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
Y*r
(r24
24
Set out on pages
umLEtsof aJdrtKmal st￿15)
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 de￿e th¢W￿d5 in the brackets rf ￿Y th) Th)t ar¢ty. 1ft￿w￿￿$ do appty, sel mattHs which have come lo youratt&ttion ￿ the
f￿k￿ing pagg
' OSCRwil thgrtal ortyped ￿gnStr￿e5

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 perf0m￿nCe
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 a￿ayS 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
y￿e5
146
Groystr
TOC
om Inv
FlÈNstrtyn1*8
acbvitsès
Ix
TXIJ
Expénwfot *rvths
1JY
Pur(*￿585 L4 hxed asgots
Purdw
A4 SuDxorai
rrf•ip•ym¢nts
A6T￿￿1¥rstoI{Ir￿1 fpAKts

SC050369
Section 8 Statement of balances
UniEstsicted
txDefid*le
Permanent
Tot& CLVTenl
Details
B1 Cash lunds
rpbtsl I￿1¢0) Te£eV$￿￿
l.T45
1.745
.181
36.1
%(￿￿1(S}j
D￿￿115
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 I4￿￿Sl￿ts)
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(￿r￿cl￿ 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 ￿T￿￿j tt*n Ihts LK)x
Icrthewse c￿e sectr)Tr 4bl
C4b Trust•• •xp•n￿¥ .
•tsllJ
Nature ol relation¥hi
Naturn of IT￿n￿CtIOn
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
AMal￿S 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
T*X
4 pa￿￿•fits r•latkng dincty to clwlt*kn a¢tNTM•s
T¢ial

AFPENDIX2
SC050369
Additional analysis121
5 B￿akd(￿l￿OIu*￿t9trlets￿ fvnds
Ta1•1
aiio
L&
ci
4¢è
Grosstradi
c(Mllefrom ¥rfJ
R4nts iaTrJs
Gross I9(￿5 crtr41(rwiwathN
Protfjfjds fr￿7 sa* 01 assè1$
Protood5 fr￿7 5a* ol
GrosstraJiw p*wnLq
costs
pa
Granty
L￿¢050
P￿r(haSe301￿Ae¢ ay¥e
Tr*Th#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 consuma￿8$
Ligm, Powér, Héating
Minerva Junior5 L
NODA
Postsgg, Fr&ight & CcyJM8r
PrO￿denr$ Paty
Prewous Year PTOP Payn*nt
Pn"ntng & Stsb"onary
Repairs & maintenar￿e
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.c￿XI.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
￿eM￿r 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
311￿3
Profft after Ta￿on
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
c0s￿￿e$
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
RoYa￿aS
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
Memtrersh￿Y
Raffle & PrOj￿rn
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
Prc*jUctK￿ Tean
Props
Rehèarsal Materials
1368.931
189.001
2,476.18
1,725.22
2,262.C
RoYa￿aS
Scan8ry Hfir&
SouThJ and L￿h￿rrfJ
Totsl Productlon Costs
4.436.77
2.702.72
3,272.00
24,165.32
14,71108
Administrativè Costs
Adverti￿n9 & Marketing IFtyèrsl
General Expen5e5
Gifts
57_61
73.77
5286
77.18
8093
SofNore and Consumat￿e$
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