## **Trustees’ annual report (including Directors’ report) for the period** **From: 01/01/2023 To: 31/12/2023** **Charity name: Brownhills Musical Theatre Company** **Charity registration number: 1196482** **Company number:** ## **Objectives and activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The aim of the Society shall be to educate the
public in the arts; and in partcular the musical
and dramatc art of staged productons, and
where possible, to provide money for charitable
purposes| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|The aim of the Society shall be to educate the
public in the arts; and in partcular the musical
and dramatc art of staged productons, and
where possible, to provide money for charitable
purposes| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|We confirm that the Trustees have had regard to
the guidance issued by the Charity Commission
on public benefit via links to Charity Commission
and through the constitution and Governance
Documentation| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and performance** |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The aim of the Society shall be to educate the
public in the arts; and in partcular the musical
and dramatc art of staged productons, and
where possible, to provide money for charitable
purposes. Throughout the fnancial year the
society has successfully performed 4 musical
productons which have educated people in a
variety of social aspects. We have developed a
youth society, afliated to BMTC, which is all
inclusive and gives children from all backgrounds
the opportunity to perform in a theatre setng.
Throughout the year we have performed 2
major shows with the main company, one of
which partcularly educatonal in terms of
gender/acceptance and stereotyping. The Youth
Secton did a successful producton of Annie Jnr
and as a result we have recruited more children
to work with us, including a number from
vulnerable backgrounds. As a society, when we
make a surplus, we give donatons to a number
of local charites, these have included in the
past: Carter The Brave, Acorns Hospice, Stephen
Suton Charity.| |---|---|---| ## **Additional information (optional)** You may choose to include further statements where relevant about: Para 1.41 Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Other ## **Financial review** |**Financial review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**See attached accounts.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**N/A**| |Amount of reserves held|Para 1.22|**N/A**| |Reasons for holding zero
reserves|Para 1.22|**N/A**| |Details of fund materially in
deficit|Para 1.24|**N/A**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**N/A**| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: Para 1.47 The charity’s principal sources of funds (including any fundraising) Para 1.46 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Other ## **Structure, governance and management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document:|Para 1.25|Constitution of Association and Governance| |for example,trust deed,
memorandum and articles of
association etc||documentation for Members and Trustees| |---|---|---| |How is the charity
constituted?
for example limited company,
unincorporated association,
CIO|Para 1.25|CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Within the Constitution of the Charitable
Organisation, CIO, in Paragraphs 12 to 20
inclusive| |||| ## **Additional information (optional)** You may choose to include further statements where relevant about: Para 1.51 Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity’s organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Other ## **Reference and administrative details** |Charity name|**Brownhills Musical Theatre Company**| |---|---| |Other name the charity uses|| |Registered charity number|**1196482**| |Charity’s principal address|**74 Commonside, Brownhills Walsall West Midlands WS8**
**7AX**| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Gillian M Morris|Chairman/Secretary||BMTC| ||Elizabeth J Hill|Treasurer||BMTC| ||Peter Smith|Production
Manager/Trustee||BMTC| ||Kate Doody|Trustee||BMTC| ||Brian Hirst|President||BMTC| ||Lisa Sim|Trustee||BMTC| ||Paul Simpson|Trustee||BMTC| ||Joanne Docker|Trustee||BMTC| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved ## **Director name** ## Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** |Description of the assets
held in this capacity|N/A| |---|---| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|N/A| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|N/A| ## **Additional information (optional)** ## **Names and addresses of advisers (optional information)** |**Names and**|**addresses of advisers (optional information)**|**addresses of advisers (optional information)**| |---|---|---| |**Type of**
**adviser**|**Name**
**Address**|| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (optional information)**||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The company has taken advantage of the small companies’ exemption in preparing the report above.** **The trustees declare that they have approved the trustees’ report (including directors’ report) above.** **Signed on behalf of the charity’s trustees/directors** E J Hill **Signature(s)** G M Morris Elizabeth Jane Hill **Full name(s)** Gillian Margaret Morris **Position (for example** Chairman Treasurer **Secretary, Chair, etc) Date** 25/06/2024 CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report R8POrt to the trusteesl members of BROWNHILLS MUSICAL THEATRE COMPANY On accounts for the year ended 31ST DECEMBER 2023 Charity no (if any) 1196482 Set out on pages 1-16 I report to the trustees on my examination of the accounts of the above Gharity (Ihe Trusf) for the year ended 31112 12023. Responsibilities and basis of report As the chartvs trustees, you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 ('the Acr). I report in respect of my examination of the Twsfs accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Dir8ctions given by the Charity Commission under section 145(5)(b) of the Act. Independent I have completed my examination. I confirm that no material matters have examinerfs ststement come to my attention in connection with the examination which gives me cause to believe that in. any material resped: the accounting records were not kept in accordan￿ with section 130 of the Charities Act" or the accounts did not accord wtth the accounting records,. or the accounts did not comply wth the applicable reqU1￿MentS conceming the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Inje and fairf 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 reaGhed. . Please delete the in the brackets rfthey do not apply. Slgned: Date". 23104124 Name: IAN STEWART BROIAIN FCA Relevant professional qualificatlonls) or body (if anyl: FELLOW OF THE INSTITUTE OF CHARTERED ACCOUNTANTS Address: CHURCHILL GROVES. 4 CANNOCK ROAD. CHASE TERRACE, BURNTWOOD. SATFFORDSHIRE. WS7 1JP IER Oct 2018 Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of Charity accounts: diredions and guidance for examiners). Give here brief detslls of any items that the examiner wishes to disclose. None IER Oct 2018 |**Brownhills Musical Theatre Company**|**Brownhills Musical Theatre Company**|**Brownhills Musical Theatre Company**|Charity No
(if any)|1196482|| |---|---|---|---|---|---| |Annual accounts for the period|||||| |Period start date|01/01/2023|**To**|Period end
date|31/12/2023|| |**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**| |---|---|---|---|---|---| |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| ||-|-|-|-|-| ||85,957|-|-|85,957|11,536| ||-|-|-|-|-| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||85,957|-|-|85,957|11,536| ||||||| ||-|-|-|-|-| ||78,287|-|-|78,287|11,482| ||-|-|-|-|-| ||-|-|-|-|-| ||78,287|-|-|78,287|11,482| ||||||| ||7,670|-|-|7,670|54| ||-|-|-|-|-| ||7,670|-|-|7,670|54| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||7,670|-|-|7,670|54| ||||||| ||54|-|-|54|-| ||7,724|-|-|7,724|54| ||||||| CC17a (Excel) 23/04/2024 1 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||100|-|-|100|201| |||-|-|-|-|-| |||-|-|-|-|-| |||100|-|-|100|201| |||||||| |||-|-|-|-|-| |||6,396|-|-|6,396|4,365| |||-|-|-|-|-| |||44,725|-|-|44,725|38,985| |||51,121|-|-|51,121|43,350| |||||||| |||-|-|-|-|-| |||||||| |||51,121|-|-|51,121|43,350| |||||||| |||51,221|-|**-**|51,221|43,551| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||51,221|-|-|51,221|43,551| |||||||| |||-|||-|-| ||||-||-|-| |||51,221||-|51,221|43,551| ||||||-|| |||51,221|-|-|51,221|43,551| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| CC17a (Excel) 23/04/2024 2 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities - • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of - • and with*  Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ |Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;|Not applicable| |---|---| ||Not applicable| ||
Not applicable| ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose:_**|||| |**_(i) the nature of the change in accounting policy;_**|||Not applicable| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|||Not applicable| CC17a (Excel) 23/04/2024 3 _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ Not applicable ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes*  * -Tick as appropriate No*  _**Please disclose:**_ _**(i) the nature of any changes;**_ Not applicable _**(ii) the effect of the change on income and expense or**_ Not applicable _**assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ Not applicable ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). **----- Start of picture text -----**
Yes* 
* -Tick as appropriate
No* 
Please disclose:
**----- End of picture text -----**
**----- Start of picture text -----**
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
**----- End of picture text -----**
CC17a (Excel) 23/04/2024 4 **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING** ## **PRACTICE** **Please provide a description of the nature of each change** Not applicable **in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously** _**0 0**_ **stated** _**Adjustments:**_ **Fund balance as restated** _**0 0**_ _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously** _**0**_ **stated** _**Adjustments:**_ **Previous period net income/(expenditure)** _**0**_ **as restated** CC17a (Excel) 23/04/2024 5 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** |**Note 2 Accounting policies**
**2.2 INCOME**|||| |---|---|---|---| |_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_different or additional policy has been adopted then this is detailed in the box below._|Yes
No
N/a||| |**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.|||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| CC17a (Excel) 23/04/2024 6 |**2.4 ASSETS**
**Intangible fixed assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|

|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| CC17a (Excel) 23/04/2024 7 |**Heritage assets**
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17a (Excel) 23/04/2024 8 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|||||| |---|---|---|---|---|---|---| |Donations and gifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Musical Theatre
Other
**Total**
Other
**Total**
Interest income
Dividend income
Rental and leasing income
Other
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**Charitable**
**activities:**
**Analysis**
**Donations**
**and legacies:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**TOTAL INCOME**
**Other:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Donations and gifts|100|-|-|100|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|9,427|-|-|9,427|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|9,527|-|-|9,527|-| |||||||| ||Musical Theatre|76,430|-|-|76,430|11,536| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|76,430|-|-|76,430|11,536| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||85,957|-|-|85,957|11,536| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |||||||| **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 23/04/2024 9 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-
|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Musical Theatre|78,286|-|-|78,286|11,482|-|-|11,482| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|78,286|-|-|78,286|11,482|-|-|11,482| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-| ||78,286|-|-|78,286|11,482|-|-|11,482| ## **Other information: Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity 1|-|-|-|-|-|-|-|-| |Activity 2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 23/04/2024 10 **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** ## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 10 Details of certain items of expenditure**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**
**10.1 Fees for examination of the accounts**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||150|150| ||-|-| ||-|-| ||-|-| CC17a (Excel) 23/04/2024 11 **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|301|301| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|301|301| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL|SL or RB| |||||5year|| ||||||| ||-|-|-|100|100| ||-|-|-|-|-| ||-|-|-|101|101| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|201|201| ||||||| ||-|-|-|201|201| ||-|-|-|100|100| CC17a (Excel) 23/04/2024 12 ## **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ |**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| |||| |||| |||| ||-|-| ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 23/04/2024 13 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** **Trade debtors Prepayments and accrued income Other debtors** |**This year**
**£**|**Last year**
**£**| |---|---| |-|-| |-|-| |6,396|4,365.0| |6,396|4,365.0| ## **Total** _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 23/04/2024 14 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||44,725|38,985| ||-|-| ||44,725|38,985| CC17a (Excel) 23/04/2024 15 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |BMTC|UR|General running fund|43,551|7,670|-|-|-|51,221| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||43,551|7,670|-|-|-|51,221| CC17a (Excel) 23/04/2024 16 CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report R8POrt to the trusteesl members of BROWNHILLS MUSICAL THEATRE COMPANY On accounts for the year ended 31ST DECEMBER 2023 Charity no (if any) 1196482 Set out on pages 1-16 I report to the trustees on my examination of the accounts of the above Gharity (Ihe Trusf) for the year ended 31112 12023. Responsibilities and basis of report As the chartvs trustees, you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 ('the Acr). I report in respect of my examination of the Twsfs accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Dir8ctions given by the Charity Commission under section 145(5)(b) of the Act. Independent I have completed my examination. I confirm that no material matters have examinerfs ststement come to my attention in connection with the examination which gives me cause to believe that in. any material resped: the accounting records were not kept in accordan￿ with section 130 of the Charities Act" or the accounts did not accord wtth the accounting records,. or the accounts did not comply wth the applicable reqU1￿MentS conceming the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Inje and fairf 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 reaGhed. . Please delete the in the brackets rfthey do not apply. Slgned: Date". 23104124 Name: IAN STEWART BROIAIN FCA Relevant professional qualificatlonls) or body (if anyl: FELLOW OF THE INSTITUTE OF CHARTERED ACCOUNTANTS Address: CHURCHILL GROVES. 4 CANNOCK ROAD. CHASE TERRACE, BURNTWOOD. SATFFORDSHIRE. WS7 1JP IER Oct 2018 Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of Charity accounts: diredions and guidance for examiners). Give here brief detslls of any items that the examiner wishes to disclose. None IER Oct 2018 |**Brownhills Musical Theatre Company**|**Brownhills Musical Theatre Company**|**Brownhills Musical Theatre Company**|Charity No
(if any)|1196482|| |---|---|---|---|---|---| |Annual accounts for the period|||||| |Period start date|01/01/2023|**To**|Period end
date|31/12/2023|| |**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**| |---|---|---|---|---|---| |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| ||-|-|-|-|-| ||85,957|-|-|85,957|11,536| ||-|-|-|-|-| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||85,957|-|-|85,957|11,536| ||||||| ||-|-|-|-|-| ||78,287|-|-|78,287|11,482| ||-|-|-|-|-| ||-|-|-|-|-| ||78,287|-|-|78,287|11,482| ||||||| ||7,670|-|-|7,670|54| ||-|-|-|-|-| ||7,670|-|-|7,670|54| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||7,670|-|-|7,670|54| ||||||| ||54|-|-|54|-| ||7,724|-|-|7,724|54| ||||||| CC17a (Excel) 23/04/2024 1 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||100|-|-|100|201| |||-|-|-|-|-| |||-|-|-|-|-| |||100|-|-|100|201| |||||||| |||-|-|-|-|-| |||6,396|-|-|6,396|4,365| |||-|-|-|-|-| |||44,725|-|-|44,725|38,985| |||51,121|-|-|51,121|43,350| |||||||| |||-|-|-|-|-| |||||||| |||51,121|-|-|51,121|43,350| |||||||| |||51,221|-|**-**|51,221|43,551| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||51,221|-|-|51,221|43,551| |||||||| |||-|||-|-| ||||-||-|-| |||51,221||-|51,221|43,551| ||||||-|| |||51,221|-|-|51,221|43,551| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| CC17a (Excel) 23/04/2024 2 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities - • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of - • and with*  Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ |Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;|Not applicable| |---|---| ||Not applicable| ||
Not applicable| ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose:_**|||| |**_(i) the nature of the change in accounting policy;_**|||Not applicable| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|||Not applicable| CC17a (Excel) 23/04/2024 3 _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ Not applicable ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes*  * -Tick as appropriate No*  _**Please disclose:**_ _**(i) the nature of any changes;**_ Not applicable _**(ii) the effect of the change on income and expense or**_ Not applicable _**assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ Not applicable ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). **----- Start of picture text -----**
Yes* 
* -Tick as appropriate
No* 
Please disclose:
**----- End of picture text -----**
**----- Start of picture text -----**
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
**----- End of picture text -----**
CC17a (Excel) 23/04/2024 4 **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING** ## **PRACTICE** **Please provide a description of the nature of each change** Not applicable **in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously** _**0 0**_ **stated** _**Adjustments:**_ **Fund balance as restated** _**0 0**_ _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously** _**0**_ **stated** _**Adjustments:**_ **Previous period net income/(expenditure)** _**0**_ **as restated** CC17a (Excel) 23/04/2024 5 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** |**Note 2 Accounting policies**
**2.2 INCOME**|||| |---|---|---|---| |_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_different or additional policy has been adopted then this is detailed in the box below._|Yes
No
N/a||| |**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.|||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| CC17a (Excel) 23/04/2024 6 |**2.4 ASSETS**
**Intangible fixed assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|

|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| CC17a (Excel) 23/04/2024 7 |**Heritage assets**
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17a (Excel) 23/04/2024 8 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|||||| |---|---|---|---|---|---|---| |Donations and gifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Musical Theatre
Other
**Total**
Other
**Total**
Interest income
Dividend income
Rental and leasing income
Other
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**Charitable**
**activities:**
**Analysis**
**Donations**
**and legacies:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**TOTAL INCOME**
**Other:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Donations and gifts|100|-|-|100|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|9,427|-|-|9,427|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|9,527|-|-|9,527|-| |||||||| ||Musical Theatre|76,430|-|-|76,430|11,536| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|76,430|-|-|76,430|11,536| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||85,957|-|-|85,957|11,536| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |||||||| **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 23/04/2024 9 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-
|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Musical Theatre|78,286|-|-|78,286|11,482|-|-|11,482| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|78,286|-|-|78,286|11,482|-|-|11,482| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-| ||78,286|-|-|78,286|11,482|-|-|11,482| ## **Other information: Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity 1|-|-|-|-|-|-|-|-| |Activity 2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 23/04/2024 10 **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** ## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 10 Details of certain items of expenditure**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**
**10.1 Fees for examination of the accounts**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||150|150| ||-|-| ||-|-| ||-|-| CC17a (Excel) 23/04/2024 11 **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|301|301| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|301|301| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL|SL or RB| |||||5year|| ||||||| ||-|-|-|100|100| ||-|-|-|-|-| ||-|-|-|101|101| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|201|201| ||||||| ||-|-|-|201|201| ||-|-|-|100|100| CC17a (Excel) 23/04/2024 12 ## **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ |**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| |||| |||| |||| ||-|-| ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 23/04/2024 13 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** **Trade debtors Prepayments and accrued income Other debtors** |**This year**
**£**|**Last year**
**£**| |---|---| |-|-| |-|-| |6,396|4,365.0| |6,396|4,365.0| ## **Total** _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 23/04/2024 14 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||44,725|38,985| ||-|-| ||44,725|38,985| CC17a (Excel) 23/04/2024 15 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |BMTC|UR|General running fund|43,551|7,670|-|-|-|51,221| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||43,551|7,670|-|-|-|51,221| CC17a (Excel) 23/04/2024 16