REGISTERED CHARITY NUMBER: SC052772 Re ofthe Tnjstees and ncial Statements for the Perii)d 23 Au usl 202 for Artistica Gaudeamus SCIO Unaudi Fin to31Au ust 2024 Com ACCOUNTING A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX Com nia Arbstica Gaudeamus SCIO Contents ofthe Financial St*ements for the Period 23 Au ust 2023 to 31 Au ust 2024 Report of the Trustees IrvJep8ndent Examinefs Report Statement of Finanaal Athities Balan￿ Sheet Notes lo the Financial Statements 5t06 Detsiled Ststement of Financial Admt Co udeamus SCIO the Trustees f rthe Period 23 Au SI 2023 t 1Au ust 2024 The trustees pr8sent their reFth with the firon(ial statwnents of the Charity for the period 23 August 2023 10 31 Augusl 2024. The trustees have adopted the provisions of thè Statement of Recommended Practice (SORP)'Accounling ané RewJrtirKJ by Charities, i&su&d in March 2005. REFERENCE AND ADMINISTRATIVE DEfAILS Reglstered Charity numbèr SC052772 Prlncipal addross 33 Grandholm Crescent Aberdeen AB22 8AY Inde endent examiner socia iono artered Certified Accountants A2Z Awounting Sdutions ￿Mited 26 Grandholm Grove Aberdeen AB22 8AX STRUCTURE, GOVERNANCE AND MANAGEMEP Governing do¢um•nt The charity is ¢onlrolled by its g)veming thcumen( a deed of trust, and constitutes an uninwrporated charity. Risk managemont The trustees have a duty to identify and revMY the risks to which the charity is expM)sed and to ensu￿ approprlate cThlrols are in place to provvje reasonable assurance against fraud and error. Approved by order of the iM)ard of Irustèès on 24 January 2025 and swjned on its behalf by: Page 1 Inde Com endent Examinerfs Re rt to the Trusiees of nia Arti$lic4 Gaudeamus SCIO I rgport on the accl￿nts ￿ the peric#J 23 August 2023 10 31 August 2024. which are set out on pages three lo six. Résponslbllltles and basls of report As thè ¢haritys trustees you are respw5ible for proparatr)n of the ac££4Jnts in accordan￿ with the requirements of the Charities Act 20111.the ACV). I have examined your chariws 8ecounts as required under seclion 145 of the Charities Act 2011 I'lhe AcV}. In carying out my examination I have follow&J the Directions given by the Charity Commissk)n under Sect1￿ 145(5)Ib) of thè 2011 ACL My rol8 is to State whether any material matter5 have o)me to my attention giwng me cause to bdi9Ve: that aC￿Unting records were not kept as required by section 130 of ihe Art or that thé accounts do not acrnrd with those reoyJrds', or that the ac£ounts do not comply with the accxiunting requirements of the Act., or that there is fvrther Inf¢Jrynali￿ needed fora proper understanding of the aGcounts. Independent examlnerf$ sL*&m&nl I have com￿eted my examination have no rnms in respect of the matters (1) to14} listed above 8nd, in conneth.on with folk)wng the Dir&tions of the Charity Commis$Ksn I have found no matters that requre drawng to yow attention. Assoc a".ion of artered CertIf￿d Ac￿untants A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX 24 January 2025 P8ge 2 Com nia Arbsb'ca Gaudeamus SCIO Statement of Financi81 Activities for the Period 23 Au ust 2023 10 31 Au ust 2024 Unrestricted fund Notes INCOMING RESOURCES Incomin9 resources from generated funds Voluntsry income 4,881 RESOURCES EXPENDED Costs of generating funds Costs of generdting voluntsry intJ)me Other resources expendéd 2,340 1.247 Total resourcgs oxpended 3,587 INCOMING RESOURCES 1,294 TOTAL FUNDS CARRIED FORWARD 1.294 The notes fomj part of these financial ststements Page 3 nia Artistica Gaudeamus S Balan￿ Sheet At31Au U512024 Unrestricted fijnd Notes CURRENT ASSErs Cash in hand 2.014 CREDITORS Amounts falling due wthin one year {720) CURRENT ASSErs 1.294 TOTAL ASSEfs LESS CURRENT UABILITIES NEf ASSETS 1,294 FUNDS Un￿$tri￿d funds 1,294 TOTAL FUNDS 1,294 The finanryal statements were approved ty Ihe Board of Truslees on 24 January 2025 and were signed on its behalf by.. The notes form part ol these finan¢ial slalements Pa9e 4 nia Arbsb'ca Gaudeamus SCIO Notes to the Financial Statements for the Period 23 Au ust 2023 to 31 Au ust 2024 ACCOUNTING POLICIES A¢Gounting conventlon The financial stalemenls have been prepared under th8 historiral ¢))st convention, and In accordance the Financial Reporting Standard for Smaller Entities (effective April 20081, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. Incoming resources l in(x)ming resources are included on the Ststement of Financial Actswties when the charity is legally entiU8d to the income and the amount can be quantified with reasonable accuracy. Resources expended Expenditure is a￿Unted for on an accruals basis and has been dassified under headings that aggregate all cost relaied lo the category. Where costs cannot be directly attributed to parb"cular headings they have been allocated to 8Ctiwties on a basi5 consistent with the LFse of resources. Taxation The charity is exempt from tax on its charilable activities. Fund accountlng Unrestricted funds can be used in accordan￿ with the tharitable objectives at the discrelion of the trustees. Restricted funds can only be used for particular restriL#ed purposes wthin the objects of the charity. Restrictions arise when SpeUr￿ by the dorK)r or when funds are raised for partioJlar restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes lo the financial statements. Hlre purchase and l¢asing commitments Renlals paid under operating leases are charged to the Slatement of Financial Activities on a straight line basis over the of the lease. TRUSTEES, REMUNERATION AND BENEFITS There were no trJstees' remuneration or other benefits for the period ended 31 August 2024. Trustees. expenses There were no tnJstee5' expenses paid for the peri(KJ ended 31 August 2024. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR other creditors 720 Page S nia Artistica Gaudeamus SCIO Notes to the Financial Statements - continued for the Period 23 Au ust 2023 to 31 Au ust 2024 MOVEMENT IN FUNDS Net movement in fvnds At 31.8.24 Unrestricted funds General fvnd 1.294 1,294 TOTAL FUNDS 1,294 1.294 Nel movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General ftjnd 4,881 {3.587) 1.294 TOTAL FUNDS 4.881 (3,587) 1.294 Page 6 Com nia Artistica Ga de mu cio Detailed Statement of Financial Activf(ies for the Period 23 Au ust 2023 to 31 Au ust 2024 INCOMING RESOURCES Voluntary inGorne Donations Grants 2,411 2,470 4,881 Total incomlng resources 4,881 RESOURCES EXPENDED Costs of generating voluntary Income Other operating leases Sundries Logistic 1.628 385 327 2,340 Support costs Other Events oth8r 4 Accounlancy and legal fees 527 720 Total rosources expended 3.587 Net incorne 1,294 This page does not fonn part of the statutory financial statements Page 7