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2024-12-31-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 2024

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 2024

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 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 2024

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 2024. 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 of 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.

Activities undertaken to achieve objectives

2024 has been a remarkable year for the Sole Bay Arts CIO. Excluding community and society events, we hosted 171 events in the hall, with a total audience of 12,596. Our income from ticket sales was up 31% compared with 2023. We had excellent support from an increasing band of volunteers. Our 'Box Office' coworking space continues to be successful and popular.

In February we welcomed back the Fleetwood Mac tribute band to another sell-out audience and a similarly successful first appearance by a Rolling Stones tribute band. Reydon panto had to cancel this year but our community cinema and arts cinema events continued to be very popular. Our week of films of Royal Shakespeare Company productions was quite well supported. Jazz Club and Stand Up Comedy had excellent and lively audiences every month. We enjoyed welcoming several touring theatre groups, Allegra Productions had a successful week in October with five performances of Sex and Death in Southwold, loosely adapted from Strindberg's The Father, and we had a brilliant run of five performances from Dukes Theatre with Christmas Carol.

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. An innovation was a Southwold on Stage weekend, with a lecture from our patron John Simpson, a Poets of East Anglia event, a song recital and a play. In October we ran Southwold Science Week for the third time, reaching over 200 children and their parents. 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 2024. We have managed to increase our reserves over the past three years to £50,000, including £20,000 ear-marked for building works.

The Trustees launched a major appeal to replace the ceiling of the hall and the insulation in the roof space, and to refurbish the foyer, café, dressing rooms and hall. We raised £10,000 from our supporters, £7000 from local councils and charities, and £20,453 from grants, with the work to take place in January 2025.

In the year under review we have obtained grants which we will move to the year ending 31/12/25 so we can match the grants with the expenditure on the renovation for which they were given.

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 1

SOLE BAY ARTS C.I.O.

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

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 £35,368 (2023: Surplus of £13,378) from a total income of £239,351 (2023: £207,616) and expenditure of £203,983 (2023: £194,238). The Charity's total funds now stand at £98,314, of which £98,314. is unrestricted and £nil restricted (2023: of £62,946 which £62,946 was unrestricted). At 31 December 2024, the Charity had free reserves (which by definition are unrestricted funds not invested in tangible fixed assets) of £97,367 (2023: £62,946)

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 2

SOLE BAY ARTS C.I.O.

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

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 (resigned 12.1.25) Prof G M Rowan-Robinson Mrs R A Humphreys (resigned 12.12.24) S Flunder P Hegarty Mrs F E Taylor (resigned 11.4.25) R M Burnett A Taylor (resigned 11.4.25) V Redington P Luke F Griffiths (appointed 12.12.24)

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 4 July 2025 and signed on its behalf by:

Prof G M Rowan-Robinson - Trustee

Page 3

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 2024.

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

4 July 2025

Page 4

SOLE BAY ARTS C.I.O.

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
158,073
Other trading activities
2
80,665
Investment income
3
613
Total
239,351
EXPENDITURE ON
Raising funds
4
178,447
Other
25,536
Total
203,983
NET INCOME
35,368
RECONCILIATION OF FUNDS
Total funds brought forward
62,946
TOTAL FUNDS CARRIED FORWARD
98,314
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
31.12.24
31.12.23
Total
Total
funds
funds
£
£
158,073
135,646
80,665
71,738
613
232
239,351
207,616
178,447
141,967
25,536
52,271
203,983
194,238
35,368
13,378
62,946
49,568
98,314
62,946
31.12.24
31.12.23
Total
Total
funds
funds
£
£
158,073
135,646
80,665
71,738
613
232
239,351
207,616
178,447
141,967
25,536
52,271
203,983
194,238
35,368
13,378
62,946
49,568
98,314
62,946
207,616
141,967
52,271
194,238
13,378
49,568
62,946

The notes form part of these financial statements

Page 5

SOLE BAY ARTS C.I.O.

BALANCE SHEET 31 DECEMBER 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
947
CURRENT ASSETS
Stocks
9
1,137
Debtors
10
10,428
Cash at bank
118,064
129,629
CREDITORS
Amounts falling due within one year
11
(32,262)
NET CURRENT ASSETS
97,367
TOTAL ASSETS LESS CURRENT
LIABILITIES
98,314
NET ASSETS
98,314
FUNDS
12
Unrestricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
-
-
-
-
-
-
-
31.12.24
Total
funds
£
947
1,137
10,428
118,064
129,629
(32,262)
97,367
98,314
98,314
98,314
98,314
31.12.23
Total
funds
£
-
1,137
4,172
60,153
65,462
(2,516)
62,946
62,946
62,946
62,946
62,946

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 4 July 2025 and were signed on its behalf by:

G M Rowan-Robinson - Trustee

The notes form part of these financial statements

Page 6

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 7

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

2. OTHER TRADING ACTIVITIES
31.12.24 31.12.23
£ £
Room hire 26,715 24,765
Café and Bar 53,950 46,973
80,665 71,738
3. INVESTMENT INCOME
31.12.24 31.12.23
£ £
Deposit account interest 613 232
4. RAISING FUNDS
Raising donations and legacies
31.12.24 31.12.23
£ £
Staff costs 29,624 26,037
Support costs 9,001 7,591
38,625 33,628
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.24 31.12.23
£ £
Depreciation - owned assets 237 -
Other operating leases 6,088 31,946

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

continued...

Page 8

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
135,646
Other trading activities
71,738
Investment income
232
Total
207,616
EXPENDITURE ON
Raising funds
141,967
Other
52,271
Total
194,238
NET INCOME
13,378
RECONCILIATION OF FUNDS
Total funds brought forward
49,568
TOTAL FUNDS CARRIED FORWARD
62,946
8.
TANGIBLE FIXED ASSETS
COST
At 1 January 2024
Additions
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
Total
funds
£
135,646
71,738
232
207,616
141,967
52,271
194,238
13,378
49,568
62,946
Fixtures
and
fittings
£
465
1,184
1,649
465
237
702
947
-

continued...

Page 9

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

9.
STOCKS
Stocks
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
12.
MOVEMENT IN FUNDS
At 1.1.24
£
Unrestricted funds
General fund
62,946
TOTAL FUNDS
62,946
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
239,351
TOTAL FUNDS
239,351
31.12.24
31.12.23
£
£
1,137
1,137
31.12.24
31.12.23
£
£
7,393
1,301
3,035
2,871
10,428
4,172
31.12.24
31.12.23
£
£
7,147
2,516
25,115
-
32,262
2,516
Net
movement
At
in funds
31.12.24
£
£
35,368
98,314
35,368
98,314
Resources
Movement
expended
in funds
£
£
(203,983)
35,368
(203,983)
35,368

continued...

Page 10

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£ £ £
Unrestricted funds
General fund 49,568 13,378 62,946
TOTAL FUNDS 49,568 13,378 62,946

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
207,616
207,616
Resources
Movement
expended
in funds
£
£
(194,238)
13,378
(194,238)
13,378
Resources
Movement
expended
in funds
£
£
(194,238)
13,378
(194,238)
13,378
13,378

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

Net
movement At
At 1.1.23 in funds 31.12.24
£ £ £
Unrestricted funds
General fund 49,568 48,746 98,314
TOTAL FUNDS 49,568 48,746 98,314

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
£
446,967
446,967
Resources
Movement
expended
in funds
£
£
(398,221)
48,746
(398,221)
48,746
Resources
Movement
expended
in funds
£
£
(398,221)
48,746
(398,221)
48,746
48,746

continued...

Page 11

SOLE BAY ARTS C.I.O.

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 12

SOLE BAY ARTS C.I.O.

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 6,299 12,622
Theatre and Cinema 151,774 123,024
158,073 135,646
Other trading activities
Room hire 26,715 24,765
Café and Bar 53,950 46,973
80,665 71,738
Investment income
Deposit account interest 613 232
Total incoming resources 239,351 207,616
EXPENDITURE
Raising donations and legacies
Wages 28,900 25,189
Pensions 724 848
29,624 26,037
Other trading activities
Café and Bar 27,885 23,936
Event costs 113,035 85,540
Closing stock (1,098) (1,137)
139,822 108,339
Support costs
Management
Repairs and maintenance 6,088 31,946
Rent and utilities 9,006 9,981
Licences, permits and memberships 1,670 936
Cleaning 1,151 785
Telephone and email 1,602 1,487
Administrative services 1,153 1,145
Advertising 2,369 2,464
Office costs 4,935 5,913
27,974 54,657
Finance
Insurance 3,147 2,118

This page does not form part of the statutory financial statements

Page 13

SOLE BAY ARTS C.I.O.

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

31.12.24 31.12.23
£ £
Finance
Other
Fixtures and fittings 237 -
Governance costs
Accountancy fees 780 690
Card processing fees 2,399 2,397
3,179 3,087
Total resources expended 203,983 194,238
Net income 35,368 13,378

This page does not form part of the statutory financial statements

Page 14