Charity registration number SC024900 (Scotland)
Company registration number SC166162 (Scotland)
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees report
1 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 14
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
K L Palmer
G J Orr
N S Hood (Chairperson)
E I Waine
Charity number (Scotland)
SC024900
Company number
SC166162
Registered office and principal address
4th Floor
Trongate 103
Glasgow
United Kingdom
G1 5HD
Independent examiner
John S Anderson CA
French Duncan LLP trading as AAB
133 Finnieston Street
Glasgow
G3 8HB
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2023
- 1 -

The Trustees present their report and financial statements for the year ended 30 June 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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) (second edition - October 2019) (effective 1 January 2019).

Objectives and activities

 

POLICIES AND OBJECTIVES

 

The principal objective of the charity is to promote and advance education by the encouragement of the Arts.

 

This principal objective is met by the membership working together as a community to provide affordable studio spaces and to also provide a public forum for critical exchange through the exhibition space known as Glasgow Project Room which serves both local and global practioners.

Achievements and performance

 

REVIEW OF ACTIVITIES

 

Glasgow Project Room Report

 

Committee members are currently:

Steven Grainger

Pearl Kinnear

Clare Stephenson

Shireen Taylor

Fraser Whiting

Michael Clarence - who is currently undertaking a yearlong residency in Brighton but will be very welcome back to the committee on his return

 

Since our last update at the AGM of 2022, our annual programme began with the GPR Graduate Residency (which I will go into more detail of shortly) then resumed after the summer with an exhibition by studio member Michael Clarence, followed by shows by Aphra Pilkington, Kate V Robertson, Leslie Deere, Sean Patrick Campbell and Morwenna Grace Kearsley.

 

Our members’ show ‘Acid Free’ was loosely print - themed in response to an invitation to be part of Glasgow Print Studio’s 50th anniversary celebrations. We were glad to be able to make connections across T103 and will look for additional opportunities to build on these connections in the future.

2023 kicked off with an exhibition by Alkmini Gkousiari, Isobel O’Donovan and Rosie Trevill. Due to a last-minute artist cancellation in February, we offered the space out to the membership for their use. In this slot, Rob Churm launched Issue three of his publication ‘The Floating Bridge’ with Marcy Duff. March saw recent MLitt graduates Lorraine Hamilton and Filip Velkovski, and in April the exhibition by GPR Graduate residents Fraser, Spencer and Jenny.

 

Finally, in May we had an exhibition by the Kitchen Collective, a group of artists involved in In Cahootz – an arts project that supports people affected by addiction.

 

As mentioned above, the GPR Graduate Residency commenced in early July as planned and consisted of one graduating artist from each department at Glasgow School of Art based on their degree show and future plans to maintain a practice in Glasgow after graduation. The artists selected were Spencer Dent, Quingyang Jenny Cui and Fraser Whiting.

GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 2 -

By combining some funds donated to GPR by Karla Black a number of years ago with a small pot of money provided by ‘The Friends of Glasgow School of Art’ we were very pleased to be able to offer £400 (£300 from Karla Black’s donation and £100 from FoGSA) to each of the exhibiting artist along with use of the space for seven weeks. Based on feedback gathered from the participants, the residency was successful in a range of ways;

 

 

Reflecting on our own planning processes, we recognised that the finances provided didn’t meet SAU guidelines and didn’t provide a wider package of support, but we aimed to address this in advance of the next iteration of the residency. Unfortunately, for a variety of reasons (mostly non-GPR commitments) we didn’t quite make the deadline for funding this year, but hope to remedy this in advance of next year. We also hope to open the residency to applicants from across Scotland who have (or hope to have) a connection to Glasgow.

 

Overall things are going well. Our social media presence and following is significantly larger than it has ever been, and attendance at shows and opening nights in-person has increased substantially. Our last open call for proposals saw one of largest responses that any of the current committee have seen, and was across the board of extremely high quality.

 

The last thing we wanted to include was a massive vote of thanks to Teri who has been an invaluable addition to the organisation. We really appreciate everything you are doing.

 

Studio Accounts Report

Penny Sharp stepped away from administrative tasks for the organisation, and GIS welcomed Teri Bartolo as the replacement Head of Operations in November 2022. The Board of Directors has worked closely with Teri to assist with the transition into the role.

 

Penny Sharp and Innes Smith continued to liaise with fellow tenant organisations within Trongate 103 during 2022 and 2023 regarding the ongoing issues with the landlord, City Property.

The scheduled Feasibility Study with Community Enterprise in Scotland (CEIS) commenced on June 7, 2023, with the initial interview. Attendees: Helen Moreland (CEIS), Penny Sharp (GIS), Teri Bartolo (GIS) and Shireen Taylor (GIS). Following the initial interview, three short-life working groups are scheduled with the Trongate Forum representatives and CEIS.

 

22nd of June 2023, First Session of T103 Short-Life Working Group (1/3); Those Present: Tommy Docherty, Helen Moreland, and Claire McLaughlin from CEIS; Representatives from all tenant organisations (except Transmission); Amanda Catto and Lottie Thorne from Creative Scotland; Paul Stallan from Stallan Brand Architects; Audrey Carlin (CEO) from WASPS and GIS; Innes Smith (Ex-Trustee) in person; Penny Sharp (Trustee) online.

 

Further short-life working group dates TBC by CEIS.

 

Penny Sharp and Innes Smith, stated their intention to resign as trustees at the conclusion of the feasibility study.

GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 3 -

GIS, in solidarity with all other tenant organisations, decided collectively to withhold paying any extra fees, rent increases, or service charge increases to the landlord, City Property, until the conclusion of the feasibility study, with the hope of finding options to drastically curb the projected increase or reduce it to an affordable level.

Despite the 6 month cross-over of service fees for the training of the new head of operations, the organisation has just managed to maintain a surplus of funds covering two years of running costs at current levels.

Our financial year ended with the organisation still in a sound position. There is an anticipated change coming with the future outcome of the feasibility study.

The directors would like to thank all members who contributed to the running of the studio and the continued contributions of our committee groups.

Financial review

 

KEY FINANCIAL PERFORMANCE INDICATORS

 

Per the statement of financial activities on page 6, the charity reported a deficit of £2,058 (2022: Surplus of £9,843). At the balance sheet date, the charity had total reserves of £113,459 (2022 - £115,517).

 

RESERVES POLICY

 

It previously was the policy of the charity to maintain reserves at a level to provide sufficient funds to cover at least one year's running costs of the charity. The trustees considered that in the event of a significant drop in funding, this will enable them to continue the company’s current activities while consideration is given to ways in which additional funds may be raised, however, given the continued pressure from City Property to try and significantly raise rent and service charges, the trustees have raised the reserves to cover at least two years running costs of the charity. The trustees are satisfied that they can continue to work towards meeting this new target. At the year end, free reserves amounted to £113,459 (2022 - £115,517).

 

GOING CONCERN

 

After making appropriate enquiries, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details are given in the accounting policy 1.2.

 

RISK MANAGEMENT

 

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

 

FUTURE DEVELOPMENTS

 

The trustees are aware that the landlord may implement significant rises in Service Charges and Rent once the pandemic is over and, in that respect, have an ongoing investigation into whether moving to different premises in the future would be a more sustainable option. The trustees intend to continue the current operations as long as there are artists requiring workspaces and the rented premises remain at an affordable and sustainable level.

GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 4 -
Structure, governance and management

 

CONSTITUTION

 

The charity, which is a registered charity in Scotland (SC024900), is a charitable company limited by guarantee and was set up by a Trust deed.

 

The principal objective of the charity is as stated on page 1.

TRUSTEES

 

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

I I C Smith
(Resigned 8 June 2023)
K L Palmer
P J Sharp (Treasurer)
(Resigned 14 February 2024)
G I Duthie
(Resigned 30 June 2023)
L M B Phalen
(Resigned 26 April 2023)
G J Orr
Y Cho
(Resigned 15 January 2024)
N S Hood (Chairperson)
K Pope
(Resigned 15 August 2022)
E I Waine
S Taylor
(Appointed 26 April 2023 & Resigned 8 November 2023)

 

METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

 

The management of the charity is the responsibility of the Trustees who are elected at the Annual General Meeting.

 

POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

 

Before a new board member attends their first board meeting, a serving board member advises them of their role, their responsibilities as board member and, the structure and aims of the charity.

 

ORGANISATIONAL STRUCTURE AND DECISION MAKING

 

Governance and strategic decision making is the responsibility of the board. The project administrator reports regularly to the board on the operational matters.

GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 5 -
Statement of Trustees responsibilities

The Trustees, who are also the directors of Glasgow Independent Studio for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the Trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees report was approved by the Board of Trustees.

N S Hood (Chairperson)
Trustee
Dated: 4 March 2024
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GLASGOW INDEPENDENT STUDIO
- 6 -

I report on the financial statements of the charity for the year ended 30 June 2023, which are set out on pages 7 to 14.

Respective responsibilities of Trustees and examiner

 

The charity’s Trustees, who are also the directors of Glasgow Independent Studio for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations (as amended) does not apply. It is my responsibility to examine the financial statements 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

 

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 view given by the financial statements.

Independent examiner's statement

 

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended); and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended);

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

John Anderson CA
French Duncan LLP trading as AAB
133 Finnieston Street
Glasgow
G3 8HB
Dated: 4 March 2024
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2023
- 7 -
Unrestricted
Unrestricted
funds
funds
2023
2022
Notes
£
£
Income from:
Donations and legacies
2
1,044
-
Charitable activities
3
50,835
53,574
Total income
51,879
53,574
Expenditure on:
Charitable activities
4
53,937
43,731
Net (expenditure)/income for the year/
Net movement in funds
(2,058)
9,843
Fund balances at 1 July 2022
115,517
105,674
Fund balances at 30 June 2023
113,459
115,517

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT
30 JUNE 2023
30 June 2023
- 8 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
8
2,460
2,909
Current assets
Debtors
9
3,058
4,667
Cash at bank and in hand
112,089
110,854
115,147
115,521
Creditors: amounts falling due within one year
10
(4,148)
(2,913)
Net current assets
110,999
112,608
Total assets less current liabilities
113,459
115,517
Income funds
Unrestricted funds
113,459
115,517
113,459
115,517

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 4 March 2024
N S Hood (Chairperson)
Trustee
Company registration number SC166162
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
- 9 -
1
Accounting policies
Charity information

Glasgow Independent Studio is a private company limited by guarantee incorporated in Scotland. The registered office is 103 Trongate, Fourth Floor, Glasgow, G1 5HD

1.1
Accounting convention

The financial statements have been prepared in accordance with the company's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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) (second edition - October 2019) (effective 1 January 2019).

 

Glasgow Independent Studio meets the definition of a public benefit entity under FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have reviewed the future funding and activities of the charity. The directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

1.4
Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

1.5
Resources expended

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities, the charity is not registered for VAT and accordingly expenditure is shown gross.

 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

 

Support costs are those costs incurred directly in support of expenditure on the objects of the Charity. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
1
Accounting policies
(Continued)
- 10 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
- 15% Reducing balance
Fixtures and fittings
- 15% Reducing balance
Computers
- 35% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2
Donations and legacies
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Donations and gifts
1,044
-
3
Charitable activities
2023
2022
£
£

Studio rents

50,835
53,574
Analysis by fund
Unrestricted funds
50,835
53,574
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 11 -
4
Charitable activities
2023
2022
£
£

Rent and rates

19,728
19,728

Insurance

386
376

Heat and light

3,495
2,926

Repairs and maintenance

2,025
1,881

Advertising

204
178

Stationery and postage

99
79

Telephone

675
669

Sundry expenses

1,195
613

Administration fees

14,875
14,000

Depreciation

449
535

Graduate residency programme

1,080
-

Training costs

7,848
-
52,059
40,985
Share of support costs (see note 5)
-
1,000
Share of governance costs (see note 5)
1,878
1,746
53,937
43,731
5
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£

Legal fees

-
-
-
1,000
-
1,000

Accountancy fees

-
1,878
1,878
-
1,746
1,746
-
1,878
1,878
1,000
1,746
2,746
Analysed between
Charitable activities
-
1,878
1,878
1,000
1,746
2,746
6
Trustees

P Sharp, who is trustee, is the former bookkeeper for Glasgow Independent Studio. Administration fees of £7,117 (2022: £14,000) were paid. P Sharp, also received £7,140 to train the replacement head of operations during the year.

 

None of the Trustees (or any persons connected with them) received any benefits or expenses from the charity during the year.

GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 12 -
7
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Total
1
1
There were no employees whose annual remuneration was more than £60,000.
8
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 July 2022
5,713
22,855
7,735
36,303
At 30 June 2023
5,713
22,855
7,735
36,303
Depreciation and impairment
At 1 July 2022
5,221
20,506
7,667
33,394
Depreciation charged in the year
74
352
23
449
At 30 June 2023
5,295
20,858
7,690
33,843
Carrying amount
At 30 June 2023
418
1,997
45
2,460
At 30 June 2022
492
2,349
68
2,909
9
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
1,106
2,631
Prepayments and accrued income
1,952
2,036
3,058
4,667
10
Creditors: amounts falling due within one year
2023
2022
£
£
Other creditors
260
-
Accruals and deferred income
3,888
2,913
4,148
2,913
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 13 -
11
Unrestricted funds

The income funds of the charity include unrestricted funds comprising of the following unexpended balances:

Movement in funds
Movement in funds
Balance at
1 July 2021

Incoming resources

Resources expended

Balance at
1 July 2022

Incoming resources

Resources expended

Balance at
30 June 2023
£
£
£
£
£
£
£
General funds
105,674
53,574
(43,731)
115,517
51,879
(53,937)
113,459
GLASGOW INDEPENDENT STUDIO
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 14 -
12
Analysis of net assets between funds

Unrestricted funds

Unrestricted funds

2023
2022
£
£
Fund balances at 30 June 2023 are represented by:
Tangible assets
2,460
2,909
Current assets/(liabilities)
110,999
112,608
113,459
115,517
13
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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