Happy Creative Recreational Centre (HCBC) (SC052579) Receipts & Payments Accounts 1 June 2023- 31 May 2024 IlxppTr Crexlive Rtere#tÉon#l C'enire SC.O52$79 Re(L'iPts & V*yment.I Si#loment Aeeounts June 2023 JI May" 21124 C.'vn¢en¢s Truylee Report Receipts & P*ymenLI S¢#¢ement fit#lement of B*l#nce Independenl Lx4miner'¥ (Ir%ani¥gtionAI I)etxi18 Tho l)irnYi HuqinesB BAnk of ￿￿tI￿nd P.{). IIMM) IIX2 1 l.B Independent F,x#minrr'.¥ l)ct*il¥ .1st lif I'ru¥tet%: Happy Creative Recreational Centre {HCRC) Trustees, Report For Financial Year 1 June 2023- 31 May 202 Introduction HCRC is a small Scottish Charity {SC052579) It is a gcio and a voluntary organisation operating mainly in North & East of Glasgow. We seek to provide unifonn and consistent services across the area which meet the needs of our users and are of a high quality and which also promote communrty participation and inclusion in tIE decision- making processes which affect their lives in the North & East of the city and its surrounding distncts. Our total Re￿iptS for the period were £ 255.36 made up entirely of member donations. All the expenditure for this period was made up from monies paid out by our m*mbers and Trustees from their own pockets. The main items were rnaterial and venue costs for the piloted classeslactivities. We carried forward the £ 255.36 from year 2023124, giving the net worth of th& charrty of £ 255.36 as at 1st June 2024. Aims & Ob-ectives of HCRC The overarching aims of the group are to promote any charitable purpose allowed under our constitution, for the benefrt of all residents of North East Glasgow and environs by bringing together the local and statutory authorities, voluntary organisations and the covrmunity in a common effort to relieve poverty. advance education and training, advan￿ cultural awareness and integration. furthef he•lth and to provide or assist in the provision of facilities in the interests of social welfare, for recreation and other leisure time occupation Iso that the conditions of life of the aforementioned residents may b¢ improved, with particular emphasis on the provision of services for Ghildren and young adults. In furtheran￿ of the above aims the Group seeks'.- 1.1 The advancement of education. 1.2 The advancement of citizenship or communty development 1.3 The provision of recreational activities, or the org nisation of recreational activities. with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended. 1.4 The relief of those in need by reason of age. ill-healt financial hardship or other disadvantage. disability. We would also like to promote other charitable schemes [Charrtable shall mean a charrtable purpose under Section 7 of the Charrties & Trustee Investment (Scotland) Act 2005 which Is aSso regarded as a CharItab￿ purpose in relation to the applications of the Taxes Actsl of public & community benefrt, particularly. but not exclusivety schemes which will improve participation of residents of the operating area in the overall regeneration of the area in the fields of health, &lucation & training. relief of poverty & disadvantage and housing and associated support and amenities among the resTrdents of the operatlng area in need of such support by reason of youth, age, infimity, disablement or poverty, with the objed of improving their conditions of life. in terms of the limitations of our constrtution. Activities The group provides a wide range of qualty ser4ices to its users in the North & Easl of the cty and broader East End community. These take the fom) of the following.. 1. Bringing the community together to participate in fundraising and sponsorship events, including Youths. Pensioners, Nursery & School age children, Asylum Seekers. Refugees & Migrant Workers. 2. Training and translation services for users of our a native English speaking local groups and people. 3. Links to partner agencies such as Tollcross and Shettlpston HAS, Tollcross Advi￿ and Learning Centre (TALC), Tollcross Community Trust (TCT). Tollcross YMCA, Jobs & Business Glasg¢yw IJBG) & Glasgow Kelvin College (GKC) in employment related training & advice 4. Information and Open Days for the area at which community consultation for Ser¥1￿ provision can be discussed andl)r reported back to our Board and local residents. 5. Our main activities have been pilotiNJ a varTrety of dasses and training for young peoplelchildren falling mainly into 2 age groups, 6-11 and 12-15 years of age. We piloted the following $ervices for these children to canvass the needldesire for the activities within the parent and child reference groups undertsking the traininglrecrealional activrties.. ivities and Hair Braiding Classes Baking classes Cooking classes Jewellery classes Soap making Candle making Arts and Crafts Postcards making At first we made smalvminimal charges for these activities *) cover the cost of materials and venue hire. But even these small chaNJes proved to be too much for people in our area who come frorn • variety of deprivedldisadvantaged backgrounds. The board theref(¥e decided that they would m￿1 all costs out of their own pockets to allow the pilots to continue. This we have continued to do while seèking funds from other charitable organizations and statutory donors. All donations and funds in our account have only been from TrUStee￿IneMberS so far. The year has been our first year of operating as a charrty. It has been one which has seen huge further reductions in the fvnding environment and rt has been drfficult for us to a￿sS new resources. We shall continue to try and do so as we know what we offer is of need to our client group and potenknal service users. Statement of Responsibilities of Members The committee members are responsible for the preparation of the accounts for each financial year which gives a true and far review of the state of affairs at the end of the year and of its results for that period. In preparing those accounts the members are requiwl to.. Select suitsble accounting policies and then apply them consistently- Make judgements and estimates that are reasonable an prudent. State whether applicable accounting standards have followed. Prepare the accounts on the going con￿rn basis unless it is inappropriate to assurne that the scherne will continue. The committee rnembers are responsible for keephg proper accounting records which disclose wrth reasonable accuracy at any time the financial position of the project and which will enable them to comply with accounting procedures of The Law Refomi {Mi$cellaneous Provisions) (Scotland) Act 1990 and The Charities Accounts (Scotland) regulations 1992. As a Scottish Chanty they must also corrply WFth the applicab￿ terms and provisions of the Charrties & Trustee Investrnent (Scotland} Act 2005. and the Charities Accounts (Scotland) Regulations 20C6. They are responsible fof safeguarding the assets of the organisation and hence for tsking reasonable steps for the prevention and detection of fraud or other irregularities. We shall continue to plan and apply for funds for the fUt1J￿ and for some of the facilities and Se￿iceS we hope to deliver such *'. Respite Care Childminding with indoor and outdoor play Nursery with indoor and outdoor play We aim to be in a posrtion to offer all Servi￿ free of chargé for those who require this concession. We shall endeavour to continue to work to deliver the successful assistance and help required by our service users to the consistently high standard we hope we shall become renowned for. We would also like to take this opportunty to thank our volunteers and supporters from the whole community for their hard work throughout the year. This is particularly true for the help and free ServI￿S given by TollL*oss Advice and Leaming Centre TALC; Tollcross Community Trust Tct, Tollcross YMCA and Tollcross Housing Association THA, and the,servI￿5 of Tcfs consultants, Gaelforce, and Parkhead & Shettleston Qibraries. Signed on behalf of HCRC Date h 6109124 Happy Creatlve Recreational Centre {HCRCI Reclepts & Payments Accounts 1stJung 2023 to 31 May 2024 2023124 Income Grants GCVS Scottlsh Govornmenl GCC Cash In Hand CIFD Credlts Fundrni8ing Bank Intere8t Donations M•rnber8rrru$t••• Tot*1 25 255.3 Expgndllure Rent & HalVRoom Hlrns Rates StafflS••8lonaVFo08 Volunt8•r8 Exp8n8e8 Commlttoe ExpoTrse8 Statlonery, Pflntlng, Offlce Fum. Travel Utllltl Bank Charges In$ Telgcom Admln Socurlty Blngo Exp•n8es Equlpmont Hospltallty Communlty & Chrlstma• Events & Trlps Entertalnment Chrfstmas & Events Total Surplus 255.3 161091202 ned on Behalf of Ha y Crèotlve Recfeallonal Centr• 16109120 All luiids are restricted to the purpose rnised for. Happy Crnatlve Recreatlonal Centre {HCRCI Statement ol Balancos year èndlng 31 May 2024 2023124 Openlfig Bal•ncg8 1 June 2023 Surplus{Delicitl lor year Closlng Balance as al 31 May 2024 255 255 Tanglbl• A88O8ts Current Assets Debtor6 Cash In hand Ca¥h at Bank 255 Total A•••t8 255 Net Ll•billtl Creditors amounts faillng due within l year Creditors amounts lailinE due mole than l year Net liabilitie5 D•pr•cl•llon Total nat worth of Charlty CIFWD to 1 June 2024 255 All funds •rn rostrlcted to thè purpos• ral8ed for. ned on t)ehall ol T 1118tpe4 1610912024 iyiityJ by Affiliale Member aci 1610912024 Independent F.xaminer'8 Notes on HCRC Receipts & Payments Statement l June 2023- 31 May 2024 4itatemen¢ of Res Dngibilities of Trustees & Inde endent F.xaminer Thc charily's trustees responsible for ihe preparation of th accounts in accordance with the terms c)f IhL' LhdritiL% and l-rnslLI' InvestmLml ISLC)Ildnd} 2005 Act and the Charilies Accoun1% ISLotland) RLL?ulalions 2110 The charily Iru%tecs consider thal th¢ audit requiremLnt of Reb)ulalion lul } (d) i)I' the ALLounls Rcgiul(ItiOT)s d()L'% not apply. It is my rLsponstbilily Io LxaminL th¢ accounts &8 required under seeiion 44(1) (L) ol. IhL Act and to tale whLther Particular matlers havc c()mL l() my attLnlion. Basis of inde ¢ndenl examiner's statement My examinalion is carricd out in a¢Lordanc¢ with Regulati 11 ol. Ihc C'hiiriliLs ALL()unts (SL()tland) Reg)ulalicin% 2006. An examinalion includL% a review of ihe accountingy rcL{)rds kL'pI by the charily and a Lcimprison c)l- IhL' accounts presLnled ￿'71h thosc reLords. It als() inLludL'% C(InsidLfalion ()f unwsual item5 or disclosure5 in th¢ aLcount8 and %e¢ks explandliDn.% Irom the Iru%tLLs conLcrningT any %uch mattL'rs. Th¢ pri)¢Ldures und¢"rtBk¢n d() ni)t pr()vidL' all thc L'vidcncc th411 w()uld bL' rL'quircd in an audit and. ¢()n￿qU(.nijy. I d() nc)l L'xpfL'%% an dudil ()pini()n on the accounls. Inde endent examiner's statement In the course ol. my examination. no matter has come lo my atlenoon which givLS me re&sonable cause to believe thal in any mate the requiremLnls: t() k¢L'p aLL()untingi records in accordancc with s¢cli()n 44(1) (a) () ALI and R¢gJulalion 4 of. the 2006 Aeci)unts Regulations, and lo prLpafL ¢lLL()unts w'hich aLLC)rd with IhL accounlinbJ records dn wilh RLg?ulaliun 9 of IhL 2006 Accounls RLgulations al respecl the 2005 comply have not been met. or 2. to which, in my opinion. attention should be drawn in orde proper undersL2nding ofthe accounts to be reachL.d. to enable a Introduction ThL' Ilappy CrLativ¢ Recr¢ational CentrL' (FICRC) is a SCIO d a small Scottish Charily (SC052579). and a voluntary orgTranisation o atinbF in the F.asl End of (ilasg>ow. In Financial YLar 2023124 il receivLd al ol. il.% funds fri)m 'l-rustee and member donations which totalled £ 255.-16. The gJrc)up's tol(Il Lxpenditure was met oul of the wckets of meM￿rS and 'l'rnstees as Ihey 'ere unable to raise funds from 5tatulory EK)dies or chariLqble yonors. "fhey did this as iheTr¥' were totsll). commillcd lo the services ihe). offer and the community w.hich needs thLm. ThLN' feli thai if thLV pilolcd lh¢ servkees the￿. LcTruld demun%lrdle ihal th¥!. M'ere required. The). carricd lorwaryl a iotdl nei ()rth of £ 25.5.-16 10 finar)cial v￿r ?0?4 1?5. I hai'e examined ihe finanLial rLCC)rds. paN' Ins and expcnditurc of the biroup for th¢ ￿riod 20231•4 and find thcm lo corrcspond Hith their Receipts Pd>'mLnts statements for the %'ear under considerdtion. 'iih %pecific reference lo this acL()ulliing ￿riod I should just lik¢ to stale thai Ilter exdminaiion ol- the group s financial records I hake recommended Ih