IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true true false true true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC271320 2024-03-31 SC271320 2025-03-31 SC271320 2024-04-01 2025-03-31 SC271320 2023-03-31 SC271320 2023-04-01 2024-03-31 SC271320 2024-03-31 SC271320 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC271320 ns15:PoundSterling 2024-04-01 2025-03-31 SC271320 ns11:FRS102 2024-04-01 2025-03-31 SC271320 ns0:IndependentExaminationCharity 2024-04-01 2025-03-31 SC271320 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC271320 ns11:FullAccounts 2024-04-01 2025-03-31 SC271320 ns0:CharitiesSORP 2024-04-01 2025-03-31 SC271320 3 2024-04-01 2025-03-31 SC271320 ns0:Trustee2 2024-04-01 2025-03-31 SC271320 ns0:Trustee1 2024-04-01 2025-03-31 SC271320 ns0:Trustee3 2024-04-01 2025-03-31 SC271320 ns0:Trustee4 2024-04-01 2025-03-31 SC271320 ns0:Trustee5 2024-04-01 2025-03-31 SC271320 ns0:Trustee6 2024-04-01 2025-03-31 SC271320 ns0:Trustee7 2024-04-01 2025-03-31 SC271320 ns0:Trustee8 2024-04-01 2025-03-31 SC271320 ns0:Trustee9 2024-04-01 2025-03-31 SC271320 ns0:Trustee10 2024-04-01 2025-03-31 SC271320 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC271320 2 2025-03-31 SC271320 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC271320 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC271320 ns0:Activity13 2024-04-01 2025-03-31 SC271320 ns0:Activity13 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC271320 ns0:Activity13 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC271320 ns0:Activity13 2023-04-01 2024-03-31 SC271320 ns0:TotalUnrestrictedFunds 2024-03-31 SC271320 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC271320 ns0:TotalUnrestrictedFunds 2025-03-31 SC271320 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC271320 ns10:WithinOneYear 2025-03-31 SC271320 ns10:WithinOneYear 2024-03-31 SC271320 ns10:PlantMachinery 2024-04-01 2025-03-31 SC271320 ns10:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 SC271320 ns10:ComputerEquipment 2024-04-01 2025-03-31 SC271320 2 2024-04-01 2025-03-31 SC271320 3 2024-04-01 2025-03-31 SC271320 ns10:OwnedAssets 2024-04-01 2025-03-31 SC271320 ns10:OwnedAssets 2023-04-01 2024-03-31 SC271320 ns10:PlantMachinery 2024-03-31 SC271320 ns10:FurnitureFittings 2024-03-31 SC271320 ns10:ComputerEquipment 2024-03-31 SC271320 ns10:FurnitureFittings 2024-04-01 2025-03-31 SC271320 ns10:PlantMachinery 2025-03-31 SC271320 ns10:FurnitureFittings 2025-03-31 SC271320 ns10:ComputerEquipment 2025-03-31 SC271320 ns10:PlantMachinery 2024-03-31 SC271320 ns10:FurnitureFittings 2024-03-31 SC271320 ns10:ComputerEquipment 2024-03-31

REGISTERED COMPANY NUMBER: SC271320 (Scotland)

REGISTERED CHARITY NUMBER: SCO35775

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ESOL SCOTLAND LTD

(A COMPANY LIMITED BY GUARANTEE)

PREVIOUSLY KNOWN AS

GLASGOW ESOL FORUM LIMITED

| ESOL SCOTLAND LTD |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

| Reference and Administrative Details | 1 |

| Report of the Trustees | 2 |  | to |  | 5

| Independent Examiner's Report | 6 |

| Statement of Financial Activities | 7 |

| Balance Sheet | 8 |

| Notes to the Financial Statements | 9 |  | to |  | 14

| ESOL SCOTLAND LTD |

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 MARCH 2025

| TRUSTEES | O Akram (resigned 1/10/25)

| U Aslam

| P Blake-Johnston (resigned 14/6/24)

| C E Salkow (K Martin) - Chair

| M Walker

| A Rasool

| N Hales

| E Asher (appointed 14/7/24) (resigned 29/4/25)

| M Gordon (appointed 29/4/25)

| V J Ross (appointed 4/7/25)

| REGISTERED OFFICE | Suite 1.20 Red Tree Business Suites

| 33 Dalmarnock Road

| Glasgow

| G40 4LA

| REGISTERED COMPANY NUMBER | SC271320 (Scotland)

| REGISTERED CHARITY NUMBER | SCO35775

| INDEPENDENT EXAMINER | Donachie Chartered Accountants

| 2nd Floor

| Templeton House

| 62 Templeton Street

| Glasgow

| G40 1DA

| ESOL SCOTLAND LTD (REGISTERED NUMBER: SC271320) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 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 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 principal activities

The Charity's objectives and principal activities are to:-

- Promote, influence and share good practice in teaching English to speakers of other languages (ESOL);

- To respond to specific ESOL needs within the community; and

- To act as advocates to ESOL practitioners and learners

The main objectives and activities for the year continued to to focus on the promotion of the above.

The strategies employed to assist the charity to meet these objective include the following:

- Identifying and promoting good practice in ESOL, particularly in the areas of ESOL for Work, ESOL Literacies and the provision of services to vulnerable groups such as refugees and asylum seekers; and

- Exploring new approaches and initiatives in relation to training, partnership working and service delivery.

| ESOL SCOTLAND LTD (REGISTERED NUMBER: SC271320) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT

Achievements and performance

Charitable activities

ESOL Scotland's work continues to be driven by three core projects that embody our commitment to providing accessible and transformative ESOL education:

1. Volunteer Tutor Project

2. ESOL in the Community

3. ESOL and Numeracy Project

These projects are overseen by a Senior Development Worker, with a dedicated team of Development Workers managing daily operations and coordinating the efforts of sessional tutors and volunteers. The organisation is further supported by our Finance and Office Manager and our Funding and Partnerships Officer, ensuring robust operational management and strategic growth.

Expanding Our Reach

This year, we made significant progress in increasing our presence as a national charity. We have expanded our network of classes, engaged with more learners than ever before, and broadened our partnerships with local and national stakeholders.

A major milestone was securing new funding from the Scottish Government, specifically to address the challenge of long waiting lists by supporting learners to move from the Glasgow ESOL Register into active learning. This has enabled us to reach learners more quickly, reduce barriers to participation, and ensure that individuals eager to learn English can begin their journey without unnecessary delays.

Through this and other streams of support, we have grown the number of classes offered across different levels, while ensuring that provision remains flexible, accessible, and rooted in the communities we serve.

Progress on Our Strategic Framework

The period April 2024 - March 2025 has seen substantial progress towards the priorities of our 2024-2027 Strategic Framework:

- Nothing about learners without learners: The Learner Representative Scheme is embedding lived experience into our planning, while feedback panels and advisory groups ensure accountability to our communities.

- Pioneering transformative ESOL learning: Inspired by Nordic approaches, we are piloting experiential and holistic teaching methods, supporting learners not only to a cquire language but to build confidence and integrate into their communities.

- Establishing a curriculum: Development is underway on a consistent, high-quality ESOL curriculum, providing clear progression pathways for learners across Scotland and reducing the fragmentation historically seen across provision.

- Cultivating a culture of kindness: We have introduced celebration events and volunteer recognition programmes, ensuring that our organisation remains a welcoming, inclusive, and supportive environment for learners, staff, and volunteers.

- Expanding reach and accessibility: By securing new funding, building more partnerships, and running multilingual outreach campaigns, we are bringing ESOL oppor tunities to new communities and reducing waiting times.

- Advocating for and leading change: We continue to engage with policymakers, contributing to national conversations on ESOL provision, highlighting the needs of our learners, and calling for greater investment in language education as a foundation of integration.

Together, these actions show clear alignment with our strategic ambition: to reach and support more learners across Scotland, while positioning ESOL Scotland as a national leader in the field.

Partnership Working

ESOL Scotland has strengthened existing partnerships with community organisations and ESOL providers across Glasgow, while also laying the groundwork for deeper collaboration across Scotland. These relationships are vital to extending our impact, sharing best practice, and ensuring that learners receive joined-up, high-quality support wherever they are based.

Financial review

Financial position

During the financial year, ESOL Scotland generated a surplus of £24,893 (2024 - £35,494) and concluded the year with total reserves of £164,451 (2024 - £139,538). Of these reserves, £56,222 (2024 - £58,504) are unrestricted funds, which provide us with the flexibility needed to support the charity's operations and growth.

| ESOL SCOTLAND LTD (REGISTERED NUMBER: SC271320) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT

Financial review

Principal funding sources

Our principal funding sources during this period included:

- The Scottish Government's targeted ESOL funding programme

- The National Lottery Communities Fund

- The Adult Learning and Empowering Communities Fund

- Glasgow City Council's Communities Fund

These funding streams have been instrumental in expanding provision and ensuring that ESOL Scotland remains a vital support to individuals and communities across Scotland.

Reserves policy

The charity has successfully built a modest level of reserves and remains committed to further strengthening its financial position. We continue to explore ways to increase our reserves to ensure that we can maintain our current level of activity even in the event of a significant drop in funding. These reserves serve as a safeguard, enabling us to continue delivering vital services without disruption.

Going concern

There are no material uncertainties about the Charity's ability to continue as a going concern.

Future plans

Looking ahead, ESOL Scotland will place a strong emphasis on the implementation of our new strategic framework. This framework is central to achieving our long-term vision of reaching and supporting more learners across Scotland. We are committed to ensuring that each strategic priority is fully realised, from pioneering transformative ESOL learning to advocating for systemic change in the sector.

In addition to implementing our strategic priorities, we are focused on expanding our reach beyond Glasgow. Our ambition is to extend our presence into areas across Scotland where there is a high demand for English language education but limited access to quality ESOL services. By identifying and addressing these areas of need, we will ensure that our work has a broader and more inclusive impact, fulfilling our mission to break down language barriers and promote successful integration for all.

To support these goals, we will continue to explore sustainable funding opportunities. This includes developing paid training courses, building stronger corporate partnerships, and enhancing our social media presence. By expanding our reach, deepening our impact, and fostering new and existing partnerships, we are determined to continue growing as a leading ESOL provider across Scotland.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The entity is a Charitable Company Limited by Guarantee, incorporated on 29 July 2004 and registered as a charity. The Charity was established under a Memorandum of Association which set out the objects and powers of the Charitable Company and is governed under its articles of Association. In the event of the charity being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new directors / trustees

The directors of the Charity, who are also trustees for the purposes of charity law, are elected from the local community. Board members are elected annually at the annual general meeting.

Organisational overview

ESOL Scotland continues to grow as a national charity dedicated to enhancing access to English language education across Scotland. Governed by a committed Board of Trustees, the organisation has consolidated its position as a leading voice and provider in the ESOL sector.

Our Trustees remain united in their commitment to advancing the organisation's mission, bringing expertise across finance, fundraising, ESOL education, community engagement, government relations, and refugee and asylum support.

The appointment of our CEO in the previous year has provided strong leadership and stability, enabling ESOL Scotland to continue building momentum and pursuing its ambitions with renewed clarity and energy.

| ESOL SCOTLAND LTD (REGISTERED NUMBER: SC271320) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The board has identified and reviewed the major risks to which the charity is exposed and has in the process established a risk register to mitigate its key risks. This will include the risk of the loss of funding and the need to diversify funding sources.

Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects to ensure consistent quality of delivery for all operational aspects of the Charity. These procedures are regularly reviewed to ensure that they still meet the needs of the Charity.

CHANGE OF NAME

The charitable company passed a special resolution on 18 July 2024 changing its name from Glasgow ESOL Forum Limited to ESOL Scotland Ltd.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 21 November 2025 and signed on the board's behalf by:

U Aslam - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

ESOL SCOTLAND LTD

I report on the accounts for the year ended 31 March 2025 set out on pages seven to fourteen.

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.

James Donachie CA

The Institute of Chartered Accountants of Scotland

Donachie Chartered Accountants

2nd Floor

Templeton House

62 Templeton Street

Glasgow

G40 1DA

21 November 2025

| ESOL SCOTLAND LTD |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 5,808 |  | 131 |  | 5,939 |  | 1,310 |

Charitable activities | 2

Delivery of Specific ESOL Classes | 2,100 |  | - |  | 2,100 |  | 2,000 |

Charitable Activities | 22,510 |  | 458,734 |  | 481,244 |  | 445,147 |

Total | 30,418 |  | 458,865 |  | 489,283 |  | 448,457 |

EXPENDITURE ON

Charitable activities | 3

Delivery of Specific ESOL Classes | 16,314 |  | - |  | 16,314 |  | - |

Charitable Activities | 16,386 |  | 431,690 |  | 448,076 |  | 412,963 |

Total | 32,700 |  | 431,690 |  | 464,390 |  | 412,963 |

NET INCOME/(EXPENDITURE) | (2,282 | ) | 27,175 |  | 24,893 |  | 35,494 |

RECONCILIATION OF FUNDS

Total funds brought forward | 58,504 |  | 81,054 |  | 139,558 |  | 104,064 |

TOTAL FUNDS CARRIED FORWARD | 56,222 |  | 108,229 |  | 164,451 |  | 139,558 |

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

| ESOL SCOTLAND LTD (REGISTERED NUMBER: SC271320) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 5,372 |  | 9,635 |

CURRENT ASSETS |

Debtors | 8 | 31,326 |  | 5,046 |

Cash at bank and in hand | 158,531 |  | 167,656 |

189,857 |  | 172,702 |

CREDITORS |

Amounts falling due within one year | 9 | (30,778 | ) | (42,779 | )

NET CURRENT ASSETS | 159,079 |  | 129,923 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 164,451 |  | 139,558 |

NET ASSETS | 164,451 |  | 139,558 |

FUNDS | 11

Unrestricted funds | 56,222 |  | 58,504 |

Restricted funds | 108,229 |  | 81,054 |

TOTAL FUNDS | 164,451 |  | 139,558 |

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

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

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 21 November 2025 and were signed on its behalf by:

U Aslam - Trustee

| ESOL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Glasgow ESOL Forum Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recorded at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes

| The financial statements are prepared in Sterling which is the functional currency of the entity.

| Financial reporting standard 102 - reduced disclosure exemptions

| The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

| • | the requirements of Section 7 Statement of Cash Flows;

| • | the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

| • | the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

| • | the requirement of paragraph 33.7.

| Income

| All incoming resources are included in the statement of financial activities when entitlement has passed to the Charity; it is probable that the economic benefit associated with tea transaction will flow to the Charity and the amount received can be reliably measured.

| Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be reliably measured.

| Legacy income is recognised when receipt is probably and entitlement is established.

| Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in tea accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

| Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

| 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.

| Tangible fixed assets

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

| Office equipment | - | 25% reducing balance

| Fixtures and fittings | - | 25% reducing balance

| Computer equipment | - | Straight line over 3 years

| The Charity capitalises items of equipment where the purchase price exceeds £200.

| ESOL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

1. | ACCOUNTING POLICIES - continued

| Taxation

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

| Fund accounting

| Unrestricted general funds, which are donations and other incoming resources receivable which 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.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| Activity | £ | £ |

| Grants Received | Delivery of Specific ESOL Classes | 2,100 |  | 2,000 |  |

| Grants Received | Charitable Activities | 481,244 |  | 445,147 |  |

483,344 |  | 447,147 |  |

| Grants received, included in the above, are as follows:

| 2025 |  | 2024

£ | £ |

| Adult Learning and Empowering Communities Fund (Scottish Government) | 131,250 |  | 131,250 |  |

| Scottish Refugee Council | - |  | 750 |  |

| Govanhill Community Trust | 7,680 |  | - |  |

| Glasgow Life | 10,100 |  | 1,000 |  |

| ESOL for Work Project | 44,000 |  | - |  |

| ESOL Strategy | 6,417 |  | 7,583 |  |

| Glasgow City Council | 86,185 |  | 86,185 |  |

| The Robertson Trust | 15,000 |  | 13,867 |  |

| Volunteer Support Fund | 11,250 |  | 13,000 |  |

| Cranhill Development Trust | - |  | 348 |  |

| Glasgow City Council Area Partnership | 5,614 |  | 5,901 |  |

| National Lottery | 60,929 |  | 81,706 |  |

| Positive Action in Housing | 2,330 |  | 4,500 |  |

| Glasgow Wellbeing Fund | - |  | 8,600 |  |

| Hemat Gryffe | 4,500 |  | 3,000 |  |

| Shared Prosperity 01 | 89,724 |  | 83,477 |  |

| Hawthorn Housing | - |  | 1,000 |  |

| Workplace Development Fund | - |  | 4,980 |  |

| Maths Week | 500 |  | - |  |

| North Glasgow Community Food Initiative | 365 |  | - |  |

| Volant Trust | 7,500 |  | - |  |

483,344 |  | 447,147 |  |

| ESOL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | CHARITABLE ACTIVITIES COSTS

| Direct | Support |

| Costs | costs | Totals

£ | £ | £ |

| Delivery of Specific ESOL Classes | 12,814 |  | 3,500 |  | 16,314 |  |

| Charitable Activities | 444,917 |  | 3,159 |  | 448,076 |  |

457,731 |  | 6,659 |  | 464,390 |  |

4. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 4,263 |  | 3,072 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

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

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 367,155 |  | 261,953 |  |

| Other pension costs | 15,680 |  | 11,168 |  |

382,835 |  | 273,121 |  |

| The average monthly number of employees during the year was as follows:

| 2025 |  | 2024

| Managers | 2 |  | 2 |  |

| Finance and administration officer | 1 |  | 1 |  |

| Development workers | 8 |  | 8 |  |

| Sessional tutors | 12 |  | 11 |  |

23 |  | 22 |  |

| No employees received emoluments in excess of £60,000.

| Key management personnel include all personals that have authority and responsibility for planning, directing and controlling the activities of the Charity. The total compensation paid to key management personnel for services provided to the Charity was £80,87 (2024 - £52,899)

| ESOL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | TANGIBLE FIXED ASSETS

| Fixtures |

| Office |  | and |  | Computer |

| equipment |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 and 31 March 2025 | 10,320 |  | 5,445 |  | 19,670 |  | 35,435 |  |

| DEPRECIATION

| At 1 April 2024 | 9,096 |  | 4,454 |  | 12,250 |  | 25,800 |  |

| Charge for year | 306 |  | 248 |  | 3,709 |  | 4,263 |  |

| At 31 March 2025 | 9,402 |  | 4,702 |  | 15,959 |  | 30,063 |  |

| NET BOOK VALUE

| At 31 March 2025 | 918 |  | 743 |  | 3,711 |  | 5,372 |  |

| At 31 March 2024 | 1,224 |  | 991 |  | 7,420 |  | 9,635 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 18,530 |  | 2,000 |  |

| Prepayments and accrued income | 12,796 |  | 3,046 |  |

31,326 |  | 5,046 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 384 |  |

| Social security and other taxes | 8,458 |  | 9,738 |  |

| Accruals and deferred income | 22,320 |  | 32,657 |  |

30,778 |  | 42,779 |  |

10. | ANALYSIS OF NET ASSETS BETWEEN FUNDS

2025 | 2024 |

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

£ | £ | £ | £ |

| Fixed assets | - |  | 5,372 |  | 5,372 |  | 9,635 |  |

| Current assets | 56,222 |  | 133,635 |  | 189,857 |  | 172,702 |  |

| Current liabilities | - |  | (30,778 | ) | (30,778 | ) | (42,779 | ) |

56,222 |  | 108,229 |  | 164,451 |  | 139,558 |  |

| ESOL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

11. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1/4/24 |  | in funds |  | 31/3/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 58,504 |  | (2,282 | ) | 56,222 |  |

| Restricted funds

| Charitable Activities | 81,054 |  | 27,175 |  | 108,229 |  |

| TOTAL FUNDS | 139,558 |  | 24,893 |  | 164,451 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 30,418 |  | (32,700 | ) | (2,282 | ) |

| Restricted funds

| Charitable Activities | 458,865 |  | (431,690 | ) | 27,175 |  |

| TOTAL FUNDS | 489,283 |  | (464,390 | ) | 24,893 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1/4/23 |  | in funds |  | 31/3/24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 51,666 |  | 6,838 |  | 58,504 |  |

| Restricted funds

| Charitable Activities | 52,398 |  | 28,656 |  | 81,054 |  |

| TOTAL FUNDS | 104,064 |  | 35,494 |  | 139,558 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 9,910 |  | (3,072 | ) | 6,838 |  |

| Restricted funds

| Charitable Activities | 438,547 |  | (409,891 | ) | 28,656 |  |

| TOTAL FUNDS | 448,457 |  | (412,963 | ) | 35,494 |  |

| ESOL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

12. | EMPLOYEE BENEFIT OBLIGATIONS

| The amounts recognised in the income and expenditure account in relation to defined contribution plans was £15,680 (2024 - £11,168)

13. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.