**Charity Registration No. 1142854** 

**Company Registration No. 7655760 (England and Wales)** 

## **THEATRE TEMOIN LTD** 

## **ANNUAL REPORT AND UNAUDITED** 

## **FINANCIAL STATEMENTS** 

**FOR THE PERIOD ENDED 31 MARCH 2024** 



## **LEGAL AND ADMINISTRATIVE INFORMATION** 

|**Trustees**|Ms J Cullingford|
|---|---|
|**_(during the period or at date of_**|Ms F Mason|
|**_approval)_**|Mr B Nleya|
||Ms J Sutherland|
|**Charity number**|1142854|
|**Company number**|7655760|
|**Principal address**|4 Firemans Square|
||Northgate Street|
||Chester|
||CH1 2JA|
|**Registered office**|4 Firemans Square|
||Northgate Street|
||Chester|
||CH1 2JA|
|**Independent examiner**|Jon Harris, ACMA,|
||CGMA|
||Suite LP61812|
||20 Wenlock Road|
||London  N1 7GU|



**Bankers** 

HSBC Plc 



## **CONTENTS** 

||**Page**||
|---|---|---|
|Trustees' report||1|
|Independent examiner's report||7|
|Statement of financial activities||8|
|Balance sheet||9|
|Notes to the financial statements||11|





## **TRUSTEES' REPORT (INCLUDING** ~~**DIRECTORS**~~ **'** ~~**REPORT) FOR THE PERIOD ENDED 31 March 2024**~~ 

The Trustees present their report and financial statements for the period ended 31 March 2024. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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 January 2019)". 

## **Structure, Governance and Management** 

## _Legal Status_ 

Theatre Témoin was formed as a company limited by guarantee under a memorandum and articles of association dated June 2, 2011. The trustees, who are also the directors for the purpose of company law, and who served during the year were: 

Jasmine Cullingford Fiona Mason Butshilo Nleya Jennifer Sutherland 

New trustees are appointed by the existing trustees; in selecting persons to be appointed, the trustees take into account the contribution that each potential trustee is able to make to the pursuit of the objects or the management of the Charity. 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. 

The day-to-day running of the charity is administered by the Executive Director (Abbie Willcox). 

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. 

## **Statement of Trustees' responsibilities** 

The Trustees, who are also the directors of the charity  for  the  purpose  of company law,  are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. 

In preparing these 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 UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

1 



- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **Objectives and activities** 

Theatre Témoin is a south-east-based physical theatre company dedicated to international collaborations in the creation of new work that is daring, socially engaged, and fun. The charity is known for its striking visual theatre, and for working with humanitarian groups, communities, and NGOs to produce truthful and socially driven theatre that is of the highest artistic quality. We work both independently and in co-production with other companies and organisations. The charity strives to bridge the gap between high quality theatre and socially relevant community engagement, putting the issues we approach, and the communities we represent, at the heart of our work. An in-depth research and development period, as well as a structured and broad reaching programme of collaborative and educational workshops, accompany every production we create. We fund this work through restricted funds from grants as well as through unrestricted funds from individual giving and box office receipts. The methods of working adopted in the furtherance of these objectives have not changed during the year.  The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. 

The stated mission of the charity is: 

To create visually stunning, formally innovative, and well-researched theatre that creates change because it is visceral and personal, not because it is didactic. Our theatre is a space to share our questions, not to propound our messages – we strive to create work that is engaging, moving, and fun. 

To increase access to theatre as a means of self-expression in areas and communities where it may not be readily available - through workshops, performances and collaborations - and to document the work produced, if any, so that it can reach a greater audience. 

To work with a diverse range of people, companies, and communities and strive to continually embrace new collaborators with under-told stories so that the theatre we create reflects the world that creates us. 

In order to realise its stated mission, Theatre Témoin has developed a four-stage production model: 

1) Research and development - where a scratch piece is built or written through text-based research and improvisation, and through conversations with relevant community and humanitarian organisations. 

2) Development workshops - where the scratch piece is presented to relevant communities and the themes are explored collaboratively by artists and non-artists. The aim of this is to better inform the creative team, whilst also giving voice to community members with experience of the developed themes. 

3) Final rehearsals, run, and teaching workshops - where the material from the workshops is creatively incorporated into the piece during a further rehearsal period and presented publicly. This runs alongside a structured educational workshop programme exploring the pieces’ themes and/or genre. 

## 4) 

Touring - to theatres, schools, and other institutions alongside further teaching workshops. 

In terms of public benefit, we aim to develop wider participation in the arts through the promotion of productions to underrepresented groups not often actively engaged in the arts, particularly groups that have been socially marginalised. We involve communities in our productions both by subsidising the cost of tickets wherever possible and by offering workshops on the developed themes. 

Every production we propose to undertake is subject to an internal review by the Board, testing the proposal against a checklist of objectives including social and artistic benefit, corporate responsibility and relations with internal and external stakeholders. We also evaluate every production, reviewing the process against our intentions and the criteria used to determine the merit of the initial proposal. 

2 



The Trustees consider that Theatre Témoin's activities provide public benefit through the advancement of the arts and culture, the exploration and exposition of important and underrepresented social themes, and the inclusion of a broad social demographic in the world of theatre. 

## **Achievements and Performance** 

2023-2024 saw a continuation of our outdoor arts programme as well as a pivot of our indoor touring programme to non-theatre spaces most in need of creative interventions post-Covid. In this period, we employed 5 core members of staff who are all also artists and 40 professional artists across projects. We also engaged 3121 live audiences, 1970 digital audiences, 405 young people in engagement workshops, and 20 emerging artists in career development. 

## **Producing Work** 

## FLOOD 

FLOOD is an interactive outdoor theatre show highlighting the health of our ocean through the eyes of Britain’s coastal communities. Through movement, sound, acrobatics and integrated BSL, FLOOD playfully explores how our coastline and communities have become ‘seasick’. We delivered an impactful engagement programme with Elmfield School for Deaf Children in Bristol that culminated in the design of new visual elements including batiked ship sails, wind socks and sensory sea creatures. The outcomes of this engagement programme were embedded into residential rehearsals at Wild Rumpus in Cheshire. We toured nationally to 9 festivals, delivering 32 performances to over 3000 live audiences. FLOOD was the most booked show in 2023 across the Without Walls network. Some of the key developments this year were to further integrate BSL into the performance and teach BSL to audiences, work with deaf audiences to explore the piece visually and reflect this in the design, engage deaf audiences in each festival location with support from disability-led organisations, increase the visual impact of water in the design and the use of water without increasing water usage, work with an Environmental Consultant to advance our approach to environmental responsibility and sustainable touring as well as audience signposting. We were also successful in adapting the show to an indoor setting for a neurodiverse audience with Vision Redbridge and this has sparked interest in taking the show into more targeted settings next year. 

## NHS YARNS – DIGITAL LEGACY 

NHS YARNS is a collaborative indoor theatre project bringing artists and frontline first responders together to create revelatory pieces of storytelling. We toured to Birmingham and Solihull Mental Health NHS Foundation Trust in the summer of 2022 and as part of this tour, we developed 3-D captures of the plays to be used as digital learning products within NHS settings. This year we have explored ways in which we can share this resource appropriately given that a large part of their value is in the supporting conversation. We discussed a digital wraparound package with Birmingham and Solihull Mental Health NHS Foundation Trust but this has been difficult with current resourcing restrictions. A proposal to the Head of Health and Wellbeing at BSMHFT is pending to see if a small interim offer could be made possible. As part of our new digital development strand, we are looking at our digital offer and products more broadly including a strategy and action plan to contextualise our existing digital assets for new audiences, capture learning that increases digital immersion / impact to employ in future projects, widen access particularly for neurodiverse / deaf / digitally impoverished south east communities, build digital literacy skills with young people through projects and resources, identify new income streams for digital projects and assets, and develop high impact, sustainable digital communications models for projects going forwards. 

3 



## **Pre-Production and Co-Creation Work** 

## TRANSFORMATIONS 

TRANSFORMATIONS is a new, live making and learning project with young people exploring the possibilities of motion capture technology and its applications in performance. We will explore the relationship between live and virtual spaces through both optical and inertial motion capture systems. Young people in the south east will cocreate a collection of short videos which use real recording and virtual movement data to create unique scenes that explore complex issues around identity, belonging, refuge and mattering. Ailin Conant delivered a week’s R&D with East 15 students in July to test this approach. In the final quarter of 2023-24, we secured funding to deliver 2 contrasting residencies: one with East 15 Acting School using their full optical motion capture volume and state-of-the-art facilities; and one with Spotlight Creative Youth Service using Rokoko suits and Unity’s free open-source platform. The main difference being felt in the high quality of studio recording versus democratised access in community settings outside the studio environment. We are excited to push the boundaries of both mediums and share learning across groups. Queen Mary University of London will be providing wraparound support by writing a research paper about the project and its impact. 

## FEED 

FEED is an historical indoor touring piece developed pre-Covid exploring clickbait culture and the attention economy. Following lockdown and the rise of TikTok influencers, we decided to revisit the piece with 330 young people in Key Stage 3-4 across 3 Essex schools in spring 2023. These workshops expanded upon the piece’s design, plot, and theatrical style while also developing theatre making and critical digital literacy skills with young people over 25 hours. We held dramaturgical development days with key staff pre- and post-workshops and developed a blueprint of future recommendations through our evaluation. This included sharing digital literacy teaching resources with schools including teacher-led activity tackling mental health issues linked to social media, self-image and self-confidence. 

## **Other Engagement Work** 

## South East Company Development Network 

We have continued to run a peer development network for south east theatre companies including Projekt Europa, Signdance Collective, Justice in Motion, Mandala Theatre, and Full House Theatre. We ran a series of peer-led Action Learning sessions during this period and have since supported Projekt Europa to fund their annual programme. 

## Without Walls 

We were commissioned to publish a blog on the Without Walls website documenting our access journey with FLOOD. We were also invited to speak with their Discover Programme cohort at a Tea & Talks event, which sparked informal mentoring of new cohorts looking to develop outdoor work for the first time. 

## **Organisational Development** 

Theatre Témoin underwent a change of leadership with founding Artistic Director Ailin Conant stepping down after 16 years at the helm. Abbie Willcox took over in January 2024. During this year, we have continued to develop our relationships with key partners including Without Walls, Tendring Cultural Education Partnership, Tendring District Council, Essex County Council and Kent County Council. We are steadily growing our south east presence by increasing our pool of local practitioners, developing relationships with local education providers, and embedding our work with key cultural organisations, such as leading The Mercury Directors Programme. In addition, we have sought to increase our own skills base relating to safeguarding, codes of conduct and trauma informed practice. We have also continued to implement a Board expansion plan and Patrons scheme. 

4 



## **Plans for Future Periods** 

Plans for 2024/25 are: 

To tour FLOOD to 5 outdoor arts festivals from across the Without Walls TNP network, including SO Festival, GO Festival, Barnsley Garden Party, and Arts by the Sea Festival. After three years touring arts festivals and working with specialists to engage deaf audiences, we are simultaneously shifting focus to engage deaf, neurodivergent and SEND participants and audiences by taking a workshop and show package directly into 15 specialist schools across the UK. This expansion into SEN settings grew from the 2023 tour and learning about the adaptability of the show and its value as a multi-sensory tool to support climate change engagement. Due to the scale of the project, we anticipate this beginning in 2024/25 and rolling into 2025/26. 

Building on previous touring success with FLOOD, we will research international touring potential for 2026 by connecting with 4 European showcase festivals brokered by Without Walls and industry / promoter events at key UK TNP festivals including Stockton International Riverside Festival, Out There Festival and Greenwich + Docklands International Festival. 

We will deliver TRANSFORMATIONS with East 15 and Spotlight Creative Youth Service and collect relevant data for the academic research paper conducted by Queen Mary University of London. We will also seek additional funding to support a third residency at Rose Bruford College who have expressed interest in partnering with us. We will engage in industry discussion and learning events including the Motion Capture Performance and Pedagogy Symposium at Royal Central School of Speech & Drama. 

Alongside TRANSFORMATIONS, digital development funding from Arts Council will allow us to work with a Digital Consultant to produce and contextualise our digital assets, giving them greater economic and engagement value and a Digital Marketing Officer to help us to shape online communication formats for all projects that can be delivered sustainably in house or by freelance project teams. 

We have held initial scoping conversations with Improbable about working with them on the redevelopment of their historical theatre piece, ‘Lifegame’, with refugee and migrant communities. 

We are looking ahead to a new Témoin show to be developed over the next two years. The detailed planning for this will be begin in 2024/25 and the first in our four-stage production model will be delivered in 2025/26. 

We will advance our expansion plans for the Board, seeking to onboard a total of eight new members with specific roles / skills identified by 2026. 

We will work with Bec Britain on developing a funding pipeline to include other income generating schemes, such as off-the-peg courses in Lecoq-based devising, setting up individual giving / donations on our website, developing our role in the local and national ecology of artist development with support from relationships with drama schools and FE / HE settings, and nurturing our existing cross-sector links and tapping into new governing bodies outside of the arts. 

To capitalise on TRANSFORMATIONS, we will be taking steps to understand the digital development sector, to find new income streams and support for digital projects whilst developing an engaged digital marketing / communication model. We will be supported through mentoring relationships with Royal Shakespeare Company, Liminal and BRiGHT BLACK. 

We will continue to sit on the Tendring CEP Steering Group and work closely with other cultural education providers to develop our work locally. We will also continue to strengthen our relationship with Essex County Council and Kent County Council, particularly around cocreated engagement opportunities and developing local artists from underrepresented backgrounds. 

5 



## **Financial Details** 

The financial statements of Theatre Témoin for the year ending 31 March 2024 are attached to this report and are prepared in accordance with statutory requirements and the requirements of the articles of association. 

## **Financial Review and Position at the Period End** 

Total incoming resources for the year were £124,796. Total resources expended were £109,799 resulting in a net incoming balance of £15,177. 

Total funds at 31 March 2024 stood at £48,212. 

The Trustees have approved this report. 


Jasmine Cullingford Trustee 15 December 2024 

6 



## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THEATRE TEMOIN LTD** 

I report to the Trustees on my examination of the financial statements of Theatre Temoin Ltd for the period ended 31 March 2024. 

## **Responsibilities and basis of report** 

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). 

Having satisfied myself that the financial statements 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiner's statement** 

I confirm that I am qualified to undertake the examination because I am a member of CIMA, which is one of the listed bodies. 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements 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 financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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). 

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 financial statements to be reached. 


Jon Harris, ACMA, CGMA, MA (Cantab.), FRSA 

Dated: 15 December 2024 

7 



## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 MARCH 2024** 

||||**Unrestricted**||**Restricted**||**Total **|**Unrestricted**||**Restricted**||**Total**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||**funds**||**funds**|||**funds**||**funds**|||
||||**2024**||**2024**||**2024**|**2023**||**2023**||**2023**|
|**Notes**||**£**||**£**||**£**||**£**|**£**||**£**||
|**Income and endowments from:**|||||||||||||
|Donations and legacies|||0||0||0|0||0||0|
|Charitable activities|||2,450||59,160||61,610|6,419||110,983||117,402|
|Other trading activities|||47,623||0||47,623|30,609||0||30,609|
|Investments|||0||0||0|0||0||0|
|Other income|||15,743||0||15,743|0||0||0|
|**Total income**|||65,816||59,160||124,976|37,028||110,983||148,011|
|**Expenditure on:**|||||||||||||
|**Charitable activities**|**3**||35,063||74,736||109,799|33,780||110,983||144,763|
|**Net income/(expenditure)**|||||||||||||
|**for the year/**|||||||||||||
|**Net movement in funds**|||**30,753**||**-15,576**||**15,177**|**3,248**||**0**||**3,248**|
|**Fund balances at**|||||||||||||
|**31 March 2023 (31 March 2022)**|||40,782||-7,747||33,035|37,534||-7,747||29,787|
|**Fund balances at**|||||||||||||
|**31 March 2024 (2023)**|||**71,535**||**-23,323**||**48,212**|**40,782**||**-7,747**||**33,035**|



The statement of financial activities includes all gains and losses recognised in the year. 

All income and expenditure derive from continuing activities. 

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 

8 



## **BALANCE SHEET as at 31 March 2024** 

|**Notes**<br>**Fixed assets**<br>Tangible assets<br>**Current assets**<br>Debtors<br>**6**<br>Cash at bank and in hand<br>**Creditors: amounts falling due within**<br>**one year**<br>**7**<br>Net current assets/(liabilities)<br>**Total assets less current liabilities**<br>**Creditors: amounts falling due after**<br>**more than one year**<br>**Net assets/(liabilities)**<br>**Income funds**<br>Unrestricted funds<br>Restricted funds|**2024**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>0<br>0<br>15,915<br>37,553<br>61,850<br>12,119<br>77,765<br>49,672<br>-29,553<br>-16,637<br>48,212<br>33,035<br>48,212<br>33,035<br>0<br>0<br>48,212<br>33,035<br>71,535<br>40,782<br>-23,323<br>-7,747<br>48,212<br>33,035|**2024**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>0<br>0<br>15,915<br>37,553<br>61,850<br>12,119<br>77,765<br>49,672<br>-29,553<br>-16,637<br>48,212<br>33,035<br>48,212<br>33,035<br>0<br>0<br>48,212<br>33,035<br>71,535<br>40,782<br>-23,323<br>-7,747<br>48,212<br>33,035|
|---|---|---|
||||
|||33,035<br>0|
|||33,035|
|||40,782<br>-7,747|
|||33,035|



9 



BALANCE SHEET (CONTINUED) AS AT 31 March 2024 

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the peiod ended 31 March 2024. 

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company. 

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. 

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 

The financial statements were approved by the Trustees on 15 December 2024. 


.............................. Jasmine Cullingford **Trustee** 

10 



## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2024** 

## **1 Accounting policies** 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102. 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. 

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 

## **1.2 Charitable funds** 

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. 

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. 

## **1.3 Incoming resources** 

Donations, legacies, grants etc. are accounted for when due to the charity, where applicable, with their associated tax recoverable element. 

Production income is credited to the statement of financial activities for the period in which the related production takes place. Fees received in advance of future produtions are deferred. All other income is recognised when it is receivable. 

No income is recorded net of expenses except where these are beyond the control or knowledge of the trustees. 

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes. 

11 



**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED** 

**31 March 2024** 

**(Continued)** 

## **1 Accounting policies** 

## **1.4 Resources expended** 

Resources expended are recognised in the period in which they are incurred except that production expenses are recognised in the period in which the production takes place. 

Governance costs are those necessary for the charity to meet constitutional and statutory requirements and include any costs associated with the strategic management of the charity's activities. 

## **1.5 Tangible fixed assets** 

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases: 

Furniture and office equipment 20% reducing balance Motor vehicles 20% reducing balance 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. 

## **1.6 Cash and cash equivalents** 

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

## **1.7 Taxation** 

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 

12 



## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2024** 

## **2 Critical accounting estimates and judgements** 

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## **3 Charitable activities** 

|**3 Charitable activities**||||||
|---|---|---|---|---|---|
|||||**2024**|**2023**|
|||||**£**|**£**|
|Activity costs||||106,146|138,735|
|||||106,146|138,735|
|Share of support costs (see note 4)||||2,695|6,028|
|Share of governance costs (see note 4)||||958|0|
|||||3,653|6,028|
|**Analysis by fund**||||||
|Unrestricted funds||||35,063|33,780|
|Restricted funds||||74,736|110,983|
|||||109,799|144,763|
|**4 Support costs**||||||
||**Support**|**Governance**|**2024**|**2023 **|**Basis of**|
||**costs**|**costs**|||**allocation**|
||**£**|**£**|**£**|||
|Sundry costs|2,695||2,695|6,028||
|Accountancy|0||0|0||
|Independent examination||958|958|0|Governance|
|Analysed between||||||
|Charitable activities|2,695|958|3,653|6,028||



Governance costs include payments to the Independent Examiner of £958 including irrecoverable VAT (2023: 0) 

13 



**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2024** 

## **5 Trustees** 

Trustees remuneration for the year was 0. (2023: 0 ) 

Trustees remuneration may comprise fees paid to Trustees, where they provide professional services to the Charity. No Trustee was paid to act as a Trustee. 

|**6 Debtors**<br>Trade debtors<br>Accrued income<br>HMRC<br>**7 Creditors: amounts falling due within one year**<br>**Notes**<br>Trade creditors<br>Accruals|**2024**<br>**2023**<br>£<br>£<br>172<br>197<br>0<br>37,356<br>15,743<br>0|
|---|---|
||15,915<br>37,553|
||**2024**<br>**2023**<br>**£**<br>**£**<br>0<br>1,347<br>29,553<br>15,290|
||29,553<br>16,637|



## **8 Employees** 

There were no employees during the year. 

## **9  Limited by guarantee** 

The charitable company is constituted as a company limited by guarantee. In the event of winding up the liability of the guarantors is limited to £1 each. 

14