| Trustees Report | 1 |
|---|---|
| Independent Examiner's Report | 5 |
| Receipts and Payment Account | 11 |
TRUSTEESj ANNUAi. REPORT FOR THE YEAR ENDED 30 APRIL 2024
Scottish Charity Number SC041502
Trustees
Chairperson
Vice Chairperson Vacant
Treasurer Secretary Other Trustees
Contact Address
Clubhouse Address
Independent Examiner
Governing Document
The Club is a Scottish Charitable Incorporated Organisation governed by its written constitution, as last amended in July 2019.
Recruitment and Appointment of Trustees
The Trustees are the members of the Committee and are elected by the Members.
The Trustees meet regularly (and at least quarterly) to manage the business of the Club, including planning for the future and monitoring finances.
Charitable Purpose
The primary objects of the organisation are set out in the constitution and are:
-
The staging of Community drama.
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The promotion of, and stimulation of interest in, good drama.
1
Receipts and Payments Accounts For the year ended 30 April 2025
Scottish Charity Number: SC041502
- 't hJuc:itio11 and training in all facet,; of if1P art of drama rmd the ar is allied io il.
Chair's Report on Activities and Achievements
It has been another very challenging year for Perth Drama Club. A few months following the AGM in 2024, four Trustees resigned due to personal reasons, including the Chair and Vice-Chair. Replacements were recruited from our Membership. As a long standing Trustee, I agreed to step forward as Chair but the ViceChair position remained Vacant.
Productions and Community Engagement
In May, we put a number of sketches into Killin Komedy Festival to support the SCDA Fundraising Event. We were able to present a short play written by one of our Members as well as other short comedy plays and poetry.
Due to a drop in Membership, we were unable to put on any full length productions but, we were asked to participate in the Perth Christmas Tree Light Switch On and decided on a Short Pantomime with a small cast. Unfortunately, due to a storm being predicted, the Light Switch On Event was cancelled. Having a production ready to go, the Committee decided we should approach a local care home and ask if we could performfor no charge to the residents. Balhousie Care Home agreed for us to peform it for them on Saturday 25[th] January. It was well received by the resident and the care home staff.
The Way Forward
In March, we held a meeting where we invited Members past and present to see if anyone had ideas for the Drama Club to move forward. No new ideas were forthcoming so we decided to move forward with a recruitment plan for next year. There were suggestions made to sell the Clubhouse and to clear the Clubrooms of any unneccessary items. These suggestions were taken to the next Committee meeting and the decision was made to clear unnecessary items but to remain in the building for the foreseeable future.
We have all developed skills this year with members directing short plays for the first time and the Committee taking on the responsibilities for Production.
We are looking forward to next year in a positive way and providing we can recruit enough members, we have a Pantomime already written by one of our members, Niall Robertson and plans for Killin.
Donors
We are deeply grateful to our donors, whose generous contributions have been vital in supporting our Club.
2
freasurer’s Financial Report 2023-2024
PerthTreasurer’s DramaReport Club 2023-202|
The past year was a particularly challenging one for the Club. We started the year with a low membership and shortly after the AGM, membership fell further. This left us in a position where we did not have enough members to put on any plays. This meant that we were unable to put on any chargeable performances.
We were very grateful for the donation made to the club by one of our honorary Members. Unfortunately, we were unable to carry out any fundraising activities due to our lack of numbers. Plans were put in place to carry out fundraising once the membership numbers have increased in the next financial year.
The decision was made by the Committee to spend the rest of the year planning for the future and putting in place a plan to increase our membership.
We were in a fortunate position to have ample funds available to sustain the upkeep of the Club and to build for the future.
We have a pantomime ready to put into production once the membership drive has happened and we are already preparing several sketches for Killin Komedy Festival in May to support the SCDA.
We look forward with positivity to the upcoming year. The Members and Trustees that we have are very knowledgeable and determined to build the Club to a sustainable level.
Treasurer
Approved by the Trustees and signed on their behalf
3
INDEPENDENT D(/\IVlll\Ji:r S
For the year ended 30[th] April 2025
Independent Examiner's Report to the Trustees of Perth Drama Club, SC041502
4
The Trustees of Perth Drama Club, SC041502
28 July 2025
Dear Trustees,
RE: Terms of Appointment as an Independent Examiner/ Financial Year 2024-2025
This engagement letter sets out the basis on which I am to act as independent examiner of, and prepare a report on, the financial statements of Perth Drama Club ('the charity') for the year ended 30th April 2025, and for future years until further notice, in accordance with section 44 of the Charities and Trustee Investment (Scotland) Act 2005 ('the Act') and Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 ('the Regulations').
1 RESPONSIBILITIES - TRUSTEES
1.1 As the charity's trustees, you are responsible:
1 for keeping proper accounting records in accordance with section 44(1)(a) of the Act and regulation 4 of the Regulations;
2 for preparing a statement of account complying with section 44(1)(b) of the Act which: a complies with the requirement of regulation 9 ('receipts and payments accounts') and comprises a receipts and payments account, statement of balances, and notes to the accounts; b accords with those accounting records;
3 for preparing an annual report in accordance with section 44(1)(b) of the Act and regulation 9(1)(d) of the Regulations;
4 for determining whether, in
respect of the year, you are entitled to take advantage of:
a
regulation 9(1) of the
Regulations and elect to prepare financial statements on a receipts and payments basis rather than on an accruals basis; and
b regulation 11 of the Regulations, and elect to have the financial statements examined by an independent examiner rather than audited by a registered auditor; and
5 in accordance with Regulation 13 of the Regulations, for providing me with information and explanations required for my examination.
2 RESPONSIBILITIES - INDEPENDENT EXAMINER
2.1 I shall plan my work each year on the basis that an independent examiner's report on the financial statements is required, unless you inform me in writing to the contrary. As independent examiner, I have a duty (as required by Regulation 11 of the Regulations):
1 to state in my report whether or not any matter has come to my attention in connection with the examination:
- a which gives me reasonable cause to believe that in any material respect:
i the charity has not kept proper accounting records in accordance with section 44(1)(a) of the Act or regulation 4 of the Regulations; or
ii the financial statements do not accord with the accounting records; or
iii the financial statements have not been prepared in accordance with Regulation 9 of the Regulations; or
b to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached; and
- 2 to state in my report:
a if there has been any material expenditure or action which appears not to be in accordance with the purposes of the charity;
b if any information or explanation to which I am entitled has not been afforded to me; and
c if any information contained in the financial statements is inconsistent with the annual report in any material respect.
2.2 As required by section 46 of the Act, I have a duty to inform the OSCR in writing if I become aware of any matter relating to the charity's affairs or to any connected institution or body which I believe may be material for OSCR's regulatory functions.
2.3
Should my work lead me to
conclude that the charity is not entitled to exemption from an audit of the financial statements, or should I be unable to reach a conclusion on this matter, then I will not issue any report and will notify you in writing of the reasons. In these circumstances, if appropriate, I will discuss with you the need to appoint an auditor.
3 INDEPENDENT EXAMINER'S WORK - SCOPE
3.1 My work will be carried out in accordance with the standards which I consider necessary to reach the conclusions required for my report under regulation 11(3) of the Regulations.
3.2 My work cannot be relied on to identify the occasional omission or insignificant error, or to disclose breaches of trust, statute, neglect or fraud that may have taken place and which it is your responsibility to guard against.
3.3 Should I become aware, for any reason, that the financial statements may be misleading and I cannot agree appropriate amendments, and I conclude that the matter cannot be dealt with adequately in my report, I will not issue any report and will withdraw from the engagement, and will notify you in writing of the reasons.
- 3.4 As part of my normal procedures, I may request you to provide written confirmation of any information or explanations given to me orally during the course of my work.
4 INDEPENDENT EXAMINER'S WORK - CONDUCT AND CONFIDENTIALITY
4.1 I undertake that:
- 1 my work will be conducted with reasonable care and skill; and
2 I will not disclose any confidential information concerning the charity's activities, trustees, officers or employees to any third party without your prior written consent.
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4.2 The working papers prepared during my work are my property, constitute confidential information and shall be retained by me.
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4.3 Nothing in this letter shall preclude me from taking such steps as are necessary in order to comply with the regulations, standards and guidance statements on ethics and professional practices of any professional bodies of which I am at the time a member.
4.4 I am undertaking this examination as an Associate of the ociation of lndN}endent Examiners and therefore are informing you that I will be dis sing informatio o members of the Association in order that they can ensure accurac d support for th xaminati'!!t-LIJ. � y wi � I also ensure all informati � n_shared will_be held· he stri � tes_t of co tden � esig � this agreement, you are prowdmg your wrttten nsent to this disc ure. ft,,._ \ \ � •.) . .,,, 'iJ'-l ./ 5 FEES __/./_
"---
Ido not propose to charge any fee for carrying out the examination or seek reimbursement of any of my expenses.
6 APPLICABLE LAW
6.1 This letter of engagement shall be governed by, and construed in accordance with, the laws of Scotland.
6.2 My independent examination will be conducted in accordance with the Charities and Trustee Investment (Scotland) Act 2005 on the assumption that the charity is a charity established and/or registered only in Scotland without subsidiaries. If the charity establishes any subsidiary company, or if the charity finds it necessary to register also in England and Wales or any other jurisdiction, please note that the terms of this engagement will need to be amended.
7 AGREEMENT OF TERMS
7.1 Once it has been agreed, this engagement letter shall remain effective until it is replaced by mutual agreement or until I cease to hold the position of independent examiner.
7.2 I shall be grateful if you will kindly confirm your agreement to the terms of this letter by arranging for the attached copy of this letter to be signed by one or other of the trustees and returned to me.
INDEPENDENT EXAMINER'S REPORT
For the year ended 30" April 2025
Independent Examiner's Report to the Trustees of Perth Drama Club, $C041502
| report on the accounts of the charity for the year ended 30" April 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 2006 Regulations"). The charity's trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 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 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 connection with 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 Regulations; and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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 be reached.
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HECEIPTS AND PAYMl:NTS ACCOUNTS
rnn THE YEAR ENDING 30 APHIL 2025
| INCOME | 1 MAY2024~ 30APRIL2025 | 1 MAY2023-30APRIL2024 | 1 MAY2023-30APRIL2024 | |||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds | Restricted Funds | Restricted Funds Unrestricded Funds | Restricted Funds | |||||
| Memberships | £445.00 | £4,920.00 | ||||||
| Donations | £200.00 | included in above | ||||||
| BankInterest | £14.23 | £13.00 | ||||||
| Fundraising | £0.00 | £0.00 | ||||||
| Productions | £265.70 | £4,901.00 | ||||||
| Copy Bani< Statement | £5.00 | |||||||
| TOTAL | £929.93 | £9,834.00 | ||||||
| EXPENDITURE | 1 MAY2024 • 30APRIL2025 | 1MAY2024TO30APRIL | APRIL2024 | |||||
| Electricity | £915.40 | £575.00 | ||||||
| Repayment of Cancelled Membership SCDAMembership Historic Statement Fee |
£18.00 £50.00 £5.00 |
£0.00 £50.00 £0.00 |
| | |||||
| Building Maintenance | £97.00 | £1,050.00 | ||||||
| Productions Gifts Building Insurance |
£143.38 £30.98 £1,579.56 ~~ee~~ |
£4,164.00 £0.00 £981.00 |
\LovS | |||||
| Drama Club Website Annual Fee | £108.00 | £0.00 | ||||||
| SundryExpenditure | £0.00 | £383.00 | ||||||
| Fundraising | £0.00 | £0.00 | ||||||
| £2,947.32 | £7,203.00 | S9J),) | ||||||
| Surplus (Deficit) | (£2017.39) | £2,631.00 | ||||||
| Bank and Cash in Hand Openin Balances Surplus(Deficit) Closing Balances Representedby: RBS Current Account736259 RBS Reserve Account 10218388 PettyCash Cheques Paid Out but Not Cleared |
£10,691.77 (£2017.39) £8,674.38 £7,527.11 £1,047.27 £100.00 £0.00 ~~——~~ |
£9,559.00 £8,060.00 £2,631.00 £10,691.00 £1,033.00 £100.00 £0.00 |
')\ @ |
|||||
| £8,674.38 | £10,692.00 |
RECEIPTS /\ND PJ\YMENTci J\CCOUNTS FOR THE YE!1R ENDING ;30 J\Pnll 2025
| INCOME Memberships Donations Bank Interest Fundraising Productions Copy Bank Statement TOTJ\L EXPENDITURE Electricity Repayment of Cancelled Membership SCDA Membership Historic Statement Fee Building Maintenance Productions Gifts Building Insurance Drama Club Website Annual Fee Sundry Expenditure Fundraising Surplus (Deficit) Bank and Cash in Hand Openin Balances Surplus (Deficit) ClosingBalances Represented by: RBS Current Account 736259 RBS Reserve Account 10218388 Petty Cash Cheques Paid Out but Not Cleared |
1MJ\Y 2024-30APRIL2025 Unrestricted Funds £445.00 Restricted Funds 1MAY 2023-30 APRIL 2024 Unrestricded Funds Restricted Funds £4,920.00 £200.00 included in above £14.23 £13.00 £0.00 £0.00 £265.70 £4,901.00 £5.00 £929.93 £9,834.00 1MJ\Y 2024-30/\PRIL 2025 1MAY 2024 TO 30 APRIL 2024 £915.40 £575.00 £18.00 £0.00 £50.00 £50.00 £5.00 £0.00 £97.00 £1,050.00 £143.38 £4,164.00 £30 98 £0.00 £1 579 56 £981.00 £108.00 £0.00 £0.00 £383.00 £0.00 £0.00 £2,947.32 £7,203.00 (£2017.39) £2,631.00 £10,691.77 £8,060.00 (£2017.39) £2,631.00 |
|---|---|
| £8,674.38 £10,691.00 |
|
| £7,527.11 £9,559.00 £1,047.27 £1,033.00 £100.00 £100.00 £0.00 £0.00 |
|
| £8,674.38 £10,692.00 |