Registered number: 8298751
Charity number: 1150757
REC,1STRAR'S
LEWES COMMUNITY SCREEN
(A company Ilmlted by guarantee)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
•AEIIOEUP•
2311212025
COMPANIES HOUSE
A36
#267
GSM&Co
Griffin St<)ne Moscr¢p & Co
TOO YEARS

Docuslgn Envelope ID.. D46EFBc7-S99F451A-A￿￿E7Bs8624EB4D
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
CONTENTS
Page
Reference and adminlstrative detsils of the charitable company. its trustees and
advisers
Trustees. report
Independent auditors, report on the flnanclal $tatsments
Consolidated statement of financial activities
Consolldated balance sheet
10
Charltable company balance sheet
11
Consolidated statement of cash flows
12
Notes to the financial statemonts
13-32
Griffin Stone Moscrop & Co

Doeusign Envelope ID: 046EFBC7-599F451A-A3E9-E7B58624E84D
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND
ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Robert Norman Senior, Chair
Sarah Frances Hunter
Jeremy Neil Page (resigned 4 March 2025)
Richard Stephen Powell
Jennifer Margaret Sibree Leebum (appointed 4 March 2025)
Mikey Elizabeth Cuddihy
Company reglstered
number
8298751
Charlty r•gl8tered
number
1150757
Registered office
18 Keere Street
Lewes
East Sussex
BN7 1TY
Prlnclpal operatlng
office
Depot
Pinwell Road
Lewes
Easl Suss•x
BN7 2JS
Investment advlsors
R.C. Brown
1 The Square
Temple Quay
Bristol
BS16DG
Independent audltors
Griffin Stone Moscrop & Co
Chartered Accountants
21-27 Lamb's Conduit Street
London
WC1N 3GS
Bankers
Bank of Scotland pl¢
155 Bishopsgate
London
EC2M 3YB
Sollcltors
Stone King LLP
Boundary House
91 Charterhouse Street
London
EC1 M 6HR
Page 1
Griffin Stone Moscrop & Co

Docusign Envelope ID.. D46EFBC7-599F4S1A-A3E9-E7B5B624EB4D
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The twstees who are also the directors of the charitable company, present their annual report together with the
audited financial statements of the charitable company for the 1 April 2024 to 31 March 2025. The annual report
also serves the purposes of a dIr￿torS. report under company law. The trustees confirm that the annual report
and financial statemenls comply with the current statutory requirements, the Charities Act 2011, the Companies
Act 2006, the requirements of the charitable company's governing document and the provisions of the Slatement
of Recommended Practice {SORP}. applicable to charities preparing their accounts in accordance wrth the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The charitable company also operates under the names Depot and The Depot Cinema.
Objectlves and activities
Pollcles and obJectlve*
In setting objectives and planning for activities, the trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running
charity <P82>'.
By operating a community cinema the charitable company will advance education in the knowledge.
understanding and appreciation of the arts, particularly the ort of film and allied visual techniques, in particular for
the benefit of the inhabitants of tha town of Lewes and the surrounding area.
b. Strategies for achlevlng obJectiVe8
The Depot cinema offers an extensive programme of films and events which appeal to all age groups. The
Venue is regarded as the mosl environmentally sound in the UK and has won awards for design and disability
access, encouraging many elderly people to visrt. Ticket prices are generally maintained at a low level. especially
for under 25s, which encourages young people to visit the cinema on a regular basis. The Depot also offers a
range of educational courses and actively participates in a range of community events, working often with local
charities.
Strateglc report
Achievements and p•rforrnanc•
. Key porfomiance Indlcators
The truslees do not use key perfomiance indicators in the traditional sense to measure the perfomance of the
group., rather the following objectives are set..
To operate a community cinemalarts venue, as close to full capacity as possible, to enhance the
availability of the arts in Lewes and in East Sussex in general-
To operate the cinema and a programme of events without financial loss while maintaining a wlde ranging
programme and low ticket prices,. and
To operate a caf¥bar trading subsidiary to generate additional funds. To date this has not been achieved
and the community venue has been supported by private donations. The goal is to make the trading subsidiary
profitable enough to reduce or eliminate the need for private donations.
b. Review of activities
During the year the group received donations, sponsorship and grants of £640,326 and community cinema
operations generated income of £1,232,628. Income generated by the subsidiary company in operating the bar
and restaurant amounted to £1.252,817.
Expenditure incurred by the group totalled £3,154,807, of which £1.252,817 related to the subsidiary company.
The group's net income for the year amounted to £143,911.
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Griffin Stone Moscrop & Co

Docusign Envelope ID.. 046EFBC7-599F451￿AJE9-E78SB624EB4D
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUEO)
FOR THE YEAR ENDED 31 MARCH 2025
Strateglc report Icontinued)
Achievements and performance {continued)
c. Fundraislng activities and Income generatlon
The group does not carry out signrficant fundraising activities.
d. Duty to promote the success of the charltablo company to achleve Its charltable purposes
The trustees have throughout the year acted individually and collectively in the best interests of the charitable
company and all ils stakeholders. Specifically, the trustees have established and maintained a code of conduct
and strategy which promotes the short and longer-tem interests of all stakeholders, including beneficiaries,
employees and customers. The strategy of the board has been designed to ensure the current and future
success of the charitable company, whilsl respecting and promoling its responsibilities within the film industry
and wider social community.
Financial revlew
. Golng concorn
After making appropriate enquiries, the trustees have a reasonable expectation that the group has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further detalls regarding the adoption of the going
concern basis can be found In the accounting policias.
b. Reserves pollcy
The group has a reseNe (currently around £4.000.OOO> invested with RC Brown Investment5 Limited who have
an elhical low-risk investment strategy. The funds exist to support future capital Investments. The reserves
policy is reviewed annualty..
c. Prfnclpal rlsks and uncertalntles
The cinemalarts venue is well established in the area and has proved extremely popular. Therefore the trustees
do not envisage any risks to trading performance.
d. Prlnclpal fundlng
Principal funding has come from one individual.
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Griffin Stone Moscrop & Co

Docusign Envelope ID.. D46EFBC7-599F451M3E9-E7B58624EB4D
LEWES COMMUNITY SCREEN
(A cornpany limited by guarantee
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Structurei governanc'e and management
a. Constltutlon
Lewes Community Screen is registered as a charitable company and is constituted under a trust deed dated 19
November 2012, becoming a registered charity on 8 February 2013, number 1150757.
The principal object of the charitable company is to operate a community cinema.
b. Methods of appolntment or election of trustees
The management of the Group and the charitable company is the responsibilty of the trustees who are elected
under the terms of the trust deed. Trustees are Selected on the basis of the relevance of their professional
knowledge and e￿erienCe relevanl to the charrtable companws activrties.
. Organlsatlonal structure and decision-maklng pollcles
Significant decisions relatin9 to the charitable companls operations, activities, systems and contro16 are made
by the trustees, who meet in person on a regular basis and communicate through electronic means as and when
necessary. The trustees have delegated the day-to4ay running of the charitable company lo its administrator,
one of the charitable company's employees, whose remuneration package is decided upon by the trustees
based on their knowledge of those provided by similar entities.
d. Pollcles adopted for the inductlon and tralnlng of trustees
Newly appointed trustees receive advice, as an induction, on the objectives, activities and plans of the charitable
company and on trustee responsibilities (in particular through provision of the Charity Commission'8 publication
The Essential Twstee.. What you need to know).
e. Pay pollcy for key management porsonnel
Remuneration of key staff is benchmarked against typical rate8 of pay in the art8 and hospitality industries.
These are reséarchéd by the HR team on a regular basis.
f. Rlsk management
The trustees have assessed the major risks to which the Group and Ihe charitable company are exposed. In
particular those related to the operations and finances of the Group and the charitable ￿Mpany, and are
satisfied that systems and procedures are in place lo mitigate exposure to the major risks.
Plan8 for futuro perlods
Future developments
Th& operation of the Depot continugs to be a great 8uccess, Since opening in May 2017 It has been one of the
most successful cinemas in the UK in terms of seat booking5 and community engagement and is one of the
most eco cinemas in the world. In November. 2025 Depot was nominated by BIFA (British Independent Film
Award5) as one of the top five cinemas in the UK.
Along with typical popular mainstream films Depot operates a wide ranging programme which includes many
world cinema releases that highlight significant social and political issues, and it hosts a number ol special
events and festivals. It is far less reliant on blockbuster releases than most cinemas and experiences good
attendances across most films, It has become a highly popular communty hub for Lewes and Customers visit
from across Sussex.
Film audiences have not fully returned to pre£ovid levels and with the grovAh in home subscription sep4i¢es and
cost of living pressures may not do so for the foreseeable future. H¢Jwever the wide ranging nature of the Depot
programming, plus the lively and popular café-bar, are sufficient to guarantee a strong customer base. As a
charity li also maintains its aim to be an affordable, inclusive and accessible venue. The Twstees are confident
that the Depot will continue to operate as a highly successful and popular venue whilst also meeting its charitable
objectives.
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Griffin Stone Moscrop & Co

Oocusign Envelope10: 046EF8C7-$99F451M3E9_E7BSB624E84D
LEWES COMMUNITY SCREEN
IA company limited by guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Statement of trustees. responsibilitie¥
The trustees (who are also the directors of the charitable company for the purposes of company law) are
responsible for preparing the trustees, report including the strategic report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
AGGounting Practice).
Company law requires the trustees to prepare financial statements for each financial . Under company law. the '
trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of
the state of affairs of the Group and the charitable company and of their incoming resources and application of
resources, including their income and expendilure, for that period. In preparing these financial statements. the
trustees are required to..
select suitable accounting policies and Ihen apply them consistently.,
observe the methods and principles of the Charities SORP (FRS 102).,
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material
departures disclosed and explained in the financial statements..
prepara the financial statements on the golng concern basis unless It is inappropriate to presume that the
Group will continue in business.
The trustees are responsible for keeping adequate accounting records thal are sufficlent to show and explain the
Group and the charitabla companrfs transactions and disclose with reasonable accuracy at any time the financial
position of the Group and the charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding th& assets of the Group and
the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
Dlsclosure of Inforniatlon to audltors
Each of the persons who are trustees at the tlme when this trustees, report is approved has confimed that."
so far as that trustee is aware, there is no relevant audit information of which the charitable group's
auditors are unaware, and
that trustee has taken all the steps that ought to have been taken 89 a trustee in order to be aware of any
relevant audit infonnation and to establish that the charitable group's auditors are aware of that
infomiation.
Approved by order of the members of Ihe board of trustees and signed on their behalf by..
Robert Norman Senior
Trustee
Date.. 18 December 2025
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Griffin Stone Moscrop & Co

Docusign Envelope ID: 046EF8C7-599F451A-A3E9-E7B5B624E84D
LEWES COMMUNITY SCREEN
(A company Ilmited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LEWES COMMUNITY SCREEN
Oplnlon
We have audited the financial statements of Lewes Community Screen (the 'parent charitable company.) and its
subsidiary company (the 'group') for the year ended 31 March 2025 which comprise the consolidated statement
of financial activities, the consolidated balance sheet, the charitable company balance sheet, the consolidated
statement of cash flows and the related notes, including a summary of significant accounting policies. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable
In the UK and Republlc of Ireland, (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial ststements-.
give a true and fair view of the state of the Group's and of the parent charitable company's affairs as at 31
March 2025 and of the Group's incoming resources and application of resources. including its income and
expendrture for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basi$ for opinion
We conducted our audit in accordance wrth International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors. responsibilities for the audit
of the financial stalemenls section of our report. We are independent of the Group in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the United Kingdom. including the
Financial Reporting Council'3 Elhical Standard. and we have lulfilled our other ethical responsibilities In
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concern
In audrting the financial statements. we have concluded that the trustees use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomed, we have not identified any material uncertainties relating to events or
conditions Ihat, individually or collectively, may cast signfficant doubt on the Group's or the parent charitable
company's ability to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilrties of the trustees with respect to going concern are described in the
relevant sections of this report.
Other Inforniallon
The other information comprises the information included in the annual report other than the financial statements
and our auditors. report thereon. The trustees are responsible for the other information contained within the
annual report. Our oplnion on the financial statements does not cover the other information and. except to the
extent otheDNise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other infomation and, in doing so. consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otheTrvise appears to be materially misstated. If we identrfy such material inconsistencies or apparent material
misstatements, we are required to detemiine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have perfomied, we conclude that there is a material
misstatement of this other infomation. we are required to report that fact.
We have nothing to report in this regard.
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Griffin Stone Moscrop & Co

Oocuslgn Envelope ID.. D46EFBC7-599F451A-A3E9-E7858624E840
LEWES COMMUNITY SCREEN
IA company limited by guaranteel
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF LEWES COMMUNITY SCREEN
{CONTINUEDI
Opinion on other matters prescribed by the Cornpanies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the inforniation given in the trustees, report including the group strategic report for the financial year for
which the financial statements are prepared is consistent with the financial statements.
the truslees, report and the group strategic report have been prepared in accordance with applicable legal
requirements.
Mattern on which we are required to report by exceptlon
In the light of our knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, have not identified material misstatements in the trustees, report including the group
strategic report.
We have nothing to report in resped of the following matters in relation to which Companies Act 2006 requires
us to report to you if, in our opinion..
the parent charilable company has not kept adequate and sufficient accounting records, or returns
adequate for our audit have not been received from branches not visited by us; or
the parent charitable company financial statements are not in agreemenl with the accounting records and
returns., or
ertain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the informalion and explanations we require for our audrt.
Responsibllltles of trustees
,As explained more fully in the trustees, responsibililies statement, the trustees (who are also Ihe directors of the
charitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied thal they give a true and fair view, and for such internal control as the trustees
determine is necessary to enable the preparation of financlal statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Group's and the parent
charrtable companys ability to continue as a going concern, disclosing. as applicable, matters related to going
concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Group
or the parent charitabla company or to eease operalions, or have no realistic alternative but to do so.
Audltors. re$ponsibllltles for the audlt of the finanGlal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditors. report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will a￿ayS detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities.
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below..
Enquiry of management and those charged with govemance.,
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance:
Performing audit work over the risk of management override of controls, including testing of journal entries; and
other adjustments for appropriateness, evaluating the rationale of significant transactions outside the normal
course of business and reviewing accounting estimates for bias.
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Ciriffin Stone Moscrop & Co

Docusign Envelope ID.. D46EF8C7-599F451￿AJE￿E7B5B624EB4D
LEWES COMMUNITY SCREEN
IA company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF LEWES COMMUNITY SCREEN
(CONTINUEO)
As part of an audrt in accordance with ISAS {UK>, we exercise professional judgment and maintain professional
scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial ststements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery. intentional omissions. misrepresentations, or the override of intemal control.
Obtaln an understanding of internal control relevant to the audit in order to design audit procedures that
are appropriate in the circumstances. but not for the purpoge of expressing an opinion of the effectiveness
of the charitable company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonablene8s of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees. use of the going concern basis of accounting and, based
on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that
may cast significant doubt on the charitable company's ability lo continue as a going concern. If we
conclude that a material uncertainty exists, we are required to draw attention in our auditors, report to the
related disclosures in the financial statemants or, if such disclosures are inadequate, to modrfy our
opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors. report.
However, future events or conditions may cause the charitable company to cease to continue as a going '
concern.
Evaluate the overall presentation. structure and content of the financial statements. including the
disclosures, and whether the financial statements represent the underlying transactions and events in a
manner that 8chieves fair presentation.
Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business
activities wrthin the Group to express an opinion on the consolidated financial statements. We are
responsible for the direction, supervision and performance of the Group audit. We remain solely
responsible for our audrt opinion.
We communicate with those charged with governance regarding. among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in internal control that we
Identify during our audrt.
Use of our roport
This report is made solely to the charitable companls members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charttable
company's members those matters we are required to state to them in an auditors, report and for no other
purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibilty to anyone other than
the charitable company and its members. as a body, for our audit work, for this report, or for the opinions we
have fomed.
Robert Smlth (senior statutory auditor)
for and on behalf of
Grlffln Stone Moscrop & Co
Chartered Accountants
Statutory Auditors
21-27 Lamb's Conduit Street
London
WC1N 3GS
Date:
i&/ Iv/ arlr
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Griffin stone Moscrop & Co

Oocusign Envelope ID.. D46EFBC7-599F451A-A3E9-E7858624EB4D
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND
EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Restricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations. sponsorship and grants
Operation of a community cinema
Income from subsidiary company
Investments
638,926
1,232,628
1,2S2.817
102.432
1.400
640.326
1,232.628
1,252,817
102,432
4.412
1,178.446
1,223,009
85.105
Total Income
3,226,803
1.400
3,228,203
2,490.972
Expenditure on:
Raising funds:
Expenditure on subsidiary company
Investment management costs
Charitable activilies
1,252,817
29,893
1.868,080
1.252,817
29,893
1.872,097
1,223,009
24,447
1,823,189
4,017
Total expendlturn
3.150.790
4,017
3,154,807
3,070,645
Nèt Incomal(expondltur•) befor• not
galns on Investments
Net gains on investments
76,013
70,S15
(2,617)
73,396
70.515
{579.673)
277,396
Net movement In funds
146.528
(2,617
143,911
{302,277)
Reconclliatlon of funds:
Total funds brought for4vard
Net movement in funds
12,900,902
146,528
13,362
12.617>
12,914,264
143,911
13,216,541
(302,277)
Total funds carrled forward
13,047,430
10,745
13,058,176
12,914,264
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Griff in Stone Moscrop & Co

Do￿Sign Envelope ID.. D46EFBC7-$99F451A-A3E9-E78SB624EB4D
LEWES COMMUNITY SCREEN
(A cornpany limited by guarantee)
REGISTERED NUMBER: 8298751
CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Flxed assets
Tangible assets
Investmenls
8,OS8.866
4,011,367
8,227,444
3,867.228
12
12,070,233
12,094,672
Current assets
Stocks
Debtors
Cash at bank and in hand
13
14
18,192
275,051
907,102
15,759
343,947
647,413
1,200,346
1,007,119
Credrtors,. amDunts fallin9 due within one
year
15
1212,403
(187,527)
Net current a$sots
987.942
819,592
Net assets
13,058.176
12,914.264
Charity funds
,Restricted funds
Unrestrlcted funds
17
17
10,745
13,047,430
13,362
12,900,902
Total funds
13,058,175
12,914,264
The trustees acknowledge their responsibilrties for complying with th* requirements of the Ad with respect to
accounting records and preparation of financial statements.
The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:
Robert Norman Senior
Trustee
Date.. 18 December 2025
The notes on pages 13 to 32 fomi part of these financial statements.
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Docusign Envelope ID.. D46EF8c7-599F451A-A3E￿E78S8624E840
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
REGISTERED NUMBER: 8298751
CHARITABLE COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
2025
2024
Nots
Flxed assats
Tangible assets
Investments
8,058,866
4,011,368
8,227,444
3,867,229
12
12,070,234
12,094,673
Current assets
Debtors
Cash at bank and in hand
14
338,744
814,171
367,247
591,436
1,152,915
958,683
Creditors., 8mounts falling due within one
year
15
1164,974
{139,092)
Net current assets
987,941
819,591
Net as8•ts
13,068,175
12,914.264
Charlty funds
.Reslricted funds
'Unrestricted funds
17
17
10,745
13,047,430
13,362
12,900,902
Total funds
13,058,175
12,914,264
The charitable compan￿3 net movement in funds for the year was £143.911 (2024 - £{302.277)).
The trustees acknowledge their responsibilrties for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements were approved and authorised for issue by the truste95 and signed on their behalf by:
Rob•rt Norman Senlor
Trustee
Date.. 18 December 2025
The notes on pages 13 to 32 fomi part of these financial statements.
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Griflin Stone Moscrop & Co

Docusign Envelope ID.. D46EFBC7-599F451A-A3E9-E7B5B824EB4D
LEWES COMMUNITY SCREEN
. (A company limited by guarantee)
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
- 2024
Noto
Cash flows from operatlng actlvltles
Net cash provided by operating activities
19
247,531
49.314
Cash flows from Inv•stlng actlvlties
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Proceeds from sale of Investments
Purchase of Investments
102,432
85.105
116,6S1)
{46,766)
1.273,781
4,197,450
11.347.404) (4,445,681)
Not cash provlded byl(u8•d In) Inv•stlng actlvltl
12,158
(209,892)
.Change In cash and cash equlvalonts In tho year
Cash and cash equivalents at the beginning of the year
259,889
(160.678)
807.991
647,413
Cash and cash equlvalents at tho end of tho year
20
907,102
647,413
The notes on pages 13 to 32 form part of these financial statements
Page 12
Griffin Stone Moscrop & Co

DO￿$19n Envelope ID.. D46EFBc7-599F45lA-A3E￿E7B53624EB4D
LEWES COMMUNITY SCREEN
(A company limited by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
1.1 Basis of preparation of financlal statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS 102) (effective 1 January 2019). the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the charitable
company. and are rounded to the nearest £1.
The preparation of financial Statements in compliance wrth the Charities SORP (FRS 102) and FRS
102 requires the use of certain critical accounting eslimates. It also requires management to exercise
judgement in applying the charitable companvs accounting policies (see Note 26).
Lewes Community Screen meets the definition of a publlc benefit entty under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otheThvise stated in the
relevant accounting policy.
The consolidated statement of financial activities (SOFA) and consolidated balance sheet consolidate
the financial statements of the charitable company and 518 subsidiary undertaking. The results of the
subsidiary are consolidated on a line by line basis.
Tha charitable company has taken advantaga of the exemption allowed under section 408 of the
Companies Act 2006 and has not pre8enled ils own statement of financial activities in these financial
statements.
1.2 Company stalus
Lewes Community Screen is a company limited by guarantee. The members of the charrtable
company are bNo of the trustees named on page 1. In the event of the charitable company being
wound up, the liabilty in respect of the guarantee is limited to £1 per member of the charitable
company.
1.3 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in
furtherance of the general objectives of the Group and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specifie restrictions Imposed by
donors or which have been raised by the Group for particular purposes. The costs of raising and
administering such funds are charged against the specrfic fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investrnent income, gains and losses are allocated to the appropriate fund.
Page 13
Griffin Stone Moscrop & Co

Doeuslgn Envelope ID". D46EF8C7-599F451A-A*￿E7B5B624EB4O
LEWES COMMUNITY SCREEN
(A company limited by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles {¢ontlnue'd)
1.4 Income
Income is recognised at the fair valu8 of consideration received or recewable for donations and the
sale of goods and services to customers in Ihe ordinary nature of business.
Income generated by the parent company includes ticket sales, income from private screenings, and
income from running courses and workshops (excluding value added tax). Ticket sales and income
from private screenings are recognised as the film is shown. Income from running courses is
recognised in the period to which it relates.
Income generated by the subsidiary company includes sales of food and beverages (excluding value
added tax). All Income generated by the subsidlary company is recognised at the point of sale.
Grants are included in the consolidated statement of financial activities on a receivable basis. The
balance of income received for specific purposes but not expended during the period is shown in the
relevant funds on the balancg sheet. Where income is received in advance of entitlement of receipt,
its recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received. the income is accrued.
Income tax recoverable in relation to donations recelved under Gift Aid or deeds of covenant is
recognised al the time of the donation.
1.5 Expendlture
Expenditure 18 recognised once there Is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support Costs
involved in undertaking each activity.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating information in support of the charitable activities. Support costs are those costs
incurred directly In support of expenditure on the objects of the charltable company.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Charitable activrties and governance costs are costs incurred on the chatitable cornpanls
operations, including SUPPOrt costs and costs relating to the governance of the company.
Page 14
Griffin Stone Moscrop & Co

Oocuslyn Envelope ID.. D46EFBc7-599F451A-A3E￿E7BsB624E84D
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025 .
A¢¢ounting policles (contlnued>
1.6 Going concern
In the last year the trustees have seen an improvement in trading as lingering concerns about Covid
have gone and the global film slate has improved. The Depot has had several very busy months. In
addrtion. closer attention to operating costs and revenues related to the cate-bar operation has
improved trading and profrtability. Although profits remain challengin9 the Depot has been largely
able lo break even on ils current expenditure since last Summer. The Depot remains a hugely
popular venue and presents a rich programme of events and screenings. The Trustees feel confident
that the Depot will continue as a highly successful going concern and as a well-regarded arts and
community asset in Lewes and have therefore deem it appropriate to prepare the financial
statements on a going concem basis.
The trustees do not consider that a material uncertainty about the going concern status exists. In
making this assessment the trustees have considered the likely operating and trading condrtions for a
period of Iwelve months from the date of approving these financial sl8tements.
1.7 Basls of consolidatlon
The financial statements consolidate the financial statements of Lewes Community Screen and its
subsidiary company.
The charitable company has taken advantage of the exemption contained within section 408 of the
Companies Act 2006 not to present its own income and expendilure account.
The net income (2024
expenditure) for the year dealt wrth in tho finan¢lal statements of th•
charitable company was £143.911 (2024 - £302,277).
1.8 Gov•rnm•nt grants
Government grants relating to tanglble fixed assets are treated as deferred income and released to
the consolidated stalement of financial activities over the expected useful lives of the assets
concerned. Other grants are credited to the consolidated statement of financial activrties as the
related expenditure 18 incurred.
Page 15
Griffin Stone Moscrop & Co

Docusign Envelope ID= 046EFBC7-59gF4S1A-A3E￿E7Bs8s24EB4D
LEWES COMMUNITY SCREEN
(A company limited by guarantea)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR'ENDED 31 MARCH 2026
Accounting policies Icontinued)
1.9 Tanglble fixed assets and depreclatlon
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment.
At each reporting dale the charitable company assesses whether there Is any indication of
impairment. If such indication exists, the recoverable amount of the asset is determined to be the
higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where
the carrying amount exceeds the recoverable amount.
Depreciation is provided at rates calculated to wrlte off the cost of tangible fixed assets, less their
estimated residual values, over their expected useful lives on the following bases..
Freehold property
Equipment
2¥0 Straight line
25°h straight line
The assels. r•sidual values, useful lives and depreciation methods are réviewed, and adjustéd
prospectively rf appropriate, or if there is an indication of a significanl change since the last reporting
date.
Gains and losses on disposals ar• determined by comparing the proceeds with the carrying amount
and are recognised in the consolidated statement of financial activities.
1.10 Interest recelvabl•
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charitable company,. this is normally upon notification of the interest paid or payable by
the institution with whom the funds are deposrted.
1.11 Investments
Fixed asset investments are a form of financial instrument and are Initially recognised at thelr
transaction cost and subsequently measured at fair value at the balance sheet date, unless the value
cannol be measured reliably in which case rt is measured at cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'Gainsl(Losses) on
Investments. in the consolidated statement of financial activitie5.
Investments in subsidiaries are valued at cost less provision for impairment.
1.12 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for
obsoleta and slow-moving stocks,
1.13 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
1.14 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 16
GrifFin Stone Moscrop & Co

Doeusi9n Envelope ID.. l)48EFBc7-599F-451￿A3E￿E7B5BS24EB4D
LEWES COMMUNITY SCREEN
(A company Ilmited by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles (contlnued)
1.15 Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past
event. it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilrties are recognlsed at the amount that the charitable company anticipates it will pay to Settle the
debt or the amount it has received as advanced payments for the goods or services rt must provide.
Provisions are measured al the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding. of the discount is recognised in the consolidated statement of financi81 activities as a
finance cost.
1.16 Financlal Instruments
The Group only has financial assets and financial liabilrties of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cosl using the effective interest method.
1.17 Penslons
Tha Group operates a defined contribution pension scheme and the pension charge represents the
amount8 payable by the Group to the fund In respect of the year.
Page 17
Griffin Stone Moscrop & Co

OocLL%ign Erwelope10: 046EF8c7-599F451￿A3E￿E78sB624EB4D
LEWES COMMUNITY SCREEN
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Income from donations, sponsorshlp and grants
Unrestricted Restricted
funds
funds
2025
2026
Total
funds
2025
Total
funds
2024
Donations and sponsorship
Grants
638,926
638,926
1,400
723
3,689
1,400
Total 2025
638,928
1,400
640,326
4,412
Total 2024
723
3,689
4,412
Income from charitable actlvitles
Unrestricted
lund8
2025
Total
funds
2025
Total
funds
2024
Operation of a communty cinema
1.232,628
1.232.628
1.178.446
Total 2026
1.232,628
1.232.628
1,178.446
Total 2024
1.178,446
1,178,446
Page 18
Griffin Stone Moscrop & Co

Docuslgn Envelope ID.. D46EFBC7-S99F451A-A3E9-E7B58624E84D
LEWES COMMUNITY SCREEN
IA company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026.
Investment Income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Income from local listed investments
Bank and other interest
61,128
41,304
61,128
41,304
68,164
16,941
Total 2025
102,432
102,432
85,105
Total 2024
85,105
85,105
Investment management costs
Unrestrictéd
funds
2025
Total
funds
2025
Total
funds
2024
Investment management fees
29.893
29,893
24,447
Total 2025
29,893
29,893
24,447
Total 2024
24,447
24,447
Page 19
Griffin Stone Moscrop & Co

Oocusign Envelope ID.. D46EF8C7-599F451￿A3E￿E7BsB624E84D
LEWES COMMUNITY SCREEN
(A company limited by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of expendlture on charltable actfvitles
Summary by fund type
Unrestricted Restrlcted
funds
funds
2025
2025
Total
2025
Total
2024
Operation of a community cinema
1,868,080
4,017
1,872,097
1,823,189
Total 2025
1,868,080
4,017
1,872,097
1,823,189
Total 2024
1,819,500
3,689
1,823,189
Summary by expendlture type
Staff costs Deprnclatlon Other costs
2025
2025
2025
Total
2025
Total
2024
Operation of a Communlty
cinema
705,482
181,978
984,637
1,872,097
1,823,189
Total 2024
655,720
182,628
984,841
1.823,189
Page 20
GrifFin stone Moscrop & Co

DO￿519n Erhvelope ID.. 046EFBC7-599F451A.A3E>E785B624EB4D
LEWES COMMUNITY SCREEN '
(A company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 MARCH 2025
Expendlture on general charltable activities
Actlvltles
undertaken
directly
2025
Grant
funding of
actSvlties
2025
Support
costs
202S
Total
funds
2025
Total
funds
2024
Operation of a community
cinema
1,217,035
5,423
649,639
1,872,097
1,823,189
Total 2024
1,196,572
4.622
621,995
1,823,189
Analysis of dlrect costs
Operatlon
ofa
communlty
clnema
2025
Total
funds
2025
Total
funds
2024
Staff costs
Operating expenses
Film and other direct expenses
Ticket processing charges
Confectionery. caterin9 etc
681,645
18,773
453,758
36,214
26.645
681,646
18,773
4S3,758
36,214
26,646
811.558
28,074
485,773
46,629
24.538
1,217.035
1.217.035
1,196,572
Page 21
Griffin Stone Moscrop & Co

Do¢usign Envelope ID.. D46EFBC7-599F451A-A3E9-E7858624E84D
LEWES COMMUNITY SCREEN
(A company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on general charftable activltle8 (continued)
Analysis of support costs
Operation
ofa
communlty
clnema
2025
Total
funds
2025
Total
funds
2024
Staff costs
Depreciation
Advertising and promotion
Legal and professional fees
Insurance
Professional fees
Audit and accountancy fees
General Offi￿ expenses
Bank charges
Entertainment
Light and heat
Telephone and intemet
Repalrs and maintenance
Cleaning
IT Software and consumables
Staff training and recruitment
Amortisation
Travel
Loss on disposal of fixed assets
Auditors, ￿Muneration - audit
23.837
181.978
8,257
2,550
42,756
35.265
16,213
13,683
2,177
265
81,677
5.319
123,334
64,953
20,486
2,246
12,026
2,246
3,251
7,120
23.837
181,978
8,2S7
2,550
42,756
35,265
16,213
13,683
2,177
265
81,677
5,319
123,334
64,953
20,486
2,246
12,026
2,246
3,251
7,120
44.162
182,628
11.852
5.762
32,591
31.333
15,573
10,707
2,173
861
128,343
5,391
46,528
57,752
20,856
3,632
11,286
3,006
359
7,200
649,639
649,639
621.995
Page 22
Griffin Stone Moscrop & Co

Docuslgn Erwelope10.. 046EFBC7-599F4S1￿A3E9-E7B58624E84D
LEWES COMMUNITY SCREEN
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees. remuneratlon and oxpenses
During the year, no tnjstees received any remuneration or other benefts (2024 - £NIL).
During the year ended 31 March 2025, no trustee expenses have been incurred (2024 - £NIL).
Auditors. remuneration
Auditors, remuneration of the group comprises audlt fees of £11,140 (2024 - 11,100) and accountancy
and payroll charges etc of £18,893 {2024- £18,173).
Auditors, remuneration of the company comprises an audit fee of £7,120 {2024 £7,200) and
accountancy and payroll charges etc of £16,213 (2024 - £15,573>.
10. Staff costs
Group
2025
Group
2024
Company
2026
Company
2024
Wages and salaries
Social security costs
Other pension costs
1,321,954
99,947
23,870
1,223.735
91.558
25,551
629,053
62,559
23.870
582,318
47,851
25,551
1,445,771
1,340,844
705,482
655,720
All employees are employed by the charrtable company. However, staff costs specifically relating to the
trading subsidiary are recharged by the charrtable company to the trading subsidiary under a Shared
Resources Agreement. During the year, such costs amounted to £740,289 (2024 - £685,124) and have
been netted off in arriving at the figures in the"CompanY' columns above.
The average number of persons employed by the charltable company during the year was as follows..
Group
2025
Group
2024
No.
Administration and management
Bar and restaurant
25
42
25
67
69
Page 23
Griffin Stone Moscrop & Co

Oocuslqn Envelope10: D46EF8C7-599F451A-A3E9-E7B5B624E84D
LEWES COMMUNITY SCREEN
(A company Ilmlted by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10. Staff costs (continued)
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60.000 was..
Group
202S
Group
2024
No.
In the band £60,001- £70,000
In the band £70,001- £80,000
Key management personnel, considered to be the board of Trustees and the Creative Director, received
total remuneration £70,100 {2024 - £66,700).
11. Tangible fixed assets
Group and Company
Freehold Equlpment
property
etc
Total
Cost
At 1 April 2024
Addition8
Dispo¥al3
9,113,514
774,790
16,651
129,122)
9,888,304
16,651
129,122)
At 31 March 2025
9.113.514
762,319
9,875,833
Depreclatlon
Al 1 April 2024
Charge for the year
On disposals
988,808
145.904
672,052
36,074
125.871)
1.660,860
181,978
125,871)
At 31 March 2025
1,134,712
682,255
1.816,967
Net book value
At 31 March 2025
7,978,802
80,064
8,058,866
At 31 fvlarch 2024
8,124,706
102,738
8,227,444
Page 24
Gr1￿1n Stone Moscrop & Co

Docuslgn Erwelope ID.. D46EFBc7499F4S1￿A3E￿E7B5B824EB40
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
. 12. Fixed asset inveslments
Investment
In
subsldlary
Llsted
undertaking Investments
Total
charitable company
Cost or valuatlon
At 1 April 2024
Additions
Disposals
Revaluations
3,867,228
3,867.229
1,347,404
1,347.404
11,099.728) 11,099,728)
1103,537)
1103,537)
At 31 March 2025
4,011,367
4,011,368
The investment in subsidiary undertaking relates to 1 ordinary share of £1 in Lewes Community Screen
(Trading) Limited (company number 10698777), representing 100•A of tha issued share capital ol that
company.
During the year Lewes Communty Screen (Trading) Limited generated a profrt of £nil (2024 - the same).
comprising turnover of £1,252,817 (2024 £1,223.009) less expenditure of £1,252,817 (2024
£1,223,009). At 31 March 2025 Lewis Community Screen (Trading) Limited's net assets totalled £1 {2024
the same), ¢omprising total assets of £111,123 (2024 - £71,736) less total liabilities of £111,122 (2024 -
£71,735).
13. Stocks
Group
2025
Group
2024
Food and wet goods
18.192
15.759
Page 25
GrifFin Stone Moscrop & Co

Docusi9n Envelope10: 046EFBC7-599F451A-A3E9-E7BS8624EB4D
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
. FOR THE YEAR ENDED 31 MARCH 2025
14.. . Debtors
Group
2025
Group. Company
2024
2026
Company
2024
Due within one year
Trade debtors
Amount owed by group undertakin9
Other debtors
Prepayments and accrued income
Tax recoverable
6,094
11,711
6,094
63.693
117,378
89,079
62,500
11,711
23.300
293.309
38,927
117,378
89,079
62,500
293.309
38,927
275,051
343.947
338,744
367,247
15. Cr•ditors: amounts falllng due within on• year
Group
2025
Group
2024
Company
2025
Company
2024
Trade creditors
86,193
65,974
4,789
55,447
75,655
64,490
4,474
42,908
46,263
64.875
4,789
49,047
33,120
64.490
4,474
37,008
other taxation and social security
Other creditor8
Accruals
212,403
187,527
164,974
139,092
16. Flnanclal Instruments
Group
2025
Group
2024
Company
2025
Company
2024
Flnanclal assets
Financial assets measured at fair value
Ihrough income and expendrture
907,102
647,413
814,171
591,436
Financial assets measured at fair value through income and expenditure comprise cash at bank and in
hand.
Page 26
Griffin Stone Moscrop & Co

Docuslgn Envelope10'. 046EFBC7-599F451A-A3E￿E78sB824EB4o
LEWES COMMUNITY SCREEN
(A company limtted by guarante8)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Statement ol funds
Statement of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Transfers
Inlout
Galnsl
(Losses)
Income Expenditur•
Deslgnated
funds
Fixed assets
fund
8,227,443
(168,577>
8,058.866
Gonoral funds
General fund
4,673,459
3,226,803 (3,150,790)
168,577
70,515
4,988.564
Total
Unrestrlct
funds
12,900,902
3.228.803 (3,150,790)
70.515 13,047,430
Restrlcted
funds
Dementia
Friendly
Screenlngs
Food Waste
Education
Mental Health on
Film
Rascals Film
Feslival
7,762
12,837
4,915
1,644
1,644
3,966
3.966
1.400
(1,180)
220
13.362
1,400
(4,017
10.745
Total of funds
12,914,264
3,228,203 {3,154,807)
70,515 13,058.175
Page 27
Griflin Stone Moscrop & Co

Docu$Sgn Envelope ID.. D46EFBC7-599F4s1￿A3E9-E7BSB624EB4D
' LEWES COMMUNITY SCREEN
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17. Statement •)f funds (contlnuod)
Statement of funds - prlor year
Balance at
31 March
2024
Balance at
1 April 2023
Transfers
inlout
Galn81
(Losses)
Income Expenditure
Unrestrlcted
fund8
Designated
funds
Fixed assets
fund
8.363,665
(136,222)
8,227,443
General funds
General fund
4,839,514
2,487,283 (3,066,956)
136.222
277,396
4,673,459
Total
Unrèstricted
funds
13,203,179
2.487.283 (3,066,956)
277,396 12,900,902
Restrfcted
funds
Dementia
Friendly
Screenings
Food Waste
Education
7,752
7,752
1,644
Mental Health on
Film
Views of the
Netherlands
Powell &
Pressburger
3,966
3,966
1,189
(1.189)
2,500
(2,500)
13,362
3,689
(3,689)
13,362
Total of funds
13,216,541
2,490.972 (3.070,645)
277,396 12,914,264
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Griffin Stone Moscrop & Co

Docuslgn Envelope ID.. D46EFBC7-599F4s1￿A3E￿E7BSBG24EB4O
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
.17. Statement of funds (continued)
The designated fixed assets fund represents an amount set aside by the trustees equal to the net book
value of the charitsble companls intangible and tangible fixed assets.
The general fund represents the group's free reseNes. after allowing for the designated fixed assets fund.
The transfer of £168,577 (2024 £136,222) from the fixed assets fund to the general fvnd is an amount
equal to the amortisation and depreciation charges relating to the year, net of the charitable companjls
expenditure on intangible and tangible fixed assets and subsequent disposals during the year.
The Mental Heatth on Film fund is supported by Film Hub North. and represents funding to enhance
marketing plans and digitsl assets, and to create publicity opportunities to maximise audiences for the
Young Film Programmers project.
The Dementia Friendly Screenings fund is supported by Lewes Town Council, and represents Income and
expenditure relating to the provision of screenings for people living with dementia in and around Lewes.
The Food Waster Education fund is supported by October Feast, an initiative that has now changed
hands, and represents income and expenses relaling to the running of an educational film production
programme which is aimed at raising awareness about food wastaga. As a result of the COVID-19
pandemic, the programme has been temporarily paused and will be restarted once it is considered safe
enough for young people to resume working together at the Depot.
The Rascals Film Festival fund 13 gUPPOrted by a donation from Lewes Town Council and 18 aimed at
providing a year-round programme of world cinema screenings and activities designed for families to
enjoy together.
The Views of tha Netherlands fund is supported by the Embassy of the Kingdom of the Netherlands and
represents funding to screen and host a Q8A of Dutch cinematography, namely Sh8bu and Silence ol the
Tides.
The Powell & Pressburger fund is supported by Film Hub South Easl (BFI Film Audience Ne￿Ork and the
National Lottery) and represents funding to celebrate the careers of hvo British filmmakers, Michael Powell
and Emeric Pressburger.
18. Analy818 of net assets betwa•n funds
Analysls of net assets between funds - current year
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Intangible fixed asset
Fixed asset investments
Current assets
Creditors due within one year
8,058,866
4,011,367
1,189,600
(212,403)
8,058,866
4,011,367
1,200.345
1212.403)
10.745
Total
13,047,430
10.745 13,058,175
Pageg9
GrifPin Stone Moscrop & Co

Docuslgn Envelo￿10.: 046EFBC7-599F4s1￿A3E￿E7BSB624EB4D
LEWES COMMUNITY SCREEN
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. Analysls of net assets betw•en funds (contlnued).
Analysls of net assets between funds - prior year
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
8,227,444
3.867.228
993,757
(187,527)
8,227,444
3,867,228
1,007.119
(187,527)
13,362
Total
12,900,902
13,362 12,914,264
19. Reconclliation of net movement in funds to net cash flow from operatlng activltles
Group
2025
Group
2024
Net incomelexpenditure for the year (a8 per Statement of Financial
Activities)
143,911
(302,277)
Adlu8tment8 for:
Depreclation char9es
Gains on investments
Dividends. interests and rents from Investments
Loss on the sale of fixed assets
Decreas81(increase) in stocks
Decrease in debtors
Increase in creditor8
181,978
182,628
170.616) (277,396)
(102,432)
(85,105)
3,251
359
(2.433)
852
68,896
478,804
24,876
51,449
Net cash provided by operatlng activities
247,531
49,314
20. Analysis of cash and cash equivalents
Group
2025
Group
2024
Cash in hand
907,102
647.413
Total cash and cash equivalents
907,102
647,413
Page 30
Griffin Stone Moscrop & Co

Docuslgn Erwelope ID.. D46EFBC7-599F45IA-A3E9-E7BSB624E84D
LEWES COMMUNITY SCREEN
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
21.
Analysls of changes In net debt
At 1 Aprll
2024 Cash flows
At 31 March
2025
Cash at bank and in hand
647,413
259,889
907,102
647,413
259,689
907.102
22. Penslon commltmonts
The group operates a defined contribution pension scheme. The assets of the scheme are held separately
from those of the group in an independently administered fund. The pension cosl charge represents
contributions payable by the group to the fund and amounted lo £23,870 {2024 £25,551). Contributions
totalling £4,483 (2024 - £4,169) were payable to the fund at the balance sheet date.
23. Related party transactlons
Income from donations includes £510,000 {2024 £nil) received from one of the charitable company's
truslees.
Income from charitable activities includes £1,395 (2024 - £1,084), in exchange for catering and events
services, received from one of the charitable companrfs trustees. The transaction was conducted on
normal commercial temis and fully paid. No amounts were outstanding al the year end.
Controlling party and key management personnel
The charitable company is controlled by two ofthe trustees, who are its only members. Whilst the twstees
are responsible for the overall management of the charitable company. as detsiled in the trustees, report,
the day-104ay running of the charity is delegated to the administrator, one of the organisation's
employeas.
25. Princlpal subsldlaries
The following was a subsidiary undertaking of the charitsble company:
The financial results of the subsidiary for the year were..
26. General Infomiatlon
Lewes Communty Screen is a charitable company incorporated and registered in England and Wales. Its
registered office address is 18 Keere Street, Lewes, East Sussex, BN7 1TY.
Page 31
&iffin Stone Moscrop & Co

Docusi9n Envelope ID.. D46EFBc7-S99F4s1A-A3E￿E7Bs8624EB4D
LEWES COMMUNITY SCREEN
(A company limited by guarante81
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
"27.. Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the charitable companys accounting policies, the trustee5 are required to make
judgemenls, eslimates and assumptions about the carrying amount of assets and liabilities that are not
readily apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are conSide￿d to be relevant. Actual results may differ from these
eslimates,
The estimates and underlying assumptions are reviewed on an ongoing basi5. Revisions to accounting
estimates are recognised in the period in which the estimate is revised, if the rewsion affects only that
period, or in the period of the revision and future periods if the revision affects both current and future
periods. However. there are no judgements or a88umptions that have a significant risk of causing material
adjustment.
Page 32
Griffin Stone Moscrop & Co