IRIS Accounts Production v25.1.3.33 Other Company accounts True false Pounds 1.6.24 31.5.25 31.5.25 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:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC189499 2024-05-31 SC189499 2025-05-31 SC189499 2024-06-01 2025-05-31 SC189499 2023-05-31 SC189499 2023-06-01 2024-05-31 SC189499 2024-05-31 SC189499 ns0:CharitableCompanyLimitedByGuarantee 2024-06-01 2025-05-31 SC189499 ns15:PoundSterling 2024-06-01 2025-05-31 SC189499 ns0:Trustee1 2024-06-01 2025-05-31 SC189499 ns0:Trustee3 2024-06-01 2025-05-31 SC189499 ns0:Trustee4 2024-06-01 2025-05-31 SC189499 ns0:Trustee5 2024-06-01 2025-05-31 SC189499 ns0:Trustee6 2024-06-01 2025-05-31 SC189499 ns0:Trustee2 2024-06-01 2025-05-31 SC189499 ns11:FRS102 2024-06-01 2025-05-31 SC189499 ns11:IndependentExaminationCharity 2024-06-01 2025-05-31 SC189499 ns11:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC189499 ns11:FullAccounts 2024-06-01 2025-05-31 SC189499 ns11:CharitiesSORP 2024-06-01 2025-05-31 SC189499 ns16:EnglandWales 2024-06-01 2025-05-31 SC189499 ns11:RegisteredOffice 2024-06-01 2025-05-31 SC189499 ns11:CompanySecretary1 2024-06-01 2025-05-31 SC189499 ns0:TotalUnrestrictedFunds 2024-06-01 2025-05-31 SC189499 ns0:TotalRestrictedIncomeFunds 2024-06-01 2025-05-31 SC189499 ns0:Activity8 2024-06-01 2025-05-31 SC189499 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-06-01 2025-05-31 SC189499 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-06-01 2025-05-31 SC189499 ns0:Activity8 2023-06-01 2024-05-31 SC189499 ns0:TotalUnrestrictedFunds 2024-05-31 SC189499 ns0:TotalRestrictedIncomeFunds 2024-05-31 SC189499 ns0:TotalUnrestrictedFunds 2025-05-31 SC189499 ns0:TotalRestrictedIncomeFunds 2025-05-31 SC189499 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-05-31 SC189499 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-05-31 SC189499 ns10:WithinOneYear 2025-05-31 SC189499 ns10:WithinOneYear 2024-05-31 SC189499 ns10:MotorVehicles 2024-06-01 2025-05-31 SC189499 2 2024-06-01 2025-05-31 SC189499 3 2024-06-01 2025-05-31 SC189499 ns10:OwnedAssets 2024-06-01 2025-05-31 SC189499 ns10:OwnedAssets 2023-06-01 2024-05-31 SC189499 ns0:TotalUnrestrictedFunds 2023-06-01 2024-05-31 SC189499 ns0:TotalRestrictedIncomeFunds 2023-06-01 2024-05-31 SC189499 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-06-01 2024-05-31 SC189499 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-06-01 2024-05-31 SC189499 ns10:MotorVehicles 2024-05-31 SC189499 ns10:MotorVehicles 2025-05-31 SC189499 ns10:MotorVehicles 2024-05-31

REGISTERED COMPANY NUMBER: SC189499 (Scotland)

REGISTERED CHARITY NUMBER: SC012395

Report of the Trustees and

Financial Statements for the Year Ended 31 May 2025

for

Age Concern Eastwood

Age Concern Eastwood

Contents of the Financial Statements

for the Year Ended 31 May 2025

| 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 2025

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 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

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 deficit for the year of £10,537 (2024: Net Income £40,424). A total of £117,890 was retained in reserves at the year end (2024: £128,427).

The income from the Social lunch clubs and donations received have increased this year compared to 2024. However due to the incorporation of depreciation charged on the bus purchased in 2023/24, this has caused the charity to show a deficit for the year.

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 2024 Annual General Meeting held on 4th November 2024 the following were Elected:

Neil McNeill - Chairman

Irene Burleigh - Treasurer

Moira Humphreys - Company Secretary

John Kelsey

Carol McBeath

Jim Creeland

Age Concern Eastwood (Registered number: SC189499)

Report of the Trustees

for the Year Ended 31 May 2025

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

Age Concern Eastwood (Registered number: SC189499)

Report of the Trustees

for the Year Ended 31 May 2025

Registered office

The Stables

Eastwood Park

Glasgow

G46 7JS

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 5 September 2025 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 2025 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

Date: .............................................

Age Concern Eastwood

Statement of Financial Activities

for the Year Ended 31 May 2025

| 31.5.25 |  | 31.5.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 9,816 |  | - |  | 9,816 |  | 49,136 |

Charitable activities

Day centres | 19,217 |  | - |  | 19,217 |  | 16,905 |

Investment income | 3 | 1,049 |  | - |  | 1,049 |  | 1,641 |

Other income | 3,783 |  | - |  | 3,783 |  | - |

Total | 33,865 |  | - |  | 33,865 |  | 67,682 |

EXPENDITURE ON

Charitable activities

Day centres | 44,402 |  | - |  | 44,402 |  | 27,258 |

NET INCOME/(EXPENDITURE) | (10,537 | ) | - |  | (10,537 | ) | 40,424 |

RECONCILIATION OF FUNDS

Total funds brought forward | 87,427 |  | 41,000 |  | 128,427 |  | 88,003 |

TOTAL FUNDS CARRIED FORWARD | 76,890 |  | 41,000 |  | 117,890 |  | 128,427 |

Age Concern Eastwood (Registered number: SC189499)

Balance Sheet

31 May 2025

| 31.5.25 |  | 31.5.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 3,735 |  | 41,000 |  | 44,735 |  | 55,919 |

CURRENT ASSETS |

Debtors | 8 | 2,179 |  | - |  | 2,179 |  | 3,051 |

Cash at bank and in hand | 72,073 |  | - |  | 72,073 |  | 70,357 |

74,252 |  | - |  | 74,252 |  | 73,408 |

CREDITORS |

Amounts falling due within one year | 9 | (1,097 | ) | - |  | (1,097 | ) | (900 | )

NET CURRENT ASSETS | 73,155 |  | - |  | 73,155 |  | 72,508 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 76,890 |  | 41,000 |  | 117,890 |  | 128,427 |

NET ASSETS | 76,890 |  | 41,000 |  | 117,890 |  | 128,427 |

FUNDS | 10

Unrestricted funds | 76,890 |  | 87,427 |

Restricted funds | 41,000 |  | 41,000 |

TOTAL FUNDS | 117,890 |  | 128,427 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 2025

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 5 September 2025 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 2025

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 2025

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

| 31.5.25 |  | 31.5.24

| Unrestricted | Restricted |  | Total |  | Total

| funds | funds |  | funds |  | funds

£ | £ | £ | £ |

| Deposit account interest | 1,049 |  | - |  | 1,049 |  | 1,641 |  |

4. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.5.25 |  | 31.5.24

£ | £ |

| Depreciation - owned assets | 11,184 |  | - |  |

| Surplus on disposal of fixed assets | (3,783 | ) | - |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.

| 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 2025 nor for the year ended 31 May 2024.

Age Concern Eastwood

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 8,136 |  | 41,000 |  | 49,136 |

| Charitable activities

| Day centres | 16,905 |  | - |  | 16,905 |

| Investment income | 1,641 |  | - |  | 1,641 |

| Total | 26,682 |  | 41,000 |  | 67,682 |

| EXPENDITURE ON

| Charitable activities

| Day centres | 27,258 |  | - |  | 27,258 |

| NET INCOME/(EXPENDITURE) | (576 | ) | 41,000 |  | 40,424 |

| Transfers between funds | 4,000 |  | (4,000 | ) | - |

| Net movement in funds | 3,424 |  | 37,000 |  | 40,424 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 84,003 |  | 4,000 |  | 88,003 |

| TOTAL FUNDS CARRIED FORWARD | 87,427 |  | 41,000 |  | 128,427 |

7. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 June 2024 | 117,253 |  |

| Disposals | (30,235 | ) |

| At 31 May 2025 | 87,018 |  |

| DEPRECIATION

| At 1 June 2024 | 61,334 |  |

| Charge for year | 11,184 |  |

| Eliminated on disposal | (30,235 | ) |

| At 31 May 2025 | 42,283 |  |

| NET BOOK VALUE

| At 31 May 2025 | 44,735 |  |

| At 31 May 2024 | 55,919 |  |

Age Concern Eastwood

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.5.25 |  | 31.5.24

£ | £ |

| Prepayments and accrued income | 2,179 |  | 3,051 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.5.25 |  | 31.5.24

£ | £ |

| Accruals and deferred income | 1,097 |  | 900 |  |

10. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.6.24 |  | in funds |  | 31.5.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 87,427 |  | (10,537 | ) | 76,890 |  |

| Restricted funds

| Restricted fund | 41,000 |  | - |  | 41,000 |  |

| TOTAL FUNDS | 128,427 |  | (10,537 | ) | 117,890 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 33,865 |  | (44,402 | ) | (10,537 | ) |

| TOTAL FUNDS | 33,865 |  | (44,402 | ) | (10,537 | ) |

| Comparatives for 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 2025

10. | MOVEMENT IN FUNDS - continued

| Comparative 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 |  |

| 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.

11. | RELATED PARTY DISCLOSURES

| Controlling party

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