The Photographic Angle
Annual Report
For
Year Ended 30 November 2023
Company R•glstration Number 07063637
Charity Number 1135750 (England and Wales)

The Photographic Angle
Flnancial Statements
Year Ended 30 November 2023
Contents
Pagè
Members of the Board and Prolessional Advisers
Trustees, Annual Report
Independent Examinerfs Report to the Trustees
Statement of Financial Activffjes {Incorporeting thg
incomtr and expenditure eGcount)
Balance Sheet
Statement of Cash Flows
10
Notes to the Financial Statements
11
The following page does not fom) part of the finantl81 ststèm#nts
Detsiled Statement of Financial Activtties

The Photographlc Angle
Members of the Board and Professional Advisers
Registsred Charity Name
The Photographi¢ Angle
Charlty Number
1135750 (England and Wales)
Company Reglstratlon Number
07063537
Registered Office
5 and 6 Fairfax Place
Dartmouth
Devon
TQ6 9AD
Tru$tfjeslDlrn¢tors
Mr A Cart81 (rèsigned 24 January 20231
MrAMay
Mr S Tayloi
Mrs B M Jtshnston
MrA M Knowles
Chief Executive and
Company Secretsry
Ms C John
Independent Examiner
Martin Hobb¥ Bsc ACA
Fran¢is Clark LLP
Chartered Accountants
Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
Bankers
National Westminster Bank PLC
91 Fore Street
King$bridge
Devon

The Photographic Angle
Trustees, Annual Report
Year Ended 30 November 2023
The trustees, tho are also dlrectors for the purposes of company law, present Iheir report and th& financial
statements of the charity for the year ended 30 Novembei 2023.
R•fèr•nc• and Administrative Oetsils
Referen¢e and administrative details are shovm in the schedule of members of the board and PTofessional
advi¥eis on page 1 of the financi81 statements.
The Trustèesloirnctors
The tru8teesldire¢tor8 who served at the chority during Ihe period were as follows..
Mr Andiew Carter BIPP, SWPP Ireslgned 24 Januery 2023)
Mr Anthony May
Mr Steven Taylor
Mrs Bernice Johnston
Mr Anthony Kno¥￿eS
The trusteas and the chlef ¢xè¢utlve comprise the key management personnel of the charlty.
Legal Advlser: Paul Russell LL8, FIRRV
Structure. Govemancé and Management
Constitytion.
The charity INumber 11357501 is a ¢ompany limited by guarantee (Number 070635371 incorporated on
2 November 2009 governed by its Articles of As$0¢1atiL￿. It is led by a Board of TTUSte¢8, vthos¢ detalls
are shown above.
Method of appointment or elȢtion of trustees.
The management of the chariiy is the responsibility of the trustees who 8re elected and co-opted under
the terms of the Articles of ASsO￿ation. Newtruslees are appointed to the Board ol Trustees by invitation
from a majorlty of tho membe¥9 Qf the existsng Board. The appointment is followed by an indu¢tion
process.
Oryanisational strucbjre and decisionwmaklng.
The Board of Trustees is responsible for agreeing the strategic directs'on of the organisatlon, ratlfylng
policy and ensuring compliance wth intemal governance and external regulations and legislation. The
Board of Trustees meèts every 2 month$ and more often whenever needed. Day-to-day management
of the chatTty Is delegated to its staff.
Su¢c¢$ston.
The Board has a policy of Considering succession, as r( is aware of ts obligation and need to recruit new
trustees, and to seek diversity in the Skills which new members can bring to the Board.
staff.
The permanent ¥taff of the charty bring wth them a wealth of practical experience from thèir former
PO8itions in event management. logistl¢s and Creativity.

The Photographic Angle
Trustees, Annual Report
Year Ended 30 November 2023
Objectivos and A¢tlvltle$
The objectives ofthe charity are..
Th& advancement of education for the publiG benefit. in path'¢ular in the art and S￿ence of photogrephy
and its theory and pra¢tis$. by..
(a)
prornotlng, sustaining and increasing individual and GolleGtive knowledg& and understanding of
the specific areas ofsludy, ski115 and expertise in the practise of the art of photography
fbj
&du¢ating sttJd8nts of art and photography
The promotion of rh& 8rts for th8 public bon&fit by..
(a)
promoling the art of photography and diss8minaling inlomiation about the art of photography to
the publi¢ utilising th& media, the intern&t
(b)
oncouraging th& appr8elation of a high standard Df art from 9¢odomics and associates of the art
of phol¢gr8phy
(¢)
prov￿1￿9 or &$sisting th• provision of &xhibilion8 of photography freely accessible to Ihg publi
It achieves these by..
Providing or asslsting the provision of exhibition5 of photography freely accesslble to all members of the
public.
In ¢onnection eath theme upon which exhlbitions are based, arranging organized tours ofthe same
and the provision of a catalogue relevant to each exhibtknon.
Enco￿raging participation in theme-based photography through competitions organized on a bi-monthly
basis by the charity. Enty lo each competition is free to all. PaFl¢ipation is fvrther encouTaged by the
provision of a small prize. The competf(ion attra¢ts visitois lo the charity's websits and ¢n¢ourages
involvement with the chaTity'8 exhibitions.
PromoJt)g, sustaining and Snereaglng individual and collective knovAedge and understandlng of the
sp•clflc areas ofstudy, sknlls and expertise In the practice oflhe art ofphotography by educating students
of art and photography through the attendance of the charty's exhibi￿On5.
The promotion of Ihe arts for thè public benefit by promoting the art ol photography and di$$eminating
informatyon to the public, ulilising the media and the Internel. and encouraging the appreuation of a hlgh
standard of art from a¢ademics and associates of the art of photogrgphy.
Engaging educational establishments in the fvrtheran¢e of the study of photography.
Engaging with relevant special interest groLSPS such a3 local camera and photography clubs, to fvrther
engender intere8t and participation in photography for the public benefil, by encouraging attendance of
the charity's photographic exhibitions.

The Photographic Angle
Trustees, Annual Report
Year Ended 30 November 2023
Serying the PLtblio and making the advancement of education in the art and $¢len¢o of photography
available to everyone regardless of their age, sex, abillty or l*vo1 of experience.
Eneouraging the public to engage In the medlum of photography which traverses linguistic and cuKural
barriers, and which can be experienced and enjoyed by the public at all levels, from a beginner wth
slmple equipment. lo the consummate professional.
Assisting in thtr provlsion of education and ¢Joing so, for example, by pla¢ing in$truotional an¢J
inspirational rnaterial at the charity's exhibitions, as well as videos and tutorials on the charity's website
for publi¢ beneffit.
Promulgating communication betsyeen photographers by providing a platform for the exchange ofwews,
ideas and experiences on the charity's website blog.
Providing high quality photographie èxhibit'ons in an environment where the content of the exhibition5
can be enjoyed by the widest POS5ible range of people with divwsity as a Core principle.
To educate members of the publlc by increasing their knO¥￿edge and understanding of photography,
and in doing 59, to promote the highest standards of achievement in photography in order lo encourage
publie appreciation in photography.
To conb'nlte lo raise the local. nalional ond international profile of photography by organizing exhlbitions
and encouraging participation in those exhibthons through the charity's competition pro¢os8.
To grow our digital audlence by increasing web$ile usage, enlarging our mailing li$1 and soclal media
followng, and to fvrther encourage the public to visit the chaTity'8 exhibitsons.
En¢ouTaging Organized visits to the chaTity's exhibifjons by school children of all age$ and providing
those visitors wth an Education Pack wh¥ro required. These Education Packs have been designed by
the charty'¥ Education Officer to improve the learnlng opportunity that attondan¢s at the exhibibon
delivers to students.
Through our exhlblfjons to translorm the way adults, your*g people and children learn abolrt the vlsual
art of photography and through the visual art of photography.
To Present a consistently excellent and divèrse programme of exhibillons and displays of photographi¢
Work, and to contribute lo the cultural heritage ol the fv￿re, through the stewardship of our archive.
A¢hlov•m•nts and Perfom)ance
The charity's aGtivilies have continued lo grow, and visitor numbe18 are gradualty increasing at Its exhibitions,
and we anti¢ipate continued growth in the future. The charity has recenuy added new exhibition properties lo
its existing portFolio, both of vthich are in new locations. The Photographic Angle was delighted lo welcome
large group of young students lo its first exhibition in Swansea re¢ently and hoptss to attract further students
during the cuMent ffnaneial year.
The Photographic Angle has been able to continue its linK$ with The Royal Photographic Society regardino
photographic proje¢ts which educate and promotè awareness of the ènvironment. This remains an Important
area. This Inltlative continLte$ to generate a considerable lev&1 of publlcity for the eharity.

The Photographic Angle
Trustees, Annual Report
Year Ended 30 November 2023
Journals.. Through its link The Royal Photographic Society, the charity secLsres exp08ure about itself
and ils a¢ts'vilies within The Royal Photographic Society Journal, whioh ha$ a cir¢ulation in excess of
10,000 membeTS.
The charty continues lo award its small environmental bursaries in association with The Royal
Photographic Society. The 2024 bursary has seen an in¢Tease in the number of entrants to prior yeais.
These bur6ari8s al80 can lead to extra publicity as the winners of the bursartes often secure articles in
l&adlng publications.
Public Benefit
The Board confirms that It continLtes to ref&r to the guidance contained in the Charity Cornmission's general
guidan¢e on public benefit, when revlewng the charity's aims and objectives In plannlng fvlure advllie8, and
stridy adhere5 to ￿.
Public benefit Is defined within the charity's aims, namety the athancement ol eduo8tion for the public benefit, in
particular, ￿ the art and science of photography and its theory and practice.
The charity achieve$ thi$ by making the photographic and educational material available to the public at large
th no re8tri¢tion whatsoever and Complete￿ free of charge.
Financial Revlew
As at 30 November 2023 our balonce sheet $hows a totsl credit In fvnd$ of £273.451.
Plans for FU￿re Pèriods
At the time of filing the charty's annual accounts for the yeaT to 30kn Novembei 2023, the charty Ss oporating its
thJll schedule of exhibition advitie$.
The charity intends to fvrther increase and develop educational content on Its website and to use th18 platform
to ¢ontinue lo promote ils forthcoming exhibitions and attrad further visitors to its exhibltions.
The charlty wlll Continue to focu8 on dlgital media and nefv40rklng websites lo publlclse its exhlbitions In order
to attTact more visitors.
The ¢harity continue8 to develop its working pra¢ti¢es, by improvTng and regularly reviewng its poli
documentation. The Charity's trustee8 recognise the important of proteding all those who come in lo contact
th the charity.

The Photographic Angle
Trustees, Annual Report
Year Ended 30 November 2023
Trust••s' R•spon5ibilitie5 Statement
The trustees (who are a150 the direclors of The Photographl¢ Angle for the purposes of company lawl are
responslble for preparing the Trusle&s' Annual Reportond the financial slaternents In accordance appllcable
law and iegulations.
Company law requires the trustees lo prepare financial statements for each flnancial year. Under that law th&
trustees have elected to prepare the financial slalements in a¢¢ordance with United lQngdom Generally Accepted
Accounting Practice Iuniled Kingdom Ac¢ounts'ng Standards and applicable lawl. Under company law the
trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of
the state of affairs of the charity and the income and expendi￿re ofthe ¢harity for that period.
In PTep8ilng these financial statements, the Iru8tees are requlred to..
select suitable accounting policies and then apply them ￿nsIStenI1y',
observe the methods and principles in the Charities Stalemenl of Recommended Practice ISORPI.,
make judgements and accounting estimates that are reasonable and prudent,. and
prepafe the finan¢ial Ststements on th8 going concem bas1$ unless it is inappropriate to presume that
the charity will ¢ontlnue in operation.
The tru51ees are responsible for keeping adequate accoLtnting records that ar8 sufficient to show and explain
the charity's transa¢tion$ and disclose with reasonable accuracy at any the financial position of the charty
and enable Ihern to ensure that the financial statements comply wth the Companies Act 2006, Thèy are al$0
responsible for safeguarding the assets of the charity and hence for taking rea$on8ble steps lor the prevention
and detection of fraud and other irregularities.
Sm•ll Company Provisions
This report ha$ been prepared in accord8nce with the special provisions for small companies under Part 15 tsf
the Companies A¢1 2006.
Slgned on behalf of thè dlréctorsltrustees on 23 August 2024.
nthony May
DirectorlTruslee

The Photographic Angle
Independeni Examiners Report to the Trustees of The Photographic Angle
Year Ended 30 November 2023
I report to the trustees on my examination of the accounts of the ¢harf(abl& Company for the year ended 30
November 2023.
Responsibilities and ba$1$ of report
As the chgritable company's trustees {and abo its director8 forthe purposes of comp8ny lawl you are re8ponsible
for the preporation of the accounts in a¢¢ordan¢e with the requSrements of the Companies Act 2006 llhe 2006
Act'i.
Having satisfied myselfthat the accounts ofthe charitable Company are not required to be audited under Part 16
of the 2006 Act and are eligible for the independent examinalitsn, I report in respect of my examination of the
accounts as Carried out under Section 145 of th• Charities Act 2011 I'the 2011 ACY). In carrying out my
examinatlon I have followed the Dir¢ctions glven by the Charity Commission under section 145151 Ibl ofth¢ 2011
Act.
Ind¢p¢ndÈnt èxAminee5 Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe.,
accounting records Wgfe not kept in respect of the d)ar4table Company as required by sèdon 386 ofthe
2006 Act,. or
2. the aceounts do not accord wSth those records., or
3. the accounts do not comply the a¢countlng requlrernents of $e¢Uon 396 of the 2006 Act other than
any requirement that the accounts give a Mrue and fall view, ￿1¢￿ is not a matter considered as part of
an independent examination., or
4. the accounts have not been prepaied in accordance with the methods and principles of the Statement
of Recommended Practice for accountlng and reporting by charities applicable to charities preparing
their ac¢ounls in accordance with the Financial Repor￿n9 Standard applicable in the UK and Republi¢
of Iieland IFRS 1021.
I have no con¢¢rns and have Come across no other matters in ¢onnection with the examination to vthi¢h attention
should be drawn in this report in order lo enable a proper understanding of the accounts to be reached.
Martin Hobbs Bsc ACA
FRANCIS CLARK LLP
Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
23 August 2024

The Photographic Angle
Slatement of Financial Activities Ilncorporating the Income and Expenditure Account)
Year Ended 30 November 2023
General
General
Unrestricted Unrestricted
Funds
Funds
2023
2022
Note
In¢ome from:
Charitable activities
Donations
Othei income
244,888
179,140
25,293
1,160
Total Income
248,038
204.433
Expendtture on:
Charitable activities
258,606
258,606
228,837
Total expenditur•
228,837
Net ex￿nditUr• and movwnent in funds
112,5681
124,404)
R¢Gonciliation of Funds
Funds brought forward
Fund$ Carrièd Forward
286,019
273,451
310,423
286,019
Th• not•s on pages 11 to 14 fomi part of these flnancial statem￿t8.

The Photographic Angle
Balanc8 Sheet
30 November 2023
2023
2022
No
Fixèd Asséts
Tangiblo assets
3.666
270
Current A$$ets
Debtors
Cash at bank and In hand
14,870
268,537
2B3,407
6,738
290,481
297,219
Llabllltie$
Creditors tslling due wthln one year
113,6211
111,4701
Net Current Asset$ (Llabllitiesl
269,786
285,749
Net Assèts ILiabilitie$l
273,451
266,019
General unrestricted funds
273,451
286,019
Total Funds
273,451
286,019
For the year in question, the charitsble company was entived to exemption from audit under Section 477 of the
Companies Act 2006 rel&ling tt) small companles.
The members have not required the charltable company lo obtain an audit of its 8¢¢ounts for the year in question
in accordance wth section 476 of the Act 2006.
The trusteesldireclors a¢knO¥￿edge their responsibilities for ¢omptying wrth the requirements of the Companies
Act 2006 wtth respect to accounting re¢ords and the preparation of accounts.
Those a¢¢ounts have been prepared in accordance wrth the provisions applicable to small companies subject to
the smo11 Companies, regime and in accordance with FRS102 SORP.
These ffinancial $tstements were approved by the Board and signed on its behalf on 23 August 2024.
Anthony May
Directorrrrustee
Company Registration Number.. 07063537
The notes on page$ 11 to 14 fomi part of thesè financial statements.

The Photographlc Angle
Cash Flow Statement
Year Ended 30 Nov8mber 2023
2023
2022
Note
Cash flows from operating activitiès.,
Net ¢ash provlded by {us8d in) oporatlng actlvltl¢s
116A521
158.546}
Cash flows from invèsting activiti•$:
Purchase of plant and equipment
Net ¢ash PrOv￿ed by (used inl investing a¢tivlties
16,4921
{5,4921
Change in c45h & cash equivalents tn th• year
Cash and cash equivalents at the b4inning of the year
Cash and cash equivalenls at th• •nd of th• year
121,9441
290.481
268,637
{58,5461
349,027
12
290,481
Thè notes on page$ 11 to 14 fomi part of th•s• financÉal statsments.
io

The Photographic Angle
Notes to the Financial Statements
Year Ended 30 November 2023
General informatlon
The chaiity is a Company limited by guarantee, inoorporaled in England and Wales.
The address of its registered office is..
5 and 6 Fairfax Place
DArtmouth
Devon
TQ6 9AD
Accountlng Polieios
Basis of accounting and a55es5ment of going concern
The financial statements have been prepared under the historical cost ¢onvention and are in accordance
¥Mth Aceounting and Repo￿.n9 by Charities.. Stslement ol Recommended Practice appli¢abl& lo charities
preparing their accounts in accordance with the Fin8Tr¢i81 Reporting Standard applicable in the UK and
Republi¢ of Ireland IFRS 1021 (effective January 20191- (Charities SORP {FRS 1021) and tho Companie$
Act 2006.
The ¢harity constitutes a publi¢ benefil entity as deflned by FRS 102.
Incomg
Income is recognised when the charity is legally enlitted to the irscome, il 1$ probable Ihal the income will
be received and th& amount can be quantifl¢d with reasonable a¢¢uracy.
Expendlture
Expenditure is recognised in the period to which it relates and where it is more likely than n¢)t that there is
a legal or constructive obligation committsng the charity to pay out re80urces and the amount of the
obligab'on can be measured ¥￿th reasonable c8rtalnty.
Flnancial instrument$
The charity only has financial assets and liabilites of a kind that qualify as basic financial instruments.
Ba¥1¢ financial instruments are initia15y Tecognised at transaction value and subsequenlly measured at their
$ettlement value.
Ftxed assets
All fixed assets are ini118lly recorded al cost.
Deweciation is Calculated so as to write off the cost of an asset, less its estimated resldual value, over the
usefvl econom1¢ Ilfe of that asset as follows..
Equipment- over 3 years $traight line.
Debtors
Trade and other debtors are recognised at the 88tdemenl amount after any trade discDunt offered.
Prepayments are valued at the amount prepaid net of any trade discounts dLTre.
11

The Photographic Angle
Notes to the FinancAal Statements
Year Ended 30 Novemb8r 2023
Cash at bank and in hand
Cash at bank and in hand includes cash and short teTrn highly Ilquid Inve$tments wth a Short maturity of
three months or less.
Liabilities and provision$
Liabilities are recognised when theye 5$ an obligation at the balancè sheet date as 8 result of 8 P8$t event,
(É is probable that a transfer of economic benef51 wll be required in setdement. and the amount of the
setdemenl Can be ÈsJmated reliably. Liabilities are recognlsed at the amount that the charity anticipates it
11 pay to seltle tt7e debt or the amount it has received as advanced payments foi the goods or services it
must provide.
Operating lease agreements
Rentals applicable to operating leases where 8ubslanllally all of thé beneffls and ilsks of ownership remaln
with the lessor are Charged against profits on a slraighl line basis over the period ol the lease.
Expenditure
2023
2022
Charitable a¢tivities'.
Exhibltlon costs
Staff rc)sts
Establishment CQ8ts
Other costs
Governance costs.. a¢¢ounlancy fees and bad debts
97,731
68.112
70,834
16,871
6,058
90,080
62,192
51,405
15,192
9,968
258,606
228,837
Included in expenditure on chaTitable activitles is an amount 01 £3,686 {2022 - £3,666) paid to the Royal
Pholographl¢ Society in respect of bursaries.
Induded in govemance costs is £nil12022'. £3,282), being the WTite off of an irrgeoverable debtor.
Net In¢ome and movemenl in fvnds
Thls is stated after charging..
2023
2022
Depreciation
Operating lease renlals
Independent examination fee8
2,097
19,464
4,250
506
21.197
5.000
12

The Photographlc Angle
Notes lo the Financial Statements
Year Ended 30 November 2023
Staff Costs and Ernolument5
Tolal staff costs were as follows:
2023
2022
Wages 8nd salaries
Social ye¢urity costs
Pen8ion costs
65.855
518
1,739
68.112
57,352
2,711
2,129
62,192
Particulars of employees:
The average number of employees during the year was a$ followB:
2023
No
2022
Number of administrative staff
Number of management staff
None of these employees was ￿ll-tiMe12022 - none),
No employee received remuneratlon of more than £60.000 duilng the year (2022- none).
The total remuneration of key management personnel during the year was £49,46812022- £41,770).
None ofthe tnjstees have been paid any rernuneration or received any other benefits from an employment
with thè charity and no expenses have been reimbursed to trustees.
Related party tran5a¢tions
There were no relatsd party transactions during the yeai.
Tangiblo Fixed A$s•ts
Equlpmqnl
Cost
At 1 December 2022
Additions
Disp¢)sal8
At30 No¥embèr2023
60,226
5,492
148,4801
17,240
D•pr•eiation
At 1 December 2022
Charge for the year
Ellminated on disposal
At 30 November 2023
59,958
2,097
148,4801
13,675
Net Book Value
At 30 November 2023
3.866
At 30 November 2022
270
13

The Photographic Angle
Notes to the Finanoal Statements
Year Ended 30 November 2023
Debto
2023
2022
Other debtors
Prepayments
9,985
4,886
14,870
2,45
4,282
6,738
Creditors: AmoLsnts falling due wthin one year
2023
2022
Tr8de crèditors
PAYE ond social 8eourity
Other eredrtois
A¢¢rual$ and deferred Incomè
6,179
804
643
5.99S
7,711
15561
644
3.671
13,621
11,470
10. Financial commitments
The total amount of financial commitments not included in the balance sheet is £10,03112022 £9,859) in
respect of operotin9 leases.
11. Re¢on¢lliation of net iricome to net cash flow from operating activitRs
2023
2022
Net lexpendittiyel l income for the year
Depreciation Charges
Ilncreasel decrease in debtors
Increase Idecreasel in creditors
Net cash provpjed by op8rating activitie5
112.568)
2,097
18.1321
2,161
116,452)
124,4041
506
107
134,7551
158,546)
12. Analys15 of cash and cash equivalents
2023
2022
Cagh 8t bank and in hand
268.S37
290,481
14

The Photographic Angle
Detailed Statement of Financial Activiti@s
Year Ended 30 November 2023
2023
2022
In￿me
In¢ome from charitable a¢tivitie$
Donab'on$
Bank interest receThied
244.888
179,140
25,293
1,150
246,038
204,433
Expenditure
Exhibition costs
97,731
90,080
Staff co$ts'.
Wages and salaries
Employers NIC
Staff pension
66,373
57,352
2,711
2,129
62,192
1,739
68,112
Establishment costs..
Rent
Light and heat
Repairs and maintènance
Business rate5
Insurance
19,464
404
5.626
39,169
4,074
88,737
21,197
1,742
4,998
19,271
4,197
51,405
Other costs-.
Professional lagal and consufiancy lees
Office expenses - telephone
Depreciaton
Advertislng
Travel and subsistence
Charitable expenditure
Mi$¢ellaneou$ expen$&$
Office ¢osts
Printing and stationery
Internet costs
159
3,951
2,097
sos
19
3.666
2,770
325
693
3,883
17,968
230
3,705
508
222
14
3,666
2,578
350
654
3.279
15.204
Governance costs..
A¢¢ountan¢y fees
Bad debts written off
6,058
6.686
3,282
6,058
9,988
Total Expendituro
258,606
228,837
Nel expendlture for thè yèar
{12.5681
124,4041
This page does not form part of the ¥tatutory financial statements vthich are the subject of the Independent
examiner's report on page 7.
16