Charity registration number 1151433 (England and Wales)
Company registration number 08389118
ALDEBURGH CINEMA TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ALDEBURGH CINEMA TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Charles Laughton-Scott - Chairman
Jill Green
Maryanne Nicholls
Sarah Turnbull
Stephen Barnard
Frederick Goetzen
Mary James
Janice Turner
Jennifer Hanlon
Alison Morrow
Jonathen Canter
(Appointed 5 October 2024)
Secretary
Stephen Barnard
Charity number
1151433
Company number
08389118
Registered office
51 High Street
Aldeburgh
IP15 5AU
Independent examiner
Mark Hewitson
ALDEBURGH CINEMA TRUST
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 18
ALDEBURGH CINEMA TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The Trustees of the Aldeburgh Cinema Trust ("the Charity" and " the Trust") present their report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the financial statements and comply with the Charity's Articles of Association, the Companies Act 2006 and 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) (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

 

The Charity's charitable objects are to advance education in the arts and promote knowledge, understanding and appreciation in the arts (in particular in film and related arts) by providing and managing a cinema and associated facilities for the public benefit in Aldeburgh and the surrounding areas.

Public benefit

The Trustees have due regard to Charity Commission guidance on public benefit when planning and carrying out the Cinema’s activities. The Trust endeavours to meet its objects through the Cinema’s broad and varied programme (summarised below) and its educational outreach activities (see below) whilst never ignoring the need to provide high quality entertainment as stated in our motto ‘inspirational, meaningful, fun’.

The core programme

 

The core programme consists of regular screenings of the best of world cinema, mainstream releases and English and foreign language films of an art house character. There are also live transmissions of opera from the Royal Ballet & Opera House, drama from the National Theatre and elsewhere and other arts related events (such as Exhibition On Screen), making these events accessible at prices significantly lower than the live performances at the actual venues.

The film history and repertory programming was expanded during the year with the following film seasons: Brando, Clift, Dean: Method Actors & the Movies; Found in Translation: Contemporary World Cinema; Saturday Night Sides; anniversary re-issues; and Hugo Max Scores Silent Cinema. Brando, Clift, Dean included an introductory talk from the cinema’s programmer. Following on from last year, the Found in Translation series has continued to increase audience access to a wide range of independent and international films. The 2024-2025 has shown films from the following countries: Turkey (Crossing, About Dry Grasses), France (Plein Soleil), Iran (My Favourite Cake, The Seed of the Sacred Fig), France, Senegal, Benin (Dahomey), India (All We Imagine As Light), Belgium (Soundtrack to a coup d’etat) Israel / Palestine (No Other Land), Brazil (I’m Still Here), Italy (Vermiglio). There has been a diverse range of filmmakers and stories on offer. In addition to social connection and community engagement, which are essential to the cinema’s focus and remit, the project’s impact was also educational and awareness-raising and explored contemporary and / or historical issues.

In the summer of 2024, the Cinema also introduced a new repertory strand of classic cult movies, Saturday Night Sides. Honouring the Cinema’s silent era heritage, in October 2024 the Cinema hosted a special event, Hugo Max Scores Silent Cinema. This screening of F.W. Murnau’s Nosferatu (1922) was accompanied by a live, improvised score. Further silent cinema collaborations with Hugo Max are planned for 2025/2026 and we are exploring the possibility of extending this in an educational context.

All these screenings have generated a lot of interest and goodwill. Further initiatives – seasons and events - are planned.

The Cinema received Film Audience Network/Film Hub Southeast funding of £1,300 for the World Cinema strand, Found in Translation. The funding went to the distributors’ minimum guarantees (11 x £100) and marketing & design costs and enabled the Cinema to diversify the programme featuring eleven specialty foreign language films over an eight-month period. The best performing films of this strand were All We Imagine As Light (India), My Favourite Cake (Iran) and I’m Still here (Brazil).

ALDEBURGH CINEMA TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

Annual Documentary Festival

 

The annual Aldeburgh Documentary Film Festival, established in 1995, continues to be a great success. The film screenings are usually supported by panel discussions which typically bring together the film-makers and others, often with particular experience and expertise in the area covered by the film.

 

Cinema as a centre for community and arts related activities

The Cinema makes its facilities available for local community events such as premieres of locally produced films, special screenings with regional relevance and charity shows. It has supported young local filmmakers by screening their films ahead of new releases and giving their work exposure.

It has provided a venue for East Suffolk Arts Society lectures, film shows/presentations for the Aldeburgh Music Festival and Aldeburgh Literary Festival and screenings for the Aldeburgh Business Association. In November 2024, the cinema hosted the Poetry in Aldeburgh Festival.

The Cinema also hosted the BFI London Film Festival with a screening of the National Geographic Documentary, Endurance. This event sold out and the cinema held the #2 slot in the UK on the night of its UK-wide release, second only to the London Festival’s host venue.

Educational outreach

 

The Trust is developing a range of activities to encourage filmmaking and film appreciation by people of all ages, with a particular focus on local educational institutions, including Aldeburgh Primary School. Documentaries made by pupils at the Primary School were screened in July 2024. The Cinema also hosted a free end-of-term film screening for the school at Christmas 2024. Further filmmaking and literacy projects are being developed with the school with screenings of pupils’ films scheduled for July 2025.

Achievements and performance

 

The Cinema now carries out the screen programming inhouse which has helped profitability and gives additional flexibility in organising the programme and timetable, capitalising on awards-nominated films such as… Lee, Blitz, Conclave, Anora, A Complete Unknown, A Real Pain, The Brutalist, as well as mainstream releases such as Gladiator II, Bridget Jones and Black Bag.

 

ALDEBURGH CINEMA TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Financial review

 

The Charity has maintained its relatively strong financial position due to the historical, relatively substantial, reserves held.

The net overall result for the year was an operating surplus of £14,000, compared to the previous year’s break-even position. Film income grew predominantly due to an increase in ticket sales. Agile screen timing and film programming choices enticed audiences back into the cinema. Support continued from the Friends of Aldeburgh Cinema, combined with other donations, to generate £34,000 of additional funds in the year. Costs increased by £24,000. As at 31 March 2025 the Charity had £270,000 of cash.

The Trustees consider it appropriate to continue the policy of maintaining a general reserve of an amount equivalent to three months overheads. With annual overheads of around £375,000 in a normal year the target reserve is £94,000.

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to these risks.

 

Unrestricted funds and Restricted funds

The Charity holds both Unrestricted Funds (funds which are generally available for use by the Trustees) and Restricted Funds (funds which are subject to conditions by the donors). At 31 March 2025 the Charity had £33,000 of Restricted Funds (to be used for the purposes set out in Note 18) and £274,000 of Unrestricted Funds (of which £7,000 has been designated for the repair, maintenance and long-term security of the cinema building).

Structure, governance and management

 

Aldeburgh Cinema Trust is a charitable company limited by guarantee, incorporated on 5 February 2013 (in England & Wales) and registered as a charity on 27 March 2013. The Charity is governed by its Articles of Association which set out its objects and powers. In the event of the Charity being wound up the Members are required to contribute an amount not exceeding £1 each.

The Trustees of the Charity, of whom there must be at least five and not more than twelve, are its Members and also its Directors for the purposes of company law. One third (or the number nearest one third) of the Trustees must retire at each Annual General Meeting, those serving longest retiring first and the choice between any of equal service being made by drawing lots. A retiring Trustee may be reappointed.

 

Trustees are recruited from the local community and are selected to ensure that the Charity benefits from a broad range of relevant skills and expertise on the board.

The Trustees who served during the year were:

Charles Laughton-Scott (Chairman)
Jill Green
Maryanne Nicholls
Sarah Turnbull
Stephen Barnard (Company Secretary)
Frederick Goetzen
Mary James
Janice Turner
Jennifer Hanlon (Treasurer)
Alison Morrow
Jonathan Canter
ALDEBURGH CINEMA TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

The Trustees have ultimate responsibility for the governance and direction of the Charity and ensuring that it meets its charitable objects for the public benefit. They are also responsible for compliance with statutory and regulatory obligations. The day-to-day management of the Cinema is looked after by the General Manager.

The Trustees hold regular board meetings, attended by the General Manger, at which they agree strategic objectives, approve business plans and budgets, monitor financial and operational performance, and review staffing policies and provision. In addition, they review the risk register and amend risk management procedures where necessary. The General Manager is able to turn to individual Trustees with special responsibility for support in fund-raising, finance, staffing, programming and other fields.

 

Trustees Responsibilities

 

The Trustees, who are also the directors of Aldeburgh Cinema Trust for the purpose 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).

 

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that year.

In preparing these financial statements, the Trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The Trustees' Report has been approved by the Board of Trustees.

Stephen Barnard
Trustee
Dated: 19 July 2025
ALDEBURGH CINEMA TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ALDEBURGH CINEMA TRUST
- 5 -

I report to the trustees on my examination of the financial statements of Aldeburgh Cinema Trust (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

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 financial statements 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 financial statements to be reached.

Mark Hewitson
31 July 2025
ALDEBURGH CINEMA TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
33,047
1,300
34,347
13,765
1,475
15,240
Charitable activities
-
Films
186,314
-
186,314
173,160
-
173,160
Alternative Content
27,030
-
27,030
30,884
-
30,884
Events
28,500
-
28,500
28,030
-
28,030
Kiosk
55,935
-
55,935
52,930
-
52,930
Friends Subscriptions
20,310
-
20,310
19,001
-
19,001
Other trading activities
4
32,966
-
32,966
30,911
-
30,911
Investments
5
2,747
-
2,747
2,219
-
2,219
Other income
6
2,500
-
2,500
154
-
154
Total income
389,349
1,300
390,649
351,054
1,475
352,529
Expenditure on:
Charitable activities
Cinema Expenses
7
370,645
5,234
375,879
346,644
5,951
352,595
Total expenditure
370,645
5,234
375,879
346,644
5,951
352,595
Net income/(expenditure) and movement in funds
18,704
(3,934)
14,770
4,410
(4,476)
(66)
Reconciliation of funds:
Fund balances at 1 April 2024
255,537
36,803
292,340
251,127
41,279
292,406
Fund balances at 31 March 2025
274,241
32,869
307,110
255,537
36,803
292,340
ALDEBURGH CINEMA TRUST
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
88,627
49,514
Investments
13
1,000
1,000
89,627
50,514
Current assets
Stocks
14
9,234
6,084
Debtors
15
32,297
25,269
Cash at bank and in hand
270,601
283,104
312,132
314,457
Creditors: amounts falling due within one year
16
(94,649)
(72,631)
Net current assets
217,483
241,826
Total assets less current liabilities
307,110
292,340
The funds of the charity
Restricted income funds
18
32,869
36,803
Unrestricted funds
19
274,241
255,537
307,110
292,340

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved by the trustees on 19 July 2025
Charles Laughton-Scott - Chairman
Trustee
Company registration number 08389118 (England and Wales)
ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
1
Accounting policies
Charity information

Aldeburgh Cinema Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 51 High Street, Aldeburgh, IP15 5AU.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 9 -
1.5
Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT where this cannot be fully recovered, and is reported as part of the expenditure to which it related. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities to its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
2-10% straight line
Fixtures and fittings
12.5% straight line
Computers
33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Fixed asset investments

Investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses are recognised immediately in profit or loss.

1.8
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 10 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
33,047
1,300
34,347
13,765
1,475
15,240
Donations and gifts
General donations
28,932
-
28,932
8,972
-
8,972
Friends donations
4,115
-
4,115
4,793
-
4,793
Other grants
-
1,300
1,300
-
1,475
1,475
33,047
1,300
34,347
13,765
1,475
15,240
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Non-charitable trading activities
8,550
9,961
Letting and licensing arrangements
20,456
17,950
Other income
3,960
3,000
Other trading activities
32,966
30,911
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
2,747
2,219
6
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Net gain on disposal of tangible fixed assets
2,500
154
ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
7
Charitable activities

Cinema Expenses

Cinema Expenses

2025
2024
£
£
Staff costs
146,224
119,957
Depreciation and impairment
20,800
22,364

Films

75,275
74,976

Alternative Content

17,202
20,305

Events

11,792
10,136

Kiosk

21,197
19,598

Programming

110
110

Marketing

4,770
4,469

Premises

52,057
48,899

Projection, sound, and other equipment

2,093
3,733

Administration

24,359
28,048
375,879
352,595
375,879
352,595
Analysis by fund
Unrestricted funds
370,645
346,644
Restricted funds
5,234
5,951
375,879
352,595
For the year ended 31 March 2024
Unrestricted funds
346,644
Restricted funds
5,951
352,595

 

8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
3,573
2,975
Depreciation of owned tangible fixed assets
20,800
22,364
Profit on disposal of tangible fixed assets
(2,500)
(154)
9
Trustees

Trustees were reimbursed for expenses incurred on behalf of the Trust, totalling £nil (2024: £728).

ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Full time
1
1
Part time
14
12
Volunteers
8
-
Total
23
13
Employment costs
2025
2024
£
£
Wages and salaries
141,965
117,293
Social security costs
2,562
1,197
Other pension costs
1,697
1,467
146,224
119,957

Key management personnel of the charity for both the year ended 31 March 2025 and the previous year comprised the General Manager, Deputy Manager and Finance Officer.

Total remuneration for the year was £94,379 (2024: £63,403).

There were no employees whose annual remuneration was more than £60,000.
11
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
12
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2024
59,040
69,103
69,144
197,287
Additions
-
57,327
2,584
59,911
Disposals
-
(13,315)
-
(13,315)
At 31 March 2025
59,040
113,115
71,728
243,883
Depreciation and impairment
At 1 April 2024
23,448
52,972
58,036
134,456
Depreciation charged in the year
5,912
4,324
10,564
20,800
At 31 March 2025
29,360
57,296
68,600
155,256
Carrying amount
At 31 March 2025
29,680
55,819
3,128
88,627
At 31 March 2024
35,592
2,814
11,108
49,514
13
Fixed asset investments
Unlisted investments
£
Cost or valuation
At 1 April 2024 & 31 March 2025
1,000
Carrying amount
At 31 March 2025
1,000
At 31 March 2024
1,000
14
Stocks
2025
2024
£
£
Finished goods and goods for resale
9,234
6,084
ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 15 -
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,547
10,077
Other debtors
17,531
10,306
Prepayments and accrued income
5,219
4,886
32,297
25,269
16
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
11,855
9,942
Payments received on account
25,176
21,265
Trade creditors
7,984
10,013
Accruals and deferred income
49,634
31,411
94,649
72,631

Deferred income as at the 31 March 2025 year-end relates to ticket sales for screenings and auditorium hire due to take place after the year-end, along with income from advertising and rental arrangements covering a period after the year-end. All of the deferred income as at the previous year-end has all been released as Income in the current year.

17
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,697
1,467

The charity contributes to a defined contribution pension scheme for all qualifying employees.

 

ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
18
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Movement in funds
Balance at
1 April 2023
Incoming resources
Resources expended
Balance at
1 April 2024
Incoming resources
Resources expended
Balance at
31 March 2025
£
£
£
£
£
£
£
Cinema Development Funds
32,587
-
(4,876)
27,711
-
(4,876)
22,835
Educational Outreach Fund
2,692
-
-
2,692
-
(45)
2,647
New Projector Fund
6,000
-
-
6,000
-
(313)
5,687
Events Fund
-
1,475
(1,075)
400
1,300
-
1,700
41,279
1,475
(5,951)
36,803
1,300
(5,234)
32,869

Restricted funds have been established with the following purposes:

 

Cinema Development Fund - To support the ongoing development of the Cinema.

 

Educational Outreach Fund - To support year-round educational work with young people.

 

New Projector Fund - To support the new projector purchased in the current year.

 

Events Fund - To support the operation of specific events & exhibitions.

 

 

 

 

 

 

 

 

 

ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
19
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
Repair & Maintenance Fund
7,675
-
-
7,675
General funds
247,862
389,349
(370,645)
266,566
255,537
389,349
(370,645)
274,241
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
Repair & Maintenance Fund
7,675
-
-
7,675
General funds
243,452
351,054
(346,644)
247,862
251,127
351,054
(346,644)
255,537

 

The Repairs & Maintenance Fund is used for the repair, maintenance and long term security of the cinema building

20
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
66,237
22,390
88,627
Investments
1,000
-
1,000
Current assets/(liabilities)
207,004
10,479
217,483
274,241
32,869
307,110
ALDEBURGH CINEMA TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20
Analysis of net assets between funds
(Continued)
- 18 -
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
22,248
27,266
49,514
Investments
1,000
-
1,000
Current assets/(liabilities)
232,289
9,537
241,826
255,537
36,803
292,340
21
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
6,503
6,503
Between two and five years
26,012
26,012
In over five years
214,599
221,102
247,114
253,617
22
Related party transactions

During the year, the Trust received £nil (2024: £nil) in restricted donations, and £25,000 (2024: £6,250) in unconditional donations from Trustees, inclusive of gift aid where available.

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