2020-12-31-accounts

HASTINGS ARTS FORUM LIMITED (A company limited by guarantee)

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

Company number 7540627

Charity number 1142575

20 Marine Court

St Leonards on Sea East Sussex TN38 0DX

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HASTINGS ARTS FORUM LIMITED

(A company limited by guarantee) Company number 7540627 Charity number 1142575

Report of the trustees for the year ending 31 December 2020

Chair’s report

2020 was an unprecedented and challenging year, dominated by Covid and the consequent restrictions. Our fully booked calendar of exhibitions was first interrupted by the national lockdown which started in March. Reopening, in a smaller space, at the end of June, we had a series of successful, varied and enterprising shows until a further lockdown curtailed activities in November. In December we were able to bring the year to a close with our traditional Christmas Show. Despite the uncertainties and limited opening, the exhibitions maintained a high level of professionalism and were well received. Artwork displayed in the gallery windows gave us a continuing presence even when the doors could not be open.

We were glad to receive grants and support from both central government and Hastings Borough Council to help us through the months when we were closed: without this we would be in a very different place. Thanks to John Barker who masterminded the application for this assistance.

To strengthen the team and working to keep the organisation on course, we have welcomed to the board two new Trustees, Lesley Barker and Ray McChrystal. Their skills and contribution are very much i t d

In the autumn a record number of members applied to take part in our lockdown-themed exhibition, reflecting the wide and varied effect that these times have had on artists’ creative work. Not all could be accommodated but an excellent exhibition was curated by Lesley Barker, Chair of the Exhibitions Team, and Martin Bradshaw, Gallery Co-Ordinator, both of whom I would like to thank wholeheartedly for their ongoing hard work and support. Their efforts in maintaining the programme in the face of reduced exhibition space as well as enforced and ever-changing rescheduling have been completely invaluable.

A big thank you to all the teams of volunteers that work hard to keep up the standard of the gallery: to the Exhibitions Team, putting the calendar together; to the Hanging Team, routinely turning a great diversity of submitted work into stylish shows; to the Marketing Team, led by Ian O’Leary, who keep us out there on social media, keep the exhibitions updated on the website and are now working on online art sales for the future. Ian’s photography underpins their efforts.

The Front of House volunteers have done an excellent job of maintaining their role in the gallery under rigid Covid regulations. Particular thanks to Rachel Holtom for overseeing this all-important work.

A very big thank you also to our excellent Treasurer, Clare Kinnersley, for her expertise in different areas of running HAF and for preparing the annual accounts and setting out a budget for such an unpredictable year.

Last but far from least, to our members: we are very grateful for your continuing support and engagement even though our opening evenings are on hold, leaving us without a significant part of our rationale and enjoyment. Without you we simply wouldn’t exist. Our membership fees provide a large portion of our income (so please don’t forget to renew!).

It is good to be able to report that we have been able so far to adapt to changing times and find ways to carry on in difficult circumstances. With the future of the Arts world uncertain, we have a chance to take stock and reconsider every aspect of what we do and look for creative ways to continue.

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Our purposes The purposes of the charity are to advance the education of the public principally in and activities Hastings and East Sussex in all areas of the arts but focusing mainly on the visual arts. All members of the public are eligible to join Hastings Arts Forum Limited upon payment of an annual subscription. The charity runs a gallery to exhibit members’ art work in a regularly changing series of exhibitions. The shows are promoted by newsletter, on the website, through social media and by advertisement, and are open to view by all members of the public. Accordingly, the Trustees believe the charity meets the public benefit test as set out in guidance by the Charity Commission. The charity presently has a policy that precludes the making of any grants. As stated in Note 1 to the Accounts, the value of any voluntary help received is not included in these accounts. However, the ongoing voluntary contribution to the running of the galleries is critical to the future of the Charity and is much appreciated by all involved.

Financial review As reported above, 2020 has not been a typical year. The gallery was closed for 18 weeks (end of March to end of June and November) which impacted enormously on our activities and consequently our income and expenditure. We were enormously fortunate and grateful for financial support from central government and Hastings Borough Council to a total of £12,702. Without this, our reserves would have been seriously depleted. We also closed one of our galleries so for the second half of the year operated from one gallery. This contributed to reduction in both income and expenditure.

Our total income for the year was £31,513 and expenditure was £27,565. Both these figures are significantly less than 2019 but we did finish with a surplus of £3,948.

The Charity’s policy is to maintain minimum cash expenditure for at least a three month period, pri reserves at the Balance Sheet date amounted to cover three months activities. Reserves policy and going concern	The Charity’s policy is to maintain minimum cash expenditure for at least a three month period, pri reserves at the Balance Sheet date amounted to cover three months activities. Reserves policy and going concern
St. Leonards on Sea East Sussex, TN38 0DX Charity’s principal and registered office Company number 7540627 Charity number 1142575 Reference and Administration details 20 Marine Court
Steve Sampson BFP FCA FCIE DChA Our independent examiner
Office (if any) Chair Treasurer I O'Leary Appointed 27 February 2020 Directors and trustees Dates acted if not for whole ye Trustee name The directors of the charitable company (the charity) are its trustees f trustees and officers serving during the year and since the year end w R McChrystal Appointed 26 November 2020 C Kinnersley L Barker Appointed 26 November 2020 E A Childs	ar or er
J Welsh

Reserves policy The Charity’s policy is to maintain minimum cash resources sufficient to meet outgoing and going expenditure for at least a three month period, primarily staff costs, rent, utility costs. The concern reserves at the Balance Sheet date amounted to £14,299. We believe this is enough to cover three months activities.

Our independent examiner Charity’s principal and registered office	Our independent examiner Charity’s principal and registered office	St. Leonards on Sea East Sussex, TN38 0DX Steve Sampson BFP FCA FCIE DChA 20 Marine Court
Directors and trustees
The directors of the charitable company (the charity) are its trustees for
trustees and officers serving during		the year and since the year end wer
Trustee name	Office (if any)	Dates acted if not for whole year
L Barker		Appointed 26 November 2020
E A Childs	Chair
C Kinnersley	Treasurer	Appointed 27 February 2020
R McChrystal		Appointed 26 November 2020
I O'Leary
J Welsh

The directors of the charitable company (the charity) are its trustees for the purposes of charity law. The trustees and officers serving during the year and since the year end were as follows:

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Structure, Governance and Management	Structure, Governance and Management
Governing	Memorandum and Articles of Association dated 22 February 2011.
document
Charity	Company limited by Guarantee.
constitution
Appointment of	Appointed by the members in general meeting, with casual vacancies filled by the
trustees	trustees.
Organisation	The charity is managed by the Trustee Board that meets regularly and consists of
	representatives responsible for Administration, Exhibitions, Marketing and Fundraising,
	and Web and IT. These individual groups meet regularly and co-ordinate the activities of
	the volunteers.
Related	There are no related parties or related party transactions to report. None of our trustees
parties	receive remuneration or other benefit from their work with the charity other than that
	available to any other member.
Risk	Major risks are assessed and reviewed by Trustees and reported at regular Trustee
management	meetings.
Trustees’	The charity trustees (who are also the directors of Hastings Arts Forum Limited for the
responsibilities in	purposes of company law) are responsible for preparing a trustees’ annual report and
relation to the	financial statements in accordance with applicable law and United Kingdom Accounting
financial	Standards (United Kingdom Generally Accepted Accounting Practice).
statements	Company law and the law applicable to charities in England and Wales requires the
	charity trustees to prepare financial statements for each year which give a true and fair
	view of the state of affairs of the charitable company and of the incoming resources and
	application of resources, including the income and expenditure, for that period.
	In preparing the financial statements, the trustees are required to:
	-select suitable accounting policies and then apply them consistently;
	-observe the methods and principles in the Charities SORP;
	-make judgements and estimates that are reasonable and prudent;
	-state whether applicable accounting standards have been followed, subject to any
	material departures disclosed and explained in the financial statements;
	-prepare the financial statements on the going concern basis unless it is
	inappropriate to presume that the charity will continue in business.
	The trustees are responsible for keeping proper accounting records that disclose with
	reasonable accuracy at any time the financial position of the charity and to enable them
	to ensure that the financial statements comply with the Companies Act 2006, the
	Charities Act 2011, and the provisions of the trust deed. They are also responsible for
	safeguarding the assets of the charity and hence taking reasonable steps for the
	prevention and detection of fraud and other irregularities.
Declaration
The trustees declare that they have approved the trustees’ report above
Signed on behalf of the charity’s trustees
Full names	Angela Childs
Position	Chair Trustee
Date	4 8 July 2021

HASTINGS ARTS FORUM LIMITED

HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED
(A company limited by guarantee) Company number 7540627 Charity number 114257 for the year ended 31 December 2020 Notes Unrestricted funds - general Unrestricted funds - designated Total Funds this year Total Funds prior year £ £ £ £ INCOME from: Statement of Financial Activities Including Income and Expenditure Account
Donations Charitable activities Other trading activities Insurance claim Total EXPENDITURE on: Charitable activities Other Total Net income/(expenditure) Transfers between funds Other recognised gains/(losses) Gains and losses on revaluation of fixed assets Gains and losses on investment assets Total funds brought forward Total funds carried forward Reconciliation of funds: Net movement in funds	3 4 5 6 7 9	13,700 11,144 6,669 -	- - - -	13,700 11,144 6,669 -	1,035 25,201 21,750 663
		31,513	-	31,513	48,649
		26,907 658	- -	26,907 658	37,572 823
		27,565	-	27,565	38,395
		3,948	-	3,948	10,254
		-	-	-	-
		- -	- -	- -	- -
		3,948 9,688	- 663	3,948 10,351	10,254 97
		13,636	663	14,299	10,351
All income and expenditure derives from continuing activities. The statement of financial activities includes all gains and losses recognised in the year.

(A company limited by guarantee) Company number 7540627 Charity number 1142575

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

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HASTINGS ARTS FORUM LIMITED

HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED
	(A company limited by guarantee) Company number 7540627 Charity number 1142575 Balance Sheet
	as at 31 December 2020	Total funds this year £ -	Total funds last year £ -
	Fixed assets
	Tangible assets Total fixed assets
		-	-
		520 36,367	218 33,208
	Current assets
	Debtors Cash at bank and in hand Total current assets
		36,887	33,426
		22,588	23,075
	Liabilities
	Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Creditors: amounts falling due after one year Provisions for liabilities and charges Total Net assets
		14,299	10,351
		14,299 - -	10,351 - -
		14,299	10,351
		13,636 663	9,688 663
	The funds of the charity
		14,299	10,351
	6 Angela Childs Chair of the trustees.

HASTINGS ARTS FORUM LIMITED

(A company limited by guarantee) Company number 7540627 Charity number 1142575

Annual accounts for the year ended 31 December 2020

Notes on the accounts

1 Accounting Policies

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

1.1 Basis of preparation

The financial statements have been prepared in accordance with 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 January 2015) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2 The charity meets the definition of a public benefit entity as defined by FRS 102.

1.3 Preparation of the accounts on a going concern basis.

The trustees are of the view that the charity is a going concern.

1.4 Change in the basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.5 Income recognition policies

Recognition of	These are included in the Statement of Financial Activities (SoFA) when:
incoming	• the charity becomes entitled to the resources;
	• the trustees are sufficiently certain they will receive the resources; and
	• the monetary value can be measured reliably.
Incoming	Where incoming resources have related expenditure (as with fundraising or contract income)
resources with	the incoming resources and related expenditure are reported gross in the SoFA.
related expenditure
Grants and	Grants and donations are only included in the SoFA when the charity has unconditional
donations	entitlement to the resources.
Tax reclaims on	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
donations and gifts	which they relate.
Contractual income	This is only included in the SoFA once the related goods or services have been delivered.
and performance
related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
	amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.

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HASTINGS ARTS FORUM LIMITED

HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED
	(A company limited by guarantee) Company number 7540627 Charity number 1142575 Annual accounts for the year ended 31 December 2020 Notes on the accounts Accounting policies continued Income recognition policies continued Donated services and facilities Volunteer help Investment income Investment gains and losses Liability recognition Grants with performance conditions Grants payable without performance conditions 1.7 Assets Tangible fixed assets for use by charity Investments Stocks and work in progress Debtors Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. This is included in the accounts when receivable. 1.6 Expenditure The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. These are valued at the lower of cost or market value. Fixtures and Fittings - 20% straight line These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
	Cash at bank and in hand Creditors and provisions 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. Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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HASTINGS ARTS FORUM LIMITED

HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED
2 3	(A company limited by guarantee) Company number 7540627 Charity number 1142575 Annual accounts for the year ended 31 December 2020 Notes on the accounts 2020 2019 £ £ Legal status of the charity The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The charity is a public benefit entity. Income from donations
	Donations 998 1,035 Grants 12,702 -
4	13,700 1,035 2020 2019 Unrestricted funds Unrestricted funds £ £ Income from charitable activities The Forum benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with accounting standards, the economic contribution of general volunteers is not measured in the accounts. The above grant income relates to COVID-19 support received from both the local authority and central government.
	Gallery Hire Workshops Membership subscriptions Total income from charitable activities Gift Aid	5,648 8,713 769 1,041 4,727 14,727 - 720
		11,144 25,201
5	Income earned from other activities	2020 2019 £ £
	Commission on sales of cards Other Income Commission on sales of work	5,585 14,546 363 506 721 6,698
		6,669 21,750
**6 **	Other activities Insurance claim	2020 2019
		£ £ - 663
	Following an insurance claim arising from the theft from the gallery of a laptop and till, the trustees have decided to keep the proceeds as designated funds for any future capital expenditure on equipment.

Following an insurance claim arising from the theft from the gallery of a laptop and till, the trustees have decided to keep the proceeds as designated funds for any future capital expenditure on equipment.

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HASTINGS ARTS FORUM LIMITED

(A company limited by guarantee) Company number 7540627 Charity number 1142575

Annual accounts for the year ended 31 December 2020

Notes to the accounts

7 Expenditure on charitable activities

7	Notes to the accounts Expenditure on charitable activities
		Members	Exhibitions +		Total	Basis of allocation
		services	Activities
		£	£		£
	Rates	-	75		75	Direct cost
	Rent & service charges	-	10,210		10,210	Direct cost
	Water	-	100		100	Direct cost
	Electricity	-	739		739	Direct cost
	Telephone & Wifi	-	992		992	Direct cost
	Maintenance & Moving Costs	-	3,922		3,922	Direct cost
	Insurance	-	354		354	Direct cost
	Stock Costs		497		497	Direct cost
	Publicity and printing	-	972		972	Direct cost
	Open evenings	45	136		181	Shared 25/75
	Technology support	233	233		466	Shared equally
	Staff	1,885	5,655		7,540	Shared 25/75
	Volunteers		58		58	Direct cost
	Office administration	100	301		401	Shared 25/75
	Exhibition and Workshop expenses	-	-		-	Direct cost
	Depreciation Fixtures/Fittings	-	-		-	Shared 25/75
	Governance costs (see note 10)	200	200		400	Shared equally
	Total	2,463	24,444		26,907
8	Summary analysis of expenditure and	related income	for charitable purposes.

This table shows the costs of the two main charitable activities and the sources of income directly to support those activities.

directly to support those activities.
		Members		Exhibitions +		Total
		services		Activities
	£		£		£
Costs		(2,463)		(24,444)		(26,907)
Membership subscriptions including Gift Aid		6,417		-		6,417
Gallery Hire		-		4,727		4,727
Commission on sales of artists' work		-		5,982		5,982
Other Sales Income		-		349		349
Net cost funded from other income		3,954		(13,386)		(9,432)

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HASTINGS ARTS FORUM LIMITED

(A company limited by guarantee) Company number 7540627 Charity number 1142575

Annual accounts for the year ended 31 December 2020

Notes to the accounts

	Notes to the accounts
9	Other trading expenses	2020	2019
		£	£
	Finance charges	658	823
		658	823

10 Analysis of support costs

The charity identifies the costs of its support functions and these are apportioned separately between the two key charitable activities undertaken (see note 7) in the year. The table below shows the basis for apportionment.

Analysis for support and governance costs.

Support cost	Members Services	Exhibitions+Activities	Total	Basis of
				apportionment
	£	£	£
Governance - Independent Review	200	200	400	Shared equally
Finance	329	329	658	Shared equally
Information Technology	233	233	466	Shared equally
Staff	1,885	5,655	7,540	Shared 25/75
Total	2,647	6,417	9,064

11 Net Income for the year

Net Income for the year
	2020	2019
This is stated after charging:	£	£
Depreciation	-	-
Independent Reviewer’s fee	400	400

12 Trustees’ remuneration

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity.

Trustee’s expenses	2020	2019
	£	£
Number of trustees who were paid expenses	-	-
Nature of the expenses	n/a	n/a
Total amount paid	-	-

13 Trustee’s expenses

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HASTINGS ARTS FORUM LIMITED

(A company limited by guarantee) Company number 7540627 Charity number 1142575

Annual accounts for the year ended 31 December 2020

Notes to the accounts

14 Staff costs and numbers

Staff costs and numbers
Staff costs were as follows:	2020	2019
Wages and salaries	£7,540	£7,750
Social security costs	-	£73
Employer’s contributions were made to a defined contribution	-	-
pension scheme.
The average monthly number of
employees during the year was as	No.	No.
follows:
Administration	1	1
There are no employees who received employee benefits of more than £60,000.

15 Operating Lease commitments

The charity does not have any future minimum lease payments under non-cancellable operating leases	The charity does not have any future minimum lease payments under non-cancellable operating leases	The charity does not have any future minimum lease payments under non-cancellable operating leases
but does hold 2 informal tenancy agreements in respect of the	galleries.
	2020	2019
Future rent and service charge payments due within one year	£7,500	£13,740

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HASTINGS ARTS FORUM LIMITED

HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED	HASTINGS ARTS FORUM LIMITED
16	(A company limited by guarantee) Company number 7540627 Charity number 1142575 Annual accounts for the year ended 31 December 2020 Notes to the accounts Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Payments on account and assets under Total £ £ £ £ £ £ Tangible fixed assets 16.1 Cost or valuation
		Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under £	Total £
	Balance brought forward	-	-	-	6,074	-	6,074
	Additions Revaluations Disposals Transfers	-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
	Balance carried forward - - - 6,074 - 6,074 Basis Straight Line Rate 20% 16.2 Accumulated depreciation and impairmentprovisions	-	-	-	6,074	-	6,074
	Balance brought forward Depreciation charge for year Impairment provisions Revaluations Disposals Transfers Balance carried forward Brought forward Carried forward 16.3 Net book value	-	-	-	6,074	-	6,074
		-	-	-	-	-	-
		-	-	-		-	-
		-	-	-		-	-
		-	-	-		-	-
		-	-	-		-	-
		-	-	-	6,074	-	6,074
		-	-	-	-	-	-
		-	-	-	-	-	-
	16.4 Revaluation No assets have been revalued.

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HASTINGS ARTS FORUM LIMITED

(A company limited by guarantee) Company number 7540627 Charity number 1142575

Annual accounts for the year ended 31 December 2020 Notes to the accounts

17 Debtors

Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	520	218	-	-
	520	218	-	-

18 Creditors: amounts falling due with one year

Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors and accruals Deferred income Taxation and social security costs Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	14,445	14,157	-	-
	8,143	8,918	-	-
	-	-	-	-
	22,588	23,075	-	-

19 Deferred Income

Deferred income comprises deposits received in respect of Gallery Hire for 2021 and the prepaid proportion of members’ subscriptions.

20 Transactions with related parties.

There are no transactions with related parties.

21 Security over assets

No charge or other security exists over any assets of the charity.

22 Corporation Taxation

The charity is exempt from tax on income and gains falling within 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

23 Additional disclosure

On 1 January 2012, the assets and liabilities of Hastings Arts Forum, an unincorporated members association, were transferred to Hastings Arts Forum Limited, which then commenced trading as a registered charity.

24 Independent Examination

These accounts are subject to Independent Examination and fees of £400 are payable. No other fees for assurance, tax advisory or other financial services are payable to the Independent Reviewer.

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HASTINGS ARTS FORUM LIMITED

HASTINGS ARTS FORUM LIMITED

HASTINGS ARTS FORUM LIMITED

(A company limited by guarantee) Company number 7540627 Charity number 1142575 Responsibilities and basis of report Independent examiner's report Date Name Address Independent Examiner’s Report to the Trustees of Hastings Arts Forum Limited I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2020, which are set out on pages 5 to 14. As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act”). Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the “2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. I have completed my examination. I confirm that no matter has come to my attention in connection with the examination giving me cause to believe: (1) accounting records were not kept in respect of the company as required by section 386 of the Companies Act 2006; or (2) the accounts do not accord with those accounting records; or (3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination; or (4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for the accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. Ashdown Hurrey Auditors Limited 15 July 2021 20 Havelock Rd, Hastings TN34 1BP I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Steve Sampson BFP FCA FCIE DChA

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