ctwity registration number: 1165712
Royal Sutton Coldfield Community Town Hall Trust
kl￿wn 1$
SCART
Artnual Report and Financid Statements
for th¢ Year Ended 30 April 2025
Bissell & Brown Midlands Ltd
Charter¢d C¢rtifi¢d Accountants
Chart¢r House
56 High Str¢e¢
Sutton Coldfield
West Midlands
B72 IUJ

Roy*l Sutton Coldfield Community Town Hall Trust
Iwown As SCART
Contents (continued)
Trustees, Report
Ito6
Reference and Adminis¢rative Details
Statement of Trustees, Responsibilities
Independent Auditors, Rer
8t0 I I
Statement of Financial Activities
12
Balance Sheet
13
Notes to the Financial Statements
14to23

Royal Sutton Coldfield Community Town Hall Trust
known as SCART
Trn8tees' Report
The tNsttts present the annual report together with the fman¢ial $tai¢Tnents and auditors, re￿)rt of th¢ ¢hartty for the year
ended 30 April 2025.
Trustees
C Bridge5, (Crthair Business)
R Mason, (Co-chair Arts)
R Ludlam, (Treasurer)
J Cairns
D Pears
K Ward
R Walton
K Hussain
M Evang
A M Simpson
M Evan5 It￿ A M Simpson resi8ned on 3010812024
Senior MAnager /
Leadtr$hlp Te*m
E Cam¢ll, Interim Venue Manager (to 0810212024)
E Carnell, General Manager (From 0810212024)
ChArlty Re¥lJtratlon Number
1165712
Prlnclpal Offlee
Royal Sutton Coldfield Town Hall
Upper Cliftort Rd
Sutton Coldfield
B73 6DA
Audilor
Bissell & Brown Midlan&% Ltd
Chartered Certified Accountants
Ch¥4rter House
56 High Street
Sutton Coldfield
West Midland5
B72 IUJ
Pagc I

Royal Sutton Coldfield Community TOWD Hall Trust
I￿0￿￿ a5 SCART
Tru$te¢s' Report (continued)
Objectives ¥nd actiyities
Objects dnd
To ￿rther or benefit the residents of sUt￿n Coldfield North Birmingham communities of Erdington. Stockland Green.
Great BaTr. and the neighbourhoo(L without distinc(ion of sex. sexual ori¢ntation, race or political, religious or other
opinions by associating together the said residents and the local authorities, voluntary and other organi5aiions in a
common effort to advance education and to provide fa¢iliti¢s in the interests of entertainment for recreation and leisure
time o¢cupation with the objective of improving the ¢ondiiions of life and education through the arts of the r¢sid¢nts.
In furtherance of these objects bui no¢ olh¢rwi5¢, the Twstees shall have power.. -
To e5t8bli$h or secure the establishment of Sutton Coldfield Towi Hall and
to maintain or manage or co-operate with any statutory authority in the maintenan¢e and managcment of this property as
a centre for aciiviiies promoted by the Charity in furtherance of the Above objects.
The Tru51's mission is for people to have the ability to develop ¢r¢aiive id¢as and to partake in aTts and recreational
aclivitie5, by providing the facilities and opportunities to enable perfom)ance. education, group work and 51Kial eveni$ and
in so doing preserve ond protect a historic building at ihe heart of the Royal Town of Suttotj Coldfi¢ld.
Develop a moiivated and 5kill¢d staff team working with an additional team of volunteer$ to maximi5e revenue, improve
C￿l¢lenCY and deliver more s¢rvic¢s and activities for les5 Cost,
Generate new income for ihe Royal Town of Sutton Coldfield through increasin8 footfall ihrough ihe Town Hall,
Build a'sinking ￿nd, for ihe ongoing maintenance of the building.
Stage a major appeal to raise circa £5 million for a Renovation Project to transforn] the building into a fii-for-PUTpose
modern hub for theatre, music, arts.
Th¢ Trustees onticipate that, with its charitable status, Strong volunteer netsvork, and support of local businesses and other
organisations, Sutton Town Hall will continue to provide a range of 2¢tivities and serYice5 Currently available and develop
new ones.
Fmndrnlslnz dlsclosures
Major capital fundraising for the Renovation Proje¢t WAS succes5￿7 in achieviTtg a significant grant of £900,000 from the
West Midlands Combined Authority to ¢nabl¢ the defined Emergency and Enabling works to be completed. Some
£451,1 I l of ihis grant was drawn within rhe period, the remainder to be drawn (and the works cornpleied during the
2025ll6 finart¢ial period)
Severdl operktional support grant appli¢ations were initiated during ihe period, but these are hoped to bear frnit in the
following financial period. One significant grant of £50.000 was achieved from Royal Sutton Coldfi¢ld Town Council and
another of £50,000 from Sutton Coldfield Chariiable Trust (£25K def¢￿ed to 25126).
The trnstee$ ¢onfinn that they have ¢ornplied with the requirements of Section 17 of th¢ Charitie5 Act 2011 to have due
regard to the public benefit guidance published by the Charity Commission for England and Wales.
Public benefil
The trust¢es confirni that they have complied with the requirements of section 17 of the Chari¢ies A¢t 2011 to have due
regard to the public benefit guidance published by the Charity Commission for England and Wal¢5.
Page 2

Royal Sutton Coldfield Community Town Hau Trust
known as SCART
Tru5tees' Report {continued)
Financial review
2024-2025 ha5 been a year of consolidation for Operation5 and strong progress on the building renovations. Thanks to the
grant received from the West Midlands Combined Authority, the TNst has been able to complete the creating of a
sub-tenant demise in line with its long t¢rm plan. This will be tenanted by Trinity Specialist College, an organisation with
Synergistic charitable objectives io our own, providing an addiiional incom¢ for th¢ TTU51 in th¢ n¢xt financial period.
Operdtions are developing in line with our 5-year plan. although th¢ fina￿¢187 ¢limate remained challenging. Commercial
perfonnance w&$ not gs strong a5 hoped, however. thanks io a r¢n¢w¢d focu5 on securing UT)re5tricted grant funding the
overall operational perfomance was encouraging.
The charity returned a net operating loss of £52,281 in the year. resulting in a net balance sheet Surplus of £197.503 at 30
April 2025.
When adjusted to reflect use of unrestricied, bui reserved funds of £22.250. the TNst returned an effective op¢raling 1055
of £30.031. Our 5-year plan forecasi an oper81ing SUTplus of £18K for the year. however. this was based on the full £50K
frotn th¢ Sullon Charitable Trust being received within the fiscal year. In actuality. the gront was made on a monthly bas18
paid from December 2024, this effectively def¢￿ed £25K of grant income into 2025126. On an adjusied basis, therefore,
th¢ business made an etTeetive trading loss of £4,781. This is £23K below forecast, bui at Iwt meets the break even
imperaiiv¢. In percentage tern￿, this is shortfall of 30/0 on topline revenue.
Pollcy on reserv
The trustees recognise tha¢ maintaining appropriate free reserv¢$ is n¢¢¢5sary ¢0 Safeguard th¢ ¢harity'S operations.
manage cash flow volatility and provide protection against unfore$e¢n redu¢tion5 in incom¢ or un¢xp¢¢t¢d cxpenditure,
particularly given the charity's reliance on grant funding and trading income.
Free reserves are defined as unresrricted fund$ excludin¥ designated funds and fijnds tied up in tangible fixed assets.
The trustee5 have reviewed the chariry's op¢rating eost base and consider that a prudent target level of free reserves is
equivalent io ihree month5, core oper￿Ing expenditure, whi¢h ¢urrenily equates to approximately £250.000.
At 30 April 2025 the charity held negative free reserve5 Qf £217,405, reflecting hi5tori¢ operating deficits and the
investment made in stabilising and developing operations and progre55ing building works.
The trustees acknowledge that this position is below th¢ target level and gives rise to increased financial risk. The charity
is rherefore dependent on continued grant fi￿ding, ￿ndraising $uc¢ess and improved trading perforniance. This
dependency is also refl¢¢ted in the material uncertainty relating to going concern d¢￿ribed in the auditor'5 report.
To rebuild r¢5¢rves, the trustees have adopted the following actions..
securing additional unrestricted grants and donation5
improving commercial troding margins
implementing cost manag¢m¢nt measures
genernting new rental and partnership income streams from the building
gradually restoring an operating surplus over the mediwn tern]
The trustees will review the res¢rve5 level and target annually Ls part of th¢ budgeting and risk managemeni process.
Page 3

Royal Sutton Coldfield Community Tolvn Hall Trust
known as SCART
Trustees, Report (continued)
Aims kry obje¢tives for future periods
2024-2025 accouniing period should be a year of consolidation of operations for the Town Hall, building on the
operational re-structure and should allow focu5 to be given to progressing the Renovation Project.
The Trust will prioritis¢ th¢ following objectives..
I.. Development of thc Capital funding program and ￿ndIng requests
2: Confimiing th¢ ¢m¢r8ency fiinding specifically for the roof repair and ¢ommenecrnent of the program
3.. Post re-organisation trading improvem¢n¢s leading to SU518inabl¢ trading p¢rfornwJce.
4.. Expand the portfolio to encompass a wider range of th¢ arts and cultural spectrum
Aehl¢vem¢nts #nd performanee
The Emergency and Enabling works 8$ defined within the renovation project have been progressed well. A lon8 $tanding
serious drainage issue has been resolved.
The organisation has slabilised to a large degree and the slaff are working well to improve real time processes and
perfonnance. The mid-terni ord¢r book is strong.
Alms And key obJ¢¢tlve$ for future perlods
2025-2026 accounling period should be a year sustained bu$in¢ss improv¢men¢ and additional rcnovation 4ctiviti¢s for the
Trust.
The Trust will prioritise the followirt8 objectives..
l.. Cost managemeni with a gtretch target of £SOK saving5
2.. Securing grant, sponsorship and donation funding in 8UPPOrt of the Arts Centre ambition of the Trust
3- Completion ofthe WMCA ￿nded r¢novation works
4- Continued revenue gr0￿h through innovation in produ¢ts, pricing and user experien¢e
Colng ¢on¢ern
The charity's financial susiainability 1$ dependent on Securing additional unrestricted grant and fundraising income to
support its operating activities. At the date of approval of these financial staiemenls, a proportion of the income assumed
within the trustees. forecasts for the next 12 months has not yet been contractually comrnitted or secured.
While the trustees are actively pursuing grant applications. sponsorship and fijndraising initiatives. the outcome and
timing of these are uncertain. Should sufficient ￿ndIng not be obtained, the charity would need to reduce eXpendi￿re and
scale back activities ac¢ordingly.
These condiiions indicate the existence of a mAterial uncertainty which Tnay ¢a5l significant doubt on the charity's ability
to continue as & going concern. Nevertheless. after considering forecasts and planned mitigating a¢tions, th¢ trustees
¢onsider it appropriate to prepare the financial statements on the going ¢on¢¢rn basis.
Dlscloyure of Inform¥lion to auditor
Each trustee has taken steps that they ought to have taken a5 a twstee in order to make themselves aware of any relevant
audit inforniation and to establish that the charity's auditor 15 awart of that inforn)ation. The trustees confirni thai there is
no relevant infomiation th￿ they know of and of which they know the auditor is unaware.
Page 4

Roy81 Sutton Coldfield Community Town Hall Trust
known as SCART
Trustees. R¢port (continued)
Structure. governance 3nd rnanagement
Rlsk mAn¥4gemeMt
The trustees are responsible for thc management of risk and for establishing systems and procedures to mitigate significant
risks to the charity's activities, beneficiaries. staff and asset5.
The trustees have undertaken a review of the major risks io which the charity is exposed and maintain a regularly updated
risk re¥ister. Risks arc assessed in terns of likelihood and poieniial impact, and appropriate controls and mitigation
strategies are implemented. The risk re81Ster is reviewed fomially by ih¢ Board at least annually and more frequenily
wh¢re si8nifi¢ant operational or financial changes occur.
The trustees consider the principal risks facing the Charity to be-
Flnanclal iustainability and fundlng rlgk
The charity retnains reliant on a combination of trading incom¢, grants and donaiions. Failure to secure sutTiei¢nt
unrestricted in¢om¢ ¢ould impact working capital and the charity'$ ability lo meet its obligations.
Mitigation.. activ¢ grant applications, diversified income streams, regular ¢ashflow forecasting, cost control measures and
implementation of a r¢s¢rv¢5 r¢covery plan.
Golng concern and cash flow rl$k
Timing differences between grani receipts and expenditure, together with the current level of unrestri¢ted reserves, may
T¢al¢ 5hort-temi liquidity pressures.
Mitigiaiion.. mon¢hly managemeni account4 rolling 12-monih cashflow forecasts, phased expenditure planning and elos¢
monitorin8 by tn￿le¢s.
Bulldlnl and egpltsl proje£l rlsk
'I'he I'own Hall is an ageing historic building requiring on80in% maintenance and significant renovation works.
Unexpecled rcpairs, cosi ovemins or delays could increase expenditure or disrupt operations.
Mitl8ation.' planned maintenance programm¢, professional project managemen¢ contingency budgeiing and exiernal
nding for ¢apital works.
Oper8tlonal aftd irnding r13k
Eveni income and venue hiTe levels are sensitive to economic Conditions and local demand, which may affect profitability.
Mitigation.. diversified prograTnming, active morketin8, partnerships and regular review of prs¢hng and cosl structures.
Governance and tompliance rlsk
As a charitable incorporated organisation operating public events and facilitie5, the chariry must comply with charity law,
health and safety, licensin& employmeni artd safeguarding requirements.
Mitigation.. professional advicc wher¢ required, appropriate policies and procedures, staff training and trustee oversight.
The trustees are Satisfied thttt appropriate systems are in place io identify and manage thes¢ risk5 and that the Controls are
proportionate io the size and nature of the charity.
Nqlure ofgovernlnz doeumeA¢
The trustees confImi that they have complied with the requirements of SECtion 4 of the Charities Act 2011 to have due
regard io the public benefit guidance published by the Charity Cotnmission for England and Wales.
The Trust is a Charttabl¢ InCO￿orated Association (CIO) registered with Charilie5 Commission 23rd Febnw 2016 with
the charity number 1165712.
The Trust is grjverned by a Consti￿(lOn last amended in July 2018 in preparation for transfer of the freehold of
the building to the Trusl and at this point the charitable airns were updated and the Trust renamed (from Sutton
Coldfield Arts & Recreaiional TTUSt).
Page 5

Royal Sutton Coldfield Community Town Hall Trust
known ag SCART
Trustees, Report (Continued)
Managemenlframework
All strategic decision making is undertaken at Tru5t¢¢ Board level, day to day management is undertaken by the appointed
senior manager- Liz Camell.
The Trust w&$ represented durin¥ this period by Enoch Evans LLP 501icitors and utilised Lloyds banking
services.
Policy, procedures and HR policies are the responsibility of the 5cnior manager, who is supported by a
professional HR advi50r ( HR Caddy of Upper Clifton Road, Sutton Coldfield).
The Trust cwies out a wide range of ongoing risk asses5ment5 and the a5SOCi4ted policie5 are the responsibility
of the Managing Director. The Tn￿1 ha$ 8 ¢ontillUOU51y d¢v¢loping Business Continuity plan.
Funds held as Cllstodian trustee on behaifof otherj
Deserlpllon oflhe assets heldln ihls ¢t7pacIty
The Tn￿t is continuing to provid¢ a banking fa¢ility for the Tudor Community Spons Trust, holding cash on their behalf
and enacting payment$ and r¢c¢ipt$ of monie5.
Name objects of ihe charlty whose behalf the ossets &rÉ hÉld dftd how ihtsfall$ wlihln ihe cusiodl4n charlty s
obJe¢ts
Tudor Community Sports Trust (Registered Chariry No: 1188620) operates under leasehold from Birmingham City
Council the sports ground5 located at Tudor Road Sutton Coldfield. which dbut ihe site operated by ihe Royal Sutton
Coldfield Community Town Hall Trnst. The charity aims to operate the facilities for the benefit of (he local community
encouraging wide participation in 5POrts. The Trust further aims to improve and develop the facilities for long tem
sustainability.
The aim5 of this Charity ar¢ ¢omplTTn¢ntary to th05¢ of the Royal Sutton Coldfield Community town Hall Trust, especially
in resp¢¢t of the conservation and community us¢ of a key landmaTk historical 51te within the Royal Town of Sutton
Coldfi¢ld
Derlllls oforrttngementsforsafe custody andsegregdllon ofsuch ￿￿e￿Ir0￿ ihe eliorlty's own assets
A separate bank account has been allocated for the holding and manu&>ement of these funds. Ihe Trust rnainiains ¢10
liaison with the Tudor Community Sports Trust as regards related (ransaciional management.
Monies held and transacted are reflected in these accounts on ihe balance sheet, outside the P&L.
Funds h¢ld at year end- £11.77] (2024.. £4,223). These fithds are ex¢lud¢d from the charity's income and funds.
The annual report was approved by the trustees of the charity on 16 February 2026 and signed on its behalf by..
C Bridges
TTU5tee
am
Trustee
Page 6

Royal Sutton Coldfield Community Town Hall Trust
known as SCART
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees, report and the financial statement5 in accordance with the United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and
regulations.
The law applicable to charities requires ihe ttustees to prepare financial slatement5 for each financial year which give a
twe and fair view of the state of affairs of the charity and of the incoming resources and application of resourc¢5 of the
charity for that period. In preparing thes¢ financial statements, the trustees are required to:
sele¢t suitable accounting policies and then apply them consist¢ntly'
obs¢rv¢ the methods and principles in the Charities SORP;
mak¢ judgemertis and e$timates that are reasonable and prndent.
state whether applicable accounting standards have been followed, subj¢¢t io orty maierial deparntr¢s disclosed and
explained in the financial statements. and
prepare the financial st&t¢rn¢nts on the going concern basis unless it is inappropriate to presume that the charity will
continue in busines5.
The tThstees are responsible for k¢eping proper ￿cOUntIng record5 that disclose with reasonable accuracy at ony lime the
financial posltion of the charity and enable them io ensure that the financial statemenis comply with ihe Charili¢s Act
2011, th¢ ChaTlties (Accounts and Reports) Regulation5 2008, and the provisions of the constitution. The trustees are also
TC5ponsibl¢ for safeguarding the assets of the ¢harity and hence for taking reasonable steps for the prevetjtion and
dctcction of fraud and other irregularili¢5.
The injstees are r¢sponsible for the maintenance and integriry of the eorporaie and firtan¢ial inforniotion included on the
charithble company's w¢b5i¢e. Legislation governing the preparation and dissemination of financial stAtemertts rnay differ
from legislation in other jUT15diction5.
Approved by the trustee5 of the charity on 16 February 2026 and sign¢d on its behalf by..
C Bridges
Trustee
I'ru5tee
Page 7

Royal Sulton Coldfi¢ld Community Town Hall Trust
Iinown as SCART
Independent Auditor's Report lo the Members of Royal Sutton Coldfield Community Town
Hall Trust
Opinion
We hay¢ audited the financial swements of Royal Sutton Coldfield CoTnmunity Town Hall Trust (the 'charity'i for the
year ended 30 April 2025, whi¢h cotnprise the Statement of Financial Activities, Balance Sheet. and Notes to the
Financial Statements, including a summary of siunifieant a¢¢ounting policies. The financial reporting framework that has
been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'Th¢
Financial Reporting Standard applicable in the UK and Republic of Ireland, 8nd appli¢abl¢ law (United Kingdom
Generally Accepted Accounting Practice).
In our opinion th¢ financial 5tatement5'.
give a true and fair view of the state of the charity's affairs as at 30 April 2025 and of its incoming resouwes and
application of r¢sour¢¢s. including its income and expenditure, for ihe year then ended.
have been properly prepared in accordance with United Kingdom Gcnerdlly Accepted Accounting Practice., and
have been prepared in accordan¢¢ wilh the requiremenis of the Charitie8 Aet 2011.
Basis for oplnlon
We conducted our audir in accordan¢e with International Standards on Audiiing (UK) IISAS (UKI) and applicable law.
Our responsibilities under those sthndards are further described in the audiior r¢spon5ibilitle5 for the audit of the financial
siaiement5 section of our report. We are independent of ihe charity in aceordan¢¢ with the ethical TequireTnents that are
relevant to our audit of the financial statements in the UK, including the FRC'S Eihical Standard. and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe the audit eviden¢e we hav¢ obtained
15 Sufficient and appropria1¢ to provide a basis for our opinton.
Conclusions relating to going concern
In auditing the financial statements, we have ¢on¢luded that the mistees, use of the going ¢onc¢rn basis of accounting in
the preparation of the financial siatements is Appropriate. Our re5ponsibiliiies and the responsibilities of the trustees with
respect 10 goin8 Concern are described in th¢ r¢levant Sections of this report.
Material Uncertainty Related to Going Concern
We draw attention to the going concern disclosures in Note I to the financial statements. The charity incurred an
unre5tricred operating deficit during the year and. at 30 April 2025. held net unrestricted liabilities of £217,405. The
tNstees' forecasts indicate that the charity will require additional unrestricted grant and fvndraising incom¢ in order to
meel its liabilities and operational commiiments a5 they fall due over the hvelve months frorn th¢ dat¢ of gpproval of the
financial sw¢m¢nls. At the date of approval, a proportion of this income has not yet been secured or contractually
committed.
These evenis or conditions indicate thai a material uncertainty exists that may cast significant doubt on the charity's ability
io ¢ontinu¢ ps a going concern. Our opinion is rtot modified in respect of this matter.
Other Informatlon
The trustees are responsible for ihe other inforn)aiion. Th¢ other inforniation comprises the inforniation included in the
annual report. oiher than the financial statements and our Auditor's report thereon. Our opinion on the financial statement5
does not cover the other infotThation and. except to th¢ ¢Xient otherwise explicitly staled in our repory we do not express
any fomi of assuran¢e ¢on¢lusion thereon.
Page 8

Royal Sutton Coldfield Community Town Hall Trnst
Itnown as SCART
Independent Auditor'5 Report to the Members of Royal Sutton Coldfield Community Town
Hall Trust (continued)
In connection with our audit of the financial statetnents, our responsibility is to read the other inforniation and, in doing
50, consider whether the other infomiation is materially incon5iStent with the financial statements or our knowledge
obtained in the audit or otherwise appears to be materially mis5taled. Ir we identify such material inconsistencies or
apparent material misstatements. we are required to deterynine whether there is a material misstatement in the financial
5tatem¢nts or a material misslaiement of the other information. If, based on the work we have perfornied, we con¢lude that
there is a material misstaiement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matt¢rs on whlch we are requlred to report by ¢x¢¢ptlo
In the light of our knowledge and UTbderstanding of ihe charity and its environmeni obtsined in the ¢ours¢ of the audiL w¢
have not ideniifi¢d rnat¢rial misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters where the Chariiies (A¢¢ounis and R¢port) Regulations 2008
requires us to report to you if, in our opinion-.
4d¢qua¢e accounting records have not been kept, or returns adequate for our audit have not been received from
brdn¢he5 not Vlsited by us; or
the financial stat¢m¢nts are not in agreement with the aecouniing reeords 2nd returns,. or
ert&in disclosures of tjustees remuneralion specified by law are not made. or
we have not rt¢¢ived all the infomiaiion and explanations w¢ require for our audil.
Responsibilitl¢s of Iruslee5
As explained more fully in the Staiement of Trustees, Responsibilities {5et out on page 7), the trustees are responsible for
the preparation of the financial statements and for being satisfi¢d that thcy give a true and fair view, and for such internal
control as the iru51¢e5 determine is necessary to enable the prepAration of financial statements that are free from material
misstatement. whether due to fraud or error.
In preparing the finonciol slktemenis, the t￿Ste¢S are responsible for assessing the charity's ability to continue as a going
oncern, disclosin¥, as applicable, mAtters related to going concern and Using the goin¥ concem basis of accounting un1¢5S
th¢ trustees either intend to liquidate the charity or to cease operations, or have no realistic alierna(ive but to do $0.
Akndltor Regponylbilitiej for the audll (If the flnancSal $tat¢ments
Our objcctive5 are to obtain re&sonabl¢ assurance about whether the financial statements as a whole are free from material
mi55tatement, whether due lo fraud or e￿Or, and to issue an auditor's report that includes our opinion. Reasonable
assurance 15 a high level of assurance, but is nol a guarantee that an audit conducted in accordance wilh ISAS {UK) will
always detect a material Mi$51at¢m¢nt when it exists. Misstatemenls can arise from fraud or error and ar¢ ron5idered
material if. individually or in the aggregate, they could reasonably be expected to influence the ¢conomi¢ d¢cisions of
Users taken on the basis of these financial statements.
The extent lo which our procedur¢s ar¢ capable of detecting [￿egUlaritIeS, including fraud is detailed below:
Irregtslarities, including fraud, are instan¢es of non-compliance with laws and regulaiions. We design procedures in line
with our responsibilities. outlined above, to detect material missiaternenis in respect of irregulariiies, in¢luding frdud. The
¢xt¢nt lo which our procedures are capable of detecting irregularities. including fraud is detsiled below..
Based on our understanding of the Charity and its industry, we identified that the principal risks of non-compliance with
laws and regulations rela(Ed to brea¢h¢s of UK and European regulatory principle5. and we consider¢d the extent to which
non-compliance might have a material etT¢ct on the financial statemenis of rhe Charity.
We also consider¢d those laws and regulations that have a direct irnpa¢t on the fInan¢ial statements of the Charity, such as
Ihe Companies A¢t 2000 and UK tax legislation and equivalent local laws and regulations applicable to in-5cope
components.
Page 9

Royal Sutton Coldfield Communlty Town Hall Trust
known as SCART
Independent Auditor's Report to the Members of Royal Sutton Coldfield Community Town
Hall Trust (continued)
We have also evaluated management's incentives and opportunities for frdudulent rnipulation of the financial sthtements
including the risk of ove￿ide of controls and detem)ined that the principal risk5 are related to manag¢]llent bias in
aecounting estimates and judgemental areas of the financial staternenis.
Audit procedures perfomied by the engasement team included:
discussion5 Ivlth the Board of Tw5tee5 and management. regarding consideration of known or susp¢¢i¢d instances of
non-compliance with laws and regulation and fraud
evalualion and testing of the operating effe¢tiv¢nes5 of management's controls designed io preveni and deteci
irregularities.
r¢vi¢wirtg relevant meeting minutes in¢luding those of th¢ Board of Trustees:
identifying and testing journal entries based on risk eriteria,.
We designed our audit p￿edureS to incotporate unpredictsbility around th¢ natur¢. limin¥ or ¢xlent of our testing. and
testing transactions erttered into outside of the nomial course of th¢ Charity's bu5in¢5s specifically in respect of
acquisitions 8nd disposals.
As part of on audil in ac¢ordance with ISAS (UK), we exercise professional judgement and maintain professional
scepticism throughout the uudit. We also:
Identify and assess ihe risks of maierial misstatement of the financial statements. whether due to fraud or error, d¢5ign
and perforni audit procedures responsive to those risks. and obtain audit evidence ihat is su￿1Clent and appropriate to
provid¢ a basi5 for our opinion. The risk of rto¢ detecting a material missia¢ement resulting from fraud is higher than
for on¢ T¢5ulting from error. as fraud may involve ¢ollu$ion, forgery, intentional omissions, misrepresentalions. or th¢
override of int¢rnal control.
Obtain an understanding of internal control relevant to the audit in order io design audit proc¢dur¢s thai are appropriate
in the circumstances. bui not for the purpose of expressing an opinion on ihe effeuiveness of the Charity's internal
¢onlrol,.
Evaluate the appropriateness of accountin8 policies used and the reasonableness of accounting estimate5 and related
disclosures made by the trustees.
A furthcr de%riplion of our r¢spon5ibilitie5 is available on the Financial Reporting Couneil'$ w¢bsi¢e at-
www.fr¢.org.uklauditorsresponsibilit1¢5. Thi5 d¢scription fomis part of our auditor's report.
Bissell & Brown Midland5 Ltd is eligible for appoinlment as auditor of the charity by virtue of its eligibility for
oppointmeni ￿ auditor of a company und¢r s¢eiion 1212 of the Companie$ Act 2006.
Use of our report
This report is made solely to the charity I￿￿te¢s. as a body, in accordance with section 144 of the Charities Act 2011 and
regulation5 made under section 154 of that Act. Our audit work has been undertaken so that we might state to the trus¢e¢s
those matters we are required to stat¢ lo tN5tee5 in an auditors, report and for no other purpose. To the fullest extent
pemitted by law. we do not accept or assume responsibiliry to anyone other than the charity and it5 trustees a5 a body, for
our audii work, for this report, or for th¢ opinions we have fornied.
Page 10

Royal Sutton Coldfield Community Toivn Hall Trust
kDOWn as SCART
Independent Auditor's Report to the Members of Royal Sutton Coldfield Community Town
Hall Trust (continued)
Paul Matthews FCCA (Senior Sth￿tory A￿AitOr)
For and ott behalf of Bissell & Brown Midlands Ltd, Statut¢)ry Auditor
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 IUJ
16 F¢bw 2026
Page 11

Royal Sutton Coldfi¢ld Community Town Hall Trust
known as SCART
Statement of Financial Activities for the Year Ended 30 April 2025
Total
2025
Unrestrlcted
Restrlcted
Note
In¢ome gnd Endowments frorn:
Donation5 and legacies
Charitable activities
Inve5tm¢nt income
72,857
941,436
2,242
455.241
9.650
528,098
951,086
2.242
Total income
1,016,535
464,891
1,481,426
Expenditure on:
Charitable activities
{1,068.816)
(331.623)
1,400.439)
Total expendiiure
Ne¢ (expenditureyin¢ome
{1.068.816
1331.623
(1,400,439
52281
133,268
80.987
Net iDov¢ment in funds
(52,281)
133.268
80,987
Reconelllatlon orrund$
Total fvnd5 brought forward
Total funds Ca￿led forward
165.124
281,640
16,516
16
217.405
414.908
197,503
Unreslrl¢ted
fundg
Restrlct
fund3
Tot*1
21124
Note
Ineome And Endowments from:
Donations and legacies
Charitable acrivities
Investment income
261
862,546
2,566
532
10,000
793
872,546
2,566
Totsl income
865,373
875 905
Expenditure on:
Charitable activiiies
{979,565
16,709
(996,274
Totsl expenditur¢
(979,565
16,709
996,274
Net expenditure
14,192
6,177
120 369
Net movement in fijnds
1114,192)
(0,177)
(120.369)
Reconciliation of fuDds
Total funds brought forward
Total fimd5 Ca￿led forward
50.932
287,817
236,885
16
165,124
281.640
16,516
The notes on pages 14 to 23 form an integral part of these financial statements.
Page 12

Royal Sutton Coldfield ComllJuDity ToTrvD Hall Trust
known Yds SCART
(Registration number: 1165712)
Balance Sheet as at 30 April 2025
2025
2024
Note
Fixed assets
Tangible assets
258,895
264,761
Cllrrertt Amets
Stocks
Debtors
C&sh at bank and in hand
10
6,292
56,217
311,607
9,540
31,197
184,719
12
374.116
225,456
Credltors: Amounts falllng due wlthln one year
Net eurreml 45$etsl(IIAbllitles)
13
(344.508)
255,701
29,608
30,245)
Total 8s5¢ts lesi current Ilabllltles
288,503
234,516
Credltors: Amounts falling du¢ after rnore than one year
Jyet asg¢ts
14
{91,000)
197,503
118,OCM))
116,516
Fund8 of tht ¢harlty:
Restrieted inrome funds
Resrricied ￿ndS
414,908
281.640
Unrestrleted Income funds
Unrestricled fithds
217,4051
197,503
165,124
Total fund$
16
116,516
The financial statements on pages 12 to 23 were approved by the trusiees, and authori5ed for issue on 16 Febrnary 2026
and signed on th¢ir behaifby..
C Bridges
Tn￿tee
The notes on pages 14 to 23 fomi an integrdl part of these fin8ncial statements.
Page 13

Royal Sutton Coldfield Comjnunity Town Hall Trnst
known as SCART
Notes to the Financial Statements for the Ye¥dr Ended 30 April 2025
l A¢Coun¢l￿g pollcies
Statement of complian¢e
The financial statements have been prepared in accordance with the second edition of the Charities Statemeni of
Recommended Practice issued Tn O¢tob¢r 2019, the Financial Reporting Standard applicable in the United Kingdom 2nd
Republic of Ireland (FRS 102) and the Charities Act 2011.
Ba$ls ofpr¢phratlon
Royol Sutton Coldfield Community Town Hall Trust meets the defirtition of a public benefit entity under FRS 102. The
accounts (financial statements) have been prepared under the historical cost convention with items recognised at ¢05t or
transa¢tion valu¢ unles5 Othernvi5e stated in the relevant ttot¢l$) to the5c Accounts.
The financial statements Are presented in £'s and rounded to the nearest pound.
Colng tott¢ern
The tNsiees have prepared e8$h fIow forecasts and budgets coverin8 8 period of at le&st twelye months from the dale of
approval of these finanrial 51atement5. These forecasts indicate that th¢ ¢harity will Tcquirc additional unrestricted grant
and donation income to me¢¢ ils li8bililies as they fall due.
At the date of approval. a proportion of thi5 forecast income has not yet been secured or eontrACtually committed. The
charity is therefore dependent on ihe su¢¢¢95ful outcome of ongoing grant application$ and fvndraisin8 a¢iiviii¢g.
Whi151 the trustees believe that these ￿ndIng $treams are ￿hleVable and have identified mitigating actions including cosi
controls and expenditure reductions. the uncertainty over the timing and receipt of this income indicates ihat a tnaterial
uncertainty exists which may cast significant doubt on the charity's ability to continue as a going concern.
The financial statemenls do not include any adjustments that would arise if ihe charity were unable to continue &$ a 80ing
oncem and have ther¢fore been prepared on ihe 80in8 concErn basis.
Income and endowments
Voluntary income including donations, gifts, legacies and 8ran15 Ihat provide core ￿ndIng or are of a general nature is
recogni5ed when the charity h&5 entitlcment to the income, it is probable Ihal ¢h¢ income will be received and the amount
an be measured with 5uIYicient reliability.
Dt>nailons and legaeles
t)onations which have been collected for a specific purpose are treated &$ restricted income.
Grnnts receivqble
Grants are recognised when th¢ charity has an entitlement to the fund5 and any conditions linked to the grants have been
met. Where perforniance conditions are attached to thc 8rant at]d ar¢ yet ¢0 be met, the income is recognised as a liability
and included on the balance sheet as deferred income to be released.
Deferredlncome
Income collected for events after the balance sheet are treated AS deferred income.
Page 14

Royal Sutton Coldfield Community Town Hall Trnsl
knoivn ¥dS SCART
Notes to the Financial Stat¢ment$ for the Year Ended 30 April 2025 (continued)
Expenditure
All expenditure is recognised once there 15 a legal or constNctive obligation to that expenditure. it is probable settlement
is required and the amount Can be m¢a5ured reliably. All costs are allocated to the applicable exp¢nditure h¢ading that
aggregate similar costs ¢0 that category. Where costs cannot be directly attribut¢d ¢0 parti¢ular headings th¢y have been
allo¢ated on & bASiS ¢onsi5tent with the use of resources, with ¢¢ntral staff ¢0S15 allocated on th¢ b￿15 of time spent. and
depreciation charge5 allocated on the portion of the assei'$ use. Other support Costs arc allocated based on the spread of
staff costs.
Ch&rli&ble acilvliks
Charitable expenditure comprises those cosis incurred by ihe clwity in th¢ deliv¢ry of its activities and seryices for ils
beneficiari¢5. It include5 both costs that can be allts¢ated dirrftly to such activitie5 and those Cost5 of an indir¢¢t natt￿¢
ne¢¢$sary to support them.
Covernllnce eo$t$
These include the costs attributable to the charity'$ ¢ompliaD¢e with Constitutional and statutory requirements, includin8
audiL strdtegic management and trustees meetings and reimbursed expenses.
Government grllnts
Gov¢rnm¢nt and other public authority grants 8r¢ r¢rognis¢d using lh¢ a¢¢￿&1 model in a¢cordan¢e with FRS 102 and the
Charities SORP.
Grani income is recognised when the Charity has entitlement to the filnds, re¢eipt is probable. and ¢h¢ amount can be
measured reliably.
Grant5 are classified according to the nature of the eXpendi￿re they are intended to ￿nd..
Revenue grant5 (awarded to support daY-t￿dAY operntion81 or revenue expenditure) are recO￿lSed in income in the
Statement of Financial Aciivities in the period in which the related expenditure 15 incutred. Where no future perfomionce
¢onditions apply. revenue gronis are re¢ogni5¢d inunediately on entiilement.
Capital grant5 (awarded for ihe purchase, ¢on$tTUCtion or impTovement of tangible fixed a55ets) are initially recognised as
deferred income within creditors and released io income sysiematically over the expected use￿] life ofthe related asset,
congistent with ihe depreciation policy applied io that asset.
Where grant funds are received in advance of entitlement or where perfoThance conditions have not yet been me(
amounts are deferred and recognised &s income in the period in which the condition5 are satisfied.
Grnnts received in respeci of repair and maintenance works that do not enhance or extend the use￿] life of an &sset are
treated as revenue wts and recognised immediately in income.
T4xatio
The charity is considered to pass the tests Set out in Paragraph I Schedule 6 of the Finance A¢t 2010 and therefore it meets
the definition of A charitable company for UK corporation lax purposes. Accordingly, the charity is potentially exempt
from taxation in respect of income or capital gains received within Categories ¢overed by Chapter 3 Pan I l of the
Corporation Tax Act 2010 or Section 256 of the T￿allOn of Chargeable Gains Aci 1992, to the extent that such income or
gains are applied ¢xclu5ively to charitable purposes.
Tgngible fixed assets
Individual r￿ed assets Costing £500.00 or more are initially recorded ai ¢OSL less any subsequent accumulated
depreciation and subsequent accumulated impaim)ent losses.
Page 15

Royal Sutton Coldfield Community Town Hall Trust
known as SCART
Notes to the Financial Statements for the Year Ended 30 April 2025 (eontinued)
Depreciation and am(Irt1￿tlon
Depreciation is provided on thngible fixed assets so as wrlie off the cost or valuation, less any estimated residual value,
over their expected useful economic lif¢ as follow$-
A55et cl855
Office Equipment
Theatre Equipment
Depreclatlon method and rate
250/0 straight line
25b/o Straight line
Stock
Stock is valued at the lower of ¢o%t and ¢slimated sellin8 Price less costs to complete and sell. after due regard for obsole
and slow moving stocks. Cosi is deterniined using the first-in, first-out (FIFO).
Tr•de debtors
Trade debtors are amounts due from customers for mer¢handise 501d or 5ervice5 perfonned in the ordinary course of
business.
.1 rade debtors are recognised initially at the transaction price. They are subsequ¢nlly m¢a$ured at amortised cost using the
¢ff¢ctive interest method, les5 provision for impairnient. A provision for the impoimient of trade debtors 15 established
whcn thcre is objective evidence that the charity will not be able to collect all amounts due a¢¢ording to the original temis
ofthe receivables.
Cash ￿nd cash equlvol¢nts
Cash and cash equivalents cornprise cash on hand and ¢all dcposits, and other short-temi highly liquid investments Iha¢ are
readily convertible io a known amount of cash and are subject lo an Insignifi￿nt risk of change in value.
Trade eredltors
Are obligalions to pay for good5 or services that have been acquired in the ordinary ¢our5e of busine$5 from suppliers.
Account5 payable are Classified e$ current liabilities if the charity does not have an unconditional right, at the end of the
reporting period. to d¢f¢r %ttlement of the creditor for at lekst twelve months after the reporting date. If there is on
un¢onditional right io defer $ettl¢Tneni for at least twelve months after the reporting date. they are presented as non-current
TTade creditors rre recognised initially at the transaction pri¢e and sub$¢quently measured at amortised cost using the
effective interest method.
Fund o¢¢ountiTrg
Unrestricied income fvnds are general ￿ndS that ore available for use at the tN5tee5 discretion in furtherance of the
objectives of the charity.
Designated ￿ndS are unrestricted fvnds set aside for speeific purposes at the discretion of the t￿stee$.
Restricted income funds are thos¢ donated for use in a parti¢ular area or for 5p¢¢ific PUTPOS¢S, the use of which is
restricted to that area or purpose.
Page 16

Royydl Sutton Coldfield Community Town Hall Trust
known as SCART
Notes to the Financial Statements for tbe Year Ended 30 April 2025 (eontinued)
Pensions other post retirernent obllgatlons
The Charity operdtes a defin¢d ¢ontribution pension scheme which is a pension plan under whieh fixed contributions are
paid inw a pension fund and th¢ charity has no legal or constructive obligation io pay fulther contributions even if th¢
fund does noi hold suificient assets to pay all employees the b¢nefits r¢laiing to employ¢¢ s¢rvi¢e in the cu￿ent and prior
periods.
Contribution5 to defined contribution plans ar¢ r¢¢ognis¢d in the Statement of Financial Activitie5 when they are due. If
Contribution pa￿ents exceed the contribution due for s¢rvic¢, the exces5 IS Tecognised a5 a prepayment.
2 Ineorne from donatlon3 and legaeicy
Unrestrlcted
funds
CenerAI
R¢$trl¢ted
furtds
TotAI
nds
Grants. in¢luding capital grants.,
Government grnnts
Regular giving and capitttl donations
70,830
2,027
451,111
4,130
521.941
6,157
Tol41 for 2025
72,857
455,241
528,098
T•141 for 2024
261
532
793
3 In¢om¢ from eharltsble &ctlvltleg
Unreytrleted
funds
General
Re5trlcted
runds
To¢91
fvnds
Room Hire Income
In house shows / concerts
Sale of food and drinks
her income
Grant$
209,618
442,089
257,313
32,416
209.618
442,089
257.313
32,416
9.650
9,650
Tothl for 2025
941,436
9,650
951,086
Total for 2024
862,546
10,000
872,546
4 Inves¢Thtnt ineorne
Unrutricted
funds
Cenernl
Total
funds
Interest receivable and similar incom¢.
Interest receivable on bank d¢posit$
Total for 2025
2.242
2,242
2.242
2,242
Totsl for 2024
2.566
2.566
Page 17

Royal Sutton Coldfield Community Town Hall Trnst
known as SCART
Notes to the Financial Statements for the Year Ended 30 April 2025 {continued)
5 EKpendlture on eharltable actlvitles
Unrestricted funds
Designated
Genernl
Restrleted
funds
Tot81
2025
Total
2024
Alcohol and food
Event fees
Wages
Employ¢rn NIC
Employers pension
Subcontract
Staff training
Equiprnent hire
Accountan¢y
Audit Fee$
Independent examiner fee
Legal and professional
Cleaning
Rates
R¢pairs and renewals
He81 And light
Tel¢phon¢
Insurance
Advert15in8
Computer
Office costs
Sundry
Subwriptions
Bad debt
Bank fee5
Plant depreciation
Fixtures depreciation
95,474
363,127
306,357
15,571
3,698
317
980
24,250
8,000
5,000
95,474
363,127
314,657
15,571
3,698
317
980
24,250
8,000
5,000
93.257
301,824
247.767
10,178
3.071
27.112
1,333
21,232
4.725
8.300
1,500
63,247
6,416
8.185
62.563
40,810
5,327
19,775
12,756
,651
6,675
6,252
4,862
1,479
38.629
4,874
774
13.950
22,502
6,706
,703
41,997
40,992
5,939
21,354
19,515
.376
2,820
5,606
1.289
150
32,868
1,967
2,761
3,100
39.552
6,700
8,703
368.618
40,992
5,939
21,354
19,515
8,376
2,820
5,606
1,289
150
32,868
3,869
2,761
326.621
1,902
1,046 319
331.623
1,400,192
996,274
6 Trustees remuoeratlon And expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
Page 18

Royal Sutton Coldfield Community Town Hall Tn￿t
kDown as SCART
Note5 to the Financial Statements for the Year Ended 30 April 2025 (Continued)
7 Independent exarniner's remuneration
2024
Examination of the financial statements
1,500
During the year £8.000 (2024.. £4.750) was paid for other services provid¢d in addition to remuneration for th¢
independent examination.
8 TwKation
The chariry is 8 r¢gist¢r¢d charity and is therefore exempt from tsxation.
9 Tang5ble fixed Assets
Lond and
bylldln8S
Furnltur¢ •nd
¢qylpment
Tot*1
Coit
At l May 2024
Addition$
Disposals
At 30 April 2025
250,(XN)
46,667
1,012
(7,541)
296.667
1,012
(7,541)
250,000
40,138
290,138
Depr¢¢iotlon
At l May 2024
Char8e for the year
Eliminat¢d (Trn disposals
At 30 April 2025
31,907
6,630
(7,294)
31,907
6.630
(7,294)
31,243
31,243
Net book value
Al 30 April 2025
250,000
8.895
258.895
At 30 April 2024
250,0(X)
14.760
264,760
10 Stork
2025
2024
S¢ocks
6.292
9.540
Page 19

Royal Sutton Coldfield Community Town Hall Trust
Imown as SCART
Notes to the Financial Statements for the Year Ended 30 April 2025 (continued)
11 Debtors
2025
2024
Trade debtors
Prepo>Trnents
Other debtorg
19.772
14,495
21.950
19,786
56,217
31.197
12 Co$h and Cash equlvalents
2025
2024
Cash on hand
Cash at bank
9.656
301,951
2,455
182,264
311,607
184,719
13 Credltors: •mounls falllng due wlthln one year
2025
2024
Trade creditors
Other loans
Other taxation and social ￿Urity
V A T grant repayabl¢
Other creditors
Accruals
171,909
27,OCK)
3,270
103,854
22.000
2.890
28,956
79,825
18,176
103,295
39,034
344,508
255,701
14 Creditors: amount$ f*lling due after one ye4r
2025
2024
Other loans
91,000
118,000
15 Pension ¥Jnd other schemej
Defjned tontribution peTr8lon $chem¢
The charity operates a defined contribution per]sion 5¢heme. The pension cost charge for the year r¢pr¢s¢nts ¢ontribution5
payable by the charity to the scheme and amounted to £3,698 (2024- £3,071).
Page 20

Royal Sutton ColdfieId Community Town Hall Trust
known 28 SCART
Notes to th¢ FRnan¢ial Statements for the Year Ended 30 April 2025 (conlinued)
16 Funds
Bgi•N¢e at I
May 2024
Incomlng
r¢sour¢e$
Resoyr¢es
¢xp¢nded
B•lance at 30
April 2025
Unrestrlcted furtdg
General
General fund
(220.755)
1,016,535
{1,046,566)
{250,786)
Deslgnatsd
Sir Doug Ellis- Town Hall Support
(RFJJ02)
55,631
122,250)
33.381
Total unrestrttted funds
(165,124)
1,016,535
(1,068.816)
(217,405)
Rutrieted fundy
Public Donations - Renovaiion Project
(RF.001)
RSCTC- Te¢h Grant {PS-0041
Bim)ingh8m City Council - Freehold Asset
Transfer IRF-005)
Towrt H811 US￿5 Company Ltd (R￿4￿)9)
Op¢ration41 R¢s¢rve (RF-020)
Criffel Trust R¢novation Grant (RF-021)
BMC - (RF022)
WMCA - (RF030)
WMCA - (R5031 >
3,005
4.388
130
(725)
(1,902)
2,410
2,486
250,000
8,247
6,000
10,o¢)o
250,0(K)
7,436
8,615
2,817
884
4,000
(1,385)
(7,183)
(8,766)
(57,000)
253,851)
9,650
57.000
394,111
140,260
Tothl reytrlcted funds
281,640
464,891
(331,623
414,908
Totgl funds
116.516
1,481,426
(1.400.439)
197,503
Page21

Royal Sutton Coldfi¢ld Community Tolvn Hall Trust
known as SCART
Notes to the Financial Stalements for the Year Ended 30 April 2025 (eonlinued)
BAlanee ¥4t i
May 2023
Ineomlng
re50urees
Resources
expended
Balance at 30
April 2024
UnTfStricted funds
Genernl
General fund
(150.753)
865.373
(935.375)
(220,755)
Sir Doug Ellis- Town Hall Support
(RF-002)
99.821
(44,190)
55,631
Total unrestricted funds
(50,932)
865,373
(979,5651
(165,124)
Restricted
Public Donaiions- Renovation Proje¢¢
{RF-001)
Blmiln￿h&M City Council R&M Grant
(R￿-003)
RSCTC - Tech Grant {RF-004)
Birniingham City Council - Freehold Asset
Transfer (RF-005)
Town Hall Users Company Ltd {RF-009)
Operaiional R¢serve (RF-020)
Criffel Trust Rertovaiion Grant (RF4)211
6,895
532
(4.422)
3,005
,467
7,455
(8,467)
(3,067)
4,388
250,000
9,000
6,000
250.000
8,247
6.000
10,0
1753)
10,000
Totgl reJtrl¢ted fund
287.817
10,532
16,709)
281,040
Total funds
236,885
875,905
{996.274
116,516
The spe¢ific PUTP05es for which the funds are to be applied are a5 follows..
RF-001 Public Donations towardy Renova¢iort Project. Fund5 expended on Phase 2 of the renovation project.
RF-002 - Sir Doug Ellis Town Hall Support donation was designated for the refurbishment of the town hall.
RF-004 - Funds held for expenditure as per original agreement with donor and to cover depreciation costs of items
purchased through these grant funds.
RF-005 - Non-cash fund being th¢ market value of the freehold property due for re-valuoiion 2024.
RF-009 - Funds held against Th¢Jtreltechnical spend.
RF-020 - Allocated as an QP¢Tational reserve from CRF Round 3 Ans Council (UF19). Intended as emer8ency reserve
fijnds for the operating business, subject to Trustee approval for release
RF-021- Criffel Trust Renovation Grant to assist with buildin8 renovations.
RF-022 - Funds allo¢ated for health and safety improvements, including Staff traTnin& installation of new CCTV for
building security, and refurbishment of ihe kitchen fridge and chiller
RF4)30 - Funds allocated for consultancy servic¢s for roof ￿pairs, ba5¢m¢nt conv¢r5ion to comm¢wial space, and
lands¢aping works
RF-031- Funds allocated for roofing work$, alt¢ration work5 on lower ground, and landscaped pathway works
Page 22

Royal Sutton Coldfield Community Town Hall Trust
known as SCART
Notes to the Finaneial Statements for the Year Ended 30 April 2025 (continued)
17 Staff eosts
The aggregate Pa￿￿1 costs were as follows:
2025
2024
Staff ¢osts dyrlng the ye4r Tvere:
Wage5 and salaries
Social security costs
Pension costs
306,357
15.571
3.698
239,533
10.178
3,071
325 626
252,782
The monthly average number of persons (including senior management team) employed by the charity during the year was
a5 follows:
2025
No
2024
No
Charity siaff
24
24
No employee re¢¢ived emoluments of more than £60,0￿ during the year
The total ernployee benefits of the key management personnel of the charity were £33.250 (2024- £27,112).
The rhi¢f executive o￿l¢tr, as the highest paid member of $taff. re¢eiYed bcnefits totalling £33,858 (2024- £27,112).
18 Related party tran￿¢t￿OnI
There were no relatsd party transaclions in the year.
Pag¢ 23

Royal Sutton Coldfield Community Tovrn Hall Trust
known as SCART
Statement of Financial Activities by fund for th¢ Year EDd¢d 30 April 2025
Total
Unrestrl¢t¢d
fuftd8
2025
Unr¢stricted
funds
2024
Income and Endowments from:
Donations and legacie5
Charitable activities
Investment income
72.857
941,436
2.242
261
862.546
2.566
Total in¢ome
1,016,535
865.373
Expendlture on:
Charitable activities
(1,068,816
(1,068.816)
(979.565)
Total expenditure
(979.565)
Net expenditure
(52,281)
(114,192)
Net movement in ￿ndS
(52,281)
(114.192)
R¢con¢lll*tlon of ￿ndS
Total fvnds brought forward
Total fiwids carried forward
(165,124
(50,932)
165,124
217,405
This pa8e does not foryn part of the statutory financial stalernents.
Pag¢ 24

Royal Sutton Coldfield Conjmunity Town Hall Trnst
known as SCART
Statement of Financial Aelivities by fund for the Year Ended 30 Aprll 2025 (eontlnued)
Total
Restrletsd
nds
2025
Restricted
fuDds
2024
Incom¢ Endowments from:
Donations and l¢wi¢$
Charitable a¢tivitie5
455241
9,650
532
10.O(K)
Total income
464,891
10,532
Exp¢ndlture oll:
Charitable activities
(331.623
16.709)
Totsl expendtture
Net in¢om¢1(expendits￿e)
Net movemeni irt funds
331,623
16.709
133,268
6.177
133,268
(6.177)
RecoDelll*tloD or rund#
Totsl funds brought forward
Totsl fimds carrted forw4rd
281,640
287,817
414,908
281,640
Thi5 page doe5 not forn) part of the statsLtory finan¢ial staternents.
Pa8e25

Royal Suttoll Coldfield Community Town Hall Trust
known as SCART
Detailed Statement of FiDan¢i81 Activities for the Year Ended 30 April 2025
Tot81
2025
Totsl
2024
Income Endowmeots fron:
tkjnations and legacies (analysed below)
Charitsble activities (8naly5ed below)
Inve%tTnent incorne (analysed below)
528.098
951,086
2,242
793
872.546
2.566
Totsl income
1.481,426
875,905
Expendlture OTh:
Charitsble activiti¢$ (anAlysed below)
Total expendiwre
Nei in¢ome/(exF¢nditUTe)
{1,400.439)
996274)
1.400,439
996,274)
80,987
120.369
Net movement in funds
80,987
(120.369)
Reeonelllallon of fulldj
Total funds br(w8ht forivard
Total fi￿d$ carried forward
116.516
236,885
116 516
197503
This page does not fomi part of the statutory financial statements.
Page 26

Royal Sutton Coldfi¢ld CommuDity Town Hall Trn5t
known as SCART
DetaiIed Statement of Financial Activities for the Year Ended 30 April 2025 (continued)
Total
2025
Total
2024
Donqilons legacies
Appeals and donations
Appeals and donations
UK Governmeni grants
UK Government grants
4,130
2.027
532
261
70,830
528,098
793
Chdrll&ble eetlvlrl
Grants- other agencies
Sponsorship
In house shows / concerts
Sale of food and drinks
Room hire income
Other income
9,650
10,000
6,300
394.652
249.363
202.506
9,725
872,546
442.089
257.313
209,619
32,415
951.086
Invesimeni Ineome
Interest on cash deposits
2,242
2,566
2,242
2,566
Charli&ble d¢ilvlile5
Opening stock
Alcohol and food
Direct COS18
C105ing stock
Hire of other assets (Operating I¢￿e5)
Wages and salaries
Wages and s&lariey
Staff NIC {Employer5)
Staff pensions {Defined contribution)
Subcontract cost
Staff training
Rates
Light. heat and power
Insurdnce
R¢pairs and rert¢wals
Repair5 and renewals - Restricted
Repairs and renewals- Unrestricted
Telephone and fax
Computer software and maintenance costs
Printin& postage and ststionery
Trade subscriptton5
(9,540)
(92,226)
(363,127)
6,292
(24.250)
(8.300)
(306,357)
{15,571)
(3,698)
(317)
(980)
{8.703)
(40.992)
(21,354)
{6,506)
{96,2911
(301,824)
9.540
(21,232)
(8,234)
(239,533)
(10,178)
(3.071)
(27,112)
(1.333)
(8,185)
(40,810)
(19,775)
{4,476)
(13,642)
(44,445)
(5.327)
(1.651)
(6.675)
(4,862)
(326.621)
(41.996)
(5,939)
(8,376)
(2,820)
(1.289)
This page does not forni part of the Statutory financial statement5.
Pag¢ 27

Royal Sutton Coldfield Community ToTrvn Hall Trust
l(noTYn as SCART
Detailed Ststement of Financial Activities for the Year Ended 30 Aprll 2025 (eontinued)
Totsl
2025
Total
2024
Sundry expenses
Cleaning
Adv¢flising
Accountancy fees
The audit of the chariws annual accounts
Consultsncy fres
consultan￿ fees- Restricted
CoLsuhancy fees- Unrestricted
LegAi ot)d prof¢ssional fre5
L¢gal and profe55ional fees
Bad debts Mritten off
B4nk charges
Bank interest payable
Depreciation of plant and machinery
Depreciation of plant and M￿h]nery
Depreciation of fixtures and fittings
(Profityioss on sale of tBn8ible fix¢d 8$9¢1$ h¢ld for charity's OWIJ Use
Independent examineffs fte
{5.606)
(6,706)
(19,515)
(8,000)
(J.000)
(12.300)
{3,100)
(21.360)
(1,650)
(1.142)
(150)
(32.870)
(6252)
{6,416)
(12,756)
(4,725)
(21.895)
(31,767)
(9.585)
(1.479)
{38,629)
{1.902)
(1,966)
(2.762)
(247)
(3,067)
(1,807)
(774)
1,500
(1,400,439
(996.274
This page does not forni port of the statulory financial statements.
Pa8e28