2025-12-31-accounts - Glasgow Light Opera Club SCIO

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From				To
	01	01	25		31	12	25

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Other names charity is known by Registered charity number Charity’s principal address	Glasgow Light Opera Club

	GLOC

	SC 043791
	11 Glasgow Road
	Uddingston

		Postcode G71 7AU

Names of the charity trustees on date of approval of Trustees’ Annual Report


			Dates acted if not for whole year
	Trustee name	Office (if any)


1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Collette McCarter	President

	Lisa Forrest	Vice President
	Ruth Tod	Treasurer
	Amy Young	Secretary
	EmilyCurrie	Committee
	Laura McKay	Committee
	Emma Campbell	Committee
	Shiobhan Gallagher	Committee
	Kai Simpson	Committee
	Mhairi Caulfield	Committee
	GaryCrumlin	Committee
	Lynne Wedgeworth	Committee	04/03/25 topresent

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year







Structure, governance and management
Type of governing document Trustee recruitment and appointment
	Th Gl Liht Or Clb GLOC h bn in rtin
	e asgow g pea u () as ee opeao since 1908 and is governed by its Constitution. GLOC was recognised as a charity in 2013. The membership elect a managing committee at the Annual General Meeting (AGM).
	Th T i f h ffi b Pid Vi
	e rustees consst o te oce earers (resent, ce President, Treasurer and Secretary) and committee members. Any member of GLOC can be elected to the committee and can be elected as an office bearer. Trustees are appointed at the AGM.

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	Th dt f th t hit lt i Th
	e avancemen o e ars, erage, cuure or scence. e provision of recreational facilities, or the organisation of recreational activities with the objective of improving the conditions of life for the persons for who the facilities or actiities are primarily intended.
	Th i ii f h lb i hl f il
	e man actvty o te cu s reearsa o a musca production and the production of the show to public audiences. This cumulates in an annual show performanced at a main theatre in Glasgow City Centre for one week, usually around October/November time. During the year, GLOC also organises fundraising events to promote the club, whilst raising funds for the annualproduction.

APPENDIX 1

Achievements and performance

Summary of the main achievements of GLOC put on six performances of Rock of Ages to public the charity during the financial period audiences from the 21st to 25th October 2025, taking place at the King's Theatre, Glasgow. During 2025, GLOC organised two fundraising events to provide additional funds for the club as well as several social gatherings for its members. The club made a profit of circa £2.6k on this year's production, which will be used towards the club's funds for the upcoming 2026 production.

Financial review

Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)	R hl f h hl
	eserves are ed to und te reearsa space and costs associated with the following year's production.


	Wdb i idd b f th itt
	arroe servces were prove y one o e commee members on a voluntary basis. Costumes and props were sourced in-house to reduce the costs for the production. Life members of GLOC also contributed to tasks such as photography and props assistance during show week.

APPENDIX 1

Other optional information

Declaration

----- Start of picture text -----
The trus tees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) SIGN
OSCR will accept
digital or typed
signatures
Full name(s)
Amy Young Ruth Tod
Position (e.g. Chair)
Secretary Treasurer
Date
11/3/26 11/3/26
----- End of picture text -----

Enter SC No. below SC 043791

Enter charity name below GLOC

	GLOC	GLOC	GLOC	GLOC	GLOC	GLOC	GLOC	GLOC			SC 043791

	Receipts andpayments accounts
	For the period from	Period sta		rt date			Period		end date
		Day	Month		Year	to	Day	Mon	th	Year 2025
		01	01		2025		31	12

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £ - - - - - - 1,849 159,670 108,372 1,261 ~~161519~~ 161519 109,633 109,633	Restricted funds to nearest £		Expendable endowment funds to nearest £ - - - - - -			Permanent endowment funds to nearest £		Total funds current period to nearest £		Total funds last period to nearest £
Donations							-		-
Legacies									-		10,000
Grants									-
Receipts from fundraisingactivities									- 1,849		2,463
Gross tradingreceipts									-
Income from investments other than land and buildings									-
Rents from land & buildings									-
Gross receipts from other charitable activities									- 159,670		39,056
		-							-
*A1 Sub total*				-					- ~~161,519~~		- ~~51,519~~
A2 Receipts from asset & investment sales							-
Proceeds from sale of fixed assets									-
Proceeds from sale of investments		-							-
*A2 Sub total*				-					-		-
*Total receipts* A3 Payments		-					-
				-					- 161,519		- 51,519

Expenses for fundraising activities									-
Gross trading payments									-
Investment management costs									-
Payments relating directly to charitable activities									- 108,372		69,901
Grants and donations									- 1,261		1,074
Governance costs:									-
Audit / independent examination									-
Preparation of annual accounts									-
Legal costs									-
Other									-
									-
*A3 Sub total*		-		-			-		- 109,633		- 70,975
A4 Payments relating to asset and investment movements
Purchases of fixed assets									-
Purchase of investments									-
*A4 Sub total*		-		-			-		-		-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
		-		-			-		- 109,633		- 70,975

	- 51,886	-		-			-		- 51,886		- (19,456)

									-
	- 51,886			-
		-		-			-		- 51,886		- (19,456)

043791 SC

APPENDIX 2

Section B Statement of balances

Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year	40791 51886				- 40791	60,247
Surplus / (deficit) shown on receipts and payments account					- 51886	(19,456)
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 92,677	-	-	-	- 92,677	- 40,791
	-	-	-	- asset belongs	-	-
			Fund to which		Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total Fund to which l	-	-	-
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature� SIGN			Print Name	Total	-	-
						Date of approval
			Ruth Tod			11/3/26
			Amy Young			11/3/26

�lease note � OSCR will accept digital or typed signatures

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

SC 043791

Section C Notes to the Accounts

The income stated relates to ticket sales from the club's annual production, income from fundraising events and membership subscriptions. Additional breakdown is provided on analysis of the funds worksheet.	The income stated relates to ticket sales from the club's annual production, income from fundraising events and membership subscriptions. Additional breakdown is provided on analysis of the funds worksheet.	The income stated relates to ticket sales from the club's annual production, income from fundraising events and membership subscriptions. Additional breakdown is provided on analysis of the funds worksheet.	The income stated relates to ticket sales from the club's annual production, income from fundraising events and membership subscriptions. Additional breakdown is provided on analysis of the funds worksheet.	The income stated relates to ticket sales from the club's annual production, income from fundraising events and membership subscriptions. Additional breakdown is provided on analysis of the funds worksheet.
Type of activity or project supported		Individual / institution	Number of grants made £





			Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
Authority under which paid				£
od - Treasurer - fee forpreparation of annual receipts andpa				500 y





If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)			this box	X
	Nature of transaction		Number of trustees £





Nature of relationship			Transaction amount (£) Balance outstanding at period end (£)






Reimbursement of trustees for purchases they have personally and properly made on behalf of the charity are not counted as expenses for the purposes of these notes and are instead accounted for in the general expenditure of the charity.

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

APPENDIX 2

SC 043791

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
Total 2 Grants	-	-	-	-	-	-
	- Unrestricted to nearest £ funds	- Restricted funds to nearest £	-	-	- Total current to nearest £ period	- Total last period to nearest £
					-
					-
					-
					-
Total 3 Gross receipts from other charitable activities	-	-			-	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
~~Ticket sales~~	~~98,006~~				- ~~98,006~~	~~33,612~~
~~Membership fees~~	~~3,260~~				- ~~3,260~~	~~2,740~~
~~Program ads~~	~~100~~				- ~~100~~	~~200~~
~~Fundraising~~	~~3,705~~				- ~~3,705~~	~~-~~
~~Ticket sales (FY24)~~	~~51,513~~				- ~~51,513~~	~~-~~
~~Other~~	~~4,935~~				- ~~4,935~~	~~2,171~~
					-
					-
Total - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities 161,519	- 161,519	-	-	-	- ~~161,519~~	- 39,056
		- Restricted funds to nearest £	- Expendable endowment funds to nearest £	- Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
~~Theatre~~	~~80,841~~				- ~~80,841~~	~~48,262~~
~~Production~~	~~3,759~~				- ~~3,759~~	~~6,489~~
~~Production team wages~~	~~7,600~~				- ~~7,600~~	~~7,400~~
~~Rehearsal spaces~~	~~7,193~~				- ~~7,193~~	~~2,173~~
~~Marketing~~	~~1,844~~				- ~~1,844~~	~~2,650~~
~~New show licence~~	~~2,106~~				- ~~2,106~~	~~1,997~~
~~Other~~	~~6,290~~				- ~~6,290~~	~~2,004~~
					-
					-
					-
					-
Total	- 109,633	-	-	-	- ~~109,633~~	- 70,975
	-	-	-	-	-	-

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)

December 2007

APPENDIX 2

SC 043791

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations					- ~~=~~	~~-~~
Legacies					-	~~10,000~~
Grants					-
Receipts from fundraisingactivities	~~1,849~~				- ~~1,849~~	~~2,463~~
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities	~~159,670~~				- ~~159,670~~	~~30,056~~
*Sub total* Receipts from asset & investment sales	- ~~161,519~~	-	-	-	- ~~161,519~~	- ~~51,519~~
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	- ~~161,519~~	-	-	-	- ~~161,519~~	- ~~51,519~~
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	~~108372~~				- ~~108,372~~	~~69,901~~
Grants and donations	~~1261~~				- ~~1,261~~	~~1,074~~
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	- ~~109633~~	-	-	-	- ~~109,633~~	- ~~70,975~~
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	- ~~109,633~~	-	-	-	- ~~109,633~~	- ~~70,975~~
					-
	- 51,886	-	-	-	- ~~51,886 ~~	- ~~(19,456)~~

					-

	- ~~51,886~~	-	-	-	- ~~51,886 ~~	- ~~(19,456)~~
					-
Nature and purpose of funds
Funds have been raised through ticket sales, fundraisers and membership fees in order to produce and perform the club's annual production.

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

SC 043791

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature andpurpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX 3

		Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	Independent examiner’s report on the accounts	V2
Report to the	Charity name
trustees/members of				Glasgow Light Opera Club
Registered charity number	SC	043791
n the accounts of the		Period start date				Period end date
charity for the period	Day		Month	Year		Day Month	Year
		01	01	25	to	31 12	25
Set out on pages						(remember to include the page numbers of additional sheets)

	Report to the trustees/members of	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2
		Charity name Glasgow Light Opera Club
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:**	Registered charity number n the accounts of the charity for the period Set out on pages	SC 043791
		Period start date					Period end date
		Day	Month	Year			Day		Month	Year
		01	01	25	to		31		12	25
									(remember to include the page numbers of additional sheets)

		The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
		My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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, I do not express an audit opinion on the viewgiven bythe accounts.
		In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 1. 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 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
						Date:		08/08/2026
		Fraser McLachlan
		Institute of Chartered Accountants in England and Wales (ICAEW)
		Bertolt-Brecht-Ring 14
		Bensheim
		64625
		Germany

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

**OSCR will accept digital or typed signatures.

APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of N/A any items that the examiner wishes to disclose