IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 1.6.23 31.5.24 31.5.24 FY N J McNeill M Humphreys J J Kelsey C J Mcbeath S M Mcintyre IB Burleigh FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1894992023-05-31SC1894992024-05-31SC1894992023-06-012024-05-31SC1894992022-05-31SC1894992022-06-012023-05-31SC1894992023-05-31SC189499ns0:CharitableCompanyLimitedByGuarantee2023-06-012024-05-31SC189499ns15:PoundSterling2023-06-012024-05-31SC189499ns0:Trustee12023-06-012024-05-31SC189499ns0:Trustee32023-06-012024-05-31SC189499ns0:Trustee42023-06-012024-05-31SC189499ns0:Trustee52023-06-012024-05-31SC189499ns0:Trustee62023-06-012024-05-31SC189499ns0:Trustee22023-06-012024-05-31SC189499ns11:FRS1022023-06-012024-05-31SC189499ns11:IndependentExaminationCharity2023-06-012024-05-31SC189499ns11:SmallCompaniesRegimeForAccounts2023-06-012024-05-31SC189499ns11:FullAccounts2023-06-012024-05-31SC189499ns11:CharitiesSORP2023-06-012024-05-31SC189499ns16:EnglandWales2023-06-012024-05-31SC189499ns11:RegisteredOffice2023-06-012024-05-31SC189499ns11:CompanySecretary12023-06-012024-05-31SC189499ns0:TotalUnrestrictedFunds2023-06-012024-05-31SC189499ns0:TotalRestrictedIncomeFunds2023-06-012024-05-31SC189499ns0:Activity82023-06-012024-05-31SC189499ns0:Activity8ns0:TotalUnrestrictedFunds2023-06-012024-05-31SC189499ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-06-012024-05-31SC189499ns0:Activity82022-06-012023-05-31SC189499ns0:TotalUnrestrictedFunds2023-05-31SC189499ns0:TotalRestrictedIncomeFunds2023-05-31SC189499ns0:TotalUnrestrictedFunds2024-05-31SC189499ns0:TotalRestrictedIncomeFunds2024-05-31SC189499ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-05-31SC189499ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2024-05-31SC189499ns10:WithinOneYear2024-05-31SC189499ns10:WithinOneYear2023-05-31SC189499ns10:MotorVehicles2023-06-012024-05-31SC18949922023-06-012024-05-31SC18949932023-06-012024-05-31SC189499ns0:TotalUnrestrictedFunds2022-06-012023-05-31SC189499ns0:TotalRestrictedIncomeFunds2022-06-012023-05-31SC189499ns0:Activity8ns0:TotalUnrestrictedFunds2022-06-012023-05-31SC189499ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-06-012023-05-31SC189499ns10:MotorVehicles2023-05-31SC189499ns10:MotorVehicles2024-05-31SC189499ns10:MotorVehicles2023-05-31
REGISTERED COMPANY NUMBER: SC189499 (Scotland)
REGISTERED CHARITY NUMBER: SC012395














Report of the Trustees and

Financial Statements for the Year Ended 31 May 2024

for

Age Concern Eastwood

Age Concern Eastwood






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 12

Age Concern Eastwood (Registered number: SC189499)

Report of the Trustees
for the Year Ended 31 May 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2024. 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
The charitable objectives are to promote the interests of the older people in the community by providing advice and information, social lunch clubs with the provision of transport and wheelchair loans.

ACHIEVEMENT AND PERFORMANCE
The three social lunch clubs at Eaglesham, Newton Mearns and Woodfarm have had another successful year and currently have a waiting list for new prospective members.The social lunch clubs, apart from proving lunch, offer a varied program of activities, entertainment and outings with friendship and companionship.

FINANCIAL REVIEW
Financial position
The Statement of Financial Activities shows a net income for the year of £40,424 (2023: deficit £3,799). A total of £128,427 was retained in reserves at the year end (2023: £88,003).

The income from the Social lunch clubs increased but there was a fall in donations received, that together with an increase in overhead costs resulted in a deficit of £576 for the year. (2023 £3,799). A fundraising Race Night was held which raised £1,500 with the support of local businesses and our volunteers.

A successful application was made to the East Renfewshire Renewable Energy Fund resulting in the award of a grant of £41,000 towards the funding of a new minibus.

Reserves policy
It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity, at a level to provide sufficient funds to cover management, administration and support costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The company is incorporated as a company limited by guarantee without share capital. The liability of the members is limited to £1. The company is registered as a Scottish Charity No.SCO12395.

The charity is governed by its Articles of Association, incorporated on 17th September 1998 and amended on 10th June 2021.

Appointment of trustees
Trustees are elected at the Annual General Meeting on the basis of nominations received from Members, Trustees are also co-opted during the year to fill vacancies and are appointed for their ability to manage the charity.

At the 2023 Annual General Meeting neld on 6th December 2023 the following were Elected:

Neil McNeill - Chairman
Irene Burleigh - Treasurer
Moira Humphreys - Company Secretary
John Kelsey
Shiela McIntyre
Carol McBeath
Jim Creeland


Age Concern Eastwood (Registered number: SC189499)

Report of the Trustees
for the Year Ended 31 May 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The charity is managed by the Trustees who are legally responsible and meet no less than three times in the year, they report matters of interest to the Volunteers.

The trustees (who are also directors of Age Concern Eastwood for the purpose of common law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

* select suitable accounting policies and then apply then consistently;
* observe the methods and principles in the Charities SORP;
* make judgements and estimates that are reasonable and prudent;
* state whether applicable UK accounting standards have been followed,
subject to any material departures disclosed and explained in the financial statements;
* prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking responsible steps for the prevention and detection of fraud and other irregularities.

Independent examiner

The Trustees appointed Stephen A Usher C.A., of KPP Chartered Accountants, to act as Independent Examiner.

Small company provisions

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Our volunteers

Age Concern Eastwood is run entirely by willing volunteers who give generously of their time, without their dedication to the various tasks they undertake, the older people in the community would be unable to enjoy the hospitality and companionship we seek to provide for them. The trustees acknowledge and thank them for their valuable contribution.

I appreciate the help, assistance and support given to me by my fellow trustees as we carry out our responsibilities in managing Age Concern Eastwood.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC189499 (Scotland)

Registered Charity number
SC012395

Registered office
The Stables
Eastwood Park
Glasgow
G46 7JS

Age Concern Eastwood (Registered number: SC189499)

Report of the Trustees
for the Year Ended 31 May 2024

Trustees
N J McNeill Chairman
M Humphreys
J J Kelsey
C J Mcbeath
S M Mcintyre
I Burleigh Treasurer
J Creeland

Company Secretary
M Humphreys

Independent Examiner
Key Professional Partnership Ltd
Unit 3
Morris Park
37 Rosyth Road
Glasgow
G5 0YE

Approved by order of the board of trustees on 9 September 2024 and signed on its behalf by:





N J McNeill - Trustee

Independent Examiner's Report to the Trustees of
Age Concern Eastwood

I report on the accounts for the year ended 31 May 2024 set out on pages five to twelve.

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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Stephen A Usher CA
The Institute of Chartered Accountants of Scotland

Key Professional Partnership Ltd
Unit 3
Morris Park
37 Rosyth Road
Glasgow
G5 0YE

3 October 2024

Age Concern Eastwood

Statement of Financial Activities
for the Year Ended 31 May 2024

31.5.24 31.5.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 8,136 41,000 49,136 10,923

Charitable activities
Day centres 16,905 - 16,905 10,775

Investment income 3 1,641 - 1,641 193
Total 26,682 41,000 67,682 21,891

EXPENDITURE ON
Charitable activities
Day centres 27,258 - 27,258 25,690

NET INCOME/(EXPENDITURE) (576 ) 41,000 40,424 (3,799 )
Transfers between funds 9 4,000 (4,000 ) - -
Net movement in funds 3,424 37,000 40,424 (3,799 )

RECONCILIATION OF FUNDS
Total funds brought forward 84,003 4,000 88,003 91,802

TOTAL FUNDS CARRIED FORWARD 87,427 41,000 128,427 88,003

Age Concern Eastwood (Registered number: SC189499)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 14,919 41,000 55,919 -

CURRENT ASSETS
Debtors 7 3,051 - 3,051 1,143
Cash at bank and in hand 70,357 - 70,357 87,760
73,408 - 73,408 88,903

CREDITORS
Amounts falling due within one year 8 (900 ) - (900 ) (900 )

NET CURRENT ASSETS 72,508 - 72,508 88,003

TOTAL ASSETS LESS CURRENT
LIABILITIES

87,427

41,000

128,427

88,003

NET ASSETS 87,427 41,000 128,427 88,003
FUNDS 9
Unrestricted funds 87,427 84,003
Restricted funds 41,000 4,000
TOTAL FUNDS 128,427 88,003

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Age Concern Eastwood (Registered number: SC189499)

Balance Sheet - continued
31 May 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 9 September 2024 and were signed on its behalf by:





N J McNeill - Trustee





IB Burleigh - Trustee

Age Concern Eastwood

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. COMPANY STATUS

The company is a private company limited by guarantee and consequently does not have share capital.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Changes in accounting policies
There has been no change into the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Income
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related expenditure
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.

Donations and legacies
Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts
Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.

Volunteer help
The value of any volunteer help received is not included in the accounts.

Investment income
This is included in the accounts when receivable.

Expenditure
Recognition of expenditure
Expenditure is recognised on an accrual basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on charitable activities
These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable
All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Motor vehicles - 20% on cost


Age Concern Eastwood

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds
These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Restricted funds
These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand and demand deposits with banks.

3. INVESTMENT INCOME
31.5.24 31.5.23
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Deposit account interest 1,641 - 1,641 193

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.


Trustee indemnity insurance premiums have been paid in respect of all trustees.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 10,923 - 10,923

Charitable activities
Day centres 10,775 - 10,775

Investment income 193 - 193
Total 21,891 - 21,891

EXPENDITURE ON
Charitable activities
Day centres 25,690 - 25,690

NET INCOME/(EXPENDITURE) (3,799 ) - (3,799 )


Age Concern Eastwood

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£    £    £   

RECONCILIATION OF FUNDS
Total funds brought forward 87,802 4,000 91,802

TOTAL FUNDS CARRIED FORWARD 84,003 4,000 88,003

6. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 June 2023 61,334
Additions 55,919
At 31 May 2024 117,253
DEPRECIATION
At 1 June 2023 and 31 May 2024 61,334
NET BOOK VALUE
At 31 May 2024 55,919
At 31 May 2023 -

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Prepayments and accrued income 3,051 1,143

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Accruals and deferred income 900 900

9. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.6.23 in funds funds 31.5.24
£    £    £    £   
Unrestricted funds
General fund 84,003 (576 ) 4,000 87,427

Restricted funds
Restricted fund 4,000 41,000 (4,000 ) 41,000

TOTAL FUNDS 88,003 40,424 - 128,427

Age Concern Eastwood

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 26,682 (27,258 ) (576 )

Restricted funds
Restricted fund 41,000 - 41,000

TOTAL FUNDS 67,682 (27,258 ) 40,424


Comparatives for movement in funds

Net
movement At
At 1.6.22 in funds 31.5.23
£    £    £   
Unrestricted funds
General fund 87,802 (3,799 ) 84,003

Restricted funds
Restricted fund 4,000 - 4,000

TOTAL FUNDS 91,802 (3,799 ) 88,003

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 21,891 (25,690 ) (3,799 )

TOTAL FUNDS 21,891 (25,690 ) (3,799 )

Purpose and restrictions in relation to the funds:

Restricted funds
The restricted fund represented donations received towards the replacement of motor vehicles, less the proportion of depreciation charges relating to the donated amount.


Age Concern Eastwood

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

10. RELATED PARTY DISCLOSURES

Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.