2021-08-31-accounts - The Forum (Northallerton) Ltd

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Annual Report and Financial Statements for the year ended 31[st] August 2021

The Forum (Northallerton) Ltd

(A Charitable Company Limited by Guarantee)

Charity Number: 1150546

Registered Company Number: 8110220

The Forum (Northallerton) Ltd Annual Report and Financial Statements for the year ended 31[st] August 2021

Contents Page

Trustees’ Annual Report Pages 3-16 Independent Examiner’s Report Pages 17-18 Statement of Financial Activities Page 19 Balance Sheet Page 20 Notes to the Accounts Pages 21-47

Introduction

This Annual Report provides information on what we have been doing in the 12 months to 31[st] August 2021.

This first section gives a summary of our main achievements, covers our financial review, and draws out some of the key messages from the more formal parts of the document which are in the format required by the Charity Commission and Companies House reporting regime.

When the Covid pandemic led to the first Lockdown in March 2020 it would have been hard to envisage that the direct effect on the Forum would last throughout the financial year covered by this report, and that its continuing impact looks set to shape our organisation and its viability well into the future.

Once again, therefore, our Directors’ Report for the year needs to focus as much on the period ahead as it does looking back to the financial year that has just finished.

During 2020-21 there was no point at which we might be said to be operating “as normal”, and at those points in the year when we sought to reintroduce our entertainment programme or welcome back our hirers, arrangements and take-up were seriously constrained by some of the practicalities, and by the reluctance of many to involve themselves during this difficult period. We did, of course, provide some of our usual activities and these are summarised below.

A significant feature of the year was our agreement to host the Covid Vaccination Centre serving Northallerton and the surrounding area run by the local GP Alliance. This operated on many days a week from late December through to mid-June. We were pleased to be able to provide the space and facilities for this to operate so successfully, and the income arising from the agreed licence formed an important part of our overall income for the year.

As a charity, one of the most important aspects of the Annual Report is to show how we have provided a public benefit through what we do. We are clear from the feedback we have received from both the NHS team running the Clinic, and also from direct feedback from many visiting the Forum for their jabs, that this use during the lockdown period was widely welcomed and appreciated by our community.

Alongside the continuing support from the Government through the Furlough Scheme and other Business Support Grants, this mix of activity allowed us to contain the deficit incurred during the year to a manageable level and our deficit of £14,493 has been covered by our reserves as explained later in the report.

A Summary of our Activities in 2020/21

In more normal times this part of our report would highlight the many activities provided for those living in Northallerton and the surrounding area, as well as further afield. This year, of course, the scale of activity has been greatly reduced.

As well as having to work round the regulations on permitted activity, and social distancing, we were also impacted by the lack of available content for our entertainment programme. Many of our professional acts pulled their national tours that would have brought them to the Forum, and our community groups were not able to commit to producing their usual shows. We had attempted to relaunch our cinema programme in the latter part of last financial year, but with very low numbers attending and a lack of suitable releases it was not possible to continue this as we moved into the autumn of 2020.

In the period up to the end of 2020 we were able to put on two comedy nights and show two “event cinema” screenings. We were also pleased that Tom Rolfe was able to go ahead with our autumn half term panto “The Haunted Pirate Ship”, and to create a safe and socially distanced opportunity for families to enjoy a “Santa Spectacular” in the period running up to Christmas

The second Lockdown then led to a closure of normal activity before we were able to welcome Tom Rolfe and the team back again with an Easter production of “The Wizard of Oz”

In terms of hirers, there was a slow return of our groups as the lockdown measures started to ease in late 2020, but this was all put on hold as Lockdown 2 was introduced. One-off hires were limited.

In December 2020 we agreed with the NHS to host the local GP led Vaccination Clinic. Initially the plan was for this to utilise the rear hall only, but as the requirements of the Pfizer jab became clear, with the need for space for people to take a 15 minute wait before leaving the building, the main hall was brought into use as well. Initially the plans had been based on a period to the end of March, but this was later reviewed to coincide with the initial end of some key Covid restrictions in late June.

The subsequent extension of those regulations to July further impacted on our ability to start the return to normal activities.

Some of our hirers started to return, but many decided to await until September, and a number of organisations and groups which had formed part of our regular user base decided for a variety of reasons not to return. Rebuilding that user/hirer base will be one of our key challenges going forward.

We were able to restart our entertainment programme – but this continued to be impacted by low ticket sales and a number of acts wishing to defer to a later date. Those that did go ahead saw, in the main, much lower ticket sales than we would have expected pre-pandemic. This continues to be the pattern as we move into the new financial year starting in September 2021, and rebuilding our audience levels is a further major challenge going forward.

A number of films/event cinema screenings were shown in the latter part of the year, most with relatively low audience numbers. We were pleased to finally welcome Francis Rossi. This event had been a near sell out pre – Covid before having to be rearranged, and it was good to see that the large majority of those with tickets turned up for the show. A hire event “Bingo Revolution” also attracted large numbers.

Our Initiatives to Support other Charities, Good Causes and Community Initiatives

We are usually able to report a range of such initiatives. This year for obvious reasons this was not possible. As noted above, however, we were pleased to host the Covid Vaccination Centre.

Financial Review

The formal accounts for the year are included at the back of this report. These reflect the unusual nature of the year.

For the second year they reflect the impact of the Government support packages put in place to support businesses during the pandemic. We continued to benefit from the availability of the Furlough Scheme and the extension of that, and the flexibility of the scheme rules, was of great benefit as we started to bring staff back for part of their normal working hours. Because our core business had been significantly impacted, we were also eligible to receive Business Support Grant.

Our final deficit for the year was £14,493, meaning that we have not had to draw too significantly on our reserves for this year. As at 31[st] August 2021 these stood at £179,642.

The table below summarises our financial performance, and in respect of our income from operations sets that income stream against some of the associated direct costs to show our overall contribution net of direct costs for these key areas. This is set alongside the equivalent figures from 2019-20, but for the reasons noted above we are certainly not comparing “like with like”. These figures show clearly how the Government support measures and the use of the Forum as a Covid Vaccination Centre have been crucial in leading to the overall financial position at the end of the year. It should be noted, however, that this summary is not part of the formal accounts and is prepared purely for internal management purposes, and net contributions from activities do not take account of any allocation of staffing, building and any other overhead costs.

			2020-21			2019-20
		Income	Direct	Net	Income	Direct	Net
			Costs	Contribution		Costs	Contribution
		£k	£k	£k	£k	£k	£k
Sources of Funds
Donations and legacies		523	-	523	972	-	972

Charitable Activities
	LettingFees	46,791	-	46,791	52,823	-	52,823
	Forum Events	29,333	22,990	6,343	84,487	66,440	18,047
	Cinema incl Projector costs	966	1,076	-110	17,380	7,902	9,478
	Live Streamings and Event Cinema	2,948	1,798	1,150	20,684	11,718	8,966
	Bar	5,620	2,392	3,228	28,072	15,128	12,944
	Catering	2,643	1,299	1,344	10,333	4,724	5,609
	Equipment Service	2,222	1,000	1,222	1,915	220	1,695
	Other Income	2,318	-	2,318	5,702	-	5,702
		92,841	30,555	62,286	221,396	106,132	115,264

Investment(Interest)		240	-	240	533	-	533

Separate Material Items of Income
	Critical Friend Grant	-	-	-	15,028	-	15,028
	Covid Business Support Grant	26,500	-	26,500	25,000	-	25,000
	Job Retention Scheme Grant	26,356	-	26,356	18,502	-	18,502
		52,856	-	52,856	58,530	-	58,530

	Totals	146,460	30,555	115,905	281,431	106,132	175,299

	Spent On
Charitable Activities
	Donations to Charities and Good Causes		-	-		1,986	1,986
	Staffing		71,843	71,843		91,068	91,068
	Premises Related		30,125	30,125		43,369	43,369
	Equipment incl. Depreciation		12,155	12,155		6,588	6,588
	Sales Promotion		783	783		3,475	3,475
	Other Costs		14,844	14,844		23,311	23,311
	Governance		648	648		613	613
			130,398	130,398		170,410	170,410

Separate Material Item of Expense
	Critical Friend Project		-	-		15,028	15,028

	Totals		130,398	130,398		185,438	185,438

	Overall(Deficit)/Surplus	146,460	160,953	(14,493)	281,431	291,570	(10,139)

Looking now at our financial position at the end of the year.

As a charity we are required to separate the amount of our funds kept for specific purposes (restricted funds), from those that are more generally available to support the organisation (unrestricted funds).

There was no requirement to use monies from the restricted funds we held at the beginning of the year. During the year we received, and spent in full, the Job Retention Scheme/Furlough Grant payable to support staffing costs during the Pandemic. As at 31[st] August 2021 we had a balance of £10,492 in Restricted Funds.

The deficit on our unrestricted funds of £14,493 during the year means that as at 31[st] August 2021 we had a balance of £169,150 in unrestricted funds.

Further details on our Reserves position is included in a later paragraph, and the formal statement of the Reserves Policy is shown on pages 11 and 12 of the report.

Looking to the Future – including financial prospects for 2021-22

As the Covid pandemic unfolded, many aspects of our plans were uncertain because they depended on matters not within our control and were reliant on how things progressed with the pandemic. We anticipated a shorter period during which our business would be interrupted but also thought a greater financial loss was in prospect for that period of closure or severely restricted activity. As it turned out the effect of the pandemic on our operations has been much longer, but the extension of Government assistance schemes and the ability to host the Vaccination Centre has led to a better financial position than expected in those plans, for 2020-21 at least, and hence a reduced call on reserves at the end of 2020-21.

But the delay in moving towards reopening of our services, some of the continuing hesitancy amongst users to return, and the impact on some of our hirers of new ways of working introduced during the pandemic all suggest that our financial challenges will continue into the period ahead.

After a delay caused by the pandemic, the planned Everyman Cinema on the Treadmills site started construction in early October 2021 and is due to open in the summer of 2022. So whilst in theory there would be little or no direct impact from this in the financial year 2021-22 we need to continue to move towards a configuration of our longer term offer that reflects the cinema’s impact on any screen based offer from the Forum.

Numbers booking for a range of shows since our re-opening in July have been, in general, much lower than anticipated. At the time of writing there seems to be some evidence that people are losing some of that earlier hesitancy, but this is not necessarily uniform across all age groups. So it remains difficult to assess with any confidence at what point we might expect audience numbers to return to pre-Covid levels, and when people will start to ask again – “I wonder what is on at the Forum this week” – and become regular attenders. Getting our marketing right will be an important part of getting our audiences back. And getting the mix of events right for those willing and able to come for a night out will also be crucial.

There is still uncertainty about the availability of good film, live stream or event cinema offers going forward.

We are pleased that all our community performance groups will be back this autumn, and have booked in for their usual slots during the year.

A number of organisations that previously hired space from us are no longer in existence or will no longer use the Forum. In some cases this is because changed ways of working during Covid has meant a review of face to face meetings. This is also likely to have impacted other organisations which might have been seen as potential Forum users in the past. So there will be a challenge to rebuild our base of regular and one-off hirers.

We cannot necessarily assume that things will “return to the old normal”, and the cinema issue is an obvious factor in assuming that cannot in fact be the case.

All this presents a challenge for an organisation with significant and largely fixed costs of running the building and our systems, and paying for the core staff team.

The Board will need to look at a range of strategies to ensure that we can move to a viable operating model going forward into the medium to longer term and will keep matters under close review. In the shorter term any deficits will need to be managed within our reserves position and this is covered in the next section.

Our Review of our Reserves

As noted above our Reserves at 31[st] August were £179,642. Whilst apparently a healthy balance, the analysis of our prospects for 2021-22 summarised above, are relevant when determining the sufficiency of this reserve and, in particular, how it might be impacted by the challenges we face as we move forward and hopefully see reducing impacts from the Covid pandemic.

Last year, in the light of the uncertainties we saw at the time, we decided to increase our minimum level of free reserves to £75,000. This sum reflected the judgement of the Board as the amount necessary to hold as a minimum level of reserves against the need for working capital and to deal with likely in year risks and unforeseen events. We also agreed not to commit to significant discretionary spend that might impact on reserves given the likelihood that an operating deficit would accrue.

At the same time we also agreed to re-purpose one of our Restricted Reserves to become the Arts Development and Recovery Fund. On the basis of early experience since relaunching our entertainment programme it is clear that audience numbers are in many cases well below what we might have expected for that genre pre-pandemic. The Fund is now available to underwrite events not just in terms of direct costs but also based on reasonable assessments of audience numbers pre-pandemic and hence net income, and across our wider offer. This will enable us to rebuild our programmes with more confidence. The Board has not drawn on this Reserve during 2020-21. We expect to do so in 2021-22. As at 31[st] August 2021 it stood at £9,476.

Taking account of the availability of this Reserve, the Board has looked again at the adequacy of our minimum free reserve figure of £75,000 and concluded that this should remain at the same figure for 2021-22.

Our current projections suggest that during the early part of 2021-22 we will inevitably incur a deficit and we are looking at ways of turning this round later in the year. Because things are so uncertain we believe it is not appropriate to put figures on this for the purposes of this report as matters change regularly. We will seek to minimise that deficit, and believe that our uncommitted reserve as well as the Restricted reserve mentioned above will prove sufficient to get us over this difficult period.

Bearing in mind the likelihood that our reserves will need to be drawn on to support the short-term deficits, it is worth reminding readers of an issue that has been around for some time.

This arises because at present we are relying on the “Cultural Exemption” as part of our calculation of potential vatable income, and in particular a ruling on the definitions relating to this exemption that arose out of a VAT Tribunal decision some time ago. Over three years ago we were informed by the HMRC that there is an intention to appeal this ruling, but there is still no indication of timescales. Should such an appeal be found in favour of HMRC, then there will be an impact on our need to register for VAT, but no assurances have been provided by HMRC about the possibility that the effect of such a ruling would be backdated. Should the HMRC seek to backdate a point of registration for the Forum, this could have potentially significant implications for an assessment of a net VAT liability. It is not possible to quantify this potential liability.

Taken alongside the possible call on reserves for Covid related deficits, the Board has agreed that no significant items of discretionary spend will be committed at this time to protect our reserves position.

Our Staff Team and Volunteers

The success of our organisation depends critically on the skills and commitment of the staff team. Thanks go to all of them, but particularly to Anita, our Manager, for the work put in this year to keep the organisation “ticking over” during our period of closure and reduced activity, and for starting to get things moving again as we moved into the summer.

We had to take difficult decisions in respect of the team this year because of the Covid pandemic and we are grateful for the understanding of our staff in terms of accepting variations to their working arrangements in line with our reduced requirement for staff hours to support the programme.

As mentioned in last year’s report we had to make two staff redundant in October 2020 because of the reduced workloads and uncertainty into the future. We also said goodbye to another member of the team because of ill health.

As we started to relaunch our programme this summer we were able to make an appointment to a role of House Manager and were pleased to welcome Sophie to the team.

At the end of August our Assistant Manager Tracey left us for another role, and we have been recruiting a replacement. The difficult jobs market has led to issues here and at the time of writing the post remains vacant.

One of our team, Suzi, started maternity leave during the year and we were pleased to be able to offer the maternity cover contract to Alan, one of those affected by the redundancy situation mentioned above.

Thanks go to all our volunteers who have supported us as we re-open. We have identified a need to recruit new members to the volunteer team to replace those moving on, and this has been successful in attracting 11 new members to the team. As anticipated Covid has had an impact on our volunteer numbers. Some have decided not to return. Others are still hesitant and it is not clear whether they will wish to rejoin us at some point in the future. So the need to rebuild the team continues, and our ability to attract and retain sufficient volunteers to undertake tasks such as box-office, stewarding and operating the bar remains one of our key challenges and a risk issue for our ongoing success if we are not able to do so. Since we re-opened post lockdown we have had 30 active volunteers who have completed shifts, excluding members of the Trustee Board, and we have 59 people listed in the team. Work continues to understand whether all of those who have not volunteered recently will feel able to return at some point, and we continue to seek new recruits to the team.

Trustees

During the year we have sought to attract new Trustees to the Board. We have had good success in this campaign and we are pleased that we have been able to co-opt two new members, Graeme Howe and Frances Gallagher who joined the Board in September and stand for election at the AGM. At the AGM the Board is also recommending the appointment of two further Trustees, Martin Brooks and Janet Marshall.

Two longer standing members of the Board stood down during the year, one for health reasons and one because they were moving out of the area. Thanks go to John Funnell and Sue O’Grady for all their input.

After more than 10 years of involvement, starting with the early work of forming the Forum and setting up the Charity, our current Chair Anne Wall has decided not to seek re-election to the Board as she stands down as part of the normal rotation arrangements. Thanks go to Anne for all her hard work and commitment over this period

Trustees’ annual report (including Directors’ report) for the period

From: 1[st] September 2020 to: 31[st] August 2021

Charity name: The Forum (Northallerton) Ltd

Charity registration number:1150546

Company number:8110220

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To further or benefit the residents of Northallerton and the surrounding area, without distinction of sex, sexual orientation, race, or of political, religious or other opinions, by associating the said residents and the local authorities, voluntary, or other organisations, in a common effort to advance education, and to provide facilities in the interests of social welfare, for recreation and leisure-time occupation, with the objective of improving the conditions of life for the residents. In furtherance of these objects, but not otherwise, the trustees shall have power: to establish or secure the establishment of a community centre, and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre, for activities promoted by the charity in furtherance of the above objects.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Because of Covid, the ability of the Forum to deliver its services during 2020-21 has been severely hampered by the direct and indirect effects of the pandemic and the Government restrictions in place during the year. The underlying intention of the Forum remains the same as in previous years ie to provide and where possible develop, extend and enhance the facilities and activities at The Forum to ensure a sustainable and viable facility for the future by undertaking the following: • Providing letting space to a wide range of individuals, clubs, other organisations and businesses serving the local community; • Providing a cinema for Northallerton and area; • Providing a programme of "Live Stream" events; • Promoting a range of events including music, comedy, theatre, and talks and activity days aimed at a wide range of community interests; • Continuing to operate an Equipment Service, hiring staging, lighting, display equipment and keyboards for use at the Forum or in other venues. In providing this programme we try to ensure that there is something on offer to attract all parts of our local

		community, as set out in our objectives, but also across all age groups. Within the context of a year affected by the pandemic we have sought to deliver these objectives where possible and viable for the Forum to do so. Recognising the community benefit of ensuring that an accessible Covid Vaccination Centre was available in Northallerton we were pleased to provide the base for this Centre from December 2020 at the start of the vaccination programme to June 2021 when we sought to restart our main community use programme as set out above.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees confirm that they have had regard to the guidance issued by the Charity Commission on public benefit in taking decisions on the operation of the Forum, and in compiling this Annual Report and Accounts.

Additional information

	SORP reference
Policy on grant making	Para 1.38	The charity is not in essence a grant making body, and when we do, these matters are not material to our main objectives. From time to time, however, the Forum will put on special events, such as concerts, to raise money for local charities and good causes. Because of the Covid restrictions no such fundraising and grant giving took place in 2020-21. During 2019/20 we raised £1,986 for good causes with details provided in the Annual Accounts. When a suitable opportunity arises, this aspect of our work is seen by the Trustees as an important part of the public benefit that arises through the operation of the Forum.
Contribution made by volunteers	Para 1.38	The input of volunteers, including that from the Trustees is vital to the continuing viability and success of the Forum and we are grateful for all these inputs. Key roles include stewarding of events, assisting with box office and reception, running the bar, helping distribute publicity, and assisting in work parties to maintain the building. They are also great ambassadors for the Forum, getting our message out to the community. The impact of Covid has meant that there has been less requirement for volunteer input due to restricted opening and events. During the period of closure it became clear that a number of our long standing volunteers felt unable to continue to provide support and that this was likely to continue on re-opening. We commenced, therefore, a campaign to recruit new volunteers. This has had some success. In particular a number have joined us having visited the Forum for their vaccination and becoming aware of what we offer as a volunteering opportunity. We estimate that as at October 2021 we had a volunteer pool, excluding the Trustees, of 59.

Achievements and performance

Summary of the main Para 1.20 This detail is provided in the Directors’ Report included achievements of the charity, elsewhere in this document . identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Financial review

Financial review
Review of the charity’s financial position at the end of the period	Para 1.21	This is incorporated in the Directors’ Report.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Board has reviewed its Reserves Policy to ensure it remains aligned with our understanding of our requirements and business risks. • The need for working capital, and a risk contingency against possible loss of hirer’s income, and potential losses on events, together with other unforeseen events, indicates that a minimum free reserve of £75,000 is prudent. This is the same as the previous year when we increased this to reflect the medium-term assessment of additional risk arising from both the changed operating environment post-Covid, and our initial assessment of the impact of the cinema opening in summer 2022. • We also recognise the particular short-term issues arising in the first half of 2021-22 when we believe audience numbers and hirers will be adversely impacted by hesitancy to return as Covid issues ease. This is likely to lead to a deficit being incurred in the first half of 2021- 22 as set out in the Director’s Report. Because of this the Board has agreed that no significant item of discretionary spend will be undertaken in 2021-22 to maximise the availability of the uncommitted reserve to meet such a deficit in 2020-21. • We need to cover the net balance of our fixed assets. • We have previously held an Equipment Service Fund.- a designated unrestricted reserve of £2,000, to provide against losses or the need to replace equipment. We have agreed that there is no longer a need to designate this fund and the balance has been reallocated to the general unrestricted fund. • We need to maintain designated reserves in respect of unspent balances of Funds set up using restricted income. • In 2019-20 we agreed to repurpose the restricted Arts Development Fund to become an Arts Development and Recovery Fund. This has the potential to widen the scope of the application of the fund to assist in the post Covid recovery phase, as set out in the Director’s Report.

		Having dealt with the quantifiable matters, and taken the decision in respect of short-term Covid related deficits, the Board has recognised the potential financial consequences of a potential forthcoming appeal by HMRC in respect of a national case involving the definitions underpinning the Cultural Exemption arrangement that the Forum relies on at present. If successful this may have significant financial implications for the Forum, but we have been unable to obtain any assurance from HMRC on what would happen if they succeeded in this appeal in respect of backdating liability. As in previous years when this has been highlighted in our report, the Board has concluded, therefore, that it would be prudent not to commit the whole of the uncommitted balance at this time, and until the position is clear. This position remains the case, with the proviso that the reserves must be available to meet any short-term Covid related deficit as mentioned above.	Having dealt with the quantifiable matters, and taken the decision in respect of short-term Covid related deficits, the Board has recognised the potential financial consequences of a potential forthcoming appeal by HMRC in respect of a national case involving the definitions underpinning the Cultural Exemption arrangement that the Forum relies on at present. If successful this may have significant financial implications for the Forum, but we have been unable to obtain any assurance from HMRC on what would happen if they succeeded in this appeal in respect of backdating liability. As in previous years when this has been highlighted in our report, the Board has concluded, therefore, that it would be prudent not to commit the whole of the uncommitted balance at this time, and until the position is clear. This position remains the case, with the proviso that the reserves must be available to meet any short-term Covid related deficit as mentioned above.	Having dealt with the quantifiable matters, and taken the decision in respect of short-term Covid related deficits, the Board has recognised the potential financial consequences of a potential forthcoming appeal by HMRC in respect of a national case involving the definitions underpinning the Cultural Exemption arrangement that the Forum relies on at present. If successful this may have significant financial implications for the Forum, but we have been unable to obtain any assurance from HMRC on what would happen if they succeeded in this appeal in respect of backdating liability. As in previous years when this has been highlighted in our report, the Board has concluded, therefore, that it would be prudent not to commit the whole of the uncommitted balance at this time, and until the position is clear. This position remains the case, with the proviso that the reserves must be available to meet any short-term Covid related deficit as mentioned above.
Amount of reserves held	Para 1.22
			Working capital and risk contingency	£75,000
			To cover undepreciated capital expenditure	£24,351
			Equipment Service Reserve. Previous designated reserve now transferred general reserve.	NIL
			Uncommitted balance at 31st August 2021	£69,799
			Subtotal Unrestricted Fund	£169,150

			Arts Development and Recovery Fund	£9,476
			Development Fund for Young People’s Activities	£750
			Defibrillator Renewals Fund	£169
			Relaxed Screenings Fund	£97

			Total Funds at 31st August 2021	£179,642
			See note above regarding the decision of the Board on the uncommitted reserve as at 31 August 2021.
Reasons for holding zero reserves	Para 1.22	Not Applicable
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	The impact of the Covid pandemic has been significant. There is still a risk that further measures may be implemented by the Government which might impact directly on our operations. Even if no changes to the public health situation or Government measures arise, it seems likely that the pandemic will impact in the medium term on the willingness of hirers and audiences to return

at Pre-Covid levels. Forward planning for these impacts is in place and is kept under regular review. Our reserves position remains strong and we consider these to be adequate to get through this initial period as things begin to return to a “new normal” into 2022. We recognise that this new normal may present challenges, and the opening of a new cinema in Northallerton in the summer of 2022 will add to this. As required, steps will be taken to review our operations to take account of emerging issues.

Additional information

The charity’s principal sources of funds (including any fundraising)	Para 1.47	The charity’s principal funds come from the hire of premises, the surpluses made on events promoted by the Forum, together with the surplus on bar and catering activities linked to these uses. In 2020-21 we also received significant levels of support from Government Covid related grant schemes.
A description of the principal risks facing the charity	Para 1.46	The Directors’ Report highlights the current assessment of the risks to the operation of the Forum arising from the changed operating environment as we emerge from the Covid pandemic. This is impacting on the willingness of our customers to return, our ability to arrange a full programme and attract audience numbers for events, and also on the number of organisations seeking to hire out space at the Forum. There is a continuing additional medium term risk linked to the development of a cinema as part of the Treadmills Scheme which is due to open in summer 2022.

Structure, governance and management

Description of charity’s trusts:
Type of governing document:	Para 1.25	The Memorandum and Articles of Association form the governing documents.
How is the charity constituted?	Para 1.25	The charity is a company limited by guarantee, incorporated under the Companies Act 1985 on 19th June 2012 (company number 8110220) and obtained charitable status on 21st January 2013 (registered charity number 1150546).
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	The appointment of Trustees is a matter for a vote by Members at an Annual Meeting or at an Extraordinary Meeting arranged for this purpose. The Memorandum and Articles of the charity (Clauses 30-38) set out in detail the role of Trustees and the Members of the charity at a General Meeting to appoint or re-appoint Trustees. At each Annual Meeting one third of the Trustees will stand down, based on length of service, but may seek re-appointment. The Board of Trustees has the power to co-opt (Clause 37) additional Trustees but only until the next General Meeting at which point their re-election will be a matter for vote at the Meeting.

During 2020-21 two trustees stood down, one because of ill health and the other because of a move out of the area. Three existing trustees stood for re-appointment at the AGM in March 2021 and were duly re-appointed. Since the beginning of 2021-22 two new Trustees have been co-opted to the Board and will stand for election at the next AGM. Two further nominations will be put to members at the AGM No external body is entitled to appoint a Trustee.

Additional information

Policies and procedures adopted for the induction and training of trustees	Para 1.51	New Trustees are given an induction on the role of a trustee based on the standard documentation provided by the Charities Commission, and are made aware of specific responsibilities in respect of the Forum, for example the collective role of the Board in respect of the Annual Report and Accounts. Key documents including the Memorandum and Articles of the Charity and the management arrangements are explained to them, and access is given to previous Board Papers and minutes, and to the policies of the Forum. All Trustees are reminded of these statutory roles at relevant points in the annual cycle. All Trustees will receive the quarterly updates from the Charities Commission on key developments. During 2019-20 the Forum took up membership of the National Council for Voluntary Organisations (NCVO). Regular updates and bulletins on a range of Governance matters are provided by the NCVO and circulated to all Trustees. If particularly relevant to the working of the Forum, matters arising from both these sources will be raised at the Board. All Trustees are expected to undertake training provided by the Forum on its policies - for example on health and safety related items and our equality policy. From time to time advantage is taken of training provided by external organisations.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Board normally meets monthly. During 2020-21 this has been by a mix of face to face and Zoom meetings. As we move out of period impacted by Covid we are reviewing ways of working that may impact on such things as Trustee Portfolios and Subgroups. The Forum Manager attends Board Meetings. The post has delegated responsibility for the day to day running of the Forum, referring matters to the Board as necessary, and responsibility to implement decisions of the Board as agreed. From 1stApril 2017 Northallerton has had a Business Improvement District (BID) focussed on the town’s High Street. Although the Forum lies just outside the designated area, the Board agreed to become a Voluntary Member of the BID because of the links

		between our success factors and those relevant to the BID. Where appropriate we seek to support BID initiatives. In the past our membership of the BID has also given us access to valuable networking opportunities and services being provided to members such as training opportunities. We have also taken advantage of events held by the BID to showcase and market the Forum. Such opportunities have been limited this year by the impact of Covid measures. We continue to work successfully with the Funny Way to Be Comedy Club and through this partnership and booking arrangement we have continued to attract a good range of notable comedians to perform at the Forum.
Relationship with any related parties	Para 1.51	The Forum leases it’s building from Hambleton District Council on a peppercorn rent, and the lease is based on the understanding that the building continues to be used for the community purposes envisaged in the charity’s Memorandum and Articles. To monitor this, representatives of the Board have regular liaison meetings with the Council to deal with any issues affecting the services we provide, and the viability of the charity, as well as dealing with any building related issues relevant to the lease One of our Trustees, Alan Owens, manages a band that is involved in Forum events. On occasion payments are made by the Forum for band fees and expenses, although no such payments were made in 2020-21. Should this be the case such payments would be disclosed in note 28 to the accounts. No financial benefit is taken by the Trustee in question.
Pay Policy	Para 1.51	The Forum has agreed a Pay Policy which sets out the way decisions on pay and conditions of service will apply. Our approach is based on applying the same conditions across the workforce, and in respect of pay rates, the Board has considered the roles and responsibilities attached to each post and the relative worth of posts. Pay arrangements and staffing structures are reviewed as necessary to meet the changing needs of the organisation. A pay review is completed annually each year in April and takes account, in particular, of Government decisions on the National Living Wage.

Reference and administrative details Charit name Other name the chari uses isterad chari number The Forum Northallerton The Forum Northallerton 1150546 The Forum, Bullamoor Road, Northallerton, l+Jorth Yorkshi, DL6 1LP Ltd Charity's principal address Names of the charity tNstees who manage the charity Trusteè name Offlce Iir any) Datè5 actod rf nrrt for wh¢ year Name of person lor bodyl e¢)titled to apwint trustee Ifan Anne Wall Maureen Willoughby Chair CoMpY Secretwy 01109120 to 17/021 Trustee all year 1810W21 to 311W21 Trust all year Deborah Munton Company Secretary Geoff Wal Treasurer Alan Owens Paul Phillips John Funndl 01109120 to 18103121 Janet Crampton Sue O'Grady Rob Bramley 01109120 to 01103121 10 Changes to Trustees since I September 2021 Graeme Howe- COthOPted to the Board on 16109f21 Frances Gallagher- CO<JPted to the Board on 109121 Corporate trustees - names of the directors at the date the retKXt VRS approved- Not Applicable Name of trustees holding title to property belonging to the charity- Not Applicable Funds held as custodlan trustees on behalf of otl*rs- Not Applicable Name of Forum Manager- Anita Lee. Declarations The company has taken advantage of the small companies, exemption in prnparing the rnport above. The trustees declar• that they have approved the tTUStees' report {InGluding directors. report) above. Signed on behalf of the charfty's trusteesldirecto Signatures Full names Anne Wall Deb)rah Munton Positlon Chair of Trustees Com an Secreta 2W November 2021 16

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the The Forum (Northallerton) Ltd trustees/directors/ members of

On accounts for the year 31[st] August 2021 ended

Charity no.: 1150546 Company no .: 8110220

Set out on pages 19 to 47

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/08/2021.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company 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 Company are not required to be audited for this year 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.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
the accounts do not accord with such records; or

the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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
the accounts have not been prepared in accordance with the Charities SORP (FRS102).

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.

----- Start of picture text -----
Date: 23/11/2021
Signed:
Name: Karen Wood
Relevant professional Associate of the Chartered Institute of Management Accountants
qualification(s) or body
(if any):
Address: Outsource Accounting Services and Independent Examinations
The Hiscox Building, Peasholme Green, York
YO1 7PR
----- End of picture text -----

The Forum (Northallerton) Ltd	The Forum (Northallerton) Ltd	CharityNo	1150546	1150546
		CompanyNo	8110220
Annualaccountsforthe period
Period start date	01/09/2020	To	Period end date	31/08/2021

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
523		-	523	972
92,841		-	92,841	221,396
		-	-	-
240		-	240	533
26,500	26,356	-	52,856	58,530
		-	-	-
120,104	26,356	-	146,460	281,431

		-	-	-
134,597	26,356	-	160,953	276,542
		-	-	15,028
		-	-	-
134,597	26,356	-	160,953	291,570

14,493 -	-	-	14,493 -	10,139 -
-	-	-	-	-
14,493 -	-	-	14,493 -	10,139 -
-	-	-	-	-
14,493 -	-	-	14,493 -	10,139 -
-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
14,493 -	-	-	14,493 -	10,139 -

183,643	10,492	-	194,135	204,274
169,150	10,492	-	179,642	194,135

The Forum (Northallerton) Ltd	The Forum (Northallerton) Ltd	The Forum (Northallerton) Ltd	Charity No Company No	1150546	1150546
				8110220
Section B Balance	sheet
Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 *Total fixed assets* B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 *Total current assets* B10 Creditors: amounts falling due within one year (Note 20) B11 *Net current assets/(liabilities)* B12 *Total assets less current liabilities* B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 *Total net assets or liabilities* B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year £ F04	Total last year £ F05
	-	-	-	-	-
	24,351	-	-	24,351	30,023
	-	-	-	-	-
	-	-	-	-	-
	24,351	-	-	24,351	30,023

	1,966	-	-	1,966	2,122
	11,662	324	-	11,986	8,302
	-	-	-	-	-
	249,624	10,168	-	259,792	226,433
	263,252	10,492	-	273,744	236,857

	117,993	-	-	117,993	72,745

	145,259	10,492	-	155,751	164,112

	169,610	10,492	-	180,102	194,135

	460	-	-	460	-
	-	-	-	-	-

	169,150	10,492	-	179,642	194,135

			-	-	-
		10,492		10,492	10,492
	169,150			169,150	183,643
				-

	169,150	10,492	-	179,642	194,135

The company was entitled to exemption from audit under s477 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 Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
	ANNE WALL	23/11/2021
	GEOFF WALL	23/11/2021
Signature of director authenticating accounts being sent to Companies House
	Signature	Date dd/mm/yyyy
		23/11/2021
	GEOFF WALL

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Yes

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that At the reporting date we have a good level of reserves and the support the conclusion that the charity is a Board considers these sufficient to deal with issues that may arise going concern; in the next period because of Covid Disclosure of any uncertainties that make the The uncertainities relate to the ongoing impact of Covid. Please going concern assumption doubtful; see the Annual Report for further details on the assessment of risks. Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees Not Applicable prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2

Yes No	✓	* -Tick as appropriate
	✓

Please disclose:

*Please disclose:*
*(i) the nature of the change in accounting policy;*	Not Applicable
*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information;* *and*	Not Applicable
*(iii) the amount of the adjustment for each line affected* *in the current period, each prior period presented and* *the aggregate amount of the adjustment relating to* *periods before those presented, 3.44 FRS 102 SORP.*	Not Applicable

Section C Notes to the accounts (contd)

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
----- End of picture text -----*

Please disclose:

----- Start of picture text -----
(i) the nature of any changes; Not Applicable
(ii) the effect of the change on income and expense or
Not Applicable
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
Not Applicable
more future periods.
----- End of picture text -----

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
----- End of picture text -----*

Please disclose:

----- Start of picture text -----
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.1 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓

Section C Notes to the accounts (cont)

	Yes No N/a	Yes No N/a	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
£5,000

	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓

Section C Notes to the accounts (cont)

Yes No N/a	Yes No N/a	Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 523 - 523 972 General grants provided by government/other charities/other bodies - - - - Membership subscriptions and sponsorships which are in substance donations - - - Total 523 - - 523 972 Letting Fees inc commission on ticket sales 46,791 - - 46,79152,823 Forum Events 29,333 - - 29,333 84,487 Cinema 966 - -96617,380 Live Stream Events 2,948 - - 2,94820,684 Bar 5,620 - -5,62028,072 Cateringand Vending 2,643 - - 2,64310,333 Equipment Service 2,222 - - 2,222 1,915 Membership subscriptions and sponsorships which have an element of benefit - - - - 250 Box Office Card Fees 2,059 2,059 3,901 Contribution from Hirers to PRS Charges - - 788 Other 259 - - 259763 Total 92,841 - -92,841 221,396 - - - - - Total - - - - - Interestincome 240 - - 240 533 Total 240 - - 240 533 Covid- 19 Business Support Grant 26,500 - - 26,50025,000 Covid-19 JobRetentionScheme Grant - 26,356- 26,35618,502 GrantforCritical FriendExercise - - - - 15,028 Total 26,500 26,356 -52,856 58,530 Other - - - - - Total - - - - - 120,104 26,356- 146,460281,431 Other information: TOTAL INCOME All income in the prior year was unrestricted except for: (please provide description and amounts) Analysis Donations and legacies: Charitable activities: Other: Other trading activities: Income from investments: Separate material items of income: Grant towards cost of Relaxed Screenings (£200); Job Retention Scheme Grant (£18502); Grant for Critical Friend exercise (£15,028)	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	523	-		523	972
	General grants provided by government/other charities/other bodies	-	-		-	-
	Membership subscriptions and sponsorships which are in substance donations	-			-	-
	Total	523	-	-	523	972

	Letting Fees inc commission on ticket sales	46,791	-	-	46,791	52,823
	Forum Events	29,333	-	-	29,333	84,487
	Cinema	966	-	-	966	17,380
	Live Stream Events	2,948	-	-	2,948	20,684
	Bar	5,620	-	-	5,620	28,072
	Cateringand Vending	2,643	-	-	2,643	10,333
	Equipment Service	2,222	-	-	2,222	1,915
	Membership subscriptions and sponsorships which have an element of benefit	-	-	-	-	250
	Box Office Card Fees	2,059			2,059	3,901
	Contribution from Hirers to PRS Charges	-			-	788
	Other	259	-	-	259	763
	Total	92,841	-	-	92,841	221,396

		-	-	-	-	-
	Total	-	-	-	-	-

	Interestincome	240	-	-	240	533
	Total	240	-	-	240	533

	Covid- 19 Business Support Grant	26,500	-	-	26,500	25,000
	Covid-19 JobRetentionScheme Grant	-	26,356	-	26,356	18,502
	GrantforCritical FriendExercise	-	-	-	-	15,028
	Total	26,500	26,356	-	52,856	58,530

	Other	-	-	-	-	-
	Total	-	-	-	-	-

		120,104	26,356	-	146,460	281,431

		Grant towards cost of Relaxed Screenings (£200); Job Retention Scheme Grant (£18502); Grant for Critical Friend exercise (£15,028)
All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period or prior period, please give the reason for the conversion.
		Not Applicable

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		Analysis is sufficient to identify material items.

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year £ Description	This year £ Description	This year £ Description
CoronavirusBusiness Support Grant		26,500
JobRetentionScheme Grant		26,356
NoneReceived		-
Total		52,856
Description		Last year £
CoronavirusBusiness Support Grant		25,000
JobRetentionScheme Grant		18,502
GrantforCritical FriendExercisefrom Hambleton DC		15,028
NoneReceived		-
Total		58,530
Thisyear Lastyear
Not Applicable	Not Applicable
Thisyear Lastyear
The Forum is leased to the charity by Hambleton District Council. This is a 25 year lease at a peppercorn rent with the Council retaining some responsibility for structural maintenancematters.	The Forum is leased to the charity by Hambleton District Council. This is a 25 year lease at a peppercorn rent with the Council retaining some responsibility for structural maintenance matters.

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other	Thisyear	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
		Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	Such matters would only be reflected in the accounts if material and quantifiable	Such matters would only be reflected in the accounts if material and quantifiable
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
	Not Applicable	Not Applicable

	The operation of The Forum is underpinned by significant inputs of unpaid volunteer effort. These are not costed in the accounts but are described in the annual report	The operation of The Forum is underpinned by significant inputs of unpaid volunteer effort. These are not costed in the accounts but are described in the annual report

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
	-	-	-	-	-	-	-	-
Expenditure on charitable activities: Total expenditure on raising funds	-	-	-	-	-	-	-	-

Cost of Generating Funds	-	-	-	-	-	-	-	-
Forum Events	22,990	-	-	22,990	66,440	-	-	66,440
Cinema	607	-	-	607	6,845	103	-	6,948
Live Stream Events	1,798	-	-	1,798	11,718	-	-	11,718
Cost relatingto Cinema Projector	469	-	-	469	954	-	-	954
Bar	2,392	-	-	2,392	15,128	-	-	15,128
Catering and Vending	1,299	-	-	1,299	4,724	-	-	4,724
Sales Promotion	783	-	-	783	3,475	-	-	3,475
Equipment Service	1,000	-	-	1,000	220	-	-	220
Organisational Costs	-	-	-	-	-	-	-	-
Staffing Costs	45,487	26,356	-	71,843	72,566	18,502	-	91,068
Premises - Utilities	20,977	-	-	20,977	15,240	-	-	15,240
Premises - Other	9,148	-	-	9,148	28,129	-	-	28,129
Equipment	6,483	-	-	6,483	916	-	-	916
Depreciation	5,672	-	-	5,672	5,672	-	-	5,672
Office Expenses	9,660	-	-	9,660	13,222	-	-	13,222
Professional Fees	542	-	-	542	828	-	-	828
Bank Charges	309	-	-	309	1,119	-	-	1,119
Write Off Bad Debts	-	-	-	-	64	-	-	64
General Expenses	4,333	-	-	4,333	8,078	-	-	8,078
Governance Costs	-	-	-	-	-	-	-	-
Independent Examiners Fee	600	-	-	600	600	-	-	600
Company Operating Costs	48	-	-	48	13	-	-	13
Donations made from Proceeds of Community Fundraising Events	-	-	-	-	-	-	-	-
Donations	-	-	-	-	1,986	-	-	1,986
Total expenditure on charitable activities	134,597	26,356	-	160,953	257,937	18,605	-	276,542
Separate material item of expense
"Critical Friend"Exercise	-	-	-	-	-	15,028	-	15,028
Total	-	-	-	-	-	15,028	-	15,028
Other
Other	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	134,597	26,356	-	160,953	257,937	33,633	-	291,570

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

There were no extraordinary items to reflect in the accounts in the year or in the preceeding year

Note 8 Funds received as agent

Not Applicable

Note 9 Support Costs

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

The Forum does not allocate non direct organisational costs across activities

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	600	600
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 11 Paid employees

11.1 Staff Costs

Salaries and wages Other Employee and Volunteer Related Costs Staff and Volunteer Training Social security costs Recruitment Costs Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	70,786	87,348
	223	2,258
	804	1,321
	-	141
	30	-
	-	-
	71,843	91,068

Staff costs are shown gross. In 2020-21 the accounts reflect a Job Retention Scheme Grant of £26,356 to offset our costs for staff on Furlough for the period up to August 2021. In 2019-20 the equivalent figure was £18,502

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

None

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

TRUE

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

No payments were made to the Trustees of the Charity. The most senior role on the staff group - The Forum Manager - was paid less than the £60k limit in the last year and it is not considered appropriate to share personal details of the salary arrangements in this note

	This year Number as at 31/8/2021	Last year Number as at 31/8/2020
Fundraising	-	-
Charitable Activities	6(3.13 FTE)	8(4.00 FTE)
Governance	-	-
Other	-	-
Total	6 (3.13 FTE)	8(4.00 FTE)

The headcount and FTE are based on staff in post and their contractual hours. On 31st August 2021 two of our team were on Flexible Furlough and working less than their contractual hours. The figure also includes a member of staff on maternity leave (FTE 0.25). On 31st August 2020 most of our team was on Flexible Furlough and one member of staff (FTE 0.38) was on extended sick leave.

11.3 Ex-gratia payments to employees and others (excluding trustees)

11.4 Redundancy payments

None None

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Thisyear	Lastyear
£	£
804	1,321
All costs were allocated to unrestricted funds
	For the period when staff were placed on furlough to the end of July 2020 the Government Job Retention Scheme made a contribution to the cost of employer pension contributions. The amount covered by grant (£136) has been included in the restricted funds costs for staffing met by that grant.

Amount of contributions recognised in the SOFA as an expense

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined Not Applicable contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or Not Applicable deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms Not Applicable and conditions of the multi-employer plan Explain how any liability arising from an agreement with a multi-employer Not Applicable plan to fund a deficit has been determined.

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
	£	£	£	£
Grants to charities and good causes from special Fundraising events	-		NIL	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
Name of Institution	Purpose	Total amount of grants paid £
		-
*TOTAL GRANTS PAID*		-

Section C Notes to the accounts (cont)

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
	£	£	£	£
Grants to charities and good causes from special Fundraisingevents	1,986		NIL	1,986
*Total*	1,986	-	-	1,986

Please enter “Nil” if the charity does not identify and/or allocate support costs.

Name of Institution	Purpose	Total amount of grantspaid £
Ben Hyde Trust	General donation made from proceeds of Remembrance Dayconcert	1,415
Macmillan Cancer Support	General donation made from proceeds of community fundraising coffee morning	240
Dementia Forward	General donation made from proceeds of community fundraising coffee morning	186
Guide Dogs for the Blind	General donation made from proceeds of community fundraising coffee morning	127
Solving Kids Cancer	Additional donation in respect of community fundraising coffee morning held in 2018-19	18
*TOTAL GRANTS PAID*		1,986

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery £	Furniture and fittings £	Total £
-	-	39,258	24,357	63,615
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	39,258	24,357	63,615

14.2 Depreciation and impairments

N/A	N/A	SL	SL
		10%	20% furnishing 10% equipment

-	-	20,108	13,484	33,592
-	-	-	-	-
-	-	3,926	1,746	5,672
-	-	-	-	-
-	-	-	-	-
-	-	24,034	15,230	39,264

-	-	19,150	10,873	30,023
-	-	15,224	9,127	24,351

Section C Notes to the accounts (cont)

14.4 Impairment Please provide a description of the events and No impairment recorded in either this year or circumstances that led to the recognition or last year reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation Not Applicable the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible None in either year fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible None in either year fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to None in either year which the charity has restricted title or that are pledged as security for liabilities.

Section C Notes to the accounts (cont)

Note 15 Intangible assets

The Forum has no Intangible Assets

Note 16 Heritage assets

The Forum has no Heritage Assets

Note 17 Investment assets

The Forum has no Investment Assets

Section C Notes to the accounts (cont)

Note 18 Stocks

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	2,122	-	-	-
-	4,693	-	-	-
-	3,691	-	-	-
-	1,158	-	-	-
-	1,966	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	1,966	-	-	-
-	2,122	-	-	-

Note: The impaired stock reflects items going "out of life" in the period up to 31st August 2021 that were not saleable because of the Covid - 19 closure. In respect of non-alcoholic drinks, these were made available to the NHS team using the Forum as a vaccination centre at no cost. The impaired stock value of £1,158 was offset by £307 of returned beer duty, giving a net charge to the accounts of £851

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

None either this year or last year

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Less: Provision for Bad Debts Total Other debtors (Sum due from Card Merchant Services at year end) Other debtors (Job Retention Grant - balance due to 31st August )	This year £	Last year £
	3,210	379
	1,940	3,965
	324	3,447
	7,512	1,511
	- 1,000	- 1,000
	11,986	8,302

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
21,499	2,703	-	-
66,300	47,981	460	-
21,467	13,000	-	-
6,546	5,339	-	-
1,470	1,535	-	-
546	180
165	2,007	-	-
117,993	72,745	460	-

Note: The £460 relates to ticket pre-sales for an event rearranged because of Covid issues to September 2022

20.2 Deferred income

Please explain the reasons why income is deferred.

We defer pre-sale of tickets for future events, including monies from third party events where we act as ticketing agent. For our own events income is brought into account at the date the show takes place. For third party events the income is dealt with as part of the post show settlement. Deposits and pre-payments for room hire taking place after the year end are also accrued. A deferred income account for ticket monies was set up in 2020-21 and the figures below reflect that change in accounting treatment. In the previous year a deferred income account was not maintained but an exercise was carried out at the year end to assess and accrue ticket monies for events after the end of the finacial year using our box office system records. The figures for both years are impacted by the need to carry forward income in respect of shows postponed because of Covid -19, as well as outstanding credit notes and gift vouchers offered to those who did not take refunds for cancelled shows.

*Movement in deferred income account for ticket monies* Balance at the start of the reporting period Amounts added in current period Amounts released to income from current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	Deferred
	109,745	Income
	- 24,427	Account
	-	Not used
	85,318	See note

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

A standard sum of £1,000 is included on the balance sheet as a provision for bad debts. This was made in 2012/13 and remains at that level. Dependent on any debt collection issues in any year.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	1,000	1,000
	-	-
	-	-
	-	-
	1,000	1,000

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and Not Applicable details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of Not Applicable any amounts designated and the likely timing of that expenditure.

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

Note applies to both this year and last year

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

The charity has a straightforward approach to such matters. Debtors arising from invoices raised are deemed to be payable immediately and our credit control function aims to maintain low outstanding debt with proactive debt management. Our policy is to pay our creditors as soon as possible broadly on a weekly payment cycle. Money held from ticket sales at our box office on behalf of hirers is subject to reconciliation as soon as possible after the completion of the event with a net settlement made if possible within 10 days. At present surplus funds are held in a bank deposit account with instant access. No hedging is undertaken

Not Applicable

Note 23 Contingent liabilities and contingent assets

There were no contingent assets or liabilities during the period or the preceeding year

Note 24 Cash at bank and in hand

Other (Floats and Petty Cash) Total Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and in hand	This year £	Last year £
	-	-
	222,840	192,599
	36,507	33,639
	445	195
	259,792	226,433

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

Note applies to both this year and last year

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

Based on experience, our exposure to credit risk is low, with amounts written off each year being under £1000. (£0 in 2020/21 and £64 in 2019/20). We have, however, agreed a provision in the Balance Sheet against such risk at £1000, and this sum has been maintained since 2012/13. Our current position on liquidity risk is low. Cash balances are high and sums are held in a deposit account with instant access. We hold no investments subject to market risk.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

None.

Note 26 Events after the end of the reporting period

Please complete this note if events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event Not Applicable Provide an estimate of the financial effect of the Not Applicable event or a statement that such an estimate cannot be made

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or U *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Arts Development and Recovery Fund	R	This fund was slighly repurposed for 2020-21 and is available to support the promotion of a wider range of arts and cultural events or from the current year to be available to support events making reduced contributions because of audience numbers being affected by Covid measures including apparent audience hesitancy. The Board decided not to draw on the Fund in the current year, but is likely to do so for this new purpose during 2021-22 as audience numbers continue to be impacted.	9,476	-	-	-	-	9,476
Development Fund for Young People's Activities	R	The Fund was created with monies transfered to the Forum from the Base Project, a charity that was wound up in 2015/16. It is available to support cost of activities for younger people. There was no call on the Fund in 2020-21	750	-	-	-	-	750
Defibrilator Repair and Renewals Fund	R	Balance of funding received from the Coop Community Fund for the defibrilator project. This is held for future costs of replacement items such as masks and batteries and any necessary repairs. There was no call on the Fund in 2020-21	169	-	-	-	-	169
Job Retention Scheme	R	Government Scheme to meet specific costs incurred for furloughed staff. Eligible spend to year end matched with grant entitlement.		26,356	- 26,356	-	-	-
Relaxed Screening Fund	R	A fund set up through a donation to support the cost of relaxed screenings not met by ticket sales. There was no call on the Fund in 2020-21	97	-	-	-	-	97
Equipment Service Fund	U	~~Reserve for repair or~~ replacement of items used in the equipment service that cannot be met from current income. There was no call on the Fund in 2020-21. As part ~~of the review of reserves~~	2,000	-	-	- 2,000	-	-
General UnrestrictedFund	U		181,643	120,104	- 134,597	2,000	-	169,150
Total Funds			194,135	146,460	- 160,953	-	-	179,642

Yes No ✓ ✓

Fund balances carried forward include assets and liabilities denominated in a foreign currency

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or U *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Arts Development Fund	R	To support the promotion of a wider range of arts and cultural events. The Fund is available to underwrite any deficit incurred should events identified by the Board under the terms of the Fund incur such a deficit. There was no call on the Fund in 2019-20	9,476	-	-	-	-	9,476
Development Fund for Young People's Activities	R	The Fund was created with monies transfered to the Forum from the Base Project, a charity that was wound up in 2015/16. It is available to support cost of activities for younger people. There was no call on the Fund in 2019- 20	750	-	-	-	-	750
Defibrilator Repair and Renewals Fund	R	Balance of funding received from the Coop Community Fund for the defibrilator project. This is held for future costs of replacement items such as masks and batteries and any necessary repairs. There was no call on the Fund in 2019-20	169			-	-	169
Critical Friend Exercise	R	Hambleton District Council grant paid for this piece of work.		15,028	- 15,028			-
Job Retention Scheme	R	Government Scheme to meet specific costs incurred for furloughed staff. Eligible spend to year end matched with grant entitlement.		18,502	- 18,502			-
Relaxed Screening Fund	R	A fund set up through a donation to support the cost of relaxed screenings not met by ticket sales	-	200	- 103	-	-	97
Equipment Service Fund	U	Reserve for repair or replacement of items used in the equipment service that cannot be met from current income. There was no call on the Fund in 2019-20	2,000.00	-	-	-	-	2,000
General Unrestricted FundBalance	U		191,879	247,701	- 257,937	-	-	181,643
Total Funds			204,274	281,431	- 291,570	-	-	194,135

Fund balances carried forward include assets and liabilities denominated in a foreign currency

Yes No	Yes No
✓	✓

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds		NIL
Between endowment and restricted funds		NIL
Between endowment and unrestricted funds		NIL

Lastyear
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds		NIL
Between endowment and restricted funds		NIL
Between endowment and unrestricted funds		NIL

27.4 Designated funds This year

Thisyear 27.4 Designated funds
Planned use	Purpose of the designation	Amount
Equipment Service Fund (see below)	As part of our review of reserves the Board decided that there was no further need to designate a separate sum for this purpose, and as at 31/8/2021 the sum was reallocated to the general unrestricted reserve.	NIL
Lastyear
Planned use	Purpose of the designation	Amount
Equipment Service Fund	A fund available for additional equipment for the service, or to meet high maintenance or renewal costs in any year.	£2,000

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

28.2 Trustees' expenses

No trustee expenses have been incurred (True or False)

TRUE TRUE TRUE

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year	This year	This year	This year
There have been no related party transactions in the reporting period (True or False)						TRUE

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£

*For any related party, please provide details of any* *guarantees given or received.* *In relation to the transactions above, please provide the* *terms and conditions, including any security and the nature* *of any payment (consideration) to be provided in* *settlement.*


			Not Applicable

Last year

There have been no related party transactions in the reporting period (True or False)

TRUE

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. Whilst no formal provision is made in these accounts, attention is drawn to the issue about the VAT registration position of the Forum as described in the Annual Report