2025-08-31-accounts

One Community Scotland

(Charity Number: SC050378)

Scottish Violence Reduction Unit, James Miller House, 98 West George Street, Glasgow G2 1PJ

16 December 2025

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Dear Madam

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the Charity’s financial statements for the year ended 31 August 2025. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.

General

1 We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

2 We confirm that the Charity was entitled to exemption under regulation 10 of the Charities Accounts (Scotland) Regulations 2006 to have its financial statements for the financial year ended 31 August 2024 audited.

3 We have fulfilled our responsibilities as Trustees as set out in the terms of your engagement letter dated 4 March 2024, under the Charities and Trust Investment (Scotland) Act 2005 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

4 All the transactions undertaken by the Charity have been properly reflected and recorded in the accounting records.

5 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the Charity, and with all other records and related information requested, including minutes of all management and Trustees meetings and correspondence with the Scottish Charity Regulator.

6 The financial statements are free of material misstatements, including omissions.

Assets and liabilities

7 The Charity has satisfactory title to all assets and there are no liens or encumbrances on the Charity’s assets, except for those that are disclosed in the notes to the financial statements.

8 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

9 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

10 The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

Legal claims

11 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.

Laws and regulations

12 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

13 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

14 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

15 We believe that the Charity’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the Charity’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the Charity’s ability to continue as a going concern need to be made in the financial statements.

Grants and donations

16 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

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Trustee

One Community Scotland (registered as a Scottish Charitable Incorporated Organisation)

Trustees’ Report and Financial Statements

for the year ended 31 August 2025

Scottish Charity: SCO50378

One Community Scotland

Trustees’ Report and Financial Statements Year ended 31 August 2025

Contents

Page

Legal and Administrative Information

1

Trustees’ Report

2

Independent Examiner’s Report

10

Receipts and Payments Account

11

Statement of Balances

12

Notes to the Financial Statements

13

One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Legal and Administrative Information

Scottish Charity Name:

One Community Scotland

Scottish Charity Number:

SCO50378

Principal Address: Scottish Violence Reduction Unit James Miller house

98 West George Street Glasgow G2 1PJ

Trustees:

Founder and Director:

Bankers:

Bank of Scotland

Teviot House

41 South Gyle Crescent Edinburgh EH12 9DR

Independent Examiner:

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One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Trustees’ Report

The Trustees present their annual report and the financial statements for the year ended 31 August 2025.

Structure, Governance and Management

Constitution

One Community Scotland (OCS) was established as a Scottish Charitable Incorporated Organisation on 15 August 2020.

Management

The charity is governed by its board of trustees, which much consist of a minimum of three trustees and a maximum of seven. The trustees oversee all activities of the charity and all decisions are by majority vote at Board meetings. None of the Trustees receive any remuneration in their capacity as trustees.

Day-to-day management of the charity’s activities is delegated to the Project Manager.

Recruitment and appointment of Trustees

The Board may at any time appoint any person to be a trustee of the charity, by way of a resolution passed by majority vote at a Board meeting. The Board shall have the power to remove any individual as a trustee, by way of a resolution passed at a Board meeting, by a majority of two thirds or move of those trustees that are not subject to the proposed resolution.

Induction and training of Trustees

Trustees are provided with opportunities for discussion, and where required, training to ensure that they are aware of, and are able to discharge, their responsibilities.

Objectives and Activities

Objectives

The charity’s overriding aim is to support and provide young people from Black and Minority Ethnic communities with mentorship, information and guidance that enhances their personal, social and economic development.

Aims

The charity’s aims are:

1. The saving of lives by undertaking activities aimed at prevention and reducing violence amongst young people in Scotland.

2. The advancement of education through collaborative approaches in supporting young people towards education and employment.

One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Trustees’ Report (continued)

Aims (continued)

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1. The advancement of health, both physical and mental by promoting social inclusion, counselling and social prescribing with young people.

2. The promotion of equality and diversity by encouraging inclusion, challenging discrimination and celebrating diversity.

3. The advancement of community development and citizenship through awareness raising, improving access to service and advocating through representation on national bodies.

Achievements and Performance

“Spring into Success” Training Event

Spring into Success was created for young BME people as a transformative program addressing critical issues affecting BME youth, including antisocial behaviour, family disconnection, crime, violence, and domestic abuse, which encourages them to hone their confidence and leadership skills and expand One Community Scotland’s (OCS) work.

The programme aims to empower young BME people to overcome challenges through personal development workshops, self-confidence-building exercises, self-awareness training, skill-building sessions and mentorship opportunities.

• Around 20 young people aged 14-24 attended this project.

• 5 of them went on to join an apprenticeship relevant to their interests.

• 7 have since joined college and university.

• The rest have remained in education.

“See Me” Youth Exhibition

The See Me Exhibition was created to provide a powerful platform for young Scots from BME communities to challenge stereotypes and share their narratives through the lens of photography. This initiative aims to encourage participants to present an authentic portrayal of Scotland’s diverse youth, foster empathy and understanding within the broader community, and document their passions, talents, and daily lives.

• We have amplified the voices of 12 young people in this project.

• Broke down cultural barriers, promoting inclusion, and celebrating diversity within the wider Scottish community.

• Engaged with over 470 visitors, including many tourists and families.

• Sparked meaningful conversations about inclusion, understanding, and the experiences of young New Scots.

One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Trustees’ Report (continued)

Achievements and Performance (continued)

Building Bridges Awareness Training

Building Bridges Awareness Training is a collaborative initiative by One Community Scotland, the Scottish Violence Reduction Unit, and Police Scotland. It enhances cultural understanding and social cohesion by equipping police officers with essential knowledge and skills. The training highlights the challenges faced by young people from BME communities, particularly New Scots, and aims to bridge cultural divides while fostering positive community relationships.

• Estimated 63 police officers trained to date.

• Ongoing expansion to reach more police and public service staff.

• Positive feedback from participants and community members.

• OCS will develop and create a CPD course focused on Building Bridges training course dialogue-

building for professionals and youth.

One Community Scotland Youth Hub: “Our Voice, Our Space”

One Community Scotland has created the “Our Voice, Our Space” project in partnership with the

St Enoch Shopping Centre to provide a safer space in the city centre for young people. The Youth Hub’s focus is on providing a proactive response to address the rising youth crime and antisocial behaviour in Glasgow City Centre.

Recent statistics from Police Scotland highlight the urgency:

• 466 youth-related incidents reported.

• 552 crimes recorded.

• 4% increase in violence and antisocial behaviour, primarily among 13-17-year-old males.

Stop and Search Project

The Stop and Search Project is a collaborative initiative involving One Community Scotland, STAF, the Scottish Violence Reduction Unit, Braw Talent, and Police Scotland. It aims to educate young people, particularly those from BME communities, about their rights during police encounters. The project fosters open dialogue between youth and police officers and captures shared insights in a creative animated piece produced by Braw Talent.

• 15 young people from OCS participated in this project.

• Our young people were able to design and shape a film event that broadcasts the animated piece.

• Our young people have reported having an increased understanding of rights and procedures, improved their trust in police officers, appreciated the enhanced transparency in police practices, and feel that they are contributing to a safer and more inclusive community.

One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Trustees’ Report (continued)

Achievements and Performance (continued)

Weekly Badminton

In partnership with Badminton Scotland, OCS has established a weekly badminton session aimed at

improving the physical and mental well-being of young people. This project aims to not only inspire some participants to explore amateur and professional badminton but also lead to the creation of an OCS team that competes against other teams.

The sessions have fostered a sense of community, helping participants build friendships and reduce feelings of loneliness and isolation. Every Saturday, these sessions in Glasgow support young people, particularly those from diverse ethnic backgrounds, by promoting social connection and well-being. In addition, this program has encouraged young people to enhance their physical well-being, encourage an active lifestyle, develop sportsmanship, and create opportunities for social interaction with other young people from diverse communities.

• 20 young people attend our weekly badminton session.

• A graduate from our program has been leading this outdoor activity as a paid sessional worker. - Feedback from participants has been overwhelmingly positive, with many expressing high levels of enthusiasm and engagement, heightened self-esteem, and the establishment of new friendships.

• Participants have demonstrated increased sportsmanship and teamwork, both of which are transferable skills that extend beyond the badminton court.

One Community Scotland’s Football team

As part of our outdoor activities program, we run OCS’s football team by renting venues across Glasgow to tackle the limited availability of football spaces for young people from BME communities, as highlighted by our Youth Advisory Board. OCS Blitz aims to bridge this gap by promoting physical activity and well-being among young people.

• 22 young people are involved in this program.

• A young graduate from our project has been leading this program.

• This program promotes improved fitness while fostering teamwork and community engagement.

• This program raises awareness of social issues, inspiring greater involvement in community initiatives and social causes.

One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Trustees’ Report (continued)

Achievements and Performance (continued)

Pathways to Success

The Pathway to Success program aims to address challenges faced by young BME adults, particularly risks of gang involvement, violence, and domestic abuse.

To tackle these, this ongoing program aims to encourage personal development, self-recognition, and confidence, the program empowers participants to overcome negative experiences, embrace positive mindsets, and envision a brighter future. In addition, we aim to create a podcast series with young people and activities focusing on:

• Legal consequences of gang affiliation and avoiding dangers.

• Gender stereotypes, toxic masculinity, and healthy relationships through discussions and role-play.

• Consent, boundaries, digital safety, and abuse awareness.

● Exposure to outdoor activities, will reduce their isolation and encourage a stronger sense of community connection.

We have identified 16 young people who are at risk of gang exploitation and have received referrals from Police Scotland, parents, schools and social workers.

Glasgow Spirit of Christmas

In December, One Community Scotland partnered with Cash For Kids and Glasgow Spirit of Christmas to successfully distribute gifts and vouchers to families across Glasgow to overcome the winter challenges that families face due to the aftermath of the pandemic and the rising cost of living. Working collaboratively with a network of like-minded people who are passionate about providing donations and vouchers, we supported underprivileged children by donating gifts to those living in hardship or poverty in Glasgow and the surrounding regions.

· We distributed gifts and vouchers to over 400 children across Glasgow.

Youth Advisory Board

One Community Scotland has coordinated the recruitment of new members for the OCS Youth Advisory Group, establishing clear role titles and responsibilities for both new and existing board members. This initiative aims to enhance engagement and participation in OCS’s services. The Youth Advisory Group will meet monthly to shape and design OCS activities based on members’ lived experiences in Scotland. The group will include individuals currently in school, school leavers, and those with experiences of substance abuse recovery, truancy, and gang involvement, as well as role models within the community. The group will celebrate achievements, no matter how small, and members will establish ground rules to create and maintain a safe and supportive environment. Graduates of the program will become advocates, empowering their peers and building confidence as they transition into responsible citizens and active contributors to Scottish society.

One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Trustees’ Report (continued)

Achievements and Performance (continued)

Youth Advisory Board (continued)

· 20 young people have shown interest and 6 have been assigned new roles and positions.

· The Group will meet once a month to review progress and address any risks foreseen.

· Opportunities will also be provided for those shaping the activities by providing feedback at regular intervals as appropriate.

· Opportunities will be provided for young people to lead activities of interest and volunteer in relevant organisations to develop their skills and networks further.

Campaign Work

Community Scotland has been actively involved in supporting the proposed Youth Work (Scotland) Bill, which seeks to make youth work a statutory service for young people aged 11 to 25 across Scotland. This legislation aims to tackle inequalities in youth work provision by ensuring all young people, regardless of their background, can access support that helps them thrive. In addition, we also contributed to the Scottish Covid Inquiry (2024) by providing consultation, ensuring that the

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voices of young people and communities were heard in shaping future policies. Building on initiatives like these, we are committed to developing our campaign work to further advocate for meaningful change and lasting impact in youth services across Scotland.

The Eric Liddell Awards

One Community Scotland’s Senior Youth Coordinator received the prestigious Eric Liddle award due to her unwavering commitment to supporting young BME individuals through her leadership, compassion, and dedication. The Eric Liddell Awards aim to inspire and acknowledge those who contribute significantly to Scottish athletics and community initiatives, reflecting the enduring impact of Eric Liddell's life and principles.

The Kings Foundation

One Community Scotland was invited by The King’s Foundation to attend a roundtable discussion on youth violence alongside King Charles, Deputy Prime Minister Angela Rayner, and representatives from other youth organisations. This gathering was a vital opportunity to highlight the urgent need for more outdoor activities and youth centres that provide safe, supportive environments for young people. Likewise, the impact of the COVID-19 pandemic has left many young individuals facing significant challenges, including the rising cost of living, increased mental health issues, lack of opportunities, and social isolation.

National Youth Work Conference 2024

YouthLink Scotland invited one Community Scotland’s Senior Youth Coordinator to join the panel discussion at the National Youth Work Conference 2024 on "From Policy to Practice: Youth Work and the Prevention Agenda." This opportunity allowed us to highlight the vital role that youth work plays in shaping positive futures for young people. We emphasised the importance of evolving policies to prioritise prevention and early intervention, ensuring better support and opportunities for young people.

One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Trustees’ Report (continued)

Financial review

Results of the year

The charity’s result for the year is set out in the Receipts and Payments Account which shows receipts of £249,617 (2024: £142,209) and payments of £167,725 (2024: £130,305) resulting in a surplus for the year of £81,892 (2024: £11,904).

Reserves Policy

Reserves are maintained at a level adequate to meet the charity’s principal activities with the aim of maintaining a minimum level equivalent to one year’s administration expenditure. At 31 August 2025, the charity has total reserves of £242,269 (2024: £160,377) split between unrestricted funds of £180,800 (2024: £160,377) and restricted funds of £61,469 (2024: £Nil).

Risk management

Trustees have assessed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to the major risks.

One Community Scotland

Trustees’ Report and Financial Statements

Year ended 31 August 2025

Trustees’ Report (continued)

Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law. The law applicable to charities in Scotland law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year. In preparing those financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP 2019 (FRS 102);

¢ make judgements and estimates that are reasonable and prudent;

e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

¢ prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue its activities.

The trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the trustees on 16 December 2025.

Mhorag Murphy

Trustee

One Community Scotland

Independent Examiner’s Report to the Trustees of One Community Scotland

I report on the financial statements of the charity for the year ended 31 August 2025 which are set out on pages 11 to 14.

Respective responsibilities of the trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under Section 44(1) (c) of the 2005 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

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examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements.

Independent examiner's statement

In the course of 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 financial statements which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations;

have not been met; or

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

One Community Scotland

Pe

Receipts and Payments Account

For the year ended 31 August 2025

2025 2025 2025 2024 Unrestricted Restricted Total Total £ £ £ £ Receipts

Police Scotland 43,740

43,740 44,950 Youth Link

4,505 BBC Children in Need 34,000

34,000 36,000 Cash for Kids 6,300 -

6,300

6,000 Glasgow Council for the Voluntary Sector

9,250

9,250

Robertson Trust

16,500 STV -

84,088

84,088

National Lottery

8,016

8,016 32,500 YEM - Lottery -

33,145 33,145 -

Corra Foundation 20,000 -

20,000 - Scottish Throughcare 840 -

840 1,350 Foundation Scotland 8,000 - 8,000

• Children’s Aid Scotland

1,000

1,000

Other Donations

1,238

1,238 339

Other income - - -

65

Total receipts 122,134 127,483 249,617 142,209

Payments

Staff Costs 63,008 64,545 127,553 99,648 Vouchers 10,046 99 10,145 8,128 Event and activity costs 14,501 1,800 16,301 12,250 Professional Fees 1,703 - 1,703 712 IT Costs 2,303 1,853 4,156 1,071

Bank charges 102

102 103 Travel and subsistence costs 3,676 -

3,676 2,814 Advertising 643 - 643 701 Miscellaneous 326 -

326 840 Independent examiner’s fees 3,120 - 3,120 4,038

Total payments 99,428 68,297 167,725 130,305

Surplus for the year 22,706 59,186 81,892 11,904

One Community Scotland Statement of Balances As at 31 August 2025

Balance at start of year

Receipts during year

Payments during year

Transfers

Balance at end of year

£

£ £ £ £

Unrestricted funds 160,377 122,134 (99,428) (2,283) 180,800 Restricted funds -

127,483 (68,297)

2,283 61,469

Total Funds 160,377 249,617 (167,725) - 242,269

Represented by:

Current account 159,669

242,010

Cash in hand

708

259

Total

160,377

242,269

The charity elects to prepare the simpler form of statements permitted by Regulation 10(1) (d) of the Charities Accounts (Scotland) Regulations 2006 (as amended). The statements were approved by the trustees at their meeting on 16 December 2025 and are signed on their behalf by:

Trustee

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One Community Scotland

Year ended 31 August 2025

Notes to the financial statements

• 1 Accounting Policies

a) The financial statements have been prepared on a Receipts and Payments basis in accordance with the Trustee and Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

b) Restricted funds may only be used for specified purposes as laid down by the funder.

c) Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.

d) The charity is not VAT registered. Expenditure is shown gross of irrecoverable VAT.

• 2 Trustees’ Remuneration and Expenses

No trustees received any remuneration during the current or prior years. No trustees were reimbursed for expenses in the current or prior years.

• 3 Funds

2024/25

At 1 Sep

£

Receipts

£

Payments

£

Transfer

£

At 31 Aug

£

Unrestricted funds

General fund 160,377 122,134 (99,428) (2,283) 180,800

Restricted funds

National Lottery Community Fund

• 33,145 (35,428) 2,283 -

STV Appeal

• 84,088 (30,069) - 54,019 Glasgow Wellbeing Fund -

9,250 (1,800) -

7,450

Children’s Aid Scotland

1,000 (1,000)

Total restricted -

127,483 (68,297) 2,283 61,469

Total funds 160,377 249,617 (167,725) -

242,269

2023/24 At 1 Sep

£

Receipts

£

Payments

£

Transfer

£

At 31 Aug

£

Unrestricted funds

General fund

148,473 142,209 (130,305) -

160,377

The transfer to the NLCF fund has been made to meet the deficit arising on the restricted fund.

One Community Scotland

Year ended 31 August 2025

Notes to the financial statements (continued)

3 Funds (continued)

Purpose of restricted funds

National Lottery Community Fund – funding for the Youth Ethnic Minority People (YEMP) Making Healthy Choices project. The funding is to be used primarily in meeting the salary costs of a Senior Project Coordinator.

STV Appeal – funding for the Pathways to Success project providing interactive workshops and arts sessions for young people. This fundings is to be used primarily in meeting salary costs.

Glasgow Welling Fund – funding from the Scottish Government and GCVS to deliver a residential weekend away.

Children’s Aid Scotland – a donation towards laptops.