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2025-08-08-accounts

REGISTERED CHARITY NUMBER: 1168909

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 8 August 2025

for

Colab Charitable Foundation

Grant Harrod Lerman Davis LLP Chartered Accountants Second Floor, Kirkland House 11-15 Peterborough Road

Harrow Middlesex HA1 2AX

Colab Charitable Foundation

Contents of the Financial Statements for the year ended 8 August 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10
Detailed Statement of Financial Activities 11

Colab Charitable Foundation

Report of the Trustees for the year ended 8 August 2025

The trustees present their report with the financial statements of the charity for the year ended 8 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance the arts for the public benefit by producing, presenting and facilitating immersive and participatory theatre and by supporting artists through training, workshops and access to space and resources.

Significant activities and achievements (2025)

Establishing COLAB Tower as our flagship venue

2025 was a milestone year as we consolidated operations at the new COLAB Tower, transforming it into a year-round home for immersive work and community activity. We invested in flexible performance spaces, audience flow, accessibility improvements and technical infrastructure aligned to our participatory practice.

Christmas Pantomime at COLAB Tower

We opened the year with a festive Christmas pantomime at COLAB Tower, introducing local families and new audiences to our venue. The production combined interactive storytelling with live performance, offered family-friendly pricing and free/discounted tickets for community partners.

Invitational Theatre Festival (at COLAB Tower)

We curated and hosted the inaugural Invitational Theatre Festival at COLAB Tower, a celebration of "invitational theatre" that foregrounds audience agency. The festival platformed new and established companies, labs and sharings, artist talks, and audience workshops-deepening sector understanding of this emerging practice and expanding access for the public.

Year-round immersive programme

Beyond headline seasons, we delivered a whole programme of immersive work across 2025, including scratch nights, residencies, rehearsed sharings, networking events and developmental runs. This pipeline supported artists to prototype ideas, receive feedback and reach audiences at different stages of creation.

Halloween season at COLAB Tower

Our Halloween season returned with new site-responsive work and atmospheric audience journeys through the Tower, employing integrated design, sound and lighting. Alongside ticketed performances, we ran outreach tasters, accessible performances and post-show discussions on making safe, consent?led immersive horror.

Expansion to Bow Lane (Photography Workshops)

We expanded into a small office in Bow Lane to pilot photography workshops and small-group training. This hub broadens creative pathways into immersive practice (documentation, promo, and scenographic photography), with subsidised places for early-career artists and local participants.

Community, access and artist development highlights

Public benefit

In setting our strategy and planning our activities, the trustees have had due regard to the Charity Commission's guidance on public benefit. Our programme prioritises accessible pricing, community participation, artist development and outreach, ensuring that beneficiaries include audiences, emerging practitioners and local communities.

Page 1

Colab Charitable Foundation

Report of the Trustees for the year ended 8 August 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Establishing COLAB Tower as our flagship venue

2025 was a milestone year as we consolidated operations at the new COLAB Tower, transforming it into a year-round home for immersive work and community activity. We invested in flexible performance spaces, audience flow, accessibility improvements and technical infrastructure aligned to our participatory practice.

Christmas Pantomime at COLAB Tower

We opened the year with a festive Christmas pantomime at COLAB Tower, introducing local families and new audiences to our venue. The production combined interactive storytelling with live performance, offered family-friendly pricing and free/discounted tickets for community partners.

Invitational Theatre Festival (at COLAB Tower)

We curated and hosted the inaugural Invitational Theatre Festival at COLAB Tower, a celebration of "invitational theatre" that foregrounds audience agency. The festival platformed new and established companies, labs and sharings, artist talks, and audience workshops-deepening sector understanding of this emerging practice and expanding access for the public.

Year-round immersive programme

Beyond headline seasons, we delivered a whole programme of immersive work across 2025, including scratch nights, residencies, rehearsed sharings, networking events and developmental runs. This pipeline supported artists to prototype ideas, receive feedback and reach audiences at different stages of creation.

Halloween season at COLAB Tower

Our Halloween season returned with new site-responsive work and atmospheric audience journeys through the Tower, employing integrated design, sound and lighting. Alongside ticketed performances, we ran outreach tasters, accessible performances and post-show discussions on making safe, consent?led immersive horror.

Expansion to Bow Lane (Photography Workshops)

We expanded into a small office in Bow Lane to pilot photography workshops and small-group training. This hub broadens creative pathways into immersive practice (documentation, promo, and scenographic photography), with subsidised places for early-career artists and local participants.

Community, access and artist development highlights

FINANCIAL REVIEW

Financial position

  1. Financial Review

  2. Income Generation: Principal income streams comprised ticket sales, venue hire, workshop fees and donations/grants. Earned income from seasons at COLAB Tower underpinned core operations, while philanthropic support enabled outreach and artist-development activity

  3. Expenditure: Major costs included venue rent and utilities, staffing, production materials, technical equipment, insurance, safeguarding and access provision. Inflationary pressures and sector-wide cost increases were managed through prudent budgeting, phased investment in venue infrastructure and cost-sharing with partners where appropriate.

Reserves policy

The trustees aim to hold free reserves equivalent to 3 months of recurring operating costs to ensure resilience against income volatility and to meet commitments. At year-end, free reserves stood at £72,000 the target range.

Going concern

Given current plans, pipeline and confirmed funding, the trustees consider the charity to be a going concern for at least twelve months from the date of approval of these statements.

Page 2

Colab Charitable Foundation

Report of the Trustees for the year ended 8 August 2025

PLANS FOR THE FUTURE (2026 AND BEYOND)

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1168909

Principal address

28 Balham Park Road London Wandsworth SW12 8DU

Trustees

B H Watkins Mrs C Chase T Davies Ms A Sanford

Independent Examiner

Jeremy Harrod Grant Harrod Lerman Davis LLP Chartered Accountants Second Floor, Kirkland House 11-15 Peterborough Road Harrow Middlesex HA1 2AX

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

........................................................................ B H Watkins - Trustee

Page 3

Independent Examiner's Report to the Trustees of Colab Charitable Foundation

Independent examiner's report to the trustees of Colab Charitable Foundation

I report to the charity trustees on my examination of the accounts of Colab Charitable Foundation (the Trust) for the year ended 8 August 2025.

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

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.

Jeremy Harrod

Grant Harrod Lerman Davis LLP Chartered Accountants Second Floor, Kirkland House 11-15 Peterborough Road Harrow Middlesex HA1 2AX

Date: .............................................

Page 4

Colab Charitable Foundation

Statement of Financial Activities for the year ended 8 August 2025

2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
848
Investment income
2
-
Total
848
EXPENDITURE ON
Raising funds
3
61,148
Charitable activities
Charity Donation
606
Total
61,754
NET INCOME/(EXPENDITURE)
(60,906)
RECONCILIATION OF FUNDS
Total funds brought forward
150,643
TOTAL FUNDS CARRIED FORWARD
89,737
2024
Total
funds
£
127,266
3,544
130,810
62,136
2,180
64,316
66,494
84,149
150,643

The notes form part of these financial statements

Page 5

Colab Charitable Foundation

Balance Sheet 8 August 2025

2025
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
6
15,566
Cash at bank
76,843
92,409
CREDITORS
Amounts falling due within one year
7
(2,672)
NET CURRENT ASSETS
89,737
TOTAL ASSETS LESS CURRENT
LIABILITIES
89,737
NET ASSETS
89,737
FUNDS
8
Unrestricted funds
89,737
TOTAL FUNDS
89,737
2024
Total
funds
£
15,566
138,011
153,577
(2,934)
150,643
150,643
150,643
150,643
150,643

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

.............................................

B H Watkins - Trustee

The notes form part of these financial statements

Page 6

Colab Charitable Foundation

Notes to the Financial Statements for the year ended 8 August 2025

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.

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.

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. INVESTMENT INCOME

INVESTMENT INCOME
2025 2024
£ £
Rents received - 3,544

continued...

Page 7

Colab Charitable Foundation

Notes to the Financial Statements - continued for the year ended 8 August 2025

3. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
2025 2024
£ £
Support costs 61,148 62,136

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 8 August 2025 nor for the year ended 8 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 8 August 2025 nor for the year ended 8 August 2024.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM Unrestricted
fund
£
Donations and legacies 127,266
Investment income 3,544
Total 130,810
EXPENDITURE ON
Raising funds 62,136
Charitable activities
Charity Donation 2,180
Total 64,316
NET INCOME 66,494
RECONCILIATION OF FUNDS
Total funds brought forward 84,149
TOTAL FUNDS CARRIED FORWARD 150,643

continued...

Page 8

Colab Charitable Foundation

Notes to the Financial Statements - continued for the year ended 8 August 2025

6.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
At 9.8.24
£
Unrestricted funds
General fund
150,643
TOTAL FUNDS
150,643
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
848
TOTAL FUNDS
848
Comparatives for movement in funds
At 9.8.23
£
Unrestricted funds
General fund
84,149
TOTAL FUNDS
84,149
2025
2024
£
£
15,566
15,566
2025
2024
£
£
2,672
2,934
Net
movement
At
in funds
8.8.25
£
£
(60,906)
89,737
(60,906)
89,737
Resources
Movement
expended
in funds
£
£
(61,754)
(60,906)
(61,754)
(60,906)
Net
movement
At
in funds
8.8.24
£
£
66,494
150,643
66,494
150,643

continued...

Page 9

Colab Charitable Foundation

Notes to the Financial Statements - continued for the year ended 8 August 2025

8. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
130,810
130,810
Resources
Movement
expended
in funds
£
£
(64,316)
66,494
(64,316)
66,494

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

Unrestricted funds
General fund
TOTAL FUNDS
At 9.8.23
£
84,149
84,149
Net
movement
in funds
£
5,588
5,588
At
8.8.25
£
89,737
89,737

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

Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 131,658
(126,070)
5,588
TOTAL FUNDS 131,658
(126,070)
5,588

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 8 August 2025.

Page 10

Colab Charitable Foundation

Detailed Statement of Financial Activities
for the year ended 8 August 2025
INCOME AND ENDOWMENTS
Donations and legacies
Donation
Investment income
Rents received
Total incoming resources
EXPENDITURE
Charitable activities
Insurance
Support costs
Management
Rates and water
Light and heat
Advertising
Sundries
Finance
Telephone
Bank charges
Information technology
Repairs and renewals
Computer cost
Governance costs
Accountancy and legal fees
Total resources expended
Net (expenditure)/income
2025
£
848
-
848
606
40,621
521
-
12,385
53,527
480
117
597
6,096
48
6,144
880
61,754
(60,906)
2024
£
127,266
3,544
130,810
-
16,039
2,000
5,023
15,713
38,775
195
-
195
19,748
-
19,748
5,598
64,316
66,494

This page does not form part of the statutory financial statements

Page 11