EASTWOOD ENTERTAINERS
YEAR ENDED 30 JUNE 2025
Registered Scottish Charity No SC029377
CONFIDENTIAL
EASTWOOD ENTERTAINERS YEAR ENDED 30 JUNE 2025
INDEX
1 Report of the Committee
2 Combined Statement of Financial Activities 3 Balance sheet 4 Accounting Policies 5 Fundraising Account 6 Pantomime Account 7 Musical Account
CONFIDENTIAL
Independent Examiner's Report to the Trustees of Eastwood Entertainers
| report on the accounts of the charity for the year ended 30th June 2025.
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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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’s statement
My examination is carried out 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 | 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.
- 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
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
he reached
CONFIDENTIAL
EASTWOOD ENTERTAINERS REPORT OF THE COMMITTEE YEAR ENDED 30 JUNE 2025
The committee have pleasure in submitting their report and the financial statements for the year ended 30 June 2025.
Rules
The Club is administered under its constitution.
Objects
The objects of the Club are:-
a) To study and stage productions of music and drama.
b) To promote fellowship amongst its members.
c) To contribute to charity as appropriate.
Accounts
There has been an overall deficit of £5,385 (2024: surplus £12,081). The musical had a deficit of £8,233 (2024 surplus: £4,083). The panto had a surplus of £3,262 (2024 surplus: 10,202). The fundraiser had a surplus of £1,676.
Charitable Status
The club is a recognised charity. The charity number is SC 029377.
Risk Management
The committee have carried out a review of the major risks to which the Club is exposed and established systems to mitigate those risks.
Reserves
The reserves of the club are mainly represented by funds held in bank accounts.
STATEMENT OF COMMITTEE’S RESPONSIBILITIES
Legislation requires the committee to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the Club and of the results of the Club for that period. In preparing those Financial Statements, the committee is required to:-
Select suitable accounting policies and apply them consistently;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the Financial Statements.
The committee are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Club and to ensure that the Financial Statements comply with the appropriate legislation. They are also responsible for safeguarding the assets of the club and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- The committee confirms thatthe Financial Statements complywith the above requirements. a
CONFIDENTIAL
EASTWOOD ENTERTAINERS COMBINED STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT
YEAR ENDED 30 JUNE 2025
2
NET (OUTGOING) / INCOMING RESOURCES
| Income Subscriptions Tea Money Donations Fund Raising and Parties Fundraiser Income Panto Income Musical Income Gifts/Aftershow T Shirts Other Income (Refund) Total Incoming Resources Outgoing Hall Rent Subscriptions Tea Money Fund Raising and Parties General Expenses T Shirts Donations Insurance Gifts/Aftershow Panto Expenditure Musical Expenditure Fundraiser Expenditure Total Resources Expended Movement in Funds Funds at 1 July 24 Funds at 30 June 25 |
2025 2024 4 068 2 905 - 46 150 - 730 751 7 654 - 18 601 22 913 31 200 32 555 550 573 1 903 540 1 203 - |
|---|---|
| 66 059 60 283 |
|
| 3 828 3 094 15 60 105 40 502 - 1 898 795 2 470 862 - - 888 870 953 1 298 15 340 12 711 39 433 28 472 6 012 - |
|
| 71 444 48 202 |
|
| (5 385) 12 081 |
|
| 22 804 10 723 |
|
| 17 419 22 804 |
CONFIDENTIAL
EASTWOOD ENTERTAINERS BALANCE SHEET
AS AT 30 JUNE 2025
3
==> picture [362 x 96] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|FIXED|ASSETS|2025|2024|
|Keyboard|50|50|
|Equipment|50|50|
|Properties|&|Wardrobe|225|225|
|325|325|
----- End of picture text -----
CURRENT ASSETS
==> picture [362 x 215] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Debtors|&|Prepayments|1491|500|
|Bank|&|Cash|15603|21975|
|17094|22475|
|NET|CURRENT|ASSETS|17094|16700|
|NET|ASSETS|17419|22800|
|GENERAL|FUND|
|Balance|at|start|of year|22804|10723|
|Surplus/Deficit|for|year|(5|385)|12081|
|Balance|at|end|of year|17419|22804|
----- End of picture text -----
The Financial Statements were approved by the Committee on: .............cceeseeeeeseeeeeee
CONFIDENTIAL
EASTWOOD ENTERTAINERS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025
4
ACCOUNTING POLICIES
(a) The accounts have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and Statement of Recommended Practice – Accounting and Reporting by Charities.
(b) Incoming and outgoing resources are incorporated in the accounts on the accruals basis.
(c) Keyboard and Equipment and Wardrobe have been fully depreciated to their estimated Net Realisable Value
(d) The general fund represents the amount set aside to ensure the continuing activities of the club.
CONFIDENTIAL
EASTWOOD ENTERTAINERS FUNDRAISER ACCOUNT
5
YEAR ENDED 30 JUNE 2025
| Income Fundraiser Ticket Sales Fundraiser FOH Fundraiser Printing & Advertising Expenditure Fundraiser Ticket Sales Fundraiser FOH Fundraiser Wardobe Fundraiser Theatre Hire Fundraiser Light & Sound Fundraiser Director Fundraiser Choreographer Fundraiser M.D & Band Fundraiser Printing & Advertising Fundraiser Licences, Royalties & Scripts Fundraiser Props Fundraiser Set & Stage Costs Fundraiser Filming Surplus |
2025 4 601 3 053 - |
2024 |
|---|---|---|
| - - - |
||
| 7 654 | - | |
| - 2 728 78 1 117 1 176 - - - 105 10 - 764 - |
- - - - - - - - - - - - - |
|
| 5 978 | - | |
| 1 676 | - |
CONFIDENTIAL
EASTWOOD ENTERTAINERS PANTOMIME ACCOUNT
6
YEAR ENDED 30 JUNE 2025
| Income Panto Ticket Sales Panto FOH Panto Printing & Advertising Expenditure Competition Winner Panto Ticket Sales Panto FOH Panto Wardobe Panto Theatre Hire Panto Light & Sound Panto Director Panto Choreographer Panto M.D & Band Panto Printing & Advertising Panto Licences, Royalties & Scripts Panto Props Panto Set & Stage Costs Panto Filming Surplus |
2025 2024 15 372 19 060 3 080 3 528 150 325 |
2024 |
|---|---|---|
| 18 601 22 913 |
||
| - 80 - - 1 018 1 336 1 973 1 790 2 633 2 610 3 180 1 103 1 000 1 000 800 1 000 1 000 1 125 651 438 360 386 196 62 2 528 1 781 - - |
||
| 15 340 12 711 |
||
| 3 262 10 202 |
CONFIDENTIAL
7
2025 2024
EASTWOOD ENTERTAINERS MUSICAL/CONCERT ACCOUNT YEAR ENDED 30 JUNE 2025
Income
| Musical Ticket Sales Musical FOH Musical Printing & Advertising Musical Filming Musical Wardrobe Musical Props |
28 273 30 444 2 082 125 175 1 986 80 - 70 - 520 - |
|---|---|
| 31 200 32 555 |
Expenditure
| Musical Ticket Sales Musical Wardrobe Musical Make Up & Wigs Musical FOH Musical Theatre Hire Musical Light & Sound Musical Director Musical Choreographer Musical M.D & Band Musical Printing & Advertising Musical Licences, Royalties & Scripts Musical Props Musical Set & Staging Costs Musical Box Office 6% Musical Filming Surplus |
368 329 5 582 2 677 1 218 - - - 6 825 6 756 2 964 1 971 1 200 1 500 1 000 1 000 6 050 4 520 642 922 6 211 4 761 743 - 4 956 2 678 1 223 1 358 450 - |
|---|---|
| 39 433 28 472 |
|
| (8 233) 4 083 |