YOKER RESOURCE CENTRE SCIO
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
Registered Charity No. SC050764
YOKER RESOURCE CENTRE SCIO
Ae
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
| CONTENTS | Pages |
|---|---|
| Trustees’ Annual Report | 2-6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Statement of Financial Position | 9 |
| NotestotheFinancialStatements | 10-15 |
YOKER RESOURCE CENTRE SCIO
2:
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report and financial statements for the Yoker Resource Centre SCIO for the period 1st April 2024 to 31st March 2025.
REFERENCE AND ADMINISTRATIVE INFORMATION
Yoker Resource Centre SCIO is a Scottish Charitable Incorporated Organisation, which was formed on 10th February 2021.
CHARITY REGISTRATION NUMBER
$C050764
PRINCIPAL OFFICE
10 Kelso Place Yoker
Glasgow G14 OLL
INDEPENDENT EXAMINER
A & A Accountants 1037 Sauchiehall Street Finnieston GLASGOW G3 71Z
. :
BANKERS
Cooperative Bank 1 Baloon Street Manchester M4 4BE
YOKER RESOURCE CENTRE SCIO TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
3
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TRUSTEES
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
Yoker Resource Centre SCIO is a Scottish Charitable Incorporated Organisation, which was formed on 10" February 2021.
Appointment of Trustees
The Trustees are appointed under the terms of the constitution by the membership. The maximum number of Trustees (excluding for this purpose alternate trustees) is 15, of whom a maximum of one third can be co-opted.
Organisational Structure
The Yoker Resource Centre SCIO is a Scottish Charitable Incorporated Organisation, charity number SC050764, incorporated on 10" February 2021. A Board of Trustees administers the charity. The Board meets regularly and has appointed a Senior Officer to manage the project staff and the day-to-day operations of the charity. To facilitate effective operations the Senior Officer, while ultimately accountable to the Board, has delegated authority for operational matters including service provision, finance and administration.
Risk Management
The Charity Trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks.
The Charity Trustees’ have agreed clear lines of delegation and authority to the Senior Officer including delegated authority for operational matters including service provision, finance and administration.
Key Management Personnel
The Trustees consider the Board of Trustees and the Senior Officer comprise the key management personne! of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis.
Charitable Objectives
The organisation's objectives are: The relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage with a view to improving their condition and quality of life and furtherance thereof by:
-
Providing advocacy, information and other forms of support.
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Promoting and encouraging the training and education of people in developing their skills in order to help them improve their situation.
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Promoting the understanding and awareness of the rights of the individual, as well as their families and carers where relevant, and.
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Encouraging people to involve themselves in all aspects of society and, in particular, in those decisions affecting themselves and their families and carers where relevant through co-operation with the authorities and other agencies.
YOKER RESOURCE CENTRE SCIO
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Strategy and future plans
The Charity’s strategy is, in association with public sector organisations, third sector organisations and private sector organisations, to advance the welfare of local residents.
ACHIEVEMENTS AND PERFORMANCE
Financial Review
The results for the period show income of £386,345 (2024: 415,993) and expenditure of £342,320 (2024: £479,830). The Yoker Resource Centre SCIO madea surplus of £44,024 in the period giving reserves of £211,191 as at 31st March 2025.
Review of the period
Although the SCIO was formed in February 2021, 2024 was its first year of full operational delivery. During the period we were successful in maintaining our core funding from Glasgow City Council and The National Lottery Community Fund. We also received funding from the GCVS Wellbeing Fund. During the period, due to tightening public funding and rising costs, we moved our services to more economic accommodation.
Principal Funding Sources
We are grateful to our principal funding sources during the year, which were Glasgow City Council, The National Lottery Community Fund, and GCVS.
Reserves Policy
The reserves are categorised as unrestricted where the reserves are available to be applied by the Trustees in furtherance of the charity's objectives and restricted which represents the grants received through the Council or the income received from Workingrite which have to be applied in accordance with the funder's requirements. The policy of the charity is to have unrestricted reserves equivalent to three months running costs. Current reserves are considerably lower than this and the Trustees are working to achieve this target.
As at 31 March 2025, unrestricted reserves were £63,909, while restricted reserves amounted to £147,283.
Future Plans
Our funding from Glasgow City Council and The National Lottery Community Fund provide some security at current levels until March 2025/26, and July 2026 respectively. We have also made application to the Glasgow Communities Fund for funding from April 2026 for three years, which has been successful. Future development will focus on partnership working and building and widening the support given to the elderly and disabled through our Time Well Spent programme.
YOKER RESOURCE CENTRE SCIO
5
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner
A resolution to reappoint A & A Accounting as independent examiners will be proposed at the forthcoming AGM.
YOKER RESOURCE CENTRE SCIO
6
FOR THE YEAR ENDED 31 MARCH 2025
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's Memorandum and Articles 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 incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and accounting estimates that are reasonable and prudent;
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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 the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's Memorandum and Articles. 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.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
INDEPENDENT EXAMINERS REPORT
7
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner's Report to the Trustees of Yoker Resource Centre SCIO
| report on the accounts of the charity for the period ended 31st March 2025, which are set out on pages8 to 15.
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 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The Trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply.
It is my responsibilty to examine the accounts 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 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 | do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and reporting by Charites preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1st April 2005 which is referred to in the extant regulations but has now been withdrawn.
| understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention:
(a) which gives me reasonable cause to believe that in any material respect the requirments;
(i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
(ii) to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
have been met or
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
albcs A&A Accounting 1037 Sauchiehall Street Finnieston
GLASGOW G3 7TZ
Date:
YOKER RESOURCE CENTRE SCIO
8
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total Funds | Total Funds | ||
|---|---|---|---|---|---|
| Notes | Funds | Funds | 2025 | 2024 | |
| £ | £ | iz: | £ | ||
| Income | |||||
| Donations and Legacies | 2 | - | 325,604 | 325,604 | 310,924 |
| Charitable Activities | S | 60,741 | - | 60,741 | 105,069 |
| Total Incoming Resources | 60,741 | 325,604 | 386,345 | 415,993 | |
| Resources Expended | |||||
| Costs ofgenerating funds: | |||||
| Core Services | 4 | 14,782 | 541 | 15,323 | 40,717 |
| CharitableActivities | 4 | 95,506 | 231,492 | 326,998 | 439,113 |
| Total Resources Expended | 110,288 | 232,033 | 342,321 | 479,830 | |
| Net incoming/(outgoing) resources and net | |||||
| movements in fundsforyear | (49,547) | 93,571 | 44,024 | (63,837) | |
| Transfers betweenfunds | 6,250 | (6,250) | - | - | |
| Reconciliation offunds | |||||
| Total Funds brought forward | 107,207 | 59,960 | 167,167 | 231,003 | |
| Totalfundscarriedforward | 63,910 | 147,281 | 211,191 | 167,166 |
The notes on pages 10 to 15 form part of these financial statements.
YOKER RESOURCE CENTRE SCIO
9
STATEMENT OF FINANCIAL POSITION
FOR THE YEAR ENDED 31 MARCH 2025
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----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Notes|Unrestricted|Restricted|Total|Funds|Total|Funds|
|Funds|Funds|2025|2024|
|Fixed assets|“e|£|£|E|
|Tangible|assets|8|50,380|-|50,380|52,374|
|Investments|
|Total Fixed Assets|50,380|-|50,380|52,374|
|Current|assets|
|Stock|-|-|-|
|Debtors|9|6,051|7,208|13,259|19,765|
|Cash|at|bank and|in|hand|25,779|146,242|172,031|144,053|
|Total|Current Assets|31,830|153,450|185,290|163,818|
|Liabilities|
|Creditors|falling|due|within|
|one|year|10|(18,301)|(6,176)|(24,477)|(49,026)|
|(18,301)|(6,176)|(24,477)|(49,026)|
|Total|assets|less|current|liabilities|63,909|147,274|211,192|167,166|
|Creditors:|Amounts|falling|
|due|after|more|than|one|year|-|-|-|-|
|Net|assets|63,910|147,274|211,192|167,166|
|The|funds|of the|charity:|
|Endowment|funds|
|-Permanent|endownment|-|-|-|-|
|-Expendable|endowment|-|-|-|-|
|Unrestricted|income|funds|12|63,910|-|63,920|59,960|
|Restricted|income|funds|12|-|147,281|147,271|107,206|
|Total|charity funds|63,910|147,281|211,191|167,166|
|Approved by the Trusteesm7. signed on their behalf by:|
----- End of picture text -----
The notes on pages 10 to 15 form part of these financial statements.
YOKER RESOURCE CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS
10
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FOR THE YEAR ENDED 31 MARCH 2025
- 1 ACCOUNTING POLICIES
Statutory information
Yoker Resource Centre SCIO is a Scottish Charitable Incorporated Organisation and is registered with OSCR, Charity Number SC050764. The Registered Office (and principal place of business) is 10 Kelso Place, Yoker, Glasgow, G14 OLL
Basis of preparation and Statement of Compliance
The basis of
preparation, in line with the Statement of Recommended Practice (SORP), is merger accounting. The transactions for the Yoker Resource Centre and the Yoker Resource Centre SCIO are merged together to produce the final accounts.
This process has been adopted because.
-
the beneficiaries of the charity have not changed.
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the purposes for which funds are held have not changed and.
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the charity trustees have not changed.
Going Concern
The Trustees are obliged to consider the appropriateness of the going concern assumption when preparing the financial statements. The Yoker Resource Centre SCIO applied for, and was awarded, funding from Glasgow Communities Fund to the 31st of March 2026, and from the National Lottery until July 2026. This gives some certainty of funding going forward. The organisation has also submitted a further bid to Glasgow City Council designed to cover the period from April 2026 to March 2029, which has been successful. Further disclosure regarding the Trustees’ assumptions and decisions taken thus far are detailed in the Trustees’ Report. Consequently, the Trustees believe that there are no material uncertainties affecting the charity's ability to continue as a going concern and, accordingly, the financial statements are prepared on a going concern basis.
Fund accounting
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees’ discretion to apply the fund.
Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations
Donations are recognised when the charity has evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Entitlement usually arises immediately upon receipt, however, in the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Grants receivable
Income from government and other grants, whether ‘capital’ or 'revenue’ in nature, are recognised when the charity has unconditional entitlement to the funds, it is probable that the income will be received, the amount can be measured reliably. Unconditional entitlement will be achieved once any performance or other conditions attached to the grants have been met, or fulfilment of those conditions is wholly within the control of the charity. Whereand includedperformanceon the balanceconditionssheet areasattacheddeferredto incomethe grantto andbe released.are yet to be met, the income is recognised asa liability
11
: .
YOKER RESOURCE CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 ACCOUNTING POLICIES (Cont.d)
Income from charitable activities
Income from charitable activities includes income eamed both from the supply of goods or services under contractual arrangements and from performance-related grants which have conditions that specify the provision of particular goods or services to be provided by the charity. Income from charitable activities is recognised as earned (as the related goods or services are provided).
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 settlement will be required and the amount of the obligation can be measured or estimated reliably.
Liabilities are measured on recognition at historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. All expenditure is accounted for on an accrual's basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
Expenditure on charitable activities
Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. The costs of charitable activities presented in the Statement of Financial Activities includes the costs of both direct service provision and the payments of grant awards if applicable
Governance costs
Governance costs (which are included as a component of support costs in accordance with SORP) comprise all costs involving the public accountability of the charity and its compliance with regulation and - good practice. These costs include those related to constitutional and statutory requirements, external scrutiny (audit or independent examination), strategic management, and other legal and professional fees.
Activity based reporting
To comply fully with the Statement of Recommended Practice would require income and expenditure to be reported by activity. The Trustees are of the opinion that the activities of the charity are inter-linked, therefore this would be impractical to calculate and would provide no additional benefit to the users of these financial statements. Therefore, no further analysis of income and expenditure is provided within these financial statements.
Tangible Fixed Assets
Vehicles are depreciated at 25% reducing balance per annum. Fixtures and fittings are not capitalised but are written off in the year of purchase.
Debtors
Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
YOKER RESOURCE CENTRE SCIO
12
NOTES TO THE FINANCIAL STATEMENTS
: .
FOR THE YEAR ENDED 31 MARCH 2025
- 1 ACCOUNTING POLICIES (Cont.d)
Pension Auto Enrolment
The Yoker Resource Centre and the Yoker Community Campus Development Company currently operates a pension scheme under the government's auto enrolment initiative. This scheme is a defined contribution scheme with the current levels of contribution being 5% for employees and 3% for employers. All premiums due have been paid for the year.
Judgements and estimates
In preparing the financial statements, the Trustees are required to make estimates and assumptions which affect reported income, expenses, assets, and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates. The Trustees are satisfied that the accounting policies are appropriate and applied consistently.
Taxation
| Taxation | |||||
|---|---|---|---|---|---|
| No taxation is provided foras all the income ofthe SCIOs' 466 to493 ofthe Corporation Tax Act2010 (CTA 2010) |
activities fall within the exemptions ofsections | ||||
| 2. | VOLUNTARY INCOME | ||||
| Yoker Resource Centre | Unrestricted Funds |
Restricted Funds |
Total 2025 |
Total 2024 |
|
| £ | 3 | £ | £ | ||
| GlasgowCommunities Fund Glasgow City Council AreaGrants GCVSWellbeing Fund |
- - - |
84,999 57,596 10,332 |
84,999 57,596 10,332 |
57,596 - - |
|
| Area Partnership Total |
- - |
3,000 155,927 |
3,000 155,927 |
= 57,596 |
|
| YokerCommunityCampus DevelopmentCompany | |||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| GlasgowCommunities Fund Scottish Government Other GlasgowCity Council AreaGrants GCVSWellbeing Fund Total |
- - - - - - |
44,514 13,498 - 111,665 - 169,677 |
44,514 13,498 - 111,665 - 169,677 |
111,665 9,740 35,395 7,500 89,028 253,328 |
|
| Total Donationsand Legacies | - | 325,604 | 325,604 | 310,924 | |
| 3. | INCOMING RESOURCES FROM CHARITABLE ACTIVITIES | ||||
| YokerResource Centre | |||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| Income | £ | = | £ | £ | |
| CharitableActivities | 35,680 | - | 35,680 | 65,357 | |
| Total ResourceCentre | 35,680 | - | 35,680 | 65,357 | |
| YokerCommunity Campus DevelopmentCompany | |||||
| Unrestricted | Restricted | Total | Total | ||
| income | Funds £ |
Funds £ |
2025 £ |
2024 £ |
|
| CharitableActivities | 25,061 | - | 25,061 | 39,712 | |
| Total YokerCommunity Campus | 25,061 | - | 25,061 | 39,712 | |
| Grandtotal | 60,741 | - | 60,741 | 105,069 |
- INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
YOKER RESOURCE CENTRE SCIO
13
NOTES TO THE FINANCIAL STATEMENTS
‘
FOR THE YEAR ENDED 31 MARCH 2025
- ANALYSIS OF TOTAL RESOURCES EXPENDED
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|||||||||
|---|---|---|---|---|---|---|---|
|Yoker|Resource|Centre|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|2025|2024|
|Direct costs|£|£|£|£|
|Core|services|5,267|541|5,808|-|
|Other|Services|500|500|-|
|Total|Direct|Costs|5,767|541|6,308|-|
|Charitable|Expenditure|
|Advertising|=|=|
|Staff|Costs|8,254|52,992|61,246|45,690|
|Rent|&|Rates|4,513|5,500|10,013|5,500|
|Heat &|Light|2,808|4,000|6,808|-|
|Motor Expenses|70|4,881|4,951|4,995|
|Kelso|Place|5,826|3,000|8,826|
|Printing,|Postage &|Stationery|606|606|-|
|ICT,|telephone|&|software|2|1,867|3,639|-|
|Legal|&|Professional|Fees|1,206|1,814|3,020|814|
|Equipment|purchase|&|rental|5/5|-|575|-|
|Repairs|and|Renewals|1,484|1,484|-|
|Cleaning|1,409|1,409|-|
|Bank|Charges|39|39|-|
|Depreciation|1,994|1,994|-|
|Insurance|5,499|2,597|8,096|597|
|Sundry|891|891|-|
|Total|36,946|76,651|113,597|57,596|
|Total Yoker Resource Centre Yoker Resource Centre Centre|42,713|77,192|119,905|57,596|
----- End of picture text -----
Total Yoker Resource Centre Yoker Resource Centre Centre
Yoker Community Campus Development Company
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|2025|2024|
|Direct costs|£|£|£|£|
|Core|services|9,015|-|9,015|12,048|
|Other Services|-|-|-|28,544|
|Activities|-|-|-|125|
|Total|Direct Costs|9,015|-|9,015|40,717|
|Charitable|Expenditure|
|Staff Costs|13,640|110,329|123,969|210,348|
|Rent &|Rates|3,685|3,000|6,685|21,553|
|Heat &|Light|26,140|18,403|44,543|77,565|
|Motor Expenses|-|Si7|317|6,611|
|Printing,|Postage|&|Stationery|413|5,977|6,390|8,005|
|ICT,|telephone|&|software|3,308|35|3,343|7,260|
|Legal|&|Professional|Fees|4,460|1,080|5,540|46,738|
|Equipment purchase &|rental|-|-|575|-|575|9,240|
|Repairs and|Renewals|2,867|8,458|11,325|26,990|
|Cleaning|327|730|1,057|1,453|
|Bank Charges|-|-|-|210|
|Depreciation|-|-|-|2,193|
|Subscriptions|874|100|974|4,118|
|Staff training|-|87|87|-|
|Insurance|2,582|6,900|9,482|15,671|
|Sundry|264|-|264|1,158|
|Total|Yoker Community|Campus|58,560|154,841|213,401|439,113|
|Total|67,575|154,841|222,416|479,830|
----- End of picture text -----
YOKER RESOURCE CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS
14
FOR THE YEAR ENDED 31 MARCH 2025
- SURPLUS FOR THE YEAR
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||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|This|is|stated|after|charging:|£|£|
|Depreciation|of tangible|fixed|assets:|
|-|owned|by|the|charity|1,994|2,193|
|Independent|examination|fee|1,080|1,800|
|Pension|costs|a|=|
|2025|2024|
|Trustees|received|benefits|in|kind|amounting|to;|
|During|the|year the trustees|received|reimbursement|of expenses|of;|
|6.|STAFF|COSTS AND|KEY MANAGEMENT PERSONNEL|
|£|£|
|Salaries|178,015|96,093|
|Social|Security|Costs|1,776|7,403|
|Pensions|2,400|904|
|185,215|104,400|
|7.|TRUSTEES'|RENUMERATION|
|2025|2024|
|£|£|
|Aggregate|emoluments|-|-|
|8.|TANGIBLE|FIXED ASSETS|
|Motor|
|Property|Vehicles|2025|2024|
|£|£|£|
|Cost|
|As|at|1st April|2025|90,000|13,745|103,745|103,745|
|Additions|-|-|-|-|
|Surplus|on|revaluation|-|-|
|Disposals|-|-|-|-|
|As at 31st March|2025|90,000|13,745|103,745|103,745|
|Depreciation|
|As|at|ist April|2025|40,200|11,171|SUSht|49,178|:|
|Charge for the|Period|-|1,994|1,994|2,193|
|Surplus|on|revaluation|-|-|
|On|disposals|-|-|-|
|As|at 31st|March|2025|40,200|13,165|53,365|51,371|
|Net|book|value|
|As|at 31st|March|2025|49,800|580|50,380|52,374|
|As|at|1st April|2025|49,800|2,574|52,374|54,567|
----- End of picture text -----
YOKER RESOURCE CENTRE SCIO
15
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
:
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||||||||||
|---|---|---|---|---|---|---|---|---|
|9.|Debtors|2025|2024|
|£|£|
|Trade|debtors|=|=|
|Amounts|owed|by|group|undertakings|and|
|undertakings|in|which|the company|has|a|
|participating|interest|=|=|
|Other debtors|13,259|19,765|
|13,259|19,765|
|Amounts|due|after more than|one|year|included|above|=|=|
|10.|Creditors:|amounts|falling|due|within|one year|
|£|£|
|Bank|loans|and|overdrafts|=|=|
|Obligations|under|finance|lease|and|hire|purchase|contracts|
|Trade|creditors|24,477|46,897|
|Other taxes|and|social|security|costs|-|2,129|
|Other creditors|=|oo|
|24,477|49,026|
|11.|Analysis|of|net assets|between|funds|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|2025|2024|
|Fixed|Assets|50,380|-|50,380|52,374|
|Current Assets|29,300|155,990|185,290|163,818|
|Current|Liabilities|(922)|(23,555)|(24,477)|(49,026)|
|Total|Net Assets|78,758|132,435|211,192|167,166|
|12.|Statement of funds|Brought|Incoming|Transfers|Resources|Fund|
|forward|resources|expended|clfwd|
|Restricted|funds|59,960|325,604|(6,260)|(232,033)|147,271|
|Unrestricted|general|funds|107,206|60,741|6,260|(110,288)|63,920|
|Total|of funds|167,166|386,345|-|(342,321)|211,191|
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