## **APPLAUSE RURAL TOURING**
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
**Charity number 1165632**
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1
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## **CONTENTS**
||Page|
|---|---|
|**Report of the Trustees**|3 – 7|
|**Statement of financial activities**|8|
|**Balance sheet**|9|
|**Notes to the financial statements**|10 – 14|
|**Independent examiner’s report**|15|
2
**Applause Rural Touring Report of the Trustees for the year ended 31 March 2024**
The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2024.
The financial statements comply with the Charities Act 2011, the charity’s constitution, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **REFERENCE AND ADMINISTRATION DETAILS**
Charity registration number: 1165632
Principal address: Southborough Civic Centre, 137 London Road, Southborough, Tunbridge Wells, Kent, TN4 0NA
Director: Dawn Badland Bankers: CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a charitable incorporated organisation (CIO) governed by its constitution dated 27 January 2016. The charity was registered with the Charity Commission on 18 February 2016.
The charity is governed by the board of trustees. The board meets quarterly (and more often if required) and decides on the strategic direction the charity should take, the performance targets that should be set and examines the recent activities and performance of the charity. The day to day operations of the charity are delegated to the Director.
## **Recruitment & appointment of trustees**
Trustees are recruited in conjunction with ongoing needs and skills analysis to provide balanced and informed Governance for the Charity. No more than 12 and no less than 3 persons may be elected. Appointments are agreed by the Trustees for a fixed term after which Trustees may be re-elected.
## **Risk management**
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees meet on a quarterly basis and assess any risks to the Charity including monitoring of the Risk Register, the content of which is informed by consultation with staff, Board and stakeholders.
3
**Applause Rural Touring Report of the Trustees for the year ended 31 March 2024**
## **Trustees**
The trustees who served during the year and to the date of this report were:
Nigel Bolton (resigned 12 December 2023) Amanda Cusimano (appointed 18 June 2024) Hannah Deeble (resigned 12 December 2023) Helen Graves (resigned 12 September 2023) Daniel King Louise Knight Elizabeth Newall (appointed 12 September 2023) Elizabeth Pencavel (appointed 12 September 2023) Louise Searle (appointed 10 September 2024) Kat Portman Smith
## **OBJECT AND ACTIVITIES**
The object of Applause Rural Touring as set out in its constitution is:
The advancement of arts to the benefit of the general public in rural and/or isolated communities in the South East of England by, in particular but not exclusively, programming, commissioning and facilitating delivery of artistic experiences; working with artists to help develop their understanding of, and work for, these communities; and by extending the reach of arts provision by developing local venues and supporting and training volunteer organisers. Isolated in this context means isolated from arts provision by physical, social or economic reasons.
## **Public benefit**
The trustees have complied with the duty in section 4 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission, including public benefit guidance. We have referred to the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
The charity furthers its charitable purposes for the public benefit by: opening up artistic opportunities to rural communities in Kent and Sussex and working with high quality cultural practitioners to develop and champion their work in rural areas.
## **ACHIEVEMENTS AND PERFORMANCE**
Our work creates opportunities for rural and culturally under-served neighbourhoods to be empowered to reimagine their community through creative engagement. From halls to pubs to libraries, from fetes and festivals to village greens and to wide open spaces. We connect exceptional artists and performers with a network of passionate volunteers and programmers. Our work with artists and performers helps connect the dots to tour performance as well as develop new creations that empower people to reimagine where they live.
Communities are at the heart of everything we do and being far flung from a building for culture shouldn’t be a barrier to experiencing it. Our work offers the opportunity to bring people together for inspiring, shared experiences celebrating the positive impacts culture has for a community. Through our touring programmes we reach over 140 communities, 35,000 audience members and more than 500 volunteers for culture each year.
We operate 3 key delivery routes, these are – to support and create excellent artistic and creative opportunity. To increase participation & engagement opportunities for rural communities and to create a rural touring model which is resilient and sustainable.
4
**Applause Rural Touring Report of the Trustees for the year ended 31 March 2024**
## **Increase participation & engagement opportunities for rural communities**
2023-24 was year 1 of our new Arts Council England NPO phase (2023-2026) and we were delighted to receive a 120% uplift in ACE funding to support the county of Essex as a new delivery area and a range of Community Co-creation work in specific priority areas.
We achieved a good proportion of our targets with 57 indoor performance bookings and 78 outdoor performance bookings made. We created additional staffing capacity for Essex which began to see an increase of activity in that area. Our ReKindle partnership programme with a range of Medway libraries became fully embedded, continuing to grow with a range of free access work in partnership with Medway libraries. As part of this we commissioned The Library at the Edge of the World by Touched Theatre, a magical pop-up interactive show and writing experience for young audiences of all backgrounds that celebrates the power of stories to reconnect us to the world around us. We reached 32,656 audience members across 100 unique venues with 87 unique hosts across our programmes.
## **Support and create excellent artistic and creative opportunity**
We held a well-attended artists’ Lab in partnership with 101 Creation space in Reading which took the form of a 1 Day symposium for artists and producers interested in creating and touring small scale work outdoors.
Alongside re-touring some previously commissioned work, 9 companies were selected to receive support for reshapes and commissions to tour outdoor work in 2024. Two of these companies are supported in partnership with1 Degree East. Never a Gull Moment by Feasible Ferret Theatre, Emoto-matic by Four Eyed Theatre, Arcade Mini by Casson & Friends, Doris Drake and Daria the Dragon by Rust and Stardust, The Ukulele Apothecary by Karina Garnett , Cracking the Crinoline by Moving Memory Dance Theatre, Memories with Connor by Connor Turansky and Puppet Petting Farm by Handmade Theatre.
## **Create a rural touring model which is resilient and sustainable**
Applause moved office spaces in April 2023 which transformed staff wellbeing and effective working due to the vast improvement of the working environment. We developed a programme of delivery in partnership with Southborough Town Council within the building and our Director chaired the wider area Arts Council Cultural Compact, Creative Tunbridge Wells in partnership with numerous councils and creative and cultural organisations. We have further developed our board of Trustees.
5
**Applause Rural Touring Report of the Trustees for the year ended 31 March 2024**
## **FINANCIAL REVIEW**
The income of the charity amounted to £454,808 (2023: £294,159) with expenditure of £423,389 (2023: £445,214).
## **Reserves policy**
The policy of the charity as at 31 March 2024 was to have free reserves of five months’ operating costs to fund its work (currently budgeted at £94,410). Unrestricted reserves at 31 March 2024 were £300,537 (2023: £246,184) of which £94,410 (2023: £87,015) has been designated by the trustees to set aside the free reserves of five months’ operating costs with a further £88,039 (2023: £88,039) designated for development of activity in Essex and driving a new outdoor touring model for future inclusivity and sustainability. As at 31 March 2024 the assets of the charity are considered adequate to fulfil its obligations and the trustees consider the state of our financial affairs to be satisfactory.
## **PLANS FOR THE FUTURE**
Our newly drafted Sustainability policy and re-drafted Equality Diversity and Inclusion policy will both be worked up over the coming year.
We have a draft 2024-2027 business plan which outlines the development opportunities we are experiencing in an accelerating take up of our programme across all the areas within which we work. Our initial numbers for 2024-25 have already exceeded our targets and so we must plan for further growth in our rural touring activity. This includes leading on a national performance work commissioning programming for which we have submitted a 17 partner strong application to ACE project funds. We will also focus on developing our work through local partnerships for delivery within our building and our Community Co-Creation programme, supporting community volunteers and artists to work together forging shared cultural ambition and creative leadership.
6
**Applause Rural Touring Report of the Trustees for the year ended 31 March 2024**
## **TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS**
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Approved by the trustees and signed on their behalf by
……………………………………….. Kat Portman Smith Trustee 4 December 2024
7
## **Applause Rural Touring Statement of Financial Activities for the year ended 31 March 2024**
|**Note**
**INCOME:**
Grants and donations
Touring programme income
Bank interest
**TOTAL INCOME**
**EXPENDITURE:**
Touring programme artists’ fees
Artist development
Audience development & marketing
Staff training & development
Professional fees
Salaries & freelance staff costs
Travel costs
Premises costs
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
2
Transfers between funds
**NET MOVEMENT IN FUNDS**
TOTAL FUNDS AT 1 APRIL 2023
**TOTAL FUNDS AT 31 MARCH 2024**|Unrestricted
funds
2024
£
Restricted
funds
2024
£
**Total**
**funds**
**2024**
**£**
325,647
54,487
**380,134**
64,993
7,263
**72,256**
2,418
-
**2,418**
393,058
61,750
**454,808**
102,348
17,500
**119,848**
32,020
8,000
**40,020**
8,942
13,551
**22,493**
3,979
1,750
**5,729**
1,097
-
**1,097**
200,853
6,000
**206,853**
4,080
397
**4,477**
21,560
1,312
**22,872**
374,879
48,510
**423,389**
18,179
13,240
**31,419**
36,174
(36,174)
**-**
54,353
(22,934)
**31,419**
246,184
23,322
**269,506**
300,537
388
**300,925**|_Unrestricted_
_funds_
_2023_
_£_
_Restricted_
_funds_
_2023_
_£_
_Total_
_funds_
_2023_
_£_
_196,320_
_-_
_196,320_
_80,127_
_16,740_
_96,867_
_972_
_-_
_972_|
|---|---|---|
|||_277,419_
_16,740_
_294,159_|
|||_113,915_
_36,782_
_150,697_
_30,670_
_24,022_
_54,692_
_7,184_
_28,067_
_35,251_
_3,444_
_56_
_3,500_
_3,170_
_-_
_3,170_
_142,866_
_32,606_
_175,472_
_1,809_
_1,174_
_2,983_
_16,965_
_2,484_
_19,449_|
|||_320,023_
_125,191_
_445,214_|
|||_(42,064)_
_(108,451)_
_(151,055)_
_28,537_
_(28.537)_
_-_|
|||_(14,067)_
_(136,988)_
_(151,055)_|
|||_260,251_
_160,310_
_420,561_|
|||_246,184_
_23,322_
_269,506_|
The notes on pages 10 to 14 form part of these financial statements.
The statement of financial activities includes all gains and losses in the year. All income and expenditure derive from continuing activities.
8
## **Applause Rural Touring Balance Sheet at 31 March 2024**
|**Note**
**CURRENT ASSETS**
Debtors
5
Cash at bank and in hand
**LIABILITIES**
**CREDITORS:**amounts falling due within
one year
6
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted funds
8
Unrestricted funds
9
General
Designated
**TOTAL FUNDS**|**£**
3,511
316,761
320,272
_(19,347)_
118,088
182,449|**2024**
**£**
300,925
300,925
388
300,537
300,925|_£_
_12,723_
_289,122_
_301,845_
_(32,339)_
_71,130_
_175,054_|_2023_
_£_
_269,506_
_269,506_
_23,322_
_246,184_
_269,506_|
|---|---|---|---|---|
Signed on behalf of the trustees
…………………………………. Kat Portman Smith Trustee 4 December 2024
9
**Applause Rural Touring**
**Notes to the Accounts for the year ended 31 March 2024**
## **1. ACCOUNTING POLICIES**
## **a) Accounting Basis**
## _i) Basis of preparation_
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Applause Rural Touring meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## _ii) Preparation of the accounts on a going concern basis_
It is the trustees’ view that there are no material uncertainties regarding Applause Rural Touring’s ability to continue in business for the foreseeable future taking into account all available information, and have neither the intention nor the need to liquidate or curtail materially the scale of its operations, and have prepared the accounts on that assumption. The trustees have reviewed the charity’s financial position for the coming year and are satisfied that the charity will have sufficient funds, largely due to the continued investment from Arts Council England and our main Local Authority contributors from whom grant funding is largely received in advance.
## **b) Fund Accounting**
- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
- Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
- Restricted Funds are subjected to restrictions on their expenditure imposed by the donor or grant award or through the terms of an appeal.
## **c) Income**
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Income from fees received for future events are recognised as income in the accounting period in which the event takes place.
## **d) Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred. It is reported as part of the expenditure to which it relates.
## **e) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
10
**Applause Rural Touring Notes to the Accounts for the year ended 31 March 2024**
## **1. ACCOUNTING POLICIES (CONTINUED)**
## **f) Cash At Bank And In Hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **g) Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
## **h) Contributions to pension funds**
The charity makes available to all employees a defined contribution pension scheme operated by NEST. The pension costs charged to the Statement of Financial Activities represent the amount of the contributions payable to the scheme in respect of the accounting period.
## **i) Operating Leases**
Rentals under operating leases where substantially all of the benefits and risks of ownership remain with the lessor have been charged to the profit and loss account as incurred.
## **j) Cash Flow Statement**
The charity has taken advantage of the exemption from preparing a cash flow statement in accordance with FRS 102 on the basis that it qualifies as a small entity.
## **k) Corporation tax**
Applause Rural Touring is a registered charity and as such its income and gains falling within Sections 471 to 489 of the Corporation Tax Act 2010 or Section 256 of Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives.
## **2. NET EXPENDITURE**
Net expenditure is stated after charging:
|Rent payable under operating lease:
-
Property
-
Equipment
Independent Examiner’s fee|2024
£
10,339
1,438
720|2023
£
4,071
1,586
720|
|---|---|---|
11
**Applause Rural Touring Notes to the Accounts for the year ended 31 March 2024**
## **3. STAFF COSTS AND NUMBERS**
|**. STAFF COSTS AND NUMBERS**|||
|---|---|---|
|Wages and Salaries
Social Security Costs
Pension Costs|2024
£
168,093
11,518
4,048
183,659|2023
£
143,654
8,939
3,153|
|||155,746|
The average number of staff employed during the year was 5 (2023: 5). There were no employees with emoluments exceeding £60,000 per annum during the year.
Employee benefits totalled £48,942 (2023: £41,688) for the key management personnel of the charity.
## **4. TRUSTEES’ REMUNERATION AND EXPENSES**
During the year 2 trustees were reimbursed travel expenses totalling £52 (2023: £nil).
## **5. DEBTORS**
|Trade Debtors
Prepayments
**. CREDITORS: AMOUNTS FALLING**
Trade Creditors
Other Taxes and Social Security
Accruals and Deferred Income
Pension Contributions|**AMOUNTS FALLING**|**DUE WITHIN ONE YEAR**|2024
£
2,156
1,355
3,511
2024
£
1,480
3,847
13,226
794
19,347|2023
£
11,445
1,278|
|---|---|---|---|---|
|||||12,723|
|||||2023
£
14,743
3,031
13,978
587|
|||||32,339|
## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Included in creditors above is deferred income relating to income received in advance for events to be held in the following financial year as follows:-
|Brought forward at 1 April 2023
Released to income during the year
Receipts in the year deferred – events in 2024/25
At 31 March 2024|£
1,650
(1,650)
7,727
7,727|£
-
-
1,650|
|---|---|---|
|||1,650|
12
**Applause Rural Touring Notes to the Accounts for the year ended 31 March 2024**
## **7. FINANCIAL COMMITMENTS**
Future minimum rentals payable under non-cancellable operating leases are as follows:
|Within one year
Within two to five years|2024
£
-
11,797
11,797|2023
£
-
3,235|
|---|---|---|
|||3,235|
## **8. RESTRICTED FUNDS**
|**. RESTRICTED FUNDS**||
|---|---|
|Rother District Council
Inn Crowd Pubs+
_Rother District Council_
_Inn Crowd Pubs+_|**At 1**
**April**
**2023**
**Income**
**Expenditure**
**Transfers**
**At 31**
**March**
**2024**
**£**
**£**
**£**
**£**
388
-
-
-
388
22,934
61,750
(48,510)
(36,174)
-|
||**23,322**
**61,750**
**(48,510)**
**(36,174)**
**388**|
||_At 1_
_April 2022_
_Income_
_Expenditure_
_Transfers_
_At 31_
_March_
_2023_
_£_
_£_
_£_
_£_
_388_
_-_
_-_
_-_
_388_
_159,922_
_16,740_
_(125,191)_
_(28,537)_
_22,934_|
||_160,310_
_16,740_
_(125,191)_
_(28,537)_
_23,322_|
Restricted funds consist of funds given by a donor to be spent on specific projects.
Transfers between funds represent:
Inn Crowd Pubs+ - contribution from project to unrestricted funds towards staff costs & overheads in line with the original agreed project budget approved by the funder.
13
**Applause Rural Touring Notes to the Accounts for the year ended 31 March 2024**
## **9. UNRESTRICTED FUNDS**
|**. UNRESTRICTED FUNDS**||
|---|---|
|General funds
Designated fund – 5 month reserve
Designated fund – Essex/outdoors
_General funds_
_Designated fund – 5 month reserve_
_Designated fund – Essex/outdoors_|**At 1**
**April**
**2023**
**Income**
**Expenditure**
**Transfers**
**At 31**
**March**
**2024**
**£**
**£**
**£**
**£**
71,130
393,058
(374,879)
28,779
118,088
87,015
-
-
7,395
94,410
88,039
-
-
-
88,039|
||**246,184**
**393,058**
**(374,879)**
**36,174**
**300,537**|
||_At 1_
_April 2022_
_Income_
_Expenditure_
_Transfers_
_At 31_
_March_
_2023_
_£_
_£_
_£_
_£_
_260,251_
_277,419_
_(320,023)_
_(146,517)_
_71,130_
_-_
_-_
_-_
_87,015_
_87,015_
_-_
_-_
_-_
_88,039_
_88,039_
_260,251_
_277,419_
_(320,023)_
_28,537_
_246,184_|
Transfers between funds represent:
Contribution from Inn Crowd Pubs+ project to unrestricted general funds towards staff costs & overheads in line with the original agreed project budget approved by the funder.
Transfer from general funds to designated fund to set aside the free reserves of five months’ operating costs.
## **10. RELATED PARTY TRANSACTIONS**
There were no related party transactions during the year other than reimbursement of trustee expenses – see note 4 (2023: none).
14
Independent Examiner's Report
to the Trustees of Applause Rural Touring
for the year ended 31 March 2024
I report on the accounts for the year ended 31 Mah 2024, whih are set out on page$ 8 to 14.
Responslbllities and basis of report
As the charity trustees of the Trust you are responsible for the preparat)n of the accounts in accordan
wrth the requirements of the Charities Ad 20111'the Act'l.
I report in respect of my examinatKJn of thè Trustee's accounts carried out under sethon 145 of the 2011
Act and in carrying out my examination I have followed all the applicable DiTecth'ons given by the Charity
Commission under section 1451Sllb) of the 2011 Act.
Indepgnderrt examinèrfs statement
Since the company's gross income exceeded £250,000 your examiner must be a men*)er of a body listed
in section 14S of the 2011 Act. I conffimi that l am qualffied to undertake the examination because l 8m a
member ofthe Asscciation of Int*rtKInaI Accountants, 1¢h is one ofthe listed bcKJies.
I have completed my examinab"on. I confimi that no material matters have C¢)n* lo my atttion in
cnnnection with the examinatie41 giwng me cause lo believe that in any matgrial respect..
accountitvJ iecords were not kepl in respect ofthe Trust as required by SeCtn 130 ofthe Act., or
the aOunts do not acccxd wlh those records,. or
12)
13)
the accounts th not compty wlh the applicab requirements concerning the fomi and content of
accounts Sel out in the Char.e5 IAccountsand Reports) ReguL*itin8 2008 olherthan any requirementthal
the ac£ounts give a Irue and frdii vmv, whth is rK)t a matter considered as part of an independent
examination.
I have no concerns and have come a¢r05s no other matter5 in connection wrfth the examination lo which
atlenlion should be drawn in this reFth in order to enable a proper UnderStding of the accounts lo be
reached.
Paul Baker FAIA
Applied Accountancy Limited
50a Clrflord Way
Moidslone
Kent ME16 8GD
2024
15