Registered number: 02938525
KALA CHETHENA KATHAKALI TROUPE DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
Naylor Accountancy Services Limited 25 Hursley Road Chandler's Ford
Eastleigh Hampshire SO53 2FS
Kala Chethena Kathakali Troupe Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7—8 |
Kala Chethena Kathakali Troupe Company No. 02938525 Trustees’ Report For The Year Ended 31 August 2024
The Trustees’ present their report and the financial statements for the year ended 31 August 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
The charity's objects are to advance education for the public benefit by the promotion of the arts. To present, promote, organize, provide, manage and produce dramas, dance, operas, films, broadcasts, concerts, musical pieces, entertainments, exhibitions, tutorials, seminars, courses and workshops, whether on any premises of the company or elsewhere.
The charity’s objectives are:
To provide access to Asian culture through the art of Kathakali, the classical dance drama of Kerala South India to advance the understanding of Indian traditions and people through the arts.
Funds are restricted for specific projects that fulfill the aims of the charity - see Restricted Funds Sheet attached in furtherance these objects are to bring communities together, encourage racial harmony, support people from ethnic minorities, increase understanding, awareness and enjoyment of Asian culture, tradition and the arts.
Structure, governance and management
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on the 17 August 1994 and registered as a charity at the same date
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
Mr J A Buttler
Mrs S C Buttler
Mrs J R Crump
The trustees are invited onto the Board due to their interest in the ethos of our charity.
Details, of organizational structure
The charity is managed by an elected Board of Directors with a Chair person and secretary.
To carry out the aims of the charity the Board engage appropriate specialists to manage and deliver specific projects based on their skills and experiences under our equal opportunities policy.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Achievements and performance
To achieve these aims we engage highly experienced specialists with the skills to plan and deliver workshops, performances, exhibitions and training to advance our aims and objectives.
The charity has delivered workshops, solo performances and a research project in the UK and India. These activities were attended by a total 680 people of all ages, abilities and locations.
The aims:
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Expose people of all ages, cultural backgrounds and abilities to Asian theatre.
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Take Asian culture to rural, urban and inner city areas.
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Advocate a greater understanding of world theatre.
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Engage the skills of world-class specialists to deliver the projects.
Page 1
Kala Chethena Kathakali Troupe Trustees' Report (continued) For The Year Ended 31 August 2024
Applying for funding
Most of the year has been spent creating new projects and applying for funding.
Heritage Lottery Fund
In September 2023 we obtained a Grant from the National lottery Heritage Fund to plan and deliver a project called Kerala Comes to Whitehill and Bordon. The project aimed to celebrate the art, culture and people born in Kerala and settled in the UK. The intention was to increase awareness of Kerala culture, enable people from Kerala to share their heritage within the wider community, feel more appreciated, valued and increase their feeling of belonging. 2023 – 2024 was mainly planning the project, publicity, marketing and delivering workshops and training in the community. In September 2024 we will deliver the following:
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An exhibition of costumes and traditional Kerala dress accompanied by performances and master class workshops.
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A Kathakali UK Tour.
The pre-exhibition workshops created a deeper understanding and enjoyment of Kathakali and Kerala culture for people of all ages and abilities in schools, colleges and community groups.
Arts Council of England
Our application to the Arts Council of England was not successful. We decided to continue the tour by reducing the number of Kathakali artists and working within the budget raised from the promoters.
Solo Performances & Workshops
The project consisting of planning workshops.
Financial review
There are no issues arising from the Charities’ finances, income and expenditure have been well managed and are in budget.
Financial summary - Income
National Lottery Heritage Fund (1st Payment) £32,074 National Lottery Heritage Fund (2nd Payment) £25,659 Phoenix Theatre Bordon £2,500 Kairali Spices £750 Sevenoaks School £300
Geographical review
We have worked in the following locations:
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Bordon
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Petersfield
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Haslemere
Artistic Review
We achieved the following:
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Consulted the Kerala community, artists, Phoenix Theatre Bordon, Haslemere Museum, Petersfield Museum and Whitehill & Bordon Community Trust.
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Consulted schools and arts development officers to design a project celebrating the heritage of Kerala southern India through appropriate workshops, performances and exhibitions.
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Delivered 16 x workshops, 2 x demonstrations and 2 x solo performances.
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Brought Kerala culture to hundreds of people, many for the first time, in the Bordon area. This highlighted the heritage of southern India within the local population.
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Researched the link between migration and the important role people play in the preservation of heritage.
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Researched how the project can enable people to feel more connected, provide access to their identity and enable communities to celebrate cultural diversity.
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Made educational films to enhance the exhibition, workshops and performances.
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Assessed how we could meet our aims in a welcoming, informative, inclusive and enjoyable way.
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Designed our publicity material and marketing strategy.
Page 2
Kala Chethena Kathakali Troupe Trustees' Report (continued) For The Year Ended 31 August 2024
Numbers review
680 people experienced Kathakali during 2023 - 2024.
Numbers were lower owing to the amount of time spent doing research, planning, meetings and workshops.
Jill Crump (May 20, 2025 10:25 GMT+1)
Mrs JR Crump Chair Person 13th May 2025
Page 3
Kala Chethena Kathakali Troupe Independent Examiner’s Report For The Year Ended 31 August 2024
I report on the accounts of the charity for the year ended 31 August 2023, which are set out on pages 5 to 8.
Respective responsibilities of trustees and examiner
The charity’s trustees, who are also the directors of Kala Chethena Kathakali Troupe for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
- (a) which gives me reasonable cause to believe that in any material respect the requirements: i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
have not been met or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
[Lu
PI Knight 13[th] May 2025
25 Hursley Road Chandler's Ford Eastleigh Hampshire SO53 2FS
Page 4
Kala Chethena Kathakali Troupe Statement of Financial Activities Including Income and Expenditure Account For The Year Ended 31 August 2024
| Notes Income from: Charitable activites 3 Expenditure on: Charitable activities 4 Net (expenditure)/income for the year/ Net movement in funds Fund balances at 1 September 2023 Fund balances at 31 August 2024 |
Unrestricted funds £ Restricted funds £ Total 2024 £ Total 2023 £ 2,520 61,283 63,803 9,720 741 57,959 58,700 106,762 |
|---|---|
| 1,779 3,324 5,103 (97,042) 2,725 1,372 4,097 101,139 |
|
| 4,504 4,696 9,200 4,097 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
Page 5
Kala Chethena Kathakali Troupe Balance Sheet As At 31 August 2024
| Notes CURRENT ASSETS Debtors 7 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS Income Funds Restricted funds Unrestricted funds |
2024 £ £ 334 8,866 9,200 - 9,200 9,200 9,200 4,696 4,504 9,200 |
2024 £ £ 334 8,866 9,200 - 9,200 9,200 9,200 4,696 4,504 9,200 |
2023 £ £ 1,493 7,283 8,776 (4,679 ) 4,097 4,097 4,097 1,372 2,725 4,097 |
|---|---|---|---|
| 9,200 - |
8,776 (4,679 ) |
||
| 9,200 | |||
| 9,200 | |||
| 4,696 4,504 |
|||
| 9,200 |
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board
Jill Crump (May 20, 2025 10:25 GMT+1)
Mrs JR Crump Chair Person 13[th] May 2025
Page 6
Kala Chethena Kathakali Troupe Notes to the Financial Statements For The Year Ended 31 August 2024
1. Charity Information
Kala Chethena Kathakali Troupe is a private company, limited by guarantee, incorporated in England & Wales, registered number 02938525 . The registered office is 25 Hursley Road, Chandler's Ford, Eastleigh, Hampshire, SO53 2FS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Cash and Cash Equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.3. Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
2.4. Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
2.5. Resources expended
Grant funding on activities is recognised on a basis that matches the grant received to their respective expenditure.
3. Charitable activities
| 3. Charitable activities | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Services provided under contract (Unrestricted funds) | 2,520 | 9,720 |
| Performance related grants (Restricted funds) | 61,283 | - |
| 63,803 | 9,720 |
Page 7
Kala Chethena Kathakali Troupe Notes to the Financial Statements (continued) For The Year Ended 31 August 2024
4. Charitable Activities
| 4.Charitable Activities | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Restricted | Unrestricted | Total | Total | |||||||
| funds | funds | 2024 | 2023 | |||||||
| £ | £ | £ | £ | |||||||
| Fees paid | - | - | - | 10,470 | ||||||
| Accountancy fees | - | 741 | 741 | 654 | ||||||
| - | 741 | 741 | 11,124 | |||||||
| Grant funding of activities (see note 6) | 57,959 | - | 57,959 | 95,638 | ||||||
| 57,959 | 741 | 58,700 | 106,762 | |||||||
| 2024 | 2023 | |||||||||
| £ | £ | |||||||||
| 5.Grants payable | ||||||||||
| 2024 | 2023 | |||||||||
| £ | £ | |||||||||
| Grants to institutions: | ||||||||||
| Other | 57,959 | 95,638 | ||||||||
| 6. Average Number of Employees | ||||||||||
| The number of employees during the year were 2024 NIL (2023: NIL) | ||||||||||
| 7. Debtors | ||||||||||
| 2024 | 2023 | |||||||||
| £ | £ | |||||||||
| Due within one year | ||||||||||
| Other debtors | 334 | 334 | 1,493 | |||||||
| 8. Creditors: Amounts Falling Due Within One Year | ||||||||||
| 2024 | 2023 | |||||||||
| £ | £ | |||||||||
| Trade creditors | - | - | 4,679 |
5. Grants payable
6. Average Number of Employees
The number of employees during the year were 2024 NIL (2023: NIL)
7. Debtors
8. Creditors: Amounts Falling Due Within One Year
9. Controlling Parties
The charitable company has no controlling party.
10. Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits during the year.
Page 8
2025-05-20
Kala Chethena Kathakali Troupe
Final Audit Report
Created: 2025-05-13 By: Theresa Nkounkou (theresa@nayloraccountancy.com) Status: Signed Transaction ID: CBJCHBCAABAAD56wIkZuExKjC0hCa33DsY5QGqRY9qDU
"Kala Chethena Kathakali Troupe" History
Document created by Theresa Nkounkou (theresa@nayloraccountancy.com) 2025-05-13 - 10:41:09 AM GMT
Document emailed to Jill Crump (jill.crump@hotmail.co.uk) for signature 2025-05-13 - 10:41:14 AM GMT
Document emailed to Philip Knight (philip@nayloraccountancy.com) for signature 2025-05-13 - 10:41:14 AM GMT
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Agreement completed.
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