Company registration number.. 07840762
Charity registration n￿rn￿r.. 1188670
itru
CITRUS ARTS LIMITED
TRUSTEES, REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NPIO 8FY

Citrus Arts Limited
Contents
Pège
Trustees, Report
Independent Exarniner's Report
statement of Flnancial Actl¥itSes lincludlw Income and Expenditure Account)
Comparatlve Stètement of FIna￿[al Artivlties Ilnduding Intome and Expenditure Accounti
Balance Sheet
io
Notes to the Financial Ststements
11-20

Citrus Arts Limited
Company No. 07840762
Trustees. Report For The Year Ended 31 March 2025
The tru5tÈes present their report and the finanaal statetnenls for the year ended 31 Ma￿h 2025.
Obje¢tives •nd A¢tivities
Alms •nd ObJertive*
The objects for which the Company Is established are-.-
l. The promotion of education and training in the creative artistic application of expressive arts in artistic
perforrnance.
2. The promotion and training in expressive atts and other recreational activities in the interests of social welfare for
the benefits of the public with the object of improving the quality of life.
Cltrus Arts Is a community arts charity bèsed in Pontypridd. The company was founded In 2009 as a Compèny Llmited by
Guarantee and re-constituted as a charitsble company in 2020.
How we achieve these objectives
citrus, vlslon Is of a flourishlng creatlve commun6ty r£￿ted In the collaboratlve ethos of the travelllng clrcus.
We use the travelling clrcus model as a template for the besr kind of creative community life, where hard work and team
endeavours are valued, creativity is part of everyday life, 'ordsnary' people are the artists and lookin9 after each other 15
central.
Cltru5' mls5ion is to reconnect our cornrnvnity. eroded over decade5 by 1055 of industryi uniting us in common 50clal goals
uslng the hands-on, prattical skills and ethos of circus and outdc¥ir arts life. It's to nurture cltizenshlp and kindness in our
neighbourhood by igniting creativity. It's to connect our cornmunity to self, to each other ond to the land through gettlng
everyone outside and hosting 5pectscul6r shared experience5.
We're in the proce55 OF being gifted Hopkinstown Hall- the much under-used and only community gathering space- by the
Rhondda Ward Old Age Weifap Associarion who are ageing out of being able ro care for and make use of the bulldlng. Our
shared mlsslon here Is to re-establish Hopkinstown Hall as our community s hub for creativlty, Cltlzenship and kindness,. the
continued values of RWOAWA supported deeply by Citrus and intertwined with our own.
Who workj wlth us7
The organisation now contrarts the services of two fvll time members of staff.. Executive Oirecror and Creative 01￿crOr, with
one additional part time staff rnember leaving dunng the 24-25 financial year.
citrus also works with and supports a wide and diverse range of freelance Crea￿Ve praCtI￿One￿5 from a huge array of skllls
backgrcunds from pyrotechnics to rope acce55, frorn activtsm to downing.
In addition, the charity nurtures on annual cohort of young traintts. offering 18-30 year old people who are not In
education, empltryment or training from the local arta theopportunity for paid work alongside the Citrus team, learning a
range of transferable skills along the way. Tralnees. known as Artworkers, participate In a full-time tralnlng course and then
access further opportunities with Citrus and beyoThJ for the remainder of the year. In the 24-25 financial year, we
welcomed 24 trainees each eompleting a 3 week course.
Wh•t We Do
The rnain activities of the Company are'.-
Co- creation of a Spectacle for local audien￿5 thot explore5 a key locall globol issue eg Ty Unn05 in 2023 and the
planned Miner's Gala in 2026
Communlty workshops featunng creativlty and cSttzenshlp- usually vla a programme of open activlty at HopkSnstown
Hall or In our outdoor partner venue5. Examples include a 10 week course in outdoor art5 creation culminating In a
cornmunity wassail with live bilingual music, a corntnunity created art trail and a fire drawing. and Crafternoons, free
craft workshops for adults who are not in work.
Circus classes for children 4+ and adults, including a new cla55 specifically for people who a￿ not in the forrnal
education Sy5tern for a vanety of rea50n5. We now have over 100 children on roll.
Rage Rage l Oes Oes
a programme of altemative atts provisK)n for quietly radical people who left school before
1990. The programme Is led by the participants who work alongside the project guide, a local bilingual artist. This
programrne ha5 hosted field trips, gigs, a Slipped Disc-o and a secret event by Bill Drurntnond of the KLF.
Artvéorkers- the paid trainin9 for marginalised I(￿1 young people that fomis the backbone and feeds into all our
other work.
A progratnme OF cotnmunity ￿pons1Ve performance and xreenings at Hopkinstown Hall offered at low c05t,
including NT ￿Ve screenings and live theètre under the Arts Council of Wales. Night out scheme.
Pdge I

Citrus Arts Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
Slgnlfltant Actlvltles
The ¢h•rlty'S key tsbJe¢Uv*s for 2024-25 were to'.-
Progre55 the pr{￿eSS of transfer of ownership to Citrus of our cornpany base al Hopkin5tOV4n Hall frorn RWOAWA
(Rhondda Ward Old Age Welfare Association) who a￿ gifting us the hall to use for continued community benefit las
at 3110312025 this process was almost completel.
Secure additional core funding to tnatch our ACW 3 year fvnding itb order to support tore artivities.
Further develop the Artworkers scheme for 18-30 year old NEEfs and run it as a full-time longer course.
Embed and grow our new regular programme of classes for people 4+ {Pipsl.
Establish a pattern of workin9 to an annual therne v4ith all activity falling under this thÈrne, dÈvÈloped in
collaboratlon ¥Ylth our community. (this alm Is carried over from 20234 due to an Interruptlon in fundlng for
perforrnancel live workl
The rn05t significant event of the 2024-5 financial year w85 the corntnencetnent of our regular fundin9 frotn Arts Council
Wales. Thls has given us the security needed so we could start to eml)ed and expand our work ènd has posltively impacted
upon professienalism and quolity of work.
In Decernber 2024 we also discovered that we hove Secured 3 years CO￿ fijnding frorn P4ul Homlyn Foundation valued at
£66,000 per annum whlch will commence on 0110412025.
2024-5 wo5 Citru5, first Y¢•r of the Worker
The focal polnt or the year was preparing for our next annual spectac￿. Thanks to an Arts Councll of Wales project grant we
were able to Invest in a large goal post truss for laryer scale outdoor events and bring Essex's acclaimed Kinetika to work
with our local cornmuriity rnembers, to moke 20 silk pennafit flags on the thetne of good v40rk'.
Artworker•
2024's Artworkers returned to ereate and install 36 snowfiake lanterns in central Cardiff, as part of the Cotnmerclal
Chrlstmas event, Lights In Bute Path (From the F￿ds). 3 further Artworkers were seletted to ng the opening ceremony of
Bradford Fiise 25, IBradford City of Culture) alongside Citrus, Creative Director James Doyle-Roberts. This enabled the
Artworker5 to gairi unique experierice of large-5cale outdix)r events as v4ell a5 SUPW>rting a disabled aerial artlst In her
work. This experience will enhants their Cvs. their confidence and future prospects.
In Sprlng 2025, Cltrus ran 2 x 3 week full time pa￿ Artworker training courses for 2 new cohorts each of 12 young people
from across RCT. The training was Funded by sho￿ Prosperity (UK Governrnent via RCTCBCI and Welsh Governrnent
Event$ sector. The 24 young people- many of whom faced personal and sttietal barriers to attendin9 the course- worked
alongside some of the UK'S most inspiring creative professionals such as Imogen Michel (Greenpeace UK- rigglng and rope
acce5sI, Zoe Munn (Green Man and Eisteddfod- outdoor arts production) and Steffan Hintsches loutdoor power and
electrics). A film 5urnmarising the course can be found he￿ httPS.'l/vimeo.coml1079727123?share-copy
One 2025 p•rtl¢lp•nt Mld "it was unexpected that i felt more able to tslk about besng Aut15tic. I can be myself here. I
didn't feel I had to hide my autism as it was welcomed and accepied."
Another young woman who has lust moved to the locèl a￿a arK1 is stnjggliw tts find work as she Is non-verbal sald the
course"Nade me want to share my work having seen other people sharing their creatlvity".
Rag• Rag• l Oes Oe•
This was our new project funded in the first instance by Shared Prosperity. seeking to reimagine the ways In which older
local people could get Involved with creativity and community. The project was inspired by a conversation with an older
person who exclaimed-I don't wanna do that Ilisten to Vera Lynnel- I used to be a punk!"
We're also inspired as a
company by the work Duckle has been doing on The Posh Club- providlng safe spaces for older people to be thelr twe
selve5 and fflaintain oll aspect5 of their ￿lentities.
Rage Rage Oe$ Is for quietly rebellious older people who left school befo￿ 1990. In the spirit ln interyeneratlonal
collaboration we don't check anyone's ID so older pEople can bring their younger rnates to events like gigs, talk5, local
cultural ¥Yalks and happenings such as Bill Drummond Ifomier KLF member) coming and doin9 a talk and screening to a
select cohort of just 17 Ragers. At the end of March there were over 70 in the Membership.
'We really don't have anything sin)ilar to Rage Rage In the area. We need the project to be permanent and to grow. One of
the feètures I think 15 Particularly valuable is the way that we are listened to ènd our idea5 taken on board,
they are very democratlc. It is Èrnw>wering to feel that we matter. To be honest R2ge PAge feels like green shoots In
blt of a bare landscape.-
.CONTINUED
Pdge 2

Citrus Arts Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
Slgnlfltant Actlvltle$- contlnued
Community Djys
We hosted regular cotnrtiunity day5 includitig a iotntnunity wa55ail at the di5U5ed tnine we work c105ely with involving
bilingual live music, an outdoor art trail made by some of our local community membets. a fire drawing ènd traditional
wassailing craftsl We also hosted a Father's Day event with nature drawingi a bug hunt, orcus play and song writing
workshops. Each event saw over 60 attendees.
Plps
We contlnued to grow our programme for chSldren, young people and adults. Reglsttation stood at almost 100 by the ned
of the year lup from 47 the previous yearl and we added a fortnightly dass for young people who a￿ not In education for
variety of reasons Imainly due to anxiety and/ or neurodiver9encel. Th15 class has proven to be extrernely popular and
we're exploring making it weekly from September 2025.
Hostln9 and artlst development
As well as our own activity, we also hosted a rawe of compaThies and Indlviduals at Hopkinstown Hall to develop thelr own
work. In addition to providing rehearsall prnctice space, we also offe￿d use of cur workshop* Meeting room, re50urce5 and
equipment and mentoring eg In artistic development fundraising. This a5pert of our work included h05ting
Ramshackalicious rehearsing their inclusiye coproduction. Truthl with Hijinx Theatre and supportlng Wales based artlsts
Jools Young and Freya Sofia In the eady stsges of developing new outdoor works.
Publlc Benefit
Slgnlflcant activitles that we untlertook dvrlng the year that demonstrate wblic benefit art set out here.'-
Paid 24 young people not In education, employment or training to trnin In outdoor arts technical skills. Many
parti¢lpants in this programme are facing multiple barriers such as caring reswsnsibilities, anxiety. rural livlng or
neurodivergence.
Provided subsid15ed cultural activ1t￿S for ￿Ople Ilving in a communty 1501ated from provlsion- eg Nlght Out Ilve
performances and NT Live screenings.
Welcomed 74 Individuals over the age of SS to a pYc*Jramme of free. quletly radical cwtlve events such as walks
with artists, live rnusic and field tnps.
Continued the proce55 (supported pro bo￿ by Evershedsl or transferrlng the ownership of Hopklnstown Hall from
RWOAWA to Citrus, for continued public benefit.
Provided education & outreach projetts supported by a range of organisations and cornrnunlty settlngs acros5 South
Wale5, Involving free. fun sessions for families and young people to tske part in creative activitie5 such a5 circu5
skills and 'make and tske,.
Provlded free regular communlty day activities at Hopkinstown Hall and in partner outdoor venues for all ages to
enjoy.
Run subsidised weekly circus classes for children aged 4+ with over 100 chIld￿n wularfy attendln9 by the end of
the financlal year.
Launched a new fortnightly cla55 for chiklren who are rbot in forrnal education for a variety of rea50n5.
Provided a free, warm wace for families in the community w acces$ w(*k spa￿. ¢onnettion with others and free
drlnks and snacks.
The trustees conflrm that they have cornplied with the ￿UireMents of Sectlon 17 of the CTharfties Act 2011 to have due
regard to the Charity Cofflmis5ion's guidance on public benefit.
CharIta￿e acuvltles
Slnce 2019 Citrus have been Snvolved In a partnershlp to make Hopkinstown Hall thelr base of operatlons and re-invlgorate
this space as a cornmunity asset and venue. After the repair work5 we cornpleted in 2021-2022 Citru5 Art5 were very
fortunate to be able to secure grant support from a number of sources that support all the different strands of our work.
This provided a range of opportunitSes for our youth and freelance team and enabled the organisatlon to contlnue to ernploy
its smill core tearn of freelan￿r5.
During th15 tyrne, ¥ve ¥vere able to continue to Secure our base of operotiOn5, Hopkinstown Hall, the proce55 of transfer for
which w45 almost 6t a c105e at the end of Ma￿h 2021. thanks to Pro Bono support from Ever5hed5 Cardiff for Citrus Arts
and from Dolmans for RWOAWA.
Golng into 2025-6 Cltrus Arts plan to secure ownership of the hall and 9IDVI the programme of work for the communlty.
This will include a plan for building works on the hall to improve accessibility for disabled patrons and familie5, and to
improve environmental su5tainability- This plan will likety include substantial capital grant applications.
.CONTINUED
Page 3

Citrus Arts Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
Charitable acllvltles- corttlnued
Flnanclal RevSew
Flnanclal Posltlon
The financi41 result5 for the year ended 31 Marth 2025 are in the aitached financial statements.
Totol income for the year wa5 £429.014. Of this. É184.467 related to re5triLted income and £244.547 was unrestricted
Income.
Total expenditure for the year was £301.869.
The results report net intome on restricted funds befort tyansfers of E45.831 and net income on Un￿trItte￿ fvnds of
£81,314.
Total funds at 31 March 2025 were £145.745, of which E47.233 was restricted funds and E98.512 unrestricted funds.
R•ser¥es Pollcv
At 31 march 2025 the charlty held free reserves ol £88.736 IbelThJ unrestricted fvThJs 01 £98.512 less those funds tled up In
fixed assets of £9.7761.
As a prevlously non- core funded organisation. Yunning almost entiiely on restricted attivlty grants from a varlety of trusts
and foundatlons, bullding reserves has been acutely challenging. The board of trustees airn to build the charity's reserwes to
Intlude a minimum of É30,000 f￿e reserves l¥Yhith represents 3 months of fixed runnin9 Costs plus èdditional wlndlng
down costs) and Ideally a sum which would include other Potenr￿ costs such as building repairs and unforeseen equlpment
needs.
The trustees JUStIfy holding reserves that would be required for the sofe and ethical functioning of the charity and simllarly
an ethical wlndlng down should unforeseen circumstonce5 trigger such an eventuality. The trustee5 do not 5UPPOrt the
unnecessary holding of undesignated ￿erVeS as they understand that monles recelved should be used for the actlvity of
the charity and for the benefit of Citrus. beneficiaries.
The board aims to bulld such re5etves thmugh a hjll assessment in 2025-26 of Citrus, FCR operations. They also plan to
explore and develop previously uriexploited potential in individual givin9 (including digital fundraislng) and increase earned
Income via increased paid activity, hires and classes at Hopkinstown Hall.
stru¢tur¢, Go¥¢rn•n¢e •nd M•n•gement
Governln# Do¢um¢nt
citrus Arts Is a chantable company Iimlted by guarantee, incorpornted on 9 November 2011 and reg15tered as a charity on
20 March 2020. Its governing documents are its Memorandum and Articles of Asxtiation. adopted on inCor￿￿tIon In 2011
and amended by special resolution in August 2016 and again in December 2019.
DU￿n9 2024-25 two Trustees ￿Signed.. Bridle twk•Roberts on 3 De￿mber 2024 and Oavid 8axter on 12 November 2024.
Trustee Selection Method5
RecruStment and appolntment of new trustees
Trustees are appointed, rernoved or retire by resolution of the trustees at PA)ard meetings or Annual Generdl Meeting.
Org•nisation•l stryrture
Citrus has a Boèrd of Trustees who are also the Boavd of Diwectors viith a Chair and Vice Chair. The￿ is I full time and two
Part-tlme Senior Management one of whKh acts as Company Secretary. Ciinjs has 2 part-time office staff and engage
f￿e1a￿ttrs for all other empk)yment role5.
Indurtion ond troining of new trustees
New board members benefit from an inductron prior to their first board meeting ènd are marje aware of their
responsibilities, In accordance with The Charity Cornmission for England and Wales Guidantt The essential trustee.. what
vou need to know, what you need to do,.
The trustees in the forrn of the Board of Management a￿ reSp￿￿Ible for the overall strategic development and control of
the charity's activitie5. Sub-corntnittee5 may also exist to deal with various issues. Day to day operational managetnent of
the charity is dele9ated by the trustees to their Senior Management team. James Ooyle- Roberts. Beth House and Bridle
Doyle-Roberts. The trustee5 have condurted a review of the Major risks to which the tharity is exposed and systerns have
been ￿tablIshed to rninirnise those ri5k5.
Page 4

Citrus Arts Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
Reference and Admlnlstratl¥e Detalls
Trustees
Mr N Young
Ms J Mccallion
Mr N Pugh
Ms J Purnell
Mr D R Baxter (resigned 1211112024)
Company Secretaries
Miss 8 House (appointed 03112120241
Mr5 B J Doyle-Roberts (resigned 03112120241
Charlty Nurnber
1188670
Company Number
07840762
Independent Examlner
Mr Andrew Hlll FCCA ACA DChA 8FP
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NPIO 8FY
Pdge 5

Citrus Arts Limited
Trustees. Report (continued)
For The Year Ended 31 March 2025
statement of Trustees. Responslbllltles
The trustees (who are 6150 the direttor5 of Crtru5 Art5 ￿mited for the purtK>5e5 of cotnpany 16wl 4re responsible for preparing
the Trustees. Report and the financial statements In accordan￿ with applicable Lavi and United Kingdom ACCoun￿n9
Standards (United Kingdom Generally Accepted Accounting Practitr).
Company law requir￿ the trustees to prepare financial ststements for each financial year. Under cornpany law the trustees
must not approve the financial statement unle5S they are satisfied that they give a true and fair viev4 of the state of affairs of
the charltable company and of the incomiNJ resources and application of resources. including the income and expendlture, of
the charitable company for that period. In prepanng the financial ststements the trustee5 are required to..
• select suitable accounting policies and then apply them consistentlyi
observe the rnethods and priTrciple5 in the Charity SORP-
make judgments and attounting Èstimates that a￿ reasonable and p￿dent.. an(J
prepare the financial statements on the going concern basis unless it is inappropnate to presume that the company
will continue in busines5.
The trustees are responsible for keeping adequate accounting records which dixlose with reasonable accuracy at anytime the
financial position of the ch4ritable cornpany and to enable thetn to ensure that the accounts cofflply with the Cornpanies Act
2006. They are also responsible for safeguarding the assets ol the company aNJ hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the rnaintenance and Integrity of the corpornte and financial Information Included on the
charitable Company's website. Legiststion in the United Kingdtsm goveming tl* preparation and dissemination of financlal
statements may dlffer from leglslatlon other Juiisdktions.
Small Company Rul••
Thls ￿port has been prepa￿ in accordance with the special provislorts rtlatyng to com￿nIeS subject to the small companies
regime withln Part 15 of the Companies Act 2006.
The rrusrees, report was approved by rhe board of trustees and $lgned on Its behalf ty-.
Mr N Ycung
Trustee
9 December 2025
Pdge 6

Citrus Arts Limited
Independent Examiner's Report to the Trustees of Citrus Arts Limited
For The Year Ended 31 March 2025
I report to the charity trustees on my examinabon of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Ba515 of Report
As the charity trustees of the Company land also its directors for the purposes of company lawl, you are responsible for the
preparntion of the accounts in 4ccordance with the requirernents of the Cornp6nies Act 20061.the 2006 Art").
Having satisfied rnyself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and
re Èligible for independent Èxaminètion. I rerK)rt in respect of my examination OF your tharity's attounts as tarried out under
section 145 of the Chamties Act 2011 I'the 2011 Act'l. In canying out my examination I have followed the Directions given by
the Charity Cornm15sion under seLtion 14515) Ibl of the 2011 ALt.
Independent Exominer's Statement
Slnce the Company's gross income exceeded £250.000 your examlTrer must be a member of a body listed In sectlon 145 of
the 2011 Act. I confirrn that l arn qualified to undertake the exarninabon because l am a member of The As50Clation of
Chartered Certified Accountants. which is one of the listed bodies.
I have completed my examlnatlon. I confirn) that no matters have come to my attentyon In connectlon wlth the examlnatlon
glving me cause to belSeve'.
l. accounting records were not kept in respect of the Company as required by setbtsh 386 of the 2006 Art. or
2. the accounts do not accord with those records.. or
3. 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 ts not a matter considered as part of an independent
examlnarion., or
4. the accounts have not been prepared in aCCordar￿e with the methods and principles of the Statement of
Recomrnended Practice for accounting and reporting by charibe5 applicable to chorities preparing their accounts in
accordance with the Financial Reporting srandard applicable in the UK and Republic of Irelan(J IFRS 1021.
I have nc concems ond hove come across no other mattU5 In cOnr￿Ction with the examination to which atten￿On should be
drawn In this report In order to enable a proper uN1erstanding of the accounts to be reached.
Mr And￿W Hill FCCA ACA DChA 8FP
g December 2025
Severn House
Hazell Drive
Newport
NPIO 8FY
Pdge 7

Citrus Arts Limited
Statement of Financial Artivities {including Income and Expenditure Account)
For The Year Ended 31 March 2025
2025
2024
Unrestricted Restricted
funds
funds
Total
fvnds
Total
funds
INCOME AND ENDOWMENTS FROPI:
Donations and legacies
Ch6rit4ble 6ctivitie5'.
Collaboration Income
37
37
129
250
250
963
Classes income
Events income
Grants
Other intome
Other tradlng activities
4.605
52,822
179,100
5.960
1.773
4,605
600
53,422
183,867 362,967
5,960
1,773
11,928
38,090
109,569
4,180
2.578
244.547
184.467
429,014
167,437
EXPENDITURE ON:
Charitable activities..
The promotlon of education and tralnlng In artSst
perforrnance
{163,2331 1138,6351 {301,8681 1228,7711
NET INCOMEI(EXPENDITURE)
81,315
45,831
127,146
161,3341
Transfers bet¥Yeen funds
17
12411
241
NET MOVEMENT IN FUNDS
81,074
46.072
127,146
161,3341
RECONCILIATION OF FUNDS:
Total funds brought forward
17.439
1.161
18,600
79,934
TOTAL FUNDS CARRIED FORWARD
17
98.513
47,233
145,746
18,6DO
The notes on pages 11 to 20 form part of these financlal statemerts.
Pdge 8

Citrus Arts Limited
Comparative Statement of Financial Artivities (including Income and Expenditure
Account)
For The Year Ended 31 March 2025
2024
Unrestrlcted Restrlcted
funds
fund5
Total
funds
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities..
Collaborotion income
Classes intome
Events income
Grants
129
129
963
11.928
38.090
963
11.928
38.090
109.569
4,180
2,578
109,569
Other Income
Other trading activitie5
4,180
2.578
57,868
109,569
167,437
EXPENDITURE 014:
Charitable activities..
The promotlon of educatlon and tralnlng artlstk perfomiafi
146.2011 1182,5701 1228.7711
NET EXPENDITURe
11.667
173,0011 161,3341
NET MOVeMENT IN FUNDS
11.667
173,0011 161.3341
RECONCILIATION OF FUNDS:
Total funds brought forward
5,772
74,162
79,934
TOTAL FUNDS CARRIED FORWARD
17
17.439
1,161
18.600
The notes cn pages 11 to 20 form part of these financial statements.
Pdge 9

Citrus Arts Limited
Balance Sheet
As At 31 March 2025
2025
2024
Unrestricted Restricted
funds
fund5
Total
fvnds
Total
funds
FIXED ASSETS
Tangible Assets
13
9,776
9,776
7,515
9,776
9,776
7,515
CURRENT ASSETS
Debtors
14
30.068
67.246
13.457
47.233
43,525
114,479
21,211
6.841
Cash at bank and in hand
97.314
60.690
158,004
28,052
Credltors: Amounts F•lllng Due Wbthln Orte Ye•r
15
18,5771 113,457) 122,0341 116,9671
NET CURRENT ASSETS (LIABILrriES)
88,737
47.233
135,970
11,085
TOTAL AsseTS LESS CURReNT UA8IUTIES
98,513
47,233
145,746
18,600
NET ASSETS
98,513
47,233
145,746
18,600
FUNDS OF THE CHARITY
Restricted Funtls
Unrestrirted Funds
47,233
98,513
1,161
17.439
TOTAL FUNDS
17
145,746
18,600
For the year ending 31 March 2025 the charitable company was entitled to exemption frt)m audif under section 477 of the
Companles Act 2006 relating to small companies.
The rnembers have not requlred the charttable company to obtain an audlt In accordarKe with section 476 of the Companles
Act 2006.
The trustees acknowledge their responsibilities for complying wrth the requlrements of the Act wlth respect to accountlng
records and the preparation of accounts.
These accounts have been prepared ID actordanee with the provisions applica￿e tts companies subleLt to the small companles
regime.
On behaw of the board
Mr N Young
Trustee
9 December 2025
The notes on pages 11 to 20 form pèrt of these financial statements.
Page 10

Citrus Arts Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
l. General Information
Citrus Arts Limited Is a company limited by guarantee. incOr￿rated in Englond & Wales, registered nurnber 07840762 and
registered charity nufflber 1188670. The registered office 15 .
2. A¢¢ountlng Poll¢l*s
2.1. Bo515 of Preparotion of Finonciol Statements
The financial statements have been prepared in accordance wth the Charibes SORP IFRS 1021 "Accounbng and
Reporting by Chèrities.. Statement of Recommended Prartice applicable to thèrities preparin9 their accounts In
accordance with the Financial Reporting Standard applicable in the UK and Republic of Jreland IFRS 1021 (effective I
January 20191. Financial Reporting Stsndard 102 Financiol Reporbng Stsndard applicable in the UK and Republic
of IrÈland" and the Companies Art 2006.
The charitsble Company is a Fxjbllc Benefit Entyty as lefined by FRS 102.
The financlal statements are presented in Sterfing 1£). the tompany's funcbonol tUr￿nty1 and rounded to the nearest
pound.
The slgnificant accountlng pollcles applled In the p￿paratIon gf these finandal ststements are set out below. These
policies have been consistently applied to all years presented unless otherwise stated.
There have been no material departures from Financial Reporting Stsndard 102.
2.2. Goln9 Concern Dlsclosure
No material uncertainties related to events or conditions extst that may cash slgnlficaTht doubt upon the charity's ablllty
tc continue as a going concern. The trustee5 are satisfied that based upon financial pro)ections and cashflow
management, It is appropria* ror the charity s financial statements to be prepared on a going concern basis and have
concluded that no adjustments or addltlonal disclosu￿ are to the financlal statements at thls tlme.
2.3. Fund Accountlng
Unrestricted funds can be used In attordance wllh the charttable oblertlves at the dlscretion of the trustees.
Deslgnated funds comprlse un￿tri￿e￿ funds that have been set aside by the trustees for a speclflc purpose.
Restrlcted funds are to be useo for specific purposes Js laid Oown by the donor.
Further explanatlon of the nature and purpose of each fijnd ts I￿luded In the Tr)te5 to the financlal staternents.
2.4. In¢omlng R*wur¢*s
All Incorne is recogn15ed In the Staternent of Financial Activit￿ once the charity has entitlement to the funds, It is
probable rhat the income will be ￿ceiVed a￿1 the amwnt can be measured ￿lIablY.
This includes capltal grants.
Donations and legacies income includes donations, gifts and grants that provide core funding or a￿ of a general
nature are recogn15ed where there is entitlernent. probability of ￿elpt and the amount can be Measu￿￿ with
sufficient relièbility. Such income is onty deferred when the donor SP￿lfieS it must be used in future attounting
Pe￿edS or the donor has Imposed conditions which must be met before the chadty has uncondltlonal entitlement.
Income from charitable attivities includes income received under contratt or where entitlement to grant funding is
sublect to specific perfomiance conditions. This income is recognised where the￿ is entitlernent, when the recelpt is
probable, and the amount can be measure(I reliably. Incorne is deferred when the arTK)vnts r￿1Ved are in advance of
the performance of the service or event to which they relate.
Other trading attivities is rÈ¢ognised as the related sÈrvites a￿ provided and the￿ is entitlÈmÈnt. probability of
recelpt and the amount can be measured with suffioent reliabil￿. Income ts deferred when the amounts received are
in advance of the delivery of the service or event to which it relates.
Investment income is recognised on a receivable bosi5.
Page 11

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. Resources Expended
Liability￿ are recognised as expenditure a5 as there is o legal or construLtive obligation committing the charity to
that expenditure, it 15 probable that a trnn5fer OF econornic bet￿lts will be required in seitletnent and the amount of
the obligation can be measured reliably. Expenditure is accounted for on an ￿Cru01$ basis and has been classified
under headings that aggregate all cost ￿lated to the category. whe￿ costs cannot be direcdy attributed to particular
headings, they have been allocated to acbvibes on a basis consistent with the use of resources.
Expenditure on charitable artivities cornpri5es those costs incurred by the charity in the delivery of its 4Ctivities and
servlces for Its beneficiades. It Includes both costs that can be allocated direcdy to such actlvltles ènd those costs of
an Indirect nature to support them.
Support costs are those costs that. whilst necessary to deliver an activity. do not themsdves produce of constitute the
output of the chantable activity. This includes governarKe costs which a￿ those costs associated with meetsng the
constitutional and statutory requirernents of the charity and include the account6ncy fees and costs linked to the
strategic management of the charity as well as a proportion of salaries based on an approximatlon of time spent In this
area.
2.6. Tonglble flxed Assets and Depreclation
Tangible fixed a￿et5 are measured at cost less accumulated deprecwtion and ony accurnulated impairment losse5.
Depreciatiori is provided at rates colcul6ted to wnte off the cost of the fixed o55ets, le55 their estimated residual value,
over their expected useful lives on the following bases..
Plant & Machinery
20% on c05t
2.7. Cash and Cash Equlvalents
Cash and cash equlvalents are basic flnancial assets aryl inclvtle cash in hand and deposits held at call svith banks,
other short-term highly liquid investments that mature in no more than three months from the date of acqulsitlon and
are readily convertible to a known arnount of cash with Insignificant risk of charye In value. and bank overdrafts.
2.8. FlnancS•l Instruments
The charity only ha5 financial assets and financial liabilities of a kind that qualify as basic financiol Instruments. Baslc
flnancial Instruments are initially reeoynised at transaction Val￿ and subseouently meaSU￿d at thelr settlement value.
Debtors
Debtors wlth no stated inte￿1 rate and receivable within one year a￿ recorded at transaction price. Any losses
arislng frorn Impairment are recognised in expenditu￿. Prepayments are valued at the amount prepaid net of any
trade discounts due.
Credltorl
Creditors are recognised ¥Yhere the charity has a p￿sent tsblig)tion resulting From a past event that will probablv
result In the transfer of funds to a thlrd party and the amount due to setde the obllgation can be measured or
estlrnated reliably. Credltors ore normally recctyjnlsed at thelr settlement amount after allowing for any trade d15count5
due.
2.9. Taxatlon
The charity is exempt from tax as all its income Is charitable and applied for chadtable purposes.
3. Income from Donatlons and Le9ades
2025
1024
Unrestrlrted Unrestrlcted
fuvbds
funds
Donations ènd gifts
37
129
4. Income from Charltable Acllvltbe5
2025
Unrestrlrted Restrlcted
funds
funds
Total
funds
CollabDration intotne=
Collaboration income
cla￿eS income..
250
250
.CONTfNUED
Page 12

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
Cla55es incotne
Events income..
4.605
4.605
Events
52.822
600
53.422
Grants..
Grants
Other inwme..
Other income
179.100
183,867
362,967
5.960
5.960
242.737
184,467
427,204
2024
Unrestrlrted Restrlrted
funds
funds
Ttst•l
funds
Collaboration income..
Collaboration incorne
Cla55es income..
Classes income
Events income..
%3
963
11.928
11.928
Events
Grants..
Grants
orher Income..
other Income
38.090
38,090
109,569
109,569
4.180
4,180
55.161
109.569
164.730
Grants. Included above, are as follow$'.
2025
Unrestrlrt*d Re5trlrted
fund•
Total
fund•
Interllnk Rcr
UK Governrnent Shared Prosperlty Fund CommunSty Grnnl
Arts Ccuncil of Wales - Artworkers
Arts Council of Wales - Artworkers cost ol living uplift
Tesco Community Grants - Artworkers
The National Lottery Communlty Fund - People and Places 3
cr Comrnunlty FacS1itles Grant
Co-op - Hall activity
Art5 Council of W41es - Portfolio Grant
Arts Council of Wales - Projett Grant
Arts Council of Wales Ty Unnos
Welsh Government- Events Sector
P05tcode Lottery
WWF
61,763
12,4001
61,763
12,4001
14.100
14,100
97.500
97.500
44.080
6,000
28,670
15,000
797
3.000
66,000
Is,000
44,080
6,000
28,670
15,000
797
Hedley Foundation
Paul Hamlyn FoundatSon
The Foyle Foundation
3.000
66,000
15,000
181,500
168,010
349,510
Page 13

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2024
Unrestrirted Restrirted
fvnds
funds
Total
funds
Interlink RCT
UK Government Shared Prosperlty FuThJ Communlty Grant
Arts Council of Wales - Artworkers
Arts Council of Wales - Artworkers c05t of living uplift
Te5co Cornmunity Grants - Artworker5
The National Lottery Community FU￿1- People and Places 3
Rcf Community Facilities Grant
Co-op - Hall activity
Arts Council of Wales - Portfolio Grant
Art5 Council of W41e5 - Projert Grant
Arts Councll of Wales - Tr Unnos
Welsh Government- Events Sector
Postcode Lottery
WWF
Hedley Foundatlon
Pèul Hèmlyn Foundatlon
The Foyle Foundatlon
720
720
34,050
41,220
5,479
500
25,940
$40
1,120
34.050
41,220
5,479
500
25.940
540
1,120
109,569
109.569
5. Income from Other Tradlng Actlvltles
2025
2024
Unrestrlrted Unrestrlcted
funds
funds
Hall hlres
1,773
2,578
6. N•t Incom•llExpendltur•l
The net incomellexpendlturel Is stated after charylngllcredltlngl:
2025
2024
Bad debts
Depreclatlon of tsngible fixed assets- owned
Galn/Loss On dlsp05al of tangible fixed assets
4.389
3,711
44
4.389
2,801
Page 14

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Analysis of Expenditure
2025
Artivities
undertaken
tllrectlv
(see note 81 Isee note 91
Support
Total
The promotion of education and training in artisb¢ perfomiance
289.966
11,902
301,868
2024
Activitie5
ndÈrtaken
Support
dlrectly
costs
Isee note 81 Isee note 91
The promotlon of education and training In artistic perfornian
216.698
12.073
228,771
8. Dlr*ct Costs
2025
The
promotlon of
educatlon
and tralnlng
In •rt1stlc
pertormanc•
Fundraising activities..
Advertising, marketirvJ, dlrtct mail and publicity
Employee costs..
Wages and Sala￿e$
Employers NI
Employer5 pensions- éeff ned corntribution sthemes
Travel and subsistence expenses
5ubcontratt costs
General admlnlstration..
Hlre and leasing of plant, equlpment and vehlde5
Hlre and leasing of other assets
Trainin9 delivered
Costumes/propslset costs
other production costs
Roorn storage and equipment
Cornputer 50ftware, tT consumables ar￿ maintenance
Lnsurante
4,205
72,131
1,982
1,767
19,989
104.020
1,166
3,600
40,132
14,811
9,419
2,880
502
3.083
967
Data and telecommunicètions costs
Printing, postage and stationery
Bad debts written off
Depreciation..
Depreciation of plènt and machinery
866
4,389
3.711
.CONTLNUED
Page IS

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
Los5 on disp0541 of tangible fixed a55ets
Interest payable..
Bank charges
302
289.966
2024
The
promoiion of
education
and training
In artlstlc
pertormanc•
Fundraising artivities..
Advertlslng, marketlng. dlrert mall and publlclty
Employee costs.,
Wages and salanes
Employer5 NI
Employers penslons- Oefinetl contrlbutlon schemes
Travel and subsisrence expenses
Subcontract costs
General administratien..
Hlre and lea51ng of other assets
Tralnlng delivered
Costumeslpropslset costs
other produttion costs
Roorn storage and equipment
Computer software, IT consumables and maintenance
Insuranee
Dats and telecommunicatio￿ costs
Printing. postage and statior*&ry
Bad debts written off
Depreclation..
Depreciation of plant and machlnery
4.314
64,664
1,598
978
7.642
95,526
3,800
1,315
9.481
9.469
6,994
1,079
1,951
503
174
4,389
2,801
216,698
9. Support Co•ts
2025
The
promotlon of
education
and tralnlng
In artistic
perforrnènce
General admlnistration
Governan￿ costs
5,885
6,017
11,902
Page 16

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2024
The
promotion of
education
and tralnlng
In artlstlc
performance
General administration
Governantt costs
7,255
4,818
12,073
10. Independent Examlner's Remuneratlon
2025
2024
Independent examination of the finanool 5totements
2,700
2,985
IL. Staff Co*ts
Staff Costs bvere as follows..
2025
2024
Wages and 5alanes
Social security costs
orher pension costs
72,131
1,982
1.767
64,684
1,598
978
75,880
67,260
No employe* received employee benefits lextludinj efftp￿yer pensitin costs} for the reportirv4 period of more than £60,000.
12. Average Nurnber ol Employees
Average number of efflployees during the year was.. 4 12024: 41
13. Tangltsle As8•ts
Plant &
N•¢hinery
Cost
As at l April 2024
Additions
Disposals
19,983
6.016
14.9361
As at 31 Marth 2025
21.063
Depreclatlon
As at l April 2024
Provided during the period
Di5P05a15
12,468
3,711
14.8921
As at 31 March 2025
11,287
Net Book Value
As at 31 March 2025
9,776
As at l April 2024
7,515
Page 17

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
14. Debtors
2025
2024
Due wlthin one year
Trade debtors
Other debtors
29,246
14,279
3,969
17,242
43,525
21,211
IS. Credltors: Amounts F•lllng Due Wlthln One Ye*r
2025
2024
Trade creditors
Other creditors
T4Xation and social security
Accruals and deferred Income
11.071
6,491
1.772
2.700
12,551
883
548
2.985
22,034
16,967
16. Penslon Commltments
The charitable company operote5 o defined contribution ￿¢￿40n scheme. The ossets of the scherne are held separately frorn
those or rhe charitable company In an independently administe￿ fund.
Durlng rhe year the charge to the Statement of ilnanclal attivlties In rEspect of tlefinel cOnt￿butIOn schemes was £1,767
12024.. É9781.
At the balance sheet date contrfbutlO￿ of ÉNIL were due to the fund and are Induded In credltors.
17. Movement In Fund•
A• at l Aprll
2024
Asat31
March 2025
Income
ExPendI￿re
Transfers
Unrestrlcted tunds
General..
General unrestricted fund
Restrlrted funds
Ty Unnos Project
Shared Prosperity Fund
Narional Lottery Community fund
ACW Project
Welsh Government- Events Sector
P05tcode Lottery
17,439
244,547
1163,2321
12411
98,513
6.CKIO
76.017
14,100
44,680
28.670
15.000
16751
176.2581
115.2611
117,7721
128.6701
5,325
241
1.161
26,908
15,000
Total restrleted funds
1.161
184.467
1138.6361
241
47.233
Total funds
18.600
429.014
1301,8681
145,746
Page 18

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
As at l Aprll
2023
Asat31
Expenditure March 2024
Income
Unrestrlcted funds
General..
General unrestricted fund
Restrlcted funds
5,772
57,868
{46,2011
17,439
The Foyle Foundatlon
Comlc Rellef Communlty FUTh1 Sn Wales
Artworkers
Ty Cerdd Lottery Grant.. Create
Ashley Farnily Foundation
Citrus Plps
Tr Unnos Project
Shared Prospenty Fund
Lnterlink
RCT Community Facilities Grant
Hall Attivity
Natlonal Lottery Community fund
9.630
12.493
7,047
1.800
6.055
3.608
33.529
19.6301
112.4931
154,2461
11,8001
16,0551
13,6081
133.5291
(34,0501
17201
15401
11,1201
124.7791
47,199
34,050
720
540
1.120
25,940
1,161
Totsl re•trlrted fund•
74.162
109.569
1182,5701
1,161
Totsl fund•
79.934
167.437
1228.7711
18,600
The Foyle Foundatlon
A grant of E15,000 was received in the prior year as &ltlitional support against speofied budgeted costs,
Com1¢ Rellef Communlty Fund In W•les
Administered by Wales Council for Voluntary Action IWCVA}. as part of Third Se¢tc*r Support Wales {TSSWI. on behalf gf
Comlc Relief. Grant funding ef £30,562 was re￿ived in the prior year.
Artworker•
Funding was recelved durlng the prtor year from the Prirtipality funt1 E4.800 and the National Lottery Awards For All Wales
fund £9,980. Of this. an amount of £7,047 was bmught forward to this year. New Artworkers funding of
£47,199 was received In this year frorn..
Arts Council of Wales- Artworkers grant- £41.220
Arts Council of Wales- Artworkers c05t of living uplift - £5,479
Tesco Community Grants -Artworkers - £500
Ty Cerdd Lottery Gr•nts: Cre•t¢
Funding of £1,800 syas received in the prior year as a contribution towavds the Cweatelcreu prolert.
Cltrus Plps
Funding of £4,697 ¥Yas received In the prior year from the Assura Community FuTrJ Grants for Wales a5 contribution towards
rebuilding Citrus Pips, ¥York s¥ith young people.
Ty Unn05 Projert
Funding of £4D,002 was receivÈd in the prior year from Arts Countil Wales to fund the mounting of a community Outdoor arts
spettacle explorlng issues connerted wlth home.
Interllnk
Funding of £720 was received in the year via Rcf AubJmTrlWinter Small grants scheme. This fijnding was fully spent.
RCT Communities Facilities grant
Funding of £540 was received under this sthetne and fully spert in the year.
Hall adivity
Funding of £1,120 syas received from the Co-op towèrds hall adivity- This funding was fully spent in the year.
..CONTtNUED
Page 19

Citrus Arts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
17. Movement In Funds- tontlnued
Shore£l Prosperity Fund
The UK Shared Prosperity Fund 15 a ientral pillar of the UK Govemmenvs Levelling Up agenda. The fund aim5 to improve
pride In places and increase life changes. New hjnding of £34,050 was received this year.
Natlonal Lottery Communlty Fund
New funding was obtained this year for People and Places 3 National Lottery Funding. The project enabled the organisation to
provide sub5idi5ed corntnunity activitie5 and se5510n5 for young people and farnilie5, to provide hot desk facility for two day5
per week for those Yéorking from home to use the hall. provide vlami hub fatslit*s for home educated children, communlty
members and community groups.
Prior year only
The Clock Goes Forward
During the year, a final grant In5ts1rnent of £2,999 w69 received for the final stages of this prt)jert. a projert to celebrate
Pontypridd and it's community. This was fully spent in this year.
Lottery Community Fund
Funding received In previous year toward5 a progrdmme of take-part artivities and cornmunity mn5ultation around the
Hopkinstown Hall. This Includeé worksh<>ps. talks and performances. The final expenditure on the project Vlas completed In
2022123.
Hall Programme
Funding was ￿ceiVed from the following fundefs towards our Hall progrnmme of activities: Arnold Clat* Cornrnunity Fund
£1,000, Postcode Comfflunity Trust Magic Little Gr4nt £500. Western Power Distribution
£9.040 and Tdva1115 Comrnunity Investment fuTrJ Él,l)00. Thts ¥rfas lully spent in 2022-23.
Bu*lneis De¥*ltspm¢nt gr•nt
Funding of £10,000 was received from Arts Counol Wales as a contributyon towards $trawy and development works. Thls
was fully spent In 2022.23.
Shared Prosperlty Fund
The UK Shared Prosperity Fund Is a centrnl pillor of the UK Govemmenvs Levelling Up agenda. The fijnd olms to lrnprove
pride in places and increase life thanges. Funding of £13,938 was received and fvlly spent In 2022-23.
Interllnk
Grant funding of £500 wa$ receivel In 2022-23 as support ror ctynmunity-kd oryanlsabons to deliver activities. Thls funding
was fully spent.
18. Tronsactlons wlth Tru•t•e•
None of the trustees received any remuneration or any other beTrefts from an employment wlth the charfty or è related entity
dudng the oJrrent or previous year.
No trustee expenses have been IrKurred.
19. Rel4ted Party Dl•closur¢•
There have been no ￿lated party transarti{*￿ in the retX)rting period that Nui￿ Oisck)sure.
20. Company Ilmlted by guarantee
The cornpany is lirnited by guarantee and has Do share capitsl.
Every member of the company undertakes to coniritsjte to the assets of the compaTryi in the event of a wlndlng Upi such an
amount a5 fflay be required not exceeding Él.
Page 20