ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
08516145 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2024

Period of accounts

Start date: 1 April 2023

End date: 31 March 2024

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 31 March 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Directors' report period ended 31 March 2024

The directors present their report with the financial statements of the company for the period ended 31 March 2024

Directors

The directors shown below have held office during the whole of the period from
1 April 2023 to 31 March 2024

Mrs B Brooker
Mrs J Staley
Mr A Walters


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
24 October 2024

And signed on behalf of the board by:
Name: Mrs B Brooker
Status: Director

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Profit And Loss Account

for the Period Ended 31 March 2024

2024 2023


£

£
Turnover: 118,718 146,175
Cost of sales: ( 43,931 ) ( 117,544 )
Gross profit(or loss): 74,787 28,631
Distribution costs: ( 200 ) ( 100 )
Administrative expenses: ( 76,995 ) ( 14,205 )
Operating profit(or loss): (2,408) 14,326
Profit(or loss) before tax: (2,408) 14,326
Tax: 430 ( 2,733 )
Profit(or loss) for the financial year: (1,978) 11,593

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Balance sheet

As at 31 March 2024

Notes 2024 2023


£

£
Current assets
Debtors: 3 21,629 18,197
Cash at bank and in hand: 19,472 28,273
Total current assets: 41,101 46,470
Prepayments and accrued income: 4,694 71
Creditors: amounts falling due within one year: 4 ( 14,824 ) ( 22,243 )
Net current assets (liabilities): 30,971 24,298
Total assets less current liabilities: 30,971 24,298
Accruals and deferred income: ( 13,001 ) ( 4,350 )
Total net assets (liabilities): 17,970 19,948
Members' funds
Profit and loss account: 17,970 19,948
Total members' funds: 17,970 19,948

The notes form part of these financial statements

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 24 October 2024
and signed on behalf of the board by:

Name: Mrs B Brooker
Status: Director

The notes form part of these financial statements

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Other accounting policies

    Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 2 0

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2024

3. Debtors

2024 2023
£ £
Trade debtors 21,629 18,197
Total 21,629 18,197

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 March 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 9,334 15,016
Taxation and social security 907 2,733
Other creditors 4,583 4,494
Total 14,824 22,243

COMMUNITY INTEREST ANNUAL REPORT

ROWAN TREE DRAMATHERAPY COMMUNITY INTEREST COMPANY

Company Number: 08516145 (England and Wales)

Year Ending: 31 March 2024

Company activities and impact

Rowan Tree Dramatherapy has offered therapeutic support to young people, families, and adults, in schools and organisations across Kent. This has been delivered through clinical sessions, both individual and group, and facilitated workshops. The company has worked to support vulnerable young people with additional needs, including emotional, communication and mental health difficulties. We have also supported vulnerable adults with a range of needs. Clients and participants have been given a safe, professional, and consistent space within which to explore themes and issues that have been causing them difficulty and concern, impacting their ability to manage in the community. Rowan Tree has provided therapy support to disadvantaged communities specifically children in the Care system. Rowan Tree Directors offer clinical supervision to staff teams and individual professionals across a range of disciplines to support their work with vulnerable young people. Within schools, we have provided specific CPD training on understanding and working with developmental trauma in children. In addition, we have facilitated support sessions for carers who look after young people in Care. Rowan Tree has partnered with Tangled Feet Theatre Co in creating a new piece of children’s theatre highlighting the experiences of Children in Care. Care experienced young people worked alongside the company in advising on this show which toured in 2023 and has begun touring again in February 2024. In 2024, the show was a finalist in the OffWestEnd theatre awards for Best Production For Young Audiences. In March 2024 we were awarded funding from The Colyer Fergusson Charitable Trust, to develop and extend our service to deliver a two year pilot project in collaboration with Kent University, supporting Care Leavers and young people preparing to leave Care.

Consultation with stakeholders

The young people, families, and adults we work with are our primary stakeholders with the schools and organisations within whom they belong being our secondary stakeholders. We don’t have formal consultations; however, we encourage and gladly receive any feedback from our stakeholders and will make every effort to implement changes if relevant.

Directors' remuneration

The aggregate amount of emoluments paid to or receivable by directors in respect of qualifying services was £65,546. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
24 October 2024

And signed on behalf of the board by:
Name: Mrs B Brooker
Status: Director