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2023-03-31-accounts

Charity number: 1077861 Company number: 03572226

Croydon Youth Theatre Organisation (A company limited by guarantee)

Trustees' report and financial statements

for the year ended 31 March 2023

Croydon Youth Theatre Organisation (A company limited by guarantee)

Contents

Page
Legal and administrative information 1
Trustees' report 2 - 6
Independent examiners' report 7
Statement of financial activities 8
Statement of financial position 9 - 10
Notes to the financial statements 11 - 17

Croydon Youth Theatre Organisation (A company limited by guarantee)

Legal and administrative information

Charity number 1077861
Company registration number 03572226
Theatre address The Shoestring Theatre
Oakley Road
South Norwood
London
SE25 4XG
Registered office 3 Thanescroft Gardens
Croydon
Surrey
CR0 5JR
Trustees
Sarah Beer
David Page
Liam Gifford Resigned 27/09/2022
Mary Pekacar
Melanie Southan
Norman Murray
Secretary David Page
Accountants Hamilton-Eddy & Co.
Chartered Accountant
39 Tamworth Road
Croydon
Surrey
CR0 1XU
Bankers HSBC
Croydon Branch
9 Wellesley Road
Croydon
CR9 2AA
Solicitors Memery Crystal
165 Fleet Street
London, EC4A 2DY

Page 1

Croydon Youth Theatre Organisation (A company limited by guarantee)

Report of the trustees (incorporating the directors' report) for the year ended 31 March 2023

The trustees present their report and the financial statements for the year ended 31 March 2023.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 29 May 1998 and registered as a charity on 20 October 1999.

Director and Trustees

At the 1stApril 2022 there were six Directors/Trustees, Sarah Beer, Liam Gifford, Norman Murray, David Page, Katie Pekacar and Melanie Southan. Liam Gifford resigned on 27th September 2022. David Page also sat as a "full" member of the Management Committee, which deals with the day-to-day work of the organisation. The Trustees have the power to appoint additional trustees as they consider appropriate to do so, and to co-opt people onto the Management Committee.

Management Committee

In addition to David Page the Management Committee comprised during the course of the year, Sheril Chase, Adrienne Cluer, Lynda Morgan (also finance officer) and Mary Wolf.

Public Benefit

In all that they do, the Trustees and the Management Committee are mindful of their responsibility to pursue the principal aim of the charity and bring benefit to young people and their families in Croydon and neighbouring areas - giving members opportunities to gain new skills, acquire self-confidence, develop their creativity and to assist them in making a positive contribution to society.

Objectives and activities

The charity's objects and its principal activity continue to be that of working locally with young people to develop physical and social skills primarily through the arts, and in particular those involved in theatre. This is done through workshop sessions and productions on CYTO's premises and, when possible, through similar activities in other centres for young people, i.e. schools, colleges and youth centres. CYTO was originally established in 1965 and registered as a company in 1998 and as a charity in 1999.

The charity is organised so that the Trustees meet regularly and liaise with the Management Committee who manage the day to day running of the charity's affairs.

Page 2

Croydon Youth Theatre Organisation

(A company limited by guarantee)

Report of the trustees (incorporating the directors' report) for the year ended 31 March 2023

Achievements and performance

Funding

A large amount of the organisation's income was earned from the hire of spaces within the organisation's premises.

But additionally Arts Council England awarded CYTO a substantial grant which enabled the organisation to run "Summer Sizzle" (see Productions/Projects/Events below).

And The South London Knowledge Exchange, by way of a BIG Hothouse Project grant, administered through its higher education institute partner, Roehampton University, funded the updating of CYTO's IT system and Roehampton University employed a member of staff to provided support for its acquisition, installation and subsequent training of staff and volunteers in its use.

Croydon Council continued to provide a grant to cover the rent of the charity's premises plus assistance in carrying out statutory maintenance checks, small repairs and small capital/maintenance works.

Valuable financial support was also given by individuals through standing orders and one-off donations.

And membership subscriptions (see Membership below) and tickets sales for productions were the other main income streams through the year.

Staffing

The charity itself has no full-time employees. Andrew McPherson was employed part time as artistic director and during the year had his hours increased from one to two days a week following a very generous donation from an anonymous donor. Katharine Fry continued as part-time office assistant and Glenn Odom as part-time fundraiser.

Daisy Barrett Nash continued to be engaged by CYTO as a freelance tutor for Friday night workshops.

Volunteers and Supporters

CYTO could not have continued without the practical contributions of the Directors/Trustees/ Management Committee.

The organisation was also assisted by a host of other volunteers. Among them were Teejay Hurley, David Morgan and Joolz Saville-Hippely.

All these people made specific, sometimes project-based, voluntary contributions of time and skills to the running of CYTO including 'front-of-house' duties for productions, administration, displays, archive maintenance, door-duty, wardrobe, small building maintenance tasks, fundraising, specialist technical help in the theatre and, most importantly, management of CYTO's funds.

A very approximate estimate of the value of voluntary contributions of this kind has resulted in a figure of £60,000 for the year.

Programme

CYTO pursues its objectives through a programme of performances and theatre productions with associated workshop sessions in which young people learn relevant performance and technical skills as well as developing an understanding of teamwork, an appreciation of and respect for the skills of others, a sense of both personal and team achievement and an enjoyment of wider horizons and new experiences.

Page 3

Croydon Youth Theatre Organisation

(A company limited by guarantee)

Report of the trustees (incorporating the directors' report) for the year ended 31 March 2023

Productions, Projects and Events

CYTO took "Superglue" to the Southwark Playhouse during the Easter holidays as part of the National Theatre's Connections scheme but did not progress further.

In the summer CYTO had a stall at South Norwood Festival to help promote the organisation and publicise its forthcoming summer scheme (see below).

Following rehearsals during the summer term CYTO presented a double bill of "When They Go Low" by Natalie Mitchell directed by Daisy Barrett Nash and "Chatroom" by Enda Walsh directed by Andrew McPherson at the end of July 2022.

In August CYTO ran a free two week summer scheme, "Summer Sizzle", funded by Arts Council England, which produced two original one act plays which were presented at the end of the second week, directed by Daisy Barrett-Nash and Andrew McPherson and involving the employment of a large number of theatre creatives, writing up the members ideas, teaching backstage skills and helping direct the shows.

And at the end of the autumn term CYTO presented "The Boy Who Fell Into A Book" by Alan Aykbourn, directed by Andrew McPherson, as its Christmas show.

Also during the autumn term CYTO again signed up to take part in the National Theatre's Connections scheme. "Strangers Like Me" was chosen and following rehearsals during the spring term was presented at The Shoestring in March 2023.

Workshops

The workshop programme ran throughout the year in CYTO's building led by Daisy Barrett Nash and Andrew McPherson. This programme continued to offer opportunities to members to learn skills in acting and technical theatre.

Membership

Aware of the cost of living crisis being experienced by parents and carers membership fees remained at £60 per term during the year. In the course of the year around 75 different young people were 'paid-up' members of CYTO with an average of 60 per term. A bursary scheme continued to be run during the year funded by a generous private donation.

Page 4

Croydon Youth Theatre Organisation (A company limited by guarantee)

Report of the trustees (incorporating the directors' report) for the year ended 31 March 2023

Future Developments (April 2023 onwards)

CYTO will be taking "Strangers Like Me" to Theatre Peckham during the Easter holidays for the next round of the National Theatre's Connections scheme. The term will then continue with the regular Friday night drama workshops and with an oral history project "Voxes on Boxes" about local culture as part of Croydon's Borough of Culture year. The interviews which the members will carry out as part of the project will evolve into a verbatim piece of theatre to be presented as a production in July 2023. In this way CYTO will be continuing the provision of out-of-school opportunities for young people in Croydon which it has been offering for over fifty years and which allows its members to engage in the performing arts in a friendly, safe and secure space. The organisation will also continue to pursue ways to secure the necessary resources, (financial, human and bricks and mortar) to meet its core objectives.

In addition CYTO will seek to expand hiring out its building for rehearsals, research and development of new performance work, fostering collaborations with local performers and companies and generally acting as an arts hub for the local community. The development of this as a source of income is however still hampered by the condition of the building and, in particular, by the inflexible and costly heating system and the lack of cooling/insulation from high external temperatures but it is hoped the ongoing Community Asset Transfer (see Building above) will allow the organisation to obtain capital grants to rectify at least some of these defects.

Financial review

Transactions and Financial Plan

The statement of financial activities shows net income over expenditure of £4,694. The unrestricted funds balance stands at £34,115 and the restricted funds at £16,793 which have yet to be fully utilised.

Funds Available

The opening bank balances stood at £46,214 as at 1st April 2022 and had increased to £50,908 as at 31st March 2023.

Non-cash support

Croydon Council has continued to provide "statutory" maintenance checks for the emergency lighting and fire alarm, legionella testing and portable appliance testing etc. and has carried out repairs to the organisation's premises. In addition CYTO benefitted from 'gifts in kind' in the form of time and services from volunteers and donated goods.

Premises

CYTO's lease came to an end on the 25th March 2016 but the organisation continues to occupy The Shoestring Theatre under the terms of its old lease. Although Heads of Terms for a new 10 year lease were agreed in February 2016 in 2021 Croydon Council, the organisation's landlord, offered instead a new 30 year lease by way of a Community Asset Transfer. The terms of the new lease have almost been agreed and the grant is imminent.

A survey report, paid for by The Mayor of London's Community Spaces at Risk Fund, was received at the beginning of the summer term in relation to this proposed Community Asset Transfer.

Minor repair work was carried out to CYTO's building throughout the year. CYTO received 100% relief from rates.

Croydon Council

The Trustees and the Management Committee acknowledge with gratitude the continued support of Croydon Council.

Page 5

Croydon Youth Theatre Organisation (A company limited by guarantee)

Report of the trustees (incorporating the directors' report) for the year ended 31 March 2023

Statement of trustees' responsibilities

The trustees (who are also directors of Croydon Youth Theatre Organisation for the purpose of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

This report was approved by the Board on 14 December 2023 and signed on its behalf by

David Page Secretary

Page 6

Croydon Youth Theatre Organisation

(A company limited by guarantee)

Independent examiner's report to the trustees on the unaudited financial statements of Croydon Youth Theatre Organisation.

I report on the accounts of Croydon Youth Theatre Organisation for the year ended 31 March 2023 set out on pages 2 to 17.

Respective responsibilities of trustees and independent examiner

The charity's trustees (who are also the directors of the company for 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 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

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 examine the accounts under section 145 of the Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with 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 statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(i) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

...........................................................

David Weeden

F.C.A. Independent examiner Hamilton-Eddy & Co. Chartered Accountants 39 Tamworth Road Croydon CR0 1XU

Independent examiner

Date: 14 December 2023

Page 7

Croydon Youth Theatre Organisation

(A company limited by guarantee)

Statement of financial activities (incorporating the income and expenditure account)

For the year ended 31 March 2023

Unrestricted
Restricted
funds
funds
Notes
£
£
Incoming resources
Incoming resources from generating funds:
Donations and grants
4
10,590
33,634
Activities for generating funds
5
44,766
-
Investment income
6
194
-
Total incoming resources
55,550
33,634
Resources expended
Costs of generating funds:
Cost of generating voluntary income
7
4,679
-
Fundraising trading:
cost of goods sold and other costs
8
8,723
16,639
Charitable activities
9
45,660
7,949
Governance costs
10
840
-
Total resources expended
59,902
24,588
Net incoming/(outgoing) resources
for the year
)
(4,352
9,046
Total funds brought forward
38,467
7,747
Total funds carried forward
34,115
16,793
2023
Total
£
44,224
44,766
194
89,184
4,679
25,362
53,609
840
84,490
4,694
46,214
50,908
2022
Total
£
31,258
27,091
4
58,353
-
5,095
49,984
780
55,859
2,494
43,720
46,214

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

The notes on pages 11 to 17 form an integral part of these financial statements.

Page 8

Croydon Youth Theatre Organisation

(A company limited by guarantee)

Statement of financial position as at 31 March 2023

Notes
Fixed assets
Tangible assets
14
Current assets
Stocks
Debtors
15
Cash at bank and in hand
Creditors: amounts falling
due within one year
16
Net current assets
Net assets
Funds of the charity
17
Restricted income funds
Unrestricted income funds
Total charity funds
2023
£
£
1,654
74
5,617
47,051
52,742
)
(3,488
49,254
50,908
16,793
34,115
50,908
2022
£
£
2,206
61
3,438
42,212
45,711
)
(1,703
44,008
46,214
7,747
38,467
46,214
2022
£
£
2,206
61
3,438
42,212
45,711
)
(1,703
44,008
46,214
7,747
38,467
46,214
46,214
7,747
38,467
46,214

The Statement of financial position continues on the following page.

The notes on pages 11 to 17 form an integral part of these financial statements.

Page 9

Croydon Youth Theatre Organisation (A company limited by guarantee)

Statement of financial position (continued)

Trustees statements required by the Companies Act 2006 for the year ended 31 March 2023

In approving these financial statements as trustees of the company we hereby confirm:

(a) that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006 ;

(b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 March 2023.

(c) that the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to the accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 ' The Financial Reporting Standard applicable in the UK and Republic of Ireland'

The financial statements were approved by the board on 14 December 2023 and signed on its behalf by

David Page Melanie Southan Director Director

Company number: 03572226

The notes on pages 11 to 17 form an integral part of these financial statements.

Page 10

Croydon Youth Theatre Organisation

(A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2023

1. General Information

The company is a private company, limited by guarantee, registered in England. The address of the registered office is 3 Thanescroft Gardens, Croydon, Surrey, CR0 5JR.

2. Statement of compliance

These financial statements have been pepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

3.1. Basis of accounting

The financial statements have been prepared under the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

3.2. Going concern

There are no material uncertainties about the charity's ability to continue.

3.3. Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Grants, including grants for the purchase of fixed assets, were recognised in full in the statement of financial activities in the year in which they are receivable. In 2009 this policy was changed relating to grants for the purchase of fixed assets - these are now treated as deferred income and released at the same rate as the asset is being depreciated.

Income from the charity shop is included in the year in which it is receivable.

Income from investments is included in the year in which it is receivable.

Page 11

Croydon Youth Theatre Organisation (A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2023

3.4. Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

3.5. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

3.6. Stock

Tuck shop stock is valued at the lower of cost and net realisable value.

4. Donations and grants

Unrestricted
Restricted
funds
funds
£
£
Donations
8,254
500
Grants - London Borough of Croydon
-
8,500
Grants - Project Income
2,336
16,634
Grants - Artistic Director
-
8,000
10,590
33,634
2023
Total
£
8,754
8,500
18,970
8,000
44,224
2022
Total
£
14,158
17,100
-
-
31,258

5. Activities for generating funds

Unrestricted
funds
£
Tuck Shop income
1,288
Income from Productions
2,542
Hire
31,411
Other Income
24
Membership Subscriptions
9,501
44,766
2023
Total
£
1,288
2,542
31,411
24
9,501
44,766
2022
Total
£
243
1,109
19,969
-
5,770
27,091

Page 12

Croydon Youth Theatre Organisation (A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2023

6. Investment income

6.
Investment income
Unrestricted
funds
£
Bank interest receivable
194
194
7.
Cost of generating voluntary income
Unrestricted
funds
£
Salaries - Fundraising
4,679
4,679
2023
Total
£
194
194
2023
Total
£
4,679
4,679
2022
Total
£
4
4
2022
Total
£
-
-

8. Fundraising trading

Unrestricted
Restricted
funds
funds
£
£
Tuck Shop costs
676
-
Cost of Productions
8,047
16,639
8,723
16,639
2023
Total
£
676
24,686
25,362
2022
Total
£
122
4,973
5,095

Page 13

Croydon Youth Theatre Organisation (A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2023

9. Costs of charitable activities

9. Costs of charitable activities Costs of charitable activities
Unrestricted Restricted 2023 2022
funds funds Total Total
£ £ £ £
Project Expenditure 1,265 - 1,265 3,355
Jack Petchey expenditure - 62 62 -
Workshops 8,316 989 9,305 10,737
Salaries - Artistic Director 7,947 6,898 14,845 1,958
Salaries - Administration 4,402 - 4,402 4,768
Rent - - - 18,000
Light & Heat 15,006 - 15,006 3,797
Cleaning 302 - 302 651
Insurance 4,713 - 4,713 4,285
General Expenses 704 - 704 130
Repairs 1,618 - 1,618 372
Professional Fees - - - 550
Payroll Administration 210 - 210 200
Training 64 - 64 -
Telephone 468 - 468 446
Volunteer Support 93 - 93 -
Depreciation 552 - 552 735
45,660 7,949 53,609 49,984
10. Governance costs
Unrestricted 2023 2022
funds Total Total
£ £ £
Independent Examiner fees 840 840 780
840 840 780
11. Net incoming resources for the year
2023 2022
£ £
Net incoming resources is stated after charging:
Depreciation and other amounts written off tangible fixed assets 552 735
Independent Examiner's remuneration 840 780

Page 14

Croydon Youth Theatre Organisation (A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2023

12. Employees

Employment costs
Salaries
Pension costs
No employee received emoluments of more than £60,000 (2022 : None).
2023
£
25,928
250
26,178
2022
£
10,990
8
10,998

Number of employees

The average monthly numbers of paid employees during the year was as follows:

2023 2022
Number Number
Part time 4 3
13. Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation
Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
Fixtures,
14. Tangible fixed assets Plant and fittings and
machinery equipment Total
£ £ £
Cost
At 1 April 2022 and
At 31 March 2023 9,637 500 10,137
Depreciation
At 1 April 2022 7,431 500 7,931
Charge for the year 552 - 552
At 31 March 2023 7,983 500 8,483
Net book values
At 31 March 2023 1,654 - 1,654
At 31 March 2022 2,206 - 2,206

Page 15

Croydon Youth Theatre Organisation

(A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2023

15. Debtors
2023 2022
£ £
Prepayments and accrued income 5,617 3,438
16. Creditors: amounts falling due
within one year 2023 2022
£ £
Other taxes and social security 398 18
Accruals 3,090 1,685
3,488 1,703
17. Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
£ £ £
Fund balances at 31 March 2023 as represented by:
Tangible fixed assets 1,654 - 1,654
Current assets 35,949 16,793 52,742
Current liabilities )
(3,488
- )
(3,488
34,115 16,793 50,908
18. Unrestricted funds At At
1 April Incoming Outgoing 31 March
2022 resources resources 2023
£ £ £ £
General Fund 38,467 55,550 )
(59,902
34,115
38,467 55,550 )
(59,902
34,115

Purposes of unrestricted funds

The General Funds are to be used for carrying out the objectives and activities of the organisation.

Page 16

Croydon Youth Theatre Organisation (A company limited by guarantee)

Notes to financial statements for the year ended 31 March 2023

19.
Restricted funds
LB of Croydon - Rent
Donation - Bursaries
Donation - Technical Work Shops
D'oyly Carte
Grant - Artistic Director
Big South Innovation Fund
Summer Sizzle
Theatre Lighting
Jack Petchey
At
At
1 April
Incoming
Outgoing
31 March
2022
resources
resources
2023
£
£
£
£
3,945
8,500
-
12,445
830
-
)
(489
341
500
-
)
(500
-
2,410
-
)
(900
1,510
-
8,000
)
(6,898
1,102
-
5,000
)
(4,105
895
-
11,634
)
(11,634
-
-
500
-
500
62
-
)
(62
-
7,747
33,634
)
(24,588
16,793
At
At
1 April
Incoming
Outgoing
31 March
2022
resources
resources
2023
£
£
£
£
3,945
8,500
-
12,445
830
-
)
(489
341
500
-
)
(500
-
2,410
-
)
(900
1,510
-
8,000
)
(6,898
1,102
-
5,000
)
(4,105
895
-
11,634
)
(11,634
-
-
500
-
500
62
-
)
(62
-
7,747
33,634
)
(24,588
16,793
16,793

Purposes of restricted funds

LB of Croydon covers 95% of the rent payable for the Shoestring Theatre.

Donation - Funding for drama workshops ???

Donation - Funding for technical work shops

D'oyly Carte promotes drama in schools.

Funding for Artistic Director

Big South Innovation Fund - provides for ........

Provision of ........................

Funded by Golden Giving donations

Jack Petchey funds projects chosen by members.

20. Company limited by guarantee

Croydon Youth Theatre Organisation is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

Page 17