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 direC￿rS, 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 det*ils
Registered charity Dam¢
Charity r¢gistr•¢ion number
CompAny Registratton number
PriDcip*I 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 2￿3 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 (InCO￿orating 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 eXpe￿di1ur¢
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 re￿gnized 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 ye*r
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 85*ts
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 iSs￿e 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 re￿ONable 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 M￿trial. 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.
Expend11￿re
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
chargin￿trediting
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-