REGISTERED CHARITY NUMBER: SC048107
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
FOR
THE BIRCHVALE PLAYERS
Chartered Accountants 36 King Street Castle Douglas Dumfries & Galloway DG7 1AF
THE BIRCHVALE PLAYERS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 11 |
| Detailed Statement of Financial Activities | 12 |
THE BIRCHVALE PLAYERS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025
The trustees present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
To advance the arts, heritage and culture by promoting interest in all theatrical activities; encouraging participation in theatrical activities, organising a regular programme of films, creating partnerships with other amateur and professional companies to bring a range of performances, and provision of a youth group, all within the community of Dalbeattie and its environs.
Significant activities
Continuation of local cinema project. Continuation of youth drama club. Continuation of adult drama club. Encouraging participation into theatrical activities.
Volunteers
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In 2024-25, Birchvale Players continued to promote arts, heritage, and culture in Dalbeattie through a vibrant programme of theatrical productions, film screenings, and youth engagement. We strengthened partnerships with local groups, hosted the acclaimed Board Ladies, and offered affordable hires to community organisations. Our "Warm Wednesdays" provided a welcoming space during winter, and we served as an emergency hub during the storm. Our youth group thrived, fostering new talent. We're now on the final stretch of our extension project, thanks to generous support from the Ruth and Bert Dunn Trust and the Heughan Trust, helping secure our long-term vision.
FINANCIAL REVIEW
Financial position
Overall net income for the year was £80,318. Total funds carried forward are £856,546, consisting of £48,293 unrestricted funds and £807,253 restricted funds.
Reserves policy
The Birchvale Players policy is that the charity shall hold sufficient reserves (3 months) to meet all payments as they fall due as well as replacing and/or maintaining any capital items. We currently have no need for borrowing.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document the Two Tier Constitution adopted 30 January 2018 and constitutes a Scottish Charitable Incorporated Organisation (SCIO).
Previously the charity was a club and all assets of the club have been donated to the charity totalling £22,660.
Recruitment and appointment of new trustees
We recruit our Trustees from our membership, we have a maximum of 12 Trustees. This includes some parents of our youth members, 2 youth members, our building project advisor, and 7 adult members. At present we have no concern over recruiting Trustees.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
SC048107
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THE BIRCHVALE PLAYERS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025
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Trustees
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Trustees
Independent Examiner
Chartered Accountants
36 King Street Castle Douglas Dumfries & Galloway DG7 1AF
16/06/2025
Approved by order of the board of trustees ON............ccceeeeeseeseseeseeeseeeseeeeee and Signed on its behalf by:
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BIRCHVALE PLAYERS
| report on the accounts for the year ended 30 April 2025 set out on pages four to eleven.
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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was 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 seeking explanations from you as 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 view given by the accounts.
Independent examiner's statement
In connection with 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 to comply with Regulation 8 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.
Accountants of Scotland
Chartered Accountants
36 King Street Castle Douglas Dumfries & Galloway DG7 1AF
17/06/2025
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THE BIRCHVALE PLAYERS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| Notes Unrestricted fund £ Restricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 15,099 85,199 Charitable activities Charitable activity 21,771 - Other trading activities 3 3,791 - Other income 432 - Total 41,093 85,199 EXPENDITURE ON Charitable activities Charitable activity 34,729 3,237 Other 2,771 5,237 Total 37,500 8,474 NET INCOME 3,593 76,725 Transfers between funds 10 (5,549) 5,549 Net movement in funds (1,956) 82,274 RECONCILIATION OF FUNDS Total funds brought forward 51,249 724,979 TOTAL FUNDS CARRIED FORWARD 49,293 807,253 |
2025 Total funds £ 2024 Total funds £ 100,298 36,306 21,771 29,358 3,791 1,389 432 582 126,292 67,635 37,966 43,690 8,008 10,515 45,974 54,205 80,318 13,430 - - 80,318 13,430 776,228 762,798 856,546 776,228 |
|---|---|
The notes form part of these financial statements
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THE BIRCHVALE PLAYERS
BALANCE SHEET
30 APRIL 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted fund |
Restricted funds |
Total funds |
Total funds |
||
| Notes | £ | £ | £ | £ | |
| FIXEDASSETS | |||||
| Tangible assets | 6 | 7,843 | 748,956 | 756,799 | 716,079 |
| CURRENT ASSETS | |||||
| Stocks | 7 | 240 | - | 240 | 160 |
| Debtors | 8 | 4,279 | - | 4,279 | - |
| Cash at bank | 37,831 | 58,297 | 96,128 | 60,829 | |
| 42,350 | 58,297 | 100,647 | 60,989 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 9 | (900) | - | (900) | (840) |
| NET CURRENTASSETS | 41,450 | 58,297 | 99,747 | 60,149 | |
| TOTAL ASSETS LESSCURRENT | |||||
| LIABILITIES | 49,293 | 807,253 | 856,546 | 776,228 | |
| NETASSETS | 49,293 | 807,253 | 856,546 | 776,228 | |
| FUNDS | 10 | ||||
| Unrestricted funds | 49,293 | 51,249 | |||
| Restricted funds | 807,253 | 724,979 | |||
| TOTALFUNDS | 856,546 | 776,228 |
The financial statements were approved by the Board of Trustees and authorised for issue on veseeeeeee1 ..6,,/.0,.6../.2,0_.2_.5......and were signed on its behalf by:
The notes form part of these financial statements
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THE BIRCHVALE PLAYERS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Computer equipment - 33% on cost
The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period.
STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
TAXATION
The charity is exempt from tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
FINANCIAL INSTRUMENTS
Cash and cash equivalents comprise cash on hand and call deposits, and other short term high liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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continued...
THE BIRCHVALE PLAYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES - continued
FINANCIAL INSTRUMENTS
Trade Debtors
Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.
Trade Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Accounts payable are classified as current liabilities if the organisation does not have conditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are represented as non current liabilities.
Borrowings
Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of financial activities over the period of the relevant borrowing.
Provisions and contingencies
Provisions are recognised when the organisation has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.
2. DONATIONS AND LEGACIES
| Donations Grants |
2025 £ 16,348 83,950 100,298 |
2024 £ 6,169 30,137 |
|---|---|---|
| 36,306 |
Grants received, included in the above, are as follows:
| Heughan Trust Dumfries & Galloway Council Arnold Clark Dunn Trust Dalbeattie Rotary Robert Barr Charitable Trust Lion's Club Dalbeattie Bequest |
2025 £ - 2024 £ 5,000 1,700 5,137 750 - 80,000 - - 5,000 - 15,000 1,000 - 500 - 83,950 30,137 |
|---|---|
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THE BIRCHVALE PLAYERS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
3. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 3,791 | 1,389 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.
| 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 8,556 Charitable activities Charitable activity 29,358 Other trading activities 1,389 Other income 582 Total 39,885 EXPENDITURE ON Charitable activities Charitable activity 34,000 Other 3,531 Total 37,531 NET INCOME 2,354 Transfers between funds (1,231) Net movement in funds 1,123 RECONCILIATION OF FUNDS Total funds brought forward 50,126 TOTAL FUNDS CARRIED FORWARD 51,249 |
Restricted Total funds funds £ £ 27,750 36,306 - 29,358 - 1,389 - 582 27,750 67,635 9,690 43,690 6,984 10,515 16,674 54,205 11,076 13,430 1,231 - 12,307 13,430 712,672 762,798 724,979 776,228 |
|---|---|
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THE BIRCHVALE PLAYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
6. TANGIBLE FIXED ASSETS
| Freehold Plant and Fixtures and property £ machinery £ fittings £ COST At 1 May 2024 684,515 29,974 21,988 Additions 48,729 - - At 30 April 2025 733,244 29,974 21,988 DEPRECIATION At 1 May 2024 - 13,003 7,583 Charge for year - 4,243 3,601 At 30 April 2025 - 17,246 11,184 NET BOOK VALUE At 30 April 2025 733,244 12,728 10,804 At 30 April 2024 684,515 16,971 14,405 7. STOCKS Stocks 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 10. MOVEMENT IN FUNDS Net movement At 1.5.24 £ in funds £ Unrestricted funds General fund 51,249 3,593 Restricted funds St Peters Development Fund 724,979 76,153 Youth Development - 572 724,979 76,725 TOTAL FUNDS 776,228 80,318 |
Computer equipment £ Totals £ 500 736,977 - 48,729 500 785,706 312 20,898 165 8,009 477 28,907 23 756,799 188 716,079 2025 £ 2024 £ 240 160 2025 2024 £ 4,279 £ - 2025 £ 2024 £ 900 840 Transfers between At funds £ 30.4.25 £ (5,549) 49,293 5,549 806,681 - 572 5,549 807,253 - 856,546 |
|---|---|
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THE BIRCHVALE PLAYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
10. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds St Peters Development Fund Warm Space Youth Development TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds St Peters Development Fund TOTAL FUNDS |
At 1.5.23 £ 50,126 712,672 762,798 |
Incoming resources £ 41,093 81,999 2,200 1,000 85,199 126,292 Net movement in funds £ 2,354 11,076 13,430 |
Resources expended £ Movement in funds £ (37,500) 3,593 (5,846) 76,153 (2,200) - (428) 572 (8,474) 76,725 (45,974) 80,318 Transfers between At funds 30.4.24 £ £ (1,231) 51,249 1,231 724,979 - 776,228 |
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 39,885 | (37,531) | 2,354 |
| Restricted funds | |||
| St Peters Development Fund | 24,250 | (13,174) | 11,076 |
| Youth Development | 1,500 | (1,500) | - |
| Community Gala & Events | 500 | (500) | - |
| Youth Events | 1,500 | (1,500) | - |
| 27,750 | (16,674) | 11,076 | |
| TOTAL FUNDS | 67,635 | (54,205) | 13,430 |
Purpose of Restricted Funds:
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THE BIRCHVALE PLAYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
10. MOVEMENT IN FUNDS - continued
St Peters Development Fund - to develop a property in Dalbeattie for use by the community. Youth Development - to develop Youth activities for young people aged 12-25 years old. Youth Events - to develop events for Youths.
Community Gala & Events - towards Community Galas & Events.
Warm Wednesday - to provide a warm space for the community.
11. CAPITAL COMMITMENTS
In previous years the charity entered into a contract for the St Peters Project. £48,729 of capital expenditure on the property was incurred during this year.
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2025.
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THE BIRCHVALE PLAYERS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Fundraising events Charitable activities Memberships Show income Other income Other income Bank interest received Total incoming resources EXPENDITURE Charitable activities Film & show expenses Insurance Light and heat Telephone Print, stationery & adverts Licences & subscriptions Sundries Repairs & renewals Warm Wednesday costs Support costs Management Plant and machinery Fixtures and fittings Computer equipment Governance costs Accountancy and legal fees Total resources expended Net income |
2025 £ 16,348 83,950 100,298 3,791 251 14,610 6,910 21,771 432 126,292 9,214 4,072 12,376 1,255 1,523 215 176 3,711 464 33,006 4,242 3,601 165 8,008 4,960 45,974 80,318 |
2024 £ 6,169 30,137 36,306 1,389 78 24,965 4,315 29,358 582 67,635 18,820 4,406 9,500 1,318 1,322 290 852 6,282 - 42,790 5,658 4,692 165 10,515 900 54,205 13,430 |
|---|---|---|
This page does not form part of the statutory financial statements
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