ISLESBURGH DRAMA GROUP
UNAUDITED ANNUAL REPORT OF THE TRUSTEES & FINANCIAL STATEMENTS
for the year ended 31 May 2025
Scottish Charity No. SC043368
ANNUAL REPORT OF THE TRUSTEES
Legal and Administrative Details
Principal Address:
Mairs Yard Holsmgarth Road Lerwick Shetland ‘ ZE1 OPW
Current Trustees:
Independent Examiners: Bankers: Founding Document: Charitable Status:
The Royal Bank of Scotland 81 Commercial Street Lerwick Shetland ZE1 OAD Constitution Scottish Charity No: SC043368
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ANNUAL REPORT OF THE TRUSTEES
Governing Document
The Group is administered in accordance with the Constitution adopted on 30 August 2023.
Recruitment and Appointment of Trustees
The Board Members of |slesburgh Drama Group are the charity trustees.
Organisational Structure
Members of Islesourgh Drama Group have the right to attend members’ meetings (including any annual general meeting) and have important powers under the constitution; in particular the members appoint those to serve on the board and take decisions on changes to the constitution itself.
The Board holds regular meetings and generally controls the activities of the organisation.
Objectives and Activities
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e To further the dramatic or operatic arts and to educate the public in appreciation of these arts by performance of musicals, plays sketches, revues and to do all such things as are conducive to such objects.
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e To advance the voluntary sector by making donations to such voluntary organisations for charitable purposes as the Board shall determine in line with Clause 109 of the Constitution.
Achievements and Performance
Presidents Report
2025 has been another year of community led creativity for Islesburgh Drama Group. We started the session with rehearsals of Kindertransport — directed by on behalf of the group | would like to thank| i the time, skill and dedication that she brought to this production: her vision was stunning. As we all know, taking a play from script to stage takes a mammoth team of people — something IDG is blessed to have. We are indebted to all of the members who worked collaboratively to brindision to life. While we can’t name everyone | would like to thank the cast for their beautiful and powerful performancesill for the impressive set built for another rof wonderful props ii§ana her team for the wonderful array of costumes spanning various time frames and for the backstage magic. Specific thanks needs to go tof for taking a leap out of her comfort zone and leading on sound — it was amazing to watch her confidence grow with each rehearsal and her effort and skill was invaluable throughout. Following Kindertransport, the committee decided that the Spring programme would be structured arounda series of interactive and social workshops and play readings. Many plays were read in the lead up to Spring but no-one felt it was possible at that time to direct one. While the gap in performance may have beena loss for our local community who love to watch IDG on stage, the workshops were certainly a positive and productive experience for our members. From early February to the end of April a varied programme was delivered:| a workshop on movement iE and myself offered play readings, offered sessions on singing techniques fll led on physical theatre, we had a play screening and we ended the programme with the first panto reading. While we can all agree that bringing a play or panto from script to stage is our ultimate goal it is fantastic to see how sharing our skills can work well. Ultimately, we are a community group with a shared interest and passion for theatre and it is reassuring to know that we can maintain that community regardless of the performances planned.
Evidence of our success as a group founded on community will be displayed on September 13‘ when we host our 75" celebrations in the town hall. This is a fantastic milestone and a great celebration of our contribution to theatre performances in Shetland. It is important to thank all of those involved in bringing this to fruition — particularly
the logistics of this celebration and to make the experience as magical as possible for those who are able to attend. This celebration is not only for those active in the group now but also to honour all of the contributions of those throughout the years. There are many members who for various reasons cannot join us but we want it to be known that their presence and contribution is acknowledged and valued.
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ISLESBURGH DRAMA GROUP ANNUAL REPORT OF THE TRUSTEES See
The group were saddened this year to hear of the passing of Beatie Dunn and Christian Tait — both members who contributed extensively to the group over the years. Flowers were sent to both of their families to mark the sympathy felt by members of the group.
ofLooking Oz. Withahead the supportto Winter ofl2025, we areic delightedhas the scriptto have finalisedStephandon boardready foras director rehearsalsof our andnext the castPantomime, and crew haveWizard takesalready hoursstarted of preparationwith their preparations.and we are gratefulAs we all roflknow, androducingall othersand directinginvolved for theira pantomime dedicationis hardtowork the entireand it process. It is already a topic of great excitement and anticipation in the community as children - and adults - look forward to the magic of panto in the Garrison. Sticking with the spirit of magic, we are delighted to have supported four members of the group to attend NODA summer school this se costume and make-up courses while myself and {illwent on a directing course. NODA summer school is a truly amazing experience —- evidenced in some group members choosing to self-fund courses. It is an immersive week in a world ofprofessional theatre and the skills gained are immeasurable. | have no doubt that these will benefit IDG in the years ahead. Reflecting on 2024-2025, its clear that we have had another successful year and | would like to thank the trustees for t hr e irasure wo r kto and ensure supportthe financialin contributingsituation to ofthis each success.production| wouldandparticularlyyear is as itlikeshould toabe. Also to allas shesecretary does for as always being organised with absolutely everything and for predominantly taking the lead as minute secretary. This was a responsibility | used to hold so | know all too well how much focus it requires. | would also like to than for his support in all of the administrative jobs we as a committee have achieved this year. In line with government expectations, he has led the committee through the PVG certification and, separate to this, he has supported us in updating our policies to include electronic documents. | would like to thank 10 are all stepping down from the committee this year. Your dedication to the group over the years is astounding and we are indebted to you all as your commitment and passion for drama has played a substantial role in helping IDG to thrive.
On a personal note, | would like to thank the group for supporting me with my first year as President. It does not seem all that long ago that ..:: calling me up to ask if | was willing to be a trustee on the committee. | remember at the time being initially daunted as | was unsure what | could offer the group in that role. Thanks to the supportive environment of IDG, these feelings quickly dispersed and | found myself enjoying the active role in the group. As a committed member of the backstage, | never thought myself confident or capable of taking on the responsibility of President. However, from the guidance and support of been Jennie and others in the group, | have again glad toproven wrong. have taken the This leap has out been of mya wonderful comfort zone. experience| wouldand,likelike|Xo, Withlela the sound forin Kindertransport, her support as Vice| am President this last year — | am thankful for and appreciative of everything you have done. You have been a brilliant President and Vice-President for the group — your passion and dedication to maintaining drama in Shetland is admirable and you certainly have earned a rest from the responsibility it entails. Finally, thank you to all IDG members as without you all we would be a very boring bunch! | hope you all, like | do, look forward to the fun and creativity in the year ahead.
Treasurers Report
Islesburgh Drama Group produced one play in November 2024, Kindertransport, which was a critical and financial success for the group, meeting all its costs and making a small profit for the group. As a group we know our main money earner is our biannual pantomime, which generates the funds necessary for the group to branch out artistically and stage plays every other year which may not be huge money earners, indeed which may cost money, but which continue to challenge, inspire and, most importantly, entertain our audiences Kinaertransport did that and the small profit was just the icing on the cake.
Overall, the financial position of Islesburgh Drama Group remains healthy and solvent. Because this is our non-panto year and only one production was completed, our expenditure exceeded our income (see below) but overall our net worth in cash remains at £31,000 approximately.
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ANNUAL REPORT OF THE TRUSTEES
Included in our income this year is a Shetland Charitable Trust grant of £3,781 which has been awarded towards supporting the accessibility costs for various groups to attend our panto, including our preview night. We are very grateful to Shetland Charitable Trust for this significant award. These funds, although recorded in the accounts for 2024/25 will obviously be applied to expenditure in 2025/26. That means therefore that the actual excess of expenditure over income in 2024/25, excluding the SCT grant, is in the region of £7,400. As mentioned previously, moving into a panto year in 2025/26 should result in money being earned for the Group but, as ever, we need to continue to keep an eye on our bottom line, particularly due to the fact that we have assets to insure and maintain, in particular our extensive wardrobe and our Gremista store. We also wish to continue to support members to attend the NODA Summer School in order to bring back important dramatic, practical and artistic skills to the group, reducing the need to “buy in” this type of expertise. Consequently, the Group is currently actively exploring other sources of grant funding to support its operations into the future.
Approved by the Trustees on 28 August 2025.
President
Treasurer
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ANNUAL REPORT OF THE TRUSTEES
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STATEMENT OF TRUSTEES’ RESPONSIBILITIES
Members of the Executive Committee assume the responsibilities given to Trustees, under legislation relating to charities in Scotland. They are required to prepare accounts for each financial year which have been properly prepared from and are in agreement with the accounting records of the Charity, and comply with relevant disclosure regulations. 5
In preparing those accounts, the Committee members are required to:
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a. select suitable accounting policies and then apply them consistently; b. make judgements and estimates that are reasonable and prudent; ¢. follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts; and
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d. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The Committee members are required to act in accordance with the constitution of the charity, within the framework of trust law. They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the requirements of Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 flowing therefrom. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets ofthe charity and to prevent and detect fraud and other irregularities.
By order of the Trustees
President
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF ISLESBURGH DRAMA GROUP
| report on the financial statements of the Charity for the year ended 31 May 2025 set out on pages 7 to 9.
Respective responsibilities of trustees and independent examiner
As described on page 5 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, and they consider that the audit requirement of section 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items of disclosures in the financial statements, seeking 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 financial statements.
Independent examiner’s statement
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In the course of my examination, no matter has come to my attention,
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1 which gives me reasonable cause to believe that in any material respect the requirements:
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® to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
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have not been met, or
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2 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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28 August 2025
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ISLESBURGH DRAMA GROUP RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31 May 2025
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|---|---|---|---|---|---|---|
|Unrestricted|Restricted|2025|2024|
|Income|Income|Total|Total|
|Funds|Funds|Funds|Funds|
|Notes|£|£|£|
|RECEIPTS|
|Ticket and|programme|sales|7,455|-|7,455|38,065|
|Donations|75|-|75|338|
|Memberships|433|-|433|473|
|Summer|school|income|2,390|-|2,390|2,364|
|Grant|income|-|3,781|3,781|-|
|Calendar|sales|-|-|-|-|
|Bank|interest|received|854|-|854|795|
|Miscellaneous|income|-|-|-|84|
|TOTAL|RECEIPTS|11,207|3,781|14,988|42,119|
|PAYMENTS|
|Play expenditure|8,270|-|8,270|30,094|
|Insurance|2,198|:|2,198|1,898|
|Stationary|28|-|28|:|
|Website|269|-|269|245|
|Subscriptions|156|.|156|144|
|Memberships|205|-|205|230|
|Advertising|35|-|35|80|
|Gifts|272|-|272|115|
|Wardrobe|50|-|50|-|
|Room|hire|370|-|370|300|
|Summer|school|6,345|-|6,345|6,190|
|Workshop|325|-|325|303|
|Equipment|-|-|-|546|
|Donations|-|-|-|550|
|Photos|-|-|-|176|
|Miscellaneous|77|-|77|133|
|TOTAL|PAYMENTS|18,600|-|18,600|41,004|
|SURPLUS/(DEFICIT)|FOR YEAR|(7,393)|3,781|(3,612)|1,115|
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STATEMENT OF BALANCES
at 31 May 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| BANK AND CASH IN HAND | ||
| Opening balances | 34,497 | 33,382 |
| Surplus/(Deficit) for year | (3,612) | (1,115) |
| Closing balances | 30,885 | 34,497 |
| Represented by: | ||
| RESERVES | ||
| Unrestricted funds | 26,104 | 33,497 |
| Restricted funds | 4,781 | 1,000 |
| 30,885 | 34,497 | |
| OTHER ASSETSAND LIABILITIES: | ||
| FIXED ASSETS | ||
| Workshop | 106,968 | 106,968 |
Approved by the Trustees on 28 August 2025 and signed on their behalf by:
Treasurer
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ISLESBURGH DRAMA GROUP NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 May 2025
1 ACCOUNTING POLICIES
BASIS OF ACCOUNTING
The financial statements have been prepared in accordance with the Charities Accounts (Scotland) Regulations 2006 and the Charity Trustee and Investment (Scotland) Act 2005 on a receipts and payments basis.
FUND ACCOUNTING
Restricted funds are subject to specific conditions imposed by the donors of grant making organisations.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
2 CONTINGENT LIABILITY
There is a contingent liability to repay grants received should any of the grant conditions be breached.
3 TRUSTEE EXPENSES
No trustee received expenses or remuneration in the year.
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