REGISTERED CHARTTY NUMBER: SC051481 Report of the Trustees and UnaudAted Financial Statements for the Year Ended 31 March 2025 for ASRA SCIO The Kelvin Partnership Ltd Chartered Accolintants The Cooper Building 505 Great Western Road Glasgow G128HN
ASRA SCIO Contents of the Financial Statements for the Year Ended 31 Marcb 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10 to 13 Detailed Statement of Financial Activities 14
ASRA SCIO Report 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. Th¢ trnstees 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 Én the UK and Republic of Ir¢land (FRS 102) (effective l January 2019), OBJECTIVES AND ACTIVITIES Objectives and aims To relieve the needs of the older and disabled people, their carers and families from diverse communities, by providing, or assisting in the provision of facilities, in thc interest of social welfare, the provision of recreational facilities, or the Orgallisation of recreational activities for recreational and other leisure-time occupation in an effort to improve the aforeinentioned communities, conditions of life. The promotion of religious or racial harmony ACHIEVEMENTS AND PERFORIVIANCE Review of the year The year 2024-25 has been a year of gradual transition in the provision of activities and support from ASRA to ASRA SCIO. This transition is scheduled to be completed by 31 March 2026. ASRA SCIO continued providing its versatile service for Old and disabled people, their carers and families who suffer inequality and sockal exclusion due to protected cliaracteristics such as age, disability, rac¢, religion or belief and other social, cultllral and language barTi¢rs tn a culturally sensitive environment. Daily daycare programmes that included ongoing support and training activities continued to improve the target con]munities' physical and mental wellbeillg and empower them to live inforEn¢d, inclusive lives. The service targets peoplc living in Isolation, either suffering or being at potential risk of (kveloping physical andlor mental deteri012tion, and by offering them need-led support, reduce their Isolation and help them make infonned choices for healthy and proactive lifestyles. Th¢ following are some of our achievements: Outreach and Befriending Service In addition to a daycare programme, the Project continued to offer limited outreacb and befriending services that focused on older and frail pcople and theii" carer5 in Glasgow. The service included visiting older and frail members who were housebound/isolated in their homes and offering one-to-one bcfiiending suppo making phone calls on their behalf to arrange appointments, assisting with shopping, and ensuring they We safe in their homes. Furthermore, they were assisted in aallging welfare rights advi¢¢ if Tequired, and in encourdging and escorting them to participate in VlouS activities at the day centre. Glasgow Community Fund (GCF) Glasgow City Councll Th¢ organisation was awarded fidIng from the Glasgow Community Fund for three years, 2023-24, 2024-25 and 2025-26, to deliver its ASRA-CarÈng and Empowering Communities project. The funding assisted the Project in cmbracing its key pUoses, such as. The advancetnent of active citizenship The promotion of equality and diversity The advaiicement of health & wellbeing The advancement of education and training opportunities The alleviation of povety and social exclusion Page I
ASRA SCIO Report of the Trustees for the Year Ended 31 March 2025 Providing sustsinable ¢ommunity-led support services and a rangc of activities empowered vulnerable communities to tackle baTTl's such as language, deprivation, inequality, and Isolation, with increased self-confidence and improved quality of life. It promoted regll1 access to support, welfare rights, and money advice, enabling thein to develop the fmancial capability and capacity to tackle poverty. By providing a range of leisure and healthcare activities, the Project enhanced people's capacity to take control of their lives, make infom)ed choices for healthy living, and improve their physical and mental wellbeing. The service included access to lifelong learning and training programmes such as IT, languages, adult education, sewing, knitting, and art. It assisted the Project in bringing diverse communtties closer together and promoting harn)oiiy and respect among individuals aiid groups from diverse cultures and backgrounds, so that people can sbate their skills and knowledge, enhance their self-esteem, and become more involved in Glasgow's social, economic and cultural life. The Project continued to deliver outcomes for tbe GCF and positively impacfrd health and wellbeing, reducing health inequalities and social Isolation among disadvantaged communities in Glasgow. The feedback received throughout the year was extremely positive. 312 people directly benefited from the ASRA-Caring and Empowering Communitics Project's support programme. The GCF also contiibuted towards funding staff salaries and activities costs, towards core revenue costs, and towards attracting additional funding by using it as match funding. The Robertson Trnst Fund The organisation was awarded the Robertson Trnst Fund for three years, 2023-26. The grant h¢lp¢d continu¢ to fund the Welfare Benefits Advisols salary and sessional costs. The The Project compl¢t¢d its sccond year on 31 Mawh 2025. The provision was directed towards disadvantaged members from minority ethnic communities wbo cxperienced pov¢rty and trauma and needed additional support due to linguistic and cultural barriers. The service was provided on a drop-in. first-come, first-served basis, with pre- atranged appointments available for thos¢ deemed to require more extended sessions, such as completing applications for Attendance Allowance, Personal Independence Payment, or Universal Credit. The welfare rights advisor was assisted by sessional support for intetpreting, as 90 per cent of the service recipients did not have English as their first language. They supported those who needed advice yet were frail, ensuring tbe members, maximum benefit. The sessional worker also supported the members who attended to access a range of health and wellbeing activities provided by the organisation, such as yoga and keep-fit classes, and helped them improve tbeir basic computing skills. That helped the members reduce the devastating impact. beyond immediate flnancial hardship, that pov¢ty can have on their lives. It helped them improve thcir mental wellbeing and reduce social Isolation. The service suppoited members in feeling it was okay to ask for help at any tim¢, and to overcome the stigma of masking physical and emotional pain, and feel stronger and empowered to managc the traumatic experiences they had in thcir lives. The service was provid¢d on a drop-in, first-com¢, first-served basis, with pre-arranged appointments for those deemed to require longer appoAntments, such as completing applications for attendance allowance, personal independence payment, or universal credits. TKie welfare rights advisor was assisted by sessional interpreting support, as 90 per cent of service recipients did not have English as their first languagc. They supported thos¢ who needed advtce but were frail, ensuring the members, maximum benefiL The sessional worker also supported the members who were there to access a range of health and wellbeing activities provided by the organisation, such as yoga and keep fit classes, and supported itnproving their learning of basic computing skills. That helped the members to reduce the Page 2
ASII4 SCIO Report of the Trustees for the Year Ended 31 March 2025 devastating impacL over •id above the immediate fanCIal hardship that povety can have on them. It helped them improve their mental wellbeing and reduce social Isolation. The Project dealt with and provided advic¢ and support in response to approximately 282 inquiries during the year. These included universal credit-uc applications (33), pension credit (34), retirement state pension (26), council tax reduction requests (31), housing benefit (17), employment support allowance-ESA (14), Support with mortgage interest (12), Personal Independence Payment-PIP (21), Attendance allowance-AA (8), Housing applications (14), and other miscellaneous matters sucli as social fun(L Carers allowance, passports and ID cards, driving license renewals, visa and naturalisation enquiries and the blu¢ badge applications (78). In addition to the above, we also contacted the following on behalf of our service uscrs. NHS for hospital and mental health appointments, Podiaty aiid vaccine appointments, and angIng transport service for members who had an operation scheduled. We referred complex and specialis¢d queries to CAB and legal professionals. Short Breaks Funding- Creative Breaks The organisation was awarded a Creative Breaks grant (£25618 over the years 2023-24 and 2024-25) to continue offering the project "Happy Breaks" support activitÈes to 23 old¢r adult carcrs and 23 cared-for during the year. The grant assisted the organisation in funding sessional staff and volunteers, supporting activities for carers and those cared for. and reimbuising part of the running budget. The outcomes of th¢ Project w¢r¢.' I Carers and the people they care for wrll have improved wellbeing I Carers will have more opportunities to enjoy a life outside of their caring role I Carers will feel better supported to sustain their caring role The carers and the people they cared for were assisted in completing pre- and post-project delivery questioi]naires to ascertain how tliey felt at tlie start and end of the ProjecL The feedback received was extremely positiv¢ and encouraging. Together with servic¢ users, the orgaiiisation benefited from creative break funding. The fimding and support receiv¢d from the Short Breaks Fund helped the organisation buildlstrengthen its inanagerial skills, knowledge, and capacity. Budget t¢mplatcs and training in fmancial management helped th¢ Projcct improve its planning and budgeting capacity. It improved the Project's capacity to recruit, train and supervise staff and volunteers to work with vu]nernble people in a Multicultur environment. The organisation consolidated existing partnership work and, through networking, developed n¢w partncrship(s) or links. W¢ are ateful that the short breaks team was aware of the organAsation's challenges related to th ost-of-living crisis. The grant awarded Éncluded an additional 10/0 as unrestricted funds to offset the increased cost of living. Page 3
ASRA SCIO Report of the Trustees for the Year Ended 31 March 2025 Glasgow Community Mental Health and Wellbeing Fund The ProjeLt was awarded £9996 to delivei the Project "Together We Care" dwing the year 2024-25. It SUPPOrted 41 older adults and careT5 agcd 50 to 92 from ME coinmunitics in NW GRasgow who are disadvantaged due to health, culturdl aud linguistic ballers. They were encouraged to participate ia 40 weekly meditationlyoga sessions and an interacttve cafc to help them improve ITlmedia skills, reduc¢ Isolation, strength¢n community connections, and promote lasting wellbeing benefits. The grant complemented and ¢nhanc¢d the actlvfties supported by the Glasgow Community Fund, Single I Widow Women's Group We support the EKTA group of older single women at ASRA, which m¢¢ts every Fiiday. A specially tailored programm¢ of activities is organised, including a Yoga class for women and a vegetarian lunch. It provides them with an opportunity to socialise and combat isolation. The group comprises over 50 members. IT support (fydce-to-face and vIrtUAI) The provision helped members improve their IT skills and feel conncctcd during the lockdown. It included sending and receiving emails, surfing websites. accessing news in various languages, lgarniiig MS Word and Excel, etc. It also helped them build confidence in using technology in their daily lives. In addition, the organisation facilitsted IT and social media training sessions that included Facebook, WhatsApp. and downloading multilingual music. ESOL Support ESOL classcs continucd as an ongoing provision and arc g¢nder sensitive. A volunteer teacher facilitates women-only classes. 15-20 members participated in this weekly learning activity. The Project supported divcrsc coinmunity groups by sharing resources and ststngthening the collaborative approach. The groups included EKTA (Singl¢ Womcn group from BME Communities), Central and W¢st Integration Network, Hemat Gryfe for Women, West Scotland Regional Equality Council (WSREC), aiid Age Scotland. As part of the Project's objectives to bring diverse communities closer and enhance harniony and integration, it organised social and cultural events siich as Eid, Baisakhi, Diwali, and Christmas & New Year. The events are pivotal in developing respect and understsnding of different cultures and their values. and enhancing mutual respecL The Project delivered events in collaboration with Age Scotland. such as the Bollywood Screening Memories Event and Dementia Awaren¢s6 Workshops. The Project also participated in activities organÉsed jointly with Agc Scotland. Central & Wcst Entegration Netwo, WSREC and EKTA. In the end, we would like to offer our sincere thanks to the Glasgow City Council for the Glasgow ComTnunities Fund, Glasgow Health and Social Care Partnership, Inland R¢venuc, Scottish Council for Voluntary Organisations (SCVO), Age Scotlan(L The Robertson Trust, Sharcd Care Scotland and Area Partnerships for their invaluable support. "e offer speci¢11 thai)ks ta the elected members in Northwest GIg0w. for their tremendous support throughout the yLdL. e sincerely thank all our members and service users for their COOP¢Tation and courageous participation in various activities during the challenging, uncertain post-palldemic period. Page 4
ASRA SCIO Report of the Trustces for the Year Ended 31 Mareli 2025 All our staff, volunteers and project inanager deserve enomious thanks for their tremendous coi)tributions and dedicated efforts in developing tlie service and assisting tlie Project in achievin8 tts objectives. STRUCTURE, GOVERNANCE AI¥D MANAGEMENT Governing document The charity is controll¢d by its governing documciit, a deed of trust and constitutes aIi incorporated charity. Application for iiicorporation as a Scottish Cl)aritable Iiicorporated Or&yoiiisatioii (SCIO) was successfully approved by tlie OftTice of ihe Scottish Cliarity Regulator (OSCR) on 10 January 2022. OSCR were satisfied that tlie organisation met the charity test aiid tlie legal reqiiirements for beiiig a SCEO, and entered it in the Scottish Charily Register. It is now an incolyorated body having cliaritable status under tlie Charities and Trustee Investment (Scotland) Act 2005. Tlie details of our charity's enty in the Register are set out as". SCIO'S rcgistered iiame: Cliarity nutnber: Date of registration: ASRA SCIO SC051481 10 January 2022 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC051481 Independent F,xaminer Instittite of Chartered Accountants iii Engl]d and Wales The Kelvin Partnership Ltd Cliartercd Accouiitants Thc Cooper Buildii)g 505 Great Western Road Glasgow G12 8FIN Page 5
ASRA SCIO Report of the Trustees for the Year Ended 31 March 2025 Approved by order of the board of trLigtees on 23 December 2025 and signed on its behalf by: Page 6
Independent Examiner's Report to the Trustees of ASRA SCIO Independent examiner's report to the trustees of ASRA SCIO I report to tbe charity tnistees on my examination of the accounts of ASRA SCIO (tb¢ Trust) for the year ended 31 March 2025. Responslbllltles and basfis of report As tlie charity lrnstees of the Trust you are responsible for th¢ prcparation of the acwunts in accordance with the requirements of the Charities Act 2011 ('die Act,). I report in r¢spcct of my examination of the Trnst's accounts ¢Tled out under Section 145 of the Act and in carrying out iny examination I have followed all applicable Directions given by the Charity Cominission under Section 145(5)(b) of the Act. Independent examiner's statement I have completed my exnination, I confm that no material matters have Come to my attention in conncction with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Trust as required by Scction 130 of the Act. or the accounts do not accord with those records; or the accounts do not comply with th¢ applicable requirements conccrning the forni and ¢ontCDt of accounts set out in thc Charities (Accowits ]d Reports) Regulations 2008 other than any requirement that the accounts give a truc and fair view which is not a matter considered as part of an independent examinatLOn. I have Jio concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Institutc of Chartcrcd Accountants in England and Wales The Kelvin Partnership Ltd Chartered Accountants The Cooper Building 505 Great Westein Road Glasgow G12 8HN 23 December 2025 Page 7
ASRA SCIO Statement of FRDancial Activities for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total nds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 72,602 72,602 2,195 Charitable activities Grant income 22,805 Investsnent income 727 727 Total 73,329 73,329 25,005 EXPENDITURE ON Charitable activities Charitsble Activities 57.576 22,805 80,381 NET INCOME/(EXPENDITURE) 15,753 (22,805) (7,052) 25,005 RECONCILIATION OF FUNDS Total funds brought fonvard 2,200 22,805 25,005 TOTAL FUNDS CARRIED FORWARD 17,953 17,953 25,005 The notes forn] part of these financial statements Page 8
ASRA SCIO Balance Sheet 31 March 2025 31.3.25 Totsl funds 31.3.24 Total funds Unrestricted fund Restricted funds Not¢s CURREi¥rr ASSETS Debtors Cash at bank 306 17,647 306 17,647 25.005 17,953 17,953 25,005 NET CURRENT ASSETS 17,953 17,953 25.005 TOTAL ASSETS LESS CURRENT LIABYLrfiES 17,953 17,953 25,005 NET ASSETS 17,953 17,953 25,005 FUNDS Unrestricfrd funds Restricted funds 2.200 22,805 TOTAL FUNDS 17,953 25,005 The financial statcmeiits were approved by ihe Board of Trustee5 and authorised for issue on 23 December 2025 and wer¢ signed on its behalf by.. The notes fomi pan of these financial stateinents Page 9
ASRA SCIO Notes to the Financial StAtemeiits for tlie Year Ended 31 M&rch 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The fiiiancial statements of the charity, whicli is a public benefit entity uiider FRS 102, have been prepared in accordaiice with tlie Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finaiicial Reporting Staiidard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Fiiiancial Reporting Standard 102 'The Financial Reporting Standard applicable in tlie UK ]d Republic of Ireland, and the Charities Act 2011. Tlie financial statements have been prepared under the historical cost convention. Income All income is r¢cognised in the Statement of Fiiiancial Activities once the charity has entitlement to the fuiids, it is probable that tlie iiicoinc will be received and the ainount can be measured reliably. Expenditure Liabilities are recogiiised as expenditure as soon as tliere is a legal or constructive obligation committing the charity to Iliat expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of th¢ obligation can be measured rcliably. Expenditure is accounted for on an accruals basis and lias been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities oli a basis consistciit with the use of resources. Taxation The charity is exempt froin tax on its charttable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objcctives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wilhin the objects of the charity. Restrictioi)s arise when specified by the donor or when funds are raised for particular restricted purposes. Fiirther explanatioii of the nature and purpose of each fund is included in the notes to the finaiicial statements. Hire purchase and leasing commitments Rentals paid uiider operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of tlie lease. Page 10 continued...
ASIL4 SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 INVESTMENT INCOME 31.3.25 31.3.24 Deposit account intercst 727 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for tbe year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows.. 31.3.25 31.3.24 Staff No employees received emoluments in excess of £60,000. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Prepayments and accrued income 306 MOVEMENf IN FUNDS Net movement Èn funds At 31.3.25 At 1.4.24 Unrestricted funds General find 2,200 15,753 17,953 Restricted funds Short Care Scotland Glasgow Wellbeing Fund 12,809 9,996 (12,809) (9,996) 22,805 (22,805) TOTAL FUNDS 25,005 (7,052) 17,953 Pagell contiiiued...
ASRA SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - contlnued Net movemcnt in fimds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fw]d 73,329 (57,576) 15,753 Restricted funds Short Care Scotland Glasgow Wellbeing Fund (12,809) (9,996) (12,809) (9,996) (22,805) (22,805) TOTAL FUNDS 73,329 (80,381) (7,052) Comparatives for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 2,200 2.200 Rtstricted funds Short CE Scotland Glasgow Wellbeing Fund 12,809 9,996 12,809 9,996 22,805 22,805 TOTAL FUNDS 25.005 25,005 Page 12 continued...
ASRA SCIO Notes to the Financial Statements- eontinued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - condnued Comparative net movement in funds, included in the abov¢ are as follows: Incoming resources Resources expended Mov¢ment in funds Unrestricted funds General fid 2,200 2,200 Restricted funds Sliort Care Scotland Glasgow Wellbeing Fund 12,809 9,996 12,809 9.996 22,805 22,805 TOTAL FUNDS 25,005 25,005 RELATED PARTY DISCLOSURES Therc were no related party transactions for the year elided 31 March 2025. Page 13
ASRA SCIO Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacies Donations 72,602 2,195 Investment income Deposit accowit interest 727 Cbaritable activities Grants 22,805 Total incoming resources 73,329 25,005 EXPENDITURE Charitable activities Wages Other operatillg leases Insurance Telephone Postage and stationery Sundries Membcrships and Subscriptions Provision of Support Services Volunteer Expenses Classes and Workshops Repairs and Maintenance IT and Software Staff training 54,015 12,238 2,280 120 871 627 377 4,679 536 2.087 578 501 241 79,150 Support costs Finance Bank Charges 31 Governance costs Indepcndent Examination 1,200 Total resources expended 80,381 Net (expenditure)lincome (7,052) 25,005 This page does not fonn part of the statutory fancial statements Page 14