IRIS Accounts Production v23.3.0.418 Other Company accounts True false Pounds 1.4.22 31.3.23 31.3.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh039585722022-03-31039585722023-03-31039585722022-04-012023-03-31039585722021-03-31039585722021-04-012022-03-31039585722022-03-3103958572ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-04-012023-03-3103958572ns11:Original2022-04-012023-03-3103958572ns15:PoundSterlingns11:Original2022-04-012023-03-3103958572ns11:Original2022-03-3103958572ns11:Original2023-03-3103958572ns11:Originalns11:FRS1022022-04-012023-03-3103958572ns11:IndependentExaminationCharityns11:Original2022-04-012023-03-3103958572ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-04-012023-03-3103958572ns11:Originalns11:FullAccounts2022-04-012023-03-3103958572ns11:Originalns11:CharitiesSORP2022-04-012023-03-3103958572ns11:Original2021-04-012022-03-3103958572ns11:Originalns16:EnglandWales2022-04-012023-03-3103958572ns11:Originalns11:RegisteredOffice2022-04-012023-03-3103958572ns11:Originalns0:Trustee22022-04-012023-03-3103958572ns11:Originalns0:Trustee32022-04-012023-03-3103958572ns11:Originalns0:Trustee42022-04-012023-03-3103958572ns11:Originalns0:Trustee12022-04-012023-03-3103958572ns11:Originalns0:Trustee52022-04-012023-03-3103958572ns11:Originalns0:Trustee62022-04-012023-03-3103958572ns11:Original2021-03-3103958572ns11:Original2022-03-3103958572ns11:Originalns10:WithinOneYear2023-03-3103958572ns11:Originalns10:WithinOneYear2022-03-3103958572ns11:Originalns0:TotalUnrestrictedFunds2023-03-3103958572ns11:Original22022-04-012023-03-31
REGISTERED COMPANY NUMBER: 03958572 (England and Wales)
REGISTERED CHARITY NUMBER: 1080313












Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Gatton Community Theatre Limited

Gatton Community Theatre Limited

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6

Notes to the Financial Statements 7 to 10

Gatton Community Theatre Limited (Registered number: 03958572)

Report of the Trustees
for the Year Ended 31 March 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Charitable Objectives
The objectives of Gatton Community Theatre are to advance the education of the public by way of the presentation of and participation in dramatic and musical performances, including works which are concerned with the Christian religion and purposes incidental thereto.

Objectives and Current Priorities
The trustees' objectives and priorities include:

# Promoting major local activities involving popular participation and other purposes beneficial to the community
# Producing public dramatic and musical performances by communicating with members of the local community, tourists and others
# Providing training for performers, technical and support staff and others
# Promoting or carrying out research
# Providing advice
# Publishing or distributing information
# Co-operating with other bodies
# Supporting, administering or setting up other charities
# Raising funds (but not by means of taxable trading) and inviting and receiving contributions
# Setting aside funds for special purposes or as reserves against future expenditure
# Doing anything else within the law which promotes or helps to promote the objects

The trustees' current priorities are:

# Planning for the next dramatic performance production
# Consolidating the reputation for excellence built since 1999
# Continuing to involve all age groups within the community
# To obtain funding to secure the financial future of the charity and to maintain and broaden the range of activities offered
# To maintain and expand the membership pool of performers, volunteers and supporters
# Actively to seek ways to involve people with disabilities and from minority ethnic groups
# To maintain and build on the relationship with the Royal Alexandra & Albert School, Gatton Trust, local schools, churches and other voluntary groups.
# To enable large numbers of people to visit Gatton Park who may otherwise have been unaware of its existence and restoration.

Significant activities
Gatton Community Theatre specialises in innovative theatre arts. It offers the opportunity for participants and local audiences to take part in and experience highly original productions in exciting or unexpected venues.

Activities in 2022/23

In July 2022 "Passion at Gatton Park" was performed.

The Trustees are grateful for the continued support of the Borough of Reigate & Banstead Arts Council and the Merstham Millennium Trust.

FINANCIAL REVIEW
Funding
GCT is funded through donations from charitable trusts, local and county grant programmes, members' gift aid donations and income from productions and other fund-raising events.

For GCT to continue its work for the benefit of the community, continued efforts to seek funding and new sources of financial support are required.

During the year, total incoming resources were £11,791 and total expenditure of resources were £21,080. Resulting in a deficit of £4,819 and the total reserves carried forward at the end of the year stood at £15,118.


Gatton Community Theatre Limited (Registered number: 03958572)

Report of the Trustees
for the Year Ended 31 March 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Gatton Community Theatre Limited (GCT), Company No. 3958572, a company limited by guarantee, was incorporated on 29 March 2000. The company is a Registered Charity (No. 1080313). The governing documents are the Memorandum and Articles of Association.

The Board of Directors comprises the charity trustees who are responsible for the general control and management of the charity.

Recruitment and appointment of new trustees
The recruitment and appointment of new trustees is dealt with at regular meetings using Charity Commission guidelines for trustee recruitment and selection. At each annual general meeting, one third of the trustees retire by rotation and may be re-elected.

Organisational structure
The Community Theatre is a registered charity and is incorporated as a private company limited by guarantee. The charity is governed by a board of six trustees who also serve as directors of the company. All adult participants in the charity's work become members of the company under the terms of the company's Memorandum and Articles. Participants are drawn from the local community.

Responsibilities of Trustees
The trustees as charity trustees have control of the charity and its property and funds.

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the surplus or deficit of the charity for that period.
In preparing those financial statements, the trustees are required to:

# Select suitable accounting policies and apply them consistently
# Make judgements and estimates which are reasonable and prudent
# State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
# Prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charity will continue in business.

Management of the charity's activities is delegated by the trustees to an organising committee, members of which are appointed by the trustees. Membership of the organising committee comprises the six trustees and eight participants who together have a range of skills and experience. The organising committee, which is chaired by the chair of trustees, appoints a production team comprising a number of organising committee members and other individuals who have many years experience of all aspects of community theatre production. Other individuals with particular expertise to assist in the work of a production may be invited to join the organising committee or production team where appropriate.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03958572 (England and Wales)

Registered Charity number
1080313

Registered office
Silverley
Sandy Lane
Kingswood
Surrey
KT20 6NQ

Trustees
J M Callow
Ms M A Kippen
Mrs A W Thompson
Mrs G Buchanan
Rev S Weakley
Mrs L Miller


Gatton Community Theatre Limited (Registered number: 03958572)

Report of the Trustees
for the Year Ended 31 March 2023


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Mark Williams FCA
Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

Approved by order of the board of trustees on 16 October 2023 and signed on its behalf by:





Mrs G Buchanan - Trustee

Independent Examiner's Report to the Trustees of
Gatton Community Theatre Limited


Independent examiner's report to the trustees of Gatton Community Theatre Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

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
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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.








Mark Williams FCA

Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

16 October 2023

Gatton Community Theatre Limited

Statement of Financial Activities
for the Year Ended 31 March 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 11,791 3,700

Other trading activities 2 4,447 -
Investment income 3 23 -
Total 16,261 3,700

EXPENDITURE ON
Raising funds 4 19,425 989


Other 1,655 -
Total 21,080 989

NET INCOME/(EXPENDITURE) (4,819 ) 2,711


RECONCILIATION OF FUNDS
Total funds brought forward 19,937 17,226

TOTAL FUNDS CARRIED FORWARD 15,118 19,937

Gatton Community Theatre Limited (Registered number: 03958572)

Balance Sheet
31 March 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 7 459 96
Cash at bank 15,307 20,441
15,766 20,537

CREDITORS
Amounts falling due within one year 8 (648 ) (600 )

NET CURRENT ASSETS 15,118 19,937

TOTAL ASSETS LESS CURRENT LIABILITIES 15,118 19,937

NET ASSETS 15,118 19,937
FUNDS 9
Unrestricted funds 15,118 19,937
TOTAL FUNDS 15,118 19,937

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 16 October 2023 and were signed on its behalf by:





G Buchanan - Trustee

Gatton Community Theatre Limited

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events 4,447 -

3. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 23 -


Gatton Community Theatre Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


4. RAISING FUNDS

Raising donations and legacies
2023 2022
£    £   
Support costs - 726

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.


Trustees' expenses

During the year, a total of £115 was paid to trustees for the reimbursement of expenses incurred on behalf of the charity.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,700

EXPENDITURE ON
Raising funds 989


NET INCOME 2,711


RECONCILIATION OF FUNDS
Total funds brought forward 17,226

TOTAL FUNDS CARRIED FORWARD 19,937

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 459 96


Gatton Community Theatre Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accrued expenses 648 600

9. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 19,937 (4,819 ) 15,118

TOTAL FUNDS 19,937 (4,819 ) 15,118

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 16,261 (21,080 ) (4,819 )

TOTAL FUNDS 16,261 (21,080 ) (4,819 )


Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£    £    £   
Unrestricted funds
General fund 17,226 2,711 19,937

TOTAL FUNDS 17,226 2,711 19,937

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 3,700 (989 ) 2,711

TOTAL FUNDS 3,700 (989 ) 2,711

Gatton Community Theatre Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.21 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 17,226 (2,108 ) 15,118

TOTAL FUNDS 17,226 (2,108 ) 15,118

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 19,961 (22,069 ) (2,108 )

TOTAL FUNDS 19,961 (22,069 ) (2,108 )

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

11. ACCOUNTS REVIEW FEE

No accounts review fee has been charged by the accountants, the services being donated by the firm.

Had a fee been charged, this would have been £400 plus VAT.