Company registration number- 08290455 Charty re9iStration number.. 1153606 Macclesfield Community Artspace Annual Report and Unaudited Financial Statement5 forthe Year Ended 31 March 2025 Bright Partnership Limited Suite 1 Armcon Business Park, London Road South Poynton Cheshire SK12 1LQ *AECHIXS3' 0411012025 COMPANIES HOUSE A10
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. Macclesfield Community Artspace Contents Trustees, Report 1 to5 Independent Examinerfs Report Statement of Financial Activities 7t08 Balance Sheet 9t010 Notes to the Financial Statements 11 to15
Macclesfield Community Artspace Trustees. Report The Trustees who are also directors of the charity for the purposes of the Companies Act 2006 present their report with the financial statement5 of the charity for th8 year ended March 31$12025. The Trustees have adopted the provisions of Accounting and Reportin9 by Charities.. statement of recommended practice applicable to charits'es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland FRS 102 effective 1 January 2019. Oblectlve$ and actlvlties Objects and aim8 The objectives ol the charity are.. To promote for the benefit ol Ihe inhabitants of Macclesfield and the Surrounding area the provision of community facilities for recreation or other leisure time occupalion for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitant8, in particular but not exclusively by delivering a range of creative arts and community project8. The principles of the charity include inclusivity, accessibility and re¢y¢llng. Publlc beneflt The Trustees are aware of the guidance issued by the Charity Commission and the requirement of the Charities Act 2011 in respect of thi$. The review of the charity's strategy and achievement Shov that it Is operating to provide public benefit and its services are readily available to those who need them. Slaff and Voluntoorn The charity appointed a co ordinator in April 2022 who is a paid member of staff. Paymenls are also made to professionals for specffjic projects. Generally the team operates with an amazing team of volunteers who give their time, energy and passion to all Ihat they Page 1
Maeclesfield Community Artspace Trustees, Report Achievement and Perfomiance Review April 2024 to March 2025 The last financial year has had its challenging moments but ArtSpac8 has also gone forward in greal strides. In March 2024 we took part in the Swimathon, raising vrtal funds to support our community work. This led to our application to the Rotary Clubs annual Dragong Den where we were successful in obtaining a grant to supplement our wo¢)dwork workshops. We received fund5 from the Te$co blue token scheme to refurt)ish our craft room. 18 volunteers came together over three days to clean. bulld new storage and sort through materials. This is now a much Improved space to hire out for groups and workshops. The new Mayor of Macclesfield, Sandy Livingstone chose us as one of his charities for his year in office 2024 - 2025. In April 2024 we dellvered a free Easter crafts session in an empty shop unit in the Grosvenor Centre. One ol our voluntpers, Andy, hosts Make It Mondays at Artspace where volunteers help to prep for our busy community event8. these are attended by up to 100 families. We also delivered an Easter family yrkshoP at The Welcome Community Centre on the Longridge estate in Knutsford followed by a coun8e ol sewing lessong for adulis. In May and June 2024 we ran free workshops in local schools and with local community groups both off site and at Artspace supporting them to make props and costumes for the One World Parade. The Parade ttself took place in the town centre as part of Macclesfield Town Councils 1261 weekend festlval, attracting thousands of people. In July and August 2024 we ran free family summer workshops in both Macclesfield and Congleton town centres supported by the local councils. In September 2024 we redecorated and refurbished our Sewing Room wlth the help of volunteers from a local company. In October 2024 We ran one of our most popular events in the Grosvenor Centre - the family Halloween craft activitiesl We also had the support of wonderful crafters and makers lo hold a fundraising stall at the Treacle Market. In November we took part in Step Inlo Christmas providing famity activities in a huge empty unit in the Grosvenor centre and held a fundraising raffle to boost funds. Page 2
' Macclesfield Community Artspace . Trustees. Report None of this woukl be possible without our huge amiy of dedicatèd volunteers and sponsorship from tocal businesses. The nature of our communlty Vrk means that we need a good sized venue to offer a regular drop in space, work with.large groups. prep for events and offer workshop space. We are then committed to paying monthly rental at our base in Sutton Mill. Heapy Street and employ a coordinator 15 hours a week to pull everything together. Our sustainability would not be possible withoui the ongoing support of local businesses. local Councils and our wonderful volunteers. We headed into 2025 feelin9 Positive that we could continue to provide ac¢e$sible arts to all in our local community. boosting well-being, combatting isolation and offering the opportunity to ty new skills whatever your budget. It 1$ fair to Say that things don't always go smoothly at Artspace but we are able to handle the unexpected because we have an enthu8ia8tic and dedicated team vtho support Jane, our amazing co ordinator with each new project which comes up as V11 our 'everyday' drop in segsions and workshops. Jane has been faced with some health issues over the last few months which have meant that She needed to step back as Co ordinator for a short while VR were very lucky that she introduced Michelle Brown another local artist to manage the delivery of some Autumn and Christmas projects to which Artspace was already committed. Again the volunteer team gave up even more ol their time to 8UPPOrt Michelle 80 that everything could take place as planned. A big thanks Michellel! There have been issues with the premises over the past year which have caused us some constraints though mostly we've managed to work around them The lift was out of action for 2 month$ from mid November to early January which had an impact on our Christmas Workshops - some people with disabilities had lo pull out and everyone was finding 2 filghts of stairs hard work especially when trying to galher supplies together for workshops. We are happy to have the bathroom area refvrbished at lasl. new sanitary ware, walls repainted, windows replaced - that was a job that had been overdue for a long time. Worf( has been completed on the roof 80 now there should be no leaks and remedial work has been carried out. Our landlord has recently been able t¢ Upgrade the shutters to make access easier at Artspace for those opening up. There has been a vast effort from the volunteers to make better use of the Space. The 2 main rooms are ideal for visiting groups as well as drop ins and they can be hired at any time that they are not in use. Page 3
Macclesfield Communlty Artspace Trustees. Report Artspacè has benefitted greatty this year from being one of the Mayors chosen charities. We have been working with local schools over the last few months to produce art works to be displayed at a new pavilion being built in Macclesfield's South Park and some of these were also available to view at the Mayors Civic Award Ceremony where Artspace was awarded a prizel The Mayors fund also donated the sum of (. Xxx. ) to enable Artspace to carry on its valuable work within the local community. We are also looking forward to taking part In the town's VE Day celebrations in June Artspace is going forward confidently into the spring of 2025 with many plans in the pipeline. We would like to thank Jane Griffilhs for all the time and hard work that she puts into Artspace and all our amazing dedicated volunteer$ too, who are helping transform the Space. We feel confident that we can Conlinue to provide accessible arts for all in r local community and look forward to our Summer projects. Rèferen and Admlnlstratlv• Detalls Charity Registration Number.. Company Registration Number.. Registered Office: 1153606 08290455 Unit 3, Second Floor The Arsenal Heapy Street Ma¢clesfield Cheshire SK117JB Independent Examiner.. Bright Partn8r8hip Limited Suite 1 Armcon Busines8 Park. London Road South Poynton Cheshire SK12 1LQ Acwuntants.. Bright Partnership Limited Chartered Accountants Suite 1 Armcon Business Park London Road South Poynton Cheshire SK12 1LQ Page 4
Macclesfleld Community Art8paco Trust•es' Rèport Trust3 and offleers The trustees and officers Serving during the year and since the year end re a8 follows: Tru8leeg'. Mrs Louise Catherine Lthvis Laurence Housden (appointed 18 March 2025) Julie Massey (appointed 1 S May 2024) Michelle Brown {appointed 18 March 2025) Frank Nlcholson 8tructur•• govemance and management Gov•rnlng document The company (08290455) was origlnally fomied on incorporation 12th Noiigmber 2012. The Company reglstered ai a charity (1153606) in August 2013. Th• company Is govomed by Its Memorandum and Artl¢h8 of A88oclatSon whlch 8tate that It8 objects aro.. To promote for the benefft of the inhabitants of Macdesfield and the surrounding area the provision of community facilities for recreation of other leisure time occupation for the public at large in the interests of social welfare and with the object of improving the condition of lrfe of the said inhabitants, in particular but not exclu8ively by'delivering a range of creative arts and community projects. OrganlMtlon•l •tructur• The charity 18 governed by the board of trust3 who oversee the worklngs of the 8teerlng group and forum of the charities users. Indu¢tlon and tralning of new tru8tOe8 Trustee$ a encouraged to participate in the programmes of training provlded by the CVS. This year CVS training courses were attended by Artspace volunteer8. All trustees are acquainted with the re3ponsibilities of their role and dutles and provlded wlth the relwant Charlty Comm188ion Ilterature. Rl8k managomont The trustees have a duty to identlfy and revlew the rl8k8 to which the charity 18 exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The annual report was approved by the Iru8tee8 of the charity on ' leLIN4 . and signed on its behalf Mrs Louise Catherine Lewis Trustee Page S
' Macclesfield Community Artspace Independent Examinerfs Report to the trustees of Macclesfleld Communlty Artspace ('the Company.) I report to the charity trustee¥ on my examination of the account8 of the Company for the year ended 31 March 2025. Ra8pon•lbllltle8 and ba81• of roport As the charty'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 audiled under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 A¢t'). In carrying out my examination I have followed the Directions given by the Charity Commission under 8e¢tion 145(5){b) of the 2011 Act. Ind•pondont examln•¢• 8tatoment I have completed my examination. I confiryn that no matters have come to my attention In connection with the examination giving me cause to believe.. 1, accounting records were not k8pi in respect of Macclosfield Community Artspace as required by section 386 of the 2006 Act., or 2. the accounts do not accord with those re¢ords', or 3. the accounts do not comply with the accounts'ng requirements of sectlon 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair viewl which is not a matter considered as part of an independent examination., or 4. the accounts have not been prepared in accordance with the methods and prlnciples of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparin9 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland {FRS 102>1. I have no concerns and have come across no other matters in connection with the examination to whrch attention Should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Michael Senior FCA Bright. Partnership Limited Chartered Accountants Suite 1 Armcon Business Park, London Road South Poynton Cheshife SK12 1LQ Page 6
Macclesfield Community Artspace Statement of Financlal Actlvitles for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Galns and Losses) Unrestrictsd funds Restrlcted nd• Total 2025 Not• Income and Endowmants from: Donatr'ons and legacies Other trading activities 27,479 12,325 16,700 44,179 12,325 Total income 39,804 16,700 56,504 Expenditure on: Raising funds Charitable activities Other expendlture Total expenditure {13,797) {17,617) 134 (360) {6,634} 440 (14,157) (24,251) 574 31,548 7,434 38,982 Net income 8.256 9,266 17,522 Net movement in funds 8,256 9,266 17,522 Ro¢on¢iliation of funds Total funds brought loard Total lunds carried forward 20,183 1,414 21,597 28,439 Unre8trlct8d funds 10,680 R•stricl8d funds 39,119 Total 2024 Note Income and Endowment8 from: Donations and legacies Other Irading activities 17,404 12,612 1,001 18.405 12.612 Total income 30,016 1,001 31,017 Exponditur• on: Raising funds Charitable activities other expenditure {14.328) (17,124) 26 (14,328) (17.230) 507 (106) (481 Tolal expenditure 31,478 587 32,065 Net (expendilure)Iin¢ome 1,462 1.048 Net movement in funds (1,462) 414 (1.048) Reconciliation of funds Total funds brought foNiard The notes on pages 11 to 15 form an integral part of these financial statements. Page 7 21,644 1,000 22,644
Macclesfield Community Artspace Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestrlctsd funds Re8tricted funds Total 2024 Note Total fijnds carried forward 20,182 1,414 21,596 All of the charlty's activlties derive from continuing operations during the above two periods. The funds breakdown for 2024 18 shovm in Ite 9. The notes on pages 11 to 15 form an integral part of these financial statements. Page 8
Macclesfield Community Artspace (Registration number: 08290455) Balance Sheet as at 31 March 2025 2025 2024 Not• Fixed assets Tangible assets Current a88•ts Debtors Cash at bank and in hand 1,002 1,171 1,033 38,284 652 20,974 39,317 21,626 Cr•dltor•". Amounts falllng du• wlthln one year 1,200 1,201 Net current assets 38,117 20,425 Not assets 39,119 21,596 Funds of th• ¢h•rlty: Restrlcted Income funds Restricted funds 10,680 1,414 Unrnstrlctéd Income lund• Unrestricted funds 28,439 20,182 Total funds 39,119 21.596 The charitable Company Is entitled lo exemption from audil under Se¢ts'on 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. Directors, responsibilitie$-. ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparin9 financial statements vthich give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the haritable company. These financial statements h?.ve been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The notes on pages 11 to 15 form an integral part of these financial statements. Page 9
Macclesfield Community Artspace (Registration number: 08290455> Balance Sheet as at 31 March 2025 The financial statements on pages 7 to 1 S were approved by the trustees, and authorised for issue on and signed on their behalf by.. kc Ltl4n4 Mrs Louise Catherine Lewis Trustee The notes on pages 1110 15 fom an integral part of these financial ststements. Page 10
Macclesfield Community Artspace Notes to the Flnanclal Statements for the Year Ended 31 March 2025 1 Accountlng pollclas Bas18 of proparlng the financl•l stat•m•nts The financial statements of the charitable company. which is a public benefit entity under FRS 102. have been prepared in accordance with the Charrties SORP (FRS 102) 'Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charitiés preparing their accounts in accordance with the Financial Rep'orting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) {effe¢tive 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Incom• and endowmonts All income is recogni$ed in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount Can be measured reliably. Exp•nditur• Liabilities are recognised a8 expenditure as soon as there is a legal or constructive obligation committing the charity to thal expenditure, it is probable that a Iran5fer of economic benefits will be requlred in settlement and the amount of the obligation can be measured reliably. Expenditure is a¢¢ounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on basis consistent yth the use of resour¢e$. Taxation The charity is exempt from corporation tax on its charitable activities. Tangible fixed asuts Depreciatson is provided at Ihe following annual rates in order to write off each asset over its estimated useful life. Asset class Fixtures and fittings Comwter equipment Depre¢iation method and r4t• 250A on reducing balance 330A on cost Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrith'ons arise when specified by the donor or when funds are raised for parts'cular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page11
Macclesfield Community Artspace Notes to the Financial Statements for the Year Ended 31 March 2025 Hlr• pur¢ha$• and leasing commitments Rentals paid under operating leas85 are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 2 Income from othor tradlng actlvltles Unrestrlcted funds Gèneral Total 2024 Merchandise income Sponsorship income Lotterles and competitions in¢om¢ Membership subscriptions Sundry Income 837 4.127 1.078 5,764 519 1,498 3,285 677 5,268 1,884 12.325 12.612 3 N•t In¢omln9loutgolng resource8 Net incomingl(outgoing) sourceS for the year include.. 2025 2024 other operating leases Depreciation of fixed a8gets 10,832 574 9,357 507 4 Tru•tw• remunorntlon and •xponM• There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Tw$tee8' oxp•nses There were no trustee$, expenses pald for th8 year ended 31 March 2025 nor for the year ended 31 March 2024. Page 12
Macclesfield Community Artspace Notes to the Financial Statements for the Y•ar Ended 31 March 2026 5 Tangible fixed assets Furnlture and •quipment Total Cost At 1 April 2024 Addib'ons 1,679 403 1,679 403 At 31 March 2025 2,082 2,082 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 506 574 506 574 1,080 1,080 Not book value At 31 March 2025. 1,002 1,002 At 31 March 2024 1,173 1,173 6 Debtorn: amount8 falllng du• wlthln one yoar 2025 2024 Prepayments 1,033 652 Page 13
Macclesfield Community Artspace Notes to the Financial Statements for the Year Ended 31 March 2025 7 Cash and ca•h oquivalents Cash and cash equivalents indude cash at banks and in hand and short tenn dèposits with a maturty date of three months or less. 8 Cr•dltov8: amounts falling duo wlthln one yoar 2025 2024 Other creditors Accruals 1.200 1,200 1.200 1,201 g Futrida Balance at 1 Aprll 2024 Incomlng resources R••ourtos expendod Balane• at 31 March 2025 Unr•strlcted funds General 20,183 39.804 (31,548) 7,434) 28,439 Rostrlcted funds 1,414 16.700 10,680 Total fund8 21,597 38,982 39,119 Balance at 1 April 2023 Incoming resource8 Resources expended Balance at 31 March 2024 Unrn•trlcted funds General 21,644 30.016 (31.478) 587 20,182 R•strlct•d funds 1,000 1,001 1,414 Total fund8 22,644 31,017 32.065 21,596 Page 14
Macclesfield Community Artspace Notes to the Flnanclal Statements for the Year Ended 31 March 2025 10 Analy818 of net a880ts botweon funds Unre8trlcted funds General Total funds at 31 March 2025 Rèstricted funds Tangible fixed asset$ Current assets Current liabilities 322 29.317 (1,200) 680 10.000 1,002 39.317 1,200 Total net assets 28.439 10,680 39,119 Unrn8lrlct•d lund8 General Total lunds at 31 March 2024 Restrictèd fund$ .Tangible fixed dsset8 Current a888ts Current liabilities 50 21,332 1,201 1,121 294 1,171 21,626 1,201 Total net assets 20,181 1,415 21,596 11 Related party transactions There were no related party transactions for the year ended 31 March 2025. Page 15
Macclesfield Community Artspace Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Total 2024 Donatlons and legacles Friend income Donations Grants Grants 2,497 20.982 16,700 4,000 2,523 10.881 1,001 4,000 44,179 18,405 Other trading activities Merchandise income Workshop income Room hire Tuck shop sales Sundry income 837 5,764 4.127 1.078 519 1,498 5,268 3.285 677 1,884 12.325 12.612 Ral$lng ffunds Materials Art materialf, Purchases Profe4f)sional services Direct co$ts (408) (300) {1,305) (60) 12,084 {334) (1,338) 12,656 14.157 14,328 Charltable a¢tlvitses Renl and rates Light. heat and power Insurance Repairs and renewals Repairs and renewals Telephone and fax Workshop expen8es Workshop expenses Printing, postage and stationery Printing, postage and stationery Sundry expenses Marketing Legal and professlonal fees (10.8321 (2,9311 (1,1991 (9,357) (2,6911 (1,0181 (67) (266) {872) (164) {1,225) (6,565) 1,780 (29) (92) {1.122) {40) (1.824) (39) (338) (724) (1.855) Thi$ page does not fomi part ol the 8tatutory financial statements. Page 16
Macclesfield Community Artspace Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Total 2024 Bank charges 24,251 17,230 Other expenditure Depreciab'on of fixtures and fittings Depreciation of fixtures and fittings Depreciation of office equipment Depreciats'on of office equlpmenl (120> {81) (320> 53 (1 $9) (322) 26 574 507 This page does not fonn part of the statutory financial statements. Page 17