Charlty reglstratlon number 1126012
Company reglstrollon numbw 06448490 (England and Wales)
Viva Arts & Community Group Llmlted
Viva!
Annual report and unaudlted financlal statements
For the year ended 31 December 2024

Vlva Arts & Communily Group Llmlted
Vlva!
LEGAL AND ADMINISTRATIVE INFORMATION
Trusle•s
Ms A J Bevan
Mrs A Bocking
Mts E H Every
Mr M G Howe5
Mrs H M Hayward
Mr R J Hobbs
M5 K Martin
Mr D Schumann
Miss L Stephenso
Lt Colonel J F Wood
Mrs E C Bovingdon
(Appointed 19 Moy 20251
Charlty number
1126012
Company number
06448490
Reglstered ¢ffice
14 Churchgate Street
Soham
Ely
Cambs
CB7 50S
Independ•nl examlner
Naomi Hedger BFP CTA FCA
Chater Allon LLP
7 Quy Court
CollSeYs Lone
stow<um-Quy
Cambridg
CB25 9AU

Viva Arts & Communlty Group Limlled
VAval
CONTENTS
Poge
Trustees. report
statemenl of Tru5tee5' responsibilities
Independent examlnar's report
statement of financiol activilies
8clance sheet
9- 10
Not&s to the Ilnancial statements

Viva Arts & Community Group Limited
Viva!
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 37 DECEMBER 2024
The Trustees present their annuol report and financiol statements forthe yearended 31 December 2024.
The financial statements hove been prepared in accordance with the accounting policies set out in note I to the
1Snancial stotements and comply with the 's Igoveming documentl, Ihe Componies Act 2006 and 'Accovntlng and
Reportlng by Charilies: Slolement of Recommended Practice applicabl8 lo charttles preporing their accounts in
occordance with the Flnanciol Reporting Slondard applicable in the UK ond Republic of Ireland IFRS 1021 ietlectwe I
Jonuory 20191.
ObJecllve$ and acllvltle
The objectives of Ihe chority ore..
To odvance the education of children ond young adults in the arts of Ih8atre ond drama und in so doing provide
them with o thorough technical grounding in the croft and associoted practices of theatre ond the art of acting.
To provide or 0551st in the provision of facilities in the interests of social wellore for recreotion or other leisure time
occupation of indivlduals who have need ol such facllltles by reoson of thair youth, oge. infirmity or dlsablllty, financial
hardshlp or social clrcvmstances wlth the object ol improving their conditions of life,
The promotion for the benefit of the public, urban or rurol regeneration in areas of social and economlc deprivation
land In particular in the parish of Sohaml by all or ony ol the following me¢ns.'
the advancement of educotions, training or re-training, particularfy among unemployed people and
providing unemployed people work exp8rience
bl
the maintenance, improvemp.nl or provislon of public omenities
the provSslon ol recrealional fociliti8s for Ihe public ot large or thos8 who by reason of thelr youth, cjge,
inflrmity or disablemgnl, flnoncial hardshlp or social or 8conoMlc clrcumslonces had need of Such facilities
dl
or such other means a5 may from tim8 to lime be determined subject lo Ihe prl¢r written consent of Ihe
Charrty Commissioners for England and Wale5.
To promote, mointoln, improve and advance edvcotion by the encouragement ol the arts includlng, wthoul any
limitation, the orts of drama, mime, dance, singing and muslc.
Public benelll
The Trustees have paid due regard lo guidance Issued by the ChorSty Commission in deciding whal oclivities Ihe
should undertake.
Achlevements and p•rformance
Significant activities and achlevements against objectives
Charilable activities
Viva provides quality training and performance opportunitie5, bul olso vses theatre and the arts. culture and herilage
lo help increase creativity; fuel the imagination,. build confldence,- widen per5P8clives,' encourage new ways of
communicoting,. combat social exclusion ond loneliness,. encourage o sense ol community- encouroge volunleering,
improva health ond wellbeing ond inspire ond motivale people lo learn.
In an average year the chority works wilh around 300 ycung people, over 200 adults and over 300 volunteers. We do
not charge high fees or ticket prices or insist on oudilions. The eth05 15 thal everyone Is welcome and valued. Vivo
strives to be o lololly inclusive organlsation of the highest possible artistic quolily, and we strive for excellence In all thot
we deliver. We receive no ongoing public svb5idy ond have always survived by keeping our overheads low and
generaling our own income vio being dynamic ond entrepreneurial, rolher than relying on grants. The charity ￿ well
loved and volued by ils community and is a gross roots oroanisotion run by and for its community having grown from
communlly need., however, also has a reputation that far &xceeds our size or geographicol oreo.
We slTive to be fully relevant and incluslve ond continue to run a variety of initiative5 to ensure this is the case includlng
our bvrsary fund which awards bursories lo anyone who cannot afford the full cost of taking part in our acliwties.
meaning Jhot finance 15 never a barrier to participcjting. and our Youth and Community Councils and our Agents for
Change who speciali5e in Diversity and Mental Heallh.
Due to the cost-of-livlng crisis 2024 has been onother very challenging year.

Viva Arts & Community Group Limited
Viva!
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 37 DECEMBER 2024
A summary of projecl.s and activitips would bp=The Viva Theatre- In 2018 Vivo purcho5ed Spencer Mill in Soham. It was
a derelict but historic Mill building. Vwa raised the funds to redevelop this building to creote a theotrel commvnlly and
arts centre for Ihe dislrict and provide a permonenl home for Vlva. 2022 saw the long-owoited opening of Spencer
Mill (now call8d The Vivcj Theotrel and the successknl completion of the capital project. During 2024 The Vlva Theatre
has offered a packed programme of lOU￿ng show5, comgdy, film and communily events. The bvilding hos become a
real communily hub with many locol oroanisotions making v5e of the facilities. We hove also expanded the building
with 2 new eXten￿On5 thanks to fvndino from the local authority and Cambridgeshire ond Peterborough Combined
Authority. We hove abo added an outside 'office pod, ond purchased a unil on nearby Ashley Industrial Es*ate to
store and create costumes. props and scenery.
Cinemo and Gallery - Qur new venue hos a fully equipped cln6ma and a beautiful gollery spaca. We have
successfully started showlng Notionol Th6otre Live productions and varlous other films. We have also 5tarlod r8loxed
and dementia screenings. Our Gallery hosted an exhlbltlon from The Hayward Gollery Touring coll8cllon and Several
6xhibTtions leaturing the work of local orlists.
Vivo Youlh Theatre ond Vivo Community The(Jtre - We hove manag8d lo run 9 successful community produclions
during 2024. We took Iwo of thes6 productions to the worlti-famous Edlnburgh Fringe Festival and on6 to Thorington
Open Air Theatre. These projects have all been very successful and helped people to feel less isolated, feel creotive
engaged again ond boost moral8.
Creolive ApprentlceshSp Scheme
We have conlinued to run our Creotive Apprenticeship Schem8. d8signed to
provide professional and accredited pathways into Ihe creative industrie5 for young people who would not othpwse
have access or 'a way in,.
Masterc1035 Projecl- we ran a very successfvl serfes ol perlormlng art5 masterclasses led by top Industry professionals.
Charily Shop Injn via Viva Community Trading Ltd) - This continu85 to aim to provide core funding lor the Cha￿ty. It wll
take time to re-build Irade, volunt8ers ond stock levels and thls process is still ongoing.
Soturdoy School and Holiday Workshops- Our open access Viva Theatre Solvrday School for young people ages 5-
16 years has cantinued to grow Ihroughout 2024. The Saturday School is o kèy part of our youth engagement strotegv
for our new Iheatre. The Saturday School also offer5 young people the opporlvnlty to gain accrediled outcomes for
their WO￿ via LAMDA. Duke of Edlnburgh Awards and Arts Aword5. We abo run special subsidlsed performing arts
holiday workshops throughout all the school holidoys during 2024 attracting over 150 young people Ihroughout the
yeor.
We plan to further d8velop our training and skllls offer In portnershlp West Suffolk College.
Awords Ceremony - Our annual awards ceremony wos held agaln lo recognis8 the achievements of everyone
involved in this inclusive community Theatre Gioup. 250 members, Truslees. Presidgnt5, Patron5, Dignitaries, Industry
C&lebrilies and Supporter5 came together to celebrate for the li￿t time since lockdown.
Solar Project- with the Energy CrSsis hitting hard ￿nnIng costs have risen beyond expectcjtion. We th8refor8 raised the
funds to In5toll solar as a solulion to our increosing energy costs.
SOFEST- Thanks to some funding from The Backsloge Trust we were oble organise ond hold a family ar15 ond music
feslival attracting over I CIX) people.
Silllng in Limbo - Thanks lo lunding Irom The Arts Council we were able to commission the stage odaption of BAFTA
aword winning film Sitting in Limbo and co-prodvce the world premiere of this with Wallord Palace Theatre. This was lo
coincide wlth National Windwsh Day, This was ortislically, reputatlonally and financially very sUCC8ssful receiving a 4-
star review in The Telegraph ond significant national press attention.
Dementia Project - Viva successlully bid lo the NHS Healthier Future5 Fund on behalf of I l East Cambridgeshire
orgonisations to leod a consortium of third sector and public orgonisotions providing projects lor people with
dementio and Iheir carers across the digtiict. We olso 5uccessfulty bid.for funding from the Royal Ma50nic Chorilable
Foundation lo run Dementla ond Silver Screenings in our cin8ma each month.
The I￿slee$ contlnue lo seek 5peciolist advice on the VAT impact of changing the way thal funds ore avollable In
relation to the use gf the VAT culturol exemption.

Viva Arts & Community Group Limiled
Viva!
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Fvndraislng acllvltle$
The Vivo Chartty Shop is o traditional charity shop run from the Vtvo Centre to raise core funds for the charily and its
projects.
Our volunteer fundruising t8ams continue lo carry out significant local fundraising via a variety evenls and InlFlatives.
Triis year we hove successfully secured projecl funding from The Heritage. Lollery Fund for ovr 2 year Village Colleges
Project ond we have o separate capitol fundraising strategy in place to raise Ihe funds needed for The Mill Project.
Flnonclal review
Prlncipal fundlng ￿u￿e5
Viva Community Troding Lld
The Herltoge Lottery Fund
Invèstmenl pollcy and objectlvel
ide from relaining o prudent amount in reseNe5 each y8ar most of the charity's funds ara to be spent In the short
term 50 there are few funds for long term investmenl.
ReseNes policy
The Iruslees hcwe set o reserves pollcy Ihal requires the general lund to be mointained at a level that ensures Ihe
charily's core aclivili8s could continue for a period of opproximalely 6 months, during a period of unforcseen difficul*y.
Thi5 takes inlo occount the risks ossocioted with euch income stream and expenditure being different from that
budgeted, the plonned aclivily level and Ihe chorily'5 commitments. To meet the aims of the charity. covering normal
expenditure, Includlng the maintenonce and repoir ol the Viva Centre a reserv8 of £75.000 is preferred.
The Charity had a delicit from unrestricted reserves of £13.85312023- £92,2SO surplus)
The Statement of Financiol Activitiès shows net incoming resources of £481,303 lor the period and net outgoing
resources of £514,679.
The total res8rv85 at the year-end are £2.576.448. Free unreslricted reserve5 are £346.937.
Spencer Mlll
Further, gronts hove be&n recelved to help wlh lh8 re51orotion of Spencer Mill and this has again had the eflecl of
increasing Ihe charitys total income ond expendilure significantly this year.
Strvclure, governance and management
Governing document
Vivo Youth Theolre was rogistered us a chority (Chority Number 10885581 on 24 Septemb&r 2001 undgr a Trust Deed.
On 27 March 2007, it transferred oll its tunds inlo Viva Arts and Community Group (Charity Number.1 118S661 wilh a
new Irust deed that had a wider objecls clause thon the original Iwsl.
Vlva Arls and Communlty Group Limited was Sncorporated on 7 December 2007 and registered os a Charlty on 23
September 2CM)8. It look over all the a55els of th8 lorm8r Charity and commenced operations on l February 2009.

Viva Arts & Communlty Group Limited
Vival
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORn (CONTINUED)
FOR THE YEAR ENDED 37 DECEMBER 2024
The Trustees. who ore also the directors for the puryjose of. cornpony law, and who serv8d duiing the yeor and up to
the date of signature of Ihe financial stalements were..
Ms A J Bevan
Mrs A 8ocking
Mrs E H Every
Mr M G Haw6s
Mr5 H M HayNard
Mr R J Hobbs
Mr M J Judkins
Ms K Martin
Mrs P A Nixon
Mr R F Purk￿$
Mr D Schumann
Mr J Schunmann
Miss L Slephenson
Lt Colonel J F Wood
E C Bovingdon
(Resigned 18 Moy 2024)
(Resignad 19 November20241
IReslgned 25 September 20241
(Resigned 25 September 20241
IAppointed 19 May 20251
Recruitment ond oppolntment of Irus*ees
TnJstees are sel&ct8d lo represent a range of expertlse lor the charity drawn from the communlty the charify operates
within. There are tru5t@es representSng me lown ond di3trfcl Councils, schools, local businesses, the arts. community
developmenl us well as trustees with skn'11s in the finoncicl. legcl. personnel., charitable and artistic. field, as w811 a5
porentlmember representolives.
No fomal training of InJstees Is glven os generolly they are already knowledgeable in thelr fleld.
Orgoni50tional structure
The board of Irustees meels every quarter ond are relponsible for the strateglc direcllon, flnanclal mcncgement ond
pollcy of the charity. Day to day management of the youth theatre, ull youth and arts ond community projects is the
responsibility of the Projects Coordinator under the dir8Ction of the performances, projects and marketing sub group
of the board. Doy to doy management of the Wiva Charity Shop and the Viva Centre is the responsibility ol the current
oppointed Ivlanagers under the direclion ol the finonce, humon resourc85 and trading sub group of the board. Line
manogemenl for stoff is provided by the Chair, D Schumonn. These trustees ensure th¢1 Ihe team continves lo
develop their skills and working practices in Ilne wlth good practice and follow the policy documents agreed by the
board.
The Finances of the orgcnlsotlon are overseen by the board and Subject to an external Independent Financial Revlew.
Doy lo day management of the finonc8S IS the responsibility ol the Ilnonce, human resources and trading sub group
of the board.
The charfty is heavily relianl cn the work of many volunt6ers who cover much of the operatlon and monagement of
the charity. We are constantly recTUlting volvnteers and provide a variety of training opportvnlties and svpport for our
volunteers.
The chority also relie5 on a variety of donoted goods, seryices, equipment, skills ond facilities. We work with a ronge of
individuals and portner organisations in order lo achigve and mainlain this and we ore constontly reviewing woys to
miligate the loss of orly ofthese donated ilems.
The trustees octively review, on o regular bas￿, the major risks which the charity faces and believe that malntoining
the free reserves al the cuwent leveL5 combined with the annual Independent linoncial review will provide sufficient
resources in the event of adverse conditions. The tru5tee5 also regularly examine other operational and business risks
which they face and confirm thal they have established systems to mitigate the risks.

Viva Arts & Communlty Group Limited
Vlva!
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The T leés, report was approved by the Board of Trustèès.
Mr M G Hawes
Truslee

Viva Arts & Communlty Group Llmited
Viva!
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 37 DECEMBER 2024
The Trustees, who are also the directors of Vivo Arts & Community Group Limited for the purpose of company law, are
responsible for preporing the Trustees, Report and the financial stotements in accordance with applicable law and
United Kingdom Accour)ting Standards (United Kingdom Generally Accepted Accounling Procticel,
Company Law requires the Trustees to prepare flnancial strytement5 for eoch financial year which give o twe ond falr
view of the 5tote of affairs of the and of Ihe incomina resources and application of resources, includlno the Income
and exp8nditure, of th8 charitable company for Ihot year.
In preparing these financial slatements, the Trustees are required to..
select sullable accounting policles ond then apply them consislentty..
- observe the methods and principles in the Chorities SORP;
make judgements and estimates thal ore reosonab18 ond prudent: and
prepare the financial slotements on Ihe going concern basis unless it is inappropriate to pr85vm8 Ihot th8 wlll
continue in op6rallon.
The Trustees ore responslble lor keeping odequale accounting records Ihat disclose wth reasonable accuracy ot any
time the financial position of the and enable them to ensure thol the financial statemonts comply with the Companies
Act 2006. They are also resF)onsibl8 for safeguarding the assets of the ond hence for takino re050nable 51ep5 for the
Pf8V8ntion and detection of fraud and other irregvlorities.

Viva Arts & Community Group Limited
Vlva!
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF Vlva Arts & Communlly Group Limited
I report to the Trustees on my examination ol the financial statements ol Viva Arts & Community Group Limlled Ithe I
lor the yeor ended 31 December2024.
Respon¥lbllille$ ond basis ol report
As the Trustees of the land also ils dir8Ctors for the purposes of company lawl you are responsible for Ihe preparothon
of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having sati%fied myself Ihat the finoncial slalements of the are nol reqvired lo be audited under Porl 16 of Ihe 2006
Act and are eligible for independent examination. I report in respect ot my examinatlon of the '5 flnonclal stotements
carried ovt under 5ectlon 145 of the Chorilies Act 2011 Ithe 2011 Actl. In corrying oul my examinotion I hove followed
all the applicable Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act.
Indépendént examiner's statement
Since the '5 gross income exceeded £250,CK)) your examiner mu51 be a member of a body listed in section 145 of the
2011 Act. I confirm that l om quolifieé lo undertoke the examination because l om a member of IENTER IN DATABASE
cyl 0151, which is one of the Ilsted bodles.
I have completed my examination. I confirm that no Matt￿ have come to my attention In connectlan wilh the
examination giving me cause to believe Ihal in any material respecl:
accountlng recorcls were not kept in respecl of the as requlred by secffon 386 of the 2006 Acl,. or
the tSnanclal slalem8nts do not accord with those records,.
the finoncial statements do not compty with the accounting requirements of Section 396 of the 2006 Act other
than ony requirement that the accounts give a true and fair view which is not a molt&r consldered as parl of an
independent examination,. or
the financial statem8nts have not been prepared in accordonce V￿th Ihe method5 and principles of the
Slalement of Recomm8nded Practice for occounting and reporting by chorlties appllcable to charltles
preparing thelr accounts In accordance wlth the Flnanclal Reportlng Stondord applicable Sn the UK and
Republic of Irgland IFRS 1021.
I hove no concerns ond hove come ccross no other motters in connecllon wlth the exomirialion lo which ollenlion
shoulcj be drawn in this rpport in c)rdp.r to pnable a proper Iinderslcjnding of the finoncial slotements lo be reached.
Naoml Hedger NFP CTA FCA (Independenl Examlner)
Chater Allan LLP
7 Quy Courl
Colliers Lane
stow-cum-Quy
Cambridge
CB25 9AU
Daled: 22 Au9.USt 2025

Viva Arts & Communlty Group Limited
Vlva!
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestriclèd
Ivnds
2024
Reslilcted
lunds
2024
Tolal
Unreslrlcted
funds
2023
Res*rlcted
Ivnds
2023
Tolal
2024
2023
Notes
Income from:
Donations and legacies
Chaiitable octivitles
Other trading activities
Investments
92,895
130.942
20.056
7.321
220,089
i o.ooo
312,984
140,942
20,056
7,321
196,712
85,508
18,549
3,852
327,976
524,688
85,508
18,549
3,852
lolal Income
251,214
230,089
481,303
304,621
327,976
632,597
Expendlture on:
RcisSng funds
Choritabl8 activities
266
259,386
266
514,690
255,304
212,371
174,756
387,127
Tolal expendltvre
259,652
255,304
514,956
212,371
174,756
387,127
Net Incomel(expendllure)
18,4381
125,2151
133,6531
92,250
153,2
245,470
Transfers belween lunds
15,4151
5,415
N•t movement In funds
113,8531
119,8001
133,6531
92.250
153,220
245,470
Reconclltollon of lunds:
Fund balonces ot l Januory
2024
360,790
2,249,311
2,610,101
268,540
2,096,091
2,364,631
Fvnd balances at 31 December
2024
346,937
2,2Tr,511
2,576,448
360,790
2,249.311
2.610,101
The stolemenl of financial activilie5 includes all galn5 ond losses recognlsed In the year. All Income and expendlture
derive from continuing octlvlties.

Vlva Arts & Communlty Group Limlted
Viva!
BALANCE SHEEr
AS AT31 DECEMBER 2024
2024
2023
Notes
Flxed assels
Tongible ossets
Investments
15
1,939,453
1.911.883
1,939,454
1,911,884
Cvrrenl assels
stocks
Debtors
Cosh at bank and in hand
17
18
382
107,273
579,792
21,589
740,928
687,447
762,517
Credllors: amounts falllng du• wllhln one
ye¢x
20
123,7151
136.6351
Nel cvrrenl omets
663,732
725,882
Total ossets l•$s current Iloblllffas
2,603,186
2,637,766
Credltors.. amounts folllng due after more
thon on• y•ar
21
126,7381
127,6651
Nel assols excludlng penslon Ilablllty
2.576,448
2,610,101
Nel asseti
2,576,448
2,610,101
The Ivnds of Ihe
Reslrict8d income funds
Unreslrtcled funds
23
2,229,511
346,937
2,249,311
360,790
2,576,448
2,610,101
The company is entilled to the exemption from the audit requiremenl conloined in section 477 of the Companie5 Act
2(K)6, forthe year ended 31 December 2024.
The directors acknoWedge their responsiblllties for complying with the requirements of the Companle5 Acl 2006 ￿th
respect to accounting records and the preparation of financial 51otements.
The members have nol required the company to oblain an audit of its financial stotements for the year in question in
occordonce with Section 476.
These financiol statements have been prepared in accordance with Ihe provisions applicable to companies subject
to the smoll componi85 regime.

Viva Arts & Communlty Group Limited
Vlval
BALANCE SHEET (CONTINUED)
AS AT31 DECEMBER 2024
The finonciol sto
ments were approved by the Truslee5 ori .
Mr M G Hawes
Trustee
Company registration number 06448490 IEngland and Wolesl
10-

Viva Arts & Communlty Group Limlled
Vlva!
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 37 DECEMBER 2024
Accovnting pollcles
Charity informalion
Viva Arts & Community Group Limited is a privot8 company limilad by guorantee incorporoted in England and
Wal8s. The registered olfice is 14 Churchgate Streel. Soham, EW, Cambs, CB7 SDS.
l.l Accounting conventlon
The linancial stalem&nls have been prepared in occordonce with the 's Igoveming documentl. the Componies
Act 2006, FRS 102 "The Fincjncial Reporting Slandord opplicable In th6 UK and Republic ol Ireland l FRS 102 1
and the Charities SORP 'Accounling and Reporting by Charitles: Slatemenl of Recommended Praclice
appllcable to charities preparing their accounts in accordance wllh the Financial Reporting 51andord
applicable in the UK and Republic of Irelond IFRS 10211@ffective l January 20191. The is a Public Benefit Entily as
defined by FRS 102,
Th8 has loken odvontoge ofthe provisions in the SORP for chorilie5 nol lo prepare a Slalement of Cash Flows.
The financial statements are prepared in stet11ng. whlch Is the functionol cuw8ncy ol the , Monetary amounts in
these financial statements are rounded to the nearest £.
Th8 finoncial statements have b88n pi8pared under the historical cosl convention, Imodlfied to Include the
revaluation ol freehold properties ond to include investment properties and certain flnanclal instruments at fair
valuel. The principol occounting policies adopled ore set out below.
1.2 Golng ¢tsn¢ern
Al the time of approving the finonciol 51otemgnts, the Trustees have a r8asoncJble expectotlon that the hos
odequate resources to contlnue in operationol exlstence for the foreseeable fulure. Thvs the Trustees continue
to adopt the golng concern basis of accounting in preporlng Ihe Ilnanclal statements.
1.3 Char5tuble funds
Unrestricted funds are ovailoble for vse al the discretion of the Trustees in furtherance of their choritoble
objecliv85.
Reslricted funds ore Subject to speclflc conditlons by donors or granlors as to how they may be vsed. The
purposes and uses of the restricted funds are sel out in the notes lo the flnoncial slatement5.
Endowment funds are subjecl to specific conditions by donors that Ihe capital must be maintained by the .
1.4 Income
Income is recognised when thc Is legally enlilled to it ofler any performance conditlons have been mel, the
amounts can be measured reliably, and it15 proboble that income will be recewed.
Cosh donations ars recognlsed on recelpt. Olhsr donations are recognised once the has been notified of the
donotion, unle55 perfomiance conditions require deferral of the omounl. Income tox recoverable in relation lo
donatlons received under Gill Aid or deeds of covenant is recognised at the time of the donation.
Legocies are recognised on receipt or otheThvise il Ihe has been notified of an Impendlng di51ribution. the
omount is known. and recelpl b expected. If the amount is not known, the legacy is Ir8ated os a conlingenl
asset.
11

Viva Arts & Community Group Limited
Viva!
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounllng pollcles
(Continued)
1.5 Expendiluye
Expgnditure is recognised once there is a legol or construct5ve obllgation to transfer economic benefit to a third
party, il is probable that a transfer of economic benafits wll be required In selllemenl, and the amount of the
obllgalion can be measured reliablv.
Expenditure is c105sified by octivity. The costs of each activity are made up of the totol of direct costs and
shored costs. including support costs involved in ur)dertoking 80ch aclivity. Direct costs altributoble to 0 single
activity are ollocoted directly lo that actiwty. Shared costs which contribute to more than one activlty ond
support costs which ore not atlribulable to a single octivity are opportioned belween those actlvitiss on a basls
consistenl with the use of resources, Centrol staff costs are ollocated on the basls of lime spent, and
depreciotlon charges are allocated on the portlon of Iha asset's use.
1.6 Tangible fixed ¢s5els
Tangible fixed ossels are initially measured at cost and subsequenlly measured ot cost or valuation, net of
deprecialion and any impoirment losses.
Depreclalion ts recognised so os lo wrlte off the cost or valuation of assets les5 their Tesiducl values over Iheir
useful Ilves on the followng bases.,
Freehold land and bulldlngs
Plonl ond equipment- cenlre
Plonl ond mochinery- tradSng
4% sliolght Ilne
2S% straight line
25% 51roight line
The gain or loss arlsing on Ihe d￿poSal of an asset is detemilned as th8 difference be￿&en Ihe sale proceeds
and the canying value of the asset, ond Is recognlsed In the slatemenl of ftnancial activities.
1.7 Flxed assel Invèilments
Fixed 05set investments ore Inltlolly measured al transoction price excluding transaclion cost5, and ore
subsequ6ntly measured ot foir value al each reporting date. Chonges in fair value ore recogni58d in n8t
income/lexpendlturel for the year. Transaction costs are expensed as incutTed.
A subsidiary Is an entlly controlled by the . Conlrol is the power to govern the linoncial and operating policies of
the entity so as to obtain benefrt5 from its activilies.
1.8 Impalrment of fixed ossets
At each reporting end dale, the revlews the carrying omounts of its tangible assets lo determine whether there
is any indicotion that those assels have suffered an impairment loss. If ony such indicotion exlsts, the recoverable
omount of th8 asset is estimated in order to determine the exlent of the impoirment loss Irf any).
1.9 Stocks
stocks ore stoted ot the lower of cost ond estimated selllng prlce less costs to complete and sell. Cost comprises
direct materlols and, where applicable. direct labour costs ond those overheods that have been Incurred in
bringing the stocks to Ihelr present location and condltlon. Items held for distribution al no or nominal
consideration are measured the lower of replacement cost ond cosl.
N8t rsalisable value is the estimoted selllng price less all estimated cosls of completion and costs to be incurred
in markeling, selling and distribution.
1.10 Cosh and cash ￿u1ValentS
Cash and cash equivalents include cash in hand, deposits held at call w￿h banks, olher shor*-term liquid
inve5tm&nls wth original molurltles of Ihree months or less, and bank overdraH5. Bank overdrafts are shown
within borrowings in current liabilities.
12-

Viva Arts & Community Group Limited
Vlva !
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
(Contlnued)
1.1 l Flnonclol Inslwment5
The ha5 elected to apply the provisions of Seclion I I 'Basic Financial Instruments. and Section 12 '0ther
Financlal Instruments Issues, of FRS 102 to all of its flnanciol instrument5.
Financial instruments ore recognised in the 's balance sheel when the becomes parly to the controclual
provisions of the I￿truMen1.
FinancS0l ossets and Ilobilities ore offset. wlth the net amounts presented in the financiol statements, when there
is a legolly enforceoble right Io sel off the recognised amounts and there is an intention to settle on a nèt basls
or lo realise the asset and settle the liabilily simultaneous￿.
Baslc Ilnanclal ossets
BasSc flnanclal osset5, which include debtors and cash ond bank balances, or6 Inltlally measured ot transaction
price inclvdlng transaction costs ond are subsequently carried al amorlised cost using the elfecttve Interest
method unless the arrangemenl conslllules o financing transaction, where Ihe transaction is meosured al the
pre58nl value of the future recelpts discounted at o mark8t rale of interest. Finonciol assels classbfied os
receivable within one year are not cjmortised.
Baslc Ilnanclal Ihbilllies
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless Ihe
orrongement constitutes a linancing Iransaction, where the debt instrument is rneasured at the present valve of
the future payments discounted al a market role of interest. FinancSal Ilabllilies classlfSed as payoble withSn one
yeor ore not omortised.
Debt instruments ore subsequently carried ot omor1158d cost, using the eff8clive int8r8St rate m8thod.
Trode creditors are obligatlons to pay for goods or seryices thot have been acqvired In the crdinary course of
operations from suppliers. Amounts payable are classified as currènl Ilobllltiès If payment is due within one year
or less. If not, Ihey ore presented os non-cvrrent liabilities. Trade creditors ore recognised initially at Iransaction
price and subsequently measured at omorlised cost using Ihe effective interest melhod.
Dw•cognition ol financlal Ilobllltles
Financial liabilities are derecognised when the 's contractual obligoNons explre or are dlscharged or concelled.
1.12 employee beneflts
The c051 of any unused holiday enlitlement is recogni5ed in the period in which the employee's setvices are
rec8Ived.
Termination benefils are recognised immediately as an expense when the 15 demonstrably committed to
temiinate Ihe employment of an employee or to provlde termination benefits.
1.13 Retlremenl beneflts
Payments to defin8d contrfbullon r6Nr6m6nt benefit schemes are charged as an expense as Ih8y foll due.
Crlllcel oceountlng estlmates and Judgements
In the application of the 's accounting pclicies, the Trustees ore required to moke judgements. eslimates and
assumplions about Ihe carrying amounl of assels and liabilities that ore not reodily opparent Irorn other sources.
The estimates and ￿sOCIated assumptions ore based on historical experience and other foctors that are
consldered to be relevont. Actual results may differ from Ihe5e estimates.
The e51imal&s and underfying assumptions are revi8w8d on an ongoing basls.'Revlsions to accounllng estimates
are recogni5@d in the perlod In which the esthmat& 15 rev￿ed where Ihe revision cjlfects only that period, or in Ihe
period of the revision and future periods where the revision affec15 both currenf and future periods.
13-

Viva Arts & Community Group Limiled
Vlval
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 37 DECEMBER 2024
Income from donollons and legocles
Unreslrlcted
fund5
2024
Restrictèd
funds
2024
Total
Unréslrlcled
fund5
2023
Reslrfcled
lunds
2023
Total
2024
2023
Donattons and gitts
Grants
Membership fees
Thectre tox rellef
23,817
63,295
5.783
23,817
233,242
5,783
50,142
44.022
144,333
4.239
4,118
44.022
439,701
4,239
36.726
169,947
295,368
50,142
32.608
92,895
220,089
312,984
196,712
327,976
524,688
Grants receivable for core a¢tlvllle$
other gronls
other
144,333
295,368
439,701
63,295
169,947
233,242
63.295
169,947
233,242
144.333
295,368
439,701
Income Irom charltable actlvltles
Unrestricted
funds
2024
Restsicted
fvnds
2024
Total
UnreJlrl¢ted
lunds
2023
Reslrkled
lunds
2023
Tolal
2024
2023
Charltable Income
Sale of goods
Choritoble rentol income
other income
106,129
7,014
17,799
10,0
116,129
7,014
17.799
65,707
4,089
15.712
65.707
4,089
15.712
130,942
I D,OCK)
140,942
85.508
85,508
Income from other Iradlng ocllvllles
Unreslrlcled
lund5
2024
Unreslrfcted
funds
2023
Fvndroising events
Shop income
Trading aclivity income.. other
3,Q40
5.863
60
3,465
15.024
other trading activities
20,056
18,549
14~

Viva Arts & Communlty Group Llmlted
Viva!
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income Irom Inveslments
Unrestrlcted
lunds
2024
Unregtrlcted
fvnds
2023
Interesl rec8lvable
7,321
3,852
Expendllure on ro151ng lunds
Unreslrlcled
funds
2024
UnreslrScted
funds
2023
Puhdyalslng und publi¢ity
other fundraising cos15
266
Exp•ndllure on charllable acMvllle$
Dlrect costs
2024
Dkecl costs
2023
Dlieet cos1$
Productions and trips
Community projects
41,333
93,366
79,359
22,106
134,699
101,465
Grant fundSng of octivities Isee note 91
50,755
Shore ol support and governance cosls (see nole 10)
Support
Govemance
327.636
1,600
283,362
2.300
514,6?0
387,127
Analysis by lund
Unreslricted funds
Restricted fvnds
259.386
255,304
212.371
174,756
514,690
387,127
15-

Vlva Arts & Community Group Limited
Vlval
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Grants poyoble
Dlrect costs
2024
Grants to instilution5116 granlsl:
LUVE
Adams H&ritaoe
Voluntary Communily Action East Camb5
All in Sound Making Music
Pos Ablllly
CCC Dementio Cale Ely Library
Silver Screenings
Walking in our shoes
Larkfield Resource Centre
CCC Commlnlly Mokers
Ely Primory Care Networks
oth6r
4,235
3,158
5,840
6,562
5,789
4,7CQ
1,081
6,￿0
706
50,755
10 Support costs allocated lo actlvllles
2024
2023
staff costs
Depreciation
Fundraising costs
Productions ond trips
other resources expended
stcjff tralnlng
Governance costs
56,642
127,558
47,032
118,275
37,558
105,128
749
1,600
7,666
109,738
638
2,300
329,236
285,661
Analysed belween..
Direcl Costs
329,?36
285,662
Net movement In fvnds
2024
2023
The net movement in funds is stoled after charging/lcreditingl'.
Depreciotion of owned tangible fD(ed ossets
Loss on disposal of tangible fixed assets
90,748
51
118.308
16

Viva Arts & Communlty Group Limited
Vlval
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12
Trustees
None of the Trustees lor any persons connected wilh them) received any remuneration or benefits from the
during the year.
13 Employees
Th8 average monthly number of employees during the yeor was:
2024
Number
2023
Number
Employm•nt costs
2024
2023
Wage5 and salaries
Social security costs
other pension costs
55,349
318
975
46,549
56.642
47,032
There were no employees whose annual r8mun8ration was more than £60,000.
14 Taxallon
The charity is exempt from toxation on its activiti8s because all its income is applied for charilcble purposes.

Viva Arts & Community Group Limlted
Viva!
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Is Tonglble flxed assets
r*eehold land
and buldln9S
Plant and
eqvlpmenl.
c•ntr•
PlunF ond
machIn￿.
Irodlng
Total
Cosl
At l Januury 2024
Additions
Dlsposals
2,028,985
154,198
185,161
1,926
111,0871
1.020
2.215,166
156.124
111,0871
At 31 December 2024
2.183,183
176,OCQ
1,020
2,360.203
Depreclallon and Impalrment
At l January 2024
Depreciation charged in th8 yeor
Eliminated in respecl of disposols
168,793
84,670
170.227
6,D78
110,0381
1,020
340,040
90,748
110,0381
At 31 December 2024
253.463
166,267
1,020
420,750
Ccfrylng amounl
At 31 December 2024
1,929,720
9,733
1,939,453
At 310ecember 2023
1,860,191
51,692
1,911,883
16 Flxed asset Investmenli
Olher
Investments
Cost or valuatlon
At l January 2024 & 31 December 2024
Carrylng amount
At 31 December 2024
At 31 December 2023
2024
2023
other investments comprise:
No￿8
Investments in subsidiaries
26
17 Stocks
2024
2023
stock
382
18-

Viva Arts & Communlty Group Limited
Vlva!
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Debtors
2024
2023
Amounts faMing due wlthln one year:
Trode debtors
Amounts owed bysubsidiory und8rtakings
Olherdebtors
Prepaym8nts and accrued income
1,761
1,622
92.832
12.680
10,023
8,136
107,273
21,589
19 Loans and overdralts
2024
2023
8ank loons
28,869
29,797
Payoble within one year
Payoble after on8 yeor
2.131
6,738
2,132
27,665
20 Credltors.. amovn15 folllng du• vAthln one year
2024
2t)23
Noles
Bank loons
Other taxotion and sociol securlty
Trade crodltors
Olher creditors
Accrvols ond deferred income
2,131
388
3,669
12,718
2,132
175
32,137
284
1,907
23,715
36,635
21
Credll<Jrs'. amoun1$ lalllng due after more Ihan one year
2024
2023
Notes
Bonk loons
19
26.738
27,665
22
R•tlr8menl benellt schemes
2024
2023
Dellned conlrlbullon schemes
Charge lo profit or Ioss in respect of defined conlribution schemes
975
The operotes a defined contribLrtion pension scheme for all qualifwng employees. The a55ets ol the scheme are
held seporately from those of the in on independently odministered fund.
19-

Viva Arts & Community Group Llmlted
Viva!
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3 7 DECEMBER 2024
23
Rèstrl¢led lund$
The restricted funds of the charity comprise the unexpended bolonces of donations and grants held on trust
subject10 specific condition5 bv donors as to how they moy be used.
At l Janu<
2024
Income
Expendttvre
Tronslers
At31
D•c•mb&r 2024
Mill Proj8ct- Fixed Ass8t Fund
Mill Project CCC Gront
Flxed Asset Fvnd - Eouipment
Mill Project
Projector & EPOS
Arts Councll England
Combined Authority Grant
ECDC
Healthier futures
Solar ponels
1,724,237
174.805
45,470
7,814
3,126
18,978
160,OCK)
114,881
184,6701
290.152
1.929,719
174,805
6,496
1158,8971
2,556
138.9741
151.9881
15701
129,0531
136,591
1251.3141
12,998
12,9231
160,IX)O
114,881
1491
50,000
30,500
150,0491
130,5001
2,249,311
230.089
1255.3041
5,415
2.229,511
Prevloui year..
At l Januaiy
2023
Income
Expendltvre
Translers
A131
December 2023
17211
171,4931
17211
1,724,237
174,805
Mill Project- Fixed Asset Fund
Mill Project CCC Grant
Spenceff s Drove
Fixed Asset Fund - Equipment
Mill Project
Projector & EPOS
Arts Council Englond
Combined Authority Grant
ECDC
1,795.730
174,805
112.0001
138,9731
149,3051
17641
11.5001
12,000
84,443
37,223
3,890
45,470
8,535
3,126
18.978
160,Q)O
114,881
32,617
112,0001
20.478
160,000
114,881
2.Q96.091
327.976
1174,7561
2,249,311
-20-

Vlva Arts & Communlty Group Llmlted
Vlva!
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23
Restrlcted fund5
{Contlnued)
Edlnburgh Bursary Fund
This is a discretionary fund to be used lo support students taking port in the Edlnburgh Irip.
Bulldlng Fvnd
This wcas a grant received from Sohom Town Council and has been used lowards the upkeep of lhe building
and to fund the repairs to the roof last year.
Plxed As5el Reserve Fund
Thls reflec15 the original purchase cost of ihe buSldlng ond the cosl of refurblshment covered by capllal grants
received less written off depreciolion lo date.
CLT Project
A project to provide funding lo set up a communlty lond tnjst.
Nellle Tuk Tuk
Nellie Is o Tuk Tuk vehicle njn by volunteers to provide transport for older people In and around Soham.
Mlll Piojecl (and assoclaled funds)
The purchase (February 20181 and renovolion of Spencers Mill, Soham to transform il into o communily arts
centre.
Projector & EPOS
The purchcse of c projector system for the theatre and EPOS system to help run the theatre and bar.
Arts Councll England
To help fund various produclions as agreed with the Arts Council.
Comblned Avthorlly Granl
For the conthnued development of Spencer's Mill and surrounding areos.
ECDC Granl
For the contlnued development of Spencer's Mlll and surroundlng oreos.
24 Unreslricted lunds
The unrestrfcled funds of the charlty comprlse the unexpended balances of donatlons and grants whlch are nol
subj8ct lo spscrfic condition5 by donors and grantor5 as to how they may be used. These include designoted
funds which have been sel aside out ol unrestricted funds by the trustees for specific purposes.
At l January
2024
Income
Expenditur•
Trqn>fer¥
A131
December 2024
General funds
360,790
251.214
1259,6521
15,4151
346,937
Prevlovs year:
At l January
2023
Income
Expendllure
Transfers
A131
December 2023
General funds
268,540
304,621
1212,3711
360.790
25 Related party transadlons
21

Viva Arts & Community Group Llmlled
Viva !
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3 7 DECEMBER 2024
25 Relaled porty Iransacllons
(Conllnued)
Transaclions wlth related partles
During Ihe year the entered into the following transactions wim relaled parties:
MHH Partnership Ltd, a busines5 controlled by the truslee Mr M G Hawes, provides accounting Services to the
Charity, amounting to £8,87512023- £7,3731. This w05 provided on commercial terms.
Mr D Schumann received £5,CMXI12023 £nNI for professional services provided with relotlon to the Backstage
Trust and £4,Om producer fee In rel¢Jlion to an Arts Councll Englcjnd production.
Farawoy Productions Limited, a business of which Mr D Schumann Is o director and shareholder, received a
£60,000 investment from Vlva Art5 and Communlty Group. This will be returned to the charily in Summer 2025.
26 Subsidiaries
These flnoncial statements ore separate finoncial slal8ments lor Vlva Community Trading Limited.
DetoSls of the 's subsidlories at 31 December 2024 are as follows.,
Nome ol undertaldng
Regislered
oifice
Nature of buiinem
Class ol
shore$ held
Y. Held
Dlrecl Indlrecl
Viva Communty Trading
Limiled
UK
Trading
Ordinary
i 00.00
The aggr&gate capltal and reserves and the result for the yeor of svbsidiories excluded from ccnsolidolion was
as follows.,
Name ol undertaklng
Prollt/(Loss) Capltal ond
ReieTves
Vivo Community Tradlng
LIM￿ed
8.425
8,014
-22-