Company Registration No. 08938843 Registered Charity Number 1174828
CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
REPORT AND ACCOUNTS For the year ending 31 March 2025
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2025
The Trustees, who are also Directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name Cap-a-Pie Engagements Charity registration number 1174828 Company registration number 08938843 Registered office Studio 46, B.Box Studios, Stoddart Street, Shieldfield, Newcastle upon Tyne NE2 1AN
Trustees
For the purposes of the Companies Act 2006, the Board of Trustees is the Board of Directors of the charitable company and is referred to as the Trustees throughout this report.
The Trustees of Cap-a-Pie Engagements during the period and to the date of signing this report are as follows:
Mr A Carr Mr P Cooper Ms S Daniels Mr J Gardner Ms S O’Hara Ms S Patterson Dr R Raynor
Company Secretary
Ms K Vanden Hehir
Bankers
Lloyds TSB plc, Grey Street, Newcastle upon Tyne
Independent Examiner
Pete O’Hara FCA, Chartered Accountant, 26 La Sagesse, Jesmond, Newcastle upon Tyne NE2 3AF
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT
For the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Documents
Cap-a-Pie Engagements is a charitable company limited by guarantee, incorporated on 13 March 2014.
The company was registered as a charity on 25 September 2017.
The charity is controlled by its governing document, its Memorandum & Articles of Association, as amended by Special Resolutions dated 22 November 2016 and 16 December 2022.
The Directors of the company are also Trustees of the charity.
Eligibility for membership of the charity, and membership of the Board of Trustees, is governed by the Articles of Association. There are no restrictions in the governing document on the operation of the charity other than those imposed by general charity law.
Charitable Purpose
Cap-a-Pie Engagements’ charitable objects are to advance the arts and, in particular, the performing arts for the benefit of the public primarily but not exclusively in North East England.
Structure and Governance
The charity currently has a board of 7 non-executive Trustees and 2 full-time members of staff, to whom responsibility is delegated for Production and Artistic Direction.
The Board meets a minimum of four times per year.
Detailed written Board reports and an agenda are prepared and circulated in advance of meetings.
Recruitment and Appointment of Board of Trustees
Trustees are elected to the Board based on discussions and recommendations offered by Trustees and outside advisors to the organisation, as well as through a range of advertising channels.
Trustee Induction and Training
New Trustees are inducted by the Chair of the Board and Director and are provided with a range of resources to support their understanding of Cap-a-Pie Engagements’ activities.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT (Continued)
Reserves Policy
The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission.
The Trustees aim to hold a level of Unrestricted Reserves which enables the charity to have sufficient financial resources to:
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Support the organisation, should it unexpectedly lose one or more key funders, whilst efforts are made to replace these, thus maintaining the long-term viability of the organisation and reducing the risks of unplanned and unmanaged closure and insolvency. We calculate that 4 months’ core running costs, or around £32,121, should be held for this purpose – this being a necessary timescale to identify and engage replacement institutional and/or private funding sources.
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Additionally, meet various liabilities which would crystallise if Cap-a-Pie Engagements’ search for withdrawn funding was unsuccessful and it was therefore unable to continue operating. At present, the Trustees estimate that the Unrestricted Reserves required for such this purpose would be approximately £36,426.
The Trustees therefore consider the optimum level of free Unrestricted Reserves held to be £68,547.
The charity’s unrestricted Reserves at 31 March 2025 are £59,187 (2024: £52,913). Free Reserves, defined as Unrestricted Reserves, minus any Designated Funds and the value of Tangible Fixed Assets, are £59,187 (2024: £52,289).
The Trustees aim, through their budgeting and financial management processes, to reach the target level of reserves within 2-3 years.
This policy will be reviewed by the Trustees on an annual basis as part of the charity’s budgeting processes.
Grant Making Policy
The charity does not currently engage in grant-making activity.
The Contribution of Volunteers
The charity does not currently use volunteers to support its activities. The charity has partnerships with local universities and their activities are supported by researchers and scientists.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Aims & Objectives
To us Cap-a-Pie means being a theatre company that inspires thinking and learning. Since 1996 we’ve specialised in bringing people together to take part in a shared creative process. We work with people of all backgrounds, ages and abilities to create touring theatre and community and education projects. We partner with those engaged in thinking, learning and discovery including communities, educators, researchers and scientists.
Ensuring our Work delivers our Aims
We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes.
Public Benefit
The Trustees understand and have discussed the implications of the provisions of the Charities Act 2006, which state that all charities must demonstrate that they are established for public benefit, and have had due regard to the public benefit guidance issued by the Charity Commission. The Trustees believe that the charity meets both of the key principles.
Principle 1 - There must be an identifiable benefit, or benefits
We are a theatre company that inspires thinking and learning and specialise in bringing people together to take part in a shared creative process.
Long-term, we aim that:
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More people are leading happier, more creatively fulfilled lives
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People in our community are better connected
Principle 2 - Benefit must be to the public, or a section of the public
Each element of our work provides benefit to one or more clearly-identified sections of the public, as follows:
We engage with people from all backgrounds and generations through partnerships with third sector, voluntary, education and statutory organisations. We work with, and bring together, a range of groups including community groups, primary and secondary school students, researchers and scientists.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT
For the year ended 31 March 2025
OBJECTIVES AND ACTIVITIES (CONTINUED)
Public Benefit (Cont.)
Cap-a-Pie Engagements’ beneficiaries are therefore entirely appropriate to its aims and the public as a whole benefits from its work.
All of these benefits are clear, evidenced and relate directly to Cap-a-Pie Engagements’ aims. In addition, the Trustees do not consider that any significant detriment or harm flows from Cap-a-Pie Engagements’ work.
Risk Management
The Trustees of the charity regularly review the major governance, operational and financial risks which the charity faces as part of its annual business planning process and confirm that systems have been established to mitigate these risks.
Cap-a-Pie Engagements has a risk management strategy in place which comprises:
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an annual review of the strategic risks the charity may face via the business plan
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the establishment of systems and procedures to mitigate those risks identified
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the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.
The Trustees are satisfied that appropriate financial systems and controls and employment policies and practices are in place.
The Trustees consider the key risk facing the charity at this time to be as follows:
- Not achieving income targets (trusts and foundations, earned income, individual giving):
The Trustees also manage these financial risks by ensuring that:
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Prudent budgets have been set for the next financial year
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The charity maintains a low cost base
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Regular management accounts are provided, showing the performance against budget
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Contingency plans are in place for the actions which would be taken if income appears unlikely to reach its target
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Reserves policies have been adopted which provide an appropriate amount of uncommitted Reserves which will always enable the charity to meet all its liabilities even if income targets are not achieved
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
Summary of the main achievements of the charity during the year
Between April 2024 and March 2025, Cap-a-Pie engaged 1,293 participants. We delivered 99 workshops across 10 schools, prioritising schools serving low-income families, with 51% of participants eligible for Free School Meals (compared to the national average of 24.6%). We also reached almost 100 audience members at a sold-out performance at Northern Stage and engaged families at workshops in community and school settings.
Projects in schools were developed in collaboration with teachers and scientists and covered diverse topics. ‘Climate Change Catastrophe!’ introduced students to climate science through theatre, with support from Newcastle University researchers. ‘Cholera – 1831’ explored historical and modern cholera outbreaks with insights from Newcastle University Archives and Medical School and the Red Cross. Workshops enhanced teamwork, confidence, and reasoning skills, with teachers noting improved student engagement. We also expanded teacher support through training and observation opportunities.
In May 2024 we created a new workshop for Key Stage 1 children and their grown-ups. ‘Marvellous Microbes’ engaged young children and families in interactive learning and incorporated Makaton and integrated audio description to increase accessibility. We delivered the workshop in schools in Key Stage 1 classrooms and after school for families as well as at community and cultural venues.
We also remounted our production ‘The Vanishing Act’ and performed the show to a sold-out audience at Northern Stage, Newcastle.
Schools Programme
Climate Change Catastrophe!
We delivered our ‘Climate Change Catastrophe!’ project to 9 classes across our partner schools. The project uses theatre and creativity to share the latest science on climate change and give young people an opportunity to share their concerns and ideas for the future.
The project saw students meet engineers from Newcastle University, Dr Alistair Ford, Professor Jonathan Lee and Professor Hayley Fowler who joined us in the classroom. The engineers’ research includes carbon capture, how to make cities more resilient to heatwaves, and predicting extreme rainfall.
Students thought it was valuable to learn about climate change. A student said, “ I feel like I want to do something to stop climate change in the future ”.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT
For the year ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Summary of the main achievements of the charity during the year (Cont.)
Others said, “ I thought it was important to learn even though it was a bit depressing ”, “ I found it interesting – but kind of opened my eyes to how people aren’t showing the planet respect ” and “ I learnt that climate change is affecting the weather, but we can change the way we live to solve it. I’m going to use less electricity ”.
Marvellous Microbes
In May 2024 we created a new interactive workshop about microbes for children aged 4-7 and their families. We have delivered ‘Marvellous Microbes’ in schools to Key Stage 1 classes and for families as an after-school activity and in community venues.
We wanted to ensure the workshop was accessible for as many people as possible. We worked with an audio describer to integrate audio description into the workshop and both facilitators included Makaton in their delivery. A participant at one of our workshops for families said, “ My girls are autistic … I loved the use of Makaton ”. Another said the Makaton was “ so refreshing to see !”
This project has been particularly successful when delivered as an after-school activity for families at our partner schools. We have been able to meet and build relationships with families as a result. One family member said, “ The workshop was excellent, had a little bit of everything .”
Cholera – 1831
In November and December 2024, we delivered a project looking at cholera to Year 6 students at Hotspur Primary and Year 5 students at Broadwood Primary School. The project looks at the first outbreak of cholera in Britain, which took place in the North East of England. Newcastle University’s archive contains letters and records detailing how the outbreak affected the community of Gateshead around Christmas in 1831.
Scientists at Newcastle University Medical School and the International Red Cross Global Task Force for Cholera Control helped us develop new activities for students. Activities showed what cholera does to the body and how cholera continues to affect communities around the world today.
Students said, “ I liked the freeze frames best. I could be very free .” And it was “ really important to understand about cholera .”
Teachers were surprised by how well less confident students joined in. A teacher said a student they observed, “ collaborated in groups without issues of communication and performed well in teams ” another said their student, “ usually does not participate actively in group discussion but did so today ”.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT
For the year ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Summary of the main achievements of the charity during the year (Cont.)
The Vanishing Act
In February and March 2025 we developed and rehearsed our production ‘The Vanishing Act’ culminating in a sold-out performance at Northern Stage, Newcastle.
The show was created with young people in Newcastle as well as insect scientist Dr Vivek Nityanada from Newcastle University. The performance explores the recent decline in insect numbers and diversity, as well as what makes insects so special.
The show features songs and performances inspired by the latest discoveries about insects from researchers at Newcastle University and beyond, and brilliantly imaginative ideas from students at Hotspur and Christ Church CE Primary Schools in Newcastle.
During rehearsals we captured footage of the songs from the show which will be released as part of the legacy from the project. We worked also with animator Kate Sweeney to create an animation about Dr Vivek Nityananda’s work on bees and praying mantises.
Support for Teachers
We have been expanding our support for teachers to enable them to use our approaches across the curriculum. We want the impact of our work to be felt beyond the workshops we lead.
Activities have included after school workshops, support for teachers to use drama approaches in their upcoming teaching, and opportunities for teachers to observe our facilitators and their students’ responses during our projects.
Developing skills to work with others
Feedback from teachers and students shows our work helps develop young people’s skills in working collaboratively.
Many teachers commented on how positive it was for their students to have the opportunity to practise working creatively with each other.
“ The class really struggle with this kind of unstructured activity, but that’s why it’s important to do it. One student was on the verge of internal exclusion but has really responded well this week .” – Year 4 Teacher
Another teacher commented on how they thought the project had benefitted a student they were observing, “ They have enjoyed working with others – laughing and smiling.”
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Summary of the main achievements of the charity during the year (Cont.)
Building Confidence
Our workshops build young people’s confidence as they have the opportunity to take part in new activities and step out of their comfort zone.
One student said, “ At the start [of the project] it was nerve wracking but by the end I was confident .”
A teacher commented that they were surprised by the opportunities one of their students was taking and how they had “ the confidence to stand up in front of others and perform story pieces ”. During Drama and English lessons, this child would usually refuse.
Reasoning
We use drama and structured discussions to give young people an opportunity to develop their reasoning and critical thinking.
A Year 1 teacher commented on how emotional she felt at seeing her students’ reasoning during the project as they had the opportunity to explore how they cared for animals.
A Year 2 teacher said “ Our school driver is oracy and we have invested a great deal into developing children’s oracy skills throughout school. This project lent itself very well to what we are doing to develop this. The children were able to articulate very well their thoughts and ideas, and most children were confident to share their ideas .”
Being creative and having fun
Students and teachers value our workshops for the chance to have fun being creative and working with each other.
Students always tell us how much they enjoy the creative theatre aspects of our projects. A student said, “ I liked the freeze frames, seeing how bodies can show things .” Another said, “ I really liked working together in a group. We were supportive .”
A teacher told us that “ A parent stopped me to say how much their child had got out of the Cap-aPie sessions. How they rarely talk about school,but had talked of nothing else other than Cap-a-Pie since the workshops began .”
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT
For the year ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Summary of the main achievements of the charity during the year (Cont.)
Financial Review
All funding received is project-related and the charity currently receives no core funding.
The out-turn for the year is an unrestricted surplus of £6,274 (2024: Surplus £6,184). The surplus will be added to Unrestricted Funds which now stand at 31 March 2025 at £59,187.
The Trustees consider the financial performance of the charity to be satisfactory.
PLANS FOR FUTURE PERIODS
Next year we plan to continue our work with our partner schools. Activities will include continuing delivery of our work with young people and families and an expansion of our support and development activities with teachers.
We plan to create some new workshops and projects for schools. We will create a new workshop for families and Key Stage 1 students. We are also partnering with Sir Charles Parsons School in Walker to develop a new project for their students.
Our ‘Marvellous Microbes’ workshop continues to prove popular. We are booked to deliver the workshop at several festivals this summer. We also continue to screen our ‘Climate Change Catastrophe!’ films in schools and for family audiences.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2025
RESPONSIBILITIES OF THE TRUSTEES
The Trustees (who are also the Directors of Cap-a-Pie Engagements for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed by order of the Trustees
Ms K Vanden Hehir Company Secretary Company Registration Number 08938843
12 June 2025
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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF CAP-A-PIE ENGAGEMENTS LIMITED YEAR ENDED 31 MARCH 2025
I hereby report to the Trustees/Members of Cap-a-Pie Engagements (Charity Registration Number 1174828) on the accounts for the year ended 31 March 2025 set out on pages 14 to 25.
Responsibilities and Basis of Report
As the charity’s Trustees (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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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the accounts have not been prepared in accordance with the methods or 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 (FRS102)).
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.
Pete O’Hara, FCA, Chartered Accountant
Fellow of the Institute of Chartered Accountants in England & Wales
26 La Sagesse, Jesmond, Newcastle upon Tyne NE2 3AF
12 June 2025
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Note Income Income from Investments 3 Income from Grants, Donations & Legacies 4 Income from Charitable Activities 5 Other Income 6 Total Income Expenditure Expenditure on Charitable Activities 7 Total Expenditure Net Income/(Expenditure) Balance brought forward at 1 April Balance carried forward at 31 March 14 |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 2,404 - 2,404 119 22,000 30,396 52,396 204,900 3,564 - 3,564 33,190 8,740 - 8,740 - |
|---|---|
| 36,708 30,396 67,104 238,209 30,434 77,357 107,791 114,932 |
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| 30,434 77,357 107,791 114,932 |
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| 6,274 (46,961) (40,687) 123,277 52,913 185,400 238,313 115,036 |
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| £59,187 £138,439 £197,626 £238,313 |
The notes on pages 16 to 25 form part of the financial statements.
All of the activities of the company are classed as continuing.
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION/BALANCE SHEET AS AT 31 MARCH 2025
| AS AT 31 MARCH 2025 | |||
|---|---|---|---|
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Fixed Assets | |||
| Tangible Fixed Assets | 10 | - | 624 |
| Current Assets | |||
| Debtors | 11 | 106,336 | 150,985 |
| Cash At Bank & In Hand | 94,987 | 88,405 | |
| 201,323 | 239,390 | ||
| Creditors – Amounts Falling Due Within 1 Year | 12 | (3,697) | (1,701) |
| Net Current Assets/(Liabilities) | 197,626 | 237,689 | |
| Total Net Assets | 13 | £197,626 | £238,313 |
| Represented by: | |||
| Unrestricted Reserves | 14 | 59,187 | 52,913 |
| Restricted Reserves | 14 | 138,439 | 185,400 |
| £197,626 | £238,313 |
The notes on pages 16 to 25 form part of the financial statements.
The Trustees are satisfied that for the year ended 31 March 2025 the charity was entitled to exemption under section 477(2) of the Companies Act 2006.
The Trustees also confirm that the Members have not required the charity to obtain an audit in accordance with section 476 of the Companies Act 2006
The Trustees acknowledge their responsibilities for:
(i) ensuring that the charity keeps adequate accounting records which comply with section 386 of the Act, and
(ii) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the charity.
These financial statements were approved and signed by a Member of the Board of Trustees on 12 June 2025.
Samantha Patterson Trustee Company Registration Number 08938843
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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
1. Accounting Policies
Basis of Accounting
These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006 and the Statement of Recommended Practice (Charities SORP FRS 102) "Accounting and Reporting by Charities" and the Charities Act 2011.
The financial statements have been prepared on the historical cost basis, modified to include certain financial instruments at fair value.
Advantage has been taken of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a statement of cashflows.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Taxation Status
Cap-a-Pie Engagements is a Charity registered under the 1960 Charities Act and is accorded exemption from liability to taxation on its income under S505 Income and Corporation Taxes Act 1988.
Going Concern
There are no material uncertainties about the charity's ability to continue.
Income
All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy.
The following specific policies are applied to particular categories of income:
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Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable.
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Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
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Investment income is included when receivable.
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Income from charitable trading activity is accounted for when earned.
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Other income is accounted for when receivable.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
1. Accounting Policies (Continued)
Operating Leases
The charity classifies the lease of certain types of equipment as operating leases as the title to the equipment remains with the lessor. Rental charges are charged against income on a straight-line basis over the period of the lease.
Tangible Fixed Assets and Depreciation
Depreciation is provided on any fixed assets at rates calculated to write off the assets over their remaining useful lives as follows:
IT Equipment
- 33% per annum straight line
A full year’s depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal.
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost where there is a material adjustment.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity.
Designated funds are unrestricted funds earmarked by the trustees for specific purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
1. Accounting Policies (Continued)
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
There are no significant judgements or estimation uncertainty included within the financial statements.
Pensions
Cap-a-Pie Engagements contributes to a defined contribution pension scheme. Further details can be found in Note 9.
For the defined contribution scheme, the amount charged to the Statement of Financial Activities in respect of pension costs is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the Balance Sheet.
2. Legal Status
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. The company law members of the charity are the members of its Board of Trustees.
3. Income from Investments
| Interest on Cash Deposits | Unrestricted Funds £ Restricted Funds £ 2025 £ 2024 £ 2,404 - 2,404 119 |
|---|---|
| £2,404 £- £2,404 £119 |
The 2024 total of £119 related wholly to Unrestricted Funds.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
4. Income from Grants, Donations & Legacies
| Unrestricted | Unrestricted | Restricted | 2025 | 2024 | ||
|---|---|---|---|---|---|---|
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Grant Income | ||||||
| Fogo Fund at the Community Foundation | - | - | - | 2,500 | ||
| Garfield Weston | - | - | - | 5,000 | ||
| Hadrian Trust | - | 1,000 | 1,000 | - | ||
| Malings Community Fund | - | - | - | 2,000 | ||
| Newcastle City Council Community Grants - | - | 3,900 | 3,900 | - | ||
| Newcastle Fund Small Grants | ||||||
| Newcastle Cultural Investment Fund | 12,000 | - | 12,000 | 12,000 | ||
| Newcastle University | - | 20,000 | 20,000 | - | ||
| Newcastle upon Tyne |
Hospitals | NHS |
5,000 | - | 5,000 | - |
| Foundation Trust | ||||||
| Paul Hamlyn Foundation | - | - | - | 149,000 | ||
| Platten Family Fund - | Climate Change | - | - | - | 9,550 | |
| Catastrophe! | ||||||
| Platten Family Fund - Microbes | - | - | - | 9,925 | ||
| Royal Society of Chemistry Outreach | Fund - | - | - | - | 9,925 | |
| Microbes | ||||||
| Shears Foundation - Thinking differently | - | 5,496 | 5,496 | - | ||
| through theatre | ||||||
| Sir James Knott Trust | 5,000 | - | 5,000 | 5,000 | ||
| £22,000 | £30,396 | £52,396 | £204,900 |
The 2024 total of £204,900 comprises £24,500 Unrestricted Funds and £180,400 Restricted Funds.
5. Income from Charitable Activities
| Earned Income – Production Fees | Unrestricted Funds £ Restricted Funds £ 2025 £ 2024 £ 3,564 - 3,564 33,190 |
|---|---|
| £3,564 £- £3,564 £33,190 |
The 2024 total of £33,190 related wholly to Unrestricted Funds.
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
6. Other Income
| Theatre Tax Relief 7. Expenditure on Charitable Activities Programme Costs Production Costs Freelance Fees PR & Marketing Support Costs Salaries & On Costs Premises Costs Administration Costs Governance Costs Independent Examiner’s Fees Other Accountancy Fees Legal & Professional |
Unrestricted Funds £ Restricted Funds £ 8,740 - |
2025 £ 2024 £ 8,740 - |
|
|---|---|---|---|
| £8,740 £- Unrestricted Funds £ Restricted Funds £ - 24,241 - 3,961 6,041 - |
£8,740 £- 2025 £ 2024 £ 24,241 39,212 3,961 4,868 6,041 2,385 |
||
| 6,041 28,202 13,566 49,155 3,840 - 5,140 - |
34,243 46,465 62,721 57,329 3,840 3,840 5,140 5,290 |
||
| 22,546 49,155 1,080 - 540 - 227 - |
71,701 66,459 1,080 870 540 360 227 778 |
||
| 1,847 - |
1,847 2,008 |
||
| £30,434 £77,357 |
£107,791 £114,932 |
The 2024 total of £114,932 comprises £51,625 relating to Unrestricted Funds and £63,307 relating to Restricted Funds.
20
CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
8. Staff Costs & Trustees’ Remuneration
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Gross Salary Costs | 60,341 | 55,985 |
| Social Security Costs | 604 | 39 |
| Other Pension Costs | 1,776 | 1,305 |
| £62,721 | £57,329 | |
| No employee received remuneration of more than £60,000 during the year (2024 – Nil). | ||
| The average number of staff employed during the year, | 2025 | 2024 |
| calculated as full-time equivalents, was as follows: | No. | No. |
| Artistic Production and Support | 2 | 2 |
No remuneration has been paid to any Trustees/Directors in the year. No Travel and Subsistence expenses (2024: £Nil) were paid on behalf of or reimbursed to Trustees in respect of their attendance at meetings of the charity.
9. Pension Scheme
Pension benefits are provided through a Group Personal Pension Scheme, which is a defined contribution scheme. The assets of the scheme are held separately from those of the company in a separately administered fund. In the year to 31 March 2025 the charity made an employer’s contribution of 3% of pensionable pay, provided that the employee makes a minimum contribution of 5%.
These amounts are paid over to the scheme on a monthly basis.
No contributions were outstanding at 31 March 2025 (2024: £Nil).
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CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
| 10. Tangible Fixed Assets Cost At 1 April 2024 Additions in year At 31 March 2025 Accumulated Depreciation At 1 April 2024 Charge for year At 31 March 2025 Net Book Value At 31 March 2025 At 1 April 2024 11. Debtors Prepayments Accrued Income 12. Creditors – Amounts Falling Due Within 1 Year Trade Creditors Accruals Other Taxes & Social Security Costs |
IT Equipment £ Total £ 4,028 4,028 - - |
|
|---|---|---|
| 4,028 4,028 3,404 3,404 624 624 |
||
| 4,028 4,028 |
||
| £- £- |
||
| £624 £624 2025 £ 2024 £ 936 - 105,400 150,985 |
||
| £106,336 £150,985 2025 £ 2024 £ 137 - 3,560 1,662 - 39 |
||
| £3,697 £1,701 |
22
CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
13. Analysis of Net Assets between Funds
| Fixed Assets Debtors Cash at Bank and In Hand Creditors – Amounts Due Within 1 Year 14. Analysis of Charitable Funds Unrestricted Funds Charity General Fund Restricted Funds Hadrian Trust Malings Community Fund Newcastle City Council Community Grants - Newcastle Fund Small Grants Newcastle University – The Vanishing Act Newcastle University – Universal Credit Paul Hamlyn Foundation Platten Family Fund - Climate Change Catastrophe! Platten Family Fund - Microbes Royal Society of Chemistry Outreach Fund - Microbes Shears Foundation - Thinking Differently Through Theatre Total Restricted Funds Total Funds |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ - - - 624 936 105,400 106,336 150,985 61,948 33,039 94,987 88,405 (3,697) - (3,697) (1,701) £59,187 £138,439 £197,626 £238,313 Fund at 1 April 2024 £ Income in Year £ Expenditure in Year £ Fund at 31 March 2025 £ 52,913 36,708 (30,434) 59,187 - 1,000 (500) 500 2,000 - (2,000) - - 3,900 - 3,900 - 20,000 (19,000) 1,000 5,000 - - 5,000 149,000 - (25,957) 123,043 9,550 - (9,550) - 9,925 - (9,925) - 9,925 - (9,925) - - 5,496 (500) 4,996 |
|---|---|
| 185,400 30,396 (77,357) 138,439 |
|
| £238,313 £67,104 £(107,791) £197,626 |
23
CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
14. Analysis of Charitable Funds (Cont.)
Name of Restricted Fund Description, Nature & Purpose of the Restricted Fund
Hadrian Trust Towards the cost of supporting theatre-based learning with schools, young people & teachers in Newcastle & North Tyneside
Malings Community Fund Towards the cost of supporting creative workshops for young people in Ouseburn, Newcastle
Newcastle City Council Community Towards the cost of delivering a new theatre Grants - Newcastle Fund Small Grants project with Year 8 students at Sir Charles Parsons School in Walker
Newcastle University – The Vanishing Towards the cost of The Vanishing Act Act
Newcastle University - Universal Credit Towards the cost of Universal Credit
Paul Hamlyn Foundation
Towards the cost of supporting theatre-based learning with schools, young people & teachers in Newcastle & North Tyneside
Platten Family Fund - Climate Change Towards the cost of Climate Change Catastrophe! Catastrophe!
Platten Family Fund - Microbes
Towards the cost of introducing younger children from Newcastle, North Tyneside, and County Durham to the world of microbes
Royal Society of Chemistry Outreach Fund - Microbes
Towards the cost of introducing younger children from Newcastle, North Tyneside, and County Durham to the world of microbes
Shears Foundation - Thinking Differently Through Theatre
Towards the cost of Thinking Differently Through Theatre
24
CAP-A-PIE ENGAGEMENTS (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
15. Related Party Transactions
There were no transactions in the year with related parties, such as are required to be disclosed under the Financial Reporting Standard (FRS) 102 Section 1A Small Entities (2024: Nil).
16. Taxation
The company is a registered charity and no provision is considered necessary for taxation.
17. Financial Commitments
No material financial commitments have been made in respect of future financial periods.
18. Company Limited by Guarantee
The charity is incorporated under the Companies Act 1985 and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding £1 as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.
There are currently 7 members of the company (2024 - 7 members).
25