Theatre Gu Leor - Charities report

REGISTERED COMPANY NUMBER: SC524180 (Scotland)

REGISTERED CHARITY NUMBER: 047092

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

THEATRE GU LEOR

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

8

to

11

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

Theatre Gu Leòr is Scotland's leading Gaelic theatre company. We develop and create new, contemporary theatre in Gaelic, working with artists and communities throughout Scotland. In 2016 and 2021 Theatre Gu Leòr was awarded the Arts and Culture Award at the Duaisean Gàidhlig, and was nominated at the Celtic Media Awards in 2022.

Vision:

Audiences experience vibrant Gaelic theatre as part of Scotland's rich cultural landscape; Gaelic speakers have access to the arts in their own language and curiosity and appreciation are cultivated in non-Gaelic speakers.

Mission:

To create and enable unforgettable theatrical experiences, and build a strong and ambitious Gaelic theatre sector, powered by talented artists and a skilled creative workforce.

Objects:

As detailed in Theatre Gu Leòr's articles of association, the company's objects are:

a) The advancement of the arts, through creating and enabling unforgettable theatrical experiences, and building a strong and ambitious Gaelic theatre sector;

b) The advancement of education, through informal learning and development opportunities for theatre makers, youth theatre members and audiences;

c) The advancement of Gaelic, promoting linguistic inclusion and diversity in Scotland.

Strategic Priorities:

1. Create exceptional, meaningful theatrical experiences that use Gaelic as a primary language and are accessible to as many people as possible.

2. Lead the way in the development of Gaelic theatre in Scotland and internationally by shaping strategy, supporting others and helping to collectively imagine the possible futures.

3. Invest in artists and the creative workforce, sharing our time, resources and knowledge.

4. Enhance our organisational sustainability by adopting and developing ethical, equitable business practices that align with our values.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

KEY ACHIEVEMENTS

Taigh Ty Teach

After staging this multi-lingual, three-nation co-production with Fishamble and Theatr Bara Caws in January and February 2024, this year we undertook further work editing a filmed version of the performance in order to share it with a wider audience. In September, the film was screened in Glasgow, as part of the Ceangal Cwlwm gathering, and in Dublin with Fishamble and British Council Ireland, with a further screening in Oban in October as part of the Royal National Mòd fringe programme.

Radio Drama

Work continued this year on our radio drama partnership with BBC Radio nan Gàidheal, with the completion of the script for Nighean an Dorsair by Elspeth Turner.

Strabang!

Strabang!, our national Gaelic youth theatre project, ran for a third year in 2024/25 with new staff member Tanya MacDonald taking over as Strabang! Director. Young people came together for residential weekends in Inverness, Glasgow, Oban and Skye, culminating in a sold out performance at Impact Arts in Glasgow in March 2025.

New Work and Professional Development

Two new work development programmes, Las and Lasag, were started this year with awards going to seven artists in total across the two schemes, supporting a variety of early stage projects. A new script, Teud a' Briseadh, was also commissioned from Elspeth Turner, after a successful development phase and work in progress performances in Bernaray and North Uist, supported by Scottish Society of Playwrights, Taigh Chearsabhagh and Theatre Gu Leòr.

Ceangal Cwlwm

As part of our Strategy and Advocacy workstream, we held a successful fourth gathering of Ceangal Cwlwm (formerly Ceangal Dolen), a gathering of theatre makers working in Scottish Gaelic, Irish and Welsh. Participants met in Glasgow in September 2024 to exchange knowledge, and support and learn from one another.

FINANCIAL REVIEW

Financial position

At the financial year's end on 31 of March 2025, the company had reserves of £266,719 ( 2024 £ 199,753). Of this, £45,000 are reserves of three months' operating costs, as per the company reserves policy, with the remaining funds allocated to programme activities over the next two to three years.

Reserves policy

The directors established the level of reserves that the charity should have, based on three months operating costs. Reserves are needed to bridge any potential funding gaps between spending and receiving resources.

FUTURE PLANS

Taigh/Ty/Teach Digital Tour

We will programme a series of screenings of the film version, in partnership with venues and communities across the Gàidhealtachd and elsewhere. Co-producing partners Fishamble and Theatr Bara Caws will also host screenings in Ireland and Wales respectively. This will enable us to bring the project to wider audiences across the UK and Ireland, and facilitate post-screening panel discussions on the themes raised in the film. Closed captions will be created for the film, making it accessible for d/Deaf audiences. We will also publish a playtext of the film which can be sold at screening events.

Mini Festival

We will stage a mini-festival of new and existing work at 3-4 venues across Scotland. This will comprise a day or evening showcasing work at various stages of development, and will focus on engaging with our audiences through live performance again, building up to a new production in the following year.

Strabang!

Strabang! will continue into its fourth year, this year with two parallel groups, one from Skye and the Western Isles, and one from the mainland and other isles, allowing wider participation, particularly from young people from Gaelic speaking communities. As in previous years, the project will see the young company undertake a series of weekend workshops, in person at theatres and venues around the country, learning theatre-making skills, exploring contemporary Gaelic-language theatre and developing their Gaelic skills in creative, social situations outwith the school environment. It will culminate in a sharing performance event at Eden Court as part of Theatre Gu Leòr's Mini Festival in March 2026.

New Work and Professional Development

Support will continue for artists developing new work through our Las and Lasag schemes and individual commissions such as Teud a' Briseadh. We will continue to grow the pool of personnel and skills we can draw on by launching a Director Development programme which will give two early stage directors the opportunity to develop their skills in a supported environment, and will address the current gap of Gaelic-speaking theatre directors. We will trial a new residential-based model for professional development, with an initial residency weekend for writers.

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 an annual basis. The trustees undertake an informal skills audit with a view to appointing new members. The charity has an objective to have the majority of board members as non-executives.

The directors of the company are its trustees for the purpose of charity law. Throughout this report they are collectively referred to as the directors as opposed to the trustees.

Risk management

The directors have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC524180 (Scotland)

Registered Charity number

047092

Registered office

Theatre Gu Leor

c/o Comhairle nan Leabhraichean

32 Mansefield Street

Glasgow

G11 5QP

Trustees

M J O'Neill

Ms M C J Taylor

C Tinney (resigned 12.9.24)

R Ward

Professor M MacLeod

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 2 December 2025 and signed on its behalf by:

Professor M MacLeod - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages six to eleven.

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 CA

The Institute of Chartered Accountants of Scotland

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

2 December 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,000

202,000

204,000

198,090

Charitable activities

113,437

-

113,437

271,504

Total

115,437

202,000

317,437

469,594

EXPENDITURE ON

Charitable activities

63,387

181,324

244,711

491,597

Administration

-

5,760

1,920

Total

63,387

187,084

250,471

493,517

NET INCOME/(EXPENDITURE)

52,050

14,916

66,966

(23,923

)

RECONCILIATION OF FUNDS

Total funds brought forward

157,927

41,826

199,753

223,676

TOTAL FUNDS CARRIED FORWARD

209,977

56,742

266,719

199,753

31.3.25

31.3.24

Notes

£

CURRENT ASSETS

Debtors

5

-

85,526

Cash in hand

356,784

124,093

356,784

209,619

CREDITORS

Amounts falling due within one year

6

(90,065

)

(9,866

)

NET CURRENT ASSETS

266,719

199,753

TOTAL ASSETS LESS CURRENT
LIABILITIES

266,719

199,753

NET ASSETS

266,719

199,753

FUNDS

8

Unrestricted funds

209,977

157,927

Restricted funds

56,742

41,826

TOTAL FUNDS

266,719

199,753

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 2 December 2025 and were signed on its behalf by:

M MacLeod - 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.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	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.

3.	STAFF COSTS

31.3.25

31.3.24

£

Wages and salaries

85,519

67,861

Other pension costs

3,283

2,568

88,802

70,429

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

31.3.25

31.3.24

Staff

4

3

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

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

-

198,090

Charitable activities

979

270,525

271,504

Total

979

468,615

469,594

EXPENDITURE ON

Charitable activities

-

491,597

Administration

-

1,920

Total

-

493,517

NET INCOME/(EXPENDITURE)

979

(24,902

)

(23,923

)

RECONCILIATION OF FUNDS

Total funds brought forward

156,948

66,728

223,676

TOTAL FUNDS CARRIED FORWARD

157,927

41,826

199,753

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Other debtors

-

85,526

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Taxation and social security

2,283

1,652

Other creditors

87,782

8,214

90,065

9,866

7.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

31.3.25

31.3.24

Unrestricted

Restricted

Total

fund

funds

£

Current assets

300,042

56,742

356,784

209,619

Current liabilities

(90,065

)

-

(90,065

)

(9,866

)

209,977

56,742

266,719

199,753

8.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

Unrestricted funds

General fund

157,927

52,050

209,977

Restricted funds

Restricted fund

41,826

14,916

56,742

TOTAL FUNDS

199,753

66,966

266,719

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

115,437

(63,387

)

52,050

Restricted funds

Restricted fund

202,000

(187,084

)

14,916

TOTAL FUNDS

317,437

(250,471

)

66,966

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

Unrestricted funds

General fund

156,948

979

157,927

Restricted funds

Restricted fund

66,728

(24,902

)

41,826

TOTAL FUNDS

223,676

(23,923

)

199,753

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

979

-

979

Restricted funds

Restricted fund

468,615

(493,517

)

(24,902

)

TOTAL FUNDS

469,594

(493,517

)

(23,923

)

9.	RELATED PARTY DISCLOSURES

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