2022-02-28-accounts

Trustees’ Annual Report for the period

From 1 March 2021 Period start date To 28 February 2022 Period end date Charity name: The Calder Theatre Bookshop Ltd Charity registration number: 1142423

Objectives and Activities

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SORP reference
Summary of the purposes of Para 1.17 To advance the education for the public
the charity as set out in its benefit, in particular for the benefit of young
governing document people, by the promotion of the arts in
particular but not exclusively the dramatic
arts, theatre and the performing arts.
Summary of the main Para 1.17 and Our activities include workshops on
1.19
activities in relation to those Theatre of The Oppressed open to local
purposes for the public members of the neighbourhood at reduced
benefit, in particular, the rates or free.
activities, projects or
services identified in the Film studies training and acting for prison
accounts. ex offenders including a screening of their
work.
One to one training on theatre in general
and Shakespeare in particular for
vulnerable adults
Free weekly screenings on films about
social issues followed by Q&A and
discussions
All theatre productions are run on a
cooperative basis employing ex offenders
as writers or actors and young, emerging
actors working with professional theatre
practitioners
We offer rehearsal space at cut price rates
for start up theatre companies
Statement confirming Para 1.18 We the Directors have regarded the
whether the trustees have guidance issued by the Charity
had regard to the guidance Commission on public benefit.
issued by the Charity
Commission on public
benefit
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Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

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SORP reference
Summary of the main Para 1.20 Due to COVID-19 the activities of the charity
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SORP reference	SORP reference	SORP reference
Summary of the main	Para 1.20	Due to COVID-19 the activities of the charity
achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.		were very limited. We completed a works related to government grants and Arts Council grants. This enabled us to improve all aspects of the bookshop, theatre and rehearsal space. We reopened the theatre space and put on two productions The Critic and Verde, Agua y Luna. We have continued to run our free weekly cinema nights, over the course of which we screen several series of films by different directors. We continue to offer budget-priced rehearsal space (including use of a beautiful piano) which has increased in popularity over the past year and is used mostly by local theatre companies and drama teachers. We continue to sell second-hand plays and books on theatre, politics, philosophy and fiction for an average of threepounds each.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The financial position is delicate. We have received government and Arts Council grants which have helped.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Should we hold any reserves we intend to use the funds in a way that would make access to our charity’s facilities easier i.e. cheaper for our target beneficiaries.
Amount of reserves held	Para 1.22	£1,000
Reasons for holding zero reserves	Para 1.22	n/a
Details of fund materially in deficit	Para 1.24	None
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	None

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Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including Para 1.47
any fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the principal Para 1.46
risks facing the charity
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The charity’s principal sources of funds (including any fundraising)	Para 1.47
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:		n/a
Type of governing document (trust deed, royal charter)	Para 1.25	Articles of Association
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Ltd by Guarantors
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	n/a

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

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Charity name The Calder Theatre Bookshop Ltd
Other name the charity uses
Registered charity number 1142423
Charity’s principal address 51 The Cut
London
SE1 8LF
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Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Richard Newman Director
2 Luis Gayol Director
3 Sergio Amigo Director
4 Daniel Kelly Director
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	n/a
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	n/a
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	n/a

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	RICHARD MARK NEWMAN
	DIRECTOR
	24/03/2023
	24/03/2023

Company registration number 07512632 (England and Wales)

THE CALDER THEATRE BOOKSHOP LTD

COMPANY LIMITED BY GUARANTEE

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

THE CALDER THEATRE BOOKSHOP LTD COMPANY LIMITED BY GUARANTEE COMPANY INFORMATION

Directors	R M Newman
	D Kelly
	S Amigo
	L G Salice
Company number	07512632
Registered office	1 Park Road
	Hampton Wick
	Kingston Upon Thames
	Surrey
	KT1 4AS
Accountants	David Howard
	1 Park Road
	Hampton Wick
	Kingston Upon Thames
	KT1 4AS

THE CALDER THEATRE BOOKSHOP LTD COMPANY LIMITED BY GUARANTEE CONTENTS

	Page
Accountants' report	1
Profit and loss account	2
Balance sheet and notes to the financial statements	3 - 4

THE CALDER THEATRE BOOKSHOP LTD COMPANY LIMITED BY GUARANTEE ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE CALDER THEATRE BOOKSHOP LTD FOR THE YEAR ENDED 28 FEBRUARY 2022

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Calder Theatre Bookshop Ltd for the year ended 28 February 2022 set out on pages 2 to 4 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/ regulation

This report is made solely to the board of directors of The Calder Theatre Bookshop Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Calder Theatre Bookshop Ltd and state those matters that we have agreed to state to the board of directors of The Calder Theatre Bookshop Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Calder Theatre Bookshop Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that The Calder Theatre Bookshop Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Calder Theatre Bookshop Ltd. You consider that The Calder Theatre Bookshop Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Calder Theatre Bookshop Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

David Howard

.........................

Chartered Accountants

1 Park Road Hampton Wick Kingston Upon Thames KT1 4AS

• 1 -

THE CALDER THEATRE BOOKSHOP LTD COMPANY LIMITED BY GUARANTEE PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2022

	2022	2021
	£	£
Turnover	63,175	24,872
Other income	9,660	92,077
Cost of raw materials and consumables	(17,895)	(8,406)
Staff costs	(22,835)	(25,198)
Depreciation and other amounts written off assets	(4,500)	-
Other charges	(54,784)	(35,805)
Tax	7,729	(9,033)
(Loss)/profit	(19,450)	38,507

• 2 -

THE CALDER THEATRE BOOKSHOP LTD COMPANY LIMITED BY GUARANTEE BALANCE SHEET

AS AT 28 FEBRUARY 2022

	2022			2021
	£	£		£	£
Fixed assets		13,502			1
Current assets	50,582			92,913
Creditors: amounts falling due within one year	(11,513)		(17,106)
Net current assets		39,069			75,807
Total assets less current liabilities		52,571			75,808
Creditors: amounts falling due after more than one year	(28,813)			(32,600)
Net assets		23,758			43,208
Capital and reserves		23,758			43,208

Notes to the financial statements

1 Employees

The average number of persons, including directors, employed by the company during the year was as follows:

follows:
	2022	2021
	Number	Number
Employees	4	5

The Calder Theatre Bookshop Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1 Park Road, Hampton Wick, Kingston Upon Thames, Surrey, KT1 4AS.

For the year ended 28 February 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

• 3 -

THE CALDER THEATRE BOOKSHOP LTD COMPANY LIMITED BY GUARANTEE BALANCE SHEET (CONTINUED)

AS AT 28 FEBRUARY 2022

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on ......................... and are signed on its behalf by:

.............................. R M Newman Director

Company Registration Number 07512632

• 4 -

THE CALDER THEATRE BOOKSHOP LTD

TANGIBLE ASSETS

FOR THE YEAR ENDED 28 FEBRUARY 2022

Description	2022	2021
	£	£
Land and buildings Leasehold	1	1
Fixtures, fittings & equipment	13,501	-
	13,502	1

THE CALDER THEATRE BOOKSHOP LTD

DEBTORS DUE WITHIN 1 YEAR

FOR THE YEAR ENDED 28 FEBRUARY 2022

Description	2022	2021
	£	£
Corporation tax recoverable	7,729	-
Other debtors	3,000	3,000
	10,729	3,000

THE CALDER THEATRE BOOKSHOP LTD

CREDITORS DUE WITHIN 1 YEAR

FOR THE YEAR ENDED 28 FEBRUARY 2022

Description	2022	2021
	£	£
Bank Loans and overdrafts	11	-
Trade creditors	3,809	5,224
Taxation and social security	6,428	9,672
Other creditors	-	980
Accruals and deferred income	1,265	1,230
	11,513	17,106

THE CALDER THEATRE BOOKSHOP LTD

CAPITAL AND RESERVES

FOR THE YEAR ENDED 28 FEBRUARY 2022

Profit and Loss Account	Profit and Loss Account			2022		2021
				£		£
Balance at the beginning of the year				43,208		4,701
(Loss)/Profit for the year			(19,450)			38,507
Balance at the end of the year				23,758		43,208
Capital and Reserves				2022		2021
				£		£
Profit and loss reserves				23,758		43,208
				23,758		43,208

THE CALDER THEATRE BOOKSHOP LTD COMPANY LIMITED BY GUARANTEE DETAILED TRADING AND PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2022

		2022		2021
	£	£	£	£
Turnover
Sales of goods		63,175		24,872
Cost of sales
Opening stock of finished goods	9,712		4,212
Finished goods purchases	16,933		13,906
Closing stock of finished goods	(8,750)		(9,712)
		(17,895)		(8,406)
Gross profit	71.67%	45,280	66.20%	16,466
Other operating income
Grants		9,660		92,074
Administrative expenses		(81,790)		(61,003)
Operating (loss)/profit		(26,850)		47,537
Investment revenues
Other interest received	-		3
		-		3
Interest payable and similar expenses
Other interest payable	246		-
Interest on overdue taxation	83		-
		(329)		-
(Loss)/profit before taxation	43.02%	(27,179)	191.14%	47,540
Tax on Profit		7,729		(9,033)
(Loss)/profit for the year (per accounts)		(19,450)		38,507
(Loss)/profit for the year (after dividends)		(19,450)		38,507

THE CALDER THEATRE BOOKSHOP LTD COMPANY LIMITED BY GUARANTEE SCHEDULE OF ADMINISTRATIVE EXPENSES

FOR THE YEAR ENDED 28 FEBRUARY 2022

	2022	2021
	£	£
Administrative expenses
Wages and salaries	10,601	11,068
Social security costs	336	-
Staff pension costs defined contribution	138	-
Directors' remuneration	11,760	14,130
Rent	32,000	28,000
Rates	908	(1,756)
Cleaning	206	-
Power, light and heat	75	620
Repairs and maintenance	8,036	1,324
Insurance	954	758
Computer running costs	1,241	2,915
Hire of equipment	338	304
Travelling expenses	13	47
Legal and professional fees	1,830	-
Accountancy	2,048	1,762
Bank charges	241	185
Credit card charges	844	243
Printing and stationery	70	137
Advertising	4,803	625
Sundry expenses	848	641
Depreciation	4,500	-
	81,790	61,003

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner s Report Report to the trusteesl members of THÉ L(AA fT On accounts for the year ended Charlty no {If any) OL 11¥24lS Set out on pages I report to the trustees on my examination of the ao>Junts of the above charrty (Ihe Tru￿) fLY the year ended R•sponslbllltles arKI As the charity trustees of the Trust. you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charitiès Act 20111lhe W). I rewt in respe( of my examinalion of the Tnjsfs accounts cwyied out under se<on 145 of the 2011 Act arKI in carying out my examination, I have folluwed the applicable Directions given by the Charty Commission under secon 145(5)(b) of the Act. I have compled my examination. I confimi that material matters have come to my attention (other than that dk8closed below ￿ in connection with the examination vthich gives me caus6 to believe that in, any matsrial Independent examinorfs statenwnt accountiry rec¢xds not kept in acc￿￿ with section 130 of the Ad or I have no corKems and have come across no other matters in connedion with the examination to attention shoukl be drawn in order to enable a proper uThlerstaTrJing of the accourts to be reaCtr￿d. . debte Ihe in the b￿etS rfth&y not awy. Slgned: Is Nam•: Relwant profes8lonal quaiification(s) or body (11 any): PtoA Address: llLLieL IER O¢tobor 2018

Sectioii B Disclosurc Only complete rf examiner newjs to h￿￿lIght matters of concem (see CC32, Independent examination af charity accourts: direttsons aTrJ guthnce for examiners). Glve hern brlel detalls of any Items that thè examlnor wl•h•8 to dlsclose. In carrying out my examination I noted some small discrepancies between the accountlng records and financial statements. These discrepancies resulted in a difference in the profit reported by the charity and the accounting records of £1.930 in the 2020121 financial year and £1, 14 in the 202V22 financial year, amounting to a net drfference of £416 tr¥YeT the two years. which represents 0.5% of turnover for hat two-year period. In response you, the trustees, pointed out that the charity had recently moved from using desktop accounting software to online accounting software and the discrepancies had arisen as part of thi5 process. You confirmed that this would be o)rrected as soon as possible such that the accounting records would then accord with the financial statements. IER October 2018