| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| GSC Through-Care |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| GSC Through-Care |
| GSC Through-Care |
| Contents of the Financial Statements |
| for the Year Ended 31 March 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 | 11 |
| GSC Through-Care (Registered number: SC578932) |
| 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 aims |
| The objects of the charity are to provide Continuing Care to young people giving them a more graduated transition out of care reducing the risk of multiple simultaneous disruptions occurring in their lives while maintaining supportive relationships. |
| It achieves these objectives through the operation and maintenance of a 2 bedded Cottage, situated in the grounds of The Good Shepherd Centre Bishopton, to support the continuum of care for young people aged 16-21 years old. |
| Significant activities |
| This service has remained dormant since November 2020 but is kept under close review. The physical base is maintained to a high standard in the expectation that the service will be revived when the conditions are right to do so. In the interim period the accommodation has been used to supplement other spaces available on the campus and this will continue to be the case until more specific plans are approved and introduced. The Care Inspectorate have been content to support this approach and will be involved in future developments. |
| FINANCIAL REVIEW |
| Financial position |
| Total incoming resources on unrestricted funds were £nil (2024: £nil). Resources expended during the year were £21,256 (2024: £5,289). The deficit for the year was £21,256 (2024: £5,289). |
| Reserves policy |
| The trustees consider that the current level of reserves of £274,566 are sufficient at this time. The policy will be reviewed annually. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The organisation is a charitable company limited by guarantee, incorporated on 13 October 2017. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. |
| Recruitment and appointment of new trustees |
| Trustees are appointed in accordance with the Articles of Association. No person may be appointed as a trustee unless they have been approved in advance by the Ecclesiastical Superior for the time being of the Roman Catholic Diocese of Paisley. Subject to that, the Chair shall be directly appointed by decision of the Superior for a term of three years (which may be renewed without time limit by subsequent re-appointment). Other trustees are appointed by decision of the trustees for a term of three years. |
| Organisational structure |
| The Trustees meet regularly throughout the year to administer the charity. |
| GSC Through-Care (Registered number: SC578932) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| 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. |
| Related parties |
| GSC Through-Care has common trustees with The Good Shepherd Centre Bishopton, The Good Shepherd Close Support and Cora Foundation. |
| Risk management |
| The directors have a risk management strategy which comprises: |
| (a) an annual review of the risks the charity may face; |
| (b) the establishment of systems and procedures to mitigate those risks identified; and |
| (c) the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Independent Examiner |
| Accountants Plus |
| Chartered Certified Accountants |
| Second Floor |
| Airbles House |
| 270 Airbles Road |
| Motherwell |
| ML1 3AT |
| GSC Through-Care (Registered number: SC578932) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Solicitors |
| McSparran McCormick |
| Solicitors |
| Waterloo Chambers |
| 19 Waterloo Street |
| Glasgow |
| G2 6AH |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| GSC Through-Care |
| Independent examiner's report to the trustees of GSC Through-Care ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. |
| Responsibilities and basis of report |
| As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
| Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
| Independent examiner's statement |
| I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: |
| 1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
| 2. | the accounts do not accord with those records; or |
| 3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or |
| 4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). |
| 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 |
| Accountants Plus |
| Chartered Certified Accountants |
| Second Floor |
| Airbles House |
| 270 Airbles Road |
| Motherwell |
| ML1 3AT |
| 5 November 2025 |
| GSC Through-Care |
| Statement of Financial Activities |
| for the Year Ended 31 March 2025 |
| 31.3.25 | 31.3.24 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 295,822 |
| GSC Through-Care (Registered number: SC578932) |
| Balance Sheet |
| 31 March 2025 |
| 31.3.25 | 31.3.24 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 4 |
| 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 | 295,822 |
| TOTAL FUNDS | 295,822 |
| 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. |
| GSC Through-Care (Registered number: SC578932) |
| Balance Sheet - continued |
| 31 March 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 |
| GSC Through-Care |
| 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. |
| 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 corporation 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. |
| 2. | 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. |
| GSC Through-Care |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted |
| fund |
| £ |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD |
295,822 |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Prepayments |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Other creditors |
| Accrued expenses |
| 6. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.4.24 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 295,822 | (21,256 | ) | 274,566 |
| TOTAL FUNDS | (21,256 | ) | 274,566 |
| GSC Through-Care |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 6. | 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 | - | (21,256 | ) | (21,256 | ) |
| TOTAL FUNDS | ( |
) | (21,256 | ) |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 301,111 | (5,289 | ) | 295,822 |
| TOTAL FUNDS | 301,111 | (5,289 | ) | 295,822 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | - | (5,289 | ) | (5,289 | ) |
| TOTAL FUNDS | - | (5,289 | ) | (5,289 | ) |
| GSC Through-Care |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 7. | RELATED PARTY DISCLOSURES |