REGISTERED COMPANY NUMBER: SC227535 (Scotland)

REGISTERED CHARITY NUMBER: SC032826

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Communicado Productions Limited

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

10

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 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

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

Communicado is in its final phase of research and development before seeking support for a number of productions including:

CODING FOR BEGINNERS (formerly SKALLAGRIGG)

DOMINIE

THE SILVER DARLINGS

Much of last year was taken up by a collaboration with the company DEISEIL AIRSON DANNSA where we created a piece telling the story of the loss and reclamation of Scottish step dance, a once popular form in the West Highlands but lost at the time of the Highland Clearances.The show, directed by Gerry Mulgrew, played to great success at the Edinburgh Fringe 2025 and will be seen at Celtic Connections in Glasgow in January ’26 and subsequently on tour round Scotland. We hope also to be making a film documentary of the piece next year for BBC ALBA to be directed by Gerry Mulgrew.

As well as the above there have been workshops and developments with

Dundee Rep (STANLEY BAXTER MUSICAL)

Citizen’s Theatre (SMALL ACTS OF LOVE/ JEKYLL AND HYDE)

NTS (MAKE IT HAPPEN)

Next project:

Workshop and development on the first draft of the script of CODING FOR BEGINNERS (Formerly SKALLAGRIGG), scheduled for December 2025.

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

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

Francis Duncan

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

Approved by order of the board of trustees on 11 November 2025 and signed on its behalf by:

G A Mulgrew - Trustee

I report on the accounts for the year ended 31 January 2025 set out on pages four to ten.

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.

Francis Duncan

The Association of International Accountants

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

3 November 2025

31.1.25

31.1.24

Unrestricted

Total

fund

funds

Notes

£

£

EXPENDITURE ON

Other

360

360

NET INCOME/(EXPENDITURE)

(360

)

(360

)

RECONCILIATION OF FUNDS

Total funds brought forward

(2,997

)

(2,637

)

TOTAL FUNDS CARRIED FORWARD

(3,357

)

(2,997

)

31.1.25

31.1.24

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Debtors

4

240

360

Cash at bank

13,851

13,670

14,091

14,030

CREDITORS

Amounts falling due within one year

5

(17,448

)

(17,027

)

NET CURRENT ASSETS/(LIABILITIES)

(3,357

)

(2,997

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,357

)

(2,997

)

NET ASSETS/(LIABILITIES)

(3,357

)

(2,997

)

FUNDS

6

Unrestricted funds

(3,357

)

(2,997

)

TOTAL FUNDS

(3,357

)

(2,997

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 11 November 2025 and were signed on its behalf by:

G A Mulgrew - 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.

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 2025 nor for the year ended 31 January 2024.

Trustees' expenses

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

3.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

EXPENDITURE ON

Other

360

NET INCOME/(EXPENDITURE)

(360

)

RECONCILIATION OF FUNDS

Total funds brought forward

(2,637

)

TOTAL FUNDS CARRIED FORWARD

(2,997

)

4.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Prepayments

240

360

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other creditors

17,448

17,027

6.	MOVEMENT IN FUNDS

Net

movement

At

At 1.2.24

in funds

31.1.25

£

£

£

Unrestricted funds

General fund

(2,997

)

(360

)

(3,357

)

TOTAL FUNDS

(2,997

)

(360

)

(3,357

)

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

)

Comparatives for 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

)

Comparative 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

)

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

Net

movement

At

At 1.2.23

in funds

31.1.25

£

£

£

Unrestricted funds

General fund

(2,637

)

(720

)

(3,357

)

TOTAL FUNDS

(2,637

)

(720

)

(3,357

)

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

-

(720

)

(720

)

TOTAL FUNDS

-

(720

)

(720

)

7.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2025.