Office of the Scottish **Charity Regulator** ## **APPENDIX 1** **Trustees’ Annual Report for the period** Period start date Period end date Day Month Year Day Month Year From To 14 03 25 31 03 25 ~~SPEER~~ ## **Reference and administration details** ~~aaa~~ > **Charity name** Rogues Gallery **Other names charity is known by Registered charity number SC** 053192 **Charity’s principal address** ## **Postcode** ~~=)~~ ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** |~~a~~|||| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| **1** **APPENDIX 1** ## **Reference and administration details** |**Names of all other charity trustees during the period, if**
**through the financial period)**|**Names of all other charity trustees during the period, if**
**through the financial period)**|**any, (for example, those who resigned part way**| |---|---|---| |**Name**||**Dates acted if not for whole year**| |||| |||| |||| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| |||| ||SCIO constitution|| |||| ||At board meetings|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||Th rnitin' r i th dnmnt f th rt b Th riin f|| ||e ogasaos pupose s e avacee o e as y: (a). e povso o a
public space where people in Glasgow and surrounding area can come to create,
exhibit, volunteer, meet other artists and develop their skills. A safe space to create
art, reduce loneliness and enhance a sense of community. (b) Providing the public
access to art and artists who are exhibiting and creating their work, encouraging an
appreciation for art, its creation, and inspiring people to participate. (c). For the public
benefit, the opening of a civic space for the arts in a Glasgow central retail area,
where shop fronts are closing, and destination experiences are on the rise. (c). For
the public benefit, the opening of a civic space for the arts in a Glasgow central retail
area, where shop fronts are closing, and destination experiences are on the rise.|| ||Th hit id h it i th St Eh Ct i Fb 2025 t|| ||(a) e cary acqure a sop un n e noc enre n eruary a a very
advantageous rate of 10% of monthly turnover, however with the provision that if any
business wanted the unit at full rent, we would be obliged to leave the premises. The
unit included a seating area for artists and the public to meet and converse. (b) The
unit opened in March, exhibiting artists work from the local area. The artists and
volunteers in charge of the unit for the day were painting and creating at easels and
tables, encouraging the public to watch and even participate. (c) The unit is vibrant
and colourful, with curated music, encouraging the public in to view the art and stay
for a while, enjoy the atmosphere, and apppreciate the unusual phenomenon of artists
at their work, in a shop unit that might otherwise be empty.|| **2** **APPENDIX 1** ## **Achievements and performance** **Summary of the main achievements of** First and foremost the acquisition of a premises. The Charity **the charity during the financial period** was founded on the 14th March 2024, and it took 10 months of searching and communicating to find a suitable unit. 4 weeks were spent renovating the premises with trustees and volunteers. Donations were used to fund the renovations. Finally at the beginning of march 2025 the gallery opened to the public. the reception was immediate and positive, including the staff and management at the Enoch centre, who were delighted at the colour and life it brought to the mall. Over the next few months the gallery began to acquire more and more artists exhibiting their work, paying a small rent for wall space and low commission rates on sales. After 3 months the gallery began to break even and show a small surplus. ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|| |---|---| ||No reserves| ||| ||| ||| ||| **3** **APPENDIX 1** ## **Other optional information** ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature(s)** OSCR will accept digital or typed signatures **Full name(s) Position (e.g. Chair)** Chair **Date** 15.11.2025 **4** Enter SC No. below Enter charity name below ## **SC** |||||||||||||||||||||||||**SC**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||**Receipts and**|||||**ts andpayments accounts**||||||||||||||||| ||||||||Period start date|||||||||||Period end date|Period end date||||||| |||**For the period**
**from**|||Day
14|||Month
03|||||Year
2024||**to**|Day
31||Month
Year
03
2025|||||||| ||**Section A Statement of receipts and payments**||||||||||||||||||||||||| |||**Unrestricted**
**funds**|||**Restricted**
**funds**||||||**Expendable**
**endowment**
**funds**|||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**|| |||**to nearest £**|||**to nearest £**|**to nearest £**|||||**to nearest £**|||**to nearest £**||**to nearest £**||||**to nearest £**||||**to nearest £**|| ||**A1 Receipts**||||||||||||||||||||||||| ||Donations|796||||||||||||||||||796||**-**||0|| ||Legacies|||||||||||||||||||||**-**|||| ||Grants|||||||||||||||||||||**-**|||| ||Receipts from fundraisingactivities|||||||||||||||||||||**-**|||| ||Gross tradingreceipts|1869||||||||||||||||||1869||**-**||0|| ||Income from investments other than||||||||||||||||||||||||| ||land and buildings|||||||||||||||||||||**-**|||| ||Rents from land & buildings|||||||||||||||||||||**-**|||| ||Gross receipts from other charitable||||||||||||||||||||||||| ||activities|||||||||||||||||||||**-**|||| |||||||||||||||||||||**-**|**-**|**-**|||| ||**_A1 Sub total_**|2655|**-**||**-**|**-**|**-**|**-**|**-**|||||**-**||**-**|**-**|**-**||2655||**-**||**-**
0|**-**| ||**A2 Receipts from asset &**||||||||||||||||||||||||| ||**investment sales**||||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_**
**-**
**-**
**_Total receipts_**
**-**
**-**
**A3 Payments**
2655
~~——SS~~|||||||||**-**
**-**
||~~5 SS~~|||**-**
**-**
~~SS~~|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
0
2655
~~SS=~~||||||||||| |Expenses for fundraising activities||||||||||||**-**|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Gross trading payments||||||||||||**-**||0|| |Investment management costs||||||||||||**-**|||| |Payments relating directly to charitable
activities|2385||||||||||2385|**-**||0|| |Grants and donations|||||||||||||||| |||||||||||||**-**|||| |Governance costs:|||||||||||||||| |||||||||||||**-**|||| |Audit / independent examination||||||||||||**-**|||| |Preparation of annual accounts||||||||||||**-**|||| |Legal costs||||||||||||**-**|||| |Other|Other||||||||||||||| |||||||||||||**-**|||| ||||||||||||**-**|**-**|||| |**_A3 Sub total_**|2385|**-**||**-**||**-**|||**-**||2385|**-**||**-**
0|**-**| |**A4 Payments relating to asset and**|||||||||||||||| |**investment movements**|||||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_**
**-**
**-**
**-**
**_Total payments_**
**-**
**-**
**-**
**_Net receipts / (payments)_**
**-**
**-**
**-**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**
**-**
**-**
**-**
2385
280
280
~~———==~~|||||||||**-**
**-**
**-**
**-**||2385
280
280|**-**
**-**
**-**
**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**
0
0
~~—~~||| APPENDIX 2 **SC** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**Details**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|0||||**-**
0||0| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**||| |||||||**-**||| |||||||**-**||| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**-**
280|**-**|**-**|**-**|**-**
280||**-**
0| |||-
280|-|-
**Fund to which**|-
**asset belongs**|-
280||-
0| |||||||**Market**
**to n**|**valuation**
**earest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**||**-**|**-**| |||||||**Curren**
**ava**
**to n**|**t value (if**
**ilable)**
**earest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**||**-**|**-**| ||||||**iability relates**|**Amo**
**to n**|**unt due**
**earest £**|**Last year**
**to nearest £**| |||||||||0| |||||||||0| |||||||||| |||||||||| |||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**||**-**|**-**
0| |||||||**Amo**
**(est**
**to n**|**unt due**
**imate)**
**earest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| ||**Signature�**|||**Print Name**|**Total**||**-**|**-**| |||||||||**Date of**
**approval**| |||||||||| |||||||||15.11.2025| |||||||||| **��** _**����������������������������������������������������������**_ 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances 2 December 2007 APPENDIX 2 **SC** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on_ Donations were used to renovate the shop and provide basic _analysis of funds worksheets)_ equipment for running the shop and art supplies. |**C3a Trustee remuneration**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ||||**Total**|**-**
| |||||| ||If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)|||
x| ||**Authority under which paid**|||**£**| |||||| |||||| |||||| |||||| |||||| ## **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **C4b Trustee expenses - details** |**Number of**|**£**| |---|---| |**trustees**|| |**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**|
**Nature of relationship**|**Nature of transaction**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| |||||| |||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes 3 December 2007 APPENDIX 2 **SC** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Bank donations||635|||||**-**||| |Cash donations||161|||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**2 Grants**||**-**
796||**-**|**-**|**-**|**-**||**-**| |||**-**
**Unrestricted**
**to nearest £**
**funds**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**to nearest £**
**period**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |Art sales||1840|||||**-**
1840||0| |Artist wall space rent||25|||||**-**
25||0| |Sales commissions||4|||||**-**
4||0| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**-**
-
**Unrestricted**
**funds**
**to nearest £**
**4 Payments relating directly to charitable activities**
1869||**-**
1869||**-**|**-**|**-**|**-**
1869||**-**
0| |||||-
**Restricted funds**
**to nearest £**|-
**Expendable**
**endowment**
**funds**
**to nearest £**|-
**Permanent**
**endowment**
**funds**
**to nearest £**|-
**Total current**
**period**
**to nearest £**||-
**Total last period**
**to nearest £**| |Artists' payments||1651|||||**-**
1651|



|0| |Public liability insurance||274|||||**-**
274||| |Bank charges||18|||||**-**
18||| |Card payment commission||23|||||**-**
23||| |Renovations||419|||||**-**
419||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**
2385||**-**|**-**|**-**|**-**
2385||**-**
0| |||-||-|-|-|-||-| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1) December 2007 APPENDIX 2 **SC** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |---|---|---|---|---|---|---|---| |Donations||||||**-**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**-**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |**Nature and purpose of funds**|||||||| ||||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2) December 2007 APPENDIX 2 **SC** ## **Additional analysis (3)** |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| 2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3) December 2007 ## **APPENDIX 3** ||**Independent examiner’s report on the accounts**
**V2**| |---|---| |**Report to the**
**trustees/members of**|**Report to the**
Charity name
Rogues Gallery| |**Registered charity**
**number**|**Registered charity**
**SC**
053192| |**On the accounts of the**|**On the accounts of the**
Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year
~~|~~| ||**to**
14
03
2024
31
03
2025| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|**Respective**
**responsibilities of**
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and 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**
**examiner’s statement**|**Basis of independent**
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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, I do| ||not express an audit opinion on the viewgiven bythe accounts.| |**Independent examiner’s**|**Independent examiner’s**
In the course of my examination, no matter has come to my attention| |**statement**|| ||1. The records have been kept in a professional manner| ||2. They have adhered to their mission statement and core objectives| |**Name:**
**Relevant professional**
a||**Date:**
**Relevant professional**
24TH NOVEMBER 2025
|| |**qualification(s) or body**|**qualification(s) or body**| |**(if any):**|| |**Address:**|| *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. ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose**