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2023-10-31-accounts

BRISTOL MUSICAL COMEDY CLUB

Registered Charity No : 1181749

TRUSTEES’ ANNUAL REPORT AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

BRISTOL MUSICAL COMEDY CLUB REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 OCTOBER 2023

Registered Charity No : 1181749

Registered Office : 562 Bath Road, Bristol, BS4 3LE

Trustees : The trustees who served during the year and since the year end were:

Lucy Kathryn O’Neill (appointed 22 May 2023) Rebecca Ann Lewis Eva Frances James Rachel Taylor (resigned 22 May 2023)

Committee :

Robert McDonald Chair Wendy Weaver Vice Chair Philip Sim Treasurer Samuel Mitchell Secretary Daisy Roach New Members Rep Naomi Parsons Fundraising Katie Anderson Socials Ellese Pegler Social Media Jordan Blailsford Members Rep

Our advisors:

Bankers Barclays Bank plc Independent Examiner Nicholas Paladina FCA Image House Farm Sandy Lane Lathom Ormskirk L40 5TU

1

BRISTOL MUSICAL COMEDY CLUB TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 OCTOBER 2023

Introduction

The trustees of Bristol Musical Comedy Club (BMCC) present their report and the unaudited financial statements as a charitable incorporated organisation (CIO) for the year ended 31 October 2023.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The charity’s ‘Objects’ as stated in the Constitution are to educate the public in the arts and sciences and in particular to the art and science of music and drama by the presentation of dramatic musical productions.

The Trustees confirm that they have had regard to the Charity Commission guidance on public benefit.

BMCC achieves is objectives primarily through the staging and performance of musical productions.

Structure, governance and organisation of the charity

BMCC is a CIO registered with the Charity Commission for England and Wales. It is governed by a board of trustees.

Trustees are appointed in accordance with the charity’s constitution. On appointment new trustees are provided with a copy of the constitution and any amendments made to it, and a copy of the CIO's latest trustees' annual report and statement of accounts.

The running of the CIO is delegated to a committee elected at an Annual General Meeting of the Members, that is convened annually as soon as possible after the end of the financial year to which members shall be summoned by notice giving not less than fourteen days. The committee comprises a Chairman, Secretary, Treasurer and four other Members.

Meetings of the committee, with trustees present, take place regularly.

All arrangements for the productions and other events and the control of the finances are in the hands of the committee.

Achievements and performance in the year, and future developments

During the year BMCC staged productions of Big Fish and Closer Than Ever , together with a Sondheim Review. The main shows attracted audiences of 984 and 284 respectively, as well as involving membership in performing and mounting the productions.

In the forthcoming financial year, BMCC will be staging Pippin and Little Shop of Horros

Financial review

The Charity made a deficit of £8,113 in the year (2022: surplus £7,689). At the year end total funds amounted to £37,672 (2022: £46,785), all of which were unrestricted.

2

BRISTOL MUSICAL COMEDY CLLIB TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 OCTOBER 2023 Icontinuedl BMCC aims to hold reserves that at any time provide a buffer against any unforeseen expenses, legal or technical, which might occur. These reserve5 would be used to meet any of the CIO'5 obli83tions should it need to fold. Rlsk and Goln concern The trustees have examlned the major risks to which the charity is exposed and syslems have been established to mitigate those risks. These procedures will be periodically reviewed to ensure that they still meet the needs of the charity. STATEMENT OF TRUSTEES, RESPONSIBILITIES The charity trustees are responsible for preparinÈ a tru5tees' annual report and financsal staternents in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountlng Prè¢ticel- The law applicable to charities in England and Wale5 requires the charity trystees to prepare finoncial statements for each year which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources, of the CIO for that period. In preparing the financial statements, the trustees are requlred to= • select suitable accoLtnting policies and then apply them const5tently- observe the methods and princlples in the applicable Charities SORP,. make judgements and estimates that are reasonable and prudent- State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements: prepare the financial statements on the going concern basis unless It Is Inappropriate to presLFme that the CIO will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities IAccounts and Reports) Regulations, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the CIO and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the CIO and financial information included on the CIO'S website in accordance with legislation tn the United Kingdom governin8 the preparation and dissemination of financial statements. y order of the board of trustees Eva James (Trusteel Dated.. 3, June 2024

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRISTOL MUSICAL COMEDY CLUB

I report on the accounts of Bristol Musical Comedy Club for the year ended 31 October 2023 which are set out on pages 5 to 20.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Nicholas Paladina FCA Independent Examiner

Creative Tax Reliefs Ltd Image House Farm Sandy Lane Lathom Ormskirk L40 5TU

Dated: 15 July 2024

4

Bristol Musical Comedy
Club		 Bristol Musical Comedy
Club		 Charity No 1181749 1181749
Annual accounts for the period
01/11/2022 To 31/10/2023

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note
S01
S02
S03
S04
S05
S06
S07
Expenditure (Notes 6)
Expenditure on:
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
Extraordinary items
S18
S19
S20
Other gains/(losses)
S21
S22
Reconciliation of
funds:
S23
S24
Total funds carried forward
Total
Net income/(expenditure) after tax before
investment gains/(losses)
Net income/(expenditure)
Transfers between funds
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Net movement in funds
Other recognised gains/(losses):
Net income/(expenditure) before tax for the
reporting period
Raising funds
Other
Total
Recommended categories by activity
Income (Note 3)
Income and endowments from:
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
3,841 - - 3,841 5,814
34,052 - - 34,052 34,052
- - - - -
173 - - 173 12
- - - - -
4,816 - - 4,816 -
42,882 - - 42,882 39,878
25 - - 25 714
50,970 - - 50,970 31,475
- - - - -
- - - - -
50,995 - - 50,995 32,189
8,113
-		 - - 8,113
-		 7,689
- - - - -
8,113
-		 - - 8,113
-		 7,689
- - - - -
8,113
-		 - - 8,113
-		 7,689
- - - -
- - - - -
- - - - -
- - - - -
8,113
-		 - - 8,113
-		 7,689
45,785 - - 45,785 38,096
37,672 - - 37,672 45,785

Bristol Musical Comedy Club Charlty No 1181749 Section B Balance sheet As at 3110312022 Restricted Incomg funds Unrestrlcted fvnds Endowment funds Total th1$ year Totsl last year Fixed assets Intangible assots Tanglble asset$ Heritage a55ets Investmonts F01 F02 F03 F04 F05 (Note 151 (Note 141 (Note 161 Note 171 Total Aix8d assets Current assets Stock$ (Not8 181 Dobtors (Note 191 Investments Note 17.41 Cash at bank and In hand (Nottr 24} Total eurrent assèts 95 95 38,147 38,242 38,147 38,242 45,785 45,785 810 Creditor$: amounts falling due wlthln one year (Note 201 B11 570 570 Net cumt assets/(liabilities) 312 37,672 37,672 45.785 Total ass•ts less Current Ilabllltles 813 37,672 37,672 45 785 Creditors: amount$ falllng due aft¥r one year (Note 201 Provlslons for Ilabllltles B14 B15 Total net assets orllabllltles B1fj 37,672 37,672 45,785 Funds of the Charity Endowment fund$ {Note 271 Restrlcted income funds INoto 271 Unrestricted funds B11 B18 B19 37,672 45.785 Revaluation reserve Falr value reserve Tgtal funds 37,672 37,672 45.785 Signed on behalf of all the trnstoas 0310612024 Eva Jam8$ {Trusteel

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

The charity constitutes a public benefit entity as defined by FRS 102.*

ü

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

An explanation as to those factors that support the Not applicable conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 2.

Yes
No
Please disclose:		 ü * -Tick as appropriate * -Tick as appropriate
(i) the nature of t he chang e in accounting policy; Not applicable
(ii) the reasons w
provides more re		 hy applyi
liable and		 ng the new accounting policy
more relevant information; and		 Not applicable
(iii) the amount o
the current perio
aggregate amou
before those pre		 f the adju
d, each pr
nt of the a
sented, 3.		 stment for each line affected in
ior period presented and the
djustment relating to periods
44 FRS102 SORP.		 Not applicable

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes ü * -Tick as appropriate No

Please disclose:

Please disclose:
(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and		 Not applicable
(iii) where practicable, the effect of the change in one or
more future periods.		 Not applicable

1.5 Material prior year errors

No materialpriory ear error h ave been identified in the reporting period(3.47 FRS102 SORP).
Yes
No		 ü * -Tick as appropriate

Please disclose:

Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and		 Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.		 Not applicable

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Recognition of income
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
Donated services and
facilities
Support costs
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
Settlement of insurance
claims
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
Income from membership
subscriptions
Income from interest,
royalties and dividends
The charity has incurred expenditure on support costs.
Contractual income and
performance related grants
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Offsetting
Grants and donations
Government grants
The charity has received government grants in the reporting period
Legacies
Tax reclaims on donations
and gifts
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Donated goods
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).		 Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Grants with performance
conditions
2.4 ASSETS
Current asset investments
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
Fixed asset investments in quoted shares, traded bonds and similar investments are valued
at initially at cost and subsequently at fair value (their market value) at the year end. The
same treatment is applied to unlisted investments unless fair value cannot be measured
reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.
Governance and support
costs
Creditors
Redundancy cost
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Stocks and work in
progress
Heritage assets
Investment gains and
losses
Investments
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Debtors
They are valued at cost.
Deferred income
No material item of deferred income has been included in the accounts.
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments
Intangible fixed assets
2.3 EXPENDITURE AND LIABILITIES
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Tangible fixed assets for
use by charity
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can
be measured with reasonable certainty.
Grants payable without
performance conditions
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody or
legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained
principally for their contribution to knowledge and culture. The depreciation rates and
methods used as disclosed in note 16.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be
received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.		 Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü

Section C Notes to the accounts (cont)

Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
Total
Production income
Other
Total
Programmes and merchandise
Other
Total
Interest income
Dividend income
Rental and leasingincome
Other
Total
Total
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held for
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
Total
Note 3 Income
Analysis of income
Donations
and legacies:
Charitable
activities:
Separate
material item
of income
Other:
Income from
investments:
Other trading
activities:
TOTAL INCOME		 Income
Analysis of income		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations andgifts 2,684 - - 2,684 2,005
Gift Aid 1,157 - - 1,157 -
Legacies - - - - -
General grants provided by government/other
charities		 - - - - -
Membership subscriptions and sponsorships
which are in substance donations		 - - - - 3,809
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 3,841 - - 3,841 5,814
Production income 21,549 - - 21,549 34,052
- - - - -
- - - - -
Other 12,504 - - 12,504 -
Total 34,053 - - 34,053 34,052
Programmes and merchandise - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income 173 - - 173 12
Dividend income - - - - -
Rental and leasingincome - - - - -
Other - - - - -
Total 173 - - 173 12
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use		 - - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other 4,816 - - 4,816 -
Total 4,816 - - 4,816 -
42,883 - - 42,883 39,878

Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
Analysis
Expenditure on raising funds:		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year

Incurred seeking donations		 - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries		 25 - - 25 714 - - 714
Staging fundraising events - - - - - - - -
Fudraising agents - - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking non-
charitable trading activity		 - - - - - - - -

Advertising, marketing, direct mail and publicity		 - - - - - - - -
Start up costs incurred in generating new source
of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 25 - - 25 714 - - 714
Expenditure on charitable activities:
Production costs 50,970 - - 50,970 31,475 - - 31,475
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable activities 50,970 - - 50,970 31,475 - - 31,475
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure
TOTAL EXPENDITURE		 - - - - - - - -
50,995 - - 50,995 32,189 - - 32,189

Other information:

Analysis of expenditure on charitable activities

This year This year This year This year Last year Last year Last year Last year
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Theatrical productions 47,141 - 3,829 50,970 31,115 - 360 31,475
- - - - - - - -
Other - - - - - - - -
Total 47,141 - 3,829 50,970 31,115 - 360 31,475

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost Theatrical
production		 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Governance
 570 - - - 570
Full
Running costs 3,259 - - - 3,259 Full
- - - - -
- - - - -
Other - - - - -
Total 3,829 - - - 3,829

Last year

Last year
Support cost
(examples)		 Theatrical
production		 £ £ Grand total
£		 Basis of allocation
£ £ (Describe method)
Governance
 360 - - - 360
Full
Running costs - - - - - Full
- - - - -
- - - - -
Other - - - - -
Total 360 - - - 360

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

100% allocated to the CIO's only activity.

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts
and other services provided by your independent examiner. If nothing was paid please
enter '0' in the appropriate box(es).
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the
independent examiner
Independent examiner’s fees
Assurance services other than independent examination		 This year
£		 Last year
£
570 150
- -
720 -
864 -

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Total		 Amounts falling due within
one year		 Amounts falling due after
more than one year
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
- - - -
- - - -
570 - - -
- - - -
- - - -
570 - - -

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Short term deposits
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)		 This year
£		 Last year
£
- -
30,819 28,022
7,328 17,763
- -
38,147 45,785

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted * Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted * Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds income funds, including special trusts, of the charity; and U - unrestricted funds income funds, including special trusts, of the charity; and U - unrestricted funds income funds, including special trusts, of the charity; and U - unrestricted funds income funds, including special trusts, of the charity; and U - unrestricted funds income funds, including special trusts, of the charity; and U - unrestricted funds
Fund names Type PE, EE R
**or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Unrestricted funds UR General reserves-no restriction 45,785 42,882 -50,995 - - 37,672
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing figure) N/a N/a - - - - - -
Fund balances carried forward include assets and liabilities denominated in a foreign currency
Total Funds as per balance sheet		 45,785 42,882 - 50,995 - - 37,672
Yes
No
ü
If yes, please state the basis on which the assets and/or liabilities have been translated into
sterling (or the currency in which the accounts are drawn up).

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names Type PE, EE R
**or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Unrestricted funds UR General reserves-no restrictions 38,096 39,878 -32,189 - - 45,785
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing figure) N/a N/a - - - - - -
Fund balances carried forward include assets and liabilities denominated in a foreign currency
Total Funds as per balance sheet		 38,096 39,878 - 32,189 - - 45,785
Yes
No
ü
ü

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including loss
of office)/ex
gratia		 Other TOTAL
£ £ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -

Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including loss
of office)/ex
gratia		 Other TOTAL
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
If a third party has been reimbursed for providing one or more
trustees, state the nature of the payment and amount of the
reimbursement.
Please give details of why remuneration or other employment
benefits were paid.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False) TRUE
Type of expenses reimbursed This year Last year
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) TRUE TRUE
Name of the trustee or
related party		 Relationship to
charity
Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts at
period end		 Amounts
written off
during
reporting
period
£ £ £ £
- - - -
- - - -
- - - -
- - - -

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) There have been no related party transactions in the reporting period (True or False) TRUE TRUE
Name of the trustee or
related party		 Relationship to
charity
Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts at
period end		 Amounts
written off
during
reporting
period
£ £ £ £
- - - -
- - - -
- - - -
- - - -

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.