OpenCharities

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

← Glasgow Philharmonia SCIO

2025-07-01-accounts

Report of the Trustees and

Independently Examined Financial Statement For The Year Ended 1 July 2025

For

Glasgow Philharmonia SCIO Registered Charity Number: SC047789

Voluntary Action East Renfrewshire SCIO Linda McCullagh BA 4D Rouken Glen Park Thornliebank East Renfrewshire G45 7UG

Registered Number : SCO28103

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Contents of the Financial Statements For the Year Ended 1 July 2025

Page
Report of the Trustees 1 to 4
Report of Independent Examiner 5
Statement of Receipt and Payments 6
Statement of Balances 7
Notes to the Accounts 8
Analysis of Payment and Receipts 9
Breakdown of unrestricted funds 10

1

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Report of the Trustees For the Year Ended 1 July 2025

The organisation became a SCIO Registered Charity on 3rd October 2017 being governed by a constitution. It has a two tier structure.

Glasgow Philharmonia SCIO

SC047789

42 Lothian Drive

Clarkston

Glasgow

Postcode G76 7NB

Trustee name Office (if any) Dates acted if
not for whole year
1
2
3
4
5
6
7
8
9		 Alasdair Tierney Appointed 18/01/2026
Christopher Quinn
David Frain Co-Treasurer Appointed 18/01/2026
Denise Rea Appointed 19/10/2025
Louise Waddell Co-Treasurer Appointed 18/01/2026
Pauline Robertson Appointed 18/01/2026
Stephen Lennox Chair Appointed 01/12/2024
Steve Convery Appointed 01/12/2024
Steven Scott Appointed 01/12/2025

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

Name Dates acted if not for whole year
Audrey Jones Appointed 01/12/2024, Resigned 02/03/2026
Christina McGill Resigned
Gillian Dougall Resigned
Julie Dynes Appointed 01/12/2024, Resigned 08/02/2026
Ross Gunning Appointed 03/10/2017, Resigned 27/10/2025
Billy Stevenson Resigned 27/10/2025

Trustee recruitment and appointment

Discussion by all trustees at meetings – with agreement from all on the addition of a new trustee.

2

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Report of the Trustees For the Year Ended 1 July 2025

Charitable purposes

  1. The advancement of the arts, heritage, culture or science;

2. 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 in relation to our objects

Various events and concerts throughout the year

Summary of main achievements

The members took part in many events such as:

Les Mis - Macrobert arts Centre

Workshops with West End Stars

Theatre Royal 2025 Show

Entertainment Awards

The charity reserve policy

The charity held funds at 1[st] July 2025 of £8,363 (£21,117 in 2024). These are unrestricted funds not committed ('the free reserves')

The Board consider that the current level of free reserves is adequate but is always considering ways of achieving additional income.

3

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Report of the Trustees For the Year Ended 1 July 2025

Statement As To Disclosure Of Information To Independent Examiner

So far as the Trustees are aware, there is no relevant information of which the Independent Examiner is unaware.

Independent Examiner

Independent Examiner, Linda McCullagh BA will be proposed for re-appointment at the forthcoming Annual general Meeting.

Declaration

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

Signed on behalf of the charity’s trustees

Signature(s) Stephen Lennox

Full name(s) Stephen Lennox Position (e.g. Chair Chair) Date 29/4/2026

4

Registered Charity Number: SC047789

Report of the Independent Examiner to the Trustees and Members of Glasgow Philharmonia SCIO

I have examined the financial statements of Glasgow Philharmonia SCIO for the year ended 1 July 2025 on pages Six to Ten.

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.

Glasgow Philharmonia SCIO is a registered Scottish Charity; 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 organisation 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.

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.

Signed: Date: 29/04/2026

Name: Linda McCullagh BA

Address: 4D Rouken Glen Park Thornliebank East Renfrewshire G46 7UG

5

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Statement of Receipts & Payments For the Year Ended 1 July 2025

==> picture [452 x 560] intentionally omitted <==

----- Start of picture text -----
Unrestricted Restricted Expendable Permanent Total funds Total funds last
endowment endowment
funds funds funds funds current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 1,423 1,423 6,798
Sponsorship 6,490 6,490 6,160
Grants - - -
Receipts from fundraising activities 43,964 43,964 30,755
Gross trading receipts - -
Refund - - -
Loan from Trustee - -
Gross receipts from other charitable
activities 19,715 19,715 59,404
Gift Aid - -
A1 Sub total 71,591 - - - 71,591 103,117
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
A2 Sub total - - - - - -
Total receipts 71,591 - - - 71,591 103,117
A3 Payments
Expenses for fundraising activities 37,448 37,448 29,852
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities 46,743 46,743 52,234
Grants and donations
-
Governance costs:
-
Audit / independent examination 78 78 55
Preparation of annual accounts 78 78 55
Legal costs -
Refund
- 4,399
-
A3 Sub total 84,346 - - - 84,346 86,594
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments -
A4 Sub total - - - - - -
Total payments 84,346 - - - 84,346 86,594
Net receipts / (payments) (12,755) - - - (12,755) 16,522
A5 Transfers to / (from) funds -
Surplus / (deficit) for year
(12,755) - - - ( 12,755) 16,522
----- End of picture text -----

6

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Statement of Balances For the Year Ended 1 July 2025

==> picture [452 x 472] intentionally omitted <==

----- Start of picture text -----
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
Categories+A3:P36 Details funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
21,117 21,117 4,595
Surplus / (deficit) shown on receipts and
( 12,755) ( 12,755) 16,522
payments account
- -
- -
Cash and bank balances at end of
year 8,363 - - - 8,363 21,117
(Agree balances with receipts and payments
account(s)) 0 - - - 0 -
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Current value (if
Details Fund to which asset belongs Cost (if available) available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name
approval
Stephen Lennox Stephen Lennox 29 April 2026
----- End of picture text -----

7

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Notes to the accounts For the Year Ended 1 July 2025

==> picture [453 x 556] intentionally omitted <==

----- Start of picture text -----
C1 Nature and purpose of
funds (may be stated on Basis of accounting
analysis of funds These accounts have been prepared on the Receipts and Payments basis in accordance with the
worksheets)+A5:KA5:K32 Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended)
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running
of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the
donor or when funds are raised for specific purposes. During the year the charity did not recieve any
restricted funds.
Individual / Number of grants £
Type of activity or project supported institution made
C2 Grants
Total
-
C3a Trustee remuneration 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)
£
Authority under which paid
C3b Trustee remuneration -
details
C4a Trustee expenses 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
Transaction Balance
amount (£) outstanding at
Nature of relationship Nature of transaction period end (£)
C5 Transactions with
trustees and connected
persons
C6 Other information
The charity trustees did not receive any remuneration for carrying out their roles as charity trustees.
----- End of picture text -----

8

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Analysis of receipts and payments For the Year Ended 1 July 2025

==> picture [452 x 528] intentionally omitted <==

----- Start of picture text -----
1 Donations
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Micellanious 1,423 1,423 6,798
Sponsorships 6,490 6,490 6,160
-
-
Total 7,913 - - - 7,913 12,958
2 Grants
Unrestricted Total current Total last
Restricted funds
funds period period
to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
Total - - - -
3 Gross receipts from other charitable activities
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Workshops 279 279 5,240
Fees 7,785 7,785 18,024
Promotional materials - -
Auditions 130 130 355
Shows 11,521 11,521 7,380
Anniversary event - - 28,085
Chior - - 320
-
Total 19,715 - - - 19,715 59,404
4 Payments relating directly to charitable activities
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Promotion & advertising - 2,027
Transport 1,329 1,329 1,951
Shows 41,823 41,823 34,480
Insurance 149 149 149
Ardentinny - 6,275
Venue/accomodation hire - 4,059
Workshop 1,732 1,732 1,666
Website - 315
Catering 352 352 1,312
Professional fees 1,260 1,260
Misc 99 99
Total 46,743 - - - 46,743 52,234
----- End of picture text -----

9

Registered Charity Number: SC047789

Glasgow Philharmonia SCIO Breakdown of unrestricted funds For the Year Ended 1 July 2025

==> picture [452 x 553] intentionally omitted <==

----- Start of picture text -----
Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Total Total
unrestricted unrestricted
funds funds last
period
Receipts
Donations 1,423 1,423 6,798
Sponsorship 6,490 6,490 6,160
Grants - - -
Receipts from fundraising activities 43,964 43,964 30,755
Gift Aid -
Refund - - -
Loan from Trustee -
Gross receipts from other charitable activities 19,715 19,715 59,404
Sub total 71,591 - - - 71,591 103,117
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 71,591 - - - 71,591 103,117
-
Payments
Expenses for fundraising activities 37,448 37,448 29,852
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 46,743 46,743 52,234
Grants and donations -
Governance costs: -
Audit / independent examination 78 78 55
Preparation of annual accounts 78 78 55
Legal costs -
Refund donation included £4000 made by misatake - 4,399
-
Sub total 84,346 - - - 84,346 86,594
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments 84,346 - - - 84,346 86,594
Net receipts / (payments) (12,755) - - - ( 12,755) 16,522
Transfers to / (from) funds -
Surplus / (deficit) for year (12,755) - - - (12,755) 16,522
Nature and purpose of funds
All funds unrestricted
----- End of picture text -----

10