RKGISTERED COMPANY NUMBER: SC345346 (ScotlAnd) REGISTERED CHARITY NUMBII R.. SC041525 REPORT OF THE TRUSTEES AND FINwICAL sfATEKENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR Drurnch8pel Arts Workshop Pavllion 2 3 Dava Str¢¢t Broomli)an Road Glasgow G512JA
Drumchapel Arts Workshop CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 March 2025 P#ge Report ofthe Trnste I to 2 IndepeDdent Eiamlller's Report ststement of Finanthl Aetlvfitks Balance Sheet 5 to 6 Notes to tbe Fin*nc4al Statements 7 to 12 IktsilI Ststement of Financial Activities 13
Drumchapel Arts Workshop REPORT OF THE TRUSTEES For The Year Ended 31 March 2025 The trusttes who aT¢ also directors of the thrity for the purrmws of the Conwanies Act 2006, present their report with the financial statements of the chlty for the Y ended 31 March 2Q25. The lrnglees have adopte41 the provisions of AccountiDg and Reporting by Charities: Siatement of Reeommended Practice applicable to charities ]x¢paring their aecounts in aCcOrdat with the Financial Rerting Standard appli(xble in the UK and Republic of Ireland (FRS 102) (etre¢tiv¢ l January 2019). 0EcTiVEs AND ACTIVITIES Objectives and alms The objective of Dnnchapel Arts Workshop is to an iDforn]al and welcoming W0$pa where individuals with an interest in the arts can coDnecL explore their creativity 8nd develop new skills ID vartous artistic disciplines including painting, thawi stain¢d flls¢d gla and llwsaic. Our vision is to foster a vibrdnt comD]unity wh¢ both Eegimws and se&wned artists feel supported ID their creative journeys. Charitsble activities Despit¢ the ubs¢nc¢ of external fidIng during the 2024-2025 tKriod, atr plea*1 to report a SUCC¢58ful year. While available funding appears to have been directed towards mental health orEalli5ations, rneD'S group4 ]nwic and gordening initiatiyes, and individual art projttL% rather than art coiIec¢ive4 we have coutinued io thrive. Our totsl foot£all from Marcb 2024 to March 2025 was 1,193, a strong tndicator of S&181 community engaganenL We are extremely forttumte to have our prnises donated by Thc Whcatlcy Housing Groupy which megns we do not incw rettt or electriciry costs. The incomc generated through our droTrin Sessions h&$ enabled vs to Cover operational expenses and r¢m&in financially stable. Over the year. we suctt&sfulty ran Èwo painting a[ dramryng course5 and two ¢opper reU55éeating w0shO4 all of which were well attended. We are cuff¢ntty' explorillg the additton of fi]se41 glasy and stained gl&ss cl&8se& We continue to offeT regular dropin sessioD5 for participaDts who have completal any of our courses. These sessions, which run for three liours weekly at a cost of £5 (to cover material ensts). are I1 by dedicated volunte¢rg. They provide a welcoming and sw)portive envirnnment where attend¢es can continue their creative work and connect with othe]s. Many partieipants find thcsc sessions beneficial for their mental wellbein& oft¢n using the Spa to share ¢on¢erns and build community supporL Our current weekly schedule itiGludes th¢ Glw Group on Monday afterll0 the Mosaic GTOUP on Monday evenings, I0th¢[ M05aiG GTOUP on Tuesday afternwn4 and the Patntiog Group on Thursdkyg. All committee me]nbers and Yolunteers trained in Firsl Aid and Fire Safety. eJLsuring a safe and secure environm¢Dt for all part&cipants. FINANCIAL REVIKW Prineipal funding sollrces We are fortuT]ate to op¢rate in premises generousty provided rent-free by the Wheatley NoiDg Group. which also vers our electricity costs. This invaluable support allows to direct nM)re resources towards our programmes. Our principal fmancial eolltributions £1.500 from the Antonine Court project £4,280 getwat¢d from psrti¢ipant fee io (NJr dropin se55iOn5. FUTURE PLANS We plan to offtr stmctured claws lryj by exrtriencfAJ tutors tbis year. These claw will a¢¢e5sible to everyone rewdlcss oftheir lo10. 1he proF&d c05t for a 10 week c4)wse is £125. STRucfuRE, GOVERNANCE MANAGEME Gov¢rning doemment The charty 15 controlled by its govtrnillg diKumenL a decd of and CO$tituteS a limited C4)mp8ny. limited by guarantee, &8 defined by the ComrAllie5 Ac¢ 2006.
Drumchapel Arts Workshop REPORT OF THE TRUSTEES For The Year Ended 31 March 2025 REFERENCE AND ADMINLSTRATLVE DETAll Reglstered Company number SC345346 (Scotland) Regtstered CltArity nllmber SC041525 R¢gist¢r¢d offlce 39 LI[W00d Crescent Dnllnchapel Gllqgow G15 7EP Trustee5 Mr8 G M Ross Mrs S Hale Ms L Noffi5 (resign1 21.725) Company Se¢r¢tary Independent Examiller Burgoyne Carey Clwtered A¢eountants Pavilion 2 3 tknva Street Broomloan Road Glasgow G512JA Approved by order of th¢ of tnJst¢¢s on 12 Nove1&r 2025 and signed on its behalf by: Mrs G M Ross- Thlstee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DRUIACHAPEL ARTS WORKSHOP J P)rt on the accounts for the year ended 31 Morch 2W25 s¢t out on pages fourto tw¢]ve. Resp¢ctlve reSnSIbilitIeS of trustees ¥4nd exgmlner The charity's tswtees are responsible for the E*epaTation of the ounts in accordance with the tenns of the Clwities and Trustee Investment (Scotland) Act 2005 and the Charities Ac£ounts (Scotland) Regul&ioDS 21J06 (as am¢n(kd). Th¢ ch'lty,3 twstees consider that the audit requirement of Regulotioll 10(IKa) to (c) of th¢ AOUnts Regulations does not apply. It is my rssponslbility to examin¢ the awuuts r¢quird under SE¢tion 44IIXc) of the Act and to stste MthetheT partirular matt¢rs have corne to my attentio Basls of the Independellt eisminer's report My eXa]nation was carried out in accordance with Regu]Ation I l of th¢ A¢¢ounts {S¢(rtland) Regulations 2006. kn examination Inc1Lid a ftview of th¢ w)unting r¢wrds kept by the charity and a comparison of the acnts presented with those r¢oords. It also includes wnsidemion of any unusual items or disclosures in the accounts, and s¢¢king ¢xplanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence would be rUltl in an audii. 8nd cowu¢lltly I do not expre55 all audit opinion on the view given by the accowits. llldependent exAmlneW$ $tst¢m¢nt In ¢onne¢tion with my examination, no matter has cotne to myattentioll: {[) which gives me ronable caLqe to believe thal ally material re4rt the requirements to keep accounting records in ac£4)r with Section 44{IXa) of the 2005 A¢t and Regulation 4 of the 2006 Accounts Regulations; and to prepare aceounts whieh a¢wrd with the a¢¢ounting record5 and kn compty with Regulation 8 of the 2006 A¢¢ounts Regulations have not been or (2) to which, in my opinion. attention should be drawn in order to fflable a proper ut)ddIllg of the accowiL¥to be reached. Vimcetrt Burgoyne The Institute of Chartered Accountmts of Scotl Burgoyne Carey Chart¢r¢d Acwuntants Pavilion 2 3 Dava Street BrLHmiloan Road Glaggow G512JA 12 November 2025 Page 3
Drumchapel Arts Workshop STATEME OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2025 2025 TotLI fi]nds 2024 Total funds unrestrict Restricted fimds Not&$ INCOME ALYD ENDOWMErirs FROM Donations &nd legaci 2520 2,520 4,5(Kl Other trading activities 5.760 5.760 5.318 Total 8,280 8,280 9,818 EXPKNDrruRE ON Charitable activitifs Social Inclusion 7.412 35 7,447 3.556 lJ13 1,313 4,323 Total 8,725 35 8,760 7,879 T INCOhIFJ(EXPENDITURE) (445) {35) (480) 1.939 RECONCILJATION OF VUFtDS Total fid5 brought foTrwd 7.968 37 8.005 6,066 TOTAL Fuf4DS CARRIED FORWARD 7523 7.525 8,005 The notes forni part of thes¢ finm¢ial 5t4ternents Pag¢ 4
Drumchapol Arts Workshop BALANCE SHEEr 31 March 2025 2025 Tots] funds 2024 Total fimds fimds Ftxci D ASSETS Tallgible assets 1,100 i.ioo 518 CURRENT ASSETS Debtors Cash at baffjk and in h8nd 490 7,521 490 7,523 663 8,136 8.011 8.013 8,799 CREI DITORS Atnounts falling due within OD¢ y¢ar (1,588) (1,588) (1,312) NET CURREI ASSETS 6.423 6,425 7,487 TOTAL ASSETS CURRENT LJABILTTI]r.s 7523 7.525 8,005 NET ASSETS 7,523 7,525 8.(KJ5 FUNDS Unrestricted funds Restricted funds io 7.523 7.968 37 TOTAL FUNDS 7,525 8,(M)5 The cbaritable cowy is entidl to exptioll frotn audtl ullder selOn 477 of the Compaui¢5 Act 2006 for the year ended 31 MaTch 2025. The tnembers have not required the COTnpany to obtsin audit of ILS ODanciai statements for the ye)r ended 31 Maxch 2025 in aco)rthee with Sectiox 476 of the CornpaDie5 Act 2006. The truste acknowlty their $)nsibIlitieS for {a) ensuring tbat the charitable compgny ke¢ps a¢¢ourtting records ihat compty with Section5 386 and 387 of the Companies A¢t 2006 and pr¢paTing finmcial ststements which give a tsue aTrJ fair vlew of the 51ate of affairs of the charitsble company L8 at the end of financial year and of its bwlus or deficit for each financial year in 2ecordArte with the requirements of Sections 394 and 395 alld whith otherwise comply with the requirem¢nts of th¢ Companie5 A 2006 relating lo fillan¢ial statements. 50 far as applicable ty the charitable company. (b) The noles form part of fjllancial statemu Page 5 continued...
Drumchapel Arts Workshop BALANCE SHEET - continued 31 March 2025 These financial statements have been prq)ared in accAwdance wlth the provisions applicable to charitable cornpani&4 subject to the small companies regime. The fmallcial stat¢tllEnts wer¢ aPPTovEd by th¢ Board of TTUSix5 and authoTis¢d for issue on 12 November 2025 and were signed on its behalf by: G M Ross- Tnte¢ The notss form part ofthese financial ments Page 6
Drumchapel Arts Workshop NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 March 2025 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financiaI statements of the ch8xitable company, which is a pubitc benefit entity under FRS 102, have been prepared in accordance with the Chariti&8 SORP {FRS 102) 'Accounting ad Reporting by Ch2ritieg: Stktement of Recommended Practice &pplicable to eh8rsti&4 ppArIng their accounts in accordancc with the Financial Rq)orting Standard applicablc in th¢ UK and Republic of Ireland (FRS 102) (effective l January 20191,, Financial Reporting StsLdard 102 Tr Financial Reporting Standard appliobl¢ in th¢ UK and Ilepublic of Ireland, alld th¢ Compalli¢s Art 2(K16. The finoncial 51atements have iK¢n prepared Under the historical cost INCOME All income is recognised in the Statement of Financial Activities once the charity entitleDlt to th¢ funds. it is probable that the income will received and the 8JnountC8ll be me&sured r¢liably. EXPENDrruRE Liabilities are recognised L% expendtti]re &8 soon &$ there is & legal or constrnrtive obligation commttting the charity lo tl4t expenctiture, it 15 probable that a transfrr of economic benefits will be required in settlement and the amount of the obligation can be Jnelsured lIablY. Expenditsffe is accouAtd for on an acc&1$ basis and h been clpssifid und¢r h¢adllJg5 that ag8r¢gptr all T¢lat¢d to the ratEgory. WheTe costs cannot be dtlY attributed to particuljr h¢ading5 they have Een ltell activiti on a basis consistent with the use of TANGIMLK FJXED AssErs Depreciation is provided at the following annual rates in order to write off each &8et over its estimated ¢ful life. Compuler equipment . 25% on cost TAXATION The charity 15 exempt froEn corporation t&x on its charitable activiues. FUND ACCOIJPMNG Unrestricted fiTnds can be 8¢d in accordance with the cbaritable objectives at the discretion of th¢ trust¢¢s. Restrictcd fund5 only be v5¢d for particular rthic¢¢d purpow wtthTll the objects of the charity. Restrictions arise when specified by the donor or fitllds are rdised for particul restricted Purposes. Further explanation of the natutt and pllrpoge of eaeb fitnd is inollldeA im the to the financial statements. HtRE PURCIIASE AND LEASING COMMITMErirs R¢ntais paid under operating le5 aT¢ Charged to the Ststemart of Financial Activittes on a Straight line b&sis ov¢r the period of th¢ lease. Page 7 CODtiDued..
Drumchapel Arts Workshop NOTES TO THE FINANCIAL STATEMEKfs- continuèd For The Year Ended 31 March 2025 DONATIONS AND LEGAcs 2025 2024 Donations Grants DonateAI s¢rvices aDd facilities 520 500 2.000 2.000 2.000 2,520 4,500 Grts Receivable 2025 2024 2,000 Rob¢rtson Tht OTHKR TRADlTriG ACtivrriL 2025 2024 Fundraising events 5,760 5.318 NET INCOMEI{EXPEf4DTfuRE) Net juWe1(¢Xp¢ndItUre} is 5tsted afteT cgl¥l(ed[I1Dg). 2025 2024 Depreciation- oTvned a5%ts Other operdtiDg leases Surplus on disp)sal of fixed Lssets 277 354 2,0) {I,000) (687) TRUSTEES, RETrTUNERATIO.N AND BENEFITS TRUSTEES. EXPENSFS There were no tn]ste¢s' expeTbW paid forthe year ended 31 h(arch 2025 nor for the year end¢d 31 March 2024. COMPARATIVES FOR THE STATEMKYT OF FINANCIAL AcTIvlEs Tot4] funds fimd funds INCOME AND ENIK)WWENIS FROM DonatioTrs and legacies 4.500 4,500 Other trading activities 5.318 5,318 Totsl 9.818 9.818 EXPETr4DITURE OLY Charitable Activities sla1 Inclusion 3.556 3.556 4,130 193 4,323 Total 7.686 193 7.879 Page 8 coniinued...
Drumchapel Arts Workshop NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2025 COMPAIi4TIV&S FOR THE STATEMENT OF FINANCIAL AcfiviTIES- eondllued unstrIcted R&%tri¢tl fjJn(ts Total fund5 NET If*COI4IEI(EXPF.NDrruRK) Transfers between funds 2,132 1.400 {193) (1.400) 1.939 Net movement in funds 3.532 (1.593) 1,939 RRCONCILIATION OF FUNDS Total funds brought forward 4.436 1.630 6.066 7.968 37 8.005 TANGIBLE FIXED ASSETS Pl8nt and Computer Jjwhinery equipment Totsls COST At l April 2024 Additions Disposals 812 859 (630) 603 1,415 859 (630) At31 Marth2025 603 1.644 DEPRECIATION At l April 2024 Charge for year Eliminated on disposal 746 81 (630) 151 196 277 (630) Ai 31 Mjrch 2025 197 347 544 NET BOOK VALUE At 31 March 2025 844 256 i.ioo At 31 March 2024 452 518 DEwfoRS: AMOIIP4TS VALLING DUE WITHLY OMK YEAR 2025 2024 Trade debtors Pr¢payments and a¢¢[U income 490 563 490 663 continued...
Drumchapel Ar15 Workshop NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2025 2025 2024 Trade creditors Aurued exp¢D 77 1511 251 1,061 1.588 1,312 io. Net movement in fuTrds At 31.3.25 At 1.424 Unrestricted Gend fiu 7.968 (445) 7,523 Restrkted funds Restricted Fund 37 {35) TOTAL FUNDS 8,005 (480) 7,525 Net movem¢nt iti fiwds. inclth in the aixTrve are as foll Jn¢oTning Resources expended Movement in fimds Unrestrieted fllndi General fiujd 8,280 (8.725) (445) RLstrlcted fllnd$ Restricted Fund (35) (35) TOTAL FU.YDS 8280 (8.760) (480) Cotnparatlves for movement ill funds Net tveMent in fun(18 Trn)sfers between At 31.3.24 At 1.423 Unreshlcted fun¢L8 GeneraI fund 4.436 2.132 1,4(M) 7,968 Restricted fundy Kestricted Fund 1.630 (193) (1.400) 37 TOTAL FUNDS 6,066 .939 ,005 Pagc 10 continuetL..
Drumchapel Arts WoJ*shop NOTES TO THE FINANCIAL STATEMEPtrs - continued For The Year Ended 31 March 2025 MOVEMEP4T IN Fu)s- contillued CoMpative net movem¢nt in fiJnd& in¢lu(led in the aboye are follows: Incon]iDg Resources movnent eXnded in fvnds Uiirestricted fllnrLs General fimd 9.818 (7.686) 2,132 Restricted funds Restrict l.und (193) {193) TOTAL Fuf41)S 9.818 (7,879) .939 A current year 12 llnthS and prioryear 12 month combined w)sition is follows.. Net Transfers between fi]nds At 31.3.25 At 1.423 Unrestricte41 funds General nd 4.436 1.687 1,400 7,523 Restricted fmnds Restricted FLd 1.630 (228) (1.4¢M)) TOTAL FUNDS 1,459 7525 A ¢utrenl year 12 months and prior y¢aT 12 monts ¢ornbin¢d D¢1 nK)vemfflt in fvnds, includ1 ID the above ar¢ as follows.. JncomiDg Resources Movement resources expended Èn Unrestricted funds Gellerdl fimd 18.098 (16.411) 1,687 Rcslrleted fLnds Restricted Fund (228) (228) TOTAL FUNDS 18.098 (16,639) 1,459 Pageii )Dtinued...
Drumchap81 Arts w0shOp NOTES TO THE FINANCIAL STATEMENTS - continued For The Yèar Ended 31 March 2025 ii. REI LATED PARTY DISCLOSLUiLS There were no related paty transactio for the year ended 31 Marth 2025. Page 12
Drumchapel Arts Workshop DEfAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2025 2025 2024 INCOME, AND ENDOWMEf*TS DonatfioDS and legatios Donations Grants Donated s¢ryi¢¢s and ftcilities 520 500 2.000 2.000 2,(M)O 2.520 4,500 Other tradlng aetiviti&8 Fundraising events 5.760 5.318 Total ineomlng resources 8280 9,818 ExPENDURE Charithble aetivltles Artist and M(¥klling E,ees 840 1,120 1,348 1.960 1,348 Support costs M4n4gement Other operating le& 2.000 403 2.000 1,233 88 612 55 171 953 436 881 342 203 151 (1,000) Light and heat Telq)hone Postage and stationery Sunthies Rep&irs & Re¢[$ Computer Expenses Bookkeeping & Administratso Trnining Plant and machinery Cojnpuler wuipment Profit on sal¢ of tangtble fixed sets 730 116 228 1.785 150 1,255 81 196 (687) 6257 6,125 FiDall¢e Bank charge& 133 176 Governance costs Accnuntanc>' and legal fees 410 230 Total re50urcss cnded 8.760 7.879 et (expendltureylne&me (480) 1.939 This page does not fonn part of the Slat)ry financial statemerts Page 13