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 a￿allging welfare rights advi¢¢ if Tequired, and
in encourdging and escorting them to participate in V￿louS activities at the day centre.
Glasgow Community Fund (GCF) Glasgow City Councll
Th¢ organisation was awarded fi￿dIng 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 pU￿oses, 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 f￿anCIal 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 a￿ngIng
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 ba￿llers. 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 GI￿g0w.
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 ex￿nination, 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 C￿E 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 fi￿d
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 f￿ancial statements
Page 14