REGISTERED COMPANY NUMBER: CE012888 (Ellgiand and Wales) REGISTERED CHARtrY NUMBER.. 117661M REPORT OF T D FLYAI%CIAL sTATEI[s FOR THE YEAR FOR OR N COLLECTION MAPLS.SMITH & LEMMON LLP Chartered A¢¢ountants. Busincss Advisers 20 Kings Lynn Road Hunstanto PE36 5Ftp
PALI iaiiyERI ATRE OR . COLLECTION ONfENfs OF THE FIN}CIAL STATEMENrs FOR THE YEAR Ehl)ED 4 APRIL 2025 Page Report of the Trustees I to 4 IndepeDdent Examinerls Report 5 to 6 Statement of Financial Acthryties Balance Sheet Cash Floiv Statement io Notes to the Cash Flow Statem¢nt Notes to the Financial Stxtements l2 to 18 Detailed Statement of Flnancial Activities 19 to 20
PA KtRYJ ER'S THEATRE ORGAN COLLEcfIoN RF.PORT OF RU FOR THE IEAR LNDED 4 APRIL 2025 The tmsLees are also directors of the clwity for the puryoses of the Companies Act 2006, wesent their report with the financial 5Mements of the charity for the year ended 4 April 2025. The tLUSt¢¢s have adoptcd the provisions of Accounting and R¢porting by Thties.. Slatenwrt of Recommathd Practice applicable to c]wities prepry their accounts in accordance with the Firwicial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019). Page I
PAUL ATRE OR COLLEcfioN REPORT OF THE TRU TEES HE YEAR E7)ED 4 APRIL 2025 STRATEGIC REPORT Achievements and perfOrnice This has been allotb successful year in acbieving our aims alld providing public b¢n¢fit helped with s¢v¢n pmfessional publi¢ ci)ncerts staged from April 2024 to March 2025. plus our Cknistmas show which was, this tim& put on by tlllEe of our volunteers. Most of the professional concerts were well supw)Tted by "organ people" but - importantly - also by those who live locally and have tsken a keen int¢rcst in our activiti¢5. New faces apparent at most of our events, which is very pleasing. Severnl local pwle have also individually expre&sed their pleasu with what we have done with the IMIldi b¢autifully restored and in active use for the benefit of the l(Kal cornmunity. Our Cbristllw show was free (but donations ac£epted} as a that& you to our supporters and to attract tnor¢ local people. This proved very successful and was fillly btKTrked (even despite IrrendoUS weather that wcckend), r(xeivin8 very positive feedback (d g¢nerous donations), so much so tbat we aTe seriously considering puttiDg on two Cbristsnas $lw8 next year in th¢ same vein. rather than just the one. In addiiion to donations given at the Christs show, we have been forbjnate with other donations thn)ughout the year fir)m those who value our collection aud building, and support what we do. We try to foster g(d IIKal relatimships, both with residents and with other local ldIeS. For example, we hosted another event in conjunction '1th The W0e, Gallery, a local attd well thought of arts centre and hub. Ivbich wa5 very successfill and brought our collection to the attention of those who migbt not otherwise have visited We have s0 made contact with th¢ local school in Ynyshir who have pn)fessed interest in a visit when time allows, which would be beneficial in ]n8]llg our instruments to the notice of a younger demographic tiwi tbose who usually Trisit. The charity hosted many more group visits this year as 'ord h&$ spr¢ad of our collection. Afternoon teas have proved especially popular with the result moTe ixM)kings for next year have a]ready be¢n tak¢n. Agaify these group visits are ThcbiDg pwple wbo migbt not otherwise have looked to visit "an organ museum" and once thllgh the d(Kyr they thorougbly enjoy their visit, which has Tepeatedly led to repeat buslness. We ar¢ platining to introdu a standard email in response to queri4 wbich can be easily tsilomj to answer specific enquiries re¢eived via our website. This will help us to TespoDd more easily and in an even more timely [llaM. when of COUTS¢ our charity is n]n entirely by voluntea3, most of whom have other domands on their time. Our ¢uratoes touTh are Offe to give a motE in depth alld personal visit to our collectimL and, &s expected, these not book¢d as frequently as group trisits as one would expe£t such bookiDgs to cater for people who are a]ready quite knowledgeable and more interested in the inslnunents. However, having said that, those who hav¢ availed thenwlves of Ihe opportunity hav¢ thoroughly ¢njoy¢d tb¢ir tour and found it Tnost llluminlng. Page 2
PAUL KIILYERIS THEATRE AN COLLEcrI REPORT OF THE TRUSTEES FORT We hav¢ had sev¢rdl private pIlee se&sions througbout the year allowing local organists the opportlmity to practice and make use of the magnificent i[L$tmellts in our collection. It Is a skill which needs to be nurtured for the firture of the insttuments. Other demands on the cbarity's time include genwdl upkeep and maintenance of our unique instn]ments, together with ensW1 that the building is kept in & good state of repair. All of this is very time Consu8, but of key importance given th¢ natsjre of our coll¢¢tion and th¢ ¢ultLu71 imwrtance of the instruments. Our Tntee$ and team of volunteers work tirelessly to achieve this, and give generously of their time and abilities. Th¢ sale of the se¢ond ¢bap¢l An Ynyshir. AinoTh was con]pleted during this y. After detailed CorltatiOn with an architecl structural engineer and listed buildings authority CADW, it became clear that tbe vision for the building was not athievable and would have exc¢ed the ch&iWs means. We are however still looking for a suitable buildin8 in the l(Kal are4 time penDitttn& ideally to house our workshop and archiv¢s. WoLt continues on cataloguing our recordings and then our books and sheet music. Althougb a substantial job, it will be beneficial to search for ld10T locate a particular piece of music in wbat¢v¢r format by mcans of a quick computer StalL The ongoing tasks of organ maintenance and restoration aDd the ¢uratiog of the ¢v¢r expallding Colltion ensures that we remain one of the leading custodians of Thvatre Organs and related assets an)ThhoE in the world. Our Trustees meet regularly eithff in person or by ¢l¢¢troni¢ links ther¢by keIllg iti close contacl and ensuring that the Charity retnains active. We are in tbe process of finalising our events for 202512026, and look fon¥ard to bTAn8illg our Lolltxtion to the altention of an ever widening circle of the pub]ic. STRucfuRE, GOVERI%ANCE AND MANAGEME Governing document The charity is controlled by its govaning documelll a deed of tn]sL and ¢onstitut¢s a limited company, limited by guaTant¢e. as defined by the Companies Act 2(Ki6. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number CE012888 (England a[ Wales) Registsred Charity nutDb¢r 1176604 Registered office 37 Windsor Clive Drive St Fagan Cardiff CF5 6HQ Page 3
PAUL KtRNER'S THEATRE ORG LLECTION REPORT OF THE TRUSTEFS FOR THE NDED 4 APRtL 2025 Trustses G S Pil¢h¢r F B Snowdon AJSM¢ads Independent Examiner Ms Nicola Tarry FCA MAPUS.SMrrH & LEMMON LLP Chartered Accountants, Business Advisers & Tax CoTrsultants 20 Kings Lynn Road Hunstanton Norfolk PE36 5HP Report of the trLL%te¢s, incorporating a strategic rqM)¢ approved by order of the knard of trustees, the con]pally directors: on .d)..-aYth.ll*I and signed on the board's behalf by: G S Pilcher- Trustee Page 4
INDEPEI%DENT EXAMINER'S REPORT TO THE TRUSTEES OF AUL KtRNER'S THK TRE ORGAN COLLEcfioN Independent exa]]]finer's report to the trustee8 of PAul Kirner's Theatre Organ Collection ('the Company,) I report to the ¢h&ity trttstees on my exaoiiDation of the accounts of the C4)mpany for the year end 4 April 2025. Responsibilities alld basis of report As the clwitys truslees of the Company (and also its di[Tr for tho purposes of coJ)Jpany law) you are responsible for the preparation of the aoyoullts in accordance with the relwiremts of the Companies Act 2006 ('the 2006 Act). Having satisfied myself that the accoullts of the Company ar¢ not rquiTed to be audit under Part 16 of the 2006 Acl and ar¢ eligibl¢ for ind¢p¢ndent ¢xaMinatiO I report in respeLt of my ex9Jnination of your chariws accounts as carried out under Section 145 of the Charities Act 2011 ('the 201 l Acl,). In cang out my examination I have follow th¢ DIrtiOnS giv¢n by the ty Cotnrrllssion under SeGtion 145(5) (b) of th¢ 2011 Act. Page 5
INDEPENDEPU EXAMINER'S REPORT TO THE TRLISTEES OF PAUL KIRNER'S THEATRE ORGAN COLLECTIOI Independent exAminer's statement SinLc vour charity's gross income exceeded £250,000 your exarniner must be a mcmbcr of a listed body. I can confirm thai l am qualified to undertake the examination because l am a member of the Inslitute of Chartered Aceounianls in England and Wales. which is one ol'ihe listed bodies. I have completed my examination. I confjrni that no matters FLavc eome to my attention in Connection with the exarninalion gIIng me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 OE the 2006 Act; or the aLcounis do noi accord with those record5: or the aLcounts do not comply with Ehe accounting requirements of Section 396 of the 2006 Act other than any requirernent that the acLounts gYjN'e a true and fair view which is noi a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the methods and principles of the StaEement of Recommended Pi'aLtice for acLounting and reporting by cliarities (applicable io charities prepaiing their aLcounts in accordance with the Financial Reporting Standard applicable in thc UK and Republic of Ireland (FRS 1021). I have no concems and have come across no other matters in COTmeetion wilh the examination to which attention Should be drawn in this report in order to enable a proper undersianding of the aLcounts to be reached. Ms Nicola Tarry FCA WUS.SNllTH & LEMMON LLP Chartered Accountants. Business Advisers & Tax Consultants ?0 KÉncTS Lynn Road Hunstanton Norfolk PE36 5HP Da(e-. Page 6
PA TRE ORGIIN C LLEcrtON STATELlfflYf OF FINtLThCIAL ACTIVIT FOR ED 4 APRIL 2 25 2025 Unrestricted funds 2024 Total Notes tNCOLIIE AND ENT)OWMENrs FROM Donations and legacies 526,125 8,976 Other trading actiNities Inv¢straent income Other incotne 7.827 2,429 (8,094) 6,611 25,930 Totsl 528,287 41,517 EXPENDITURE ON Raising fLmds 7,675 5,186 Charitable acllvllles General 24,418 8,346 Totil 32,093 13,532 NET INCOME 496,194 27,985 RECOI%CILIATION OF Total funds brought forward 487,606 459,621 TOTAL FUNDS CARRIED FORWARD 983.800 487,606 The notes forni part of these financial ststenients Pag¢ 7
UL KtRNER'S THEA OR AN COLLEcfioN E SHEE PRIL 2025 2025 2024 Unrestricted Totsl Notes FIXTD ASSETS Tangible assets li 153,716 233,086 CURRETrrf ASSETS Cash at bad( and in hand 831285 255,721 CREDITORS Amounts falling due within one year 12 (1201) (1201) NET CURRENf ASSETS 830,084 254,520 TOTAL ASSETS LESS CURREYr LLIBILITIKS 983,800 487,606 NET ASSETS 983,800 487,606 FUNDS Unrestricted fimds 13 983,800 487,606 TOTAL FUNDS 983,800 487,606 The cllaritsble company is entiti¢d to exrytion from audit under Sextion 477 of the Companies Act 2006 for th¢ year endd 4 Aprit 2025. The members have not requir the company to obtsin an audit of its financial st&tenwnts for the year ended 4 April 2025 in accordwe with Section 476 of the Conjpanies Act 2006. The trustees acknowledge tbeir respOnlI11[ties for (a) ensuring that the c1kltable company keeps acc4)unting records that comply with Sections 386 and 387 of the Companies AL# 2006 and (b) preparing financial stateftnents wbich give a ttve and fair view of the state of affairs of thc haritable company a5 at the end of each financial yeaT and of its surplus or deficit foT ea¢b financial year in 0rdallCe with the requirnents of Sections 394 and 395 and which otherwise comply with the requirements of th¢ Companies Act 21Kkn relaling to fu1ClaI statements, so far as appli¢able to the charitable company. The not¢$ forni part of tbese financial statements Page 8 continued...
ATRE O BALLJCE SHEET- continued 4 APRIL 2025 Th¢ flluncial st&tements were approv by the Board of Tnths and authorised for issue ( ,.aQ*¥.12A.kn¥.f.. and were signed on its be]TrLfby. G S Pilcher- Trustee The notes forn] part of these thla1 statements Pag¢ 9
RG ON CASH FLOW STATEMENT FOR T YEAR 4 APRIL 2025 2025 2024 Notes Cash flows from operating ac¢lTriti¢s C&sh generated from operations 501.859 (11,301) Net cash provided byl(used in) opeTating activities 501.859 (11,301) Cosh flows from investing a1vItieS Sale ofiangible fixed asscts Interest Te1Ved 71276 2,429 253,865 Net cash provided by inve8tin8 activities 73,705 253,865 Change in CAsh and cash eqlliv&lents in the reporting period CAsh and cash equivalents at the beginnlng of the reporting peri( 575.564 242,564 255,721 13,157 Cash and casb equivalents at the end of the reporting perlod 831,285 255,721 The notes forni part of tIe fincial statements Page 10
PALL KtiLNER' ORGAN COLLECTION TES TO THE CASH FLOW STATENtE FOR THE YEAR ENDED 4 APRJL 2025 RECONCILIATION OF INCOME TO IYET CASH FLOW FROM OPEIL4TING ACTtVlTtKs 2025 2024 Net income for the reporting period (as per the Statement of Finrdncial Activities) Adjustments for: Lo8(prOfit) on disposal of fixed assets Interest received Drease in credit 496,194 27,985 8,094 (2,429) (25,930) (13,356) Net cash provided byl(used in) operatlons 501,859 (11,301) ANALYSIS OF CHLNGES IN NET FUhT)S At 5.4.24 Cash flow At 4.4.25 Net cash Cash at bank and in Iwid 255,721 575,564 831,285 255,721 575.564 83 I,285 Total 255,721 575.564 831,285 The notes fotm part of these financial statements Page 11
OLLEcrI NOIES TO THE FAlicIAL STATEMENrs FOR THE YE R ENI)ED 4 APRIL 2025 ACCOUWllNG POLICtES Basis of preparing the fin&ll¢ial ststements The financial statements of the clwitsble company, which is a public benefit entity utLder FRS I02, have been prepared in accordance with the ChaTities SORP IFRS 102) 'Accounting and Reporting by CEwities'. Statement of Recommended Practice applicable to charities prepaTing their accounts in accordance with the Financial Rwrring Standard applicable in the UK and R¢public of freland (FRS 102) (effertiv? l January 2019),, Financial Reporting Standard 102 The Financial Rewrting Standard applicable in the UK and Republi¢ of Ireland, and the Companies Act 2006. The financial sthtements have be prepared under the ]Mstorioal cost convention. In¢om¢ All income is r¢¢ognised in the Statement of Financial Activitie5 onc¢ the cl]aTity has entitlement to the funds, it is probable that th¢ income will be received and the amount can be mtrdsured re]iably. penditure Liabilities are recognised as expenditure as soon as there is a legaI or constLuctive obligation con]mitting the chartty to that expenditur@ it is probable that & trAnsfer of LXOllOrniG benefits will be required in settlement and th¢ amounT of th¢ obligation can be weasured reliably. Expenditure is Accounted for on an accDJals b&sis alld has been classified under headings that aggregate all cost related to the calegory. whe costs cannot be directly attributed to particular headings th¢y bave been allocated to activities on a basis consistent witb the use of resources. Taxation Th¢ charity is exempi from ¢orporalion tax its clwithle activilies. Fund 8ecoullting Unrestricted funds can be used in accordance with the clwitable ObJtiVeS at th¢ dItiOn of the trustees. Restri¢t¢d fimds can only be for particular restricted purFK)ses within the objth of the charity. Restrictions arise when wified by the donor or when fjjnds ate raised for partioular restricted purw)ses. Further explanalion of the nature and PUrse of each fund is included in the notes to the financial statements. Page 12 continued...
KllLYER'S THEATRE OR AN COLLECTION NOTE TO THE FINANCIAL STATEMENr - conlinued YEAR E7)ED 4 APRIL 2025 DONATIONS AND LEGACIES 2025 2024 Donations Legaci¢s 6,125 520,000 8,976 526,125 8,976 OTHER TRADING ACTivrrIES 2025 2024 Fulldraising events 7,827 6.611 INvEsTNT INCOM 2025 2024 Deposit a¢¢ount interest 2,429 RAISING FUhs Ralsillg donations and legaeies 2025 2024 Sundries Organist fees Performing Rights Subscription 4,611 2,849 215 2,839 2,347 7,675 5,186 Page 13 contillued...
KIRIYER'S THEATRE ORGA OLLEcrIoN TES TO THE FLNLNCIAL TATEmEryS- cojj FOR THE YEAR EED 4 APRIL 2 25 CHARITABLE ACflVJTIES COSTS Swjport costs (see note 7) General 24,418 SUPPORT COSTS Governan¢e osts Manag¢tnent Finance Totsls 12,015 2,365 8,838 1,2(K) 24.418 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated aft¢r Charng/(CredIting). 2025 2024 Auditors, r¢muneration for non audtt wo (Deficit)Isurplu8 on disposal of fixed a&sds 1.200 8.094 1,200 (25,930) TRUSTEESI RELuNERATtoN AND BENEFtrs There were no thts, remuneration or Oth ]Thefits for the year ellded 4 April 2025 nor for e year ended 4 April ?0?4. Trustee5' expense$ There no Inte¢s, exp¢ns¢s paid for the year ended 4 April 2025 nor For the year ended 4 April 2024. Page 14 continued...
PAUL GAN COL ON OTES TO THE STATEMENr FOR THE YEAR EhT)ED 4 IUL 2025 - continued 10. COMPARATtVES FOR THE STATEMEYT OF FINANCIAL AcrIvtTIES UngErICted INCOME A7) ENDOWMEhTS FROM Donations and legacie5 8.976 Othcr trading activities 6,611 25,930 TotAI 41,517 EXPENDfTURE ON Raising funds 5,186 Charitable Actlvities General 8,346 Total 13,532 NET INCOK 27,985 RECOYCILIATIOIN OF FUNDS Total fi]nds broughi fonvard 459.621 TOTAL FtrNDS CARRIED FORWAIiD 487.606 Page 15 continue(L..
AUL KIRNER'S THE.4TRE ORC COLLECTION NO CIAL STATEMJ ENTS- FOR THE YEAR EED 4 APRIL 2025 nllnlled 11. TthGIBLE FIXED A&SETS Organ & associated Freebold Totals COST At 5 April 2024 Disposals 139,370 (79,370) 93,716 233,086 (79.370) At 4 April 2025 93,716 153,716 NET BOOK VALUE At 4 April 2025 93,716 153,716 At 4 April 2024 139,370 93.716 233,086 12. CREDrroRS: AMOUNTS FALLThG DLE WtrHtN O.YE YEAR 2025 2024 Accnthls and defeffed income 1,201 1,201 13. MOVEMEN[ tN FUNDS Net At 4.4.25 At 5.4.24 in funds Unrestricted fid5 Gert¢ral lld 487,6 496.194 983,800 TOTAL FUNDS 487,606 496,194 983,800 N¢t moveinent in fund& included ID the alx)ve are &8 follows.. Incon)ing Resources Movement t&8ources expended in funds Unre$trieted funds 0¢nL fund 528,287 (32,093) 496,194 TOTAL FUNDS 528,287 (32,093} 496,194 Page16 continued...
PAUL KtRNER'S THEATRE ORGAli COLLEcfIoN TE THE AYCtAL ATFMENryS - FOR THE YEAR EfiDED 4 APIUL 2025 ntinued 13. MOVE%r IN FUNDS . conlinued Comparatives for movement in funds Net nJoN'ement in fimds At 4.4.24 At 5.4.23 Unrcstrtcted funds General fijnd 459,621 27,985 487,606 TOTAL FUNDS 459.621 27,985 487.606 Comparative net nVeMetrt in funds. included in the abov¢ are as followy: Inc¢)ming Resources Movement N)ended in fiulds Unrestricted funds 41,517 (13,532) 27,985 TOTAL FUNDS 41,517 (13,532) 27,985 A CUTrent year 12 months and prior year 12 montlLS combinai position is as follows.. Net At 4.4.25 At 5.4.23 in funds Unrestricted funds Gen&[ fimd 459,621 524,179 983,800 TOTAL FUNDS 459.621 524.179 983,800 Page 17 continue(L..
TRE ORG LLECTION OTES TO THE FL)LNCIAL STATEMEYf - continued YEAR ENDED 4 APRIL 2025 13. MOVEMENf I1¥ FUNDS- continued A current year 12 months and prior year 12 mondts combinal net mov¢nt in thnds, in¢luded in the aly)ve are follows: Incoming Resounes Movement T&8015 expended in Unrestricted funds General fid 569.804 (45,625) 524,179 TOTAL FUNDS 569.804 (45,625) 524.179 14. RELATED PARTY DISCLOSURES There were no relat paty trSactIonS frir the year ended 4 April ?025. Page18
PA HEATRE ORGAN coiJicrIo DETAILED TATEME OF FIN)CIAL ACTIvrriE FOR THE YEAR E)DED 4 APRIL 2025 2025 2024 INCOME AND EhTOWVIENrs Donations and legacie Donations L¢SleS 6,125 520,000 8,976 526,125 8,976 Other trading aetlvlll Fundraising events 7,827 6,611 Investment income Deposit account interest 2,429 Other income G&in on sale of tanble fix¢d assets (8,094) 25,930 Totsl Incoming r¢sources 528,287 41,517 EENDITuRE Raising dollations and legaeies Sulldries Organist Eees Perfonning Rights Subscriptioa 4.611 2,849 215 2,839 2,347 7,675 5,186 SllPPOrt costs Management Post&g¢ and stationery Jnspection feesllicences Sundries BuIldineX1I maintenall¢¢ 1,622 660 47 9,686 175 660 95 2.930 12,015 3,860 Finance Insurance CaThied forward 2253 2,?53 2,150 2,150 This pag¢ d(Ks not forn] part of the statutory Fll)ancial statements Page 19
RGAN COLLEcfIoN DETAU.FJ) STATEMEIT OF FLNLNCIAL ACTIVtriES FOR TEtE YEAR E)T)ED 4 APRIL 202 2025 2024 Flllallce Brought forward Bank Charg Sum up charges 2,253 74 38 2,150 65 31 2,365 2246 Rates and water Light and h¢at (162) 384 656 8,838 Governance ¢osts Auditots, remuneration for non audit work 1,2(K) 1,200 Totsl reSoUeS expended 32,093 13.532 Net income 496,194 27,985 This page does not forni part of the stthtory f]n8ncial statements Page 20