2025-09-30-accounts

• Report of Crail Arts Festival Trustees, October 2024 - oeptember 2025 1. The Charity, having been approved by OSCR, is registered as SCIO Number SC052082.

• 1. The name of the charity is Crail Arts Festival SCIO, known as Crail Festival. 3. At the Annual meeting in November 2024 the Directors appointed for 2025:

• In the accounting period ended 30th September 2025 no remuneration was paid to

• any Trustee., or indeed to any Committee member.

• 1. The charity has no principal or registered address. The central administration of the SCIO is performed at the private residence of: o. Bankers: Bank of Scotland
• 1. Statutory Independent Examiner:

• B. Narrative Information oe 1) The organisation’s purposes, formalised in the SCIO Constitution, are:1.1) The advancement of education by encouraging the study, practice and

• knowledge of the performing and community arts in Scotland and in particular to promote the arts in the Royal Burgh of Crail, Fife. 1.2) The advancement of the arts by promoting the arts in the Royal Burgh of Crail,

• Fife. |

• 1.3). The advancement of education and of the arts through practice and

• knowledge of the performing and community arts in Scotland and in particular promoting the arts and children’s activities in the Royal Burgh of Crail, Fife. 1.4) The provision or organisation of recreational facilities or activities, with the

• object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended. _

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• 2) To that end the charity continues to organise an annual summer festival and also arranges occasional events at other times of the year.

• 3) Inthe year ended 30th September 2025 the Festival period was 16th - 26th July

• throughout which was held an art exhibition and programme of events that included a variety of art workshops for adults and children, a craft fayre and Festival cafe, a comprehensive set of 22 children’s events, a feature which distinguishes the Crail Festival from many other festivals; a wide variety of evening events in several

• venues; a range of musical performances of many genres, including jazz, folk, tribute band and a Mercury nominated, local indy/rock musician. A true highlight of the Festival was welcoming he previous Scottish ~~Makaar,~~ I who presented two events with the illustrator of her book, Coorie Doon. It would be remiss also not to mention an oversubscribed, outdoor theatre performance of the

• Merry Wives of Windsor by the renowned thespians of Illyria, which greatly enthralled the audience. |

• 4). During and outwith the Festival period, as always the Crail Putting Green maintained and operated by 50 volunteers on behalf of the Festival Committee,

• contributed significantly to the Charity’s income, by opening daily in July and

• August and at weekends in June and September. The number of rounds played contributed substantially to general revenue and ensured the Festival could supplement the children’s events, making it affordable for large families to attend a number of events. 2) As before with the original Trust, the SCIO does not maintain specific reserves

• or designated funds. 6) Donated services in the period ending 30 September 2025 were from the Independent Examiner who did not charge a fee. The charity has no salaried staff

• and its operation depends on unpaid volunteers. Many of the Trustees and Committee provide meals for visiting performers in their private residences. 7) At 30 September 2025, the charity's funds totalled £47,887.78. This sum was enhanced by the wind up of Crail Food Festival ,who entrusted Crail Arts Festival

• with a donation of £12,930. This donation will be used to facilitate large audience arts events provided by various Crail community groups, including Crail Primary school, Crail Community Choir, Crail Folk Club as well as East Neuk Festival.

• The Trustees considered that funds are sufficient to meet foreseeable expenditures in organising the 2026 Festival. Jn Behalt of the Trustees

Crail Arts Festival Recei ots and Payments Account for the year ended 30th September 2025 Receipts 30/09/2025 ~ 30/09/2024 Fe 2 Donations Note 1. 12,490.66 150.00 Grants 0.00 0.00 Putting 7,288.42 7,348.00 Art income and Ticket sales (gross) 36,/8 7.54 25,045.86 Sponsors and Advertisers 2,930.30 3,390.00 Miscellaneous , 0.00 0.00 Bank Interest 0.00 0.00 Total Receipts 59,496.92 35,933.86 Payments _ Advertising and Publicity | 264.00 2,139.84 Staging and Production Costs 5,305.34 3,875.65 Performers Fees and Expenses 28,201.07 19,200.20 Administration and Website 2,056.10 1,849.27 Hire of Premises 1,849.75 1,493.00 Donations to Charitable Activities Note 2 Q.00 1,000.00 Insurance 1,579.98 1,5/6.38 Purchase of Equipment 0.00 0.00 Miscellaneous 0.00 668.59 Putting Green Shed/Improvements 1,168.50 2,032.56 | 0.00 1,400.00 Honorarium Note 3 Legal Fees 0.00 0.00 Ticket sales costs (including commission and VAT) 0.00 0.00 Total Payments 40,501.44 35,835.49 Surplus/(Deficit) 18,995.48 98.37 OPENING BANK BALANCE AT 1st OCTOBER 2024 28,892.30 28,793.93 SURPLUS (DEFICIT) Note 4 18,995.48 98.37 CLOSING BANK BALANCE AT 30th SEPTEMBER 2025 47,887.78 28,892.30 TOTAL ASSETS AT 30TH SEPTEMBER 2025 47,887.78 28,892.30 The accounts are signedb' Trustee, on behalf of the Trustees. Date KS my 2COswbel 2OIS

• Notes Accounts for the Year Ended 30 September 2025 RECEIPTS NOTE 1: An exceptional donation of £12,390.66 was received from the Crail Food Festival when it was wound up.

• NOTE 2: No charitable donations were made this year NOTE 3: No Honorarium payments were made this year. NOTE 4: The surplus was inflated by the donation received from the Crail Food Festival and if this donation was excluded the surplus would have been

• £.6,604.82

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APPENDIX 3 Scottish Charity Regulator ____ Independentexaminer'sreport onthe accounts Report to the (Charity name a trustees/members of | CRAIL ARTS FESTIVAL Onthe accounts ofthe ==—s— Periodstartdate == ss —tss—“‘i‘CSCtééPriod enddate charity forthe period — Day = Month = Year ay Month Vern 4 Oct. 2024 ° = 30 | Sep. 2025 — Set out on pages ¥aee Se (remember to1 | 1 2 numbers of additional sheets) : trusteessoe a ndndSetexaminerli t iese OFoa Thewith c t h arity’se terms trus of t eh e sCharities are responsible and Trustee for the preparationInvestment (Scotland) of the accounts 2005 Act in a ndccordance the _ = Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 (My examination is carried out in accordance 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 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, | do — not express an audit opinion on the view given by the accounts. _ Independent examiner’s | In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page”| — 1. which gives me reasonable cause to believe that in any material respect the : requirements: -e 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 | Signed: | aoloretoncding of thea acco intc tq na reached. a LSa ee er > ee Date: <77VANGUfief ZO2S Name: Relevant professional qualification(s) or body | (if any): Address: | v7 fy Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. *OSCR will accept digital or typed signatures.

APPENDIX 3 Oe SUE SCION ae es Only complete if the examiner needs to highlight material problems. Give here brief details of SF any items that the | , examiner wishes to | disclose

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• It was not possible to have sight of invoices to allow for a physical examination of their contents. This was due to the treasurer being absent from Crail for long periods due to work © commitments. The treasurer has however kept detailed records and with all payments being made via internet banking it has been possible to identify all payments. These payments have been made to parties that have had contact with the Festival over many years and to artists that performed at the Festival | during the year ended 30%September 2025. Also, no creditor has contacted the Trustees to advise of non-payment, so it is © considered that all creditors have been paid in accordance with sums due. The normal surplus for the activities of Crail Arts Festival was £6604.82 which added to the one-off donation of £12390 on the wind up of the Crail Food Festival has significantly strengthened the financial position of Crail Arts Festival

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