3237796falsesupport practising artists, designers and crafts people by providing affordable studio space and other facilities2024-09-012025-08-31http://www.companieshouse.gov.uk/2024-08-31http://www.companieshouse.gov.uk/cd:Director12024-09-012025-08-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-08-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-08-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-09-012025-08-31http://www.companieshouse.gov.uk/2024-09-012025-08-31http://www.companieshouse.gov.uk/cd:FRS1022024-09-012025-08-31http://www.companieshouse.gov.uk/2025-08-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-09-012025-08-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-08-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-09-012025-08-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-08-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 3237796
Charity number: 1057842

Arena Art and Design Association

INDEPENDENTLY EXAMINED ACCOUNTS
FOR THE YEAR ENDED 31/08/2025

Prepared By:
Harvey Guinan LLP
Chartered Certified Accountants
Unit 17 Mersey House
Matchworks Estate, 140 Speke Road
Liverpool
Merseyside
L19 2PH

Arena Art and Design Association

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31/08/2025
TRUSTEES
Christine Bithell
Kelly Irvine (appointed 8 April 2024; resigned 1 April 2026)
Gerard McGregor
Patricia Montague
SECRETARY
Vacant
REGISTERED OFFICE
27 Parliament Street
Baltic Triangle
Liverpool
Merseyside
L8 5RN
COMPANY NUMBER
3237796
CHARITY NUMBER
1057842
BANKERS
Co-operative Bank
SOLICITORS
Percy Hughes and Roberts, 19 Hamilton Square, Birkenhead, CH41 6AY
INDEPENDENT EXAMINER Julie Guinan FCCA
Harvey Guinan LLP
Chartered Certified Accountants
Unit 17 Mersey House
Matchworks Estate, 140 Speke Road
Liverpool
Merseyside
L19 2PH

Arena Art and Design Association

ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
CONTENTS
Page
Report of the Trustees3
Independent Examiner's Statement7
Statement of Financial Activities8
Balance Sheet9
Notes to the Accounts10 to 14
Detailed Statement of Financial Activities-

Arena Art and Design Association

FOR THEYEARENDED31/08/2025
TRUSTEES' REPORT
The trustees present their report and accounts for theyearended31/08/2025
The accounts are prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.
Company information set out on page 1 forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Companies Act 2006, the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102 (effective 1 January 2019).
COMPANY INFORMATION
Reference and administrative details are provided on page 1.
PRINCIPAL ACTIVITIES
The principal activity of the charity in theyearunder review was tosupport practising artists, designers and crafts people by providing affordable studio space and other facilities.
ORGANISATION OF THE CHARITY
The charity has a board of trustees. who are also the management committee, who plan to meet quarterly to administer the charity. There is a gallery sub-committee that organises, produces and curates fundraising exhibitions. In setting policies the trustees have complied with their duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission.
The trustees were all licensees in the property managed by the charity at the year end.
The trustees are appointed annually at the annual general meeting. The trustees have access to induction and training to enable them to effectively carry out their duties.
The trustees have an active equal opportunities policy and a health and safety policy. The charity also has produced a complaints and eviction procedure and policy.
TRUSTEES
The names of the present trustees and of all who held office during the year are shown on page 1. In accordance with the Articles of Association one third of the Board retire by rotation each year and at the forthcoming annual general meeting Trustees will retire by rotation and, being eligible, will offer themselves for re-election.
TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net incoming or outgoing resources of the charity for that period. In preparing the financial statements the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles of the charities SORP;

Arena Art and Design Association

FOR THEYEARENDED31/08/2025
TRUSTEES' REPORT
- Make judgements and estimates that are reasonable and prudent;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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.
RISK MANAGEMENT
The charity has occupied the current premises since the year ended 31 August 2009. The accommodation is on a renewed ten year lease with a new lease period commencing on 1 October 2017 to 30 September 2027, with a rent review on 1 October 2025. Strict policies are applied to ensure prompt payment by artists and the Charity manages its resources effectively to meet its charitable objectives.
The trustees confirm that the day to day controls are in place to minimise other financial and operational risk faced by the charity.
OBJECTIVES AND ACTIVITIES
The objectives for which the charity is established are:
To advance public education through the promotion of and appreciation of excellence in the arts with particular reference to the areas of fine art, design and craft.
In furtherance of its objects the charity will provide studio space to practising artists who will in turn further the aims and objectives of the charity.
What we do:
Arena supports practising artists, designers and crafts people by providing affordable studio space and other essential facilities which help them to produce and exhibit work of the highest quality. We also serve the general public by organising exhibitions of art, educational workshops and school and college visits, with a programme of gallery events which includes singular events in collaboration with other Liverpool creative enterprises and exhibitions aimed at showcasing emerging artists and offering a platform for developing new work and reaching new audiences.
STRUCTURE GOVERNANCE AND MANAGEMENT
- Legal Status
Arena Art and Design Association is a company limited by guarantee with charitable status. It does not have a share capital. It was incorporated as a company in England and Wales on 14 August 1996 and registered as a Charity in England and Wales on 30 August 1996.
- Volunteers
Arena's members give their time as volunteers to support the maintenance of the studios and Arena's programme of events. The Arena Directors, who also serve as trustees also give their time and support on a voluntary basis.

Arena Art and Design Association

FOR THEYEARENDED31/08/2025
TRUSTEES' REPORT
- Achievements and Performance
Membership at Arena Studios has remained stable throughout the year, with an average net change of one member per month. When a member leaves, their space is usually filled quickly, with only brief vacancy periods. A full studio space was converted into two desk spaces, which improved occupancy, particularly as the original full space had been less desirable due to the need to pass through it to reach another area.
Planning for the 40th anniversary began with a meeting in a cafe in December 2024. Advertising for the anniversary started in August 2025, and planning continued throughout the year. Members created self portraits which were submitted for a commemorative booklet. Stephanie compiled the booklet. Arena held critique sessions for members in January and again in March. Arena artists also exhibited at Cass Art during a takeover event.
In March 2025 the Directors reviewed Arena's finances and Josie gave notice of reducing the time she could spend on work for Arena. It was agreed that a Studio Coordinator role would be created to encompass most of the work Josie does and she would instead manage that person. This would be a studio member who would receive a free/reduced rent studio space as recompense for the role. It was advertised to members and Angela Smith took up the position.
Due to this and as there had been some expenditure increases including an unexpectedly large end of year service charge bill it was decided to increase members' studio rent but in smaller increments which will mean Arena subsidises costs somewhat for a period. A notice period was given to members from March so the increase started July 2025.
Members continued to be active across a wide range of artistic and community projects. Examples include but are not limited to the following, Cintia Nguyen delivered children's art sessions at Cygnet Art School, ran a festive pop-up card workshop at Turnpike Gallery, assisted at a children's art camp in Hungary, and volunteered with Parkhaven Trust. Sarah Leader created mural designs for Smithdown in Bloom, held a solo fundraising exhibition at Elevator Studios and curated The Inquiry Room for the Independent Biennial. Steph Trujillo presented the duo exhibition Ni de Aqui, Ni de Alla at the Bridewell, received Independent Biennial funding for Living Lines, undertook preparation work for the Living Archive: 40th Arena Studios Anniversary exhibition, and continued to manage Arena's social media on a voluntary basis.
Members selected for the Liverpool Art Fair included Ruth Piper, Angela Smith, Lauren Vaccarazzi, and Bob Whitaker. Josie Jenkins co-ran Liverpool Artists' Network, curated Sell Out at Wellington Yard, and presented both a solo exhibition at Editions and a joint exhibition with Daniel Halsall at Bridewell Studios. Kelly Irvine exhibited work in the Sound and Vision group show at Elevate Studios, Kate Darley taught art at Rotunda, volunteered on a farm delivering art sessions, produced crafts for Christmas fairs, and previously supported domestic-violence survivors through macrame workshops. Gay Caul, Daniel Halsall and Josie Jenkins took part in a Shuffle initiative, exhibiting a painting in the Liverpool Tobacco Warehouse show apartments.
FINANCIAL REVIEW
The Statement of Financial Activities details Income and Expenditure.
In the year ended 31 August 2025, total incoming resources were £53,215 (2024 £53,189). Total resources expended were £53,199 (2024 £49,008). The net incoming resources for the year were £16 (2024 net incoming £4,181) being net incoming resources on the unrestricted funds of £17 and net outgoing resources on the restricted funds of £1.
The balance on unrestricted general funds at 31 August 2025 was £33,659 (2024 was £33,642). The balance on restricted funds at 31 August 2025 was £1 (2024 £2) being invested in fixed assets. Total funds on the balance sheet at 31 August 2025 were £33,660 (2024 £33,644).

Arena Art and Design Association

FOR THEYEARENDED31/08/2025
TRUSTEES' REPORT
RESERVES POLICY
It has been the policy of the trustees to keep some of the income in a reserve for a contingency. The required level of reserves will continually be kept under review by the trustees. The unrestricted funds were in surplus by £33,659 at 31 August 2025. Free reserves, that is those funds not tied up in designated funds or fixed assets, were £33,647 at 31 August 2025. The trustees are working to develop activities to generate sufficient free reserves to cover 3 to 6 months' costs.
PLAN FOR THE FUTURE
Arena looks to continue the support of practising artists within its studios and the development of its exhibition and community engagement initiatives within the flourishing Baltic Area. As Arena moves into the coming financial year, it will evaluate the current organisation management structure and delivery plans and consider all possible options, within budgetary constraints, to maximise the organisation's potential.
INDEPENDENT EXAMINERS
The Independent Examiner Julie Guinan has indicated her willingness to remain in office and a resolution will be proposed for her re-appointment at the forthcoming Annual General Meeting.
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on14/05/2026
Gerard McGregor
Trustee

Arena Art and Design Association

INDEPENDENT EXAMINER'S STATEMENT
FOR THEYEARENDED31/08/2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OFARENA ART AND DESIGN ASSOCIATION
I report on the accounts of the company for theyearended31/08/2025.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity's trustees of the Company (who are also the directors of the company 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 for this year 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.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
...................................................Independent Examiner Julie Guinan FCCA
Date:14/05/2026
Harvey Guinan LLP
Chartered Certified Accountants
Unit 17 Mersey House
Matchworks Estate, 140 Speke Road
Liverpool
Merseyside
L19 2PH
0151 709 7797

Arena Art and Design Association

Statement of Financial Activities
for the year ended31/08/2025
20252024
Unrestricted fundsRestricted fundsTotalTotal
££££
Income
Income from generated funds
Income from Investments522-522485
Income from charitable activities52,693-52,69352,704
Total Income 53,215-53,21553,189
Expenses
Costs of generating funds
Expenditure on Charitable activities53,198153,19949,008
Total Expenses53,198153,19949,008
Net Income17(1)164,181
Net movement in funds:
Net income for the year17(1)164,181
Total funds brought forward33,642233,64429,463
Net funds carried forward33,659133,66033,644
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

Arena Art and Design Association

BALANCE SHEET AT 31/08/2025
20252024
Notes££
FIXED ASSETS
Tangible assets41316
CURRENT ASSETS
Debtors (amounts falling due within one year)51,5367
Cash at bank and in hand35,11938,366
36,65538,373
CREDITORS: Amounts falling due within one year63,0084,745
NET CURRENT ASSETS33,64733,628
TOTAL ASSETS LESS CURRENT LIABILITIES33,66033,644
RESERVES
Unrestricted funds8
General fund33,65933,642
Restricted funds912
33,66033,644
For the year ending 31/08/2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of trustees on 14/05/2026 and signed on their behalf by
.............................
Gerard McGregor
Trustee

Arena Art and Design Association

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
1b. Incoming Resources
All Incoming Resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1c. Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all cost related to the category. When costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
1e. 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. Designated Funds are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects.
1f. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentreducing balance 25%
1g. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, donations, grants received and receivable; all from the delivery of charitable activity in furtherance of the objects providing studio space to practising artists who in turn further the aims and objects of the charity. The charity is not registered for vat.
1h. For Reserves see Trustee Report
1i. Policy For Debtors
Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking account of any discount due.

Arena Art and Design Association

1j. Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement value amount after allowing for any discount due.
1k. Cash At Bank
Cash at bank and in hand includes cash and short term liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1l. Financial Instruments
The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Incentives received to enter into a lease agreement are recognised in the profit and loss accounts over the shorter of the lease term and the perod to the next lease review
1m. Recognition Of Revenue
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
1n. Policy For Going Concern
At the time of preparing accounts the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees therefore continue to operate the going concern basis of accounting in the preparation of accounts. In considering the going concern the trustees have considered a period of at least 12 months from the date of signing the accounts.
2. DIRECTORS AND EMPLOYEES
Particulars of employees (including directors) are shown below:
Employee costs during the year amounted to: 20252024
££
The trustees did not receive remuneration for their services as trustees.
There were no employees during the year.
3. EMPLOYEES
20252024
No.No.
Average number of employees--
The trustees did not receive remuneration for their services as trustees.
There were no employees during the year.

Arena Art and Design Association

4. TANGIBLE FIXED ASSETS
Land And
BuildingsEquipmentTotal
£££
Cost
At 01/09/20244,6351,2685,903
At 31/08/20254,6351,2685,903
Depreciation
At 01/09/20244,6311,2565,887
For the year-33
At 31/08/20254,6311,2595,890
Net Book Amounts
At 31/08/20254913
At 31/08/202441216
Land and Buildings represent refurbishment works on a short term, ten year lease from October 2017 to October 2027.
5. DEBTORS 20252024
££
Amounts falling due within one year:
Trade debtors5867
Other debtors950-
1,5367
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Other creditors3,0084,745
3,0084,745
7. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £1, to the company should it be wound up. At 31/08/2025 there were 4 members.

Arena Art and Design Association

8. UNRESTRICTED FUNDS
Brought forwardIncoming resourcesOutgoing resourcesTransfersCarried forward
£££££
General fund33,64253,215(53,198)-33,659
33,64253,215(53,198)-33,659
9. RESTRICTED FUNDS
Brought forwardIncoming resourcesOutgoing resourcesTransfersCarried forward
£££££
Culture Company Restricted Funds2-(1)-1
2-(1)-1
Culture Company Restricted Funds
Funds for Computers and IT Equipment
10. RELATED PARTY TRANSACTIONS
The trustees of the charity were also licensees in the premises and they pay a licence fee at arm's length in accordance with similar terms offered to all licensees.
11. GENERAL INFORMATION
Arena Art and Design Association is a company limited by guarantee with charitable status. The registered office address is 27 Parliament Street, Baltic Triangle, Liverpool L8 5RN.
The financial statements are presented in sterling the functional currency of the company.
12. TAX EXEMPTION
The Charity claims benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. The Charity is not registered for vat.
13. NET ASSETS BY FUND
UnrestrictedRestricted
FundFundTotal
Tangible Fixed Assets12113
Net Current Assets33,647- 33,647
--------------------------------
33,659133,660
--------------------------------

Arena Art and Design Association

14. OPERATING LEASE COMMITMENTS
During 2009 the charity moved into new premises which are subject to a 10 year lease. A second 10 year term has been agreed to run from October 2017 to 30 September 2027 for £1,500 rent per month plus service charges payable. The rent is reviewed every 3 years.
15. INCOMING RESOURCES
20252024
Associate Membership-
-
----------------------
Voluntary Income: Donations -
----------------------
Interest Receivable522485
Charitable Activity Income
Studio Rental Income51,99351,676
Parking Permits700600
Miscellaneous Income428
----------------------
Total Income53,21553,189
----------------------
16. RESOURCES EXPENDED
20252024
Direct Costs
Direct Project Artistic Costs2,8952,742
Overheads
Administrative Expenses8381,123
Property Costs48,54244,075
Governance9241,068
----------------------
Total Resources Expended53,19949,008
----------------------