| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Biggar Arts Limited |
| (A Company Limited by Guarantee) |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Biggar Arts Limited |
| (A Company Limited by Guarantee) |
| Biggar Arts Limited |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| 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 | 11 |
| Biggar Arts Limited (Registered number: SC646453) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| 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 |
| To advance arts, culture and education through the provision of a high-quality programme of arts, cultural and educational events, activities, arts festivals and facilities -for people living in and visiting the Biggar area. |
| The advancement of arts and culture and education in arts and culture by encouraging and fostering appreciation and interest in the enjoyment of and participation in all types of arts and cultural activities. |
| To support, nurture, encourage and promote emerging and established artists, writers, poets, actors, dancers and musicians, including members of the general public of all ages and all levels of ability, skill and experience who are interested in the arts by providing a venue for rehearsals, performances, hosting concerts, facilitating or providing tuition, providing teaching and classes for rehearsals, education, recreation and creativity in respect of the arts, the provision of gallery space and any other related use regarding the creation and performance |
| of the arts and culture. |
| To promote the benefit of the inhabitants and in particular the young, elderly and disabled, of Biggar and its environs without distinction of sex, sexuality, political, religious or other opinions by associating the local statutory authorities, voluntary organisations and inhabitants in a common effort to advance arts and education and to provide facilities, or assist in the provision of facilities, in the interest of social welfare for recreation and other leisure-time occupation so that their condition of life may be improved. |
| To provide a community hub and a welcoming and recreational activity space to support the broad range of artistic and community activity in the Biggar area for the benefit of the local and wider community. To create specific training, educational, employment and work experience opportunities where appropriate for those involved or interested in arts, cultural or educational art activities for community and rural development. To provide an arts and educational programme, which will be based in the Biggar Arts Centre alongside potential outreach projects in |
| schools, colleges and community facilities in the local area. |
| Provide for the provision of facilities for the education of all age groups of the public in relation to teaching, exhibiting and demonstrating art and the performing arts generally and making the same generally available to the public as a whole. |
| Significant activities |
| The charity held a piano recital in April 2023 and not had any activities since then. |
| FUTURE PLANS |
| The Trustees are reviewing the position with the charity owing to the lack of activity. |
| Biggar Arts Limited (Registered number: SC646453) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| 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. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Independent Examiner |
| Accountants Plus |
| Chartered Certified Accountants |
| Second Floor |
| Airbles House |
| 270 Airbles Road |
| Motherwell |
| ML1 3AT |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Biggar Arts Limited |
| I report on the accounts for the year ended 31 March 2025 set out on pages four 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. |
| Fiona Struthers |
| The Institute of Chartered Accountants of Scotland |
| Accountants Plus |
| Chartered Certified Accountants |
| Second Floor |
| Airbles House |
| 270 Airbles Road |
| Motherwell |
| ML1 3AT |
| 11 December 2025 |
| Biggar Arts Limited |
| Statement of Financial Activities |
| for the Year Ended 31 March 2025 |
| 31.3.25 | 31.3.24 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | ( |
) | ( |
) |
| TOTAL FUNDS CARRIED FORWARD | ( |
) | (31,646 | ) |
| Biggar Arts Limited (Registered number: SC646453) |
| Balance Sheet |
| 31 March 2025 |
| 31.3.25 | 31.3.24 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 4 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 5 | ( |
) | ( |
) |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| NET ASSETS/(LIABILITIES) | ( |
) | ( |
) |
| FUNDS | 6 |
| Unrestricted funds: |
| General fund | (838 | ) | (31,646 | ) |
| TOTAL FUNDS | ( |
) | (31,646 | ) |
| 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. |
| Biggar Arts Limited (Registered number: SC646453) |
| Balance Sheet - continued |
| 31 March 2025 |
| 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 |
| Biggar Arts Limited |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 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. |
| Biggar Arts Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 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. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted |
| fund |
| £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | ( |
) |
| TOTAL FUNDS CARRIED FORWARD |
(31,646 |
) |
| Biggar Arts Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Other debtors |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Loan from director |
| Amounts owed to related party | - | 11,011 |
| Accruals and deferred income |
| 6. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.4.24 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | (31,646 | ) | 30,808 | (838 | ) |
| TOTAL FUNDS | ( |
) | 30,808 | (838 | ) |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 32,824 | (2,016 | ) | 30,808 |
| TOTAL FUNDS | ( |
) | 30,808 |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | (120 | ) | (31,526 | ) | (31,646 | ) |
| TOTAL FUNDS | (120 | ) | (31,526 | ) | (31,646 | ) |
| Biggar Arts Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 6. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 6,901 | (38,427 | ) | (31,526 | ) |
| TOTAL FUNDS | 6,901 | (38,427 | ) | (31,526 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | (120 | ) | (718 | ) | (838 | ) |
| TOTAL FUNDS | (120 | ) | (718 | ) | (838 | ) |
| 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 | 39,725 | (40,443 | ) | (718 | ) |
| TOTAL FUNDS | 39,725 | (40,443 | ) | (718 | ) |
| Biggar Arts Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 7. | RELATED PARTY DISCLOSURES |
| Creditors include loans from a director and a company owned by a director. |