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**Make and Create Arts Charity – SC051119 Trustees Annual Report 30[th] June 2025**
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## **CONTENTS**
Trustee Annual Report Pages 2 to 12 Receipts and Payments Accounts Page 13 Notes to accounts Pages 14 to 18 Independent Examiners Report Page 19
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## **GOVERNING DOCUMENTS**
Make and Create Arts is a Scottish Charitable Incorporated Organisation (SCIO) formed on 12 July 2021 Scottish Charity Number SC051119 . Governed by its constitution since 12[th] July 2021.
## **MEMBERSHIP AND MANAGEMENT**
## **GENERAL STRUCTURE**
The structure of the organisation consists of the BOARD - who hold regular meetings, and generally control the activities of the organisation; for example, the board is responsible for monitoring and controlling the financial position of the organisation.
The board also appoints charity trustees to fill vacancies, and the people serving on the board (in their capacity as members of the organisation - see clauses 11 and 13) have power to make changes to the constitution itself. The board of trustees are responsible for the overall governance of the organisation and appoint office bearers for the roles of Chair, Secretary, treasurer and trustee.
## **BOARD**
Number of charity trustees The maximum number of charity trustees is 7. The minimum number of charity trustees is 3.
## **CURRENT BOARD OF TRUSTEES**
**POSITION NAME** Chairperson Daniel Mc Adam Vice Chair Gavin Bain Secretary Aileen Malone Treasurer Claire Brown Trustee Mary Donnelly Trustee Brian McGivern Trustee Audrey Gunn
## **CONTACT ADDRESS**
Curling Pond Cottage Cairnhill Road Airdrie ML6 9RS
**Website:https** ://www.makeandcreatearts.co.uk
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## **CHARITABLE PURPOSE**
The organisation’s purposes are:
- (a) To advance the arts and education of 5 -18-year-olds by offering a varied programme of classes, workshops and exhibitions.
- (b) To advance the arts by encouraging people to be creative and get involved in the arts, supporting art students, promoting positive wellbeing through the arts and creating a strong art community in the area.
- (c) To advance the arts and education of 5 – 18-year-olds so that conditions of life are improved for individuals and communities by promoting and encouraging the raising of aspiration and attainment of children and adults.
- (d) To advance the arts and community development by working in partnership with other voluntary organisations, government departments, companies, local and other statutory authorities and individuals towards the promotion of art related educational attainment and life enhancing activities
This has been another busy and exciting year for Make and Create Arts as we continue our mission to deliver high-quality creative and educational opportunities for children and young people in our community.
We offered a varied programme of 16 weekly classes, including Arts & Crafts, Drama, Drawing Skills, Creative Writing, Needlecraft & Sewing Skills, Film Making, Ukulele and Photography. Welcoming over 170 children and young people each week, our classes remain accessible and affordable, providing a safe, welcoming environment where participants can explore their creativity, build confidence and develop valuable artistic and transferable skills. Many of our sessions also support learning about future pathways in the creative industries, encouraging young people to consider potential careers in the arts.
Throughout the year, we delivered an inspiring range of special workshops and events, including a Bookmark-Making session within our Needlecraft class, Halloween and Christmas photoshoots in our Photography classes, a creative event day as part of the Scottish Mental Health Arts Festival, and a week-long Easter film-making camp. We also partnered with the Chapelhall Community Development Group to deliver a six-week creative project, further strengthening our community connections and widening access to the arts.
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## **CURRENT YEAR ACTIVITIES Continued…**
## **WORK IN SCHOOLS**
We have had another incredibly busy year working with local schools for phase 5 of _Children and Young People Mental Health and Wellbeing (CYPMHWB) project._ This year our School Team visited 24 schools, delivering our “Positive Creations” project to 257 nursery, primary and secondary school a students from the St Andrew’s, Taylor High, Bellshill Academy and Braidhurst High School Clusters!
This project focuses on positive mental health and improved wellbeing for the participants, giving them tools to help them express themselves in new creative ways, remember how incredible and unique they are as individuals and the difference we can make to the lives of everyone around us.
We worked with children and young people who struggle with their mental health and also school refusers. Participants were selected by their schools and we worked to encourage them to take an interest in the arts and engage more at school and with their peers.
The feedback showed the incredible value of our workshops, the children and young people loved the opportunity to spend time getting creative and learning about the power of positivity, discovering new ways to express their emotions and looked forward to attending school as they knew they would get to come along to the sessions.
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## **CURRENT YEAR ACTIVITIES Continued…**
Feedback from participants included:
- “The best bit was probably getting to express myself”
- “Everyone was really nice and it made me closer to my friends”
- “I have made friends and can talk about my feelings more”
- “I am more confident in myself and enjoyed making art about it”
## **WORKING IN PARTNERSHIP**
We continue to be involved in the NL Community Lottery fundraising initiative, which has been a great source of ongoing fundraising for the club and many of our players have been winners.
We continue to successfully run our “Positive Youth Connections” project thanks to funding from the _Community Health and Wellbeing fund (CMHWBF)_ to run our **Creative Youth Group** . This group supports young people aged 16 and over, providing a safe and . aa welcoming environment for young people that fosters supportive and trusting relationships, allowing participants to relax and engage in meaningful conversations that promote social inclusion and connections.
This project allows us provide a hot, healthy meal for each participant and funds the Organised Activity Corner, where Creative tutors run workshops chosen by the young people in all manner of creative activities and provide interview prep for those looking for work or applying to college/university.
This year we teamed up with the **Chapelhall Community Development Group** to deliver an 8-week long Art and drama project, “Art Sparks”. EEE ae — We had a great time getting to meet the young people and working with them to develop a fun and = | ol ae a |
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## **CURRENT YEAR ACTIVITIES Continued…**
The young people loved helping to plan the activities and develop the direction of the project. We are delighted to have been able to support the Chapelhall Community Development Group as they build an incredible community hub and we can’t wait to see what amazing work they continue to do in the heart of their community.
In April we hosted our third **Easter Film School** funded by _**the Essentia Foundation** through_ _**Foundation Scotland**_ **.** We were delighted to welcome the 15 young people, aged between 10 – 14, who joined us for the 5 day-long project that aimed to give young people interested in filmmaking the opportunity to take part in a crash course on the ins and outs of making a short film, while teaching new skills, building confidence and building positive connections between young people.
The Easter Film School also allowed participants to develop new transferable skills such as planning, organisation, communication, team building and problem solving. Building on the success of previous years, we were delighted to have 5 returning participants, who had joined us in previous years and were excited to take on the role of young leaders within their groups and share their knowledge while also having the
opportunity to push themselves and develop their skills even further.
This year, thanks to feedback from previous years, we had the welcome addition of the ‘Young Film Maker Journals’. These workbooks allowed the young people to track their progress, feelings and feedback as the week progressed and everyone enjoyed spending time updating them and sharing ideas and notes
Our 2025 Easter Film School was a vibrant and meaningful experience that not only supported creative development, but also helped foster confidence, collaboration, and a real sense of community among the young people involved.
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## **CURRENT YEAR ACTIVITIES Continued…**
In October we were delighted to participate in the **Scottish Mental Health Arts Festival (SMHAF)** and deliver another full day event called _“Here I Am!”._ We were joined by 22 young people aged between 5 and 11 years old who took part in art and drama workshops that encouraged them to explore their understanding of their emotions.
During the art workshop we learned about the history of
heraldry and the tradition of using visual symbols to identify people and places. We discussed using a coat of arms to show who we are as individuals and the meaning behind different symbols and colours. The participants created their own unique coat of arms with symbols, colours and words that they felt represented them.
Our Drama workshop continued our exploration of emotion and positive mental health through focusing on deepening our understanding of emotion through performance and reflection. We discussed various aspects of emotions: things that trigger various emotions; how they make us feel physically and mentally; the different ways people might express their emotions; methods for communicating and managing our emotions; and the effects these can have on our mental health and others around us
Our learning was consolidated through a performance exercise in which the
participants, in small groups, created scenes that explored moral choices and how to navigate them. These were performed to the rest of the group with a discussion held around the choices displayed.
We had a great time at this event and all the participants thoroughly enjoyed the day. Feedback from participants showed that almost all now felt more confident to look out for people who might need a friend to talk to.
Almost all participants said that they now felt more confident to talk to friends and family about their own feelings and emotions and Find ‘ almost all participants felt that they had learned how they could use drawing to help express how they are feeling.
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## **CURRENT YEAR ACTIVITIES Continued…**
This year we were delighted to welcome Lucy, a Primary Education student from the University of Strathclyde, who joined us for 4 months to complete her placement, gaining valuable real-world experience working with children in the community. Her creativity and positive presence were a wonderful addition to our team and all of the students
th loved working with her. As some of our tutors are also fully qualified teachers, she was able to learn a lot and observe different teaching styles in action. We wish her all the best with the rest of her course.
## **STUDENT SHOWCASE OPPORTUNITIES**
This year we were able to hold three showcase opportunities for the young people who attend our weekly classes. In November we held our Winter Showcase performance night. Our music and drama students were delighted to take to the stage and perform in-front of an audience.
Families and friends were entertained by performances from our Youth Theatre, who rewrote some of their favourite fairy tales and children’s stories including “Goldi-locks” and “The Scruffalo.” Our Intermediate Drama group performed a piece called “Santa’s Workshop”, where the elves found themselves in a race against time to fix Santa’s Sack and our Drama Kids class entertained us all with a retelling of “A Christmas Carol”. The Drama students were joined on stage by our Ukulele students who performed a selection of Christmas songs and led us all in a Christmas sing-along.
In April we held our Photography Exhibition, where students from our Photography classes had the opportunity to invite friends and family to their very own exhibition night to celebrate the skills they have learned and the work they have created this year.
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## **CURRENT YEAR ACTIVITIES Continued…**
We also held our annual Summer Showcase in May and this was another great success. We had work on display from the students in our Arts & Crafts, Drawing Skills, Creative Writing, Needlecraft, Photography and we also had a pop-up cinema where we showed the films created by our Film Making students from our weekly classes as well as the films created during our Easter Film Camp. This was a great event, with fantastic displays of work from our visual arts and textiles classes; Arts & Crafts, Drawing skills, Creative Writing, Needlecraft, Filmmaking and Photography.
These exhibition nights are always open to the public and are a great opportunity for members of our community to come along and see what we are doing. It also gives us the opportunity to spend time with parents/carers and get their feedback about how the classes are helping their children. Over 70% of parents told us how attending our classes have helped to improve their child’s confidence and made them feel more connected with others.
## **FUTURE PLANS**
We look forward to another year of delivering high-quality, educational and creative classes for children and young people. These sessions continue to be cherished by our community for providing a safe, supportive learning environment where young people can express themselves, build confidence and form meaningful connections.
In the year ahead, we will continue to strengthen our team of dedicated tutors who work tirelessly to deliver our weekly classes, as well as our school and outreach programmes. Their expertise, creativity and commitment enable us to offer a wide range of engaging learning experiences from classroom sessions to school-based projects and community events. We aim to further develop this collaborative team approach to ensure we are continually improving the learning experience for the children and young people we support.
We hope to build on our positive relationships with local schools, community groups and funders to widen participation and increase our reach.
We plan to continue developing our youth-led approach, giving our students more opportunities to share their ideas and shape future projects.
We will focus on ensuring the long-term sustainability of our classes so we can keep providing low- or no-cost creative learning opportunities.
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## **FINANCIAL REVIEW**
During the year ended 30 June 2025, Make and Create Arts received total income of **£93,225.54** (2024: £130,047.24). Income was generated through a combination of **donations, grant funding, charitable activities, and other income** . Grant funding remained an important source of income for the charity, with support received from a number of funders including The Community Lottery Fund, The Robertson Trust, Foundation Scotland, and Voluntary Action North Lanarkshire Community Solutions.
Total expenditure for the year amounted to **£107,362.60** (2024: £84,024.41). The majority of expenditure related directly to the delivery of the charity’s activities, including **tutor fees, staff wages, hall hire, materials, and programme costs** . Staff costs, including wages, National Insurance, and pension contributions, totalled **£27,973.02** , while tutor costs for delivering activities amounted to **£60,142.14** .
As a result, the charity reported a **deficit of (£14,137.06)** for the year (2024: surplus of £46,022.83). The deficit reflects the planned use of funds to support the delivery of the charity’s programmes and activities during the year.
The Trustees continue to monitor the charity’s financial position carefully and remain committed to securing future funding to support ongoing activities and ensure the long-term sustainability of the organisation.
## **RESERVES POLICY**
The charity aims to maintain unrestricted reserves equivalent to approximately three months of operating costs in order to provide financial stability and to cover any unexpected shortfalls in income or urgent expenditure.
Based on current expenditure levels, the charity has set a **target reserves level of £11,000** . At present, the charity’s unrestricted reserves are £7,360 which is currently below this target amount.
Reserves are defined as unrestricted funds that are freely available to spend on any of the charity’s purposes and therefore do not include restricted or designated funds.
Any decision to draw upon the charity’s reserves must be approved by the Trustees. The Trustees will review the level and adequacy of reserves at least annually, taking into account the charity’s financial position, income levels, and future commitments to ensure the policy remains appropriate.
|**CASH AND BANK BALANCES**|**Unrestricted**|**Restricted**|**Total Funds**|
|---|---|---|---|
||**2025**|**2025**|**2025**|
|**Cash and Bank Balances (30.06.25)**|**£**|**£**|**£**|
|Make and Create Arts|7,360|14,562|22,662|
|Make and Create Arts B Account|-|9,217|9,217|
|**TOTAL**|**7,360**|**23,779**|**31,879**|
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## **SPECIAL THANKS**
We are so grateful for all the support we have received this year especially to National Lottery Young Start, Robertson Trust, The Essentia Foundation through Foundation Scotland, VanL/Community Solutions, the Scottish Mental Health Arts Festival (SMHAF) and the Bill Gilpin Memorial Fund.
We would also like to express our thanks to the Pilgrim Community Centre and New Wellwynd Parish Church and, of course, to our amazing team of tutors.
The trustees’ report was approved by the trustees on [ ] and signed on their behalf 23 Mar 2026 (UTC) by: Daniel Mc Adam a eSigned @ Signed……………………………….
Chairperson: Daniel McAdam
23 Mar 2026 (UTC)
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## **MAKE AND CREATE ARTS RECEIPTS & PAYMENTS ACCOUNT FOR THE PERIOD AS AT 30TH JUNE 2025**
|||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
|**RECEIPTS**||**2025**|**2025**|**2025**|**2024**|
||Notes|**£**|**£**|**£**|**£**|
|Donations|4|27,619 -|27,619 -|27,619|13,060|
|Make and Create arts Group- Donation|5|-|-|-|58,001|
|Fundraising Activities|6|390 - 390 -|390 - 390 -|390 - 390 -|390 - 390 -|
|Grants|7|10,000|53,386|63,386|53,715|
|Income from Charitable activities|8|1,050 - 1,050 -|1,050 - 1,050 -|1,050 - 1,050 -|1,050 - 1,050 -|
|Other income|9|781|781-781 271|781 271|781 271|
|**TOTAL RECEIPTS**
**PAYMENTS**||**39,840**|**53,386**|**93,226**|**125,047**|
|Charitable Activities|10|41,296|62,918|104,213|78,135|
|Governance|11|240 975 1,215 896|240 975 1,215 896|240 975 1,215 896|240 975 1,215 896|
|Other payments|12|1,934|1,934-1,934|1,934|1,934-|
|Total Payments||43,470|63,893|107,363|79,031|
|**TOTAL SURPLUS/(DEFICIT) FOR THE YEAR**|**TOTAL SURPLUS/(DEFICIT) FOR THE YEAR**|**(3,630)**|**(10,507)**|**(14,137)**|**46,016**|
## **STATEMENT OF BALANCES FOR THE PERIOD AS AT 30TH JUNE 2025**
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|
||**2025**|**2025**|**2025**|**2024**|
|**FUNDS RECONCILIATION**|**£**|**£**|**£**|**£**|
|Balance brought forward (01.07.24)|24,990|21,026|46,016 -|46,016 -|
|Surplus/(Deficit) for the year|(3,630)|(10,507)|(14,137)|46,016|
|**BALANCE TO CARRY FORWARD**|**21,360**|**10,519**|**31,879**|**46,016**|
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**2025**|**2025**|**2025**|**2024**|
|**CASH AND BANK BALANCES (30.06.25)**|**£**|**£**|**£**|**£**|
|Make and Create Arts|7,360|14,562|22,662|38,756|
|Make and Create Arts B Account|-|9,217 9,217 7,260|9,217 9,217 7,260|9,217 9,217 7,260|
|**TOTAL**|**7,360**|**23,779**|**31,879**|**46,016**|
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## **NOTES TO ACCOUNTS**
## **1.BASIS OF ACCOUNTING**
The accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and guidance issued by the Office of the Scottish Charity Regulator (OSCR). The charity is a Scottish Charitable Incorporated Organisation (SCIO).
Under this basis, the accounts record cash received and paid during the financial year. They do not include accruals, prepayments, debtors, creditors, depreciation, or provisions.
Income and expenditure are allocated between restricted, designated, and unrestricted funds according to any conditions attached to the funds.
## **2. NATURE AND PURPOSE OF FUNDS**
## **Unrestricted Funds**
Unrestricted funds are available to the trustees to apply for any of the charitable purposes of Make and Create Arts. These funds are typically generated through general donations, fundraising activities, unrestricted grant funding from the Robertson’s Trust and an unrestricted donation from the Bill Gilpin Memorial Fund, charitable activities, and other income where no specific restrictions have been placed on their use other than to further enhance charitable activities
## **Restricted Funds**
Restricted funds are funds received for specific purposes and can only be used in accordance with the conditions set by the donor or funding body. During the year, restricted funding was received to support particular projects and activities delivered by the charity, including community arts programmes, workshops, and wellbeing activities. Grant funding remained an important source of income for the charity, with support received from a number of funders including The Community Lottery Fund, Essentia via Foundation Scotland, and Voluntary Action North Lanarkshire Community Solutions.
The trustees ensure that restricted funds are applied only for the purposes for which they were provided.
## **3. RELATED PARTY TRANSACTIONS**
No remuneration has been paid to any trustees or connected persons in accordance with section 67 of the Charities and Trustee Investment (Scotland) Act 2005. No expenses have been paid to any trustees or connected persons.
## **4. DONATIONS**
|**4. DONATIONS**|||||
|---|---|---|---|---|
||||**Total**|**Total**|
||**Unrestricted**|**Restricted**|**Funds**|**Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Donations Non- GA.|17,619 - 17,619 13,060|17,619 - 17,619 13,060|17,619 - 17,619 13,060|17,619 - 17,619 13,060|
|Donation from Trust ect|10,000- 1|- 1|- 10,000|-|
|**TOTAL**|**27,619 - 27**|**- 27**|**- 27,619 1**|**13,060**|
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## **5. DONATIONS from Voluntary group**
|||||**Total**|
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total Funds**|**Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Make and Create arts Group- Donation|-|-|-53,001|53,001|
|**TOTAL**|**- - - 53**|**- - - 53**|**- - - 53**|**- - - 53,001**|
|**6. FUNDRAISING ACTIVITIES**|**Unrestricted**|**Restricted**|**Total**
**Funds**|**Total**
**Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Fundraising Activities|390|-|390|-|
|**TOTAL**|**390**|**-**|**390**|**-**|
|**7. GRANT INCOME**|||||
|**7. GRANT INCOME**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|The Community Lottery Fund|- 23,306 23,306|- 23,306 23,306|- 23,306 23,306|11,653|
|VANL-CYPF|- 26,280 26,280|- 26,280 26,280|- 26,280 26,280|42,062|
|Robertson Trust|10,000 - 10,000 -|10,000 - 10,000 -|10,000 - 10,000 -|10,000 - 10,000 -|
|Foundation Scotland -Essentia|- 3,000 3,000 -|- 3,000 3,000 -|- 3,000 3,000 -|- 3,000 3,000 -|
|SMHAF|-|-800|800-|-|
|**TOTAL**|**10,000 53**|**000 53,386 63**|**386 63,386**|**53,715**|
## **8 INCOME FROM CHARITABLE ACTIVITIES**
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|---|
||**2025**|**2025**||**2025**||**2024**|
||**£**|**£**||**£**||**£**|
|Workshops|1,050- 1|- 1|- 1|- 1,050-|-|-|
|**TOTAL**|1,050 - 1|050 - 1|050 - 1|050 - 1,050 -|050 -|050 -|
## **9. OTHER INCOME**
|**9. OTHER INCOME**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Other income|- 7|- 781 7|1 781 271|1 271|
|**TOTAL**|**- 781 781 271**|**- 781 781 271**|**- 781 781 271**|**- 781 781 271**|
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|**10 CHARITABLE PAYMENTS**|**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Wages, NI & Pension Costs|8,433 19,540|8,433 19,540|27,973|19,741|
|Tutors|23,997 35,715|23,997 35,715|59,712|46,550|
|Hall Hire|3,444 2,356 5,800 3,990|3,444 2,356 5,800 3,990|3,444 2,356 5,800 3,990|3,444 2,356 5,800 3,990|
|Materials|2,069 2,888 4,957 3,945|2,069 2,888 4,957 3,945|2,069 2,888 4,957 3,945|2,069 2,888 4,957 3,945|
|Staff Training|781 160 941 90|781 160 941 90|781 160 941 90|781 160 941 90|
|Subscriptions|249 - 249 81|249 - 249 81|249 - 249 81|249 - 249 81|
|Advertising|1,117 - 1,117 501|1,117 - 1,117 501|1,117 - 1,117 501|1,117 - 1,117 501|
|Uniforms/Costume|- - - 618|- - - 618|- - - 618|- - - 618|
|Class for kid Fees|423 - 423 180|423 - 423 180|423 - 423 180|423 - 423 180|
|Insurance|484 - 484 467|484 - 484 467|484 - 484 467|484 - 484 467|
|PayPal fee|14 - 14 9|14 - 14 9|14 - 14 9|14 - 14 9|
|Make and Create Voluntary Group|- - - -|- - - -|- - - -|- - - -|
|Office Costs|4 - 4 -|4 - 4 -|4 - 4 -|4 - 4 -|
|Tech Support|232 - 232 40|232 - 232 40|232 - 232 40|232 - 232 40|
|Refund|45 - 45 -|45 - 45 -|45 - 45 -|45 - 45 -|
|Staff out of Pocket Expenditure|- - - 50|- - - 50|- - - 50|- - - 50|
|bank Charges|3 - 3 40|3 - 3 40|3 - 3 40|3 - 3 40|
|Lunch Club|- 2|- 2,259 2|259 2,259 1|259 1,834|
|**TOTAL**|**41,296 62**|**296 62,918**|**104,213**|**78,135**|
## **11 GOVERNANCE**
|**11 GOVERNANCE**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Accounting Services|- 975 975 840|- 975 975 840|- 975 975 840|- 975 975 840|
|Payroll Fees|240 - 240 56|240 - 240 56|240 - 240 56|240 - 240 56|
|**TOTAL**|**240 975 1**|**240 975 1**|**240 975 1,215 896**|**215 896**|
|**12.OTHER PAYMENTS**|||||
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Employee Loan|1,934 - 1|4 - 1|4 - 1,934 -|4 -|
|**TOTAL**|**1,934 - 1**|**934 - 1**|**934 - 1,934 -**|**934 -**|
## **12.OTHER PAYMENTS**
## **13 ASSETS**
Make and Create Arts Establishes £250 as the threshold amount for minimum before being added to Fixed asset register. All items of a capital nature are expensed in the Receipts and Payments accounts. Assets will be valued at historic cost.
||**2025**|**2024**|
|---|---|---|
|Equipment|£3,313|£4,417|
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|**14 LIABILITIES**|||
|---|---|---|
||**2025**|**2024**|
|HMRC Payable|£106|-|
|**15 NEST**|||
||**2025**|**2024**|
|NEST|£800|£353|
|**16 EMPLOYEE LOANS**|||
|||**2025**|
|**Total**||£1,934|
|**SUPPORT COSTS**|||
|**Employees**|**3**|**3**|
## **17. TUTOR COSTS**
During the year, the charity engaged a number of **self-employed tutors** to deliver workshops and activities as part of its charitable programmes. These tutors are contracted on a freelance basis and are responsible for their own tax and National Insurance arrangements. Payments made to tutors during the year relate directly to the delivery of the charity’s activities and are included within **charitable activity costs** in the Statement of Financial Activities.
## **Staff Costs – Payments Outside Payroll**
During the year, payments totalling £9,180.14 were made directly to individuals outside of the payroll system. One individual had recently ceased employment was paid £5,990 and subsequently provided services to the charity as a tutor, the other is an employee £3,190.These payments relate to Tutor and programme delivery costs incurred during the year and have been included within Tutor costs in the Statement of Financial Activities. The charity is reviewing its procedures to ensure that all relevant payments are processed appropriately through payroll or the correct payment process going forward.
## **18 MOVEMENT OF FUNDS YE 2025**
||**Opening £**|**Income £**|**Payments £**|**Closing £**|
|---|---|---|---|---|
|VANL-CYPF|495
26,280|26,280|26,775|-|
|VANL-CMHWB|12,505
-|-|12,505
-|-|
|SMHAF|-
800|800|800
-|-|
|Foundation Scotland (Essentia)|-
3,000|3,000|3,000
-|-|
|The Community Lottery Fund|7,943
23,306|23,306|20,812
10,437|10,437|
|**RESTRICTED TOTAL**|**20,943**
**53,386**|**53,386**|**63,893**
**10,436**|**10,436**|
|**UNRESTRICTED, GENERAL FUND**|**25,073**
**39,840**|**39,840**|**43,470**
**21,443**|**21,443**|
|**TOTAL FUND**|**46,016**|**93,226**|**107,362**|**31,879**|
514998b8-2543-4c50-a547-5b0ab0dc8cb1
## **MOVEMENT OF FUNDS 2024**
|||||**Closing**|
|---|---|---|---|---|
|**TOTAL FUND**|**Income £**|**Payments £**|**Transfer £**|**balance £**|
|VANL-CYPF|23,140|23,135|(5)|(0)|
|VANL-Community Solutions|2,050|1,555||495|
|VANL-CMHWB|21,889|9,383|0|12,505|
|SMHAF|556|550|(6)|0|
|Foundation Scotland (Essentia)|3,237|3,237||0|
|The Community Lottery Fund|24,915|16,972|0|7,943|
|**RESTRICTED TOTAL**|**75,786**|**54,832**|**(11)**|**20,943**|
|**UNRESTRICTED, GENERAL FUND**|**49,261**|**24,199**|**11**|**25,073**|
|**TOTAL FUND**|**125,047**|**79,032 **|**0**|**46,016**|
The notes on pages 15 to 19 form an integral part of these accounts
Receipts & Payments accounts and Statement of balance are Approved by the trustees on Daniel Mc Adam [ eSigned @ Signed………………………………. Chairperson: Daniel McAdam
23 Mar 2026 (UTC) Date…………………………………. Claire Brown Signed………………………………. [ Yoti eSigned @ Treasurer: Claire Brown
Date…………………… 23 Mar 2026 (UTC)
514998b8-2543-4c50-a547-5b0ab0dc8cb1
## **INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE TRUSTEES OF MAKE AND CREATE ARTS**
I report on the accounts of the charity for the year ended **30/06/2025** , which are set out on pages 1 to 18.
**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 Charities Accounts (Scotland) Regulations 2006 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 the seeking of 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, I do not express an audit opinion on the view given by the accounts.
## **INDEPENDENT EXAMINERS’ 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 Regulations, 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
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Lisa Scott Signed: [ Yoti eSigned @ Finance: Lisa Scott
Professional Qualification : MAAT AATQB
Address: Voluntary Action North Lanarkshire
Dalziel Building 7 Scott Street Motherwell ML1 1PN Date: 25 Mar 2026 (UTC)