REGISTERED CHARITY NUMBER: SC051006
Re
ort of the Trustees and
Financial Statements for the Year Ended 31 March 2025
for
Mount Vernon Communi
Hall SCIO
Rennie Smith & Co
Chartered Accountants
1160 Tollcross Road
Glasgow
G32 8HE

Mount Vernon Communlt Hall SCIO
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Indépendent Examlnarfs Report
Statement of Financial Actlvltles
Balance Sheet
Notes to the Flnanclal Statements
6 to 11
Detailed Statem8nt of Flnanclal Actlvltle8
12 to 13

Mount Vernon Communi
Hall SCIO
Re
ort of the Trustees
for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025.
The trustees have adopted the provisions of 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 REVIEW
Financial review
The movement of the financial activity is disclosed in the SOFA at page 4 of the accounts.The movement in cash
and cash equivalents is disclosed in the statement of cash flow ai page 11 to the accounts. As clisclosed in that
slatement, the balance of cash and cash equivalents as al the balance sheet cfate was £67,277. This represents
an increase in cash and cash equivalents of £3.346 largely due to a reduction in repair expenditure.
Prlnclpal funding sources
In addition to letting income for use of the hall, the charities principal funding source is in the form of grants
received from Glasgow City Council and other providers. The revenue grant received from Glasgow City Council
during the year was £21,000.
Reserves policy
The general fund represents the unrestricted fund arising from operating actlvities. It also represents the free
reserves of the committee. The committee have examined the requirements to maintain free reserves and have
concluded that around 6 months of normal operating expenditure is adequate for ordinary operating
requirements. The general fund is currently in excess of that level.
Risk management
The management committee have assessed the major rlsks to which the charity is exposed. In particular, those
relating to the operations and finances of the charity, and is satisfied that systems are in place to mitigate the
exposure to the major risks.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Governance
The committee consists of representatives of the user organisations and interested local residents elected
annually at the Annual General Meeting. There shall be office bearers, being the chair person,
secrelary,treasurer, letting secrelary together with 2 representatives from each of the two user organisations. The
members of the committee shall determine the method of selection of office bearers and each member of the
committee has one vote.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC051006
Prlnclpal address
Mount Vernon Hall
Kenmuir Avenue
Mount Vernon
Glasgow
G32 8HE
Page 1

Mount Vernon Communi
ci
Re
ortof
h T ste68
for the Year Ended 31 Ma
h20
Ind•pondont Examlner
Rennie Smith & Co
Chartered AcGountants
1160 Tollcross Road
Glasgow
G32 8HE
STATEMENT OF TRUSTEES RESPONSIBILITIES
The members are responsible for preparing the management committee's Annual Report and the financial
statements in accordance w¢th applicable law and the Financial Reporting Stsndards applicable in th United
Kingdom {FRS 102).
Approved by order of the board of truste88 on .
a....9.....￿,&fj..... and signed on Its behalf by..
Page 2

Mount Vernon Communlt Hall SCIO
Statement of Flnancial Actlvities
for the Year Ended 31 March 2025
2025
Total
funds
2024
Total
funds
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
30,104
21,001
51,105
63,022
Charitable activities
Ch8ritable activity
46,738
46,738
45,143
Total
76,842
21,001
97,843
108,165
EXPENDITURE ON
fund raising
15,280
21,522
36,802
16,878
Charltable activitles
Charitable activity
33,431
33,431
35,576
Hall management expenses
41,058
41,058
98,431
Total
89,769
21,522
111.291
150,885
NET INCOMEI(EXPENDITURE)
(12,927)
(521)
(13,448)
(42,720)
RECONCILIATION OF FUNDS
Total funds brought forward
159,385
7,245
166.630
209,350
TOTAL FUNDS CARRIED FORWARD
146,458
6,724
153,182
166,630
The notes form part of these financial statements
Page 4

Mount Vernon Communit Hall SCIO
Balance Sheet
31 March 2025
2025
Tolal
funds
2024
Total
funds
Unrestricied
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
73,362
73,362
89,947
CURRENT ASSETS
Debtors
Cash at bank and in hand
15,360
60,554
15,360
67,278
17.170
63.932
6,724
75,914
6,724
82,638
81,102
CREDITORS
Amounts falling due within one year
(2,818)
(2,818)
(4.419)
NET CURRENT ASSETS
73,096
6,724
79,820
76.683
TOTAL ASSETS LESS CURRENT
LIABILITIES
146,458
6,724
153,182
166.630
NET ASSETS
146,458
6,724
153,182
166.630
FUNDS
Unrestrlcted funds
Reslrlcted funds
146,458
6,724
159.385
7,245
TOTAL FUNDS
153,182
166,630
were approved by tho Board of Trustees and authorised for Issue on
nd were Signed on its behalf by..
The notes ft)mi part of these financial statements
Page 5

Mount Vernon Communit Hall SCIO
Not85 to the Flnancial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basls of preparing the financial statements
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) 'Accounling 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.
Critical accountlng Judgements and key sources of estlmatlon uncertalnty
In preparing the financial statements the trustees have made the following judgements
Tangible fixed assets
Tangible fixed assets ar8 depr8ciated over their useful lives takSng into account residual values, where
appropriate. The actual lives of the assets and residual values are assessed annually and may vary
depending on a number of factors.ln re-assessing asset lives, factors such as technology Innovation and
maintenance programmes are taken into account. Residual value assessments consider issues such as
future market conditions, remaining life of the asset and projected disposal values.
Income
All income is recognised in the Statement of Financial Aclivities once the Charity has entitlement to the
funds, it 15 probable that the income wlll be received and the amount can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing
the charity to Ihat 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 thal aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings Ihey have been allocated to activities on a
basis consistent with the use of resources.
Flnanclal Instruments
The charity only enters into basic financial instrument transactlons that result in the recognition of financial
assels and liabililies like trade and other debtors, creditors and cash at bank.cash at bank i represented
by deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Fund structure
Unrestricted funds comprise accumulated surpluses or deficits on general funds and they are available for
use at the discretion of the trustees in the furtherance of the objectives.
Reslricled funds are created when funds are received for a particular purpose, the use of which is
restricted to the area or purpose. Where restricted funds are received in respect of capitsl expenditure the
funds are transferred to the unrestricted fund as that expenditure is incurred.
Tangible fixed assets
DepreGiation is provided at the followin9 annual rates in order to write off each asset OV8r its estimated
useful life.
Plant and machinery
25 % on reducing balance and 10 % on cosl
Taxation
The charity is exempt from tax on its charitsble activities.
Page 6
continued...

Mount Vernon Cornmunit Hall SCIO
Notes to the Financial Statements - contlnued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Pension costs and other post-retlrement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charitls
pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
FUND RAISING
Investment management costs
2025
2024
Staff costs
22,245
3,027
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other banefits 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 for the year ended
31 March 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
21.089
41,933
63,022
Charltable actlvitles
Charitable activily
45,143
45,143
Total
66,232
41,933
108,165
EXPENDITURE ON
fund raising
12,181
4,697
16,878
Charitable activities
Charitable activity
35,576
35,576
Hall management expenses
56,497
41,934
98,431
Total
104,254
46,631
150,885
NET INCOMEI{EXPENDITURE
(38,022)
{4,698)
(42,720)
RECONCILIATION OF FUNDS
Total funds brought forward
197.407
11.943
209,350
Page 7
continued...

Mount Vernon Communit Hall SCIO
Notes to the Financial Statemènts - continued
for the Year Ended 31 March 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES . contlnued
Unrestricted
Restricted
fund
fund
Total
funds
TOTAL FUNDS CARRIED FORWARD
159.385
7,245
166,630
TANGIBLE FIXED ASSETS
Improvements
to
property
Fixtures
and
fittings
Plant and
machinery
Computer
equipment
Totals
COST
At 1 April 2024
Additions
138,949
12,194
114.090
8,072
3,274
39
264,385
12,233
At 31 March 2025
151,143
114,090
8,072
3,313
276,618
DEPRECIATION
At 1 April 2024
Charge for year
103,771
15,115
62,592
12,875
5,727
587
2,348
241
174,438
28,818
At 31 March 2025
118,886
75,467
6,314
2,589
203,256
NET BOOK VALUE
At 31 March 2025
32,257
38.623
1,758
724
73,362
At 31 March 2024
35,178
51,498
2,345
926
89.947
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Other debtors
Prepayments
13,032
1,505
823
12,875
4,295
15,360
17,170
Page 8
continued...

Mount Vernon Communit Hall SCIO
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2025
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Taxation and social security
1.937
881
4,363
56
2,818
4,419
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestrlcted funds
General fund
159,385
(12.927)
146,458
Restrlcted funds
Restricted fund
7,245
(521)
6,724
TOTAL FUNDS
166,630
{13,448}
153,182
Nel movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
76.842
(89,769)
(12,927)
Restricted funds
Restricted fund
21,001
(21,522)
{521)
TOTAL FUNDS
97,843
(111,291>
(13,448)
Comparatlves for movement In funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrlcted funds
General fund
197,407
(38,022)
159,385
Restricted funds
Restricted fund
11,943
(4,698)
7.245
TOTAL FUNDS
209,350
(42,720)
166,630
Page 9
continued...

Mount Vernon Communi
Hall SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
66,232
(104,254)
(38,022)
Restrlcted funds
Restricted fund
41,933
146,631)
(4,698)
TOTAL FUNDS
108,165
{150.885)
(42,720)
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
197,407
(50,949)
146,458
RestrlGtgd funds
Restricted fund
11,943
(5,219)
6,724
TOTAL FUNDS
209,350
{56,168)
153.182
A current year 12 months and prior year 12 months combined net movement in funds, included In the
above are as follows:
Incomlng
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
143,074
(194,023)
(50,949)
Restricted funds
Restricted fund
62,934
(68,153)
(5,219)
TOTAL FUNDS
206,008
{262,176)
(56,168)
Page 10
continued...

Mount Vernon Communi
Hall SCIO
Notes to the Flnanclal Statements - continued
for the Year Ended 31 March 2025
RELATED PARTY DISCLOSURES
There were no related party transactSons for the year ended 31 March 2025.
10. STATEMENT OF CASH FLOW
2025
Restricted
2025
Unrestricted
2025
Total
2024
Total
Net movement in funds per SOFA
(521 )
{12,927)
(13,448)
{42,719)
Depreciation charges
(Increase}Idecrease in WIP
I Increase}Idecrease in debtors
Increasel(decrease in creditors
Proceeds from sale of tangible fixed
asset
Expenditure on tangible fixed assets
28,818
28,818
32,151
1,810
(1601)
1,810
(1601)
(1,448 )
2,730
{12,233)
(12,233)
{5,862 )
Net cash (used)Iprovided by operating
activities
(521 )
3,867
3,346
(15,148 )
Cash and cash equSvalents at beginning
of
year
7.245
56,686
63,931
79,079
Cash and cash equivalents at end of
year
6,724
60,553
67.277
63,931
Page11

Mount Vernon Communi
Hall SCIO
Detalled Statement of Financlal ActlvStles
for the Year Ended 31 March 2025
2025
2024
INCOME AND ENDOWMENTS
Donations and legacies
Revenue grant - Glasgow City
Other grants
Landtrust grant
21.000
30,105
27.934
88
35,000
51,105
63.022
Charltable activities
Hall income
Other generated income
34,021
12,717
39,516
5.627
46.738
45,143
Total Incomlng resources
97.843
108,165
EXPENDITURE
Other tradlng actlvltles
Events and promotions
Youth club
Cycle training
Art class
Tuck shop
2,187
8,833
947
1,068
1,411
1.958
9,801
297
852
943
14,446
13,851
Investment management costs
Wages
Social security
Pensions
21,832
2,901
86
40
413
22,245
3,027
Charitable actlvltles
Community garden
Woodland path
Station adoption
Advertising
Improvements to property
Plant and machinery
Fixtures and fittings
Computer equipment
740
1,210
196
303
133
100
13,895
17,166
781
309
15,114
12,875
586
241
30,962
32.687
This page does not form part of the statutory financial statements
Page 12

Mount Vernon Communi
Hall SCIO
Detailed Statement of Flnanclal Activities
for the Year Ended 31 March 2025
2025
2024
Charitable activitles
Hall management expenses
Rates and water
Insurance
Repairs and cleaning
Gas and electric
Telephone
3,703
532
16,703
19,776
344
2.067
439
82,586
12,952
387
41,058
98.431
Support costs
Other
Subscriptions
Sundry expenses
Accountancy
Postage and ststionery
Travel costs
1,015
597
642
326
1,180
770
558
367
14
2,580
2,889
Total resources expended
111,291
150,885
Net expendlture
(13,4481
(42,720>
This page does not form part of the statutory financial statements
Page13

Inde
endent Examiner's Re
ort to the Trustees of
Mount Vernon Communit Hall SCIO
I report on the accounts for the year ended 31 March 2025 set out on pages four to eleven.
Re8pectlve responslbllltle8 of trustees and examlner
The charity's trustees are responsible for the preparation of the accounts In accord8nce with the terms of the
Charilies and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006
(as amended). The charivs trustees consider that the audil reqU1￿ment 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
4411){c) of the Act and to stsle whether particular matters have come to my attention.
Ba51s of the independent examSner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland)
Regulations 2006. An examination indudes 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 truslees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do
nol express an audit opinion on the view given by the accounts.
Independ8nt examinerfs 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 respecl, the requirements
to keep accounting records in accordance with Section 44(1 }{a> of the 2005 AGI and Regul8tion 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, attenlion should be drawn In order to enable a proper understanding of the
accounts to be reached.
Rennie Smith & Co
Chartered AGcount8nts
1160 Tollcross Road
Glasgow
G32 8HE
Date..
Page 3