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2024-08-31-accounts

REGISTERED COMPANY NUMBER: 04621455 (England and Wales) REGISTERED CHARITY NUMBER: 1111102

REPORT OF THE TRUSTEES AND

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 AUGUST 2024

FOR

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

Xeinadin Audit Limited Statutory Auditor 17 St Peters Place Fleetwood Lancashire FY7 6EB

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 August 2024

Page
Report of the Trustees 1 to 6
Report of the Independent Auditors 7 to 8
Statement of Financial Activities 9
Statement of Financial Position 10 to 11
Statement of Cash Flows 12
Notes to the Statement of Cash Flows 13
Notes to the Financial Statements 14 to 23
Detailed Statement of Financial Activities 24 to 25

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES for the year ended 30 August 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 August 2024. 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object of the charity is to establish, support and operate a community multimedia, music and arts venue and skatepark in the town of Clitheroe, Lancashire and to promote its use for the benefit of the local community. It aims to provide, or assist in the provision of, facilities for the inhabitants of Clitheroe and the surrounding areas in the interests of social health & wellbeing; for recreation and leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, poverty or social economic circumstances and the public at large, through outreach activity, mission and ministry, and upholding Christian ethos, values and principles.

Significant activities

Total live events = over 70 which continues our trend of growth over the previous year Family and youth event audience numbers continue to grow.

Recording studio sessions have increased over doubling the number of sessions and this trend continues to grow as we are constantly receiving enquiries from artists wanting to book.

Grant funding towards the continued support of our Schools and community creative learning work, Received an extra boost = £7,500 .On top of a number of grants already received.

Finally we have a revised pledge of financial support towards our core costs, from our key funders The Lancaster Foundation, to ensure our sustainability and resilience, as we continue to build and grow our activity into 2025.

Page 1

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES for the year ended 30 August 2024

STRATEGIC REPORT Achievement and performance Overview

The Grand takes a distinctive approach to the arts driven by its vision for a holistic commitment to the social, spiritual, educational, emotional, and cultural development needs of young people and the broader community. A beating heart of creativity at the centre of our community, bringing life to the Ribble Valley and making our town an altogether more colourful place. Professionally facilitated performance and creative arts and digital media projects offer local young people the opportunity to gain access to, and participate in world class facilities that otherwise would not be accessible within the area. Our aim is to encourage young people to be creative, dream, learn & achieve through music, theatre, dance and media, and connect positively with the arts, peers, and become well-rounded young people with the confidence to fulfil their potential. In addition to provide an exciting and eclectic programme of live events and participatory projects, to engage and inspire our local schools and community." We believe in the power of creativity, community, and vision to impact lives for the better."

The Solomon Project

A joint Charitable initiative with our partner ‘Mary’s Meals’ , provides meals to children living in poverty, sponsored events, local and national donations help support this cause. Due to the success of this initiative and the positive impact it has caused. We are reviewing and scoping out a potentially new initiative to deploy for the future.

St;art The Journey

The Grand's strategic document, Strategic Tracking into the Arts (St;ART), outlines the framework for encouraging young people to contribute, aspire, develop, achieve and believe. Tapping into creative potential through the arts, multimedia, and music.

Grand School's Forums

Podcast project - Encourages young people to engage regularly with theatre, creative arts, music and media in order to develop and identify current topics, issues, challenges and concerns that may affect them, e.g. e-safety and social media, anti-bullying, alcohol and substance misuse, road safety and mental health awareness. The forum then researches and plans various projects to support the creative learning activities which has seen many local schools engaged with The Grand over the period. Our other partners include the Saltmine Theatre Company who support our educational curriculum, through holistic theatre and family productions. Local resident Owen Phillips (formerly Ribcaged Productions) continues to partner in the production of our bespoke seasonal panto shows at The Grand. Written to provide geographical and topical references to teach children about the historical, moral and factual knowledge, relevant to the place in which they live.

Our community projects and initiatives:

Creative Learning

Be My Band - typically aimed at young people who are singers and musicians, wishing to develop and progress in a band. They have formed around 7 bands and continue to perform, song write, have the opportunity to record in the studio and perform both at other venues, as well host regular showcase events called ‘Reverb.’

MySkillz - Aimed at the Primary Schools, provides an 8 week project in dance, acting, singing, and communication skills. Working towards a final performance for parents, friends, and teachers. Allowing children to explore their creativity whilst building self-confidence, social skills, and healthy levels of self-esteem.

Lights,camera,action & make your cut - Designed to teach young creatives about the art of film making, from script to shooting film and editing the final cut.

Stereopress - Aimed at student age musicians and creatives, who deliver a programme of external live music event in partnership with our team.

Grand Choir - Continues to grow and improve with currently 70 members on role who rehearse weekly together at the venue, and host several concerts throughout the year.

Ella Shaw's Academy Of Arts - has introduced a younger age group and seen increased numbers of students attending. Together they also presented a summer showcase Musical ‘Sister Act’. Ella also conducts weekly singing lessons and hosts a mid-week academy in musical theatre.

Page 2

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES for the year ended 30 August 2024

Let’s Dance - Weekly latin & ballroom dance classes aimed mainly at those around retirement age, has successfully continued beyond a decade now.

Outreach & Community

Carols at the Castle - In December as a joint local initiative supported by various Churches, businesses & local artists & musicians. This was a much-welcomed back event for the community seeing 1700 attend.

Schools / College Engagement

Careers & Awards events - Includes BRAG (about your career), providing students with information and advice around future career and higher education opportunities. Religious Education Day- Bowland High School exploring different faiths within the local area ending with a plenary at the Grand.

School Productions - Including Bowland High’s School Show, Be-u week creative arts activities, Bowland’s Got talent and School award presentation evenings.

Prayer spaces in Schools - A new initiative that encourages children to explore their thoughts & feelings in a creative way, which includes a transition specific project. This has seen a positive impact on the mental health & well-being of children.

STEM project - In partnership with Johnson Matthey, teaching primary children about the importance of engineering within a fun and safe environment.

GRAB - our biennial inter-school talent show, aimed at the four major local high Schools. We hold preliminary heats within the Schools to select the acts who will perform in the Grand finals. In addition we offer vocational training to the students interested in the backstage, production and marketing works of a professional venue. This creates an incredible platform to showcase local talent, and provides further experience within the creative industry. Bringing the community together to celebrate achievement, whilst also raising funds towards supporting some good causes locally and nationally.

Recording Studio - Music Production lessons and technology, sees Students from Burnley College, attend weekly and this also includes final showcase and assessment sessions and live performances. The studio continues to attract both new artists, bands, musicians, and voice overs. Including ep recording sessions and several repeat/returning bookings often ongoing projects, or ep's that convert to albums.

Bunker sessions- transforming the studio into a ‘live lounge’ experience for local and up-and-coming artists alike. Which taps into grant funding as we promote emerging music. By creating opportunities for new artists to perform to an intimate audience, while gaining the experience of playing in a professional recording studio environment.

Work experience Students - From several local High Schools, typically attend a 2-week vocational placement, gaining valuable experience and insight into the mechanics behind a professional venue and live recording studios.

Events

Genre, Jazz, Rock & Pop, Folk, Blues, Spoken Word, Comedy, Classical, Film, Live Streaming Festivals - RVJB Festival, Seek-out' Festival at Gisburn Forest, Ribble Valley Scooter Rally /MOD Weekend.

Funding for Creative Learning projects

The Grand is supported by private, corporate and public funding organisations. The Community Foundation for Lancashire endowment fund continues to support funding towards the delivery of our creative learning programme. Also including a freelance fund raiser through Chell Perkins, who continue to raise grant funding in support our community and school’s based initiatives.

Friends of Waddington - Intergenerational Dance St James's Church - CL Projects Friends of Chatburn - myskillz

Performance

Page 3

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES for the year ended 30 August 2024

The Grand's overall attendance for events has grown in both artistic quality and audience participation. The creative focus has been on developing new activities which engages families, of which we have seen an increase and drive with our arts projects & events, to support our family, young people & community audiences. This has proven successful with connecting our Be My Band groups to be support acts at our Events.

Volunteers

The Grand is grateful for the continued help and support from our regular volunteers, supported by a Volunteer Coordinator, working to nationally recognised standards and DBS safeguarding procedures in their recruitment. Volunteers and the contribution they bring are essential in the life and successful delivery of all our events and community projects.

Financial review

Financial position

Since relaunching the venue in Sept 2021, our aim has been to reset and rebuild our organisational structure. Working hard to focus on the mission, create a positive culture, and drive sustainability towards a healthy organisation for the future. The impact of this is clearly visible within the current financial year; Our growth has seen more live events and creative learning classes. We work smart and more efficiently across the day-to-day operational output of the organisation. This has enabled us also to grow the team and offer further employment and freelance opportunities.

Principal funding sources

The Lancaster Foundation provides funding to the Grand that enable it to cover the costs incurred in the day to day running of the facilities. The Lancaster Foundation is committed to continuing this support, whilst the Trustees of the Grand will endeavour to achieve self sustainability. The Trustees have successfully implemented strategies to identify other sources of funding for expansion and growth inline with current demand, and pursuing additional outreach projects in accordance with the stated charitable objectives.

Reserves policy

At 31st August 2024, total reserves amounted to £4,147,096 (2023 - £4,239,360) including restricted reserves of £70,889 (2023 - £64,404). of the unrestricted funds, £3,974,262 can only be realised by disposing of tangible fixed assets.

The Trustees have adopted the following reserves policies: it has been agreed it is prudent for the company to hold working capital equivalent to six months staff and operational costs. Strategies have been put in place to facilitate the attainment of this without compromising the delivery of the company's stated charitable objectives. Additionally, a separate reserve has been created for the charity's fixed assets so that operating activities are now kept separate from the fixed asset reserve.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing documents, Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Trustees are appointed only when a need is identified and they have the necessary skills and commitment to the charity.

Organisational structure

The Grand At Clitheroe is a charitable company limited by guarantee, incorporated on 19 December 2002 and registered as a charity on 31 August 2005. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

The trustees and directors who have served during the year and since the year end are set out on page 4. A board of trustees and directors of 5 members, who meet four times per annum, administers the charity.

The trustees and directors have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. The Corporate risk map has been updated for the year. The Financial authorities matrix of delegated powers has also been updated.

Page 4

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES for the year ended 30 August 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

The board of trustees assesses the skills of new trustees and provides training as necessary.

Key management remuneration

Given the size of the charity key management is controlled and undertaken by the board of trustees, none of whom take any remuneration.

Other staff pay levels are set by reference to the skills marketplace.

Wider network

The charity is not affiliated to any other charity or network, but maintains a number of relationships with key national charities through its management staff.

Related parties

Mr S J Lancaster, Mr J E Lancaster and Mrs R Lancaster are also trustees of the Lancaster Foundation, a registered charitable trust. Mr Richardson is employed as Development Director of the Lancaster Foundation.

The Lancaster Foundation is currently providing ongoing funding to The Grand to assist in its development.

The trustees have had due regard to guidance published by the Charity Commission on public benefit.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04621455 (England and Wales)

Registered Charity number

1111102

Registered office

17 St Peters Place Fleetwood Lancashire FY7 6EB

Trustees

S J Lancaster Director Mrs A C Lancaster Director Dr J E Lancaster MBE Director Mrs R Lancaster MBE Director C Richardson Director

Company Secretary

S J Lancaster

Auditors

Xeinadin Audit Limited Statutory Auditor 17 St Peters Place Fleetwood Lancashire FY7 6EB

Page 5

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES for the year ended 30 August 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

Handelsbanken East Lancashire Branch Greenbank Court Challenge Way Blackburn Lancashire BB1 5QB

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The Grand at Clitheroe (a company limited by guarantee) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

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 those 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 to 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.

In so far as the trustees are aware:

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:

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

S J Lancaster - Trustee

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

Opinion

We have audited the financial statements of The Grand at Clitheroe (a company limited by guarantee) (the 'charitable company') for the year ended 30 August 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

1) Discussions with trustees and management, including consideration of known or suspected instances of non-compliance with laws and regulation and fraud. This includes legislation that affects the running of the Foundation such as the Charities Act 2011 and current payroll and employment legislation. 2) Challenging assumptions and judgements made by the trustees and management in their significant accounting estimates.

3) Identifying and testing journal entries, in particular those posted with unusual account combinations. This includes reviewing significant entries around the year end and any journals posted throughout the year that are outside the normal pattern of monthly journals.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

for and on behalf of Xeinadin Audit Limited Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 17 St Peters Place Fleetwood Lancashire FY7 6EB

Date: .............................................

Page 8

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the year ended 30 August 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
6
Property rental
Other trading activities
4
Investment income
5
Other income
Total
EXPENDITURE ON
Raising funds
7
Charitable activities
8
Central premises and administration costs
Youth, schools & community
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
334,137
10,655
264,257
5,430
-
614,479
369,670
310,405
33,153
713,228
(98,749)
4,174,956
4,076,207
Restricted
funds
£
52,365
-
-
-
-
52,365
38,861
7,019
-
45,880
6,485
64,404
70,889
2024
Total
funds
£
386,502
10,655
264,257
5,430
-
666,844
408,531
317,424
33,153
759,108
(92,264)
4,239,360
4,147,096
2023
Total
funds
£
138,624
6,859
230,334
3,742
2,094
381,653
342,183
313,029
15,816
671,028
(289,375)
4,528,735
4,239,360

The notes form part of these financial statements

Page 9

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE) (REGISTERED NUMBER: 04621455)

STATEMENT OF FINANCIAL POSITION 30 August 2024

Notes
FIXED ASSETS
Intangible assets
14
Tangible assets
15
CURRENT ASSETS
Stocks
16
Debtors
17
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
18
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
15,963
3,958,299
3,974,262
2,171
39,248
192,709
234,128
(132,183)
101,945
4,076,207
4,076,207
Restricted
funds
£
-
28,048
28,048
-
19,967
22,874
42,841
-
42,841
70,889
70,889
2024
Total
funds
£
15,963
3,986,347
4,002,310
2,171
59,215
215,583
276,969
(132,183)
144,786
4,147,096
4,147,096
4,076,207
70,889
4,147,096
2023
Total
funds
£
17,981
4,121,503
4,139,484
2,146
32,423
178,423
212,992
(113,116)
99,876
4,239,360
4,239,360
4,174,956
64,404
4,239,360

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2024.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

The notes form part of these financial statements

continued...

Page 10

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE) (REGISTERED NUMBER: 04621455)

STATEMENT OF FINANCIAL POSITION - continued 30 August 2024

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

S J Lancaster - Trustee

The notes form part of these financial statements

Page 11

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF CASH FLOWS for the year ended 30 August 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2024
£
36,716
36,716
-
(5,236)
250
5,430
444
37,160
178,423
215,583
2023
£
(128,850)
(128,850)
(14,250)
(35,462)
7,696
3,742
(38,274)
(167,124)
345,547
178,423

The notes form part of these financial statements

Page 12

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE STATEMENT OF CASH FLOWS for the year ended 30 August 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

1.
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM
ACTIVITIES
OPERATING
Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
Interest received
(Increase)/decrease in stocks
Increase in debtors
Increase in creditors
Net cash provided by/(used in) operations
2.
ANALYSIS OF CHANGES IN NET FUNDS
2024
£
(92,264)
142,410
(250)
(5,430)
(25)
(26,792)
19,067
36,716
2023
£
(289,375)
144,813
(2,310)
(3,742)
604
(125)
21,285
(128,850)
At 31/8/23 Cash flow At 30/8/24
£ £ £
Net cash
Cash at bank and in hand 178,423 37,160 215,583
178,423 37,160 215,583
Total 178,423 37,160 215,583

The notes form part of these financial statements

Page 13

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 August 2024

1. STATUS OF COMPANY

The Grand at Clitheroe Ltd is a charitable company, limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The liability of the members of the company is limited. Each member of the company undertakes to contribute such amounts as may be required, not exceeding £10, to the company's assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member, for payment of the company's debts and liabilities contracted before ceasing to be a member, and of the costs, charges and expenses of winding up, and of the rights of the contributors among themselves. At the balance sheet date the company had five members.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The charity’s trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties about the charity’s ability to continue as a going concern. Therefore, the accounts have been prepared on a going concern basis.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Website

Capitalised website expenditure is stated at cost less accumulated amortisation and impairment losses and amortised over its assessed useful economic life of 10 years. Amortisation expenses for the year and last year are included in Central premises and administration costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost
Leasehold property improvements - Over the remaining period of the lease
Plant and machinery - Straight line over 6 years
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

continued...

Page 14

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets

Where fixed assets are donated to the charity they are recognised at the original cost of those assets to the donor.

Stocks

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

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees and directors for particular purposes..

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Redundancy costs

Redundancy costs are charged against income in the year in which employees are given notice of the termination of their employment.

3. DONATIONS AND LEGACIES

4.

Donations
Grants
OTHER TRADING ACTIVITIES
Bar takings
Commercial events
Creative learning
2024
£
340,044
46,458
386,502
2024
£
95,122
136,315
32,820
264,257
2023
£
76,684
61,940
138,624
2023
£
63,514
136,763
30,057
230,334

Commercial income includes concert ticket sales, studio hire and auditorium hire.

Income received in advance of commercial events taking place after the year end has been deferred. This amounted to £4,197 (2023 - £2,797).

The charity acts as a ticket agent receiving funds of £157,775 (2023 - £143,266) and has paid out funds amounting to £151,196 (2023 - £122,758). The balance held as agent at the year end was £44,760 (2023 - £38,181).

Page 15

continued...

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

5. INVESTMENT INCOME

Deposit account interest
6.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Sundry income
Property rental
7.
RAISING FUNDS
Other trading activities
Staff costs
Advertising
Events
Food & beverages
Telephone & internet
Printing, postage & stationery
Sundries
Travelling
Cleaning
Legal & professional fees
Auditorium hire
Insurance
Creative learning
Rates and water
Light and heat
Information systems
Staff expenses
Staff recruitment and training
8.
CHARITABLE ACTIVITIES COSTS
Central premises and administration
costs
Youth, schools & community
Direct
Costs
£
219,899
33,153
253,052
2024
£
5,430
2024
£
10,655
2024
£
81,993
57,219
150,353
39,491
1,042
1,031
-
1,224
3,483
12,980
8,949
-
12,695
3,713
14,337
19,014
190
817
408,531
Support
costs (see
note 9)
£
97,525
-
97,525
2023
£
3,742
2023
£
6,859
2023
£
67,172
33,397
126,580
29,458
945
861
52
99
3,061
5,875
15,356
6,661
10,107
3,045
17,759
19,884
1,134
737
2023
£
3,742
2023
£
6,859
342,183
Totals
£
317,424
33,153
350,577

Page 16

continued...

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

9. SUPPORT COSTS

SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Central premises and administration costs 78,139 19,386 97,525

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£ £
Auditors' remuneration 5,460 6,280
Auditors' remuneration for non audit work 3,160 3,100
Depreciation - owned assets 140,393 143,113
Surplus on disposal of fixed assets (250) (2,310)
Website amortisation 2,018 1,700

11. TRUSTEES' REMUNERATION AND BENEFITS

During the period the entity purchased a corporate membership at Clitheroe Golf Club the primary purpose was to enable the unlimited use of the board rooms for remote meeting spaces. There is an incidental benefit of a number of rounds of golf which are available for use by senior management and the trustees.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 August 2024 nor for the year ended 30 August 2023.

12. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
2024
£
174,156
12,797
6,332
193,285
2023
£
143,307
5,434
4,941
153,682

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

Events
Marketing
Children and youth workers
Management
2024
10
1
2
2
15
2023
8
1
1
2
12

No employees received emoluments in excess of £60,000.

Total key management personnel remuneration was £36,636.

continued...

Page 17

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Property rental
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Central premises and administration costs
Youth, schools & community
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Total key management personnel remuneration was £35,341
14.
INTANGIBLE FIXED ASSETS
COST
At 31 August 2023 and 30 August 2024
AMORTISATION
At 31 August 2023
Charge for year
At 30 August 2024
NET BOOK VALUE
At 30 August 2024
At 30 August 2023
ACTIVITIES
Unrestricted
funds
£
81,209
6,859
230,334
3,742
2,094
324,238
302,617
304,578
335
607,530
(283,292)
54,234
(229,058)
4,404,014
4,174,956
Restricted
funds
£
57,415
-
-
-
-
57,415
39,566
8,451
15,481
63,498
(6,083)
(54,234)
(60,317)
124,721
64,404
Total
funds
£
138,624
6,859
230,334
3,742
2,094
381,653
342,183
313,029
15,816
671,028
(289,375)
-
(289,375)
4,528,735
4,239,360
Website
£
20,175
2,194
2,018
4,212
15,963
17,981

continued...

Page 18

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

15. TANGIBLE FIXED ASSETS

COST
At 31 August 2023
Additions
Disposals
At 30 August 2024
DEPRECIATION
At 31 August 2023
Charge for year
Eliminated on disposal
At 30 August 2024
NET BOOK VALUE
At 30 August 2024
At 30 August 2023
COST
At 31 August 2023
Additions
Disposals
At 30 August 2024
DEPRECIATION
At 31 August 2023
Charge for year
Eliminated on disposal
At 30 August 2024
NET BOOK VALUE
At 30 August 2024
At 30 August 2023
Fixtures
and
fittings
£
158,969
-
-
158,969
158,969
-
-
158,969
-
-
Freehold
property
£
5,972,938
-
-
5,972,938
1,930,476
116,725
-
2,047,201
3,925,737
4,042,462
Motor
vehicles
£
23,426
-
-
23,426
22,646
156
-
22,802
624
780
Leasehold
property
improvements
£
394,997
-
-
394,997
394,997
-
-
394,997
-
-
Computer
equipment
£
53,373
2,582
-
55,955
51,601
1,154
-
52,755
3,200
1,772
Plant and
machinery
£
1,034,405
2,655
(2,575)
1,034,485
957,916
22,358
(2,575)
977,699
56,786
76,489
Totals
£
7,638,108
5,237
(2,575)
7,640,770
3,516,605
140,393
(2,575)
3,654,423
3,986,347
4,121,503

The leasehold property improvements relate to short leasehold property.

continued...

Page 19

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

16.
STOCKS
Stocks
17.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
VAT
Prepayments
18.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
19.
MOVEMENT IN FUNDS
At
31/8/23
£
Unrestricted funds
Working capital fund
4,174,956
Restricted funds
Solomon Project
9,337
Children & Youth
-
Arts Council Funding
35,067
Panto, GRAB, My Skillz
5,000
Creative learning
15,000
Prayer Spaces
-
Bunker Sessions Studio
-
Sabrina Trust
-
Victoria Wood Foundation
-
64,404
TOTAL FUNDS
4,239,360

continued...

Page 20

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

19. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
Working capital fund
Restricted funds
Solomon Project
Children & Youth
Arts Council Funding
Panto, GRAB, My Skillz
Creative learning
Carols at the Castle
Prayer Spaces
Make Your Cut
Bunker Sessions Studio
Sabrina Trust
Victoria Wood Foundation
TOTAL FUNDS
Incoming
resources
£
614,479
4,487
34,967
-
-
-
1,621
1,200
1,590
2,500
1,000
5,000
52,365
666,844
Resources
Movement
expended
in funds
£
£
(713,228)
(98,749)
-
4,487
(15,000)
19,967
(7,019)
(7,019)
(5,000)
(5,000)
(15,000)
(15,000)
(1,621)
-
(650)
550
(1,590)
-
-
2,500
-
1,000
-
5,000
(45,880)
6,485
(759,108)
(92,264)
Resources
Movement
expended
in funds
£
£
(713,228)
(98,749)
-
4,487
(15,000)
19,967
(7,019)
(7,019)
(5,000)
(5,000)
(15,000)
(15,000)
(1,621)
-
(650)
550
(1,590)
-
-
2,500
-
1,000
-
5,000
(45,880)
6,485
(759,108)
(92,264)
6,485
(92,264)

Comparatives for movement in funds

Unrestricted funds
Working capital fund
Restricted funds
Solomon Project
Children & Youth
My Skillz
Skate Park
Arts Council Funding
Panto, GRAB, My Skillz
Creative learning
TOTAL FUNDS
At
31/8/22
£
4,404,014
7,864
13,872
2,547
2,837
97,601
-
-
124,721
4,528,735
Net
movement
in funds
£
(283,292)
1,473
(13,872)
(2,547)
(2,837)
(8,300)
5,000
15,000
(6,083)
(289,375)
Transfers
between
funds
£
54,234
-
-
-
-
(54,234)
-
-
(54,234)
-
At
30/8/23
£
4,174,956
9,337
-
-
-
35,067
5,000
15,000
64,404
4,239,360

continued...

Page 21

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
Working capital fund
Restricted funds
Solomon Project
Children & Youth
My Skillz
The Grab school competition
Various
Skate Park
Arts Council Funding
Radio project 2023
Panto, GRAB, My Skillz
My skillz
Creative learning
TOTAL FUNDS
Incoming
resources
£
324,238
1,473
29,851
-
1,500
1,590
-
1
500
5,000
2,500
15,000
57,415
381,653
Resources
Movement
expended
in funds
£
£
(607,530)
(283,292)
-
1,473
(43,723)
(13,872)
(2,547)
(2,547)
(1,500)
-
(1,590)
-
(2,837)
(2,837)
(8,301)
(8,300)
(500)
-
-
5,000
(2,500)
-
-
15,000
(63,498)
(6,083)
(671,028)
(289,375)
Resources
Movement
expended
in funds
£
£
(607,530)
(283,292)
-
1,473
(43,723)
(13,872)
(2,547)
(2,547)
(1,500)
-
(1,590)
-
(2,837)
(2,837)
(8,301)
(8,300)
(500)
-
-
5,000
(2,500)
-
-
15,000
(63,498)
(6,083)
(671,028)
(289,375)
(6,083)
(289,375)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
Working capital fund
Restricted funds
Solomon Project
Children & Youth
My Skillz
Skate Park
Arts Council Funding
Prayer Spaces
Bunker Sessions Studio
Sabrina Trust
Victoria Wood Foundation
TOTAL FUNDS
At
31/8/22
£
4,404,014
7,864
13,872
2,547
2,837
97,601
-
-
-
-
124,721
4,528,735
Net
movement
in funds
£
(382,041)
5,960
6,095
(2,547)
(2,837)
(15,319)
550
2,500
1,000
5,000
402
(381,639)
Transfers
between
funds
£
54,234
-
-
-
-
(54,234)
-
-
-
-
(54,234)
-
At
30/8/24
£
4,076,207
13,824
19,967
-
-
28,048
550
2,500
1,000
5,000
70,889
4,147,096

continued...

Page 22

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 August 2024

19. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Working capital fund 938,717 (1,320,758 ) (382,041)
Restricted funds
Solomon Project 5,960 - 5,960
Children & Youth 64,818 (58,723) 6,095
My Skillz - (2,547) (2,547)
The Grab school competition 1,500 (1,500) -
Various 1,590 (1,590) -
Skate Park - (2,837) (2,837)
Arts Council Funding 1 (15,320) (15,319)
Radio project 2023 500 (500) -
Panto, GRAB, My Skillz 5,000 (5,000) -
My skillz 2,500 (2,500) -
Creative learning 15,000 (15,000) -
Carols at the Castle 1,621 (1,621) -
Prayer Spaces 1,200 (650) 550
Make Your Cut 1,590 (1,590) -
Bunker Sessions Studio 2,500 - 2,500
Sabrina Trust 1,000 - 1,000
Victoria Wood Foundation 5,000 - 5,000
109,780 (109,378) 402
TOTAL FUNDS 1,048,497 (1,430,136 ) (381,639)

20. RELATED PARTY DISCLOSURES

In the opinion of the trustees there is no controlling party. The company is therefore controlled by its trustees.

Mr S J Lancaster, Mr J E Lancaster and Mrs R Lancaster, trustees of the company, are also trustees of the Lancaster Foundation, a registered charity. During the period the company received grants of £331,419 (2023 - £72,665) from the Lancaster Foundation.

During the year the company received income relating to the rental of facilities by the Achievement Through Collaboration academy trust totalling £5,655 (2023 £4,447). Mr S J Lancaster is a member of the academy trust.

Page 23

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 August 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Other trading activities
Bar takings
Commercial events
Creative learning
Investment income
Deposit account interest
Charitable activities
Sundry income
Other income
Insurance claims
Total incoming resources
EXPENDITURE
Other trading activities
Wages
Social security
Pensions
Advertising
Events
Food & beverages
Telephone & internet
Printing, postage & stationery
Sundries
Travelling
Cleaning
Legal & professional fees
Auditorium hire
Insurance
Creative learning
Rates and water
Light and heat
Information systems
Staff expenses
Carried forward
2024
£
340,044
46,458
386,502
95,122
136,315
32,820
264,257
5,430
10,655
-
666,844
75,660
3,807
2,526
57,219
150,353
39,491
1,042
1,031
-
1,224
3,483
12,980
8,949
-
12,695
3,713
14,337
19,014
190
407,714
2023
£
76,684
61,940
138,624
63,514
136,763
30,057
230,334
3,742
6,859
2,094
381,653
62,796
2,656
1,720
33,397
126,580
29,458
945
861
52
99
3,061
5,875
15,356
6,661
10,107
3,045
17,759
19,884
1,134
341,446

This page does not form part of the statutory financial statements

Page 24

THE GRAND AT CLITHEROE (A COMPANY LIMITED BY GUARANTEE)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 August 2024

Other trading activities
Brought forward
Staff recruitment and training
Charitable activities
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone & internet
Printing, postage & stationery
Sundries
Repairs & renewals
Cleaning
Travelling
Information systems
Subscriptions
Motor expenses
Advertising
Staff expenses
Staff recruitment and training
Health, safety and fire protec tion
Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
Profit on sale of tangible fixed assets
Support costs
Management
Wages
Social security
Pensions
Governance costs
Auditors' remuneration
Auditors' remuneration for non audit work
Payroll fees
Legal and professional fees
Bank charges
Total resources expended
Net expenditure
2024
£
407,714
817
408,531
30,033
2,053
1,067
3,713
8,949
14,337
1,042
258
-
35,857
3,483
1,224
4,754
1,477
1,570
-
190
817
68
-
142,410
(250)
253,052
68,463
6,937
2,739
78,139
5,460
3,160
1,406
2,067
7,293
19,386
759,108
(92,264)
2023
£
341,446
737
342,183
14,617
764
585
3,045
6,661
17,759
945
215
51
31,187
3,061
99
4,971
1,009
1,712
7,779
1,134
737
944
1,700
143,113
(2,310)
239,778
65,894
2,014
2,636
70,544
6,280
3,100
1,321
2,219
5,603
18,523
671,028
(289,375)

This page does not form part of the statutory financial statements

Page 25

Virtual Cabinet Portal Digital Signatures

Digital Signature Verification

You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:

https://www.virtualcabinetportal.com/VerifySignedDocument

Signature Dates and Times

All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:

http://www.virtualcabinetportal.com/WhatIsUTC

Signature 1

Signed by Steven Lancaster using authentication code cGxTciEuXEs5RjYp at IP address 94.30.63.129, on 2025/05/22 14:35:22 Z.

Steven Lancaster's e-mail address is: steven@thegrandvenue.co.uk.