## **THE BRITISH MUSIC HALL SOCIETY** **ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED** **31[st ] JANUARY 2024** ## **BRITISH MUSIC HALL SOCIETY** ## **TRUSTEES AND ADVISERS** |**TRUSTEES**|Mr. Dean Caston (appointed 20thMarch 2022)
Ms. Alison Young (appointed 20thMarch 2022)
Canon David Nason (appointed 20thMarch 2022)
Mr. David Reed (resigned 3rdMarch 2024)
Mr. Charles Holland (appointed 26thMarch 2023)
Mrs. Christine Padwick (Appointed 3rdMarch 2024)| |---|---| |**TRUST ACCOUNTANT**|David Nason BA FCA| |**REGISTERED CHARITY NUMBER**|1128961| |**ADDRESS**|22, Gilbert Road,
London
SE11 4NL| |**BANKERS**|NatWest
Moorgate Branch
94, Moorgate,
London
EC2M 6UR| |**INDEPENDENT EXAMINER**|Nigel Lee FCA
CFO Solutions Ltd.
15, Brandy Hole lane,
Chichester,
West Sussex,
PO19 5RL| **BRITISH MUSIC HALL SOCIETY** 2 **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDING 31[st] JANUARY 2024** The British Music Hall Society was founded in 1963. Its charitable status was established by a constitution dated 8[th] April 2009 and it was registered as a charity on 2[nd] April 2009. The constitution was amended on 8[th] April 2015 and further amended on 26[th] March 2023. There are currently five trustees and new trustees are appointed by the members of the Society at the Annual General Meeting. ## **OBJECTIVES** To advance the education of the public in the traditions of the British Music Hall and the art of the present day performer. To preserve an archive appertaining to Music Hall and Variety Theatre in the form of records, films, electronic media, photographs, literature, costumes and personal properties appertaining to Music Halls and Music Hall performers. ## **ORGANISATION** The charity is run on a day to day basis by the elected officers and members of the committee who meet bi-monthly. There are occasional meetings to discuss future strategies and policies. There is an Annual General Meeting open to all the members to receive the accounts, elect the committee, elect Trustees and be apprised of the charities activities. ## **ACHIEVEMENTS AND PERFORMANCE** The charity has continued to advance the education of the public in the history and traditions of Music Hall and Variety by the issue of its quarterly magazine ‘The Call Boy’ which is available to the membership and the general public through public libraries. During the year the society staged a day-long live event at the Eastbourne Hippodrome and a weekend conference at the Cinema Museum in Kennington, London. In the Limelight presentations, a series of monthly talks on various historical facets of Music Hall and Variety were presented at the Water Rats, London WC1 and the annual Birthday Show was held at the Phoenix Arts Club in central London. The charity’s archive team and historians have answered many enquiries from members of the general public during the course of the year. The charity’s archives have continued to grow and items have been loaned to other institutions to stage exhibitions. The largest loan of items is to the Showtown Museum in Blackpool which opened this year. The archive is open to members of the general public by appointment for interest or for research. ## **FINANCIAL REVIEW** The charity’s main source of income is from subscriptions from the members of the Society and donations from members or members of the general public. Income is also generated by events organised by the Society and which are open to the general public. Expenditure is closely monitored by members of the committee. Currently the investment policy of the Society is that cash reserves are maintained at NatWest Bank. During the year a generous legacy of £81,077 was received from the Estate of the Late Gerald Smith which has been treated as capital income and reserved for special projects approved by the committee. These have included the setting up of a new website and the employment of a part time archivist. During the year ended 31[st] January 2024 the charity generated income of £77,685 (2023: £125,807) and incurred expenditure of £76,993 (2023: £44,463) which resulted in a surplus of £692 (2023: Surplus £81,344). ## **BRITISH MUSIC HALL SOCIETY** **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDING 31[st] JANUARY 2024** 3 ## **TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE ACCOUNTS** The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales/Scotland/Northern Ireland 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: •select suitable accounting policies and apply them consistently; •observe the methods and principles in the Charities SORP; •make judgements and estimates that are reasonable and prudent; •state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and •prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011 _, the_ Charity (Accounts and Reports) Regulations _2008;_ and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees on 27th November 2024 and signed on their behalf by: …………………………………………. ……………………………………………… **Independent examiner’s report to the trustees of ‘The British Music Hall Society’** 4 I report to the trustees on my examination of the accounts, which are set out on pages 6 to 15, of The British Music Hall Society (‘the Society’) for the year ended 31 January 2024. ## **Responsibilities and basis of report** As the charity’s trustees of the Society you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Society’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1.accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts did not accord with those records; or 3. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ___________________________________ Name: Nigel Lee of CFO Solutions Limited, Relevant professional qualification or body: FCA Address: 15 Brandy Hole Lane, Chichester, West Sussex PO19 5RL Date: 27[th] November 2024 **THE BRITISH MUSIC HALL SOCIETY** 5 ## **STATEMENT OF FINANCIAL AFFAIRS FOR THE YEAR ENDED 31[ST] JANUARY 2024** |**Income and endowments**
**from:**|**Note**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Total 2024**
**£**|Total 2023
£| |---|---|---|---|---|---| |Donations and legacies|3|42,279|50|42,329|106,614| |Other tradingactivities|4,4a|33,014|-|33,014|19,040| |Investments|5|2,342|-|2,342|153| |**Total income**||**77,635**|**50**|**77,685**|125,807| ||||||| |**Expenditure on:**|||||| |Raisingfunds|6,6a|(43,410)|-|(43,410)|(24,690)| |Charitable activities|8|(31,551)|(2,032)|(33,583)|(19,773)| |**Total expenditure**||**(74,961)**|**(2,032)**|**(76,993)**|(44,463)| ||||||| |**Net income for year/ Net**
**movement in funds**||**2,674**|**(1,982)**|**692**|81,344| |Fund balances at 1
February2023|14,15,16|158,107|12,358|170,465|89,121| |**Fund balances at 31**
**January 2024**|**14,15,16**|**160,781**|**10,376**|**171,157**|170,465| The notes on pages 9 to 15 form part of the accounts. **THE BRITISH MUSIC HALL SOCIETY** 6 ## **BALANCE SHEET AS AT 31[ST] JANUARY 2024** |**FIXED ASSETS**|**Note**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Total 2024**
**£**|Total 2023
£| |---|---|---|---|---|---| |Tangible|10|13,000|-|13,000|13,000| |**Total fixed assets**||**13,000**|**-**|**13,000**|13,000| ||||||| |**CURRENT ASSETS**|||||| |Stocks|11|500|-|500|400| |Debtors|12|5,649|-|5,649|2,637| |Cash at bank and in hand||158,374|10,376|168,750|171,695| |**Total current assets**||**164,523**|**10,376**|**174,899**|174,732| ||||||| |**Creditors: amounts falling**
**due within oneyear**|13|**(16,742)**|**-**|**(16,742)**|(17,268)| ||||||| |**Net current assets**||**147,781**|**10,376**|**158,157**|157,465| ||||||| |**TOTAL NET ASSETS**||**160,781**|**10,376**|**171,157**|170,465| ||||||| |**FUNDS OF THE CHARITY**||**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Total 2024**
**£**|Total 2023
£| |Restricted income funds|14|-|10,376|10,376|12,358| |Unrestricted funds|15|160,781|-|160,781|158,107| |**TOTAL FUNDS**|16|**160,781**|**10,376**|**171,157**|170,465| The notes on pages 9 to 15 form part of the accounts. and were signed on its behalf by _________________________________________ (Chairman/Trustee) _________________________________________( Treasurer/Trustee) 7 **THE BRITISH MUSIC HALL SOCIETY** ## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JANUARY 2024** ||**2024**
**£**|2023
£| |---|---|---| |**Cash flows from operating activities**||| |Cashgeneratedfrom/ (absorbed by) operations (note17)|(2,945)|80,860| |||| |**Investing activities**||| |Purchase of tangible fixed assets|-|-| |||| |Net cash used in financing activities|-|-| |||| |**Net increase / (decrease) incash and cash equivalents**|**(2,945)**|80,860| |Cash and cash equivalents at beginning of year|171,695|90,835| |**Cash and cash equivalents at end of year**|**168,750**|171,695| The notes on pages 9 to 15 form part of the accounts. 8 **THE BRITISH MUSIC HALL SOCIETY** ## **NOTE TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2024** ## **1. Accounting policies** ## **Charity information** The British Music Hall Society was founded in 1963. Its charitable status was established by a constitution dated 8[th] April 2009 and it was registered as a charity on 2[nd] April 2009. It is an unincorporated entity. Its registered office is 22, Gilbert Road, London, SE11 4NL. ## **1.1 Accounting convention** The accounts have been prepared in accordance with the charity’s governing document and “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). The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £1. The accounts have been prepared under the historical cost convention, apart from the recording of the Society’s archives at their insurance value. The principle accounting policies are set out below. ## **1.2 Going concern** The accounts are prepared on the going concern basis. ## **1.3 Charitable funds** Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts. ## **1.4 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 relating to charitable activities is included in the Statement of Financial Activities on an accruals basis. ## **1.5 Tangible fixed assets** The Charity’s only fixed asset are the Society’s archives that are valued at their insurance value. ## **1.6 Cash and cash equivalents** Cash and cash equivalents include cash in hand and deposits held at call with banks. **THE BRITISH MUSIC HALL SOCIETY** 9 **NOTE TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2024** ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **3 Donations and Legacies** Income from donations and legacies was as follows: ||**2024**
**£**|2023
£| |---|---|---| |Donations andgifts|4,029|8,323| |Gift Aid|3,386|3,274| |Legacies|11,077|70,000| |Membershipsubscriptions|23,837|25,017| |**Total donations and legacies**|**42,329**|106,114| ## **4 Other trading activities** Income from other trading activities was as follows: ||**2024**
**£**|2023
£| |---|---|---| |Merchandise|1,122|740| |Events(see note 4a)|31,892|18,300| |**Total other trading activities**|**33,014**|19,040| **THE BRITISH MUSIC HALL SOCIETY** 10 **NOTE TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2024** ## **4a Income from events** ## **Income from events was as follows:** |**Income from events was as follows:**||| |---|---|---| ||**2024**
**£**|2023
£| |MH &VD|73|-| |Shows|2,402|3,128| |DayByThe Sea|8,033|9,550| |In the Limelight|2,790|2,783| |Christmas Cracker|2,245|2,722| |Marie Lloyd|-|117| |Conference|3,674|-| |BirthdayLunch|12,675|-| |**Total income from events**|**31,892**|18,300| ## **5 Income from investments** Income from investments was as follows: |Income from investments was as follows:||| |---|---|---| ||**2024**
**£**|2023
£| |Bank interest|2,342|153| |**Total income from investments**|**2,342**|153| ## **6 Expenditure from raising funds** Expenditure from raising funds was as follows: |Expenditure from raising funds was as follows:||| |---|---|---| ||**2024**
**£**|2023
£| |Events(see note 6a)|28,715|10,965| |Societymagazine – ‘Call Boy’|12,910|12,323| |Adverts andpromotion|1,785|1,402| |**Total expenditure from raising funds**|**43,410**|24,690| **THE BRITISH MUSIC HALL SOCIETY** 11 **NOTE TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2024** ## **6a Expenditure on events** Expenditure on events was as follows: |Expenditure on events was as follows:||| |---|---|---| ||**2024**
**£**|2023
£| |MH &VD|-|-| |Shows|1,596|1,774| |DayByThe Sea|8,427|3,989| |In the Limelight|1,328|1,927| |Christmas Cracker|2,186|2,395| |Marie Lloyd|-|880| |Conference|1,270|-| |BirthdayLunch|13,908|-| |**Total expenditure on events**|**28,715**|10,965| ## **7 Surplus / (deficit) arising from events** The surplus / (deficit) arsing on events was as follows: |The surplus / (deficit) arsing on events was as follows:||| |---|---|---| ||**2024**
**£**|2023
£| |MH &VD|73|-| |Shows|806|1,354| |DayByThe Sea|(394)|5,561| |In the Limelight|1,462|856| |Christmas Cracker|59|327| |Marie Lloyd|-|(763)| |Conference|2,404|-| |BirthdayLunch|(1,233)|-| |**Total surplus/ (deficit) arsing on events**|**3,177**|7,335| ## **8 Expenditure on charitable activities** Expenditure on charitable activities was as follows: |Expenditure on charitable activities was as follows:||| |---|---|---| ||**2024**
**£**|2023
£| |Archive storage|15,128|15,155| |Insurance|1,319|1,839| |Administration|2,641|2,013| |AGM|245|361| |Sundryexpenses|86|-| |Website costs|12,132|-| |Archive costs|2,032|405| |**Total expenditure on charitable activities**|**33,583**|19,773| **THE BRITISH MUSIC HALL SOCIETY** ## **NOTE TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2024** 12 ## **9 Staff costs** The Society does not incur any staff costs. ## **10 Tangible fixed assets** Tangible fixed assets consists of the following: ||**2024**
**£**|2023
£| |---|---|---| |Archives at insurance value|13,000|13,000| |**Total tangible fixed assets**|**13,000**|13,000| ## **11 Stocks** Stocks consists of the following: |Stocks consists of the following:||| |---|---|---| ||**2024**
**£**|2023
£| |Stocks of merchandise|500|400| |**Total stocks**|**500**|400| ## **12 Debtors** Debtors consists of the following: |Debtors consists of the following:||| |---|---|---| ||**2024**
**£**|2023
£| |Gift aid receivable|3,386|-| |Prepayments|2,183|2,637| |Other debtors|80|-| |**Total stocks**|**5,649**|2,637| ## **13 Creditors: amounts falling due within one year** Creditors: amounts falling due within one year consists of the following: ||**2024**
**£**|2023
£| |---|---|---| |Trade creditors|122|42| |Payments received in advance|16,620|17,225| |**Total stocks**|**16,742**|17,267| **THE BRITISH MUSIC HALL SOCIETY** 13 **NOTE TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2024** ## **14 Restricted Funds** ||**B/f 1**
**February**
**2022**
**£**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**c/f 31**
**January**
**2023**
**£**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**c/f 31**
**January**
**2024**
**£**| |---|---|---|---|---|---|---|---| |Restoration Fund|2,061|-|-|2,061|-|-|2,061| |Roy Hudd Memorial
fund|5,101|50|-|5,151|-|-|5,151| |Archive Fund|1,110|4,441|(405)|5,146|50|(2,032)|3,164| |**Total restricted**
**funds**|**8,272**|**4,491**|**(405)**|**12,358**|**50**|**(2,032)**|**10,376**| **Restoration Fund** - restricted income - donations given by Roy Hudd from sale of his memorabilia to restore gravestones of deceased music hall artists and erect blue plaques in commemoration. **Roy Hudd Memorial Fund** - restricted income - donations given in memory of Roy Hudd when he died to fund a project in the Society as agreed by the committee. **Archive Fund** - restricted income - donations by the members and in memory of Wyn Calvin to reorder our archives to make them more available ## **15 Unrestricted Funds** ||**B/f 1**
**February**
**2022**
**£**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**c/f 31**
**January**
**2023**
**£**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**c/f 31**
**January**
**2024**
**£**| |---|---|---|---|---|---|---|---| |Gerald Smith
Legacy|-|70,000|-|70,000|11,077|(12,132)|68,945| |General fund|80,849|51,316|(44,058)|88,107|66,558|(62,829)|91,836| |**Total unrestricted**
**funds**|**80,849**|**121,316**|**(44,058)**|**158,107**|**77,635**|**(74,961)**|**160,781**| Gerald Smith Legacy - unrestricted designated fund - a legacy from a former member the late Gerald Smith. Designated and agreed by the Committee for 'special' projects. so far it has funded the new website and is further funding the archive project. ## **16 Summary of funds** ||**B/f 1**
**February**
**2022**
**£**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**c/f 31**
**January**
**2023**
**£**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**c/f 31**
**January**
**2024**
**£**| |---|---|---|---|---|---|---|---| |Restricted funds|8,272|4,491|(405)|12,358|50|(2,032)|10,376| |Unrestricted funds|80,849|121,316|(44,058)|158,107|77,635|(74,961)|160,781| |**Total funds**|**89,121**|**125,807**|**(44,463)**|**170,465**|**77,685**|**(76,993)**|**171,157**| 14 **THE BRITISH MUSIC HALL SOCIETY** ## **NOTE TO THE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2024** ## **17 Cash generated from operations** Cash generated from operations consists of the following: |Cash generated from operations consists of the following:||| |---|---|---| ||**2024**
**£**|2023
£| |Surplus foryear|692|81,344| |**Movements in working capital**||| |(Increase) /decrease in stocks|(100)|200| |(Increase)in debtors|(3,012)|(435)| |**(**Decrease)in creditors|(525)|(249)| |**Cashgenerated from/ (absorbed by) operations**|**(2,945)**|80,860| 15