LEITHEATRE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Scottish Charity Number: SC017298
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LEITHEATRE
FINANCIAL STATEMENTS
For the year ended 30 September 2025
Scottish Charity Number: SC017298 Address: Trustees: Bankers: Bank of Scotland 43 Comely Bank Road EDINBURGH EH4 1AF Solicitors: Dundas & Wilson Saltire Court EDINBURGH Independent Examiner: FCCA 56 Liberton Drive EDINBURGH EH16 6NW
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LEITHEATRE
FINANCIAL STATEMENTS
For the year ended 30 September 2025
| INDEX | PAGE |
|---|---|
Report of the Trustees |
4 |
Independent Examiner's Report |
6 |
Statement of Financial Activities |
7 |
Statement of Financial position |
8 |
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LEITHEATRE
REPORT OF THE TRUSTEES
For the year ended 30 September 2025
The Trustees present their report together with financial statements for the year ended 30 September 2025.
Constitution and management
The Society is operated under the rules of its Constitution dated June 2003 and is registered as a Charity with the Office of the Scottish Charities Regulator (OSCR).
The management of the Society is the responsibility of the Committee under the terms of the Constitution. The Constitution states that the Committee shall comprise The President, VicePresident, Secretary, Treasurer and six ordinary members to be elected at the Annual General Meeting to serve for a period of two years in such a manner that two ordinary members shall retire each year.
Trustees
The membership of the Board of Trustees is set out below:
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Objectives and activities
Leitheatre is a community based amateur theatre group, drawing its members from all over Edinburgh, but particularly from the north of the city.
Leitheatre presented three major productions during the year ended 30 September 2025: “Dancing at Lughnasa” and “Quiz” in the Church Hill Theatre in November 2024 and May 2025 respectively, and “Calendar Girls” on the Edinburgh Festival Fringe 2025 at Inverleith St Serf’s Church Hall. The Fringe show was very well attended and made a good surplus, whilst the November and May shows made a loss.
Review of the financial statements
The bank balance at 30 September 2025 was £24,115 compared to £23,050 at 30 September 2024.
The Committee is satisfied that the balance of the Reserve Fund of £27,775 is sufficient to meet three months of operating expenditure, taking into account the anticipated income and expenditure for the Autumn 2025 production of “It’s a Wonderful Life” and the ongoing maintenance of the building.
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LEITHEATRE
REPORT OF THE TRUSTEES
For the year ended 30 September 2025
Trustees' responsibilities for the financial statements
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 charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, giving a true and fair view, the Trustees should follow best practice and:
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select suitable accounting policies and then apply them consistently:
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make judgements and estimates that are reasonable and prudent:
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prepare the financial statements on the going concern basis unless it is unlikely the charity will continue to operate.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and to ensure that the financial statements comply with Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
BY ORDER OF THE TRUSTEES
Date: 26/10/2025
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LEITHEATRE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEITHEATRE
For the year ended 30 September 2025
I report on the accounts of Leitheatre for the year ended 30 September 2025, which are set out on pages 7 and 8.
This report is made solely to the Trustees, as a body, in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the Trustees those matters I am required to state to them in an independent examiner's report 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 Trustees as a body, for my work, or for this report.
Respective responsibilities of Trustees and independent examiner
The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under regulation 10(1)(d) of the Charities Accounts (Scotland) Regulations 2006 and that an independent examination is needed. It is my responsibility to examine the accounts under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention, which gives me reasonable cause to believe that in any material respect, the requirements:
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to keep accounting records in accordance with section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the 2006 Accounts Regulations, and
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— to prepare accounts which accord 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.
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Date:-
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Statement of Financial Activities for the year ended 30 September 2025
| Unrestricted | Property |
30/09/2025 | 30/09/2024 | |
|---|---|---|---|---|
| Funds | Fund | Total | Total | |
| £ | £ | £ | £ | |
| Incoming resources | ||||
| Members Subscriptions | 2,668 | - | 2,668 |
2,609 |
| Miscellaneous | 918 | - | 918 |
886 |
| Activities in furtherance of the society's objects: | ||||
| Production income | 22,595 | - | 22,595 |
22,589 |
| Total income | 26,181 | - | 26,181 |
26,084 |
| Charitable expenditure | ||||
| Costs of activities in furtherance of charitable objectives: | ||||
| Production expenditure | 19,690 | - | 19,690 |
17,775 |
| Running costs and maintenance of premises | 4,407 | - | 4,407 |
4,167 |
| Management and administration | 1,586 | - | 1,586 |
1,959 |
| Total charitable expenditure | 25,683 | - | 25,683 |
23,901 |
| Total resources expended | 25,683 | - | 25,683 |
23,901 |
| Net surplus/(deficit) | 498 | 0 | 498 | 2,183 |
| Net movement in funds for the year | 498 | 0 | 498 | 2,183 |
| Total funds at 1 October 2024 | 27,277 | 91,531 | 118,808 | 116,625 |
| Total funds at 30 September 2025 | 27,775 | 91,531 | 119,306 | 118,808 |
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Statement of Financial Position as at 30 September 2025
| 30/09/2025 | 30/09/2024 | |
|---|---|---|
| £ | £ | |
| Fixed assets | ||
| Property | 91,531 | 91,531 |
| Current assets | ||
| Bank | 24,115 | 23,050 |
| Prepaid expenses | 3,660 | 4,227 |
| 27,775 | 27,277 | |
| Total net assets | 119,306 | 118,808 |
| Represented by | ||
| Reserve fund | 27,775 | 27,277 |
| Property Fund | 91,531 | 91,531 |
| TotalFunds | 119,306 | 118,808 |
The financial statements were approved by the Trustees on 27 October 2025.
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President
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