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2025-05-31-accounts

Trustees Annual Report

Native Spirit SCIO

to 31[st] May 2025

Scottish Charity No: SC045628

Annual Report & Financial Statements for the year ending 31[st] May 2025 Scottish Charity No SC045628

Index

Page 3 Reference & Administrative Information
Page 4 Trustees Annual Report:
Structure Governance & Management
Objectives & Activities
Page 5 - 6 Achievements & Performance
Page 7 Financial Review
Page 7 Statement of Trustees
Page 8 - 10 Annual Accounts:
Page 8 Receipts & Payments Account
Page 8 Statement of Balances
Page 9 - 10 Notes to the Accounts
Page 11 Independent Examiners Report

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Annual Report & Financial Statements for the year ending 31% May 2025 Scottish Charity No SC045628

Reference & Administrative Information

Charity Name

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Native Spirit SCIO
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Scottish Charity No $C045628

The Charities Principal Address

Charities Trustees on date of approval including office held

Names of other trustees during the period

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none
Independent Examiner Po
Bankers The Co-operative Bank
PO Box 101
1 Balloon Street
Manchester
M60 4EP
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Independent Examiner

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Annual Report & Financial Statements for the year ending 31[st] May 2025 Scottish Charity No SC045628

Structure, Governance & Management

Governing Document

The Charity is a SCIO (Scottish Charitable Incorporated Organisation) registered in its current legal form on 20 May 2015. The Charity was previously an unincorporated association but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO on 20 May 2015. It has a single tier structure and as such the trustees are the members of the Charity.

Trustee Recruitment & Appointment

At each AGM, the members may elect any member (unless he/she is debarred from membership under clause 16.1 or 16.2 of the Constitution) to be a charity trustee. All of the charity trustees elected/appointed shall retire from office, but shall then be eligible for reelection.

A charity trustee retiring at an AGM will be deemed to have been re-elected unless:

Objectives & Activities

The Charities Charitable Purpose

As set out in the ‘Constitution’ and ‘The Charities and Trustee Investments (Scotland) Act 2005’ the purpose(s) of Native Spirit SCIO are the following:

Any other purpose that may reasonably be regarded as analogous to any of the preceding purposes.

Summary of the main activities in relation to these objectives:

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Annual Report & Financial Statements for the year ending 31% May 2025 Scottish Charity No SC045628

Achievement & Performance for 2024-25

The Charity’s activities during this reporting year include:

18TH ANNUAL FILM FESTIVAL 11 — 19 October 2024

FESTIVAL EVENTS AND PARTNERSHIPS

The festival programmed approximately 100 films by international Indigenous filmmakers and artists. Indigenous language films included: Diné (Navajo), Cree, Métis, Anishinaabe, Atikamekw, Haudenosaune, Cherokee, Northern Arapaho, Eastern Shoshone, Paiute Shoshone, Siksika (Blackfoot), Raramuri, Kalinago (Caribs), Miskito, Quechua, Kichwa, Aymara, Mapuche, Bedouin, Hazara, Magar, Even, Kanaka Maoli, Maori, Amis, Migunburri, Gullibal, Yup’ik, Cup’ik, Tlingit, Inuit, Innu, Mi’kma’ki and Greenlandic.

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e XYZ
o Week-long film free programme and art print exhibition Art of Resistance digital prints
of Indigenous Action artwork, poster designs by the late Diné filmmaker, musician,
artist,writer, jeweller and= (1975-2023): film Stills: Indian Alley by
e PUSHKIN HOUSE
o Sakha film triple bill presented by Sakha people living in London and UK. Official
aprogrammewarrior of Yakut cover artepic courtesyOlonkho, of topacts Sakhaas the ap r otectorts of hera.fellow tribesmen‘Kyys Debiliye’and
arranger of their peaceful creative life. oil on canvas 70x60 2016, part of ‘Turuk’
triptych. https://lukansi.com/works/
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YEAR-ROUND COMMUNITY OUTREACH / EDUCATION / EVENTS

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Annual Report & Financial Statements for the year ending 31[st] May 2025 Scottish Charity No SC045628

Impact

The Charity succeeded in promoting Indigenous-led narratives and cultural heritage through screenings, exhibitions, and talks as listed above, reaching a wide range of audiences and viewers, connecting UK public, students, academia, with Native filmmakers and artists, organisations and scholars from Canada, Caribbean, Americas, Africa, Australia, Siberia, Asia and Pacific. Additionally, the festival organised a November film programme to accompany an exhibition at NONAM, Zurich. The Charity worked with graduates of: film and media, endangered languages, ethnomusicology, LBGTQ, development and environmental studies, to gain more exposure and understanding of Indigenous Cinema and Pathways & Protocols. Volunteers benefited from experience with Indigenous epistemologies and an independent festival, learning to manage with extremely limited resources. @nativespirituk social media networks continue to grow steadily.

Finance

Receipts included general donations, submission fees, ticket sales. Screening and speaker fees were passed to filmmakers and distributors.

Plans for future period

The Charity continues to establish working partnerships with independent venues, art centres, film institutes, art centres, and universities across the UK where there are cultural opportunities and educational interests related to Indigenous-led film, arts. We recognise the demand for programmes on topics relating to food sovereignty, traditional natural health and cultural practices towards community and individual well being in 21st Century. Festival continues to invite Indigenous communities resident in UK to present and curate programmes. Native storytelling in Indigenous languages have been well-received by Welsh and Scottish audiences. Festival will continue screening across all Celtic Nations. We plan to invite more Scottish, Welsh, Irish on board to support the educational aims and cultural reach of festival. The Charity are registered event participants for UNESCO 2022-32 Decade of International Year of Indigenous Languages, recognising the importance of Native languages as an expression of culture through Narrative Sovereignty; of environmental guardianship through Land Sovereignty, both paramount to sustainable land management. Native Spirit Taiwan next edition is likely to be in 2026 at Tainan University. The Charity is active on all main Social Media channels, this year activity is strongest on Instagram and YouTube. The fundraising strategy includes: development of online sales of related old and new items, net proceeds to support festival. Submit applications and proposals to film arts & cultural heritage funds, Embassies, Education and Endangered languages programmes and Tier 2 private sponsors.

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Annual Report & Financial Statements for the year ending 31[st] May 2025 Scottish Charity No SC045628

Financial Review

Statement of Reserves Policy:

The Charity trustees policy is to retain a minimum of £300.00 reserves to cover contingencies.

Details of any deficit:

There was no financial deficit this year, Trustees will continue to monitor all the balances.

Details of Donated Facilities & Services:

The Charity benefits from the time given by all the Trustees to the running of the Charity.

Statement of Trustees Responsibilities

The members of the Charity must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Charity during the financial year. The members of the Charity are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006.

They are also responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

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Secretary Dated: 26 February 2026

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Annual Report & Financial Statements for the year ending 31[st] May 2025 Scottish Charity No SC045628

Receipts & Payments Account Year Ended 31[st] May 2025

Notes
Receipts
Donations
1
Tickets
Grants
Guest Programmer
Other Charitable Activities (Loan)
2
Total Receipts
Payments
Expenses from Fund Raising Activities
Expenses from Charitable Activities
3
Independent Examination
Total Payments
Net Receipts/(Payments)
Transfer between Funds
Surplus/(Deficit) for Year
Statement of Balances as at
31st May 2025
Balances at Start of Year
Surplus/(Deficit) for Year
Balances at End of YearSee Note 6
Other Assets
See Note 4
Un
Restricted
Restricted
Funds
Total
2025
Total
2024
312.80
0.00
312.80
880.36
961.72
0.00
961.72
0.00
0.00
58.00
58.00
0.00
250.00
0.00
250.00
0.00
1,000.00
0.00
1,000.00
2,173.03
2,524.52
58.00
2,582.52
3,053.39
0.00
0.00
2,571.81
1,748.06
265.75
0.00
0.00
2,837.56
1,748.06
0.00
1,305.33
0.00
1,305.33
Un
Restricted
Restricted
Funds
Total
2025
Total
2024
1,689.82
0.00
1,305.33
0
0

Liabilities

No Outstanding Liabilities

Financial Statements approved by the Charity and signed on its behalf by

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Treasurer

Dated: 26 February 2026

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Annual Report & Financial Statements for the year ending 31[st] May 2025 Scottish Charity No SC045628

Note to the Accounts

2025 2024
1. Donations
Door 312.80 360.00
Fundraiser 0.00 520.36
£ 312.80 £ 880.36
2. Other Charitable Activities
Event Ticket Sales 961.72 414.31
Guest Programmer 250.00 105.00
Loan 1,000.00 1,250.00
Submissions 479.68 405.72
£ 2,691.40 £ 2,173.03
3. Expenses from Charitable Activity
Venue Hire 70.00 719.65
Volunteer/Artist/Performer Expenses 75.63 39.70
Speaker Fee 75.00 0.00
Printing & Stationery 95.51 183.46
Read/Research 256.47 80.02
Phone/Promo 10.00 10.00
Internet Web Hosting/Computer Costs 60.00 60.00
Screening Fees 335.02 210.00
Volunteer Food / Travel 209.98 5.00
Travel 380.17 0.00
Loan 1,000.00 250.00
Bank & Sum Up Charges 3.18 0.00
Insurance 0.00 0.00
Accountancy 265.75 0.00
Postage/Courier 0.85 190.23
£ 2,837.56 £ 1,748.06

1. Assets of Native Spirit SCIO as at 31[st] May 2025

There are currently no assets held by the SCIO at this time

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Annual Report & Financial Statements for the year ending 31[st] May 2025 Scottish Charity No SC045628

Notes to the Accounts Contd

2. Trustee Remuneration and Related Party Transactions

The Trustees did not receive any remuneration or expenses during the year.

3. Nature & Purpose of Funds

The statements of account for the year show the financial figures for the Charity. All other funds carried forward are unrestricted.

The balance of funds as at the year end are made up as follows:

The Co-operative Bank 410.00 Pay Pal 544.24 Total £954.24

Total

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Annual Report & Financial Statements for the year ending 31[st] May 2025 Scottish Charity No SC045628

Independent Examiner’s Report on the Accounts

Report to the trustees of Native Spirit SCIO Registered charity number SC045628 On the accounts of the charity for the period to 31[st] May 2025 Set out on Pages 9 to 11

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. 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 examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the 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 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 9 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.

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Date ..27/02/2026..........................................................

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