2023-07-31-accounts - Passion Trust

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REGISTERED COMPANY NUMBER: 07330034 (England and Wales) REGISTERED CHARITY NUMBER: 1141493

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] JULY 2023 FOR PASSION TRUST

Jackie Bonella BSc. ACA Chartered Accountant Avonlea Bush Lane Send Surrey GU23 7HP

PASSION TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] JULY 2023

	Page
Trustees Annual Report	2 to 4
Company Information	5
Independent Examiner’s Report	6
Statement of Financial Activities	7
Balance Sheet	8 to 9
Notes to the Financial Statements	10 to 11
Detailed Statement of Financial Activities	12

Passion Trust Annual Report

The Trustees present their report and accounts for the year ending 31 July 2023. The accounts have been prepared in accordance with the accounting policies that comply with the charity’s memorandum and articles of association. They have also been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (published on 16/07/14) and the Companies Act (2006).

Objectives and activities

The Passion Trust promotes the arts and education through free productions of the Easter Passion story and related artistic events in local communities around the UK. As a Christian charity we explore and support best ways of performing the Easter story, working with people of all faiths or none through educative and non-confrontational live performances. Free Passion Plays offer an experience of the Easter story while creating opportunities to understand and explore the central event of the Christian faith. The Passion Trust maintains an online presence which provides resources free of charge and helps promote Passion Plays by providing free back up, PR, financial support and 24/7 advice, workshops, and conferences.

Structure, governance and management

The charity was registered with the Charity Commission in 2010 and entered on the Register of Charities in 2011 with registration number 1141493. The charity is governed by its memorandum and articles of association dated 8 October 2010. The trustees are:

Alex Stewart-Clark
Suzanne Lofthus

James Burke-Dunsmore

None of the Trustees have any beneficial interest in the company. Trustees comply with the duty imposed upon them by Section 4 of the Charities Act 2006/2011 to have due regard to guidance published by the Charity Commission including the guidance issued in respect of public benefit. Trustees meet to manage the charity’s affairs and delegate most of the work to administrative staff and volunteers. Trustees review the operational and business risks faced by the charity and confirm that they have established systems to mitigate risks.

Vision, mission and values

Our vision is to see a Passion Play in every town and city across the UK, with an increase in both the number and quality of these performances across the UK. Our key focus is to transform the way Easter is experienced through free, live performances and we value Bible-based explorations of the Easter story that grow organically from local churches and communities. The Passion Trust focuses on three main areas of operation:

Art: Inspiring community theatre in the public square. 2. Education: Teaching the story of Jesus through live, immersive theatre. 3. Funding: 100% of funding goes directly to Passion Plays.

Activities

Challenges from the legacy of Covid and the current economic climate has had an impact with decreased confidence and increased costs. However, Passion Plays continue to inspire talented and dedicated arts professionals and volunteers who work together to create compelling performances across the UK.

Easter 2023 saw more professional theatre companies putting on Passion Plays than ever before. Saltmine Theatre Company worked with a large community cast in Stafford, Manna Theatre Company in Leek, Cutting Edge Theatre Company in Edinburgh, and Oddments Theatre Company took a touring production all over the UK and into prisons.

This year Passion Plays were featured on Songs of Praise , in the Church Times , and in local and national newspapers including Scottish Field and the Irish Times . Our trustees have also been very active giving radio interviews with UCB and Premier radio, as well as Heart of the Matter and Small Voice podcasts. More and more people are contacting us to find out how to put on a Passion Play in their local community in the future.

We provided specific support and funding to Passion Plays in Cheshire, Edinburgh, Leek, Liverpool Cathedral, Nottingham, Stafford, and Worcester. Of the Passion Plays that received funding, over 10,000 people watched a live performance of the Easter story in key locations in their town or city. A further 26,000 watched the performances as they were streamed live or uploaded to social media sites.

Passion Plays promote freedom of belief within faith communities that contribute to significant change and transformation. They are evidence of the impact faith communities can have on society, as is shown in Colin Bloom’s report Does Government ‘do’ God?: An independent review into how government engages with faith (2023). Bloom notes, a ‘powerful unifying force which invigorates society and pushes individuals towards a more cohesive community, characterised by hope, constructive endeavours and a positive vision for the future,’ p.34.

We have also found that when churches come together around the common ground (Jesus’ life, death and resurrection) rather than different traditions, it provides a powerful opportunity for people to invest in their community through service and generosity.

With so many new Passion Plays starting up and existing Passion Plays getting bigger, there is a vast amount of creativity and innovation from the more experienced and professional groups that can ensure long term impact and change the structures of other local communities around the UK. Our aim is to investigate and disseminate the insights and experience of expert Passion Plays such as those led by professional and/or Christian theatre companies.

Passion Plays become a vital and exciting space for volunteers to give to their local community and gain new friends, support and skills. Last Easter, more than 500 volunteers gave freely of their time and energy and invested many valuable man hours in bringing the Easter story to life. Some gave of their expertise, others helped train and mentor younger volunteers, and all learned new skills as they worked together.

As a conservative estimate, a typical volunteer gave on average a total of 5 hours a week for 16 weeks during the period of rehearsal and performance (some of course gave much more and some a bit less). This resulted in over 34,000 man-hours and, given the minimum wage, amounted to over £300,000 worth of hours. Without their dedication and commitment, the Easter performances would not have had such an impact or reached such large audiences.

As a result of funding and support, individual Passion Plays are able to match the funding with support from local churches, individual donations, gifts-in-kind from local businesses/donors and funding from other trusts and funds. Thus, the money invested is multiplied many times over by the time the Passion Plays are performed.

Public benefit

The Trustees have considered the Charity Commission’s general guidance on public benefit and on the advancement of religion when considering the charities aims and objectives so that all people across the UK can have access to live experiences of the Easter story in their local community. Each town and city that has a free Passion Play during Easter Holy Week brings crowds of people to watch, which increases footfall and spending in local businesses. Local city councils are very supportive of the free performances as it adds to the cultural and educational events in their calendar.

We aim to support Passion Plays that are performed free of charge in city centres around the UK. In addition, all our resources online are free of charge and our trustees offer pro bono consulting and are available to travel to meet with people who are thinking of putting on a new Passion Play to give personalised advice and support.

Online resources : We work alongside churches and Christian arts groups and intend to increase our reach through radio, media and social media presence. We also have a large range of resources and experience from other plays to ensure expertise is documented and shared https://passiontrust.org/member-resources/

Events: The Passion Trust Conference (Zoom) was held in October. Participants from all Passion Plays around the UK heard from key speakers in main session and took part in discussions in break-out rooms. Seminars and personalised meetings took place throughout the year as and when each group needed more advice and support.

Passion Trust Grants : Funds for Passion Plays were made available to the Passion Play community. The Passion Trust advertised the availability of grants of between £2,000 and £5,000 for Passion Plays on its website, via its newsletter, on local and national radio stations, and via word of mouth.

Radio and media: Trustees were interviewed over numerous radio stations and podcasts in the lead up to Easter this year, and Passion Plays were featured in local newspapers around the country.

Community investment: Every person who is involved in production and performance works in a creative team over many months and gains new skills, either developing their existing skills in new arenas or learning from people with expertise in other areas. Volunteers and young people who are mentored also gain confidence and community through their involvement.

Faith communities : We aim to promote greater unity among Christian denominations and across diverse ethnic communities.

Support of the arts : Passion Plays have been a way to support young and emerging artists exploring the relevance of Easter in the context of the Christian faith.

Charitable grant-making policy

Passion Trust makes grants to support the production and performance of Passion Plays. Grants are made by resolution of the Board of Trustees with particular emphasis on starting new Passion Plays across the UK.

Funding from donors is like water on parched land for Passion Plays. The Passion Trust aims to help with this and aims to be the first port of call for all Passion Plays to receive advice, funding and personalised advice/support for people putting on plays, as well as potential donors. The individuals and trusts who give to Passion Plays through the work of the Passion Trust know that we give extra support at every stage of the journey in addition to ensuring the funding goes to the plays with the most potential and the most need.

We are particularly aware of areas of weakness where plays need our support. In particular with professional standards – some productions are less professional and benefit from the expertise and experience of our trustees and community – and with the enormous work load – some productions are tempted to fold and need a bit more encouragement and support from us.

Financial review

The Passion Trust is fortunate to have offices and administrative functions provided pro bono by Challenge Fencing. The administrative labour is paid for by one donor. As a result, the Trust can pass on 100% of donations it receives to maximise the financial benefit to the production and performance of recipient Passion Plays. The charity continues to find ways of increasing its income through grant applications, partnerships and keeping costs down. The Passion Trust aims to refine the management of the core organisation to ensure maximum efficiency and to establish long-term partnerships that will support the key activities.

Disclosure

We, the Trustees of the charity confirm, so far as we are aware, that:

There is no relevant audit information of which the charity’s auditors are unaware; and
• We have taken all the steps that we ought to have taken as Trustees in order to make ourselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the Board of Trustees

Alex Stewart-Clark Chairman and Trustee

Dated: 14 April 2024

PASSION TRUST

COMPANY INFORMATION FOR THE YEAR ENDED 31[ST] JULY 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company Number: 07330034 (England and Wales)

Registered Charity Number: 1141493

Registered Office:

Sinclaire Cottage Portsmouth Road Ripley Surrey GU23 6EW

Trustees

A Stewart-Clark J L Burke-Dunsmore Miss S Lofthus

Independent examiner

Jackie Bonella BSc. ACA Chartered Accountant Avonlea Bush Lane Send Surrey GU23 7HP

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF PASSION TRUST

I report on the accounts for the year ended 31st July 2023 set out on pages six to eleven.

Respective responsibilities of Trustees and Examiner

The charity’s trustees (who are also directors for the purpose 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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.

Having satisfied myself that the charity is not subject to 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
to follow the procedure laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act) and
to state whether particular matters have come to my attention.

Basis of the Independent Examiner’s report

My examination was carried out in accordance with the 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 you as 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 statements below.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the 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[st] January 2015).

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jackie Bonella BSc. ACA Chartered Accountant Avonlea Bush Lane Send Surrey GU23 7HP

Date: 24 April 2024

PASSION TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] JULY 2023

		31.7.23	31.7.22
		Unrestricted	Unrestricted
		Funds	Funds
		£	£
	Notes
INCOMING RESOURCES
Income from donations	1	28,903	24,343
Donations to cover costs		24,867	19,854
Total incoming resources		53,770	43,927
RESOURCES EXPENDED
Charitable donations		28,903	24,343
Cost of generating funds		4,969	3,757
Support costs	2	19,037	16,351
Governance costs		840	840
Total resources expended		53,749	45,291
		___ __	___ __
NET INCOMING/(OUTGOING) RESOURCES		21	(1,364)
Total funds brought forward		(587)	777
		_____	__ ___
TOTAL FUNDS CARRIED FORWARD		£(566)	£(587)
		______	______

The notes on pages 10 to 11 form part of these financial statements

REGISTERED NUMBER: 0733034 PASSION TRUST

BALANCE SHEET AT 31[ST] JULY 2023

		31.7.23	31.7.22
		Unrestricted	Unrestricted
		Funds	Funds
		£	£
	Notes
CURRENT ASSETS
Debtors		-	21
Cash at bank		417	232
		___ __	_____
		417	253
CREDITORS
Amount falling due within one year	3	(983)	(840)
		_____	______
NET CURRENT ASSETS		(566)	(587)
		_____	_____
TOTAL ASSETS LESS CURRENT
LIABILITIES		(566)	(587)
		_____	______
NET ASSETS		£(566)	£(587)
		_____	_____
FUNDS
Unrestricted funds	4	(566)	(587)
		_____	______
TOTAL FUNDS		£(566)	£(587)
		_____	_____

Continued…..

The notes on pages 10 to 11 form part of these financial statements

PASSION TRUST

BALANCE SHEET - CONTINUED AT 31[ST] JULY 2023

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31[st] July 2023.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31[st] July 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Section 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The financial statements were approved by the Board of Trustees on 24 April 2024 and were signed on its behalf by:

A Stewart-Clark - Trustee

The notes on pages 10 to 11 form part of these financial statements

PASSION TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] JULY 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial Statements

The financial Statements of the Charitable Company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102)’ (effective 1[st] January 2015,’) Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is possible that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31[st] July 2023 nor for the year ended 31[st] July 2022.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31[st] July 2023 nor for the year ended 31[st] July 2022.

Details of support costs are shown on the Statement of Financial Activities on page 7.

PASSION TRUST

NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31[ST] JULY 2023

3.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.7.23		31.7.22
			£		£
	Other creditors		983		840
			£983		£840
4.	MOVEMENT IN FUNDS
			Net movement in		funds
			At 1.8.22		At 31.7.23
	Unrestricted funds
	General fund		(587)	21	(566)
	TOTAL FUNDS		£(587)	£21	£(566)
	Net movement in funds, included in the above are as follows:
		Incoming	Resources	Movement
		resources	expended		in funds
	Unrestricted funds
	General fund	53,770	(53,749)		21
		_	_ _____		_
	TOTAL FUNDS	£53,770	£(53,749)		£21

PASSION TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] JULY 2023

INCOMING RESOURCES Voluntary income from Charitable Donations Grants from Trusts Donations received from individuals OUTGOING RESOURCES Passion Trust Charitable Donations Grants & Donations made to Passion Plays Resource Information Technology for Passion Plays INCOMING RESOURCES Donations to cover cost of generating voluntary income OUTGOING RESOURCES Cost of generating voluntary income Project expenditure – office refurbishment Fundraising Administration – office salaries Sundry expenses Accountancy governance fees Net Income/(Expenditure)	31.7.23 £ 28,000 903 _ 28,903 26,426 2,477 _ 28,903 24,867 1,063 3,906 18,975 62 840 _ 24,846 _ £21 _	31.7.22 £ 6,472 17,871 _ 24,343 21,652 2,691 _ 24,343 19,584 3,082 675 16,138 213 840 _ 20,948 _ £(1,364) _

This page does not form part of the statutory financial statements