Registered Charity Number: SCO51093 Report of theTrustees and ljnaudtted Flnanclalstatementsofthe Year ended 31 December2025 for ori Grld Communlty SCIO Anderson Bookkeeping OftGrid Communlty SCIO Contents of the Flnanclal Statements Forthe Year ended 310ecember 2025 Page Reference and AdThinistratlve Detaits Report ol the Trustees Independent ExamineT'S Report Statemem of FlnanclaIActl￿1leS Statemeffl of Flnanclal Posltion io Notes to the Flnanclal Statements li- Off Grld CommunitySCIO Reference and Admlnlstratl¥e OetalLs Year ended 31 December 2025 Re￿steredCharity Number SCO51093 Reglstereil offlce Clyde Offices 2nd Floor 48West George Street Glasgow G218P Trustees Madelaine Halkett- Chair Catiiona Langford- Finance Joanna Loudon- seCr￿ary WendyWiison-Noirie Kaien Coirle Independent Examlner Douglas Anderson Ander50n Bookkeeping Burnlield House 4a Burnlield Avenue Giffnock Glasgow G46 BankeTS CAF Bank 25 Klngs Hlll Avenue Kings HILI Wesi Maillng Kent ME194JQ offgrid Community Off Grid Community SCIO Trustees, Annual Report January 2025 to Dec 2025 Charity infomiation Off Grid Community SCIO Scottish Charity Number.. SC051093 Website.. www.o rid mm ni cio.or www.facebook.comloffgridcommunity Community Charity Trusteos 1. Madelaine Halkett {Chair) 2. Cationa Langford (Finance) 3. Joanna Loudon (Secretary) 4. Karen Corrie 5. Wendy Wilson-Norrie Objectlves and activities Off Grid Communily SCIO was established to meet the needs of our local community to access OLrtdoor play and leaming, especially those who are neurodivergent. Through personal experience it was clear there was a la¢k of facilrties that help support neurodivergent children and their families. 4.1 The advancoment of edu¢atlon. Various adivity groups aimed improving educational opportunities for neurodivergent hildren and their families Food growing groups to upskill volunteers and led groups Providing a¢¢ess to woodland Spa￿ for local schools for outdoor leaming Collaborating with local High Schools to provide learning opportunities for neurodivergent pupils 4.2 The provision of recreational facilities, or the organlsation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilitles or activities are primarily Intended. Provision of seNices to enable free play and opportunities for social interactions Provision of Food Growing spaces to enable volunteèrs and other groups using the servi¢e access to free produce Providing access to woodland space for local schools for outdoor leaming Providing access to after school service for local primary schools. We have upgraded the outside area of the woodlands with new wire fencing, flower beds, fruit trees and bushes. We are taking a long term strategy and improving biodiversity in the area as well as making it more aesthetically pleasing. Community Structurei governance and management Type of goveming document Constitution Trustee recruitment and appointment Two nèw trustees appointed for 2025.. Madelaine Halkett- February 2025 Wendy Wlson-Norrie - September 2025 Resignations from.. Gillian St8wart- Féb 2025 Carol Heaton - Feb 2025 Rose Chadwid(- Feb 2025 Achievements and performance In 2025 ¥•ve W￿re able to offer the following services with funding from.. Lottèry Fairer Life Chances - £300,Crf)O over 5 years 1st year (June renewal) - £75,000 (restricted) Wrth this funding we have operated.. Community Thr88 Adventure Club s8ssions per week with up to 15 attendee per session Five Tween and Teen groups for up to 12 children per session,. these have been offered to local Primary, High Schools and Children 1st, who have provided additional support staff to enable the children to attend. We start8d a Parent supported group, which ran for 6months. We have updated our website this year using Ihis funding. W8 have a community gardener who has been ensuring the upkeep of the Food Forest and Food Growing Area, supporting some of the groups to learn more about food growing, and providing a drop in session midweek. Robertson Trust- Year 1 & 2 - £10,000 {June renewal) With this unrestricted funding we have been able lo support schools which fall into high deprivation areas offering two sessions per week, supporting up to 18 pupils per week over the full educational year. We have also used part of this funding to cover some Lrtility costs for the service. Adult Community Mental Health and Wellbeing Fund Year 1 (202512026) £11424 (Restricted) To provide access to adults to Food Growing Sessions to improve mental health and wellbeing of the participants. We ran two (2hr} weekly sessions per week. Open to adults who wish to learn or participate in food growing, meet like minded people and improve mental well being, social isolation, access fresh grown produ￿ and redu￿ food miles. East Renfrewshlre Renewable Fund £17884.95 {Restrict8dl - Raised beds and composuaggregates, new door and window in cabin and tree work {Ash dieback removal} Outputs and Impact We have provided ServI￿S for over 400 people to attend the different servI￿s, with the aim to improve mental health and wellbeing, and to engage in leaming new activrties or lrfeskills. We have grown over 80Kg of food within the Food Forest, raised beds and greenhouse. This was distributed to all volunteers, and all onsite groups had access to take what they wanted to use for the groups and to enable participants to take away. We made up produce bags to give to some parents. Feedback examples offgrid Community R has only been to a couple of sessions but honestty the best most inclusive club and he had loved it. Even tlmes of stress he has been supported and safe and its been amazing to have that. Fanlastic, supportive safe space for families. OGC Staff have buili a lovely Telationship with our child and have commented on how much he has progressed and developed since attending. My child was very happy attending and I saw 8ki118 and confidence gfow over time. A wonderful group where he could just be himself wtthout conformlng to socletal expectatlons that would knock him down. A loved AdventUTe club and it was honestly a life saver when she started high school. She was having a lough time, friendships were breaking down and she didn'l understand whal was happening and to come to a safe, inclusive, nurturing club was just amazingl She's also had some health issues, so being able to be herself and work ai her own pace were such a relief for us and her. Without question. Such a supportlve and welcoming communty with a great wealth of knowledge on so many interesting topics. every visrt is a pleasure. Afthough I could only attend for a few weeks, it really helped my confidence and lifted rny mood. Some days il was cold or wet but l always felt I'd been produetive and had a posltlve experience. Thank you to all involved. Have learned a lot about growing things, and enjoyed the banter and community. I now see food a$ medicine and a gateway lo wellbeing. No longer eat processed food and haven'i been ill in years. Connecting back to land, community énd the season$ and eyeles of nature has been hugely beneficial Reduced social isolation ,feel part of the community after stopping employment Volunteers We have an amazing group of volunt88rs who go above and beyond to support Off Grid. Futuro plans With the funding in place for 2026127, we are looking forward to continuing to support the neurodivergent community. working with schools and organisations locally. We have gone through a lot of expansion and changes to the space, and we are looking forward to working with what we have developed for the next year or twol Community Declaration Signed on behaW of the charity truslees.. Print name Designation Tri ie+&a (nhair Dat8 17 111111 ?n?R Off Grld CommunltySCIO Independent Examlner's Report totheTru$tees Yoarended 31 D￿erntser 2025 Independent examlner's reporttothe trustees of Off Grid CommunltySCIO I report to the charitytrustees on my examination ol the accounts otthe comparyforthe year ended 31 Deeernber 2024which cornprbse of Ime Statements ol Financial Actlvitles, Balance Sheet and ieLaled notes. Respecllve responslbllltles of trustees and examlner As Ihe charitys trusiees you are responsible for the pieparatlon of the Ilnanclal statemenis Sn accofdancevthh the terms ol the Charilies and Trustee Investment Iscoliandl Act 2005 and the Charitie5 Accounts (Scotlandl Regulations 2006. The trustees consider that an audit Ss not required forthis year under the Regulatlo 10111 lal to Icl of the 2006 Accounts ReguLations. It is my responsibl￿'tyto examine the accounts as required under Section 44111 Icl of theAct and to state whether panicular matters have come to my attention. Basls ol Independent Examlner's slatement My examinaiion is carrled out In accordance wlth Regukfion 11 of the 2006Accounts Regutstlons. An examlnatlon includes a review of the accounting records kept by the charity and 3 comparison of the £ceounls presented with tho records.11 also Includes consirleration of any unusual iterns of dlsclosuresin the accounts, and seeks explanations fTOrn thetrustee5 conceTning such matter5. The procedures undertaken do not provide all the evldence Ihatwouid be required in an audit, and subsequently I do not express an audit opinion on the view given bythe accounts. Independent Examlnerfs Statement In the course of my examination. no matter has come lo myattention whlch glves me rea50nable ¢ause to believetha In any materlal respectthe requlrements- to keep accounting records in accordance with Section 44111 ol the 2005 Act and Regulation 4 of the 20C6Accounts Regulations * to prepare accounts in accordance with the accounting records and complywilh Reguiaiion 9 of the 20C6Accounts Reguiatlons have been met. Douglas Ander50n Anderson Bookkeeping Burntield House 4a Burnfield Avenue Giffnock Glasgow Anderson Bookkeeping Off Grld CommunltySCIO Statement of FlnanclalA¢tlvltle5 Year ended 31 December 2025 Notes Unrestrieted Restrlcted Fund$ Fund$ Total Funds 31-Dec-24 Income and Endowmentslrom: Charltable aaivities 24,936 121,359 146,295 98,117 Expendtture on: Charitable activities Adminlstrative expense5 9,186 5,612 14,798 74,728 83,914 5,612 89,526 53,389 31,330 84,719 74,728 NE[ INCOME 10,138 46,631 56,769 13,398 Transfers between funds 10,138 46.631 56.769 13.398 RECONCILIATION OF FUNDS Totalfunds brought forward TOTAL FUNDS CARRIED FORWARD 1,616 11,754 26,908 73,539 28,524 85,293 15,126 28,524 Off Grid CommunltySCIO Statement of FlnanclalPosttlon Year ended 31 Decomber2025 Notes Unrestrlcted Re5trlcted Funds Funds Total F￿n￿$ 3111212024 CURRENT ASSETS Debtors Cash at bankand in hand 12.371 E 73.539 £ 85.910 12.371 £ 73.539 £ 85.910 28,822 28.e22 CREDITORS Amounts lalllngdue within oneyear 617 £ 617 11,754 £ 73.539 £ 85,293 28,524 REPRESENTED BY Restricteo reserves Unrestricte(J reserves £ 73,S39 £ 11.754 £ 85,293 26.907 1,617 28,524 The financlal ststementswere approved by the Board of Trustees and authori5ed lor issue on and were $18ned on Its behalf by.. ){ G6-(f Karen Coirie Isep 3. 2026 07.04".2 *11 Karen Corrle- Trustee OttGrld CommunitySCIO Notes toithe Flnanclalstatements FortheYearended31 December2025 I ACCOUNTING POLICIES Ba515 of prepa￿ng1h¢ flnan¢lalstatement5 The Iin2ncialsratements of the charrtable compary. which is a public ertty under FRS102, have been prepared in aecordance wllh the Charlties SORP IFRS1021'A¢euurtlng anLI Reportlng by cha￿lIes-, Statement of Recornmended Pra¢tlce apP￿cable to charities preparingiheir accounts in accordance withthe Financial Reportingstandard 102'The Flnanclal Reporting Standard applicable in the UK and Republlc of Ireland, antj the CompanlesAct20C6. The linanclal statements have been prepared underlh, hlstQTical CO￿ convention. The trustees contlnueto be saJsfled thatthe charlty has adequate resources to contlnue In operaiion lor the next 12 months. Consequently, the trustees consi¢Jer it appropriateto prepare the financial statements on a goingconcef basls. Expendlture Liabitities are reeogni5ed as expenditure as 500ft as there is a legal 0¢ construttlve obligation tommittlnE the ch4rltyto that expenditure. It is probable that a transter ol econornic benefits willbe fequlred In 5ettiernent and the amountof the obligèlion can be measured reliably. Expenditure is accounted lor on an accruats basis ad has been classified under heading5that aggregate all costs related tothat category. Where cost5 cannot be dlrectlyattributed to particulai heading5they have been allocated to activities or basis cons15tent with the use ol iesources. Taxatlon The charlty Is exempt liom taxon Income and galns falllngwlthln sectlon 505 otthe Taxes Act 1988 tothe extent that these are applied to its charitable objects. FundAccountlng Unregtrtcied lunds can be used In accordance wlth the charitable oblectfves atthe dlscretlon ol the tTUStee5. Restrlcted funds can only be used lor parriculaT reslrlcted purposesvAthln the obleu5 Otthe charlty. Restrictions afisewhen specified bylhe dofior or when funds are raised fof parti¢ular restricted purpose: Further explanatlon of the naiure ano purpose of eachljnd Is Included inihe notes ro tbe flnanclal staternent5. Off Grld Communlty SCIO Notesforthe Flnanelal Statement5cont. Forthe Year ended 31 December2025 2 INCOME FROM CHARITABLE ACTIVITIES Unrestrlctsd Restilcted Funds Funds Total 3111212024 Funds Fundraising Adventure Club 410 Grants and awards Rental income Bank imerest 10.100 £ 121,359 £ 131,459 6,000 8,000 287 287 89,672 7,586 449 24.936 £ 121.359 £ 146.295 98,117 3 ANALYSIS OF EXPENDITURE ChaNtable actlvltles". Capilalexpenditure W3ges and salaries Materlals Professional fees £ 20,374 £ 20,374 9,186 £ 45,875 £ 55,(61 6.628 £ 6.628 1.531 £ 1,531 320 £ 320 25.774 9,186 £ 74,728 £ 83,914 25,774 Admlnlstratlve Expen$e$: Van leasing Insurance Telephone Softwarelweb costs Accountancy Payroll fees Professional fees 763 575 526 419 1,451 763 575 526 1.182 290 331 1,294 400 1,008 50 419 1,451 433 685 Bank charges Utility charges her expenses 109 523 129 109 523 129 17 5,612 5,612 5.556 4 TRUSTEES. REMUNERATION AND BENEFITS There were notrustees, remuneration orother benefitsfor theyear ended December 202512024- Nill. Trustee5 expenses There were notrustees, expenses pald lor the year ended 31 December 202512024.. Nill. OttGrld Communlty SCIO Notes forthe Flnanclal Statements cont. Fortheyear ended 310ecembèr 2025 5 DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR 3111212025 3111212024 Prepayments 6 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3111212025 3111212024 Accruals Soclal Securlty costs 138 479 138 160 617 7 RELATED PARTY DISCLOSURE Therewere no related partytransactions lor the year ended 310ecember 202512024.. NIII.