2025-03-31-accounts

THE INVERNESS DARKROOM YEAR ENDED 31 MARCH 2025

THE INVERNESS DARKROOM TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2025 The trustees have pleasure in presenting their report and the unaudited finanaal statements forthe year ended 31 March 2025 Reglstered Charlty Name: The Invemess Darkroom Charity Registratlon Number: SC053487 The Trustees= The trustees who served the charity during the year were as follows: Contart Address: clo WASPS Inverness Creative Academy Midmills Bulldlng Stephens Street Inverness IV2 3JP Independent Examiner: Munro Accounting Services Limited Fouracres Northfield Invergordon Ross- Shire IV18 OLN Bankers: Santander Bank

THE INVERNESS DARKROOM TRUSTEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2025

Trustee recruitment and appointment:

Trustees are appointed or reappointed by the charity at our annual general meeting.

Type of governing document:

Constitution

Charitable purposes:

The purposes of the charity are advancement of education, the advancement of the arts, heritage, culture or science.

Summary of the main activities & achievements in relation ot these objects:

The Organisation’s Purposes

1. To provide an open access darkroom to local area residents and visitors

• Bookings by members of the Inverness Darkroom have been steadily increasing:

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• The organisation strives to ensure membership is affordable and currently basic processing chemistry is included in the annual membership fee.

• The Inverness Darkroom membership stood at 55 members by the end of 31 March 2025.

• Thursday evening confidence boosting sessions (funded by the Inverness Common Good Fund) have played a significant role in boosting use of the facility.

• Community building with Working Across the Generations, Photowalks Reeling Glen - 25 August 2024

2. To promote photography as an art form in the Highlands of Scotland

• The Inverness Darkroom published a zine to showcase members' work, working with a local printer: The Isle of Riso. We plan to make this an annual

publication. The zine has been distributed to members and is in the collection of the Highland Zine Bothy. The Inverness Darkroom participated in the UHI Psychology - Highland wheeled sports association project: Highland Board Brain, hosting photo sessions, cyanotype processing and riso printing workshops with young people connected to the Hilton Skate Park in Inverness Inverness Creative Academy 5th Anniversary Exhibition with work that included nine members. 11 October- 11 November 2024. 3. To pmvlde an Independent teachlng centre for photography The Inverness Darkroom ran 11 hands-on workshops attended by 25 non-members be￿een July 9 2024 and 31 March 2025.. The Inverness Darkroom is curating a photography library from book donations by members and members of the public, that members can borrow from.

4. To provide accessible workshops in creative strategies and technical skills

• The 11 workshops covered basic black and white processes, as well as alternative processes such as pinhole and cyanotype; and basic digital camera skills.

• The Inverness Darkroom runs a regular weekly, supervised evening session where members of any level of darkroom skill are welcome to brush up on techniques or to get feedback on photographs and prints.

• The Thursday evening confidence boosting sessions (funded by the Inverness Common Good Fund) were well attended. Autumn 2024.

• Hilton Skate Park Project.

5. To explore the creative possibilities of chemical and digital photography

• This is being achieved through:

• The Zine project

• Access to digital scanners in the facility

• Tuesdays Evening sessions

• Specialist workshops and library collection

• Exhibitions of members work

THE INVERNESS DARKROOM TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2025 Trnstee's remuneratlon and expense&' Durfngtheyear s re￿IVed relrnbursement cl expenses of £552AI As a result of the 5urplu5 of £3558.71 , the charftyhas unrestrltted f￿d5 of £10,462.SSat the year end. Theflnanclalposltlon of the CharftyrernalnsstsblewlthsufflcFentfunds to w)hold theobkctfvesfty the forthcomltyAnandaly@ar. Approved bythetrusteesand slgned cffi thelrbehalf ty: Date:

THE INVERNESS DARKROOM STATEMENT OF RECEIPTS AND PAYMENTS PERIOD ENDING 31 MARCH 2025 2025 RECEIPTS Donatlons Grants External Events Income Workshop Income Membership Other charitable artivities T•XJl Re￿Ipts £327.65 £2.Lll).00 £1o10.c¥) £2365.52 £5,206.CO £o.c £11709.17 PAYMEIITS Payments for Charknble Aciivities: Purchase of Materials Rent Repairs and Renewals Prlnung Postsge and siètlonery Travel and Subslstence Telephone Fees forwtsrkshop bookin&s Bank fees Governance Costs: Accountancy Fees Total Paymentsfor Omdtable P&U¥lfles £557.56 £6.993.12 £O.(YJ £22.84 £327.76 £3.78 £245.40 P￿fflents relatlni to and In¥eskntht Purtha5e of Fixed Assets £0. Total Payments £8,ISOA6 IDeficltllSurnlus tor the year £3558.71 All fttnds are unrestrlcteé The notes on form an integral part of these accounts.

THE INVERNESS DARKROOM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 l ACCO￿ttIng Pollues Acwwffln8¢onvention and pollrle5 The accounts have been prepared on the Receipts and Paymènts basis in accordance wtth the Charltse5 and Trustee Invesb))ent I Scotland) Art 2tsJ5 and the Charitiès A¢¢ourits (S￿￿3nd) Regulalktns 2(N)6 las amended). Taxatlon The Inverne￿ Darkroom is a reglstered charlty and Is therefore exempt from TayAtlon. Lewles and Donatlons Le8acies and donations arè Included In the flnanclal 5tstements when recelved. 2 Cash •t ￿nk and In hand 2025 Santsnder Bank Paypal 10247 216 10463 3 Genwal ￿nd At g Juty 2024 Net movement for the year 3559 A5 at 31 March 2025 10463 4 Related p*tytrnnsartlons During the year eceived relmbursement of expenses of £552.41. mainly forthe purchase of materials. has been rcceiving the donatFon5 from the Tuesday night club in cash and transferring the money acros to the bank account from hls personal account 2 amounts of cash ticket sale5 £45 and £85.th1 and l amc¥Jnt of membership fee £120(20.03.20251 were recefved cash and transferred from ank 3ccount to the tharlty bank account

Receipts Distribution Membership fees Q5,206.00 (44.5°A) [￿nationS £327.65 {2.8°A} Cfants E2,000.00 (17.1°A) External Events £1,810.00 Q15.5°k) Workshop incorne 2,365.52120.2"A)

Payments for Charitable Activities Distribution K>spitality f or clean-up volunteers W￿rkshoP booking fees Event 2,84 (0.3%) rite £327.76 (4.0%) b2nk fees £3.78 (0.0%) Accountant £245.40 (3.0%) Purchase of Materials £557.56 (6.8%) Rent £6,993.12 (85.8%)

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The Inverness Darkroom Approx value of
Asset Inventory as of July donations
9 2024
Enlarging Equipment £2,830.00
Cameras £1,200.00
Processing Equipment £2,775.00
Digital Equipment £500.00
Furniture £190.00
Miscellaneous £381.00
TOTAL ASSET VALUE £7,876.00
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THE INVERNESS DARKROOM STATEMENT OF BALANCES 31 MARCH 2025 Note 2025 B•nk •nd Cash In hand Opening Balances SurpluslDefidt forthe year £6,903.84 £10462.55 General Funds £10462.55 EIO,462.55 Enlar8ln8 Equipmert Cameras Pr￿SSIng Equlpment Dl8ltal EqUIp￿nt Fumff¢ure MiscelLITrous Total &timated Value E2,830.Q) £1,2W. £2,775.Q) E5W.OJ £190.(kl É381.¢>J £7,876 The Inveness Darkroorn has the above equlpment and furniture as fixed assets that We￿ donated so the fdlues above a￿ market value. estimated by the Trustees. The equipment wasacquired pre re8iStration of the charity. All fvnds are unresirtaed. The notes on forn) an inte8ral part ol these acttjun Approved bytheTrustees and slgned ffi thelr behalf by: Dats..

Independent Examinerf5 Report on the Accounts of The Inverness Darkroom Report to the Trustees of The Inverness Darkroom, Registered charity Number SC053487 on the Accounts of the charity for the period ended 31 March 2025. Respertlve responslbllltles of Trustees and Examlner The chariws Trustees are responsible for the preparation of the Accounts in accordance with the terrns of the Charities and Trustee Investment (Scotlandl Act and the Charities Accounts (Scotland) Regulations 2(K16. The charity trustees consider that the audit reqU1￿ment of Regulation 10{11{d) of the Accounts Regulations does not apply. It is my responsibility to examine the Account5 as required under Section 44(1) Ic) of the Act and to state whether particular matters have come to my attention. Basls of Independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl 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 iterns or disclosures in the Accounts and seeks explanations from the Trustees Con￿rning any such matters. The procedures undertaken do not provide all of the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the Accounts. Independent Examinerfs Ststement In the course of my examlnation, no matter has come to my attention: l. Which gives me reasonable cause to believe that in any material respect the requirements: To keep accountin8 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 cornply 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. The matter that has to come to my attention is regarding related party transactions, cash that is being banked by a trustee and then transferred to the charity bank account, in respect of donations, ticket sales and membership fees. My

recommendation is that all cash, without deduction is banked directly into the charity bank account.