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 D￿ffl￿r 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
MEl9￿Q
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 prev￿U5 Iwo years along wlh p$rlod5 of 50cialty dlstanc$d openlng
serlously altecled our Income, wh￿h 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 F￿6nd8' 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 dOna￿on8 and support Irom our communlty $iakehold&r$, In
partlcular, we received Lqrgg ￿acY donat￿n$ 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 a￿ayS 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 pr￿le 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 th￿r 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 aC￿sS 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 p￿p1a 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 a￿oUntS
In accordance with lh8 Finandal Repo￿ng 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 cha￿￿S 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 ha￿ng 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 d1g11￿e 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$teB Inductlon
Each Trustee is normally responsible for a parlicular area of 0￿ration and potential Trustees are approachad
w￿h Ihls in mind.
The Chairman, Secretary and other Trustees assist 7Mth the general induction of n9w Twsle8s and add Ihoir own
expertise to th8 sel￿tion arvj Induclion pr￿$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.
Th￿trO 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• 8X￿Tion¢*
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 peO￿e 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 eXaMinat￿ns. 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-r￿sIng 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 cOU￿ed ¢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
¢m￿oYees1￿k9IY 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 $usp8nslon gqulpmenl and vAnchgs and
training in their use.
Portable appliance tesling {PAT T88tlng1 arKI Fixed IrL5tallalon Tesung IFITI of all Trust own&Y
equipment.
Gas, El¢clri¢ily and Fire Equipment InslaltaUons are Inswtéd annually by Speclall8t firms.
Adhergnce to COSHH regulations.
Health & Safety and Equal Opportun￿e$ 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 Ir￿oMe 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 T￿hnicIan 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 malnl8nar￿0. 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 poI￿Y 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 arou￿1 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 ex￿pIlonal 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 ac￿vIlle8.
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 l￿dS r￿1 required lor day.Io-day operation8 In InioroSt-
bearing accounts with authoiised finan￿al 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 r￿Ul18M8nIS 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 DIre￿On$ 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 Inde￿￿￿ent 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 acknO￿adge IheSr reSp￿sIbIli￿S for coMp￿ng 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 aCt￿tIeS
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 reC￿ved 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 recover8￿8 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 COM￿OI10n ol the $eThke.
Certain ty￿8 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¢ off￿8 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 st￿W 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 conSIn￿Ve O￿lgatIOn lo Iransler 8conoml¢ bengfll
to a thlrd party, It is prOb￿￿e 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$ls which conlribule lo more than one aclivity and support costs whlch aro
not atlribulable lo a sirole actfvty are 8pporilon8d b8Wn those actlvilies on a basis conslslenl with
ihe use ol resources.
Expandilufè on ¢harilablg acknvities is incurred on dlreclly urKlertaking lh• acllvlllès which further tho
Trusl's objectives, as well as any associated support costs.
The charlty falls ￿￿thIn the scopo ol partlal exemption lor VAT. Input VAT Ihal Can not b8 reclalmgd Is
shown as block9d input VAT in the r8venue accounl.
2.5 Govornm8nt gran18
Govornmont grants relailryJ to tangl￿e fixed a88ets ar8 treated as d8l&rred Income and released lo
the Sialemenl ol Ilnancial acllvilies OV8T lh8 expoc1￿ useful lives ol the assets concerned. Other
grants are credited lo tha Statement ol financial actlvilies as the related exp6ndlture 1$ 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$1 or payab￿ by the Inslllullon
with whom the lunds are deposlted.
2.7 Tanglble fixed assets and deprecl•tlon
Tangible fixed assets are inttialty reeogni88d al cost. Afloi rgcognilion. under the r￿alL[atiOn modal,
langlblo Ilxed assets whose lair value can be measured rellably shall bo ¢arrl¢d ai a revalu8d
amount. beiTh2 their lair valu8 al the date ol revaluallon less any subsequent accumulal$d
deprecialion and subsequent accumulated impaim18nl10ssoS.
Revaluations are made with Suff￿lent 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 revalLtal￿n ￿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 dgprec1al￿1
15% on reducing balarK&
on r￿jU01ng balar￿9
2.8 Stock8
Stocks aro V￿Ued 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 $gIV￿g3 il musl provide.
Provlslons measured al Ihg bèst estimato of the amounts required to settle thè Obl￿all0￿. 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 fina￿al activities a8 a flnance Cost.
2.12 Flnanelal Instrumèn
Th8 Tntsl only has linanchql assets and ftnanryal lia￿'ll￿e5 of a klnd that qudlfy as basi¢ financial
Instruments. Baslc Inanclal instruments ar8 Inilially recogniseLI al transactlon valug and subsequently
measured at Ih8ir settlement va￿e wlh the exception ol bank loans whlch arg subsequently
measured at amort158d ¢))sl usirKJ Ihe effective Inte￿1 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$0nts Ihg
amounts payatrje by th8 Trust lo the lund in reswt of the year.
2.14 Fund accounllng
General funds are unreslricted funds which are avai￿16 for use al the dlscretion of the Trustees In
furtherance ol the gen8rd owee￿YeS ot tho Trust and whth have not been de8ignatgd for olhgr
purposes.
Voluntary Ineome
Unro8irl¢tod
funds
2022
Totfjl
fund8
2022
Tolaj
lunds
2021
Donatlon•
Charlty shop.. Sale of donat&J goods
Friends ol the Wesl Clill
Other donations and gill aid
Sponsorshlp
L8gac168
L@gacy received
Grants
19,033
43,128
21,563
19.033
43,126
21,563
14,664
17,644
20,642
350
60,000
60,000
2,000
Arts GounGil gran1$
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$
unrtrstrl￿ed
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
26￿62
18,936
1￿61
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
St￿1 ¢08ts
2022
2021
Wages and salarles
so￿al 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 res￿01 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 8￿uT￿ty
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 eXpendI￿re 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 y￿r
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 y￿r
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
OCto￿r
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

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 D￿ffl￿r 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
MEl9￿Q
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 prev￿U5 Iwo years along wlh p$rlod5 of 50cialty dlstanc$d openlng
serlously altecled our Income, wh￿h 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 F￿6nd8' 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 dOna￿on8 and support Irom our communlty $iakehold&r$, In
partlcular, we received Lqrgg ￿acY donat￿n$ 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 a￿ayS 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 pr￿le 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 th￿r 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 aC￿sS 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 p￿p1a 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 a￿oUntS
In accordance with lh8 Finandal Repo￿ng 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 cha￿￿S 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 ha￿ng 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 d1g11￿e 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$teB Inductlon
Each Trustee is normally responsible for a parlicular area of 0￿ration and potential Trustees are approachad
w￿h Ihls in mind.
The Chairman, Secretary and other Trustees assist 7Mth the general induction of n9w Twsle8s and add Ihoir own
expertise to th8 sel￿tion arvj Induclion pr￿$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.
Th￿trO 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• 8X￿Tion¢*
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 peO￿e 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 eXaMinat￿ns. 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-r￿sIng 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 cOU￿ed ¢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
¢m￿oYees1￿k9IY 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 $usp8nslon gqulpmenl and vAnchgs and
training in their use.
Portable appliance tesling {PAT T88tlng1 arKI Fixed IrL5tallalon Tesung IFITI of all Trust own&Y
equipment.
Gas, El¢clri¢ily and Fire Equipment InslaltaUons are Inswtéd annually by Speclall8t firms.
Adhergnce to COSHH regulations.
Health & Safety and Equal Opportun￿e$ 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 Ir￿oMe 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 T￿hnicIan 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 malnl8nar￿0. 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 poI￿Y 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 arou￿1 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 ex￿pIlonal 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 ac￿vIlle8.
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 l￿dS r￿1 required lor day.Io-day operation8 In InioroSt-
bearing accounts with authoiised finan￿al 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 r￿Ul18M8nIS 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 DIre￿On$ 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 Inde￿￿￿ent 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 acknO￿adge IheSr reSp￿sIbIli￿S for coMp￿ng 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 aCt￿tIeS
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 reC￿ved 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 recover8￿8 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 COM￿OI10n ol the $eThke.
Certain ty￿8 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¢ off￿8 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 st￿W 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 conSIn￿Ve O￿lgatIOn lo Iransler 8conoml¢ bengfll
to a thlrd party, It is prOb￿￿e 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$ls which conlribule lo more than one aclivity and support costs whlch aro
not atlribulable lo a sirole actfvty are 8pporilon8d b8Wn those actlvilies on a basis conslslenl with
ihe use ol resources.
Expandilufè on ¢harilablg acknvities is incurred on dlreclly urKlertaking lh• acllvlllès which further tho
Trusl's objectives, as well as any associated support costs.
The charlty falls ￿￿thIn the scopo ol partlal exemption lor VAT. Input VAT Ihal Can not b8 reclalmgd Is
shown as block9d input VAT in the r8venue accounl.
2.5 Govornm8nt gran18
Govornmont grants relailryJ to tangl￿e fixed a88ets ar8 treated as d8l&rred Income and released lo
the Sialemenl ol Ilnancial acllvilies OV8T lh8 expoc1￿ useful lives ol the assets concerned. Other
grants are credited lo tha Statement ol financial actlvilies as the related exp6ndlture 1$ 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$1 or payab￿ by the Inslllullon
with whom the lunds are deposlted.
2.7 Tanglble fixed assets and deprecl•tlon
Tangible fixed assets are inttialty reeogni88d al cost. Afloi rgcognilion. under the r￿alL[atiOn modal,
langlblo Ilxed assets whose lair value can be measured rellably shall bo ¢arrl¢d ai a revalu8d
amount. beiTh2 their lair valu8 al the date ol revaluallon less any subsequent accumulal$d
deprecialion and subsequent accumulated impaim18nl10ssoS.
Revaluations are made with Suff￿lent 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 revalLtal￿n ￿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 dgprec1al￿1
15% on reducing balarK&
on r￿jU01ng balar￿9
2.8 Stock8
Stocks aro V￿Ued 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 $gIV￿g3 il musl provide.
Provlslons measured al Ihg bèst estimato of the amounts required to settle thè Obl￿all0￿. 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 fina￿al activities a8 a flnance Cost.
2.12 Flnanelal Instrumèn
Th8 Tntsl only has linanchql assets and ftnanryal lia￿'ll￿e5 of a klnd that qudlfy as basi¢ financial
Instruments. Baslc Inanclal instruments ar8 Inilially recogniseLI al transactlon valug and subsequently
measured at Ih8ir settlement va￿e wlh the exception ol bank loans whlch arg subsequently
measured at amort158d ¢))sl usirKJ Ihe effective Inte￿1 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$0nts Ihg
amounts payatrje by th8 Trust lo the lund in reswt of the year.
2.14 Fund accounllng
General funds are unreslricted funds which are avai￿16 for use al the dlscretion of the Trustees In
furtherance ol the gen8rd owee￿YeS ot tho Trust and whth have not been de8ignatgd for olhgr
purposes.
Voluntary Ineome
Unro8irl¢tod
funds
2022
Totfjl
fund8
2022
Tolaj
lunds
2021
Donatlon•
Charlty shop.. Sale of donat&J goods
Friends ol the Wesl Clill
Other donations and gill aid
Sponsorshlp
L8gac168
L@gacy received
Grants
19,033
43,128
21,563
19.033
43,126
21,563
14,664
17,644
20,642
350
60,000
60,000
2,000
Arts GounGil gran1$
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$
unrtrstrl￿ed
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
26￿62
18,936
1￿61
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
St￿1 ¢08ts
2022
2021
Wages and salarles
so￿al 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 res￿01 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 8￿uT￿ty
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 eXpendI￿re 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 y￿r
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 y￿r
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
OCto￿r
2021 Cash flow8
Cash al bank and In hand
330.306
6,606
336,912
330,306
6,606
336,912
Pag8 30


**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 



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## **Contents** 


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





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## **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. 



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## **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 



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## **1. Findings and recommendations continued from our independent examination** 


|**Observation and risk /**<br>**impact**|**Grading**|**Findings & recommendations**|**Management response and**<br>**action planned**|**Timescale and**<br>**responsibility for**<br>**implementation**|
|---|---|---|---|---|



|**Observation and risk /**<br>**impact**|**Grading**|**Findings & recommendations**|**Management response and**<br>**action planned**|**Timescale and**<br>**responsibility for**<br>**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. 



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## **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**_ 



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## **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._ 



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## **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**<br>**/ impact**|**Grading**|**Findings & recommendations**|**Management response and action**<br>**planned**|**Timescale /**<br>**responsibility**|
|---|---|---|---|---|
|There remains some<br>uncertainty regarding the<br>status of the Friends of<br>West Cliff Theatre, and<br>how to account for<br>fundraising transactions,<br>income and costs.<br>Low<br>We would be happy to have a meeting to<br>discuss this with you to clarify the<br>fundraising activities of the charity, and<br>how transactions should be posted.|||_Trustees agree that we should arrange a meeting_<br>_with you, our Treasurer and the Friends’ treasurer_<br>_asap to ensure everything is in order before the end_<br>_of the next financial year._<br>**Meeting has**<br>**since been held**<br>**and overall**<br>**approach**<br>**confirmed.**||





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## **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**<br>**Impact £**|**Statement of Financial Activities**<br>**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:|||





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## **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**<br>**Impact £**|**Statement of Financial Activities**<br>**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|





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## **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<br>preparation of accounts<br>£ 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. 



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## **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 



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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 




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