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2024-09-30-accounts

Presidents Report 2023/24

Dear Member

Introduction

This will be my last annual summary as Club President and I have been looking back at my previous 13 reports. My very first one in 2014 for the previous year included…

Whilst we have Charitable Objectives we must review and adopt robust business practices to ensure that we operate economically and efficiently, whilst ensuring we maximise our income generating opportunities. This is no change to what has always happened but we have given a little more focus to some areas this year.

In regard to income generation then there were some “low hanging fruit” opportunities. Hence the arrival of the Elavon credit card machine, which has been popular with the public and undoubtedly resulted in increased sales activity.

I doubt that our focus will ever change. We continue to forensically examine ways to improve how we operate the Club and I have always been conscious that there needs to be more focus given to the duties and responsibilities that lie with the Trustees.

So I will now have more time to focus on reviewing our Mission Statement , objectives and strategies for achievement plus updating our policies and protocols. We also need to pursue grant opportunities which are laborious and time consuming but so essential for ensuring the building remains in good repair and condition.

I have also agreed to adopt the role of Entertainments Officer which will encompass organising and over-seeing all bookings for the Upstairs premises - both internal and external.

As Trustee I shall also continue to work closely with the Management Committee to deliver a planned and reactive maintenance programme for the building.

So I shall still be around for some time yet but I am delighted to hand over the role of President to Chris O’Reilly who has completely reorganised the back office functions over the past 3 years into a highly efficient system of administration.

Year in Review

In other AGM reports precise data will be included in regard to weekly occupation , revenue etc so suffice to say that we have had our busiest year on record in regard to the Exhibition space and September Festival events.

The Exhibition space closed shortly before Christmas with a month long Festive Exhibition of 22 members work

We also hosted Christmas concerts by Carly and Sven as first time visitors to the club and the traditional Molly Hocking Festive extravaganza.

In this past year we have hosted exhibitions by over 10 new member artists which helped to ensure we had hardly any free weeks over the membership year.

At the August bank holiday Mirva Theatre - based at Falmouth University - put on “A Bone to Pick” which proved very popular with tourists and they will hopefully return next summer with a new offering.

The September Festival was our boldest and busiest program ever - probably too many events! - but was so well supported by visitors and it was pleasing to receive such positive feedback. The Club benefitted from an early and persistent marketing programme devised by our Events Manager - Jo Grant .It was also our most profitable 2 week festival and we are already making plans for next year!

Summary

As ever we could use more member support at committee level to spread the burden and at events both as helpers and paying audience.

We now host number of regular events/groups being :- 3 art groups , a yoga class , ukulele groups , theatre group, writing group , drawing class , monthly Cafe Frug nights , and a members coffee morning.

If more help is not forthcoming we may need to reduce the frequency of some events.

However we are grateful for all those who regularly volunteer their time to help. In particular thanks go - again - to Chris O’Reilly for his

many roles and to Eileen Huggett for publishing the Monthly Newsletter.

So all that remains is for me to say it has been a privilege to act as President of our historic Club for the past 13 years which has been part of the local / national art community for over 134 years. The Club is now well funded , has high and growing levels of membership , is used almost everyday by , mainly , in-house organisations and is continuing to build its brand and reputation in the county.

I’ve learnt so much so much over the years and would leave you with some rules of life that have worked for me…so far!

“Listen, smile, agree, and then do whatever you were gonna do anyway.“

“Criticism is the best sign you’re onto something.”

“I always wanted to be somebody, but now I realise I should have been more specific.”

“Never follow anyone else’s path. Unless you’re in the woods and you’re lost and you see a path. Then by all means follow that path.”

“Your most important work is always ahead of you, never behind you.”

Steve Litherland President 2013 - 2024

REGISTERED COMPANY NUMBER: CE016791 (England and Wales) REGISTERED CHARITY NUMBER: 1182423

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9 to 10

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CE016791 (England and Wales)

Registered Charity number

1182423

Registered office

Westcotts Quay St Ives Cornwall TR26 2DY

Trustees

S J Scholes S Litherland Ms J J Axten

Company Secretary

Independent Examiner

Robert Langley ATT CTA Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

Approved by order of the board of trustees on 9 April 2024 and signed on its behalf by:

S Litherland - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

Independent examiner's report to the trustees of The St Ives (Cornwall) Arts Club Society CIO ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2023.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

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

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

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

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

Robert Langley ATT CTA

Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

9 April 2024

Page 2

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023

2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Voluntary income
16,375
Charitable activities
Charitable activities
55,003
Total
71,378
EXPENDITURE ON
Raising funds
-
Charitable activities
General
1,854
Charitable activities
75,964
Total
77,818
NET INCOME/(EXPENDITURE)
(6,440)
RECONCILIATION OF FUNDS
Total funds brought forward
32,368
TOTAL FUNDS CARRIED FORWARD
25,928
2022
Total
funds
£
12,311
25,595
37,906
410
1,174
39,259
40,843
(2,937)
35,305
32,368

The notes form part of these financial statements

Page 3

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

BALANCE SHEET 30 SEPTEMBER 2023

2023
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
26,588
CREDITORS
Amounts falling due within one year
4
(660)
NET CURRENT ASSETS
25,928
TOTAL ASSETS LESS CURRENT
LIABILITIES
25,928
NET ASSETS
25,928
FUNDS
5
Unrestricted funds
25,928
TOTAL FUNDS
25,928
2022
Total
funds
£
37,148
(4,780)
32,368
32,368
32,368
32,368
32,368

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 9 April 2024 and were signed on its behalf by:

S Litherland - Trustee

The notes form part of these financial statements

Page 4

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Income

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

Expenditure

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

Taxation

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

Fund accounting

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

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

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

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022.

Page 5

continued...

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2023

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Voluntary income 12,311
Charitable activities
Charitable activities 25,595
Total 37,906
EXPENDITURE ON
Raising funds 410
Charitable activities
General 1,174
Charitable activities 39,259
Total 40,843
NET INCOME/(EXPENDITURE) (2,937)
RECONCILIATION OF FUNDS
Total funds brought forward 35,305
TOTAL FUNDS CARRIED FORWARD 32,368
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Accruals and deferred income 660 4,780
5. MOVEMENT IN FUNDS
Net
At movement At
1/10/22 in funds 30/9/23
£ £ £
Unrestricted funds
General fund 32,368 (6,440) 25,928
TOTAL FUNDS 32,368 (6,440) 25,928

Page 6

continued...

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 71,378 (77,818) (6,440)
TOTAL FUNDS 71,378 (77,818) (6,440)

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
At
1/10/21
in funds
30/9/22
£
£
£
35,305
(2,937)
32,368
35,305
(2,937)
32,368
Net
At
movement
At
1/10/21
in funds
30/9/22
£
£
£
35,305
(2,937)
32,368
35,305
(2,937)
32,368
32,368

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 37,906 (40,843) (2,937)
TOTAL FUNDS 37,906 (40,843) (2,937)

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

Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
At
1/10/21
in funds
30/9/23
£
£
£
35,305
(9,377)
25,928
35,305
(9,377)
25,928
Net
At
movement
At
1/10/21
in funds
30/9/23
£
£
£
35,305
(9,377)
25,928
35,305
(9,377)
25,928
25,928

continued...

Page 7

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 109,284 (118,661) (9,377)
TOTAL FUNDS 109,284 (118,661) (9,377)

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2023.

Page 8

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR THE YEAR ENDED 30 SEPTEMBER 2023
2023 2022
£ £
INCOME AND ENDOWMENTS
Voluntary income
Theatre room hire and ticket sales 7,532 6,858
Membership fees 6,113 4,441
Exhibition room hire 2,730 1,012
16,375 12,311
Charitable activities
Exhibition room income 46,559 25,095
Grants and donations 4,630 500
Fundraising events 3,814 -
55,003 25,595
Total incoming resources 71,378 37,906
EXPENDITURE
Other trading activities
Fundraising costs - 410
Charitable activities
Rates and water 274 158
Insurance 4,029 3,342
Light and heat 2,268 1,359
Telephone 1,015 551
Sundries 210 5,477
Licences & subscriptions 620 561
Repairs & renewals 24,245 6,741
Cleaning 3,407 1,156
Printing costs 714 256
Theatre production costs 5,977 1,249
Catering and bar 1,238 -
Commission 31,967 18,409
75,964 39,259
Support costs
Management
Accountancy 660 600
Finance
Bank charges 83 90
Refunds 871 484
Valuations 240 -
1,194 574

This page does not form part of the statutory financial statements

Page 9

THE ST IVES (CORNWALL) ARTS CLUB SOCIETY CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023

2023 2022
£ £
Total resources expended 77,818 40,843
Net expenditure (6,440) (2,937)

This page does not form part of the statutory financial statements

Page 10

Presidents Report 2023/24

Dear Member

Introduction

This will be my last annual summary as Club President and I have been looking back at my previous 13 reports. My very first one in 2014 for the previous year included…

Whilst we have Charitable Objectives we must review and adopt robust business practices to ensure that we operate economically and efficiently, whilst ensuring we maximise our income generating opportunities. This is no change to what has always happened but we have given a little more focus to some areas this year.

In regard to income generation then there were some “low hanging fruit” opportunities. Hence the arrival of the Elavon credit card machine, which has been popular with the public and undoubtedly resulted in increased sales activity.

I doubt that our focus will ever change. We continue to forensically examine ways to improve how we operate the Club and I have always been conscious that there needs to be more focus given to the duties and responsibilities that lie with the Trustees.

So I will now have more time to focus on reviewing our Mission Statement , objectives and strategies for achievement plus updating our policies and protocols. We also need to pursue grant opportunities which are laborious and time consuming but so essential for ensuring the building remains in good repair and condition.

I have also agreed to adopt the role of Entertainments Officer which will encompass organising and over-seeing all bookings for the Upstairs premises - both internal and external.

As Trustee I shall also continue to work closely with the Management Committee to deliver a planned and reactive maintenance programme for the building.

So I shall still be around for some time yet but I am delighted to hand over the role of President to Chris O’Reilly who has completely reorganised the back office functions over the past 3 years into a highly efficient system of administration.

Year in Review

In other AGM reports precise data will be included in regard to weekly occupation , revenue etc so suffice to say that we have had our busiest year on record in regard to the Exhibition space and September Festival events.

The Exhibition space closed shortly before Christmas with a month long Festive Exhibition of 22 members work

We also hosted Christmas concerts by Carly and Sven as first time visitors to the club and the traditional Molly Hocking Festive extravaganza.

In this past year we have hosted exhibitions by over 10 new member artists which helped to ensure we had hardly any free weeks over the membership year.

At the August bank holiday Mirva Theatre - based at Falmouth University - put on “A Bone to Pick” which proved very popular with tourists and they will hopefully return next summer with a new offering.

The September Festival was our boldest and busiest program ever - probably too many events! - but was so well supported by visitors and it was pleasing to receive such positive feedback. The Club benefitted from an early and persistent marketing programme devised by our Events Manager - Jo Grant .It was also our most profitable 2 week festival and we are already making plans for next year!

Summary

As ever we could use more member support at committee level to spread the burden and at events both as helpers and paying audience.

We now host number of regular events/groups being :- 3 art groups , a yoga class , ukulele groups , theatre group, writing group , drawing class , monthly Cafe Frug nights , and a members coffee morning.

If more help is not forthcoming we may need to reduce the frequency of some events.

However we are grateful for all those who regularly volunteer their time to help. In particular thanks go - again - to Chris O’Reilly for his

many roles and to Eileen Huggett for publishing the Monthly Newsletter.

So all that remains is for me to say it has been a privilege to act as President of our historic Club for the past 13 years which has been part of the local / national art community for over 134 years. The Club is now well funded , has high and growing levels of membership , is used almost everyday by , mainly , in-house organisations and is continuing to build its brand and reputation in the county.

I’ve learnt so much so much over the years and would leave you with some rules of life that have worked for me…so far!

“Listen, smile, agree, and then do whatever you were gonna do anyway.“

“Criticism is the best sign you’re onto something.”

“I always wanted to be somebody, but now I realise I should have been more specific.”

“Never follow anyone else’s path. Unless you’re in the woods and you’re lost and you see a path. Then by all means follow that path.”

“Your most important work is always ahead of you, never behind you.”

Steve Litherland President 2013 - 2024