TOLBOOTH LAN.4Rk
scia
O SEFI.
2024
EAC ACCObNTANCI"
D CERTIFIED ACCOUNtANTS

TOLBOOTII LANARI
scio
TRUSfEES' ANNUAL REPORT
I'EAR ENDED 30 SEPTEMBER ?0?4
The management eomnuttee present its anttu81 report ond a¢counts of Tolbooth
LarAark (SCIO) for thc year a]dol 30 Septernba 2024,
Reference and AdmEnistralive Inforniation
ity Name:
TollM)oth Lanark (SCIO)
ity Re￿stratiOn Nutnber: SC048358
Contact Address:
4 Higb Stre
Lanark
MLII 7EX
Committee Mcmbers who s
' October 20?3 ta 30 Se
ember ?0?4
All the Committe¢ Members who 8¢rved at any tim¢ thing th¢ y¢8r and up to the
date of sigtting thc account5 ar¢ shown below:
Observers

TOLBOOTH LA
scio)
U￿EFS. ANNLI.4L RIPORT CONT'D
.4R ENDED 30 SEPTEMBkR .11,4
Inde
mdcTrt Examiner
EAC Accountsn¢y Limiknl
191 Ststion Road
ML7 4BA
Ballk of Scotl
23 Broomgate
MLII 9EZ
STRUmtRE GOVERN.
GDiernin
Docutncni
Th¢ clwity is CQntrollol by its gov&tiiD8docum4 a deed oftruyL and CODStituteB au
omw￿￿Tat￿l ¢harity.
Re¢witsDent and
inirnent ofNcw TTUSt¢es
anisatiotLa] SknJ¢ture
The day to day 8thDiIU8trntion of * 8nd the proeessiug and bandlillg or
C)BJECTS.4NT) ACTtIllTIES
The or8anis*ion's PU￿Sc8 ar¢ thc 1dvan￿￿o￿t of th¢ arts. h¢ritag¢ ond cuitw¢
throu8b the provis10￿ ijnprovoEicnt aDd rnainknce of the Tolknoth Lanark aid
other &ssociLtcd Spac￿ forthe use of tbe itilkbitallts of L4llork and th¢ 5utrou1￿lllg
ANCIAL REVIEW
A loss was incurred for tbe yew utukrreview. This w•s due to continued copitsl
IIIN,CIPAL FUNDING
OURC
The main source of income is provida by Sales and Room Hir&

TOLBOOTFI L.4N.4Rk
scio
rRUSI"CES' AKNLAL REPORT CONf'D
'E4R ENDED 30 SEPTEMBER 41144
Stut¢mcnt of Tn￿1¢￿5 Ro
on5ibiliiitri
ye4r show a true and fairview of the state of affairs of th¢ rj￿ity and its
sde¢t Suitable wunting poli¢ia8 and then wtisi8t￿ttr.
ll￿k¢JUdgm￿ts ¢￿in}￿ tbat are reason8ble alld
ia th¢ financi￿ Statements;
pEep&r¢ the firth0¢i￿ stztanents on th¢ going (￿￿e￿i￿$1¥ utsless It is
IWPr￿1al¢ to thttthe clwity will coDthue in oEwatiooal
The Committee is resEx)nsible for keeping proper ac￿￿tillE records whith dI￿lOSe
with rwoDabl¢ a￿U[aCY at any tinx the fuwiciaj position ofthe charity and to
enable tbem to eo8ur¢ that th¢ fitianctai statcments comply with the Cb8ritia$ 8fy1
Truste¢ JllVeStJna￿ (Scotjand) Act 2(K)5 and th¢ Cbarities Acwutrts (sLyJda[￿)
Ra8ulati07)3 20(MS. They alx) raPJLfft￿lt forsafegu3rdii)8 tbe a55¢ts of the ch8rity
and bence for takin8 r¢amable *p5 for the prevention and detection of fraud 8T
AppFoNed by the tnL8tees on 5thDece4th 21T24 aod si8o¢d on th¢ir b¢h&lfby.

TOLBOOTH LANARK SCIO
INDEPENIJEN'I, LknMINER'S REPORT TO THE cOMMI￿EE
I re￿rt on the accounts of the charity for the year ended 30 September 2024 which
are set out Oll pages 5 to 10.
R¢s
cctive res
onsibilities of trustees and examiner
The Charity's Committee 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 (S¢otland) Regulations 2006. The charity
Committee considers that the audil requirement of Regulation 10{1 ) (d) of the
Accounts Regulations does not apply. It is my responsibility to examine the accounts
as required undcr section 44(1) {¢) of the Act and to stat¢ wh¢th¢r particular matters
have come lo my attentLOll.
Basis of iiid
endent e%2ininer s staternent
My examiiiation is Ca￿led out ill acivrdl￿ce with Regulation I l of the Lharities
Accounts (Scotland) Regulations 2006. An examination includes a review of the
ounting records kept by the charity and a comparison of the accounts presented
with those records. It a150 includes consideration olany unusual items or disLlosures
in th¢ accounts and seeks explanations from the Cornmittee concerning any such
Inatters. The procedurets und￿taken do not provide all the evidence that would be
required in an audit, and conscqucntly I do not expr￿ an audit opinion on the view
given by the accounts.
Iiidc
¢iideIit examiner'q stateinenT
In thc course of my examinatio￿ no matter has come to rny atl¢ntion.
which gives me Teasonable cause to believe that in any material rwect
the requir¢ments:
to keep accounting records in accordanc¢ with Section 44(1)(a) of the
2005 Act and Regulation 4 of die 2(Ki6 Accounts Regulalions, and
to prepare accounts which accord with the accounting rccords and
mply with Regu]ation 9 of the 2006 Accounts Regulations have not
been rnel, or
to which, in my opiniory attention should be drawn in order to enable a
proper understanding of the accounts to be rvached.
EAC Accountancy Lirnited
Chartered C¢rtificd Accountants
191 Station Road
Shotts
ML7 4BA
5112124

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24
43th1
45
14Y
14

IYJI_BI.?
H I..4NARK
5CI(J
r.ITFNfM
ius
14
1145
12

TOLDOOTH LAN.4Rk
scio
blOT
S FORKIIli
P.4RT OF THE FtN.4NCIAL STA TENqEKrs
IEAR ENDED 30 SEpfEMBER ?0:4
Accountin
Poli
Thc principal accoutthg policie4 which bave been appliol o)DSi5tay in the (xrreDt
The Charity bas adopt￿ the rquir¢mettts of tb¢ Siatetnent of Recornmend¢d Practr
Acwuot&ti8 and R¢Port￿￿ by Cljarities (l&%u￿[ Fcbnmry 21rt)5).
Easis of
araiion
and UThd￿ the bisloricai eos rvnvrnlioE4 modified to refiect Ibe inclusion of
iIIVthn¢Dts at mth¢t and in aceoTd8llcewith the Clwitia and ThLgteo
Iovwttn¢nt {So)tland) Act 2W5, Tbe CJwitie8 A(￿Unts (ScotlaTrl) Regujationy
2¢)06> ￿pt￿yea by Tolbooth tAtwk (SCIO) ¥lld thc StstenieDt of Rec4)mmrnded
Practic¢: Acwuntin8 &od Re￿rtill8 by Chariii&i (2(M)5).
Fuod5 are d&8sified as either restrictal or unrestrict￿1 fithd5, defined &$ follow&
Restricted fi￿dS are fvnds subje¢t to 5Fcific require￿¢￿ts a5 lo their usc whicb may
be decJ8red by th¢ donororwith their outknity or ¢teatGd throu8b 1¢8al procG55¢s, but
sbll within tbe Mider objects of tkn iknity.
Endowment fi5nds are funds whith have been givett on the CODdition that the orAwal
in aw)rd•nc¢ with the objects of the charity.
Utirestricta fiuM15 are expeDdabl¢ at tbe discretion of tbe committ￿ in of
th¢ objth of th¢ tharity. tf parts of the unr&8tiict￿l funds are Eatttlarked at tbe
discrelion of the Con]mittee for a partlaj1￿ purposc, they ar¢ dcsisnated as a s￿arate
od. This designation l>as a¥L athninistrative pu￿9$¢ only and doc5 llot legally rGstri¢t
IiLCOmi
resources
All don8tioDs or¢ ine1￿01 Fithin iDcoThing resou[￿ UDd￿ ¢ithE unr&stsicted or
restrieted funds &¢cordttts to the tcrnis Uthdw wbibh th¥ dvna¢iou is madc and when
th¢ amount can be quantifi￿ with ru50llabl¢ certaioty. lknlls aTe bTought into the
RewurLes ex
nded

LANAR
scio
NOTFS FOIiMtNG PART OF THE FINtlNCIAL S
TENIENTS
CONT'D
.4R ENDED 3U SEpfENIBr.R 71174
CLlJVAtin
Polictes
CONT'D
Tan
'blL Fixed Asse
The cknity h&8 th¢ risbt t(> nc¢upy &nd for its ¢haritabl¢ objccts ttrtain tansibl¢
fixed 8ss&s, vested in the Tolbooth La[th￿ (scio). f40 cottsideretion is payabl¢ for
the use of th¢se assets. ExpenditLW¢ tncur¢d on the ryair and main¢enaD¢¢ of th¢v
¢ts is thargcd 03 resources ￿e￿a¢d in th¢ st&twpJt of financi81 activitiL3 in the
yefijk ￿ll¢b the lability •TiS
Tolb￿)￿1•0￿t (SCJO) 18 r4￿B￿S￿l a8 aclLetity fr& the p￿ry￿Se5 of appJi¥xblc
taxalion IwlatiOQ 4od is thergfore not subject to t￿tiQll OD Its ¢h8titable a￿l*ltIes.

'l'OLR￿"r
scio
N()
'T OF TFir riN..INCI.iL
TATFfvlfNT
ONTD
UDre5triCted
Fund5
2024
Restri￿¥4
Td
T•Jtsl
51))
15(>
2JOO
170
2.47Q
ijo
3t),340
10.083
29,712
12.385
42.167
10.0*3
40.423

Rk
scio
io.
Nci P.4RI' OF TFtE Th&lNCLIL.qTIlTEMF.NTS
EMB
Ulwegtricted
Tots]
2023
2Q24
2024
ccs
ded
Artistsl Fw8
15.3&)
8218
15
8218
1.829
420
1.842
7J43
1.415
3.920
13.6n
7.415
Rut & Rats5
420
1,842
7J43
1,415
3926
420
1091
8A05
1.424
7.498
1348
115
349
Heat & LI
Telepkne
aeaDiQE
PnDtsllg
578
155
106
155
106
43.068
146
Moi'ecoeui i
At
Oiii(V2023
Iocorning
30109r2024
Umrstri¢wd Fuod6
14,844
4i.218
43.118
11699
11699
41.073