| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Teen Challenge Strathclyde |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Teen Challenge Strathclyde |
| Teen Challenge Strathclyde |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 | to | 6 |
| Notes to the Financial Statements | 7 | to | 13 |
| Teen Challenge Strathclyde (Registered number: SC148251) |
| 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 company is established for advancement of the Christian religion and for the relief of suffering caused by mental or physical ill health or by social or economic circumstances. The principal activities of the company were the provision of an outreach and education service in respect of drug misuse. The company's policies are unchanged from prior years. The policies are to raise finance in order to enable the rehabilitation of individuals. |
| ACHIEVEMENTS AND PERFORMANCE |
| Following the resignation of our Family Liaison Worker we have since recruited a new worker part time to continue our work with family support. Our Schools work has developed new links with local schools, working with pupil groups as well as one to one support. This preventative work is expanding as the need increases. We are very grateful to our team of workers and volunteers who are fully committed to serve the Organisation with varying skills. |
| FINANCIAL REVIEW |
| The principal funding sources, other than donations, are rents receivable from The Haven Kilmacolm, which runs the residential rehabilitation centre. |
| The results for the year are shown on page 4. Total incoming resources amounted to £213,648 and total resources expended were £180,509. The surplus for the year was £33,139. |
| The reserves of the charity are mainly represented by the premises used as a rehabilitation centre. Other funds are used for the charity's objectives on an ongoing basis. |
| FUTURE PLANS |
| Towards the end of this financial year discussions took place with The Haven Kilmacolm regarding the future of Teen Challenge Strathclyde's work and for a potential merging of the two charities. The Trustees were committed to ensuring that the aims objectives, mission and vision of the Organisation are maintained throughout any transition period. At the time of writing this project has progressed and in due course this will lead to the dissolution of Teen Challenge Strathclyde as Haven's outreach continues the work. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| As a limited company, limited by guarantee, as defined by the Companies Act 2001, the charity is controlled by its governing document, the Articles of Association. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Teen Challenge Strathclyde (Registered number: SC148251) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Company Secretary |
| Independent Examiner |
| Mr Ian McDougall FCCA |
| McDougall Johnstone Limited |
| 280a St Vincent Street |
| Glasgow |
| G2 5RL |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Teen Challenge Strathclyde |
| I report on the accounts for the year ended 31 March 2025 set out on pages four 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. |
| Mr Ian McDougall FCCA |
| The Association of Chartered Certified Accountants |
| McDougall Johnstone Limited |
| 280a St Vincent Street |
| Glasgow |
| G2 5RL |
| 17 December 2025 |
| Teen Challenge Strathclyde |
| Statement of Financial Activities |
| for the Year Ended 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Total | Total |
| fund | fund | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies | 2 |
| Other trading activities | 3 |
| Investment income | 4 |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities | 5 |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 168,158 |
| Teen Challenge Strathclyde (Registered number: SC148251) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Total | Total |
| fund | fund | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 10 |
| CURRENT ASSETS |
| Debtors | 11 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 12 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 13 | ( |
) | ( |
) | ( |
) |
| NET ASSETS |
| FUNDS | 15 |
| Unrestricted funds: |
| General fund | 156,525 | 138,369 |
| Restricted funds: |
| Restricted funds | 44,772 | 29,789 |
| TOTAL FUNDS | 168,158 |
| 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. |
| Teen Challenge Strathclyde (Registered number: SC148251) |
| 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 |
| Teen Challenge Strathclyde |
| 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. |
| Income |
| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
| 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. |
| Heritable property | - |
| Motor vehicles | - |
| 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. | DONATIONS AND LEGACIES |
| 2025 | 2024 |
| £ | £ |
| Donations |
| Grants |
| Grants received, included in the above, are as follows: |
| 2025 | 2024 |
| £ | £ |
| Other grants | 151,470 | 120,000 |
| Teen Challenge Strathclyde |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 3. | OTHER TRADING ACTIVITIES |
| 2025 | 2024 |
| £ | £ |
| Other income | 2,720 | - |
| 4. | INVESTMENT INCOME |
| 2025 | 2024 |
| £ | £ |
| Rent |
| 5. | CHARITABLE ACTIVITIES COSTS |
| Direct | Support |
| Costs | costs | Totals |
| £ | £ | £ |
| Charitable activity | 108,756 | - | 108,756 |
| Governance Costs | - | 2,200 | 2,200 |
| 108,756 | 2,200 | 110,956 |
| 6. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2025 | 2024 |
| £ | £ |
| Independent examination | 2,200 | 1,900 |
| Depreciation - owned assets |
| £76,400 of income received in the year was that of a restricted nature (2024: £70,000). These funds have been earmarked for various projects within Teen Challenge Strathclyde. |
| £61,417 of total expenditure was restricted spending (2024: £67,294). The majority of the restricted funds were spent on staff salaries. |
| 7. | 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. |
| Teen Challenge Strathclyde |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 8. | STAFF COSTS |
| 2025 | 2024 |
| £ | £ |
| Wages and salaries |
| 60,890 | 63,086 |
| The average monthly number of employees during the year was as follows: |
| 2025 | 2024 |
| Staff |
| 9. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | fund | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Investment income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 156,873 | 27,083 |
| TOTAL FUNDS CARRIED FORWARD | 138,369 | 29,789 | 168,158 |
| Teen Challenge Strathclyde |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 10. | TANGIBLE FIXED ASSETS |
| Heritable | Motor |
| property | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 14) |
| Creditors |
| Accrued expenses |
| 13. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 14) |
| Teen Challenge Strathclyde |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 14. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year on demand: |
| Bank overdrafts |
| Bank loans |
| Amounts falling between one and two years: |
| Bank loans - 1-2 years |
| 15. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.4.24 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 138,369 | 18,156 | 156,525 |
| Restricted funds |
| Restricted funds | 29,789 | 14,983 | 44,772 |
| TOTAL FUNDS | 33,139 | 201,297 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 137,248 | (119,092 | ) | 18,156 |
| Restricted funds |
| Restricted funds | 76,400 | (61,417 | ) | 14,983 |
| TOTAL FUNDS | ( |
) | 33,139 |
| Teen Challenge Strathclyde |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 15. | 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 | 156,873 | (18,504 | ) | 138,369 |
| Restricted funds |
| Restricted funds | 27,083 | 2,706 | 29,789 |
| TOTAL FUNDS | 183,956 | (15,798 | ) | 168,158 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 122,906 | (141,410 | ) | (18,504 | ) |
| Restricted funds |
| Restricted funds | 70,000 | (67,294 | ) | 2,706 |
| TOTAL FUNDS | 192,906 | (208,704 | ) | (15,798 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 156,873 | (348 | ) | 156,525 |
| Restricted funds |
| Restricted funds | 27,083 | 17,689 | 44,772 |
| TOTAL FUNDS | 183,956 | 17,341 | 201,297 |
| Teen Challenge Strathclyde |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 15. | MOVEMENT IN FUNDS - continued |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 260,154 | (260,502 | ) | (348 | ) |
| Restricted funds |
| Restricted funds | 146,400 | (128,711 | ) | 17,689 |
| TOTAL FUNDS | 406,554 | (389,213 | ) | 17,341 |
| 16. | RELATED PARTY DISCLOSURES |
| D M Black and M O I Lees are directors of the company and are also directors of The Haven Kilmacolm which, in 2004, took on the residential activities of the company. The Haven Kilmacolm rent a further property owned by Teen Challenge Strathclyde. Teen Challenge Strathclyde received no income form the arrangement. |
| 2024 | 2023 |
| £ | £ |
| Rents received from related parties were : - |
| The Haven Kilmacolm | 26,400 | 24,000 |