IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC345346 2024-03-31 SC345346 2025-03-31 SC345346 2024-04-01 2025-03-31 SC345346 2023-03-31 SC345346 2023-04-01 2024-03-31 SC345346 2024-03-31 SC345346 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC345346 ns15:PoundSterling 2024-04-01 2025-03-31 SC345346 ns11:FRS102 2024-04-01 2025-03-31 SC345346 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 SC345346 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC345346 ns11:FullAccounts 2024-04-01 2025-03-31 SC345346 ns11:CharitiesSORP 2024-04-01 2025-03-31 SC345346 ns16:EnglandWales 2024-04-01 2025-03-31 SC345346 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC345346 ns0:Trustee1 2024-04-01 2025-03-31 SC345346 ns0:Trustee2 2024-04-01 2025-03-31 SC345346 ns0:Trustee3 2024-04-01 2025-03-31 SC345346 ns11:CompanySecretary1 2024-04-01 2025-03-31 SC345346 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC345346 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC345346 ns0:Activity8 2024-04-01 2025-03-31 SC345346 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 SC345346 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC345346 ns0:Activity8 2023-04-01 2024-03-31 SC345346 ns0:TotalUnrestrictedFunds 2024-03-31 SC345346 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC345346 ns0:TotalUnrestrictedFunds 2025-03-31 SC345346 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC345346 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 SC345346 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 SC345346 ns10:WithinOneYear 2025-03-31 SC345346 ns10:WithinOneYear 2024-03-31 SC345346 ns10:ComputerEquipment 2024-04-01 2025-03-31 SC345346 2 2024-04-01 2025-03-31 SC345346 1 2024-04-01 2025-03-31 SC345346 1 2023-04-01 2024-03-31 SC345346 ns10:OwnedAssets 2024-04-01 2025-03-31 SC345346 ns10:OwnedAssets 2023-04-01 2024-03-31 SC345346 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC345346 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC345346 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-04-01 2024-03-31 SC345346 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC345346 ns10:PlantMachinery 2024-03-31 SC345346 ns10:ComputerEquipment 2024-03-31 SC345346 ns10:PlantMachinery 2024-04-01 2025-03-31 SC345346 ns10:PlantMachinery 2025-03-31 SC345346 ns10:ComputerEquipment 2025-03-31 SC345346 ns10:PlantMachinery 2024-03-31 SC345346 ns10:ComputerEquipment 2024-03-31

REGISTERED COMPANY NUMBER: SC345346 (Scotland)

REGISTERED CHARITY NUMBER: SC041525

| REPORT OF THE TRUSTEES AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| Drumchapel Arts Workshop |

| Drumchapel Arts Workshop |

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 |  | 12

| Drumchapel Arts Workshop (Registered number: SC345346) |

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

The objective of Drumchapel Arts Workshop is to create an informal and welcoming workspace where individuals with an interest in the arts can connect, explore their creativity and develop new skills in various artistic disciplines including painting, drawing, stained glass, fused glass and mosaic.

Our vision is to foster a vibrant community where both beginners and seasoned artists feel supported in their creative journeys.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Despite the absence of external funding during the 2024-2025 period, we are pleased to report a successful year. While available funding appears to have been directed towards mental health organisations, men's groups, music and gardening initiatives, and individual art projects rather than art collectives, we have continued to thrive.

Our total footfall from March 2024 to March 2025 was 1,193, a strong indicator of sustained community engagement. We are extremely fortunate to have our premises donated by The Wheatley Housing Group, which means we do not incur rent or electricity costs. The income generated through our drop-in sessions has enabled us to cover operational expenses and remain financially stable. Over the year, we successfully ran two painting and drawing courses and two copper repoussé/beating workshops, all of which were well attended. We are currently exploring the addition of fused glass and stained glass classes.

We continue to offer regular drop-in sessions for participants who have completed any of our courses. These sessions, which run for three hours weekly at a cost of £5 (to cover material expenses), are led by dedicated volunteers. They provide a welcoming and supportive environment where attendees can continue their creative work and connect with others. Many participants find these sessions beneficial for their mental wellbeing, often using the space to share concerns and build community support.

Our current weekly schedule includes the Glass Group on Monday afternoons, the Mosaic Group on Monday evenings, another Mosaic Group on Tuesday afternoons, and the Painting Group on Thursdays. All committee members and volunteers are trained in First Aid and Fire Safety, ensuring a safe and secure environment for all participants.

FINANCIAL REVIEW

Principal funding sources

We are fortunate to operate in premises generously provided rent-free by the Wheatley Housing Group, which also covers our electricity costs. This invaluable support allows us to direct more resources towards our programmes.

Our principal financial contributions are:

£1,500 from the Antonine Court project

£4,280 generated from participant fee in our drop-in sessions.

FUTURE PLANS

We plan to offer structured classes led by experienced tutors this year. These classes will be accessible to everyone regardless of their location. The proposed cost for a 10 week course is £125.

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.

| Drumchapel Arts Workshop (Registered number: SC345346) |

REPORT OF THE TRUSTEES

For The Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC345346 (Scotland)

Registered Charity number

SC041525

Registered office

39 Linkwood Crescent

Drumchapel

Glasgow

G15 7EP

Trustees

Mrs G M Ross

Mrs S Hale

Ms L Norris (resigned 21.7.25)

Company Secretary

Independent Examiner

Burgoyne Carey

Chartered Accountants

Pavilion 2

3 Dava Street

Broomloan Road

Glasgow

G51 2JA

Approved by order of the board of trustees on 12 November 2025 and signed on its behalf by:

Mrs G M Ross - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

DRUMCHAPEL ARTS WORKSHOP

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

Vincent Burgoyne

The Institute of Chartered Accountants of Scotland

Burgoyne Carey

Chartered Accountants

Pavilion 2

3 Dava Street

Broomloan Road

Glasgow

G51 2JA

12 November 2025

| Drumchapel Arts Workshop |

STATEMENT OF FINANCIAL ACTIVITIES

For The Year Ended 31 March 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 2,520 |  | - |  | 2,520 |  | 4,500 |

Other trading activities | 3 | 5,760 |  | - |  | 5,760 |  | 5,318 |

Total | 8,280 |  | - |  | 8,280 |  | 9,818 |

EXPENDITURE ON

Charitable activities

Social Inclusion | 7,412 |  | 35 |  | 7,447 |  | 3,556 |

Other | 1,313 |  | - |  | 1,313 |  | 4,323 |

Total | 8,725 |  | 35 |  | 8,760 |  | 7,879 |

NET INCOME/(EXPENDITURE) | (445 | ) | (35 | ) | (480 | ) | 1,939 |

RECONCILIATION OF FUNDS

Total funds brought forward | 7,968 |  | 37 |  | 8,005 |  | 6,066 |

TOTAL FUNDS CARRIED FORWARD | 7,523 |  | 2 |  | 7,525 |  | 8,005 |

| Drumchapel Arts Workshop (Registered number: SC345346) |

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 1,100 |  | - |  | 1,100 |  | 518 |

CURRENT ASSETS |

Debtors | 8 | 490 |  | - |  | 490 |  | 663 |

Cash at bank and in hand | 7,521 |  | 2 |  | 7,523 |  | 8,136 |

8,011 |  | 2 |  | 8,013 |  | 8,799 |

CREDITORS |

Amounts falling due within one year | 9 | (1,588 | ) | - |  | (1,588 | ) | (1,312 | )

NET CURRENT ASSETS | 6,423 |  | 2 |  | 6,425 |  | 7,487 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,523 |  | 2 |  | 7,525 |  | 8,005 |

NET ASSETS | 7,523 |  | 2 |  | 7,525 |  | 8,005 |

FUNDS | 10

Unrestricted funds | 7,523 |  | 7,968 |

Restricted funds | 2 |  | 37 |

TOTAL FUNDS | 7,525 |  | 8,005 |

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.

| Drumchapel Arts Workshop (Registered number: SC345346) |

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 12 November 2025 and were signed on its behalf by:

G M Ross - Trustee

| Drumchapel Arts Workshop |

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.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 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.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

| Drumchapel Arts Workshop |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Donations | 520 |  | 500 |  |

| Grants | - |  | 2,000 |  |

| Donated services and facilities | 2,000 |  | 2,000 |  |

2,520 |  | 4,500 |  |

| Grants Receivable

|  | 2025 |  | 2024 |  |

| Robertson Trust |  | - |  | 2,000 |  |

3. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Fundraising events | 5,760 |  | 5,318 |  |

4. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 277 |  | 354 |  |

| Other operating leases | 2,000 |  | 2,000 |  |

| Surplus on disposal of fixed assets | (687 | ) | (1,000 | ) |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| TRUSTEES' EXPENSES

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

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 4,500 |  | - |  | 4,500 |

| Other trading activities | 5,318 |  | - |  | 5,318 |

| Total | 9,818 |  | - |  | 9,818 |

| EXPENDITURE ON

| Charitable activities

| Social Inclusion | 3,556 |  | - |  | 3,556 |

| Other | 4,130 |  | 193 |  | 4,323 |

| Total | 7,686 |  | 193 |  | 7,879 |

| Drumchapel Arts Workshop |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| NET INCOME/(EXPENDITURE) | 2,132 |  | (193 | ) | 1,939 |

| Transfers between funds | 1,400 |  | (1,400 | ) | - |

| Net movement in funds | 3,532 |  | (1,593 | ) | 1,939 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 4,436 |  | 1,630 |  | 6,066 |

| TOTAL FUNDS CARRIED FORWARD | 7,968 |  | 37 |  | 8,005 |

7. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 812 |  | 603 |  | 1,415 |  |

| Additions | 859 |  | - |  | 859 |  |

| Disposals | (630 | ) | - |  | (630 | ) |

| At 31 March 2025 | 1,041 |  | 603 |  | 1,644 |  |

| DEPRECIATION

| At 1 April 2024 | 746 |  | 151 |  | 897 |  |

| Charge for year | 81 |  | 196 |  | 277 |  |

| Eliminated on disposal | (630 | ) | - |  | (630 | ) |

| At 31 March 2025 | 197 |  | 347 |  | 544 |  |

| NET BOOK VALUE

| At 31 March 2025 | 844 |  | 256 |  | 1,100 |  |

| At 31 March 2024 | 66 |  | 452 |  | 518 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 100 |  |

| Prepayments and accrued income | 490 |  | 563 |  |

490 |  | 663 |  |

| Drumchapel Arts Workshop |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 77 |  | 251 |  |

| Accrued expenses | 1,511 |  | 1,061 |  |

1,588 |  | 1,312 |  |

10. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 7,968 |  | (445 | ) | 7,523 |  |

| Restricted funds

| Restricted Fund | 37 |  | (35 | ) | 2 |  |

| TOTAL FUNDS | 8,005 |  | (480 | ) | 7,525 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 8,280 |  | (8,725 | ) | (445 | ) |

| Restricted funds

| Restricted Fund | - |  | (35 | ) | (35 | ) |

| TOTAL FUNDS | 8,280 |  | (8,760 | ) | (480 | ) |

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.23 |  | in funds |  | funds |  | 31.3.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 4,436 |  | 2,132 |  | 1,400 |  | 7,968 |  |

| Restricted funds

| Restricted Fund | 1,630 |  | (193 | ) | (1,400 | ) | 37 |  |

| TOTAL FUNDS | 6,066 |  | 1,939 |  | - |  | 8,005 |  |

| Drumchapel Arts Workshop |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

10. | 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 | 9,818 |  | (7,686 | ) | 2,132 |  |

| Restricted funds

| Restricted Fund | - |  | (193 | ) | (193 | ) |

| TOTAL FUNDS | 9,818 |  | (7,879 | ) | 1,939 |  |

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

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.23 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 4,436 |  | 1,687 |  | 1,400 |  | 7,523 |  |

| Restricted funds

| Restricted Fund | 1,630 |  | (228 | ) | (1,400 | ) | 2 |  |

| TOTAL FUNDS | 6,066 |  | 1,459 |  | - |  | 7,525 |  |

| 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 | 18,098 |  | (16,411 | ) | 1,687 |  |

| Restricted funds

| Restricted Fund | - |  | (228 | ) | (228 | ) |

| TOTAL FUNDS | 18,098 |  | (16,639 | ) | 1,459 |  |

| Drumchapel Arts Workshop |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

11. | RELATED PARTY DISCLOSURES

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