2024-12-31-accounts - Theatre Chaplaincy UK

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REGISTERED COMPANY NUMBER: 00215311 (England and Wales)
REGISTERED CHARITY NUMBER: 207315

`REPORT OF THE TRUSTEES AND`

`FINANCIAL STATEMENTS`

`FOR THE YEAR ENDED 31 DECEMBER 2024`

`FOR`

THEATRE CHAPLAINCY UK
(A COMPANY LIMITED BY GUARANTEE)

Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27/37 St George's Road
Wimbledon
London
SW19 4EU

THEATRE CHAPLAINCY UK

FOR THE YEAR ENDED 31 DECEMBER 2024

`CONTENTS OF THE FINANCIAL STATEMENTS`

		`Page`
`Report of the Trustees`	`1`	`to`	`2`
`Independent Examiner's Report`		`3`
`Statement of Financial Activities`		`4`
`Balance Sheet`		`5`
`Notes to the Financial Statements`	`6`	`to`	`10`

THEATRE CHAPLAINCY UK (REGISTERED NUMBER: 00215311)

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 DECEMBER 2024`

TheBoardofTrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2024. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities;StatementofRecommendedPracticeapplicable to
charitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2015) and the Charities Act 2011.

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

Theobjectivesofthecharityaretomeetthepastoralandspiritualneedsofthoseofallfaithsandnone,whoareengagedin the
performing arts.

`Public benefit`

Thecharity'sBoardofTrusteesconfirmthattheyhavecompliedwiththedutyinsection17(5)oftheCharitiesActtohave regard
totheCharityCommission'sgeneralguidanceonpublicbenefits'CharitiesandPublicBenefit'.Thecharitablepurposesof Theatre
Chaplaincy(UK)aresetoutinitsconstitutionandtheobjectsareachievedthroughsupportingmembersofthe theatrical
professions in theatres and online.

`FINANCIAL REVIEW`

`Financial position`

Asummaryoftheincomeandexpenditurefortheyearisshowninthestatementoffinancialactivitiesandthefinancial position
is shown on the balance sheet.

`Reserves policy`

TheBoardofTrusteesseekstomaintainalevelofreservessufficienttocoverthenormaloperatingcostsastheyfalldueand any
contingencies which may arise.

Details of the amounts of reserves held are given in the notes to the accounts.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharitablecompanywasincorporatedasacompanylimitedbyguaranteeon28July1926andisgovernedby its
memorandumandarticlesofassociation.Itwasregisteredasacharityon22September1962.Managementofthe charitable
company'saffairsisvestedinitsBoardofTrustees,membersofwhichareregardedastrusteesofthecharityandalso as
directors of the charitable company.

`Induction and training of new trustees`

NewTrusteesareinvitedtomeetwiththeChairoftheBoardofTrusteestodiscussthecurrentoperationsofthecharityand the
plansforthefuturedevelopment.NewTrusteesarealsogiventhedetailsoftheregulatorsofthecharity(CompaniesHouse and
theCharityCommissionforEnglandandWales)sothatiftheyhaveanyconcernsthattheydonotwishtoreporttotheChair of
Trustees, they can inform the suitable regulator directly.

New Trustees are encouraged by the Chair to attend all meetings and events organised by the charity.

NewTrusteesareinvitedtomeetwiththeHonoraryTreasurerwhowillbriefthemonthefinancialaspectsofthecharity including
therangeandamountsofincome,expenditure,assetsandliabilities.TheywillthenbegiventhelatestReportand Financial
Statement. It is also explained that Trustees have access to the financial records of the charity.

NewTrusteesareadvisedtoacquaintthemselveswiththeCharityCommissionwebsiteandespeciallytheareasthatdeal with
the duties and responsibilities of being a charity Trustees and how to raise concerns over the operation of the charity.

`Risk management`

TheBoardofTrusteeshasexaminedthemajorstrategic,businessandoperationalriskswhichthecharitablecompanyfaces and
confirmthatappropriatecontrolshavebeenestablishedtoenableregularreportstobeproducedsothatnecessarystepscan be
taken to lessen these risks.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

00215311 (England and Wales)

`Registered Charity number`

-1-

`THEATRE CHAPLAINCY UK (REGISTERED NUMBER: 00215311)`

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 DECEMBER 2024`

`Registered office`

St Paul's Church
Bedford Street
Covent Garden
London
WC2E 9ED
Trustees
Mr M Ayres Honorary Treasurer
Mr H Coleman
Revd G Elsey
Revd S Grigg - Chair
Revd J L Meader
Mr D P Robinson
Revd J A Moore (appointed 26/6/24)
Revd D P Wood (appointed 19/11/24)
Mrs A Gelly (resigned 27/2/24)

Managementofthecharitablecompany'saffairsisvestedinitsBoardofTrusteesmembersofwhichareregardedasdirectors of
the charity.

Independent Examiner
J Askew FCA
Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27/37 St George's Road
Wimbledon
London
SW19 4EU

`STATEMENT OF TRUSTEES' RESPONSIBILITIES`

Thetrustee'sareresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatementsinaccordancewith applicable
lawandUnitedKingdomAccountingStandards(UnitedKingdomGenerallyAcceptedAccountingPractice)including Financial
Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Companylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyearwhichgiveatrueandfairviewof the
stateofaffairsofthecharitablecompanyandoftheincomingresourcesandapplicationofresources,includingtheincome and
expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

- select suitable accounting policies and then apply them consistently;

observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;

-preparethefinancialstatementsonthegoingconcernbasisunlessitisinappropriatetopresumethatthecharitable company
will continue in business.

Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatanytime the
financialpositionofthecharitablecompanyandtoenablethemtoensurethatthefinancialstatementscomplywith the
CompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsofthecharitablecompanyandhencefor taking
reasonable steps for the prevention and detection of fraud and other irregularities.

ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relatingto small
companies.

Approved by order of the board of trustees on 13 May 2025 and signed on its behalf by:

Revd S Grigg - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THEATRE CHAPLAINCY UK

`Independent examiner's report to the trustees of Theatre Chaplaincy UK ('the Company')`

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

`Responsibilities and basis of report`

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsiblefor the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006Actand are
eligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsascarriedoutunder Section
145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowedtheDirectionsgivenbythe Charity
Commission under Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwiththe examination
giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

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

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattentionshould be
drawn in this report in order to enable a proper understanding of the accounts to be reached.

J Askew FCA

Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27/37 St George's Road
Wimbledon
London
SW19 4EU

14 May 2025

-3-

`THEATRE CHAPLAINCY UK`

`STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024`

`Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `37,454` `Investment income` `2` `9,620` `Total` `47,074` `EXPENDITURE ON` `Charitable activities` `3` `Expenditure on charitable activities` `32,466` `Net gains/(losses) on investments` `(129)` `NET INCOME` `14,479` `RECONCILIATION OF FUNDS` `Total funds brought forward` `240,610` `TOTAL FUNDS CARRIED FORWARD` `255,089`	`Restricted` `fund` `£` `-` `-` `-` `-` `-` `-` `-` `-`	`2024` `Total` `funds` `£` `37,454` `9,620` `47,074` `32,466` `(129)` `14,479` `240,610` `255,089`	`2023` `Total` `funds` `£` `17,594` `5,387`
			`22,981`
			`9,721`
			`240`
			`13,500` `227,110`
			`240,610`

The notes form part of these financial statements

-4-

`THEATRE CHAPLAINCY UK (REGISTERED NUMBER: 00215311)`

`BALANCE SHEET`

`31 DECEMBER 2024`

`Unrestricted` `fund` `Notes` `£` `FIXED ASSETS` `Investments` `8` `-` `CURRENT ASSETS` `Cash at bank` `256,679` `CREDITORS` `Amounts falling due within one year` `9` `(1,590)` `NET CURRENT ASSETS` `255,089` `TOTAL ASSETS LESS CURRENT LIABILITIES` `255,089` `NET ASSETS` `255,089` `FUNDS` `10` `Unrestricted funds` `TOTAL FUNDS`	`Restricted` `fund` `£` `-` `-` `-` `-` `-` `-`	`2024` `Total` `funds` `£` `-` `256,679` `(1,590)` `255,089` `255,089` `255,089` `255,089` `255,089`	`2023` `Total` `funds` `£` `7,639` `234,411` `(1,440)` `232,971` `240,610` `240,610` `240,610` `240,610`

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
31 December 2024.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended31December 2024
in accordance with Section 476 of the Companies Act 2006.

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.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubject to
the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon13May2025andweresignedon its
behalf by:

Revd S Grigg - Trustee

The notes form part of these financial statements

-5-

THEATRE CHAPLAINCY UK

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,havebeen prepared
inaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicable in
theUKandRepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'The Financial
ReportingStandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
havebeenpreparedunderthehistoricalcostconvention,withtheexceptionofinvestmentswhichareincludedat market
value, as modified by the revaluation of certain assets.

Monetary amounts in these financial statements are rounded to the nearest of £1. The presentation currency is £ sterling.

`Financial reporting standard 102 - reduced disclosure exemptions`

Thecharitablecompanyhastakenadvantageofthefollowingdisclosureexemptioninpreparingthese financial
statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

All voluntary income and subscriptions are included in income upon receipt.

Donationsunderdeedsofcovenanttogetherwiththeassociatedincometaxrecoveryarerecognisedasincomewhen the
donation is received.

The income from fundraising ventures is shown gross, with the associated costs included in fundraising expenditure.

Other income is accounted for on a receivable basis.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharity to
thatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings,
they have been allocated to activities on a basis consistent with the use of resources.

`Tangible fixed assets`

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

Fixtures and fittings- 10% on cost
Computer equipment- 33% on cost

Depreciation is charged in full in the year of purchase.

`Taxation`

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

`Fund accounting`

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

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

-6-

THEATRE CHAPLAINCY UK

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024`

`2. INVESTMENT INCOME`

`2.`	`INVESTMENT INCOME`
			`2024`	`2023`
			`£`	`£`
	`Listed investment income`		`246`	`273`
	`Interest received`		`8,691`	`5,085`
	`Other income`		`683`	`29`
			`9,620`	`5,387`
`3.`	`CHARITABLE ACTIVITIES COSTS`
			`Support`
		`Direct`	`costs (see`
		`Costs`	`note 4)`	`Totals`
		`£`	`£`	`£`
	`Expenditure on charitable activities`	`9,134`	`23,332`	`32,466`
`4.`	`SUPPORT COSTS`
			`Governance`
		`Management`	`costs`	`Totals`
		`£`	`£`	`£`
	`Expenditure on charitable activities`	`21,648`	`1,684`	`23,332`
	`Support costs, included in the above, are as follows:`
	`Management`
			`2024`	`2023`
			`Expenditure`
			`on`
			`charitable`	`Total`
			`activities`	`activities`
			`£`	`£`
	`Website maintenance`		`1,910`	`93`
	`Tel postage & stationery`		`658`	`-`
	`Consultancy`		`18,150`	`-`
	`Travel Expenses`		`798`	`-`
	`Meeting costs`		`132`	`-`
			`21,648`	`93`
	`Governance costs`
			`2024`	`2023`
			`Expenditure`
			`on`
			`charitable`	`Total`
			`activities`	`activities`
			`£`	`£`
	`Independent examiner's fees`		`800`	`750`
	`Independent examiner's fees - non independent`
	`examination`		`850`	`690`
	`Legal fees`		`34`	`-`
			`1,684`	`1,440`

-7-

THEATRE CHAPLAINCY UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

`5. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2024norfortheyear ended
31 December 2023.

`Trustees' expenses`

ExpensesreimbursedtomembersoftheBoardofTrusteesinrelationtotheirroleastrustee,amountedto£Nil (2023:
£102).

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`Unrestricted` `fund` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `17,594` `Investment income` `5,387` `Total` `22,981` `EXPENDITURE ON` `Charitable activities` `Expenditure on charitable activities` `9,721` `Net gains on investments` `240` `NET INCOME` `13,500` `RECONCILIATION OF FUNDS` `Total funds brought forward` `227,110` `TOTAL FUNDS CARRIED FORWARD` `240,610`	`Restricted` `fund` `£` `-` `-` `-` `-` `-` `-` `-` `-`	`Total` `funds` `£` `17,594` `5,387`
		`22,981`
		`9,721`
		`240`
		`13,500` `227,110`
		`240,610`

-8-

THEATRE CHAPLAINCY UK

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

`7. TANGIBLE FIXED ASSETS`

	`Fixtures`
	`and`	`Computer`
	`fittings`	`equipment`	`Totals`
	`£`	`£`	`£`
`COST`
`At 1 January 2024`	`569`	`1,396`	`1,965`
`Disposals`	`(569)`	`(1,396)`	`(1,965)`
`At 31 December 2024`	`-`	`-`	`-`
`DEPRECIATION`
`At 1 January 2024`	`569`	`1,396`	`1,965`
`Eliminated on disposal`	`(569)`	`(1,396)`	`(1,965)`
`At 31 December 2024`	`-`	`-`	`-`
`NET BOOK VALUE`
`At 31 December 2024`	`-`	`-`	`-`
`At 31 December 2023`	`-`	`-`	`-`

`8. FIXED ASSET INVESTMENTS`

Duringtheyearthecharitydisposedofthefixedassetinvestmentwithamarketvaluebroughtforwardof£7,639 for
£7,510 proceeds resulting in a realised loss of £129.

`9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`CREDITORS: AMOUNTS FALLING DUE`	`WITHIN ONE YEAR`
			`2024`	`2023`
			`£`	`£`
`Accrued expenses`			`1,590`	`1,440`
`MOVEMENT IN FUNDS`
			`Net`
			`movement`	`At`
		`At 1/1/24`	`in funds`	`31/12/24`
		`£`	`£`	`£`
`Unrestricted funds`
`General fund`		`240,610`	`14,479`	`255,089`
`TOTAL FUNDS`		`240,610`	`14,479`	`255,089`
`Net movement in funds, included in the above are as follows:`
	`Incoming`	`Resources`	`Gains and`	`Movement`
	`resources`	`expended`	`losses`	`in funds`
	`£`	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`47,074`	`(32,466)`	`(129)`	`14,479`
`TOTAL FUNDS`	`47,074`	`(32,466)`	`(129)`	`14,479`

`10. MOVEMENT IN FUNDS`

-9-

THEATRE CHAPLAINCY UK

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024`

`10. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `movement` `At` `At 1/1/23` `in funds` `31/12/23` `£` `£` `£` `227,110` `13,500` `240,610` `227,110` `13,500` `240,610`	`Net` `movement` `At` `At 1/1/23` `in funds` `31/12/23` `£` `£` `£` `227,110` `13,500` `240,610` `227,110` `13,500` `240,610`
		`240,610`

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

	`Incoming`	`Resources`	`Gains and`	`Movement`
	`resources`	`expended`	`losses`	`in funds`
	`£`	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`22,981`	`(9,721)`	`240`	`13,500`
`TOTAL FUNDS`	`22,981`	`(9,721)`	`240`	`13,500`

`11. RELATED PARTY DISCLOSURES`

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

-10-