**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||
1
**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:
..............................................
2
## **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
3
## **THE RONDO TRUST FOR THE PERFORMING ARTS Charity No. 1000051**
**STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED**
**31 July 2025**
|**Notes**
**INCOMING RESOURCES**
Voluntary Income
Grants & dona�ons
3.1
Investment income
Bank interest received
Incoming Resources from Charitable Ac�vi�es
Theatre Income
Box ofce commissions & levies
Events & promo�ons
3.2
Bar sales
3.3
Other
**Total incoming resources**
**RESOURCES EXPENDED**
Charitable Ac�vi�es
Theatre opera�ng expenses
Theatre refurbishment
Theatre insurance
Administra�on staf costs
Marke�ng costs
Administra�on expenses
Events & promo�ons
3.2
Bar purchases
3.3
Promo�onal expenses
3.4
Deprecia�on
**Total resources expended**
**Net incoming / (outgoing) resources**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**Total funds carried forward**|**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**|**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**|**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.
4
## **THE RONDO TRUST FOR THE PERFORMING ARTS Charity No. 1000051**
**BALANCE SHEET AS AT 31 July 2025**
|**Notes**
**FIXED ASSETS**
Tangible assets
4
**CURRENT ASSETS**
Debtors & prepayments
5
Cash at bank and in hand
**Total Current Assets**
**CURRENT LIABILITIES:**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS OF THE CHARITY**
7|**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**|**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 ..........................................
5
## **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.
6
|**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||
7
## **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|
|---|---|
|**Note 7**
**Funds**
**At 01 August 2024**
Transfers in year
Surplus / (defcit) for the year
**At 31 July 2025**||||**£**
71,812
10,676
**82,488**
**Unrestricted**
**Funds**
**Total**
**Unrestricted**
**Funds**||**£**
4,857
**4,857**
**Restricted**
**Fund**
**The Rondo**
**Seat Fund**|**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
8