OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← The Forum (Northallerton) Ltd

2025-08-31-accounts

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

The Forum (Northallerton) Ltd (A Charitable Company Limited by Guarantee)

Charity registration number: 1150546 Company registration number: 8110220

Annual Report and Financial Statements For the Year Ended 31 August 2025

31 August 2025 Forum accounts FINAL.signeddocx

1

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Legal and Administrative information

Trustees Deborah Munton (Chair)
Hazel Clayson (Treasurer)
Maureen Willoughby
Alan Owens
Paul Phillips
Rob Bramley Resigned 17/12/24
Sue Thompson
Mark Stott Appointed 17/12/24
Elizabeth Shaw Co-opted member 12/2/25
Wayne Kyte Co-opted member 16/4/25
Joanne Dewar Co-opted member 21/5/25
Forum manager Ian McCarthy
Charity Name The Forum (Northallerton) Ltd
Other name the charity uses The Forum Northallerton
Registered Charity number 1150456
Registered Company number 8110220
Principal address and The Forum
registered office Bullamoor Road
Northallerton
North Yorkshire
DL6 1LP
Independent Examiner Karen Wood ACMA CGMA
Outsource Accounting services and
Independent Examinations
2 Galligap Lane
Osbaldwick
York
YO10 3NR
Bank details Barclays Bank
1 Churchill Place
London
E14 5HP

31 August 2025 Forum accounts FINAL.signeddocx

2

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Contents

Legal and Administrative information ............................................................................................................ 2
Trustees’ Report (including Directors’ Report) .............................................................................................. 4
Statement of Trustee’s responsibilities in relation to financial statements ..................................................... 9
Independent Examiner’s report to the trustees of The Forum (Northallerton) Ltd ........................................ 10
Statement of Financial Activities ................................................................................................................. 11
Balance sheet ............................................................................................................................................. 12
Notes to the Financial Statements .............................................................................................................. 13
1. Accounting policies ......................................................................................................................... 13
2. Analysis of income .......................................................................................................................... 14
3. Analysis of expenditure ................................................................................................................... 15
4. Employees ...................................................................................................................................... 16
5. Tangible Fixed assets ..................................................................................................................... 16
6. Stocks ............................................................................................................................................. 17
7. Debtors ........................................................................................................................................... 17
8. Cash at bank and in hand ............................................................................................................... 17
9. Creditors ......................................................................................................................................... 17
10. Charity funds ................................................................................................................................... 18
11. Analysis of net assets between funds ............................................................................................. 20
12. Transactions with related parties ..................................................................................................... 20

31 August 2025 Forum accounts FINAL.signeddocx

3

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Trustees’ Report (including Directors’ Report)

The Trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s memorandum and articles of association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)” (effective 1 January 2019).

Objectives and activities

As set out in our Memorandum and Articles of Association, the charity’s objects are 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 condition of life for residents.

In furtherance of these objects, but not otherwise, the Trustees shall have power:

Summary of main activities

Our core service provision is listed below and our intention remains 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:

Achievements and performance during the year

A year of celebration and investment

This year represents the 50[th] anniversary of the building which we now know as the Forum. On the achievement of this milestone the board’s priorities included celebration events and investment. We were keen to promote our charitable status to allow us to develop ways to supplement our income through sponsorship and advertising, holding fundraising events and a raffle, as well as making it easier for the public to make individual donations.

Some investment was needed to replace or repair equipment, and the cost of this work will be incurred during 24/25 and 25/26. Where possible grants are being sought.

Another priority has been to increase community awareness of the Forum by a greater presence in the media and on social media. We have had a number of very positive pieces in the press. We now have the Darlington and Stockton Times as a Partner.

31 August 2025 Forum accounts FINAL.signeddocx

4

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

We continued work to deliver on the funding granted via the UKSPF fund in 2023/24. We now have newly finished floors to both performance spaces and new comfortable foldable seating. There have been upgrades to our IT, CCTV system and a new box office desk. The last work has been the new external signage.

Rishi Sunak MP, visited in May to meet volunteers, staff and the board. He spent a great deal of time learning more about the efforts to raise funds to improve facilities and was full of praise for the Forum as a great venue and an asset for the community.

Following our skills audit last year, the board took the decision at the beginning of the year to invest in some specialist knowledge, and we have since worked with consultants in PR/media, bid writing and fund raising to allow us to move forward on some of our priorities. We are also working with a Health and Safety consultant to ensure we maintain good standards of compliance.

We are currently awaiting the outcomes from several bids, which if successful will allow us to upgrade the seating and the public toilets.

Following the trend of recent years, customers continue to leave it until much later before committing to ticket purchases. Again, this has led to a number of show cancellations this year, where promoters have not been able to wait for potential late sales. However, the Forum still maintained a great range of programme with some excellent sellout shows. Some of the highlights are recorded below.

During 24/25 the Forum programmed 209 separate performances across all genres including cinema. There were 23,126 admissions. This compares with 217 performances and 22,517 tickets for the previous year.

Comedy continued to be one of our most successful genres with sellout ticket sales for the Jason Manford work in progress shows (4 shows, 1190 admissions). This year we entered into an arrangement to host Manford’s Comedy Club on a regular basis. This showcases new comic talent chosen by Jason – the first event held in February was also a sellout. We enjoyed great success with several other comics such as Kevin Bloody Wilson, John Shuttleworth, Clinton Baptiste and Count Arthur Strong.

‘An Audience with Lord Ian Botham’ was also a great success.

Tribute Acts also continued to perform strongly this year. Particular favourites with the Forum audiences were tributes to Taylor Swift (sellout) and the Eagles. Other musical acts that did very well were ‘Made in Tennessee’, History of Rock and American Four Tops.

Tom Rolfe’s Christmas Santa show was again enjoyed by our younger audiences. Nine performances over four days attracted 2002 attendees.

The Forum was pleased to again host our local amateur groups, who performed some marvellous shows throughout the year. Northallerton Musical Theatre Company gave us Beauty and the Beast and Love Musically, whilst Northallerton Amateur Variety Company performed Robinson Crusoe. Crash Bang Wallop performed Shrek, Everybody’s Talking about Jamie and their 20[th] Anniversary Concert. The Allerton Players staged ‘The Mirror Cracked whilst The Northallerton Male Voice Choir performed two concerts during the year.

Our Annual Festival of Remembrance raised £1,328 which was donated to the Ben Hyde Trust and the Royal British Legion.

The most popular film of the year was ‘The Salt Path’, where 182 attended, followed by ‘Paddington in Peru’ with 168. Event cinema highlights were Andre Rieu Christmas and 75[th] Birthday concerts with 231 attendances in total. The Royal Ballet performance of The Nutcracker was the best attended of the livestreams.

31 August 2025 Forum accounts FINAL.signeddocx

5

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Regular room hire arrangements with local groups have been maintained with some additional users coming on board. One off bookings for meetings and conferences have increased.

Scones 4 u continued to operate in the foyer on Thursdays. We offer them use of the kitchen and foyer space free of charge so that they can raise funds for their group. This activity allows young people with special needs to gain important life skills as well as being able to offer our local customers a chance to meet up and enjoy refreshments.

People

Our small staff team has seen some changes during 24/25. The vacant role of House Manager was filled in April 2025 when we welcomed Fiona Kyte. Darren Kirk, long standing facilities assistant and technician left in January 2025 to pursue other opportunities and was replaced by Graeme Hunter in April 2025. There has been even more than usual going on at the Forum during this special year and thanks go to all the staff for their hard work, loyalty and patience.

Our team of volunteers currently numbers 86, with 13 new recruits having joined us during the 24/25 period. An average of 46 different people volunteered each month. During this year our volunteers gifted us with 4523 hours of their time which is a 4% increase on the previous year. This equated to 1670 separate shifts, a 7% increase. Yet again, this huge investment of time freely given (which represents more than £50,000 of paid time), demonstrates the importance of the work our volunteers do for us. Without their input, the Forum could not continue as a viable venue, and enormous thanks go to them all for their continued support and hard work.

Mark Stott was appointed to the board at December’s AGM after a period as a co-opted member. Liz Shaw was co-opted to the board in February 2025 and has taken on the role of secretary. Wayne Kyte was coopted to the board in April 2025 and Joanne Dewar in May 2025. Through last year’s skills audit we were able to identify and fill some of the gaps leading to better range of skills around the table.

Looking to the future

We are looking forward to continuing our 50[th] celebrations next year with some major events coming up. We have already enjoyed our wonderful 50[th] Anniversary concert in September and seen the start of our ‘Memories’ display (but more of both in next year’s report).

In November we will be holding a plaque unveiling ceremony to commemorate our special birthday. Further fundraising events are planned to include ‘An Evening with Rosie Paige and Peter Wright’.

On November 28[th ] we will draw our fundraising raffle. All proceeds from the raffle and the concert will go to our ‘refurbishment fund’ which will be used towards upgrading and improving our facilities such as the raked seating and the public and backstage toilets.

We look forward to the arrival of our donation station to allow users to donate by either cash or card.

We will continue to work on submitting bids to obtain funding which will allow us to do the necessary upgrades and improve facilities for our users, ensuring the Forum continues to serve the community far into the future.

Financial review

The statement of financial activities on page 11 shows unrestricted net income for the period of £3,295 (23/24: £13,789 income) and a net expenditure against restricted funds of £32,453 (23/24: net income of £51,479).

Total funds at 31 August 2025 were £195,567 (23/24: £228,080) including unrestricted funds of £187,931 (23/24: £184,636) and restricted funds of £7,696 (23/24: £43,444).

31 August 2025 Forum accounts FINAL.signeddocx

6

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

The principal funding sources of the charity are described in note 2 of the accounts and were Forum events, letting fees, cinema and livestream screen showings and the bar and refreshments sold at these events.

Reserves

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a minimum level of between 3 and 6 month’s operating expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This remains unchanged from 2023/24. Unrestricted reserves are also maintained to cover the net balance of our fixed assets.

This year the Board agreed to designate some unrestricted reserves for specific projects as follows. These are described in more detail in note 10 to the accounts:

As in previous years the Board also recognise the potential financial consequences of any forthcoming appeal by HMRC in respect of a national case involving the definitions underpinning the Cultural Exemption arrangement that the Forum relies upon 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. With regard to this, the Board continues to consider it prudent not to commit the whole of the uncommitted restricted reserve at this time until the position is clear.

Principal sources of funds

The charity’s principal funds come from the hire of premises and the surpluses on events promoted by the Forum, together with the surplus on bar and catering activities linked to those uses.

Principal risks

The principal risks currently faced by the Forum are similar to those faced by many other smaller charities in the UK.

Although we always aim to set a break-even budget, all of the above makes this more challenging every year, meaning that we continue to explore alternative funding to ensure financial stability over the forthcoming years.

31 August 2025 Forum accounts FINAL.signeddocx

7

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Relationships with related parties

The Forum leases its building from North Yorkshire 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 liaison meetings dealing with any building related issues relevant to the lease.

One of our trustees, Alan Owens, manages a band which is involved in Forum events. On occasion payments are made by the Forum for band fees and expenses all of which went to other members of the band. In 24/25 these amounted to £nil (23/24: £1,150).

Structure, governance and management

The Forum is a company limited by guarantee and is governed by a Memorandum and Articles of Association. It was incorporated under the Companies Act 1985 on 19 June 2012 and obtained charitable status on 21 January 2013.

The Trustees are also the directors for the purpose of company law. None of the Trustees has any beneficial interest in the company. All the Trustees are members of the company and guarantee to contribute £1 in the event of winding up.

The appointment of Trustees is a matter for vote by Members at an Annual General Meeting (AGM) or Extraordinary meeting arranged for this purpose. The Memorandum and Articles of the charity (clauses 3038) set out in detail the role of Trustees and the Members of the charity at such a general meeting to appoint or re-appoint trustees. At each AGM one third of the trustees will be asked to stand down, based on length of service, but may seek reappointment. The Board of Trustees has the power to co-opt (clause 37) additional trustees but only until the next AGM at which point their re-election will be a matter for vote at the meeting. No external body is entitled to appoint a trustee.

New trustees are inducted by the Chair based on the standard documentation provided by the Charity Commission. They 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), of which they are reminded at relevant points in the annual cycle.

All trustees receive the update from the Charities Commission on key developments, and the Forum has membership of the National Council for Voluntary Organisations (NCVO) which provides regular updates and bulletins on a range of governance matters. A summary of those relevant to the working of the Forum will be raised at the Board. Appropriate Board members take advantage of relevant training provided by external organisations, a summary of which is shared at Board meetings.

During 2024-25 the Board has operated 2 subgroups involving some Board members:

The Forum manager leads a small team of full time and part time staff and has delegated responsibility for the day to day running of the Forum. He is held to account by the Board through monthly meetings to which detailed financial and management reports are provided. The Board works closely with the team to ensure that the charity’s objectives are met, and resources are deployed as effectively as possible.

The Forum has agreed a Pay policy which sets out the way decisions on pay and conditions of service will apply. Pay and remuneration of the Forum Manager and staff is reviewed annually in April and takes into account relevant comparators, Government decisions on the National Living Wage, the business plan and the financial position.

31 August 2025 Forum accounts FINAL.signeddocx

8

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Statement of Trustee’s responsibilities in relation to financial statements

Company Law requires the Directors (Trustees) to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for the year. In preparing those financial statements the Directors (Trustees) are required to:

The Directors (Trustees) are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to 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.

Disclosure of information

In so far as the Trustees are aware:

Exemptions

The Company has taken advantage of the small companies’ exemption in preparing the annual report and financial statements on pages 1 to 20.

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.

Declaration

The Trustees declare that they have approved the Trustees’ report (including directors report) on pages 1 to 20.

Signed on behalf of the Charity’s Trustees/Directors

Signatures

Full Names Deborah Munton Hazel Clayson
Position
Date		 Chair of Trustees
21 November 2025
~~ee~~		 Trustee
21 November 2025

31 August 2025 Forum accounts FINAL.signeddocx

9

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Independent Examiner’s report to the trustees of The Forum (Northallerton) Ltd

I report on the accounts of: The Forum (Northallerton) Ltd For the year ended: 31[st] August 2025 Which are set out on pages 11 to 20

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 1 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 in connection with the examination giving me cause to believe that in any material respect:

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

  2. the accounts do not accord with those records

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (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.

~~eat~~ 21 November 2025 Karen Wood (ACMA) Date: Outsource independent examination service 2 Galligap Lane Osbaldwick York YO10 3NR

31 August 2025 Forum accounts FINAL.signeddocx

10

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Statement of Financial Activities Including income and expenditure account

For the year ended 31[st] August 2025

Notes
Income from:
Donations and legacies
2
Charitable Activities
2
Investments
2
Total income
Expenditure on:
Charitable activities
3
Other expenditure
Total expenditure
Net income/expenditure
for the reporting period
Transfer between funds
Net incoming/ (outgoing)
resources
Total funds at 1
September 2024
10
Total funds at 31 August
2025
10		 Unrestricted
funds
2025
£
Restricted
funds
2025
£
Total
2025
£
1,332
-
1,332
456,870
-
456,870
3,849
-
3,849
462,051
-
462,051
458,756
35,748
494,504
-
-
-
458,756
35,748
494,504
3,295
(35,748)
(32,453)
-
-
-
3,295
(35,748)
(32,453)
184,636
43,444
228,090
187,931
7,696
195,627		 Unrestricted
funds
2024
£
Restricted
funds
2024
£
Total
2024
£
953
953
410,252
38,918
449,170
2,731
2,731
413,936
38,918
452,854
395,147
6,228
401,375
-
-
-
395,147
6,228
401,375
18,789
32,690
51,479
(5,000)
5,000
-
13,789
37,690
51,479
170,847
5,754
176,601
184,636
43,444
228,080

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

All income and expenditure derive from continuing activities.

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

31 August 2025 Forum accounts FINAL.signeddocx

11

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Balance sheet

As at 31 August 2025

==> picture [497 x 273] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2025|2024|2024| |Notes|£|£|£|£| |Fixed tangible assets|5|3,992|8,731| |Current assets| |Stock|6|3,129|3,599| |Debtors|7|1,030|1,532| |Cash at Bank – Barclays|8|280,283|333,296| |284,442|338,427| |Current liabilities| |Creditors|9|(92,807)|(119,078)| |Net current assets|191,635|219,349| |-|-| |Creditors falling due after more than 1 year| |Total assets less current liabilities|195,627|228,080| |Income funds| |Unrestricted funds|10|146,931|184,636| |Designated funds|10|41,000|-| |Restricted funds|10|7,696|43,444| |Balance at the end of the year|195,627|228,080|

----- End of picture text -----

For the year ending 31 August 2025, 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 of its accounts for the year in question 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 small companies subject to the small companies’ regime and in accordance with FRS102 SORP.

The financial statements were approved by the Trustees on 21 November 2025.

Signed on behalf of all the Trustees/Directors:

==> picture [493 x 182] intentionally omitted <==

----- Start of picture text -----
|||| |---|---|---| |Signed|Print name|Date of approval| |Deborah Munton| |Chair of Trustees|21 November 2025| |a72| |Hazel Clayson|21 November 2025| |Trustee| |Op| |Signature|Date| |Signature of director authenticating| |accounts being sent to Companies House|21 November 2025| |a|Deborah Munton| |31 August 2025 Forum accounts FINAL.signeddocx|

----- End of picture text -----

12

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

Notes to the Financial Statements

For the year ended 31[st] August 2025

1. Accounting policies

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements have been prepared in sterling, which is the functional currency of the charity, and are rounded to the nearest £.

(b) Going concern

The Trustees consider there are no material uncertainties about the Charity's ability to continue as a going concern. The review of our financial position, reserves levels and future plans gives Trustees confidence the charity remains a going concern for the foreseeable future. As a result, the financial statements have been prepared on a going concern basis.

(c) Income

Income is recognised when the charity is legally entitled to it after any performance conditions are met, the amounts can be measured reliably and it is probable that income will be received.

Cash grants and donations are recognised on receipt. Performance related grants are only included when the charity has met the performance related conditions.

Deferred income - 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 the income and expenditure account at the date the show takes place. For third party events the income (alongside related costs) is dealt with as part of the post show settlement. Bank interest is recognised when receivable by the charity.

The value of any voluntary help is not included in the financial statements but is described in the Trustees’ Annual Report on page 6.

(d) Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

(e) Stocks

Stocks are stated at the lower of cost or net realizable value.

31 August 2025 Forum accounts FINAL.signeddocx

13

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

(f) Debtors

Debtors (including trade debtors) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently they are measured at the cash or other consideration expected to be received.

Tangible fixed assets

Tangible assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Assets are capitalised if they can be used for more than one year, and cost over £5,000 (though a lower sum may apply at the discretion of the Board).

Depreciation is recognised to write off the cost of assets les their residual values over their useful lives on the following basis:

Plant and machinery 10 years straight line basis Furniture and fixtures 5 years straight line basis Equipment 10 years straight line basis

2. Analysis of income

Analysis
Donations
Donations and gifts
Unredeemed gift
vouchers and credit
notes treated as
donations
Total
Charitable
activities
Letting fees including
commission on ticket
sales
Forum events
Cinema
Live stream and event
cinema
Bar
Catering and sale of
refreshments
Equipment hire
Box office card fees
Irrecoverable VAT
Other
Total
Income from
investments
Interest income
TOTAL
INCOME		 Unrestricted
funds
2025
Restricted
funds
2025
(note 10)
Total
funds
2025
Unrestricted
funds
2024
Restricted
funds
2024
(note 10)
Total
funds
2024
£
£
£
£
£
£
1,332
-
1,332
953
-
953
-
-
-
-
-
-
1,332
-
1,332
953
-
953
87,869
-
87,869
82,918
-
82,918
251,115
-
251,115
206,077
-
206,077
6,613
-
6,613
8,862
-
8,862
10,020
-
10,020
14,610
-
14,610
53,613
-
53,613
54,437
-
54,437
26,950
-
26,950
23,637
-
23,637
5,511
-
5,511
5,619
-
5,619
11,667
-
11,667
12,363
-
12,363
1,533
-
1,533
1,979
-
1,979
1,729
38,918
40,647
456,870
-
456,870
410,252
38,918
449,170
3,849
-
3,849
2,731
-
2,731
462,051
-
462,051
413,936
38,918
452,854

31 August 2025 Forum accounts FINAL.signeddocx

14

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

3. Analysis of expenditure

Analysis
Note
Expenditure on
charitable
activities
Forum events
Cinema (including
projector)
Live stream and event
cinema
Bar
Catering and
refreshments
Sales promotion
Equipment service
Irrecoverable VAT on
the above
Total
Organisational
costs
Staffing costs
4
Utilities
Premises
Equipment
Depreciation
5
Office expenses
Box office costs and
fees
Professional fees
Bank charges
General expenses
Irrecoverable VAT on
the above
Total
Donations made
from proceeds
of community
fundraising
events
Donations
TOTAL
EXPENDITURE		 Unrestricted
funds
2025
Restricted
funds
2025
(note 10)
Total
funds
2025
Unrestricted
funds
2024
Restricted
funds
2024
(note 10)
Total
funds
2024
£
£
£
£
£
£
172,345
-
172,345
143,883
888
144,771
4,407
-
4,407
4,718
4,718
4,597
-
4,597
6,491
6,491
21,828
-
21,828
22,540
22,540
10,561
-
10,561
9,098
9,098
6,081
-
6,081
6,382
6,382
1,212
-
1,212
111
111
25,595
-
25,595
21,571
21,571
246,626
-
246,626
214,794
888
215,682
104,390
-
104,390
103,995
103,995
32,323
-
32,323
24,645
24,645
15,431
35,748
51,179
11,571
5,340
16,911
7,082
-
7,082
1,335
1,335
4,739
-
4,739
4,276
4,276
5,951
-
5,951
3,941
3,941
12,068
-
12,068
13,119
13,119
8,911
-
8,911
3,375
3,375
1,409
-
1,409
1,557
1,557
6,057
-
6,057
4,861
4,861
12,441
-
12,441
6,500
6,500
210,802
35,748
246,550
179,175
5,340
184,515
1,328
-
1,328
1,178
-
1,178
458,756
35,748
494,504
395,147
6,228
401,375

Included within professional fees are payments made to the independent examiner of £700 (2024: £700) for independent examination fees.

Donations do not form a material part of the charitable activities. They relate to a general donation made from proceeds of a Remembrance Day concert held to raise monies for the Ben Hyde Trust and the Royal British Legion (2024: the Ben Hyde Trust and the Royal British Legion).

31 August 2025 Forum accounts FINAL.signeddocx

15

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

4. Employees

Employment costs

Employment costs
Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Recruitment costs
Staff and volunteer training
Other employee and volunteer related costs
Total staff costs		 2025
£
2024
£
99,702
100,214
2,348
1,680
1,867
1,894
473
30
-
177
-
-
104,390
103,995

Staff costs are shown gross.

There were no employees whose annual remuneration was £60,000 or more.

No payments were made to the trustees of the charity

Average headcount in the year
Fundraising
Charitable activities
Governance		 2025
£
2024
£
-
-
6 (3.5 FTE)
6 (3.5 FTE)
-
-
6 (3.5FTE)
6 (3.5FTE)

The headcount and FTE are based on staff in post and their contractual hours. We had 0 (2024:1) vacancies as at 31 August 2025. In both years we employed temporary staff on a casual basis to fill occasional shifts. They are not included in the headcount.

5. Tangible Fixed assets

Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Disposals
Depreciation
At 31 August 2024
Net book value
At 1 September 2024
At 31 August 2025		 Plant and
machinery
£
Fixtures
and
fittings
£
Total
£
39,258
24,357
63,615
-
-
-
39,258
24,357
63,615
34,706
20,178
54,884
-
-
-
3,218
1,521
4,739
37,924
21,699
59,623
4,552
4,179
8,731
1,334
2,658
3,992

31 August 2025 Forum accounts FINAL.signeddocx

16

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

6. Stocks
Finished goods and goods for resale – charitable activities
7. Debtors
Trade debtors
Prepayments and accrued income
Other debtors
Less: provision for bad debts
Total
8. Cash at bank and in hand
Short term deposits
Cash at bank and in hand
Other (floats and petty cash)
9. Creditors
Trade creditors
Accruals and deferred income
Income in advance for third party shows
Outstanding gift vouchers and credit notes
Taxation and social security
Company credit card
Total		 2025
£
2024
£
3,129
3,599
2025
£
2024
£
1,920
2,422
-
-
-
-
(890)
(890)
1,030
1,532
2025
£
2024
£
207,980
300,131
71,203
31,853
1,099
1,312
280,283
333,296
2025
£
2024
£
27,409
25,920
63,020
91,566
547
-
1,359
539
472
1,053
-
92,807
119,078

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 the income and expenditure account at the date the show takes place. For third party events the income (alongside related costs) is dealt with as part of the post show settlement. The value of gift vouchers and credit notes is brought into the income and expenditure account at the point they are redeemed.

Movement in deferred income for ticket monies
Balance at the start of the reporting period
Added in the current period
Released to income from current period
Balance at the end of the reporting period		 2025
£
2024
£
91,566
63,123
330,818
353,129
(360,064)
(324,686)
62,320
91,566

31 August 2025 Forum accounts FINAL.signeddocx

17

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

10.Charity funds

Restricted funds
Arts development and recovery fund
Development fund for young people’s
activities
Defibrillator repair and renewals fund
Relaxed screening fund
UKSPF grant
Total restricted funds
Unrestricted funds
Designated Funds
Rake replacement fund
Anniversary year costs
Undesignated funds
Total unrestricted funds
Total funds		 Balance at 1
September
2023
Incoming
resources
Resources
expended
Transfers
Balance at 1
September
2024
Incoming
resources
Resources
expended
Transfers
Balance at
31 August
2025
£
£
£
£
£
£
£
£
£
4,738
-
(888)
-
3,850
-
-
-
3,850
750
-
-
-
750
-
-
-
750
169
-
-
-
169
-
-
-
169
97
-
-
-
97
-
-
-
97
-
38,918
(5,340)
5,000
38,578
-
(35,748)
-
2,830
5,754
38,918
(6,228)
5,000
43,444
-
(35,748)
-
7,696
-
-
-
-
-
-
-
34,000
34,000
-
-
-
-
-
-
-
7,000
7,000
-
-
-
-
-
-
-
41,000
41,000
170,847
413,936
(395,147)
(5,000)
184,636
462,051
(458,756)
(41,000)
146,931
170,847
413,936
(395,147)
(5,000)
184,636
462,051
(458,756)
-
187,931
176,601
452,854
(401,375)
-
228,080
462,051
(494,504)
-
195,627

Restricted Funds

Arts development and recovery fund is available to support the promotion of a wider range of arts and cultural events, or to support events making reduced contributions because of lower audience numbers. There was no call on the fund in 2024/25.

Development fund for young people’s activities was created to support cost of activities for younger people. There was no call on the fund in 2024/25

Defibrillator repair and renewals fund is the balance of funding received from the Co-op community fund. This is held for future costs of replacement items for the defibrillator such as masks and batteries and any necessary repairs. There was no call on this fund in 2024/25

Relaxed screening 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 2024/25.

31 August 2025 Forum accounts FINAL.signeddocx

18

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

UKSPF grant – received in 23/24 to improve facilities and enhance the customer experience. Spending relating to the grant was fully complete by 31[st] March 2025 in compliance with the terms of the grant. As noted in the Trustee’s report on page 6, this included newly finished floors to both performance spaces and new comfortable foldable seating. There have been upgrades to our IT, CCTV system and a new box office desk, and new external signage.

Designated Funds

The seating rake needs replacement and the Trustees wanted to complete this as part of the Anniversary year celebrations. Unfortunately grant funding was not secured for this during 2024/25 and the Trustees continue seek grant funding. On the assumption that some self funding will be required, the Trustees agreed to designate an amount for future costs.

Consultants were retained to support the PR, marketing and grant funding required to support the Forum’s 50[th] Anniversary events which will take place during calendar year 2025. The Trustees agreed to designate reserves to offset these ‘one off’ consultancy costs to the end of the contracts (which run through Q1 2026).

31 August 2025 Forum accounts FINAL.signeddocx

19

The Forum (Northallerton) Ltd For the Year ended 31[st] August 2025

11.Analysis of net assets between funds

Fund balances at 31 August 2025 are represented by

Tangible assets
Current assets/liabilities
Liabilities>1yr
Total		 Unrestricted
funds
2025
Restricted
funds
2025
Total
2025
£
£
£
3,992
-
3,992
183,939
7,696
191,635
187,931
7,696
195,627		 Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
£
£
£
8,731
8,731
175,905
43,444
219,349
-
-
-
184,636
43,444
228,080

12. Transactions with related parties

2. Transactions with related parties
Name of the
trustee or related
party
Relationship to the
charity
Description of the transaction(s)
Alan Owens
Trustee
Payment of band fee for the ‘You
can’t stop the beat’ show
Alan Owens
Trustee
Payment of band fee for ‘Our Way’
show		 Amount
2025
Amount
2024
£
£
-
550
-
600
-
1,150

Please note that whilst Alan Owens co-ordinated the band for these concerts he did not receive any monies personally from this payment, which all went to other members of the band.

31 August 2025 Forum accounts FINAL.signeddocx

20