2025-07-31-accounts - The Rondo Trust For The Performing Arts

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The Rondo Trust for the Performing Arts

Report and Accounts for the year ended 31 July 2025

Registered Charity no. 1000051

THE RONDO TRUST FOR THE PERFORMING ARTS

Registered Charity no. 1000051
Report and Accounts for the year ended	31 July 2025
TABLE OF CONTENTS
		Page No.
Administra�on Report		1
Trustees Report		2
Report of the Independent Examiner		3
Statement of Financial Ac�vi�es		4
Balance Sheet		5
Notes to the Financial Statements		6 - 8

THE RONDO TRUST FOR THE PERFORMING ARTS

Registered Charity no. 1000051

ADMINISTRATION REPORT FOR THE YEAR ENDED

31 July 2025

Trustees	Mr M Na�on (Chairman)	Mr M Na�on (Chairman)
	Mr J Hetreed
	Mr R Leigh
	Ms A Wright
	Mr R J Finlay	(Appointed 6 November 2025)
	Ms S Hazell	(Appointed 6 November 2025)
	Ms M E Finlay	(Appointed 6 November 2025)
	Ms J Hazlewood	(Appointed 6 November 2025)
	Mr P Boddy	(Re�red 15 April 2026)
	Mr O Langdon	(Re�red 16 January 2026)
Charity No.	1000051
Address	The Rondo Theatre
	St Saviours Road
	Larkhall
	Bath
	BA1 6RT
Bankers	HSBC Bank plc
	45 Milsom Street
	Bath
	BA1 1DU
Independent Examiner	Mr R M Webster
	The Great Barn
	Frampton Mansell
	Stroud
	Gloucestershire
	GL6 8JB
Theatre Manager	Mr I McGlynn
	The Rondo Theatre
	St Saviours Road
	Larkhall
	Bath
	BA1 6RT

THE RONDO TRUST FOR THE PERFORMING ARTS TRUSTEES REPORT FOR THE YEAR ENDED 31 July 2025 Charity No. 1000051

The trustees present their report for the year to 31 July 2025

OBJECTS AND PRINCIPAL ACTIVITIES

The Rondo Trust for The Performing Arts is a body set up by a deed on 27 July 1990 (amended by deed on 17 August 2009). The objects of the trust are to educate the public in the performing arts, in par�cular by the promo�on and produc�on of plays and the encouragement of the arts including the arts of drama, mime, dance, singing and music for the benefit of the public.

The main ac�vi�es undertaken by the trust are the promo�on of performances at the Rondo Theatre by both amateur and professional ar�sts, and suppor�ng the Rondo Music and Concert Club, the Rondo Theatre Company, the Rondo Writers Group, the Rondo Actors Workshops, and childrens theatre groups.

TRUSTEES

The trustees serving during the year are listed in the Administra�on report on page 1.

Mr P Boddy re�red as a trustee on 15 April 2026. Mr O Langdon re�red as a trustee on 16 January 2026. Their fellow trustees would like to express their gra�tude for all that they have done for the Rondo Trust.

APPOINTMENT OF TRUSTEES

New trustees may be appointed by a resolu�on of the trustees.

ACHIEVEMENTS AND PERFORMANCE

The trustees report that the Trust has had a successful year. The trustees are looking forward to a successful future. The trustees are grateful for the support of all those who have contributed to the Rondo Pledge Scheme, The Rondo Lover Scheme and the Rondo Seat Fund.

The trustees con�nue to ensure that the Rondo Theatre is well maintained.

FINANCIAL REVIEW

ac�vi�es. The trustees consider that the reserves held are appropriate to pursue the objects and ac�vi�es of the trust.

RISK MANAGEMENT

these.

TRUSTEES RESPONSIBILITIES

of the surplus or deficit for that year. In preparing those accounts the trustees are required to:

1) Select suitable accoun�ng policies and apply them consistently.
2) Make judgements and es�mates that are reasonable and prudent.
opera�on.

posi�on of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.

The trustees consider that the audit requirement of sec�on 144 of the Chari�es Act 2011 does not apply.

VOLUNTEERS

is and the trustees would like to take this opportunity to thank them for their con�nued support.

Approved by the trustees and signed on their behalf by

M. Na�on Chairman of the Trust Date:

..............................................

THE RONDO TRUST FOR THE PERFORMING ARTS

REPORT OF THE INDEPENDENT EXAMINER FOR THE YEAR ENDED

31 July 2025

Report of The Independent Examiner to the Trustees of the Rondo Trust for the Performing Arts. Charity Number 1000051.

I report on the accounts of the Trust for the year ended

31 July 2025

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,

 to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

to state whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or

 the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Date:

R M Webster The Great Barn Frampton Mansell Stroud Gloucestershire GL6 8JB

THE RONDO TRUST FOR THE PERFORMING ARTS Charity No. 1000051

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED

31 July 2025

2025 £ 41,580 19,422 18,025 46,447 12 Unrestricted Funds	2025 £ 1,307 328 125,486 Unrestricted Funds	2025 £ 0 0 0 Restricted Funds The Rondo Seat Fund	2025 2025 £ £ 1,307 328 41,580 19,422 18,025 46,447 12 125,486 127,121 6,110 7,362 3,294 28,600 17,728 12,261 4,763 17,534 15,506 3,287 116,445 10,676 10,676 76,669 87,345 Total Funds Total Funds	2024 2024 £ £ 1,387 160 51,274 23,452 6,316 44,657 125,699 127,246 4,801 2,354 2,989 25,700 13,525 10,536 2,390 20,626 16,971 2,501 102,393 24,853 24,853 51,816 76,669 Total Funds Total Funds
6,110 7,362 3,294 28,600 17,728 12,261 4,763 17,534 15,506 3,287
	127,121 116,445	0 0

	10,676	0	10,676	24,853
	10,676 71,812	0 4,857	10,676 76,669	24,853 51,816
	82,488	4,857	87,345	76,669

There were no other recognised gains or losses. The notes on pages 6 to 8 form an integral part of these accounts.

THE RONDO TRUST FOR THE PERFORMING ARTS Charity No. 1000051

BALANCE SHEET AS AT 31 July 2025

2025 £ 17,998 58,117 Unrestricted Funds	2025 £ 11,605 70,883 Unrestricted Funds	2025 £ 4,857 Restricted Funds The Rondo Seat Fund	2025 2025 £ £ 11,605 17,998 62,974 80,972 5,232 75,740 87,345 87,345 Total Funds Total Funds	2024 2024 Total Funds Total Funds	2024 2024 Total Funds Total Funds
				£ £ 5,713 24,549 52,726 77,275 6,319 70,956 76,669 76,669
76,115 5,232		4,857
		4,857
	82,488	4,857	87,345		76,669
	82,488	4,857	87,345		76,669

The notes on pages 6 to 8 form an integral part of these accounts.

Signed on behalf of the Trustees

M Na�on Date: Chairman ..........................................

THE RONDO TRUST FOR THE PERFORMING ARTS Charity No. 1000051

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 July 2025

Note 1 Basis of accoun�ng These accounts have been prepared under the historical cost conven�on with items recognised at cost or transac�on value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• the Statement of Recommended Prac�ce: Accoun�ng and Repor�ng by Chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

and with the Financial Repor�ng Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Chari�es Act 2011.

Note 2 Accoun�ng policies

2.1 Recogni�on of incoming resources There has been no offse�ng of assets and liabili�es, or income and expenses, unless required or permi�ed by the FRS102 SORP or FRS102

Items of income are included in the Statement of Financial Ac�vi�es (SoFA) when:

the charity becomes en�tled to the resources;
- the trustees are virtually certain they will receive the resources; and

Grants and dona�ons

Grants and dona�ons are only included in the SoFA when the general income recogni�on criteria are met (5.10 to 5.12 FRS 102 SORP).

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees annual report

Investment income

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

2.2 Expenditure and liabili�es Liability recogni�on

Liabili�es are recognised as soon as there is a legal or construc�ve obliga�on commi�ng the charity to the expenditure. All expenditure is accounted for on an accruals basis.

Governance costs

Governance costs comprise all costs involving public accountability of the charity and its compliance with regula�on and good prac�ce.

2.3 Assets Tangible fixed assets

off the cost less es�mated residual value of each asset over its expected useful life, as follows:

Plant & Equipment

at rates between 10% and 25% per annum, straight line basis

The Trustees own the freehold of the Rondo Theatre. No considera�on was given for the freehold of the Rondo Theatre and the trustees have not sought to obtain a valua�on.

THE RONDO TRUST FOR THE PERFORMING ARTS Charity No. 1000051 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 July 2025 2025 Note 3 Analysis of incoming and expended resources 3.1 Grants & dona�ons £ Rondo Lover & Rondo Pledge (Unrestricted) 1,307 1,307 3.2 Events & promo�ons £ Income Rondo Theatre Company 17,263 New Wri�ng Group 762 18,025 Expenditure Rondo Theatre Company (4,763) Net income less expenditure 13,262 3.3 Bar trading £ Bar sales 46,447 Bar purchases (17,534) 28,913 Gross margin 62% 3.4 Promo�onal expenses £ Theatre programmes 10,633 Other 4,873 15,506		2024 £ 1,387
		1,387
		£ 6,316
		6,316 (2,390)
		3,926
	£ 44,657 (20,626)
	24,031
	54% £ 13,038 3,933
	16,971

THE RONDO TRUST FOR THE PERFORMING ARTS Charity No. 1000051

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 July 2025

Note	4	Tangible Fixed assets	Plant & Equipment
			£
		Cost
		At 01 August 2024	30,290
		Addi�ons	9,178
		Disposals	(6,261)
		At 31 July 2025	33,207
		Deprecia�on
		At 01 August 2024	24,577
		Disposals	(6,031)
		Charge for the year	3,056
		At 31 July 2025	21,602
		Net book value
		At 31 July 2025	11,605
		At 31 July 2024	5,713

The Trust also owns the freehold of the Rondo Theatre. No considera�on was given for the freehold of the Rondo Theatre and the trustees have not sought to obtain a valua�on

Note 5 Debtors & Prepayments Prepayments and Accrued Income Note 6 Creditors: Amounts falling due within one year Accrued expenses	2025 2024 £ £ 17,998 24,549 2025 2024 £ £ 5,232 6,319

		£ 71,812 10,676 82,488 Unrestricted Funds Total Unrestricted Funds	Total Funds £ 76,669 0 10,676
General Fund £ 67,315 4,720 Unrestricted Fund	£ 4,497 5,956 Unrestricted Fund The Rondo Theatre Company Fund	£ 71,812 10,676 Unrestricted Funds Total Unrestricted Funds
72,035	10,453	82,488	87,345

The Rondo Theatre Company Fund is held by the amateur drama�c company part of the Rondo Trust, and is unrestricted. The Restricted Fund represents unspent dona�ons for the replacement of the Rondo Theatre sea�ng