REGISTERED CHARITY NUMBER: SC053182
Report of the Trustees and
Unaudited Financial Statements for the Period 12 March 2024 to 31 March 2025
for
Eastfield Community Centre SCIO
Accountants Plus Chartered Certified Accountants Second Floor Airbles House 270 Airbles Road Motherwell ML1 3AT
Eastfield Community Centre SCIO
Contents of the Financial Statements for the Period 12 March 2024 to 31 March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 10 |
| Detailed Statement of Financial Activities | 11 |
Eastfield Community Centre SCIO
Report of the Trustees
for the Period 12 March 2024 to 31 March 2025
The trustees present their report with the financial statements of the charity for the period 12 March 2024 to 31 March 2025. The trustees 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 in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
We've set up our organisation to benefit the Eastfield community, focusing on a few key goals:
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Fighting poverty
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Offering fun and recreational activities to boost quality of life for local people
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Promoting and enhancing environmental wellbeing
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Supporting those facing challenges due to age, health, disabilities, financial issues, or other
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difficulties.
To deliver on these objectives, Eastfield operates as a welcoming and accessible community hub, providing space for a wide range of users, including local businesses, charities, and community groups. These groups deliver a diverse programme of activities from Eastfield, including children’s dance and drama classes, support groups such as breastfeeding and addiction recovery, and a variety of health and wellbeing activities. External partner organisations, such as Enable, also make use of our centre to provide services for adults with disabilities, ensuring that the building supports inclusive provision for those who may face additional challenges.
In addition to facilitating external provision, Eastfield directly delivers a small number of its own initiatives, including a gardening club and a craft club. These activities promote social connection, skills development, and environmental awareness within the community.
Our facilities also enable children’s dance and drama groups to host their annual performances, providing valuable opportunities for young people to showcase their achievements within their own community.
A key aspect of our work is the organisation of affordable and accessible community events. During the year, events such as a Christmas Fayre and a Halloween party were delivered to provide local families with enjoyable, low-cost
opportunities to come together and participate in community life.
Public benefit
The charity’s purposes are set out in its governing document and are recognised as charitable under Scottish law. The trustees ensure that all activities undertaken during the year are in furtherance of these purposes and provide identifiable public benefit.
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Eastfield Community Centre SCIO
for the Period 12 March 2024 to 31 March 2025
Report of the Trustees
ACHIEVEMENTS AND PERFORMANCE Charitable activities
This past year has been one of resilience, determination, and community spirit. Eastfield Community Centre has long served as a vital hub for our area—a space for people of all ages and backgrounds. In February last year, we received the news that South Lanarkshire Council would be withdrawing all funding from the centre. This decision could easily have led to closure—but instead, our trustees stepped up immediately
.
Within weeks, we had begun the process of a Community Asset Transfer (CAT). This would allow us to take ownership of the building and secure its future as a community-owned and operated space. The trustees have worked tirelessly to make this possible. There were countless meetings, challenging deadlines, and many volunteer hours dedicated to preparing and submitting our application.
We want to thank our local community for engaging with our survey and showing, in no uncertain terms, just how valued Eastfield is. Their support was vital in demonstrating the centre’s importance to the people it serves. We would also like to extend our sincere thanks to our advisors - their guidance and expertise have been invaluable during this crucial time.
Alongside our work on the CAT, we’ve kept the centre as active and welcoming as ever. Our regular groups and classes continue to run, and in October we hosted our first Halloween Party, which was a fantastic success.
The year ahead will be pivotal. Finalising the CAT will unlock new opportunities for development, external funding, and community engagement. We will continue to build partnerships, seek new income streams, and develop the centre to meet the changing needs of our local population.
Together, we are proving that this community cares deeply about its shared spaces - and is willing to fight for them.
The reporting period (2024–2025) has been one of significant development and transformation for Eastfield Community Centre.
A major focus of the year was the preparation and submission of a Community Asset Transfer application to secure ownership of the Centre building. This represented a substantial undertaking for the organisation and required
considerable time, commitment, and collaboration from trustees, volunteers, and the wider community.
The strength of local support was clearly demonstrated through a community consultation process, which generated over 500 responses. This level of engagement highlights the importance of Eastfield as a valued community asset.
We also successfully delivered new community initiatives, including our first Halloween party, which proved to be highly popular and well attended by local families. This event demonstrated our ability to provide engaging activities that respond to community needs.
In parallel, initial work was undertaken to develop plans for the renovation and modernisation of the building, with the aim of ensuring that the facilities are fit for purpose and able to support future growth in services and activities.
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Eastfield Community Centre SCIO
Report of the Trustees
for the Period 12 March 2024 to 31 March 2025
FINANCIAL REVIEW
Reserves policy
Eastfield Community Centre have identified various scenarios which cover different levels of activity, which means that the activities can be adjusted based on the amount of funding secured.
We aim to hold 3 - 6 months running costs in unrestricted undesignated reserves which are around £29,000..
As at 31st March 2025 the unrestricted undesignated reserves were £123,517 which exceeds the amount required.
However there is considerable refurbishment work required and the trustees are reviewing the potential costs which may require further funds to be designated for this.
FUTURE PLANS
Looking ahead to the next reporting period, Eastfield Community Centre aims to build on the progress made during this year of transition.
A key priority will be to strengthen governance arrangements and further develop organisational policies and procedures. This will ensure that Eastfield continues to operate effectively and in line with best practice as a charitable organisation.
We also intend to expand our programme of community events, providing more regular opportunities for local people to come together in a welcoming and inclusive environment.
Alongside this, we will continue to progress plans for the development and improvement of the Centre’s facilities, ensuring that the space can meet the evolving needs of the community it serves.
Following the year end, the charity purchased the building and have engaged an architect to design a refurbishment plan.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document and constitutes a Scottish Charitable Incorporated Organisation.
Eastfield Community Centre Constitution (dated 4th October 2024) is the governing document that sets out the charities purpose, structure, and describes how it operates. All Trustees are responsible for ensuring that Eastfield Community Centre complies with the Constitution.
Recruitment and appointment of new trustees
The original trustees were those individuals who signed the charity trustee declaration forms which accompanied the application for incorporation of the organisation.
At each AGM the members may elect any eligible member to be a trustee. The Trustees may also at any time appoint any eligible member to be a trustee.
At each AGM all of the trustees must retire from office but may then be re-elected.
Induction and training of new trustees
New trustees attend a short induction and training session where they are briefed on the content of the Memorandum and Articles of Association, the decision making process, the business plan and recent financial performance of the charity.
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Eastfield Community Centre SCIO
Report of the Trustees for the Period 12 March 2024 to 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC053182
Principal address
Duke's Road Cambuslang Glasgow G72 7BA
Trustees
Ms C Kelly (appointed 6.2.26) Ms P Miller (appointed 20.6.25) Ms M Cassidy Treasurer (appointed 4.10.24) Ms I Turnbull (appointed 4.10.24) Ms C Mathieson (appointed 6.2.26)
Independent Examiner
Accountants Plus Chartered Certified Accountants Second Floor Airbles House 270 Airbles Road Motherwell ML1 3AT Approved by order of the board of trustees on 23 April 2026 and signed on its behalf by:
Ms M Cassidy - Trustee
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Independent Examiner's Report to the Trustees of Eastfield Community Centre SCIO
Independent examiner's report to the trustees of Eastfield Community Centre SCIO
I report to the charity trustees on my examination of the accounts of Eastfield Community Centre SCIO (the Trust) for the period 12 March 2024 to 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no 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.
Fiona Struthers The Institute of Chartered Accountants of Scotland
Accountants Plus Chartered Certified Accountants Second Floor Airbles House 270 Airbles Road Motherwell ML1 3AT
30 April 2026
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Eastfield Community Centre SCIO
Statement of Financial Activities
for the Period 12 March 2024 to 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities Charitable activities Investment income 3 Total EXPENDITURE ON Charitable activities Charitable activities NET INCOME TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 213,428 26,345 130 239,903 16,386 223,517 223,517 |
Restricted fund £ - 6,034 - 6,034 6,034 - - |
Total funds £ 213,428 32,379 130 |
|---|---|---|---|
| 245,937 | |||
| 22,420 | |||
| 223,517 | |||
| 223,517 |
The notes form part of these financial statements
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Eastfield Community Centre SCIO
Balance Sheet
31 March 2025
| Notes CURRENT ASSETS Cash at bank and in hand CREDITORS Amounts falling due within one year 5 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 6 Unrestricted funds TOTAL FUNDS |
Unrestricted funds £ 224,668 (1,151) 223,517 223,517 223,517 |
Restricted fund £ - - - - - |
Total funds £ 224,668 (1,151) 223,517 223,517 223,517 223,517 223,517 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 23 April 2026 and were signed on its behalf by:
M Cassidy - Trustee
The notes form part of these financial statements
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Eastfield Community Centre SCIO
Notes to the Financial Statements for the Period 12 March 2024 to 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has 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 on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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continued...
Eastfield Community Centre SCIO
Notes to the Financial Statements - continued for the Period 12 March 2024 to 31 March 2025
2. DONATIONS AND LEGACIES
£ Donations 213,428
Donations of £213,427.69 were received in the year from Eastfield Community Centre (not for profit organisation).
3. INVESTMENT INCOME
£ Deposit account interest 130
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 March 2025.
Trustees' expenses
There were no trustees' expenses paid for the period ended 31 March 2025.
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
£ 1,151
6. MOVEMENT IN FUNDS
| Unrestricted funds General fund Building & Refurb TOTAL FUNDS |
Net movement in funds £ 223,517 - 223,517 223,517 |
Transfers between funds £ (100,000) 100,000 - - |
At 31.3.25 £ 123,517 100,000 |
|---|---|---|---|
| 223,517 | |||
| 223,517 |
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continued...
Eastfield Community Centre SCIO
Notes to the Financial Statements - continued for the Period 12 March 2024 to 31 March 2025
6. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds South Lanarkshire Council TOTAL FUNDS |
Incoming resources £ 239,903 6,034 245,937 |
Resources expended £ (16,386) (6,034) (22,420) |
Movement in funds £ 223,517 - 223,517 |
|---|---|---|---|
Building & Refurb - This fund is funds held for future purchase of the building and refurb costs.
SLC - This fund is from South Lanarkshire council for a community engagement strategy.
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 March 2025.
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Eastfield Community Centre SCIO
| Detailed Statement of Financial Activities for the Period 12 March 2024 to 31 March 2025 INCOME AND ENDOWMENTS Donations and legacies Donations Investment income Deposit account interest Charitable activities Grants Hall lets Total incoming resources EXPENDITURE Charitable activities Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Subscriptions Repairs and maintenance Entertainment Events Garden project Staff costs Cleaning Consultancy fees Support costs Finance Bank charges Governance costs Accountancy and legal fees Total resources expended Net income |
£ 213,428 130 6,034 26,345 |
|---|---|
| 32,379 | |
| 245,937 1,524 815 6,275 645 574 51 430 2,346 286 421 314 1,105 262 6,034 |
|
| 21,082 186 1,152 |
|
| 22,420 | |
| 223,517 |
This page does not form part of the statutory financial statements
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