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2025-03-31-accounts

The Bangla Centre SCIO

TRUSTEES' ANNUAL REPORT

For the Period Ending 31st March 2025

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The Bangla Centre SCIO

Table of Contents

Reference and Administrative Details 3 Trustees’ Annual Report 4 Financial Review 7 Independent Examiner's Report 9 Statement of Receipts and Payments 11 Statement of Balances 12

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The Bangla Centre SCIO

Reference and Administrative Details

Charity Name: The Bangla Centre SCIO Charity Registration No: SC052283 Principal Office: Registered Office: Trustees: Trustees Resigned: Nil Bankers: Bank of Scotland Independent Accountants: Ethnic Minority Resource Centre Suite 5.6, 5th Floor Standard Buildings 94 Hope Street Glasgow, G2 6PH Independent Examiner: HPJ Accountancy & Consultancy Ltd Suite 5.6, 5th Floor Standard Buildings 94 Hope Street Glasgow, G2 6PH

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The Bangla Centre SCIO

Trustees’ Annual Report For the Period Ended 31st March 2025

The trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the period ended 31st March 2025.

Structure, Governance and Management

Constitution

The Bangla Centre SCIO is a registered Scottish Charity (SC052283), with effect from 26th January 2023. All its affairs are governed by the Board of Trustees as stipulated in the terms of the Charity Constitution.

Appointment of Trustees

The charity must have not less than 3 and not more than 7 Trustees at any time. Any person who wishes to become a Trustee must be member of the congregation and questions arising from the nomination of any individual to join the board of trustee is decided by a majority of votes. Each trustee have one vote and in case of an equality of votes the chairman usually have a second or casting vote.

Trustees are appointed by resolution of the Board, subject to the Constitution and the rules set out therein. Key considerations include:

Trustees operate under the principle of no conflict of interest , ensuring decisions are made solely in the best interests of the charity.

Therefore, the Trustee appointment is in accordance with the constitution. The Bangla Centre SCIO is responsible for induction of any new elected Trustee which involves awareness of a Trustee’s responsibilities, the Governing document, administrative procedures, the history, and philosophical approach of the charity.

A new Trustee would receive copies of the previous year’s annual report and accounts and a copy of the Office of Scottish Charity Regulator leaflet; “The Essential Trustee: What do you need to know”.

Organisational structure

The Trustees have authority to apply funds as they see fit for charitable purposes. They meet regularly, with all major decisions documented in meeting minutes. A quorum of three Trustees is required, and decisions are made by majority vote.

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The Bangla Centre SCIO

Management & Governance

The charity is controlled by its governing document, a constitution of a Scottish Charitable Incorporated Organisation. For Trustees meetings, a quorum shall comprise of at least three of the Trustees and decisions shall be made based on a majority vote.

The Trustees are responsible for overseeing finances, ensuring statutory compliance, and preparing annual accounts, which are independently examined.

Objectives and Activities:

The Bangla Centre SCIO exists to improve the quality of life of the local community, particularly those of Bangladeshi heritage, while fostering inclusivity and cross-cultural exchange.

Community Engagement & Cultural Integration

Sports, Health & Wellbeing

Education & Skills Development

Environment & Sustainability

Community Support Services

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The Bangla Centre SCIO

Volunteer Development

Achievements and Performance

The Bangla Centre SCIO has successfully delivered a range of initiatives and services to benefit the local community. Key achievements include:

In June 2024, The Bangla Centre SCIO assumed full management of Balgrayhill Community Centre from Glasgow City Council. Since then, the Centre has become a vibrant hub, providing:

Since the takeover, more than 1,000 individuals have accessed the facilities, with an estimated 5,000 visits in total over the period.

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The Bangla Centre SCIO

These contributions have supported operational costs, new community projects, and organizational growth. Increased focus on advertising and marketing has helped attract new participants and improve sustainability.

Financial Review

General review:

During the financial period ending on 31st March 2025, the total income amounted to £46,033 which consists of income from grants, donations and other charitable activities. The total expenditure for the year was £50,342. The overall annual financial result was an operational deficit of £4,309

Reserve Policy

The Bangla Centre SCIO leadership has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (“the free reserves”) held by the charity should be between three and six months of the resources expended, which equates to £12,585 to £25,171 in general funds. As of now, the charity has only £8,452, which the trustees believe that it needs to be improved for the charity to be able to continue with the current activities even in the event of a significant drop in funding. It would obviously be necessary to consider how the funding would be replaced or activities changed. At present the free reserves which amount to £8,452 is not a good level and the trustees are not satisfied with this position.

Risk management

The Board of Trustees is aware and has assessed the major risks to which The Bangla Centre SCIO is exposed, those related to the operations and finances and is satisfied that the systems in place are robust enough to mitigate all major risks.

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The Bangla Centre SCIO

Future Plans

The Trustees plan to continue advancing: Education by Expanding classes, workshops, and training opportunities. Community Development & Citizenship by Encouraging civic engagement and stronger community cohesion. Arts, Heritage & Culture by Promoting diversity and preserving cultural heritage. Recreation & Wellbeing by Enhancing facilities and activities for physical and mental health. Environmental Protection by Expanding ecoconscious initiatives for sustainability.

Governance improvements will include enhancing accounting systems for transparency, establishing an internal audit team, introducing quarterly reporting, Allocating projectspecific budgets. These steps will ensure sustainability, accountability, and greater impact for the community.

Approved by the trustees on 08th October 2025 and signed on their behalf by: -

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Trustee

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The Bangla Centre SCIO

Independent Examiner's Report For the period ending 31st March 2025

Independent Examiner’s Report to the Trustees of The Bangla Centre SCIO. I report on the financial statement of the charity for the period ended 31st March 2025, which are set out on pages 10 to 17.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 449(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention: -

  1. Which gives me reasonable cause to believe that in any material respect, the requirements: -

  2. To keep accounting records in accordance with section 44(1) (a) of the 2005 Act

  3. and Regulation 4 of the 2006 Regulations, and

  4. To prepare Accounts which accord with the accounting records and comply with

  5. Regulation 9 of the 2006 Regulations (as amended)

Have not been met

  1. I would however recommend that the charity continue to maintain all accounting documents and records in accordance with the 2005 Act, and the accounts should comply

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The Bangla Centre SCIO

with Regulation 9 of the 2006 Accounts Regulations (as amended).

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17/10/2025
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Relevant professional qualifications and body

Qualified Accountant – Member of AIA & ACIE

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The Bangla Centre SCIO

Statement of Receipts and Payments

For the Year Ended 31st March 2025

Receipts
Note
Unrestricted
Funds
Restricted
Funds
Total for
2025
Total for
2024
4.1
4.2
4.3
Proceed from sale of Fixed Assets
Proceed from sale of Investments
Total Receipts
Income from Charitable Activities
Receipts from other Charitable Activities
Receipts from Charitable Activities
Receipts from Assets & Investment Sales
Voluntary Receipts:
Donations
Grants
5,545 - 5,545 14,605
- 14,720 14,720 10,500
25,768 - 25,768 -
31,313 14,720 46,033 25,105
- - -
-
- - -
-
31,313 14,720 46,033 25,105
Payments -
-
-
-
Cost of Fundraising Activities
Cost of Charitable Activities
5
30,627
10,169
40,796
22,381
Grants and Donations - -
-
-
Governance Costs 2,353
-
2,353
250
Purchase of Fixed Assets
Purchase of Investments
Total Payments
Surplus/(Deficit) for the year
Transfer between funds
Surplus/ (Deficit) for the year
- 7,169
7,169
1,246
- -
-
-
32,980 17,338 50,318 23,877
- 1,667 - 2,618 - 4,285 1,228
- -
-
-
- 1,667 - 2,618 - 4,285 1,228

The Notes on Pages 12 to 17 form an integral part of these accounts

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The Bangla Centre SCIO

Statement of balances

As at 31st March 2025

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Funds Reconciliation Unrestricted Restricted Total 2025 Total 2024
Funds Funds
Cash at Bank & in Hand - 01/04/2024 2,261 10,500 12,761 11,532
Surplus/(Deficit) for the year - 1,667 - 2,618 - 4,285 1,229
Cash at Bank & In Hand 594 7,882 8,476 12,761
Bank and Cash Balances
Bank Deposit Account - - - -
Bank Current Account 594 7,882 8,476 12,761
Cash in Hand - - - -
594 7,882 8,476 12,761
Investments
Investments at Market Valuation - - - -
Other Assets (Unrestricted Fund)
- - -
Opening Balance: Equipment at cost: 1,246.00
-
Additional: Equipment at cost: 7,168.80 7,168.80 1,246.00
- - - -
Additional: Fixture & Fitting at cost:
Total - 7,168.80 8,414.80 1,246.00
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Liabilities (Unrestricted Fund)

The organisation had no Liability as at 31st

Contigent Liabilities

The organisation had no Contigent Liabilities as at 31st March 2025 The Notes on pages 12 - 17 form integral part of these accounts

Approved by the trustees on the 16 August 2025 and signed on their behalf by: -

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Trustee

Treasury

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The Bangla Centre SCIO

Notes to the Accounts - For the Year Ended 31st March 2025

1. Basis of Accounting

These assounts have been prepared on the Receipts and Payment basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)

2. Nature and purpose of funds

During the year under review, all of the charity's funds were unrestricted and were used at the discretion of the trustees. The charity received donations from its members and non - members. All the funds received were wholly and exlusively used for pursuit and furtherance of the charity's objects as stipulated in its constitution.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purpose. During the period under review, the charity did not receive any restricted funds.

3.Related Party Transactions

There was no remuneration paid to any charity trustee or to any person connected to a trustee during the year.

4.1 Donations

There were several donations received by the charity during the year under review.

Income received
Membership Contributions
TOTALS
Donations
Unrestricted
Funds
Restricted
Funds
Total for
2025
Total for
2024
4,420
-
4,420
-
1,125
-
1,125
14,605
5,545
- # 5,545
14,605

4.2 Grants Received

There were several grants received by the charity during the year under review.

Grants received Unrestricted
Funds
Restricted
Funds
Total for
2025
Total for
2024
THE ROBERTSON TRUST
BIG LOTTERY FUND
SPRINGBURN AREA PARTNERSHIP
AGE SCOTLAND
-
8,500
8,500
-
-
-
-
10,000
-
-
-
500
-
860
860
-
BANGLA CENTRE SCIO -
1,360
1,360
-
BADMINTON
TOTALS
ALLIED VEHICLES
-
3,000
3,000
-
-
1,000
1,000
-
-
14,720 # 14,720
10,500

4.3 Income from other Charitable Activities

There were several donations received by the charity during the year under review.

Bangla School
Income received
Hall Hire
Entry Fee
Sponsorship
Collections from Prayers
Commission
TOTALS
Raffle Tickets
Stalls
Bangla Centre Programs
Unrestricted
Funds
Restricted
Funds
Total for
2025
Total for
2024
826
-
826
-
19,463
-
19,463
-
820
-
820
-
1,969
-
1,969
-
220
-
220
-
565
-
565
-
435
-
435
-
1,290
-
1,290
-
180
-
180
-
25,768
- # 25,768
-

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The Bangla Centre SCIO

5. Payments directly related to Charitable Activities

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Voluntary Charitable Governance Unrestricted Restricted Total Fund Total Fund
Fundraising
income Activities costs Fund Fund 2025 2024
Direct Cost
Advertising and PR - - 133 - 133 - 133 -
- - - - -
Entertaining 2,797 2,797 2,797
- - - -
Sports Activities 1,237 1,237 1,237 5,873
Shuttlecock - - 77 - 77 400 477 -
Cout booking - - 880 - 880 1,900 2,780 -
Purchase of Assets - - - - - 7,169 7,169 -
- - - - - - - -
Equipment Hire
Hall/Room Hire - - 893 - 893 595 1,488 -
Social Excursion & Hospitality - - 12,547 - 12,547 743 13,290 6,560
Insurance - - - - - 449 449 -
- - - - - - - -
Light and Heating
- - - - - -
Legal and professional costs 1,544 1,544
Rent and Rates - - - - - - - 1,200
- - - -
Repairs and Maintenance 2,591 2,591 2,400 4,991
- - - -
Bangla School Teachers 2,293 2,293 2,293 2,958
- - - - - - - -
Training Programs
Sound System - - 730 - 730 - 730 192
Cultural Event Activities - - 968 - 968 - 968 4,101
- - - -
Stationery, Printing & Postage 1,067 1,067 1,119 2,186
Travel and Subsistence - - 448 - 448 - 448 630
Wages and Salaries - - 2,587 - 2,587 762 3,349 -
Website Expenses - - - - - - - 709
Bank Charges - - - - - 190 190 158
Awards, Prize & Gifts - - 1,379 - 1,379 91 1,469 -
Total Expenditure - - 30,627 - 30,627 17,362 47,989 22,381
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The Bangla Centre SCIO

6. Breakdown of Grants Received and Payments

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The Big Springburn Age Bangla Badminton Allied
Robertson Lottery Area Scotland Centre Vehicles Total
Trust Fund Partnershi SCIO
p
Balance B/F - 10,000 500 - - - - 10,500
Grants Received 8,500 - - 860 1,360 3,000 1,000 14,720
TOTALS 8,500 10,000 500 860 1,360 3,000 1,000 25,220
Direct Cost
Shuttlecock - - - - - 400 400 -
- - - - - -
Cout booking 1,900 1,900
Purchase of Assets 4,878 2,291 - - - - 7,169 -
Equipment Hire - - - - - - - -
Hall/Room Hire - 205 - - 389.95 - 595 -
Social Excursion & Hospitality - - - 143.31 - 600 743 -
Insurance - 449.15 - - - - 449 -
- - - - - -
Legal and professional costs 1,544 1,544
- - - - - -
Repairs and Maintenance 2,400 2,400
Stationery, Printing & Postage - 730 389 - - - 1,119 -
Wages and Salaries - 762 - - - - 762 -
Bank Charges - 153.96 - - 36 - 190 -
Awards, Prize & Gifts - - - 90.57 - - 91 -
Total Expenditure 4,878 8,535 389 234 426 2,900 - 10,169
Surplus/Deficit 3,622 1,465 111 626 934 100 1,000 15,051
Transfers between Funds - - - - - - - -
Balance C/Forward 3,622 1,465 111 626 934 100 1,000 15,051
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The Bangla Centre SCIO

7. Breakdown of Unrestricted Receipts and Payments for Charitable Activities

Donations
Members
Fee
Hall
Hire
Entry
Fee
Sponsors
Fund
Prayers
Collections
Raffle
Tickets
Stalls
Bangla
Programs
Bangla
School
Total
Balance B/F
Gross Receipts
TOTALS
Direct Cost
1,229
- - - - - - - - - 1,229
4,420 1,125 826 19,463 1,040 1,969 565 435 1,290 180 31,313
5,649 1,125 826 19,463 1,040 1,969 565 435 1,290 180 32,542
Advertising and PR 133.00
-
-
-
-
-
-
-
-
-
133
Entertaining
Sports Activities
-
-
-
2,797
-
-
-
-
-
-
2,797
-
-
-
-
137
1,100
-
-
-
-
1,237
Shuttlecock 77
-
-
-
-
-
-
-
-
-
77
Cout booking -
-
-
-
240
640
-
-
-
-
880
Purchase of Assets
-
2,291
-
-
-
-
-
-
-
-
2,291
Equipment Hire
-
-
-
-
-
-
-
-
-
-
-
Hall/Room Hire
-
-
-
601
-
-
-
292
-
-
893
Social Excursion & Hospitality
-
-
-
12,547
-
-
-
-
-
-
12,547
Repairs and Maintenance
2,591
-
-
-
-
-
-
-
-
-
2,591
Bangla School Teachers
-
-
-
-
-
-
-
-
-
2,293
2,293
Sound System
-
-
-
730
-
-
-
-
-
-
730
Cultural Event Activities
-
-
-
968.01
-
-
-
-
-
-
968
Stationery, Printing & Postage
113
-
-
-
-
-
-
-
954
-
1,067
Travel and Subsistence
-
-
-
448
-
-
-
-
-
-
448
Wages and Salaries
2,587
-
-
-
-
-
-
-
-
-
2,587
Awards, Prize & Gifts 600
-
-
698.71
-
-
80
-
-
-
1,379
Total Expenditure
Surplus/Deficit
Transfers between Funds
Balance C/Forward
6,101
2,291
-
18,790
377
1,740
80
292
954
2,293
30,627
452
-
1,166
-
826
673
663
229
485
143
336
2,113
-
1,915
-
-
-
-
-
-
-
-
-
-
-
452
-
1,166
-
826
673
663

229
485
143
336
2,113
-
1,915

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The Bangla Centre SCIO

Notes to the Accounts - For the Year Ended 31st March 2025

8. Grants & Donations made

There was no donation made during the reporting period.

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Unrestricted Restricted Total for Total for
funds funds 2025 2024
Grants - - - -
Donations - - - -
- - - -
9. Governance Costs
Annual Accounts & AGM 600.00 - 600.00 250.00
Independence Examination 550.00 - 550.00 -
Legal & Consultancy Advice 1,203.00 - 1,203.00 -
2,353.00 - 2,353.00 250.00
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10. Transfers between funds

There was no any fund fund transfer during the period under review.

9. Funds collected for other charities

There was no any fund collected on behalf of other charities during the period under review.

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