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2024-03-31-accounts

LONG EATON ART ROOM

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS FOR 31 MARCH 2024

Company Registration Number 07148936 Charity Number 1136196

DERBY COMMUNITY ACCOUNTANCY SERVICE

Babington Lodge 128 Green Lane Derby

LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

Contents Page
Members of the board and professional advisers 1
Trustees’ annual report 2-5
Independent Examiner’s report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9-16

LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS

The board of trustees/directors Diane Dakin (Chair)) Ian Mitchell (Treasurer) Ian Slater Raymond Gumbley

Registered office 29-31 Lime Grove Long Eaton Nottingham NG10 4LD Independent Examiner Mark Newey ACMA Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DE1 1RY

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

The trustees, who are also Directors for the purposes of the Companies Act, have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 March 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Long Eaton Art Room is based at 29-31 Lime Grove, Long Eaton, which is the company’s registered office and the principal address of the charity. Long Eaton Art Room is a company limited by guarantee and not having a share capital (company registration No. 07148936) and Registered Charity (no 1136196). The Charity’s governing document is the Memorandum and Articles of Association.

Trustee selection methods

The charity elects trustees at the Annual General Meeting. When the need arises, a skills audit to determine the requirements of the trustee body is carried out. People are approached to put themselves forward for election to meet the skills required.

Risk management policy

The trustees examine the major risks that the charity faces each financial year when preparing and updating the strategic plan. The charity has developed systems to monitor and control these risks to mitigate any impact that they may have on the charity in the future.

OBJECTIVES AND ACTIVITIES

To promote for the benefit of the inhabitants of Erewash and the surrounding areas the provision of facilities, items and services to enable the public at large to engage in the creative arts and education in the arts and to do so in the interests of social welfare and with the object of improving the condition of life for the said inhabitants.

This is in accordance with the Charity’s governing document, the Memorandum and Articles of Association, incorporated on 6 February 2010.

SUMMARY OF THE MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT IN RELATION TO THESE OBJECTS

To achieve this object we will provide:

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

In delivering these facilities we aim to benefit the following sections of the public:

Workshops are priced to recover direct costs and contribute to overheads. Exhibitions are open to the public to view without charge. We work with caring and supporting organisations to obtain funding for participation by disadvantaged individuals.

The Trustees believe that in undertaking these activities they have taken due regard of the guidance on public benefit issued by the Charity Commission.

Achievements and Performance

The financial year 1 April 2023 to 31 March 2024 has been very successful in terms of our activities with increasing attendance at our own workshops and at events organised by artists who hire our facilities, but it has been a challenging year financially.

  1. We have been significantly impacted by a further increase in energy costs, with total spend on utilities up 70% on the previous year. At £17,750, utilities made up 27% of our operating expenditure. We received a small ‘cost of living’ grant of £250 from Erewash Borough Council via Erewash CVS but the majority of the additional cost has had to come from our reserves. At the end of the year we were able to negotiate new contracts for electricity and gas so we hope for a significant saving in the next financial year.

  2. We also incurred expenditure of £5930 on building repairs and improvements, but fortunately some of this was funded by generous gift aided donations.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2024

  1. We continue to benefit from the Co-Operative Community Fund who again selected us as one of the organisations from members’ expenditure at local stores, with £2621 received in the year.

  2. Our fabric sales of materials donated by local businesses continue to be popular and raised a total of £3661 this year.

  3. We maintained a high level of occupancy of our artists studios. Whenever we have a vacancy there are always multiple applicants to take up the space which demonstrates the value of our facility for the local artistic community.

  4. We have continued to grow and develop our focus on pre-booked workshop sessions. These have continued to be successful. We now run regular coffee and crafts workshops at reduced subsidised rates with a focus on creative crafts to reduce isolation and improve wellbeing. There are also monthly evening creative sessions at subsidised rates.

  5. The subsidised room hire to artists who run their own sessions has increased again over the year. Providing facilities for regular evening classes and day workshops in a wide range of media, including water colours, ceramics, knitting, papercrafts, card making, collage, printing, gelli printing, felting, textiles, punch needle embroidery, glass fusing, life drawing, stained glass, pastels, sewing and more. Regular users include the East Midland Polymer Art group and many local artists.

  6. We organised creative activity workshops for children and young people during school holidays.

  7. In May we worked with resident artist Minifi to host the Unravelled Artisan Market again. This was a busy, well organised, well promoted and well attended exhibition with a wide variety of local artists and makers having the opportunity to showcase their work.

  8. In November we held an Open Studios Event for our resident artists to showcase their own work, alongside a Christmas Craft Fair for visiting artists and designer makers to exhibit and sell their work. This was our best show to date, with large visitor numbers, great feedback and generous sales figures reported from traders and artists.

  9. In December former resident artist Minifi held a Creepy Christmas Arts Market here in the community rooms. This was a resounding success with very large numbers of visitors running over a full weekend. This reached a large number of people who had previously not visited. She has since gone on to run more of these events in other venues across the surrounding areas. We look forward to hosting more of these again here in the future too.

  10. We worked alongside resident artist David William Sampson to support him in his ceramics show under the banner “Toasted”.He is expanding on this success and intends to hold multiple shows in the future both here and at Derby Museums. We look forward to having the Toasted show return here in December this year.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 MARCH 2024 13. Other services that we provide for local artists both amateur and professional include kiln firing for ceramics and retail sales of arts and craft malerials. 14. Taking into account our creative sessions. workshops, special events and hire of our spaces to other organisations, we eslimate there haiie been approximately 8373 attendances to our facilities this year, the majority ot"which involve active participation in art or craft aciivilies. This is a staggering 50 % increase on lasi years numbers and rellects the hard work and dedication of our staff and volunieers. Reserves The reserves policy is to aim to maintain a cash reserve of a minimum of 3 months typical expenditure (currently £30001month). Independent Examiner Mark Newey ACMA of Derby Community Accountancy Service was appointed Independent Examiner for the year. SMAII company provisions This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006. Registered office: Long Eaton Art Room 29-31 Lime Grove Long Eaton Nottingham NG104LD Signed on behalf of the trustees D. Dakin Trustee Approved by the trustees on I" October 2024

LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINERS REPORT Independent Examiner's Report lo the Trustee5 of Long Eaton Art Room I report on the accounts of the company for the year ended 31 March 2024 which are set out on pages 7t0 16. Respective responsibilities of trustees and examiner The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not Tequired for this year undcr section 144 of th¢ Charities Act 2011 (Ihe Charities ALt). It is my responsibility to: examine the accounts under section 145 of the Charities Act: follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5Kb) of the Charities Act) and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examinalion was carried out in a¢cordance 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 th¢ accounts, and s¢¢king explanations from you as trustees ¢onc¢rning any such matters. The procedures undertaken do not provide all the evidenc¢ that would be required in an audit. and consequently no opinion is given as to whether the accounts present a "Irue and fair view" and lh¢ ￿pOrt is limited to thos¢ matters set out in the statement below. Independenl examiner's statement In Connection with my examination, no matter has come to my attention., Which gives m¢ reasonable cause to believe that, in any malerial respect, the r¢quir¢ments to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requircments of section 396 of the Companies Act 2006 and with th¢ methods and principles of the Statement of Recommended Practice., Accounting and Reporting by Charities hav¢ not b¢¢n met. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Mark Newey Address: tkrby Community Accountancy Service, 128 Gr¢en Lan¢, Derby, DE I I RY Date . 819 I*LI

LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2024

Total Funds Total Funds
Unrestricted Restricted Year to 31 Year to 31
Funds Funds Mar 2024 Mar 2023
Note
£
£ £ £
Income from
Donations 3 281 2,500 2,781 5,269
Investment income 5 779 - 779 444
Grants receivable 4 2,872 - 2,872 500
Other income 6 55,353
625
55,978
51,462
Total incoming resources 59,285
3,125
62,410
57,675
Expenditure on
Raising funds 1,275 - 1,275 1,247
Charitable activities 64,477
10,456
74,933
63,081
Total resources expended 7 65,752
10,456
76,208
64,328
Net incoming/(outgoing)
resources before transfers (6,467) (7,331) (13,798) (6,653)
Transfer between funds (35)
35
-
-
Net movement in funds (6,502) (7,296) (13,798) (6,653)
Funds brought forward 45,108
229,070
274,178
280,831
Funds carried forward 38,606
221,774
260,380
274,178

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 9 to 16 form part of these financial statements

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE BALANCE SHEET 31 MARCH 2024 2024 2023 Note Fixed assets Tangible assets 224.520 228.693 Current assets Debtors Cash at bank and in hand Stock and work in progress 12 994 36,811 1,234 540 51.439 1.319 39,039 53,298 Creditors: amounts falling due within one year 13 3,179 7,813 Nel current assets 35,860 45,485 Total assets less current liabilities 260J80 274,178 Net assets 260J80 274,178 Funds Restricted Unrestricted 14 14 221,774 38,606 229.070 45.108 TOTAL FUNDS 260,380 274.178 For the y¢ar ended 31 March 2024 the coinpany was enliiled to exemption from audit under section 477 of the Companies Act 2006 relaling to small companies. Direclors responsibil ilies: (i) The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. and (li) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and ihe preparation ofaccounts. These financial stalements have b¢en prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. These financial statemenls were approved and authorised for issu¢ by the Trustees on the I October 2024 and are signed on their behalf by: D. Dakin Trustee Company Registration Number: 07148936 The notes on page5 9 to 16 form part of these financial statements.

LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Company information

Long Eaton Art Room is a company limited by guarantee not having a share capital. The company’s registered office is, 29-31 Lime Grove, Long Eaton. At the end of the year there were 4 Trustees, each of whom, under the terms of the Memorandum and Articles of Association, had undertaken to contribute the sum not exceeding £1 in the event of a winding up of the company.

1.1 Accounting convention

These accounts have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in Sterling which is the functional currency of the company Monetary amounts in these financial statements to the nearest £.

The accounts have been prepared on historical cost convention apart from freehold property that is carried at market value. The principal accounting policies adopted are set out below.

These are accounts for the year ended 31 March 2024 prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2015.

1.2 Going concern

At the time of approving the accounts, the Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable Funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

1.4 Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind have been included at market value of gifts received and in assets acquired. No amounts are included in the financial statements for services donated by volunteers.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in the support of the charitable activities.

1.6 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

1.9 Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

1.11 Taxation

The charity is exempt from tax on income and gains falling with section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

1.12 Depreciation

Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a reducing balance basis as follows:-

Asset category Annual rate Equipment 33.3% Buildings 2%

2 Critical accounting estimates and judgements

3 Donations and legacies

Total Funds Total Funds
Unrestricted Restricted Year to 31 Year to 31
Funds Funds Mar 2024 Mar 2023
£ £ £ £
Donations from individuals 281
2,500
2,781
5,269
281
2,500
2,781
5,269

4 Grants Receivable

Total Funds Total Funds
Unrestricted Restricted
Year to 31
Year to 31
Funds Funds
Mar 2024
Mar 2023
£ £ £ £
Erewash Voluntary Action 250 -
250
500
Co-Operative Community Grant 2,622
-

2,622
-
2,872
-

2,872
500

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

5. Interest receivable (unrestricted)

5. Interest receivable (unrestricted)
Year to 31 Year to 31
Mar 2024 Mar 2023
£ £
Bank interest receivable 779
444
6. Other income
Year to 31 Year to 31
Mar 2024 Mar 2023
£ £
Open studio fees 430 689
Kiln firing and other services 1,983 1,523
Workshops 5,847 3,525
Artist studio rental 29,784 30,344
Materials for studio use 1,575 1,052
Other charitable services - 18
Room hire 11,946 8,040
Fundraising sales 3,662 5,701
Tuck shop sales 126 151
Gift Aid 625
419
55,978
51,462

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

7. Total resources expended

Total resources expended
Total Funds Year to 31
Mar 2024
Total Funds Year to 31
Mar 2023
£ £
Rent and rates 467 985
Depreciation 4,866 4,782
Building maintenance 5,931 3,125
Utilities 17,750
10,622
Consumables 1,148 903
Food 297 275
Goods for resale 1,275 1,247
Publicity 228 308
Studio, equipment and repairs 2,469 2,267
Artist Fees 22,492
21,840
Professional fees 590 642
Staff wages 16,639
15,216
Insurance 2,056 2,056
Subscriptions -

60
76,208

64,328
Expenditure on charitable activities was £74,933 (2023: £63,081) of which £10,456 was
restricted (2023 £7,743)
Net (expenditure)/income
Net (expenditure)/income for the year is stated after charging/(crediting):
2024 2023
£ £
Independent Examiner’s Fees 530 520
Depreciation 4,866 4,782
=========================== ================================

Expenditure on charitable activities was £74,933 (2023: £63,081) of which £10,456 was restricted (2023 £7,743)

8. Net (expenditure)/income

9. Directors and key management personnel

During the year Trustees did not receive remuneration. The key management personnel of the charity consist of the Trustees, professional advisors and the employees.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

10. Employees

The aggregate payroll costs were:

The aggregate payroll costs were:
Year to 31 Year to 31 Mar
Mar 2024 2023
£ £
Wages and salaries 16,584 15,203
Social security costs - -
Pension costs 55
13
16,639
15,216

No employee earned more than £60,000 per annum. No trustees were reimbursed for expenditure.

The average number of staff employed by the charity during the financial year amounted to:

Direct Charitable Staff
Governance
Year to
31 Mar
2024
No
2
-

2
Year to
31 Mar
2023
No
3
-

3

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

11. Tangible fixed assets

Cost
At 31 March 2023
Additions
At 31 March 2024
Depreciation
At 31 March 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
2. Debtors
Other Debtors
3. Creditors: Amounts
Artist studio deposits
Trade creditors
Total Creditors
Building
Fixtures,
fittings &
Equipment
Artworks
Total
£
£
£
£
283,916
5,575
2,065
291,556
-
693
-
693
283,916
6,268
2,065
292,249
57,616
5,247
-
62,863
4,526
340
-
4,866
62,142
5,587
-
67,729
221,774
681
2,065
224,520
226,300
328
2,065
226,993
2024
£
994

994

falling due within one year
2024
£
2,380
799
--------------------------------
3,179
--------------------------------
2023
£
540

540

2023
£
2,296
5,517
--------------------------------
7,813
--------------------------------
283,916
6,268
57,616
5,247
4,526
340
62,142
5,587
221,774
681
226,300
328
falling due within one year

12. Debtors

13. Creditors: Amounts falling due within one year

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

14. Statement of funds


Unrestricted reserves
Total unrestricted funds
Buildings
Total restricted funds
Total funds
At
1 April
2023 Incoming
Outgoing
Transfers
£
£
£
£
45,108
59,285
(65,752)
(35)




45,108
59,285
(65,752)
(35)
229,070
3,125
(10,456)
35




229,070
3,125
(10,456)
35




274,178
62,410
(76,208)
-



At
31March
2024
£
38,606

38,606
221,774

221,774

260,380

Restricted Funds

The Building fund represented the value of the building yet to be depreciated and future expenditure.

15 Analysis of net assets

Tangible
fixed assets
Other
net assets
£
£
Unrestricted funds
2,746
35,860
Restricted funds
Building Project
221,774
-


224,520
35,860

Total
£
38,606
221,774

260,684

16. Related party transactions

The charity had no related party transactions that required disclosure.

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