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2025-03-31-accounts

Docusign Envelope ID: AD57D5CE-C278-4795-93BD-3EEBC06C3178

Registered Company number: SC005119 Registered Charity number: SCO50893

Arcadia Sculpture Centre

Report and Accounts

31 March 2025

Docusign Envelope ID: AD57D5CE-C278-4795-93BD-3EEBC06C3178

Arcadia Sculpture Centre Report and accounts Contents

Page
Charity information 1
Trustees' report 2
Independent Examiners' report 4
Income and Expenditure account 5
Statement of cashflows 6
Balance sheet 7
Notes to the accounts 8

D(Kus￿n Enveky ID. AD57D5CE.C278479&938EL3EEBCOe£31/8 Arcadia Sculpture Centre Charity Inforniation Independent Examiner Bankers The Royal Bank of Scotland 116 Cowgate Kirkinkn'lloch G66 1JX Registered office Drumbeg Farm Gartness Road DryTnen stirlingshire G63 ODW Registered company number SCOO5119 Registered charity number SC050893

Docusign Envelope ID: AD57D5CE-C278-4795-93BD-3EEBC06C3178

Arcadia Sculpture Centre Registered number: Trustees' Report

SC005119

The trustees present their report and accounts for the year ended 31 March 2025.

Chair's report

The charity consolidated it’s artist’s residency programme this year with six UK based artists utilising the accommodation and sculpture facilities. In total we received over sixty applications from all regions of the UK. Six artists were selected and allocated dates.

Four of the artists were recent graduates and two were mid-career artists with broad experience and extensive national and internation profiles.

The board felt that it was important to offer opportunities to emerging artists, but also to engage with established artists who have built a reputation in the UK art world with the benefit of raising the sculpture centres profile. The charity was awarded a £2,000 grant from the Thistle trust which was allocated to cover the artist’s expenditure during their stay.

The new artist’s cabin has been well received and provides ideal accommodation for visiting artists with its proximity to the studio and centre’s facilities.

The board’s focus this year was to expand the artist’s residency programme: this was reflected with a 100% increase on the previous year. Going forward we wish to encourage full time students to access the facilities during their summer holidays, allowing them continued development of their artistic practise and to gain experience working alongside more experienced artists.

The studio facilities have been used by several local artists to develop their creative practise, utilising the workspace and making use of the wide selection of tools and machinery available.

Visitor numbers steadily increased from both the local community and visitors to Scotland and the UK. We had requests to visit from overseas visitors from USA, France, Germany, Sweden and Spain.

A delegation from DZNE Bonn university in Germany visited the centre in the summer with the potential of exchange visits between the organisations discussed.

With the aim to further the educational aspect of the charity we had a visit from Lecturer head of Contemporary art practice for Diploma and SQA HND courses at Forth Valley College, Stirling. He visited the centre to discuss potential collaboration with a public art project for a group of up to 15 students for next year. This exciting development will enhance the educational aspect of the centre to further and promote educational art in Scotland.

Documentary director filmed several sequences at Arcadia for a new production to be aired on BBC Alba in 2026. We look forward with anticipation to see the finished programme that will include several aspects of the sculpture trail. A donation was made to Arcadia of £650 for filming.

Financial review

The charity has continued this year to demonstrate an ability to generate funds with £1,995 in rental charges, and including donations, a total income of £2,645 was achieved. This income has covered all costs for the financial year. The board have established a financially sustainable organisation with clear objectives and a solid financial base to expand our activities over the coming years.

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D(Kus￿n Enveky ID. AD57D5CE.C278479&938EL3EEBCOe£31/8 Arcadia Sculpture Centre Registered number: Trustees, Report SC005119 Our purposes and activities The charitys principal activity during the year was the advancement of the arts. heritage and culiure in Scolland. particulaty environmental sculpture for the benefrt of the public in Scoland and intemational visitt)rs and lo advance the understanding and experience of contemporary outdoor sculpture. To improve public aC￿sS to the arts with the development of a sculpture centre and pemianent sculpture trail located within the Loch Lomond and Trossaehs National Park. To hold. sponsor and arrange meetlngs. conferences. tslks. fllm shows. Artlsfs resklencles and festivals in fijrtherance of the purposes of the charity. Trustees The following persons served as trustees during the year: Office-bearers The following persons served as offic&bearers during the year: Chair.. Treasurer.. Secretary.. The Board may at any time appoint any person to be a charity trustee - by way of a resolution passed by a majority vote at a board meeting. No remuneration or expenses have been paid to any of Ihe trustees. Reporting provisions The financial statements compty with the Charities and Trustee Investment (Scoland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 {as amended). the Companies Act 2006. the Memorandum and Articles of AssociatTron. the Accounting and Reporbng by Charibes.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland {FRS 102)- Flnanclal review In the flrst year of opera￿on, the charlty has demonstrated an ablllty to generate funds and Is startlng to bulld up reserrfes. ready for the full program of actlvthes to start In thls comlng year. We have organised accommodation for future UK Based Artlsfs Residencles whlch will be fully implemented In the coming year. Both private and corporate benefactors have been engaged to contribute financial contributions and we are seeking fijnding from Creative Scotland for International Artists to vlsit and work at Arcadia. This report was approved by the board on 11 December 2025 and signed on its behaK. Chaii

Docusign Envelope ID: AD57D5CE-C278-4795-93BD-3EEBC06C3178

Arcadia Sculpture Centre

Independent Examiner's Report to the Trustees of Arcadia Sculpture centre

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 5 to 9.

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.

The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 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 independent examiner's statement

My examination is 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 seeks explanations from the trustees concerning 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 examiner's statement

In the course of 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 Regulation, and

• to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Ruth J Ronald & Co Ltd

Chartered Accountants

11 December 2025

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Docusign Envelope ID: AD57D5CE-C278-4795-93BD-3EEBC06C3178

Arcadia Sculpture Centre Detailed income and expenditure account for the year ended 31 March 2025

Income
Donations and legacies
Donations received
Other trading activities:
Rents received
Sculpture sales
Expenditure
Other costs:
Employee costs:
Artist costs
Entertaining
General administrative expenses:
Stationery and printing
Insurance
Repairs and maintenance
Legal and professional costs:
Independent examiner fee
Website expenses
Total expenditure
Net income/(expenditure) and net
movement in funds in the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
2025
£
650
1,995
-
2,645
-
-
-
48
293
3,056
3,397
480
193
673
4,070
(1,425)
1,583
158
Restricted
Funds
2025
£
-
-
-
-
965
85
1,050
-
586
-
586
-
-
-
1,636
(1,636)
2,109
473
Total
Funds
2025
£
650
1,995
-
2,645
965
85
1,050
48
879
3,056
3,983
480
193
673
5,706
(3,061)
3,692
631
Total
Funds
2024
£
100
1,195
10,310
11,605
-
-
-
-
586
9,826
10,412
480
236
716
11,128
477
3,215
3,692

5

D(Kus￿n Enveky ID. AD57D5CE.C278479&938EL3EEBCOe£31/8 Arcadia Sculpture Centre Balance Sheet as at 31 March 2025 Notes 2025 2024 Current assets Debtors Cash at bank and in hand 630 2.981 3.611 539 6.133 6.672 Creditors: amounts falling due within one year 12,980) (2,980) Net curronl assets 631 3,692 Net assets 631 3.692 The funds of the eharty: Restricted funds Unrestrlcted funds 473 158 2.109 1.583 Total charty funds 631 3.692 The trustees are SatiSf￿d that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audtt in accordance with section 476 of the Act. The trustees acknowledge their responsibilibes for comptying with the requirements of the Companies Act 2006 wtth respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subjectto the small companies regime. Trustee Trustee Approved by the board on 11 December 2025 Trustee

Docusign Envelope ID: AD57D5CE-C278-4795-93BD-3EEBC06C3178

Arcadia Sculpture Centre Statement of cashflows for the year ended 31 March 2025

Notes
Cash flows from operating activities:
5
Cash flows from investing activities:
Net cash provided by (used in) investing activities
Cash inflows from new borrowing
Net cash provided by (used in) financing activities
Cash and cash equivalents at the end of the reporting
period
Net cash provided by (used in) operating activities:
Cash flows from financing activities:
Change in cash and cash equivalents in the reporting
period
Cash and cash equivalents at the beginning of the reporting
period
Change in cash and cash equivalents due to exchange rate
Total
Funds
2025
£
(3,152)
-
-
-
(3,152)
6,133
-
2,981
Total
Funds
2024
£
(8,162)
-
-
-
(8,162)
14,295
-
6,133

7

Docusign Envelope ID: AD57D5CE-C278-4795-93BD-3EEBC06C3178

Arcadia Sculpture Centre Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The accounts have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Income

Income is recognised when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any conditions attached to the grants have been met, and it is probable that the income will be received and the amount can be measured reliably and not deferred.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are receipts which the donor has specified are to be solely used for particular areas of the charity's work.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments and accrued income are valued at the amount prepaid or accrued net of any trade discounts etc.

Cash at bank and in hand

Cash at bank and in hand includes cash and bank account balances.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event and will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Going Concern

The accounts have been prepared on a going concern basis.

2 Debtors 2025 2024
£ £
Other debtors 630 539

8

Docusign Envelope ID: AD57D5CE-C278-4795-93BD-3EEBC06C3178

Arcadia Sculpture Centre Notes to the Accounts

for the year ended 31 March 2025

3
Cash at bank and in hand
Bank account
4
Creditors: amounts falling due within one year
Trade creditors
Loan from Trustee
5
Reconciliation of cashflows from operating activities
Adjustments for:
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Increase/(decrease) in Income received in advance
Net income/(expenditure) for the reporting period (as per the
statement of financial activities)
2025
£
2,981
2,981
2025
£
480
2,500
2,980
2025
£
(3,061)
(91)
-
-
(3,152)
2024
£
6,133
6,133
2024
£
480
2,500
2,980
2024
£
477
(539)
(600)
(7,500)
(8,162)

6 Related party transactions

A loan of £2,500 was received from in the year ended 31 March 2023. This loan is repayable on demand and is interest free.

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