EURYTHMY UK LTD
(formerly PEREDUR EURYTHMY LTD) Registered Charity Number 288188
Company Number 1759303
Limited by guarantee
FINANCIAL STATEMENTS
for the year ended 30th September 2023
EURYTHMY UK LTD
Company Informa"on
Registered Office Peredur Centre for the Arts West Hoathly Road East Grinstead RH19 4NF Directors/Trustees Mark Garman Nicolas Pople (resigned 20/7/23) Referred to in the accounts as Trustees Birgit Vöge – vice chair Adrian Mark Locher (appointed 20/7/23) Aonghus Gordon (appointed 26/5/23) Ian Clements - chair (appointed 26/5/23, resigned 04.03.2024) Ursula Werner (appointed 26/5/23) Geraldine Warren (appointed 26/5/23) Daniel Brookbank (appointed 4/1/23)
Company Number 1759303 The charity is incorporated in England and Wales. Registered Charity Number 288188 Independent examiner Manningtons Chartered Accountants 39 High Street Ba@le East Sussex TN33 0EE
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EURYTHMY UK LTD
FINANCIAL STATEMENTS
for the year ended 30th September 2023
| CONTENTS | PAGE |
|---|---|
| TRUSTEES' REPORT | 3 |
| INDEPENDENT EXAMINER'S REPORT | 8 |
| STATEMENT OF FINANCIAL ACTIVITIES | 9 |
| BALANCE SHEET | 10 |
| NOTES TO THE ACCOUNTS | 11 |
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EURYTHMY UK LTD
TRUSTEES' REPORT
for the year ended 30th September 2023
Annual Review
The Trustees of Eurythmy UK Ltd present their annual report and financial statements for the year ended 30 September 2023 and confirm they comply with the requirements of the ChariGes Act 2011, the trust deed and the ChariGes SORP (FRS 102).
Our aims
Our charity's purposes as set out in the objects contained in the company's memorandum of associaGon are to:
● benefit the public by promoGng the art and science of Eurythmy in all its aspects, and
- to conGnue the training of Eurythmists.
Ensuring our work delivers our aims
The Trustees work to follow the current guidance of the Charity Commission on the governance of the College in accordance with the current Memorandum and ArGcles of the Company. This ensures that all Trustees are aware of their responsibiliGes to protect its acGviGes as an ongoing concern. New Trustees when appointed are encouraged to fully acquaint themselves with these documents to ensure conGnuity and best pracGce.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objecGves and in planning our future acGviGes. In parGcular, the Trustees consider how planned acGviGes will contribute to the aims and objecGves they have set.
Our objec"ves
The objecGves of the charity are to promote Eurythmy and to teach students who will then go on to teach Eurythmy in Steiner/Waldorf schools in the UK and around the world, in adult educaGon, social care and as therapy. Some may also work with Eurythmy as a performance art.
Beginners are encouraged to join the first year of training, so that they may learn more about the art, engage in a process of self-development and assess whether they wish to undertake the full training.
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Structure, Governance and Management
The organisaGon is a charitable company limited by guarantee, incorporated on 6th October 1983 and registered as a charity on 20th December 1983. The company was established under a Memorandum of AssociaGon which established the objects and powers of the charitable company and is governed under its ArGcles of AssociaGon. In the event of the company being wound up Members are required to contribute an amount not exceeding £1.00.
Recruitment and Appointment of Trustees
The Trustees are recruited from within a wide group of experienced Eurythmists, individuals who wish to see Eurythmy training maintained in the UK and experienced people drawn from the wider voluntary sector. Typically, they are already known to the other Trustees or Faculty staff.
Trustee induc"on and training
This is done on an individual basis as and when new Trustees are appointed. Time is given to introduce new Trustees to the history and aims of the organisaGon by the fellow Trustees and the Faculty. In line with best pracGce in the sector, formal inducGon and training into the roles and responsibiliGes of the charity will be offered.
Organisa"onal Structure
The charity is managed on a day-to-day basis by the Principals, Sigune Brinch and Maren Sto@. They are assisted by the other teaching and administraGve staff with regular oversight by the Trustees.
Trustees
The members who served during the period under review were: Mark Garman, Nicolas People, Birgit Vöge, Adrian Mark Locher, Aonghus Gordon, Ian Clements, Ursula Werner, Geraldine Warren, Daniel Brookbank.
Review of Ac"vi"es and Achievements
As stated in last year’s Trustees’ Report, the decision was taken to change the name of Peredur Eurythmy Ltd to Eurythmy UK and to consolidate Eurythmy training in the UK under this body with the intention of delivering it also at other sites, subject to regulatory approval. This important decision was implemented in September 2023.
• Peredur
In the academic year 2022/23 there were 8 students at the Peredur campus. The central subjects of study were, as always, the various aspects of Speech and Music Eurythmy. ComplemenGng these were our on-going sessions in form-drawing, painGng and sculpture, music theory & singing, as well as creaGve speech and drama, including mask-work, and a weekly review and study session. All of these disciplines strongly support the development of the students' work.
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In December we performed the tale of 'Mother Frost' mulGple Gmes at our annual 'Winter FesGval' in collaboraGon with local children. We also presented the story at 'Nutley Hall', a residenGal seOng for adults with complex needs. The outreach towards, and involvement with, the local community through these and similar acGviGes is an important aspect of our charity and represents valuable learning opportuniGes for our students at the same Gme.
In May our students again supported a class of children, this Gme in the 'Crystal Ball', at the Youth Eurythmy FesGval, which was held at Michael Hall School.
All students also had the pleasure of parGcipaGng in the annual "Forum Eurythmie" FesGval with some of them also performing.
Two students graduated in the summer following 4 years of intense training. Together with an alumna from the previous year they put together the fairy tale of RumplesGltskin and an arGsGc evening programme enGtled "And the Miraculous comes so close", which was toured naGonally. A part of their programme was presented at the Goetheanum in Dornach, Switzerland.
At each end of term all students present their work publicly to the local community, which is an important part of their learning process. It also allows the public an insight into our work in a different way than is possible with performances.
Our public classes have conGnued to run successfully on Friday mornings. Going forward they will be held on Friday lunch Gmes, while a Tuesday morning class is in the planning.
• West Midlands
Our small group continued their good work. Four new young people joined our four performers from the previous year on a new venture, exploring and practicing their new programme, based on the visionary painter and poet, William Blake ‘Earth Awake’.
Together with the story, ‘East of the Sun and West of the Moon’, this was toured to schools, colleges and community centres through Britain.
Special highlights were our performance at the Marylebone Theatre in London, where members of the ‘Blake Society’ expressed their enthusiasm and appreciation, and of course all the students of the Ruskin Mill colleges and schools, where we experience a new thirst and appreciation for the healing power of eurythmy performance. At the same time rehearsals started on Rudolf Steiner’s Foundation Stone Meditation.
During August, eleven young people visited Stourbridge. During that time Rita and Maren followed an invitation to perform at an open-air event at St Georges Square in Liverpool, to celebrate ‘All About Bamboo’. We performed Benjamin Britten’s ‘Six Metamorphoses’ for solo oboe with Jinny Shaw (first oboist of the Hallé orchestra, Manchester).
A new year began with the Stage Group of 7 young performers reworking ‘Earth Awake’, and embarking on a new programme, including Debussy’s cello sonata with a new fairytale, ‘The Three gifts of the North Wind’.
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A special invitation came from musician and cultural organiser Zi Lan from ‘Pagoda Arts’ to perform a specific story for a Chinese New Year concert at Liverpool’s Philharmonic music room, to which we responded with enthusiasm.
Tours are in planning for the upcoming year.
Future plans
To secure the future of Eurythmy in the UK, a number of foundational elements need to be secured. Of these, the most significant are:
-
Regulatory approval to enable Eurythmy UK to offer Higher Education courses
-
Continued financial viability and sustainability
-
Security of tenure and good quality facilities
Financial Review
The net surplus for the year of £44,602 was assisted by the receipt of a substanGal donaGon from West Midlands Eurythmy. Adding to this surplus the £19,503 carried forward from the previous year (2021/22) resulted in the sum of £64,259 being carried forward in to 2023/24.
Risk Management
The Trustees have idenGfied the key risks to Eurythmy UK as:
-
Failure to achieve security of tenure at suitable and affordable premises
-
Insufficient financial and technical support to maintain a financially viable and sustainable organisaGon
-
Insufficient demand for Eurythmy UK’s services
-
One or more teaching staff being unable or unwilling to conGnue working for Eurythmy UK
-
Failure to achieve all necessary regulatory approvals
The Trustees conGnue to monitor the posiGon and to focus their a@enGon on developing and implemenGng plans and strategies to miGgate these risks.
Statement of Trustees' Responsibili"es
The Trustees (who are also the directors of Eurythmy UK Ltd for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom AccounGng Standards (United Kingdom Generally Accepted AccounGng PracGce) and applicable law and regulaGons.
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are saGsfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and applicaGon of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounGng policies and apply them consistently;
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-
observe the methods and principles in the ChariGes SORP;
-
make judgements and esGmates that are reasonable and prudent;
● state whether applicable UK AccounGng Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
● prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will conGnue in business.
The Trustees are responsible for keeping adequate accounGng records that are sufficient to show and explain the charitable company's transacGons and disclose with reasonable accuracy at any Gme the financial posiGon 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 taking reasonable steps for the prevenGon and detecGon of fraud and other irregulariGes.
Approved by the Trustees of the charity on 28[th] of April 2024 and signed on its behalf by:
Birgit Vöge, Vice Chair of Trustees
Date, 29/04/2024
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Independent Examiner's Report to the Trustees of Eurythmy UK Ltd
I report to the charity trustees on my examinaGon of the accounts of the Company for the year ended 30th September 2023.
Responsibili"es and basis of Report
As the charity's trustees of the Company (who are also the directors of the Company for the purposes of company law), you are responsible for the preparaGon of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act").
Having saGsfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examinaGon, I report in respect of my examinaGon of your charity's accounts as carried out under secGon 145 of the ChariGes Act 2011 ("the 2011 Act"). In carrying out my examinaGon, I have followed the DirecGons given by the Charity Commission (under secGon 145 (5)(b) of the 2011 Act).
Independent examiner's statement
I have completed my examinaGon. I confirm that no material ma@ers have come to my a@enGon which gives me cause to believe that:
-
accounGng records were not kept in accordance with secGon 386 of the Companies Act 2006; or
-
the accounts do not accord with such records; or
• the accounts do not comply with relevant accounGng requirements under secGon 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view which is not a ma@er considered as part of an independent examinaGon; or
- the accounts have not been prepared in accordance with the ChariGes SORP (FRS 102).
I have no concerns and have come across no other ma@ers in connecGon with the examinaGon to which a@enGon should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
R T K Walsh FCCA
Manningtons, Chartered Accountants, 39 High Street Ba@le East Sussex TN33 0EE
Date: 29.04.24
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EURYTHMY UK LTD
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 30th September 2023
| Total Funds Total Funds 2023 2022 Note £ £ Income and Expenditure Incoming Resources (unrestricted) DonaGons 51,476 50 Fees 36,050 43,632 Performances 4,429 7,966 Investment Income 0 0 Other Income/short courses 1,496 1,952 Income from part Gme course 1,958 4,108 Restricted fee donaGons 12,250 2,350 Restricted donaGons 8 14,435 6,159 Total income 123,095 66,217 Resources Expended Support Teaching/accompanists 36,828 38,244 Salaries and Payroll costs 14,575 0 Rent and room hire 3,081 5,000 Cost of tour and performances 5,959 12,296 Grants paid 12,250 General AdverGsing and Publicity 186 220 Management and AdministraGon 4,591 6,969 Total Expenditure 78,493 62,729 Unrestricted 0 46 Restricted 0 -46 0 0 Net surplus (defcit) of resources 44,602 3,488 Fund balance brought forward at 1/10/22 19,503 16,015 Funds carried forward at 30/9/23 64,105 19,503 |
Total Funds Total Funds 2023 2022 Note £ £ Income and Expenditure Incoming Resources (unrestricted) DonaGons 51,476 50 Fees 36,050 43,632 Performances 4,429 7,966 Investment Income 0 0 Other Income/short courses 1,496 1,952 Income from part Gme course 1,958 4,108 Restricted fee donaGons 12,250 2,350 Restricted donaGons 8 14,435 6,159 Total income 123,095 66,217 Resources Expended Support Teaching/accompanists 36,828 38,244 Salaries and Payroll costs 14,575 0 Rent and room hire 3,081 5,000 Cost of tour and performances 5,959 12,296 Grants paid 12,250 General AdverGsing and Publicity 186 220 Management and AdministraGon 4,591 6,969 Total Expenditure 78,493 62,729 Unrestricted 0 46 Restricted 0 -46 0 0 Net surplus (defcit) of resources 44,602 3,488 Fund balance brought forward at 1/10/22 19,503 16,015 Funds carried forward at 30/9/23 64,105 19,503 |
|---|---|
Resources Expended Support Teaching/accompanists Salaries and Payroll costs Rent and room hire Cost of tour and performances Grants paid General AdverGsing and Publicity Management and AdministraGon Total Expenditure |
36,828 14,575 3,081 5,959 12,250 186 4,591 78,493 |
Unrestricted Restricted Net surplus (defcit) of resources Fund balance brought forward at 1/10/22 Funds carried forward at 30/9/23 |
0 0 0 44,602 19,503 64,105 |
There are no recognised gains or losses for 2022 and 2023 other than those included in the statement of Financial AcGviGes.
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EURYTHMY UK LTD
BALANCE SHEET
at 30th September 2023
| Note Fixed Assets6 Current Assets Cash at bank and in hand Debtors 7 Total assets Current Liabili"es Fees in advance Other creditors Net current assets Total Assets less Current liabili"es The funds of the charity: Restricted funds Unrestricted funds Total funds |
2023 £ 935 66,655 550 68,140 0 4,034 4,034 63,170 64,105 2,064 62,041 64,105 |
2022 £ 1,067 23,850 0 24,917 4,500 914 5414 19,503 19,503 2,511 16,992 19,503 |
|---|---|---|
For the year ended 30th September 2023 the company was enGtled to exempGon from audit under secGon 477 of the Companies Act 2006 relaGng to small companies.
Directors' responsibiliGes:
-
The members have not required the charity to obtain an audit of its accounts for the year in quesGon in accordance with secGon 476, and
-
The directors acknowledge their responsibiliGes for complying with the requirements of the Act with respect to accounGng records and the preparaGon of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Trustees on 28[th] of April 2024 and signed on its behalf by:
Birgit Vöge, Vice Chair of Trustees
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EURYTHMY UK LTD
NOTES TO THE FINANCIAL STATEMENTS
year ended 30th September 2023
1 Charity Status
The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidaGon.
2 Accoun"ng Policies
Statement of compliance
The financial statements have been prepared in accordance with AccounGng and ReporGng by ChariGes: Statement of Recommended PracGce applicable to chariGes preparing their accounts in accordance with the Financial ReporGng Standard applicable in the UK and Republic of Ireland (FRS 102) (effecGve 1 January 2015) - (ChariGes SORP (FRS 102)), the Financial ReporGng Standard applicable in the UK and Republic of Ireland (FRS 102) and the ChariGes Act 2011.
Basis of prepara"on
The financial statements have been prepared under the historical cost convenGon in accordance with applicable United Kingdom AccounGng Standards, the Charity Commission 'Statement of Recommended PracGce: AccounGng and ReporGng by ChariGes' ('SORP 2015') and the Companies Act 2006. A summary of the principal accounGng policies, which have been applied consistently, except where noted, is set out below.
Exemp"on from preparing a cash flow statement
The Charity opted to adopt BulleGn 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Going concern
The trustees consider that there are no material uncertainGes about the Charity's ability to conGnue as a going concern.
Income
Income including donaGons, full Gme student fees, performances and courses or are of a general nature is recognised when the Charity has enGtlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Expenditure
All expenditure is recognised once there is a legal or construcGve obligaGon to that expenditure, it is probable se@lement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading those aggregate similar costs to that category.
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Charitable ac"vi"es
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its acGviGes and services for its beneficiaries. It includes both costs that can be allocated directly to such acGviGes and those costs of an indirect nature necessary to support them.
Cash at bank and in hand
Cash at bank and in hand comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily converGble to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from students for fees raised in the ordinary course of business. Trade debtors are recognised iniGally at the transacGon price. They are subsequently measured at cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objecGve evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Other creditors
Other creditors are obligaGons to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Taxa"on
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definiGon of a charitable company for UK corporaGon tax purposes. Accordingly, the Charity is potenGally exempt from taxaGon in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the CorporaGon Tax Act 2010 or SecGon 256 of the TaxaGon of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costs £100 or more are iniGally recorded at cost.
Deprecia"on and amor"sa"on
DepreciaGon is provided on tangible fixed assets so as to write off the cost or valuaGon, less any esGmated value, over their expected useful economic life as follows:
| Asset class Piano Ofce equipment |
DepreciaGon method and rate 10% reducing balance 20% straight line |
|---|---|
Fund structure
Unrestricted income funds are general funds that are available for use at the trustee's discreGon in furtherance of the objecGves of the Charity.
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3 Trustees remunera"on and expenses
No trustees, nor any persons connected with them, have received any remuneraGon from the charity during the year. Other than reimbursed travel expenses, no trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Since January 2023 an administrator has been employed. From 1/9/23 the 4 main tutors have been employed (previously self-employed).
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 14,062 | 0 |
| Social security costs | 150 | 0 |
| Other pension costs | 362 | 0 |
| No employees received amounts in excess of £60,000. | ||
| The above costs include restricted donaGons to be distributed as wages of £10,674. |
5 Independent Examiner's Fee
| Independent Examiner's Fee | 2023 2022 £ £ 1,200 840 |
|---|---|
6 Fixed Assets
| Piano | Ofce equipment | total | ||
|---|---|---|---|---|
| £ | £ | £ | ||
| Cost | ||||
| On 1 October 2022 | 900 | 167 | 1067 | |
| Deprecia"on | ||||
| charge foryear at 30/9/23 | 90 | 42 | 132 | |
| Net book value on 30 Sept 23 | 810 | 125 | 935 |
7 Trade Debtors
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Full Gme students | 0 | 0 |
| Part Gme course | 0 | 0 |
| Performance income | 550 | 0 |
| 550 | 0 |
8 Fund analysis
| B/Fwd at 1/10/22 |
Income | Expenditure | Fund transfers |
C/Fwd at 30/09/23 |
||
|---|---|---|---|---|---|---|
| Unrestricted | 16,992 | 95,410 | -50,361 | - | 62,041 | |
| Restricted | YEFproject | 523 | - | -446 | - | 76 |
| Visible Music | 638 | - | - | - | 638 |
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| General bursary fund |
200 | - | - | - | 200 | |
|---|---|---|---|---|---|---|
| Cost of Piano | 1,150 | - | - | - | 1,150 | |
| Ruskin Mill | 10,674 | -10,674 | - | - | ||
| Anthro Society | 11,500 | -11,500 | - | - | ||
| RSAgrants | 1,750 | -1,750 | - | - | ||
| Other donaGons |
3,761 | -3,761 | - | - | ||
| Total Restricted | 2,511 | 27,685 | -28,131 | |||
| 19,503 | 123,095 | -78,493 | 0 | 64,105 |
| B/Fwd at 1/10/21 |
Income Income |
Expenditure nditure |
Fund transfers Fund transfers |
C/Fwd at 30/09/22 C/Fwd at 30/09/22 |
||
|---|---|---|---|---|---|---|
| Unrestricted | 11,541 | 57,708 | -52,303 | 46 | 16,992 | |
| Restricted | YEFproject | 250 | -35 | 308 | 523 | |
| Visible music | 638 | - | - | - | 638 | |
| Student fees | - | 2,350 | 0 | -2,350 | - | |
| Youth in Europe |
308 | -308 | - | |||
| General Bursaryfund |
200 | - | - | - | 200 | |
| TranslaGon project |
1,000 | -1,000 | - | |||
| Support for rent |
2,078 | -2,078 | - | |||
| GraduaGon performance |
- | 1,500 | -3,184 | 1,684 | - | |
| Tour to Domach |
- | 3,409 | -4,029 | 620 | - | |
| Cost ofpiano | 1,250 | -100 | - | 1,150 | ||
| Total Restricted |
4,474 | 8,509 | -10,426 | 46 | 2,511 | |
| 16,015 | 66,217 | -62,729 | 0 | 19,503 |
Analysis of net assets between funds
2022/2023
| Unrestricted funds General | Restricted Funds | Total funds at 30/9/23 | |
|---|---|---|---|
| £ | £ | £ | |
| Tangible fxed assets | 125 | 810 | 935 |
| Current Assets | 65,950 | 1,254 | 67,205 |
| Current liabiliGes | -4,034 | 0 | -4,034 |
| Total Net Assets | 62,041 | 2,064 | 64,105 |
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2021/2022
| Unrestrictedfunds General | Restricted Funds | Totalfunds at 30/9/22 | |
|---|---|---|---|
| £ | £ | £ | |
| Tangiblefxed assets | 167 | 900 | 1,067 |
| Current Assets | 22,239 | 1,611 | 23,850 |
| Current liabili&es | -5,414 | 0 | -5,414 |
| Total Net Assets | 16,992 | 2,511 | 19,503 |
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