REGISTERED COMPANY NUMBER: 09067925 (England and Wales) REGISTERED CHARITY NUMBER: 1157621
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2023
for
All & Sundry Productions
Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE
All & Sundry Productions
Contents of the Financial Statements for the Year Ended 30 June 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 to 7 |
| Notes to the Financial Statements | 8 to 13 |
| Detailed Statement of Financial Activities | 14 to 15 |
All & Sundry Productions
Report of the Trustees for the Year Ended 30 June 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
1) The advancement of education in the arts, particularly the dramatic and theatrical arts, and to further the development of public appreciation and taste in the arts; and
2) To help and educate young people through their leisure time activities especially in the medium of drama and the associated arts, so to develop their physical and mental capabilities that they may grow to full maturity as individuals and members of society.
Public benefit
The trustees confirm that they have had regard to public benefit guidance issued by the Charity Commission.The Trustees believe that all of the charity's activities furthered its charitable purposes for the public benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
As theatres returned to normal post Covid in the year, All & Sundry focused on three stage productions developing relationships with theatres and schools. The two main productions were Romeo and Juliet - a production for schools in line with the national curriculum, and the Pantomime which continues to be a firm favourite with the local community and beyond. The schools production brings pupils the experience of live theatre, sometimes for the first time, timed with schools to enhance the appreciation of the piece just before their GCSE examinations. At the other extreme, this year's pantomime, Hook's Revenge, was a work commissioned by All & Sundry and included in the cast nearly 40 children and young adults many of whom have come through our youth group and have developed some amazing talents.
The youth group, 'Small & Sundry', for 7- to 15-year-olds, continued to grow in the year and they have been working towards a show based on Alice in Wonderland for the summer of 2023. Many of them have been or will go on to be in main stage productions with All & Sundry and beyond if past experience is anything to go by.
Developing and encouraging young people to either participate in theatre productions or enjoy the experience of watching live performances continues to be one of the main purposes of the group, but All & Sundry also have a lot of talented adults who bring a professional polish to everything we do both on and off the stage.
FINANCIAL REVIEW
Financial position
The charity incurred a deficit for the year of £242 (2022 £4,288) whilst its net assets reduced from £36,266 to £36,024..
Page 1
All & Sundry Productions
Report of the Trustees for the Year Ended 30 June 2023
FINANCIAL REVIEW
Reserves policy
The trustees do not have a formal policy on reserves but try to keep sufficient funds in reserves to be able to pay outstanding bills when they become due.The position is closely monitored by the committee.
At the end of the year, the charity had cash and bank reserves of £34,227 (2022 £31,537).
Going concern
The trustees are confident of the ability of the charity to continue as a going concern in the foreseeable future.
Funds in deficit
There were no funds in deficit at the year end.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
Trustees are confirmed at the AGM from the active directors of the company who volunteer to be selected. Trustees must also be on the managing committee as voted for by the members.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09067925 (England and Wales)
Registered Charity number
1157621
Registered office
25 Latimer Road Alvechurch Birmingham B48 7NP
Trustees
G A Forbes Ms A M Berrisford R M Goddard Ms M A Ponsonby Ms Z J Schtyk B C Wiggins S Wicks
Page 2
All & Sundry Productions
Report of the Trustees for the Year Ended 30 June 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Alan P. Sowden FCCA Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE
Approved by order of the board of trustees on 8 September 2023 and signed on its behalf by:
G A Forbes - Trustee
Page 3
Independent Examiner's Report to the Trustees of All & Sundry Productions
Independent examiner's report to the trustees of All & Sundry Productions ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2023.
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 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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; or
-
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 (FRS 102)).
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.
Alan P. Sowden FCCA
Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE
8 September 2023
Page 4
All & Sundry Productions
Statement of Financial Activities for the Year Ended 30 June 2023
| 30/6/23 | 30/6/22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 45,430 | 46,420 | |
| Other trading activities | 2 | 2,050 | - |
| Investment income | 3 | 58 | 3 |
| Total | 47,538 | 46,423 | |
| EXPENDITURE ON | |||
| Raising funds | 4 | 47,542 | 50,465 |
| Other | 238 | 246 | |
| Total | 47,780 | 50,711 | |
| NET INCOME/(EXPENDITURE) | (242) | (4,288) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 36,266 | 40,554 | |
| TOTAL FUNDS CARRIED FORWARD | 36,024 | 36,266 | |
The notes form part of these financial statements
Page 5
All & Sundry Productions
Balance Sheet
30 June 2023
| 30/6/23 | 30/6/22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Debtors | 8 | 2,289 | 5,185 |
| Cash at bank and in hand | 34,227 | 31,537 | |
| CREDITORS | 36,516 | 36,722 | |
| Amounts falling due within one year | 9 | (492) | (456) |
| NET CURRENT ASSETS | 36,024 | 36,266 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 36,024 | 36,266 | |
| NET ASSETS | 36,024 | 36,266 | |
| FUNDS | 10 | ||
| Unrestricted funds | 36,024 | 36,266 | |
| TOTAL FUNDS | 36,024 | 36,266 | |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which 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 charitable company.
The notes form part of these financial statements
continued...
Page 6
All & Sundry Productions
Balance Sheet - continued
30 June 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 8 September 2023 and were signed on its behalf by:
G A Forbes - Trustee
The notes form part of these financial statements
Page 7
All & Sundry Productions
Notes to the Financial Statements for the Year Ended 30 June 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', 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.
Income
All income is recognised 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.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted 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 a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
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. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 8
All & Sundry Productions
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 30/6/23 | 30/6/22 | |
| £ | £ | |
| Fundraising events | 2,020 | - |
| Sponsorships | 30 | - |
| 2,050 | - | |
| INVESTMENT INCOME | ||
| Deposit account interest | 30/6/23 £ 58 |
30/6/22 £ 3 |
| RAISING FUNDS | ||
| Raising donations and legacies | ||
| Fundraising expenses | 30/6/23 £ 2,633 |
30/6/22 £ 30 |
| Support costs | 1,346 | - |
| 3,979 | 30 | |
3. INVESTMENT INCOME
4. RAISING FUNDS
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2023 nor for the year ended 30 June 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2023 nor for the year ended 30 June 2022.
continued...
Page 9
All & Sundry Productions
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|---|
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 46,420 | |
| Investment income | 3 | |
| Total | 46,423 | |
| EXPENDITURE ON | ||
| Raising funds | 50,465 | |
| Other | 246 | |
| Total | 50,711 | |
| NET INCOME/(EXPENDITURE) | (4,288) | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 40,554 | |
| TOTAL FUNDS CARRIED FORWARD | 36,266 | |
| 7. | TANGIBLE FIXED ASSETS | |
| COST | Plant and machinery £ |
|
| At 1 July 2022 and 30 June 2023 | 7,550 | |
| DEPRECIATION | ||
| At 1 July 2022 and 30 June 2023 | 7,550 | |
| NET BOOK VALUE | ||
| At 30 June 2023 | - | |
| At 30 June 2022 | - | |
continued...
Page 10
All & Sundry Productions
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 30/6/23 | 30/6/22 | |||
| £ | £ | |||
| Trade debtors | - | 368 | ||
| Prepayments | 2,289 | 4,817 | ||
| 2,289 | 5,185 | |||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| Accruals and deferred income | 30/6/23 £ 492 |
30/6/22 £ 456 |
||
| 10. | MOVEMENT IN FUNDS | |||
| Unrestricted funds | Net movement At 1/7/22 in funds £ £ |
At 30/6/23 £ |
||
| General fund | 36,266 (242) |
36,024 | ||
| TOTAL FUNDS | 36,266 (242) |
36,024 | ||
| Net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
||
| General fund | 47,538 (47,780) |
(242) | ||
| TOTAL FUNDS | 47,538 (47,780) |
(242) | ||
continued...
Page 11
All & Sundry Productions
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/7/21 | in funds | 30/6/22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 40,554 | (4,288) | 36,266 |
| TOTAL FUNDS | 40,554 | (4,288) | 36,266 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
| General fund | 46,423 | (50,711) | (4,288) |
| TOTAL FUNDS | 46,423 | (50,711) | (4,288) |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Unrestricted funds | At 1/7/21 £ |
Net movement in funds £ |
At 30/6/23 £ |
| General fund | 40,554 | (4,530) | 36,024 |
| TOTAL FUNDS | 40,554 | (4,530) | 36,024 |
continued...
Page 12
All & Sundry Productions
Notes to the Financial Statements - continued for the Year Ended 30 June 2023
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 93,961 | (98,491) | (4,530) |
| TOTAL FUNDS | 93,961 | (98,491) | (4,530) |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2023.
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All & Sundry Productions
Detailed Statement of Financial Activities for the Year Ended 30 June 2023
| Detailed Statement of Financial Activities for the Year Ended 30 June 2023 |
||
|---|---|---|
| 30/6/23 | 30/6/22 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Subscriptions | 841 | 770 |
| Admissions | 44,589 | 45,650 |
| Other trading activities | 45,430 | 46,420 |
| Fundraising events | 2,020 | - |
| Sponsorships | 30 | - |
| Investment income | 2,050 | - |
| Deposit account interest | 58 | 3 |
| Total incoming resources | 47,538 | 46,423 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Fundraising expenses | 2,633 | 30 |
| Other trading activities | ||
| Performance expenses | 41,047 | 46,185 |
| Storage rental & equipment | 2,400 | 2,700 |
| Hall hire | 80 | 139 |
| Other | 43,527 | 49,024 |
| Donations | 226 | 187 |
| Subscriptions | 12 | 59 |
| 238 | 246 | |
| Support costs | ||
| Finance | ||
| Insurance | 681 | 656 |
| Carried forward | 681 | 656 |
This page does not form part of the statutory financial statements
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All & Sundry Productions
Detailed Statement of Financial Activities
for the Year Ended 30 June 2023
| Detailed Statement of Financial Activities for the Year Ended 30 June 2023 |
||
|---|---|---|
| 30/6/23 | 30/6/22 | |
| £ | £ | |
| Finance | ||
| Brought forward | 681 | 656 |
| Sundries | 87 | 50 |
| Bank charges | 35 | 96 |
| Information technology | 803 | 802 |
| Repairs and renewals | - | 105 |
| Legal, professional & website | 87 | 48 |
| Governance costs | 87 | 153 |
| Accountancy | 492 | 456 |
| Total resources expended | 47,780 | 50,711 |
| Net expenditure | (242) | (4,288) |
This page does not form part of the statutory financial statements
Page 15