## **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 


**----- Start of picture text -----**<br>
Unrestricted Funds<br>2025  2024<br>RECEIPTS  £  £<br>Voluntary Receipts<br>    Donations and Gift Aid  125  123<br>    Fund Raising 69  91<br>    Book Sales  0  0<br>    Bank Interest  0  0<br>   Miscellaneous Receipts  0  0<br>Receipts from Charitable Activities<br>    Membership Fees  708  806<br>    Charitable Events  0  0<br>    IAC Grant  0  0<br>TOTAL RECEIPTS  902  1020<br>PAYMENTS<br>    Cost of Fundraising 0  0<br>    Cost of Charitable Activities  612  109<br>    Governance Costs  359  327<br>   Purchase of Equipment  0  0<br>   Subscription Refunds  114  0<br>   Donations  0  0<br>TOTAL PAYMENTS  1085  436<br>SURPLUS / DEFICIT FOR YEAR  (183) 584<br>Statement of Balances as at 30 [th]  April 2025  2025  2024<br>FUNDS RECONCILLIATION<br>    Cash and Bank Balances as at 30 April 2024  4090  3506<br>    Surplus / (Deficit) for year  (183) 584<br>    Cash and Bank Balances as at 30 April 2025  3907  4090<br>BANK AND CASH BALANCES<br>    Bank Current Account  3907  4090<br>    Cash  0  0<br>3907  4090<br>**----- End of picture text -----**<br>


## **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). 

2. 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. 

4. GOVERANCE COSTS 

|VERANCE COSTS|||
|---|---|---|
||£<br>2025|£<br>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 - 

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 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 understanding of the Accounts to be reached. 

19[th] April 2025 

P.J. Mahon 60 Cathkin Crescent Cumbernauld Glasgow G68 0FB