The Arran Theatre And Arts Trust - Charities report

REGISTERED COMPANY NUMBER: SC119255 (Scotland)

REGISTERED CHARITY NUMBER: SC006027

THE ARRAN THEATRE AND ARTS TRUST

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9

to

12

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 2025. 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 Arran Theatre And Arts Trust has been in existence since 1989. Its aims, in partnership with other organisations on the island, are to foster the visual, literary and performing arts on Arran, to further opportunities for professionals in the arts, create experiences which raise skills and awareness and improve access at community level, develop opportunities for young people and encourage new work both on Arran and beyond through the annual McLellan Poetry Award and the McLellan Arts Festival.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Arran Theatre and Arts Trust had another busy and successful year. Our Arts Co-ordinator, Eoghann MacColl, was given a further year's funding in order to complete the projects which he has been instrumental in starting, including the Drumadoon Archaeological project which will establish a residency on the island. By the end of his service, Eoghann had continued to make an impact on the organisation in his building up of contacts on and off island as well as taking us forward in planning strategies in order to widen the scope of ATAT and its partners. He has certainly helped ATAT on its journey towards becoming more professional.

Another very successful Arts Open Day was held in Brodick Hall on 18th January 2025 to promote all arts organisations on the island and attract new people.

Pleased to report that work has been done to improve governance of the organisation, thanks to Sheridan Walden of ACVS and a Touring Network Group has been established which means that much of Eoghann's plan for ATAT has been achieved. The one remaining major task for 2025 (and beyond) should be the involvement of more young people.

Events during the year included:

- Creative Conversation for creatives in Ormidale Pavilion

- Arran Open Studios exhibition July and weekend in August including collaboration with Corrie Film Club showing film in Corrie Hall

- Continuation of Arran Arts Heritage Trail

- Music Arran 's full season of chamber concerts

- Arran Visual Arts - full programme of workshops

- The McLellan Arts Festival including children's poetry competition, McLellan Poetry Award, McLellan Sessions, Dance workshops, performance of June Carter Cash by National Theatre of Scotland and Community Oratorio (Vivaldi's Gloria)

- Archaeology dig for volunteers and creatives in conjunction with Glasgow University Archaeology Department - Drumadoon Project

- Performance of Daimh in Corrie and Sannox Hall

- Planning of residency re Drumadoon with Creative Scotland and Glasgow University

- Representation on Arran Geopark

- Continuation of Eoghann's (Arts Co-ordinator) employment until December 2024

Work of ATAT organisations 2024/25

Arran Arts Directory

ATAT continues to collate information about arts activities across the island into a digital directory with contact details for key people involved in various arts activities across the island.The directory includes music, drama, poetry, visual arts, creative writing, and other arts activity and provides an opportunity for mutual support, sharing of information and potential collaboration across the arts sector on Arran.

The directory may also interest visitors to Arran and will hopefully raise awareness of all the incredible creative work on our island.

It is accessed through the ATAT website https://www.arrantheatreandarts.co.uk/arran-arts-directory.

Arran Arts Heritage Trail

This continues to be a popular aspect of the arts on Arran.

It is hoped to run a Summer School in the summer of 2026 emulating those run by Jessie M King and Joan Eardley.

Arran Open Studios

Arran Open Studios event

Our annual 4 day event in August 2024 was very well supported with 43 studios participating. Some artists/makers grouped together - making a total of approx. 50 participants overall exhibiting over that weekend.

Exhibitions

Preview exhibition - July 24

All Arran Open Studios (AOS) participants were invited to enter one piece of work. This was our 3rd year of mounting this pre-AOS weekend event. It has proved a very successful "taster" show for the general public as well as providing a meeting/social opportunity for the AOS participants who are widely scattered around Arran. This year we were grateful to receive a grant from Eoghann MacColl to help pay for the rental of Brodick Hall.

Harbour Arts Centre, Irvine

We were delighted to be invited by the Centre to exhibit 14th March - 22nd April. This was the first time Arran Open Studios had been involved in exhibiting in a solo exhibition on the mainland. 30 artists and makers who had taken part in AOS 2023 exhibited which resulted with some sales (total £1,815) and a commission. Harbour Arts reported "…best exhibition ever" with a footfall of c6000 visitors through the doors.

Our AOS website www.arranopenstudios.org and social media platform are also our main ways of attracting visitors and artists. We were very pleased to have had the expertise of writer Emily Rose Mawson who has written an excellent website blog featuring some of our artists.

Arran Visual Arts and Art in Mind

Arran Visual Arts ran a very successful programme of workshops in 2024, and an art exhibition in Corrie Hall in May. The 2025 programme is proving popular, with bookings coming in fast. Art in Mind celebrated 20 years in 2024, by holding a week long exhibition in Rumours salon in Brodick. They now have two weekly sessions in Brodick Hall on Wednesdays and the Ranger Centre on Fridays, with four new tutors and a Coordinator. This is thanks to funding from Arran Community Councils' Scottish Power Renewables Fund and the Communities Mental Health and Wellbeing Fund. Members have enjoyed exploring a wide range of new media in a safe, friendly and relaxed atmosphere.

McLellan Arts Festival

A successful festival was again held in August and September 2024 including a successful poetry competition with a competition in English and Scots with judges, William Letford and Jim McKintosh, an evening of traditional music with Gillian Frame and Finlay Napier and friends with the spoken Scots word of Robert McLellan and John Inglis , a showing of Ken Loach's Carla's Song, a performance of June Carter Cash with National Theatre of Scotland, a recital from The Scottish Ensemble and a performance of Vivaldi's Gloria with conductor, Andrew Nunn and soloists from The Royal Conservatoire of Scotland.

In addition, importantly, this year saw the inaugural McLellan Book Festival with writers, Alex Gray, Sally Magnusson, Alistair Moffat and Sara Sheridan as well as a repeat of children's book festival, Wee Mac with Alan Dapre, Debi Gliori, Ceitidh Hutton, Lindsay Littleson, Ross McKenzie, Mike Nicolson, Chae Strathie and Greta Yorke. This was a most successful venture and it is hoped to make it a biennial event being repeated in 2026.

The McLellan Arts Festival 2024 is grateful for funding this year from North Ayrshire Council, Auchrannie Charitable Trust, the William Syson Foundation and SCOP.

Music Arran

Music Arran held its full complement of concerts during the year. The programme, as always was eclectic and included a wide range of musical styles. The concerts appealed to our changing audiences, with generally a good and appreciative response. From 2025, Music Arran, along with most music societies in Scotland, will no longer have financial support from Enterprise Music Scotland. In spite of that it is hoped that a full programme of 6 concerts can be brought to the island.

With Thanks

Arran Theatre and Arts Trust is very grateful to North Ayrshire and Creative Scotland for their continuing financial support as well as all funders including Auchrannie Charitable Trust and William Syson, volunteers, supporters and members of the Arran community who have contributed to the organisation this year with special thanks to our "Comms" person, Ruth McLaren and Treasurer Michael Dobson.

A heart felt thanks to Eoghann for his work over the last 3 years. His advice and help has been immeasurable and ATAT is now on a surer footing with exciting times ahead as a result of his vision and experience.

Special thanks is also due to John Sillars who has stood down as a director this year but who has been a tower of strength to this organisation for many, many years, especially with the McLellan Arts Festival where he directed all of McLellan's one act and "Arran" plays and performed himself in 2 productions of "Sweet Largie Bay".

In standing down, I (Heather Gough) must thank all of you and all those who have worked with me over the last 35 years! Arran Theatre and Arts Trust has evolved, re- invented itself many times and has grown immensely in that time and it has been an honour and a privilege to be part of that.

To our new chair person, Kirsteen, every good wish and hopes that you will delight in leading ATAT the way I have. Good luck! We will be with you all the way.

FINANCIAL REVIEW

Financial position

The Arran Theatre and Arts Trust has reached the end of this financial year with a reserves level which meets our current reserves policy.

Reserves policy

A legacy from Jean Peacock Legacy will help form the reserve fund going forwards. The trustees have established the level of reserves the charity ought to have. The trustees consider the ideal level of unrestricted reserves to be six months operating costs and plan to maintain this level. The Trustees believe this level of reserves is desired as cover to meet any unexpected financial developments.

FUTURE PLANS

- Develop the McLellan Festival as a literary festival composed of a book festival focussing on Scottish fiction and non-fiction, poetry festival, Scottish drama, revive play competition in living Scots (2025 - 2027). Book Festivals will be held on a biennial basis, with the next one due in 2026

- Continue to examine and become ever more rigorous with the governance of ATAT (2025-2026)

- Work with the development of the Drumadoon Project in creating artists' residencies (2025-2027)

- Develop the Arts heritage Project with a summer school (2025)

- Continue with the work of other existing satellite groups - Arran Open Studios, Arran Visual Arts, Music Arran. We are now well underway with our planning our AOS 2025 event. The dates are Friday 15th - Monday 18th August. The registration forms have being sent out to studios with a deadline of the end of February. We have had a few enquiries from new artists wishing to participate (some from the recent Arran Arts event)

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.

The liability of each member in the event of winding up is limited to £1.

Recruitment and appointment of new trustees

The charity has a policy in place whereby the constitution of the board of trustees is reviewed on a regular basis. The trustees undertake an informal skills audit with a view to appointing new members.

Risk management

The Management Committee has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risk the charity faces. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC119255 (Scotland)

Registered Charity number

SC006027

Registered office

Carlo

Corrie Shore

Isle Of Arran

KA27 8JA

Trustees

L M Blair

H Gough

J MacGregor

S Cook

C M Gill

J Sillars (resigned February 2025)

E Wilson-Kerr (resigned February 2025)

K Holuj (appointed February 2025)

L Lockhart (appointed February 2025)

M Wright (appointed February 2025)

Independent Examiner

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

Approved by order of the board of trustees on 25 August 2025 and signed on its behalf by:

H Gough - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages seven 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.

Kathleen Benham

The Institute of Chartered Accountants of Scotland

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

25 August 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

879

-

879

11,482

Charitable activities

6,107

6,574

12,681

36,356

Earned income

14,999

2,934

17,933

12,399

Investment income

2

112

-

112

15

Total

22,097

9,508

31,605

60,252

EXPENDITURE ON

Charitable activities

22,775

26,051

48,826

50,971

NET INCOME/(EXPENDITURE)

(678

)

(16,543

)

(17,221

)

9,281

Transfers between funds

8

1,165

(1,165

)

-

Net movement in funds

487

(17,708

)

(17,221

)

9,281

RECONCILIATION OF FUNDS

Total funds brought forward

19,383

28,763

48,146

38,865

TOTAL FUNDS CARRIED FORWARD

19,870

11,055

30,925

48,146

31.3.25

31.3.24

Unrestricted

Restricted

Total

fund

funds

Notes

£

CURRENT ASSETS

Cash at bank

21,530

11,055

32,585

52,706

CREDITORS

Amounts falling due within one year

7

(1,660

)

-

(1,660

)

(4,560

)

NET CURRENT ASSETS

19,870

11,055

30,925

48,146

TOTAL ASSETS LESS CURRENT
LIABILITIES

19,870

11,055

30,925

48,146

NET ASSETS

19,870

11,055

30,925

48,146

FUNDS

8

Unrestricted funds

19,870

19,383

Restricted funds

11,055

28,763

TOTAL FUNDS

30,925

48,146

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 25 August 2025 and were signed on its behalf by:

H Gough - Trustee

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 the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings - 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.

Government grants

Government grants in respect of revenue expenditure are credited to the profit and loss account in the period to which they relate.

2.	INVESTMENT INCOME

31.3.25

31.3.24

£

Bank interest

112

15

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

4.	STAFF COSTS

There were no employees in the current year or the previous year.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

11,482

-

11,482

Charitable activities

4,167

32,189

36,356

Earned income

12,399

-

12,399

Investment income

15

-

15

Total

28,063

32,189

60,252

EXPENDITURE ON

Charitable activities

22,188

28,783

50,971

NET INCOME

5,875

3,406

9,281

RECONCILIATION OF FUNDS

Total funds brought forward

13,508

25,357

38,865

TOTAL FUNDS CARRIED FORWARD

19,383

28,763

48,146

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024 and 31 March 2025

22,089

DEPRECIATION

At 1 April 2024 and 31 March 2025

22,089

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Other creditors

1,660

4,560

8.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

Unrestricted funds

General fund

19,383

(678

)

1,165

19,870

Restricted funds

Restricted Fund

28,763

(16,543

)

(1,165

)

11,055

TOTAL FUNDS

48,146

(17,221

)

-

30,925

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

22,097

(22,775

)

(678

)

Restricted funds

Restricted Fund

9,508

(26,051

)

(16,543

)

TOTAL FUNDS

31,605

(48,826

)

(17,221

)

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

Unrestricted funds

General fund

13,508

5,875

19,383

Restricted funds

Restricted Fund

25,357

3,406

28,763

TOTAL FUNDS

38,865

9,281

48,146

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

28,063

(22,188

)

5,875

Restricted funds

Restricted Fund

32,189

(28,783

)

3,406

TOTAL FUNDS

60,252

(50,971

)

9,281

9.	RELATED PARTY DISCLOSURES

The trustees have provided the charity with a loan of £1,000 (2024, £1,500). There are no fixed terms of repayment and no interest was charged. The amount has been included within other creditors.

During the year to 31 March 2025, no trustees invoiced the company for services rendered (2024, £0).