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2023-12-31-accounts

REGISTERED COMPANY NUMBER: CE009400 (England and Wales) REGISTERED CHARITY NUMBER: 1170774

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

SOLE BAY ARTS C.I.O.

Juler Tooke Lothing House Quay View Business Park Barnards Way Lowestoft Suffolk NR32 2HD

SOLE BAY ARTS C.I.O.

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 12
Detailed Statement of Financial Activities 13 to 14

SOLE BAY ARTS C.I.O.

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and activities

a. Policies and objectives

The Charities objectives are to advance education in the arts, culture and heritage and to benefit the residents of Southwold and the surrounding area and to improve the conditions of life for them, without distinction pf sex, sexual orientation, race, political, religious or other opinions by associating with them and with local authorities, voluntary and other organisations in a common effort to advance education and provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving conditions of life for the residents. In furtherance of the above the Charity trustees may (inter alia) establish and maintain an arts and community centre in St Edmund's Hall, Southwold.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit.

Page 1

SOLE BAY ARTS C.I.O.

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

OBJECTIVES AND ACTIVITIES

Activities undertaken to achieve objectives

2022 was our first relatively normal year since 2019. Even so it was still significantly affected by COVID. The Reydon Women's Panto, due to perform at the end of January and beginning of February, was cancelled due to COVID, and other events were also cancelled during the year for the same reason. Audiences were quite slow to return to the theatre and some events had to be cancelled due to poor ticket sales. However event organisers and performers were keen to return and we were delighted to be able to support them.

In February the Fleetwood Mac and George Michael tribute shows had excellent audiences and fEAST had a considerable success with their new production, Canada Boys. Other touring theatre groups had more limited audiences for Strictly Sherlock, Yes! Yes! UCS!, and My Other Half, though the productions were very enjoyable. May saw no less than five events cancelled. Mainly due to poor ticket sales. The ever-reliable and well-supported Southwold Jazz Club and Stand-Up in Southwold continued to bring audiences in and have them on their feet.

Things returned to normal in 2023 and we had good audiences, a very varied programme of events, excellent support from our volunteers, and healthy finances. We had 127 events (theatre, music, comedy, film, opera), with over 14,000 tickets sold, and a further 50 community events.

We started the New Year with well-supported performances of Pinafore and Pirates of Penzance and then welcomed the Reydon Panto for a sell-out season. In February we welcomed back the Fleetwood Mac tribute band to another sell-out audience. We inaugurated our monthly community cinema with a sell-out showing of Surge, about the 1953 floods. Jazz Club and Stand Up Comedy had excellent and lively audiences every month. We enjoyed welcoming touring theatre groups Eastern Angles, Townsend Theatre, and Giles Shenton Productions, and Allegra Productions had a successful week in October with five performances of No Sex in Southwold, loosely adapted from Strindberg

We welcomed the Southwold Arts Festival in June, preceded by a weekend of crime writing with Slaughter. Aldeburgh Classic Theatre returned for a season of four Summer Theatre plays, which were very well received, continuing a seventy-year long tradition. In collaboration with Southwold Library we staged a very successful Southwold Literary Festival in November. On successive evenings in November we had brilliant music events from Martyn Joseph and the Austin Beats.

Our December Community Cinema was the film of the year Oppenheimer, and we concluded the year with our regular Gavin Dean panto.

Achievement and performance

As reported above, Sole Bay Arts CIO ran a full programme of activities at the Southwold Arts Centre in 2023.

The Trustees have continued to make improvements to the hall, with a special emphasis on health and safety issues. We installed a new boiler, following several breakdowns last winter, with financial assistance from the Southwold Trust.

The Trustees have continued to seek external support for the Arts Centre through grants, with some success, including grants form the Foyle Foundation and the Linbury Trust.

Following the departure of the Geography Field Academy and the PCC's decision that they no longer needed an office at the hall, we converted the Dorothy Hatfield Room to a co-working office space, 'Box Office', and this has been well supported.

We have a very strong and active team of Trustees. We now have a Programme Group, a Publicity Group and a Hall Management Group. The CIO is in excellent shape moving forward.

Page 2

SOLE BAY ARTS C.I.O.

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENT AND PERFORMANCE

Main Achievements of the Charity

As reported above, Sole Bay Arts CIO ran as full a programme of activities at the Southwold Arts Centre in 2023.

The Trustees have continued to make improvements to the hall, with a special emphasis on health and safety issues. The stage lighting was refurbished and a new audio system installed.

The Trustees have continued to seek external support for the Arts Centre through grants, with considerable success. The largest and highest profile grant was form the Foyle Foundation for £4,000.

.

FUTURE PLANS

The Trustees will endeavour to set-aside the following Reserves:

Operating Reserve

The Operating Reserve is intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, unanticipated loss in funding, or uninsured losses. Operating Reserves are not intended to replace a permanent loss of funds or eliminate an ongoing budget gap. It is the intention of Sole Bay Arts C.I.O. for Operating Reserves to be used and replenished within a reasonably short period of time. The Operating Reserve Fund is defined as a designated fund set aside by action of the Trustees. The minimum amount to be designated as Operating Reserve will be established as an amount sufficient to maintain ongoing operations and programs measured for a set period of time, measured in months. The Operating Reserve serves a dynamic role and will be reviewed and adjusted in response to both internal and external changes. The target minimum Operating Reserve Fund is equal to six months of average operating costs. The calculation of average monthly operating costs includes all recurring, predictable expenses such as salaries, occupancy, office, travel, program, and ongoing professional services. Depreciation, in-kind, and other non-cash expenses are not included in the calculation. The calculation of average monthly expenses also excludes expenses for capital purchases. The amount of the Operating Reserve Fund target minimum will be calculated each year after approval of the annual budget, reported to the Finance Committee/Trustees, and included in the regular financial reports.

Building and Capital Asset Reserve

The Building and Capital Asset Reserve is intended to provide a ready source of funds for repair or acquisition of buildings, leaseholds, furniture, fixtures, and equipment necessary for the effective operation of the organisation and programs.

Projects Reserve

The Projects Reserve is intended to provide a ready source of funds for specific programs, such as art exhibitions, and for providing support to specific community projects as designated by the Trustees. This will hold grants given for specific projects and will be administered by the nominated Project Director and Treasurer. In the reporting period, the Charity generated an operating surplus of £13,378 (2022: Deficit of £16,454) from a total income of £207,616 (2022: £160,478) and expenditure of £194,238 (2022: £176,932). The Charity's total funds now stand at £62,946, of which £62,946. is unrestricted and £nil restricted (2022: £49,568, of which £49,568 was unrestricted). At 31 December 2023, the Charity had free reserves (which by definition are unrestricted funds not invested in tangible fixed assets) of £62,946 (2022: £49,568).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Sole Bay Arts C.I.O is a Charitable Incorporated Organisation, incorporated on 15 December 2016 and commenced trading on 1 January 2017. It is a registered charity, number 1170774, and is governed by a constitution, dated 15 December 2016, which established the objects and powers of the organisation and its trustees.

Recruitment and appointment of new trustees

The management of the Charity is the responsibility of the Trustees who are elected and co?opted under the terms of the Constitution. The minimum number of trustees is three and the maximum number is twelve. Every trustee must be appointed by a resolution passed at a properly convened meeting of the Trustees. In selecting individuals for appointment, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the Charity. Southwold Town Council may appoint one Trustee and Southwold Parochial Church Council may appoint two Trustees. Each appointment is made for a term of three years, effective from the later of the date of the vacancy and the date on which the Trustees are informed of the appointment.

Page 3

SOLE BAY ARTS C.I.O.

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE009400 (England and Wales)

Registered Charity number 1170774

Registered office

St Edmunds Hall Cumberland Road Southwold Suffolk IP1 1HZ

Trustees

R Mole Rev A D Perry Prof G M Rowan-Robinson M D Kirk (resigned 16.6.23) Mrs R A Humphreys Mrs V M Tolfree (resigned 25.1.23) S Flunder P Hegarty Mrs F E Taylor R M Burnett A Taylor V Redington P Luke (appointed 10.3.23)

Independent Examiner

Peter Boardman Juler Tooke Lothing House Quay View Business Park Barnards Way Lowestoft Suffolk NR32 2HD

Approved by order of the board of trustees on 17 July 2024 and signed on its behalf by:

Prof G M Rowan-Robinson - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOLE BAY ARTS C.I.O.

Independent examiner's report to the trustees of Sole Bay Arts C.I.O. ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Peter Boardman The Association of Accounting Technicians

Juler Tooke Lothing House Quay View Business Park Barnards Way Lowestoft Suffolk NR32 2HD

17 July 2024

Page 5

SOLE BAY ARTS C.I.O.

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
135,646
Other trading activities
2
71,738
Investment income
3
232
Total
207,616
EXPENDITURE ON
Raising funds
4
141,967
Other
52,271
Total
194,238
NET INCOME/(EXPENDITURE)
13,378
RECONCILIATION OF FUNDS
Total funds brought forward
49,568
TOTAL FUNDS CARRIED FORWARD
62,946
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
31.12.23
31.12.22
Total
Total
funds
funds
£
£
135,646
109,324
71,738
51,135
232
19
207,616
160,478
141,967
122,530
52,271
54,402
194,238
176,932
13,378
(16,454)
49,568
66,022
62,946
49,568

The notes form part of these financial statements

Page 6

SOLE BAY ARTS C.I.O.

BALANCE SHEET 31 DECEMBER 2023

31.12.23 31.12.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
CURRENT ASSETS
Stocks 9 1,137 - 1,137 1,137
Debtors 10 4,172 - 4,172 2,582
Cash at bank 60,153 - 60,153 52,982
65,462 - 65,462 56,701
CREDITORS
Amounts falling due within one year 11 (2,516) - (2,516) (7,133)
NET CURRENT ASSETS 62,946 - 62,946 49,568
TOTAL ASSETS LESS CURRENT
LIABILITIES 62,946 - 62,946 49,568
NET ASSETS 62,946 - 62,946 49,568
FUNDS 12
Unrestricted funds 62,946 49,568
TOTAL FUNDS 62,946 49,568

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 17 July 2024 and were signed on its behalf by:

G M Rowan-Robinson - Trustee

The notes form part of these financial statements

Page 7

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 8

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

2. OTHER TRADING ACTIVITIES
31.12.23 31.12.22
£ £
Room hire 24,765 17,198
Café and Bar 46,973 33,937
71,738 51,135
3. INVESTMENT INCOME
31.12.23 31.12.22
£ £
Deposit account interest 232 19
4. RAISING FUNDS
Raising donations and legacies
31.12.23 31.12.22
£ £
Staff costs 26,037 30,312
Support costs 7,591 8,271
33,628 38,583
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.23 31.12.22
£ £
Other operating leases 31,946 36,941
6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

continued...

Page 9

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
109,324
Other trading activities
51,135
Investment income
19
Total
160,478
EXPENDITURE ON
Raising funds
122,530
Other
54,402
Total
176,932
NET INCOME/(EXPENDITURE)
(16,454)
RECONCILIATION OF FUNDS
Total funds brought forward
66,022
TOTAL FUNDS CARRIED FORWARD
49,568
8.
TANGIBLE FIXED ASSETS
COST
At 1 January 2023 and 31 December 2023
DEPRECIATION
At 1 January 2023 and 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
Total
funds
£
109,324
51,135
19
160,478
122,530
54,402
176,932
(16,454)
66,022
49,568
Fixtures
and
fittings
£
465
465
-
-

continued...

Page 10

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

9.
STOCKS
Stocks
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
12.
MOVEMENT IN FUNDS
At 1.1.23
£
Unrestricted funds
General fund
49,568
TOTAL FUNDS
49,568
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
207,616
TOTAL FUNDS
207,616
Comparatives for movement in funds
At 1.1.22
£
Unrestricted funds
General fund
66,022
TOTAL FUNDS
66,022
31.12.23
31.12.22
£
£
1,137
1,137
31.12.23
31.12.22
£
£
1,301
725
2,871
1,857
4,172
2,582
31.12.23
31.12.22
£
£
2,516
7,133
Net
movement
At
in funds
31.12.23
£
£
13,378
62,946
13,378
62,946
Resources
Movement
expended
in funds
£
£
(194,238)
13,378
(194,238)
13,378
Net
movement
At
in funds
31.12.22
£
£
(16,454)
49,568
(16,454)
49,568

continued...

Page 11

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

12. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
160,478
160,478
Resources
Movement
expended
in funds
£
£
(176,932)
(16,454)
(176,932)
(16,454)
Resources
Movement
expended
in funds
£
£
(176,932)
(16,454)
(176,932)
(16,454)
(16,454)

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

Net
movement At
At 1.1.22 in funds 31.12.23
£ £ £
Unrestricted funds
General fund 66,022 (3,076) 62,946
TOTAL FUNDS 66,022 (3,076) 62,946

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
TOTAL FUNDS
Incoming
resources
£
368,094
368,094
Resources
Movement
expended
in funds
£
£
(371,170)
(3,076)
(371,170)
(3,076)
Resources
Movement
expended
in funds
£
£
(371,170)
(3,076)
(371,170)
(3,076)
(3,076)

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 12

SOLE BAY ARTS C.I.O.

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 12,622 17,704
Theatre and Cinema 123,024 91,620
135,646 109,324
Other trading activities
Room hire 24,765 17,198
Café and Bar 46,973 33,937
71,738 51,135
Investment income
Deposit account interest 232 19
Total incoming resources 207,616 160,478
EXPENDITURE
Raising donations and legacies
Wages 25,189 28,648
Pensions 848 1,664
26,037 30,312
Other trading activities
Café and Bar 23,936 16,461
Event costs 85,540 68,623
Closing stock (1,137) (1,137)
108,339 83,947
Support costs
Management
Repairs and maintenance 31,946 36,941
Rent and utilities 9,981 9,244
Licences, permits and memberships 936 818
Cleaning 785 249
Telephone and email 1,487 1,342
Administrative services 1,145 1,510
Advertising 2,464 1,819
Office costs 5,913 5,436
54,657 57,359
Finance
Insurance 2,118 2,065

This page does not form part of the statutory financial statements

Page 13

SOLE BAY ARTS C.I.O.

Finance
Governance costs
Accountancy fees
Card processing fees
Total resources expended
Net income/(expenditure)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
31.12.23
31.12.22
£
£
690
660
2,397
2,589
3,087
3,249
194,238
176,932
13,378
(16,454)

This page does not form part of the statutory financial statements

Page 14