Scottish Culture and Traditions Association (A Scottish Charitable Incorporated Organisation) Directors’ report and financial statements Charity number SCO27559
30 June 2025
Directors’ report and financial statements 30 June 2025
Contents
| Directors | ! |
|---|---|
| Directors’ report | 2 |
| Independent examiner's report | 4 |
| Statement of financial activities(including income and expenditure account) | 5 |
| Balance sheet Notes |
6 7 |
Directors’ report
The Directors, who are also trustees of the charity, have pleasure in submitting their annual report and financial statementsfor the year to 30 June 2025.
Structure governance and management
The organisation is a Scottish Charitable Incorporated Organisation. Its principal administrative address is c/o The Elphinstone Institute, MacRobert Building, King Street, Aberdeen AB24 3FX and is managed by the board of directors who provide overall management of the activities, staff, contractors and volunteers. Specific board policies including declarations of conflicts of interest are implemented. There are no connected bodies and reference should be made to the notes to the accounts for details of related parties.
Directors’ appointment and training The trusare t he eesdirectors of the charity. Inaccordancewith the articles of association they are invitedto become members[complement][the][skills][of][staff][and][other][directors][and][secks][to][appoint][new][directors][who][can][strengthen] —[to] of the organisation and directors by the existing board members. The board regularly reviews the skills Risk management The directorshave reviewed the major risks to which the organisation is exposed and confirmed that all possible safeguards ensure systemsare inare placestill to miopera ti onalgate a gainstthose risks.nd to amend for any Thenewproceduractiviti es .and safeguards are reviewed regularly to
byTheObjectivesthemain promotionobjectsand ofof theactivitScottishorgan traditional i sationes are music,to advancesong,theand educationdance throughof the publiclearninginand Scottishparti c ipationulture andin atraditionsway that fosters enjoyment, enthusiasm and a sense ofcommunity. : Adult evening classes were run in person over 10 weeks between September and December 2024, between January and March 2025 and 6 weeks between April and June 2025. - A singing workshop for adults was run in February 2025. . A full programme of activities throughout the year under our youth programme- including weekly classes, taster sessions in local schools, workshops, a 5 day youth camp and public performances.
Achievement performance and financial review
The year to 30 June 2025 was the 29th year since the association and its activities commenced. This year the accounts show an overall surplus of £23,382.
We ran two terms of classes between September and December 2024 and between January and March 2025 with a participants’ concert at the end of each term. The number of classes on offer and the number of participants both via a live video link.
We also had partnerships/collaborations with several local organisations and businesses including Aberdeen Council, Aberdeen University, Stonehaven Folk Festival and others via our SC&T Youth programme.
We kept in touch with our supporters and participants with regular e-newsletters and social media posts.
With grant assistance from Creative Scotland, increased from the previous , we were able to run a bigger and var) suovesnful and well-supported year-long programme for young, people aged 6 to 26. We were also able to st i "
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Scottish Culture and Traditions Association (A Scottish Charitable Incorporated Organisation) Statementof Financial Activities 3 June 2025
Directors’report (continued)
Reserves policy
Retention of sufficient reserves to enable us to fulfil our commitment to class participants for at least one term; to meet the running costs of the organisation, including staff and contractors for at least six months; and costs of windingup.
Statement of directors’ responsibilities OEY eT ee NEE TT Charity law ires the directors who are also the trustees of the charity to prepare financial statements for each Gaanclal period which give a tree and fair view of the stats of afthies of tas charity and off te txccmning eeometces and application of resources, including the income and expenditure, of the charity for that year. In preparing these financial statements the directors are required to:
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the organisationwill continue in operation.
The Directors are responsible for keeping proper accounting records which 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). The directors are also responsible for safeguarding the assets of the charity and hence for taking
Independent examiner
Alan Gall CA, CPFA has been appointed as independent examiner for the ensuing year.
By order of the board
Richard Ward Director
26 March 2026
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Scottish Culture and Traditions Association (A Scottish Charitable Incorporated | Independent examiner’s report to the members of | I report on the on the the accounts of the charity for the year to 30 June of the charity for the year to 30 June the charity for the year to 30 June charity for the year to 30 June for the year to 30 June the year to 30 June year to 30 June to 30 June 30 June 2025, set set out on on pages 5 to 8. 5 to 8. to 8.
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Scottish Culture and Traditions Association (A Scottish Charitable Incorporated Organisation) Statementof Financial Activitics 30 June 2025
I report on the on the the accounts of the charity for the year to 30 June of the charity for the year to 30 June the charity for the year to 30 June charity for the year to 30 June for the year to 30 June the year to 30 June year to 30 June to 30 June 30 June 2025, set set out on on pages 5 to 8. 5 to 8. to 8. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT 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 44(1) (c) of the Act and to state whether particular matters have come to my attention. Accounts Regulations does not apply. It ts my responsibility to examine the accounts as required under section BASIS OF INDEPENDENTEXAMINER'S STATEMENT My examination is carried owt 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 cxamination, 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
-
Accounts Regulations
-
© to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006
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.
Acw
Alan Gall CA,CPFA Independent Examiner 30 Barnton Grove Edinburgh EH4 6E)
26 March 2026
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Scottish Culture and Traditions Association (A Scottish Charitable Incorporated Organisation) Statementof Financial Activities 30 June 2025
Statement of financial activities (including income and expenditure account) For the year ended 30 June 2025
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Note|Unrestricted|Restricted|Total|Total|
|Funds|Funds|2025|2024|
|Income|resources|from|generated|funds|
|Donations|197|19,905|20,102|10,459|
|Gift|Aid|-|1,500|1,500|1,615|
|Activitiesfor|generating|finds|
|Sales|of|Song|Book|&|Tune|Book|$4|-|SM|40|
|Hire|of instruments|1,178|-|1,178|725|
|Sale|of|Refreshments|2,000|-|2,000|1,591|
|Sale|of|T-shirts|654|-|654|-|
|Bank interest|1,586|-|1,586|1,270|
|Incoming|resources|from|charitable|activities|
|Grantsand|Service Agreements|2|-|139,399|139,399|132,929|
|Classes|and|workshops|W463|-|WAS|31,839|
|Total incoming|resources|36,132|160,804|196,936|180,468|
|Costpvr of|repoing|funds|3|28,546|143,211|171,757|160,808|
|Governance|costs|4|1,797|-|1,797|L319|
|Total resources|expended|W343|143,211|173,554|162,127|
|Net|incoming|resources|5,789|17,593|23,382|18,341|
|Musical|Instruments|capitalised|-|.|.|“|
|Total funds|brought forward|$1,332|-|$1,332|32,991|
|Total|funds|carried forward|57,121|17,593|74,714|$1,332|
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The notes on pages 7 to 9 form part of these financial statements
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Scottish Culture and Traditions Association (A Scottish Charitable Incorporated Organisation) Balance Sheet 30 June 2025
Balance sheet As at 30 June 2025
| Balance sheet As at 30 June 2025 |
|||
|---|---|---|---|
| Note | P 2025 | Pa | |
| Fixed Assets Musical Instruments |
5,500 | 5,500 | |
| Current assets Cashatbank, inhand and amounts duc |
107,958 | 130,398 | |
| Total Current Assets | 107,958 | 130,398 | |
| Creditors ducin less than one year | 7 | (38,744) | (84,566) |
| Net current assets | 69,214 | 45,832 | |
| Net Assets | 74,714 | 51,332 | |
| Reserves Unrestricted funds |
& | 74,714 | 31,332 |
| 74,714 | $1,332 | ||
| SS | eE_————— |
Audit exemption
The charity's trustees consider that the audit requirement of Regulation 10( 1) (a) to (c) of the Accounts Regulations does not See Reed aie ee EE Eee ee March 2026 and signed on its behalf
Richard Ward Director
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Scottish Culture and Traditions Association (A Scottish Charitable Incorporated Organisation) Notes 30 June 2025
Notes
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.
Basis of presentation The accounts have been prepared on an accruals basis in accordance with the Charities & Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). NatureUnrestrictedand purposeof funds of the charity.funds are those that may be used at the discretion of the trustees in furtherance of the objects
or when funds are raised for specific purposes.
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Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Taxation
‘The organisation is not liable to taxation in view of its charitable status.
Income from Grants and Service Agreements
| Income from Grants and Service Agreements | ||
|---|---|---|
| 2025 £ |
2024 £ |
|
| Creative Scotland Grants Aberdeen City Council (Taster Sessions in schools) University of Aberdeen(partnered events) Aberdeen Performing Arts (Big Gig) Aberdeen City Council (Big Gig) Miscellancous Grants/Service Agreements |
120,614 16,499 840 - 7% - |
99,764 15,518 2,500 1,500 - 13,647 |
| 1939 | 132,929 |
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Cost of Charitable Expenditure
| 3 | Cost of Charitable Expenditure | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Tutor costs Activity costs Marketing Computer costs |
24,200 145,483 1,006 1,068 |
23,811 135,882 . 1,115 |
|
| 171,757 | 160,808 | ||
| 4 | Governance Costs | ||
| 2025 £ |
2024 £ |
||
| Board costs Accountancy fee |
1,498 300 |
969 350 |
|
| 1,798 | 1319 |
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Scottish Culture and Traditions Association (A Scottish Charitable Incorporated Organisation) Notes 30 June 2025
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Notes (continued)
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5 Net Incoming Resources
Net incoming resources is stated after charging: 2025 2024
£ £
Accountancy fee me 350
6 Staff remuneration
2025 2024
£ £
Salaries 14,500 -
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The Directors did not receive any remuneration during the period ws directors (but sce note 9 reganding fee Porto related parties in their capacity as tutors and performers). individual received remuneration in excess of £60,000. 7 Creditorsdue within one year
2025 2024 £ £ Accruals and Amounts Duce 38,744 11,627 Amounts received in advance - 72,939 38,744 84,566
| 8 | Movement in Reserves |
||||
|---|---|---|---|---|---|
| Balance at I July2024 £ |
Incoming Resources £ |
Outgoing Resources £ |
Balanceat 4) June 2025 £ |
||
| Restricted Funds | - | 160,804 | 143,211 | 17,593 | |
| Unrestricted funds | $1,332 | 6,132 | 30343 | 57,121 | |
| TotalFunds | $1,332 | 196,936 | 173,554 | 74.714 |
All funds are represented by Net Current Assets.
Unrestricted Funds Unrestricted funds are funds that the charity holds that have no restrictions on how the monies are to be spent.
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Scottish Culture and Traditions Association (A Scottish Charitable Incorporated Organisation) Notes 30 June 2025
Notes (continued)
9 Relatedparty transactions
| 2025 £ |
2024 £ |
|
|---|---|---|
| Lynch, Helen Kirsty Campbell Laura Harrington Leonardo Mackenzie |
1,915 10,270 48,543 2611 |
1,340 26,395 33,366 1,561 |
| 63,6 | 62,862 |
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