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REGISTERED COMPANY NUMBER: SC227535 (Scotland)
REGISTERED CHARITY NUMBER: SC032826














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2024

for

Communicado Productions Limited

Communicado Productions Limited






Contents of the Financial Statements
for the Year Ended 31 January 2024




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 9

Communicado Productions Limited (Registered number: SC227535)

Report of the Trustees
for the Year Ended 31 January 2024


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 January 2024. 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
Our purpose, as recorded in our Memorandum and Articles of Association, is to advance public education by the encouragement of the performing arts including, without limiting the foregoing, the arts of drama, ballet, dance, mime, music and opera.

Significant activities
Over the past year there have been several projects in preparation for co-productions next year

These include a production of Great Expectations at the Tron theatre which the artistic director was involved in. Plus a number of development workshops:

A musical about the life of Stanley Baxter at Dundee Rep

A play by Martin Green hosted by the National Theatre of Scotland about brass band and the mining industry in Scotland

In addition rehearsals and development took place on Deiseil, a dance theatre piece about Scottish and, in particular, Gaelic culture

The artistic director is continuing to develop the scripts for the adaptation of Skallagrig (now with working title Coding for Beginners), and Dominie, his play about his own experiences as a teacher in the seventies interlinked with the story of the writer and educator R.F. Mackenzie

Public benefit
The charity continues to plan to undertake projects within the performing arts to further the public benefit.

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.

Recruitment and appointment of new trustees
All of the trustees are appointed or reappointed by the members at the annual general meeting, held in November each year.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC227535 (Scotland)

Registered Charity number
SC032826


Communicado Productions Limited (Registered number: SC227535)

Report of the Trustees
for the Year Ended 31 January 2024

Registered office
The Old School House
Newlandrig
Gorebridge
Midlothian
EH23 4NS

Trustees
Ms J A Edgar
D S Johnston
T Pake
G A Mulgrew

Independent Examiner
Bryan James Thomson Wood FCCA
Accountants Plus
Chartered Certified Accountants
Unit 1 Cadzow Park
82 Muir Street
Hamilton
ML3 6BJ

Approved by order of the board of trustees on 31 October 2024 and signed on its behalf by:





G A Mulgrew - Trustee

Independent Examiner's Report to the Trustees of
Communicado Productions Limited

I report on the accounts for the year ended 31 January 2024 set out on pages four to nine.

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.








Bryan James Thomson Wood FCCA
The Association of Chartered Certified Accountants

Accountants Plus
Chartered Certified Accountants
Unit 1 Cadzow Park
82 Muir Street
Hamilton
ML3 6BJ

31 October 2024

Communicado Productions Limited

Statement of Financial Activities
for the Year Ended 31 January 2024

31.1.24 31.1.23
Unrestricted Total
fund funds
Notes £    £   

EXPENDITURE ON


Other 360 -

NET INCOME/(EXPENDITURE) (360 ) -


RECONCILIATION OF FUNDS
Total funds brought forward (2,637 ) (2,637 )

TOTAL FUNDS CARRIED FORWARD (2,997 ) (2,637 )

Communicado Productions Limited (Registered number: SC227535)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 5 360 -
Cash at bank 13,670 13,670
14,030 13,670

CREDITORS
Amounts falling due within one year 6 (17,027 ) (16,307 )

NET CURRENT ASSETS/(LIABILITIES) (2,997 ) (2,637 )

TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,997

)

(2,637

)

NET ASSETS/(LIABILITIES) (2,997 ) (2,637 )
FUNDS 7
Unrestricted funds (2,997 ) (2,637 )
TOTAL FUNDS (2,997 ) (2,637 )

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.


Communicado Productions Limited (Registered number: SC227535)

Balance Sheet - continued
31 January 2024

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 31 October 2024 and were signed on its behalf by:





G A Mulgrew - Trustee

Communicado Productions Limited

Notes to the Financial Statements
for the Year Ended 31 January 2024

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.

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.

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.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2024 nor for the year ended 31 January 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2024 nor for the year ended 31 January 2023.



Communicado Productions Limited

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. STAFF COSTS

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

31.1.24 31.1.23
Employees 4 4

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

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   

NET INCOME -


RECONCILIATION OF FUNDS
Total funds brought forward (2,637 )

TOTAL FUNDS CARRIED
FORWARD

(2,637

)

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Prepayments 360 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other creditors 17,027 16,307

7. MOVEMENT IN FUNDS
Net
movement At
At 1.2.23 in funds 31.1.24
£    £    £   
Unrestricted funds
General fund (2,637 ) (360 ) (2,997 )

TOTAL FUNDS (2,637 ) (360 ) (2,997 )

Communicado Productions Limited

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund - (360 ) (360 )

TOTAL FUNDS - (360 ) (360 )


8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2024.