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REGISTERED COMPANY NUMBER: SC345346 (Scotland)
REGISTERED CHARITY NUMBER: SC041525














REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

Drumchapel Arts Workshop

Drumchapel Arts Workshop






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

Drumchapel Arts Workshop (Registered number: SC345346)

REPORT OF THE TRUSTEES
For The Year Ended 31 March 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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
Objectives and aims
The objective of Drumchapel Arts Workshop is to provide a work base and an environment in which people can come together to learn, enhance and pass on artistic skills, on an educational basis. To further their aims the group may put on events, stage exhibitions and publish information, raise funds and undertake any other lawful activities relevant to the aims of the organisation.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year 2022/2023 we ran classes in mosaic, fused glass, stained glass, painting, and drawing. These classes are taught by our experienced tutors. We also ran drop-in sessions in all these disciplines. In addition to these activities, we provided community work in a local primary school and in St. Marks Church and continue to receive referrals through the local health centre and mental health groups.

Our mosaic group led a very successful project with everyone involved in making mosaics depicting the flora and fauna of Drumchapel and some of its famous sites. The resulting artworks have been donated to the local library, health centre, sports centre, the Hunterian Museum and 2 local churches.

There were personnel changes during the year with a key member of the Trustees stepping down in October due to ill health, and the loss of our Administrator/ Workshop Manager in December after 18 years of loyal service. We have not replaced this role formally but have continued to operate with the enthusiastic support of our Trustees and Volunteers who have kept DRAW busy and thriving with 1,356 people benefiting from our classes and drop-in sessions during the year. (2022-1,080 participants)

The Trustees have also used this time to collect feedback and to review the needs and wants of our service users and to plan for future activities. We have identified areas of interest and are building waiting lists for desired classes.

FINANCIAL REVIEW
Principal funding sources
We received £20,000 in the current year from the Glasgow Community Fund. This agreement came to an end on 31 March 2023. For the year 2023/2024, we have applied to the Scottish Arts Council and are awaiting confirmation of that application alongside actively sourcing other grant income. Once funding is secure, we will be able to launch our planned expansion of the classes we are able to offer as identified in our strategic review.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC345346 (Scotland)

Registered Charity number
SC041525

Registered office
39 Linkwood Crescent
Drumchapel
Glasgow
G15 7EP

Drumchapel Arts Workshop (Registered number: SC345346)

REPORT OF THE TRUSTEES
For The Year Ended 31 March 2023

Trustees
Mrs G M Ross
Mrs S Hale
Ms L Norris

Company Secretary
Miss M F MacDonald

Independent Examiner
Burgoyne Carey
Chartered Accountants
Pavilion 2
3 Dava Street
Broomloan Road
Glasgow
G51 2JA

Approved by order of the board of trustees on 27 September 2023 and signed on its behalf by:





Mrs G M Ross - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
DRUMCHAPEL ARTS WORKSHOP

I report on the accounts for the year ended 31 March 2023 set out on pages four to twelve.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) 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 items or disclosures in the accounts, and seeking explanations from you as 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 view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- 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 to comply with Regulation 8 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.








Vincent Burgoyne
The Institute of Chartered Accountants of Scotland

Burgoyne Carey
Chartered Accountants
Pavilion 2
3 Dava Street
Broomloan Road
Glasgow
G51 2JA

27 September 2023

Drumchapel Arts Workshop

STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 250 20,000 20,250 20,000

Other trading activities 3 9,390 - 9,390 8,140
Total 9,640 20,000 29,640 28,140

EXPENDITURE ON
Raising funds - - - 9,318

Charitable activities
Social Inclusion 4,118 20,007 24,125 24,973

Other - - - 1,866
Total 4,118 20,007 24,125 36,157

NET INCOME/(EXPENDITURE) 5,522 (7 ) 5,515 (8,017 )
Transfers between funds 12 (1,629 ) 1,629 - -
Net movement in funds 3,893 1,622 5,515 (8,017 )

RECONCILIATION OF FUNDS
Total funds brought forward 543 8 551 8,568

TOTAL FUNDS CARRIED FORWARD 4,436 1,630 6,066 551

Drumchapel Arts Workshop (Registered number: SC345346)

BALANCE SHEET
31 March 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 - 228 228 420

CURRENT ASSETS
Debtors 9 - 1,444 1,444 5,291
Cash at bank and in hand 5,436 943 6,379 1,906
5,436 2,387 7,823 7,197

CREDITORS
Amounts falling due within one year 10 (1,000 ) (985 ) (1,985 ) (7,066 )

NET CURRENT ASSETS 4,436 1,402 5,838 131

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,436

1,630

6,066

551

NET ASSETS/(LIABILITIES) 4,436 1,630 6,066 551
FUNDS 12
Unrestricted funds 4,436 543
Restricted funds 1,630 8
TOTAL FUNDS 6,066 551

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Drumchapel Arts Workshop (Registered number: SC345346)

BALANCE SHEET - continued
31 March 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 27 September 2023 and were signed on its behalf by:





G M Ross - Trustee

Drumchapel Arts Workshop

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Computer equipment - 25% on cost

TAXATION
The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.


Drumchapel Arts Workshop

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

2. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations 250 -
Grants 20,000 20,000
20,250 20,000

Grants Receivable
2023 2022
Glasgow City Council 20,000 20,000

3. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events 9,390 8,140

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 192 193
Other operating leases 3,583 3,600

5. TRUSTEES' REMUNERATION AND BENEFITS

Trustee G Ross was paid £621 for services provided.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
Administration 1 1

No employees received emoluments in excess of £60,000.


Drumchapel Arts Workshop

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies - 20,000 20,000

Other trading activities 8,140 - 8,140
Total 8,140 20,000 28,140

EXPENDITURE ON
Raising funds 3,662 5,656 9,318

Charitable activities
Social Inclusion 1,239 23,734 24,973

Other 1,866 - 1,866
Total 6,767 29,390 36,157

NET INCOME/(EXPENDITURE) 1,373 (9,390 ) (8,017 )


RECONCILIATION OF FUNDS
Total funds brought forward (831 ) 9,399 8,568

TOTAL FUNDS CARRIED FORWARD 542 9 551

8. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2022 and 31 March 2023 771 7,226 7,997
DEPRECIATION
At 1 April 2022 351 7,226 7,577
Charge for year 192 - 192
At 31 March 2023 543 7,226 7,769
NET BOOK VALUE
At 31 March 2023 228 - 228
At 31 March 2022 420 - 420


Drumchapel Arts Workshop

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 950
Prepayments and accrued income 1,444 4,341
1,444 5,291

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 11) 43 1,440
Trade creditors 679 2,850
Accrued expenses 1,263 2,776
1,985 7,066

11. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year on demand:
Bank overdrafts 43 1,440

12. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 543 5,522 (1,629 ) 4,436

Restricted funds
Restricted Fund 8 (7 ) 1,629 1,630

TOTAL FUNDS 551 5,515 - 6,066

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 9,640 (4,118 ) 5,522

Restricted funds
Restricted Fund 20,000 (20,007 ) (7 )

TOTAL FUNDS 29,640 (24,125 ) 5,515

Drumchapel Arts Workshop

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

12. MOVEMENT IN FUNDS - continued


Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£    £    £   
Unrestricted funds
General fund (831 ) 1,374 543

Restricted funds
Restricted Fund 9,399 (9,391 ) 8

TOTAL FUNDS 8,568 (8,017 ) 551

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 8,140 (6,766 ) 1,374

Restricted funds
Restricted Fund 20,000 (29,391 ) (9,391 )

TOTAL FUNDS 28,140 (36,157 ) (8,017 )

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.21 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund (831 ) 6,896 (1,629 ) 4,436

Restricted funds
Restricted Fund 9,399 (9,398 ) 1,629 1,630

TOTAL FUNDS 8,568 (2,502 ) - 6,066

Drumchapel Arts Workshop

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 17,780 (10,884 ) 6,896

Restricted funds
Restricted Fund 40,000 (49,398 ) (9,398 )

TOTAL FUNDS 57,780 (60,282 ) (2,502 )

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.