APPENDIX 3 OSCR Inde endent examiner's re ort on the accounts Report to the trusteeslmembers of Th8 Min8tva Club ISCIOI Registered charity SC number On the accounts of the charity forthe period Period start date Period end date Month Yr (r24 24 Set out on pages umLEtsof aJdrtKmal st15) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of wf(h the temis of the Charities and Trustee Investrment IScotland} 2005 Act and the trustees and examiner Charities Accounts Iscodandl Regulations 2006 las amended). The charity trustees consider that the audrt requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111 Ic} of the Act and lo state whether particular matters have come lo my attention. Basis of independent My examination is carried out in aeeordanee with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the aceounls presented with those records. It also ineludes consideration of any unusual items or disclosures in the accounts and seeks explanations from the tnjstees conceming 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 view given by the accounts. Independent exarniner's In the course of my examination, no matter has come to my attention lolher than that statement disclosed on the attached page1 which gives me reascfiable cause to believe that in any material respect the requirements.. to keep accounting record5 in accordance with section 44{1 } lal of the 2CNJ5 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting record5 and comply wth Regulation g of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper be reaehed. Signed*: Narne.. Relevant professional qualification{sl or body {rf any): 104/03/2025 Address: "ptease dee th¢Wd5 in the brackets rf Y th) Th)t ar¢ty. 1ftw$ do appty, sel mattHs which have come lo youratt&ttion the fking pagg ' OSCRwil thgrtal ortyped gnStre5
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose
The Minerva Club (SCIO) Trustees’ Annual Report 01/01/2024 to 31/12/2024
Charity contact information
CLU The Minerva Club (SCIO) Scottish Charity Number: SC050369
Charity Trustees Name all of your chanty trustees for the pen, and the date they left tf they were not in post for the whole year (LU
Objectives and activities The aims of the club are the cultivats.on of the Arts of Music and Drama and the encouragement of the public appreciation of those Arts and to provide facilities for the teaching and studying of Acting, Music, Singing. Elocution and Dancing in all its branches. A production is nomially presented each Autumn in one of the small Glasgow Theatres. We also have a Junior section who completed their second performan in Spring 2024 with further plans for next year. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what acb'vities the Charity should undertake. The charity's principal sources of income come from donations and through ticket sales for the show productions. We also raise a considerable income from hiring out our clubrooms to other musical societies for a modest donation, and through social events for our members. During the week of the show, we raise funds from the sale of our programmes, raffles and 50150 club. In 2024 we performed Sister Act in October and Shrek The Musical Jr was performed by the Juniors section in March.
structure, governance and management Type of goveming document The Minerva Club (SCIO) is governed by its Constitution and is a registered Scottish Charity. Trustee recruitrnent and appointment The Trustees consist of six office bearers and three additional committee members. offi Bearers are elected by club members. Any member of the club can be elected to the committ* and can be elected as an Office Bearer. Trustees are appointed at the AGM.
Achievements and perf0mnCe Starting off 2024 the Minerva Juniors perfonned their second show - Shrek The Musical Jr. The Juniors increased their membership numbers with 40 children between the ages of 9-16. The children had opportunities to leam the skills of singing, dancing and acting through the help of our production team. Shrek sold 770h of their tickets aiding towards their yearly profit. 2024 saw Minenla Club take to the stage again. We began rehearsing in April of 2024 for the production Sister Act. We rehearsed 2 days a week allowing our members to once again improve their skills of singing, dancing and acting directly relating to our charities main objectives. This year was a sell out. with 1000/0 of tickets sold over 6 performances over 5 days. Our main source of income has aayS been our ticket sales. Both Sister Act and Shrek the Musical made a profit. Additionally through members donations, fundraising and hall hires we had additional income with all areas of our accounts showing a profit. We are proud to have a thriving membership of nearly 70 members as well as 40 children. The Juniors are already working on their next performan of High School Musical. Additionally plans are in place for a further Minerva Club production of 9 to 5. We will conts'nue to work towards cultivats.on of the arts in 2024.
Financial review Statement of the charity's policy on reserves It is the policy of the charity that unrestricted funds, which are the free reserves of the charity, are at a level to provide sufficient funds to cover management, administration and support costs. The Club held unrestricted reserves of £88,182.15 at 31st December 2024 of which £52,000 were "Tied Up" in the charity's property. The Trustees continue to consider all opts'ons on generating reserves. Details of any deficit NIA Donated facilities and services None
Future plans We have plans to continue perforTning in both our Senior and Junior sections. The Juniors are quickly moving towards their production of High School Musical. The seniors have plans to perform 9 to 5 in September of 2025 Additional information
Declaration Signed on behalf of the charity trustees- Print name Treasurer Designation 2710212025 Date 10
APPENTrX2 SC050369 OSCR Recei tsand ments accounts DE¢ 2024 Section A Statement of receipts and payments UNestritted Rèsubcted A1 RKL Xies Trarrts Recei from ye5 146 Groystr TOC om Inv FlÈNstrtyn18 acbvitsès Ix TXIJ Expénwfot rvths 1JY Pur(*585 L4 hxed asgots Purdw A4 SuDxorai rrf•ip•ym¢nts A6T1¥rstoI{Ir1 fpAKts
SC050369 Section 8 Statement of balances UniEstsicted txDefid*le Permanent Tot& CLVTenl Details B1 Cash lunds rpbtsl I1¢0) Te£eV$ l.T45 1.745 .181 36.1 %(1(S}j D115 T Dgtall¥ 51.000 Tth 51.000 onbeWd•l or
APPEN0fK 2 SC050369 Seclion C Notes to the Accounts C1 Nature and purpose of fund8 Im8y be sl8t8d on 8n8tyws offunds I4Slts) Type of activity or project supported NLThbBrolyM C2 Grants Tot•1 C3• Truatw r•mun•r&tlon Was P8KI lo wrytharty thJste8 c¥ r¢rscffi C(rcl to 6 ty¢90 uoss this )m cm4910 s6ctstyI 3bl Aulhorlty uAd•r whl¢h p•ld Cab Tru•tM r•mun•ratlon- C41 Tru•t•• •xp•nM• If 8yn5es were lo Y ch8rty Iru518e durry th8 Tj tt*n Ihts LK)x Icrthewse ce sectr)Tr 4bl C4b Trust•• •xp•n¥ . •tsllJ Nature ol relation¥hi Naturn of ITnCtIOn 0thSt•ndSTr9 C6 Trangactlons with tru8tee8 and conn•ct•d pèrsons C6 Oth•r Infornmtlon Decemiv 2LK17
APPENDIX 2
2015-02-24-rp-accs-cs-version-excel-with-amended-cell / Notes
December 2007
4
SC050369 Addltlonal analysis111 AMalS ofT•IFts and paym•nts 1 Donatsons T¢ Trt r•f•r•ne• 2 Grants lon•1< TeJco Slr(ryw Start iknl T¢ ) Or•• r•¢•lpts frvm Olh•r ¢harh•ty• •¢tsWl•s TX 4 pa•fits r•latkng dincty to clwlt*kn a¢tNTM•s T¢ial
AFPENDIX2 SC050369 Additional analysis121 5 Bakd(lOIut9trlets fvnds Ta1•1 aiio L& ci 4¢è Grosstradi c(Mllefrom ¥rfJ R4nts iaTrJs Gross I9(5 crtr41(rwiwathN Protfjfjds fr7 sa 01 assè1$ Protood5 fr7 5a ol GrosstraJiw pwnLq costs pa Granty L¢050 Pr(haSe301Ae¢ ay¥e TrTh#f•t ID lffttsrnl fu Natwe qnd
Profit and Loss The Minerva Club For the year ended December 31. 2024 Cash Basis Aeeount 2024 2023 Turnover Aftarshow Party Rèntal Of Premlsès Subsuipticr Tuck Shop Total Turnover 17821 2,890.00 913 34 319.97 4331.52 1.550. 1.470.66 177.34 3.488.02 Our Housè Production Inco Production Expenses Our Hous8 Profft 42.693 88 21.160.71 139.316.331 130.401.cKJI 3,377.55 19240.291 The Minerva Junior5 Incorne Expanditurg Minerva Junior5 Profft 28.398.59 22.216.31 125.835.461 115.993.451 1563.13 22186 Gross Profrt Admlnlstratlv• Costs Audrt & Accountsncy fee5 Charitable Donations Cleanirg Equlpmant Purthasos General Exwnsès Gffts Buildings Insuran Sofrware and consuma8$ Ligm, Powér, Héating Minerva Junior5 L NODA Postsgg, Fr&ight & CcyJM8r PrOdenr$ Paty Prewous Year PTOP Payn*nt Pn"ntng & Stsb"onary Repairs & maintenare Subsistence Telephone & Intemet Total Administrative Costs 1.980 00 {181.28) 665.72 0.00 296.63 25.25 1.209.85 559.93 1,113.81 I1.cXI.c} 339.98 18.16 79.00 500.00 52.99 924.94 556.74 313.91 136.22 61.17 1.018.49 2,315_49 208.fra 42.97 72.55 143.15 2.433.49 132.77 399.27 8.833.22 328.48 91&46 O ratl Profft Other Income Fundraising 200 Club eMr Donations T-shirts Theatre Tax Credits Rounding Totsl Othor Income 730.57 305.LMJ 40. 73.60 431.54 0.00 0.00 381.00 7.098.76 0.00 7,911.30 1,149.17 Profft on Ordina Activrbes Before TaxatK)n 3113 Profft after Taon 311.93
Sister Act Show Account The Minerva Club Cash Basis Aeeount 2024 Sistèr Aet 2023 Our Housè Turnover Raffle & 2,441.45 37,677.C 1.256.38 19.271.C 20,527.38 rickets Total Turnover 40.118A5 Production Ex Band 3.700.tKJ 1.533.54 2.gXJ.CrfJ 1.174.26 820.C Box offi Charges c0se$ 4.889.59 7.077.36 89.35 Eastr Theatre Hire 7.(M)J.80 Photography Prc*jUctK Tean 4.500.LKJ 4.5CpJ.ts) L 11 Props Rehèarsal Materials 283.95 40.01 1.114.35 4.17.33 4.426.$9 622.OJ RoYaaS Scan8ry Hfir& 89 3.522.78 3.450.(NJ 408.25 stagé Manager, DSM, Stage Cr sour & LkJhtiNJ Total Admlnkstratfvè Costs 810.00 4,976.DJ 3.275.OJ 28,638.55 38.308.06 Administrative Costs Advertiyng & Matheting IFtyer51 Insurance 342.36 134.87 665.91 1.627.58 Total Other Income 1.00827 1,76145 Other Income Rehearsal Fees 1.268.32 1.307.11 Onstage Fees Totsl Other Income 2.575A3 Total Income 211f).71 Total Expenditure 139.316.331 130.401.001 Show Prom 3.377.55 (9.240.29)
Profit and Loss The Minerva Juniors For the year ended 31 December 2024 Cash Basis Aeeount 2024 2023 Income MemtrershY Raffle & PrOjrn rickets 4.460.TrJ 1,375.gJ 2.310.tK) 680.62 19,746_50 12.139.00 15.129.62 Total Turnover 25.58140 Production Costsrnes 2.668.62 2.050.40 293.) Box offi Charges 451.20 Theatre Hire 6.403.74 3.CQO.thJ 4.8.45 2.400.ts) 303.73 PrcjUctK Tean Props Rehèarsal Materials 1368.931 189.001 2,476.18 1,725.22 2,262.C RoYaaS Scan8ry Hfir& SouThJ and LhrrfJ Totsl Productlon Costs 4.436.77 2.702.72 3,272.00 24,165.32 14,71108 Administrativè Costs Advertin9 & Marketing IFtyèrsl General Expen5e5 Gifts 57_61 73.77 5286 77.18 8093 SofNore and Consumate$ 82.79 PhJtogra Insurance {80.CQI 1.479_70 61.59 Minerva Senior5 Loan 1.CX)O.CM) 1.279.77 Total Adminbstrative Costs 1.670.14 Other Income Donations 6.025. 50150 Club 275.C 1.945.82 Fundraising T-shirts 733.08 121.97 196. Tuck S 132.61 Total Oth8r Income 2.816.19 7.1)8&69 Total Income 22 21&31 Total Expanditure 125,835.461 115,993.451
Show Pr(frt 2.563.13 6.222.86