Company registration number: 00995728 Charity registration number: 500687
STOKE ON TRENT FESTIVAL LIMITED
known as
STOKE-ON-TRENT FESTIVAL
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 30 June 2025
Independent Examiner
McIntosh Accountants Limited
STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Contents
| Trustees' Report | 1 to 2 |
|---|---|
| Independent Examiner's Report | 3 to 4 |
| Statement of Financial Activities | 5 to 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 12 |
STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 June 2025.
Objectives and activities
Public benefit
To foster and promote the knowledge, understanding and appreciation of the arts among the inhabitants of Stoke-on-Trent and the surrounding area.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: M N Lloyd (resigned 7 December 2025) M George (appointed 21 March 2025) B L Pidgeon Dr F D Moroni D Blake-Roberts C F Smart
Chairman: Dr F D Moroni
Statement of trustees' responsibilities
The trustees (who are also the directors of STOKE ON TRENT FESTIVAL LIMITED for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
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 satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Trustees' Report
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial 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 taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on 24 March 2026 and signed on its behalf by:
......................................... Dr F D Moroni Chairman and trustee
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STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Independent Examiner's Report to the trustees of STOKE ON TRENT FESTIVAL LIMITED ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied 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 charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of 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:
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accounting records were not kept in respect of STOKE ON TRENT FESTIVAL LIMITED as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
...................................... Iain A. McIntosh Independent Examiner ICAEW
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STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Independent Examiner's Report to the trustees of STOKE ON TRENT FESTIVAL LIMITED ('the Company')
24 March 2026
Page 4
STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Other trading activities 4 Investment income 5 Other income Total income Expenditure on: Charitable activities 6 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 12 Note Income and Endowments from: Donations and legacies 3 Other trading activities 4 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net income Net movement in funds |
Unrestricted funds £ 148,069 129,937 4,274 1,000 283,280 (279,239) (279,239) 4,041 4,041 63,869 67,910 Unrestricted funds £ 161,167 97,592 3,800 262,559 (246,403) (246,403) 16,156 16,156 |
Restricted funds £ - - - - - - - - - 25,000 25,000 Restricted funds £ - - - - - - - - |
Total 2025 £ 148,069 129,937 4,274 1,000 |
|---|---|---|---|
| 283,280 | |||
| (279,239) | |||
| (279,239) | |||
| 4,041 | |||
| 4,041 88,869 |
|||
| 92,910 | |||
| Total 2024 £ 161,167 97,592 3,800 |
|||
| 262,559 | |||
| (246,403) | |||
| (246,403) | |||
| 16,156 | |||
| 16,156 |
The notes on pages 8 to 12 form an integral part of these financial statements. Page 5
STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Reconciliation of funds Total funds brought forward Total funds carried forward 12 |
Unrestricted funds £ 47,713 63,869 |
Restricted funds £ 25,000 25,000 |
Total 2024 £ 72,713 |
|---|---|---|---|
| 88,869 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12.
The notes on pages 8 to 12 form an integral part of these financial statements. Page 6
STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
(Registration number: 00995728) Balance Sheet as at 30 June 2025
| Note Current assets Debtors 9 Cash at bank and in hand 10 Creditors: Amounts falling due within one year 11 Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 12 |
2025 £ 48,997 139,005 188,002 (95,092) 92,910 25,000 67,910 92,910 |
2024 £ 62,947 148,794 |
|---|---|---|
| 211,741 (122,872) |
||
| 88,869 | ||
| 25,000 63,869 |
||
| 88,869 |
For the financial year ending 30 June 2025 the charity was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies.
Directors' responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 24 March 2026 and signed on their behalf by:
......................................... Dr F D Moroni Chairman and trustee
The notes on pages 8 to 12 form an integral part of these financial statements. Page 7
STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Notes to the Financial Statements for the Year Ended 30 June 2025
1 Charity status
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is: 4 - 5 Piccadilly Arcade Hanley Stoke-on-Trent Staffordshire ST1 1DL
These financial statements were authorised for issue by the trustees on 24 March 2026.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
STOKE ON TRENT FESTIVAL LIMITED meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Taxation
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 definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
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STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Notes to the Financial Statements for the Year Ended 30 June 2025
3 Income from donations and legacies
| Donations and legacies; Donations from individuals Legacies Gift aid reclaimed Grants, including capital grants; Government grants Grants from other charities Regular giving and capital donations Total for 2025 Total for 2024 4 Income from other trading activities Events income; Other events income Total for 2025 Total for 2024 5 Investment income Interest receivable and similar income; Interest receivable on bank deposits Total for 2025 Total for 2024 |
Unrestricted funds General £ 3,000 80,000 6,539 6,508 7,022 45,000 148,069 161,167 Unrestricted funds General £ 129,937 129,937 97,592 Unrestricted funds General £ 4,274 4,274 3,800 |
Total funds £ 3,000 80,000 6,539 6,508 7,022 45,000 |
|---|---|---|
| 148,069 | ||
| 161,167 | ||
| Total funds £ 129,937 |
||
| 129,937 | ||
| 97,592 | ||
| Total funds £ 4,274 |
||
| 4,274 | ||
| 3,800 |
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STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Notes to the Financial Statements for the Year Ended 30 June 2025
6 Expenditure on charitable activities
| Note Governance costs 7 Total for 2024 |
Unrestricted funds General £ 279,239 246,403 |
Total funds £ 279,239 |
|---|---|---|
| 246,403 | ||
| Total expenditure £ |
In addition to the expenditure analysed above, there are also governance costs of £279,239 (2024 - £246,403) which relate directly to charitable activities. See note 7 for further details.
7 Analysis of governance and support costs
Governance costs
| Legal fees Marketing and publicity Other governance costs Total for 2025 Total for 2024 |
Unrestricted funds General £ 3,499 62,916 212,824 279,239 246,403 |
Total funds £ 3,499 62,916 212,824 |
|---|---|---|
| 279,239 | ||
| 246,403 |
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STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Notes to the Financial Statements for the Year Ended 30 June 2025
8 Taxation
The charity is a registered charity and is therefore exempt from taxation.
9 Debtors
| Trade debtors Other debtors 10 Cash and cash equivalents Cash at bank Short-term deposits 11 Creditors: amounts falling due within one year Trade creditors VAT grant repayable 12 Funds Balance at 1 July 2024 £ Unrestricted funds General 63,869 Restricted funds 25,000 Total funds 88,869 |
Incoming resources £ 283,280 - 283,280 |
2025 £ 48,997 - 48,997 2025 £ 4,005 135,000 139,005 2025 £ 105,490 (10,398) 95,092 Resources expended £ (279,239) - (279,239) |
2024 £ 49,475 13,472 |
|---|---|---|---|
| 62,947 | |||
| 2024 £ 23,794 125,000 |
|||
| 148,794 | |||
| 2024 £ 131,824 (8,952) |
|||
| 122,872 | |||
| Balance at 30 June 2025 £ 67,910 25,000 |
|||
| 92,910 |
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STOKE ON TRENT FESTIVAL LIMITED
known as STOKE-ON-TRENT FESTIVAL
Notes to the Financial Statements for the Year Ended 30 June 2025
| Unrestricted funds General Restricted funds Total funds |
Balance at 1 July 2023 £ 47,713 25,000 72,713 |
Incoming resources £ 262,559 - 262,559 |
Resources expended £ (246,403) - (246,403) |
Balance at 30 June 2024 £ 63,869 25,000 |
|---|---|---|---|---|
| 88,869 |
13 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets 14 Analysis of net funds Cash at bank and in hand Net debt Net debt |
Unrestricted funds General £ 188,002 (95,092) 92,910 Unrestricted funds General £ 211,741 (122,872) 88,869 At 1 July 2024 £ 148,794 148,794 At 1 July 2023 £ - |
Total funds at 30 June 2025 £ 188,002 (95,092) |
|---|---|---|
| 92,910 | ||
| Total funds at 30 June 2024 £ 211,741 (122,872) |
||
| 88,869 | ||
| At 30 June 2025 £ 148,794 148,794 At 30 June 2024 £ - |
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