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2025-12-31-accounts

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Charity No: SC008357

Forgan Arts Centre

Report & Financial Statements For the year ended 31 December 2025

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Contents

Contents
Charity Information Page 3
Trustees Annual Report Page 4
Trustees Responsibilities Statement Page 19
Independent Examiners Report Page 20
Statement of Financial Activities Page 21
Balance Sheet Page 22
Notes to the Financial Statements Page 23

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Charity Information

Charity Name Forgan Arts Centre

Charity Number SC008537

Address 59 Kirk Road Newport on Tay Fife DD6 8JB

Telephone Number 01382 542 062

Email Address

info@forganartscentre.co.uk

Website

www.forganartscentre.co.uk

Socials

Facebook: forganartscentre Twitter: forganarts Instagram: forgan_arts_centre

Trustees

Judith Winter (Co-Chair) Kate Janik-Smith (Co-Chair) Ailsa McKenzie (Treasurer, resigned September 2025) Jonny Tepp Gilbert Valentine Trudy Cunningham Drew Hemment

Independent Examiner Steven Smillie CA Chiene & Tait (trading as CT) 61 Dublin Street Edinburgh EH3 6NL

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Trustees Annual Report

The Trustees present their Annual Report and Accounts for the year ending 31 December 2025. The Board of Trustees are satisfied with the performance of the charity during the financial year and consider that the charity is in a strong position to continue its activities during the coming year, and the charity’s assets are adequate to fulfil its obligations.

Vision

Nurture a connected, sustainable, and welcoming community through creative ways and means.

Methodology

The centre’s activities and operations are conceptualised as An Arts Centre as a Garden. This is an experiment: imagining an art centre as a garden where a multisensory and sentient ecology of plants, people, and creatures support one another through mutually beneficial relationships and reciprocity.

An Arts Centre as a Garden is an example of social permaculture, a concept by which communities look to natural environments to model co-existence and co-creation.

Purpose

Forgan Arts Centre sits on the edge of the village of Newport-on-Tay in the Tay Bridgehead Ward of North East Fife. It is a community-led arts centre delivering creative activities for the people of Fife, and beyond. Our programme includes art and craft classes, workshops, artist-led projects that respond to community need, artist commissions, residencies, placements, and public events. We provide allotments, artist studios, and professional making facilities. We have on-site accommodation in the Gardener’s Cottage. Through diverse creative practices, we work with artists while listening to our communities to address individual and collective challenges that resonate locally and globally. We are a part of the local ecology providing access to creativity and a site for the exploration and understanding of the natural environment. We provide a warm welcome and take an approach to accessibility that supports individual need.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Values

Our values are based on continuous deep listening to our communities, artists, and team. They are carefully balanced in all our activity, from our vision building to creative programming, from our governance to our sustainable and fair working practices.

Creative

Connected

Sustainable

Welcoming

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Aims & Objectives

The ethics of permaculture are ‘people care, earth care, and fair share’ and these extend to An Arts Centre as a Garden, informing our aims.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Activities

Forgan Arts Centre exists to advance the arts and lifelong creative practice. Over the past year, we’ve made strong progress across four key areas:

1. Advancing Creative Practice

We provided a welcoming venue for diverse artistic engagement, supporting both traditional and contemporary crafts. Our programme offered classes, workshops, residencies, and events for all skill levels, fostering inclusive, cross-generational learning. Guest artists, specialist tutors and funded partnership residencies shaped a vibrant and responsive creative programme.

  1. Embedding the Natural Environment

Our riverside and rural setting continues to inspire environmentally conscious practice. We integrated the studio garden, allotments, and surrounding landscape into our programming, supporting artists exploring ecology and sustainability. Through projects linking creativity and nature, we broadened access to the outdoors and encouraged experimentation with natural materials and biodiversity.

3. Building a Sense of Place

We strengthened community through a space that nurtures creativity, well-being, and connection. By balancing tradition with experimentation, we offered a unique environment for cultural participation and place-making in Northeast Fife.

  1. Ensuring Organisational Sustainability

We remained rooted in community needs while growing our team and membership. Funding streams were diversified to enhance financial resilience. Our governance remained aligned with our creative values, ensuring robust and ethical management.

Governance & Structure

The Board of Trustees, led by co-chairs Kate Smith (organisational) and Judith Winter (artistic) work in close partnership with Director Jen White (Teri Laing, maternity cover, 2025). Our co-chairing model has proven effective in strengthening decision-making, succession planning, and collaborative leadership. Governance is values-led, shaped by trust, inclusivity, and alignment with our artistic and ecological goals. The board acts as a strategic guide, ensuring compliance with OSCR while supporting innovation and sustainability.

We have strengthened and continue to review board composition and skills to align with our strategic needs. Prospective trustees are welcomed to observe meetings before joining, maintaining transparency and openness. While our small board suits our scale, we draw on external expertise, such as legal and HR support from SCVO, to strengthen our operations during this pivotal phase of development.

Co-governance at Forgan Arts Centre has evolved naturally from its collaborative, practiceled way of working. Building on the complementary leadership of Kate Smith and Judith Winter, it reflects a balance of relational, pluralist thinking and extensive arts organisational experience.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Governance & Structure (continued)

In this sense, the Centre is interested in being quietly pioneering—using co-governance as a live, evolving practice to explore how shared leadership can function in a grassroots arts’ context. It offers a way to test more inclusive, responsive forms of decision-making that align with the organisation’s ethos of experimentation, dialogue and community-led development.

Key Achievements & Performance

It has been a strong year for Forgan Arts Centre, as An Arts Centre as a Garden continues to grow, alongside our impact and profile. We started the new financial year full of energy and enthusiasm, having secured Creative Scotland Multi-Year Funding. This has allowed us to employ a Curator, develop our seasonal events, artists’ residencies and existing programmes throughout the year.

In 2025 we have developed a portfolio of funders as part of our mixed economy model, who also provide support, encouragement and recognition for the quality of our creative programmes. We continued to receive multi-year core funding from Fife Council (North East Fife Area Committee) of £30k per year, and Northwood Charitable Trust of £20k per year.

An increase in staff has allowed us to breathe new life into our daily programme, increasing earned income from classes and workshops. Our approach to income generation also balances our commitment to economic accessibility and this can be seen in our equitable approach to pricing.

We continue to generate income through the provision of studios, allotments, and events, and this year launched self-funded residencies in our newly renovated Gardener’s Cottage. Self-generated income increased by approximately 35% from 2024 (£180K) to 2025 (£242K). Income from fundraising remained a similar value with a value of £252K in 2024 and £255K in 2025. Self-generated income represents 48% of all income received in 2025 and fundraising represents the remaining 52%.

Classes, Courses & Workshops

We continue to develop the core activity of classes and workshops. In 2025 we employed a Programme Producer: Learning & Engagement, allowing us to undertake a full audit, financial analysis, and development of our creative programme.

Alongside our core offer of pottery, fine art, upholstery and stained glass, we have expanded our programme to develop a ‘slow craft’ approach, with more taster sessions and one to two-day workshops, alongside weekly blocks.

These programmes support people of all skill levels, across diverse creative practices. We continue to expand our pottery offer: new introductory sessions complement the reinstatement of ‘Studio Saturdays’, for potters who have completed a class block. This allows a natural progression from complete beginner to self-led practice.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Classes, Courses & Workshops (continued)

Our local reputation, and rapport with existing students, have ensured this core income stream remains sustainable. We continue to increase our social media presence and with a new team embedded and programme

We continue to bring new tutors/artists to the centre. Our aim is to continue to develop the diversity of classes, embedding new innovative, cross cultural approaches to arts & crafts, and how they intersect with traditional methods to spearhead new ways of working, rooted in the protection of the environment.

Projects

Alternative (art) School

Alternative (art) School is a partnership with Madras College, supporting young people experiencing exclusion from mainstream education. We work holistically with the young people to improve their confidence, wellbeing, communication skills and engagement. We do this through a programme they co-design with artist Jek McAllister. Artists including Hannan Jones, Sean Patrick Campbell, and Kate Harvey have delivered this programme of woodwork, gardening, pottery, photography, design, and music making. The young people’s communication skills, connection to others and creativity are nurtured with everyone having experienced a positive impact especially upon individual confidence, sense of self and wellbeing. In 2025 we were awarded multi-year funding from The National Lottery Community Fund Young Start programme to support Alternative (art) School.

Queering the Clachan

Queering the Clachan is an artist-led project for LGBTQ+ people in North East Fife, funded by the Fife Communities Mental Health & Wellbeing Fund and delivered by Forgan Arts Centre. In 2025, lead artist Harry Josephine Giles delivered zine-making and creative writing workshops across Newport-on-Tay, Falkland, Cupar, Balmerino and Tayport, creating welcoming spaces for participants to connect, share experiences and develop creative skills. Working in partnership with organisations including Fife Pride, Community in Cupar and Fife Centre for Equalities, the project strengthened local networks and increased awareness of LGBTQ+ activity and support. It culminated in a well-attended Zine Fest and the creation of a directory of local groups and services. Overall, the project helped reduce social isolation, build community connections and lay foundations for ongoing LGBTQ+ activity in rural Fife.

Care Makers and Young Care Makers In 2025 we were pleased to secure investment support from Inspiring Scotland - Creative Communities to deliver another year of the Care Makers’ Club in 2026. Led by artist Ruby Pester, the programme provides free, accessible creative sessions for adult unpaid carers and young carers across North East Fife.

Building on successful pilot activity, the club offers a supportive space for carers to take time for themselves, connect with others, and engage in creative expression. By removing barriers such as cost and transport, the programme ensures inclusive access while promoting wellbeing, confidence, and social connection for those who often experience isolation and limited opportunities for respite.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Projects (continued)

Children’s Art Club

Our nature-based holiday club for budding artists sees a rotation of visiting artists throughout the spring and summer school holidays. We offer free and paid places for 5–12year-olds, connecting young artists to the garden and the creatures that live there.

Gardening for the Future

Gardening for the Future is a project that began in response to a request from someone struggling with their mental health, and has flourished into a welcoming meet-up for people to learn how to sow, grow and harvest food, tooted in permaculture practices that protect the natural environment and sequester carbon. The group mutually supports one another, sharing seeds, cuttings and tools, with relationships blossoming into new support networks. Crops harvested from the community plot contribute to a community larder. Our horticultural lead Dr Helena Simmons manages a volunteer group of 35 who work to sustain our gardens. This project has been supported by The Hedley Foundation, Hugh Fraser Foundation, The National Lottery Community Fund – Community Led and the Fife Communities Climate Action Network.

University College London: Community Gardening

This year, we were selected to take part in a pilot project with University College London. The public engagement project will focus on the gardens at Forgan Arts Centre and explore how to set up collaborations between universities and external sectors.

Seasonal Festival Days

We hold four annual Festival Days on the four Gaelic seasonal festivals, Lughnasadh, Samhain, Imbolc, and Beltane. These are pay what can and open to all. Each event has its own identity, taking in arts and crafts, live music, garden activities, community meals, guided walks and more. We aim to continue to develop these festivals as part of our business plan 2025-2028.

In August 2025 we held our second music festival of Lughnasadh, in partnership with local record label, Big Rock. This full-day live-music ticketed family event was attended by 1300 people (up from 800 in 2024) and was hugely successful.

Awarded Artist Residencies

We received notification of Creative Scotland Multi-Year funding in early 2025. The development of this funding bid gave us the opportunity to review the organisational structures, policies and procedures and use community consultation with TIALT (there is an alternative) to validate our business plan: An Arts Centre as a Garden.

An Arts Centre as a Garden is an example of social permaculture, a concept by which communities look to natural environments to model co-existence and co-creation. Our theme for 2025 was ‘Talking Forests’, on which we based the open call for our first awarded artists residency. Artist filmmaking duo Webb-Ellis was appointed, with a proposal to explore the River Tay, and the human and more-than-human communities living alongside it, working closely with local people.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Our Community Working

Our aim is to remain a grass-roots organisation using ongoing community consultation along with development of our network of artists and critical friends, many of whom are linked through trustee and staff member contacts.

Our volunteer programme has been boosted with the appointment of a Volunteer Coordinator this year. We now have a bank of 52 volunteers, who support us across gardening, building maintenance, events and classes. This year we worked with the Eden Project, harvesting and collecting donations with volunteers for their Harvest Day. We continue to strengthen links with other community organisations.

Forgan Arts Centre is a member of SCAN and Future Arts Centres to ensure we are involved in critical national conversations, from art-form development to fairer working conditions, which positively impacts our practice and ability to realise our vision.

Our artistic development has included conversations with leading rural arts organisations including Wysing Arts Centre, Grizedale Arts, Deveron Projects, and consistent support from other rural arts organisations with a likeminded ethos.

Business Planning

Capital Plans / Buildings & Grounds

Our capital plans have been re-organised in the light of the current economic restrictions on estates and development planning. We have a Capital Sub-group to lead on the development of The Leng Home and Grounds, and in our annual Board away day agreed a staged, priority-based, and iterative plan to bring together the development opportunities with both curated and commissioned artist-led opportunities, mirroring the work undertaken on The Gardener’s Cottage.

Identified priorities include the upkeep of the current estate. Plans are now underway to renovate the kiln house, a former garage on the Leng Home Estate.

Greening the Cottage

Thanks to a major step forward in our environmental sustainability work, the Gardener’s Cottage has become a living example of what greener, more energy-efficient heritage buildings can look like. In 2025 we saw the installation of an air-to-water source heat pump, solar panels and battery storage, plus estate-wide additions such as water butts and active wormeries. This work was supported by The Crown Estate, The Sunrise Trust for Newport, Wormit and Forgan and the Fife Local Community Planning Budget.

Funding Overview 2025

Forgan Arts Centre’s funding strategy in 2025 continued to focus on four key areas: securing core income to sustain an expanded organisation and estate; developing artistic programmes and events; delivering socially engaged projects through targeted funding; and advancing capital developments to ensure long-term environmental and financial sustainability.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Funding Overview 2025 (continued)

Since the Community Asset Transfer in 2022, Forgan Arts Centre has significantly strengthened its mixed-income model. Investment through the Strengthening Communities Programme enabled the appointment of a Funding Development Officer, a role which has since evolved into a Development & Partnerships Manager and Deputy Director position. This has been instrumental in increasing organisational capacity, strengthening partnerships, and securing multi-year funding, embedding fundraising as a core strategic function.

Core and Multi-Year Funding

In 2025, the Centre continued to secure and manage core and multi-year support from a range of partners. Notably, multi-year support from The Northwood Charitable Trust has been confirmed for a further three-year period at £20,000 per annum. Forgan Arts Centre also continued to build its case for renewed core public investment from Fife Council following the conclusion of previous COVID recovery funding.

Unrestricted funding in 2025 included support from:

These unrestricted contributions have been vital in supporting organisational resilience, staffing, overheads, and the wider infrastructure required to sustain delivery across the Centre’s activities.

Forgan Arts Centre also maintained strong relationships with existing multi-year and strategic funders including Creative Scotland and The National Lottery Community Fund , while preparing applications for future core support from a number of trusts and foundations.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Funding Overview 2025 (continued)

Project and Programme Funding

Project and programme funding in 2025 continued to support a wide range of artistic, environmental, educational, and socially engaged activity across Forgan Arts Centre.

Funding received in 2025 to support core and project/programme activity included:

These awards have supported a wide range of activity including artist-led projects, seasonal events, environmental programming, access improvements, young people’s work, and community wellbeing initiatives.

Key funded programmes during the year included Alternative (art) School, Gardening for the Future, Queering the Clachan, Care Makers, seasonal festivals including Lughnasadh, and a range of artist residencies and engagement activity aligned with the Centre’s Business Plan, The Sentient Garden.

Capital and Environmental Investment

Capital development remained a key priority in 2025. Funding from the Crown Estate, Local Community Planning Budget, Sunrise Trust, and Fife Rural Development Fund supported work including Greening the Cottage, accessibility improvements in the garden, and the early development of future capital plans.

Work also progressed on the development of the Kiln House/Workshop project, with design development underway in partnership with Nicoll Russell Architects. This forms part of the Centre’s longer-term capital strategy to secure and enhance infrastructure, diversify programme delivery, and reduce environmental impact.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Funding Overview 2025 (continued)

Fundraising and Pipeline Development

Fundraising activity intensified throughout 2025, with a significant number of applications researched and submitted to national and local trusts and foundations. Alongside managing live awards and reporting requirements, the organisation also prepared for future multi-year asks and developed plans for new income streams, including donor giving, corporate sponsorship, crowdfunding, and expanded earned-income activity.

Financial Overview

Financial performance in 2025 demonstrates continued growth and resilience:

Self-generated income increased to approximately £226,000, an increase of 14% Unrestricted income reached approximately £284,000

Unrestricted reserves reduced to approximately £74,000 in line with expectations.

These figures reflect the continued strength of the Forgan Arts Centre’s mixed economy model, combining earned income, unrestricted support, and restricted grants.

Impact of Funding

Funding in 2025 enabled the Centre to deliver a broad programme of artist-led activity that responds directly to community need, while sustaining employment for artists and arts workers across Scotland.

Crucially, funding ensured that projects remained accessible. This included support for travel, food, and other access needs, enabling participation from individuals experiencing financial hardship, isolation, or other barriers. Artists and creative practitioners continued to be paid in line with Scottish Artists Union recommended rates, reflecting the Forgan Arts Centre’s commitment to Fair Work across both employed and freelance teams.

Looking Ahead

While 2025 was a year of strong growth and successful fundraising, the funding environment remains highly competitive, particularly for large-scale capital investment. The organisation is responding proactively through its Funding Strategy 2026–2028, with a focus on increasing unrestricted income, securing replacement multi-year funding, and advancing capital plans.

The Trustees would like to extend their sincere thanks to all funders, partners and stakeholders whose support makes this work possible. Their investment not only sustains creative activity, but contributes to improved wellbeing, reduced isolation, and stronger, more resilient communities across North East Fife and beyond.

Financial Report

Financial oversight sits with the Board of Trustees. The Director provides regular reports and analysis produced by the Finance Officer, which they discuss and interpret against multiyear forecasts and projections at regular meetings.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Financial Report (continued)

Regular internal finance meetings with attendance of the Director, Finance Officer and Fundraising Manager also take place, which allow for formal interrogation and information sharing. The financial year end accounts are independently examined before submission to OSCR and publication.

Financial oversight sits with the Board of Trustees. The Director provides regular reports and analysis produced by the Finance Officer, which they discuss and interpret against multiyear forecasts and projections at regular meetings. Regular internal finance meetings with attendance of the Director, Finance Officer and Fundraising Manager also take place, which allow for formal interrogation and information sharing. The financial year end accounts are independently examined before submission to OSCR and publication.

During the financial year ending 31 December 2025, Forgan Arts Centre saw an increase of approximately 5% in overall income, with stable and similar levels of unrestricted funding to the prior year. We have continued to secure a diverse range of restricted and unrestricted grant funding.

We have continued to expand self-generated income sources and now generate rental income from artist studios, allotments and self-funded residencies at the Gardener’s Cottage. Newly sourced rental income will continue to increase into the next financial year as the Gardener’s Cottage development work completed at the end of 2025.

Unrestricted reserves for the charity have reduced in comparison to the previous year due to a temporary increase in building repair and development costs. Financial plans are in place to grow unrestricted reserves for the year ahead. Asset levels on the balance sheet remain broadly similar to those recorded in previous financial years.

Processes & Policy

We have introduced mechanisms to ensure fiscal prudence. We use Liberty Accounting software to keep detailed financial records in addition to secure archives. Liberty Accounting software is cloud-based and provides specialised fund accounting with SORP reporting and compliance, it allows for streamline financial management along with secure real-time access. The Financial Controls Policy held by the charity, includes instructions for delegated authority, cash handling, credit/debit card management, details of who the bank signatories are and how/when to prepare year-end accounts. It also signposts to associated policies such as Ethical Procurement Policy and Ethical Fundraising Policy.

Budget & Milestones

All projects have detailed budgets for which spend is attributed, variance assessed, and key milestones. Projects with high risk have discrete dedicated contingency which requires discussion and approval by the Director before use. The Director approves all project budgets and milestones and reviews them quarterly with the project lead.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Budget & Milestones (continued)

The Finance Office issues a monthly report, including income/expenditure, details of restricted and unrestricted funds, and an unrestricted funding cashflow forecast. The Director interrogates these and with the Finance Officer they annotate anomalies, resolve issues, and create projections related to changes in pattern. Data from these reports inform annual and multi-year forecasts which are presented to the Board at the first meeting of the year in January for approval. With four years of consistent data from our time at the Leng Home, we have a sound understanding of its running costs. This combined with 50 years of data in our previous premises; we make accurate forecasts and various projections in response to risk.

Statement of the Charity’s Policy on Reserves

The Trustees regularly review reserves, using the Reserves Policy to support both the Financial Strategy and the Strategic Plan. A risk-based approach is used to calculate an optimal level of reserves that looks at the reliability of income, costs for re-organisation of activities, and specific liabilities. Amounts are included for risks we are aware of as well as contingencies to allow Forgan Arts Centre to cope with unexpected costs and opportunities. As of 31 December 2025, Forgan Arts Centre has unrestricted cash reserves of approximately £74k. This balance is sufficient to cover the funds that would be required for redundancy costs and amounts owing for running costs should the Centre require to cease operation.

Managing Risk

We assess risk at operational level, which is managed by the staff, artists and arts workers, and at a strategic level which is managed by the Board. This risk monitoring is supported by a risk register for the organisation.

Strategic Risk

The Board manage a register that encapsulates high level risk and explores organisational sustainability. Over the past year, Trustees have undergone a thorough review of their risk management approach, with a concentrated focus on reputational, operational, strategic, and artistic risk. Trustees have enhanced their process by using tools such as SWOT and PESTLE analyses at the Board Development Day, to identify areas of risk in these categories. The Board continue to explore new models of risk management, especially in conversation with organisations who have undertaken major capital projects. The Director has oversight of all risk. This is reviewed at each board meeting as a standing item and strategic risk annually at the Board Development awayday to ensure the organisation factors this into its business planning strategic risks outlined below:

Economics

The cost-of-living crisis and changes in public finance directly impact on our income. For 50 years we have weathered these storms by fostering loyalty with participants and funders.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Managing Risk (continued)

Society

There is a mental health epidemic, and pressure on community services is immense. Our activities support good mental health, delivered in partnership with services, across sectors. The mental health of our staff and volunteers is supported by our organisational policies on fair working practices and opportunities for flexible working.

Technology

Moving to digital risks limiting access for our community. We will embrace digital in our organisation’s administration and new technologies in our creative programme and craft processes, without forgetting our roots and multiple pathways, online and in person, to our activities.

Law

We have invested in creating new policies, procedures, and ongoing, qualified HR support and scheduled annual reviews of these documents.

Environment

The climate crisis is real and urgent. Reaching Net Zero 2045 and planning for beyond this goal, with our community through a place-based just transition that is central to our sustainable policy. Our work also supports the reintegration of social and community activities with the natural environment.

Politics

Changes to local authority administration/elected officials could result in a change of key contacts. We have strong relationships with multiple elected members and across council directorates.

Update on 2025 Activities and Future Plans

In 2025, Forgan Arts Centre has continued to build on the strong foundations established in previous years, entering the first full phase of delivery of its Business Plan “An Arts Centre as a Garden: The Sentient Garden (2025–2028)”. Securing Creative Scotland Multi-Year Funding for 2025–2028 has enabled the organisation to activate this ambitious vision, embedding social permaculture principles across its programme, operations and community engagement.

The Centre has continued to strengthen its mixed economy model, with increased earned income, stable reserves, and a diverse funding portfolio supporting both core operations and an expanded programme of artist-led, socially engaged activity. Alongside this, the evolution of the Development & Partnerships Manager role has enhanced organisational capacity in fundraising and partnership development.

Throughout 2025, activity has been shaped by the three thematic strands of the Business Plan: Talking Forests, Ecology of Migration and Queering Nature responding directly to community priorities around environmental sustainability, mental health and wellbeing, and inclusion. Artist residencies, community programmes and partnership projects have contributed to a growing reputation for high-quality, place-based cultural work.

Forgan Arts Centre has also continued to advance its environmental commitments, including the delivery of Greening the Cottage, testing sustainable technologies and approaches that will inform future capital developments across the wider estate.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Update on 2025 Activities and Future Plans (continued)

Partnership working has deepened across the year, with continued collaboration with statutory and third sector organisations including Fife Council, Fife Health and Social Care Partnership, education providers and national cultural networks. Forgan Arts Centre has also taken on an active role in shaping the emerging Fife Cultural Strategy, contributing as a key representative of the North East Fife area.

Looking ahead to 2026, the organisation will focus on consolidating and extending this work while responding to an increasingly competitive funding landscape and planning proactively for long-term sustainability.

Key priorities for 2026 include:

As outlined in the Funding Strategy 2026–2028, the organisation will prioritise increasing unrestricted income, securing replacement multi-year funding, and advancing capital fundraising for the Kiln House. Early action in 2026–27 will be critical to ensure continuity of staffing, programme delivery and community benefit beyond 2028.

Forgan Arts Centre will continue to aspire to and invest in its ambition to be recognised as a centre of excellence in traditional and contemporary arts and socially engaged practice in Scotland, the UK and beyond.

Approved by the Trustees and signed on their behalf by:

Judith Winter Kate Janik-Smith Trustee Trustee Date: 09 August 2026 Date: 11 August 2026

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Trustees Responsibilities Statement

For the year ended 31 December 2025

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland 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 Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements, comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Charity’s constitution.

The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

Judith Winter Kate Janik-Smith Trustee Trustee Date: 09 August 2026 Date: 11 August 2026

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Independent Examiner’s Report

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 21 to 30.

This report is made to the Trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken to enable me to prepare the accounts on behalf of the Trustees and to report my opinion as set out below and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Council Members, as a body, for my work or for this report.

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 Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 includes 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 examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Steven Smillie CA Chiene & Tait (Trading as CT)

61 Dublin Street, Edinburgh, EH3 6NL Date: 11 August 2026

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Forgan Arts Centre (Charity No SC008537) Statement of Financial Activities For the year ended 31 December 2025

Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
Incoming Resources
Note
£
£
£
Donations and legacies
3
59,916
-
59,916
Charitable activities
4
185,863
195,056
380,919
Other trading activities
5
33,958
-
33,958
Investments
6
4,323
-
4,323
Total
284,060
195,056
479,116
Resources Expended
Raising funds
7
16,288
3,900
20,188
Charitable activities
8
302,735
243,079
545,814
Total
319,023
246,979
566,002
Net income/(expenditure)
before transfers
(34,963)
(51,923)
(86,886)
Transfers between funds
14
760
(760)
-
Net movement in funds
(34,203)
(52,683)
(86,886)
Reconciliation of funds
Total funds brought forward
14,15
107,858
317,744
425,602
Total funds carried forward
14
73,655
265,061
338,716		 Total
Funds
Restated
2024
£
85,711
339,187
25,167
4,481
454,546
10,523
419,615
430,138
24,408
-
24,408
401,194
425,602

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

The accounting policies and notes on pages 23 to 30 form part of these financial statements.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Forgan Arts Centre (Charity No SC008537) Balance Sheet As at 31 December 2025

Note
Fixed Assets
Tangible Assets
10
Current Assets
Cash at bank and in hand
Debtors and accrued income
11
Creditors:due within one year
12
Net Current Assets
Net Assets
Funds
Restricted Funds – property
13,14
Restricted income funds
13,14
Unrestricted income funds
13,14
Total Funds		 2025
£
189,436


216,680
5,178
221,858

72,578

149,280
338,716

189,436
75,625
73,655
338,716		 2024
Restated
£
193,529
236,186
3,217
239,403
7,330
232,073
425,602
193,529
124,215
107,858
425,602

These financial statements were approved by the Trustees and signed on their behalf by:

Judith Winter Kate Janik-Smith Trustee Trustee Date: 09 August 2026 Date: 11 August 2026

The accounting policies and notes on pages 23 to 30 form part of these financial statements.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Forgan Arts Centre (Charity No SC008537) Notes to the Accounts

For the year ended 31 December 2025

  1. Basis of preparation and assessment of going concern

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared under the historical cost convention. The financial statements are presented in pound sterling which is the functional currency of the charity and rounded to the nearest £.

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

  1. Accounting policies

  2. 2.1 Income recognition

All income is recognised once the charity has entitlement to the income after performance conditions have been met. It is probable that the income will be received and the amount of income receivable can be measured reliably.

In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled.

Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing.

Interest on funds held on deposit is included when receivable. Dividends are recognised once the dividend has been declared.

Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Forgan Arts Centre (Charity No SC008537) Notes to the Accounts For the year ended 31 December 2025

  1. Accounting policies (continued)

  2. 2.2 Expenditure recognition

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 settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses are allocated to the applicable expenditure headings.

Depreciation is provided on tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life.

Depreciation on buildings is charged from the date the underlying assets are first brought into use. Depreciation is charged on a straight line basis over a 50 year period at 2% per annum.

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

The charity is an exempt charity and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Forgan Arts Centre (Charity No SC008537) Notes to the Accounts

For the year ended 31 December 2025

or the year ended 31 December 2025
3. Income from Donations and Legacies - Unrestricted
2025
2024
£
£
Donations and legacies 62
4,100
Grant income – non project 59,854
81,611
59,916
85,711
4. Income from Charitable Activities
Restated
2025
2024
£
£
Class fees and memberships 146,742
148,700
Class purchases 3,254
4,479
Events income 35,867
19,851
Grant income – projects 195,056
166,157
380,919
339,187
Grant income projects comprised restricted income in both years all other income from
charitable activities was unrestricted in both years.
5. Income from Trading Activities - Unrestricted
2025
2024
£
£
Allotment rental 1,506
1,444
Cottage rental 1,480
-
Meeting room hire 960
-
Miscellaneous income 778
73
Studio rental 29,234
23,350
Venue hire -
300
33,958
25,167
6. Income from Investments - Unrestricted
2025
2024
£
£
Bank interest received 4,323
4,481
4,323
4,481

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Forgan Arts Centre (Charity No SC008537) Notes to the Accounts

For the year ended 31 December 2025

  1. Expenditure on raising funds
Expenditure on raising funds
Marketing and advertising 2025
£
20,188
20,188		 2024
£
10,523
10,523

£3,900 of expenditure on raising funds was spent on a restricted fund in 2025 (2024; £nil)

  1. Expenditure on Charitable Activities
Expenditure on Charitable Activities
Artistic and creative programme
Charity management and admin
Charity running costs
Employment costs		 2025
£
196,926
46,033
94,502
208,353
545,814		 2024
£
190,432
22,812
58,546
147,826
419,616

Expenditure on charitable activities was split £302,735 (2024; £268,462) unrestricted and £243,079 (2024; £151,154). Included in charity running costs is Independent Examination fees of £2,500 (2024; £500)

  1. Staf costs
afcosts
Wages and salaries
Social security
Pension		 2025
£
191,420
11,107
5,826
208,353		 2024
£
135,960
7,880
3,986
147,826

The average number of employees during the year was 9 (2024; 6)

No employee received emoluments of more than £60,000 during the year (2024 – same).

During the year, no Trustee received any remuneration or benefits from the Charity (2024 – same). No Trustee expenses were incurred in the year (2024 – same).

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Forgan Arts Centre (Charity No SC008537) Notes to the Accounts

For the year ended 31 December 2025

  1. Tangible Fixed Assets
Cost
At 1 January 2025
Additions
At 31 December 2025
Depreciation
At 1 January 2025
Charged in the year
At 31 December 2025
Net Book Value
At 31 December 2024
At 31 December 2025
11. Debtors
Trade Debtors
Prepayments and accrued income
12. Creditors and deferred income
Trade Creditors
Accruals
Deferred income
Studio deposits
13. Deferred Income
Opening deferred income
Reversed in the year
Deferred in the year
Closing deferred income		 2025
£
130
3,086		 Land and
buildings
£
205,844
-
205,844
12,315
4,093
16,408
193,529
189,436
2024
£
-
3,217

















5,178 3,217
2025
£
16,535
14,891
38,602
2,550		 Restated
2024
£
19
5,121
-
2,190
72,578 7,330
2025
£
-
-
38,602		 Restated
2024
£
-
-
-
38,602 -

Deferred income relates primarily to class income received in advance and grants not permitted to be spent until future periods.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Charity No: SC008357

Forgan Arts Centre (Charity No SC008537) Notes to the Accounts For the year ended 31 December 2025

14. Funds – Current Year

Unrestricted Funds
Designated Funds
General Funds
Restricted Funds
Property Reserve
Architectural Heritage Fund
Creative Scotland
Crown Estate
Crown Estate
Development Trust Association (Scotland)
Fife Rural Development – Fife Rural Development Fund
Fife Voluntary Action
Green Artist – Crown Estate
Lughnasadh Fund – Local Community Planning Budget
National Lottery Community Fund: Community Led
National Lottery Community Fund: Young Start
National Lottery Awards for All
Sunrise Trust
Warm Spaces
Sundry Funding £1,500 and below
Total Funds		 Restated
Opening
Incoming
Resources
Closing
Balance
Resources
Expended
Transfers
Balance
£
£
£
£
£
16,914
79
-
(16,993)
-
90,944
283,981
(319,023)
17,753
73,655
107,858
284,060
(319,023)
760
73,655
193,529
-
(4,093)
-
189,436
5,146
-
(1,443)
-
3,703
-
58,937
(45,556)
-
13,381
-
17,000
(17,000)
-
-
13,339
-
(5,602)
-
7,737
13,587
36,552
(36,977)
-
13,162
-
25,000
(25,000)
-
-
40,000
-
(25,100)
-
14,900
4,224
-
(4,224)
-
-
-
8,700
(8,700)
-
-
44,094
-
(42,180)
-
1,914
-
30,967
(21,182)
-
9,785
-
10,000
-
-
10,000
-
4,900
(4,900)
-
-
3,258
-
(3,258)
-
-
567
3,000
(1,764)
(760)
1,043
317,744
195,056
(246,979)
(760)
265,061
425,602
479,116
566,002
-
338,716

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Forgan Arts Centre (Charity No SC008537) Notes to the Accounts For the year ended 31 December 2025

15. Funds – Previous Year

Unrestricted Funds
Designated Funds
General Funds
Restricted Funds
Property Reserve
Architectural Heritage Fund
Creative Scotland
Crown Estate
Development Trust Association (Scotland)
Fife Rural Development – Fife Rural Development Fund
Fife Voluntary Action
Green Artist – Crown Estate
Lady Margaret Skifngton Trust
National Lottery Awards for All
National Lottery Community Fund: Community Led
North East Fife Food Growing Fund
Warm Spaces
Warm Welcome
Sundry funding £1,500 and below
Total Funds		 Restated
Restated
Opening
Incoming
Resources
Closing
Balance
Resources
Expended
Transfers
Balance
£
£
£
£
£
16,516
398
-
-
16,914
81,937
287,991
(278,984)
-
90,944
98,453
288,389
(278,984)
-
107,858
197,634
-
(4,105)
-
193,529
7,875
-
(2,729)
5,146
28,477
7,430
(35,907)
-
-
13,339
-
-
-
13,339
12,799
36,287
(35,499)
-
13,587
2,433
28,350
(30,783)
-
-
2,696
40,000
(2,696)
-
40,000
11,783
3,496
(11,055)
-
4,224
3,339
-
(3,339)
-
-
9,976
-
(9,976)
-
-
-
44,094
-
-
44,094
2,484
-
(2,484)
-
-
5,000
5,000
(6,742)
-
3,258
4,527
-
(4,527)
-
-
379
1,500
(1,312)
-
567
302,741
166,157
(151,154)
-
317,744
401,194
454,546
430,138
-
425,602

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

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Charity No: SC008357

Forgan Arts Centre (Charity No SC008537) Notes to the Accounts

For the year ended 31 December 2025

  1. Net Assets
Fixed assets
Current assets		 Unrestricted
Restricted
2025
£
£
£
-
189,436 189,436
73,655
75,625 149,280
73,655
265,061 338,716		 Unrestricted Restricted
2024
£
£
£
-
193,529 193,529
107,858
124,215 232,073
107,858
317,744 425,602
  1. Restatement of comparatives

The comparative figures have been restated to account for grant receipts which should have been recognised as income in 2024 instead of being deferred. As a result, the following changes have been made:

Income has increased by £84,094 and deferred income has decreased by £84,094. This has resulted in the net income for 2024 increasing by £84,094 and the restricted funds carried from 2024 into 2025 increasing by the same amount.

The Trustees believe that the above adjustments now properly reflect the underlying nature of the transactions.

  1. Related party transactions

There have been no transactions with related parties during the year requiring disclosure in these financial statements under the Charities SORP or FRS102.

Forgan Arts Centre is a Scottish Charitable Incorporated Organisation (SCIO) regulated by the Scottish Charity Regulator (OSCR), Charity number SC008537.

Page 30