REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
The Pavillion (Greater Easterhouse) |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 March 2023 |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
The Pavillion (Greater Easterhouse) |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 March 2023 |
The Pavillion (Greater Easterhouse) |
Contents of the Financial Statements |
for the Year Ended 31 March 2023 |
Page |
CEO Annual review | 1 |
Report of the Trustees | 3 |
Independent Examiner's Report | 7 |
Statement of Financial Activities | 8 |
Balance Sheet | 9 |
Notes to the Financial Statements | 11 |
The Pavillion (Greater Easterhouse) |
CEO Annual review |
for the Year Ended 31 March 2023 |
Our year highlights |
Another brilliant year for The Pavillion (Greater Easterhouse). Drop ins across the week for P1 to 18 years as well as the holiday clubs both supported by Glasgow City Council and the Scottish Government. We have also added a "quiet night" with activities which as autism friendly. |
On behalf of the Board we would like to thank every one on the staff team and volunteers for their continuing hard work. Please read on for some of the highlights. |
1. Blairtummock & Rogerfield Partnership |
Pavillion has continued to drive forward the work of Blairtummock & Rogerfield Partnership over the past year, working with and supporting several community organisations, delivering services within these two neighborhoods. We share a common goal of working together to improve opportunities for local people experiencing various challenges associated with health, inequalities, social-isolation and the rising cost of living. |
The Partnership, chaired by Pavillion's CEO currently has 12 partners meeting together monthly to address key identified issues and update on progress. Partners include Blairtummock Housing Association, Easterhouse Parish Church, Glasgow Kelvin College, School, Nursery, The Daffodil Club, day care Adult Service, Brighter East End (BEE Children's and families' services), The Pavillion Greater Easterhouse and Platform, the main local Arts and cultural provider. |
The Partnership is also invested in future capital opportunities that exist and is well placed to ensure the local community are at the heart of future decision making, around certain subject like new housing and the upgrading of existing community assets. This has included fronting a campaign to increase the opening hours of the local Swimming Pool as it has been unable re-open to pre-covid opening times. |
The Mens Shed |
The Men's Shed in Easterhouse was set up by the Blairtummock & Rogerfield Partnership, a group of 12 local organisations working together to improve opportunities for local people living in the Easterhouse area of the city. In part, this initiative was initiated by the Partnership as a post covid opportunity on for local men who had been reporting that they felt isolated from their local community and there being no place locally where they could come together to socialise with each other. |
The project has also acted as a catalyst for the growth of the Blairtummock & Rogerfield Partnership and in particular, the enhanced benefits partners are gaining from working more closely together, maximising resources and bringing in new funding strands to the area to run activities like the Men's Shed. |
All the men who attend the Men's Shed are reporting significant positive impacts because of the wider opportunities available to them. The Men's Shed is a great example of a project that has evolved out of an identified community need and as a result of a collaborative effort from local partners, with Pavillion at the core of delivery, we have ensured the group remains community-led and inclusive and continues to build on the successes of the past year. |
2. Peer Wellbeing Programme |
Pavillion's Peer Wellbeing Programme delivers a range of activities aimed at improving the well-being and life skills of young people. The programme has included weekly Wellbeing Support Groups, running dedicated boys and girls groups to address various well-being topics. In these sessions, staff work with young people from the local area, partnering with schools allowed us to deliver sessions at Pavillion with young people who were identified by pupil support teachers as most in need of our support. These referrals were passed on to us and we would reach out to the young people for them to attend the peer wellbeing groups. |
Wellbeing Support Groups have provided a safe and supportive space for young people to address a wide range of issues, from sleep hygiene to interpersonal relationships. As a result, participants have developed coping mechanisms and gained valuable life skills, which have enhanced their overall well-being. |
As well as group sessions Pavillion staff have offered 1-2-1 support, team-building evenings, issue-based workshops and outings to engage young people in diverse learning experiences. Throughout the programme we focused on helping the young people to develop coping mechanisms for various life challenges, build resilience and grow their self-esteem and confidence. |
The Pavillion (Greater Easterhouse) |
CEO Annual review |
for the Year Ended 31 March 2023 |
Volunteer Mentors |
After working with a group of volunteer mentors we were able to run the Peer Mentoring sessions for a hand-selected group of young people that we work with in our drop-in sessions. The mentees were identified by staff. They were then paired with a mentor after taking part in the initial introductory period, where staff assessed their individual needs and paired them with mentors whose skills and personalities matched best. In the Peer mentoring programme, we worked on life skills, such as budgeting and cooking, as well as issue-based workshops, like sleep hygiene, mental health awareness, healthy relationships and lgbtqia+ education. We also worked to incorporate team building skills and bonding into the programme, taking trips out together to build their social skills outwith their immediate community and allowing them to develop and build on the skills they have learned within the peer mentoring group setting. |
Future? |
This year will see the employment of our first Business Development Manager. In partnership with the Board, they will be developing a long-term plan for the Pavillion. We will look at the services we currently deliver, potential new services as well as premises. We also see the development of the local partnership as key. |
The development of an overarching Social Prescribing pilot for the immediate area could be a valuable development enabling measurable change for individuals who want it. |
People need the opportunity to participate and develop lets keep doing that. |
Gerry Baldwin |
Chief Executive Officer |
The Pavillion (Greater Easterhouse) (Registered number: SC192851) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
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 2023. 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 charitable company (which is a public entity under FRS 102) remain as before: |
The Pavillion (Greater Easterhouse) was established in 1999, with the support of Blairtummock Housing Association, as a youth project operating across Greater Easterhouse. The purpose was to provide a safe alcohol- and drug-free environment for children and young people aged 8 to 18 years, where they could socialise and take part in activities. |
"The Pavillion" is the operating name for The Pavillion (Greater Easterhouse), a company limited by Guarantee, whose objects are: |
1. To provide, in the interests of social welfare, facilities for recreation and other leisure time occupation to | disadvantaged young people resident within Greater Easterhouse ("the Operating Area") with a view to improving their conditions of life |
2. To advance education amongst the residents of the Operating Area, and in particular to increase public knowledge | and awareness of issues relating to healthy living, and the detrimental effect of any form of addiction, including (without prejudice to the generality) drug, solvent and/or alcohol addiction. |
3. To promote training in skills of all kinds, particularly such skills as will assist residents of the Operating Area in | obtaining full employment. |
4. To promote, for the benefit of the residents of the Operating Area, the protection of people and property and also | the encouragement of public safety (including fire & road safety, and crime & general accident prevention). |
5. To promote, establish, operate and/or support other schemes of a charitable nature for the benefit of the residents | of the Operating Area. |
FINANCIAL REVIEW |
Financial position |
The charity hereby report a deficit for the year of £7,678 (2022 - surplus of £19,922) for the year, comprising of total incoming resources of £278,713 (2022 - £260,304) and total resources expended of £286,391 (2022 - £240,382). |
As explained in the accounting policies, capital grants received to construct or renovate the Centre itself are deferred to a reserve within the balance sheet, and introduced annually into the Statement of Financial Activities over the same period that the asset itself is amortised, thereby matching the income with the asset depreciation. |
In both the year under review and the prior year, the charity received no capital grants, and therefore no capital grants were deferred to the capital reserve and excluded from incoming resources for that year. However, grant income does include the annual amortisation from this reserve of £7,200 in the year (2022 - £7,201). |
The deficit suffered in the year is also reflected in funds being carried forward of £148,441 (2022 - £156,119) at the balance sheet date, which the trustees consider to be sufficient going forward in the light of future commitments, and in line with the reserves policy as outlined later in this report. This balance includes funds received in the year which are already earmarked for spending in the first part of the year to 31 March 2024. |
Of the reserves as at 31 March 2023, £87,010 are within unrestricted funds (2022 - £100,695) and £61,431 are held within restricted funds (2022 - £55,424). |
Principal funding sources |
The charity are grateful to those funders listed in the notes to the financial statements whose grant awards remain the charity's principal source of funding in order to meet its objectives. |
The Pavillion (Greater Easterhouse) (Registered number: SC192851) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
FINANCIAL REVIEW |
Reserves policy |
The reserves accounts on the Balance Sheet represents accumulated funds arising from operating results to date, in relation to the general fund and those specific funds identified. It is the policy of the Trustees to maintain a sufficient level of resources within unrestricted funds, which are the free reserves of the charity to enable operating activities to be maintained, taking account of potential risks and contingencies. Unrestricted reserves at the financial year end equate to approximately three months' running costs, which the Trustees consider appropriate. |
Going concern |
As stated in the accounting policies, the financial statements have been prepared on the going concern basis, as the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. This is reflected in the unrestricted reserves balance at the financial year end which the Trustees consider sufficient to meet core costs for the immediate future. |
A significant number of the activities currently being carried out by the charity are dependent on the continuation of funding currently being received, or being able to secure alternative funding. Should this prove not to be the case, it would be necessary to curtail the activities previously funded and to consider other cost savings across the board, as well as pursuing alternative sources of funding to compensate. |
Further details regarding the adoption of the going concern basis can be found in the accounting policies. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The company is incorporated as a company limited by guarantee, as defined by the Companies Act 2006. It was established under a Memorandum of Association which sets out the objects and powers of the organisation and is governed under its Articles of Association. |
Recruitment and appointment of new trustees |
Any member who has given notice of his/her willingness to accept appointment may be elected as a Director by the Company at an Annual General Meeting. The Directors may at any time appoint any member (providing he/she is willing to act) to be a Director, either to fill a vacancy or as an additional Director. The policies of the company for the induction and training of new Trustees are tailored to suit the knowledge and experience of the appointee. |
Organisational structure |
The day to day running of the company is the duty of the Project Manager who reports directly to the Board and has a wide range of responsibilities covering the implementation of policy, recruitment and training of staff, financial management, and marketing & promotion. |
The board of directors governs the project under the terms of the Memorandum & Articles of Association and meet regularly to set policy and take all major decisions regarding the organisation and funds. |
Key management remuneration |
The Board consider the CEO and Secretary, Gerry Baldwin, and the manager, Leeann Kearney, to be key management of the charitable company. Remuneration levels are determined by the Board of Trustees. |
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. |
Due to the nature of the work performed by the company, the Board and Project Manager regularly examine the major risks to the company, identifying possible risks and reviewing the systems and procedures in place to mitigate them. This process is a continual one and whilst improvements are constantly being introduced, the Board are satisfied with the systems and procedures in place to mitigate the exposure to these risks. |
The Pavillion (Greater Easterhouse) (Registered number: SC192851) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
Independent Examiner |
Alun Johnstone B.Acc C.A. |
Gillespie & Anderson |
147 Bath Street |
Glasgow |
G2 4SN |
The examiner has expressed a willingness to continue in office. |
STATEMENT OF TRUSTEES' RESPONSIBILITIES |
The trustees (who are also the directors of The Pavillion (Greater Easterhouse) for the purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 those financial statements, the trustees are required to |
- | select suitable accounting policies and then apply them consistently; |
- | observe the methods and principles in the Charity SORP; |
- | make judgements and estimates that are reasonable and prudent; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. |
The Pavillion (Greater Easterhouse) (Registered number: SC192851) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued |
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
The Pavillion (Greater Easterhouse) (Registered number: SC192851) |
I report on the accounts for the year ended 31 March 2023 set out on pages eight to twenty two. |
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. |
Alun Johnstone B.Acc C.A. |
The Institute of Chartered Accountants of Scotland |
Gillespie & Anderson |
147 Bath Street |
Glasgow |
G2 4SN |
26 October 2023 |
The Pavillion (Greater Easterhouse) |
Statement of Financial Activities |
(Incorporating an Income and Expenditure Account) |
for the Year Ended 31 March 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Charitable activities | 5 |
Other trading activities | 3 |
Investment income | 4 |
Total |
EXPENDITURE ON |
Raising funds | 6 |
Charitable activities | 7 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
Transfers between funds | 20 | 2,830 | (2,830 | ) | - | - |
Net movement in funds | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 156,119 |
The Pavillion (Greater Easterhouse) (Registered number: SC192851) |
Balance Sheet |
31 March 2023 |
2023 | 2022 |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 14 |
CURRENT ASSETS |
Stocks | 15 |
Debtors | 16 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 17 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
ACCRUALS AND DEFERRED INCOME | 18 | ( |
) | ( |
) |
NET ASSETS |
FUNDS | 20 |
Unrestricted funds | 100,693 |
Restricted funds | 55,426 |
TOTAL FUNDS | 156,119 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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. |
The Pavillion (Greater Easterhouse) (Registered number: SC192851) |
Balance Sheet - continued |
31 March 2023 |
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 |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements |
for the Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The Pavillion (Greater Easterhouse) is a private charitable company, limited by guarantee, registered in Scotland, and operating from the principal address as stated in the Trustees Report. The financial statements relate to the charity as an individual entity, with the presentational currency stated as the Pound Sterling (£). |
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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006, with the exception of the accounting treatment of capital grants (see below) where an alternative treatment is considered more appropriate. The financial statements have been prepared under the historical cost convention. |
Going concern |
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The charity has a strong balance sheet with sufficient reserves and projected income flows to meet its liabilities as and when they fall due. After reviewing the charity's forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future - they therefore continue to adopt the going concern basis in preparing these financial statements. |
Critical accounting judgements and key sources of estimation uncertainty |
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on a historical experience and other factors that are considered to be relevant. Actual results may differ from estimated. |
The estimated and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. |
The trustees consider that there are no estimates, judgements or assumptions made in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the accounts, or a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. |
Income |
All income is recognised in the Statement of Financial Activities when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Donations and legacies consists of donations. Donations are recognised when the charity is entitled to the income, receipt of the income is probable and the amount can be measured reliably. Income from grants, not subject to performance related conditions would be included here, and are recognised when the charity has entitlement to the funds, it is probable that the income will be received, the amount can be measured reliability and it is not deferred.This will include grants from institutions, corporates and major donors that provide core funding, or are of a general nature. Income from government grants is recognised when received as the accrual model is not permitted by the Statement of Recommended Practice. |
Charitable activities income is from performance related grants, and is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliability. |
Income from trading activities include income from fundraising events, tuck shop sales and the provision of activities (recognised when the event takes place or activities, the sale takes place or the services are provided), whilst reimbursement of expenses are recognised on receipt. |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES - continued |
Income |
Capital grants received to construct & renovate the Centre itself are recognised on entitlement then deferred to a reserve in the Balance Sheet. Thereafter, a proportion of the award is introduced annually into the Statement of Financial Activities over the same period as the asset itself is amortised, thereby matching the depreciation with the income. At the financial year end, the balance of deferred grants amount to £125,683 (2022 - £132,883). |
Gifts in kind and the value of services provided by volunteers are not reflected in the financial statements. |
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. The amount includes any VAT which cannot be fully recovered. VAT is reported as part of the expenditure to which it relates. |
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. |
Raising funds |
Raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities, events, and non-charitable trading. |
Charitable activities |
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries to meet the charitable objectives. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. |
Support costs are allocated wholly to charitable activities. Whilst the Trustees recognise that a small part of some items of expenditure included in support costs do relate to indirect governance costs, they are of the opinion that the time and costs involved in performing such an analysis outweigh the potential benefits arising from any such work. |
Governance costs |
Governance costs are primarily associated with constitutional and statutory requirements and relate solely to examination fees and charges levied in relation to the payroll preparation.These costs are allocated entirely to charitable activities. |
Allocation and apportionment of costs |
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. |
Tangible fixed assets |
All tangible fixed assets having a value to the charity greater than one year, other than those acquired for specific purposes, and in excess of £500 is regarded as tangible fixed assets in the balance sheet and stated at historic cost. |
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life - freehold property (2% straight line), property improvements (10% straight line), computer equipment (including the charity website) and fixtures & fittings (both 25% straight line). |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES - continued |
Tangible fixed assets |
Factors such as a change in how an asset is used, significant unexpected wear and tear, technological advancement, and changes in market prices may indicate that the residual value or useful life of an asset has changed since the most recent annual reporting date. If such indicators are present, the charity will review its previous estimates and, if current expectations differ, amend the residual value, depreciation method or useful life, accounting for such revisions as a change in an accounting estimate in accordance with FRS 102. |
Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Taxation |
The charity has charitable status and is exempt from taxation. VAT (not being recoverable) is reported as part of the expenditure to which it relates. |
Fund accounting |
Funds are classified as either unrestricted funds or restricted funds, defined as follows: |
Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity and to meet the core costs of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund, which would be for administrative purpose only and would not legally restrict the Trustees discretion to apply the funds. |
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal process, but still within the wider objects of the charity. |
Financial instruments |
The charity has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors and creditors. |
Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities. |
Debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effect of discounting would be immaterial. In such cases, other debtors are stated at cost less losses for bad debts. |
Creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, other creditors are stated at cost. |
Employee benefits |
The total cost of employee benefits to which employees have become entitled because of service rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate. |
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. |
Business review |
The charity is classed as a small company under the Companies Act 2006 and is therefore is exempt from the requirement to prepare a business review. |
Provision for liabilities |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES - continued |
A provision is initially recognised when there is an obligation at the balance sheet date as the result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised. |
2. | DONATIONS AND LEGACIES |
2023 | 2022 |
£ | £ |
Donations |
3. | OTHER TRADING ACTIVITIES |
2023 | 2022 |
£ | £ |
Shop income & hall hire |
Income generation | 11,681 | 3,333 |
4. | INVESTMENT INCOME |
2023 | 2022 |
£ | £ |
Deposit account interest |
5. | INCOME FROM CHARITABLE ACTIVITIES |
2023 | 2022 |
Activity | £ | £ |
Grants | Charitable activities | 262,790 | 254,081 |
Grants received, included in the above, are as follows: |
2023 | 2022 |
£ | £ |
Glasgow City Council - Culture & Leisure | - | 1,000 |
Connect funding (prev. Consortium) | 7,577 | 11,256 |
Awards for All | - | 9,912 |
Capital grant release | 7,200 | 7,201 |
The Robertson Trust | 15,000 | 15,000 |
FUSE | 404 | 6,056 |
Garfield Weston | 30,000 | - |
STV Children's Appeal | 3,000 | 3,000 |
Radio Clyde Cash for Kids | 16,780 | 14,018 |
Children in Need | 10,500 | 10,000 |
GCC Children's Holiday Food Programme | 43,132 | - |
Glasgow Communities Grant | 44,562 | 54,618 |
Glasgow City Council | - | 14,015 |
Impact Funding Grants | 4,918 | 2,875 |
The National Lottery- YoungStart | 28,882 | 26,308 |
Youth Scotland | - | 30,000 |
YouthLink Scotland | - | 5,000 |
HMRC Job Retention Scheme | - | 21,572 |
Carried forward | 211,955 | 231,831 |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
5. | INCOME FROM CHARITABLE ACTIVITIES - continued |
2023 | 2022 |
£ | £ |
Brought forward | 211,955 | 231,831 |
Glasgow Kelvin College | - | 1,000 |
FARE Scotland | - | 10,000 |
Dear Green Place Fund | - | 1,500 |
Glasgow Council for the Voluntary Sector | 9,335 | 9,750 |
DTAS | 10,000 | - |
Glasgow Children's Lottery | 4,000 | - |
The National Lottery Community Anchor | 27,500 | - |
262,790 | 254,081 |
6. | RAISING FUNDS |
Other trading activities |
2023 | 2022 |
£ | £ |
Purchases |
7. | CHARITABLE ACTIVITIES COSTS |
Direct | Grant | Support |
Costs (see | funding of | costs (see |
note 8) | activities | note 9) | Totals |
£ | £ | £ | £ |
Charitable activities | 65,014 | 14,649 | 206,726 | 286,389 |
8. | DIRECT COSTS OF CHARITABLE ACTIVITIES |
2023 | 2022 |
£ | £ |
Activities | 65,014 | 33,237 |
9. | SUPPORT COSTS |
Governance |
Management | costs | Totals |
£ | £ | £ |
Charitable activities | 202,426 | 4,300 | 206,726 |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
9. | SUPPORT COSTS - continued |
Support costs, included in the above, are as follows: |
Management |
2023 | 2022 |
Charitable | Total |
activities | activities |
£ | £ |
Wages, NI & pension costs | 166,820 | 169,835 |
Insurance | 2,018 | 1,599 |
Utility costs | 7,658 | 9,653 |
Postage and stationery | 230 | 440 |
Sundries | 553 | 682 |
Repairs & maintenance | 2,123 | 2,534 |
Hygiene & cleaning | 1,655 | 1,441 |
Travelling expenses | 414 | 58 |
Training costs | 1,235 | 653 |
Memberships and subscriptions | 4,588 | 1,318 |
Recruitment costs | 1,245 | - |
Rent | 1,906 | - |
Depreciation of tangible and heritage assets | 11,981 | 12,629 |
202,426 | 200,842 |
Finance |
2023 | 2022 |
Total | Total |
activities | activities |
£ | £ |
Bank charges | - | 96 |
Governance costs |
2023 | 2022 |
Charitable | Total |
activities | activities |
£ | £ |
Examination | 2,700 | 2,340 |
Consultancy fees | - | 1,500 |
Payroll processing fees | 1,600 | 1,557 |
4,300 | 5,397 |
10. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Depreciation - owned assets |
Annual amortisation of capital grant previously deferred | 7,200 | 7,201 |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
11. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
12. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Sessional staff |
Emoluments paid to key management personnel in the year amounted to £40,636 (2022 - £39,606). |
Wages, NI & pension costs disclosed above and reflected in the SOFA include employer pension costs of £2,626 (2022 - £2,464) and £6,359 employer national insurance costs (2022 - £5,244). |
13. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Other trading activities |
Total |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Total |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward | 86,576 | 49,621 |
TOTAL FUNDS CARRIED FORWARD | 100,695 | 55,424 | 156,119 |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
14. | TANGIBLE FIXED ASSETS |
Improvements | Fixtures |
Freehold | to | and | Computer |
property | property | fittings | equipment | Totals |
£ | £ | £ | £ | £ |
COST |
At 1 April 2022 and 31 March 2023 |
DEPRECIATION |
At 1 April 2022 |
Charge for year |
At 31 March 2023 |
NET BOOK VALUE |
At 31 March 2023 |
At 31 March 2022 |
15. | STOCKS |
2023 | 2022 |
£ | £ |
Stocks |
16. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Other debtors |
GCVS | 3,429 | 2,777 |
17. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Accruals and deferred income |
18. | ACCRUALS AND DEFERRED INCOME |
2023 | 2022 |
£ | £ |
Deferred government grants | 125,683 | 132,883 |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
19. | ANALYSIS OF NET ASSETS BETWEEN FUNDS |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Fixed assets | 165,171 | - | 165,171 | 177,152 |
Current assets |
Current liabilities | ( |
) | ( |
) | ( |
) |
Accruals and deferred income | ( |
) | ( |
) | ( |
) |
87,010 | 61,431 | 148,441 | 156,119 |
20. | MOVEMENT IN FUNDS |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 100,693 | (16,513 | ) | 2,830 | 87,010 |
Restricted funds |
Robertson Trust | 8,500 | 700 | - | 9,200 |
Partnership Projects (Consortium) | - | 2,745 | (2,745 | ) | - |
Awards for All Scotland | 8,852 | (8,768 | ) | (85 | ) | (1 | ) |
Radio Clyde Cash for Kids | 2,269 | (2,269 | ) | - | - |
Children in Need | 5,000 | 666 | - | 5,666 |
STV Appeal | - | 3,000 | - | 3,000 |
Children's Holiday Food Programme | - | 4,976 | - | 4,976 |
The National Lottery - Young Start | 19,055 | (6,714 | ) | - | 12,341 |
Garden Project fund | 2,000 | (2,000 | ) | - | - |
Walking group project | 9,750 | (9,820 | ) | 70 | - |
DTAS Pockets & Prospects Fund | - | 10,000 | - | 10,000 |
GCVS Wellbeing | - | 8,419 | (70 | ) | 8,349 |
The National Lottery Community Anchor | - | 7,900 | - | 7,900 |
8,835 | ( |
) |
TOTAL FUNDS | (7,678 | ) | 148,441 |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
20. | 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 | 53,327 | (69,840 | ) | (16,513 | ) |
Restricted funds |
Robertson Trust | 15,000 | (14,300 | ) | 700 |
Partnership Projects (Consortium) | 7,577 | (4,832 | ) | 2,745 |
Awards for All Scotland | - | (8,768 | ) | (8,768 | ) |
Radio Clyde Cash for Kids | 16,780 | (19,049 | ) | (2,269 | ) |
Children in Need | 10,500 | (9,834 | ) | 666 |
STV Appeal | 3,000 | - | 3,000 |
Children's Holiday Food Programme | 43,132 | (38,156 | ) | 4,976 |
Glasgow Communities Fund | 44,562 | (44,562 | ) | - |
Impact Funding | 4,918 | (4,918 | ) | - |
The National Lottery - Young Start | 28,882 | (35,596 | ) | (6,714 | ) |
Garden Project fund | 200 | (2,200 | ) | (2,000 | ) |
Walking group project | - | (9,820 | ) | (9,820 | ) |
DTAS Pockets & Prospects Fund | 10,000 | - | 10,000 |
GCVS Wellbeing | 9,335 | (916 | ) | 8,419 |
Glasgow Children's Lottery | 4,000 | (4,000 | ) | - |
The National Lottery Community Anchor | 27,500 | (19,600 | ) | 7,900 |
( |
) | 8,835 |
TOTAL FUNDS | ( |
) | (7,678 | ) |
Comparatives for movement in funds |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 86,576 | 14,117 | 100,693 |
Restricted funds |
Robertson Trust | 8,500 | - | 8,500 |
Partnership Projects (Consortium) | 17,926 | (17,926 | ) | - |
Awards for All Scotland | - | 8,852 | 8,852 |
Radio Clyde Cash for Kids | - | 2,269 | 2,269 |
Children in Need | 5,000 | - | 5,000 |
The National Lottery - Young Start | 18,195 | 860 | 19,055 |
Garden Project fund | - | 2,000 | 2,000 |
Walking group project | - | 9,750 | 9,750 |
49,621 | 5,805 | 55,426 |
TOTAL FUNDS | 136,197 | 19,922 | 156,119 |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
20. | 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 | 82,952 | (68,835 | ) | 14,117 |
Restricted funds |
Holiday programme | 10,000 | (10,000 | ) | - |
Robertson Trust | 15,000 | (15,000 | ) | - |
Partnership Projects (Consortium) | 11,256 | (29,182 | ) | (17,926 | ) |
Awards for All Scotland | 9,912 | (1,060 | ) | 8,852 |
Radio Clyde Cash for Kids | 14,018 | (11,749 | ) | 2,269 |
Children in Need | 10,000 | (10,000 | ) | - |
STV Appeal | 3,000 | (3,000 | ) | - |
Glasgow Communities Fund | 54,618 | (54,618 | ) | - |
Impact Funding | 2,875 | (2,875 | ) | - |
The National Lottery - Young Start | 26,308 | (25,448 | ) | 860 |
YouthLink Scotland | 5,000 | (5,000 | ) | - |
Garden Project fund | 2,000 | - | 2,000 |
Walking group project | 9,750 | - | 9,750 |
Glasgow City Council equipment fund | 3,615 | (3,615 | ) | - |
177,352 | (171,547 | ) | 5,805 |
TOTAL FUNDS | 260,304 | (240,382 | ) | 19,922 |
Purposes of unrestricted funds |
General fund - The unrestricted general funds represent the free reserves of the charity which may be applied to further the objectives of the charity and meet the core costs of the charity. It is considered prudent to keep unrestricted reserves at such levels as to allow core operating activities to be maintained. |
Purposes of restricted funds |
The restricted funds have yet to be spent on those specific purposes or activities identified by the funders. There are several restricted funds where specific funding received following applications made is used towards specified expenditure outlined in the application: |
Glasgow Community fund (previously Integrated Grant Funding from Glasgow Council) and Partnership Projects (Consortium) funds - funding towards staff & general running costs; |
Holiday Programme funds - Awards used towards the costs of the school holiday programmes; |
Radio Clyde Cash for Kids funds - cover the costs of trips and equipment for youth projects; |
Awards for All Scotland funds - are all used to help fund specific employment posts within individual programmes; |
Children in Need fund - to fund a post in the charity for a youth mental health worker; |
Robertson Trust fund - to fund the salary of a Programmes Coordinator; |
STV Appeal fund - supporting families during Covid; |
Impact Funding fund - delivery of digital programmes; |
The Pavillion (Greater Easterhouse) |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
20. | MOVEMENT IN FUNDS - continued |
The National Lottery - Young Start fund - to support the peer wellbeing programme; |
YouthLink Scotland fund - funding the music makers programme; |
Garden Project fund - to fund the cost of the project to refurbish a section of the garden for the children build and maintain; |
Walking Group project - funds received from GCVS to fund a walking group; |
Glasgow City Council equipment fund - income received from Glasgow City Council to be used to purchase equipment by the charity. |
Both the Glasgow Children's Lottery and the Community Anchor (National Lottery) funds are designed to provide support with the cost of living crisis. |
The GCVS Wellbeing fund continues the work of the walking group project but also includes the costs of providing cooking classes, coffee mornings and other community events of that nature. |
DTAS Pockets & Progress fund provided a grant in 2023 to specifically the salary costs being incurred by the charity |
Transfers between funds |
Transfers in the year reflect the closing balances in certain restricted funds being added to the General Fund for future spending, with the agreement of the original funders. |
21. | RELATED PARTY DISCLOSURES |
Key management personnel are named in the Report of the Trustees and are deemed as related parties of the charity. The level of remuneration received by these individuals is disclosed elsewhere in the Notes to the Financial statements. |
No Trustees made donations to the charity in the year under review (2022 - £nil). |
22. | ULTIMATE CONTROLLING PARTY |
The Pavillion (Greater Easterhouse) is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. Consequently, in the opinion of the Trustees, the charity has no ultimate controlling party. |