**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
Page 1
THE BIRCHVALE PLAYERS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025
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- address
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
Date? oe. eeeececcececceeceeeeeeeeeeeeeeeeees
Page 3
**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
Page 4
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
Page 5
**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.
Page 6
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|
|---|---|
Page 7
continued...
**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|
|---|---|
Page 8
continued...
**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|
|---|---|
Page 9
continued...
**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:
Page 10
continued...
**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.
Page 11
**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
Page 12