CHARITY REGISTRATION NO= 1061163 COMPANY RECISTRATIOII NO: 03239942 ARUN ARTS COMPANY LIMITED IA Cornpany Limited by Guarantee I REPORT OF THE DIRECTORS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 Arun Art8 Conpany Llnlted IA Company Limlted By Guarantee) Contents Ot The Financial Statements For The Year Ended 31st August 2025 Page Contents page Company inf ormation Directors report statement of f inancial activities Balance sheet Notes to the flnancial statements io 19 Independent examiner's report on the accounts 20 21 Arun Arts Company LlTrited Company Information CHARITY NUMBER: 1061163 COMPANY NUMBER: 3239942 START OF FINANCIAL YEAR: 1ST SEPTEMBER 2024 END OF FINANCIAL YEAR: 31ST AUGUST 2025 DIRECTORS AT 31ST AUGUST 2024: K.A BENNETT (Cha irmanl P.F. BALDWIN BARKES ETHERI DGE GATTRELL WEBB lappointed 1st August 20241 COMPANY SECRETAR Y: REGI STERED OFFI CE: REGIS CENTRE BELMONT STREET BOGNOR REGI S WEST SUSSEX P021 IBL DATE OF INCORPORATION: 20TH AUGUST 1996 GOVERNING DOCUMENT: MEMORANDUM AND ARTICLES OF ASSOCIATIO OF 17TH FEBRUARY 2011 ACCEPTED BY COMPANIES HOUSE 12TH SEPTEMBER 2011. BANKERS . BARCLAYS BANK ACCOUNTANTS: PETER BALDWIN & CO 57, MARSHALL AVENUE BOCNOR REGI S WEST SUSSEX P021 2TR OBJECTS lal To advance the education of the public in Bognor Regi5 and the surrounding area in drama and other perfor]T¢lng arts. (bl To Drornote the benefit of the inhabitant5 of Bognor Regi5 and surrounding area by the provision of facilities in the interest of 50elal welfare for recreation and lelsure tlme occupation with the object o impioving the conditions of life for the sald inhabltants by providingi managing and making available a theatre. cinema. art galleryi public hall and conference centre. Arun Art3 Company Llmlted IA Company LlThlted By Guaranteel Report Of The Directors For The Year Ended 31st August 2025 Chalrman s report 2025 The Trustee Directors present their report together with the accounts for the Company for the year ended 31st August 2025. COVERNANCE The Trust 15 newly governed by the ']Dodel IMemorandu]n and Articles of Association as recomrnended by The Charity Co]llmission for a Company Lirnited by Guarantee. This vas adopted at a special EGM on 17th February 2011 and accepted by CorDpanies House on 12th September 2011. The Trustees Directors at 31st August 2025 were Me55rs Bennett (Chairrnanl, Baldvin. Barkes, Etheridge. Gattrell and Webb. (The Trustee51 Trustees serve for three years after vhich they retiie and are eligible for re-election. The TIu5tees are tasked with recommending to the Annual General Meeting of the Tzu5t as to who should be appointed a5 TIu5tees. Trustees are given induction in their responsibilities at the outset of their terrn of office and any Other issues are brought to their attention frorn tirne to time. The trust operated it5 main activities via its trading arm Regis Centre Lirnited from 28th Auqust 2007 to 31st August 2015. That coTrpany had one Trustee as one of the Trustees as its dlrector. That director vas not remunerated. From 1st September 2015 the company carried out its main activities itselt under the direction of the trustees. There are no relatlonships with related parties. PRINcfpAL ACTIVITIES The Company 15 a registered charity number 1061163 and limited bv Guarantee nL}￿ber 03239942. It5 principal activities in the year under review continued to be the provision of live entertainment, ]nusic and arts for Bognor Regi5 and its environs. The Company operates under an undeilease qranted to It In August 1996 by Whitbread PIC which runs to August 2046. The very good news is that the rebuild is now being undertaken although doubts remain about f inancing when the building 15 Subsequently completed ana re-opened. ACHIEVEMENT AND PERFORMANCE The buildlng work on the Regis CentTe which incorporate5 the Alexandra Theatre is well under Way and is currently on schedule to open in the Spring of 2027. We are Still operating albeit on a limited basi5 from temporary oEf ice facilities. provided rent free by Arun District Council. The box office is being by a small number of volunteers to Sell tickets tor the monthly 2 Olclock Club and and srnall concerts by the London Philharrnonic Orchestra. We thank those volunteer5 fot their time and cornmittment. Arun Arts Company Limlted IA Cowloany Limited By Guarantee) Report Of The Director5 Icontinuedl For The Year Ended 315t August 2025 DesDlte onqoinq challenqes, the dedlcatlon of our exlstlno team has ensurea that we remain resilient and effective. We continue to produce monthly entertainrnent in a local hall which 15 well 5UDDorted. The building work on the theatre is continuimg. We vould like to acknowledge the support provided by &run District Council both in continuing payment of our two remainin¢J staff Members. We are continuinq with our ef forts in fundraislng to support the reopening of the theatre. Looking ahead, ve are committed to developing a progra)Ttme. im advance of the reopening OE the theatre. which strengthens our operational capacity and enhances collaboration with local organisations. The Trustees would again like to thank Arun District Council tor their support, and our custo]ner donation5, that are all very much apL)reciated ana valued. This gener051ty along with our many wonderful volunteer5 vho give freely of their time helps enormously acr055 the board, ensuring we continue to develop our programw¢es for the good of all the comrnunity. We are als0 appreciative of the busine55 rate relief and the statutory rate relief funded by Central Government on the basis that Arun Art5 Company Limited Is a ie¢3i5tered charityp plus additional retail rate relief from Al￿n District Council. We intend to continue to offer an extensive range of live entertainment to suit our growing and vide audience delltographic thanks to professional and amateur companies who play a large part in OL]I growth bringing in good quality entertainment. The board is committed to continue vorkinq hard representing our me]nbers and fulfilling the chaIities objectives. It is Imperative ve continue to grov and develop both in our studios and the theatre en5uiing we become a destination venue to be proud of representing our ethos of a welcoming integrated and diverse space for the entire co]llmunity and beyond to enjoy. On behalf of the Board of Trustees, I would like to thank everyone involved for their continued committment affld passion. Azun Arts Company Llmlted IA CorLpany Llnited By Guarantee) Report Of The Dlrect015 (continued) For The Year Ended 31st August 2025 STATEMENT OF DIRECTOR I S RESPONSI BILITIES Company law requiies the director5 to Diet)are financial 5taternent5 for each financial year which gives a true and fail vlev of the state of affairs of the company and of the profit oi loss of the company durino that period. In preparing those f Inancial statements the director5 are reauired to.. i 1 select suitable accounting pollcies and then apply them con5lStentlyi ill make iudgernents and estimates that are reasonable and prudent, iii I prepare financial statements on a going concern basis unless it is inapproptiate to presume that the cornpany will continue in busine55. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at anytime the financlal position of the company and to enable the]n to ensure that the financial statements comply vith the Companies Act 2006. They are also responsible for safequarding the a55ets ot the company and hence for takino reasonable steps for the prevention and detection ot fraud and other irregularitie5. In preparing this report the directors have taken advantage of special exemption appl icable to small companies. SMALL COMPANY SPECIAL PROVI SIONS Thi5 report has been prepared in accordance with the special provisions of the Companie5 Act relating to small companies. By Order of the board Mr5 Kathryn Bennett Chairman on behalf of the members and Trustee5 of Arun Arts CotDpany Limited ioth May 2026 Arun Arts Company Li￿lted IA Co]Rpany Lirnited By Guarantee) statement ot Financial Activitie5 For The Year Ended 31st August 2025 Incorporating income and expendlture account 12 months to 31st Auqust 2025 CURRENT YEAR Unrestricted Funds Restricted Fund5 Total Notes INCOMING RESOURCES Incoming Resource5 f iom Generated Funds Voluntary incoffle 3a 52.803 52, 803 Activitie5 for Geneiatinq Funds 3b Incoming Resources from Char itable Source5 TOTAL INCOMING RESOURCES 52.812 52,812 RESOURCES EXPENDED Costs of Generating Funds Costs of Generating Voluntary Income 4a 1.444 1,444 Charitable Activities 4b 47.264 47.264 Governance Costs 4c 12.894 12,894 TOTAL RESOURCES EXPENDED 61,602 61, 602 NET INCOMING ( OUTGOING) RESOURCES 18,790) 18,7901 MOVEMENT ON RESERVES NET INCOMING I OUTGOING) RESOURCES 18.7901 18.7901 TOTAL FUNDS BROUGHT FORWARD (38,5341 2,220 136,3141 TOTAL FUNDS CARRIED FORWARD 147,3241 2,220 145,1041 Movements on all reserves and all recogni5ed gains and losses are shown above. All of the organlsatlon'5 opeiations are cla55ed as continuing. The notes EorTr an integral part of these financlal statements. Arun Arts Company LIAlted (A Company Linited By Guarantee) statement Of Financial Activities For The Year Ended 31st August 2025 Incorporating Incobne and expenditure account 12 months to 315t kugust 2024 Unrestricted Funds PREVIOUS YEAR Restricted Fund5 Total Notes INCOMING RESOURCES Incominq Resources f ro]T¢ Generated Funds Voluntary incorne 43,766 43,766 Activities for Generating Fund5 3b 1.326 1,326 Incominq Re50urce5 fro[ Char itable Source5 3c TOTAL INCOMING RESOURCES 45.092 45,092 RESOURCES EXPENDED Costs of Generating Funds Costs of Generating Voluntary Income 1.781 1, 781 Charitable Activitie5 4b 68,987 68,987 overnance Costs 4c 9,701 9,701 TOTAL RESOURCES EXPENDED 80.469 80,469 NET INCOMING I OUTGOING I RESOURCES 135,3771 135,3771 MOVEMENT ON RESERVES NET INCOMING ( OUTGOING) RESOURCES NET INCOMING RESOURCES IN YEAR (35,377 135.3771 TOTAL FUNDS BROUGHT FORWARD 13,1571 2,220 19371 TOTAL FUNDS CARRIED FORWARD 138,534) 2,220 136,3141 Movements on all reserves and all recognised gains and losses are 5hovn above. All of the organisation's operation5 are classed a5 continuing. The notes for]L an integral part of these financial statements. Arun Arts Company Llmited (A CoTrpany LiTrited By Guarantee) Balance Sheet As At 31st August 2025 2025 2024 Un Un Restricted Restricted Total Restricted Restr icted Total Fund5 Funds Funds Funds £ Notes £ Fixed Assets Tangible assets 13,473 13, 473 Cuirent Assets stock Debtor5 3.536 Cash at bank and hand 1,680 3.536 3, 900 5.781 14,397 5,781 16,617 2,220 2,220 5, 216 2,220 7,436 20. 178 2,220 22,398 Creditors Arnounts fallinq due within one year 26,941 26,941 40,627 40,627 Net Current Assets 121,7251 2,220 119,5051 120,4491 2,220 118,2291 Total asset5 less current liabilitie5 121.725) Creditors Arnounts falling due after one year 2,220 119,505) 16.9761 2,220 14,7561 25,598 25,598 31.558 31,558 Net A55ets 147,3231 2,220 (45.1031 138,5341 2,220 136.3141 Funds of the Charity General Funds 147,323) 147,3231 138.5341 138,5341 Restricted Funds 2,220 2,220 2,220 2,220 Total f unds 147,3231 2,220 (45,1031 138,5341 2.220 36,314 The notes foiTr an integial part of these financial statements Atun Art• Conpany Llnlted IA Company Limited By Guarantee) Balance Sheet I contlnued) s At 315t August 2025 Director, s statements reauired for the year ended 31st Auau5t 2025 In approving these financial statements as director of the company I hereby conf irrn: For the year ending 31st August 2025 the company wa5 entitled to exemption frorn audlt undei Section 47712) of the Companies Act 2006. The mewlbers have not required the company to obtain an audit in accordance with Section 476 of the Co]npanie5 Act 2006. The directors acknovledge thelr responsibilities f or l i l ensuring that the company keeps accounting records which comply with section 386. and l Ill pzeparing accounts which give a true and fair viev of the state of affairs OE the company as at the end of the financial year.and of its protit or loss for the financial year in accordance with the requiretoent5 of Section 393 and Which otheivise cornply with the requirement5 of the Companies Act relating to accounts, so tar a5 applicable to the company. The accounts have been prepared in accordance with the special provisions of the Companies Act relatlng to Small companie5 and in accordance with the Financial Reporting Standard for Smaller Entities (effective 20081 These financial statement5 were approved by the Board on and were signed on its behalE by K Bennett Trustee/Director The notes foim an integral part of these f inancial statewents Azun Art8 Company Lirtlted IA Company Lirtited By Guarantee) Notes To The Flnancial Statements For The Year Ended 31st August 2025 l Accounting Policles l. l. Accounting convention The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities lef fective 20081 INCOMING RESOURCES 1. 2 Recognitlon of incorLing resources These are included in the Statement of Financial Activities ISOFAI when the charity becoDtes entitled to the resources: the Dlrectors are virtually certain they will ieceive the re50urce5: and the monetary value can be measured with 5uEficient reliability. 1. 3 Incomlng Resources with related expendituie Where incoming resources have related expenditure las vith f undraising or contract income) the incomlng resource and related expenditure are reported gross in the SOFA. 1. 4 Grants and Donations These are only included in the SOFA when the charity ha5 unconditional entitlement to the resources. 1.4 Tax reclaims on Donation5 and Glfts Incoming ze50uices from tax claims are included in the SOFA In the same f inancial period as the gift to which they relate. 1.5 Contractual Income and Perforwlance Related Grants This is only included in the SOFA once the ielated goods or services has been delivered. 1.6 Gifts In kind Gift5 in kind are accounted for at a reasonable estimate or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incorning resources when receivable. 1.7 Donated Services and Facilities These are only included in incotoing resources Iwith an equivalent amount in resources expended) Where the benefit to the charity is teasonably quantif iable, measurable and rnaterial. The value placed on these reSOUTces is the estimated value to the charity of the service or facility received. 1. 8 Volunteer Help The value of any voluntary help received is not included in the accounts but Is descIibed in the Director's annual report. 1. 9 Investment Incoloe Thi5 15 Included in the accounts when receivable. 1.10 Investrnent galns and losses. This included any gain or loss on the sale of inve5tment5 and any gain or loss resulting from revaluing to market value at the year end. io Arun Arts Company LIMlt•d IA Company Llmlted By Guarantee) Note5 To The Financial StateTrnents For The Year Ended 31st August 2025 EXPENDITURE AND LIABILITIES 1.11 Llabillty zecognition Liabilities are recognised as soon as there is a leqal or constructive obliqation committing the charity to pay out resources. 1. 12 Goveznance costs Include costs of the preparation and examinatlon of statutory accounts. the costs OE the Directors, meetings and cost of any legal advice to Dlrectors on governance or con5titutlonal matters. 1.13 Changes In Accountlng polleies and previou5 account5 There ha5 been no change to the accounting policie5 (variation rules and methods ot accounting) Since last year and no changes to the previous accounts. Detai 15 of clrcumstance5 concerning the accounting period 15 disclosed in note 10 of the accounts. 1. 14 Grants payable without perf ormance condltions These are only recoqnised in the accounts vhen a corn]r¢itment has been made and there are no condition5 to be met relating to a grant which rernain in control of the charity. 1. 15 Support Costs Support COSts include central function5 and have been allocated to activity C05t categories on a basis conslstent vith the use of the resouices eg allocating property cost5 by floor areas or per capita, staff costs by the time spent and other costs by thelr usage. 1.16 Tanqible f ixed assets for use by the charlty and depreclatlon These are capitali5ed if they can be used for more than one year. and cost at least £l.000. They are valued at cost or if gifted, at the value to the charity on receipt. Depreciation 15 provided at the following annual rates in order to write off each a55et over it5 estimated use£ul life. Fixtures, E ittings and equipment 25% on reducing balance 1. 17 Investments Investments quoted on a recogni5ed stock exchange are valued at market at the year end. Other investments are included at Directors, best estimate of market value. li Arun Arts Company Limited IA Conpany Llnited By Guarantee) Notes To The Financial StateTrents Icontinuedl Por The Year Ended 31st August 2025 1.18 Creditors: anounts fallinq due vlthin one year 2025 2024 Bank loan Trade cred itors Taxation and soclal security Other credltols and accruals 4,167 1276) 11.8171 24,867 4.167 17,884) 44.344 26.941 40,627 1.19 Creditors: amounts £alllng due after rnore than one year 2025 2024 Bank loans 25,598 31,558 1.20 Share capltal 2025 2024 The coutpany has no shaze capltal and is authori5ed by guarantee. Limlt of guarantee £10 per mernber. 1. 21 Reserves Prof It and loss account Balance at 1st Septembei 2024 Retained 11055l/protit Eor the year 136,3141 18,7901 Balance at 31st August 2025 145.1041 12 Arun Arts Company LiThited Notes To The Financial Statements (contlnued) For The Year Ended 31st August 2025 Tanglble f Ixed assets Total Unrestricted Restricted Fixture5 f ittings and equipment Cost or valuation: At 1st September 2024 Additions Disposals 163. 553 163. 553 At 31st August 2025 163.553 163,553 Depreciation: At 1st September 2024 Charge for year DisPOsa15 150. 080 13, 473 150. 080 13,473 At 31st August 2025 163.553 163,553 Net book value at At 31st August 2025 Net book value at At 1st September 2024 13,473 13,473 13 Arun Art5 Company Limited Notes To The Financial Statement5 (continued) Por The Year Ended 31st August 2025 CURRENT YEAR 112 months ended 31st kugust 2025) 3. INCOMING RESOURCES Notes Unrestricted Desiqnated Restricted Fund5 Funds Funds Total a) Voluntary Income Friends Membership other Cash Collect ions Grants 6.043 6.043 35.104 11,656 35,104 11,656 52.803 52,803 b) Activlties for Generating Fund5 Theatre Activities Catering other I Incomlng Resources f rom Charitable Activltle5 Charity Shop Sales Donation REVIOUS YEAR Iyear ended 31st August 2024) . INCOMING RESOURCES Notes Unrestricted Designated Restricted Funds Funds Funds Total I Volt3ntary InC0￿e Friends Mernber5hip5 other Cash Collections Trusts and Grants 26.070 17.696 26.070 17,696 43,766 43,766 l Activities for Generatlng Funds Theatre Income Catering Income other 584 593 149 584 593 149 1.326 1,326 I Inco]uing Re50uices fiom Chaiitable Actlvities Charlty Shop Sales Donation5 -14- Arun Arts Company Limited (A Company Limlted By Guarantee Notes To The Financial Statements Icontinuedl For The Year Ended 31st August 2025 CURRENT YEAR 112 months ended 31st August 20251 4. RESOURCES EXPENDED Note5 Unrestricted Designated Restricted Funds Funds Funds Total al C05t5 of Generating Voluntary Income Advertlsing Costs 1.444 Marketing Printing Consultancy 1,444 1,444 1,444 bl Charitable Activities Theatre activities Catering Performlng rlght5 Signage 2 Oclock expenses Telephone Printinqi Post and stationery IT expenses Hire equipment and leasing Repairs and renevals Service charge5 Light and heat Rates Training Travelling Motor expenses Insurances Comrnunity events Depreciation Loss on d isposal Salarie5 and NI Pensions Volunteers expenses Sundry expenses 632 350 632 350 3. 206 2,326 917 2.034 1.344 688 1,021 3,206 2, 326 917 2,034 1,344 688 1,021 133 133 25 25 6.800 22 13.473 6,800 22 13,473 11.656 2.472 11,656 2,472 165 165 47,264 47,264 cl Governanee Costs Finance charges H R fees VAT Disallowance Independant exajuination Accountancy Bad debts Book-keeplng Legal and professional 3.345 2.021 3,345 2,021 800 800 1.478 5.250 1,478 5,250 12,894 12,894 -15- Arun Arts Company Lihlited IA Company Limited By Guarantee Note5 To The Financial Statements (continued) For The Year Ended 31st August 2025 PREVIOUS YEAR 112 months ended 315t August 20241 4. RESOURCES EXPENDED Notes Unrestricted Designated Restricted Fund5 Fund5 Funds Total al Costs of Generatlng Voluntary Income Advert15ing cost5 1,781 Marketing and printing 1,781 1,781 1,781 b) Charitable Activities Theatre Activities Catering Charity shop costs Performing riqhts S ignaqe Cleaning Telephone Printing post and stationery IT expenses Hire of equipment and leasing Repalt5 and renewals Service charge5 Light and heat Rates to ADC and refuse Training Travelling Motor expenses Insurances Comrnunity events Depreciat ion Los5 on disposal Salaries and Nl Volunteers expense5 Sundry expense5 6,706 4.388 6,706 4.388 13 4. 268 943 928 2.130 1.085 3.736 13 4,268 943 928 2,130 1,085 3,736 2, 733 160 2,733 160 5. 515 5,515 8,132 13. 930 14.128 105 78 8,132 13,930 14,128 105 78 68,987 68,987 l Governance Costs Finance charge5 H R fees VAT disallowance Independant exarnination ccountancy Bad debt5 Book-keeping Legal f ees 3.761 2.463 591 3,761 2.463 591 750 750 1,178 958 1.178 958 9,701 9,701 -16- Atun Arts Company Limited (A Company Limited By Guarantee) Notes To The Financial Statenents Icontinuedl For The Year Ended 31st August 2025 RESTRICTED FUNDS The entity held restrieted funds at the end of the financial year of £2,220 (2024 £2,220). This relates to grants received from Bognor Regis Town Council foi Signage £1,724 12024 £1,724) and donations for a defibrilator £496 12024 £496) It is a legal requirement that funds received be used for the purposes zeceived and trustees can be required personally to repay any monies if such funds are used for other purposes. DEBTORS AND PREPAYMENTS Debtor5 including that In iestricted funds. 2025 2024 Trade Debtor5 Prepaypents 3,536 4.672 1,109 3,536 5, 781 CREDITORS AND ACCRUALS AMOUIITS FALLING DUE WITHIN ONE YEAR Unrestricted Re5tiicted Total Fund Fund As at 315t August 2025 Bank loan Trade credltor5 Accountancy and audit fees Perf orjning riqht5 Society Taxation Theatre receipts received in advance Wages 4.167 1276) 4,167 12761 1. 475 11.8171 23,391 1.475 11,8171 23,391 26,941 26,941 A5 at 31st August 2024 Bank Loan Trade creditor5 Accountancy and audit fee5 Performinq rights society Taxation Theatre receipts received in advance 4.167 17.884) 10.146 3.800 4,167 17,8841 10,146 3,800 30,398 30,398 40,627 40,627 CREDITORS AND ACCRUALS AMOUNTS FALLING DUE AFTER ONE YEAR Unrestricted Restricted Total Fund Fund As at 31st August 2024 Bank hoan 25.598 25,598 As at 31st August 2023 Bank Loan 31.558 31,558 17 Arun Arts Company Llmlted (A Company Limited By Guarantee } Note5 To The Financial Statement5 (continued) For The Year Ended 31st August 2025 STAFF COSTS AND NUMBERS 2025 2024 Gross Wages and Salaries Employers National Insurance Costs Pension Contributions 11,656 11,656 2,472 2,472 14,128 14,128 Employees who vere engaged in each of the following activities: Costs of generating funds/f und raising Activities in furtherance OE organisation's objects Supporting prograrnmes 14,128 14,128 14,128 14,128 The charity employ5 a nu]llber of unpaid volunteers, the value of any voluntary help is described in the director5 annual report. No employee received emoluments in excess of £60,000. Staff are paid through the PAYE systern. DIRECTORS AND OTHER RELATED PARTIES 2025 2024 Number of Diiectors who were paid expenses Total amount paid 10. ACCOUNTING PERIOD These accounts have been drawn up to cover the full year ended 315t August 2025. The compatitive year vas for the year ended 31st August 2024. 18 Arun Arts Company Llmited (A Company Limited By Guarantee ) Notes To The Financial Statements (continued) For The Year Ended 31st August 2025 li. RISK ASSESSMENT The direct015 actively review the major risk5 which the charity face5 on a regular basis and believe that maintaining the free reserves stated, combined vlth the annual review of the controls over key financial systems carried out on an annual basis vill provide sufficient resource5 in the event of adverse conditions. The directors have also examined other operational and busine55 risks which they face and conflrm that they have e41.ab113hed systems to itigate the signif icant risk5. 11, POLICY The directors have con5iaered the level of reserves they vish to retain, appropriate to the charity's needs. This is based on the charity's size ana the level of financial commitjnents held. The direct015 aim to ensure the charity vill be able to continue to fulf il Its charitable objectives even if there 15 a tejnporary shortEall in income or unexpected expenditure. The directors will endeavour not to set asiae funds unnece55arily. 19 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report Report to the trustees** Charity Name Arun Arts Company Limited **On accounts for the year** 31[St] August 2025 **Charity no** 1061163 **ended (if any) Set out on pages** 22 Pages I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31[st] August 2025** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** The charity’s gross income exceeded £25,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified Bookkeeper for over 20 years. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Date:** 10[th] May 2026 **Signed: Name:** David Long **Relevant professional** Bookkeeper for 20 plus years and once member of the ICB **qualification(s) or body (if any): Address:** 18 Moorefield Way Great Stukeley Huntingdon, PE28 4AW 1 **Oct 2018** **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**