IICAS APPENDIX 3 Report to the trustees/members of Registered charity number On the accounts of the charity for the period Set out on pages Independent examiner’s report on the accounts V2 Charity name Spirit of Springburn SC050744 Period start date Period end date Day Month Year Day Month Year 01 04 2024 to 31 03 2025 1 to 6 (remember to include the page numbers of additional sheets) Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address: The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity 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 accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. 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 accounts which accord with the accounting records and comply with Regulation 9 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. Date: 17 December 2025 Sheila Fazal, CA ICAS Social Enterprise Accountancy Scotland CIC Clyde Offices, 2nd Floor, 48 West George Street, Glasgow G2 *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose APPENDIX 2 Enter charity name below Enter SC No. below Enter charity name below Enter SC No. below Spirit of Springburn SCIO SC050744 Receipts and payments accounts For the period from Period start date to Period end date Day Month Year Day Month Year 1 April 2024 31 March 2025 Section A Statement of receipts and payments Unrestricted Restricted Expendable Permanent Total funds Total funds last endowment endowment funds funds funds funds current period period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Restated* Donations 4,571LegaciesGrants 19,000Receipts from fundraising activities 24Gross trading receiptsIncome from investments other than land and buildingsRents from land & buildingsGross receipts from other charitable activities 420A1 Sub total 24,015 4,571 2,448 - 31,843 50,843 44,555 24 - - - 420 300 - -- 55,858 47,303 31,843 A2 Receipts from asset & investment sales Proceeds from sale of fixed assetsProceeds from sale of investmentsA2 Sub total - - ----Total receipts A3 Payments Expenses for fundraising activitiesGross trading paymentsInvestment management costsPayments relating directly to charitable activities 29,160Grants and donations Governance costs: Audit / independent examinationAccountancy support 2,150Legal costs 540Other A3 Sub total 31,850 - 4,688 - - 27,701 56,861 22,127 - - - 2,150 540 - - -- 59,551 26,815 27,701 A4 Payments relating to asset and investment movements Purchases of fixed assets 177Purchase of investmentsA4 Sub total 177 451 628 - 451 -- 628 - Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year 24,015 31,843 55,858 47,303 32,027 28,152 60,179 26,815 (8,012) 3,691 (4,321) 20,488 - - - (8,012) 3,691 - - (4,321) 20,488 APPENDIX 2 Spirit of Springburn SCIO SC050744 Section B Statement of balances Categories B1 Cash funds B2 InvestmentsB3 Other assets B4 Liabilities B5 Contingent liabilities Signed by one or two trustees on behalf of all the trustees Details Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details Details Details Details Signature* Unrestricted funds to nearest £ Expendable Permanent Restricted funds endowment endowment funds funds to nearest £ to nearest £ to nearest £ Fund to which asset belongs TotalFund to which asset belongs Cost (if available) to nearest £ TotalFund to which liability relates TotalFund to which liability relates TotalPrint Name 15,180 11,309 8,012)(3,691 7,168 15,000 -- ---Surplus / (deficit) shown on receipts and payments account Cash and bank balances at start of year - Total current period to nearest £ - 26,489 4,321)( - - 22,168 Market valuation to nearest £ - Current value (if available) to nearest £ - Amount due to nearest £ - Amount due (estimate) to nearest £ - *Restated - Total last period to nearest £ 6,001 20,488 26,489 - Last year to nearest £ - Last year to nearest £ - Last year to nearest £ - Last year to nearest £ - Date of approval Spirit of Springburn OSCR Receipts and Payments accounts as at 31 March 2025 / Statement2 of balances December 2007 APPENDIX 2 Spirit of Springburn SCIO SC050744 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) See Additional notes 2 and 3. Individual / Number of grants £ Type of activity or project supported institution made C2 Grants Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) X £ Authority under which paid C3b Trustee remuneration details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) X C4b Trustee expenses details Number of trustees £ Nature of relationship Nature of transaction Transaction amount (£) Balance outstanding at period end (£) C5 Transactions with trustees and connected persons C6 Other information *Comparative figures have been restated from last year submitted accounts so as to refect correct bank and cash position at 31 March 2024 Spirit of Springburn OSCR Receipts and Payments accounts as at 31 March 2025 / Notes December 2007 3 ## APPENDIX 2 Spirit of Springburn SCIO SC050744 Additional analysis (1) Analysis of receipts and payments 1 Donations Unrestricted funds to nearest £ Restricted funds to nearest £ Expendable endowment funds to nearest £ Permanent endowment funds to nearest £ Total current period to nearest £ Total last period to nearest £ Individuals and organisations 4,571 4,571 2,448 - - - Total 4,571 --- 4,571 2,448 2 Grants Unrestricted Total current funds Restricted funds period Total last period to nearest £ to nearest £ to nearest £ to nearest £ Refer to details in Additional Notes (2) and (3) 19,000 31,843 50,843 44,555 - - - Total 19,000 31,843 50,843 44,555 3 Gross receipts from other charitable activities Unrestricted funds to nearest £ Restricted funds to nearest £ Expendable endowment funds to nearest £ Permanent endowment funds to nearest £ Total current period to nearest £ Total last period to nearest £ Sales from market stalls 420 420 300 - - - - - - - Total 420 --- 420 300 ----- 4 Payments relating directly to charitable activities Expendable Permanent Unrestricted Total current Restricted funds endowment endowment Total last period funds period funds funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Sub-Contractors/consultants Direct Expenses Volunteer Expenses Rent and property costs Travelling Office costs Insurance Advertising Sundry expenses Total 7,932 2,494 2,022 10,757 218 2,021 466 1,915 1,335 29,160 ----- 5,280 13,212 22,127 15,221 17,715 2,022 6,874 17,631 218 2,021 466 28 1,943 298 1,633 27,701 -- 56,861 22,127 Spirit of Springburn OSCR Receipts and Payments accounts as at 31 March 2025Additional notes (1) December 2007 APPENDIX 2 SC050744 Additional analysis (2) 5 Breakdown of unrestricted funds Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted fund 1 -enter fund 2 -enter fund 3 -enter fund 4-enter fund 5 -enter fund 6 -enter fund 6-enter name of fund name of fund name of fund name of fund name of fund name of fund name of fund below below below below below below below Core Arnold Clark Hugh Fraser Robertson Trust Henry Duncan Weir Charitable Pump House Total Total Foundation Foundation Trust Trust Trust unrestricted unrestricted funds funds last period Receipts DonationsGrantsReceipts from fundraising activitiesGross trading receiptsIncome from investments other than land and buildingsRents from land & buildingsGross receipts from other charitable activities Sub total 10,000 1,000 1,000 3,000 3,000 - Receipts from asset & investment sales 4,571 1,000 3,000 244205,015 1,000 3,000 10,000 1,000 1,000 4,571 19,000 24 - - - 420 24,015 2,448 19,245 300 21,993 Proceeds from sale of fixed assets - Proceeds from sale of investments - Sub total --------Total receipts Payments 5,015 - Expenses for fundraising activitiesGross trading paymentsInvestment management costsPayments relating directly to charitable activities Grants and donations Governance costs: Audit / independent examinationAccounting support Legal costs 11,704 600 3,000 9,156 700 1,000 3,0001,323 400 127 300540 - - - 29,160 - - - 2,150 540 - - Sub total - Payments relating to asset and investment movements Purchases of fixed assets 177 177 Purchase of investments - Sub total ---177 ---177 - - Total payments 13,027 1,000 3,000 10,000 1,000 1,000 3,000 32,027 - - Net receipts / (payments) (8,012) - - - - - - (8,012) 21,993 Transfers to / (from) funds - Surplus / (deficit) for year (8,012) - - - - - - (8,012) 21,993 - Nature and purpose of funds These were raised through donations from individuals and local organisations as well as Unrestricted Grant funding to cover the running costs and overheads of the centre. Page 5 1,000 3,000 10,000 1,000 1,000 3,000 24,015 21,993 13,027 1,000 - 3,000 - 9,823 - 1,000 - 1,000 3,000 31,850 - Spirit of Springburn OSCR Receipts and Payments accounts as at 31 March 2025Additional notes (2) December 2007 APPENDIX 2 Additional analysis (3) 6 Breakdown of restricted funds Spirit of SpRestricted fund 1 -enter name of fund below ringburn SCRestricted fund 2 -enter name of fund below IO Restricted fund 3 -enter name of fund below Restricted fund 4 -enter name of fund below Restricted fund 5-enter name of fund below Restricted fund 6-enter name of fund below SC050744 Glasgow City Council Are Partnership Allied Vehicles Springburn Parish Church Weir Charitable Trust Hubbub Fund Awards for All Total restricted funds Total restricted funds last period Receipts Donations - Legacies - Grants 5,343 2,500 4,000 15,000 5,000 31,843 25,310 Receipts from fundraising activities - Gross trading receipts - Income from investments other than land and buildings - Rents from land & buildings - Gross receipts from other charitable activities - Sub total 5,343 2,500 4,000 15,000 5,000 -31,843 25,310 - Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - Sub total -------Total receipts 5,343 2,500 4,000 15,000 5,000 -31,843 25,310 - Payments Expenses for fundraising activities - Gross trading payments - Investment management costs - Payments relating directly to charitable activities 4,892 2,500 4,000 10,559 5,750 27,701 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Sub total 4,892 2,500 4,000 -10,559 5,750 27,701 - - Payments relating to asset and investment movements Purchases of fixed assets Purchase of investmentsSub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year 451451 5,343 - - - 2,500 - - - 4,000 - - - - 15,000 15,000 - 10,559 (5,559) (5,559) - 5,750 (5,750) (5,750) 451 451 - 28,152 - 3,691 - 3,691 - - 25,310 25,310 - Nature and purpose of funds These were funds from grants, spent on individual projects in accordance with the purpose of the fund and the budget in the application. Page 6 Spirit of Springburn OSCR Receipts and Payments accounts as at 31 March 2025Additional notes (3) December 2007