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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1194083

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2024

for

SHAKESPEARE’S SCHOOLROOM TRUST

SHAKESPEARE’S SCHOOLROOM TRUST

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2024

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 2024

The Trustees present their report with the financial statements of the Charity for the year ended 31 March 2024. 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 31,000 visitors from all over the world including over 5,700 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 35 volunteer guides participated over the course of the year. Volunteer hours totalled 4,326, or 1,442 3-hour guiding shifts. The museum was open for 6 hours per day for 363 days in the year.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In the course of the year, the museum welcomed 31,000 visitors from all over the world. This included over 5,700 school and university students from the UK, Europe, Asia and the USA. Visitors learnt about the school, the town, the Shakespeare family and, in particular, the early life and education of William Shakespeare.

Maintenance work was carried out on the building throughout the year and included the installation of a new rooflight to replace the light installed during the restoration in 2016. Other maintenance activities at no, or minimal, cost were shared with the school.

Raising of funds

The main source of funds, around 75% of the total, is ticket entry to the museum. Revenue from the giftshop provides around 23% with a small amount of other income from evening events including the annual Christmas wine-tasting with local independent vintner, Vin Neuf.

FINANCIAL REVIEW

Financial position

During the year, total income was £314,285 (2023 - £258,618). The main source of income was museum entry fees of £236,895 (2023 - £180,232) with £71,543 (2023 - £55,295) raised from retail sales. Costs relating to the upkeep of the Guildhall totalled £321 (2023 - £5,921) with costs of providing the museum being £207,635 ((2023 - £192,231) costs relating to the raising of funds totalled £88,289 (2023 - £77,329). Total net income was £18,040 (2023 - net expenditure £16,863).

Page 1

SHAKESPEARE’S SCHOOLROOM TRUST

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2024

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 £79,607 (2023 - £61,027).

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 (resigned 5.2.24) J R Downes C A Hill D Austin (appointed 5.4.24)

Page 2

SHAKESPEARE’S SCHOOLROOM TRUST

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Conor G O'Sullivan Haines Watts Chartered Accountants Bath House 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 30 January 2025 and signed on its behalf by:

D Austin - 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 2024.

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 Bath House 6 - 8 Bath Street Bristol BS1 6HL

30 January 2025

Page 4

SHAKESPEARE’S SCHOOLROOM TRUST

Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2024

2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
3,803
Charitable activities
4
Establish and maintain museum
236,895
Preserve and maintain Schoolroom and
Guildhall
2,044
Raising funds
3
71,543
Total
314,285
EXPENDITURE ON
Raising funds
88,289
Charitable activities
5
Establish and maintain museum
207,635
Preserve and maintain Schoolroom and
Guildhall
321
Total
296,245
NET INCOME/(EXPENDITURE)
18,040
RECONCILIATION OF FUNDS
Total funds brought forward
61,027
TOTAL FUNDS CARRIED FORWARD
79,067
2023
Total
funds
£
14,549
180,232
8,542
55,295
258,618
77,329
192,231
5,921
275,481
(16,863)
77,890
61,027

The notes form part of these financial statements

Page 5

SHAKESPEARE’S SCHOOLROOM TRUST

Balance Sheet 31 MARCH 2024

2024
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
12
4,417
CURRENT ASSETS
Stocks
13
24,246
Debtors
14
26,431
Cash at bank
61,379
112,056
CREDITORS
Amounts falling due within one year
15
(37,406)
NET CURRENT ASSETS
74,650
TOTAL ASSETS LESS CURRENT
LIABILITIES
79,067
NET ASSETS
79,067
FUNDS
16
Unrestricted funds
79,067
TOTAL FUNDS
79,067
2023
Total
funds
£
1,444
12,588
13,421
56,622
82,631
(23,048)
59,583
61,027
61,027
61,027
61,027

The financial statements were approved by the Board of Trustees and authorised for issue on 30 January 2025 and were signed on its behalf by:

D Austin - 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 2024

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 charity 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 2024

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

Gift aid
Donations
Revenue grants received
2024
£
2,713
1,090
-
3,803
2023
£
-
4,139
10,410
14,549

continued...

Page 8

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

3.
RAISING FUNDS
Guidebook sales
Retail sales
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Admissions and related
income
Establish and maintain museum
Sundry income
Establish and maintain museum
Admissions and related
Preserve and maintain Schoolroom and
income
Guildhall
5.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 6)
£
Establish and maintain museum
37,099
Preserve and maintain Schoolroom and
Guildhall
321
37,420
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Wages
Social security
Pensions
Upkeep of Guildhall
Ticketing costs
Event costs
Depn of computer equipment
2024
£
7,411
64,132
71,543
2024
£
235,928
967
2,044
238,939
Support
costs (see
note 7)
£
170,536
-
170,536
2024
£
25,942
134
154
85
6,417
4,180
508
37,420
2023
£
5,248
50,047
55,295
2023
£
180,227
5
8,542
2023
£
5,248
50,047
55,295
188,774
Totals
£
207,635
321
207,956
2023
£
26,242
113
136
1,537
9,573
4,494
473
42,568

continued...

Page 9

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

7. SUPPORT COSTS

Governance
Management
costs
£
£
Other trading activities
48,138
3,363
Establish and maintain museum
159,399
11,137
207,537
14,500
Support costs, included in the above, are as follows:
2024
Establish
Other
and
trading
maintain
Total
activities
museum
activities
£
£
£
Wages
33,615
111,309
144,924
Social security
1,069
3,537
4,606
Pensions
501
1,658
2,159
Light and heat
4,981
16,493
21,474
Insurance
721
2,389
3,110
Cleaning
809
2,679
3,488
Maintenance and safety
209
691
900
Postage and stationery
366
1,213
1,579
IT software and consumables
509
1,688
2,197
Marketing
3,674
12,166
15,840
Sundries
337
1,116
1,453
Bank charges
1,141
3,778
4,919
Depn of computer equipment
206
682
888
Examiner's remuneration
580
1,920
2,500
Examiner's remuneration for other work
2,783
9,217
12,000
51,501
170,536
222,037
Totals
£
51,501
170,536
222,037
2023
Total
activities
£
135,529
4,275
2,049
11,660
2,400
3,624
1,560
1,159
1,285
16,708
2,527
3,452
206
2,500
14,385
203,319

8. EXAMINER'S REMUNERATION

Amounts payable to the independent examiner for independent examination and other accounting services were £2,500 (2023 - £2,500) and £12,000 (2023 - £14,385) respectively.

continued...

Page 10

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

10. STAFF COSTS

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

Average number of employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Establish and maintain museum
Preserve and maintain Schoolroom and
Guildhall
Raising funds
Total
EXPENDITURE ON
Raising funds
Charitable activities
Establish and maintain museum
Preserve and maintain Schoolroom and
Guildhall
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
2024
2023
18
19
Unrestricted
fund
£
14,549
180,232
8,542
55,295
258,618
77,329
192,231
5,921
275,481
(16,863)
77,890

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 11

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
TOTAL FUNDS CARRIED FORWARD 61,027
12. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 April 2023 116 2,036 2,152
Additions - 4,397 4,397
At 31 March 2024 116 6,433 6,549
DEPRECIATION
At 1 April 2023 29 679 708
Charge for year 29 1,395 1,424
At 31 March 2024 58 2,074 2,132
NET BOOK VALUE
At 31 March 2024 58 4,359 4,417
At 31 March 2023 87 1,357 1,444
13. STOCKS
2024 2023
£ £
Stocks 24,246 12,588
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 23,181 12,308
Prepayments and accrued income 3,250 1,113
26,431 13,421

continued...

Page 12

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
VAT
Accruals and deferred income
2024
£
3,958
2,935
10,623
19,890
37,406
2023
£
4,143
3,065
6,800
9,040
23,048
16.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At 1.4.23
£
61,027
61,027
Incoming
resources
£
314,285
314,285
At 1.4.22
£
77,890
77,890
Net
movement
At
in funds
31.3.24
£
£
18,040
79,067
18,040
79,067
Resources
Movement
expended
in funds
£
£
(296,245)
18,040
(296,245)
18,040
Net
movement
At
in funds
31.3.23
£
£
(16,863)
61,027
(16,863)
61,027
Net
movement
At
in funds
31.3.24
£
£
18,040
79,067
18,040
79,067
Resources
Movement
expended
in funds
£
£
(296,245)
18,040
(296,245)
18,040
Net
movement
At
in funds
31.3.23
£
£
(16,863)
61,027
(16,863)
61,027
Net
movement
At
in funds
31.3.24
£
£
18,040
79,067
18,040
79,067
Resources
Movement
expended
in funds
£
£
(296,245)
18,040
(296,245)
18,040
Net
movement
At
in funds
31.3.23
£
£
(16,863)
61,027
(16,863)
61,027
18,040
At
31.3.23
£
61,027
61,027
61,027

continued...

Page 13

SHAKESPEARE’S SCHOOLROOM TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

16. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
258,618
258,618
Resources
Movement
expended
in funds
£
£
(275,481)
(16,863)
(275,481)
(16,863)

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

In the prior year the Charity agreed to take on the activities and assets of KES Trustees Ltd for which Mr Bird (who was a trustee) was also a director of the company. Net assets totalling £3,244 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 2024

INCOME AND ENDOWMENTS
Donations and legacies
Gift aid
Donations
Revenue grants received
Raising funds
Guidebook sales
Retail sales
Charitable activities
Admissions and related income
Sundry income
Total incoming resources
EXPENDITURE
Raising funds
Opening stock
Cost of goods sold
Depn of fixtures and fittings
Closing stock
Charitable activities
Wages
Social security
Pensions
Upkeep of Guildhall
Ticketing costs
Event costs
Depn of computer equipment
Support costs
2024
£
2,713
1,090
-
3,803
7,411
64,132
71,543
237,972
967
238,939
314,285
12,588
48,417
29
(24,246)
36,788
25,942
134
154
85
6,417
4,180
508
37,420
2023
£
-
4,139
10,410
14,549
5,248
50,047
55,295
188,769
5
188,774
258,618
13,511
28,642
29
(12,588)
29,594
26,242
113
136
1,537
9,573
4,494
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 2024

Support costs
Management
Wages
Social security
Pensions
Light and heat
Insurance
Cleaning
Maintenance and safety
Postage and stationery
IT software and consumables
Marketing
Sundries
Bank charges
Depn of computer equipment
Governance costs
Examiner's remuneration
Examiner's remuneration for other work
Total resources expended
Net income/(expenditure)
2024
£
144,924
4,606
2,159
21,474
3,110
3,488
900
1,579
2,197
15,840
1,453
4,919
888
207,537
2,500
12,000
14,500
296,245
18,040
2023
£
135,529
4,275
2,049
11,660
2,400
3,624
1,560
1,159
1,285
16,708
2,527
3,452
206
186,434
2,500
14,385
16,885
275,481
(16,863)

This page does not form part of the statutory financial statements

Page 16