## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **Report to the** Charity name **trustees/members of** Queens Park Railway Club |**Registered charity**|**SC046131**| |---|---| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||01
04
2019
**to**
31
03
2020| |**Set out on pages**|(remember to include he 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. 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 Charities| |**examiner’s statement**|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 [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.| |**Signed:**|**Date:**
13/03/2021| ||| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**
**(if any):**|FCMA – Fellow of Chartered Institute of Management Accounts| |**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. 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 APPENDIX 1 oscr Period start dale Period end dale lknnlh Y8at 03 2020 From 01 2019 To 31 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 (kneens Park Ra1￿Y Club SC04631 112 103 Roslea Drive Glasgow G312RT Poslcode Names of the charity trustees on date of approval of Trustees, Annual Report T￿￿tee name Office {rf any) Dates acted if not for whole year {OT body) entitled to yoint t￿￿tee (rf any) Board of Ttustees Chair Treasurer Board of Trustees Secretary 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charty trustees during the period, rf any, {for example, those who resigned part way through the financial periodl Structure, governance and management Type of governing document Queens Park Raifvay Club is a SCIO wtih a constttution as goveming document Trustee recruitment and appointment Trustees are recrutted and appointed by the Board which may at any time appoint a person to be a charty trustee by way of a resolution passed by Maj(￿ vote at a Board meeting. Objectives and activities Charitable purposes The advancement of the arts and culture. The advancement of education in the arts. Summary of the main activities in relation to these objects The commLSSK)ning. curatsrrfJ and exhibtb.ng of art works. SupF4xb"ng the deveknpment of arb.sts through crib.cal input and exhibition of work. SuppNbng access and education to communib'es local to Queens Park RaibNay Club and to the general public including groups and individuals facing social, economic and physical barriers to the arts. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period April 2019- Living Rcom PicbJres- a solo show by Alan Stanners. July 2019- A gr￿Jp exhibib'on curated by Quentin Blomel and Camille Breteau Se lember 2019- People of the Town - a film by London based artist . curated by AKA Cabbage. October 2019- My Think- painting and spc*en word perfomiance by March 2020- A Leap into the Dark. Walker and Bromwich. Initially closed after opening night of 7 March followng notnfjcation that a participant had devel(yed Covid 19 type symptons. Over the summer of 2019 2 weeks of STEM and arts se5s￿n$ were delivered to young peop￿ in the East End of Glasgow. Financial review Brief statement of the charl￿$ policy on reserves The chartty has no liabilrfies but works towards achieving £2,000 reserves. Details of any deficit There is no defiett Donated facilities and services Irf any} Galleryistudio facil￿"eS dc￿ated by S(x)trail Ihrough and 00 eeping and ￿ndra￿Sing support provKled by volunteer. Refreshments for Living Rwm Picknres cf)ening provided by ROST49. APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustee5' report above. Signed on behalf of the charity's truslees Signature{s) Full name(sl Position {e.g. Chair) Treasurer Seryetsry Date APPENDIX 2 Enter charty name below Enter SC No. below Queens Park Railway Club SC046131 OSCR Receipts and payments accounts For the period from Scottish Charity Regulator to oi 04 2019 31 03 2020 Section A Statement of receipts and payments Unrestricted funds Expendable endowment funds Permanent endowment funds Restricted funds Total funds current P8rlod Total funds last P8rlod to noarost £ to n•ar•st £ to n•aTèSt £ to naarast £ to n￿r•st £ to n•arost £ A1 Receipts Donations 161 161 132 Legacies Grants 38,342 38,342 3,500 Receipts from fundraising activities Gross Irading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitsble activities A1 Sub total 161 38,342 38,503 3,632 A2 R8c8lpts from asset & Inv8stm8nt sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total rotal recelpts 161 38,342 38,503 3,632 A3 Payments Expenses for fundraising activities Gross Irading payments Investment management costs Payments relating directly to charilable activities Grants and donalions 38,571 38,571 5,911 Govemance costs.. Audit l independent examination Preparation of annual accounts 100 100 100 Legal costs other A3 Sub total 38,671 38,671 6,011 A4 Payments relatlng to assel and Investment movements Purchases of fixed assets Purchase of investments A4 Sub total Total payments 38,671 38,671 6,011 Net recelpts / (payments) 161 {329) (168 {2,3791 AS Transfers to l (from) funds Surplus / (deficlt) ror year 161 1329) (168 {2,3791 APPENDIX2 Queens Park Railway Club Section B Statement of balances SC046131 Unrestricted funds Expendable endowment funds to nearest £ Permanent endowment funds to nearest e Restricted funds Total current period Total last period Categories Details to nearest £ to nearest £ to nearest e to nearest £ B1 Cash funds Cash and bank balances at start of year 729 729 3,109 Surplus l (deficit) shown on receipts and payments account 161 13281 (167) 12,379) Cash and bank balances at end of year 401 562 730 {Agree balances wth receipts and payrnents accountlsl} Detai15 Fund to which asset belongs Market valuation Last year to nearest £ to nearest £ Total Fund to whleh asset bèlongs Cctst Iir avallable) Current value Irf available) to noarost £ Details Last yèar to n￿r&St £ to nearost £ B3 Other assets Total Detalls Fund to whlch Ilabllty rglatos Amount du• Last y￿r to nearest £ to nearest £ Total Amount du& {estlmatèl to nèarost £ Details Fund to which liability relates Last year to nearost £ B5 Contlngent Ilabllltles Total Signed by one or two trustees on behalf of all the trustees Signature Print Name Date of approval 2015-02-24-rp-accs 19.20 Audited I SlatenEnt of balances December 2007 APPENDIX 2 **Queens Park Railway Club** **SC046131** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ All funds both restricted and unrestricted are used towards the charitable purposes of the organisation. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C2 Grants**
**C3b Trustee remuneration -**
**details**|**Type of activity or project supported**
ContemporryVisual Art
ContemporryVisual Art|**Individual /**
**institution**
Creative Scotland
~~Glasgow City~~
Council Dept|**Number of grants**
**made**|
**£**| |---|---|---|---|---| ||||**3**|**35,642**| ||||**2**|**2,700**| |||||| |||||| |||||| ||||**Total**|**38,342**
| |||||| ||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 this box
(otherwise complete section 4b)|||**X**| ||**Number of**
**trustees**|||**£**| ## **C4b Trustee expenses - details** ## **C5 Transactions with trustees and connected persons** |**Nature of relationship**|**Nature of transaction**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ## **C6 Other information** 2015-02-24-rp-accs 19,20 Audited / Notes December 2007 3 APPENDIX2 Queens Park Railway Club SC046131 Additional analysis (1) Analysis of receipts and payments 1 Donatlons Unrestricted funds Expendable endowment funds to nearest e Pemianent endowment funds to nearest £ Restricted funds Total cu￿ent period Total last period to nearest £ to nearest £ to nearest £ to nearest £ Margaret Hopper 161 132 Total 161 161 132 2 Grants Unrestricted funds to nearest £ Total current Deriod to nearest £ Restricted funds Total last period to nearest £ to nearest £ Creative Scotland 35,642 35,642 3,500 Glasgow City Council Dept Culture and Sport 2,700 2,700 Total 38,342 38,342 3,500 3 Gross receipts from other charitable activities Unrestricted funds Expendable endowment funds to nèarèst £ Perrnanent endowment funds to n￿rest £ Restricted funds Total current period Total last period to nearost £ to noar8st £ to n￿r&St £ to n￿r•St £ Total 4 Payments relatlng dlrectly to charltable actlvltles Unrestricted funds Expendable endowment funds to nearest e Pernianent endowment funds to nearest e Restricted funds Total cu￿ent period Total last period to nearest e to nearest e to nearest e to nearest £ Artist Fees Curator Fees 6,400.00 3,600.00 3,970.00 7,033.10 307.42 6,400 3,600 3,970 7,033 307 500 700 Gallery Management Project M'ment & Administration Installation 1,180 1,218 127 Marketing Documentation Engagement Hospitality Capitsl 1,800.00 1,000.00 2,700.00 554.10 11,206.24 1,800 1,000 2,700 554 11,206 1,450 620 Tolal 38,570.86 38,571 5,795 reference error 20ls￿2-24-rp4ecs 19,20 AuditedAdditional notes (11 December 2007 APPENDIX 2 SC046131 Additional analysis (2) 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 offund below Total unrestricted funds Total unrestricted funds last period Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts buildings Rents from land & buildings Gross receipts from other charitable activities Sub total cross ref error Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total recelpts cross ref error Pa ments Expenses for fvndraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs.. Audit l independent examination Preparation of annual accounts Legal costs Sub total Payments relating to asset and investment mov8m8nts Purchases of fixed assets Purchase of investments Sub total Total payments Transfers to l (froml funds Surplus / (deflclt) for year cross ref eThor Nature and purpose of funds Towards the charitable activities of the charity 2015-02-24-rp-accs 19,20 AuditedAdditional notes121 December 2007 APPENDIX 2 Queens Park Railway Club SC046131 Additional analysis (3) 6 Breakdown of restricted funds Restricted fund Restricted fund Restricted fund Restricted fund 1 - enter name of 2- enter name of 3- enter name of 4- enter name of fund below fund below fund below fund below Total restricted funds Total restricted funds last period Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Sub total cross ref error Recolpts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments . zzzzzz Total recelpts cr055 ref error Payments Expenses for fvndraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs.. Audit l independent examination Preparation of annual accounts Legal costs Sub total eross ref error Paymenls r8lallng to assot and Invèstment movements Purchases of fixed assets Purchase of investments Sub total Total payments cross ref error Transfers to l (from) funds Surplus / (deficit) ft>r year cross ref error Nature and purpose of funds 2015-02-24-rp-accs 19,20 AuditedAdditional notes131 December 2007