THE BRITISH FEDERATION OF FILM SOCIETIES TRADING AS CINEMA FOR ALL CINEMA FORALL 2023-24ANNUAL REPORT CHARITY NUMBER: 276633 COMPANY NUMBER:01391200 THE oc cTr*MA .yALL Cined For All Conferenc 3, Leigh Fil ty, Ph eter Martin •1
ETY "TrAA NE FILM50UEry ing nities n f ilms vÉsTplAL*W& Su co ies ee Cinema For All Conferenee 2023, Clare Moores from Manche Photo Peter Martin nd S81ford Film Society. GOVERNANCE REVIEW 01 02 03 04 05 05 06 07 Public Benefit Legal and Administrative Information Board of Trustees Patrons and the Honorary Council Risk Management and Serious Incidents Policies Welcome from Andrew Ormston IT Working Group Report 03 05 06 08 09 09 11 12 FINANCIAL STATEMENTS 08 09 10 11 12 FinanciaL Review of the Year Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 13 14 16 17 18
v PUBLIC BENEFIT 01 PUBLIC BENEFIT The charitable objects of Cinema For All are: To advance the education of and to encourage the interest of the public in film as an art and as a medium for information, education and social enlightenment" and to promote the study and appreciation of film specifically. Cinema For All acts to benefit the public in the following ways: EDUCATION ANDTRAINING Cinerna For All's activities benefit the public by providing opportunities to see a wider range of films, to develop an interest in f ilm as an art form, become better informed and educated about f ilm, and to appreciate different cultures and viewpoints. Our annual ¢onferen¢e for community cinema is a unique national event Providing valuable opportunities to network and share best UNIQUE RANGE AND REACH Cinema For All is the only national agency working exclusively on behalf of community cinerria. Our knc>wledge of the breadth and depth of the sector. along with our history of support, enables us to nurture its great variety. The activities of Cinema For All cover the wholè country, 8ncoura8ing and supporting members of the public to engage in community f ilm exhibition across the UK. As a member organisation. Cinema For All speaks for and advocates on behalf of the sector on the natitsnal cultural stage. We work across the UK to provide local, hands-on advice to community f ilm exhibitors. to choosing and hiring equipment, film recommendations, licences and film availability. Personal bespoke advice is given by person via email, phone or zoom calls. A f Ljll range of downloadable digital resource5. as well as a comprehensive community cinema start up pack are available from the website. Cinema For All also distributes its monthly Newsreel magazine to over 2,000 email addresses from across the film. voluntary and arts sectors and produces a popular podcast series. practice on a peer-to-peer level, as well as previewing forthcoming titles. We returned to an in person event in February 2023 and June 2024. Our training and coaching programmes provide valuable supp(>rt, learning and development opportunities for those currently running volunt8er-led film societies and community cinemas and ihose who are starting out. MEMBERSHIP Cinema For All provides a range of affordable membership categories f(>r organisations, f rom (>ur f ree Affiliate membership, to Associate and Full Membership. We offer a reduced pri¢8 INFORMATION AND ADVICE This service covers all aspects of f ilm exhibition, from Selling up community ¢inema.
VPU BENEFIT Ir, CiiigiiiJ Foi- All Gunloronlo 2026. 1>1i(JL(J l)bt&r KlJitin for membership to groups in their firsl and second years with the same level of access to all our amazing services and benefits. any concerns members may have. For All regional networks hold film viewing sessions and training days and the regional representalives form an integral part of Cinema For All. SUPPORTING DISADVANTAGED COMMUNITIES Cinema For All works for the public benefit through project work targeting specific social groups that may be disadvantaged in terms of their ac¢ess to film culture and the broader range of films available. REPRESENTATION Cinema For All uses the data it holds on the se¢tor to make informed responses to various public consultations to advocate for its membership. The Cinema For All board also includes elected trustees who have a particular role in representin8 members, needs on the board and who can be contacted directly with any Film societies and community cinemas play a vital rol& in bringing film to rural and remote ctsmmunities. In addition, our Climate Action Focus group aims to create sustainable networks in areas of the UK without formal Cinema For All Regional Groups. REGIONAL ACTIVITY Properly constituted Cinema
v LEGAL AND ADMINISTRATIVE INFORMATION • 02 •• Tl. 1111 Image: Cinema For All Conference 2023, Photo Peter Martin The f inancial statements found on pages 16 to 30 comply with current statutory requirements, the Mernorandum and Articles of Association and the Statement of Recommended Practice.. the Financial Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 1021 for the Accounting and Reporting by Charities. Cinema For All, British Federation of Film Societies ANNUAL GENERAL MEETING 2024 The Trustees have agreed that the 2024 Annual General Meeting should be online and will take place on 10 December 2024. Cinema For All is the trading name of the British Federation of Film Societies which was incorporated as a company and as a charity on 27 September 1978. The British Federation of Film Societies is a company limited by guarantee ancj has no share capital. The liability of ihe members is limited. The trustees of the ¢harity ar& also the directors of the company. Company Number.. 01391200 Charity Number.. 276633 REGISTERED OFFICE Unit 411, The Workstation 15 Paternoster Row Sheff ield South Yorkshire Sl 28X Throughout this document, Cinema For All will be used when referring to the British Federation of Film Societies. INDEPENDENT EXAMINER Philip Allsop FCA BHP LLP Chartered Accountants 2 Rulland Park, Sheffield, SIO 2PD www.cinemaforall.co.uk BANKERS Lloyds Bank 802 Oxford St Swansea SAI 3AF
03 BOARD OF TRUSTEES 2023124 We would like to express our gratitude for the contribution of all those who have served as trustees. * * k ** Andrew Or1115ton Chair Benjatnin Johnson Vice Chair Patrick Campbell Treasurer Ruijin Board Member Rico lohnson-sinclair 8oard Member Carmen Paddock Board Member lules Roberts Board Member Paula Stott Board Member Tatenda lamera Board Member Andrew Ormston, Graham Hill (Treasurerl Resigned January 20231, Patrick Campbell (Treasurerl Appointed January 20231. Rico Johnson Sinclair, Benjamin Johnson IAppointed February 20221 Elected Vice-chair July 20221, Paula Stott IElected August 20221, Rui lin IElected August 20221, Carmen Paddock (Appointed May 20231, Jules Roberts (Appointed May 20231 and Tatenda Camera (Appointed December 20231. TRUSTEES, RESPONSIBILITIES STATEMENT- CHARITABLE COMPANY approve the financial stalements unless they are sat15fied that they give a true and fair view of the state of affairs of the charitable company and of the incc>ming resources and applicalion of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. 3. make judgements and estimates that are reasonable and prudent., 4. state whether applicable UK Aceountin8 Standards have been followed, subject to any material departures disclosed and explained in the financial statements-, 5. prepare the financial statements on the going concèrn basis unlass it is inappropriate to presume that the charitable company will continue in operation. The trustees (who are also directors of Cinema For All for the purposes of company lawl are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounling Practice). l. select suitable a¢¢ounting p(>li¢ies and then apply them consistently. 2. observe the methods and principles in the Charities SORP 2019 IFRS 1021., Company law requires the trustees to prepare f inancial statements for each financial year. Under company law the trustees must not
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the f inancial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for laking reasonable steps for the prevéntion and dÈtÈcti(>n of fraud and other irregularities. WORKING GROUPS The Board of Trustees organise5 working groups, which can include trustees, staff members and volunteers, with specific skills as required from time lo lime. These groups are focused on parti¢ular projects, or strategic issues that require resolving. An example of working group is IT Development, Finance and Fundraisin8. Membership and others. The Board also allocates overseeing responsibilities to individual trustees, again, as may be required, though this does not change the collective responsibility of the Board. Trustee lead roles include IT, HR, Risk, Finance. Safeguarding and Board-staff Liaison. Cinema For All Conference 23, Photts PeterffiAartin
Image.. Cinema For All Conference 2023, Photo Peter Martin PATRONS AND HONORARY COUNCIL 2023124 Cinema For All has three patrons.. film director. Ken Loach. film producer, Mark Herbert and writer and broadcaster, Danny Leigh. We are very grateful to them for agreeing to lend their names to our organisalion. Théy hèlp to raise the prof ile of Cinema For All with the rnedia and general public, thereby helping to promote the community cinema sector. Our Honorary Council of Vi¢e- Presidents are Marjorie Ainsworth, who celebrated her 102nd birthday In January 2024, Donna Anton, Peter Cargin, Brian Clay and David Miller. People in these roles are not trustees, but have a similar role to our Patrons. However, they may be more hands on and iheir appointment has professional credibility and relevance withir) the area of Cinema For Alls core activity, thus enhancing its profile with other organisation5 involved with film exhibition. The Board has the power to appoint any individual to be the President, or Vice-President.
V RISK MANAGEMENT& POLICIES 05 RISK MANAGEMENT AND SERIOUS INCIDENTS Trustees are responsible for overseeing the risks faced by Cinema For All. Detailed considerations of risk are delegated to the Chief xecutive Off icer. RISK MANAGEMENT SERIOUS INCIDENTS No serious incident5, as def ined by The Charity Commission, have occurred. or been notified in the yèar 2023124. put in place robust and agile plans to support the wellbeing of its staff, members and volunteers. and the wider communities that it Risks are identified, assessed and controls established throughout the year. A review of the charity's risk management process is undertaken on a regular basis and managed under a variety of headings. Under the heading of risk management, we also include a Safeguarding Policy which specifically relates to working with vulnerable people. The Board has a specific lead for Risk and Safeguarding and the risk register and any resulting issues are discussed at each Board meeting. serves. COVID-19 The risks from COVID-19 have not Cinema For All has continued to provide advice and support to members throughout the COVID- 19 pandemic. We have adopted a hybrid working model with staff working from the off ice on a part time basis, while continuing some working from home. gone away and Cinema For All continues to take steps to help minimise risk and safeguard public health. All decisions about our operations and our event programmes are taken in line with current guidance and public health advice. Cinema For All has POLICIES INVESTMENT POLICY Under the Memorandum and Articles of Association the charity has the power to invest in any way the trustees see fit provided no form of permanent trading is undertaken. RESERVES POLICY Cinema For All funds current activities and longer term developments from grants and donations received, and from its earned income. In order to mitigate against any unforeseen expenditure. or fall in in¢om&, Cinema For All aims to maintain its free reserves (net unrestricted current assets) at a level equivalent to six months. expenditure on unrestricted activities. We had aimed to reduce re5erve5 to £IOOk
V POLICIES to cover 6 months, expenditure. This policy will be reviewed and monitored regularly in the light of the changing financial climate and other risks. and makes certain improvements to ensure that its equal opportunitie5 policy can be fully delivered. SAFER SPACES POLICY This policy ensures everyone attending our events is made to feel welcome and supported. This informs and shapes all our events and activities. Cinema For All also has a Code of Conduct, an Anti- Bullying Policy, as well as written policies relating to data protection and management, and complaints. All available on request. In ¢onne¢tion with data protection, Cinema For All complied with ihe General Data Protection Regulation IGDPRI IEUI 201616791 that came into effect on 25 May 2018. SICKNESS, ABSENCE MANAGEMENT AND WELLBEING POLICY This policy has been developed to ensure a consistent and fair approach is taken in the management of sickness and other absence across Cinema For All and outlines the options available to ensure staff are fully supported and their wellbeing taken into account while minitnising the impact of absence and sick leave on the delivery of our services. GRANT MAKING POLICY Under the Memorandum and Articles of Association the Charity is able to make grants, or ¢ontribute towards the funds of community cinemas as it sees fit. EQUAL OPPORTUNITIES POLICY Cinema For All strives to be an equal c>pportunities employer and aims lo ensure that individuals are recruited, promoted and treated on the basis of their relevant merits and ability to do ihe job in question. Specifically, our policies ensure that no member of staff, volunteer, or job applicant receives less favourable treatment on the grounds of gender, marital status, colour, race, nationality or eihnic origin, disability, age, sexual orientation, religious or political belief, trade union activity, physical appearance or ma For All Approved by order of the members of the board of Trustees and signed on their behalf by.. SAFEGUARDING POLICY As Cinema For All increased its work supporting disabled groups, rnarginali5ed and disadvantaged communities to screen f ilms, our Safeguarding Policy outlines our approa¢h to working with vulnerable groups. This approach takes a lead from our specialist partners to ensure people's wellbeing is promoted, and their wishe views and beliefs taken into account. as taking all practicable steps to prevent the risk of abuse, or neglect. Name.. Andrew Ormston Date.. 2711112024 procedures All tjoard members and operational staff Carry out safeguarding training and we have designated safeguarding lead at the operations level. 10
V WELCOME FROM OUR CHAIR 06 WELCOME FROM ANDREWORMSTON 023124 was a year of both lidation It is also important to acknowledge exist for Cinema delighted to appoint Jaq Chell to the role of CEO following a competitive recruitment process and we welcomed new members to the Board bringing new areas of expertise and geographical reach. We a150 worked with the team to improve working terms and conditions following the disruptions and challenges of the pandemic years. arly the continued support and enthusiasm for our work frorn the British Film Institute. As we look to the future the upcoming centenary of the filrn society movetnent provides a great platform for the development of fresh initiatives that will expand our value to the community cinemas throughout the UK. It is both a reminder of the importance of cinema as part of community life and as a ¢atalyst for social and cultural action. The leam continues to provide members with services, equipment, and advite that is widely appreciated. We continue to improve our digital interface to improve both efficiency and utility for the CFA rnernbership. Our focus on supporting both the greening of the sector and its valuable screen heritage has been very positive and has attracted new partners to our work. Finally, a note of appreciation to the CFA membership who bring screen culture to life in such a variety of settings across the country. Andrew Ormston Chair of the Board of Trustees 11
V ITWORKING GROUP REPORT 07 REPORT erthe p two years Cinema For All has invested meaningfully into leveling up its technology infrastructure. with the purpose of improving the services it provides to members. Last years Annual Report highlighted the Working Group itiative, an exercise that brings trustees at The new service launched in July 2023; in the 13 months since the system went live, we have s 15% increa in estimated of 17 hours providing the team more time to develop their relationship with mémbers and provide more efficient services. The fir se of this ambitious roject as delivered a redesign of the Cinerna For All website, making it easier for new grc>ups and existing members to find ontent to support their needs. In the year ahead the team very uch looks forward to giving members and audiences more ways to connect and engage through these digital services. Cinema around strategic projects. One of those ongoing initiatives has been to upgrade a number of systems and services which underpin the digital experience for members, while looking to reduce the administrative overhead of running those services for staff. allowing more time to be allo¢ated to supporting the membership and launching new offerings. Groups have shared their thoughts on the equipmeni hire s¢hetne, remarking that'without this scheme I don't think we would have been able to deliver our community cinema project" IForgewood Coop). Our hubs have commented that they find.the new system very easy to use", enabling them to rnake 'collectionldrop off times very clear to the public and allow to èasily block datesltimès out if these are unworkable." They also said that they like how they are sent details when a booking is made, this allows them to manage their diary effe¢tively. These investments would not be possible without the support of our key partners- particularly the BFI - whosè long term commitment to Cinema For All has provided the financial resources required to bring these exciting and much needed developments to community Cinemas and their audiences across the UK. The Working Group began with an overhaul of the equipment hire scheme. This important service allows exhibitors to rent equipment, such as projectors, from nearby hubs to run screenings. Many Community Cinèma groups do not have the financial resources to invest in equipment, so having easy and affordable access is critical to helping them operale. Historically the experience for members to rent equipment and connect with the local hubs for pick-up was inefficient and lacked transparency. Following an upgrade in this service members now enjoy a digital experience to assess equipment availability. make bookings and organize pick up. Following this the team turned their attention to a larger project- a modernisation of the Cinema For All website. More than just a facelift, this digital platform investment will transform several member facing services- such as the f ilm booking scheme, as well as mycommunitycinem2, a service that connects exhibitors with audiencè membèrs. Benjamin Johnson CFA Vice Chair 12
V A WORD FROM OUR TREASURER 08 FINANCIAL REVIEW OFTHEYEAR 2024 has been challenging year for Cinema For All which included new leadership with an internal promotion of Jaq Chell into the role of CEO. The appointment of a new CEO has brought a fresh perspective, renewed strategy and a push for greater collaboration within the team. However, these are challen8in8 times for the charity sector as a whole and ¢reative and ¢ultural organisations in particular. F(>¢using on the devèlopment of income 8eneratin8 partnerships and projects that benefit Cinema For All and our membership is a priority for the coming year. The organisation continues to rely on its strategic partner BFI Film Institute its main source of income, this is supplemented by membership fees, DVD bookings and equipment hire. As a result of above Cinema For All remains challenged, we saw grant funding decrease 170A from previous year £177,99812023 £214,692). Subscription decreased marginally by 2% from their 2023 levels to £28.531 and revenue from trading operations decrease 14.kn to £51,15212023 £59,547) which led to overall revenue decreasing by 15% to £259,86612023 £307,435). Expenditure remained relatively constant with a marginal decrease of 7Qh at £314,18412023 £337,261). Total funds carried forward decreased by 30% to £128,61212023 £182,930). Cinema For All will rernain resilient and cost effective regarding its operations. Therefore. the leam and Board of Trustees, will Continue to ensure the Charity remains well managed and financially viable through 2025 and beyond. Patrick Campbell CFA Treasurer 13
V A WORD FROM PHILIP ALLSOP 09 INDEPENDENT EXAMINER'S REPORT I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2024 which are set out on pages 16- 30. RESPONSIBILITIES AND BASIS OFTHE REPORT As the charity trustees of the company land also its directors for the purposes of eompany lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 I'the 2006 Act'l. Having satisf led myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company s accounts as Carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 1451511bl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT Since the ¢ompany s gr(>ss in¢ome ex¢eeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualif led to undertake the examination because l am a member of the ICAEW which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe thal in any material respect- 14
V AWORD FROM PHILIPALLSOP accounting records were not kept in respect of the company as required by section 386 of ihe 2006 Act. or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of section 396 of the 2006 Acl 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 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 lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. 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. Philip Allsop FCA BHP LLP Chartered Accountants 2 RLJtland Park, Sheffield S102PD Date: 3 December 2024 Signature= Signer ID.. YHZA7ZGW88... 15
v FINANCIAL STATEMENT 10 STATEMENT OF FINANCIAL ACTIVITIES For the year ending 31 March 2024. Not•$ Unr•strl¢t•d Funds Ro$trl¢tod Funds 2024 Tol 2023 Total In¢Mi• from: Donations and lewes 50 Income from charttaljle actlvllles." Grants Sponsorship Subscfiplions 480 870 28,531 177,518 177,998 670 28.531 214,692 3,600 29,186 In¢om• from othw tr•dlno *¢U¥ftl•$.' Commerclal trading operauons 48,620 51,152 59.547 In¥•stm•nt Ineomo 1,209 1,209 311 Oth•r Incom• 200 2110 49 Total Incom• 79,816 180,050 259,866 307,435 Exp•ftdnurn oft.. Charitable activities Other 10 136,110 176,529 312,639 336.374 887 Total •xp8ndlluro 136110 178074 Net expendlturelllncorno) 29,826 Transfers b8h¥88n ktnds 18,19 Not 8xp•ndIr6 and not mowim•nt In funds fttr yéar 1,976 54.318 29,826 Reconelllalon of funds Total funds broughlforward 1SO,962 31.968 182.930 212,756 Total fund8 carrlod fohward 94.668 33.944 128.612 182,930 The statement of f inancial activities includes all gain5 and losses recognised in the year. All income and expenditure derive from continuing activities. 16
v FINANCIAL STATEMENT 11 BALANCE SHEET As at 31 March 2024 Note5 2024 2023 Fixed assets Tangible assets 14 8,993 5,339 8,993 5.339 Current assets Debtors Cash at bank and in hand 15 11,658 144,719 43.557 186,675 156,377 230.232 Creditors falling due wrthin one year 16 136.7581 152,6411 Net current assets 119,619 177.591 Net assets 17 128.612 182.930 The funds of the charity.. UnrestriGted fund5 Restricted funds 18 19 94.666 33,944 150,962 31.968 128,612 182,930 The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements were approved by the Board on 2711112024 and signed on its behalf by.. The Trustèès consider that thè Charity is èntitlèd to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 20061.the Act") and members have not required the Charity to obtain an audit for the year in question in a¢¢ordan¢e with se¢tion 476 of the Act. Andrew Ormston Chair of Trustees The notes on page 18 to 30 form part of the financial statements. Company registration number.. 01391200 The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 17
v NOTES ON THE FINANCIAL STATEMENT Accounting policies Basis of preparation of financial stat ents The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recotnmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard appli¢able in the United Kingdom and Republi¢ of Ireland IFRS 1021, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. Cinsma For All mèèts thé d8finition of è public benèfit entity undér FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless Otherwise stated in the relevant accounting policy. The financial statements are prepared in sterling, which is the functional currency of the charity and rounded to the nearest £. Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are f unds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cosls of raising and administering such funds are charged against the spe¢ifi¢ fund. Thè aim and use of each restri¢ted fund is set out in the notes to the financial statements. Going Concern The Board has considered the legacy of the COVID-19 pandemic as well as the cost of living erisis on the ¢harity s ineome and operating eosts. Cinema For All was awarded its largest ever grant, over £525k, in March 2023 as part of the Audience Projects Fund. This three year funding covers the financial years 23124 until 25126. We are currently working on a bid to another key funder, EFF and other bids. We work with a freelance fundraiser to support ihis. Cinema For All's Fundraising and Income Generation Working Group are keeping a Close eye on funding developments and opportunities and working to a fundraising and business development plan to mitigate against any negative effect5 of funding gaps. Income from paid services such as membership and equipment hire are still below pre pandemic levels, but have been increasing year on year since. The Board has prepared forecasts of income and expenditure for the periocj to 31 March 2025 and Subjected these forecasts to sen51tivity analysis which shows that they have sufficient reserves to be able to continue for the foreseeable future. They will continue to monitor the impact on income on a monthly basis and at t)oard meetings, and take appropriate action as necessary. The Board therefore continues to adopl the going concern basis of preparation for these financial statemenls. 18
V NOTES ON THE FINANCIALSTATEMENT Income All income is rèco8nisèd once the Charity has entitlèmant to the income, it 1$ probable that the income will be received and the amount of income receivable can be measured reliably. Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benef it to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendilure is classified by activity. All resources expended are in¢lusive of irrècoverable VAT. Tangible fixed assets and depreciation Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows.. Projectors, Lenses and Films (Non Project Relatedl 20QA straight line Projectors, Lenses and Films (Project Relatedl Life of project Office Furniture and Equipment (Non Project Relatedl 20% straight line Office Furniture and Equipment I Project Relatedl Life of project 19
v NOTES ON THE FINANCIAL STATEMENT nterest receivable Interesl on funds held on deposit is included when receivable and the amount can be measured reliably by the Ch4rity,' this is normally upon notif i¢ation of the interest paid or payable by the Bank. Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid invtrstments with a short maturity (>f three months or less from tho date of acquisition or opening of the deposit or similar account. 1.10 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anlicipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. 1.11 Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instrurnents. Basic financial instrurnents are initially recognised at transaction value and subsequently measured at their settlement value wilh the exception of bank loans which are subsequently measured at amortised ¢ost using the effective interest method. 20
v NOTES ON THE FINANCIAL STATEMENT Pensions The Charity operates a def ined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 1.13 Critical accounting estimates and areas of judgement Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions.. The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. There are no estimates and assumptions that have a signif icant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next f inaneial year. 21
v NOTES ON THE FINANCIAL STATEMENT Prior year 8tatemant of financial activiti88 Unr•strictod Funds R•8trict•d Funds 2023 Total Incom8 trom= 50 50 Donth'ons and legacies Income fmm charitable activities.- Grants Sponsorship Subscriptions 6.800 3.600 29.186 207.892 214.692 3.600 29.186 Income from other trdding activities.- Commercial trading operations 49.645 9.902 59.547 Investment incorne 311 311 Other income 49 49 Total Incomo 89.641 217.794 307.435 Expenditure on.- Charitable activitie5 Other 104.702 199 231.672 688 336.374 887 Total •xp&nditur6 104.901 232.360 337.261 Nèt in¢omellexpenditurel and nel movement in lund 113.2531 116.5731 129.8261 Roconciliation of funds Total funds brought forward 164.215 48.541 212.756 Total funds carried foTwaid 150,962 31.968 182,930 22
v NOTES ON THE FINANCIAL STATEMENT Don•tlon• and l•gaci•• Incom• 2023 Unreslricte(I lunds General donalons 101 Grant Income 2024 Unrestricted Funds Arnold Clark Lottery Grant Esmee Fairbairn Foundation cost of living Regional Screen Scotland Restricted funds BFI Audience Fund Esmee Fairbaim Foundation Poslcode Lottery Neighbourhood Trust BFI Film Audience Network IFANI others- BFI Major Seasons,Filmbankmedia Fund, TAP Project 159.992 io.K Total 1,050 214.692 Sponsorship incom 2024 2023 Unrestricted funds Filmbankmedia WRS Insuran brokers others 600 2.500 500 600 70 Total 670 3.600 Subscription income Unrestncted funds Annual subscriptions a$31 29,186 Total 29.186 23
v NOTES ON THE FINANCIAL STATEMENT 7 Income from charitable activities Unreslricled funds B¢)oking Scheme. sales of shorts DVDS, equipment hire and group viewng session fees Reslricled funds Consultancy income Total Investment income Unreslricled funds Deposit income Total Othér in¢omo Unreslricled funds Coronavirus Job Retention Scheme SW Group income Total 10 Charitable activities 2024 Total 2023 Total Unrestricted Restricted Unrestricted Restrided Re8earchlinfomation Booking scheme Events Insurance Oprfalion$ Regional develOpnSUpFrt 414 5,114 414 25,695 260 1,500 281,554 3,216 50 22,582 16,826 800 6.882 437 1,795 219.758 2,000 850 29,464 17,263 1,795 285,002 2,0) 20.581 260 500 112,553 2,216 1,000 168.001 1,000 e5,244 136,110 17&529 312,639 104,702 231,872 336,374 2D24 Total 2U23 Total 11 Olhw •xp•ndltUf• Unrestricted Restricted Unrestricted Restricted 1,545 1,545 199 688 887 12 N•t Inc¢>Th* l {•xp•ndllur•l Th'i is Staled after Chrn9.. 2024 2023 2,050 2,343 24
v NOTES ON THE FINANCIAL STATEMENT 13 Employees 2024 2023 Number of (FTE) employees at year end. No employee received remuneration amounting to more than £60,000 in either year. The trustees do not receive remuneration (2023 - £nil). The total amount of expenses received by trustees was £414. (2023= £827, 8 trustees). The total amount of remuneration received by key management personnel was £67,656 (2023= £111.635}. The charity considers its key management personnel lo be Deborah Parker (Chief Executive Officer- left Sept 2023), Jacqueline Chell (Head of Programme and Business Development until Sept 2023, Chief Executive Officer now and Lucie Kordacova (Office and Operations Manager). 2024 2023 Wages and salaries National insurance Pensions 143,647 140,495 45,998 46,670 11,794 12,355 Total 201439 199,520 25
v NOTES ON THE FINANCIAL STATEMENT 14 Projection equipment Fixtures fittings and equipment Total 165,330 6.118 112.725 58,723 18,475 361 16.851 1,985 183,805 6,479 1129.5761 60.708 160.622 2,489 112,725 50,386 17.844 336 16,851 1,329 178,466 2,825 {129,5761 51,715 31Jt IrtZ4 tjl Il#¢n Eji knaZJ 8.337 4.708 656 631 8,993 15 D•btorn 41 557 16 Cr•dltrrt: lilr•g dk > 2J 48.1 IIJJ 17 An4• fi•t *•••ts b•lw••n lund• 1214X 4X,7rq) J3. 12BA12 26
v NOTES ON THE FINANCIAL STATEMENT T J3 IN2X2 IS2,4111 18 unf08trlct fund8 April 2023 Incom8 Expendituro Transf8TS 31 March 2024 Other unrethcied 150,962 Gon•ral unr•$tri¢t6d fund• 150,962 79,816 79,816 1136,1101 136,110 94,668 94,668 Purposes of unrestricted funds These are funds which can be used in accordance with the charitable objectives at the discretion of the Iruslees 1 April 2023 Incomo Exp8nditur8 Tran8f8r8 31 March 2024 3.505 19.525 1.000 4.570 15681 400 350 3,487 24,233 1.000 2.574 15681 400 350 17501 45 Wl Fw•1 179,050 1174,3421 11,9961 17501 19551 1.0110 266 1.417 734 761 1,417 734 761 IVCVGS I 1131 1131 31,968 180,050 178 074 27
v NOTES ON THE FINANCIAL STATEMENT Purposes of restricted funds: BFI.. British Film Institute Strategic Partners- NGO responsible for film and f ilm culture in ihe UK. Now defunct scheme that supported film exhibition activity for organisations delivering support for BFI Film Forever and BFI Film Audience Network IFANI priorities. BFI.. British Film Institute Audience Fund- replaced ihe BFI Strategic Partners f unding in Oct 2017 to fund organisations delivering against BFI priorities. BFI Love was a major season run in 2015 for which we received sotne funding from BFI FAN. See more about BFI FAN below. This pot covered our admin costs of running the programme in 2015116. EFF the Esmée Fairbairn Foundation is a large grant making foundation which funds our Operations and Office Manager role and part funds our Head of Programme and Business Development position. Though Restricted EFF permitted us to class these funds as Unrestricted due to the COVID-19 pandemic. Postcode Neighbourhood Trust- the Postcode Neighbourhood Trust supports smaller charities and good causes in the north of England to make a difference to their cornmunity for the benefit of people and planet. We were awarded £20,000 to support core costs. Filmbankmedia - Filmbankmedia is one of the largest non theatrical film distributors in the UK and a regular sponsor of Cinema For All events. They have made available bursaries to support community cinema groups to reopen in 2021122 and 22123 in the wake of the COVID-19 pandemic. The funds are distributed by Cinema For All. Sheff ield City Council Sheff ield s local authority, who made available screening bursaries for groups in the city to take part in a local film premiere. Cumbria NHS Trust- NHS Regional Trust in the North West of England which provided funding to support the screenings of NHS produced film content telling the stories of NHS staff dLJring the COVID-19 pandemic which Cinema For All managed. University of Sheff ield TAP Fund this fund from the University of Sheff ield supports businesses lo take on internships for its Students. A programme in which Cinema For All took part hosting two interns. 28
v NOTES ONTHE FINANCI STATEMENT Equipment- Funding to rchase equipment. However, in 2020-21 funding for equipment was repurposed (with BFI consent) to create a venue fund for groups during the COVID-19 pandemic. BBFC.. The British Board of Film Classification The national body responsible for film classification and certification in the UK. They funded a Launchpad Hothouse project in South Yorkshire for training young people. WVCGS/Vole100- Go ernment funding from the Government Equalilies Office to celebrate 100 years of some women gaining the vote. This funded the production of a short archive film and special celebratory events around the North of England. BFI NeighboLJrhood Cinema- This is for the taking over and running of the BFI Neighbourhood websile which has now been subsumed by I redesigned as the Mycommunitycinema website. No further proje¢t activity took pla¢e during 2020121 due to COVID-19. Regional Screen Scotland IRSS) - A Cinema Near You is a Creative Scotlandl Screen Scotland funded project run by RSS which we are involved in supporting training. Regional Screen Scotland is a non profit organisation working to support independent film exhibition across S¢otland.. BFI Film Audience Network IBFI FAN) Major Seasons Project Funding - The BFI FAN is a national network of regional funders supporting film exhibition activity across the UK and is an inititive of the BFI. Major Season projeet funding supports activity promoting various film seasons. In 2015 this was called Love, in 2020121 this was intended to be Japan. Though some Japan season work took place in the South West Group, the national campaign was halted by the funder allowing us to retain the funds. 29
V NOTES ON THE FINANCIAL STATEMENT Ro•trictod fund•- wior yoar 1 April 2022 Income Expenditure Transfers 31 March 2023 BFI Strategt'c Partners BFI Audianea Fund BFI Love Admin EFF Postle Neighbourhwd Trust Filmbankmadia Wèlcom8 Back furKI Sheffield City CourKil Cumbn'a NHS Trust University of sheffld TAP Fund Equipment BBFC WCVGS Vcl& 100 BFI Nolghbwrh)d Cinema R8igon8J Scr8èn Scotland BFI FILM Audience Netsyork programmo BFI Film Audience Neork Ma)r Se&8or 3,505 24,757 1.000 8.000 3,444 2,100 350 3,505 19.525 1.000 4.570 15681 400 350 160.094 1163.4571 11.8691 28.000 131.4301 14.0121 11,5001 12001 9,800 3.100 19,6621 13.1001 11381 266 1,417 734 761 266 1,417 734 761 10.900 6.100 110.8991 18.3001 2,200 Restricted funds 48,541 217.794 232.360 2,007 31,968 20 ToX¥tion As a charity, Cinema For All is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 30