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2026-03-31-accounts

Eco Drama

(Limited by Guarantee)

Report and Financial Statements

For the Year Ended

31 March 2026

Company Number: SC347906 Charity Number: SC043920

Eco Drama

Report and Financial Statements For the Year Ended 31 March 2026

Contents Pages
Trustees’ Annual Report 2 – 10
(Including Reference & Administrative Information)
Report of the Independent Examiner 11
Statement of Financial Activities 12
(Including Income & Expenditure Account)
Statement of Financial Position 13
(Including Balance Sheet)
Notes to the Financial Statements 14 - 20

Eco Drama

Trustees’ Annual Report For the Year Ended 31 March 2026

The trustees, who for the purposes of company law are the directors of the company (and are hereinafter referred to as trustees), are pleased to present their report and the financial statements for the year to 31 March 2026.

Objectives & Activities

The charitable objects of Eco Drama are:

During the year, the charity has pursued these objects through the provision of educational outdoor creative learning sessions, in-person teacher training sessions, educational resources, creative community engagement sessions, volunteer development, orchard skills CPD training and creative community events.

Achievements & Performance

In delivery of our charitable objectives during 2025–26, Eco Drama directly engaged 2,333 participants through an in-depth, multifaceted programme of creative environmental activities, demonstrating our ongoing commitment to public benefit.

Core Project Highlights

Wider Organisational Achievements

Eco Drama

Trustees’ Annual Report (continued)

Achievements & Performance (continued)

Out to Play School Residencies

Marking its tenth anniversary and largest operational year to date, Eco Drama successfully scaled its flagship, award-winning outdoor learning initiative to deliver a benchmark total of 11 Out to Play residencies. This expanded delivery crossed early years providers, primary schools, and Additional Support Needs (ASN) provisions within Glasgow City Council, while broadening the charity’s regional footprint into adjacent local authorities. Supported by core funding from the Glasgow Communities & Place Fund and an ongoing commission from Glasgow City Council’s Early Years department, the dual-impact programme paired immersive environmental learning for pupils with structured Continuing Professional Development (CPD) frameworks for educators. This growth was structurally sustained by a robust mix of independent fee-for-service income and targeted charitable trusts, successfully embedding sustainable, arts-based outdoor pedagogy further into the wider education sector.

Post-pandemic demand for the Out to Play residencies has remained consistently high year-round, reflecting a permanent positive shift in attitudes toward winter outdoor learning. Grounded in the Scottish Government's Curriculum for Excellence, the programme successfully brings Learning for Sustainability and Eco-Schools themes to life through interactive, arts-based nature immersion.

Through a combination of drama, sensory creative play, and storytelling, child beneficiaries developed deep intellectual and emotional bonds with their local greenspaces. Evaluation data recorded a profound self-reported increase in nature connection, personal agencyc and environmental responsibility:

‘It has made me more aware of nature.’ P4-7 Pupi l

‘Out to Play has made me plant a tree in my back garden.’ P5 Pupil

‘Being outside makes me feel alive.’ P6 Pupil

‘Out to Play made me think about the choices I make.’ P6 Pupil

Professional Development and Institutional Legacy

To secure a permanent educational legacy, the initiative incorporates a rigorous Continuing Professional Development (CPD) framework designed to elevate sector-wide capacity. The programme tracked a significant rise in educator confidence regarding the long-term integration of outdoor drama and storytelling into daily teaching practices. Participating 'Out to Play Champions' were upskilled via a structured pathway including hard-copy and digital resource toolkits, practical CPD sessions, artist-led blogs, collaborative peer-planning sessions, and a supported Teacher-Led Week that culminated in a formal reflection session.

‘It’s transformational in terms of pedagogy, building relationships and embracing new creative opportunities.’ Primary School Teacher

External CPD Delivery

We continued to deliver standalone, in-person professional development sessions to equip educators across early years, primary, and ASN settings to integrate play-based pedagogy and arts-led nature connection into their standard practices. During 2025–26, Eco Drama delivered 2 specialised sessions, providing practical outdoor strategies and implementation frameworks. The training achieved an exemplary satisfaction rate, with 100% of attending practitioners verifying that the curriculum was highly relevant (51% 'very relevant'; 49% 'relevant') to their formal professional development.

‘Great opportunity that has definitely built my confidence in outdoor drama.’ Early Years Practitioner

‘Out to Play has helped us improve our focus, encourage creativity and strengthen social skills.’ Primary School

Teacher (P2)

‘Probably one of the best CPD I have done since being a CDO.’ Early Years Practitioner

Out to Play Resources

We provided 185 Out to Play resource packs in 2025-26, supporting educators to develop imaginative approaches to outdoor learning for sustainability, specifically drawing on the tools of drama, storytelling and creative play. Developing and sharing resources enables us to pass on learning to a wider audience and provide practical tools to enhance the legacy of residencies and training.

Eco Drama

Trustees’ Annual Report (continued)

Achievements & Performance (continued)

All early year’s practitioners participating in Out to Play CPD sessions/residencies also had access to our digital training resource for early years practitioners. This consists of 10 bite-sized ‘Digital Training Films’ supporting the development of arts-based outdoor learning and play. The videos can be accessed quickly and easily via our website, allowing practitioners to readily implement arts-based outdoor Learning for Sustainability within their setting.

ASN Resource and CPD Development

To advance our commitment to inclusive, accessible outdoor learning, Eco Drama developed a specialist educational resource targeted at neurodiverse learners and Additional Support Needs (ASN) settings. Designed by Drama Artist Alice Donnelly from her time delivering Out to Play with ASN learners, this new resource equips educators with adaptable drama activities, sensory facilitation techniques, and curriculum-linked creative frameworks. The resource will be distributed across our ASN school networks, with hard copies provided at subsequent training events to maximise long-term sector impact. Complementing this resource, we designed a bespoke two-hour CPD session for ASN instructional staff. This training framework builds educator confidence, delivers practical methodology for sensory drama and storytelling, and outlines clear adaptation strategies to meet diverse individual learner needs. This specialised module has now been formally integrated into Eco Drama’s permanent core training portfolio for Out to Play, with further regional delivery scheduled across Glasgow for spring and summer 2026.

Out to Play ‘Out & About’ & Harvest Stories

We were delighted to be asked back for a third year to deliver at Bonhill Primary School’s yearly Outdoor Day in June. 145 pupils and 5 teachers participated in nature themed storytelling and drama activities, exploring themes of eco action and biodiversity.

A total of 93 school-aged children participated in 8 outdoor drama and storytelling sessions in April and July, as part of Southside Housing Association’s holiday programme. Supported by a Drama Artist from Eco Drama, participating children explored themes of water, land and the importance of nature through adventurous, imaginative play.

We brought ‘Harvest Stories’ to Cycle Arts Renfrewshire’s Cycle Arts Festival in September. 15 participants explored the theme of apples, orchards and home-grown food, through storytelling and drama games, including the chance to taste some heritage apples.

Creative Orchard Project: ‘Pollok Grows Together’

‘If you don’t have community, you don’t really have much - you’re isolated. It’s like fresh air, you have to have it.’ Attendee, Pollok Harvest Festival

Building on the strategic foundations of 'The Forgotten Orchard' theatre tour, our drama artist residencies, and the successful establishment of the Pollok Community Orchard in 2024–25, Eco Drama advanced the project’s next phase during 2025–26. The charity delivered a targeted programme of community engagement within Greater Pollok, collaborating with local volunteers, community groups, residents, and school children to cultivate skills, foster local stewardship, and secure the orchard's long-term sustainability as a valuable green asset.

Orchard Volunteers and Co-Design

A foundational element of the project's sustainability was the active recruitment of 14 dedicated volunteers who directly supported the Pollok Community Orchard throughout 2024 into 2025–26. This volunteer cohort participated in 8 structured maintenance meetups, delivering essential physical asset care including weeding, seasonal litter picking, and vital watering during warm weather. Beyond practical land management, volunteers actively contributed strategic ideas and qualitative feedback to co-design and optimise the orchard's layout for future community use, while simultaneously providing operational stewardship to support major public events like the Pollok Harvest Festival.

Eco Drama

Trustees’ Annual Report (continued)

Achievements & Performance (continued)

Site Signage and Infrastructure

To improve public accessibility, information delivery, and inclusivity, Eco Drama commissioned and unveiled bespoke interpretive orchard signage in June 2025. This infrastructure investment transformed the Pollok site into a more welcoming and educational public green space via two key capital installations:

Horticultural Capacity Building and Legacy Workshops

To ensure long-term biological health and generate sector-wide capability, the charity retained orchard expert Lynsey Payne from Appletreeman nursery to deliver two advanced, practical fruit tree pruning masterclasses in February and March 2026. Hosted across both the Townhead and Pollok Community Orchard sites, these technical sessions trained 11 community volunteers alongside 2 schoolteachers. The participating educators represented Glasgow-based schools that originally established orchard spaces on their grounds during ‘The Forgotten Orchard Project’ in 2024-25. Under expert guidance, attendees performed structural formative pruning, removing selective shoots and competing branches, to establish balanced branch frameworks, directly securing the long-term structural health of school and community assets while paving the way for a bountiful autumn harvest.

Educational Integration: Cleeves Primary School Partnership

‘I learned how to express my imagination.’ Pupil, Cleeves Primary School

A key milestone in our educational outreach was a deep-impact school partnership with Cleeves Primary School in Pollok. Across October, November, and February, a professional Drama Artist and Visual Artist from the charity facilitated 9 intensive ‘Our Orchard, Our Stories’ sessions, engaging 155 learners and 6 teachers. Utilising multidisciplinary arts, including drama, storytelling, and visual crafts, pupils explored crucial curriculum themes of local food cultivation, heritage folklore, and environmental science, culminating in the creation of four distinct, applethemed performance pieces. By contextualising horticultural education through creative expression, the project successfully enhanced student engagement and environmental literacy.

Seasonal Creative Engagement Milestones

‘We made apple cider vinegar – who would have thought it was so easy.’ Attendee, Pollok Harvest Festival

‘Wake up trees! I love your apples.’ Attendee, Community Wassailing Event

To achieve systemic community integration, secure public benefit, and maintain year-round momentum, the Cleeves Primary pupils’ performances and works were debuted to families and the wider public across a series of seasonal orchard celebrations:

Eco Drama

Trustees’ Annual Report (continued)

Achievements & Performance (continued)

Strategic Partner Networking

Beyond self-delivered onsite activities, the charity actively cross-promoted the Pollok Community Orchard and extended its creative environmental reach to an additional 170 participants by delivering specialist, apple-themed workshops at four major events hosted by local third-sector partner organisations:

Townhead Community Orchard: Resource Development and Accessibility

To enhance the public value and accessibility of the Townhead Community Orchard asset and building on the Townhead Apple Festival & creative re-engagement project in 2024, Eco Drama successfully developed and launched a bespoke ‘Apple Varieties Information Pack and Map’ during the reporting period. This comprehensive educational resource functions as a site-specific guide, enabling volunteers and visitors to identify fruit tree varieties, study unique botanical characteristics, and understand specific culinary uses, including cooking, baking, and raw consumption. To celebrate regional culture and deepen community connection, local heritage poetry was integrated into the publication's design. A physical reference copy of the informational pack has been permanently deposited at Townhead Village Hall, securing an accessible, centralised repository for residents to engage with the green space and learn about urban food production.

Staffing

During 2025-26 we were able to continue the contracts of 4 core staff, including a 0.714FTE Schools Project Manager, a 0.8FTE Fundraising and Communications Manager, a 0.157 Finance Lead and a full-time Artistic Director/CEO who continues to lead the company since its inception in 2007. A strong Board of Trustees continue to govern the charity. 2 new members joined during the year, bringing the total Board of Trustees to 7. We have been grateful to work with 8 talented freelance workers to deliver the 2025-26 projects, including 1 Volunteer & Community Events Coordinator, 5 Drama Artists, 1 Visual Artist and 1 Horticulturist, plus occasional freelance staff. These include Eoin Carey who we’d like to thank for his photography of the year’s projects. We’re also extremely grateful to the volunteers in Pollok and Townhead who continue to give their time to care for their local orchards.

Grant Funding

Funding this year came from year 3 of a 3-year grant from the Glasgow Communities and Place Fund (UK Government Levelling Up), as well as the following funders; National Lottery Awards for All, Glasgow Community Food Network, JTH & Miss KM Trusts, Coop Community Fund, Trades House Commonweal Fund, Glasgow Arts Development Fund, Kilpatrick Fraser Charitable Trust, Volunteering Support Fund, Conundrum Trust, Merchant's House of Glasgow and Hugh Fraser. We also received donations from William Grant and Sons, Wheatly Housing Association and Glasgow Caledonian University.

Our revenue was primarily driven by grant funding at 66%. Charitable activities and service fees generated 26%, while donations and bank interest accounted for the remaining 8%.

Self-Generated Income

During the 2025–26 financial year, Eco Drama continued to protect its diverse income streams, securing 26% of its total gross annual income through charitable earned income. This revenue was predominantly generated via the delivery of our fee based Out to Play school residencies, which strengthened throughout the year, generating £43,404 of fee income. This total included fee income from the ongoing Early Year’s commission from Glasgow City Council, ad-hoc Out to Play sessions, CPD workshops, Harvest Stories workshop delivery, and a small amount from the sale of resource packs.

This earned income stream proved vital in mitigating shortfalls in traditional grant-funding cycles. By generating independent income through the sale of our specialised services, the charity continues to enhance its long-term operational resilience, operational security, and financial sustainability in a challenging climate.

Eco Drama

Trustees’ Annual Report (continued)

Achievements & Performance (continued)

Electric Van Purchase

Prior to the 2025-26 financial year, the charity purchased a new electric van in March 2025 at a cost of £34,788. £31,028 was paid from Eco Drama’s designated reserves as per the charities plan, and the remaining £3,760 was paid for via unrestricted grants. We received £3,400 for the sale of the old van in 2025-26, which was used towards the livery wrap design and installation onto the electric van in June 2025. The electric van was intended to support the tour of The Worm: An Underground Adventure in autumn 2025. However, due to capacity, we chose to postpone the tour. The van was instead used to support the delivery of Out to Play in North Lanarkshire.

Project Conclusion and Performance Review

The 2025–26 financial year successfully concluded a three-year project cycle (2023–26) supported by the Glasgow Communities & Place Fund (UK Government Levelling Up). Eco Drama met and exceeded all targeted project outcomes, with comprehensive impact charts published in our final report online. This final year built upon prior foundational delivery to fulfil a diverse matrix of projects and public events. Our evaluation data illustrates critical advancements in children’s creativity, confidence, literacy, and socio-emotional health, directly aligning with the Scottish Governments Learning for Sustainability objectives. Concurrently, teachers and Early Years practitioners reported increased professional capacity and confidence in delivering arts-based outdoor learning. Finally, participant feedback confirms that our creative orchard programming significantly enhanced localised wellbeing and social cohesion, with residents actively utilising the Townhead and Pollok orchards as vital, permanent community assets.

Financial Review & Strategic Direction: Future Sustainability

i. Funding Landscape and Core Grant Cessation The 2025–26 financial year concluded with the ending of our three-year core funding stream from the Glasgow Communities & Place Fund (supported via the UK Government Levelling Up framework). In response to this scheduled conclusion, and to mitigate the known risks of reliance on a single primary funder, the Trustees and executive team executed a rigorous, multi-year fundraising strategy throughout 2024 and 2025 to secure a replacement core partner.

While these comprehensive funding bids were met with exceptional feedback, with prospective institutional funders explicitly stating they could find no fault in the quality, structure or impact of Eco Drama’s applications, they were ultimately unsuccessful due to unprecedented oversubscription and systemic capital shortages across the wider voluntary sector. Prospective funders indicated that they would have formally backed the proposals had sufficient regional budget been available.

ii. Risk Management and Proactive Governance Operating a small charity has become increasingly challenging over the past decade. The loss of a core anchor grant is highly significant, as Eco Drama’s established business model relies on securing a core funder to provide a baseline operational foundation, which is then supplemented by smaller trusts, foundations, and self-generated earned income. Faced with a structural absence of replacement core funding as of April 2026, the Board of Trustees and CEO rejected a ‘business-as-usual’ approach. Continuing to exhaust administrative energy on highly competitive funding cycles would risk systematically depleting our financial reserves, eventually forcing the charity into a sudden, reactive closure in crisis mode. Instead, the Trustees, CEO and core staff team convened for a series of intensive strategic sessions in January and February 2026 to chart a responsible new direction. To preserve the organisation’s integrity, the Board proactively decided to cease traditional fundraising efforts and explore merging Eco Drama’s work with another organisation, alongside initiating a managed, orderly windingdown of the charity targeting full closure by mid-to-late 2027.

iii. Strategic Legacy and Exploration of a Merger By choosing to halt operations from a position of relative financial stability and operational strength, Eco Drama is ensuring that it possesses the same robust resources in its final chapter as it did at its inception. Over the past 19 years, the charity’s prudent financial management has successfully built resilient reserves and diversified income streams. Rather than allowing these reserves to diminish, the Trustees and Chief Executive are actively utilising them during this transitional phase to pursue this strategic merger with a larger third-sector organisation, or multiple organisations, that share our aims and objectives. This proactive approach maximises the probability that Eco Drama’s groundbreaking projects, educational resource packs, and profound 20-year legacy will be permanently preserved, continuing to deliver measurable public benefit and environmental inspiration for generations to come.

Eco Drama

Trustees’ Annual Report (continued)

Achievements & Performance (continued)

Plans for 2026–27 Project Delivery

During the 2026–27 reporting period, Eco Drama will continue to deliver measurable public benefit by delivering the final phase of the 'Pollok Grows Together' initiative. This multi-year creative orchard project concludes this year, supported by the ongoing partnership of two key funders: The National Lottery Community Fund's Awards for All and the Volunteer Support Fund. To secure the project's long-term sustainability and complete its final objectives, the charity will facilitate a structured programme of community and capital outputs in collaboration with local participants. These deliverables include hosting monthly volunteer maintenance and orchard stewardship meetups, seasonal engagement events including a Spring Blossom celebration and a Summer Picnic, plus developing capital and educational assets, including commissioning a permanent bespoke Orchard Bench and publishing a community-sourced Orchard Recipe Book. The operational year will conclude with the strategic transfer of the volunteer cohort, physical orchard assets, and overall project frameworks to a permanent local partner organisation, ensuring a seamless community legacy.

Concurrently, the charity will fully honour all contracted educational delivery, including scheduled Out to Play school residencies, professional development (CPD) sessions, and Harvest Stories bookings. To prioritise administrative resources toward exploring strategic merger opportunities, proactive marketing for new educational services will be paused at the start of the year, with the plan to restart promotional efforts once a merger is hopefully secured.

Financial Review

There was a net decrease in overall funds during the year of £14,726, consisting of a decrease of £6,956 in unrestricted funds and of £7,770 in restricted funds. Analysis between restricted and unrestricted funds is shown in the statement of financial activities on page 12 and further details of each fund are shown in note 7 on page 18.

Income during the year decreased to £167,029 (2025: £235,855). Grant income, detailed in Note 2 on page 14, decreased during the year to £110,152, and was supplemented by fee income derived from charitable activities.

Expenditure during the year decreased to £185,155 (2025: £190,382), with production costs dropping in line with levels of activity.

Funds carried forward amount to £250,646. Restricted project funds of £11,961 are carried forward for spending in the subsequent financial year. There is a designated fixed assets fund of £31,040. The balance of £207,645 is held in the general fund and represents the charity’s free reserves.

Reserves policy

The Trustees previously protected 6 months of organisational running costs should a shortfall in income occur, plus a Designated Future Activities fund of £48,313. This was for the research and development of a new creative learning project ‘The Sea Starts Here’ themed around marine conservation and associated theatre piece ‘Midnight Swim of the Mermaid’. These designated funds have now been released back into the general fund. The total general fund of unrestricted reserves totalling £207,645 will be directed towards the successful fulfilment of remaining projects in 2026-27 and merger explorations over the coming 12-18 months.

The Trustees have reviewed the charity's financial position and confirm that the current level of reserves is sufficient to fully resource and securely underpin the planned strategic transition, merger exploration and winddown. The Board remains entirely supportive of the senior leadership team in executing this plan, ensuring that remaining funds are deployed responsibly to settle all operational liabilities, protect staff, and securely transfer our charitable assets for ongoing public benefit.

Eco Drama

Trustees’ Annual Report (continued)

Structure, Governance and Management

Eco Drama is a company limited by guarantee and not having a share capital (company number SC347906). The company is governed by the terms of its Articles of Association, most recently revised in March 2013, and is a registered Scottish charity (number SC043920).

The members of the company are also the company’s directors and the charity trustees. Membership is open to all and no application for membership will be refused on other than reasonable grounds. Directors are appointed upon successful application by the existing directors and can serve for an unlimited term. The names of those who served as directors during the year are shown below.

Risk management

The trustees are aware of and have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances, and are satisfied that the systems in place are robust enough to mitigate all major risks.

Reference & Administrative Information

Charity Name: Eco Drama Company registration: SC347906 Company Limited by Guarantee Charity registration: SC043920 Scottish Charity Registered office: Studio 236 The Briggait 141 Bridgegate Glasgow G1 5HZ

Trustee & Directors

Those who are trustees and directors at the date of this report are:

Erika Anderson Appointed 3 July 2025 Elouise Dalziel Appointed 3 July 2025 Lisa McRuvie Agnew Appointed 9 September 2025 Christy Mearns Mia Perry Kirsty White

The following also served as trustees and directors during the financial year: Sera Turkoglu Appointed 3 November 2025; resigned 16 March 2026 Yanru Zou Treasurer, resigned 3 July 2025

Company Secretary

Emily Reid

Bankers: Co-operative Bank Independent Examiner: Paul M. Clelland C.A. PO Box 250 Paul Clelland Accountancy Skelmersdale 74 Norse Road WN8 6WT Glasgow G14 9EF

Eco Drama

Trustees’ Annual Report (continued)

Structure, Governance and Management (continued)

Small Company Provisions

This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006.

By Order of the Board

SIGN Signed: Date: July 20 2026 Name: Mia Perry

Director

Company Registration Number: SC347906

Report of the Independent Examiner To the Trustees of Eco Drama

I report on the accounts of Eco Drama for the year ended 31 March 2026, which are set out on pages 12 to 20.

Respective responsibilities of trustees and examiner

The directors, as trustees of the charity, 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 Accounts Regulations). They consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts 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 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 view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 21st July 2026

Paul M Clelland CA

Member of the Institute of Chartered Accountants of Scotland

Paul Clelland Accountancy 74 Norse Road Glasgow G14 9EF

Eco Drama

Statement of Financial Activities ( including Income and Expenditure Account ) For the Year Ended 31 March 2026

Unrestricted
Note
Funds
Income from:
£
Donations
Grants
2
1,000
Donations
11,403
Charitable activities
Fee income
43,404
Sponsorship
-
Investments
Bank interest
1,870
Total income
57,677
Expenditure on:
Fundraising consultancy
420
Staff costs, training & expenses
59,381
Project costs
351
Occupancy costs
629
Marketing & publicity costs
641
Office running & administration costs
3,549
Accountancy
488
Depreciation
3,178
Total expenditure
3
68,637
Net income
(10,960)
Other recognised gains & losses:
Gain on disposal of fixed assets
3,400
Transfers between funds
604
Net movement in funds
(6,956)
Reconciliation of funds:
Funds brought forward
245,641
Funds carried forward
238,685		 Restricted
Funds
£
109,152
200
-
-
-
109,352
-
101,230
7,706
4,406
511
1,976
689
-
116,518
(7,166)
-
(604)
(7,770)
19,731
11,961		 Total
2026
£
110,152
11,603
43,404
-
1,870
167,029
420
160,611
8,057
5,035
1,152
5,525
1,177
3,178
185,155
(18,126)
3,400
-
(14,726)
265,372
250,646		 Total
2025
£
191,089
5,626
35,711
1,000
2,429
235,855
-
146,109
29,418
4,915
452
5,232
1,278
2,978
190,382
45,473
-
-
45,473
219,899
265,372

The above statement includes all gains and losses recognised during the year.

Comparative figures for the previous year by fund type are shown in Note 9 on page 19.

The notes on pages 14 to 20 form part of these financial statements.

Eco Drama

Statement of Financial Position ( including Balance Sheet )

As at 31 March 2026

Note
Fixed Assets
Tangible assets
4
Current Assets
Debtors
5
Cash at bank and in hand
Creditors:
Amounts falling due within one year
6
Net Current Assets
Total Net Assets
Funds:
Unrestricted funds:
General fund
7
Designated fixed asset fund
7
Designated Future Activities fund
7
Restricted funds
7
Total Funds		 2026
£
31,040
29,504
198,793
228,297
8,691
219,606
250,646
207,645
31,040
-
11,961
250,646		 2025
£
33,614
36,226
200,285
236,511
4,753
231,758
265,372
163,714
33,614
48,313
19,731
265,372

For the year ended 31 March 2026 the company was entitled to exemption from an audit under sections 475 and 477 of the Companies Act 2006 ("the Act") relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the Board and authorised for issue

Signed:

Name: Erika Anderson

Director

Date:

The notes on pages 14 to 20 form part of these financial statements.

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Eco Drama

Notes to the Financial Statements for the Year Ended 31 March 2026

1. Accounting Policies

Basis of Accounting

The financial statements have been prepared on the historical cost basis and in accordance with the requirements of:

The charity constitutes a public benefit entity as defined by FRS102.

The Trustees consider that there are no material uncertainties about the ability of the charity to continue as a going concern for the foreseeable future. As reported in the Trustees' Annual Report, the trustees have decided to move towards the closure of the charity in late 2027. In the meantime, the charity has available funds to continue operating and providing public benefit. Accordingly, the accounts have been prepared on a going concern basis.

Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income received by way of grants and donations is included in full in the Statement of Financial Activities when receivable. Where entitlement is conditional on the delivery of a specific performance by the charity, grants are recognised when the charity earns the right to consideration by its performance. Grants and donations are allocated between charitable activities depending on the terms of each individual grant. Where a grant or donation is given for a specific purpose, it is included in restricted income and any unexpended portion is carried forward as a restricted fund.

Expenditure

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Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. The charity has opted not to report on the activity basis. Expenditure is instead reported by cost type.

Commitments paid in respect of operating leases are recognised on a straight line basis over the lease term.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are capitalised and are stated at cost less accumulated depreciation, which is provided to write off the cost of the assets to their residual value over their estimated useful lives, as follows:

Furniture & fittings 5 years straight line Equipment 3 to 5 years straight line Motor vehicles 10 years straight line

Other Basic Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Eco Drama

Notes to the Financial Statements (continued)

1. Accounting Policies (continued)

Leases

Rentals under operating leases are charged on a straight-line basis over the lease term.

Taxation

The company is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. No charge to corporation tax arose during the year. The charity is not registered for VAT and accordingly any irrecoverable VAT incurred is included within the item of expenses to which it relates.

Pensions

The charity makes pension contributions to the National Employer Savings Trust (NEST) for its employees. Contributions are charged to expenditure as they become payable.

Funds

Funds are classified as either restricted funds or unrestricted funds, defined as follows:

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

2. Grants
Grants **Unrestricted ** Restricted Total Total
Funds Funds 2026 2025
£ £ £ £
Glasgow Communities & Place Fund - 80,059 80,059 100,038
Impact Funding Partners VSF - 5,994 5,994 -
Hugh Fraser Foundation_for OTP_ - 5,000 5,000 4,000
Glasgow Life Arts Development Scheme - 4,698 4,698 -
for Pollok Orchard
Conundrum Charitable Trust_for OTP_ - 4,000 4,000 -
Merchants House of Glasgow_for OTP_ - 3,000 3,000 -
Glasgow Community Food Network_for Pollok Orchard_ - 3,000 3,000 -
Trades House Common Weal Fund_for OTP_ - 1,550 1,550 -
Co-operative_for Pollok Orchard_ - 1,247 1,247 -
Kilpatrick Fraser_for equipment_ - 604 604 -
JTH Charitable Trust 500 - 500 -
Harbinson Trust 500 - 500 -
People's Postcode Lottery - - - 20,500
Awards for All_for Pollok Orchard_ - - - 19,850
Garfield Weston - - - 15,000
Prior year grants < £10,000 - - - 31,701
Total grants 1,000 109,152 110,152 191,089
- 15 -
Eco Drama
Notes to the Financial Statements (continued)
3. Expenditure
Unrestricted
Funds
£
Fundraising consultancy
420
Staff costs, training & expenses:
Staff costs
59,041
Sessional staff
280
Staff expenses & training
60
59,381
Project costs
Production costs
12
Travel, accommodation & subsistence
339
351
Occupancy costs
629
Marketing & publicity costs
641
Office running & administration costs:
Stationery, post, telephones & IT costs
329
Insurance
2,692
Other expenditure
528
3,549
Accountancy
488
Depreciation
3,178
Total expenditure
68,637
Expenditure includes:
Independent examiner's remuneration
Operating lease payments
Employer's pension contributions
Analysis of Staff costs
Salaries of directly employed staff
Employer's National Insurance costs
Pension costs
Governance costs amounted to £925 (2025: £900).		 Restricted
Funds
£
-
62,010
39,080
140
101,230
4,846
2,860
7,706
4,406
511
884
836
256
1,976
689
-
116,518		 Total
2026
£
420
121,051
39,360
200
160,611
4,858
3,199
8,057
5,035
1,152
1,213
3,528
784
5,525
1,177
3,178
185,155
£
925
4,277
2,325
£
106,014
12,712
2,325
121,051

Eco Drama

Notes to the Financial Statements (continued)

The average number of staff employed directly during the year, on a headcount basis, was 4 (2025: 4).

No remuneration or expenses were paid to any trustees.

The total amount of employee benefits, including employer pension contributions, paid in respect of key management personnel was £55,182 (2025: £46,879). No employee had emoluments of more than £60,000 in the current or previous year.

Eco Drama
Notes to the Financial Statements (continued)
4. Tangible Fixed Assets
Cost
At 1 April 2025
Additions
Disposals
At 31 March 2026
Depreciation
At 1 April 2025
Charge for the year
On disposals
At 31 March 2026
Net Book Value
At 31 March 2026
At 31 March 2025
5. Debtors
Amounts due within one year:
Trade debtors
Accrued income
Prepayments
6. Creditors
Amounts falling due within one year:
Trade creditors
Deferred income
Tax & social security
Accruals and other creditors		 Equipment
£
4,024
604
-
4,628
3,815
410
-
4,225
403
209		 Furniture &
fittings
£
5,210
-
-
5,210
4,114
289
-
4,403
807
1,096		 Motor
vehicles
£
48,276
-
(13,488)
34,788
15,967
2,479
(13,488)
4,958
29,830
32,309
2026
£
18,195
8,917
2,392
29,504
£
321
3,809
294
4,267
8,691

Eco Drama

Notes to the Financial Statements (continued)

Deferred income above comprises the fee income received in advance for work to be carried out in the subsequent financial year. All income deferred in the previous year was released to income in the current year.

Operating Lease Commitment

At the balance sheet date, the charity had future minimum payments under non-cancellable operating leases for premises as follows:

Payable in less than one year

----- Start of picture text -----
£ £
359 356
----- End of picture text -----

Eco Drama

Notes to the Financial Statements (continued)

7. Movement in Funds
At
01/04/25
Restricted funds:
Note
£
Impact Funding Partners VSF
(a)
-
Glasgow Communities Fund
(b)
-
Kilpatrick Fraser
(c)
-
Pollok Orchard
(d)
19,731
OTP
(e)
-
Total restricted funds
19,731
Unrestricted funds:
Designated fixed asset fund
(f)
33,614
Designated Future Activities fund
(g)
48,313
General fund
163,714
Total unrestricted funds
245,641
Total funds
265,372		 Income
Expenditure
£
£
5,994
(5,994)
80,059
(80,059)
604
-
9,145
(16,915)
13,550
(13,550)
109,352
(116,518)
-
(3,178)
-
57,677
(65,459)
57,677
(68,637)
167,029
(185,155)
Movement in Funds		 Gains &
Transfers
£
-
-
(604)
-
-
(604)
604
(48,313)
51,713
4,004
3,400		 At
31/03/26
£
-
-
-
11,961
-
11,961
31,040
-
207,645
238,685
250,646

Notes:

Purposes of Restricted Funds:

----- Start of picture text -----
in full
in full
Annual
the
Fund
The
of a
----- End of picture text -----

Purposes of Designated Funds:

Eco Drama
Notes to the Financial Statements (continued)
8. Analysis of Net Assets between Funds Unrestricted Funds Restricted Total
General Designated Funds Funds
£ £ £ £
Tangible fixed assets - 31,040 - 31,040
Debtors 29,504 - - 29,504
Cash on deposit, at bank & in hand 186,832 - 11,961 198,793
Creditors due within one year (8,691) - - (8,691)
Net assets at 31 March 2026 207,645 31,040 11,961 250,646
9. Statement of Financial Activities - Prior Year **Unrestricted ** Restricted Total
Income from: Funds
£		 Funds
£		 2025
£
Donations
Grants 42,650 148,439 191,089
Donations 5,626 - 5,626
Charitable activities
Fee income 35,711 - 35,711
Sponsorship 1,000 - 1,000
Investments
Bank interest 2,429 - 2,429
Total income 87,416 148,439 235,855
Expenditure on:
Fundraising consultancy - - -
Staff costs, training & expenses 42,162 103,947 146,109
Project costs 5,807 23,611 29,418
Occupancy costs 1,739 3,176 4,915
Marketing & publicity costs - 452 452
Office running & administration costs 1,311 3,921 5,232
Accountancy 1,124 154 1,278
Depreciation 2,978 - 2,978
Total expenditure 55,121 135,261 190,382
Net income / (expenditure) 32,295 13,178 45,473
Transfers between funds 1,135 (1,135) -
Net movement in funds 33,430 12,043 45,473
Reconciliation of funds:
Funds brought forward 212,211 7,688 219,899
Funds carried forward 245,641 19,731 265,372
- 19 -

Eco Drama

Notes to the Financial Statements (continued)

Eco Drama

Notes to the Financial Statements (continued)

10. Movement in Funds - Prior Year
Restricted funds:
Orchard Project
(a)
Glasgow Communities Fund
Kilpatrick Fraser
Pollok Orchard
Endrick Trust
(b)
OTP
Forgotten Orchard
(c)
Total restricted funds
Unrestricted funds:
Designated fixed asset fund
Designated Future Activities fund
General fund
Total unrestricted funds
Total funds		 At
01/04/24
£
1,500
3,188
-
-
3,000
-
-
7,688
669
81,500
130,042
212,211
219,899		 Income
Expenditure
£
£
-
(1,500)
100,038
(103,226)
1,135
-
28,208
(8,477)
-
(3,000)
6,970
(6,970)
12,088
(12,088)
148,439
(135,261)
-
(2,978)
-
87,416
(52,143)
87,416
(55,121)
235,855
(190,382)
Movement in Funds		 Transfers
£
-
-
(1,135)
-
-
-
-
(1,135)
35,923
(33,187)
(1,601)
1,135
-		 At
31/03/25
£
-
-
-
19,731
-
-
-
19,731
33,614
48,313
163,714
245,641
265,372

Notes on funds - prior year:

11. Analysis of Net Assets between Funds - Prior Year

Analysis of Net Assets between Funds - Prior Year
Tangible fixed assets Unrestricted Funds
Restricted
Total
General
Designated
Funds
Funds
£
£
£
£
-
33,614
-
33,614
Debtors 36,226
-
-
36,226
Cash on deposit, at bank & in hand 132,241
48,313
19,731
200,285
Creditors due within one year (4,753)
-
-
(4,753)
Net assets at 31 March 2025 163,714
81,927
19,731
265,372
- 20 -