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2025-03-31-accounts

LONG EATON ART ROOM

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2025

Company Registration Number 07148936 Charity Number 1136196

DERBY COMMUNITY ACCOUNTANCY SERVICE

Babington Lodge 128 Green Lane Derby DE1 1RY

LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

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

REFERENCE AND ADMINISTRATIVE DETAILS

The board of trustees/directors Diane Dakin (Chair) Raymond Gumbley (Resigned on 12/11/2024) Ian Mitchell (Treasurer) Angela Nicholls (Appointed on 18/12/2024) Ian Slater

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 2025

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 2025

.

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 2025

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 2024 to 31 March 2025 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. A significant achievement this year was our selection to receive a free photovoltaic solar panel installation from the government Shared Prosperity Fund Community Carbon scheme, administered by Erewash Borough Council. This award is evidence of the value placed on our facility by the local community and promises a significant saving in our electricity costs in future years. Utilities make up over 25% of our operating costs.

  2. We continue to invest in renewals and improvements to our buildings. This year saw the commencement of a long-term plan to bring our electrical installation up to current standards with £6630 spent this year on the most urgent elements. We were fortunate to receive two generous individual donations towards this work, and the remainer was financed from a crowdfunding appeal and fundraising events with no impact on our reserves.

  3. 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 £1393 received in the year.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

  1. Our fabric sales of materials donated by local businesses continue to be popular and raised a total of £5640 this year.

  2. We had a large quantity of small pieces of surplus fabric offcuts which we donated free to a number of other local creative groups and schools.

  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 continued value of our facility for the local artistic community.

  4. We have continued to grow and develop our focus on the successful pre-booked workshop sessions. 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. The format suits us as an organisation and is far more efficient to run and set up. We feel that participants benefit more from this set up too and feedback has been very positive.

  5. One of our resident artists David William Sampson organised and ran a fun filled quiz bingo night with local radio host Paul Stacey.to celebrate the Art Rooms 18[th] birthday and raised funds of towards the electrical renewals.

  6. We have seen another increase in the use of subsidised room hire to artists who run their own sessions. Providing facilities for regular evening classes and day workshops in a wide range of media, including water colours, ceramics, knitting, crochet, papercrafts, card making, collage, printing, gelli printing, felting, textiles, punch needle embroidery, stepping stones, glass fusing, life drawing, stained glass, pastels, sewing and more. Regular users include the East Midland Polymer Art group and many local artists.

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

  8. In May we opened the studio spaces and the community spaces as part of Derbyshire Open Arts, a county-wide open studios event, curated by two of our artist studio holders (David William Sampson and Kim Fowler.) We provided the exhibition space for free. As a thank you, artists each donated a small piece of work for an artist’s tombola to raise funds for the Art Room. With refreshments, live music and a drumming performance the weekend was a wonderful success. We plan to work with DOA again next year.

  9. We collaborated with Erewash Community Action, the social prescribing team and Catharsis to provide a safe space to trial a short 10-week course of art therapy sessions with a hand-picked group selected by the social prescribing team to those who might most benefit from the sessions. Feedback was very positive. We hope it will be repeated should further funding become available.

  10. In November we held an Open Studios Event for our resident artists to showcase their own work in their studio spaces, alongside a Christmas Makers Market in the community spaces for visiting artists and designer makers to exhibit and sell their work. This was

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT YEAR ENDED 31 MARCH 2025 once again very successful, wilh large visitor numbers, great t"eedback and generous sales tigures r¢ported trom traders and artisis. 14. In December we worked alongside residenl artist Dal'id William Sanipson to host his hugely sucLesst"ul ieramics sho￿, under the banner "'Toasted" DaN'id Williani Sampson has expanded on ihis suLcess and no￿, holds multiple ShO￿:S both here and at Derbj. museums. We look t'orward io having7 the Toasted show relurn here in December ag)ain this year. 15. Oiher services ihat we provide for local artists both amalcur and professional inLludc kiln firing) for ceramics and retail sales ot" arts and craft materials. This year we received a donation of a lar&Je ftront-loadingy kiln from Nottingyham Trent University. This will enable us lo provide more kiln fire support to artists, gyroups, schools in the lorni ot" fully technician supported kiln tire services. 16. Takingy inlo accounl our creaiive sessions. workshops. special events and hire ol'()ur spaLes to oiher orgJanisatic)ns. we eslimate tlierL' lial'e been approximately l)018 altLndances t() our tacililics this year. thc nilijority ol" which involve aLtive partiLipalion in art or craft aLtivities. I"his is another increase on lasi years numbers and reflecls thc hard work and dedication of our slat"t"and volunteers. Rescn'es ThL rLserN'L'S poIiLy' IS Ic) aim to maiiitain a cash reserve of a mininium of 3 months iypical expenditure (Currently £5,OOO/month). IndL'pendcnt Examiner Mcirk. Newey ACMA ol" Derby Coininuniiy Acc()untanLy Service was appointLd IndcpLndeni Exainiiier for the )'ear. Small compan.I' proi'ision5 This report has bLen prepared in aLL()rdance ￿'1th ihc Special provisions for small Lompanies under pari 15 ot" Ihe Companies Aci 2006. R¢gislered office: Lcing Eaton Art Rooin 29-31 Lime Grove l.onbi Eaton Notti ng?liam. NG104LD Sig?ned on behaifot" the IrusteLS D. Dakin Trustee Approved by ihe Irustees on

LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YEAR ENDED JI MARCH 2025 I report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 9 to 16. Respective responsibilities of trustees and examiner The trustees (who are also the directors of th¢ company for the purposes of company law) are responsiblc for ihe preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to,. examine the accounts under section 145 of the 2011 Act. follow ihe procedures laid down in the general Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act. and 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 includcs a rcview 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 you as trustees ¢oncernin8 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. Independcnt examiner's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, Ihe requirements: to keep accounting records in accordance with section 386 of the Companies Aci 2006. and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Staiement of Recommended Practice: Accounting and Reporting by Charities have not been met. or To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mark Newey ACMA Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DEI IRY Date

LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations
3
Investment income
5
Grants receivable
4
Other income
6
Total incoming resources
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income (expenditure)
before transfers
Transfer between funds
Net movement in funds
Fund balances at 1 Apr
2024
Fund balances at 31
March 2025
Unrestricted
Funds
Restricted
Funds
Total Funds
Year to 31
Mar 2025
Total Funds
Year to 31
Mar 2024
£
£
£
£
2,288
5,651
7,939
2,781
679
-
679
779
1,394
50,206
51,600
2,872
60,668
1,439
62,107
55,978
65,029
57,296
122,325
62,410
1,092
-
1,092
1,275
63,215
12,070
75,285
74,933
64,307
12,070
76,377
76,208
722
45,226
45,948
(13,798)
-
-
-
-
722
45,226
45,948
(13,798)
38,606
221,774
260,380
274,178
39,328
267,000
306,328
260,380

The company had no new or discontinued activities during the year.

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 YEAR ENDED 31 MARCH 2025 2025 2024 Note 11 Fixed assets 271,235 224.520 Current assets Debtors Cash at bank and in hand Stock and work in progress 12 lJ76 35.274 1,234 994 36,81 1,234 37,884 39,039 Creditors: amounts falling due within one year 13 (2,791) (3,179) Net Current assets 35,093 35,860 Total assets less Current liabilities 306,328 260,380 Net assets 306,328 260,380 The funds of the charity: Restricted Unrestricted - general reserves 14 14 267,000 39,328 221,774 38,606 TOTAL CHARITY FUNDS 306,328 260,380 For the year ending 31 March 2025 the company was entitled to exemption from audit under S¢Clion 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities:. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; The directors acknowlcdge their responsibility for complying with the requirements of the Act with respect to accounting records and th¢ preparation of accounts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. These financial statemenls were approved by the directors and authorised for issue on and are signed on their behalf by: D. Dakin Trustee Date Company Registration Number: 07148936 The notes on pages 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 2025

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 2016. 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 for the year ended 31 March 2025 in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of the 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.

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.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

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.

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. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Creditors and provisions

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.

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.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1.12 Depreciation

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:-

Asset category Annual rate Equipment 33.3% Buildings 2%

2. Critical accounting estimates and judgements

3. Donations

Total Funds Total Funds
Unrestricted Restricted Year to 31 Year to 31
Funds Funds Mar 2025 Mar 2024
£ £ £ £
Donations and fundraising 2,288 5,651 7,939 2,781
--------------------------------- ----------------- --------------------------------- --------------------------------
2,288 5,651 7,939 2,781
================================ ================ ================================ ================================

4. Grants Receivable

Total Funds Total Funds
Unrestricted Restricted Year to 31 Year to 31
Funds Funds Mar 2025 Mar 2024
£ £ £ £
Erewash Voluntary Action - - - 250
Co-Operative Community
Fund 1,394 - 1,394 2,622
Erewash Borough Council - 50,206 50,206 -
--------------------------------- ----------------- --------------------------------- --------------------------------
1,394 50,206 51,600 2,872
================================ ================ ================================ ================================

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

5. Investment income

Investment income
Total Funds Total Funds
Year to 31 Year to 31
Mar 2025 Mar 2024
£ £
Bank interest receivable (unrestricted)
679
779
===================== ================
Other income
Year to 31 Year to 31
Mar 2025 Mar 2024
£ £
Open studio sessions 356 430
Kiln firing and other services 2,056 1,983
Workshops 4,097 5,847
Artist studio rental 31,335 29,784
Materials for studio use 1,542 1,575
Room hire 13,240 11,946
Fundraising sales 8,337 3,662
Tuck shop sales 88 126
Gift Aid 889 625
Sundry 167
-
62,107
55,978

6. Other income

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

7. Total resources expended

Rent and rates
Depreciation
Building maintenance
Utilities
Consumables
Food
Goods for resale
Publicity
Studio, equipment and repairs
Artist Fees
Professional fees
Staff wages
Insurance
Subscriptions
Total Funds
Year to 31
Mar 2025
£
455
6,753
6,726
17,205
1,315
217
1,092
280
898
23,217
585
15,528
2,061
45

76,377
Total Funds
Year to 31
Mar 2024
£
467
4,866
5,931
17,750
1,148
297
1,275
228
2,469
22,492
590
16,639
2,056
-

76,208

Expenditure on charitable activities was £75,285 (2024: £74,933) of which £12,070 was restricted (2024: £10,456).

8. Net (expenditure)/income

Net (expenditure)/income for the year is stated after charging/(crediting):

2025 2024
£ £
Independent Examiner’s Fees 530 530
Depreciation 6,753 4,866
=========================== ================================

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 advisers and the employees.

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

10. Employees

The aggregate payroll costs were:

The aggregate payroll costs were:
Year to 31 Year to 31
Mar 2025 Mar 2024
£ £
Wages and salaries 15,528 16,584
Social security costs - -
Pension costs - 55
15,528 16,639

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
2025
No
2
-

2
Year to
31 Mar
2024
No
2
-

2

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

11. Tangible Fixed assets

Cost
At 31 March 2024
Additions
At March 2025
Depreciation
At 31 March 2024
Charge for the year
At March 2025
Net book value
At 31 March 2025
At 31 March 2024
Buildings
Fixtures
Fittings &
Equipment
Artworks
Total
£
£
£
£
283,916
6,268
2,065
292,249
50,206
3,252
0
53,458
334,122
9,520
2,065
345,707
62,142
5,587
0
67,729
5,440
1,313
0
6,753
67,582
6,900
0
74,482
266,540
2,620
2,065
271,225
221,774
681
2,065
224,520

12. Debtors

2025 2024
£ £
Other Debtors 1,376 994
-------------------------------- --------------------------------
1,376 994
================================ ================================

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LONG EATON ART ROOM COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

13. Creditors: Amounts falling due within one year

2025 2024
£ £
Artist studio deposits 2,724 2,380
Trade creditors 67 799
-------------------------------- --------------------------------
2,791 3,179
================================ ================================

14. Statement of funds

Statement of funds
At
At 1 April 31March
2024 Incoming Outgoing Transfers 2025
£ £ £ £
Unrestricted reserves 38,606
65,029
(64,307) - 39,328
------------------------------------- ------------------------------------- ------------------------------------- ------------------------------------- -------------------------------------
Total unrestricted funds 38,606
65,029
(64,307) - 39,328
Buildings Fund 221,774
57,296
(12,070) - 267,000
------------------------------------- ------------------------------------- ------------------------------------- ------------------------------------- -------------------------------------
Total restricted funds 221,774
57,296
(12,070) - 267,000
------------------------------------- ------------------------------------- ------------------------------------- ------------------------------------- -------------------------------------
Total funds 260,380
122,325
(76,377) - 306,328
------------------------------------- ===================================== ==================================== ------------------------------------- -------------------------------------

15. Analysis of net assets between funds

Tangible
fixed Other
assets net assets Total
Unrestricted funds £ £ £
Unrestricted Reserves 4,695 34,633 39,328
Restricted funds
Building Project 266,540 460 267,000
-------------------------------- -------------------------------- --------------------------------
271,235 35,093 306,328

16. Related party transactions

The charity had no related party transactions that required disclosure.

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