THE SCOTTISH ASSOCIATION OF MOVIEMAKERS
SCOTTISH CHARITY NO. SC 014795
ANNUAL REPORTS AND ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2025
THE SCOTTISH ASSOCIATION OF MOVIEMAKERS. Scottish Charity No. SC 014795
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 APRIL 2025
==> picture [511 x 588] intentionally omitted <==
----- Start of picture text -----
Unrestricted Funds
2025 2024
RECEIPTS £ £
Voluntary Receipts
Donations and Gift Aid 125 123
Fund Raising 69 91
Book Sales 0 0
Bank Interest 0 0
Miscellaneous Receipts 0 0
Receipts from Charitable Activities
Membership Fees 708 806
Charitable Events 0 0
IAC Grant 0 0
TOTAL RECEIPTS 902 1020
PAYMENTS
Cost of Fundraising 0 0
Cost of Charitable Activities 612 109
Governance Costs 359 327
Purchase of Equipment 0 0
Subscription Refunds 114 0
Donations 0 0
TOTAL PAYMENTS 1085 436
SURPLUS / DEFICIT FOR YEAR (183) 584
Statement of Balances as at 30 [th] April 2025 2025 2024
FUNDS RECONCILLIATION
Cash and Bank Balances as at 30 April 2024 4090 3506
Surplus / (Deficit) for year (183) 584
Cash and Bank Balances as at 30 April 2025 3907 4090
BANK AND CASH BALANCES
Bank Current Account 3907 4090
Cash 0 0
3907 4090
----- End of picture text -----
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
1. BASIS OF ACCOUNTING
These Accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
- NATURE AND PURPOSE OF FUNDS
All Funds are unrestricted and as such are available at the discretion of the Trustees in furtherance of the objects of the Charity,
3. COST OF CHARITABLE ACTIVITIES
This comprises the cost of Workshops and other Charitable Events held throughout the year.
- GOVERANCE COSTS
| VERANCE COSTS | ||
|---|---|---|
| £ 2025 |
£ 2024 |
|
| AGM | 0 | 0 |
| Independent Examiner’s Expenses | 0 | 0 |
| Insurance | 0 | 0 |
| IAC Membership | 41 | 41 |
| SAM News | 297 | 279 |
| SAM Website Hosting& Domain | 8 | 32 |
| Other Admin etc Expenses | 0 | 0 |
| TOTAL GOVERNANCE COSTS | 346 | 328 |
All Funds are unrestricted.
The Notes above form an integral part of these Accounts.
Approved by the Trustees and signed on their behalf.
INDEPENDENT EXAMINER'SREPORT
TO THE TRUSTEES OF THE SCOTTISH ASSOCIATION OF MOVIEMAKERS FOR THE
YEAR ENDED 30 APRIL 2025
I report on the accounts of the Charity for the year ended 30 April 2025 which are set out on pages 1 and 2.
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 lnvestment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity Trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. lt 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'SSTATEMENT
My examination is 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. lt
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
ln the course of my examination, no matter has come to my attention -
- 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
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.
19[th] April 2025
P.J. Mahon 60 Cathkin Crescent Cumbernauld Glasgow G68 0FB