2022-09-30-accounts

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Reglsiered number: 2002819 (England & Wales) Charity number: 1001022 WEST CLIFF ITENDRING) TRUST .

4*. .,.4 (A company Ilmited by guaranlee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

WEST CLIFF ITENDRINGI TRUST {A company Ilmlted by guarantee) CONTEwrs Pag8 R•f8rgn¢• ond •dmlnlstratlve detall$ of the TrusL118 Tru8tw8 and advls8rs Chalrman's 8totement TN4t*e8' report IrKlepend¢nt ex•min¢r'8 roport Statemenl of Ilnanclal actl¥ltle8 5.10 13 Balance gheet 14-15 Statemenl of ¢a¥h flows 16 Not to the Ilninclal 8tatemonts 17-30

WEST CLIFF tTENDRING) TRUST . . (A company Ilmited by guarante8)" REFERENCE AND ADMINISTRATIVE DETAILS OF THE TRUST, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 SEPTEfvIBER 2022 Trustee8 N Jacobs. Chalrman l Tracey, Secretary I Cartland K Harrrs C Hook8 B Markham, Treasurer Ilrom 30 Dfflr 20221 T Mllls R Whll8-Roblnson G Wiggins J Wicks. Treasurer (to 30 Dec8mb8r 20221 IrgsvJned 30 Decembar 20221 D Holloway Company reglsterod numbèr 2002819 IEngland & Walasl Charlty ragl81or•d number 1001022 Reglstorgd offlce Towgr Road Claclon on Saa Essex C01S ILE Company $8crel•ry l Tracey Accountsnts Gdffin Chapman Chartered Accountants 4 & S The Cedars Apex12 Ipsvith Road Colchesler Essex C07 7QR Banker8 8ardays Bank 44 Statlon Road Claclon on Sea Essex C0151RZ CAF Bank 25 Kings Hill Avenua Kiros Hill West MatllThJ Kent MEl9Q Cambridge & Counlles Bank Charnwood Court 58 New Walk LeicesteT LE16fE Pagè 1

WEST CLIFF ITENDRING} TRUST (A company limited b.y guarantee) REFERENCE AND PDMINISTRATIVE DETAILS OF THE TRUST, ITS TRUSTEES AND ADVISERS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Santander 7th Floor No 4. Sl Pauls Square Llv¢rpool L3 9SJ Pago 2

WEST CLIFF {fENDRINGI TRUST IA eompany limlted by guarantee) CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2022 Th8 chalmian presenls his stalemenl lor the year. This is the first year since 2019-20 that we have been able lo stage a lull programme., th8 prèvious two years having s&en us closed l¢r much of the lime due to COVID-19. Slnco October 2021, we have seen audience nurnbgrs contlnue to grow and by the 8nd of thè year were ¢von boginning lo exc88d pr8-COVID.19 levels wth futuro bookings continuing to rise as w& have conllnued 10 develop our programme ol broadening the app6al ol tho Wesl Cliff and have been very activ8 In promc)ling th8 theatr8 through our brochure, poster adverlising, wobsll8 aThJ sctlal medla presence. This has played a malor role in bringing the latest news lo th9 attention ol the wbll¢. Membershlp and followers of our Facebook and Instagram pages, our Twltter feed and our YouTube thannel have contlnued io grow, resulting in a glowing number ol our audience comlng from all parts of Essex, particulady froffl Mld Ess8x around the Chelmsford, Witham and Braintree areas, as well as from lurther afield, e.g.. Lonch)n and Nortolk. The lull ¢losur¢ ol tho Thgalre in th8 prevU5 Iwo years along wlh p$rlod5 of 50cialty dlstanc$d openlng serlously altecled our Income, whh was lurthor exacerbated by the fact that our Chaiily Shop IS8¢ond Acll was also closed lor much ol the perlod and Th8 Frlends ware unablo 10 meol lo organis8 any18rge-scale lundralslng acllvllles. The reryopenlng ol Ihe Charity Shop and the resumption of F6nd8' actlvilios, along with incr8aslng Sales al the Theatre, has enabled us lo remain Ilnanclally vlable. As a r8$ull ol this we were able lo resurrect our long- d8f8rr8d prolecl lo extend th• Ladi95' Toilets. Th8 work was completed in April 2022. wllh the tollels provlng lo be a gr6al 8uece$s and a much-ne8ded Improv8monl lo lacilllies wa oller our patrons. The Trust has also ben811tted from a number ol dOnaon8 and support Irom our communlty $iakehold&r$, In partlcular, we received Lqrgg acY donatn$ lotslling £60,IM). Ralurnlng lo lull-llme oFeralion has been very challenglng and has pl8c8d an enormous burden on our Manag8r and Box Ollice Stall and we ow• Ih8m an enormous debt ol gralilude. Thanks to them, wo stag8d a lull programme ol shows and havg a lull programme arranged lor thg comlro ygar and boy0r. tt Is. a8 alway5. OUT Inlentlon lo Mnlinuo lo provtde a flrsl-rate venue for vi8itiNJ prol8ssiond art18t88 and companles. In this we are 8bly supported by our anny ol Volunleer5 and Frtends and11 is aayS very gralllylna lo not8 that on6 of the commonest comments on crtJY Social Media pages anrl on TripAdvfjsor is how friendly, helpful and inlormalive our Front ol House volunteers are, while visiting professional arlS$ls and companles invarlably lell us how much they appreclate the wdcome. atmosphere and technlcal expgrtis• our 1gGhaical volunteers proMd8 In our r¢laiivgly small th&alre. generalty rating us as amongst tho $1 Ihelve ever appeared As w811 as hosling top class professional shows, we are also very aware of our position as a community Ih9atre and have ¢onilnu¢d to sUPPOrt many knal organisalions as much as we Can by provKling both thea119 space for amal8ur th8alrical, muslcal, band and dance companies and meeting space In the bar for a nurnber ol oth8r groups. This will contlnue to be a priorfty lor us. We take partiGutar prle In our invofvemeni wih young pewe In the arw oncouraglno local schools and collgges lo lake advanlaoe ol our Ihealrg lo enablè them lo give both front and backstage education and experience to thr students. In Ihis context, we are especially proud ol our Dwn Youth Group, renamed the Wesl Cllfl Performers during the year. Towards the end ol the year, as part of our commlimenl lo young people. we wer8 invited to join tho Steering group ol the Local Cullurd Education Partnership. is part of the initlalive from Tendring Dislrlcl Council lo improve cultural aCsS lor young people in the TerKlrirMJ area leh will also lie in and access lundlng opporlunilies from Ihg Arts Council and Lottery Hedlage lunding. This wrll giv8 us better access to partnershlp opportunikn'es with schools and we hap8 to bè able to reinstate the Shakespeare Schools Festival in the nol-loo- Page 3

:-"{ WEST CLIFF trENDRING) TRUST (A company Ilmfted by guarantee) CHAIRMAN'S STATEMENT {CONTINUED) FOR THE YEAR ENDEO 30 SEPTEMBER 2022 dlstanl future. AS always, I woukl Ilke lo Ihank the Trustees, Stair. Volunleors and Frfends lor thalr conllnu8d support of the Thoair¢ and for the trèmendous enlhuslasm and hard work thay all put in lo keeplng Ihg Wo$1 Cllll Thgalre 8u¢h a vital and aGtive part of the local communhy. 1am extremely proLKI to be Involved with an organlsauon that brlngs so much entertainment, educallon and rowaré lo tho pp1a diroclly Invofved, the local community and many others from lurth9f allold. The challenge will remaln in Ivture years. bul l am now more ¢onlident than ever that we will rlse to and 11 contlnua to go from Strength lo strength. man Ja¢obs - Chalmian Page 4

I WEST CLIFF (TENDRINGI TRUST '. (A company Ilmlied by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022 The Trustee5, who are also Dlreclors for ihe puwes of Company Law, present their annual report togelh&r with lh8 financial statements ol the Wesl Clilf (Tendringl Trust for Ihe year 1 Ocltsber 2021 to 30 Sep18mber 2022. Ths Annual report sgrvgs th8 purposes ol both a Trustees. report a dlreGlors' report und&r company law. The Trusioes confirm that the Annual reF)Ort and financial stalaments of the charitabl8 company comply wSlh the Gurrent stalulory r8quirem8nts, tho requirements ol th8 charitable companls gov8rnlng document and th9 provisions of the Statement of R8oommended Piactice ISORPI appllcabl8 lo charities pr8paring Ihalr aoUntS In accordance with lh8 Finandal Repong StarKlard applicable in the UK and Flepublic ol Ireland {FRS1021 lelfe¢llvo 1 January 20191. Since the Trust qualif195 as small undei section 382 of Ihg Companl8s Act 2006, tho Strategic report required ol medium and largo companles und&r Ihe Companies Act 2006 (Strategic Report and Dlr8ctors' Reportl Rggulailons 2013 has been omitted. The Trust also trades urxler the names W6St Clill Theatre Clacton On Sea. Publlc Ben8llt The Trustees conllrm that they have relerred lo the guidance Contain In th9 Charity Commlssion's general guidanco on puljic benefll when rewewing the chaS aims and obiecllves aThY In planning lutur9 aclivKl8s ar exerclslng Ihelr duil88. STRUCTURE, GOVERNANCE AND MANAGEMEKr Con8tlluilon The Wesl Cllff (TendrirvJl Twsl, Yhe Twsl., Is a company Ilmited by guarant88 and gov8rn0d by Ils Memorandum and Articles ol Associallon. It was reglslered as a Charlly ihe Charity Commission on 23rd November 1990. Appolntment of Tru#to&s Th9 M9morandum allows lor botween 3 and 12 Trust6•s. Throughout the linan¢ial yaar there wero 11 vollng Trustee8. Trusl8es ale appointed by the Board ol Twstees hang been duly proFJosed and seGond8d. Thera aro no externally nominated Trusleos. Al the AGM one thlrd of Trusl8es for Ihg timo belng ralire from office. ti thelr numbgr is not a multlpl8 ol three then Ihe nearest number to one third reyre. The Tnjsloos who retire are those who have been long¢st in off ice slnce their last elèctlon or appointment. A r8llring Trust88 is d1g11e lor rg-ele¢iion. Officers are also aFpolnled al Ihe AGM. The Charman, Charman lif ther8 is onel, Honorary Secrètary and the Honorary Treasurer are appjlnled from Truslegs aTrJ have a vole. Tru$teB Inductlon Each Trustee is normally responsible for a parlicular area of 0ration and potential Trustees are approachad wh Ihls in mind. The Chairman, Secretary and other Trustees assist 7Mth the general induction of n9w Twsle8s and add Ihoir own expertise to th8 seltion arvj Induclion pr$s. Page 5

.L-: WEST CUFF {TENDRINGI TRUST, (A comp8ny Ilmlted by guaranlee) TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Organl$8tlon The Trust meets al least 6 limes a year lo conduct all cvrfenl general busln8ss. In addlllon the Olll¢ers and selecl&d Truste88 me81 with the Theatre Manager on a regular basis lo manage tha day to day operatlons. This group Is ¢alled thg Management Team and 1$ marvJatg(I lo ¢onducl this business by th¢ Board of Trusle8S. A Trust88 who Is nomlnaled as Volunteer Ctrordinator has overdl r8sFonsibllty lor the management and tralnlng ol all Front ol House volunteer staff. The operation ol perfoimancos 16 managad by groups ol Front ol House and Duty Marbagers all ol whom attènd Irainlry sessions in the sale operation of the Theatre and 118 policles Includlng those In respecl of young and dlsadvantaggd people. ThtrO Managor and Pald Staff The Trust employs a lull tlme Theatrg Managor rgSFX)nslble to the Board and Ilne managed by the Honorary Secretary and Chalrman loinlly. Thg Theatre Manager deals with 1 day-to-day operational mall6rs such as booking$, admin181ratlon and publklty. He L8 assISt by a Box Office Manager and Admin18ox Olli¢e A85151ant. Youlh Actlvltlo8 Th8 Tru81 has at the loreliont ol tts rallonal8 an obj8ctlva to Involve, enlgrtain and traln young pgopl8. We b•llavè that we have a duty to 8XPOS8 th8 young lo Ilve th8alr8 and slag8 us8. Wo ¢onsld6r11 to be an Important extension lo community life and &xpgrien¢a and is al thg lorelront ol our phllosophy. To th18 end we nJn a perfornlng yyjulh group. Ihe West Cllff Perfomigrs, lor 11.year-olds and ovar. They meet on Monday and Wednesday evenings. Tre Wesl Cllff Performers, lomi8rty known as Youth Th8atro has beon golng Sinc8 yaar 20(10 and ¢elebraled its 22nd anniversary thi8 year. The group Is r-seleCtIVe and has members wilh medical and learnlwj dlllScultles. The Wesl Cllff Performers would normally Ferform one or shows a ar and lake part in other shows as well as und8rtaklng publicity arKJ promollon wor1( lor the Theatre. Many ol ihese young people would not normally have such OPFX)rtunltles aThd, w• b•liov¢. bonollt gr¥ally Irom lh• 8XTion¢ Members ol our Youth Group come Irom a variety ol bad(ground8. W8 arg dellghléd that Some go on lo havg a long-lerm relationship with the Theatre in a volunteer capacty and a few becorne involved In Theatro as a car8er both on 51age and 1ochnl¢ally. To glvo somo lirtandal asslsiarKe lo Ihese young poople who leave tha Wesl Cliff lo lake up further studies in theatre, 11 was declded lo cieale The Mike Freeman Award In memory ol our lat• ¢h4lrman. A show Is organlsed lo ralse lurnls every Iwo y8ars, showeaslng the bèst ol young talent throughoLrt Iho Tondrfng tJislrf¢L It is $lafl8d, produced, directed and porfomod by local youngsiors from tha Tendrlng area. We also ran our Ilrst half-lemi works lor Halloween. This 34ay workshop was almed at the 6-12 ago group, no matler their 8bilty and needs. We also ran an Easter workshop in 2022 th over 50 ehlklren in att8n(lance ovgr both ovènls. Duè lo Ihls succBss w6 have programm9d tKJlh ol Iheso workshops lo run again in 2023. Another very encouraging aspect is the recruitmenl of young aspiring technkal staff. Technkian$ are dways al a premium and we have managed lo attract several young peOe who have expressed an inter8sI in the lechnlcal side ol operation$. Thèse r¢¢ruits aro Irainod in tho basics of theatre operation and safety and pul lo work under the superylslon ol a ud(V until they are ol an agg and exp8rience when th8y lake up dudes in Ihelr own rlghl. Local Educatlonal Unks theatre contfnu8S to forge strong partnerships with Tetylring Schools and Colleges. Our partners Includo Holland Park Prlmary School who use the West Cliff regulady lo elthar show Ih&ir abllilles lo our corllmunity or use the experience of a working theatre for eXaMinatns. They are already bookèd back into tho 2023 diary. We were also able lo support sovord lo¢al dance s¢hools, induding The Company, Signature Dance, The Page 6

%'ry.Tr..= . WEST CLIFF ITENDRING> TRUST ..{A company limiled by.guaranteel TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Dèbblo Millar School ol Dance. Thealretrain and Evoiullon Fourkjation Colleg8. Communlty Llnk$ The Wesl Cliff Theatre has been al the haart ol the T8ndrlng CommLtnity since th¢ Trust was formed In 1985 to lake over the running of the Th8alre from TerKlring Districl Council and turn il into an all.year round theatre not sl open lor four months in the Summer. The venue continues lo be an importanl lacillly lor gTOUPS Including th8 local Rolary Club, Claclon Musical Theatre S(dety. ClaGton Amateur Diamatic Socl¢ty, Tendrlng Brass Band, Wesl Bergholt Concert Band and the Friends of the West Cliff vlth th&ir weekly fund-rsIng events. Many ol th&88 groups us& Ihg Wosl Clifl a5 thoir base and others on a mtsr8 casual basis. We hope to extend our ommvnlly work in the near lulure in partnership with tho Arts Council EThJland and Tendring Dlslrict Coun¢ll, Vl8ual Arts As part of the remlt ol the Trust to cater lor all asp8¢1s ol the performlng and visual arts, Ihe Frlends ol the Wesl Cllff Theatre op&rale, on b8hall ol the TnJsl. an art gallery in the foyer and surroundlng areas. Thls space mounts al lèast 12 exhibltlons a year showlrrfj work from ltscal reglonal artists, photographers and ¢rallspeople. 11 enjoys great succ8ss and exhibitors report hoallhy $eS from their shows, The gallery18 op6n $ach wgekday and Saturday and is Ire8 to all membgTS ol the publlc. Rl8k Managemènt The safety of the public, performers and stsff 1$ pararnounl Sn the operallon ol The We51 Cliff Theatrè and In partlcular the well-b8lng ol the young and vulnerable members of our SOGiely. To IhSs end tho Trust ha8 formulated a 8erl&s ol plans that set out Ihelr Fjolicles on thes8 topies. They include: Emergency evacuation pr&dureS cOUed ¢omprehengive tralnlng s85sions leading lo an acknowledgement ol compel8nc8. Compulsory lor all Dur $laH. Pollcy on Dis¢lOsu and Barring Service Iprevlously CRB) wtlh checks for 80me volunlegrs and ¢moYees1k9IY lo Come into contact wilh miTh)rs and other vulnerable persons. Child Plolecllon & Safeguarding Policies SlrSct control ol and le311ng all laddgrs. platforms, hanging and $usp8nslon gqulpmenl and vAnchgs and training in their use. Portable appliance tesling {PAT T88tlng1 arKI Fixed IrL5tallalon Tesung IFITI of all Trust own&Y equipment. Gas, El¢clri¢ily and Fire Equipment InslaltaUons are Inswtéd annually by Speclall8t firms. Adhergnce to COSHH regulations. Health & Safety and Equal Opportune$ wlries Nomlnaled Trustees responsible for Chlkj Protectlon & Safgguarding and H8allh and Safety review the poll¢ias In conjunction with the Theatre Managw. In Ihls way the Trust is able lo evaluale millgal8 those risks that they encounior and minimise the Impa¢l they may have uwn the organisalion and the Public. Risk analyEiS is carrfed out on a rolling programmo. OBJECTIVES AND ACTIVITIES The objectives ol the Charity are to promot¢ an interest in live theatre and the vlsual arts Ihrough pgrtDrmances and exhibitions and lo make this available to all members of the Communty and beyond and aiso to ensuie Ihg lutur& ol the vonue so Ihai thls work can continue. In particular the Trust aims lo foster the involvernent of ow young peopla and to rnakg all our lacilities and r&8ources av&lable to them. There are many layws lo this aspect and Ihey Includ8 our thriving Youth Groups and new work5 by ltscal young authors and perfomers. We maintain strong Ilnks wilh loc schools and Pag9 7

,WEST CLIFF (TENDRING) TRUST (A company llmlted b.y guarante81 TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 encourage the less advantaged member5 of the youth in our community. In summary tho Charftys whole objective Is lo make Ihg venue av&lablg to all who wlsh 10 u$e It and lo provlde qualhy and varied 8ntertainmenl lo give our patrons the widest rx)ssibl8 1Th1o theatre experience, lo promolg arts 8ducation and support local tourism. Frl•nd8' Group Shorly after its lormalion, the Tnjsl set up a group to organise lurnl ralslng called the 'Frlends ol the Wast Cliff Theatro" The Frlands ask for a small subscription in axchange lor invofvemenl and support of the Theatre. Th8y currently have In exoess 01650 membws and de¢1 thdr own Commlltee and Offi¢w$, In 2021.2022, the Frlends ralsed £43.128 an¢J after settling liabllilles lor Ihe Frlends 8venls and excurslons, £16.000 wa$ able to b8 reinvested into the theatre lor bJilding and lechnkal Improv8m8nl8. The FfleNJs moot lor busin¢ss and so¢lal reasons ai least on¢a a month and run a comprehonslve and Incluslv& programme of events throughout the year lor Ihe Ihealre surwrters. The Chalrman ol the Friends attends Trust m8¢llng8 ox off th but Is not a voilng member of Tru$L Oth6r Fund-Ral•lng A¢tlvlth8 Our charty sh¢Jp, "Second Act.. which is slalfed by volunteers, provklgs another much-ngeded source ol lundlng. Thls ralsed over £19,033 In 2021-2022. nel ol all exp8n888 due lo the generoslty of donors and th8 enlhuslasm of those who run the shop. A 'Buy a Brlck" scheme way $01 up to eonlributg to the bullthng oxtènslon# to accommodate the Improv8d Ladles, tollels. In additlon to funds ralsed pylor lo arwj Smmedlalely aftei the pandemlc, Ihls fund had rgached almo81 £6,226 by the ¢on¢lusbn ol Ihe extonslon wojecl. The theatre conilnues to make use of thg car part(ing facility during non-s period8 and implgments small 188$ for u89r8. Thg car park reallsed an a(kfjUonaJ IroMe ol around £1 0.0 lor the theatre durfng thls flnan¢lal year. Volunlwr8 Many ol the operallonal funcllons ol the theatre are carried cwt by volunl88rs. In partlcular the support ol performances in Front ol House and Technlcians roles. Thos? Involved will each have undertak8n a general induction inio th9 ways of tho Th8alT8 and th¢n, Mth oihor Front ol Housg and ThnicIan Volunteers, altended a serl&s of Irainlng eveniThJs arKI evgnls lo relin9 their kno1(39 and keep them up to dale wlth new regulailons. Thalr progress in iraining Is recorded and there is a progressive advancement system that 1ga(ts lo further responsibility to tha lavel ol Front ol House Managem8nL Other volunteers carry out rouung Iwlldlng malnl8nar0. plan events and conlrlbuts lo the cr8allon and dlstrfbullon ol $UPFXIrt and publlcity maledal. Longer Term Strntegy Tha Theatre's produ¢llon and perfonnance Income has conttnued to Improve. However, the Trust Is still depgndonl on the fund-ratslng efforts ol the Trustèes and the FrierKts arKI Ihe pro¢e¢ds Of th? Charity Shop and the Gar Park. Among the ¢hJlenges we faGe are the requirements lo continue lo upgTade our facilltie$ 10 confomi lo ever more sirfngenl regulations and to ensure the continuity and succession ol Trustees, Ollkers and Volunteers. Pago 8

WEST CLIFF ITENDRINGI TRUST -(A company limited by guaranteg) TRUSTEES, REPORT {CONTINUEDI FOR THE YEAR ENDED 30 SEPTEIABER 2022 ACHIEVEMENTS AND PERFORMANCE A¢hlevement8 Our greatest achievement remains thal allor moro than 37 y8ars of Trust managefflent the v8nu8 Is stlll open and providing more entertainment and more communty acllvily than ai any winl in ils 128-year hSslory. We still hold our Annual Variety Summer Saason. Ihe longesl running Summer Season in th& whole ol tha UK, having begun in 1894. At the same lim8 Ihg le¢hnical facilities aTrJ the accesslblllty for Ihe less able have been brought up to current standards lor the benefft of all users. Added Valuo We believe by adding value lo the venue we add value to the Communlty. This is the driving force behlnd all our a¢tivilie5. We maximise in¢ome from as$ocialed activities such as Ihe bar concession, car park. bar hlre, relall sales, and mercharKllslng. Thero is no Trust asset thai does nol conlribulo to thg Incomo of the organlsallon FINANCIAL REVIEW Trustees ond managemorrt workèd hard lo mitigate the 8ffects ol the COVID-19 pand9mk which saw tho c108ure ol the theatre from March 2020 to December 2020 and than again from January 2021 to June 2021. Prlor lo thlsll was gralllOng that attendanc88 and show revonug ai th8 Th8alre were contlnuing to grow, bul11 Is only by maintainlng our etlorts that we can hop¢ lo ensure th9 Ihealre survives Inlo the lulure. Thls document summar188s how we endeavour to tk thls. However, obialnlng funding arKI containlng costs are an ongolng'challeng8. The Trustees revlew our short- and medium-lerm linanclal requlrements al every meeting basod on th$ updaled Flnan¢ial Ststement propared by Iho Troasurer. For many years Ihe Trust has r8cognlsed that maintaining cash Ilow and r9S9rves is the key lo our long.lerm SUNival and all concerned ensure Ihal we malntain a poIY ol financial prudence. This places great rellance on lh• Trusl@as, th6 Fri$nds and all our volunla•rs 10 ensure that il any project can be ¢ompl$led or partlally completed using our own resources, we must do so a5 lar as possible. Our reserves remain healthy and In a¢cordanGe with the requirements of the Charity Commlsslonors, wa re- valu8d our Froèhold Property In August 2022. This revaluation brlng$ our Balance Sheet net assets to £2,485,627 R8s8rvo8 The Chadty has a reserves polty of hokling arou1 12 month$ staff salaries and propety ov8rhaads as a prudent amount 10 have in hand. In tha ¢urrenl year this is represented by Net Current Assets of £142,517 which currently represents 14 monlhs of these costs. Our r0serve$ ol cash. $h¢)wn as £336.912. ar¢ largely hgkl in interest-bgarlng accounts and suwort our ongolng cash flow needs. These cash reserves include advance lickel sales of £162,536 which is in¢luded In current There are no knejwn expIlonal financi demands except lor the risk ol a major structural or equipment lallure. Flnanclal Software A lew years ago, the Tfust implemented the Paxton Accountlng System lor Charitles. Towards tho end of th8 current year we swilched lo Sag9 Accounting. This, in conjunctlon with the Speklrix software that is used lo transact our ticket sales, provld8s more timely, detailod and aeLuratg financAal information for the management ol the Trust's acvIlle8. Page 9

..wEST CLIFF (tENDRING) TRUST.. (A company Ilmlted by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022 Investment Pollcy Our Investment policy Ss lo deposll resorwes and other ldS r1 required lor day.Io-day operation8 In InioroSt- bearing accounts with authoiised finanal Institutions that ar8 covered by thg Flnan¢l81 SeNl¢es Compgnsallon Scheme IFSCSI. TRUSTEES. RESPONSIBILrriES The Trustees are responsible lor preparfng lh6 Annual Rowrt and the Flnanclal Statemonls In accordanc8 with applicabl8 law and regulations. Under Company {arKI Charlty} Law the TnJst8es are requlred lo prepare a slal&menl ol ac¢ounis for each flnancSal year which gives a true and fair VI ol the stalo of affalrs ol tho Chartlablo Company al the end of th9 linancial year and ol Ihe incomlng rgsourc85 and applicailon ol resourcos In the year. In preparing th• siaioments ol a¢unt, Tru51ee$ arg required lo: select 8Uitable accounting poiicl8$ and apply them ¢onstslonlly; make ludg8ments and eslimat¢s that ar9 reasonabkn ar prudèni., stalè wh6lhar appllcablo a¢couniing SlarbJard5 and slatements ol recommend8d pracllce have b&en lolk)wed, sublecl lo any malerlal departures dlsclosed and explained In the 81alement ol accoLtnls; prepare the financial statements on the golNJ conc&m basls unl8$s11 Is Inappropriatg lo presumg that the Chwllable Company will continue Its operallon8. The Trustees arg responslble lor ke8plng wop8r records whlch dlsclose 1h rea60nable accuracy at any Ilm• Ihe flnancial ptssilion ol the Charitable Company at that tSme and to 8n8bl8 Ihg Trustees to ensure that any slalemenl ol account prepared by them complies wlth the Companies Act 2006. They are al80 responslble for safeguardlng Ihe assets of tho Trust and henc8 for taklng reasonable steps lor tho prevenllon and dgtoction of fraud and oihgr irregularili88. Approved order of member8 of Ihe of arKI signed on their behalf by.. Trusl88s on N J¢ob$ Chair of Trustees Page 10

' WEST CUFF (fENDRING) TRUST (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022 Independent examlnerfs report to the Truslwd of West Clltt (T8ndrlng) Trust ('th8 Tru81') I report to the eh*ity Trusle8s on my examination of the accounts ol tha Trusl for th$ ygar gnded 30 Seplemb8r 2022. R•spon8lbllltles and ba$1$ ol report AS the Trustees ol the Trust larnl ts dlreclots for th9 purposes of company lawl you are responslb19 for thg prèparation of th8 accounts in a¢¢ordanGe With Ihe rUl18M8nIS ol tho Companies Acl 2006 Ilhg 2006 Acl'l. Hawng salisfled mysem Ihal the accounts ol tha Trusl a not roqulred lo be audlted under Part 16 01 the 2006 A¢t and are eligible for Ind8pend8nl examlnalion. I rewrt In r8SP8Ct ol my examinallon of th8 Trust's accounts ¢arried out under secb'on 145 01 thg Charities Acl 2011 I'lho 2011 Acl'l. In carrying out my 8xaminallon I have followed the DIreOn$ glven by Iho Charity Commission under 5ectlon 14515llbl ol the 2011 A¢1. Independont examlner's Statement SlnGe the Trust's gross Iwome exceedéd £250,000 your examlner musl be a m8mber of a body Ilsl•d in secllon 145 01 the 2011 Act. I conllim that l arn qualified lo undertako the examinatlon becau$& l am a member of ICAEW, whlch 1$ one of the118ied bodi8s. I havo completed my examlnallon. I conlimi that Tr) matters have come to my alt6nllon In connecllon with the Oxamlnatlon Glving me cause to belleve.. accountlng record8 waro kept in respect of the Trusl as rgqulred by sectlon 386 of the 2006 Act,. or th8 account$ do not accord with Ihose re¢ords; or th9 accounts do nol comply with the aGcountlng requlremenls ol Se¢lion 396 01 the 2006 Act othér than any requSremenl that th& aecounts give a 'true and view whlch Is not a malter considorgd as part ol an Indep8nd8nl examinalbn: or tho accounts have not been prepared in accordance with tha m8thod5 arKI prlnolples ol the Slatémgnl ol Recommended Pracllcg lor accounting and reFQrtSno by charlrlgs lapplicable lo charliles preparlng thelr accounts In accordance wfth the Financial Reportlng Standard 8ppllcable In tha UK and Republ1¢ ol Irftland IFRS 10211. I have no concerns and havè ¢omg across no other matters In conngcdon wllh th8 èxamination to which attentlon should be drawn in this reFM In order lo enable a proper underslandlng of the acwunts to be rga¢hgd. This report is made sdely to the Trusfs Truslegs, as 8 boty, in a¢¢ordance wilh Part 4 of tho Charits'es (Accounts and ReF¥)rts) Regulations 2008. My work has been urKl8rtak8n 50 that I might state lo the Trust's TN81ees Ih¢)se matters l am r8quired lo slate lo them in an Indeent exatninerfs r&port and for no other wrposg. To Ihg fullest extent pemirtted by law. I do not accept or assume r¢¥Jon5ibility lo anyone other than the Trusl and the Trust's Trustees as a bo(ty, for my wod( or Ihis reporL Paga11

WEST CLIFF (TENDRING) TRUST , (A"¢ompany Ilmlted by guarante8) INDEPENDEKf EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDEO 30 SEPTEMBER 2022 Signed.. Thomas Maddocks Dated: 2ts ACA FMAAT Grlffln Chapman Chartered Accounlanls 4 & 5 The Cedars Apex 12 Old Ipswlch Road Colchgslgr Essex C07 7QR Pag8 12

WEST CUFF (TENDRING) TRUST. '"{A ¢ompany lirnlted by guarantee) . tt*-l.'"= STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITUFIE ACCOUNTI FOR THE YEAR ENDED 30 SEPTEMBER 2022 Unieslrlcted funds 2022 Total tund¥ 2022 Totsi ftsnds 2021 Nole Income from: Donations and legacies Charitable aclivitl&s Invg8lmenl$ 148,724 586,669 1.406 148,724 586.669 1,406 261,456 211,678 1, 165 Total Income 736,799 736,799 474,299 Expondlturo on: Charllable acllvi118S'. Other chartiable a¢llvltles 870,552 870,552 318,445 Tot•1 •xptndllurè 870,552 870,552 318,445 Not movemoni In funds belore other recognl8ad galns 16 {133,753> 1133,7531 155,854 Oth¢r recognlged galns: Galns on ravaluation of flxed assels 296,993 296,993 Net movement In fund8 16 163,240 163,240 155,854 Reconclllatlon of fundg.. Total funds brought lorward Nel movement In funds 16 2J22,387 163,240 2,322,387 163,240 2, 166,533 155.854 Total funds ¢arrled forward 2,485,627 2,485.627 2,322,387 The Stat8monl ol flnandal actiwties includ¢s dl galns and108888 recognised in thg year. The notès on pag8s 17 10 30 lorm part ol these financial statements. Page 13

•-°"WEST CLIFF (TENDRING} TRUST (A company limlled by guarantee) BEGISTERED NUMBER: 2002819 (England & Walesj BALANCE SHEET AS AT 30 SEPTEM8ER 2022 2022 2021 Note Flxed a886t8 Tangibla assols 2,343,110 2,059,512 2,343,110 2,059,512 Curiont a$set$ Stocks Deblois Cash al bank and In hand 12 610 4,075 336,912 610 28,113 330,306 13 341,597 359,029 Credltors.. amoun18 falling due wllhln one year 14 (199,080) (96,154) Not ¢urr•nt ag8•t• 142,517 262,875 Total asseta1988 Currenl Ilablllile8 2.485,627 2,322,387 Not •¥¥ot$ axeludlng pon$lon assel 2N85.627 2,322,387 Total nel as8et8 2,485,627 2,322,387 Charfty funds R$slrloted funds Unr851ricted tunds 18 General funds Gonéral funds Revaluailon reservo 16 16 (451) 251229 2,234 384,531 1,937,856 16 Tolal unrestrlcled funds 16 1485.627 2,322,387 Total funds 1485,627 2,322,387 The Trust was entlU8d to ex8rnPtlon from audil s8Ction 477 of the Cornpanies Act 2006. Tho members have not required th8 company to obtaln an audlt for the year In questlon In accordanc& w¢lh section 476 of Companies Act 2006. The Trustees acknOadge IheSr reSpsIbIliS for coMpng vthh the requwements of th8 Act with respect lo ac¢ountlng records and preparation of finandal slalemants. Page 14

WEST CLIFF ffENDRING) TRUST . (A company limited by guarantee) REGISTERED NUMBER: 2002819 {England & Wales). 4,;.LTr.. BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2022 Th6 Ilnancial $ts16ments have been prepared In accordance wSth the provlsions appllcablè 10 onllties subject lo th6 small compani8s regime. The financial statements wero approved and authorised tor Issu8 by the Tnjsiggs on and signed on Iholr bohatf by-. N Jacobs Chalr ol Trusl••s The noles on pages 1710 301orn part ol these fInancI stalemgnts. Page 15

*. WEST CLIFF (TENDRING) TRUST (A company.Ilmlted by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2022 2022 2021 Cash IIow8 frorn op8ratlng actlvltl88 Not Cash used In operaling aCttIeS 5,605 133, 133 Cash flow8 frorn Investlng actlvltles DSvidends, interests and rents Irom invesbnonts Purchase ol tanglblo Ilxgd assots 1,406 (4051 1, 165 (20,324) Nal caah provlded byl(u8ed In) Inve•tlng acllvltle8 1,001 <19,159) C•$h flow$ from flnon¢lng •¢tlvStlo9 Net cosh provlded by flnAnclng •cllvltl Chong8 In cash and cash equlvalonis In the y•ai Gash and cash equbvalents at the begSnning ol th8 year 6,606 113,974 216,332 330,306 Co•h and ¢a$h oquIvo1onts at tho ol the yur 336,912 330,306 The nolgs on pages 17 to 30 form part ol these nnanclal 8talem8nt8 Pag8 16

WEST CLIFF {TENDRINGI TRUST (A company Iimltod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 30 SEPTEAfjBER 2022 General Inlormatlon West Cliff ITendrir¥Jl Trust is a company limited by guaranlèo, registered in England and Wales, registration nurnber 2002819. The addr6ss ol Ihg regislerod ollice is Tower Road, Clacton on Sea, Essex C015 ILE. It is also a registered charity number registartion number 1QO1022. Further details are included In the Trusieos, Report. Aecountlng pollcles 2.1 8asls of proparatlon ot flnanclal 8tatement8 The financial slalem&nts hav• bogn prepared in accoidance wllh the Charities SORP IFRS 1021 AcGounllng and Reporting by Chantles.. Slalemenl ot Rgcommendod Practlce applicabl8 lo Gharlil8S preparing their accounts in accordance wllh the Financial Reporllng Standard applicabl& in the UK and Republic ol Ir8land IFRS 102} lèll&elive 1 January 20191, the Financlal Raportlng Stsndard appll¢ablo in the UK and Republ ol Ireland IFFIS 1021 and tha Companies Act 2006. West Cliff (Tendrlngl Twst maels Ihe dgfinlllon of a publlc bgnefll enllly under FRS 102. Assets and 1SabllSlles are Inilidly recognis8d at hlstorleal cost or transacllon valua unless oth&rni$e slated In lh8 ralfjvant a¢countlng polioy, 2.2 Golng concern The linan¢lal slatoments have been prepared on a golng eonc8rn basls as tho trustees are of the vlew Ihat the ¢hartty 11 conibnue In operallonal existftncg lor the foreseeable lulure, and no materfal uncertalnlles exisl. They have ¢on$kfered the closing position of the charfty at 30 Sepiombor 2022 8howlng strong P05iiive lev81s ol cash, nel current assets. unreslriGted funds and have carefully eonsldered budgelled Frfans foi lulure perlod8. Pag817

WEST CLIFF trENDRINGI TRUST. (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 A¢countlng poll¢lfr$ (contlnued) 2.3 In¢omo All Incom¢18 recognl$8d once lh8 Trust ha$ onillem¢nt to the income,11 Is probable that thè Income will b6 recelved and the amount ol income r9celvablg can bg m8asured reliably. Donallons are recognised on a receivabl8 basis {whar8 Ih&r8 ar¢ no wrformanco related condlllonsl where Ihe r8c8Spt Is probablè and the amount can be rellably moasured. Grants are included in the Sialemgnt ol financlal acllvltles on a rec8fvabl6 basls. The balance ol Income reCved lor SFecific purposes bLrt r¥)1 axpanded durlng tho period is shown in the rel8vani funds on the Balance sheel. whe income 1$ roc8fvgd In advance ol entitlement ol r8¢eipI, 118 rèttognlllon Is d9fèrr9d In¢lud9d In creditors as deferred incom8. Where gntlllemonl occurs before Income Is received, the IrKome Is accrued. Income tax recover88 In relallon lo th)nalions recoivod undar Glft oi deeds of covenant 18 recognlsed al the Ilmo ol the (knnaiion. Other Incom818 recognisad in the pertod In Wthlch bt Is re¢elvablo arKI to the extent th8 goods hava baen provlded or on COMOI10n ol the $eThke. Certain ty8 of income are shtr•vn In th6 Slalemanl of financ1 actlwtles a8 lolknws: Hlre lees rapr88enl a charge for hlre of the Theatre for use by a thlrd party. The Theatre relaln8 118 hlre lee and related share ol overheads from th¢ off8 relatlng lo the evgnl, the balanca ol the box olliGe being paid ovw io tho hirer. Box olllce Income recefved Irom shows where the Theatro is r6sponslbla lor paying perlorm8rs Is 8hown gross ol those and other relaied stW o)$1s. those cosl being rgllocled separately under ¢os18 ol charitable acliwties. Pago 18

WEST CLIFF (TENDRING) TRUS.T ". (A ¢ompany limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 Accounilng policle8 (contlnued) 2.4 Expendlture Expenditure is recognised once thera 1$ a legal or conSInVe OlgatIOn lo Iransler 8conoml¢ bengfll to a thlrd party, It is prObe that a Irans19r ol economic benefits will bè rèqulrèd In sottlem8nl and th8 amount ol the ¢)bligalion can be measured re118bly. Exp8ndiluie 15 classllied by aclivliy. The costs ol each aclvily are made up ol Ihe total ol costs and shared costs, Includlng support costs involved Sn undertaklng each aelivity. Direct costs allributabl8 to a singl8 activity aro allooaled directly lo that aclfvlly. Shared ¢O$ls which conlribule lo more than one aclivity and support costs whlch aro not atlribulable lo a sirole actfvty are 8pporilon8d b8Wn those actlvilies on a basis conslslenl with ihe use ol resources. Expandilufè on ¢harilablg acknvities is incurred on dlreclly urKlertaking lh• acllvlllès which further tho Trusl's objectives, as well as any associated support costs. The charlty falls thIn the scopo ol partlal exemption lor VAT. Input VAT Ihal Can not b8 reclalmgd Is shown as block9d input VAT in the r8venue accounl. 2.5 Govornm8nt gran18 Govornmont grants relailryJ to tangle fixed a88ets ar8 treated as d8l&rred Income and released lo the Sialemenl ol Ilnancial acllvilies OV8T lh8 expoc1 useful lives ol the assets concerned. Other grants are credited lo tha Statement ol financial actlvilies as the related exp6ndlture 1$ In¢urred. 2.6 Intero$t roctrlvablo Interest on fund8 hela on deposit Is induded whan recelvable and tha amount ¢an be measured rellably by thè Trust. ihls Is normally upon notllicallon ol th8 intsr8$1 or payab by the Inslllullon with whom the lunds are deposlted. 2.7 Tanglble fixed assets and deprecl•tlon Tangible fixed assets are inttialty reeogni88d al cost. Afloi rgcognilion. under the ralL[atiOn modal, langlblo Ilxed assets whose lair value can be measured rellably shall bo ¢arrl¢d ai a revalu8d amount. beiTh2 their lair valu8 al the date ol revaluallon less any subsequent accumulal$d deprecialion and subsequent accumulated impaim18nl10ssoS. Revaluations are made with Sufflent regularity lo ensure thal thè ¢arrying amount does not drffer maiorially from that which would be d8lermined using fair value al the end ol the reporting dale. Fair values are determlned from markel-based evidence by appraisal that Is normally undertaken by professionally qualilled valuers. 11 there is no Marke1-bas evidence of lalr value because ol th& specialised nalure ol the langSble fixed assel arKI it is rarely sokl, except as part ol a ¢ontribullng buslne8s, a Trust may need io éstimaig lair value usiro an income or depreciated replacement cost approach. Gains and losses on revaluation are rwnised in the Sialement of Ilnancial activities, wth a separate revalLtaln serVe bging shown in tho Slatemenl of lunds note. Page 19

WEST CLIFF tTENDRINGI TRUST (A company Ilmited b"'y.guarantee) NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEAIBER 2022 Accounllng pollcles Icontlnued) 2.7 T8nglblè flxed •et9 and depre¢latlon (contlnued) Dewecialion is charged so as lo allocate the cost ol tsnglblo fLxfrd assets18S8 Ih8ir resklual valuo over their 8slimated uselul lfves. . Dopr•¢lallon Is provlded on the followlng basb: Freehoki propoty Flxtures and frttlngs Computer equipmenl not dgprec1al1 15% on reducing balarK& on rjU01ng balar9 2.8 Stock8 Stocks aro VUed al thg lower ol cost and net realisable Val after maklng due allowan¢o lor obsolete and slow-movlnu stocks. Cost includes all dlroct costs and an appropriat8 prowrtlon ol Ilxed and varlable overheads. 2.9 D•btor• Trade and other debtors are recognlsed at Ihe $elM6m8nt amount after any trade d18counl 0118r8d. PrepayTnenls are valued al th8 arn¢)unl prepakl nel ol any trade dSscounts dua. 2.10 Cash al bank and In hand Cagh al bank and In hand Incllths cash and Short-lem highly liquld Inv8Stm8nts vAlh a Short maiurlly of thre& months or less from the dat¢ ol acqulsiilon or opening ol the deposll or 4mllar account. 2.11 Llabllltlo• Ind provl8lon8 Llabllmles are re¢ognised when thero is an omgaiion at the Balance sheet dalg as a result ol a past ov$nl. It 1$ probablo that a transfer ol economlc bgnelll Mll be required in settlement. and the amount of the setUom8nt can be 8sUmated relSatAy. Llabilkleg are recognised at the amounl that thg Tntsl anlicl)ates 6t wlll pay to s¢ttle the debt or the amouni has racefvgd a8 advanced payments lof the g(¥yJs IY $gIVg3 il musl provide. Provlslons measured al Ihg bèst estimato of the amounts required to settle thè Oblall0. Where tho eflecl of Ihe kn'me valuo of money Is material, the provL81on Is basod on the presgnl value ol those amounls, dlscounled at the pre-t&x discount rale that reflects Ihfy rlsks spgciflc lo the liablllty- The unwlnding of the discount Is recognised in th& Stai¢moth ol finaal activities a8 a flnance Cost. 2.12 Flnanelal Instrumèn Th8 Tntsl only has linanchql assets and ftnanryal lia'lle5 of a klnd that qudlfy as basi¢ financial Instruments. Baslc Inanclal instruments ar8 Inilially recogniseLI al transactlon valug and subsequently measured at Ih8ir settlement vae wlh the exception ol bank loans whlch arg subsequently measured at amort158d ¢))sl usirKJ Ihe effective Inte1 mèthod, Pag8 20

WEST CLIFF ENDR]NG) TRUST /.-.-; -" IA company.Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 Ac¢ountlng poll¢les {¢¢nllnuedl 2.13 Penslons The Trust opgrates a delirwd contribution pension schem8 and lh8 Penslon charge repr6$0nts Ihg amounts payatrje by th8 Trust lo the lund in reswt of the year. 2.14 Fund accounllng General funds are unreslricted funds which are avai16 for use al the dlscretion of the Trustees In furtherance ol the gen8rd oweeYeS ot tho Trust and whth have not been de8ignatgd for olhgr purposes. Voluntary Ineome Unro8irl¢tod funds 2022 Totfjl fund8 2022 Tolaj lunds 2021 Donatlon• Charlty shop.. Sale of donat&J goods Friends ol the Wesl Clill Other donations and gill aid Sponsorshlp L8gac168 L@gacy received Grants 19,033 43,128 21,563 19.033 43,126 21,563 14,664 17,644 20,642 350 60,000 60,000 2,000 Arts GounGil gran1$ Government COVID support grants OMICFION - hospllality grant Tuthl¢k FourKiatlon 765,000 41,156 4,000 1,000 4,000 Subtotal d6talled dlsclo8iir• 148,724 148.724 261,456 148,724 148.724 261.456 Tota12021 261.456 261.450 Page21

4-:: WEST CUFF (TENDRINGI TRUST .*. IA company Ilmlted by guarantee) . NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 Income Irom charllabla a¢tlvltle$ unrtrstrled fund8 2022 Total funds 2022 Total lunds 2021 Klosk sales Merchandlsing Box Office sales Hlrg 18es Bar and ¢on¢8ssions Car parkSng 23,2SS 889 545,884 23,255 889 545.884 5,741 270 200,711 (230) 6,550 10.091 8,550 10,091 5, 186 586.669 586,669 211,878 Tot812021 211,678 211,678 Inv08tm•nl In¢om• Unrestrlcted fund¥ 2022 Tolal funds 2022 Tolai lunds 2021 Bank intere51 1,406 1, 165 Tota12021 1.165 1,165 Page 22

y:-I- WEST CLIFF (fENDRING) TRUST ..IA company lirriiled by guaranioe).. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 Analysls of expendlture on ¢harltsble act]¥llle¥ Summary by fund typ Unrnstrlcted tunds 2022 Totsl 2022 Tot81 2021 Charitable Activilles 870.552 870,552 318,445 Total 2021 318,445 318,445 Summary by axpendlture typo staff costs Dopraclatlon Olhgr costs 2022 2022 2022 Totsl 2022 Total 2021 Gharllable AcllviUe8 67,679 13,800 789,073 870,552 318,445 Total 2021 64.767 17.422 236,256 818,445 Analys18 of expendlture by •ctfvltles Actlvltle8 undertaken dlrectly 2022 Total lundg 2022 Total nds 2021 Charitthe Acllvitiés 870,552 870,552 378,445 Tolal 2021 318.445 318.445 Page ZJ

*%- WEST CLIFF ITENDRING) TRUST .rfT•.. (A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 Analy$ls ol expendlture by actlvltles {conllnued) Analys18 ol dlroct ¢o$t$ Total fund$ 2022 rotai funds 2021 Thefilra 2022 Stsff costs D¢preclalion Purchases ol klosk sa Pertormers and other show ¢08ts SOLT Commlsslon Friends lundralslng costs Ughl and heat Charlly shap overh8ads Rates and wal6r Waste dl$posal R¢palrs and maintenance Technical Insuranc8 Cleaning Performlng rlghis Prlnllng postage and slalionery Advertislng Websllg and ¢ompJter costs Telephon8 Llcenc8s and related costs Bank and credit card Gharges General expenses Tralnlng Enlertalnment Covld-19 oxwnditure Blocked input VAT Governance costs- accountar 67,679 13,800 12,465 402,693 2,591 19,550 12,008 3,000 3,661 1.833 131,6D7 67,679 13,800 12,465 402,693 2,591 19,550 12,008 3,1)00 3,661 1033 131,607 100 15.466 13.410 17,382 4,313 2662 18,936 161 1.701 11.101 574 25 207 64, 767 17,422 2, 785 115, 788 (78) 4,605 7,224 2,400 f,524 2,731 31,728 1,500 13,006 3,266 (1, 171) 1,896 11,164 15.070 1,346 532 2,214 1,038 1,059 15,466 13,410 17,382 4.313 25,562 18.936 1.861 1.701 11.101 574 207 1.089 11,857 3,658 85,079 3.948 85,079 3.948 870.552 870,552 318,445 Toial 2021 318,445 316,445 Page 24

..4 WEST CLIFF (TENDRINGI TRUST: ir:.:.,. ;"""{A company limited by g.uaronteol.. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEwfEMBER 2022 Independ•nt èxamlner's remuneratlon 2022 2021 F885 payable lo th8 Trusfs ind8pendenl examln8r lor the Independenl examlnalion ol the Trust's annual a(Unts 1,875 1, 700 St1 ¢08ts 2022 2021 Wages and salarles soal securtty costs Contrlbutlon to doflnod ¢ontrlbutbn ponsion s¢hame8 85,511 1,059 1,109 82,711 1,018 1,038 67,679 64,767 Th8 average number ol persons 8mployed by the Trust durlng thé yaar wa8 as lollows.. 2022 No. 2021 No, Admlnlstratlon staff No 8mployee received remuneration amourtlng to mor8 than £60,000 In elther year. The Charity has pald £1,410 in the year to O Holloway a trusteg. In res01 ol stag9 manaGem8nt lees. The Charily has pa £2,910 to K Harris a truslee. for the provision of Ilghl and sound services In the year. The lees have been paid under lornial agreements for the provlslon of these servl¢e$ and are not in relallon to their roles as truste8s. 10. Trustees. remuneratlon and expenses Durfng Iho year, no Trustoes recgivgd any remun8rabon or other ben815ts 12021- £NILJ. During the year ended 30 Sept8mb8r 2022, no Trustè8 ¢xpans¢s have been incurred (2021- £NILJ. Pag8 25

WEST CLIFF (fENDRING) TRUST, (A company 11m1t by guaranlee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 11. Tanglble tlxed assets Fr¢ehold FExtures and propgrty flttlngs Computor qulpment Total Cost or valuatlon At 1 October 2021 Additions R8vaiuallons 1.989,385 299,933 107 16,580 2,305,898 405 296,993 296,993 At 30 Seplember 2022 1286,378 300,040 16,678 2,803,296 Depr•cl•tlon At 1 October 2021 Charo¢ lor the year 19,385 211,829 13,232 15,172 246,366 13,800 At 30 S¢oemb6r 2022 19,385 225,061 15,740 260,186 Nel book valu• AI 30 Seplember 2022 2266.993 74,979 1,138 1343,110 At 30 Seplember2021 1.970,000 88.104 1,408 2,059,512 The Ireehotd propgrty was revalued to market value al 30 Sgplember 2022 by the Tru81ee8. The Trust has adopted a FK)Iky of r¢voluation for tangiblo flxed assets. Had Ih888 as$ets bg6n meagured ai hi$lod¢ ¢osl, Ihg earrylng values woukl have bgen as folbws: 2022 2021 Freehold property 51,529 51.529 12. Stock8 2022 2021 Finlshed goods and goods lor re$e 610 610 Page 26

-.È jl WEST CLIFF ITENDRING) TRUST (A company limited by guarantee) 4 >":.+ NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 30 SEPTEMBER 2022 13. Dobtor$ 2022 2021 Due wlthln one ye•r Trade debtors Oih@r débtors Prepaymgnis and accru¢d Incom8 4,075 613 27,500 4,075 28,113 14. Credllor8: Amount¥ 18lllng due wlthln one yfrar 2Q22 2021 Trade cr8dllors Other taxallon and soclal 8uTty A¢¢ruals and deferred income 19,409 2,793 176,878 885 95,265 199,080 96, 154 2022 2021 Delerr9d Income at l Octob8T 2021 R68ources delerred durfng the year Amounts rèl8as8d Irom sxe*loLbS periods 93,162 107,920 162.536 93, 162 {93,162} (107,920) 162,536 93, 162 Deferred income r6lale8 to tlcket sales In advanc&. 15. Flnanclal Instruments 2022 2021 Flnan¢lal assets Financial assets measured at fair vatue Ihrough inGome and exwndituTe 336,912 330,306 Flnanclal assets measured al lair vdue thrcrtjgh inGom8 and eXpendIre comprise bank and cash balances. Pago 27

. WEST CLIFF (TENDRING) TRUST, I. *=:. . {A cornF>any Ilmlled by guarantee} NOTES TO THE HNANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 16. Statement ot lund8 Statement of funds - curront yr Balance at 30 Galn81 Septembor (Losses) 2022 B•lan¢è 811 Oclobér Income Expendlture Unrestrlcted lunds General lunds Revaluallon r8seNe 384,531 n6,799 1.937,856 {870,552) 250,778 1234,849 296,993 2,322,387 n6,799 1870,552) 296.993 1485,627 Statemont ol lund8- prlor yr Balance 81 30 Septembor 2021 Bal8n¢e 81 l Oclober 2020 Incom8 &pendlfur8 Unrestrlcted lund• General funds Revaluation T8serv6 228,6TI 1.937,856 474,299 (318,445) 384,531 1.937.856 2, 166.533 474,299 (318,445) 2.322,387 17. Summary of funds Summary of fund$- ¢urront yoar Balanc8 at 30 Galngl September (Losses) 2022 Balance at 1 OGlgber 2021 Income Expendltura Ganaral funds 2.322.3B7 736,799 {870A52) 296.993 2.465,627 Page 28

WEST CLIFF ffENDRINGI TRUST. (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 17. Summary ot funds (contlnued) Summary ot funds - prlor year 8alanoe al 30 Septemb81 2021 Balance al l October 2020 Income Exp8ndltur8 General lund5 2,166,533 474,299 f318,445J 2,322,387 1& An8lyg1g of not a$selg between lundg Analysls of net as8et8 batwegn funds- currnnt yoar Unro8trl¢tod fund> 2022 Total lund8 2022 Tanglble lixed assets Current assets Crgdilors due withln one year 2,343,110 341,597 {199,0801 2,343,110 341,597 1199,080) Tot•1 2,485,627 2.485,627 Analy$lJ of nel a$$els bslween funds- prfor yoor Unreslrlct80 funds 2021 Totaj lunds 2021 Tangible lixed as$els Current assels Creditors due wtthln one year 2,059,512 359,029 {96,154J 2,059,512 359,02g 196, 154) Total 2,322,387 2,322.38? Page 29

WEST CLIFF ENDRING} TRUST_ . (A company Ilmlied by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 19. R8conclllatlon ol net rnovomont In funds to net cash flow from op8ratlng a¢llvltle$ 2022 2021 Nel incomejoxpendilure for the year las per Slatem$nt ol FinanGiat AcllvllS8s1 (134753) 155,854 Adlu5tments lor: Depreclalion charoes Bank inler8st r8celved Decroasollln¢reasol In dobtor8 Incr8a5el(decroasel In creditors 13,800 {1,406) 24,038 102,926 17,422 (1.165) (25,646) (13,332) Net cash provlded by op•ratlng acll¥rth6 5,605 133, 133 20. An•ly$l$ ol M•h and cash equlvalents 2022 2021 Cash In harKI 336,912 330,306 Total cagh and cash equlvalents 336,912 330,306 21. Analysls ol eh8ng&s In nèt d•bt At30 Sgptgmber 2022 OCtor 2021 Cash flow8 Cash al bank and In hand 330.306 6,606 336,912 330,306 6,606 336,912 Pag8 30

Reglsiered number: 2002819 (England & Wales) Charity number: 1001022 WEST CLIFF ITENDRING) TRUST .

4*. .,.4 (A company Ilmited by guaranlee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

I WEST CLIFF (TENDRINGI TRUST '. (A company Ilmlied by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022 The Trustee5, who are also Dlreclors for ihe puwes of Company Law, present their annual report togelh&r with lh8 financial statements ol the Wesl Clilf (Tendringl Trust for Ihe year 1 Ocltsber 2021 to 30 Sep18mber 2022. Ths Annual report sgrvgs th8 purposes ol both a Trustees. report a dlreGlors' report und&r company law. The Trusioes confirm that the Annual reF)Ort and financial stalaments of the charitabl8 company comply wSlh the Gurrent stalulory r8quirem8nts, tho requirements ol th8 charitable companls gov8rnlng document and th9 provisions of the Statement of R8oommended Piactice ISORPI appllcabl8 lo charities pr8paring Ihalr aoUntS In accordance with lh8 Finandal Repong StarKlard applicable in the UK and Flepublic ol Ireland {FRS1021 lelfe¢llvo 1 January 20191. Since the Trust qualif195 as small undei section 382 of Ihg Companl8s Act 2006, tho Strategic report required ol medium and largo companles und&r Ihe Companies Act 2006 (Strategic Report and Dlr8ctors' Reportl Rggulailons 2013 has been omitted. The Trust also trades urxler the names W6St Clill Theatre Clacton On Sea. Publlc Ben8llt The Trustees conllrm that they have relerred lo the guidance Contain In th9 Charity Commlssion's general guidanco on puljic benefll when rewewing the chaS aims and obiecllves aThY In planning lutur9 aclivKl8s ar exerclslng Ihelr duil88. STRUCTURE, GOVERNANCE AND MANAGEMEKr Con8tlluilon The Wesl Cllff (TendrirvJl Twsl, Yhe Twsl., Is a company Ilmited by guarant88 and gov8rn0d by Ils Memorandum and Articles ol Associallon. It was reglslered as a Charlly ihe Charity Commission on 23rd November 1990. Appolntment of Tru#to&s Th9 M9morandum allows lor botween 3 and 12 Trust6•s. Throughout the linan¢ial yaar there wero 11 vollng Trustee8. Trusl8es ale appointed by the Board ol Twstees hang been duly proFJosed and seGond8d. Thera aro no externally nominated Trusleos. Al the AGM one thlrd of Trusl8es for Ihg timo belng ralire from office. ti thelr numbgr is not a multlpl8 ol three then Ihe nearest number to one third reyre. The Tnjsloos who retire are those who have been long¢st in off ice slnce their last elèctlon or appointment. A r8llring Trust88 is d1g11e lor rg-ele¢iion. Officers are also aFpolnled al Ihe AGM. The Charman, Charman lif ther8 is onel, Honorary Secrètary and the Honorary Treasurer are appjlnled from Truslegs aTrJ have a vole. Tru$teB Inductlon Each Trustee is normally responsible for a parlicular area of 0ration and potential Trustees are approachad wh Ihls in mind. The Chairman, Secretary and other Trustees assist 7Mth the general induction of n9w Twsle8s and add Ihoir own expertise to th8 seltion arvj Induclion pr$s. Page 5

WEST CLIFF (TENDRING) TRUS.T ". (A ¢ompany limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 Accounilng policle8 (contlnued) 2.4 Expendlture Expenditure is recognised once thera 1$ a legal or conSInVe OlgatIOn lo Iransler 8conoml¢ bengfll to a thlrd party, It is prObe that a Irans19r ol economic benefits will bè rèqulrèd In sottlem8nl and th8 amount ol the ¢)bligalion can be measured re118bly. Exp8ndiluie 15 classllied by aclivliy. The costs ol each aclvily are made up ol Ihe total ol costs and shared costs, Includlng support costs involved Sn undertaklng each aelivity. Direct costs allributabl8 to a singl8 activity aro allooaled directly lo that aclfvlly. Shared ¢O$ls which conlribule lo more than one aclivity and support costs whlch aro not atlribulable lo a sirole actfvty are 8pporilon8d b8Wn those actlvilies on a basis conslslenl with ihe use ol resources. Expandilufè on ¢harilablg acknvities is incurred on dlreclly urKlertaking lh• acllvlllès which further tho Trusl's objectives, as well as any associated support costs. The charlty falls thIn the scopo ol partlal exemption lor VAT. Input VAT Ihal Can not b8 reclalmgd Is shown as block9d input VAT in the r8venue accounl. 2.5 Govornm8nt gran18 Govornmont grants relailryJ to tangle fixed a88ets ar8 treated as d8l&rred Income and released lo the Sialemenl ol Ilnancial acllvilies OV8T lh8 expoc1 useful lives ol the assets concerned. Other grants are credited lo tha Statement ol financial actlvilies as the related exp6ndlture 1$ In¢urred. 2.6 Intero$t roctrlvablo Interest on fund8 hela on deposit Is induded whan recelvable and tha amount ¢an be measured rellably by thè Trust. ihls Is normally upon notllicallon ol th8 intsr8$1 or payab by the Inslllullon with whom the lunds are deposlted. 2.7 Tanglble fixed assets and deprecl•tlon Tangible fixed assets are inttialty reeogni88d al cost. Afloi rgcognilion. under the ralL[atiOn modal, langlblo Ilxed assets whose lair value can be measured rellably shall bo ¢arrl¢d ai a revalu8d amount. beiTh2 their lair valu8 al the date ol revaluallon less any subsequent accumulal$d deprecialion and subsequent accumulated impaim18nl10ssoS. Revaluations are made with Sufflent regularity lo ensure thal thè ¢arrying amount does not drffer maiorially from that which would be d8lermined using fair value al the end ol the reporting dale. Fair values are determlned from markel-based evidence by appraisal that Is normally undertaken by professionally qualilled valuers. 11 there is no Marke1-bas evidence of lalr value because ol th& specialised nalure ol the langSble fixed assel arKI it is rarely sokl, except as part ol a ¢ontribullng buslne8s, a Trust may need io éstimaig lair value usiro an income or depreciated replacement cost approach. Gains and losses on revaluation are rwnised in the Sialement of Ilnancial activities, wth a separate revalLtaln serVe bging shown in tho Slatemenl of lunds note. Page 19

..4 WEST CLIFF (TENDRINGI TRUST: ir:.:.,. ;"""{A company limited by g.uaronteol.. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEwfEMBER 2022 Independ•nt èxamlner's remuneratlon 2022 2021 F885 payable lo th8 Trusfs ind8pendenl examln8r lor the Independenl examlnalion ol the Trust's annual a(Unts 1,875 1, 700 St1 ¢08ts 2022 2021 Wages and salarles soal securtty costs Contrlbutlon to doflnod ¢ontrlbutbn ponsion s¢hame8 85,511 1,059 1,109 82,711 1,018 1,038 67,679 64,767 Th8 average number ol persons 8mployed by the Trust durlng thé yaar wa8 as lollows.. 2022 No. 2021 No, Admlnlstratlon staff No 8mployee received remuneration amourtlng to mor8 than £60,000 In elther year. The Charity has pald £1,410 in the year to O Holloway a trusteg. In res01 ol stag9 manaGem8nt lees. The Charily has pa £2,910 to K Harris a truslee. for the provision of Ilghl and sound services In the year. The lees have been paid under lornial agreements for the provlslon of these servl¢e$ and are not in relallon to their roles as truste8s. 10. Trustees. remuneratlon and expenses Durfng Iho year, no Trustoes recgivgd any remun8rabon or other ben815ts 12021- £NILJ. During the year ended 30 Sept8mb8r 2022, no Trustè8 ¢xpans¢s have been incurred (2021- £NILJ. Pag8 25

West Cliff (Tendring) Trust Independent Examination findings report for the year ended 30 September 2022

July 2018

The Trustees

West Cliff (Tendring) Trust Tower Road Clacton on Sea Essex CO15 1LE

Firstly, we would like to express our thanks to all members of staff who assisted us in carrying out our Independent Examination work and we are grateful for the time they have taken to help with our queries.

Griffin Chapman are pleased to present this report for the sole attention of the trustees of West Cliff (Tendring) Trust, which contains information from our independent examination work for the year ended 30 September 2022 including:

Independent Examination opinion in accordance with section 145 of the Charities Act 2011;
Matters which arose which we consider should be brought to your attention;
Material adjustments and unadjusted amendments to the financial statements; and
Other matters, if any, arising from the independent examination that, in our professional judgement, are significant to the oversight of the financial reporting process.

This memorandum is strictly confidential and although it has been made available to management to facilitate discussions, it may not be taken as altering our responsibilities to the charity arising under our independent examination engagement letter. The contents of this letter should not be disclosed to third parties without our prior written consent. No responsibility is assumed to third parties.

Griffin Chapman 4 & 5 The Cedars, Apex 12 Old Ipswich Road Colchester Essex, CO7 7QR

27 April 2023

Yours sincerely,

Thomas Maddocks, ACA, FMAAT Partner, Griffin Chapman

Description	Page
Independent examination summary 4
1. Findings and recommendations from our independent examination 5-6
2. Matters raised in previous year’s findings report 7-9
3. Summary of journal adjustments 10-11
4. Independence and Ethics 12
5. Useful links and updates in the sector 13

Independent examination summary

We have completed our independent examination of the financial statements for the year ended 30 September 2022.

We as the examiner are not required to form an opinion as to whether the accounts show a true and fair view. Rather, the objective of the examination is to enable us to state whether, on the basis of procedures carried out, anything has come to our attention that causes us to believe that the accounts are not prepared, in all material respects, in accordance with the financial reporting framework. In other words, it is a form of negative assurance. For the purposes of expressing negative assurance, we should be able to obtain sufficient appropriate evidence – primarily through enquiries and analytical procedures – to be able to draw these conclusions.

Other matters which may cause concern are reported on an exception basis, if they arise during the course of the examination.

Our independent examination is, therefore, not designed to identify all control weaknesses and the matters reported are limited to those deficiencies that we have identified during our work.

We have complied with the Independent Examination requirements and all threats to our independence, as identified to you, have been properly addressed through appropriate safeguards. No additional facts or matters have arisen during the course of the independent examination that we wish to draw to your attention and we confirm that we are independent and able to express an objective view on the financial statements.

Our Independent Examination Report

We anticipate that our independent examination report will be unqualified.

We have no concerns and have come across no matters in connection with the examination to which attention should be drawn in our report in order to enable a proper understanding of the accounts to be reached.

1. Findings and recommendations from our independent examination

This section of our report includes our findings and recommendations that we identified during our examination work.

We have prioritised our recommendations into the following categories:

High– matters that we consider fundamental, against which management should take action as soon as possible;
Medium – matters that we consider significant, that should be addressed within a reasonable/ defined timeframe; and
Low – matters that merit attention and would improve overall control, or are options to promote better or more efficient practices

Observation and risk / Grading Findings & recommendations Management response and Timescale and impact action planned responsibility for implementation The accounting records had High This has been addressed by the not been maintained to an Trustees since the year end and adequate standard during the responsibility for the accounting year. Opening balances had function has passed to the new Finance not been agreed from the Manager and delegated to the previous year, and bookkeeper, who has introduced new transactions had not been controls and brought the accounting fully posted. records up to date

1. Findings and recommendations continued from our independent examination

Observation and risk / impact	Grading	Findings & recommendations	Management response and action planned	Timescale and responsibility for implementation

Observation and risk / impact	Grading	Findings & recommendations	Management response and action planned	Timescale and responsibility for implementation

Blocked input VAT had not been accounted for in the accounting records and had not been shown as an expense in the management accounts.

Medium

This has been discussed with the new bookkeeper, who has brought the records up to date and is now in a position to make the relevant entry on a monthly basis.

The VAT returns were Medium The Charity has now transitioned to outsourced and the Sage and has reliable accounting data supporting calculations and along with the new bookkeeper settled explanations were not clear. in, and we would recommend that the VAT function is brought in house going HMRC opened a review into forward, if the bookkeeper was the March 2022 VAT return, confident to complete this process and and subsequently amended had enough time. the return submitted.

2. Matters raised in previous year’s findings report

The following table presents matters that have been previously raised in management reports and highlights where it is thought that actions are yet to be implemented.

Matters that have not yet been resolved will be shown in our examination findings this year once again.

Observation and risk Grading / impact

Findings & recommendations Management response and action Timescale / planned responsibility

The accounting records of the Charity are maintained to the required standard.

The accounting records presented were High not up to date for a charity of this size and complexity. The charity should review and ensure its accounting function has enough time to complete the work required. We understand the treasurer changed around the year end and there is time required to understand the role.

The charity has a large volume of small transactions, and the bookkeeping seems to be a timely process. We would recommend employing a bookkeeper or outsourcing the accounting function if the trustees and management team find the task too time consuming.

Trustees recognise that this was a very difficult year with regards to keeping our accounting records up to date.

Our previous treasurer sadly died in November 2020 and our assistant treasurer, Dave Clark, stepped in and did the best he could but he made it clear this was short term. Our current Treasurer, Joy Wicks, joined the Trust in April 2021 (more than halfway through the financial year) and was appointed Treasurer in May 2021. The handover was not as smooth as it could have been as Dave Clark also resigned in September 2021 and Joy has had a lot to pick up. Additional problems occurred when moving from the Paxton accounting system (introduced by the previous Treasurer) to Sage halfway through the year.

Continued into next section

2. Matters raised in previous year’s continued findings report

The following table presents matters that have been previously raised in management reports and highlights where it is thought that actions are yet to be implemented.

Matters that have not yet been resolved will be shown in our examination findings this year once again.

Observation and risk Grading / impact

Findings & recommendations Management response and action Timescale / planned responsibility

Continued from previous section

Completeness of the Bank statements for all accounts were accounting records. High initially not available. Consequently, not all the transactions in those bank accounts were included in the accounting records.

The bank accounts were not reconciled and agreed to the accounting records. We would strongly recommend this is completed weekly/monthly to ensure the records are up to date and accurate.

Year-end adjustments made in the previous accounts to 30 September 2020 had not been included on the accounting system. It is important that any adjustments made at the year end are reflected back into the accounting system, to ensure it reflects the true opening position of the charity at any one time.

In addition the trustees had been unhappy with accountants, CBS, for quite some time and decided to change. They agreed to move VAT returns and payroll in April 2021 to In For A Penny and to move annual accounts inspection to Griffin Chapman. The CBS handover was not as smooth as the trustees would have liked.

As a result of this and your recommendations, the Trustees agreed at their meeting in June that we should look for a self employed bookkeeper to carry out the tasks recommended in your letter including weekly bank reconciliation. This has now been done and the bookkeeper is employed currently for one day a week with an additional 2 hours on a second day to ensure everything is up-to-date as recommended before the end of year.

2. Matters raised in previous year’s continued findings report

The following table presents matters that have been previously raised in management reports and highlights where it is thought that actions are yet to be implemented.

Matters that have not yet been resolved will be shown in our examination findings this year once again.

Observation and risk / impact	Grading	Findings & recommendations	Management response and action planned	Timescale / responsibility
There remains some uncertainty regarding the status of the Friends of West Cliff Theatre, and how to account for fundraising transactions, income and costs. Low We would be happy to have a meeting to discuss this with you to clarify the fundraising activities of the charity, and how transactions should be posted.			Trustees agree that we should arrange a meeting with you, our Treasurer and the Friends’ treasurer asap to ensure everything is in order before the end of the next financial year. Meeting has since been held and overall approach confirmed.

3. Summary of Journal Adjustments

The table below summarises the adjustments made to the accounts during our examination work, and agreed with the finance manager and bookkeeper;

Adjustments	Balance Sheet Impact £	Statement of Financial Activities Impact £
Per Draft Accounts presented for independent examination	2,372,147	49,760
Depreciation on fixed assets for the year	(13,800)	(13,800)
Accrued grant income brought forward matched against receipts in year	(27,500)	(27,500)
Reanalysis of deferred income brought forward	93,162	93,162
Deferred income carried forward at year end recognised	(162,536)	(162,536)
Increase in independent examination fee accrual	(175)	(175)
Correct unidentified historic suspense account balances brought forward	3,240	3,240
Inclusion of box office sales and other income banked on 2 October 2022	9,626	9,626
Continued:

continued 3. Summary of Journal Adjustments

The table below summarises the adjustments made to the accounts during our examination work, and agreed with the finance team;

Adjustments	Balance Sheet Impact £	Statement of Financial Activities Impact £
Blocked input VAT recognised as cost	(85,079)	(85,079)
Freehold property revaluation	296,993	296,993
Correction of cash balance at year end	(451)	(451)
Per Final Accounts to be signed by Trustees	2,485,627	163,240

4. Independence and ethics

Facts and matters that bear upon our objectivity and independence

We confirm that we comply with the Ethical Standards for Independent Examiners.

There were no significant threats to our independence and objectivity identified during the Independent Examination work.

Griffin Chapman are able to assist in the final preparation of the financial statements, from the information given by your senior management and finance team. This work is computational, and your informed management then review and confirm the final draft of the financial statement and ensure they are as expected.

Fees this year

We confirm that the fee charged during the year in respect of services performed for West Cliff (Tendring) Trust were agreed with the Trustees when our appointment began, and are comparable to the previous year.

Service	Fee, net of VAT
Independent examination and preparation of accounts £ 1,875

Further services

Griffin Chapman offer a range of other specialist services.

We would be happy to discuss the scope of any other work and agree an estimate of the fee in advance of commencing activity.

5. Useful links and updates in the sector

My Charity Commission Account

The Charity Commission plans to launch My Charity Commission Account, an online service for trustees, managers and accountants. The account will be the new way to access the Charity Commission’s online services from Spring 2023 and it will provide tailored support and information to help charities run their organisations effectively. It is also to be used by other people authorised by the charity, such as accountants or lawyers.

Online services to be made available include updating charity details, submitting annual returns, and making changes to a governing document, a charity’s name or financial year end.

Further details including how to setup the account can be found via the page: https://www.gov.uk/guidance/setting-up-my-charity-commission-account

Charities and Investment matters

In November 2022, the Charity Commission released an update on its investment guidance, Charities and investment matters: a guide for trustees (CC14) to reflect the Butler-Sloss ruling. This confirmed that it is progressing a wider redesign and update of CC14, including clarifications on social investments which are made under separate powers. It confirmed that charities can continue to rely on the legal position in CC14 when making investment decisions. The Commission also stated that charity trustees’ primary and overarching duty is to further the purposes of the charity. Therefore they can, where appropriate, make financial investments designed only to secure the best financial return.

The effects on the balance sheet could include:

•Where new ethical investments have been made, the need to clearly assess the classification of the investments including determining whether an investment is a financial investment or in fact a social investment and the subsequent accounting and disclosures are appropriate; and

•The need to consider enhancing disclosures and information in the Trustees’ Annual Report and notes to the financial statements surrounding investments. This could include greater explanation of investment disposals and additions, investment policies, the types of investments held and purposes by which they are held.

An updated version will be published in the Summer 2023 on the page: https://www.gov.uk/government/publications/charities-and-investment-matters-a-guide-fortrustees-cc14

4 & 5 The Cedars, Apex 12 Old Ipswich Road Colchester Essex CO7 7QR

Thank You

Thank you for your attention in reading our findings report. If you have any further queries, please do not hesitate to contact me on 01206 842000 or Thomas@griffin-chapman.co.uk.

Thomas Maddocks, ACA, FMAAT Independent Examiner

The Trustees

Contents

Independent examination summary

Our Independent Examination Report

1. Findings and recommendations from our independent examination

1. Findings and recommendations continued from our independent examination

2. Matters raised in previous year’s findings report

2. Matters raised in previous year’s continued findings report

Continued from previous section

2. Matters raised in previous year’s continued findings report

3. Summary of Journal Adjustments

continued 3. Summary of Journal Adjustments

4. Independence and ethics

Facts and matters that bear upon our objectivity and independence

Fees this year

Further services

5. Useful links and updates in the sector

My Charity Commission Account

Charities and Investment matters

Thank You