2025-06-30-accounts

21COMMON (Formerly 21st Century Challenges) SCIO REGISTERED CHARITY NUMBER: SC047513 UNAUDITED ANNUAL ACCOUNTS

FOR THE YEAR 15" JULY 2024 — 30™ JUNE 2025 CONFIDENTIAL Report prepared by Signed on behalf of the Board by

21COMMON (FORMERLY 21ST CENTURY CHALLENGES) SCIO REGISTERED CHARITY NUMBER SC047513

CONTENTS OF THE FINANCIAL STATEMENTS For the Year 1° July 2024 to 30 June 2025

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Page
Contents 2
Report of the Trustees 3 to 6
Independent Examiner's Report 7
Statement of Balances 8
Notes to the Financial Statements 9
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OSC r
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Year start date Year end date
From O01 07 2024 = To 30 06 2025
Day Month Year Day Month Year
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Office of the Scottish Charity Regulator

Reference and administration details

Charity name 24COMMON (Formerly 21st Century Challenges) SCIO Other names charity is known by Registered charity number $C047513 Charity’s principal address 54 cQMMON (Formerly 21st Century Challenaes). 29 Tinto Road, Glasqow Postcode G43 2AL

Names of the charity trustees on date of approval of Trustees’ Annual Report Name of person (or body) entitled to appoint trustee (if any) Trustee name Office (if any) Daor[toe][year] -

Reference and administration details

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

Dates acted if not for whole year

Name

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Constitution for Single tier Scottish Charitable Incorporated Organisation Type of governing document (SCIO) Trustee recruitment and When recruiting Board members the company undertakes a skills audit of appointment the current Board to ascertain any gaps in expertise. They then advertise publicly, normally via Creative Scotiland’s website and through social media. A Board Job Description exists for all prospective candidates. Selection then takes place with one existing Board member via an informal interview. Successful applicants are then elected onto the Board as per the company constitution. They then receive an induction pack welcoming them to the company. Board service is normally set at three years.

Charitable purposes B — The advancement of education F — The advancement of citizenship or community development G — The advancement of the arts, heritage, culture or science | — The provision of recreational facilities or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended

Summary of the main activities 21Common blend iconoclastic references, pop culture and preoccupation in relation to these objects with risk and danger to create spectacular dance experiences. As artists they are passionate about sociai practice which is vital in subverting the expected dynamic of leader and what that means in the context of performance art. Their work has consistently challenged the notion of who can be a dancer and has placed those that are under-represented in that role.

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Achievements and performance

Summary of the main In the year 2024/25 21Common continued to deliver against its achievements of the charity annuat plan as laid out in the Creative Scotland Regular Funding during the financial period Agreement. As of April 2025, 21Common were awarded a new MultiYear Funding Agreement from Creative Scotland for the period 20252028. In August 2024 we presented Common is As Common Does: A Memoir as part of the Made in Scotland Showcase 2024 at Zoo Southside during the Edinburgh Fringe from the 2nd-17th August 2024. Using tropes of Western movies, it explored how poverty and violence can shape a man.

We presented our work with National Theatre of Scotland, Thank U Next, a costume drama, with cosplay not corsets, co-created with young people and presented in their school. Editions took place in Cumbernauld Academy in October 2024, Grangemouth High School, Falkirk and Cowdenbeath High School in March 2025.

We delivered 2 editions of Disru ptive Pedagogy, 21Common’s artsbased learning programme that aims to makea significant contribution towards children’s attainment across multiple aspects ; of Scotland’s Curricutum For Excellence (CfE). The first took place in St Brigid’s Primary in Toryglen , Glasgow and the second was in Holytown Primary School in North Lanarkshire

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Financial review

Brief statement of the charity’s The trustees approve the level of reserves held by the charity and are policy on reserves satisfied these will contribute to the charity achieving its objectives in the following financial year. Though listed as unrestricted funds within annual financials, these reserves are internally restricted for these purposes.

Details of any deficit

Donated facilities and services (if any) N/A

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Position (e.g. Chair)

Chair

24 0ctipe’ 2025

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Office of the Scottish Charity Regulator

independent examiner’s report on the accounts Report to the Charity name trustees/membors 21COMMON (Formerly 21st Century Challenges) SCIO Registered charity numbe, 3C047513

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On the accounts of Period start date Period end date
the charity for the Day Month Year Day Month Year
period 01 07 2024 to 30 06 2025
Set out on pages 8-9
Respective The charity's trustees are responsible for the preparation of the accounts in accordance with
responsibilities Of ihe terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities
and examiner accounts (Scotland) Regulations 2006. The charity trustees consider that the audit
requirement of Regutation 16(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.
of independent My examination is carried out in accordance with Regulation 11 of the Charities Accounts
aminer’s statement (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, | do not
express an audit opinion on the accounts.
pendent examiner's tn the course of my examination, no matter has come to my attention
statement
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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

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2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date: 04/11/2025
Name: Kathleen Benham
professional
qualification(s) or Chartered Accountant, member of ICAS
body (if any):
Address: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL
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21COMMON (Formerly 21st Century Challenges) SCiO Registered Charity Number $C047513 Statement of Receipts and Payments for the Year 01 July 2024 to 30 June 2025

	; Unrestricted	; Restricted	2025Total	2024 Total
Income	£	£	£	£
Box Office and Performance Fees	43,842	0	43,842	18,000
Creative Scotland —Youth Access	0		0	30,153
Creative Scotland —- RFO	93,343	0	93,343	81,991
ImmersiveArts	0	18,000	18,000	0
Paul Hamlyn	0	50,000	50,000	50,500
TTR	38,517	0	38,517	0
	175,702	68,000	243,702	180,644
Total Income
Expenditure
Core Costs	8,259	0	8,259	3,290
ProjectCosts	142,659	72,044	214,703	179,361
Marketing/Conferences	546	0	546	2,457
Travel	0	0	0	98
Total Expenditure	151,464	72,044	223,508	185,206
NetReceipts /(Payments)	24,238	(4,044)	20,194	(4,562)
Funds b/f	0	17,913	17,913	22,475
Transfer ofFunds	0	0	0	0
Closing balances	24,238	13,869	38,107	17,913
			Statement of Balances as at 30 June 2025
Bank	38,107	0		38,107
Cash	0	0		0

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21COMMON (FORMERLY 21ST CENTURY CHALLENGES) SCIO REGISTERED CHARITY NUMBER SC047513

NOTES TO THE ACCOUNTS For the Year to 30 June 2025

eee

1. Gary Gardiner received fees of £43,333 in the year (2024, £40,000)

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