2025-03-31-accounts - North Ayrshire Book Festival

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

APPENDIX 1 OSCR Period start date Month Year Aptil 2024 Period end date Month Ye8r March 2025 From To 31 Scottish Charity Regulator Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known North Ayrshire Book Festival Tidelines Book Festival Registered charity number Charity's principal address SC045075 Names of the charity trustees on date of approval of Trustees. Annual Report Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any} Trustee name 10 11 12 13 14

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, rf any. (for example, those who resigned part way through the financial period) Name Dates acted if not for whole year Structure, governance and management Type of governing document The Charty is an unincorporated organisation. It is governed by its constitution which was adopted on 141h August 2014. The Book Festival was granted charitable status by OSCR on 251h August 2014. Trustee recruitment and appointment The structure of the organisation consists of the charity's trustees, who are also the organisation's only members and comprise the organisation's board. Charity Trusteeship is open to: Any person aged 16 or over: andlor Any individual who has been nominated for membership by an unincorporated organisation; andlor Any corporate body who subscribes to the purposes of the organisation and wishes lo see them fulfilled. Trustees are elected at the Annual General Meeting, which is normally held in the first quarter of the year. Under the constitution, there must be a minimum of three and not more than seventeen elected trustees. Objectives and activities Charitable purposes The organisation operates wthin North Ayrshire with the following objectives= To support and contribute to the organisation of literature events. To encourage individual and community participation in. enjoyment of, and benefit from Itterature. To make literature events accessib to the socially and economically disadvantaged. Encourage social inclusion and encourage a greater sense of community in North Ayrshire. To thus contribute to the wider culture of North Ayrshire. Summary of the main activities in relation to these objects The organisation holds an annual book festival in September each year. This consists of a series of author events for both adults and children, including a number of dedicated family sessions. In addrtion, a small number of Yasterf author events are held throughout the year to encourage continued interest in literature. We organise author visits to local schools and also other community events to promote literature to those who may not normally engage with the written word.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period The charty has had another successfvl year, assisted by our Ihird year of fjjnding from North Ayrshire Venture Trust for employment of a freelance part-time festival co-ordinator. Following the resignation of the incumbent post holder, we appointed a new co-ordinator in January 2025 and they have contribuled a host of new ideas for community- based literary events. We have also received continued support from Specsavers Irvine. North Ayrshire Council and Cunninghame Housing Association. A varied programme of events for both adults and children for our annual festival in September 2024 resulted in very positive ticket sales, and we welcomed retuming supporters of the festival as well as a large number of 'new faces,, demonstrating our continued SucsS in promoting literature in the local community. Topics covered at the fesb'val encompassed sport, crime, women's writing and Scottish history, to name just a few. with writing workshops also included in the mix. We continued our positive collaboration with other community groups over the festival period, wth both Irvine Burns Club and INine Lasses hosting events under the Tidelines banner. All of this resulted in very positive audience feedback across the full programme. In addition, 0 "taster" events were held during the year. thus helping to maintain our community involvement. Our poetry event - Scrievin & Scran - is now an annual fixture in the local calendar at the start of each year, and allows local poets to showcase their work through the open perfomance section of the evening. We also hosted a sell-out event with our patron Taking authors Into local schools to speak to the young people remains a comerstone of our wor1< in the community and we continued to support sessions at both primary and secondary schools. with specrfic emphasis on those in SIMD Areas 1 and 2. These sessions help to foster positive engagement wrth books and reading, particularly for secondary schools where competition for time and attention means readers often drop off. In line with our charitable aims, we also hosted a wellbeing literacy event, an event taking authors into an assisted living complexlcommunity engagement hub, both free of charge, as well as funding a free ticket offer across all events at our annual fests'val for targeted groups, specffically the under 25s. targeted families (low income l excluded from cultural events for other reasons) and socially vulnerable (low income l at risk of isolation). Our work would not be possible without the volunteers who assist with the running of events throughout the year. Volunteer numbers have remained stable at 12, and they have taken an active role in shaping event management processes, with very positive feedback received from audien feedback surveys on the welcoming atmosphere at events. We are indebted to this band of people who give up their time to make sure we can continue to make literature events accessible across the community in North Ayrshire.

Financial review Brief statement of the charity's policy on reserves The trustees, policy is to maintain reserves at a level sufficient to meet the upfront costs of the annual book festival. Reserves at 3110312025 were £21,748, which is considered SLrfficient to meet the budgeted costs of the September 2025 book festival. In addition, we have received funding from North Ayrshire Venture Trust (NA) for three years, enabling us to employ a part-time festival co- ordinator. Our final payment of £10,000 from NA was received in the current financial year. Details of any deficit Donated facilities and services (if any) APPENDIX 1 Other optional information

Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signatuie(s) OSCR will accept digital or typed signatures Full name(s) Position {e.g. Chair) Treasurer Joint Convenor Date 1711112025 1711112025

APPENDIX 3 ’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of North Ayrshire Book Festival

Registered charity	SC45075
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	1 April 2024 to 31 March 2025
Set out on pages	1-7 (remember to include the page numbers of additional sheets)

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) 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.
Basis of independent	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement	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.
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: • 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.
Signed:**	Date: 18 December 2025
Name:
Relevant professional
qualification(s) or body (if any):	Chartered Accountant (ICAS)
Address:

*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 any items that the examiner wishes to disclose

Enter SC No. below SC45075

APPENDIX 2

Enter charity name below

North Ayrshire Book Festival

			Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts
					Period start date									Period end date	Period end date
		For the period from	1 Day			April Month				2024 Year	to	Day 31		Month March				Year 2025
Section A Statement of receipts and payments
		Unrestricted funds	Restricted funds				Expendable endowment funds					Permanent endowment funds				Total funds current period			Total funds last period	Total funds last
		to nearest £	to nearest £	to nearest £			to nearest £					to nearest £				to nearest £		to nearest £	to nearest £	to nearest £
A1 Receipts
Donations		3,105														3	3	3,105	3,078
Legacies																-	-	-
Grants		12,230														12	12	12,230	17,042
Receipts from fundraisingactivities																-	-	-
Gross tradingreceipts																-	-	-
Income from investments other than
land and buildings																-	-	-
Rents from land & buildings																-	-	-
Gross receipts from other charitable
activities		8,510														8	8	8,510	10,608
																-	-	-
*A1 Sub total*	*A1 Sub total*	23,845	-	-	-	-	-	-	-	-		-	-	-		23,845	23,845	23,845	30,728
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 23,845 - - ~~—~~												- -	- -	- -		- - - 23,845	- - - 23,845	- - - 23,845	- 30,728
A3 Payments
Expenses for fundraising activities																-	-	-
Gross trading payments																-	-	-
Investment management costs																-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		22,358														22	22	22,358	25,656
Grants and donations
																-	-	-
Governance costs:
																-	-	-
Audit / independent examination		50														50	50	50
Preparation of annual accounts																-	-	-
Legal costs																-	-	-
Other	Other	Other
																-	-	-
																-	-	-
**A3 Sub total **		22,408	-	-	-	-	-	-	-	-		-	-	-		22,408	22,408	22,408	25,656
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments 22,408 - - ~~————~~												- -	- -	- -		- - - 22,408	- - - 22,408	- - - 22,408	- 25,656
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	1,437 - - - 1,437 5,072 - - 1,437 - - - 1,437 5,072 ~~——————~~

APPENDIX 2

SC45075

North Ayrshire Book Festival

Section B Statement of balances

Details	Unrestricted funds to nearest £ 20,311 1,437	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					20,311	15,239
Surplus / (deficit) shown on receipts and payments account					1,437	5,072
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	21,748	-	-	-	21,748	20,311
	-	-	-	-	-	-
			Fund to which	asset belongs	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*			Print Name	Total	-	-
						Date of approval
						17 November 2025
						17 November 2025

Receipts and Payments_March '25 / Statement of balances

December 2007

APPENDIX 2

SC45075

North Ayrshire Book Festival

Section C Notes to the Accounts

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 festival's activities. Restricted funds may only be used for specific purposes. No such funds have been created to date.	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 festival's activities. Restricted funds may only be used for specific purposes. No such funds have been created to date.	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 festival's activities. Restricted funds may only be used for specific purposes. No such funds have been created to date.	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 festival's activities. Restricted funds may only be used for specific purposes. No such funds have been created to date.
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)			x
Authority under which paid			£

If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)	If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)	this box
Payment of fees for facilitating a coaching workshop with local secondary pupils Payment of lunch expenses for a full day spent conducting interviews for the vacant post of festival co-ordinator Contribution of £5 per head for a post festival lunch with volunteers to thank them for their contribution to the festival (4 trustees attended) Payment of travel expenses for attendance at various author events (to assist with event management) Nature of relationship Nature of transaction (trustee) - is a full time author and was contracted to facilitate a coaching workshop with local secondary pupils prior to them participating in a festival event.		Number of trustees £
Payment of travel expenses for attendance at various author events (to assist with event management)		1	31
Payment of lunch expenses for a full day spent conducting interviews for the vacant post of festival co-ordinator		3	49
Contribution of £5 per head for a post festival lunch with volunteers to thank them for their contribution to the festival (4 trustees attended)		4	20


Nature of relationship (trustee) - is a full time author and was contracted to facilitate a coaching workshop with local secondary pupils prior to them participating in a festival event.		Transaction amount (£) Balance outstanding at period end (£)
	Payment of fees for facilitating a coaching workshop with local secondary pupils	190	-

C6 Other information

Receipts and Payments_March '25 / Notes

December 2007

APPENDIX 2

Receipts and Payments_March '25 / Notes

December 2007

APPENDIX 2

SC45075

North Ayrshire Book Festival

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 £
Specsavers	2,500				2,500	2,500
Indiivdual Donations(CollectingTins)	555				555	478
Tradition Bearers					-	100
Waiver of Audit Fee	50				50
Total	3,105	-	-	-	3,105	3,078
	-	-	-	-	-	-

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £			Total current period to nearest £	Total last period to nearest £
NAVT	10,000				10,000	10,000
Awards For All					-	5,522
North Ayrshre Council	900				900	500
Scottish Book Trust	900				900	450
Cunningham Housing Association	430				430	450
Cruse Bereavement					-	120
Total 3 Gross receipts from other charitable activities	12,230	-			12,230	17,042
	- 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 for author events	8,510				8,510	10,608
					-
					-
					-
					-
					-
					-
					-
Total	8,510	-	-	-	8,510	10,608
	-	-	-	-	-	-

4 Payments relating directly to 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 £
Direct costs of author events	16,174				16,174	19,197
Administrative expenses	6,184				6,184	6,459
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	22,358	-	-	-	22,358	25,656
	-	-	-	-	-	-

Receipts and Payments_March '25Additional notes (1)

December 2007

APPENDIX 2

SC45075

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below General Fund	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	3,105				3,105	3,078
Legacies					-
Grants	12,230				12,230	17,042
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities	8,510				8,510	10,608
*Sub total* Receipts from asset & investment sales	23,845	-	-	-	23,845	30,728
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	23,845	-	-	-	23,845	30,728
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	22,358				22,358	25,656
Grants and donations					-
Governance costs:					-
Audit / independent examination	50				50
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	22,408	-	-	-	22,408	25,656
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	22,408	-	-	-	22,408	25,656
					-
	1,437	-	-	-	1,437	5,072

					-

	1,437	-	-	-	1,437	5,072
					-
Nature and purpose of funds
Unrestricted funds are those that may be used at the di fund for the day-to-day running of the festival's activities	scretion of the trust .	ees in furtherance	of the objectives of	the charity. The tru	stees maintain a single unrestricted

Receipts and Payments_March '25Additional notes (2)

December 2007

APPENDIX 2

SC45075

North Ayrshire Book Festival

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

Receipts and Payments_March '25Additional notes (3)

December 2007