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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 1194083

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2023

for

SHAKESPEARE’S SCHOOLROOM TRUST

SHAKESPEARE’S SCHOOLROOM TRUST

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 14
Detailed Statement of Financial Activities 15 to 16

SHAKESPEARE’S SCHOOLROOM TRUST

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

The Trustees present their report with the financial statements of the Charity for the year ended 31 March 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Charitable Incorporated Organisation is for the public benefit is to:

1) preserve and maintain the property known as Shakespeare's Schoolroom and Guildhall, Church Street, Stratford-upon-Avon, Warwickshire which is of particular historical and architectural interest; and

2) establish and maintain a museum in the property.

Significant activities

Shakespeare's Schoolroom Trust operates from the 600-year-old building where William Shakespeare went to school. It shares the use of the building with King Edward VI school which uses the building as a classroom every day. The museum offers guided tours through the building including a Tudor school lesson with Shakespeare's teacher. Through the year, it welcomed 23,500 visitors from all over the world including over 5,000 school students from the UK and Europe. Work was done on the building in relation to the lighting and accessibility infrastructure.

Public benefit

The Trustees have had due regard to the Charity Commission guidance on public benefit in deciding what activities the charity should undertake and confirm that all the charity's activities are undertaken to further our charitable purposes for the public benefit.

Volunteers

An average of 23 volunteers participated over the course of the year. Volunteer hours totalled 3,699 or 616 ½ 6-hour days. The museum was open for 363 days.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Through the year, the museum welcomed 23,500 visitors from all over the world including over 5,000 school students from the UK and Europe. Visitors learnt about the school, the town, the Shakespeare family and, in particular, the early life of William Shakespeare. Maintenance work was done on the building in relation to the lighting and accessibility infrastructure. Six antique school desks were moved from external storage at the school to a more suitable, climate-controlled storage facility. Other maintenance activities at no, or minimal cost, were shared with the school.

Raising of funds

The main activity to raise funds is entry to the museum. In addition to this are proceeds from the gift shop which have increased on a per visitor basis this year since the size of the gift shop was increased by 40% in the previous year. The Guildhall also hosted several evening bookings.

FINANCIAL REVIEW

Financial position

During the year, total income was £258,618 (2022 - £82,742). The main source of income was museum entry fees of £180,232 with £55,295 raised from retail sales. Costs relating to the upkeep of the Guildhall totalled £8,542 with costs of providing the museum being £180,232. Costs relating to the raising of funds totalled £55,295. Total net expenditure was £16,863.

2022/23 is the first year of activity for the newly created CIO. Assets of £82,742 were gifted to the Charity at the end of 2021/22 with the remainder of the assets of £3,244 being gifted in this year and included as donations.

Page 1

SHAKESPEARE’S SCHOOLROOM TRUST

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW

Reserves

Reserves are held to help the charity operate effectively. Trustees monitor the level of reserves held throughout the year. In this way trustees will be aware of the build-up of excess reserves or of reserves being unexpectedly or rapidly depleted.

At the year end, there were total unrestricted reserves of £61,027 (2022 - £77,890).

FUTURE PLANS

It is the intention of the Trustees to continue to drive the increase of museum admissions to fund the preservation of the buildings for the benefit of the Grammar School of King Edward VI of Stratford-upon-Avon which owns the building as well as for those with historical and architectural interest and the wider community, particularly those with an interest in the life of William Shakespeare.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is governed by its Constitution, signed by all formation Trustees on 29 March 2021. The Charity is a Charitable Incorporated Organisation, registered on 14 April 2021.

The Trustees are determined to ensure good practice is followed and are aware of their obligation to abide by charity and other relevant law including the reporting of adverse incidents occurring in the life of the Charity to the relevant authorities, as necessary.

The Board meet regularly throughout the year to review the activities of the Charity.

Recruitment and appointment of new trustees

The constitution states that there must be at least three trustees at all times. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. There is no maximum number of charity trustees that may be appointed to the CIO.

The Trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with the constitution, or as an additional charity trustee. Trustees are elected to serve for a period of three years at a time.

Induction and training of new trustees

The Trustees will make available to each new charity trustee a copy of the constitution and a copy of the CIO's latest trustees' annual report and statement of accounts.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1194083

Principal address

King Edward VI Grammar School Church Street Stratford-Upon-Avon CV37 6HB

Trustees

A P M Bird OBE J R Downes C A Hill

Page 2

SHAKESPEARE’S SCHOOLROOM TRUST

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner Conor G O'Sullivan Haines Watts Chartered Accountants 6-8 Bath Street Bristol BS1 6HL

Bankers

Lloyds Bank Plc 25 Gresham Street London EC2V 7HN

Approved by order of the board of trustees on 31 January 2024 and signed on its behalf by:

C A Hill - Trustee

Page 3

Independent Examiner's Report to the Trustees of Shakespeare’s Schoolroom Trust

Independent examiner's report to the trustees of Shakespeare’s Schoolroom Trust

I report to the charity trustees on my examination of the accounts of Shakespeare’s Schoolroom Trust (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Conor G O'Sullivan The Institute of Chartered Accountants in England and Wales

Haines Watts Chartered Accountants 6-8 Bath Street Bristol BS1 6HL

31 January 2024

Page 4

SHAKESPEARE’S SCHOOLROOM TRUST

Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023

Year Ended
31.3.23
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
14,549
Charitable activities
4
Establish and maintain museum
180,232
Preserve and maintain Schoolroom and
Guildhall
8,542
Raising funds
3
55,295
Total
258,618
EXPENDITURE ON
Raising funds
77,329
Charitable activities
5
Establish and maintain museum
192,231
Preserve and maintain Schoolroom and
Guildhall
5,921
Other
-
Total
275,481
NET INCOME/(EXPENDITURE)
(16,863)
RECONCILIATION OF FUNDS
Total funds brought forward
77,890
TOTAL FUNDS CARRIED FORWARD
61,027
Period
14.4.21
to
31.3.22
Total
funds
£
82,742
-
-
-
82,742
-
-
-
4,852
4,852
77,890
-
77,890

The notes form part of these financial statements

Page 5

SHAKESPEARE’S SCHOOLROOM TRUST

Balance Sheet 31 MARCH 2023

31/3/23 31/3/22
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 12 1,444 2,152
CURRENT ASSETS
Stocks 13 12,588 13,511
Debtors 14 13,421 66,515
Cash at bank 56,622 102
82,631 80,128
CREDITORS
Amounts falling due within one year 15 (23,048) (4,390)
NET CURRENT ASSETS 59,583 75,738
TOTAL ASSETS LESS CURRENT
LIABILITIES 61,027 77,890
NET ASSETS 61,027 77,890
FUNDS 16
Unrestricted funds 61,027 77,890
TOTAL FUNDS 61,027 77,890

The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2024 and were signed on its behalf by:

C A Hill - Trustee

J R Downes - Trustee

The notes form part of these financial statements

Page 6

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the Charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Shakespeare's Schoolroom Trust is a Charitable Incorporated Organisation in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 2 of these financial statements.

The financial statements are prepared in sterling which is the functional currency of the charitable company and are rounded to the nearest £.

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.

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. Donations, gifts and grants are accounted for when received. Income tax in relation to amounts received under gift aid is included in the same period as the income to which it relates.

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.

Allocation and apportionment of costs

Support costs have been apportioned on the basis of income between raising funds and charitable activities: establish and maintain museum.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on cost Computer equipment - 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

continued...

Page 7

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Taxation

The Charity is exempt from tax on its charitable activities.

Fund accounting

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

Financial instruments

The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the charity's contractual obligations are discharged, cancelled, or they expire.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Period
14.4.21
Year Ended to
31.3.23 31.3.22
£ £
Donations 4,139 82,742
Revenue grants received 10,410 -
14,549 82,742

continued...

Page 8

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

3.
RAISING FUNDS
Year Ended
31.3.23
£
Guidebook sales
5,248
Retail sales
50,047
55,295
4.
INCOME FROM CHARITABLE ACTIVITIES
Year Ended
31.3.23
Activity
£
Admissions and related
income
Establish and maintain museum
180,227
Sundry income
Establish and maintain museum
5
Admissions and related
Preserve and maintain Schoolroom and
income
Guildhall
8,542
188,774
5.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 6)
note 7)
£
£
Establish and maintain museum
36,647
155,584
Preserve and maintain Schoolroom and
Guildhall
5,921
-
42,568
155,584
Period
14.4.21
to
31.3.22
£
-
-
-
Period
14.4.21
to
31.3.22
£
-
-
-
-
Totals
£
192,231
5,921
198,152

continued...

Page 9

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

Year Ended
31.3.23
£
Wages
26,242
Social security
113
Pensions
136
Upkeep of Guildhall
1,537
Ticketing costs
9,573
Event costs
4,494
Depn of computer equipment
473
42,568
SUPPORT COSTS
Governance
Management
costs
£
£
Other trading activities
43,771
3,964
Establish and maintain museum
142,663
12,921
186,434
16,885
Support costs, included in the above, are as follows:
Year Ended
31.3.23
Establish
Other
and
trading
maintain
Total
activities
museum
activities
£
£
£
Wages
31,819
103,710
135,529
Social security
1,004
3,271
4,275
Pensions
481
1,568
2,049
Rates and water
-
-
-
Light and heat
2,738
8,922
11,660
Insurance
564
1,836
2,400
Cleaning
851
2,773
3,624
Maintenance and safety
367
1,193
1,560
Postage and stationery
272
887
1,159
IT software and consumables
301
984
1,285
Marketing
3,923
12,785
16,708
Sundries
593
1,934
2,527
Carried forward
42,913
139,863
182,776
Period
14.4.21
to
31.3.22
£
-
-
-
-
-
-
-
-
Totals
£
47,735
155,584
203,319
Period
14.4.21
to
31.3.22
Total
activities
£
2,667
-
64
225
-
-
-
-
-
-
-
-
2,956

7. SUPPORT COSTS

continued...

Page 10

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

7. SUPPORT COSTS - continued

Brought forward
Bank charges
Depn of computer equipment
Examiner's remuneration
Examiner's remuneration for other work
Other
trading
activities
£
42,913
810
48
587
3,377
47,735
Year Ended
31.3.23
Establish
and
maintain
Total
museum
activities
£
£
139,863
182,776
2,642
3,452
158
206
1,913
2,500
11,008
14,385
155,584
203,319
Period
14.4.21
to
31.3.22
Total
activities
£
2,956
496
-
1,400
-
4,852

8. EXAMINER'S REMUNERATION

Amounts payable to the independent examiner for independent examination and other accounting services were £2,500 and £14,385 respectively.

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the period ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the period ended 31 March 2022.

10. STAFF COSTS

The average monthly number of employees during the year was as follows:

Period
14.4.21
Year Ended to
31.3.23 31.3.22
Average number of employees 19 1

No employees received emoluments in excess of £60,000.

continued...

Page 11

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 82,742
EXPENDITURE ON
Raising funds -
Other 4,852
Total 4,852
NET INCOME 77,890
TOTAL FUNDS CARRIED FORWARD 77,890
12. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 April 2022 and 31 March 2023 116 2,036 2,152
DEPRECIATION
Charge for year 29 679 708
NET BOOK VALUE
At 31 March 2023 87 1,357 1,444
At 31 March 2022 116 2,036 2,152

continued...

Page 12

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

13. STOCKS
31/3/23 31/3/22
£ £
Stocks 12,588 13,511
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£ £
Trade debtors 12,308 -
Other debtors - 66,515
Prepayments and accrued income 1,113 -
13,421 66,515
Other debtors represents monies owed to the charity from KES Trustees Ltd at the year end.
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£ £
Trade creditors 4,143 -
Social security and other taxes 3,065 638
VAT 6,800 -
Accruals and deferred income 9,040 3,752
23,048 4,390
16. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 77,890 (16,863) 61,027
TOTAL FUNDS 77,890 (16,863) 61,027
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 258,618 (275,481) (16,863)
TOTAL FUNDS 258,618 (275,481) (16,863)

continued...

Page 13

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
in funds 31.3.22
£ £
Unrestricted funds
General fund 77,890 77,890
TOTAL FUNDS 77,890 77,890
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 82,742 (4,852) 77,890
TOTAL FUNDS 82,742 (4,852) 77,890

17. RELATED PARTY DISCLOSURES

Mr A Bird is a director of KES Trustees Ltd. The Charity agreed to take on the activities and assets of KES Trustees Ltd.

Net assets totalling £3,244 (2022: £82,742) were transferred to the charity at fair value.

Page 14

SHAKESPEARE’S SCHOOLROOM TRUST

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023

Period
14.4.21
Year Ended to
31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 4,139 82,742
Revenue grants received 10,410 -
14,549 82,742
Raising funds
Guidebook sales 5,248 -
Retail sales 50,047 -
55,295 -
Charitable activities
Admissions and related income 188,769 -
Sundry income 5 -
188,774 -
Total incoming resources 258,618 82,742
EXPENDITURE
Other trading activities
Opening stock 13,511 -
Cost of goods sold 28,642 13,511
Depn of fixtures and fittings 29 -
Closing stock (12,588) (13,511)
29,594 -
Charitable activities
Wages 26,242 -
Social security 113 -
Pensions 136 -
Upkeep of Guildhall 1,537 -
Ticketing costs 9,573 -
Event costs 4,494 -
Depn of computer equipment 473 -
42,568 -

This page does not form part of the statutory financial statements

Page 15

SHAKESPEARE’S SCHOOLROOM TRUST

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023

Period
14.4.21
Year Ended to
31.3.23 31.3.22
£ £
Support costs
Management
Wages 135,529 2,667
Social security 4,275 -
Pensions 2,049 64
Rates and water - 225
Light and heat 11,660 -
Insurance 2,400 -
Cleaning 3,624 -
Maintenance and safety 1,560 -
Postage and stationery 1,159 -
IT software and consumables 1,285 -
Marketing 16,708 -
Sundries 2,527 -
Bank charges 3,452 496
Depn of computer equipment 206 -
186,434 3,452
Governance costs
Examiner's remuneration 2,500 1,400
Examiner's remuneration for other work 14,385 -
16,885 1,400
Total resources expended 275,481 4,852
Net (expenditure)/income (16,863) 77,890

This page does not form part of the statutory financial statements

Page 16