REGISTERED CHARITY NUMBER: SC051582
r Youth Pro
Accountants Plus (Hamllton) Ltd
TIA Accounlants Plus
Statutory Audltor
Unit 1 Cadzow Park
82 Muir Street
Hamimon
ML3 6BJ

ar Youth Pro
Pago
Chairman's Report
R8POrt of the Trustees
2 to 7
Report of the IrKlependent Audilors
8 10 11
statement of Flnanclal Activiti06
12
Balance Sheet
13
Cash Flow Statement
14
Notes to the Cash Flow Statement
15
Notes to the Flnandal Statements
16 to 26
Detailed Statement of Finandal Activities
27 to 28

Youth P
scio
AA
f rth8Y
rEn
2024
As chair UNS year again. l am happy to report thal have had a very successful year in t8rn18 of
providing actmties and a safe spact for the young people of B￿gar, in ￿at has been a period of
great change. l am satisfied ￿ryth the progress being made With the major refurbishm8nt of our
building in B￿gar. and the exciting plans we are currenty making for the future of BYP. Our
sessional workers d8s8Ne credit and praise for their enthusiastic efforts to provide a temporary
space ft>r the young people, whilst our building is being refurbished. and for their efforts to keep In
touch with the young people, and keep the community updated with our plans and progress.
We are appreciative of the financial suprM)rt we have re￿IVed from the grants and donations,
particularfy the main funders for our building refurblshment: The s￿th Lanarkshire Place Based
Investment Programme, th8 SSE Clyde Windfann and Clyde Windfarm Extension Communlty
Funds, th8 Nadara G18nk8rie Windfami Communty Fund. th8 Scottish Govemment Let's Do Net
Zero Community Buildings FurKI. th8 National Lottery Awards for Al Community Fund and the
G8rf18ld Weston F(￿ndati￿. We realise that this is 8 huge vote of confidence In our future a6
charity.
The completion of the major refuffoishment will be a huge improvement on our facillty, and we plan
to increase our service provisK)n. BYP is aiming to recrutt new part-time youth workers. lo increase
the openlng hours, and extend the session avallablllty. Once the charty has settled back into the
bU￿ding. on completion of the r8furblshment at th8 end of 2024, it is hoped that the service wlll be
gradually ramped up. Plans are to have th8 bullding open tlll 8pm weekday evenings, and
polenllally at weekends and over the school Mldays as well.
We believe that the beneth't our serrfices bring to the young people. and the cornmunty in BFggar
and tha wider Ctydesdale area, improves the wellbeing of 8veryone in this area, and will give the
young people more opportunity. vthilst they grow up in these parts of rural Clydesdale. W8 alm lo
ensure our serrfice remains affordable to the young people in the BKJgar area. and especlally to
those in the oUtI￿ng and often overk)oked areas.
In closlng. I would Ilke to thank our funders. our w)nderful sessional ￿rkers. and of courso, all our
young people th use wr fadlities. and *ill continue to use our refurbished facilities, on
completed. It's all aboul our young people. Please Tr*i81t our webslte atKI 80cial medla to find out
more about all the ¥￿nderful work that we do
Visit w•M.biggaryoulhproject.org.uk or email
US Vla facebook, tiktok. Instagram.
r get in t<)uch wllh
Page 1

Youth P
ect SCIO
rt f th Truste
for th Year Ended 30 June 2024
The trustees present their report with Ihe f￿an￿al statements of the Gharty for the year ended
30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charitlas:
Statement of Recommended Practi￿ applicable to charities preparing their accounts in
acwrdanc8 With the Finan(ial Reporting Standard applicable in the UK and Republ￿ of Ireland
(FRS 102) (effective 1 January 2019).
OBJEcnvES AND ACTivmES
ObJectlves and alrns
The governing document fcy 8YP 8tst6S that the organisation's purposes are:
1 Provision of recreational faciliiies, or the organisa￿n of re(¥eational activltle8
2 Th6 advancement of •dueallon
3 The advancement of health
4 The 8dvan¢ement of cilizenship or Communty development
5 The advancement of the arts, herltage. ￿ltUre and scien(x
6 The promotlon of 8quallty and dlverslty
7 Any other purposes that may reasonably be reg8rdod as analogou$ to any of the precedlng
purposes.
To further these purposes, BYP'S primary objective is to provide fadlltles and 8Ctlbllles for young
people resident in Biggar and the surrounding area.
Page 2

ary
r th Year En
30
OBJECTIVES AND ACTivmES
Slgnlficant actlvitios
From the start of th8 new school term in August 2023. BYP wa5 open for lunchtimes and after
school. right up unts'l the closure of the buiiding mKI-December 2023. The lunchtim8 droplns from
Monday till Thursday (during Sch¢>￿ terms) ensures that young people have acc8SS to freshly
pr8pared lunches wh￿h are served at very affordable prlces. All items. hot and cold, cost £1. This
is Gheap8r than the meals available at Ihe high school canteen. and many of the takeaway ￿nUeS
in Biggar. Drlnks and confectionery ar8 also sold. Fresh fruit is available for free. BYP is also open
after school until 6pm Monday till Thursday, and from 1.30pm till 6pm on Fridays, during school
terms. Our after-school provision enables yDun9 people to stay in Biggar latèr, as a saf8 space.
ere they can enjoy the facility, and have a snack, befor8 haading home for the evening. They
can play pool, snooker. tabl8 t8nnl8, or use the computers to access Ih8ir homework, or for
garnlng.
BYP has a Project Lead who is based al our bullding in B ￿gar, four days a week. We also have a
part-time youth worker. as well as Iwo part-time kltch8n Catering leads, who take tums to manage
Ihe kitthen and aN the food on offer at BYP. There are currently two volunteers to a6SiSt wtth
lunthtime OP8nlngs, and after-school sessions. Thls is espgaally helpful when the facilty is at full
capacity, usually at after-school sesslons, and especialty on Fridays.
In December 2023. w8 organised ChrTStmas parties in our building, for our regular u8er8. whlch
were well attended. We then cleared oul of the t￿IldIng. and the keys were handed over to the
bullders for the malor refurbishm8nt of the building in January 2024. From February 2024 tlll the
end of the school temi in June 2024. 8 YP managed to offer an after-school facllty In a local muslc
¢afé in the centre of Big9ar. on Fridays. BYP also rnan￿8d to run som8 transition sessions for
Prlmary 7 pupils over th8 Easter tK)Ild8ys in 2024, in tha Gillespie Contre in Bigg8r. These
sesslon8 are an opportunlty for those about to transition (from rural prlmary schools wlthin the
Blgg8r High School catchment area) to Biggar High School, to get to know 80me of their future
peers, as well as 8YP's sessronal workers and ¥dunt8ers. BYP i¥ al80 very Involved wlthin
local communlty and relies on voluntary help.
B YP has a Gommunity fiidge bvtlich Is used by tho young people, as well as people of all ages In
the community. Anyone passing by Can pop into our building and help Ihemselv8S to free fo¢>a
vthich rJ donated daily by the Coop supemiarkel in Biggar. vla thelr Food Share Inltlatlve. Thls
Initiative means that BYP can provlde free toast to all Y￿n9 People at the after-school sesslons.
whlch reduces the stigma on paying for l￿d. BYP$ pncing pollcy reflects our strategy of enabling
all vAthln our community, whatever their means, to attond our sassions. and access free or
affordable food.
Volunteèrs
The Iruslees are indebted to the SUPPOrt of those wlK> volunleeT for the <*8rity.
Page 3

ryo
scio
Re
ort of the Trustees
for the Y8ar Ended 30 Jun8 2024
ACHIEVEMENT AND PERFORMANCE
Charltable actlvltles
Our lacility was well attended between July and December 2023. An average of 40 young people
came in for lunthtime sessions. After school sessions were also well attended, wlth 25 young
people ￿mMIng In. and especlally busy on Frfdays. often r8achlng maximum ￿pacitY. Between
Fgbruary and June 2024, due to the ternporary venue being a lot smaller. there was an average of
10 kids dropping in on FridayB.
After undertaking a feasibilty study to upgrade BYPS bulldlng. the Boarf agreed to embark on a
full refurbishment of the building. The main objective of the refurbishment was to make the building
warmer. incorporate more light into th8 building. and make it a more welcoming space. Ai thè tlme
of reporting. the refurblshment of the bulkling is progressing well and on budget.
The board and the Sessional workers managed to secure around £900,000 of grant fundlng. from
Th8 South Lanarkshlre Plac8 Based Investment Programme, the SSE Clyde Windfarm and Clyd8
Wlndfarm Extension Communlty Funds, the Nadara Glenkerie Windfam Communty Fund, the
Scottish Govemment Lefs t)0 Net Zero Communty Buikjings Fund. the National Lottery Awards
lor All Community Fund and the G8rfield Weston Foundation. This grant funding was speclfically
awarded to refurbish the building. in order to enhance the facility for the young people. The board
are very grateful to all our funder3.
Adding new Trustees has brought new ideas. energy and enthusiasm to BYP. As of 30 June 2024.
BYP had added tm) new Trustees to Ihe board. each bringlng thali own ￿pa1th of experience, lo
enhance our efforts as a b08rd. to 8UPPOrt BYP through a year of thange and transltlon.
Invo$lm•ni p•rforni•n¢•
The primary measure of BYP'8 success is the number of young people engagin9 With our actkvlues
each year, vthich is dependent on the days and hwrs that our fadllty can open ar+d the range of
aGttvlti88 and 8UPPOrt on offer.
FINANCIAL REview
Inv•$tm•nt poll¢y and obJ•ctlv
BYP aims lo balance keeping suffident oasily accossiblo funds wlth optimising 5r￿me from
inter08t. BYP does not have large amounts to Invest so does not hold equity inv8stmenls, but from
time to time receives grant payments and donations which are able to attract savings Interest. We
set up a savings account in Mar 2024 to generate interest from upfront Payments granl payments.
R¢serve$ poll
The Charlty has a buslness plan whith ￿ver$ 2024-2026, thls outllnes the estlmated runnlng costs
for th8t perlod. BYP h8ve klentffled varlous S￿nario$ which cover diff8rent18vels of activity, which
means that the activ￿.e9 Can be adjusted based on the amount of fundlng secured.
We aim to hold 3 - 6 months running costs In reslrlcted and unrestricted reserves.
As at 30th June 2024 the Un￿strICted ￿SerVeS were in a deficit. This was due to a retentions
creditor for the ongoing refurbishments works. Should this not b8 taken into account. and we
assume the usual course of operations. unrestricled r8S8rv85 would have been around £10,000.
The board wlll cmtlnue Io 8Ctwty monitor unrestricted reseNes.

ect
rEn
June 2
FUTURE PLANS
BYP plan5 to ramp up the servk¥ provision, once the chanty has settled back into the building, on
comp18Uon of the r8furbishment at the end of 2024. BYP is aiming to recruit new part-time youth
workers, to increase the opening hours. and extend the session availabillty. It is hoped that the
Servi￿ will b8 gradually rarnp8d up to tho point vther8 BYPS building will be open till 8pm weekday
evenings. and potentially at weekends and over the school holidays as well.
The board intend to keep a keen eyè on the pmgress of the building refurbishment and liaise
cIos81y wtth the I￿lIders, and suppliws of fittings and fixtures. to ensure we hav8 a r￿St-clasS
facility for our young people, and our wider communlty.
We Viill aim to continue to strengthen our links with the communty. by en8uring that we work
dosely with Biggar Hlgh School. the Biggar Business Group, the C(>op in Biggar who bvill hopofully
condnue lo provid8 the Food Share daily. in our new buildiTr3, and ￿th the other community groups
in Biggar and the surrounding area, to ensure that can offer all our yourvJ people tho best
experience when vtslting our fadllty in Biggar.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng docum•nt
Th8 thanty Is controlled by ts governing do(yJmenl and constitute8 a Scottish Charflable
Incorpor8ted 0rgan1satk￿.
BYP'S Constrtution (dated 28th June 2023} is the goveming doc￿ment that sets out BYPS purpo88.
structure, and descrlbes how It operat6s. All Trustees we responslble for ensurlry that BYP
complies %￿th the Conslitution.
Organl$aUonal structur8
The toard of trustees administers the charty. The board nomialty m88ts every two months and
there ar8 sub*roups cov8ring the building refurbishment, compliance. recrurtmenVHR, and
fundraising, whlch nomally me8t monthly.
B YP has a Projed Lead who Is based at our lyjilding in Blggar 4 days a week. a part-tlme youth
v￿rker, a8 well as 2 part-time kitchen cateiing leads. *l)o take turns to manage the kitchen and all
the food on offer at BYP. The sessronal workers ar8 complemented by 2 volunteers. who help to
supeprfise the lunchtime and after-sthool sesslons. This is especi811y helpful when the facillty is at
full capacity, usualty 8t 8fter-8chool sessrons. and esp8oalty on Fridays.
Induction and tralnlng of now trusto•8
Tru8le8s are appointed to provide the r8nge of sk41s required by the Board. Trustee recruftrnent Is
C8rried out in line ￿th our Board Recruitment Policy. ProsP￿tive Trustees may approach the
board or the board rnay proactively re(¥uil new members 8tther by Inviting suitable peO￿e or
advertlslng a vacancy. ￿1 Trustees are requlred to undergo Disdosure Scottand PVG checks.
New Trustees ar8 provlded %bith an Induction pack containing our constitutFon, key policies and
procedures and the latest annual account and reports. New Trustees are briefed on their
responsibilities and are required lo undertake training <)n Charity GovemanGe.
Page 5

ary
hPro
ect SCI
rEn
30 June 2024
STrUCTURE, GOVERNANCE AND MANAGEMENT
Rl$k managernent
The trustees have a risk management strdtegy %thich compri5e5:
1. An annual r8TrA8w of Ihe principal rfsks 2nd uncetsinb'es that the charity faces
2. Th8 establishment of policies, s>stems and procedures to miligate those rlsks Identlllod in the
annual review
3. The Implementation of procedures designed to minimts8 or manage any poiential impact on tho
Ghartfy shoukl Ihose rlsks materHlise.
Thls WDrk has Id8ntifl8d that finandal 8U8tainabllty Is th8 rna￿r finandal rlsk for both the charrty.
Attention has also been focussed on non-financial rfsks arising from fire, health and safety and
food hygiene. Th8S8 risks are managed by en6urir¥J accreditation is up to date. havlng robust
policies and prcKedur88 in plac4, and regular awareness training for 8833ional worker8 Yffjrklng In
Ihe88 operation818rea8.
REFERENCE AND ADMINISTRATIVE DETAILS
Roglstered Charlty Trum￿1
SC051582
Prlnclpal addrnss
The Old Au¢tlon Rlng
12 Clydesdale Close,
Blgg8r
South Lanarf(shlre
ML12 6GH
Auditors
Accountants Plus (Hamilton) Ltd
TIA Accountants Plus
ststutory Auditor
Unit 1 Cadzow Park
82 Muir Slreel
Hamilton
ML3 68J
Page 6

thP
cio
r Ended 30 J
2024
EVENTS SINCE THE END OF THE YEAR
Infomation relatlng to 8V8nts sln¢e the end of the year is given in the noles to the financial
statements.
STATEMENT OF TRUSTEES. RESPONSIBILMES
The trustees are responsible for preparlng the Annual ftep￿t and the financlal statements in
accordancè with applicable law and United KirKJdom Accountlng Standards (United Kingdom
Generally Accepted Accounting Practlce).
The law applic8bl8 to charltles in Scolland, the Charitss 8rNJ Trustee Investment (Scotland) Act
2005. Charitles Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the
charitys constrtution, requir8s the trustees to prepare financial statements for each financial year
whi¢h give a true and fair view of the stale of affairs of the Gharity and of the in(x)ming re80urces
and application of resources, includlng the income and expenditure. of the tharity for that pèrfod. In
preparing Ih088 financial statements. trustees are requlred to
select 8Uitable accountlng polldes arKI then apply them consistently;
observe the methods and principl8s In the Charity SORP;
make ludgem8nts and estimates that are reasonable and prudent;
state whether appllcable accountlng standards have been followed. sublect to any materwl
d&partures disclosed and explained in the financial ststements:
Prepare the financial statements on th8 golng ￿nCern basis Un￿83 it is inappropriate tc
presume that the charity V￿11 continue in business.
The trustees are responsible for k88plng proper accounting records which disclose with
reasonable acixracy at any time th8 flnanci81 positi'on of the charity and to onabl8 them to ensure
that the flnanci81 statements compty with tho Chanlies and Trust8e Investment (Scodand) Act
2005. th8 Charltles Accounls (Scotland) Regulations 2006 {88 amended) and the provisions of the
charitys constitution. They are also responsible fr>r safeguarding the assets of the charlty and
henc8 for taking reasonable steps for the prevention and detectlon of fraud and other Iiregularities.
ApproNpd by order of the board of trustees on .
behalf b
and slgned on Its
Pag8 7

ort of thè Inde
Oplnion
We have audited the finanaal stalements of Biggar Youth Project SCIO (the 'charW) for th8 year
ended 30 June 2024 wthich comprise the Statement of Financial Adivtties, the Balance Sheet, the
Cash Flow Statement and notes to the financial statements, induding a summary of signtficant
accounting poli¢ie8. The financial reporting framework that has been applied in Ihelr preparation is
applicable law and United Kingdom AG¢ounts'ng Stsndards (United Kingdom Generally A(Lepted
Accounting Practice).
In opinlon the flnanoal ststements:
give a true and fair view of the stste of the chani5ls affairs as at 30 June 2024 and of Its
incomiro re80urces and applicalion of resources. for the year then ended;
have been property prepared in accordance with Uruted Kingdom Generally Accepted
Accounting Practice. and
have been prepared in a¢¢ordar¢e with the wuirements of the Charities and Trustee
Investment (Scotland) A¢1 2005 arKJ RegulatK¥1 8 of the ChaTities Accounts (Scollandl
Regulations 2006.
Ba$ls for oplnlon
W8 conducted our aud* in a¢¢ordan¢e Imth Intematlonal Standards on Auditlng (UK) (ISAS (UK))
and applicable law. Our responsibllities under those standards are further des¢ribed in the
Auditors. responsibilitie8 for the audit of the financial statements section of our report. We are
Indepenéenl of the charity in accordance with the ethical requirements that ar8 r818vant to our
audit of the financial statemenls in the UK. i￿￿Uding Ihe FRC'S Ethical Standard, and we have
fulfilled our other ethical responsibilities in accordanc8 wlth these requlrements. We belleve that
the audll evSden¢e we have obtained is sufficlent and appropriate ￿ provide a basis for our oplnlon.
Materlal Unc•rtalnty r•lat•d to golng ¢LYbC0m
We draw attention to Note 20 in the financial statements, whlth Indlc8tes that there 18 8 potential
shortfall in unrestricted income for the next 12 months .
Thls issue indicates that a materlal uncertalnty a￿sts that may cast significant doubt on the
charitl8 ability to contlnue 88 a going concem. Our oplnlon Is not modlfied In respect of thls
matter.
Oth•r Informatlon
The trustees are re8pon6ible for th8 other information. The other infomiation comprises the
Information Included in the Annu81 R8POrt, other than the financial ststefnents and our Report of
the Independent Audftors thereon.
Our oplnlon on the financlal stslements does nol cover the other Infonnat￿n and. except to th8
extent othepmse expllcltly stated In wr r8POrt. we do not express any form of assurance
condush)n thereon.
In connection wlh our audit of the financial statements. our responsibilty is to read the other
informatlon and, in doing so, cA)nsider whether the other infomiation is materially inconsislenl wlth
tho financial ststements or Iwr knobbledge obtsined in the audrt or otherbvise app8ars to be
materially mlsstated. If we identify such material inconsistencies or apparent material
rnisstatements. we are required to detemiine whelher this gives rise lo a material rnissialoment in
the financial statements Ihemselves. If, based on the Work we have performed, ojnclude that
there Is a matedal mlsstatement of thls other Information, ￿ are required to report that fact. We
have nothing to report in this regard.
Page 8

endent
ecls
the Tru
ar
uth Pro
Matters on whlch w• arn requlred to report by oxceptlon
We have nothing to report in respect of th8 follovkng matters where the Chariti8s Accounts
(Scolland) Regulations 2006 rèquires us lo rewrt to you If. in our opinion:
the Information given in the Report of the Twstees is inconsistent in any material r8sp8¢t wth
the financial statements; or
proper accounting rewds have not been kept; or
the financial statements are not in agfeemenl with the accounting records and r8tums; or
we have not recetved all the infomiatlon and explanations we require for our audiL
Responslbllltles ot Irustees
As explained more fully in the Stat8m8nt of Trust88s' ReS[￿SibIlitIeS. th8 trustees ara r88ponsibie
for th8 pr8paratI￿ of the financial statements whith grve a true and fair vi8w, and for such internal
control as the ￿SteeS detennine is necessary to onable the preparation of financial statements
that are free from material misstatement, ￿ther due to fraud or em)r.
In preparfng the financial Statements, the trustees are responsible for assessing the tharlWs abllity
lo continue as a golng concem. disc1051ng, as appficable. matters relaled to golng concem and
uslng the going Goncem basis of accounling uniess the trust8es etther intend to liquidate the
charity or to ceas8 operatK)ns, or h8V8 no reallstic attematiV8 but to do so.
Page 9

Our responslbllSti8s for tho audit of the flnanclal slatsments
We have been appoint8d as audltors under Section 4411)(¢) of the Charitios and Trustee
Investment (Scotland) Act 2005 and report In accordance wlth the Acl and relevant regulations
made or having effèct thar8under.
Our objectives are to obtain reasonable assurance about whether Ihe financial ststements es a
olé are free from material misstslement, whether due to fraud or error, and lo issue a Report of
the Independent Audilors that includes our opinion. Reasonable assurance is a high level of
assurance, but is not a guarantee that an audit o)rKlucted in accordance with ISAS {UK) wlll always
detÈet a material misstst8ment when it 8XiSts. Misstalemants can arise from fraud or error and are
consider8d material rf, individually or in th8 aggregate. they Could reasonably be axpected to
infiuence the 8conomi¢ decisions of users tsk8n on the basis of th8se financial statements.
Irregularlti8s, In&￿dIng fraud, are instances of non4omplianco *ryth laws and regulations. We
d8son procedure3 in line with our responsibilities, oullined above. to deteGt material misstatements
in réspect of irregularities, including fraud. The extent lo Ithich our Pr￿edureS are Capable of
deleGting irregularltSes, includlng fraud Is detallod b81ow:
The objectrves of our audlt are to fvjentlfy and assess the rfsks of mat8rtal mlsstatement of the
financial statements due to fraud or error. to obtain suffK48nt appropriat8 audit evidence regardlry
the assessed risks of malerlal mlsstatement due to fr8ud Of error,. and to respond appropriately to
Iho88 risks.
Th8 k8y factors impactlng the d8t8Ction of Irregularltles are the Inherent dlfflculty In detectlng
Irregularltl8S. the effectiveness of the ¢ompanls Controls and tha nature. ts'ming and extent of th8
audit procedures perfofm8d.
We note that 11 can be harder to delect Irregularit*s arising due to fraud as they may involve
deliberate Goncealment or collusion. We focused on laws and regulations that could glve rlse to a
materlal mlsstaternent ID the financial statements Including, but not limited to, Ihe Charltles
counts (SGollandl Regulations 2006 (as amended). the Charities and Trustee Investment
(Scolland) Act 2005 and significant regulations relating to th8 S8Ctor In bthich the company
operates.
Our procedures in relation to fraud and irregularities induded but were not limited lo:
- Inquiries of management Ythether they have knowledge of any actual, suspected or allesed fraud.
Gaining an understanding of the legal and regulatory framework through dlsujssion with
management and identfying how the entity en3ures ccwnplianGe through a review of systems.
Assessing the collective ability of the audit team to Identify or re¢ognize non-cofflpliance wlth laws
and regulations. W8 Id8ntifled the folk>*lng as slgnificant laws and r8gulatlons for Ihls charity
Health and Safety and Prolection of Vulnerable Groups Scheme.
- Galning an understanding of the intem81 controls estsblithed to mrtyate risk rela￿ lo fraud.
Making an a8888sment of the 8US¢8Ptibilty of the Charitys finencial statements to materfal
mi8slatem8nt.
- Carrying out a review of accounling systems and prucedure and making an assessment on the
effectlven8ss of Its control envlronment.
Page 10

Inde
ar Youth Pr
ende
itors to the T
-Identifying the prinopal risks where fraud could tske place eg posting manual journal entrles to
manlpulate financial performance. management bias through judg8ments and assumptions in
significant accounting estimates and signffjicant onewoff or unusual trarbsaction. Dlscussion of these
matters by Ihe audtt team.
- Addressing the risk ol fraud through management ov8rrkl6 of controls by performing journal entry
lesting.
- Review of board minutes and relevant correspondence with regulators and legal 8(fvlsors.
- Agreement of the fin8nLlal ststement dlsdosure5 to undetyru supporting documentation
Th8 prlmary responsibilty for the prevenllon and detection of Irregularilies including fraud rests
wlth l)olh th088 charged with governance arnl management.
Owing to th8 Inherent limitations of an audit, there Ss an unavoKlable risk that material
misststements in the financial statements may not be detected. even thwgh the audrt Is properly
planned and perforn￿d in aC￿rdanCe wtth the ISAS (UK).
In particular. the mor8 r8rn0vod from the financlal transactions, th8 18$$ likely it 1$ that we I￿UkI
become awaro of nonvcompll8n¢• wllh laws and regulatlon$.
As 8 rosult of our pro¢eduro$. we did not idenlify any key audit matters relatlng to irregularltles.
A further descriptlon of our re8ponslb116tles for the audrt of the financbal statements is bcated on the
Flnanci81 Reporting CourKil's ￿lIe at W4Yw.frc.trg.uklauditorsr8swmslbiliUes. This descrfptlon
fom)s part of our Report of the Independent Audritys.
Use of our rnport
This report is made solely to the charitys trustees, as a body. in accordance with Regulation 10 of
the Charrtles Accounts (Scotland) Regulats'ons 201%. Our audit work has been undertaken 80 that
we might state to the charty's trustees those matters we are required to state to them in an
audrtors, report and for no other purpose. To the fullest extent pennltted by law. we do not accept
or assume responsibilty to anY￿e other than the Gharity and the d￿ri￿5 trustees as a l)ody, for
our audit work. fof this rep¢)rt. or for the opinions we have formed.
Accountants Plus (Hamitton) Ltd
TIA Accountsnts Plus
Statutory Auditor
Unit 1 Cadzow Park
82 Muir Street
Hamilton
ML3 68J
Date: ..
Page11

tatem
nl of Fin
rdlA
for the Year Ended 30 June 2024
30.6.24
Total
funds
30.6.23
Total
funds
as reststed
Unrestrided Restrict8d
funds
funds
Not8S
INCOME AND ENDOWMENTS FROPA
Donations and legacies
704
706
5,106
Charitabl• a¢tivltl•s
Charilable Actiwties
10,187
661,742
671,929
75,743
Other trading activth'es
Investment income
4.581
993
4.581
993
6,085
Total
16.465
661,744
678,209
86,934
EXPENDITURE OM
Charltable actlvltles
Charilable Aclivtties
15.809
110,906
126,715
96.165
NEf INCOMEI(EXPENDITURE)
Tran8forg botweon fund•
656
{11.633)
$50,838
11,633
551,494
(9,231)
15
Net movoment In fund*
(10,97n
562,471
551.494
(9.231)
RECONCILIATION OF FUNDS
Total funds brought forward
As pr8viously reported
Prior year adjustment
14,703
(4,396)
108.559
4,396
123,262
132.493
10
AS restated
10.307
112.955
123.262
132.493
TOTAL FUNDS CARRIED FORWARD
<670)
675,426
674.756
123,262
The notes form part of these fnanoal statements
Page 12

ary
ect SCIO
30.6.24
Total
funds
30.6.23
Total
funds
as restated
Unr8stn¢ted Restrtcted
fvr)d6
funds
Notes
FIXED ASSETS
Tangible assets
11
353.064
353.
120.0
CURRENT ASSETS
Debtors
Cash at bank
12
153,487
353,052
153,488
363,063
10,011
10,642
10,012
506.539
516.551
10,642
CREDITORS
Amounts falling due %￿h1n one year
13
{10.680) (184,179) (194.859)
(7.380)
NEf CURRENT ASSETSI(UABILrnES)
(6681
322,360
321.692
3,262
TOTAL ASSET8 LESS CURRENT
LIABILITIES
(668)
675,424
674,756
123,262
NET ASSETS
{668)
675,424
674,756
123,262
FUNDS
Unre81ricte(I funds
Restrlcted funds
15
1668)
675,424
10,307
112,955
TOTAL FUNDS
674,756
123,262
The financial ststements were approved by the Board of Trustees and authorised for Issue on
..2.7.-M 20&S... and were signed on Its behalf by..
The notes forni ￿ of these financial statements
Page 13

un
2024
30.6.24
30.6.23
as
restated
Notes
Cash flows from operallng a¢tlvltl••
Cash generated from operations
524.505
(9.231)
Net cash provided byl(used in) op8rating
8¢tivities
524,505
(9.231)
Cash fl•)ws from Investlng actlvltles
Purchase of tangible fixed assets
Interesl r8tslved
(291.698)
993
Net cash {u$8d inllprowded by investiry acllvltles
(290.705)
Change In Gash and cash
equlvalents In tho rnportlng
perlod
Cash and cash aqufvalonts at thè
boglnnlng of th• r•portlng p•rlod 2
233,800
(9,231)
3,262
12,493
Cash and cash •qulvalonts at tho
ènd of the r•portlng p•riod
237,062
3,262
The notes form part of these financial ststements
Pag8 14

toth
RECONCIUATION OF NET INCOMEI(EXPENDITURE) TO NEf C￿H FLOW FROM
OPERATING ACTMTIES
30.6.24
30.6.23
as
reststed
Net Incom￿(8xPend1tUre} for th• r•porting p•rlod {a* por
the Statemenl of Flnanclal A¢tlvllle•)
Adjustments for:
Depreciat￿n charges
Interest received
Increase in debtors
Increase in credltors
551,494
(9,231)
58,634
1993)
(153,488)
68,858
Net cash provld•d byl(used In) 0￿ratIOnS
524.505
{9,231)
ANALYSIS OF CASH AND CASH EQUIVALENTS
30.6.24
30.6.23
as
restated
Notice deposits {less than 3 months)
Overdrafts included In bank loans and overdrafts falllng due
t14lthln one y68r
363.063
10,642
(126.001)
(7,380}
Total cash and ¢a8h equlvafents
237,062
3.262
ANAL YSIS OF CHANGE3 IN NEf FUNDS
At 1.7.23 Cash flow At 30.6.24
Not cash
Cash at bank
Bank overdraft
10,642
352,421
363,063
(7,380) (118.621) (126.001)
3.262
233,800
237,(￿2
Total
3,262
233,800
237.062
The noles fomi part of Ihese fInar￿1 statements
Page 15

ar Youth P
t th Fin
une 2024
ACCOUNTING POUCIES
Basis of preparing th• financial statements
The financial slatements of the charity, wthich is a publlc benefft entity under FRS 102, have
been prepared in accordance with the Cha¥itie3 SORP {FRS 102) 'Accounting and Reporting
by Charities.. Slatem8nt of Recommended Pradice applicable to charities preparing their
accounls in accoTdanGe wilh Ihe Financial Reporting Standard applicab18 in th8 UK and
Republlc of Ireland {FRS 102) (effective 1 January 2019)., Financial Rep)rting Standard 102
The Flnandal Reporllng Standard applicable in the UK and Republic of Ireland. and th8
Charrbes and Trustee Investmenl {Scottand) Act 2005. The fmancial statements have been
prepared under the historical cost convents'on.
Incom•
All inu)me is reo)gnrsed in th8 Statement of Flnan¢ial Adiyities once the charity has
enlitlemenl to the furKls. it is probable that th8 Incorne *lll be recelved and the amount can
be measured rellably.
Ex￿ndItuT0
Liabilf(ies are recognised as 8xpendlture as soon 8s there Is a legal or constructive obligation
committing the charity to that expondrture, it [8 probable that a transfer of economlc benefits
11 be requlred In setU8ment and the amount of the obligat#?n can be measured r8liably.
Expenditure is accounteil for on an accruals basis and has been classified under headings
that aggregate all c¢)st related to the category. Where costs cannot b8 directty attrlbuted to
partlcJJlar headkngs IF￿Y have been allocaled to 8CtMtl8s on a basls conslslent wmh the use
of resources.
Tanglbl• flx•d a•$•ts
Depreciation is provided at Iho folknwng annual r8te8 in Lyder to %￿lte off each a&8et over Its
estimated useful lrfe.
Freehold property
2% on cost
Taxallon
The charity is exempt from tax on its charitable activrties.
Fund accountiftg
Unrestrlcted funds can be used in accordance with the charitable obieGtives at the discretlon
of the trustees.
Restrlcted funds can only be used f￿ partlcJJlar festrlcted purposes wrthin the objects of the
charity. Restrictions arise specffied ty the donor or when funtjs are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund 18 included in the notes to the
financial statements.
Page 16
contlnued...

Not
the Fin
statem
DONATIONS AND LEGACIES
30.6.24
30.6.23
as
restated
Donations
Subscriptions
551
155
5.106
5.106
OTHER TRADING ACTMTIES
30.624
30.6.23
restated
Saf88
H811 Hlre
4.325
256
6.085
4,581
6,085
INVESTMENT INCOME
30.8.24
30.6.23
as
reststed
Depo8lt acoyjnt Interest
993
INCOME FROM CHARITABLE ACTMTIES
30.6.24
30.6.23
as
rastated
Actlvtty
Ch8ritsble Acttvltses
Grants
671,929
75.743
Grants receNed, induded in th8 above, are as follows..
30.6.24
30,6.23
as
restated
Restricted Grants
Unrestricted
661,921
10,008
75,743
671.929
75.743
Pa9e 17
continued...

ar
scio
Financial Statements - continued
for the Year En
24
CHARITABLE ACTMTIES COSTS
Support
costs (see
nole 7)
Direct
Costs
Totals
Charitable Activities
114.385
12,330
126.715
SUPPORT COSTS
Governance
costs
Charitable Actlvlues
12,330
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneratlon or other benefits for the yoar ended 30 Juno 2024 nor
for tho year ended 30 June 2023.
Tru•l••s' •xp•nso*
Thefe no trustees. exp&nses pald for the year ended 30 June 2024 nor for th8 y88r
ended 30 June 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restrict8d
funds
fund8
Totsl
funds
as restatod
INCOME AND ENDOWMENTS FROM
Donations arKI18gad8S
5,106
5,106
Charltablo actlvltlos
Charltable Actlvltles
749
74,994
75.743
Other tradlng activiti'os
6.085
6.085
Total
11.940
74,994
86.934
EXPENDfTURE ON
Charitable actlvltles
Charitable ActiVit￿S
2.714
93.451
96,165
NET INCOMEI(EXPENDrruRE)
Trnnsf•rs b•twoon funds
9,226
(4,395)
(18,457)
4.395
(9,231)
N•t mov•m•nt in funds
4.831
(14,062)
(9.231)
RECONCILIATION OF FUNDS
Total fijnds brought forward
5,476
127.017
132,493
Page 18
¢ontinued...

N t lo the Fina
COMPARATIVES FOR THE STATEMEpif OF FINANCIAL ACTivmES . contlnued
Unrestricted R6slrfcted
ToLql
funds
funds
funds
as r8Stated
TOTAL FUNDS CARRIED
FORWARD
10.307
112,955
123,262
10. PRIOR YEAR ADJUSTMEKT
A prior year adjustment has b88n made to reallocate £4.396 of experKliture from restricted to
unrastrlctsd funds.
11. TANGIBLE FIXED ASSETS
Freehold
property
COST OR VALUATION
Al 1 July 2023
Addltions
120,000
291,698
At 30 Juno 2024
411,698
DEPRECIATION
Charge for y88r
58.634
NET BOOK VALUE
At 30 June 2024
353,064
At 30 Jun8 2023
120,000
Cost or valuation at 30 June 2024 Is represented by:
Fr88hold
property
Valuallon in 2022
Cosl
120,000
291.698
411,698
Page 19
continuwj...

t SCIO
Not s to the Financial Ststernents- contin
f rth Y rE
12. DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
30.6.24
30.6.23
as
restated
Accrued Income
153,488
13. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
30.6.24
30.6.23
as
reststed
8ank loans and overdrafts (see note 14)
Ac¢rued expenses
126.001
68,858
7.380
194.859
7.380
14. LOANS
An anal￿$ of the maturity of bans is given befv)w:
30.6.24
30.6.23
8$
restated
Amounts falllng due wllhin one year demand..
Bank overdrafts
126,001
7,380
Page 20
Continued...

Not to the Fi
ial Stat
15. MOVEMENT IN FUNDS
Prior
year
At 1.7.23 adiustrnenl
Net
movem8nl
in funds
Transfers
At
30.6.24
funds
Unr•slrlct•d funds
General fvnd
14,703
{4.396)
658
(11,633)
{668)
Rutrl¢l•d funds
Feasibilty Study
South Lan8rkshlre
Council
Robertson Trust
Hubbub
Grant8
Fixed Asset Reserve
RBS Regenerate
Fund
South Lenarkshl
Place Based
Investment
Programmo
Ctyde
Clyde Ext
Glenkerie
Let's do net Zero
Awards for all
Garfield Weston
Foundallon
R8valuation Reserrfe
{7.373)
6,588
785
(43)
(324)
(130)
43
324
11
4.061
119
(4.068)
(8.234)
291.698
283.464
(600)
224,648
177,309
138.984
10,(X)O
6,831
20,000
(224.657)
(47.222)
(1,7081
(9)
130.087
137,276
10.000
(6,8311
20,000
22,606
(50,400)
22,606
69.600
120,000
108,559
4,396
550,836
11,833
675.424
TOTAL FUNDS
123,262
551.494
674,756
Pag8 21
¢ontinued...

Finan(ial
ntinu
1& MOVEMENT IN FUND3- ¢ontlnu8d
Net movement in funds, induded in the atove are as follows:
Incoming Resources Movement
resources
expended In funds
Unrnstrfcted funds
General fund
16,466
(15,808)
658
R¢slrf¢ted funds
Feasibility Study
Loaningdale Trust
South Lanarkshire Council
Rob8rtson Trust
Hubbub
Grants
Fixed Asset Reserve
RBS Regonerate Fund
South Lan8rkshire Place 88S8d
Investment Progr8mme
Clyde
Clyde Ext
Glenkèrfe
Let's do nel zero
Awards for all
Garfteld Weston Foundats"on
Revaluation ReseNe
28.619
4.620
(22,031}
(4,620)
(523)
(9,123)
(891)
6.588
(43)
<3241
(1301
8,799
761
(8,2341
(8,234)
3,000
3,000
224,648
185.000
138.984
10,000
6,831
20.000
30.000
224,648
177,309
138.984
10,000
6.831
20,000
(7,394)
22,606
(50,400) (50,400)
(7,6911
661,743
(110,907)
550.836
TOTAL FUNDS
678,209
(126,715)
551,494
Page 22
contlnued...

Noles
the Finan
24
15. MOVEMENT IN FUNDS - continued
Comparatlves for movement In funds
Net
Transfers
movement between
in funds
funds
At
30.6.23
At 1.7.22
Unrestrlctod funds
General fund
5.476
9,226
(4,395)
10,307
Re81rlcted fvnds
Feasibility Study
Robertson Trust
Hubbub
Grants
Revalualion Reseprfe
(7.372)
(7,372)
324
11
(81
120.000
324
7.017
120.000
{11.085)
4.060
127,017
{18,457)
4,395
112,955
TOTAL FUNDS
132,493
(9,2311
123,262
Comparative net movement in furKls. includ￿1 In lh8 above ar8 as folkws:
Incoming Rosourc88 Movement
resources expended
in funds
Unr•8tr5cted funds
General fund
11.940
(2,714)
9,226
R•8trlded fund•
Feasibility Study
Grants
52,439
22,555
<59,811)
(33,640)
(7,372)
(11,085)
74.994
(93,451)
{18,457)
TOTAL FUNDS
86,934
(96.165)
(9,231)
Page 23
continued,..

Notes to th8 Financial Statements - contin
1& MOVEMEKf IN FUNDS - contlnugd
R¢sIr1¢t￿ Fund* r•lat•d to th• r•furbishment of tho bulldlngi Including thg le￿IbIlIty
Study:
Clyd8 Fund - Thls fund Indudes both eAtNtal arKI revenue funding, administered by South
Lanarkshire council and funded by SSE through Ihe communrty benafft programme from the
Clyde Windfami. This fund was us8d to pay for part of th8 rofijrbishment ¢osts relab'ng to
the building durirKd Ihe year. such as the building contractor, architect, structural engineers,
quantty surveyors and professional design fe8s. The revenue portK>n of this funding was
us8d to pay for some of th8 costs relatlng to sesslonal workers and venuo hlre during the
period of the refvrbi8hment works.
Clydo Extenslon - Also funded by SSE Ihrough the communty bengfil programme from the
Clyde Windfarm
To fund renovation and energy efficiency works and improved space
utilisation and progress towards not zero carbon eMisS￿ns.
RBS R•g•n•ral• Fund - This fund was ayrdrded for the bull ding project In general, and
was used to cover desi9n fees in the earty stages and following the year end. the balance
was used as match funding for part Payment of building worf($.
South Lanarkshlr• Pl•¢• Bamd Inv•$tm•nt Capitsi Gr•nt Fund . This fund was awarded
by South L8narkshire Council the council's allocation from th8 Scottish Gov8mment'$ 5
Year, £SOm Tovm Centre Fund in order to create 'transformaticKTr chan9e" within local town
centres. These funds have been used for the refurbi8hment of the buldlng, Including builder
and professional fees.
Foundatlon Scotland - Glenkerfe- To conldbute to the 1))sts of a comprehonsiva
r8furbishment of Biggar Youth Proj8Ct's premls8s, Improvlng ihe energy effl¢len¢y of thg
building to CLrt heating tX8ts, reduce greenhouse gas emi8sM)n8 Improve intemal layout
of facilities.
Let's Do Nel Z•ro (LDNZI (Local Energy Scotland) - Th8 Scottish Governmenvs
Communty and Renewable Eneigy Stheme (CARESI supports communities to engage
wlth. particlpate In and b8n8fft from the 8n8rgy Iransttlon to net zero emlssions. This has
and wlll b8 used to cover part of the costs for energy efficient iterns for the bulldlng, including
heat pump. PV panèls, bft and Ceiling insulalon and assockqted costs.
Awards for All (Natlonal Lottsry) - Thls fund VAII be used for kitchen fixtures and fittings
during the refurbishmont.
Garfleld Weston Foundation - This fund has been r￿e1Ved for use as rnatch funding, arKI
for the bulldlng proJ8ct kn general.
South Lanarkshlro Placo Basod Inv•stmont Programmg Foaslblllty Grants
This
funding v￿S awarded in 2022 and cov8r8d professional fees assoclated wlth fe8sibility and
design wwk for the building proj8¢t up lo the 8tart of building w)rk ￿ January 2024.
Other restrlctod funds:
Page 24
continued...

sloth
ancial
24
15. MOVEMENT IN FUNDS- ¢onlinued
Loanlngdale School - Funds re(%iv8d for stsffing of a chlld (xxJnsellirvJ project - Kudos,
unfortunately Ihis did not take place due to the closure of the buildirvJ. BYP have asked
Loaningdale school for pemiissk)n to use thls grant for sessional workerJ for general
running costs.
SLC Surnmer Hollday Enhancod Provlslon This grant furKling step-actlvlties for P7
wpils movirKJ into S1 during summer Z)23.
Rob•rtson Trusl - Awarded for o)sts relatirvJ to the Project Coordinator.
Hubbub - A small grant was awarded to support the wmmunty frfdge arKI run a Halloween
Pumpkin Day aimed al reducSng food waste.
16. CAprrAL COMMIThIENTS
The charlty has a Capital commftment of £519.571 at the year end. Thi8 relat8s lo the
construction work on the building. Grant funding has been awarded to Gover theses
construction costs.
17. RELATED PARTY DISCLOSURES
During the yèar the tharlty received a 108n of £9.000 from Janel Moxl8y (Trust88), this loan
was repakl %%ithin 2 weeks of being recetved and no interest was chargod.
18. POST BALANCE SHEEf EVENTS
Subsequent to the year end. the trustees identsfied thal some of the rnfurblslynent costs
were lor energy saving materials whrh could be chargèd at 0% VAT. Tho suppll8r has been
asked lo amended the invoices vthlth had been thJlnally charged at 20% VAT and is8u8 a
refund for payments made.
A8 these (xjsts were grant funded, some of thls refund would requlre to be r8paSd to the
grant funders.
The amounts Involved cannot presently be quanOfknd.
19. PRIOR YEAR ACCOUNTS
The accounts for the year ended 30th June 2023 ￿re prep8rgd on the receipts and
payments basls arKI were unaudlled.
Th8 property was valued in 2022 at £120,000 and has be8n introduced Into the accounts at
th8t value.
This was previously recorded as a note to the 8¢¢(￿nts.
Had the ac￿unt$ been prepared ¢)n an a¢GTuals basis n pri)r years, the propety would
have been deprerAated. In order to adjust for this. d8pre¢lation of £50,400 has been
charged agalr￿ the property value in the current year.
Page 25
cononued...

Notes to th8 Finan
f th Y rEn
20. MATERIAL UNCERTAINff RELATED TO GOING CONCERN
The trustees have Identified that minimum running costs of £48,000 are required for the year
ahead, and they are working hard to secure the grant funding required lo cover these costs.
However. the charity has not currently 8eaJred sufficient fundirvJ to meet the expected costs
for the full year.
The t￿￿teeS conlinu8 to kjentlfy opportunltles for funding 8fKY have applications at various
stages. Th8 charity will find cxrt rf they have been Su￿$$fUl in securing around £35,000 of
funding within the noxt few weeks. £20.000 of this funding has begn recommended for
approval, however approval by the panel is not certain at this date.. If successful. 2 of the
funding sources are for a period of 3 years (£15.0000 per year).
The trustees are confident that non*rant income is comfortably on track at the moment. and
hope to increase income where possib18 by making use of the glft ald sm811 donatlons
scheme. Non-grant Income Is proie(a8d to be in tha region of £16,000. before gfft aid claiw
or any profit from food sales.
At thls tlme £2,600 of unr8strlcted funding has been 88cured for 2025126, as w811 as a further
£5.340 of restricted funding.
Th8 trust88s are commltted to ralsing local awareness of Ihe Charity and are proactively
organising an open day for young people, kKal businesses and potential funders to attend.
Whlle the trustees consldef Iha th8rlty to b8 8 golng conc8m. they accept that there 18
material uncertainty in relation to future running costs.
Page 26

'led Stat
ntofF
30.6.24
30.6.23
as restated
INCOME AND ENDOWMENTS
Dorbations and l•ga¢l•s
Donations
Sub8CriPtions
551
155
5,106
706
5,106
Other tradlng actlvltles
Sales
Hall Hirn
4.325
256
6,085
4,581
6.085
Inv•$tment in¢ome
Dewsit account interest
993
Charltabl• actMtIo8
Grants
671,929
75,743
Total inGoming resour￿9
678.209
86,934
ExPEND￿VRE
Charltabl• actlvitl••
Insur8n¢e
Llght and heat
Telephone
Sessional Workers
Sundrles
Cost of sales
Refurbishment
Waste Cotlection
Licenses and Pemits
Staff Training
Feasibillty Sludy
Subscriptions
Depr8cialion of tanglble fix8d ass8ts
1,883
1.901
$80
22,758
69
33.640
2.714
5.502
509
20
478
22,031
20
58.634
59,811
114.385
96.165
Support ¢08ts
Thls page does not form part ol the statutory financial statements
Page 27

Financial
une 2024
iti
30.6.24
30.6.23
as restated
Support costs
Governance costs
Auditors. remun8ration
12,330
Totsl resources expended
126,715
96.165
Net incomel(axpondlture)
551.494
(9.231 }
This page doas not forni part of thè statut(ry finan(aal statem8nt8
Pag8 28