COMPANY REGISTRATION NUMBER: 01455286
CHARITY REGISTRATION NUMBER: 516695
Carlisle Green Room Club Limited Company Limited by Guarantee Unaudited Financial Statements 30 April 2024
GORDON CONSULTANCY LIMITED
Chartered accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Carlisle Green Room Club Limited
Company Limited by Guarantee
Financial Statements
Year ended 30 April 2024
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities (including income and | |
| expenditure account) | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 16 |
| Notes to the detailed statement of financial activities | 17 |
Carlisle Green Room Club Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 30 April 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 April 2024.
Reference and administrative details
Registered charity name
Carlisle Green Room Club Limited
Charity registration number 516695 Company registration number 01455286 Principal office and registered West Walls Theatre office West Walls Carlisle CA3 8UB
The trustees
Independent examiner
Mr D Wood (Resigned 25 July 2023) Mrs S White (Resigned 25 July 2023) Mrs V Ramsden (Appointed 25 July 2023) Miss K Sparkes-Mcsevich (Appointed 25 July 2023) Mr J Munn (Appointed 25 July 2023) Mr R W Gordon, FCA Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Structure, governance and management
The principal activity of the charitable company continues to be that of theatre management and production.
Method of Appointment or Election of Trustees
In accordance with Article 24, all officers and committee members shall be elected annually by membership.
Constitution
Carlisle Green Room Club Limited is a charitable company limited by guarantee incorporated in England & Wales, its company registration number being 01455286. The charitable company is also registered with the Charity Commission, its charity registration number being 516695. The charitable company was incorporated on 19 October 1979 and its governed by its Memorandum of Articles of Association on 17 July 1984.
1
Carlisle Green Room Club Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 April 2024
Structure, governance and management (continued)
Risk Management
A formal risk assessment has been carried out and presented to the Trustees. The Trustees have introduced a risk assessment process and priority has been given to the potential impact and the likelihood of occurrence the charitable company may face..
Objectives and activities
Objects
The objects of the charitable company are to promote, maintain, improve and advance education, particularly by the production of educational plays and the encouragement of the arts, the arts of drama, dance, singing and music.
Public Benefit
The Trustees have considered the guidance published by the Charity Commission in relation to public benefit and confirm that their objects adhere to this guidance with the following statement:
'The charitable company was established to provide the opportunity to participate in the production of the art of drama, mime, dancing and music to all those who wish to take part. The charitable company also allows access to the arts by producing dramas which are available to the general public at minimal cost'.
Achievements and performance
Achievements and performance: During the financial year to 30.04.2024, the club has seen a strong boost in turnover due to an increase in external parties hiring the theatre for their productions, which have been popular with the local community. Ticket sales for the member-run productions have also seen a boost on the prior years, further highlighting the recovery of the aftermath of the Covid-19 period.
Financial review
During the year the charitable company has made a gain of £30,222 and has reserves carried forward for the forthcoming year of £173,033. The results are as expected with operations being back to full capacity and the general management of the theatre encouraging more use of the space, for example by increasing external hirings and events.
Going Concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
Reserves Policy
The original free reserve of £6,000 for a three month period has been increased to £10,000, in light of the club recently undertaking another rental agreement for extra wardrobe space (though this was after year end?) and also to acknowledge the effect of price increases due to inflation.
2
Carlisle Green Room Club Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 April 2024
Plans for future periods
Since the previous report, the club has had too many obligations and productions planned in to consider any major overhauls regarding technical upgrades. It is, however, still in the pipeline. The club have also been considering using some of the reserves to purchase a commercial space to use as wardrobe, to reduce the overheads in the long term.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 5 September 2024 and signed on behalf of the board of trustees by:
Mr J Munn Trustee
3
Carlisle Green Room Club Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Carlisle Green Room Club Limited
Year ended 30 April 2024
I report to the trustees on my examination of the financial statements of Carlisle Green Room Club Limited ('the charity') for the year ended 30 April 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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
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:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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
-
the financial statements 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.
Mr R W Gordon, FCA Independent Examiner
Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
4
Carlisle Green Room Club Limited
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 30 April 2024
| 2024 | 2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Charitable activities | 5 | 65,552 | 65,552 | 55,512 |
| Other trading activities | 6 | 2,254 | 2,254 | 4,399 |
| Investment income | 7 | 29 | 29 | – |
| Other income | 8 | 30,315 | 30,315 | 15,795 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total income | 98,150 | 98,150 | 75,706 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of other trading activities | 9 | 15,248 | 15,248 | 13,219 |
| Expenditure on charitable activities | 10,11 | 52,680 | 52,680 | 35,686 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 67,928 | 67,928 | 48,905 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net income and net movement in funds | 30,222 | 30,222 | 26,801 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 142,811 | 142,811 | 116,010 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 173,033 | 173,033 | 142,811 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 14 form part of these financial statements.
5
Carlisle Green Room Club Limited
Company Limited by Guarantee
Statement of Financial Position
30 April 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 16 | 91,870 | 94,905 |
| Current assets | |||
| Stocks | 17 | 1,480 | 1,481 |
| Debtors | 18 | 8,986 | 5,764 |
| Cash at bank and in hand | 80,029 | 43,998 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 90,495 | 51,243 | ||
| Creditors: amounts falling due within one year | 19 | 9,332 | 3,337 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net current assets | 81,163 | 47,906 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 173,033 | 142,811 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 173,033 | 142,811 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Unrestricted funds | 173,033 | 142,811 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 20 | 173,033 ৶৶৶৶৶৶৶৶৶ |
142,811 ৶৶৶৶৶৶৶৶৶ |
For the year ending 30 April 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 5 September 2024, and are signed on behalf of the board by:
Mr J Munn Trustee
The notes on pages 7 to 14 form part of these financial statements.
6
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 April 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is West Walls Theatre, West Walls, Carlisle, CA3 8UB.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
7
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 April 2024
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
8
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 April 2024
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Freehold property | - | 2% straight line |
|---|---|---|
| Fixtures and fittings | - | 10% reducing balance |
| Office Equipment | - | 15% reducing balance |
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
9
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 April 2024
3. Accounting policies (continued)
Impairment of fixed assets (continued)
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
10
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 April 2024
3. Accounting policies (continued)
Financial instruments (continued)
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The company is limited by guarantee and does not have a share capital.
The liability of the members in the event of the company being liquidated is limited to £1 per member.
5. Charitable activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Ticket sales and theatre hire | 65,552 | 65,552 | 55,512 | 55,512 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
| 6. | Other trading activities | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Subscriptions | 1,504 | 1,504 | 1,984 | 1,984 | |
| Sponsorships | 750 | 750 | 1,600 | 1,600 | |
| Raffle tickets | – | – | 815 | 815 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 2,254 | 2,254 | 4,399 | 4,399 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 29 | 29 | – | – | |
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 8. | Other income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Bar income | 30,315 | 30,315 | 15,795 | 15,795 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
11
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 April 2024
9. Costs of other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Costs of other trading activities - | |||||
| Staging events | 15,248 | 15,248 | 13,219 | 13,219 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 10. | Expenditure on charitable activities by fund type | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Support costs | 52,680 | 52,680 | 35,686 | 35,686 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 11. | Expenditure on charitable activities by activity type | ||||
| Total funds | Total fund | ||||
| Support costs | 2024 | 2023 | |||
| £ | £ | £ | |||
| Theatre Running Costs | 51,172 | 51,172 | 35,179 | ||
| Governance costs | 1,508 | 1,508 | 507 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 52,680 | 52,680 | 35,686 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| 12. | Support costs | ||||
| Support costs | Total 2024 | Total 2023 | |||
| £ | £ | £ | |||
| Staff costs | 37,434 | 37,434 | 37,434 | ||
| Governance costs | 4,779 | 4,779 | 4,779 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 42,213 | 42,213 | 42,213 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| 13. | Net income | ||||
| Net income is stated after charging/(crediting): | |||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 4,130 | 4,240 | |||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||||
| 14. | Independent examination fees | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 300 ৶৶৶৶ |
300 ৶৶৶৶ |
12
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 April 2024
15. Trustee remuneration and expenses
Miss K Sparkes-McSevich, trustee, charged the charity £1,201 in the year for accountancy services.
No other remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
16. Tangible fixed assets
| Freehold | Fixtures and | |||
|---|---|---|---|---|
| property | fittings | Equipment | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 May 2023 | 125,000 | 90,333 | 1,503 | 216,836 |
| Additions | – | 565 | 530 | 1,095 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| At 30 April 2024 | 125,000 | 90,898 | 2,033 | 217,931 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Depreciation | ||||
| At 1 May 2023 | 51,300 | 70,237 | 394 | 121,931 |
| Charge for the year | 1,900 | 2,029 | 201 | 4,130 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| At 30 April 2024 | 53,200 | 72,266 | 595 | 126,061 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Carrying amount | ||||
| At 30 April 2024 | 71,800 | 18,632 | 1,438 | 91,870 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At 30 April 2023 | 73,700 | 20,096 | 1,109 | 94,905 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
17. Stocks
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Bar Stock | 1,480 | 1,481 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| Debtors | ||
| 2024 | 2023 | |
| £ | £ | |
| Trade debtors | 190 | 78 |
| Prepayments and accrued income | 8,496 | 5,136 |
| Other debtors | 300 | 550 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 8,986 | 5,764 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
18. Debtors
13
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 April 2024
19. Creditors: amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 8,372 | 1,585 |
| Accruals and deferred income | 960 | 1,752 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 9,332 | 3,337 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
| 20. | Analysis of charitable funds | |||||
|---|---|---|---|---|---|---|
| Unrestricted funds | ||||||
| At | At | |||||
| 1 May 2023 | Income | Expenditure | 30 April 2024 | |||
| £ | £ | £ | £ | |||
| General funds | 142,811 | 98,150 | (67,928) | 173,033 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| At | At | |||||
| 1 May 2022 | Income | Expenditure | 30 April 2023 | |||
| £ | £ | £ | £ | |||
| General funds | 116,010 | 75,706 | (48,905) | 142,811 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| 21. | Analysis of net assets between funds | |||||
| Unrestricted | Total Funds | |||||
| Funds | 2024 | |||||
| £ | £ | |||||
| Tangible fixed assets | 91,870 | 91,870 | ||||
| Current assets | 90,495 | 90,495 | ||||
| Creditors less than 1 year | (9,332) | (9,332) | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Net assets | 173,033 | 173,033 | ||||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||||
| Unrestricted | Total Funds | |||||
| Funds | 2023 | |||||
| £ | £ | |||||
| Tangible fixed assets | 94,905 | 94,905 | ||||
| Current assets | 51,243 | 51,243 | ||||
| Creditors less than 1 year | (3,337) | (3,337) | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Net assets | 142,811 | 142,811 | ||||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
14
Carlisle Green Room Club Limited
Company Limited by Guarantee
Management Information
Year ended 30 April 2024
The following pages do not form part of the financial statements.
15
Carlisle Green Room Club Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 30 April 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Charitable activities | ||
| Ticket sales and theatre hire | 65,552 | 55,512 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Other trading activities | ||
| Subscriptions | 1,504 | 1,984 |
| Sponsorships | 750 | 1,600 |
| Raffle tickets | – | 815 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 2,254 | 4,399 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Investment income | ||
| Bank interest receivable | 29 | – |
| ৄৄৄৄ | ৄৄৄৄ | |
| Other income | ||
| Bar income | 30,315 | 15,795 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total income | 98,150 | 75,706 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Costs of other trading activities | ||
| Purchases | 15,248 | 13,219 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | ||
| Purchases | 12,934 | 1,285 |
| Rent | 4,630 | 4,833 |
| Light and heat | 12,493 | 10,808 |
| Repairs and maintenance | 5,262 | 1,009 |
| Insurance | 3,509 | 3,566 |
| Other establishment | 2,073 | 1,513 |
| Legal and professional fees | 1,508 | 507 |
| Telephone | 560 | 1,314 |
| Other office costs | 5,581 | 6,611 |
| Depreciation | 4,130 | 4,240 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 52,680 | 35,686 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total expenditure | 67,928 | 48,905 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net income | 30,222 | 26,801 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
16
Carlisle Green Room Club Limited
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 30 April 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Costs of other trading activities | ||
| Costs of other trading activities - Staging events | ||
| Production Expenses | 15,248 | 13,219 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Costs of other trading activities | 15,248 | 13,219 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Expenditure on charitable activities | ||
| Theatre Running Costs | ||
| Support costs | ||
| Bar purchases | 12,934 | 1,285 |
| Wardrobe Rent | 4,630 | 4,833 |
| Light, heat and water | 12,493 | 10,808 |
| Repairs & maintenance | 5,262 | 1,009 |
| Insurance | 3,509 | 3,566 |
| Cleaning | 2,073 | 1,513 |
| Telephone | 560 | 1,314 |
| Other office costs | 5,581 | 6,611 |
| Depreciation | 4,130 | 4,240 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 51,172 | 35,179 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Accountancy fees | 1,508 | 507 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 52,680 ৶৶৶৶৶৶৶৶ |
35,686 ৶৶৶৶৶৶৶৶ |
17