THE BRITISH FEDERATION OF FILM SOCIETIES
TRADING AS CINEMA FOR ALL
CINEMA FORALL
2023-24ANNUAL REPORT
CHARITY NUMBER: 276633
COMPANY NUMBER:01391200
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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•ndI￿r6 and not mowim•nt In
funds f￿ttr￿ 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 develOp￿n￿SUpF￿rt
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 Chr￿n9..
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*: l*ilr•g dk* >
2*J
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
Post￿le Neighbourhwd Trust
Filmbankmadia Wèlcom8 Back furKI
Sheffield City CourKil
Cumbn'a NHS Trust
University of sheff￿ld TAP Fund
Equipment
BBFC
WCVGS Vcl& 100
BFI Nolghbwrh￿)d Cinema
R8igon8J Scr8èn Scotland
BFI FILM Audience Netsyork programmo
BFI Film Audience Ne￿ork 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