IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 1.5.23 30.4.24 30.4.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1805902023-04-30SC1805902024-04-30SC1805902023-05-012024-04-30SC1805902022-04-30SC1805902022-05-012023-04-30SC1805902023-04-30SC180590ns0:CharitableCompanyLimitedByGuarantee2023-05-012024-04-30SC180590ns15:PoundSterling2023-05-012024-04-30SC180590ns11:FRS1022023-05-012024-04-30SC180590ns11:IndependentExaminationCharity2023-05-012024-04-30SC180590ns11:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC180590ns11:FullAccounts2023-05-012024-04-30SC180590ns11:CharitiesSORP2023-05-012024-04-30SC180590ns16:EnglandWales2023-05-012024-04-30SC180590ns11:RegisteredOffice2023-05-012024-04-30SC180590ns0:Trustee22023-05-012024-04-30SC180590ns0:Trustee12023-05-012024-04-30SC180590ns0:Trustee32023-05-012024-04-30SC180590ns0:Trustee42023-05-012024-04-30SC180590ns0:Trustee52023-05-012024-04-30SC180590ns0:Trustee62023-05-012024-04-30SC180590ns0:TotalUnrestrictedFunds2023-05-012024-04-30SC180590ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30SC180590ns0:Activity82023-05-012024-04-30SC180590ns0:TotalUnrestrictedFundsns0:Activity82023-05-012024-04-30SC180590ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-05-012024-04-30SC180590ns0:Activity82022-05-012023-04-30SC180590ns0:TotalUnrestrictedFunds2023-04-30SC180590ns0:TotalRestrictedIncomeFunds2023-04-30SC180590ns0:TotalUnrestrictedFunds2024-04-30SC180590ns0:TotalRestrictedIncomeFunds2024-04-30SC180590ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-04-30SC180590ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-04-30SC180590ns10:WithinOneYear2024-04-30SC180590ns10:WithinOneYear2023-04-30SC18059022023-05-012024-04-30SC180590ns0:TotalUnrestrictedFunds2022-05-012023-04-30SC180590ns0:TotalRestrictedIncomeFunds2022-05-012023-04-30SC180590ns0:TotalUnrestrictedFundsns0:Activity82022-05-012023-04-30SC180590ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-05-012023-04-30
REGISTERED COMPANY NUMBER: SC180590 (Scotland)
REGISTERED CHARITY NUMBER: 027396














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

FROZEN CHARLOTTE PRODUCTIONS LTD

FROZEN CHARLOTTE PRODUCTIONS LTD

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024










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

FROZEN CHARLOTTE PRODUCTIONS LTD (REGISTERED NUMBER: SC180590)

REPORT OF THE TRUSTEES
For The Year Ended 30 April 2024



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 30 April 2024. 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
Objectives and aims
Frozen Charlotte makes ambitious and inventive theatre - for, with and about children and young people - that everyone wants to see.

We are passionate about:
Working directly with children and young people as co-artists. Making work with children and young people, and involving them in the development of our professional productions, enables us to engage in a vibrant artistic exchange with our target audiences.

Long-term collaboration with artists. We have developed a network of collaborators who share our passion for creating theatre for and with children and young people. These on-going relationships enable us to take risks from a place of shared ambition and understanding.

The potential of the arts to inspire individuals and communities. We want our work to be rooted in dynamic engagement with participants and audiences. We actively seek opportunities to work at the centre of communities, in partnership with other arts and community organisations.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
This financial period we have:

- Produced performances of Wee Tales with our co producers 10 Feet Tall Theatre
- Invested reserves in applying to Creative Scotland's Multi Year Funding Programme

This financial period saw a pause in artistic output and a focus on strategic planning for Frozen Charlotte's future sustainability. We invested time and money in creating a business plan to move the company forward into achieving a more sustainable future. This involved moving the strategic planning we invested in 22/23 into applying for various funds including the UK Shared Prosperity Fund administered by Moray Council, two Open Fund for Organisations applications and two rounds of applications for Creative Scotland's Multi Year Funding Programme.

Wee Tales in Lossiemouth
We extended the tour of Wee Tales that our producing partners 10 Feet Tall Theatre produced for audiences in Aberdeen by bringing the performance to Lossiemouth. Although only one day / one performance this allowed us to share the work we were doing with audiences further afield more locally.

FINANCIAL REVIEW
Financial position
During the year the charity had income of £1,148 ( 2023 £17,114) and expenditure of £22,878 (2023 £24,834) .
As a result the charity made a loss of £21,730 (2023 a loss of £7,720
Where applicable, the charity takes full advantage of the Theatre Tax Relief scheme.

Reserves policy
The Trustees consider that the fixed costs on an annual basis are circa £10,000 and therefore aim to have this as the unrestricted reserves level. The unrestricted reserves of the charity are £4,666 (2023 £26,396 ).


FROZEN CHARLOTTE PRODUCTIONS LTD (REGISTERED NUMBER: SC180590)

REPORT OF THE TRUSTEES
For The Year Ended 30 April 2024


FUTURE PLANS
We invested £11,500 of the companies reserves into applying to Creative Scotland's Mutli Year Fund Programme.

This allowed us to pay four Free Lancers (including Frozen's Charlotte's co-directors Heather Fulton and Brenda Murphy) to complete the two-stage application process and produce a business plan.

This was a significant decision to try to move the organisation forward to be more robust and sustainable and to expand the team.
During this period we also developed a range of company polices that will support all our future operations.

The outcome of this work is that we were successful in securing:

- £10,000 funding from the UK Shared Prosperity Fund for a summer 2024 tour of Wee Tales

- £8,600 funding from round 2 of the UK Shared Prosperity Fund for a series of 10 Creative Play Workshops with young families

- £43,869 funding from Creative Scotland Open Fund to tour Too Many Penguins? to Moray and Highland in December 2024


The result of the Multi Year Funding awards will be announced in January 2025.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
The charity has a policy in place whereby the constitution of the board of trustees is reviewed on a regular basis. The trustees undertake an informal skills audit with a view to appointing new members.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC180590 (Scotland)

Registered Charity number
027396

Registered office
The Wards
Roseisle
Elgin
Moray

Trustees
D Russell-Fitzgerald Principle Teacher Of Guidance
H Fulton Artistic Director
D Howard Radio Reporter & Producer
K Stones (resigned 16.2.24)
T Till
R Byrne


FROZEN CHARLOTTE PRODUCTIONS LTD (REGISTERED NUMBER: SC180590)

REPORT OF THE TRUSTEES
For The Year Ended 30 April 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Kathleen Benham CA
Benham Conway & Co
Chartered Accountants
16 Royal Crescent
Glasgow
G3 7SL

Approved by order of the board of trustees on 8 January 2025 and signed on its behalf by:





H Fulton - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FROZEN CHARLOTTE PRODUCTIONS LTD (REGISTERED NUMBER: SC180590)



I report on the accounts for the year ended 30 April 2024 set out on pages five to ten.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Kathleen Benham CA
The Institute of Chartered Accountants of Scotland

Kathleen Benham CA
Benham Conway & Co
Chartered Accountants
16 Royal Crescent
Glasgow
G3 7SL

8 January 2025

FROZEN CHARLOTTE PRODUCTIONS LTD

STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 30 April 2024

30.4.24 30.4.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 177 - 177 2,074

Charitable activities
Charitable activities 971 - 971 15,040
Total 1,148 - 1,148 17,114

EXPENDITURE ON
Charitable activities
Charitable activities 22,878 - 22,878 24,834

NET INCOME/(EXPENDITURE) (21,730 ) - (21,730 ) (7,720 )


RECONCILIATION OF FUNDS
Total funds brought forward 23,519 2,877 26,396 34,116

TOTAL FUNDS CARRIED FORWARD 1,789 2,877 4,666 26,396

FROZEN CHARLOTTE PRODUCTIONS LTD (REGISTERED NUMBER: SC180590)

BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 5 - - - 8,937
Cash at bank 13,389 2,877 16,266 18,879
13,389 2,877 16,266 27,816

CREDITORS
Amounts falling due within one year 6 (11,600 ) - (11,600 ) (1,420 )

NET CURRENT ASSETS 1,789 2,877 4,666 26,396

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,789

2,877

4,666

26,396

NET ASSETS 1,789 2,877 4,666 26,396
FUNDS 7
Unrestricted funds 1,789 23,519
Restricted funds 2,877 2,877
TOTAL FUNDS 4,666 26,396

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 8 January 2025 and were signed on its behalf by:





H Fulton - Trustee

FROZEN CHARLOTTE PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024


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. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2024 nor for the year ended 30 April 2023.



FROZEN CHARLOTTE PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024


3. STAFF COSTS

There were no employees in the current year or the previous year.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,074 - 2,074

Charitable activities
Charitable activities 15,040 - 15,040
Total 17,114 - 17,114

EXPENDITURE ON
Charitable activities
Charitable activities 24,834 - 24,834

NET INCOME/(EXPENDITURE) (7,720 ) - (7,720 )


RECONCILIATION OF FUNDS
Total funds brought forward 31,239 2,877 34,116

TOTAL FUNDS CARRIED FORWARD 23,519 2,877 26,396

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors - 8,937

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other creditors 11,600 1,420


FROZEN CHARLOTTE PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024


7. MOVEMENT IN FUNDS
Net
movement At
At 1.5.23 in funds 30.4.24
£    £    £   
Unrestricted funds
General fund 23,519 (21,730 ) 1,789

Restricted funds
Restricted Fund 2,877 - 2,877

TOTAL FUNDS 26,396 (21,730 ) 4,666

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,148 (22,878 ) (21,730 )

TOTAL FUNDS 1,148 (22,878 ) (21,730 )


Comparatives for movement in funds

Net
movement At
At 1.5.22 in funds 30.4.23
£    £    £   
Unrestricted funds
General fund 31,239 (7,720 ) 23,519

Restricted funds
Restricted Fund 2,877 - 2,877

TOTAL FUNDS 34,116 (7,720 ) 26,396

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 17,114 (24,834 ) (7,720 )

TOTAL FUNDS 17,114 (24,834 ) (7,720 )

FROZEN CHARLOTTE PRODUCTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024


8. RELATED PARTY DISCLOSURES

During the year to 30 April 2024, H Fulton, trustee, invoiced the charity £7,851 ( 2023 £15,701 )for services rendered.