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2022-10-31-accounts

Page
Reference and adminlstradve details ofthe Company, Trustees and advisem 1-2
Trustees' report 3-14
Independent audltom'
report
on the financial statements 15-17
Consolidated statement offinancial activities 18
Consolidated balance sheet 19
Company
balance sheet
20
Consolidated statement ofcash flows
Notes to the financial statements 22-46

Restricted Unrestricted Total Total
funds funds funds fvnds
2022 2022 2022 2021
6 6
Income from:
Donations and legacies 4 4,538,932 2W2,836 6,94'I,768 7,513,959
Charitable
activities
5 32,119 2,849,727 2,081,846 2,080,473
Other trading activities 6 282,348 262,340 421,831
Investments 7 16,013 72,684 88,697 75,540
Other income 8 974,148 074,148 453,219
Total income 4,587,064 6,561,743 11,148,807 10,546,122
Expenditure
on:
Raising funds 5,806 718,225 724,111 705,515
Charitable
activities
1,2'78,500 4,695,421 5,073,$21 5,850,218
Total expenditure 1&204,386 5,413,646 6,690,032 5,566,734
Net income before net (losses)/gains
on investments 3,302,678 1,148,007 4,450,775 3,979,388
Net gosses)/gains
on investments
(50,860) (282,671) (342,540) 319,506
Net movement
in funds
3,242,809 865,426 4,108,235 4,298,894
Reconciliation offunds:
Total funds brought forward 4,878,810 6,168,571 11,047,390 5,748,496
Net movement
in funds
3,242,000 865,426 4,108,235 4,298,894
Total funds carried forward 8,121,628 7,033,097 15,155,625 11,047,390

COMPANY COMPANY BALANCE SHEET
ASAT31 OCTOBER 2022
Note 2022
K
2021f
Fixed assets
Tangible assets 16 8,545,704 4,113,200
Investments 17 2,715,066 2,997.,205
11,260,770
Current assets
Debtors 19 2~5,588 1,510,231
Cash at bank and in hand 2,'728,207 3,680,087
5,173,7$5 5,190,318
Creditors: amounts
falling due within one
year 20 (1,261,122) (1,209,959)
Net current assets S,9'l2,673 3,990,349
Total assets less current liabilities 15,173~ 11,090,754
Total net assets 15,173r443 11,090,754
Charity funds
Restricted funds 21 8,121,628 4,878,819
Unrestricted
funds
21 7,051,815 6,211,935
Total funds 15,173,443 11,090,754

2022 2021
Note 5
Cash flows from operating activities
Net cash used in operating
activities
23 3,934,171 3,529,059
Cash flows from investing activities
Proceeds from the sale oftangible fixed assels 300
Purchase oftangible fixed assets (4,842,510) (2,108,611)
Proceeds from sale ofinvestments 5,179
Purchase ofinvestments (66,288) (888,325)
Net cash used in Investing activities (4,908,498) (2,789,757)
Change in cash and cash equivalents in the year (974,327) 739,302
Cash and cash equivalents
at
the beginning ofthe year 3,780,285 3,040,983
Cash and cash equivalents atthe end ofthe year 24 2,805,958 3,760,285
The notes on pages 22to46 form part ofthese finandal statements

l
value, over their expec
ted useful lives on th
Wormsley Assets induding Garden- 10-15Years
&Walled Garden Bam
Production
buildings
15-50Years
Marquee 10Years
Opera Equipment 10Years
Assets under construction NIL
Office Equipment 5Years
Auditorium 10-15Years
Fixtures 8 fittings 10Years

Restricted Unrestricted Total Total
funds funds funds funds
2022
f
2022
f
2022f 2021
Donations
General Donations induding Coronavirus Support 886,053 886,053 1,555,324
Friends Donations 1,012,954 1,012,854 953,985
Arts Hub Donations 3,403,762 3,403,762 2,716,993
Subtotal 3,403,762 1,899,007 5,302,769 5,235,302
Trusts and Foundations Donations 456,856 456,856 855,154
Productions Syndicate 523,496 523/96 885,444
Tax Rsccwary 154,818 503,829 658,647 537,059
Subtotal 1,135,170 503,829 1,638,988 2,277,857
Total2022 4,538,932 2,402,836 6,941,768 7,513,959
Total 2021 4,457,591 3,055,368 7,513,959

Restricted Unrestricted Total Total
funds funds funds funds
2022 2022f 2022f 2021
Ticket income 31,110 2,281,719 2,312,829 1,777,823
Programme & libretti sales 1,009 70,794 71,803 53,818
Concessions 215,789 215,789 189,946
Sundry sales 277,956 277,956 58,169
Tour group sponsorship 3,489 3,469 917
Total 2022 32,1'19 2,849,727 2,881,846 2,080,473
Total 2021 2,080,473 2,080,473

Unrestricted Total Total
funds funds funds
2022 2022 2021
6 6
income from subsidiary 89,611 89&611 92,841
Sponsorship 147,100 147&100 155,700
Advertising tt other income 22,637 22&637 17,290
Rental ofopera rights and equipment 3,000 3,000 156,000
Total 2022 262,348 262,348 42f,831
Total 2021 421,831 421,831

Restricted Unrestricted Total Total
funds funds funds funds
2022 2022 2022 2021
E 2 8
Dividend
income
15,983 61,735 77,718 76,276
Bank interest 30 10,949 10,878 364
Total2022 16,013 72,684 88,697 76,640
Total 2021 14,007 62,633 76,540

Unrestricted Total Total
funds funds lbnds
2022
8
2022f 2021
Theatre tax relief claim 974,148 974,148 453,219
Total 2022 974,148 874,148 453,219
Total 2021 453,219 453,219

Restricted Unrestricted Total Total
funds funds funds funds
2022
8
2022 2022
8
2021f
Fundraising &press officer 17,054 17,054 11,194
Rent, rates and utiliTies 7,730 7,730 8,687
General administration 20,319 20,319 16,525
Computer
supplies
26,336 26,336 29,996
Bank charges 1,102 1,102 13,928
Investment costs 5,886 5,888 5,179
Stalf costs 244,560 244,580 246,155
National
insurance costs
23,661 23,661 25,674
Pension costs 3,728 3,728 2,417
Depreciation 1,616 1,616 836
Total 2022 5,886 346,106 351,992 360,571
Total 2021 5,179 355,392 360,571

Unrestricted Total Total
funds funds funds
2022 2022 2021
8 8 8
Expenditure from subsidiary 88,600 88,600 102,817
Fundraising &press oflicer 116,910 116,910 47,837
Rent, rates and utilities 7,729 7,728 8,688
General edministra6on 18,007 18,007 29,441
Hire ofauditorium/Wallace Hill Farmhouse 1,389 1,389 781
Wages and salaries 121,044 121,044 138,216
National
insurance costs
14,936 14,836 14,564
Pension costs 1,889 1,889 2,785
Depreciation 1,615 1,615 836
Total2022 372,119 372,119 345,945
Total 2021 345,945 345,945

Activities
undertaken Support Total Total
directly costs funds funds
2022
8
2022
8
2022f 2021
Opera 4,814,000 573,806 5,387,806 5,505,469
Learning 6 Par6d pelion 485,979 100,136 586,115 354,749
Total2022 5,299,979 673,942 5,873,921 5,880,218
Total2021 5,193,469 656,749 5,860,218

Total Total
Opera Education funds funds
2022f 2022f 2022
6
2021
6
Depredation 404,321 404,321 404,717
Opera performance fees 826,853 44,629 871~2 979,559
Production teams 340,660 41,418 382,078 329,786
Orchestra fees 464,780 39,065 503,845 544,802
Costumes, sets, props 525,482 32,433 557,915 578,631
Stage 8 technical staff 708,766 38,178 746,944 570,181
Seasonalfees 113,121 1,195 114,316 86,418
Production
administration
58,070 1,539 59,609 86,185
Music hire 5 royalties 21,451 3,354 24,805 16,509
Other production costs 155,282 9,159 184W1 191,945
Site costs 197,434 197~ 226,905
Performance
refreshments
10,410 10,410 2,440
irrecoverable
VAT
319,497 319,4$7 331,419
Transport 106,070 4,358 110,428 85,435
Photography 3,965 3,965 7,915
Seasonal punting - programme 33,431 33,431 30,044
Seasonal costs 33,037 33,037 20,738
Facility rent 316,797 316,7$7 254,445
Administration
expenses
3,656 3,656 1,921
Scenery barn rental 39,148 39,148 46,940
Health &safety - opera 8 site 26,296 323 26,81$ 24,366
Other costs 16,886 1,800 18,686 23,120
Understudy
performance
costs 1,584 1,584
Recording costs S5,914 6,613 $2,527 50,891
Schools, education and community projects 1,089 261,915 263,004 198,157
Total 2022 4,814,000 485,979 5,2$9,$79 5,193,469
Total 2021 4,955,964 237,505 5,193,469

Total Total
Opera Education funds funds
2022 2022 2022 2021
6 6 6
Staffcosts 354,316 91,374 445,690 431,268
Depreciafion 1,346 269 1,615 836
Fundraising
&press officer
36,571 36,571 25,191
Rent, rates &utilities 6,440 1,288 7,728 8,668
Boxoffice system and computer supplies 25,660 673 26,333 29,998
Bank charges 24,826 5,055 29,881 28,414
insurance 15,812 1,216 17,028 16,179
Printing, postage 8 stationery 1,475 295 1,770 1,368
Telephone
& fax
1,954 391 2,345 2,590
General administration 20,018 4,909 24,$27 16,209
Bookkeeping
&accountancy
1,008 202 1,210 990
Exchange rate variance (22,143) (5,536) (27,679) 1,441
Provision for doubtful debts 6,720 61720 9,552
Governance
costs (note 11)
99,803 99,803 95,945
Total 2022 573,806 100,136 673,$42 866,749
Total2021 549,505 117,244 686,749

2022 2021
8
Auditors'
remuneration
15,885 14,750
Other costs 10,592 10,125
Legal tt professional fees 8,588 6,070
Accountancy fees 403 330
Wages 8salaries 63,797 82,391
Depreciation 538 270
99,803 95,945
12. Net inceme
Net income for the year includes:
2022 2021
8 5
Operating
lease rentals
252,418 252,416
Depreciation oftangible fixed assets 409,269 407.506
Fees paid to auditors for:
-audit 12,980 12,060
-other services 2,905 2,690
677,572 574,674
13. Auditors'
remuneration
2022 2021
8 5
Fees payable to the Company's auditor for the audit ofthe Group's annual
accounts 12,980 12,060
Fees payable to the Company's auditor in respect of:
All non-audit services not included above 2,905 2,590

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Lbrted
investments
Group 6
Coat orvaluation
At 1 November 2021 2,982,186
Additions 66,288
Revaluations (348/27)
At 31October 2022 2,700,046
Valuation
The listed investments have been revalued to reflect their market value at the year end.

Investments
In
subsidiary Listed
Company companies
f.
investments
f.
Totalf
Cost orvaluation
At 1 November 2021 15,020 2,$82,185 2,$$7,205
Additions 66,288 66,288
Revaluations (348,427) (348,427)
At 31 October 2022 15,020 2,700,046 2,715,066
Principal subsidiaries
The following were subsidiary undertakings ofthe Company:
Names Company Holding
number
Garsington Opera Enterprises Ltd 05511222 100'/o
Garsington Opera Productions Ltd 09341523 100%
The financial results ofthe subsidiadies for the year were:
Income
f
Expenditure
f
Profitl
(Loss) for
Net Assetsl
(Liabilities)
the yearf
Garsington
Garsington
Opera Enterprises
Opera Productions
Ltd
Ltd
124,347
2,502,$13
($6/21)
(3/7$W1)
27,$26
(2,380)
317
(3,115)

Group Group
2022f 2021f
22,639 16,600

Group Group Company Company
2022
6
2021f 2022f 2021
Due within one year
Trade debtors 232,671 87,503 232,671 87,503
Amounts
owed by group undertakings
1,201,228 605,694
Other debtors 1,266,320 833,899 292,104 180,130
Prepayments and accrued income 719,585 636,904 718,585 636,904
2,218,576 1,358,108 2rl45,588 1,610,231

Group Gmup Company Company
2022
8
2021
5
2022f 2021
5
Trade creditors aao,aa3 551,825 572,282 551,825
Amounts owed to group undertakings 13a,fao 15,010
Other taxation and social security 25,644 22,528 25,644 22,528
Other creditors 213,028 127,526 213,028 127,528
Accruals and deferred
income
317,533 501,105 $10,888 493,078
1,137,188 1,202,986 1,261,122 1,209,969
Group Gmup Company Company
2022 2021 2022 2021
8 8
Deferred income at 1 November 2021 256,334 1,153,853 256,$$4 1,153,853
Resources deferred during the year 105,778 255,334 105,778 256,334
Amounts released from previous periods (258,334) (1,153,853) (256,334) (1,153,853)
105,778 256,334 105,778 256,334

Balance at 1 Balance at
November Gainsl 31October
2021 Income Expenditure (Losses) 2022
8
Unrestricted
funds
Designated
funds
Auditorium
and infrastructure
2r400,000 2,400,000
Creative and Strategic
Development
1,606,750 1,606,750
4,006,750 4,006,750
General funds
General Funds - all funds 2,161,821 6,561,743 (5,413,$46) (282,871) 3,027,247
Total Unmstricted funds 6,168,571 6,5$1,743 (5~13,646) (282,671) 7,033,997
Restricted funds
Auditorium
Appeal fund
$02,350 (258,029) 644,321
Learning
and Participation
fund 488,975 (488&975)
Opera Production 523~6 (523896)
Leonard lngrams
fund
676,478 16,013 (13,886) (es,ses) 617,73$
Arts Hub appeal fund 3,300,991 3,558,580 6,859,571
4,878,819 4,587,084 (1,284,388) (5$,869) 8,121,628
Total offunds 11,047,3$0 11,148,807 (e,ese,032) (342,640) 16,165,625

Balance at Balance at
1November Gaina' 31October
2020 Income Expenditure (Losses) 2021
Designatedfunds
Auditorium
and Infrastructure
2,400,000 2,400,000
Creative snd Strategic
Development 1,606,750 1,606,750
4,006,750 4,006,750
General funds
General funds 997,366 6,074,524 (5,173,052) 262,983 2,161,821
Total Unrestricted funds 5,004,116 6,074,524 (5,173,052) 262,983 6,168,571
Restricted funds
Auditorium
Appeal
fund 1,160,380 (258,030) 902,350
Learning
and Participation
fund 237,030 (237,030)
Opera Production 885,443 (885,443)
Leonard
Ingrams
fund 632,134 (13,179) 56,523 675,478
Arts Hub appeal fund 584,000 2,716,991 3,300,991
1,744,380 4,471,598 (1,393,682) 56,523 4,878,819
Total offunds 6,748,49S 10,546,122 (6,566,734) 319,506 11,047,390

Analysis ofnet a ssets betwee n funds - prior year
Restricted Unrestricted Total
funds funds funds
2021
f
2021 2021
Tangible fixed assets 2,890,576 1,222,624 4,113,200
Fixed asset investments 644,475 2,337,710 2,982,185
Current assets 1,344,968 3,810,023 5,154,991
Creditors due within one year (1,200) (1,201,786) (1,202,986)
Total 4,878,819 6,168,571 11,047,390
23. Reconclgatlon
ofnet movement
in funds to net cash flow frem operating activities
Group Group
2022f 2021
Net income for the year (as per Statement of Financial Activities) 4,108,235 4,298,894
Adjusbnents
for:
Depreciation
charges
408,269 407,506
Gains/(losses)
on investments
348,427 (319,506)
Loss on the sale offixed assets 437
Decrease/(increase) in stocks (5,838) 16,870
Decrease/(increase) in debtors (860,438) 100,431
Decrease
in creditors
(65,820) (975,136)
Net cash provided by operating activities 3,934,171 3,529,059
24. Analysis ofcash and cash equivalents
Group Group
2022 2021
8
Cash in hand 2,805,958 3,780,285
Total cash and cash equivalents 2,805,858 3,780,285