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2024-10-31-accounts

Trustees' Annual Report for the period

Period start date Period start date Period end date
From 01 10 2023 To 31
10
2024

Section A Reference and administrationdetails

Charity name The Changeling Theatre Company

Other names charity is known by

Registered charity number (if any) 1094674


1094674

1094674

Pleasant Farm
Plough Wents Road
Chart Sutton
Postcode ME17 3SA

Names of the charity trustees who manage the charity

Robert Forknall

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name
Arthur Blair Gulland Samantha Scott
John Mark Ainsley Robert Forknall
Geoffrey Down

Names and addresses of advisers (Optional information)

Type of adviser Name Address
Accountant Nadine Lamont-Brown Old Cottage, The Green, Boughton Monchelsea,Kent

Name of chief executive or names of senior staff members (Optional information)

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Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Trust deed

How the charity is constituted Company limited by guarantee

Trustee selection methods Appointed by existing trustees

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Take professional advice as required. Regular review process.

Section C

Objectives and activities

Promotion of culture and the arts for public benefit.

Summary of the objects of the charity set out in its governing document

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The performance of plays in public places, particularly those by William Shakespeare.

We confirm the trustees have had regard to the Charity Commission’s guidance on public benefit.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

.

You may choose to include further statements, where relevant, about:

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Section D

Achievements and performance

The performances of Henry V and Present Laughter at several Summary of the main outdoor venues during July and August, attracting substantial achievements of the charity audiences at all venues. during the year Section E Financial review The Reserves Policy for The Changeling Theatre Company is to hold a sum Brief statement of the that should be sufficient to meet any unforeseen item of major expenditure. policy on reserves As part of our forward planning, expenditure forecasts are prepared looking 1 year ahead. Details of any funds materially There are none. in deficit : ~~a~~ Further financial review details (Optional information)

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You may choose to include additional information, where relevant about:

Section F

Other optionalinformation

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the

Signature(s) Full name(s) Robert Forknall Position (eg Secretary, Chair, Chair etc)

/

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THE CHANGELING THEATRE COMPANY

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

THE CHANGELING THEATRE COMPANY

CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 October 2024

Page
Company Information 1
Report of the Directors 2
Income Statement 3
Balance Sheet 4
Notes to the Financial Statements 5
Detailed Income and Expenditure Account 7

THE CHANGELING THEATRE COMPANY

COMPANY INFORMATION For The Year Ended 31 October 2024

DIRECTORS: R J Forknall A B Gulland G Down J M Ainsley SECRETARY: D Archer REGISTERED OFFICE: Pleasant Farm Plough Wents Road Chart Sutton Maidstone Kent ME17 3SA REGISTERED NUMBER: 03813616 (England and Wales) ACCOUNTANTS: Taylor-Roalfe The Old Cottage The Green Boughton Monchelsea Kent ME17 4LT BANKERS: Natwest 40 High Street Rochester ME 1LJ

Page 1

THE CHANGELING THEATRE COMPANY

REPORT OF THE DIRECTORS For The Year Ended 31 October 2024

The directors present their report with the financial statements of the company for the year ended 31 October 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a charitable touring theatre company carrying out the performance of plays in public places, with an emphasis on, but not restricted to the plays of William Shakespeare.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2023 to the date of this report.

R J Forknall A B Gulland J M Ainsley

Other changes in directors holding office are as follows:

G Quinn - appointed 17 April 2024 - resigned 1 August 2024 J Slaughter - resigned 13 March 2024 G Down - appointed 1 April 2024 W N Cooper - resigned 1 August 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

R J Forknall - Director

29 July 2025

Page 2

THE CHANGELING THEATRE COMPANY

INCOME STATEMENT For The Year Ended 31 October 2024

Notes
TURNOVER
Cost of sales
GROSS (DEFICIT)/SURPLUS
Administrative expenses
Other operating income
OPERATING DEFICIT
4
Interest receivable and similar income
DEFICIT BEFORE TAXATION
Tax on deficit
DEFICIT FOR THE FINANCIAL YEAR
31.10.24
£
137,344
138,029
(685)
30,318
(31,003)
14,422
(16,581)
36
(16,545)
-
(16,545)
31.10.23
£
120,882
114,379
6,503
27,943
(21,440)
12,475
(8,965)
-
(8,965)
-
(8,965)

The notes form part of these financial statements

Page 3

THE CHANGELING THEATRE COMPANY (REGISTERED NUMBER: 03813616)

BALANCE SHEET 31 October 2024

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Stocks
Debtors
6
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
RESERVES
Income and expenditure account
31.10.24
£
925
17,796
27,908
46,629
3,901
£
2,384
42,728
45,112
45,112
45,112
31.10.23
£
1,685
12,475
44,516
58,676
(1)
£
2,980
58,677
61,657
61,657
61,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:

R J Forknall - Director

The notes form part of these financial statements

Page 4

THE CHANGELING THEATRE COMPANY

NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 October 2024

1. STATUTORY INFORMATION

The Changeling Theatre Company is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Page 5

continued...

THE CHANGELING THEATRE COMPANY

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 October 2024

4. OPERATING DEFICIT

The operating deficit is stated after charging:

31.10.24 31.10.24 31.10.23
£ £
Depreciation - owned assets 596 745
5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 November 2023
and 31 October 2024 19,502
DEPRECIATION
At 1 November 2023 16,522
Charge for year 596
At 31 October 2024 17,118
NET BOOK VALUE
At 31 October 2024 2,384
At 31 October 2023 2,980
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£ £
Other debtors 17,796 12,475
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£ £
Trade creditors (1) (1)
Other creditors 3,902 -
3,901 (1)

Page 6

THE CHANGELING THEATRE COMPANY

DETAILED INCOME AND EXPENDITURE ACCOUNT For The Year Ended 31 October 2024

Turnover
Sponsorship and donations
Summer plays
Advertising income
Merchandising/programmes
Grants
Cost of sales
Opening stock
Production expenses
Actors fees
Director's fees
Royalties
Closing stock
GROSS (DEFICIT)/SURPLUS
Other income
Theatre Tax Credits
Interest
Expenditure
Administrators fees
Depreciation of tangible fixed assets
Fixtures and fittings
Marketing and promotion
Travelling and accommodation
Insurance
Website costs
Sundry expenses
Memberships
Equipment Hire
Finance costs
Bank charges
NET DEFICIT
31.10.24
£
21,800
107,996
1,575
3,773
2,200
1,685
50,915
72,470
8,000
5,884
138,954
(925)
14,422
36
7,046
596
11,948
6,450
1,081
1,092
75
920
925
£
137,344
138,029
(685)
14,458
13,773
30,133
(16,360)
185
(16,545)
31.10.23
£
9,650
105,592
-
5,140
500
1,695
42,390
61,979
10,000
-
116,064
(1,685)
12,475
-
6,248
745
9,751
6,492
1,079
1,480
1
1,060
925
£
120,882
114,379
6,503
12,475
18,978
27,781
(8,803)
162
(8,965)

This page does not form part of the statutory financial statements

Page 7

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees

Charity Name The Changeling Theatre Company

On accounts for the year 31[st] October 2024 Charity no 1094674 ended (if any) Set out on pages (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY . 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 £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

Signed: Date: 15/08/2025 Name: Nadine Lamont-Brown Relevant professional ATT (Fellow) FCPA BSc(Hons) qualification(s) or body

1

Oct 2018

IER

(if any):

Address:

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