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2025-03-31-accounts

THE ARTS SOCIETY ROYAL LEAMINGTON SPA

TRUSTEES' REPORT

FOR THE YEAR ENDED 31ST MARCH 2025

The Trustees present their annual report and the audited financial statements of The Arts Society Royal Leamington Spa ("TASRLS") for the year ended 31 March 2025.

Registration as a Charity

TASRLS was registered as a charity with the Charity Commission with effect from 9 March 2004, under registration number: 1102548, and is affiliated to the National Association of Decorative & Fine Arts Societies ("The Arts Society"), a company limited by guarantee and also a registered charity.

Officers, Committee Members and Trustees

The names of the officers and Committee members as at the date of this report are set out below:

President: Mr S Pitt Chairman and Trustee: Mr W K Roberts Vice Chairman and Trustee: Mr M Hornbrook (Information Technology) Treasurer and Trustee: Mrs E Love Secretary and Trustee: Ms A Barton Committee Members and Trustees: Mrs R Barton (Heritage Volunteers) Dr E Batt (Programme) Mrs R Crampton (Short Breaks) Dr S Dunnett (Days of Special Interest) Mrs E McConville (Community Arts) Mrs M Radomska (Membership) Mrs L Henderson (Day Visits)

Structure, Governance and Management

TASRLS is an unincorporated society governed by its constitution and rules, adopted on its formation on 8 October 1993, with subsequent modifications of an administrative nature approved at the Annual General Meetings held on 13 June 2001, 2 June 2004, 4 June 2014, 5 July 2017, 4 July 2018 and 7 July 2021.

The President is appointed by the Committee for a period of three years. This is an Honorary position. The President is not entitled to vote at meetings of the Committee and is not a Trustee.

All the Committee members are registered with the Charity Commission as Trustees. The Committee comprises not more than twelve members, who are elected annually at the Annual General Meeting. All members of TASRLS may propose a member for election to the Committee at the Annual General Meeting and indeed are encouraged to do so. The Committee may fill any casual vacancy to hold office until the following Annual General Meeting and may co-opt up to four non-voting additional members, having regard to any specialist skills needed, for a period not exceeding twelve months.

Page 1

THE ARTS SOCIETY ROYAL LEAMINGTON SPA

TRUSTEES' REPORT

FOR THE YEAR ENDED 31ST MARCH 2025

Reporting on public benefit

The objects of TASRLS are: the promotion and advancement of the education of the public in the cultivation, appreciation and study of the decorative and fine arts; the conservation and preservation of the artistic heritage of the United Kingdom and other countries for the benefit of the public; and the advancement of the arts, culture and heritage, in particular, but without limitation, the decorative and fine arts.

The principal means by which these objectives are achieved is the programme of nine lectures complemented by days of special interest, day visits and short breaks. In addition, our community arts programme supports local arts projects, organisations and individual artists in our local area, while our volunteers work locally to assist in the preservation and conservation of our heritage. Details of the main activities and achievements in relation to these objectives are set out in the Chairman's report, which forms part of this annual report. The Committee keeps in mind the Charity Commission's guidance on public benefit at the relevant Trustee meetings where they consider the programme of activities and charitable donations for the year ahead. Membership of TASRLS is open to anyone and, although there is an annual membership subscription, it is set at such a level (£48 for the year ended 31 August 2025) that almost no-one should be excluded from membership by virtue of it. In addition, each member may bring guests to a lecture, subject to the same guest not attending more than two lectures in any lecture year. In the year to 31 March 2025, 277 visits by guests or other visitors were recorded.

Financial review

There was a surplus of incoming resources over resources expended for the year of £573 (2024: £1,391 deficit).

All of the liquid working capital of TASRLS is held on deposit with its bankers or other appropriate institutions, pending its utilisation to meet expenditure in furtherance of its objectives. Sponsorships and donations to other bodies or individuals are made after assessment by the Committee and amounted to £4,167 in the year (2024: £2,871).

It is the policy of TASRLS to maintain a balance of unrestricted reserves approximately equivalent to the level of annual recurring expenditure, other than expenditure on study days, visits and other events, which are self-funded by the participants. These funds both guard against any shortfall in receipts and generate interest, which helps to fund discretionary sponsorships and donations.

£1,359 of the "ARG Third Sector Support Scheme" Covid recovery grant received in March 2022, which is being held to fund activities to re-build membership numbers after the pandemic, was used in the year, leaving £6,951.

Independent examiner

Clare Brown of 66B Limited, 66B Smith Street, Warwick CV34 4HU, has indicated her willingness to act as honorary independent examiner of TASRLS and a resolution for her re-appointment will be proposed at the 2025 Annual General Meeting.

Mr Keith Roberts, Chairman

Ms Ann Barton, Secretary

4th June 2025

Page 2

THE ARTS SOCIETY ROYAL LEAMINGTON SPA

AUDITED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST MARCH 2025

Note
Incoming resources
Members' subscriptions
New members' registration fees
Days of Special Interest, visits and other events
3
Donations from guests and other income
Bank and other interest
Gift Aid
4
Total incoming resources
Resources expended
Lecturers' fees and expenses
Lecture hall costs
Volunteers and recorders
Sponsorship and donations
5
The Arts Society affiliation fees
Days of Special Interest, visits and other events
3
Administration, printing, postage and stationery
Travel costs (net of The Arts Society fares pool refunds)
Insurance
The Arts Society West Midlands area levy
Membership costs
Examiner's honorarium
Web site, licences and support
Depreciation of equipment
7
Total resources expended
Net incoming / (outgoing) resources for the year
Total unrestricted general fund balances:
Brought forward at 1 April 2024
Carried forward at 31 March 2025
Year to
31 March
2025
£
27,653
389
15,557
955
1,820
3,370
49,744
5,543
12,028
664
4,167
8,231
15,116
1,454
33
307
285
107
0
711
525
49,171
573
45,755
46,328
Year to
31 March
2024
£
25,563
440
9,209
540
408
3,287
39,445
5,882
10,832
1,679
2,871
8,500
8,652
1,056
156
294
253
0
275
254
0
40,704
(1,259)
47,014
45,755

Page 3

THE ARTS SOCIETY ROYAL LEAMINGTON SPA

AUDITED BALANCE SHEET

FOR THE YEAR ENDED 31ST MARCH 2025

Note
Tangible fixed assets
Laptop computer and other equipment
at cost less depreciation
7
Current assets
The Arts Society national affiliation fees paid in advance
Other debtors and prepayments
Loan to Patricia Fay Memorial Fund, repayable upon demand
Cash at bank
8
Current liabilities
Amounts falling due within one year:
Ticket sales in advance
Deferred income - subscriptions received in advance
Other creditors and accruals
Net current assets
Total assets less current liabilities
Representing:
Accumulated fund:
ARG (Additional Restriction Grant) Third Sector Support Scheme
Unrestricted general fund balance at the year end
Total Funds
31 March
2025
£
1,674
6,186
3,938
5,000
50,367
65,491
2,310
9,744
1,830
13,884
51,606
53,280
6,951
46,328
53,280
31 March
2024
£
0
6,169
4,667
5,000
51,789
67,625
2,587
8,949
2,023
13,560
54,065
54,065
8,310
45,755
54,065

Approved by the Committee and Trustees of The Arts Society Royal Leamington Spa on 4th June 2025 and signed on their behalf by:

Mr W K Roberts Chairman

Mrs E Love Treasurer

Page 4

THE ARTS SOCIETY ROYAL LEAMINGTON SPA

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Objectives and status

1 The objectives of TASRLS are set out in the Trustees' report on page 2. TASRLS was registered as a charity with the Charity Commission with effect from 9 March 2004 under registration number 1102548. At 31 March 2025 TASRLS had 594 members (2024: 547).

Basis of accounting and accounting policies

2 The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Accounting Practice: Accounting and Reporting by Charities (SORP 2005), issued in March 2005, UK accounting standards, the Financial Reporting Standard for Smaller Entities and the Charities Act 2011. Incoming resources and resources expended are accounted for on the accrual basis. Members' subscriptions received in advance are carried forward as deferred income.

Days of Special Interest, visits and other events

3 The incoming resources and resources expended in respect of Days of Special Interest, visits and other events in the year consist of:

Income
Resources
resources
expended
£
£
Days of Special Interest
7,289
6,564
Visits
5,484
5,262
Other events
2,784
3,290
15,557
15,116
Gift Aid
4
The Gift Aid relief relates to subscriptions and donations received:
In the year
In prior years
Total
Sponsorship and donations
5
During the year, TASRLS made the following grants in furtherance
of its charitable objectives:
Warwickshire College of Arts Foundation Year Prize
Warwickshire College of Arts bursaries
Arts Insight, Loft Theatre, net of £250 grant from National Arts Society
Leamington Music
Coventry & Warwickshire Youth Orchestra
Leamington Museum and Art Gallery
Leamington History Group
South Warwickshire Literary Festival
Warwick Words Festival
2025
2024
£
£
725
12
222
323
(506)
222
Result to 31 March
441
557
2025
2024
£
£
3,370
3,287
0
0
Year to 31 March
3,370
3,287
2025
2024
£
£
430
325
565
525
500
0
900
450
800
400
0
534
0
200
500
0
472
437
Year to 31 March
4,167
2,871

Page 5

THE ARTS SOCIETY ROYAL LEAMINGTON SPA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

Expenses and reimbursements to Trustees

6 An amount of £33 (2023/24: £442) was paid to 1 Trustee (2023/24: 4) in the year for expenses, which was for travel. In addition, 12 Trustees (2024: 6) were reimbursed £4,109 (2024: £916) for purchases made on behalf of the Society. All expenses or reimbursements were supported by appropriate documents. No Trustee received any remuneration for their services as a Trustee.

Tangible fixed assets Net book
7 These comprise: Cost Depreciation amount
Laptop computer and other £ £ £
equipment at 01/04/24 2,199 2,199
Depreciation for the year 525 -525
Total at 31 March 2025 2,199 525 1674
Cash at bank 31st March 31st March
8 This comprises: 2025 2024
£ £
CAF 90 day notice account with Scottish Widows Bank 0 35,100
United Trust Bank (one year bond) 40,000 0
Lloyds Bank plc 10,367 16,689
50,367 51,789

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

I report on the financial statements of TASRLS for the year ended 31 March 2025 which are set out on pages 3 to 6.

Respective responsibilities of Trustees and Examiner

The Trustees of TASRLS are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this year and that, under section 145(1) of the Charities Act 2011 ("the Act"), an independent examination is required. It is my responsibility to examine the finacial statements under section 145 of the Act, to follow the procedures laid down in the General Directions given by the Charity Commissioners, 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 General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by TASRLS and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the Trusteees 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 financial statements present a "true and fair" view and the report is limited to those matter set out in the statement below.

Independent Examiners's statement

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

(1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the Act, and to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act, have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Clare Brown FCCA 66B Limited 66B Smith Street, Warwick CV34 4HU

Page 6