DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR | ||
|---|---|---|---|
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Other debtors | 31,826 | 39,077 | |
| Prepayments | 1,576 | 6,535 | |
| 33,402 | 45,612 | ||
| 9. | CREDITORS: AMOUNTS FALLINGDUE WITHIN ONEYEAR | ||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Othercreditors | 2,582 | 2,422 |
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FOCUS YOUTH PROJECT SCIO
- MOVEMENT IN FUNDS
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.4.24|in|funds|31.3.25|
|£|£|£|
|Unrestricted|funds|
|General|fund/ NLC|core|funding|336,437|57,736|394,173|
|Robertson|trust|19,400|(19,400)|-|
|Tudor|Trust|16,000|(16,000)|-|
|Revaluation Reserve|291,551|-|291,551|
|663,388|22,336|685,724|
|Restricted|funds|
|Fixed Asset|48,537|47,115|95,652|
|TOTAL FUNDS|711,925|69,451|781,376|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund/ NLC|core|funding|91,215|(33,479)|57,736|
|Robertson|trust|24,000|(43,400)|(19,400)|
|Tudor Trust|-|(16,000)|(16,000)|
|Ember Energy|
|2,400|(2,400)|-|
|117,615|(95,279|)|22,336|
|Restricted|funds|
|Children|in Need|14,950|(14,950)|-|
|Lottery|fund|30,000|(30,000)|-|
|NLC|Employability|Scheme|36,985|(36,985)|-|
|Fixed Asset|54,477|(7,362)|47,115|
|Reach|13,980|(13,980)|-|
|150,392|(103,277)|47,115|
|TOTAL FUNDS|268,007|(198,556)|69,451|
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FOCUS YOUTH PROJECT SCIO
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
10. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.4.23|in|funds|31.3.24|
|£|£|£|
|Unrestricted|funds|
|General|fund/ NLC|core|funding|321,537|14,900|336,437|
|Robertson|trust|2,471|16,929|19,400|
|Tudor Trust|-|16,000|16,000|
|Revaluation Reserve|291,551|-|291,551|
|615,559|47,829|663,388|
|Restricted|funds|
|Children|in Need|4,307|(4,307)|-|
|Fixed|Asset|57,141|(8,604)|48,537|
|Bank of Scotland|Foundation|13,980|(13,980)|-|
|75,428|(26,891)|48,537|
|TOTAL FUNDS|690,987|20,938|711,925|
|Comparative|net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund/ NLC|core|funding|95,913|(81,013)|14,900|
|Robertson|trust|26,400|(9,471)|16,929|
|Tudor Trust|22,000|(6,000)|16,000|
|144,313|(96,484)|47,829|
|Restricted|funds|
|Children|in Need|-|(4,307)|(4,307)|
|Lottery|fund|31,500|(31,500)|-|
|NLC|Employability|Scheme|27,065|(27,065|)|-|
|Fixed Asset|-|(8,604)|(8,604)|
|Bank of Scotland Foundation|-|(13,980)|(13,980)|
|Capella|800|(800)|-|
|St.|Patricks|Sports|Academy|1,064|(1,064)|-|
|60,429|(87,320)|(26,891)|
|TOTAL FUNDS|204,742|(183,804)|20,938|
----- End of picture text -----
Page 15
continued...
FOCUS YOUTH PROJECT SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
10. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
==> picture [427 x 558] intentionally omitted <==
----- Start of picture text -----
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.4.23|in|funds|31.3.25|
|£|£|£|
|Unrestricted|funds|
|General|fund/ NLC|core|funding|321,537|72,636|394,173|
|Robertson|trust|2,471|(2,471)|-|
|Revaluation|Reserve|291,551|-|291,551|
|615,559|70,165|685,724|
|Restricted|funds|
|Children|in Need|4,307|(4,307)|-|
|Fixed Asset|57,141|38,511|95,652|
|Bank|of Scotland Foundation|13,980|(13,980)|-|
|75,428|20,224|95,652|
|TOTAL FUNDS|690,987|90,389|781,376|
|A|current|year|12|months|and|prior|year|12|months|combined|net|movement|in|funds,|included|in|the|above|
|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund/ NLC|core|funding|187,128|(114,492)|72,636|
|Robertson|trust|50,400|(52,871)|(2,471)|
|Tudor Trust|22,000|(22,000)|-|
|Ember Energy|
|2,400|(2,400)|-|
|261,928|(191,763)|70,165|
|Restricted|funds|
|Children|in Need|14,950|(19,257)|(4,307)|
|Lottery|fund|61,500|(61,500)|-|
|NLC|Employability|Scheme|64,050|(64,050)|-|
|Fixed Asset|54,477|(15,966)|38,511|
|Bank of Scotland Foundation|-|(13,980)|(13,980)|
|Capella|800|(800)|-|
|St.|Patricks|Sports Academy|1,064|(1,064)|-|
|Reach|13,980|(13,980)|-|
|210,821|(190,597)|20,224|
|TOTAL FUNDS|472,749|(382,360)|90,389|
----- End of picture text -----
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
The funds received from North Lanarkshire Council are unrestricted and are available to be spent for any of the purposes of the charity.
Page 16
continued...
FOCUS YOUTH PROJECT SCIO
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
10. MOVEMENT IN FUNDS - continued
The funds received from NLC Employability Scheme are restricted and are available to be spent for the organisations running costs of the Employability training programme.
The funds received from the Bank of Scotland Foundation (restricted funds) are available to be spent on staffing costs and transport for the junior outdoor training programme.
The funds received from Children in Need (restricted funds) are only available for the purpose of covering the equipment costs and facilitating outdoor activities provided to the members of the project.
The funds received from National Lottery Community Fund (restricted funds) were only available for the purpose of providing a regular programme of activities for young people, including wages costs for the programmes, accredited awards, junior outdoor programmes, issue based workshops and residential experiences.
The funds received from Robertson Trust (unrestricted funds) are available for the purpose of covering the cost of day to day running and maintenance.
The fund received from Local Energy Scotland (restricted funds) were for the purpose of purchasing the new solar panel system.
The funds received from The Tudor Trust (unrestricted funds) were available to be spent for any of the purposes of the charity.
The funds received from Capella (restricted funds) are available to be spent for equipment costs of the charity.
The funds received from St.Patricks Sport Academy (restricted funds) are available to be spent for Youth Activity costs of the charity.
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 17
FOCUS YOUTH PROJECT SCIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| INCOMEANDENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 2,400 | - |
| Investment income | ||
| Interest receivable | 1,692 | 3,599 |
| Charitable activities | ||
| Vending machine | 1,255 | 1,570 |
| Grantincome -NLC funding | 88,267 | 88,268 |
| Grantincome - other | 174,393 | 108,829 |
| Income generated from outdoor projectteam | - | 2,476 |
| 263,915 | 201,143 | |
| Totalincoming resources | 268,007 | 204,742 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 119,802 | 112,917 |
| Social security | 3,499 | 2,756 |
| Pensions | 2,127 | 2,029 |
| Insurance | 3,869 | 3,081 |
| Heat& Light | 8,318 | 8,724 |
| Telephone& internet | 2,312 | 1,975 |
| Postage,stationery &printing | 1,981 | 1,791 |
| Sundry | 3,108 | 2,190 |
| Motor& travel | 3,775 | 5,079 |
| Advertising | 137 | 362 |
| Cleaning& maintenance | 8,642 | 5,409 |
| Coffee bar expenses | 688 | 640 |
| Training | 10,095 | 1,100 |
| Youthactivity costs | 8,849 | 9,343 |
| Equipment | 2,845 | 310 |
| Leasing | 321 | 350 |
| 180,368 | 158,056 | |
| Other | ||
| Depreciationoftangible fixed assets | 16,942 | 18,677 |
| Gain on sale oftangible fixed assets | (8,553) | - |
| 8,389 | 18,677 | |
| Support costs | ||
| Governance costs | ||
| Payroll fees | 1,823 | 1,374 |
| Carriedforward | 1,823 | 1,374 |
This page does not form part of the statutory financial statements
Page 18
FOCUS YOUTH PROJECT SCIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
==> picture [458 x 133] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|31.3.25|31.3.24|
|£|£|
|Governance|costs|
|Brought|forward|1,823|1,374|
|Professional|fees|5,836|3,402|
|Independent|Examiner Fees|2,140|2,295|
|9,799|7,071|
|Total|resources|expended|198,556|183,804|
|Net income|69,451|20,938|
----- End of picture text -----
This page does not form part of the statutory financial statements
Page 19