Company Registration Number - 4428776
The Charity Registration Number is - 1100702
Accountancy Services
The Cinema Theatre Association
Report and Accounts
For the year ended 28th February 2025
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The Cinema Theatre Association
Report and accounts for the year ended 28 February 2025
Contents
| Page | |
|---|---|
| Trustees’ Annual Report | 1-2 |
| independent Examiner's Report | 3 |
| Funds Statements:- | |
| Statement of Financial Activities | 4 |
| Balance sheet | 5 |
| Notestotheaccounts | 6-8 |
Reference and administrative details
The legal name of the charity is :- The Cinema Theatre Association.
The charity is registered in England and Wales with the Charity Commission in England & Wales (CCEW) with charity number 1700702,
The charity does not operate in any overseas jurisdictions.
Legal Structure of the charity
The charity is constituted as a company limited by quarantee, registered under the Companies Act. The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
By operation of law, all trustees and directors under the Companies Act 2006 and all directors are trustees Linder Charities legislation and have responsibilities , as such, under both company and charity legislation,
The trustees are all individuals.
The principal operating address, telephone number, email and web addresses of the charity are:-
59 Harrowdene Gardens Teddington Middlesex, TW17 OBJ
0208 9772608
atunger@blueyonder.co.uk www. cla-uk org
The Cinema Theatre Association
Report and accounts for the year ended 28 February 2025
The Trustees in office on the date of the report was approved were:-
David A Simpson (appainted 07.06.2025)
Jeremy Buck (appointed 07.05.2002) Richard J H Gray (appointed 01.05.2002) David Trevor-Jones (appointed 01.05.2002) lan M Maeryick (appointed 16.06.2012) Adam Unger (appointed 01.05.2002)
Previous Trustees during the year
Neville C Taylor (Deceased 30.03.2025)
Secretary
Adam Unger
Bankers
Barclays Bank PLC
Independent Examiner
Paul Thompson FOCA
Chartered Certified Accountant Suite 9, Hadleigh Business Centre 351 London Road Hadleigh Essex, SS/ 2BT
The Cinema Theatre Association
Company Registration Number - 4428776
Trustees’ Annual Report for the year ended 28 February 2025
The Trustees present their Repart and Accounts for the year ended 28 February 2025, which also comprises the Directors’ Report required by the Companies Act 2006,
The Trustees, who are also Directors of the charity for the purposes of the Companies Act 2006, present this report for the period Ist March 2024 ta 28th February 2025, together with the financial statements for thal period. The Trustees have adopted the provisions of 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 (FRSIQ2) (effective 1 January 2019).
CONSTITUTION
The status is that of a company limited by guarantee, not having share capital, and a registered charity governed by its memorandum and articles of association. The directors of the company are the trustees of the charity for the purposes of charity law. As set out in Standing Orders, the directors of the company are the five main officers of the Executive Committee who are electec by the members of the company at each Annual General Meeting. The Directors at their Annual Meeting may also appoint up to three further directors who shall be members of the company but need not be members of the Executive Committee.
PRINCIPAL OBJECTIVES AND ACTIVITIES
The principal activity of the company is to advance education for the public benefit through the promotion of the study of all aspects of cinema and theatre buildings, with particular reference to the conservation of such buildings and the maintenance of an archive of information about such buildings. The company publishes, and sends to members, a magazine annually, Picture House, and the quarterly CTA Bulletin. Members may also elect to receive regular news updates by means of an e-mailed Newsletter,
REVIEW OF OPERATIONS
The company organises, for the benefit of members, a programme of lectures, visits and tours in the United Kingdom and overseas. The company has held several physical visits, while continuing its events pragramme of talks using Zoom.
An archive relating to cinema buildings is maintained and is increased in scope by the donation and bequest of material. The larger archive premises has now enabled many of the artefacts to be placed on display.
A website is regularly updated and is effective in attracting new members while also benefiting the salas of books to both members and non-members. The company maintains its proactive heritage role on conservation matters regarding cinema buildings to Historic England, local planning authorities, developers and their architects. It is the intention of the directors that the company shall continue in its present capacity for the foreseeable future,
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The Cinema Theatre Association
Company Registration Number - 4428776
Trustees’ Annual Report for the year ended 28 February 2025
FINANCIAL REVIEW
Results for the period are shown in the accounts set out on pages 6 to &. The notes on pages 6 to & are an integral part of the accounts.
RESERVES POLICY
Following the receipt of a substantial legacy in 2071, both it and later bequests are reserved for special purposes, including the CTA Archive and far Heritage Casework regarding listed cinemas, and any other unforeseen contingencies.
INVESTMENT POLICY
The Trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in a number of short-term interest-bearing deposits and seek to achieve as high a rate of return on deposit as possible. In addition, funds have been invested since 2072 in M&G Chariband for income.
PUBLIC BENEFIT STATEMENT
The trustees have considered and hereby confirm that the charity's activities meet the Charity Commission guidance on public benefit.
DIRECTORS(TRUSTEES)
The persons listed on the contents page served throughout the periad covered by this report, excluding David Simpson who was appointed 07.06, 2025
INDEPENDENT EXAMINER
The trustees have appointed Paul Thompson, FCCA af Thompson Accountancy Services Lid as independent examiner for 2025,
Method of preparation of accounts - Small company provisions
The financial statements are set out on pages.4 to 4,
The financial slatements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2075, (as amended by the Bulletin issues in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019). (The SORP), and in accordance with the Financial Reporting Standard 102. These financial statements have been prepared in accordance with the provisions in Part 15 of the Campanies Act 2006, applicable to companies subject to the small company regime,
This report was approved by the board of trustees on 28 August 2025,
_——avid Simpson Trustee
ae
The Cinema Theatre Association
Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 28 February 2025
| réport to the charity trustees on my examination of the accounts of the above company for the year ended 28 February 2025.
As the charity's trustees, (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act)
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as carried aut under section 145(1}(a) of the Charities Act 2011 (the 2011 Act).
In carrying out my examination | have followed all the applicable directions given by the Charities Commission under section 145(5)(b) of the Act. The procedures undertaken by me do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the accounts,
In connection with my examination, | can confirm that no matters have came to my attention which gives me cause to believe that in any material respect.
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» the accounting records were not kept in accordance with Section 386 of the 2006 Act: or « the accounts were not in accordance with those accounting recerds * the accounts did not comply with the accaunting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination,
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» the accounts have not been prepared in accordance with the methods and principles of the Statement of Recammended Practice far accounting and reporting by charities (applicable ta charities preparing their accounts in accordance with the Financial Reporting Standard applicable in ihe UK and Republic of Ireland (FRSI 02}).
| have no concerns and have came across no other matters in connection with the examination to which, in my opinion, attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed
ae temper
Chartered Certified Accountant
Suite §, Hadleigh Business Centre
351 Landon Raad Hadleigh Essex, SS7 2BT This report was signed on 28 Augusi 2025.
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The Cinema Theatre Association - Statement of Financial Activities for the year ended 28 February 2025
Statement of Financial Activities (including the Income and Expenditure Account for the year ended 28 February 2025, as required by the Companies Act 2006)
| Notes | 28.02.2025 | 29,02 2024 | |
|---|---|---|---|
| INCOME | 1 | E | ‘a |
| Members Subscriptions | 22,384 | 21,697 | |
| Legacies receivable | 45 | 39,998 | |
| Donations (Including Gift Aid) | 6,596 | 10,059 | |
| Surplus on visits and book sales | 4,356 | 4,323 | |
| (including movement on stock) | |||
| Investment Income | 8,326 | 4,881 | |
| Total income | 41,709 | 80,958 | |
| Charitable Expenditure | 4 | (50,229) | (47,656) |
| Net income/(Expenditure) for the year | (8,520) | 33,302 | |
| Movement on revaluation reserve | {247} | 104 | |
| Funds brought forward | 302,714 | 269,308 | |
| Fundscarriedforward | 2 | 293,947 | 302.714 |
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses,
All activities derive from continuing operations.
“A.
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The Cinema Theatre Association
Balance Sheet
As at 28 February 2025
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| Notes | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | E | |||
| Current assets | ||||||
| Book stocks at Directors’ valuation | 7,130 | 9044 | ||||
| Gash at bank and building society | 246,247 | 252,483 | ||||
| M&G Charibond | 5 | 41,570 | 41,617 | |||
| 294,947 | 303,544 | |||||
| Creditors: amounts falling due | ||||||
| within oneyear | (1,000) | (630) | ||||
| Net current assets | 293,947 | 302,714 | ||||
| Unrestricted Reserves | ||||||
| Funds and stocks of books on Ist March | 302,714 | 769,308 | ||||
| Revaluation reserve | (247) | 104 | ||||
| Surplus for the year to 28 February | (8,520) | 34,902 | ||||
| TotalFunds | 2 | 293,947 | 302,714 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have nat required the company to obtain an audit in accordance with section 476 of the Act,
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examineris on page 3.
The financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006
Approved on behalf of the trustees on 28 August 2025,
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{5—— Trustee
D Simpson
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The Cinema Theatre Association Notes to the accounts for the year ended 28 February 2025
- ACCOUNTING POLICIES
BASIS OF ACCOUNTING
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Companies Act 2006 and with applicable Accounting Standards, including the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 applicable in the UK (effective | January 2019},
BASIS OF PREPARATION
These financial statements have been prepared under the historical cost convention and the principal accounting policies adopted by the directors within that convention are set oul below. The financial statements are prepared in sterling which is the functional currency of the charity, Monetary amounts in these financial statements are rounded io the nearest £1,
Income is the aggregate of total subscriptions from members together with profit on sales, lectures and visits,
Donations represent total unsolicited gifts fram members and others together with Gift Aid tax reclaimed on qualifying donations.
Legacies are recognised on a case-by-case basis on the earlier of
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the date the charity is aware that probate has been granted, the estate has been finalised and the charity has been notified that a distribution will be made and
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the date a distribution is received from the estate.
Receipt of a legacy is only considered probable when the amount can be measured reliably and the charity has been notified of the intention to make a distribution,
Investment income is recognised on receipt.
Income from sales of publications etc. is recognised whan earned,
EXPENDITURE
All expenditure is accounted for on an accruals basis and is recognised where there is a legal or constructive obligation io make payments to third parties, it is probably that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes all vat which is irrecoverable. Charitable expenditure includes all expenditure including expenses and overheads incurred in pursuit of charitable objectives.
sg
The Cinema Theatre Association
Notes to the accounts for the year ended 28 February 2025
FUND ACCOUNTING
The charity currently has only unrestricted income and expenditure which are applied for the charitable objectives of the charity.
TAXATION
The company is a charity within the meaning of Para 1 Schedule 6 of the Finance Act 2020 and is therefore potentially exempt from taxation in respect of income and capital gains as specified in the Corporation Tax Act 2020 and $256 of the taxation of Chargeable Gains Act 1002, to the extent that such incorne or gains are applied exclusively to charitable purposes,
2. RECONCILIATION OF MOVMENT IN FUNDS
| 28.02.2025 | 29.02.2024 | |
|---|---|---|
| £ | E | |
| Assets - Funds balance brought forward | 302,714 | 269,308 |
| Surplus (Deficit) realised in year to end of February | (8,520) | 33,302 |
| Movment on revaluation reserve | (247) | 104 |
| FUNDSATENDOFFEBRUARY | 293,947 | 302,714 |
3. INTEREST RECEIVABLE
| INTEREST RECEIVABLE | ||
|---|---|---|
| 28.02.2025 | 29.02.2024 | |
| £ | £ | |
| Bank accounts | 6,435 | 3,229 |
| Incame from M&G Charibond | 1,890 | 1,548 |
| 6,325 | 4? | |
| CHARITABLE EXPENDITURE | ||
| 28.02.2025 | 29.02.2024 | |
| £ | £: | |
| Membership benefits (CTA Bulletin, Picture House etc) | 19,020 | 17,549 |
| CTA Archive | 12,361 | 11,289 |
| Heritage Casework | 11,764 | 10,812 |
| Other general expenses (including movement on stock) | 3,159 | T,a76 |
| Independentexamination | 1,000 | 630 |
| Postage & Stationery | 1,294 | |
| Computer costs | 686 | |
| Insurance | 656 | |
| Charitable donations | 100 | |
| Bank Charges | 189 | |
| 50,229 | 47,656 |
4. CHARITABLE EXPENDITURE
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The Cinema Theatre Association Notes to the accounts for the year ended 28 February 2025
5. INVESTMENT
A sum of £50,000 (£49,419.17 after equalisation) was invested, for interest, al the end of June 2012 in M&G Charities Fixed Interest Common Investment Fund (Charibond) giving a holding of 38,590.247 shares. As at 28th February 2025 the value of this holding was £41,570.22 (2023/24: £41,817.13).
An initial sum of £70,000 was placed ina term bond at an interest rate of 1.21% in February 2022. This was subsequently rolled over into another term bond for one year at an interest rate of 3.7%. On maturity in February 2024, it was reinvested in similar bond at an interest rate of 4.25%, The total at maturity in 2025 including interest was £76,581.70 which was rolled into another 1 year band which matures 14th March 2026,
6. STOCK
Stock is valued based on the opening value as updated for any sales and purchases during the year. No formal valuation was carried aut,
7. KEY MANAGEMENT PERSONNEL
The key management personnel of the charity are the trustees. The trustees did not receive any remuneration, benefits in kind or reimbursement of expenses during the year (2024; nil}
8. CONTROLLING PARTY
The company is limited by quarantee and does not have share capital. In the opinion of the directors, there is no controlling party.