CHARITY REGISTRATION NUMBER: SCO34840 COMPANY REGISTRATION NUMBER.. SC256473 Right Lines Productions Company Limited by Guarantee Unaudited Financial Statements th 30 September 2025 AUDACIA LTD Chartered Accountants 18-20 Stafford Street Tain R05s-shire Scotland IV19 IAZ
Right Lines Productions Company Limited by Guarantee Financial Statements ttl Year ended 30 September 2025 Pages Directors Annual Report ( Incorporating the Director's Report) Independent examiner's report to the directors Statement of fllwicial activities ( Including Income and expenditure account) Statement of financial position Notes to the financial statements 8-13
Right Lines Productions Company Limited by Guarantee Directors, AnJ]ual Report (Incorporating the Director's Report) th Year ended 30 September 2025 The direCrS, who are also the directors for the purposes gf corDpany law, present their report and the unaudiied financial statements of the charity for the year ended 30, September 2025. Rtfer¢nce administrative detils Registered charity Dam¢ Charity r¢gistr•¢ion number CompAny Registratton number PriDcipI offi¢¢ and regi$t¢red offiee Right Lines Produ¢Éions SC034840 SC256473 Hill O'Greenie Alve5 Forres Moray IV36 2RB Scotland Tht directOT8 Euan Mgrtin David Smith Robert Kenny Alostair Ma¢Donald Gary MacFadyen Margaret New Mi¢helle Tyler Emma Elkerton Swan Alexander Bar¢lay David Edgar CompAny $e¢r¢tary Euan Martin IndepeDdeTht exY4miDer Dayid J Robertson CA clo Audacia Ltd 18 S¢a(ford Street Tain IV19 IAZ Struetur< goverllance and min*gemettt Gov¢rning Doeument Th¢ orgaDisation is a charitable company limited by guararttee. incorporated on 23 Sepietnber 23 and a recognised charity in Scotland. The company was established under a Memorandum of Association which ¢stsblish¢d the obje¢ts and powers of the charit&ble company and is governed under its Articles of Association.
Right Lines Productions Company Limited by Guarantee Directors, Annual Report (InCOorating the Director's Report) (continued) Year ended 30 September 2025 Structurt. governance mana¥ernent (continued} Recruitment and appointment of directors The ¢UTrent directors may ai any time apw)int any Tnember I provided they are willing to act) as a director. Any person with an interest in ihe obje¢iives of the company atld who possesses skills that will be donated to the ¢ompany in order to a¢complish the ¢ompany's objectives may apply io become a member. Objectsves •nd Activities The objective for which the company w85 established is to promot¢ the ¢du¢ation of th¢ publi¢ in th¢ Highlat)ds and Islands of Scotland in the Arts and in particular all aspects of the theatre and dramatic perforn)ance. The principal actLVLties to achieve thi5 objcctive are.. al To CTeaie original and innovative production5 in a variety of art fonn5 and stage event5. tour5 and perfomJan¢es whith are accessible to communities in the Highlands and Islands of Scotland and beyond. bl To promote interest tn and encourage the d¢v¢lopm¢nt oFs¢riptwritin8, stsg¢¢raft and all aspects of th¢atr¢ And dramatic performance. c) To plan. programme and arrange activities on the or8anisation's own initiative or in &ssociation with other theatrical. musical. cultural. arts and educations societ1¢5 and or8anisations. d) To provide or asstsl in the provision of opportunitres for education, trdining and tuition in all aspects of work Connected to theatre and drdmatic perforniance. Aehievtments and performance Cornpgny Activity For the second year iTh a row the company has been inactive wilh no productions out on tour. or in development. Webslte Soeial Medi The lknght Lines website- wiNiv.ri is the maiTh source of information about the company. Facebook- Rightlines Pro. is also a good source of infornjation. photos and video clips. Twenty First Year Funding r¢mains very ditTiculi to s¢¢ure but lh¢ dir¢ctOTS remain ¢ommitt¢d Tesolutely to pursuing support of proje¢ts. old and new in ih¢ ming years. Financial Review The charity made an overall surplu5 this year of £2.434 , cotnpated io a deficit of £2,692 in the pmiou5 year largely due io the sale of electrical equipment in the year. The balance held tn the unrestrieied funds at the year ertd was £5.292. All fixed assets were disposed of during the year. The charity remains reliant on obtaining commissions, private andlor public grant funding to operate.
Right Lines Productions Company Limited by Guarantee Directors, Annual Report (Incoryorating the Director's Report) l¢ontinuedl Year ended 30 September 2025 Strutture? 8overnaNce and management (continued) Risk Management The major risk, ideniified by the directors. is the lack of future fundiThg for development and production wsts. The directors are aware that future proj¢¢ts will be curtailed if this ¢urS. R¢$erwe$ Policy The unrestricted res¢rv¢s are funds for th¢ general use of the Charity. The dire¢iors consider there i5 Y4 reasonable balance to eThable the charity to continue in op¢ration. SMAII cornpany provisions This report has been prepared in accordance with the provisions applieable to companies entitled to th¢ small ¢ompanies exemption. The directors. annual report was approved on 29 Jurte 2026 and signed on behalf of ihe board of director5 by.. David Smith Dir¢¢tor
Right Lines Productions Company Limited by Guarantee Independent Examiner's Report to the Directors of Right Lines Productions th Year ended 30 September 2025 I rewrt to the Dire¢tt>r5 on my examination of the financial ststements of1kn8ht Lines Productions Cthe ¢hority'l for the ycar ctlded 30, September 2025 as 5Ct out on pages 5 -13 Respon$ibllitle$ Ind basi5 of Teport The charity's direcioTS I who are also the directors of the company for the purposes of company law) are responsible for th¢ preparation of the a¢¢ounts in accordance with the terms of the Charities And Trustee Investment ( Scotland) Aet 2005 and the Charities Accounts I Scotland} Regulations 2006 { as am¢ndedl The eharity directors consider that the audit requirements of Regulation 10(l)la) to (¢) of The 2006 Accounts Regulations does not apply. It is my responsibility to ¢xamin¢ th¢ accounts &s r¢quiTed under s¢ction 44(1)l¢} of the Act and to state whether particular matters have come to my attention. B*$i$ of independent exarniDer'5 report My examination is Carried out in accordance with Regulation I l of the 2006 Account5 regulations. An examination includes th¢ review of tlie a¢counting re¢ords k¢pi by the charity and a ¢omparison of the CountS presented with those records. It also includes consideration of any unusual items or diselosures itt the accounts and seeks explanations from thc dÈrectOTS 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 givtn by the accounts. Independent examiner's statemertt Since ihe ¢harity has prepared its a¢counts ort an a¢cruals basis your examiner must be a member of a body IKsted in Re8ulation I1{21 of the Charities Accounts {Seotland} Regulations 2006 las amended). I can confirni that l am qualified io undertake the examination because l am a registered member of The Institute of Chartered Accountants of ScoilAnd which is one of the listed bodies. I have ¢ompl¢t¢d my txatnination. l ¢onfirm that rto matters have come to my attention giving me cause io believe that in any material respect". accounting reeords w¢re not kept &$ required by section 4411 l(a) of the 2005 Aet and Regulation 4 of the Charities Accounts (Scotlandl Regulations 2006 las amended), or the financial statements do not accord with those record5. or the financial 5tat¢fft¢nts do tLOt ¢omply with the accounting requirem¢nts of Regulation 8 of ihe Charities Accounts IS¢otlandl Regulations 2006 (as amended). I have no concerns and have come a¢ro$s no other matters in connectÉoTh with the ex8mination to which att¢ntion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Independent Examiner Mr David J Robertson Chartered Accountant CIO Audacia Ltd 18-20 Stafford Street Tai IV19 IAZ 29, June 2026
Right Lines Productions Company Limited by Guarantee Statement of Financial Activities Including income and expenditure account) th Year ended 30 September 2025 2025 Unrestricted Restricted Totsl Funds fund$ Funds 2024 Total Funds Income #nd endowments Charitable activities Total income 2,938 2,938 ExpeDditure Expenditure on charitable actlVLtEes Total eXpedi1ur¢ 504 504 {504) {5041 (2,692) Net iThcomel{expenditure) 2,434 2,434 12,692) Transfers between funds Net movement in funds 2.434 2.434 12.692) R¢¢oDciliation of funds Total funds brought forward Total funds Carried forward 2.858 5.292 65 ,407 6.699 4.265 The statement of financial activittes includ¢s all gwns and losses regnized in the year. All in¢om¢ and expendiiure derive from continuing activitlC5.
Right Lines Productions Company Limited by Guarantee Statement of Financial Position 30 September 2025 2025 2024 Note Fixed 955ets Tangible fixed asset5 13 1,053 Curr¢Rt assets Debtors Cash at bank and in hand 14 CredTrtors: amounts falling due withln one yer r4et eurrent assets 15 360 6.699 3,212 Tot819ssets less curreDt liabilities 6,699 4,265 Credltors: amounts falllng due after more thats one year Net 85ts 6.699 4,265 FuDd5 of the charity Restri¢ted funds Unrestriei¢d funds 1.407 92 1,407 2.858 4,265 Total charity fund5 16 6,699 These financial statemeTrts were approved by the board of directors and authorised for iSse on 291h June 2026, and are signed on behalf of the board by.. David Smiih Director
Right Lines Productions Company Limited by Guarantee The nots9 on p*ges 8 to 13 form part of these finaneial statements. Notes to the Financial Statements th Year ended 30 September 2025 l. GenerAI Inforni8tion The eharity is a public ben¢fit entity and a private company limited by 8uaraThtee. regist¢r¢d in Scotland and a regist¢red charity in Scoiland. The address of the regLStered office is.. Hill O'Greeni¢. Alv¢s. Forres. Moray IV36 2RB 2. Stgtem¢Dt of CompliADce These financial statements have been prepared tn ¢omplian¢e with FRS 102. The Financial Reporting Standai'd pplicabl6 in the UK undRepublie oflreland. the Statement of Re¢ommended Practice appli¢Able to ¢harities preparing their accounts in accordance with the Finan¢iai Reporting Standard applicable in the UK and Republic of Irelartd IFRS 1021 (Charities SORP IFRS 102)), and th¢ Companies Aci 2CM)6. 3. Accounting Policies B4sl$ ofpreparatio The financial staternents have been prepar¢d on the hisiori¢al ¢osi basis. The fEnancial statements are presented in sterling. which is the functional CUTrency of the charity. Amounts in¢luded in the financial statements have been roLtnded io the nearest pound. The ¢haTity constitutes a public benefit entity defhned by FRS 102. Going CoDc¢rD The charity's ability to continue in operation is dependent upon obtaining the fundtng required. Judgements and Kry Sources of E$timatiort UN¢ertainty The pr¢parniion of the financial Statements require5 management to make jud8ement$, estimates and assumptions Ihai affect the atnounts reported. These estimates and Judgements are eontinually reviewed and are based on experience and other factor5, including expectation5 of future events that are believed to be reONable under the cir¢umstances. Fund Aeeounting D¢signated funds are unrestricted fund5 earmarked by the tru5tee5 for partÈcular thture projccts or commitment5. Uttrestricted fi]nd5 are available for use at the discr¢tton of th¢ trustees in furtheran¢¢ of the purpos¢s of the ¢harity. R¢stri¢t¢d fvnds are subject to restrictions on their expenditure imposed by the donor.
Right Lines Productions Company Limited by Guarantee Notes to Financial Statements (conftnued) th Year ended 30 September 2025 Accounting polities (CODtinued) Income All income is recognis in the Statcmcnt of Financial Activities once the charity has entitlement to the funds. it 15 probable that the incotne will be received. and the amount ¢an be measured with rtasotlable &ccura¢y. The followin8 specific policies are applied to particular categories of income.. Donations and legacy intome is received by way ofdon&ttons, legacies, grants and gifts artd is in¢luded in full in the Statemen¢ of Financial ActLVjt1¢5 when reccivable. Where legacies hav¢ been notifled to the charity but th¢ criteria for income recognition have not been met, the legacy is treated as a ¢orttingent asset and disclosed if Mtrial. Grants. where entitlement j5 notconditional upon the delivery of a specifi¢ perforniance by the charity, are re¢ognised wh¢n the charity becotnes unconditionally entitled to the 8rant. Income frorn charitable trading activity is a¢¢ounted for when earned. Income from grants. where related tt) p¢rfornian¢e and sp¢¢ifi¢ deliverables, is a¢¢ounied for as the charrty eams the right to Gtsnsideration through i15 perforniance. Expend11re Expendilure is recognised on art accruals basis as a liabilÉty is incurred. Expenditure includes any VAT whi¢h ¢aDnot b¢ ]lY r¢¢ov¢red attd is reported as part of the expenditure to which it relates. Charitable expenditure comprises those ¢osts in¢urred by the Eharity in the delivery of its aclivities and services for its beneficiaries. It includes both costs that ¢ao b¢ allo¢ated directly to such activities and those Costs of an iEJdirect nature necessary to support them. All costs are allocated beNieen the expenditure categories of the Statement of Financial ActLVjties on 8 b¥sis designed to refl¢ct the use of the resource. Costs relating to a partieular activity are allocated directly, whilst other ¢os¢s are apportioned on an appropriate basis. Tanglble Flxed Assets Tangible fixed assets are initially recorded at cost and are subsequently sthted at cost less any accumulated depreciation and impairnient losses. Depreelatlon D¢preciation is ¢al¢ulated so as ro write off the ¢osi or valuation of an asset. less its residual value. overthe estimated useful economic life of the asset as follows.. Asset D¢preei*tion Policy Equipment ISYO Redu¢ing Balance
Right Lines Productions Company Limited by Guarantee Notes to Financial Statements (continued) th Year ended 30 September 2025 AccouDting policies (CODtinu¢d) Flnlnelal In$trnments The charity only ha5 fJnaThcial &ssets and firÈan¢ial liabilities of A kind that qualify as b&sic financtal instruments. Basic financÈal instruments ar¢ initially r¢cognised at transaction value and subsequently measured at their settlement value. 4. Limited by Gu#rAt)tee The COEnpany is limited by guarant¢¢ and has no share capital. S. Charitable Attivitie5 UDfe8tritted FllDds Total Fund5 202S Unrestricted Funds Total Funds 2024 Gain51105s on di5P05al of CApital Equipment 947 Gift Aid Recovered 1,991 6. Exptnditllre on charitable aetivities by fund type Unrestri¢ted fi]nds Restricted funds Tot#1 funds 2025 Support Costs 504 504 Urtrestri¢ted funds Restricted funds Total funds 2024 General writing and performances Support Costs 693 1,549 2.242 450 1,143 450 10-
Right Lines Productions Company Limited by Guarantee Notes to Financial Statements (coKlinued) th Year ended 30 September 2025 Eipenditure on chgrit•ble actlvltles by fund type Unre5tri¢ted funds Restricted funds Total funds 2025 Charitable a¢tivity Support costs 504 504 $04 Unresiricted funds Restricted funds Tothl funds 2024 General Writing and P¢rfornian¢es Support eosts 693 1.549 2.242 450 1,143 1,549 450 Net Expenditure Nei expenditure is stated after chargintrediting 2025 2024 Depreciation of tangibl¢ fixed assets 185 185 ADAIy8is of 5UPPOrt costs Analysis of support costs Total 2025 Total 2024 Premises Accounting SeJvi¢es 360 360 360 360 549 1,549 io. Independellt txaminAtion ftts 2025 2024 Fees payable to the ind¢p¢nd¢nt ¢xamin¢r for: Independeni examination of the flnancial statements 360 1069
Right Lines Productions Company Limited by Guarantee Notes to Financial Statements (continued) th Year ended 30 September 2025 ii. St*ff Costs No salarie5 or wages have b¢¢n paid to employee& including the directors. during the current and pr¢vious year. There were no employee5 therefore no employee receiv¢d employ¢e benefits of more than £60.000 durin8 the year {2024.. Nil). 12. Dlretlors, RemuDeration. Expenses and RelAted P•rty Transg¢¢ions No remunerotion or other b¢n¢fits from employment Wlth the charity or a related entity were rcceived by the directois. 13. Tangible fixed assets Equipment Totxl Cost Ai 15r O¢tober 2024 Additions Disposals At 30, September 2025 6,586 6586 6.586 6.586 Depreeiation At l JanuAry Charge for the year Written off on disposAI 5,533 5A33 5J33 Clrrylng ajnount At 30, September 2025 At 30th September 2024 1,053 1,053 14. Debtors ind Prepayjnents 2025 2024 Trade debtor5 Prepayments 12-
Right Lines Productions Company Limited by Guarantee 15. Creditors: amount$ falling due within ont ye&r 21125 2024 Trade creditor5 Accnjals and def¢rred in¢om¢ 480 360 360 16. Analysis of cbaritable funds Unrestricted fuDd5 Balance at l October 2024 Incom¢ Expenditure Transfers Gain5 and 105ses At30 Sept 21125 General Fund 504 504 292 Restrieted funds Balance at l (ktober 2024 Gains and losses Balance It 30, Sept 21125 Income Expenditure Transfers Boob Cruise 1,407 1.407 1,407 1.407 17. Analy519 of n¢¢ a$Mts between funds Unrestricted Restricted Funds Funds 2025 2025 Unrestricted RestriGted Funds Funds 2024 2024 Total Funds 2024 Funds 2025 Tangible fixed assets Current asseis Creditors less than I year Creditors greater than l year Net assets .053 1.053 5,652 1.407 7,059 3,355 1.407 4,762 (3601 (360) (1.550) 11.5501 65 13-