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GREIGARIOUS CAS (COMMUNITY ARTS & SINGING) SCIO
CHARITY NO: SC043756
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
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GREIGARIOUS CAS (COMMUNITY ARTS &.SINGING) SCIO
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 28 FEBRUARY 2025
The Trustees present their report together with the financial statements and the independent examiner's report for the year ended 28” February 2025.
REFERENCE & ADMINISTRATIVE INFORMATION
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Charity Name: Greigarious CAS (Community Arts & Singing) SCIO
Known as: The Clydeside Singers, Vibes, GCAS Studios and other Community Art Related
Activities
Charity No: §C043756
Address: Po
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Current Trustees during this year end:
All Trustees held their positions for the full financial year.
STRUCTURE, GOVERNANCE & MANAGEMENT
Constitution:
The charity is a Scottish Charitable Incorporated Organisation (SCIO) and is governed by /ts constitution. The organisation was incorporated and granted charitable status on 1 February 2013.
Appointment of Trustees:
The Trustees are elected at the Annual General Meeting. Under the constitution, there must be a minimum of three and not more than five elected Trustees. The Trustees are also the organisation’s only members and comprise the organisation's Board.
Management:
The organisation is managed by the Board.
OBJECTIVES & ACTIVITIES
Objectives:
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|i|To advance|the|arts and|culture through|the|provision|and|facilitation|of music|and|art|community|projects,|
|events,|exhibitions|and|activities;|
|2.|To|advance|education by|providing workshops|and|classes|in|creative|arts and|music|as well|as community|
|capacity|building;|
|3.|To advance|citizenship|or community development|by|encouraging and|supporting|volunteering|
|opportunities|and|participation|through|the|provision|of activities|to enable|capacity|building and|
|involvement.|
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Activities:
The principle activities of the organisation are provision of musica! therapy to residents of local care homes and hospitals, and active support of local charitable fund-raising and community events by providing entertainment.
Our original/flagship group The Clydeside Singers, formed with volunteers aged over 50, continued to help older members of our community remain integrated in society and maximise their contribution to the welfare of others.
Our inter-generational singing group WEST (formally VIBES) , formed in 2013 to expand our repertoire and appeal to a wider audience, continued to provide entertainment at local community events.
Our Musical Minds Inverclyde (MMI) project run in collaboration with Alzheimer Scotland Inverclyde, continued to provide an average of over 60 local home care residents the opportunity to enjoy a monthly sing-a-long and, when the notion took them, a wee dance-a-long.
Our GCAS Trio was added to our list of projects in 2022, covering an eclectic array of songs including acoustic and instrumental tunes, and travel further afield in Scotland were unfortunately not able take part in much during this year.
GCAS Clydeworks Media, established as a multi-media design group that creates videos for various events/causes related to GCAS activities and purely online activities, did not see any activity during this year.
ICCC (Inverclyde Carers Café Chorus), which began in 2023 in collaboration with Inverclyde Carers Centre Café (ICCC) to expanding our activities in the Social Prescribing arena, did not see any activity during this year.
During this financial year ending 28" February 2025, a total 76 music therapy performances took place via our charity and groups. Unfortunately, this year a more than usual number of our venues (themselves charities e.g. Inverclyde’s Larkfield Unit) were financially unable to provide a donation for our services,
FINANCIAL REVIEW
Up until December 2024 our main hired venue provided a discount on rental costs, which is one of the main costs we incur: unfortunately, this venue and discount became unavailable as of January 2025.
The on-going costs of providing musical and technical support on a professional basis was kept at the same rate since April 2022 when invoices were increased and remained consistent throughout this financial year.
The Trustees believe that continuing to support the need for musical and technical support has proven to be correct to date, and that the reputation of the organisation has been enhanced, But the current and on-going economic situation means pursuing the current strategy and tightly controlling costs has become more challenging.
RESERVES POLICY
The Trustees’ policy to maintain a sufficient balance to meet their current operational requirements, became redundant this year due to circumstances. Restricted funding received from National Lottery had to be returned and no further applications will be investigated/made. Donations from venues ceased as of December 2024.
PLANS FOR FUTURE PERIODS
The Trustees successfully continued to provide all our objectives throughout the majority of this financial year. But due to changes in circumstance the majority of activities conducted by GCAS had to be suspended in January 2025.
Approved by the Trustees on A |
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GREIGARIOUS CAS (COMMUNITY ARTS & SINGING) SCIO
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF FOR THE YEAR ENDED 28™ FEBRUARY 2025
| report on the financial statements of the charity for the year ended 28th February 2025, as set out on pages 5 to 8.
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 (“the 2005 Act”) 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 itermns of 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, although the review carried out has been extensive, so | do not express an audit opinion on the view given by the accounts.
independent Examiner's Statement
In connection with my examination there has been no matters that have come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the requirements
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a. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations; and
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b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met; or
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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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CIMA/AAT
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GREIGARIOUS CAS (COMMUNITY ARTS & SINGING) SCIO
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
| RECEIPTS | Note | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|---|
| Funds | Funds | 28/02/2025 | 29/02/2024 | ||
| VoluntaryReceipts: | |||||
| Donations | 4 | 2,608.40 | 2,608.40 | 1,546.05 | |
| Grants | |||||
| Charitable Activities: | |||||
| Performance income | 3,217.10 | 3,217.10 | 4619.10 | ||
| Subscriptions | 6,600.80 | 6,600.80 | 8.445.00 | ||
| CDSales& Raffles | |||||
| GiftAid | 0 | 0 | 1,660.47 | ||
| Miscellaneous | |||||
| Total Receipts | 12,426.30 12,426.30 16,270.62 —__———ll==.—:02.''<$§} gSa= ———————:.:.:.:.:): nm awa |
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| PAYMENTS | Note | Unrestricted | Restricted | Total | Total |
| Funds | Funds | 29/02/2024 | 29/02/2024 | ||
| Cost of Charitable Activities | 5 | 24,124.92 | 0 | 24,124.92 | 23779.00 |
| PurchaseofEquipment | 586.98 | 0 | 586.98 | -196.99 | |
| Total Payments | 24,711.90 | 24,711.90 | 23,582.01 | ||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 28/02/2025 | 29/02/2024 | ||
| Surplus/(Deficit} | -12,285,.60 | 0 | -12,285.60 | -7,311.39 | |
| Write off/Donation ofEquipment | - 6,466.95 | ~6,466.95 | |||
| OverallDeficit | 18,752.55 | 18,752.55 |
The surplus/deficit section above shows total incoming less outgoing for the financial year, the section below shows the final bolance at the end of the financial year was zero, confirming the charity hos no outstending debt.
The notes on pages 6 and 7 form an integral part of these accounts.
GREIGARIOUS CAS (COMMUNITY ARTS & SINGING) SCIO
STATEMENT OF BALANCES AT 28 FEBRUARY 2025
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|FUNDS RECONCILIATION|Unrestricted|Restricted|Total|Total|
|Funds|Funds|28/02/2025|29/02/2024|
|Opening|Cash|at Bank &|in Hand|12,285.60|0|12,285.60|19,596.99|
|Surplus/(Deficit)|-12,285.60|0|-12,285.60|-7,311.39|
|Prior Year Adjustment|
|Closing Cash at Bank &|in Hand|0|it)|0|12,285.60|
|BANK & CASH BALANCES|Unrestricted|Restricted|Total|Total|
|Funds|Funds|28/02/2025|29/02/2024|
|Bank|0|0|0|12,285.60|
|Cash|in|Hand|
|Creditors|
|Total|0|0|0|12,285.60|
|OTHER ASSETS|Total|Total|
|28/02/2025|29/02/2024|
|Equipment|Salvage Value @28/2/2025|(See|Note|6)|885.00|
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The notes on pages 6 and 7 form an integral part of these accounts.
Approved by the Trustees on ys | 1 25 and signed on their behalf by:
GREIGARIOUS CAS (COMMUNITY ARTS & SINGING) SCIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1 BASIS OF ACCOUNTING
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 NATURE & PURPOSE OF FUNDS
Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objectives of the charity, The Trustees maintain a single unrestricted fund for the day-to-day running of the organisation.
During the period donations/subscriptions of £2608.40/£6600.80 were received, with a further £3217.10in
performance income.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds have been set aside by the trustees for specific purposes.
There was no restricted income brought forward from 2023-24; restricted funding of £10204.00was received in January 2025 for the MMI Project, returned to funder the same month due to the current circumstances and necessary suspension of the main charity activities and projects.
3 RELATED PARTY TRANSACTIONS
On 23 February 2015, the Charity entered into an Agreement with A&M Greig of which Mary Greig, a Trustee, is a Partner, for the continuing supply of musical direction and technical support, in accordance with the constitution.
it was agreed, since lockdown, to resume paying wages as lockdown measures gradually eased. Commencing with £400.00 a month from October 2021. This increased from 2022 onwards as more activities and working hours increased.
4 DONATIONS
On 16" November, HM Revenue & Customs granted Greigarious CAS SCIO recognition as a charity for tax purposes from 28th February 2013, allowing the Charity to make application for the repayment of tax on all donations where the donor has made a Charity Gift Aid Declaration. A total of £1,576.99 gift aid was claimed towards the end of this financial year but received after the year end so is not included in this return.
5 COST OF CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Total28/02/2025 | Total29/02/2024 | |
|---|---|---|---|---|
| Funds | Funds | |||
| Feesformusical/technical support | 21,865.90 | 21,865.90 | 20,781.60 | |
| Direct Expenses | 67.91 | |||
| Rent/HallHire | 1,430.00 | 1394.00 | 1,632.00 | |
| Travel/Transport Costs | 280.00 | |||
| Insurance | 159.04 | 159.04 | 159.04 | |
| Postage& Stationary | $4.73 | |||
| Membership/Subscriptions | 187.08 | 187.08 | 187.08 | |
| Consumables | 214.15 | 250.15 | 164.14 | |
| Training | ||||
| Accountancy | 268.75 | 268.75 | 262.50 | |
| Miscellaneous | 0 | 150.00 | ||
| Total | 24,124.92 24,124.92 23,779.00 eee |
6 EQUIPMENT INVENTORY WITH CURRENT SALVAGE VALUE
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