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2025-03-31-accounts

APPENDIX 2

Enter SC No. below SC07865

Enter charity name below

Thurso Players

**Receipts and payments ** **Receipts and payments ** **Receipts and payments ** **Receipts and payments ** **Receipts and payments ** **Receipts and payments ** **Receipts and payments ** accounts accounts accounts
Period start date Period end date
For the period
from		 1
Day		 April
Month		 2024
Year		 to Day
31		 Month
March		 Year
2025
Section A Statement of receipts and payments Section A Statement of receipts and payments
Unrestricted
funds		 Restricted funds Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period		 Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations £6,045 £58 £6,103 £5,159
Legacies £0 £0
Grants £1,000 £1,000 £30,660
Receipts from fundraising activities £0 £431
Gross trading receipts £0 £0
Income from investments other than land Income from investments other than land
and buildings £336 £336 £141
Rents from land & buildings £0 £0
Gross receipts from other charitable Gross receipts from other charitable
activities £18,595 £18,595 £14,652
£0 £0
A1 Sub total A1 Sub total A1 Sub total
£24,976		 £1,058 £0 £0 £26,034 £51,043
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total
£0
£0
£0
£0
Total receipts
£24,976
£1,058
£0
£0
~~————~~		 £0
£0
£0
£26,034		 £0
£0
£0
£51,043
A3 Payments
Expenses for fundraising activities £0 £0
Gross trading payments £0 £0
Investment management costs £0 £0
Payments relating directly to charitable
activities £20,813 £8,632 £29,445 £48,611
Grants and donations £0 £0
Governance costs: £0 £0
Audit / independent examination £0 £0
Preparation of annual accounts £0 £0
Legal costs Legal costs £0 £0
Other Other £0 £0
£0 £0
A3 Sub total A3 Sub total £20,813 £8,632 £0 £0 £29,445 £48,611
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
A4 Sub total
£0
£0
£0
Total payments
£20,813
£8,632
£0
~~		 ~~ £0
£0		 £0
£0
£0
£0
£0
£0
£29,445
£48,611
~~——~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 £4,162
-£7,574
£0
£0
-£3,412
£2,431
-£5,442
£5,442
£0
£0
-£1,280
-£2,132
£0
£0
-£3,412
£2,431
~~==5SS~~
APPENDIX 2
Thurso Players		 APPENDIX 2
Thurso Players		 SC07865
Section B Statement of balances
Categories
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B4 Liabilities
B5 Contingent liabilities		 Details Unrestricted
funds
to nearest £
£25,027
-£1,280		 Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash and bank balances at start of year £7,470 £0 £0 £32,497 £30,066
Surplus / (deficit) shown on receipts and
payments account		 -£2,132 -£3,412 £2,431
£0
£0
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 £23,747 £5,338 £0 £0 £29,085 £32,497
£0 £0 £0 £0 £0 -£0
Fund to which Fund to which asset belongs Market valuation
to nearest £		 Last year
to nearest £
Details asset belongs Total
Cost (if available)
to nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
Mill Theatre Unres tricted
Old Foundry Building Unres tricted
Details Total
Fund to which li		 -
-
-
ability relates Amount due
to nearest £		 Last year
to nearest £
Details Fund to which li Total
ability relates		 - -
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Signature* Print Name Total -
-
Date of
approval

PPENDIX2 Thurso Players Section C Notes to the Accounts SC07865 C1 Nalur• and offwKIts (maybe stated on analyTiS ol nds w0￿s￿••I$) 1. T85co gr•rt frxT£t C2 Grnnts Totsl C3a Tnt•• r•mwratlon C3b Tntso Teniiwieratlon- C4• Tnts• •xpnM• Ifrn expwts88 I1￿lee the Fwk)J c¥c66 t#)x c¢￿r￿ s8c1V￿ 4bl C4bTn*t•• •xp•M••-d•ta IQ Tlattrt of TElatTonshl NatUTP of trans8ttTon C5 Tr•nsadknw wlth th•t¢OS zzz C6 Oth•r Inforniatlon

APPENDIX 2

SC07865

Thurso Players

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
Membership
Donations
Donations Foundry
Total		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
4,287 4,287 3,843
1,758 1,758 1,127
58 58 189
-
6,045 58 - - 6,103 5,159
- reference

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Stroupster Wind Farm & Watten Wind Farm - 25,500
AHF-William Grant Foundation - 5,160
West of Orkney Wind Farm- Toilet Refurbishment 1,000 1,000
-
Total - 1,000 1,000 30,660
-

3 Gross receipts from other charitable activities

3 Gross receipts from other charitable activities 3 Gross receipts from other charitable activities
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Revenue from Theatrical Productions 18,595 18,595 14,652
-
-
-
-
-
-
-
Total 18,595 - - - 18,595 14,652
- -

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities 4 Payments relating directly to charitable activities
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Admin & membershiprefunds 327







327









335
Garage Rent 1,872 1,872 1,872
Production Expenses 7,791 7,791 5,217
PPL PRS 310 310 220
SCDA membership 75 75 -
The Mill maintenance 3,107 3,107 1,509
Utilities 4,275 4,275 7,915
Insurance 2,905 2,905 2,731
Foundry 8,632 8,632 28,813
Website maintenance 152 152
-
Total 20,813 8,632 - - 29,445 48,611
- -

APPENDIX 2

SC07865

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted fund
1 - enter name of
fund below		 Unrestricted fund
2 - enter name of
fund below		 Unrestricted fund
3 - enter name of
fund below		 Unrestricted fund
4 - enter name of
fund below		 Total unrestricted
funds		 Total unrestricted
funds last period
Donations 6,045 6,045 4,970
Legacies - -
Grants - -
Receipts from fundraising activities - - 431
Gross trading receipts - -
Income from investments other than land and buildings 336 336 141
Rents from land & buildings - -
Gross receipts from other charitable activities 18,595 18,595 14,652
Sub total
Receipts from asset & investment sales		 24,976 - - - 24,976 20,193
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
24,976 - - - 24,976 20,193
-
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 20,813 20,813 19,799
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 20,813 - - - 20,813 19,799
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
- - - 20,813 19,799
-
- - - 4,162 395
5,442)
(
- - - 1,280)
(		 395
-
Nature andpurpose of funds
£5,442 transferred from Unrestricted to Restricted Funds to c over payment for the Building Warrant preparations.

APPENDIX 2

SC07865

Thurso Players

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts 1.Tesco- Toilet
Refurbishment		 2. Foundry
preparatory works,
new website and
display boards.		 3. Foundry 4. West of
Orkney Wind
Farm- Toilet
Refurbishment		 Total restricted
funds		 Total restricted
funds last period
Donations 58 58 189
Legacies - -
Grants 1,000 1,000 30,660
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 - - 58 1,000 1,058 30,849
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
- - 58 1,000 1,058 30,849
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 8,632 8,632 28,813
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 - - 8,632 - 8,632 28,813
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
- 8,632 - 8,632 28,813
- 8,574)
(		 1,000 7,574)
(		 2,036
5,442 5,442
- - 3,132)
(		 1,000 2,132)
(		 2,036
-

Nature and purpose of funds

Fund 1 and 4 is for the refurbishment of the Mill Toilets Fund 2 is for Foundry preparatory works, new website and display boards. Fund 3 is for the repairs to the foundry building and its conversion to a storage, workshop and rehearsal facility

£5,442 transfered from unrestricted funds to cover the cost of building warrent preparation

The closing restricted fund balance of £5,338 is given below. Toilet Refurbishment £2 000 Foundry Works £2 940 Unspent Foundry Donations £398

APPENDIX 3 OSCR kottsh Charity ReRulator Inde .J)endent examiner's report on the accounts V2 Report to the trusteeslmembers of Chanty name Thurso Players Registered charity number On the accounts of the charity for the period SC07865 Period start date Month Period end date Month Da Year Da Year 01 April 2024 to 31 March 2025 Set out on pages reff￿rnber to indude the page umbers of additsonal sheets) Appendix 2 Pages 1 to 6 Respective responsibilities of The charity's trustees are responsible for the preparation of the accounts in accordan with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner I Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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. Basls of Independent My examination is carried out in accordan￿ with Regulation 11 of the 2006 Accounts examlnerfs statement Regulations. 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 indudes consideration of any unusual items or disclosures in the accounts and seeks explanations from the 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 examlner's . In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page'] 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 comply with Regulation 9 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 understandin of the accounts to be reached. Date: Slgned- Name: Relevant professlonal qualSficatlon(s) or body (if any): 02/12/20b- Address: 'Please delete Iho words in Ihe brackcts if they do not apply. If Ihe words do apply, set out those matters which have come to your attention on the following page. OSCR will accept digital or typed slgnatures

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose

Thurso Players SC007865

Trustees’ Annual Report Period From 30 Mar 2024 to Period End 31Mar 2025

Thurso Players

Scottish Charity Number: SC007865

The Mill Theatre Millbank Road

Thurso KW14 8PS

Telephone number 01847 893572

Website www.thursoplayers.org.uk

Instagram https://www.instagram.com/thurso_players/?hl=en-gb

2 ~~—~~

Charity Trustees Office Bearers Chairman Vice Chairman Secretary Treasurer Committee Members Elected CO￿pted Wardrobe Manager Junior Section Coordinator Junior Section Coordinator (from 22 May 2024) Publicity Officer Child Protection and Membership Child Protection

Objectives and activities

Thurso Players is an amateur dramatic club based at The Mill Theatre, Thurso, in the beautiful Far North of Scotland.

The objects of the club are to promote amateur drama in Thurso and the surrounding area. We do this by using the talents of our members, and the resources of the club, for the benefit of community life and the assistance of other charitable organisations in Thurso and surrounding area of the North of Scotland .

Our 78-seat capacity Mill Theatre is housed in one of the oldest buildings in Thurso, part of an old Foundry and mill complex that has been lovingly restored and home to the Players for the last 65 years. Every year we produce several shows covering a range of styles including drama, musicals, revues, comedies, and our Christmas pantomime, which is performed in Thurso High School.

We have thriving adult and junior sections, with Junior workshops taking place every Friday night during school term time and are regular supporters of the Scottish Community Drama Association (SCDA), appearing in their One-Act Play Festival most years. Adults and Juniors work closely together to produce professional-standard shows throughout the year, and we also run a two-week summer Junior workshop we call Whoops!

In addition to a busy amateur programme, when our programme has space, we hire out the theatre to other professionals or organisations to help supplement our income. Where possible, the club welcomes professional touring companies who would like to perform at The Mill Theatre.

4

Structure, governance and management

Type of governing document

Thurso Players activities are managed in accordance with our Constitution.

Trustee recruitment and appointment

The governing body is the General Meeting of the members. This General Meeting elects a Committee to manage the club.

The Committee comprises the of a Chairman, Vice Chairman, Secretary, Treasurer and up to five other members.

Nominations for the committee are submitted in writing at least seven clear days in advance of any General Meeting of the Society.

The Committee has powers to co-opt additional members to the Committee as they see fit. Co-opted members have the same voting rights at meetings of the Committee as elected Committee members.

All members of the Committee are Trustees.

5

Achievements and performance

For the third year in a row Thurso Players have been even more productive than the previous year in promoting and presenting the arts in Caithness. A big contributor in this success was continuing to run our annual Pantomime in the High School instead of in the Mill as this enabled us to involve more people on stage as well as off stage and to play to a bigger audience. Whilst we have managed to engage with and involve more members on stage and backstage, we are still slightly short of the audience numbers we had pre Covid. Casting performances has been less of an issue this year as we have had some new members get involved in acting.

The Membership numbers are on a par with last year. Moving over to a single annual renewal date has simplified our management system without adversely affecting numbers. This has eased the workload associated with managing the membership and we have taken the opportunity to transition to a new online membership system which should make it it easier for new members to join in future.

The current membership numbers are:

The club staged a full programme this year:

Amateur production programme

Whilst we now have a well proven capability to live stream all productions performed in the Mill Theatre online, this has not always proved financially viable due to the additional cost of video rights and impact on seat sales.

Our online ticket sales have proved popular and convenient for many, and we will continue with this improved service in future. Our online ticket system is now combined with physical ticket sales from G McBeaths the Jewellers in town which helps keep our older audience members and those who don’t like digital ticketing. We continue to be very grateful to McBeaths for providing this service.

6

Thurso Players productions staged this year were:

Other events supported or staged this year were:

SCDA

Thurso Players successfully entered the SCDA One Act Play Festival with the play “Taken” directed by . This came first at the Caithness round of the Festival staged in Thurso High School, then it came first at the Highland round of the festival staged in Nairn and made it through to the Scottish Finals in Kircaldy.

Juniors

Our well-supported Junior section which is run by a team of volunteer members on Friday Nights during school term time is still popular and has a waiting list. The extra session, that was added last year means that we can now accommodate three age groups to further increase the number that can attend. This has proved very popular and most sections are now fully subscribed but it has meant a longer night for our volunteer helpers which has proved a challenge on occasion.

.

Professional production programme

As reported last year: Our professional production programme is still on hold and we did not stage any professional touring theatre groups this year. Prior to lockdown, this was due to lack of funding and programme clashes as we have to schedule set building, rehearsals and performances in the same auditorium. It is hoped that on

7

completion of the Foundry project we will have more scheduling options and that should help in this regard. We would like to reinstate our professional programme, but this would be heavily dependent on securing adequate external funding. The professional theatre groups that tour this far north, tend to need a guarantee against losses which is out with our budget currently.

Wardrobe

As previous years, whenever possible, we try and support other organisations, as well as providing costumes for our own productions. We have continued to support the local community with our wardrobe loan service.

Going forward we still plan to host events such as a previous wardrobe visit by pupils from one of the local Primary Schools.

The Mill

As reported for the last few years, maintenance of the Theatre is a significant duty and responsibility of the players. The planned refurbishment of the downstairs toilets has become a step closer due to successful fund raising and grant applications. It is hoped that this project will be ready to start early in the coming year and give these facilities a much-needed face lift.

The Foundry Building

Renewal of the Planning permission to convert the foundry building into a much-needed support facility for the Mill Theatre has now been received. This along with the listed building planning consent that we received last year will allow us to move forward on the Project again

During the year we received the final Ground Investigation Report and this showed that we have no ground contamination concerns.

We have continued in our efforts to secure funding but have reached a stage where we need to become a SCIO (Scottish Charitable Incorporated Organisation) before proceeding. To this end a draft Constitution for the new organisation has been prepared and agreed by the committee and the application to OSCR to form the SCIO is nearly complete.

8

The current aim for this coming year remains to prioritise securing funds to make the building safe, weather tight and prevent further deterioration. This will be followed by a second phase of funding and works to adapt the building to suit our needs and make it as accessible as possible.

Other Items

On the Financial front, whilst we have used up a small amount of our capital, we still have sufficient funds in our main account to keep the club running and maintain the theatre for the coming year. As reported previously, we have combined our accounts but maintain a separate project fund, which is being used to fund the preparations for the foundry refurbishment project. Any grant funding for specific projects such as the Toilet Refurbishment is also accounted for separately. We have a reserves policy in place to help when making funding applications.

We continually review seat sales and the effectiveness of our publicity as a standard committee agenda item for every production. Our, now well established, system of combining online ticket sales with conventional ticket sales from G McBeaths the Jewellers in Thurso continues to be an integral part of our continuing efforts to boost audience numbers. Our online streaming system now has a good quality sound and 1080P Video so we intend to continue streaming of live productions whenever financially viable.

As reported previously, Highland Council substantially increased the High School hire fees, and whilst this had an impact it still proved worthwhile staging the pantomime in the High School this year. This is something that we hope to continue as it is our major source of income and helps with the running of the mill theatre.

Financial review

During the year the club had income of £26,034 including £1,000 from grant applications and expenditure of £29,445 resulting in a deficit of £3,412. This compares with a surplus of £2,431 in the previous year.

The unrestricted funds showed a surplus of £4,162 during the year.

9

The restricted funds showed a deficit of £7,574 due to the payment for work that we had received advanced payment for in the previous year and the cost of preparation of the building warrant submission for which we only had partial grant funding.

The club finished the year with a bank balance of £29,085. Following the transfer of £5,442 from the General to the Restricted account, to cover the building warrant work we closed the year with £5,338 of restricted funds and £23,747 unrestricted funds.

Further financial breakdown is provided in Appendix 2

Statement of the charity’s policy on reserves

The rationale behind the reserves policy.

Thurso Players own a 78 seat Theatre in Thurso, housed in an old Mill Building. The building is listed by Scottish Heritage. The building is used both as our Club rooms and to perform Plays. Because of the nature of the building, its upkeep is expensive, both in terms of routine running costs and potential repair costs. In addition, due to limited space within the Mill Theatre, the charity also rents space to store stage set.

The charity relies heavily on the surplus income from Productions. This can fluctuate dependent on such things as the commercial success of the production, the cost of staging a production etc. Because of this it is prudent to hold reserves to cover for both known and unexpected costs.

Steps taken to establish the level of reserves.

The charity sets its membership fees at such a level that anyone can afford to join and take part in amateur drama.

The charity has been successful in staging productions that have returned a reasonable surplus particularly from our annual pantomime that, pre-pandemic, was staged in the Thurso High School.

Other productions in the Mill Theatre, perform to smaller audiences and return only a small surplus.

This has allowed us to cover the normal running costs of the Charity and to build up a small surplus.

The level of reserves required.

10

Post Pandemic, we are noticing that audiences are gradually starting to come back to watch productions, but we have seen a considerable increase in the rental charges for the use of the Thurso High School. These factors are expected to reduce the contribution that can be made to the routine costs of running the club.

Additionally, the club has reviewed regular costs incurred in the running and upkeep of the Mill Theatre and rental of set storage space for the last financial year.

With the current high inflation climate and uncertainty of income, the trustees are of the opinion that the charity should hold reserves to cover current regular costs for a period of 18 months. This will allow the charity to continue to function should the current financial climate curtail both our membership and surplus income from productions. This policy will also allow the charity to commit a portion of our current remaining funds toward the restoration of the adjacent Foundry Building.

Donated facilities and services

Thurso Players have a mutual arrangement with the Thurso Youth Club whereby we share our buildings from time to time for our mutual benefit. This was done this year for several productions when we used the upstairs areas in the Youth Club as a changing room.

Future plans

The incoming committee have a range of issues to consider when financially planning for the coming year:

11

Declaration Signed on behalf of the charity trustees: Ptint name Designation Treasurer Date 20 December 2025 12