Registered number: 07570199
BOCKING ARTS THEATRE TRUST. DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Bocking Arts Theatre Trust. Contents
| Page | |
|---|---|
| Company Information | 1 |
| Directors' Report | 2 |
| Income and Expenditure Account | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5—6 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Income and Expenditure Account | 7 |
Bocking Arts Theatre Trust. Company Information For The Year Ended 31 March 2025
| Directors | Mr Lewis Codling |
|---|---|
| Mr James Hollands | |
| Company Number | 07570199 |
| Registered Office | The Institute |
| Bocking End | |
| Braintree | |
| Essex | |
| CM7 9AE | |
| Accountants | Pocknells Audit |
| Henry Brake House | |
| South Woodham Ferrers | |
| CM3 5NG |
Page 1
Bocking Arts Theatre Trust. Company No. 07570199 Directors' Report For The Year Ended 31 March 2025
The directors present their report and the financial statements for the year ended 31 March 2025.
Directors
The directors who held office during the year were as follows:
Mr Lewis Codling
Mr James Hollands
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and accounting estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr James Hollands
Director 15th August 2025
Page 2
Bocking Arts Theatre Trust. Income and Expenditure Account For The Year Ended 31 March 2025
| Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses Other operating income OPERATING SURPLUS Other interest receivable and similar income SURPLUS FOR THE FINANCIAL YEAR |
2025 £ 74,140 (13,184) 60,956 (57,891) - 3,065 - 3,065 |
2024 £ 138,492 (50,418) |
|---|---|---|
| 88,074 (91,776) 6,000 |
||
| 2,298 48 |
||
| 2,346 |
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Bocking Arts Theatre Trust. Balance Sheet As At 31 March 2025
| Notes FIXED ASSETS Tangible Assets 4 CURRENT ASSETS Debtors 5 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 6 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS Income and Expenditure Account MEMBERS' FUNDS |
2025 £ £ 1,473 1,473 62,204 2,948 65,152 (2,623) 62,529 64,002 64,002 64,002 64,002 |
2025 £ £ 1,473 1,473 62,204 2,948 65,152 (2,623) 62,529 64,002 64,002 64,002 64,002 |
2024 £ £ 1,045 1,045 61,479 1,223 62,702 (2,810) 59,892 60,937 60,937 60,937 60,937 |
2024 £ £ 1,045 1,045 61,479 1,223 62,702 (2,810) 59,892 60,937 60,937 60,937 60,937 |
|---|---|---|---|---|
| 1,473 62,529 |
1,045 59,892 |
|||
| 65,152 (2,623) |
62,702 (2,810) |
|||
| 64,002 | 60,937 | |||
| 64,002 | 60,937 | |||
| 64,002 | 60,937 | |||
| 64,002 | 60,937 |
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Lewis Codling Director 15th August 2025
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Bocking Arts Theatre Trust. Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
Bocking Arts Theatre Trust. is a private company, limited by guarantee, incorporated in England & Wales, registered number 07570199. The registered office is The Institute, Bocking End, Braintree, Essex, CM7 9AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment
25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
4. Tangible Assets
| Cost As at 1 April 2024 Additions As at 31 March 2025 Depreciation As at 1 April 2024 Provided during the period As at 31 March 2025 Net Book Value As at 31 March 2025 As at 1 April 2024 |
Computer Equipment £ 1,045 918 |
|---|---|
| 1,963 | |
| - 490 |
|
| 490 | |
| 1,473 | |
| 1,045 |
Page 5
Bocking Arts Theatre Trust. Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
5. Debtors
| 5. Debtors |
||
|---|---|---|
| Due within one year Trade debtors 6. Creditors: Amounts Falling Due Within One Year Trade creditors Bank loans and overdrafts Other creditors |
2025 £ 62,204 2025 £ (1) 1,168 1,456 2,623 |
2024 £ 61,479 |
| 2024 £ - 1,354 1,456 |
||
| 2,810 |
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 6
Bocking Arts Theatre Trust. Detailed Income and Expenditure Account For The Year Ended 31 March 2025
| TURNOVER Sales COST OF SALES Direct costs GROSS SURPLUS Administrative Expenses Rates Light and heat Cleaning Vehicle running costs Repairs, renewals and maintenance Insurance Printing, postage and stationery Advertising and marketing costs Telecommunications Accountancy fees Legal fees Payment to former director Subscriptions Bank charges Depreciation of computer equipment Entertaining Sundry expenses Other Operating Income Grants and subsidies received OPERATING SURPLUS Other interest receivable and similar income Bank interest receivable SURPLUS FOR THE FINANCIAL YEAR |
2025 £ £ 74,140 13,184 (13,184) 60,956 2,454 12,038 7,335 194 14,263 6,132 391 8,031 2,853 558 - - 1,111 735 490 - 1,306 (57,891) - - 3,065 - - 3,065 |
2025 £ £ 74,140 13,184 (13,184) 60,956 2,454 12,038 7,335 194 14,263 6,132 391 8,031 2,853 558 - - 1,111 735 490 - 1,306 (57,891) - - 3,065 - - 3,065 |
2024 £ £ 138,492 50,418 (50,418) 88,074 1,832 7,864 3,893 1,186 29,521 4,416 64 11,059 2,672 385 2,000 25,000 653 323 - 28 880 (91,776) 6,000 6,000 2,298 48 48 2,346 |
2024 £ £ 138,492 50,418 (50,418) 88,074 1,832 7,864 3,893 1,186 29,521 4,416 64 11,059 2,672 385 2,000 25,000 653 323 - 28 880 (91,776) 6,000 6,000 2,298 48 48 2,346 |
|---|---|---|---|---|
| 2,454 12,038 7,335 194 14,263 6,132 391 8,031 2,853 558 - - 1,111 735 490 - 1,306 |
1,832 7,864 3,893 1,186 29,521 4,416 64 11,059 2,672 385 2,000 25,000 653 323 - 28 880 |
|||
| 60,956 (57,891) - |
88,074 (91,776) 6,000 |
|||
| - | 6,000 | |||
| - | 48 | |||
| 3,065 - |
2,298 48 |
|||
| 3,065 | 2,346 |
Page 7