## **THE SCOTTISH ASSOCIATION OF MOVIEMAKERS** 

**SCOTTISH CHARITY NO. SC 014795** 

**ANNUAL REPORTS AND ACCOUNTS** 

**FOR THE YEAR ENDED 30 APRIL 2026** 



## **THE SCOTTISH ASSOCIATION OF MOVIEMAKERS.  Scottish Charity No. SC 014795** 

## STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 APRIL 2026 


**----- Start of picture text -----**<br>
Unrestricted Funds<br>2026  2025<br>RECEIPTS  £  £<br>Voluntary Receipts<br>    Donations and Gift Aid  105  125<br>    Fund Raising 0  69<br>    Book Sales  0  0<br>    Bank Interest  0  0<br>   Miscellaneous Receipts  1  0<br>Receipts from Charitable Activities<br>    Membership Fees  275  708<br>    Charitable Events  0  0<br>    IAC Grant  0  0<br>TOTAL RECEIPTS  381  902<br>PAYMENTS<br>    Cost of Fundraising 0  0<br>    Cost of Charitable Activities  82  612<br>    Governance Costs  278  359<br>   Purchase of Equipment  270  0<br>   Subscription Refunds  0  114<br>   Donations  0  0<br>TOTAL PAYMENTS  630  1085<br>SURPLUS / DEFICIT FOR YEAR  (249) (183)<br>Statement of Balances as at 30 [th]  April 2026  2026  2025<br>FUNDS RECONCILLIATION<br>    Cash and Bank Balances as at 30 April 2025  3907  4090<br>    Surplus / (Deficit) for year  (249) (183)<br>    Cash and Bank Balances as at 30 April 2026  3658  3907<br>BANK AND CASH BALANCES<br>    Bank Current Account  3658  3907<br>    Cash  0  0<br>3658  3907<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>2026|£<br>2025|
|AGM|0|0|
|Independent Examiner’s Expenses|0|0|
|Insurance|0|0|
|IAC Membership|41|41|
|SAM News|205|297|
|SAM Website Hosting& Domain|32|8|
|Other Admin etc Expenses|0|0|
|**TOTAL GOVERNANCE COSTS**|**278**|**346**|



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 SCOThISH ASSOCIATION OF MOVIEMAKERS FOR THE
YEAR ENDED 30 APRIL 2026
I report on the accounts of the Charity for the year ended 30 April 2026 which are set out
on pages l 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 Investment {Scotland) Act 2005 and the Charities
Accounts (Scotland) Regulations 2006. The Charity Trustees consider that the audit
requirement of Regulation 10 (I) (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.
BASIS OF INDEPENDENT EXAMINER'SSTATEMENT
My examination is carried out in accordance with Regulation 11 of the Charities Accounts
(Scotlandl Regulations 2006. An examination include5 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 -
l.Which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with Section 44111(a) of the 2005 Act
and Regulation 4 of the 2(J)6 Accounts Regulations, and
to prepare Account5 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.
3 May 2026
P.J. Mahon
60 Cathkin Crescent
Cumbernauld
Glasgow
G68 OF8