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2021-10-31-accounts

REGISTERED CHARITY NUMBER: 1168852

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2021

FOR

ST JUST AND DISTRICT TRUST CIO

Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

ST JUST AND DISTRICT TRUST CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2021

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17

ST JUST AND DISTRICT TRUST CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2021

The trustees present their report with the financial statements of the charity for the year ended 31 October 2021. 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes a Charitable Incorporated Organisation.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1168852

Principal address

The Knut, Rear of 1-4 Market Street St Just PENZANCE Cornwall TR19 7HX

Trustees

E Lean R Te'Tigo Mrs H Davies C J Morrison (appointed 14/4/2021) Mrs J A Lean (appointed 14/4/2021) R Williams Mrs B Gibbs (resigned 14/4/2021) Mrs M A Bloomfield (resigned 14/4/2021)

Independent Examiner

Jonathan Mashen FCA Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

Page 1

ST JUST AND DISTRICT TRUST CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2021

ACHIEVEMENTS AND PERFORMANCE

In her report last year, our outgoing Chair Mary Ann Bloomfield described the background to the St Just 2021 Ordinalia project - the culmination of a journey that started in 2000 with the staging of the first Ordinalia play; progressed through the fundraising and construction of the Knut as a community arts venue and backstage facility completed in 2014; and ended with successful grant applications to support staging of the Ordinalia plays once again at St Just’s Plen an Gwari - the oldest working amphitheatre in Britain.

During this financial year, from 1st November 2020 to 31st October 2021, the project has come to a successful fruition. We completed our fundraising in April 2021 and then put together a team of professional directors and producers; set and costume designers and makers; project, production and stage managers; and organisers and assistants - all to meet the ambitious challenge of staging the entire Ordinalia trilogy of plays over a two week period in September. There were 15 performances in all, supported by 248 unpaid volunteers involved as actors, choir, musicians, dancers, puppeteers, costume and set making assistants, backstage and event stewards.

As planned, the performances were spectacular, watched by audience numbers of 5,875 under Cornish autumn skies and (at that time) fortunately free of Covid restrictions. Despite casting, rehearsing, and making costumes and sets under Covid conditions, these were lifted in time for the production to proceed with some normality. And in spite of a few brief soggy moments, the moon and starlit autumn skies added a dramatic backdrop to the subject matter of the plays - the telling of Old and New Testament Bible stories in the vernacular. The final moments of The Resurrection on the last night will stay in the minds and memories of the audience for years to come, especially the saxophone solo in Heaven.

The contribution of the St Just community to this extraordinary celebration of Cornish heritage and culture cannot be underestimated. As Project Manager for the 2000-2004 productions, I know just how much energy, hard work and raw talent are needed to carry off the challenge of producing three different plays in one week, and then repeating the exercise the following week. We thank them one and all.

This has been a good financial year for the Trust, in fact the best since its incorporation into a CIO in 2016. In simple terms, the unrestricted funds brought forward at the beginning of the year have increased from £13,088 to £46,189 - which not only guarantees the financial security of the Trust for many years to come, but also allows it to make a contribution to future Ordinalia productions in St Just. This ambition to continue the legacy of ‘St Just Ordinalia 2021’ is supported by the costumes and props the Trust is able to store at its backstage facility in the Knut; the sets stored in its garage and at Geevor Mine; the scripts and music scores that were commissioned; and all the budgets, contract templates and other project materials that are available to be passed on to the next generation involved in future productions.

Additionally, the Trust filmed the 2021 Ordinalia productions, and as part of its commitment to funding bodies, has promoted a curated version of the three plays to a targeted select group of organisations and their members across three continents. The revenue from this, and the Theatre Tax Relief received for these productions, will provide some of the seed corn finance to get the next production off the ground.

As a consequence of the Ordinalia production, and the COVID support grants received by the Trust, the statutory accounts do not bear direct comparison with the previous financial year. Income is shown to rise from £11,548 to £88,417 and net income from £4,019 to £38,788. It should also be noted that although the financial year ended just 6 weeks after the end of the Ordinalia production, additional income in the form of grant retentions from funding bodies is reflected in these accounts, although not paid until some time after the end of the financial year. In the same way, unpaid Ordinalia creditors have also been included in the final accounting.

In past years, the Trust has held a Christmas Fayre which has resulted in around £2,000 being donated to local schools for educational heritage trips for their pupils. Due to Covid, this was not held in 2020. Similarly, while the Knut generates income from rentals and other community events, its activity has been severely limited by the COVID pandemic and it has had to rely on COVID support grants from the local authority. These grants have enabled the Trust to consider paying the fees of an Honorary Treasurer and Honorary Secretary, to create local employment and strengthen the capabilities of the Trust.

Page 2

ST JUST AND DISTRICT TRUST CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2021

The balance sheet for the Trust continues to be strong, with Total Funds increasing by some £43,600 to £271,515. The notes to the Trust accounts provide some additional detail - showing in Note 2 the total level of 12 Ordinalia grants received as £162,742, and in Note 5 Ordinalia ticket and other income sales at £61,015. Note 6 shows the total costs of the Ordinalia productions.

In summary, this has been a remarkable year where the Trust achieved all of its promised outcomes for the Ordinalia which had been planned over a period of more than 3 years. These were:

Now that the St Just Ordinalia 2021 is completed, a new chapter in the history of the Trust will begin. I and some other colleagues will be retiring as Trustees, to be replaced by a new cohort, bringing new skills, energies and aspirations to the future of our charity. I would like to thank all of our Trustees, and all our many and varied Volunteers who have given freely of their time and expertise to help support our work.

Page 3

ST JUST AND DISTRICT TRUST CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2021

The final word belongs to Professor Sally Mackey, Professor of Applied Theatre and Performance, Royal Central School of Speech and Drama, University of London. In her blog, she wrote ‘(St Just Ordinalia 2021) … was a successful, major community event that could not fail to arouse intense admiration and not a little envy from any outsider’.

4th April 2022

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Ross Williams – Chair of the Trustees

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST JUST AND DISTRICT TRUST CIO

Independent examiner's report to the trustees of St Just And District Trust CIO

I report to the charity trustees on my examination of the accounts of St Just And District Trust CIO (the Trust) for the year ended 31 October 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Jonathan Mashen FCA Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

Date: ............................................. 6th April 2022

Page 5

ST JUST AND DISTRICT TRUST CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
19,707
Charitable activities
5
Theatrical Productions
61,015
Other trading activities
3
6,374
Investment income
4
1,321
Total
88,417
EXPENDITURE ON
Charitable activities
6
Theatrical Productions
49,629
Other
-
Total
49,629
NET INCOME
38,788
Transfers between funds
16
(5,687)
Net movement in funds
33,101
RECONCILIATION OF FUNDS
Total funds brought forward
13,088
TOTAL FUNDS CARRIED FORWARD
46,189
Restricted
funds
£
162,742
-
-
-
162,742
157,908
-
157,908
4,834
5,687
10,521
214,805
225,326
2021
Total
funds
£
182,449
61,015
6,374
1,321
251,159
207,537
-
207,537
43,622
-
43,622
227,893
271,515
2020
Total
funds
£
7,192
-
2,742
1,614
11,548
5,529
2,000
7,529
4,019
-
4,019
223,874
227,893

The notes form part of these financial statements

Page 6

ST JUST AND DISTRICT TRUST CIO

BALANCE SHEET

31 OCTOBER 2021

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
10
-
Investments
11
100
100
CURRENT ASSETS
Debtors
12
39,765
Cash at bank and in hand
13,775
53,540
CREDITORS
Amounts falling due within one year
13
(6,910)
NET CURRENT ASSETS
46,630
TOTAL ASSETS LESS CURRENT
LIABILITIES
46,730
CREDITORS
Amounts falling due after more than one year
14
(541)
NET ASSETS
46,189
FUNDS
16
Unrestricted funds:
General fund
Restricted funds:
Fixed Asset Reserve
TOTAL FUNDS
Restricted
funds
£
225,326
-
225,326
-
-
-
-
-
225,326
-
225,326
2021
Total
funds
£
225,326
100
225,426
39,765
13,775
53,540
(6,910)
46,630
272,056
(541)
271,515
46,189
225,326
271,515
2020
Total
funds
£
214,805
-
214,805
322
14,820
15,142
(937)
14,205
229,010
(1,117)
227,893
13,088
214,805
227,893

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 4th April 2022

............................................. E Lean - Trustee

The notes form part of these financial statements

Page 7

ST JUST AND DISTRICT TRUST CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

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.

Freehold property - not depreciated
Fixtures and fittings - 10% on cost

Taxation

The charity is exempt from 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.

2. DONATIONS AND LEGACIES

Donations
Grants
2021
£
1,871
180,578
182,449
2020
£
142
7,050
7,192

continued...

Page 8

ST JUST AND DISTRICT TRUST CIO

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2021

2. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

Creative Kernow Ltd - FEAST
The Elmgrant Trust
St Just Town Council
29th May 1961 Charitable Foundation
Arts Council England
Cornwall Council
Cornwall Heritage Trust
St Aubyn Foundation
National Lottery Heritage Fund
Cornwall Community Foundation
Kresen Kernow - Cornwall Council
Cornwall Arts Marketing
Cornwall Development Company
Daisy Chain
Covid support grants
3.
OTHER TRADING ACTIVITIES
Fundraising events
Sponsorships
Merchandise sales
Resale of electric
4.
INVESTMENT INCOME
Rents received
2021
£
5,000
1,000
2,990
5,000
80,000
40,000
500
3,000
13,500
2,500
750
200
8,302
-
17,836
180,578
2021
£
-
1,250
4,835
289
6,374
2021
£
1,321
2020
£
-
-
-
-
-
-
-
-
-
-
-
6,800
-
250
-
7,050
2020
£
1,851
-
-
891
2,742
2020
£
1,614

continued...

Page 9

ST JUST AND DISTRICT TRUST CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2021

5.
INCOME FROM CHARITABLE ACTIVITIES
2021
Activity
£
Ticket Sales
Theatrical Productions
61,015
6.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 7)
£
£
Theatrical Productions
190,279
17,258
7.
SUPPORT COSTS
Governance
Management
costs
£
£
Theatrical Productions
15,458
1,800
Support costs, included in the above, are as follows:
2021
Theatrical
Productions
£
Rates and water
925
Insurance
576
Light and heat
1,140
Telephone
49
Advertising
9,875
Sundries
722
Website maintenance
380
Event
23
Depreciation of tangible and heritage assets
1,768
Bank charges
-
Loan interest paid
-
Accountancy and legal fees
1,800
17,258

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2021 nor for the year ended 31 October 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2021 nor for the year ended 31 October 2020.

continued...

Page 10

ST JUST AND DISTRICT TRUST CIO

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2021

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
7,192
Other trading activities
2,742
Investment income
1,614
Total
11,548
EXPENDITURE ON
Charitable activities
Theatrical Productions
4,990
Other
2,000
Total
6,990
NET INCOME/(EXPENDITURE)
4,558
RECONCILIATION OF FUNDS
Total funds brought forward
8,530
TOTAL FUNDS CARRIED FORWARD
13,088
10.
TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 1 November 2020
212,226
Additions
-
At 31 October 2021
212,226
DEPRECIATION
At 1 November 2020
-
Charge for year
-
At 31 October 2021
-
NET BOOK VALUE
At 31 October 2021
212,226
At 31 October 2020
212,226
Restricted
funds
£
-
-
-
-
539
-
539
(539)
215,344
214,805
Fixtures
and
fittings
£
5,390
12,289
17,679
2,811
1,768
4,579
13,100
2,579
Total
funds
£
7,192
2,742
1,614
11,548
5,529
2,000
7,529
4,019
223,874
227,893
Totals
£
217,616
12,289
229,905
2,811
1,768
4,579
225,326
214,805

continued...

Page 11

ST JUST AND DISTRICT TRUST CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2021

11. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
MARKET VALUE
Additions 100
NET BOOK VALUE
At 31 October 2021 100
At 31 October 2020 -

There were no investment assets outside the UK.

Fixed asset investments relate to the shares in the wholly owned subsidiary company St Just Ordinalia Productions Limited, a theatrical production company.

12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Other debtors
21,180
Prepayments and accrued income
18,585
39,765
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Other creditors
6,910
14.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2021
£
Other creditors
541
15.
LOANS
An analysis of the maturity of loans is given below:
2021
£
Amounts falling due within one year on demand:
Other loans
581
Amounts falling due between two and five years:
Other loans - 2-5 years
541
2020
£
-
322
322
2020
£
937
2020
£
1,117
2020
£
587
1,117

continued...

Page 12

ST JUST AND DISTRICT TRUST CIO

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2021

16. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Fixed Asset Reserve
TOTAL FUNDS
Net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
Fixed Asset Reserve
Ordinalia Production
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Fixed Asset Reserve
TOTAL FUNDS
At
1/11/20
£
13,088
214,805
227,893
as follows:
Net
movement
in funds
£
38,788
4,834
43,622
Incoming
resources
£
88,417
6,602
156,140
162,742
251,159
At
1/11/19
£
8,530
215,344
223,874
Transfers
between
At
funds
31/10/21
£
£
(5,687)
46,189
5,687
225,326
-
271,515
Resources
Movement
expended
in funds
£
£
(49,629)
38,788
(1,768)
4,834
(156,140)
-
(157,908)
4,834
(207,537)
43,622
Net
movement
At
in funds
31/10/20
£
£
4,558
13,088
(539)
214,805
4,019
227,893

continued...

Page 13

ST JUST AND DISTRICT TRUST CIO

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2021

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 11,548 (6,990) 4,558
Restricted funds
Fixed Asset Reserve - (539) (539)
TOTAL FUNDS 11,548 (7,529) 4,019

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Fixed Asset Reserve
TOTAL FUNDS
At
1/11/19
£
8,530
215,344
223,874
Net
movement
in funds
£
43,346
4,295
47,641
Transfers
between
funds
£
(5,687)
5,687
-
At
31/10/21
£
46,189
225,326
271,515

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Fixed Asset Reserve
Ordinalia Production
TOTAL FUNDS
Incoming
resources
£
99,965
6,602
156,140
162,742
262,707
Resources
Movement
expended
in funds
£
£
(56,619)
43,346
(2,307)
4,295
(156,140)
-
(158,447)
4,295
(215,066)
47,641

continued...

Page 14

ST JUST AND DISTRICT TRUST CIO

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2021

17. RELATED PARTY DISCLOSURES

The charity has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

There were no related party transactions for the year ended 31 October 2021.

Page 15

ST JUST AND DISTRICT TRUST CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Other trading activities
Fundraising events
Sponsorships
Merchandise sales
Resale of electric
Investment income
Rents received
Charitable activities
Ticket Sales
Total incoming resources
EXPENDITURE
Charitable activities
Production costs
Media
Design & Print
Filming
Professional fees
Repairs & renewals
Cleaning
Set Materials
Other
Donations
Support costs
Management
Rates and water
Insurance
Light and heat
Telephone
Advertising
Sundries
Carried forward
2021
£
1,871
180,578
182,449
-
1,250
4,835
289
6,374
1,321
61,015
251,159
150,967
8,826
4,752
13,869
4,400
7,297
90
78
190,279
-
925
576
1,140
49
9,875
722
13,287
2020
£
142
7,050
7,192
1,851
-
-
891
2,742
1,614
-
11,548
-
-
-
-
-
380
258
-
638
2,000
545
318
-
-
158
326
1,347

This page does not form part of the statutory financial statements

Page 16

ST JUST AND DISTRICT TRUST CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2021

Management
Brought forward
Website maintenance
Event
Fixtures and fittings
Finance
Bank charges
Loan interest paid
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2021
£
13,287
380
23
1,768
15,458
-
-
-
1,800
207,537
43,622
2020
£
1,347
-
2,564
539
4,450
14
77
91
350
7,529
4,019

This page does not form part of the statutory financial statements

Page 17