FILM ACCESS SCOTLAND
REGISTERED CHARITY NUMBER SC051146
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
MHA
CHARTERED ACCOUNTANTS
12 CARDEN PLACE
ABERDEEN
AB10 1UR

FILM ACCESS SCOTLAND
CONTENTS
Page
Trustees. report
Slalemenl of Trustees, responsibilities
Independent examiner's report
Statement of financial activities
Balance sheet
statement of cash flows
Notes lo the financial statements
9-16

FILM ACCESS SCOTLAND
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statements and comply with Ihe charity's constitution, the Charities and Trustee Investment (Scotland) Act
2005. the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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
2019).
Objectives and activities
The charity's purposes are the advancement of the arts and culture and the promotion of equality and diversity
through the medium of Film. and in furlherance of this by-
Promoting Film Access work and opportunities across Scotland, especially to individuals, groups and
communities who are marginalised or disadvantaged.,
Celebrating the benefits of. stimulating public interest in and fostering and encouraging the app￿ciation of
the Film Access sector and its members by supporting inilialives, programmes. events, festivals and
competitions;
Supporting Film Access aclivities which offer the opportunity to connect, exchange skills and share
knowledge, information, data and resources in order to establish and maintain a national framework of best
practice the sector-
Advocating for Ihe life-long benefits to the public of Film Access activities through the work of the Film
Access sector..
Delivering an outstanding national programme of Film Access activities that rank alongside the best
internationally., and
Working in partnership with other sectors and bodies to achieve the purposes.
The charity supports and champions its members and associates, ensuring the impact of their work is recognised
and valued by policy makers, funders, the screen industry and organisations working in related sectors.
Everyone in Scotland. but especially those experiencing disadvantage Of exclusion. will have the opportunity to
participate in and experience the transfomative power of Film Access activities.
Achievements and performance
Financial Challenges and Organisational Position
During the financial year 2024-25, Film Access Scotland continued to operate without any core fvnding, following
the withdrawal of support from Screen Scotland in the previous year. With no staff in post and no alternalive funding
secured, the organisation was unable to carry out any operational activity during the reporting period.
Despite Ihese limllations, the Charity has remained compliant with all regulatory requirements. wlth the Board
fflaintaining oversight throughout the year. No programme delivery or stakeholder engagement took Pla￿ during
this time, and the focus remained on fulfilling governance obligations.
The wider landscape continues to present Ghallenges for the sector, with member organisation5 under significant
pressure due lo funding constraints and the demands of mulli-year projects. This has limited capacity to determine
the future direction of Film Access Scotland. The Board plans to review the future of the organisation in the next
financial year.

FILM ACCESS SCOTLAND
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Membership
During the financial year, the organisalion maintained ils membership al seven core members, an increase from the
original five, and grew ils associate membership to 17. These members and associates operate across nine and I I
local authorities respectively, exceeding the target of 18 sel for June 2023.
The organisation's monthly newsletter, reaching 760 subscribers. has been an essential tool for sharing
opportunities, case studies, and best practices within the sector. Through this platfom, Film Access Scotland has
fostered a culture of collaboration and knowledge sharing.
Financial revlew
Film Access Scotland is a Scollish Charitable Incorporated Organisation (SCIO) and was granted charitable status
by the Office of the Scottish Charity Regulator on 23 July 2021.
No donations in kind were received in lieu of services provided and expenditure incijrred in either the current or
previous year. Incorne for the year was £10 {2024= £238) which included £nil (2024= £30} of restricted fund income.
Expenditure of £4.100 was incurred during the year. all of which was allocated to restricted funds carried forward
trom the previous year.
Restricted reserves of £5.658 and unreslr4Cted reserves of £4,085 are carried forward al the year end.
11 is the policy of the charity that unrestricled funds which have not been designated for a specific use should be
maintained al an appropriate level lo ensure that. in the event of a significant drop in funding, the charity will be able
to continue ils cuffenl activities while consideration is given to ways in which additional funds may be raised.
The Charity Tru51ees have assessed the major risks lo which the charity is exposed and are satisfied that sysle¥ns
are in place to mitigate exposure to major risks.

FILM ACCESS SCOTLAND
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
structure, governance and management
The charity is governed by its constitution.
The structure of the eharily consists of members who have the ability to appoint Trustees and take decision on the
constitution It￿￿e[f and tho Board. who scrvc as Trustccs of thc charlty.
The maximum number of Charity Trustees is 12 and the minimum number ofcharity Trustees is 5.
The Charity Trustees hold regular meetings and generally control the activities of the charity.
Reference and admlnlstrative information
Charlty name
Film Access S¢otland
Charity number
SC051146
er5
The Co-operative Bank plc, Business Direct Branch. Skelmersdale. WN8 6
Trustees
The Trustees who served during the year and up to the date of signature of the financial stalemenls were:
The Truslee5' ie
Drtwasa
roved by the Board of Trustees.
airperson
Date..
15 December 2025

FILM ACCESS SCOTLAND
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Atcounling Standards (United Kingdom Generally Accepted Accounting
Pracli¢e).
The law appliGable lo charities in Scotland requires the TrLtstees to prepare financial statements for each financial
year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and
application of resources of the charity for that year.
In preparing these financial slalements, the Trustees are required to..
select suitable accounting policies and then apply them Gonsistently..
observe the method5 and principles in the Charities SORP;
make judgements and estimates Ihal are reasonable and prudent,.
state whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it 15 inappropriate to presume that the charity
will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose wilh reasonable accuracy al
any lime the financial p0511ion of the charity and enable them to ensure that the financial statemen Is comply with the
Charities and Trustee Investment (Scollandl Act 2005, the Charities Accounts (Scolland} Re9ulations 2006 (as
amended) and the provisions or the constitution. They are also responsible for safeguarding the assets of the
charily and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

FILM ACCESS SCOTLAND
INDEPENDENT EXAMINER'S REPORT
TO THE MEMBERS AND TRUSTEES OF FILM ACCESS SCOTLAND
I report on the financial statements ofthe eharity for the year ended 31 March 2025. vthich are sel oulon pages 6
to 16.
Respective responslbilities of Trustees and Èxaminer
The Gharity's Trustees are responsible for the preparatlon of the financial slalemenls in accordance will) Ihe
term5 of the Charities and Trustee Investments (Scolland) Act 2005 and the Charities Accounts (Scolland)
Regulations 2006. The charity's Trustees consider that the audit requirement of Regulation 10(11{a) to (c) of the
2006 Accounts Regulations does nol apply. It is my responsibility to examine the financial statements a$ required
under section 44{1)(c) of the Act and to 51ale whether particular matters have come to my attention.
Basls of Independent examiner's statement
My examination is carfied out in accordance wlh Regulation 11 of the 2006 Accounts Regulallon5. An
examination includes a review of the accounting records kept by the chaiity and a comparison of the financial
statements presented with those records. 11 also includes consideralion of any unusual items or disclosures in
the financial slalements, and seeks explanalions from the trustees concerning any such mallers. The
procedures undertaken do not provide all Ihe evldence that would be reoulred In an audit and consequently I do
not expre$8 an audit opinion on the view given by the financial statement3.
Independent examlner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in 8ceordan¢e with
Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting
standard applicable in Ihe UK and Republic of Ireland IFRS 102) in preference to the Accounting and Reporting
by Charities= Statement of Recommended Practice issued on 1 April 2005 whiGh is referred to in the extanl
regulation$ but has now been wtthdrawn.
l understand that this has been done In order for the finanaal statements to provide a true and fair view in
accordance with Generally Accepted Accounting Pra¢ti¢e effective for reportin9 periods beginning on or after 1
January 2019.
In connection with my examlnation, no other matter except that referred to in the p￿VIOuS paragraph has come to
my attention-
(a) which give5 me reasonable cause to believe that In any material respect the requirements:
lo keep accounting records in accordance with Sectlon 44(1) (a) of the 2005 Acl and Regulatlon 4 of
the 2006 Accounts Regulations: and
lil) lo prepare financial slaternents which accord wllh the accounting records and comply with Regulation
8 of the 2006 Accounts Re9ulations',
have not been mel or
(b) to which, in my opinion. attention should be drawn in order to enable a proper understanding of tl
finan¢lal statements to be reached.
MHA
12 Carden PlaGe
Aberdeen
AB10 1UR
Dated.. l?.........

FILM ACCESS SCOTLAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrèstrlcted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donations and legacies
10
10
208
30
238
Total Income
10
10
208
30
238
Expenditure on:
Charitable activities
Other expendilure
4,000
100
4,000
100
36,142
36,142
Totsl expenditure
4,100
4,100
36.142
36.142
Net incomel(expenditure) and
movement in funds
10
{4,100)
{4,090)
208
(36,112)
{35.904)
Reconciliation of funds:
Fund balances at 1 April 2024
4.075
9.758
13,833
3.867
45,870
49,737
Fund balances at 31 March
2025
4,085
5,658
9,743
4,075
9,758
13.833
The statement of financial activities includes all gains and10s5es recognised in the year. All income and expenditure
derive from continuing activities.

FILIVI ACCESS SCOTLAND
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assets
305
Current assets
Cash at bank and in hand
18.763
24,488
Creditors.. amounts falling due within
one year
10
(9,020)
(10,960)
Net current assets
9,743
13,528
Total assets less current Ilabllities
9,743
13,833
The funds of the charity
Restricted Income funds
Unrestricted funds
13
5,658
4,085
9.758
4.075
9,743
13,833
The financial statements were approved by the Trustees on .
15 December 2025
Trustee

FILM ACCESS SCOTLAND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash ftows from operating activities
Cash absorbed by operations
16
15,7251
(12,331}
Net cash generated from investing activities
Net cash generated from financing activities
Net decrease In cash and Cash equivalents
{5,725)
(12,331)
Cash and cash equivalents al beginning of year
24,488
36,819
Cash and cash equivalents at end of year
18.763
24,488

FILM ACCESS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charity Information
Film Access Scotland is a Scottish Chaiilable Incorporated Organisation (SCIO). It is governed by ils
constitution and fecognlsed as a charity by the Office of the Scottish Charity Regulator.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charily's Constitution, the Charities and
Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scolland) Regulations 2006 (as amended),
FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102.) and
the Charities SORP "Accounting and Reporting by Charities= Statement of Recommended Practice applicable
to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined
by FRS 102.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial statements a￿ rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue for at least the next 12 months. This will allow time for the Board to
consider the future of the organisation. While the withdrawal of Screen Scotland's core funding in the previous
financial year led to the cessation of all operational activity and the departure of the staff team. an unspent
balance of funds remains available to the charity-
During the reporting period, no staff were employed, and no programme activity or stakeholder en9agement
took place. The Board has remained in place to ensure the charity continues to meet its governance and
regulatory obligations.
Although no formal decisions have been taken regarding the future direction of the organisation, Ihe Trustees
intend to review options in the next financial year. Given the charity's current reserves and the ION level of
financial activity. the Trustees consider thal Film Access Scotland is able to meet its obligations and, on that
basis, continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted fijnds are available for use al the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used.
1.4 Income
Income is fecognised when the charity 15 legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Donations are recognised once the charity has been notified of the donation, unless performance conditions
require deferral of the amount. Income lax recoverable in relation lo donations received under Gift Aid or
deeds of covenant is recognised al the time of the donation.
Donated services and facilities are included al the value to the charity where this can be quantified. The value
of services provided by volunteers has not been included in these financial statements.

FILM ACCESS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policles
(Continuèd)
Grant income is recognised once the charity is entitled to the income. can reliably measure the value of the
grant income and it is deemed probable that the charity will receive the income. Where perfomiance related
restrictions apply the charity will not recognise the income until all of the performance related requirements
are mel. Where the charity has not met the performance related restrictions on grant income receiv&J the
income will be deferred until such time as the performance related criteria have been mel.
Investment income is included when receivable.
1.5 Expenditure
ExpendilLFre is recognised on an accruals basis as a liabilily is incurred. Expenditure includes VAT which
cannot be recovered, and is reported as part of the expenditure lo which il relates.
Costs of charitable activities comprises the costs assoctated with the charity's principal activities and are
accounted for when payable. In additson. governance costs which represent expenditure assoaated with
meeting the conslilulional requirements of the charity, and include audit fees and costs linked to ￿e strategi¢
management of the charity, are included in the costs of charitable expenditure.
All c0515 are allocated between the expenditure categories of the Statement of Financial Activities on a basis
designed to reflect the use of the resource. C0515 relating to a particular activity are allocated directly., others
are apportioned on an appropriate basis as sel out in the notes to the financial statements.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values ovei their
useful lives on the following bases..
Computers
3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end dale. the charity reviews the carrying amounts of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is eslimaled in order lo determine the exlenl of the impairment
Ioss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Flnancial instruments
The charity has elected lo apply the provisions of Section 11 'Basic FinanGial Inslrumenls, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its ft'nanclal Instruments.
Financial instruments are recogni5ed in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts presented in the financial slalemenls, when
there is a legally enforceable right to Set off the recognised amounts and there is an intention lo settle on a net
basis or lo realise the asset and settle the liability simultaneously.
10-

FILM ACCESS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
(Continued)
Bas1¢ Ilnancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured al
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless Ihe arrangement constitutes a financing transaction, where the transaction is
measured at the present value of Ihe future receipts discounted at a market rate of interest. Financial assets
lassified as receivable within one year are not amortised.
Basic financial liabrlitiès
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or servtces that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-CLFrrent liabilities. Trade creditors are recognised initially al
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecogni5ed when the charity's contractual obligalior15 expire or are discharged or
cancelled.
1.10 Retirement benefits
Payments to defined contribution retirement benefit scheme5 are Charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies. Ihe Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experien￿ and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlyin9 assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period ol the revision and future periods where the remsion affects both current and future
periods.

FILM ACCESS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Donatlons and legacles
Unrestricted
funds
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Donations and gifts
Grant income
Other
208
208
30
30
10
10
10
10
208
30
238
Grant5 receivable for core activities
Other
30
30
3Q
30
Charitable activities
Restricted
funds
2025
Total Restricted
funds
2024
Total
Staff costs
Depreciation and impairment
Property costs
Marketing and training
Legal and professional fees
12.927
305
339
10,516
12,055
12,927
305
339
10,516
12,055
205
205
320
3,475
320
3,475
4,000
4,000
36.142
36,142
Legal and professional fees includes independent examination fees of £2,160 (2024= £4.200}.
Trustee5
The Trustees receive no remuneration from the charity. As laid down in the charity's constitution, Trustees
may be paid travelling and other expenses reasonably incurred by them in connection wilh carrying out their
duties,, this may include expenses relating lo Iheir attendance al meetings.
Employees
The average monlh5y number ofemployees during the year was:
2025
Number
2024
Number
12

FILM ACCESS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
(Continued)
Employment cost5
2025
2024
Wages and salaries
Other pension costs
12,357
S70
12,927
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows..
2025
2024
Aggregate compensation
3,533
other expenditure
Restricted
funds
2025
Restricted
funds
2024
Net loss on disposal of tangible fixed assets
100
Taxation
The charity is exempt from tax due on income and gains falling within Section 505 of the Income and
Corporation Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that
these are applied to ils Charitable objects. No lax charges have arisen in the charity.
13

FILM ACCESS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Tangible fixed assets
Cornputers
Cost
Al 1 April 2024
Disposals
915
{3001
Al 31 March 2025
615
Depreciation and impairment
Al 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
610
205
(2001
Al 31 March 2025
615
Carrytng amount
At 31 March 2025
At 31 March 2024
305
10 Creditor5= amounts falling due within one year
2025
2024
Accruals and deferred income
9.020
10,960
11 Limited liability
The members of the charity have no liability to pay any sums to help lo meet the debts {01 other liabililiesl of
the charity if it is wound up. At 31 March 2025 there were 5 core members.
12 Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profil or loss in respect of defined contribution schemes
570
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
14-

FILMACCESS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Movement in funds
Balance at Incoming Resources Balance at Resources
1 April 2023 resources
expended 1 April 2024 expended
Balance at
31 March
2025
Screen Scotland Fund
45,870
30
(36,142)
9,758
(4.100)
5,658
45,870
30
(36,142)
9,758
(4,1001
5,658
Screen Scotland Fund
The Screen Scotland Fund is for the promotion of Film Access work and opportunities across Scotland, in
particular to individuals, groups and communities who are marginallsed or disadvantaged.
14 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2025
2025
Total
un￿strIcted Restricted
funds
funds
2024
2024
Total
2025
2024
Fund balances at 31
March 2025 are
represented by=
Tangible assets
Current assetsl{liabilities)
305
3,770
305
13,528
4.085
5,658
9,743
9.758
4,085
5.658
9.743
4,075
9,758
13.833
15 Related party transactions
During the current rinancial year, Film Access Scotland incurred costs of £1.000 (2024= £16,541) to shmu for
the delivery of courses, seminars, management support and reimbursement ofexpenses incurred by shmu on
behalf of the charity.
15

FILM ACCESS SCOTLAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
16 Cash absorbed by operations
2025
2024
Deficit for the year
(4,090)
(35,9041
Adjustments for:
Loss on disposal of tangible fixed assets
Depreciation and impalrmenl of tangible fixed assets
100
205
305
Movements in working capital:
(In¢rease)Idecrease in debtors
(Decrease) in creditors
{Decreasel in deferred income
50,389
(26,786>
(335}
(1,940)
Cash absorbed by operations
(5,7251
(12.331)
16-