Company Number: 6475806 (England and Wales) Charity Number: 1129614
## CASTAWAY-GOOLE LTD
(A company limited by guarantee)
FINANCIAL STATEMENTS
For the year ended
31 JULY 2025
Phoenix Accountancy and Business Consultancy Limited
1
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Contents to the Financial Statements For the year ended 31 July 2025**
||Page|
|---|---|
|Company Information|3|
|Independent Examiners Report|4|
|Directors’ Report|5-12|
|Income and Expenditure Account|13|
|Statement of Financial Activities|14|
|Balance Sheet|15-16|
|Statement of Cash Flows|17|
|Notes to the Financial Statements|18-30|
2
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Company Information For the year ended 31 July 2025**
DIRECTORS WHO SERVED DURING THE YEAR:
Mrs Linda Thornton Mr Robert Binns – Resigned 01/08/2025 Mrs Wendy Beck Mrs Margaret Hicks Clarke Mr Kevin Greenhill – Appointed 01/02/2025
COMPANY SECRETARY Nicola Parrott – appointed November 2023
REGISTERED OFFICE Castaway-Goole Ltd Castaway Music Theatre Estcourt Street Goole East Yorkshire DN14 5AS REGISTERED COMPANY NUMBER 6475806 REGISTERED CHARITY NUMBER 1129614 INDEPENDENT EXAMINER Rebecca Triffitt MAAT Phoenix Accountancy and Business Consultancy Limited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG
BANKERS
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
3
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Independent Examiner’s Report to the Members of Castaway-Goole Limited**
I report on the accounts of Castaway-Goole Limited for the year ended 31 July 2025, which are set out on pages 13 to 30.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention to indicate that:
- accounting records have not been kept in accordance with section 386 of the Companies Act 2006;
- the accounts do not accord with such records:
- where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102)effective 1[st] January 2019.
- any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts.
Rebecca Triffitt MAAT Phoenix Accountancy and Business Consultancy Limited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG
4
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 July 2025**
The trustees present their report with the financial statements of the company for the year ended 31 July 2025.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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).
## **Reference and Administrative Details of the Charity, its Trustees and Advisers**
Name of charity: Castaway-Goole Limited Company Registration Number: 6475806 Charity Registration Number: 1129614
Registered and Principal Operating Address: Castaway-Goole Ltd Castaway Music Theatre Estcourt Street Goole East Yorkshire DN14 5AS
## Directors and Trustees:
The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.
Names of trustees (directors) who served during the year and since the year end were as follows:
Mrs Linda Thornton Mrs Wendy Beck Ms Margaret Hicks Clarke Mr Robert Binns – Resigned 01/08/2025 Mr Kevin Greenhill – Appointed 01/02/2025 – Chair from 22/04/2025
The company is limited by guarantee therefore none of the directors have an interest in share capital.
5
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
**Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 July 2025**
Company Secretary:
Ms Nichola Parrott – appointed November 2023
Day to Day Management of the Charity:
Business Manager General Managers
Ms Nichola Parrott Ms Natalie Walker – Resigned December 2024 Mr Robert Readman
## Independent Examiner:
Rebecca Triffitt MAAT
Phoenix Accountancy and Business Consultancy Limited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG
## Bankers
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
## **Structure, Governance and Management**
## Governing Document:
Castaway-Goole Ltd is a registered charity and a company limited by guarantee governed by its Memorandum and Articles of Association adopted on 10[th] January 2008. The company was incorporated on 17[th] January 2008. The Memorandum and Articles of Association have been amended on 7[th] October 2008, 24[th] February 2009 and 1st Dec 2011.
Every member of the Charity undertakes to contribute a maximum of £1 in the event of the charity winding up.
6
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 July 2025**
## Recruitment and appointment of Trustees
The trustees form the Executive Committee of the charity. The members of the Executive Committee are elected at the Annual General Meeting by the members of the Charity, and usually serve for a three-year term. One third of the Trustee body must retire but can be re-elected at the AGM. All members are circulated with invitations to nominate trustees in advance of the AGM. There is a provision for the co-option of additional trustees if required.
## Trustee Induction and Training:
New trustees are introduced to members of staff, volunteers and other trustees, and are provided with an induction document and meeting, the Articles and Memorandum of Association, the business plan, the latest statutory financial statements, Annual Report, and financial reports.
## Organisational Structure:
The trustees manage the company and aim to consider only strategic decisions at their meetings. Trustees are aware that any conflict of interest is declared and minuted. The board meets bi-monthly. The Managers are not trustees but have been appointed by the trustees to manage the day-to-day operations of the charitable company. The Managers have authority to delegate as appropriate to staff, volunteers and sessional workshop leaders.
## Risk Management:
The major risks to which the company is exposed, as identified by the Directors, have been reviewed and systems have been established to mitigate those risks.
## **Objectives and Activities**
The object of the company as registered in the Memorandum of Association is
'To improve the well-being, health and conditions of life for adults and young people with learning and physical disabilities, autistic spectrum conditions and mental health difficulties living primarily in Goole and its surrounding areas by:
- a) the provision of accessible opportunities for performance, leisure and training in performing, digital art forms and supporting technical and stage crafts;
- b) the facilitation and provision of accessible employment, volunteering, training and advocacy opportunities.
Whilst still recovering from the considerable impact from the Covid pandemic, Castaway’s main focus has been on rebuilding membership numbers, and also the reorganisation of the whole management team to allow the introduction of an increased spread of skills and experience, to bring in new ideas in order to re-energise the Castaway model.
7
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 July 2025**
## Main objectives for the following year:
In shaping our objectives for the following year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit.
To continue to deliver music, theatre, dance, film and multi-media arts training, volunteering and advocacy opportunities for the Charity’s beneficiaries, including those hardest to reach because of disability, rural isolation or social circumstances.
## Strategies for and significant activities that contribute to achieving stated objectives
The organisation continually seeks to explore all appropriate funding opportunities and income streams which help achieve the charity’s stated objectives.
## **Achievements and Performance**
## - Review of Activities 2024 2025
The Castaway-Goole Limited board of trustees is satisfied that in our thirteenth year of operation as a Limited Company, 2024-2025:
- Our work reflected our aims.
- Our resources were well managed.
- Members were satisfied with the service they received.
- A balance was achieved between continuing core service provision and new developments.
## Different projects and achievements during the year:
The Covid pandemic impacted on the face to face delivery of sessions, efforts were focused during the year on rebuilding member numbers and economically supporting the sessions’ delivery. Management changes throughout the year were managed so as not to impact on provision to the members.
In summary, the different projects and achievements during the year were:
- The management team reassessed the weekly programme and introduced new workshops to increase interest amongst members. Online Arts Club developed during the pandemic has been popular and has been retained in the revised programme. The PMLD session has finally been able to be re-introduced and has full membership. Group sessions still cover 6 days weekly and aims to showcase all new work.
- Maintaining, revising and monitoring our Health and Safety and Safeguarding policies and protocols, reviewing monthly to align with government and Castaway requirements including online good practice and cleaning and equipping the building for office and limited face to face work.
8
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 July 2025**
## – Review of Activities 2024 2025 (continued)
- Castaway sing community choir weekly sessions remain popular and are well supported by community volunteers. Performances were held at Howden Minster (during Arts4All) in April, and prior the Christmas at Hanover Court, Five Rivers and Morrisons.
- A performance entitles ‘What the Wild Wood Remembers’ was held at Castaway, funded by Do It for East Yorkshire in December with staff and volunteers transforming Castaway’s main room into a forest story setting.
- Saturday Sloop Youth Group performed at Bridlington Spa in January at the ‘Lets Rock’ youth concert, with their music composition performed by members, funded by Youth Music. Youth Music also funded an Outreach project at The Life Skills Hub Ltd in June, delivering a music workshop for the young people there.
- The Castaway Music Theatre Group rehearsed and performed The Lion, The Witch & The Wardrobe in Goole Market Hall in June. Staff and volunteers transformed the space and the sell out performances were enthusiastically received. Members were involved in all stages of theatre and music production and gained experience in all aspects. The Creative Transitions members were also supported to attend and matinee session and were shadowing staff and volunteers to gain work experience.
- The Creative Transitions group (for young adults 16-25yrs) has completed its 4th (and penultimate) year and completed a full programme of events. In brief they have covered face to face sessions with special school pupils incorporating music, arts, dance, sculpture, poetry and creating promo videos for the main Castaway Music Theatre show. Members did work experience with the show tech team, front of house, hair and make up/costumes and observed the running of the full dress rehearsal. Artwork was submitted for the Howden Minster Art4All exhibition, and other events included theatre and cinema trips and filming on location for a CT film and trailer shown at Beverley Cinema
- Sustaining professional development opportunities for all creative associates, making use of all opportunities, including safeguarding training, working with our team of Trinity Arts Awards advisers offering Arts Awards to members at relevant levels. Training sessions were held for staff and volunteers during the year, covering First Aid and Makaton.
- Summer Youth Projects were held during the summer 2024 including Chinese music & Next Door But One Theatre work funded by Children In Need. Feedback and experiences were reviewed to deliver and improve on the next year’s summer projects.
9
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 July 2025**
## – Review of Activities 2024 2025 (continued)
- Members have throughout the year suggested and organised fundraising activities supported by the Castaway staff and volunteers, which has encouraged learning and experience in a number of life skills for members.
- Castaway staff and volunteers proudly continue to support for members, giving independent help and advice with their daily challenges, and support for their families.
## **Financial Review**
## Reserves Policy
It is the aim of the Executive Committee to retain three months running costs in the unrestricted general fund to ensure a sufficient buffer to enable effective financial decision-making, rather than short term decisions, and the company will work towards achieving this.
## Principal Funding Sources
See note 12 of the notes to the accounts for a detailed explanation of the company’s restricted funds.
During the year all expenditure has been concentrated on the key objectives of the charity.
## Plans for Future Periods
- The managers continue to bed into their new roles, bringing enthusiasm and positivity. The new Business Manager appointment in autumn has combined the Finance and Admin requirements into one role, bringing efficiencies and providing a greater insight into the organisation.
- Castaway continue to apply for grant funding and is currently looking at renewing expiring funding for Youth provision which is needed for SEND projects in the area.
- The Board for Trustees and managers are actively looking at the future direction possibilities, including premises use and expansion where possible. The board and managers are currently developing a 3 year business plan to look at future direction, including financial sustainability and long term need.
- Continue to support the volunteer workforce and maintain our recruitment initiative to bring new volunteers and increase diversity.
10
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Report of the Board of Trustees (incorporating the Director’s Report) For the year ended 31 July 2025**
- Continue the Castaway Music Theatre performances. Following the success of the June 24 show of The Lion, The Witch & The Wardrobe, we will continue to fully manage the whole production, including venue and box office, providing a wealth of opportunities for staff, volunteers and members to expand their skills. We are looking to further recruit a Sing Creative Associate to expand the community choir.
- Continue to maintain & improve communications, marketing and social media , and to fully re-design the website, and to build a newly reorganised marketing strategy for increased experience of online ways of working and platforming
- Maintain support for professional development opportunities and training for creative associates and volunteers across all groups and activities
- Continue to build and develop fundraising streams, along with promotion of the Friends of Castaway scheme. Look to maintain and extend our corporate sponsors who may support financially or through the giving of time and expertise.
- Continue to seek grant and other sources of funding for core and revenue costs and improve and extend fundraising events.
- To work generally in accordance with PQASSO standards across the organisation
## **Statement of disclosure of information to Independent Examiner**
We, the directors of the company who held office at the date of approval of these financial statements, each confirm so far as we are aware, that:
- there is no relevant information of which the company’s Independent Examiner is unaware; and
- we have taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant information and to establish that the company’s Independent Examiner is aware of that information.
## **Statement of director’s responsibilities**
Company law requires the directors 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 excess of income over expenditure of the charitable company for that period. In preparing those financial statements, the directors are required to:
11
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Board of Trustees (incorporating the Director’s Report) For the year ended 31 July 2025**
## **Statement of director’s responsibilities (Con’t)**
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- ● prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue to operate.
The directors confirm that the accounts comply with the above requirements. The directors 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Independent Examiner**
A resolution to appoint Independent Examiner, Phoenix Accountancy and Business Consultancy Limited will be proposed at the forthcoming annual general meeting.
## **Small Company Provisions**
This report has been prepared in accordance with the special provisions of part 15 of the Companies Act 2006.
By order of the Board
## **Kevin Greenhill Chairperson**
Date 19/05/2026
12
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Income and Expenditure Account For the year ended 31 July 2025**
|**Notes**
INCOME
EXPENDITURE
**OPERATING (DEFICIT)/SURPLUS**
**INVESTMENT INCOME**
3
**BAD DEBTS WRITTEN OFF**
**SURPLUS/(DEFICIT) FOR THE YEAR**
7
**RESERVES BROUGHT FORWARD**
**RESERVES CARRIED FORWARD**|**2025**
**£**
131,570
(153,809)
(22,239)
1,734
-
(20,505)
64,240
43,735|**2024**
**£**
145,183
(192,910)|
|---|---|---|
|||(47,727)
2,806
-|
|||(44,921)
109,161|
|||64,240|
Total income of £133,304 (2024: £147,989) comprises £72,119 (2024: £75,633) for unrestricted funds and £61,185 (2024: £72,356) for restricted funds. A detailed analysis of income by source is provided in the statement of financial activities.
The deficit for the year of £20,505 (2024: deficit £44,921) comprises a deficit of £1,039 (2024: deficit £30,551) for unrestricted funds and a deficit of £19,466 (2024: deficit £14,370) for restricted funds as shown in the statement of financial activities.
There are no recognised gains and losses other than those passing through the income and expenditure account. The income and expenditure account has been prepared on the basis that all operations are continuing operations.
The notes on pages 18 to 30 form part of these financial statements.
13
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Statement of Financial Activities For the year ended 31 July 2025**
|Notes
**Income**
Donations, Legacies and Grants
3
Income from Charitable Activities
3
Income from other trading activities
3
Investment Income
3
Total Income
**Expenditure**
Expenditure on Charitable Activities
4
Expenditure on raising funds
4
Total Expenditure
Net Incoming Resources before other
recognised Gains and Losses
Funds transferred
**Net Movement in Funds**
Funds brought forward
**Funds carried forward**|**2025**
**Unrestricted**
**2025**
**Restricted**
**Funds**
**Funds**
**£**
**£**
13,626
60,309
42,560
876
14,199
-
1,734
-|**2025**
**Total**
**Funds**
**£**
73,935
43,436
14,199
1,734|**2024**
**Unrestricted**
**Funds**
**£**
21,472
39,504
11,851
2,806|**2024**
**Restricted**
**2024**
**Total**
**Funds**
**Funds**
**£**
**£**
69,332
90,804
3,024
42,528
-
11,851
-
2,806|
|---|---|---|---|---|
||72,119
61,185|133,304|75,633|72,356
147,989|
||(72,525)
(77,596)
(1,234)
(2,454)|(150,121)
(3,688)|(107,928)
(256)|(84,726)
(192,654)
-
(256)|
||(73,759)
(80,050)|(153,809)|(108,184)|(84,726)
(192,910)|
||(1,640)
(18,865)
601
(601)|(20,505)
-|(32,551)
2,000|(12,370)
(44,921)
(2,000)
-|
||**(1,039)**
**(19,466)**|**(20,505)**|**(30,551)**|**(14,370)**
**(44,921)**|
||26,276
37,964|64,240|56,827|52,334
109,161|
||**25,237**
**18,498**|**43,735**|**26,276**|**37,964**
**64,240**|
The notes on pages 18 to 30 form part of these financial statements.
14
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
|**Balance Sheet**
**As at 31 July 2025**
Note
**Fixed assets**
**Tangible assets**
8
**Current assets**
**Debtors**
9
**Cash at bank and in hand**
**Total current assets**
**Creditors: amounts falling due within one year**
10
**Net current assets/(liabilities)**
**Total assets less current liabilities**
**Creditors: amounts falling due after one year**
**Net Assets**
**Funds of the Charity**
**Unrestricted funds**
12
**Restricted funds**
12
**Total funds**|
**2025**
**Unrestricted**
**Funds**
**2025**
**Restricted**
**Funds**
**£**
**£**
119
79
8,410
-
18,588
44,419|**2025**
**Total**
**Funds**
**£**
198
8,410
63,007|**2024**
**Unrestricted**
**Funds**
**£**
-
2,685
31,755|**2024**
**Restricted**
**Funds**
**£**
479
1,155
77,016|**2024**
**Total**
**Funds**
**£**
479
3,840
108,771|
|---|---|---|---|---|---|
||26,998
44,419
(1,880)
(26,000)|71,417
(27,880)|34,440
(8,164)|78,171
(40,686)|112,611
(48,850)|
||25,118
18,419|43,537|26,276|37,485|63,761|
||25,237
18,498
-
-|43,735
-|26,276
-|37,964
-|64,240
-|
||25,237
18,498|43,735|26,276|37,964|64,240|
||25,237
-
-
18,498|25,237
18,498|26,276
-|-
37,964|26,276
37,964|
||25,237
18,498|43,735|26,276|37,964|64,240|
15
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Balance Sheet (continued) As at 31 July 2025**
For the year ended 31 July 2025 the company was entitled to exemption under section 477 (2) of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006;
The directors acknowledge their responsibility for:
ensuring the company keeps accounting records which comply with section 386; and
preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and of its profit or loss for the financial year, in
accordance with the requirements of section 393, and which otherwise comply with the requirements of the companies Act relating to accounts, so far as applicable to the company.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
31/03/2026
The financial statements were approved by the Board on ___________________________________(date) and signed on their behalf by
_________________________________Kevin Greenhill, Chairperson
The notes on page 18 to 30 form part of these financial statements.
16
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Statement of Cash Flows For the year ending 31 July 2025**
|Notes
**Net Movement in Funds**
Add back depreciation charge
8
Deduct interest income shown in investing
activities
3
Decrease/(increase) in debtors
9
Increase/(decrease) in creditors
10
**Net cash used in operating activities**
**Cash flows from investing activities**
Interest income
3
Purchase of tangible fixed assets
8
**Cash provided by (used in) investing**
**activities**
**Cash flows from financing activities**
Repayment of borrowing
**Cash used in financing activities**
Increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at the start of the
year
**Total cash and cash equivalents at the**
**end of the year**|**2025**
**£**
**(20,505)**
420
(1,734)
(4,570)
(20,970)|**2024**
**£**
**(44,921)**
1,677
(2,806)
(2,457)
47,104|
|---|---|---|
||**(47,359)**|**(1,403)**|
||1,734
(139)|2,806
(235)|
||**1,595**
-|**2,571**
-|
||**-**|**-**|
||(45,764)
108,771|1,168
107,603|
||**63,007**|**108,771**|
The notes on page 18 to 30 form part of these financial statements.
17
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the accounts For the year ended 31 July 2025**
## **1. Accounting policies**
## **1.1. Basis of Preparation**
The financial statements have been prepared in accordance with 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 (FRS102) (effective 1[st] January 2019) – (Charities SORP (FRS102)), the financial reporting standard applicable in the UK and Republic of Ireland (FRS102) effective 1[st] January 2019, and the Companies Act 2006.
Castaway Goole Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **1.2. Company Status.**
The charity is a company limited by guarantee. The members of the company are the directors named on page 3.
## **1.3. Going Concern**
The Trustees consider the Charity to be a going concern. The accounts have been prepared on this basis.
## **1.4. Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
## **Interest Receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
18
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the accounts For the year ended 31 July 2025**
## **1.5. Fund accounting**
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors. Restricted funds are accounted for separately to each other and to the core funding of the company.
General funds are unrestricted funds which are available for use at the discretion of the directors in the furtherance of the general objectives of the charity and which have not been designated for other purposes.
## **1.6. Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the costs of trading.
● Expenditure on charitable activities includes the costs of all activities undertaken to further the purposes of the charity and their associated support costs.
The Charity is not VAT registered and irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **1.7. Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charities activities.
Due to the level of materiality of allocating support costs to the costs of fundraising, these costs have all been allocated to charitable activities. A full breakdown of all costs related to Charitable Activities has been provided in Note 4.
## **1.8. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life (except as detailed below) as follows:
Computer Equipment 33% on the straight line basis Furniture and Fixtures 25% on the straight line basis Office Equipment 25% on the straight line basis
19
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements For the year ended 31 July 2025**
## **1.9. Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.10. Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.11. Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **1.12. Taxation**
In accordance with Paragraph 1 of Schedule 6 Finance Act 2010, the Charity is a charity for tax purposes and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates
## **2. Income and Expenditure Account**
**3.** The company is a charity and so achievements cannot be measured by normal commercial criteria. Accordingly, the Directors consider that it would be inappropriate to present a Profit and Loss Account in one of the formats set out by the Companies Act 2006. Therefore, as permitted by the Companies Act, in order to reflect the special nature of the company’s activities, the Directors are of the opinion that it would be more appropriate to present an Income and Expenditure Account.
20
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements For the year ended 31 July 2025**
## **3. Income**
|**Donations, Legacies and Grants:**
Grants:
BBC Children in Need
Hull & ER Charitable Trust
National Lottery Community Fund - Creative
Transitions
ERYC – Arts Grant
Sir James Reckitts
ER - DiFEY
ERYC – Youth Music
Goole Wind Farm
Goole Community Fund
Unrestricted Grants
**Total Grants**
Donations
Gift Aid
**Total Donations, Legacies and Grants**|2025
Unrestricted
Funds
£
2025
Restricted
Funds
£
-
13,678
-
3,000
-
13,623
-
6,000
5,000
-
-
123
-
6,105
-
14,780
-
1,000
1,000
-|2025
Total
Funds
£
13,678
3,000
13,623
6,000
5,000
123
6,105
14,780
1,000
1,000|2024
Unrestricted
Funds
£
-
-
-
-
-
-
-
-
-
-|2024
Restricted
Funds
£
13,449
-
27,287
4,000
-
842
23,754
-
-
-|2024
Total
Funds
£
13,449
-
27,287
4,000
-
842
23,754
-
-
-|
|---|---|---|---|---|---|
||6,000
58,309|64,309|-|69,332|69,332|
||7,626
2,000
-
-|9,626
-|20,272
1,200|-
-|20,272
1,200|
||**13,626**
**60,309**|**73,935**|**21,472**|**69,332**|**90,804**|
21
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements For the year ended 31 July 2025**
## **3. Income (Continued)**
|**Income from Charitable Activities:**
Members Subs
Box Office/Performance Fees
Workshops
Refreshments
Transport
Training
Trip Contributions
Room Hire/Venue
Misc Income
**Total Income from Charitable Activities**
**Income from Other Trading Activities:**
Fundraising
Total Income from Other Trading Activities
**Investment Income:**
Current and Deposit Accounts
**Total Investment Income**|2025
Unrestricted
Funds
£
2025
Restricted
Funds
£
574
-
-
-
39,847
876
1,129
-
-
-
-
-
-
-
800
-
210
-|2025
Total
Funds
£
574
-
40,723
1,129
-
-
-
800
210|2024
Unrestricted
Funds
£
1,134
-
36,310
1,290
-
-
-
760
10|2024
Restricted
Funds
£
-
-
3,024
-
-
-
-
-
-|2024
Total
Funds
£
1,134
-
39,334
1,290
-
-
-
760
10|
|---|---|---|---|---|---|
||**42,560**
**876**|**43,436**|**39,504**|**3,024**|**42,528**|
||14,199
-|14,199|11,851|-|11,851|
||**14,199**
**-**|**14,199**|**11,851**|**-**|**11,851**|
||1,734
-|1,734|2,806|-|2,806
**2,806**|
||**1,734**
**-**|**1,734**|**2,806**|**-**||
22
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements For the year ended 31 July 2025**
## **4. Expenditure**
|**Charitable Activities:**
Staffing Costs
Volunteer and Staff Travel Expenses
Marketing and Website
Premises/Venue Hire
All Utilities
Transport/Beneficiary Travel
Costumes/Materials
Small Equipment
Cleaning, Repairs and Renewals
Office Costs
Trips
Catering/Refreshments
Accountancy
Consultancy
Training
Bank Charges
Depreciation
**Total Charitable Activities Expenditure**|2025
Unrestricted
Funds
£
2025
Restricted
Funds
£
45,419
73,221
4,126
-
1,120
288
7,560
2,440
4,908
-
-
133
2,141
274
-
-
2,476
-
2,504
114
-
-
911
-
920
-
-
-
228
726
192
-
20
400|2025
Total
Funds
£
118,640
4,126
1,408
10,000
4,908
133
2,415
-
2,476
2,618
-
911
920
-
954
192
420|2024
Unrestricted
Funds
£
76,092
1,590
1,748
10,000
3,751
-
4,076
118
4,321
3,814
-
645
1,038
-
228
193
314|2024
Restricted
Funds
£
2024
Total
Funds
£
54,389
130,481
2,635
4,225
5,120
6,868
3,200
13,200
-
3,751
-
-
14,299
18,375
-
118
1,176
5,497
652
4,466
284
284
558
1,203
-
1,038
-
-
1,050
1,278
-
193
1,363
1,677|
|---|---|---|---|---|
||**72,525**
**77,596**|**150,121**|**107,928**|**84,726**
**192,654**|
23
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements For the year ended 31 July 2025**
## **4. Expenditure (Continued)**
|**Cost of Fundraising:**
Goods for resale
General Fundraising
**Total Costs of Fundraising**|2025
Unrestricted
Funds
£
2025
Restricted
Funds
£
2025
Total
Funds
£
2024
Unrestricted
Funds
£
2024
Restricted
Funds
£
2024
Total
Funds
£
-
-
-
159
-
159
1,234
2,454
3,688
97
-
97|
|---|---|
||**1,234**
**2,454**
**3,688**
**256**
**-**
**256**|
## **5. Taxation**
As a charity the company is exempt from Corporation Tax.
24
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements For the year ended 31 July 2025**
## **6. Staffing costs**
|Wages and salaries (inc e’ers NI & Pension)
Self-employed contractors*
Payroll Fees|Total
2025
Total
2024
£
£
49,164
57,548
69,476
72,608
-
325|
|---|---|
||**118,640**
**130,481**|
*These represent people contracted on a self-employed basis and includes Artists, Workshop Leaders, Administration, Project Management, Support Workers/Care Assistants.
## **Average number of paid employees on the payroll (headcount)**
## **7.**
|here are no higher paid staff.
**perating surplus**
he operating surplus is arrived at after charging:
Depreciation – Owned Assets
Directors Emoluments
Independent Examiners Fees (Phoenix)|2025
2024
5
6
Total
2025
Total
2024
£
£
420
1,677
-
-
920
1,008|
|---|---|
||**1,340**
**2,685**|
There are no higher paid staff.
## **Operating surplus**
The operating surplus is arrived at after charging:
25
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements For the year ended 31 July 2025**
## **8. Tangible Fixed Assets**
|**Cost**
At 01 August 2024
Additions
Disposals
At 31 July 2025
**Depreciation**
At 01 August 2024
Charge for the year
On Disposals
At 31 July 2025
**Net Book Value**
At 31 July 2025
At 31 July 2024
**9.**
**Debtors**|IT
Equipment
£
22,175
-
-|Sundry
Equipment
Fixtures
and
Fittings
£
£
26,103
9,442
139
-
-
-|Total
£
57,720
139
-|
|---|---|---|---|
||22,175|26,242
9,442|57,859|
||21,696
400
-|26,103
9,442
20
-
-
-|57,241
420
-|
||22,096|26,123
9,442|57,661|
||79|119
-|198|
||479|-
-|479|
|||||
|Trade Debtors
Other Debtors
Prepayments and Accrued Income|Total
2025
Total
2024
£
£
7,255
2,685
-
-
1,155
1,155|
|---|---|
||8,410
3,840|
## **10. Liabilities Creditors: Amounts falling due within one year**
|Trade Creditors
Taxes, Social Security and Pension
Accruals and Deferred Income|Total
2025
Total
2024
£
£
-
6,653
960
503
26,920
41,694|
|---|---|
||27,880
48,850|
26
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements for the year ended 31 July 2025**
## **11. Fund Balances**
|Balance at 01/08/24
Movement in funds for the
year
Balance at 31/07/25|Designated
Funds
£
-
-|Unrestricted
Funds
Restricted
Funds
Total
£
£
£
26,276
37,964
64,240
(1,039)
(19,466)
(20,505)|Unrestricted
Funds
Restricted
Funds
Total
£
£
£
26,276
37,964
64,240
(1,039)
(19,466)
(20,505)|Unrestricted
Funds
Restricted
Funds
Total
£
£
£
26,276
37,964
64,240
(1,039)
(19,466)
(20,505)|
|---|---|---|---|---|
||-|25,237|18,498|43,735|
## **Analysis of net assets between funds**
|Tangible Fixed Assets
Current Assets
Current Liabilities
Non-Current Liabilities|Unrestricted
Funds
Restricted
Funds
Total
£
£
£
119
79
198
26,998
44,419
71,417
(1,880)
(26,000)
(27,880)
-
-
-|
|---|---|
||25,237
18,498
43,735|
27
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements for the year ended 31 July 2025**
## **12. Accumulated funds (continued)**
## **Restricted funds**
|**Youth:**
BBC Children in
Need
Youth Music 21-
24
National Lottery
Community Fund
Creative
Transitions*
Goole Wind Farm
Goole Community
Fund
**Other restricted**
Anna Maria
ER Difey
ERYC Arts Grant
TROTFP Show|Fund
Balance
at
Movement in Resources
**Fund**
**Balance**
**at**
Fixed
Assets
at
Net
Current
Assets
at
01/08/24
Incoming
Outgoing
Transfers**31/07/25**31/07/25
31/07/25
1,399
14,059
(7,699)
-
**7,759**
-
7,759
18,620
6,465
(25,757)
672
**-**
-
-
11,068
13,623
(28,042)
3,430
**79**
79
-
-
14,780
(9,104)
-
**5,676**
-
5,676
-
1,000
(1,000)
-
**-**
-
**funds:**
4,703
-
-
(4,703)
**-**
-
-
1,203
123
-
-
**1,326**
-
1,326
971
535
-
-
**1,506**
-
1,506
-
10,600
(8,448)
-
**2,152**
-
2,152|
|---|---|
||37,964
61,185
(80,050)
(601)
**18,498**
79
18,419|
*Non-Monetary Funds - Fixed assets still to depreciate
## **12. Accumulated funds (continued)**
A brief description of the Restricted Funds are given below:
## **Youth:**
**BBC Children in Need** : Restricted funding for the running of Castaway Youth Theatre to enable young people 8 – 18 years with a learning or other disability to devise and perform music and drama, make friends, build confidence and leadership skills. Second year of a further 3 year grant.
28
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements for the year ended 31 July 2025**
## **12. Accumulated funds (continued)**
A brief description of the Restricted Funds are given below:
## **Youth:**
**National Lottery Community Fund Reaching Communities 2020** : Restricted funding for a five year project developing arts opportunities for young people with disabilities aged 16 – 25 at Castaway and through outreach from May 2020. The funding covers a Project Co-ordinator post 0.6 and starter activities across a 360° area around Goole. A weekly core group ran face to face and online.
**Youth Music 2021-24 (Fund B)** : Restricted funding for Music Transitions, a regional project, funded for 3 years to continue a young musicians group at Castaway (Sloop), to run a second young musicians group at an outreach location – both groups for 32 weeks per project year, also to provide termly training days for music leaders across the Yorks & Humber region. Castaway Sloop group continues in Goole with the Beverley outreach starting in November 2021.
**Goole Wind Farm & Goole Community Fund** : Restricted funding to be spent towards providing sensory theatre for our profound mental and learning disability group.
## **Other Restricted Funds:**
**Anna Maria Charitable Trust** : Restricted funding over 3 years (commenced Sept 20) towards developing a weekly project, Castaway Creative, combining two existing groups into a day project including social lunchtime – for adults with severe and complex disabilities and older / more vulnerable adults with a range of learning disabilities. The group have had to change and adapt due to Covid – in agreement with the funders, the funds have provided online groups to those most vulnerable and unable to return to the building – along with supporting our weekly programme.
**Arts Council England** : Restricted funding for a 6 month project ‘Castaway Copperfield’ providing professional development led by producer Ben Pugh for Castaway’s creative leaders towards a building an organisational creative strategy, and for a supporting practical project bringing visiting artists to work with the cast of Castaway’s main company production of David Copperfield. A revised continuation of this project was approved by ACE and ran mainly online from March to July 2021, creating a film for schools workshops to replace the performances originally planned. ‘Looking Up’ workshops including the film and audience participation were held in July at Riverside Special School and via Zoom with Northcott School 6th form at the Warren in Hull
29
Company No: 6475806 Charity No: 1129614
CASTAWAY-GOOLE LTD
## **Notes to the Financial Statements for the year ended 31 July 2025**
## **12. Accumulated funds (continued)**
**East Riding Council - Do if for East Yorkshire:** Restricted funding to be spent towards providing sensory theatre for our profound mental and learning disability group.
## **13. Contingent liabilities**
There were no contingent liabilities.
## **14. Directors remuneration**
No remuneration directly out of the funds of the Company was paid or payable for the year to any Director.
There was no reimbursement of travel expenses made to Directors in respect of the year.
All travel expenses paid to employees, volunteers and Directors are in line with approved mileage rates set by HMRC.
## **15. Related Party Transactions**
During the year the Company had no related party transactions with its Directors and organisations/individuals known to be connected with them.
Directors are however also entitled to purchase goods and services from the Charity on the same terms as other beneficiaries of the Charity.
## **16. Other recognised gains and losses**
There were no other recognised gains or losses.
## **17. Going Concern**
Castaway’s income primarily comes from grants, some of which span multi-years, based on current income streams, the Directors consider the charitable company to be a going concern for a period of at least 12 months beyond the date of the Independent Examiners Report.
30