REGISTERED COMPANY NUMBER: SC252241 {Scotland)
REGISTERED CHARITY NUMBER: SC034648
ort of the Trustees and
Financial Statements for the Year Ended 31 Ju
2025
foi
Arts
la
hland

hland
Contents of the Financial Statements
for the Year Ended 31 Jul 2025
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Actwities
Balance Sheet
Notes to the Financial Statements
9 to 15
Detailed Statement of Financial Activities
16

Arts la Hi
hland
Re
ort of the Trustees
for the Year Ended 31 Jul 2025
The trustees who are also directors of the charity for the purpose5 of the Companies Act 2006,
present their report wth the financial statements of the charity for the year ended 31 July 2025. The
trustees have adopted the prowsions of Accounting and Reporting by Charilie$.' Statement of
Reeommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1
January 20191-
OBJECTIVES AND ACTIVITIES
Objectives and alms
The charrty's aims are..
al To provide training and education in the arts to organisations working with children in the Highlands,
bl To direct the training and education at voluntary organisalions and schools,
cl To provide children in such organisations wrth direct experience in all aspects of the arts, including..
music, drama, dance, and various forms of visual arts,
dl To include children and their families in activities and festivals in which Artsplay Highland are
invo￿ed.
e} To allow artists to bring their skills. experrence. and qualifications lo Artsplay Highland so that they
can share them with childcare workers, youth workers, teachers and the children and young people
invofved.
Slgnlflcant aclivities
Artsplay Highland speckglise in delivering music and arts workshops for children aged eight and under
and the adults who care for them.
Page 1

Arts
la
hland
Re
ort of the Trustees
for the Year Ended 31 Ju
2025
ACHIEVEMENTS AND PERFORMANCE
Charitable aclivities
The charity experienced a number of operational challenges during 2024 which sparked several
changes in the year under re￿ew.
Follomng the appointment of the new Board and management team in spring 2025, the inrtial months
focused on rebuilding the foundation of the charity. Considerable lime was invested in strengthening
governance. reviewing policies and procedures, improving financial oversight, engaging with schools
& nurseries, secijring funding and planning future delivery of projects starting in the new school year.
While this period of development and preparation is reflected in the accounts, which show a notable
reduction in expenditure in the year under review, this laid the foundations for the 51gfbificant growth
and prograrnme delivery that is planned for the next 1-3 years. Thanks lo the dedication. hard work
and belief of our Trustees, Development Managers, music specialists, administrative team, funders
and partners, Artsplay Highland has not only recovered bul has gone on to deliver a f8nlaslic
PTogTamme of activities for children, families and communities a¢ro$s the Highlands.
A parttcularly important part of this journey has been the support of Creative Scotland, through its
Multi-year Funding progfamme. This investment, which was secured in early 2025, has provtded the
stability and confidence needed to rebuild delivery, strengthen the organisation and plan for the future.
Alongside this core funding, we secured funding through the Highland Council's Mental Health and
Wellbeing Fund, Soirbhe28 and Bord na Gaidhlig, together with permission from Creative Scotland's
Youth Music Initiative {YMI} programme lo complete previously unfinished projects. This has been
integral to enable Artsplay Highland to St￿ngthen and expand its programme delivery now and in
future years.
FINANCIAL REVIEW
Financial position
In the year under review, the charrty achieved a surplus on unrestricted funds of £500 and a surplus
on restricted funds of £19,065 amhough the surplus on ￿$trIcted funds largety represents funds slill
lo be spent at the end of the year.
Al the end of the year under review, the charity had £1,473 in unreslricled funds and £36,232 in
restricted funds. largely representing expenditure still to be made.. The breakdown of the restricted
funds is shown in the notes to the accounts. These amounts were largely held in the bank.
Reserves policy
The trustees aim lo have reserves at 50°h of recurring expenses, thi5 is estimated at under £10,000.
The recent funding secured from Creative Scotland, among othefs, has boosted our reserves to more
than £37,000. with further award funding pending. We are satisfied the Reserve$ policy has been met
at the lime of signing the accounts.
Pag8 2

Arts
hland
ort of the Trustees
for the Year Ended 31 Jul 2025
FUTURE PLANS
We will continue building on the strong foundatrons established over the past year, seeking
opportunities lo reach mole children, families and communities across the Highlands. We will continue
to strengthen partnerships, support our workforce, develop new opportunities for Gaelic language and
culture. and explore innovative ways of delivering musi¢ and arts experiences that improve wellbeing,
confidence, inclusion and creativity.
Most importantly, we will remain focused on our mission of providing fun-filled educational arts
workshops for young children, their carers and teachers, in the Highlands and beyond.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The ¢hartty Is controlled by ils governing document, a deed of trust, and constitirtes a limited
company, limited by guarantee, as defined by the Companies Act 2006.
Recruitrnent and appointment of new trustees
The Trustees are drawn from the local communty and are identified by Cufrent Trustees where it is
thought they M￿ht provKle expertise or experience. Potential new Ifustees are nominated at board
meetings and a vote tsken as to whether they should be asked lo join.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC252241 Iscotland)
Registered Charity number
SC034648
Registered offiGe
13 Benview Road
Tain
IV19 1LW
Trustees
Ms K M Bain Director (appointed 22.4.25)
Mrs A C Campbell Director {appointed 22.4.25)
Ms E S Forbes Director lappointed 22.4.251
Ms J L Mackay Director (appointed 22.4 251
Ms A E Mackay Director {appoinled 22.4.25)
Mrs E Jack Director lappoinled 22.4.251
Company Secretary
Independent Examiner
Mackay & Co CA
120 George Street
Oban
Argyll
PA34 5NT
Page 3

hland
ort of the Trustees
for the Year Ended 31 Jul 202
Approved by order of the board of trustees on 29 July 2026 and signed on its behalf by..
Ms E S Forbes - Trustee
Page 4

Inde
Arts
endent Examinerfs Re
hland
ort to th Trustees of
I report on the accounts for the year ended 31 Juty 2025 Sel out on pages six to fifteen.
Respectlve responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance wth the lemis
of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scolland)
Regulations 2006 (as amendedl- The charity's Iruslees consider that the audit requirement of
Regulation 1011lla} to Ic) of the Accounts Regulalions does not apply. It is my iesponsibility lo
examine the accounts as required under Section 4411)Ic) of the Act and lo state whether particular
matters have come to my attention.
8a$is of the independgnt exarninevs report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts {Scotlandl
Regulations 2006. An examination includes a review of the accounting recoTds kept by the charity and
a comparison of the accounts presented with those records. 11 also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as trustees
concerning any such mallers. 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 connection with my examination, no matter has come to my attention
11) which gives me reasonable cause to believe that, in any maleTial respect, the requirements
to keep accounting records in accordance with Section 44{1 Ila) of the 2005 Act and Regulation 4
of the 2006 Accounts Regulations.. and
to prepare accounts which accord with the accounting Tecords and to comply with Regulation 8 of
the 2006 Accounts Regulations
have not been mel,. or
{21 to which, in my opinion, attention should be drawn in order to enable a propel understanding of
the a¢counts lo be reached.
J,
David Ross CA
The Institute of Chartered Accountants of Scotland
Mackay & Co CA
120 George Slreet
Oban
Argyll
PA34 SNT
Date..
Page 5

Arts
hland
Statement of Financial Activilies
foi the Year Ended 31 Jul 202
31.7.25
Total
funds
31.7.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donation5 and legacies
500
1,000
1,500
1.000
Charitable activities
Arts eduCat￿n
45,452
45,452
42,493
T¢)tal
soo
48,452
46,952
43.493
EXPENDITURE ON
Charitable activities
Arts education
27,387
27,387
74,234
NET INCOMEI(EXPENDITUREI
Transfers between funds
500
19,980
19,065
119,980)
19,565
{30,741)
10
Net movement in fund$
20,480
19151
19,565
130,741)
RECONCILIATION OF FUNDS
Total funds brought forward
119.oon
37.147
18.140
48.881
TOTAL FUNDS CARRIED FORWARD
1.473
36.232
37,705
18,140
The notes form part of these financial statements
Page 6

Arts
la
hland
Balance Sheet
31 Jul 2025
31.7.25
Total
funds
31.7.24
Totsl
funds
Unrestricted Restricted
fund
funds
Not8S
CURRENT ASSETS
Debtors
Cash at bank
15.979
30,251
2,973
43,153
46,126
2,973
43,153
46,126
46,230
CREDITORS
Amounts falling due within one year
11.5001
16.9211
18,4211
128,090)
NET CURRENT ASSETS
1.473
36.232
37,705
18,140
TOTAL ASSETS LESS CURRENT
LIABILITIES
1.473
36,232
37,705
18,140
NET ASSETS
1.473
36,232
37,705
18.140
FUNDS
Unrestricted funds
Restricted funds
10
1,473
36,232
{19,007)
37,147
TOTAL FUNDS
37.705
18,140
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act
2006 for the year ended 31 Jltly 2025.
The members have not required the company to obtsin an audrt of its financial slalements for the year
ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.
The twst8es acknowledge their responsibilities for
la) ensuring that the charitable company keeps accounting fecords that comply with Sections 386
and 387 ofthe Companies Act 2006 and
{bl preparing financial statements which give a true and fair view of the state of affairs of the
charitable company as at the end of each financial year and of ils surplus or deficit for each
financial year in accordance wth the requirements of Sections 394 and 395 and which
otherwise comply with the reqijirements of the Companies Act 2006 Telaling to financial
statements. so far as applicable lo the charitable company.
The notes form part of these financial Statements
Page 7
continued...

Arts la H- hland
Balance Sheet- continued
31 Jul 2025
These financial slalements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
29 July 2026 and were signed on ils behalf by..
E S Forbes- Trustee
The notes fomi part of these financial statement$
Page 8

Arts
la
hland
Notes to the Financial Statements
for the Year Ended 31 Jul 2025
ACCOUNTING POLICIES
Basis of preparlng the financial statements
The financial statements of the charitable company, which is a public benefrt enlity urbder FRS
102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and
Reporting by Charities.. Ststemenl of Recommended Practice applicable to charities preparing
their account5 in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 (effective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financial slalements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has enlitlemenl
to the funds, it is probable that the income wll be received and the amount can be measured
reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or conslructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefrts WTII
be required in settlement and the amoijnt of the Obl￿8t10￿ can be measured reliably.
Expenditure is accounted for on an accruals basis and has been clasSif￿d under headings that
aggregate all cost related to the category. Where costs cannot be directty attributed lo particular
heading$ they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual Tates in order to write off each assel over its
estimated useful life.
Taxation
The charity is exempt from corporation tax on its chairtable aclivrf(ies.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of
the trustees.
Restricted funds can On￿ be used for particular restricted purposes within the objects of the
charty. Restrictions arise when specified by the donor or when funds are raised for particular
Testricted purposes.
Further explanation of the nature and purpose of each fLtnd is included in the notes to the
financial slatemenls.
Page 9
continued...

Arts
la
H. hland
Notes to the Financial Statements - continued
for the Year Ended 31 Jul 2025
INCOME FROM CHARITABLE ACTIVITIES
31.7.25
31.7.24
Activty
Arts education
GTants
45,452
42,493
Grants received, in¢luded in the above. are as follows..
31.7.25
31.7.24
Creative Scotland
Bord Na Gaidhlig
The Corra Foundation
Beinn ThaTsuinn wind farm
Caring & sharing grant
Soirbheas
Highland Council
29,027
3,800
32,708
3,800
5,985
500
500
1,937
9,688
45,452
42,493
TRUSTEES. REMUNERATION AND BENEFITS
There were no tTUStees' ￿M￿neratIOn or other benefits for the year ended 31 July 2025 nor for
the year ended 31 Juty 2024.
Trustees. expenses
There were no trustees. expenses paid for the yeaf ended 31 July 2025 nor for the year ended
31 July 2024.
STAFF COSTS
The average monthly number of employees during the year was as follows.-
31.7.25
31.7.24
Development officers
No employees ￿e1Ved emolument$ in excess of £60,000.
Page 10
continued...

Arts
la
hland
Notes lo the Financial Statements - continued
for the Year Ended 31 Jul 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestrieted Restricted
fund
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,000
1,000
Charitable activities
Arts education
42,493
42,493
T¢)tal
1,000
42,493
43,493
EXPENDITURE ON
Charitable activities
Arts education
13.421
60,813
74.234
NET INCOMEI{EXPENDITUREI
Transfers between fund¥
112.4211
1,066
{18.320}
11,0661
(30,7411
Net mov¢menl in funds
{11,355)
{19,3861
{30,741)
RECONCILIATION OF FUNDS
Total funds brought forwald
17,6521
56.533
48,881
TOTAL FUNDS CARRIED FORWARD
{19.007}
37,147
18.140
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At 1 August 2024 and 31 July 2025
10,264
DEPRECIATION
At 1 August 2024 and 31 July 2025
10,264
NET BOOK VALUE
At 31 Juty 2025
At 31 July 2024
Page11
continued...

Arts
hland
Note$ to the Financial Statements - continued
for the Year End
31 Jul 2025
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.25
31.7.24
Other debtors
Accrued income
7,271
8,708
15,979
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.25
31.7.24
Bank loans and overdrafts (see note 9)
Trade creditors
Accrued expenses
24,556
343
3,191
1,586
6,835
8,421
28,090
LOANS
An analy$i$ of the maturity of loans is given below..
31.7.25
31.7.24
Amounts falling due wthin one year on demand..
Bank overdrafts
24,556
Page 12
continued...

Arts la Hi
hland
Notes to the Financial Statements - continued
for the Year Ended 31 Jul 2025
10. MOVEMENT IN FUNDS
Net
movement
in funds
Translers
be￿en
funds
At
31.7.25
At 1.8.24
Unre$tri¢ted fund$
General fund
119,007)
500
19,980
1,473
Restricted funds
Music Matters
Wee Ceilidhs
Music in Mind
Wee Music Matters
Lit Up With Music
PEF Sessions
AMC & Other projects
Multi Year Creative Scotland
Soirbheas
4,900
3,421
613
5,393
14,901
2.522
5,397
{3,5731
11,114)
9,075
15,614}
1,943
3,270
2,307
9,688
511
732
{14,9011
12,5221
15,3971
19.945
346
19,945
511
165
37,147
19,065
(19,9801
36.232
TOTAL FUNDS
18,140
19,565
37,705
Nel movement in fLtnds, included in the above are as follows..
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund
500
500
Restricted funds
Music Matters
Wee Ceilidhs
Music in Mind
Wee Music Matters
Multi Year Creative Scotland
Soirbheas
5,800
{9.3731
11,1141
{6131
15.614)
{9,082)
{1,591)
(3.5731
11,1141
9,075
{5.6141
19,945
346
9,688
29,027
1,937
46,452
{27.3871
19,065
TOTAL FUNDS
46,952
127.3871
19,565
Page13
continued...

Arts
la
hland
Notes to the Financial Statements - continued
for the Year Ended 31 Jul 2025
10. MOVEMENT IN FUNDS- ¢ontinued
Comparatives for movement In funds
Nel
movement
in funds
Transfers
between
funds
At
31.7.24
Al 1.8.23
Unrestricted funds
General fund
{7,652}
{12.421)
1,066
{19,007}
Re$tri¢ted funds
Music Matte1$
Wee Ceilidhs
Music in Mind
Wee Music Matters
Lit Up With Music
PEF Sessions
AMC & Other projects
17,898
112,2671
3,421
{2741
{9,2001
17311
4,900
3,421
613
5,393
14.901
2,522
5,397
14,928
14,901
2,522
5,397
{335)
56,533
{18,3201
11,066)
37.147
TOTAL FUNDS
48.881
(30.741}
18,140
Comparative n8t movement in funds, included in the above are as follows:
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund
1,000
(13,421)
{12,421)
Restrlcted fund$
Music Matters
Wee Ceilidhs
Music in Mind
Wee Music Matters
29.998
3,800
5,985
2,710
{42,2651
13791
16,259)
111,910)
(12,2671
3,421
12741
(9,200)
42.493
{60,8131
{18,320}
TOTAL FUNDS
43.493
(74,2341
130.7411
Page 14
continued...

Art$
la H- hland
Notes lo the Financial Statements - continued
for the Year Ended 31 Jul 2025
10. MOVEMENT IN FUNDS- ¢ontinued
During the yeai under review. the charity's Trustees ievtewed the position with the opening fund
balances and noted some of the funds showng as having funds held. were in fact projects that
had been completed and reported on, satisfactorily, to the funder in question. It was recognised
Ihat expenditure against these funds had not been correctly recorded in prior years with the
expendrture being shown as unrestricted. This led lo an apparent overdrawn balance on
unrestricted reserves brought forward. It was decided that transfers should be put through to
recognise the projects that had already come to completion and reduce the balances held for
those projects lo nil. The balances were transferred to general funds.
"Wee Music Matt8rs' Provides classes to toddler and parent group$.
"Music MalleTs' provides classes lo Nursery age Child￿n.
"Music in Mind" provides classes lo P1-2.
On occasion. Wee Ceilidhs" are put on for toddler-P2, too.
These projects are primarity funded by Creative Scotland, Bord na Gaidhlig and Highland
Council.
11. RELATED PARTY DISCLOSURES
There were no related party transactions lor the year ended 31 July 2025.
Page 15

Arts
hland
Detailed Slalemenl of Financial Activities
f r the Year Ended 31 Ju
2025
31.7.25
31.7.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
1,500
1.000
Charltable aetivftles
Grants
45,452
42.493
Totsl incoming rosour¢o8
46.952
43.493
EXPENDITURE
Charitable activities
Wages
Workshops
Materials
Evaluations
Adminislralion
Research
Travel
Plant and machinery
12.782
1,198
10,144
46,062
451
1,153
6.525
4,583
2,579
734
1.327
9,210
338
24,855
72,231
Support costs
Governance costs
A¢¢ounlancy fees
2,532
2.003
Total resources expended
27.387
74,234
Net incomel{expenditure}
19,565
130,741)
This page does not form part of the slatulory financial statements
Page 16