## **Voices Of The Holocaust (Company Limited by Guarantee)** 

## **Trustees’ Annual Report And Accounts** 

## For the year ended **31 March 2023** 

Registered Company Number: 14002562 Registered Charity Number: 1199926 

Registered Charitable Company Name: Voices Of The Holocaust 

The notes form part of these financial statements. 

Page **1** of **23** 



|**CONTENTS**|**Page**|
|---|---|
|Report of the Trustees|3|
|Independent Examiners Reports|12|
|Statement of Financial Activities|13|
|Balance Sheet|14|
|Notes to the Financial Statements|16|
|Detailed Statement of Financial Activities|22|



Page **2** of **23** 



**Report of the Trustees** for the Year Ended 31 March 2023 

## **Board of Trustees:** 

**Chair:** Catherine (Cate) Hollis (appointed 25[th] March 2022) **Treasurer:** Sarah Friedman **Trustees:** Leona Day (appointed 10[th] May 2022) Pamela Ryder (appointed 10[th] May 2022) 

## **INTRODUCTION** 

The Trustees, who are also the directors of the charity for the purposes of the Companies Act 2006, present their report together with the financial statements of the charity for the year ended 31 March 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” applicable to charities preparing their accounts in accordance with Financial Reporting Standard 102 effective 1 January 2015. 

## **OBJECTIVES AND ACTIVITIES** 

Voices of the Holocaust is a charitable company whose objectives are to promote the education about and learning from the Holocaust, working especially but not exclusively in schools and community settings to preserve and communicate the authentic voice of Holocaust survivors. We work with all sections of the community and all cultures and believe that the lessons of the Holocaust have much to say about how we can work together for diversity and inclusion and in all our positive relationships. 

We aim to promote the education of students and the general public about the complex history of the Holocaust, the history and implications of antisemitism and engage young people through theatre and related active learning programmes in the possibility of racial and religious harmony through increased knowledge and understanding. 

Our activities are centred on historically accurate, powerful verbatim theatre. In schools we encourage teachers to engage whole year groups in education programmes, delivered both by the company during visits and by the teaching staff with follow up education resources and support programmes. 

The notes form part of these financial statements. 

Page **3** of **23** 



In theatre venues we aim to engage community audiences through post performance discussions in our complex and crucial objectives and subject matter, encouraging an active social response to the material. 

We further engage in academic conferences, networking and engaging at national and international level with our and others’ pedagogic approaches and the international strategies being employed to address the ‘legacy era’ use of testimony in education and aim to work in partnership with others with similar objectives to explore future partnerships and address those challenges as part of the wider Holocaust education and remembrance community. 

## **ACHIEVEMENTS AND PERFORMANCE** 

In the year since foundation, we have faced the enormous challenges of ‘starting from scratch’ (despite many years of research, academic grounding and pilot years  - 2013 to 2014) as well as the restricted landscape as a result of the global epidemic and resultant financial and arts / education crisis that has limited our otherwise extraordinary success. 

We successfully premiered ‘Kindness: A Legacy of the Holocaust’ (including a filming of the staging for future marketing) to an almost sold out audience at Harrow Arts Centre in January 2022 to tremendous critical acclaim in the presence of the Charges D’Affairs of the Polish Embassy, Alex Maws (AJR), Susan Pollack MBE (now OBE) and other experts and dignitaries. With a financial donation from the European Jewish Fund we were able to undertake a limited Spring schools tour with subsidised school bookings, allowing us to consolidate the quality of production and liaise with school colleagues in our core curriculum areas to begin building complementary education programmes and resources over the summer months for the autumn season once covid restrictions allowed us to offer fuller and richer programmes to schools. 

Over the summer we also made the decision to become a charity and were able to secure the backing and endorsement of the Association for Jewish Refugees, formalise our partnership with Milton Keynes District Reform Synagogue and began piloting a partnership with MacIntyre’s to enable us to offer work placements to adults with learning disabilities. 

In the autumn we were able to recruit new actors to improve the calibre of the production of ‘Kindness’ as well as a high calibre theatre technician / designer to further refine the production on which the educational engagement depends. These actors were trained both in Holocaust history, the history of antisemitism and in other related aspects of our work supporting them representing the charity as we would expect. 

Page **4** of **23** 



Over the autumn season, ‘Kindness’ alongside the newly developed education programmes was able to reach another 10 new schools including, for the first time some schools in Wales. We recruited both a volunteer administrator to help us development management of our systems and processes, and the Trustees agreed to employ a part time charity development officer to ensure compliance and help with financial / reputational growth of the charity. 

In the run up to Holocaust Memorial Day in January 2023, which we marked at an event in a community venue in Milton Keynes as well as some regional schools, we finalised agreement to take ‘Kindness’ to the prestigious JW3 in London for Yom HaShoah in partnership with the AJR and Artistic Director Cate Hollis was invited to speak about our work at an international conference at Lancaster House (Foreign and Commonwealth Office) in the same week helping to significantly widen awareness of our work both nationally and internationally. 

We have overcome, albeit in a more limited way than our ambitions for this powerful work, some of the financial constraints and restrictions. We have successfully engaged volunteers and charitable donations of costumes, props, photocopying and photography to help us undertake the work and set up a justgiving page with some small success to help with purchases. We evidenced substantial local support in our home town with a public event that engaged across the religious, interfaith, arts and educational community. Our reputation is spreading in schools where our core work is grounded and Cate was invited to record a podcast interview with a national Drama teachers’ organisation to help raise awareness further. We have engaged in social media on a basic level and hope to capitalise on that further once we have more volunteers / we are able to employ paid staff to support the work of the charity. 

We have successfully engaged some 10,000 young people in a range of different ‘packages’ as well as created professional and engaged audiences at 2 medium scale theatre events for the public that have helped to consolidate our reputation. We have built some early days partnerships with regional and national organisations that we look forward to capitalising on over the next year and we have received grants / donations to help us continue to develop our work in what is an incredibly financially challenging time for schools. We need to find the means and tools to better measure quantitatively and qualitatively our success relative to our objectives which should be a core objective for our work in year 2 but verbal feedback and the translation of that into endorsement and support from experts who see our work is consistently excellent. 

Most physical assets are currently on loan from Cate, but it is her intention, once we are able to pay for storage that she will make a donation of these items to the charity. We are also having to currently hire a van for touring which is a large 

The notes form part of these financial statements. 

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expense. We hope to fundraise enough to prioritise the purchase of our own van in the near future. Whilst we are grateful for MKDRS and MacIntyres donating rehearsal space, we will also need to look to the possibility of hiring rehearsal space in future as these venues are increasingly unavailable at our key times due to paid hires / religious events etc. 

## **FINANCIAL REVIEW** 

In the period to March 2023, Voices saw a total income of £74,050. 

The European Jewish fund made a donation of £22,000 to support the initial premiere of ‘Kindness’ which was able to pay; 

- Actors, choreography, voice / accent coaching, lighting tech, tour / teacher and director’s fee to create and tour the production in the Spring / summer terms, 

- Some minor elements of the staging, although the majority of these were paid for personally by Cate Hollis in the autumn of 2021, 

- 10 X school subsidies to ensure the production engaged with schools in key areas of the UK during the Spring to help establish our reputation and gain high calibre feedback for future marketing. The average school in the Spring paid £500 of the average £1200 cost of a day with Voices. 

In November 2022 we received an additional £15,000 from the Association of Jewish Refugees to; 

- Reduce costs for a further 8 schools in the Autumn / Spring, 

- Pay for a research study to properly evidence the nature and calibre of our engagement and impact as education in schools (deferred to the following year due to issues with staffing at the Open University). 

In November 2022 we also received a donation from philanthropic organisation Blue Thread. By agreement this was used to pay for Implement UK (charity development company) to work part time to establish us as a charity and work towards more longer term funding. Ron Overton of Implement UK came on board in December 2022 for 2 days per month to support our development and growth. 

In addition, through this financial period, fundraising through public events and social media generated; 

- Justgiving: £253 

Page **6** of **23** 



- Other donations: 

£650 

In the same period, outgoings totalled £67,112. Initial outlay of production costs, initial insurance payments, cinematographer, storage and a number of other sundries were paid for personally by Cate Hollis, in particular prior to the EJF stepping in with financial backing. It is agreed by Trustees that this should not need to happen in future. Cate has made these payments as a donation to the charity. It is also agreed that we will look to a fundraising platform other than JustGiving (Stripe?) in order to maximise the amount of the donations that Voices receives and to make donations easier to make. 

The majority of expenditure is on the key elements of touring theatre – actors / teachers, travel and expenses, van hire, accommodation – as is expected for the nature of theatre in education. The breakdown of this as follows; 

|Actors’ fees:|£34,607|
|---|---|
|Director/teacher:|£9,405|
|Tour expenses:|£5,474|
|Van hire / travel:|£4,046|
|Accommodation:|£3,291|
|Technician:|£3,000|
|Choreographer/voice coach:|£2,320|
|Development fees:|£2,000|
|Insurance:|£1,136|
|Fuel:|£761|
|Staging running costs:|£438|
|Administration:|£244|
|Printing / resources:|£150|
|Accountancy fees:|£240|



In kind donations were made by Siam Costumes (camp uniforms), Shoot and Scoot (guns), Men in Sheds (tree / other set items), The History Bunker (military uniforms), Kodish Photography (premiere photography), MK College (reprographics), Imperial War Museum (training space), Schultz and Wiremu (distressing kit), Association of Jewish Refugees (staff training), MacIntyres (rehearsal space), MKDRS (rehearsal space / advisors). Personal donations of 

The notes form part of these financial statements. 

Page **7** of **23** 



time have been given by approximately 15-20 people over the course of the year including; 

- Van loading / driving 

- Administration 

- Event staffing 

- Training / advising 

- Musical advice / soundtracks 

- Prop making, laundering 

- Marketing / design 

- Public speakers 

In addition, whilst the Trustees agreed to pay Cate; 

a) As director at equity rates for the initial production of the play, 

b) As teacher / tour manager of performance / teaching days, 

Cate has, for the rest of the year (on approximately 0.8 pro rata) worked unpaid for the charity. 

The total of all in kind donations, personal donations of time are hard to quantify, but this amounts to at least £30,000 if not substantially more. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

Voices Of The Holocaust is a charitable company limited by guarantee registered with the Charity Commission (Charity No. 1199926). It is governed by its articles of association. The organisation is governed by the Board of Trustees. The Chief Executive is responsible for the day-to-day operational activities under the supervision and guidance of the Board of Trustees. 

The Board meet regularly – usually termly - depending on the needs of the charity, and are responsible for the appointment of the Chief Executive. They steer the strategic direction and policy of the charitable company and manage risks and opportunities. 

At present, the Board comprises three Directors from a variety of professional backgrounds We are in the process of appointing several new Trustees who we are 

Page **8** of **23** 



confident will bring fresh ideas and insights, which we welcome. It is envisaged, and we are working towards a solid and experienced Board of Trustees with recruitment in the coming 18 months so Cate Hollis can move away from her current role to be employed by the charity to run the theatre and educational aspects of the work. 

Future Trustees are to be recruited through events/ networking, as well as via social media. Potential candidates are interviewed by the Chair, at least one other Trustee, and by the Chief Executive. 

The Chief Executive is responsible for ensuring that the charitable company delivers the services specified and that objectives are met. The Chief Executive also has responsibility for day-to-day operational management of property, recruitment and supervision of the team. 

The Company Secretary was appointed in August 2022, As Company Secretary, she is responsible for ensuring that Voices Of The Holocaust is effectively governed and complies with relevant charity and company law, including the filing of our annual accounts and important updates with the Charity Commission and Companies House as required. Cate Hollis has served as effective Chief Executive since her appointment in March 2022. 

The majority of our services are delivered by self employed actors / teachers, technician / tour manager with volunteers supporting administration and other tasks. 

The Board of Trustees of Voices Of The Holocaust comprise the organisation’s governing membership. Due to the nature of the charitable company’s work, the members continue to seek to ensure that the charitable company is represented by a Board of Trustees that has a variety of relevant experience. The Chair and Treasurer are in turn selected by the Board of Trustees. 

All of the Board, including the Chair and Treasurer, are familiar with the practical work of Voices Of The Holocaust and are encouraged to take an interest in the work of the charitable company. Additionally, the Chief Executive and the Board will be attending training sessions and seminars to familiarise themselves with governance issues, charity law, funding opportunities and project analysis. 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

The registered name of the charitable company is Voices Of The Holocaust and its registered company number in England and Wales is 14002562 . 

The governing document of the charitable company is its constitution, which is approved by the Charity Commission. 

Voices Of The Holocaust is constituted as a charitable company limited by guarantee, registered as charity no 1199926. The directors of the charity (the Board of Trustees) are its corporate members. 

## **The principal and registered office of the charitable company is at:** 

10 Corris Court, Broughton, Milton Keynes, MK10 9NR 

The notes form part of these financial statements. 

Page **9** of **23** 



## **Statement of Directors’ Responsibilities** 

Charity law requires the Directors (who are its Trustees) to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of its financial activities for the period. In preparing those financial statements the Directors are required to: select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent; state whether the policies adopted are in accordance with the Statement of Recommended Practice (Accounting and Reporting by Charities) issued by the Charity Commission for England and Wales and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charitable company will continue in business. 

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at the time the financial position of the charitable company and enables them to ensure that the financial statements comply with the Charities Act 2011. They are responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.  The Directors ensure that any financial information that is published on the organisation’s website is accurate and properly maintained. 

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with Financial Reporting Standard 102 (effective 1 January 2015). 

## **Plans for Future Periods** 

- Explore avenues for future funding / grants and partnerships to help facilitate financial stability / security. 

- Reputational growth amongst national and international experts in the field; to become a renowned charity at the same level as established bodies in the field. 

- Rebrand accordingly and prioritise the development of a new website that is ‘fit for purpose’ and better capitalise on social media. 

- Work closely with Implement UK for charitable growth, ensuring compliance and management of charitable foundations. 

- Build a volunteer base, explore internships and work experience placements 

- Explore the possibilities of new work and related programmes and other Holocaust survivors willing to allow us to tell their stories whilst we are still able to do so 

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- Look at data capture tools and strategies to quantify and qualify our impact; explore university research teams / partners to facilitate this 

- Seek patrons and high profile backers / endorsers in addition to academic and expert endorsement 

Approved by the Board of Trustees and signed on its behalf by the Chairman: 

Cate Hollis 

Date: 31[st] December 2023 

## C Hollis 

The notes form part of these financial statements. 

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**Independent examiner’s report to the trustees of Voices Of The Holocaust Ltd** 

I report to the trustees on my examination of the accounts of Voices Of The Holocaust (the Charity) for the year ended 31 March 2023. 

## **Responsibilities and basis of report** 

As the charity trustees of the Charity 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner’s statement** 

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. 


Signed: 

Name: David Winter MAAT 

Address: 155 Armstrongs Fields, Aylesbury, Buckinghamshire, HP22 7BX Date: 15[th] January 2024 

Page **12** of **23** 



## **Statement of Financial Activities for the Year Ended 31 March 2023** 

|**Income &**<br>**Endowments**<br>**from:**<br>Voluntary<br>Income<br>2<br>Income from<br>Charitable<br>Activities<br>3<br>Investments<br>**Total income**<br>**Expenditure**<br>**on:**<br>Charitable<br>activities<br>4<br>**Total**<br>**expenditure**<br>Net<br>gains/(losses)<br>on investments<br>**Net income/**<br>**(expenditure)**<br>Transfers<br>between funds<br>**Net income**<br>**after transfers**<br>**Other**<br>**recognised**<br>**gains/(losses)**<br>**Net movement**<br>**in funds**<br>**Reconciliation**<br>**of funds:**<br>Total funds<br>brought forward<br>**Total funds**<br>**carried forward**|**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>42,903<br>31,147<br>-<br>**74,050**<br>67,112<br>**67,112**<br>-<br>**6,938**<br>-<br>**6,938**<br>-<br>**6,938**<br>**£**<br>-<br>**6,938**|**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-<br>-<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>**£**<br>-<br>**-**|**Total**<br>**Funds**<br>**2023**<br>**£**<br>**42,903**<br>**31,147**<br>**-**<br>**74,050**<br>**67,112**<br>**67,112**<br>**-**<br>**6,938**<br>**-**<br>**6,938**<br>**-**<br>**6,938**<br>**£**<br>**-**<br>**6,938**|**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>-<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>**£**<br>-<br>**-**|**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>-<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>**£**<br>-<br>**-**|**Total**<br>**Funds**<br>**2022**<br>**£**<br>**-**<br>**-**<br>**-**|
|---|---|---|---|---|---|---|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**|
|||||||**-**<br>**-**|
|||||||**-**<br>**-**|
|||||||**-**<br>**£**<br>**-**<br>**-**|



The notes form part of these financial statements. 

Page **13** of **23** 



## **Balance Sheet At 31 March 2023** 

|**FIXED**<br>**ASSETS**<br>Tangible<br>Assets<br>Investments<br>**CURRENT**<br>**ASSETS**<br>Stocks<br>Debtors<br>Cash at<br>bank<br>**CREDITORS**<br>Amounts<br>falling due<br>within one<br>year<br>8<br>**NET**<br>**CURRENT**<br>**ASSETS**<br>**TOTAL**<br>**ASSETS**<br>**LESS**<br>**CURRENT**<br>**LIABILITIES**<br>**FUNDS**<br>9<br>General<br>Designated<br>Restricted<br>**Total Funds**|**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>-<br>-<br>**-**<br>-<br>-<br>7,514<br>**7,514**<br>(576)<br>**6,938**<br>**6,938**<br>6,938<br>-<br>-<br>**6,938**|**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-<br>-<br>**-**<br>-<br>-<br>-<br>**-**<br>-<br>**-**<br>**-**<br>-<br>-<br>-<br>**-**|**Total**<br>**Funds**<br>**2023**<br>**£**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**7,514**<br>**7,514**<br>**(576)**<br>**6,938**<br>**6,938**<br>**6,938**<br>**-**<br>**-**<br>**6,938**|**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>-<br>**-**<br>-<br>-<br>-<br>**-**<br>-<br>**-**<br>**-**<br>-<br>-<br>-<br>**-**|**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>-<br>**-**<br>-<br>-<br>-<br>**-**<br>-<br>**-**<br>**-**<br>-<br>-<br>-<br>**-**|**Total**<br>**Funds**<br>**2022**<br>**£**<br>**-**<br>**-**|
|---|---|---|---|---|---|---|
|||||||**-**|
|||||||**-**<br>**-**<br>**-**|
|||||||**-**|
|||||||**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|



Page **14** of **23** 



## **Balance Sheet - continued** 

## At **31 March 2023** 

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. 

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements. 

The trustees acknowledge their responsibilities for: 

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015). 

The financial statements were approved by the Board of Trustees on 19[th] January 2024 and were signed on its behalf by: 

## C Hollis 

Cate Hollis Chairman 

Company registration number:  14002562 Registered Charity Number: 1199926 

The notes form part of these financial statements. Page **15** of **23** 



**Notes to the Financial Statements for the Year Ended 31 March 2023** 

## **1. ACCOUNTING POLICIES** 

## **Statement of accounting policies** 

The principal accounting policies adopted, judgement and key sources of estimation uncertainty in the preparation of these financial statements are as set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 

## **Basis of preparation** 

These financial statements are prepared on a going concern basis, under the historical cost convention, as modified by the recognition of certain financial assets and liabilities measured at fair value. The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)).  They also conform to the requirements of the Charities Act 2011 and the Companies Act 2006. 

## **Income** 

Incoming resources are recognised in the Statement of Financial Activities (SOFA) when the following conditions are met: 

- The charitable company becomes entitled to the resources 

- The receipt is probable; and 

- The monetary value can be measured with sufficient reliability 

Where incoming resources have related expenditure both income and expenditure are shown gross in the SOFA. 

Where income is received in advance of the activity to be performed then the income is deferred. 

Grant, donations and legacies are only included in the SOFA when the charitable company has unconditional entitlement to the resources. Grants received in this year and the preceding year are measured on an accrual basis. 

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. 

Contractual income and performance related grants are only included in SOFA once the related goods or services have been delivered. 

Gifts in kind are accounted for at a reasonable estimate of their value to the charitable company or the amount actually recognised. 

Page **16** of **23** 



Donated services and facilities are only included in incoming resources where the benefit to the charitable company is reasonably quantifiable, measurable and material. 

Investment income and subscriptions are included in the accounts when receivable. 

Investment gains and losses include any gain or loss on the sale of any investment and any gain or loss resulting from revaluing investments at the end of the year. 

## **Resources expended** 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to pay out resources. 

Costs of charitable activities comprise all costs identified as wholly or mainly attributable to achieving the charitable objects of the charity, including staff costs and the costs of disseminating information in support of charitable activities. 

Governance costs include costs of the preparation and examination of statutory accounts, the cost of Directors’ meetings and the cost of any legal advice to trustees on governance or constitutional matters. 

Where the charitable company gives a grant with conditions, these are only recognised when the specific conditions have been satisfied. 

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. 

Resources expended are included in the SOFA on an accrual basis.  Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure. 

## **Taxation** 

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

## **Funds structure** 

Designated funds are those which are set aside to meet an essential need or future purpose that the Directors identify as requiring a specific contingency or resource. 

All other funds are held for the general purposes of the charitable company and are unrestricted. 

## **Reserves** 

The charitable company's reserves are assessed regularly and subject to formal annual review by the Board of Trustees. The aim going forward is to ensure sufficient funds are available to enable the charitable company to continue operating for a period of at least one year. 

Page **17** of **23** 



## **2. VOLUNTARY INCOME** 

|Donations<br>Legacies<br>Grants<br>Receivable<br>Other Income|**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br>903<br>-<br> <br>42,000<br>-<br>**42,903**|**Restricted**<br>**Funds**<br>**Total**<br>**Funds**<br>**2023**<br>**2023**<br>**£**<br>**£**<br>-<br>**903**<br>-<br>**-**<br>-<br>**42,000**<br>-<br>**-**<br>**-**<br>**42,903**|**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>**-**|**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>**-**|**Total**<br>**Funds**<br>**2022**<br>**£**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|
|---|---|---|---|---|---|



## **3. INCOME FROM CHARITABLE ACTIVITIES** 

|Schools<br>Support|**Unrestricted**<br>**Funds**<br>**2023**<br>**£**<br> <br> <br>31,147<br>**31,147**|**Restricted**<br>**Funds**<br>**2023**<br>**£**<br>-<br>**-**|**Total**<br>**Funds**<br>**2023**<br>**£**<br>**31,147**<br>**31,147**|**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>**-**|**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>**-**|**Total**<br>**Funds**<br>**2022**<br>**£**<br>**-**<br>**-**|
|---|---|---|---|---|---|---|



Page **18** of **23** 



## **4. RESOURCES EXPENDED – CHARITABLE ACTIVITIES** 

|General Activities|**Direct**<br>**Costs**<br>**2023**<br>**£**<br>63,342<br>**63,342**|**Support**<br>**Costs**<br>**2023**<br>**£**<br>3,770<br>**3,770**|**Totals**<br>**2023**<br>**£**<br>**67,112**<br>**67,112**|**Direct**<br>**Costs**<br>**2022**<br>**£**<br>-<br>-|**Support**<br>**Costs**<br>**2022**<br>**£**<br>-<br>-|**Totals**<br>**2022**<br>**£**<br>**-**<br>**-**|
|---|---|---|---|---|---|---|



Support costs are detailed further in **Note 5** . 

## **5. SUPPORT COSTS** 

|General Activities<br>Governance|**Management**<br>**2023**<br>**£**<br>1,530<br>2,240<br>**3,770**|**Management**<br>**2022**<br>**£**<br>-<br>-<br>**-**|
|---|---|---|



Governance costs are detailed further in **Note 6** . 

## **6. GOVERNANCE** 

|Professional fees<br>Accountancy fees|**2023**<br>**£**<br>2,000<br>240<br>**2,240**|**2022**<br>**£**<br>-<br>-<br>**-**|
|---|---|---|



## **7. TRUSTEES’ REMUNERATION AND BENEFITS** 

Cate Hollis, Chair of Voices of the Holocaust, was remunerated £9,405 during the financial year for her role as director / teacher in the Charity’s productions / schools’ 

Page **19** of **23** 



## tour. Pay was made at standard equity rates, as specified in the Charity’s governing document. 

## **Trustees’ expenses** 

|Trustees' expenses<br>**EDITORS**<br>Trade Creditors<br>Accruals<br>Other Creditors<br>Deferred Income|**2023**<br>**£**<br>-<br>**2023**<br>**£**<br>336<br>240<br>-<br>-<br>**576**|**2022**<br>**£**<br>-<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>**-**|
|---|---|---|



## **8. CREDITORS** 

## **9. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General funds<br>Restricted Funds<br>**TOTAL FUNDS**|**At 1.4.22**<br>**£**<br>-<br>**-**<br>**-**<br>**-**|**Net**<br>**movement**<br>**in funds**<br>**£**<br>6,938<br>**6,938**<br>**-**<br>**6,938**|**Transfers**<br>**between**<br>**funds**<br>**£**<br>-<br>**-**<br>**-**<br>**-**|**At 31.3.23**<br>**£**<br>**6,938**|
|---|---|---|---|---|
|||||**6,938**|
|||||**-**<br>**6,938**|



Page **20** of **23** 



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

|Unrestricted Funds<br>Restricted Funds|**Incoming**<br>**resources**<br>**£**<br>74,050<br>-<br>**74,050**|**Resources**<br>**expended**<br>**£**<br>67,112<br>-<br>**63,342**|**Gains and**<br>**losses**<br>**£**<br>-<br>-<br>**-**|**Movement**<br>**in funds**<br>**£**<br>**6,938**<br>**-**<br>**6,938**|
|---|---|---|---|---|



## **10. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|**Restricted**<br>**funds**<br>**Unrestricted**<br>**funds**|**Tangible**<br>**fixed**<br>**assets**<br>**£**<br> <br>-<br> <br>-<br>**-**|**Investments**<br>**£**<br>-<br>-<br>**-**|**Net**<br>**current**<br>**assets**<br>**£**<br>-<br>6,938<br>**6,938**|**Total**<br>**2023**<br>**£**<br>**-**<br>**6,938**<br>**6,938**|**Tangible**<br>**fixed**<br>**assets**<br>**£**<br>-<br>-<br>**-**|**Investments**<br>**£**<br>-<br>-<br>**-**|**Net**<br>**current**<br>**assets**<br>**£**<br>-<br>-<br>**-**|**Total**<br>**2022**<br>**£**<br>**-**<br>**-**<br>**-**|
|---|---|---|---|---|---|---|---|---|



Page **21** of **23** 



## **Detailed Statement of Financial Activities** 

for the Year Ended **31 March 2023** 

|**INCOMING RESOURCES**<br>**Voluntary income**<br>Donations<br>Grants<br>Other fundraising<br>**Investment income**<br>Deposit account interest<br>Fixed asset investment<br>**Income from Charitable Activities**<br>Schools support<br>**Total incoming resources**<br>**RESOURCES EXPENDED**<br>**Charitable activities**<br>Actors<br>Actors Expenses<br>Director<br>Technical<br>Choreography<br>Staging<br>Accommodation<br>Motor Expenses<br>Travel|**2023**<br>**£**<br>903<br>42,000<br>**42,903**<br>-<br>-<br>**-**<br>31,147<br>**74,050**<br>34,607<br>5,474<br>9,405<br>3,000<br>2,320<br>438<br>3,291<br>761<br>4,046|**2022**<br>**£**<br>-<br>-<br>-|
|---|---|---|
|||**-**<br>-<br>-|
|||**-**<br>**-**|
|||**-**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
||**63,342**|**-**|



Page **22** of **23** 



## **Detailed Statement of Financial Activities** 

## for the Year Ended **31 March 2023** 

|**Governance costs**<br>Professional fees<br>Accountancy fees<br>Trustee’s expenses<br>**Support costs**<br>**Management**<br>Insurance<br>Printing, stationery & postage<br>Admin costs<br>Bank charges<br>Sundry Expenses<br>**Total Resources Expended**<br>Net gains/(losses) on investments<br>**Net income**|**2023**<br>**£**<br>2,000<br>240<br>-<br>**2,240**<br>1,136<br>150<br>244<br>-<br>-<br>**1,530**<br>**67,112**<br>-<br>**6,938**|**2022**<br>**£**<br>-<br>-<br>-|
|---|---|---|
|||**-**<br>-<br>-<br>-<br>-<br>-|
|||**-**|
||||
|||**-**<br>-<br>**-**|



Page **23** of **23**