| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Financial Statements |
| for the Year Ended 31 March 2025 |
| for |
| Auchenback Active Limited |
| (A Company Limited by Guarantee) |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Financial Statements |
| for the Year Ended 31 March 2025 |
| for |
| Auchenback Active Limited |
| (A Company Limited by Guarantee) |
| Auchenback Active Limited |
| 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 |
| Statement of Financial Position | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 13 |
| Auchenback Active Limited (Registered number: SC226224) |
| 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 |
| The overall aim of the charity is to provide sustainable links between service providers and service users in ways that are defined by the users to make access to support as barrier free and meaningful as possible. |
| The charity provides access and support in the following key areas; advice and information, training and employment, community learning and development and recreation and leisure. |
| All work is founded on the principles of social justice, social inclusion and equality of opportunities for all in an environment which is fully accessible and presents no physical, social or intellectual barriers regardless of users' circumstances. |
| ACHIEVEMENT AND PERFORMANCE |
| The Auchenback Resource Centre (ARC) continues to build on its pre covid service with the Tuesday and Thursday Community Cafe footfall increasing successfully month on month. |
| Auchenback Active Limited continue to afford Barrhead Housing Association use of the Community Cafe on Mondays in order that their tenants can meet for soup, pancakes, tea or coffee in a warm space. |
| Together with the long standing users of the ARC e.g. Irish Dancing, Exercise Class, Nelly Boxes (baby bank), Barrhead Artists, The Knitters, Brogan School of Dance, Jewellery and Crafting Class, Spiritualist Church, Yoga/Chair Yoga, Kids Art Class, Walking Group, Tot Nosh, Computing Classes and the continuing affordable hire of the hall for children's parties and corporate events, we now have the local Angling Club as a continuous let. |
| For the 19th year running the free Health and Safety Day ran successfully in August 2024, allowing local people to get information and advice on a wide range of services including benefits, employability and much more. The children enjoyed a plethora of entertainment from the clown show, bouncy castles, face painting, mini zoo and several other attractions. The annual event was once again a huge success, which was down to the hard work of the board members and volunteers who give up their own time to fundraise, plan and organise for the event, PB funding was available for 2024/2025, several local companies kindly donated funds towards the costs, this included one benefactor giving £1,000 towards 2025 Safety Day (following financial year but received in this one). |
| Several public bodies also used the ARC over the year such as East Renfrewshire Disability Team, RAMH, Mungo Foundation, Stirling University Survey Team and East Renfrewshire Support Team, Voluntary Action Wellbeing and Early Years Scotland. |
| Auchenback Active Limited (Registered number: SC226224) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| FINANCIAL REVIEW |
| Financial position |
| The financial statements are provided on pages 5 to 13. Income and expenditure have been managed effectively and the ARC is in relatively good financial health, given the general economic conditions. The directors continue to develop a funding strategy which aims to secure funding for the short to medium term. East Renfrewshire Council core funding although not increasing has continued for which we are grateful as without this funding we could not continue. |
| Grants |
| At the end of April 2024 Auchenback Active Limited received a grant of £2,000 (£1,500/£500) from Voluntary Action East Renfrewshire to provide free soup, bread and butter and tea (normally £1.50) at our Thursday café, this equated to 1000 customers. £500 of the grant was received to purchase kitchen equipment. |
| During the year we also received the first £8,000 (£24,000 over three years) from The Robertson Trust and £20,000 from The National Lottery Community Fund, both were earmarked to pay for a part time hall keeper. Due to circumstances out with our control, at the time of completing this report, the interviews had just taken place. The Robertson Trust have agreed to defer the future payments in line with the successful applicants starting date. |
| The Board is satisfied with the financial position of the charity and will continue to monitor the income and expenditure to ensure that the monies are deployed in accordance with the governing document and funders' conditions of grants. |
| Investment policy and objectives |
| Most of the charity's funds are to be spent in the short to medium term therefore there are no significant funds available for long term investment. |
| Reserves policy |
| The Board's policy is to maintain funds at a level which is both sufficient to meet ongoing costs, to ensure continuation of services in the event of funding gaps, and to enable the company to exploit opportunities and activities which will further the charity's aims and objectives. |
| FUTURE PLANS |
| The ARC, will once again offer a free fun Health and Safety/Information Day in August 2025, fundraising has already started for this (£1,000 already raised, see previous page). |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| Memorandum & Articles of Association of Auchenback Active Limited. Company limited by guarantee and not having a share capital as in accordance with the Companies Act 2006. |
| Recruitment and appointment of new trustees |
| In accordance with the governing document, the Board is constructed of local community representatives residing in the organisation's operational area. The work of the organisation is founded on incorporating community development approaches which support community based regeneration. The Board can appoint new Directors at any time to a maximum of sixteen. |
| Organisational structure |
| The Board has overall responsibility for the strategic direction and handling of funding, as well as day-to-day operational and strategic project management. |
| Related parties |
| Auchenback Active Limited support community and voluntary groups operating within their area who share similar aims and objectives. |
| Network Rail/Storys volunteers refurbished the basement during the late spring and summer of 2024, they will continue to support us going forward on an ad hoc basis. |
| Auchenback Active Limited (Registered number: SC226224) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Risk management |
| The Board have examined the major risks which the charity faces and have acted to ensure that the risks are effectively monitored and their impact mitigated as far as possible. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Independent Examiner |
| O'Haras Chartered Accountants |
| Radleigh House |
| 1 Golf Road |
| Clarkston |
| Glasgow |
| G76 7HU |
| Bankers |
| Barrhead |
| Glasgow |
| G78 2LW |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Auchenback Active Limited |
| I report on the accounts for the year ended 31 March 2025 set out on pages five to thirteen. |
| 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. |
| John O'Hara CA |
| The Institute of Chartered Accountants of Scotland |
| O'Haras Chartered Accountants |
| Radleigh House |
| 1 Golf Road |
| Clarkston |
| Glasgow |
| G76 7HU |
| 5 December 2025 |
| Auchenback Active Limited |
| Statement of Financial Activities |
| for the Year Ended 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Charitable activities | 2 |
| EXPENDITURE ON |
| Charitable activities |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 67,794 |
| Auchenback Active Limited (Registered number: SC226224) |
| Statement of Financial Position |
| 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Total | Total |
| funds | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 7 |
| CURRENT ASSETS |
| Debtors | 8 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 9 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 10 | ( |
) | ( |
) | ( |
) |
| NET ASSETS |
| FUNDS | 11 |
| Unrestricted funds | 67,794 |
| TOTAL FUNDS | 67,794 |
| 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. |
| Auchenback Active Limited (Registered number: SC226224) |
| Statement of Financial Position - 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 |
| Auchenback Active Limited |
| 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. |
| The charity meets the definition of a public benefit entity under FRS102. The charity has availed itself of paragraph 3 (3) of Schedule 4 of the Companies Act 2016 and adapted the Companies Act formats to reflect the special nature of the charity's activities. |
| The trustees continue to be satisfied that the charity has adequate resources to continue in operation for the next 12 months. Consequently, the trustees consider it appropriate to prepare the financial statements on a going concern basis. |
| Deferred income - building grants reserve |
| The building costs have been met entirely from grant funding, which has been allocated to this reserve account. This balance is now being released to the income and expenditure account over the expected useful life of the building (i.e. the annual grant release adjustment is therefore equivalent to the building depreciation charges). |
| 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. |
| Freehold property | - |
| Improvements to property | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| 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. |
| Debtors |
| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. |
| Auchenback Active Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 2. | INCOME FROM CHARITABLE ACTIVITIES |
| Grants in the year comprise : - | 2025 | 2024 |
| £ | £ |
| ERC grant income | 30,700 | 30,700 |
| New building - grant released | 14,503 | 14,503 |
| National Lottery | 20,000 |
| Robertson Trust | 8,000 |
| Various other grants received | 4,000 | 10,437 |
| ---------- | ---------- |
| 77,203 | 55,640 |
| ---------- | ---------- |
| 3. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2025 | 2024 |
| £ | £ |
| Depreciation - owned assets |
| 4. | 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. |
| 5. | STAFF COSTS |
| 2025 | 2024 |
| £ | £ |
| Wages and salaries |
| 31,327 | 29,535 |
| The average monthly number of employees during the year was as follows: |
| 2025 | 2024 |
| Hall keepers - full time |
| Auchenback Active Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| funds | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Charitable activities |
| EXPENDITURE ON |
| Charitable activities |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 72,059 | - |
| TOTAL FUNDS CARRIED FORWARD | 67,794 | - | 67,794 |
| 7. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Freehold | to | and | Computer |
| property | property | fittings | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 April 2024 and 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| Auchenback Active Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Prepayments & accrued income |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Monies owed to ERC | 3,038 | 3,128 |
| Creditors & accrued expenses |
| 10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Deferred income - new building | 420,320 | 434,823 |
| 11. | MOVEMENT IN FUNDS |
| Net | Transfers |
| movement | between | At |
| At 1.4.24 | in funds | funds | 31.3.25 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 42,794 | 31,369 | 11,668 | 85,831 |
| Contingency Fund | 25,000 | - | (11,668 | ) | 13,332 |
| 31,369 |
| TOTAL FUNDS | 31,369 | 99,163 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 91,451 | (60,082 | ) | 31,369 |
| Restricted funds |
| Restricted funds | 14,503 | (14,503 | ) | - |
| TOTAL FUNDS | ( |
) | 31,369 |
| Auchenback Active Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 11. | MOVEMENT IN FUNDS - continued |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 47,059 | (4,265 | ) | 42,794 |
| Contingency Fund | 25,000 | - | 25,000 |
| 72,059 | (4,265 | ) | 67,794 |
| TOTAL FUNDS | 72,059 | (4,265 | ) | 67,794 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 62,764 | (67,029 | ) | (4,265 | ) |
| Restricted funds |
| Restricted funds | 14,503 | (14,503 | ) | - |
| TOTAL FUNDS | 77,267 | (81,532 | ) | (4,265 | ) |
| The Designated Contingency Fund originally comprised monies ring fenced to cover winding down and staff redundancy costs in the event that the charity's activities come to a close. However, as redundancy costs are now likely to be minimal, the funds originally designated for contingency purposes are now being utilised as part of the day to day running costs. |
| Restricted funds movements reflect a grant release of £14,503 from deferred income, which offsets the property depreciation charge for the year. |
| Auchenback Active Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 12. | RELATED PARTY DISCLOSURES |