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2022-03-31-accounts

Page
Reference and Administrative Details of the Charitable Company, its Trustees and 1−2
Advisers
Trustees Report 3 −14
Independent Auditors' Report on the Financial Statements 15 −18
Consolidated Statement of Financial Activities 19
Consolidated Balance Sheet 20
Charitable Company Balance Sheet 21
Consolidated Statement of Cash Flows 22
Notes to the Financial Statements 23 −47

REFERENCE AND A DMINISTRATIVE DETAILS. OF THE CHARITABLE COMPANY, ITS T
ADVISERS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees M Fay, Chair
L G Barrett (appointed 25 April 2022)
R R Berkley (appointed 14 July 2021, resigned 26 May 2022)
J Blacklock (resigned 1 March 2023)
C E Cooke
D G Cottam
E Czestochovvski (appointed 25 April 2022)
K C Dawes (appointed 13 June 2022)
I Farrar (appointed 25 April 2022)
S Finnon
S A Hatton Jr (appointed 26 April 2021, resigned 1 February 2022)
D Hymers (resigned 15 March 2022)
N Laverick (appointed 25 April 2022)
K A Leng (resigned 8 November 2021)
S J Mitchell
M Patterson (appointed 5 September 2022)
A Plouviez (appointed 27 March 2023)
C N Simmons
J Smith (appointed 25 April 2022)
G Thompson (resigned 28 March 2023)
V C Wiggins
Company registered
number 02848282
Charity registered
number 1032846
Registered office The Customs House
Mill Dam
South Shields
Tyne & Wear
NE33 lES
Company secretary K Anders
Chief executive officer R Spencer
Independent auditors Clive Owen LLP
Chartered Accountants and Statutory Auditors
140 Coniscliffe Road
Darlington
Co Durham
DL3 7RT
Bankers HSBC Bank Plc
110 Grey Street
Newcastle upon Tyne
NEI 6JG

Restricted Unrestricted Total Total
funds funds funds funds
2022 2022 2022 2021
Note £ £ £ r
Income from:
Donations and_legacies 4− 572,216 572,216 1,079,160
Charitable activities 5 104,037 870,260 974,297 128,877
Other trading activities 6 506,725 506,725 41,773
Investments 7 491 491
Other income 8 3,300 3,300 271,100
Total income 104,037 1,952,992 2,057,029 1,520,910
Expenditure on:
Raising funds 9 82,914 82,914 166,549
Charitable activities 10 218,153 1,551,639 1,769,792 877,094
Total expenditure 218,153 1,634,553 1,852,706 1,043,643
Net (expenditure)/Income before
taxation (114,116) 318,439 204,323 477,267
Taxation (2,539) (2,539) 350
Net movement In funds (114,116) 315,900 201,784 477,617
Reconciliation of funds:
Total funds brought forward 313,573 __384,638 698211220 594
Net
−enii−Clubds−−−−
movemt−
(1−1−4−,11.6)−3TS,900 201,784 477,617
Total−funds−carried−forward− 199,457 700,538 899,995 698,211
2022 2021
Note
Fixed assets
Tangible assets 15 397,850 306,725
397,850 306,725
Current assets
Stocks 17 11,690 3,765
Debtors 18 20,935 164,043
Cash at bank and in hand 957,227 596,348
989,852 764,156
Creditors: amounts falling due within one
year 19 (486,747) (371,646)
Net current assets 503,105 392,510
Total assets less current liabilities 900,955 699,235
Provisions for liabilities (960) (1,024)
Net assets excluding pension asset 899,995 698,211
Total net assets 899,995 698,211
Charity funds
Restricted funds 21 199,457 313,573
Unrestricted funds 21 700,538 384,638
Total funds 899,995 698,211

2022 2021
Note £
Fixed assets
Tangible assets 15 394,011 300,362
Investments 16 10−0
394,111 300,462
Current assets
Debtors 18 236,131 234,743
Cash at bank and in hand 729,215 521,641
965,346 756,384
Creditors: amounts falling due within one
year 19 (469,787) (360,329)
Net current assets 495,559 396,055
Total assets less current liabilities 889,670 696,517
Net assets excluding pension asset 889,670 696,517
Total net assets 889,670 696,517
Charity funds
Restricted funds 21 263,9_71 _−−313,573__
Unrestricted funds 626398 _ 382;944
_ _
Total funds 889,670 696,517

2022 2021
Cash flows from operating activities
Net cash used in operating activities 500,291 480,018
Cash flows from investing activities
Purchase of tangible fixed assets (139,412)
Net cash (used in)/provided by investing activities (139,412)
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year 360,879 480,018
Cash and cash equivalents at the beginning of the year 596,348 116,330
Cash and cash equivalents at the end of the year 957,227 596,348
The notes on pages 23 to 47 form part of these financial statements

Restricted Unrestricted Total
funds funds funds
2022 2022 2022
Grants
South Tyneside Council 157,400 157,400
Arts Council England (NPO) 102,530 102,530
Arts Council Cultural Recovery Fund 125,000 125,000
COVID grants 47,570 47,570
Other grants 88,808 88,808
521,308 521,308
Donations 50,908 50,908
50,908 50,908
572,216 572,216
Restricted Unrestricted Total
funds funds funds
2021 2021 2021
Grants
_ _
South Tynesiele−Council
280,086 280,086
Arts Council England (NPQ) 121,620 121,620
Arts Council Cultural Recovery fund 255,000 255,000
COVID grants 54,022 54,022
710,728 710,728
Donations 164,400 204,032 368,432
164,400 204,032 368,432
164,400 914,760 1,079,160

Restricted Unrestricted Total
funds funds funds
2022 2022 2022
£ £ £
Theatre 780,061 760,061
Cinema 58,642 58,642
Learning and Participation 104,037 31,557 135,594
104,037 870,260 974,297
Restricted Unrestricted Totai
funds funds funds
2021 2021 2021
Theatre 108,108 108,108
Cinema 1,961 1,961
Learning and Participation 18,808 18,808
20,769 108,108 128,877
Unrestricted Total
funds funds
2022 2022
Trading income 506,725 506,725
Unrestricted Total
funds funds
2021 2021
Trading income 41,773 41,773

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
Interest−receivable 491 491
8. Other incoming resources
Unrestricted Total
funds funds
2022 2022
Sundry receipts 3,300 3,300
Unrestricted Total
funds funds
2021 2021
Job retention scheme grants 271,100 271,100
**. ** −−−Expenditure on raising limas —

Unrestricted Total
funds funds
2021 2021
Fundraising trading 14,583 14,583
Fundraising trading expenses −wages and salaries 129,735 129,735
144,318 144,318
Other trading expenses
Unrestricted Total
funds funds
2022 2022
Trading expenses 82,914 82,914

Unrestrictea Total
funds funds
−—2024 2021
22,231 22,231

Restricted Unrestricted
funds funds Total
2022 2022 2022
Theatre shows 13,046 1,034,213 1,047,259
Cinema 57,485 57,485
Learning and Participation 205,107 37,032 242,139
Marketing 109,492 109,492
CH Own Shows 313,417 313,417
218,153,475517639 17769,79_
Restrictea Unrestrictea
funds funds Total
2021 2021 2021
Theatre shows 19,037 763,617 782,654
Cinema 2,663 2,663
Learning and Participation 14,140 62,618 76,758
Gallery 15,019 15,019
33,177 843,917 877,094

Activities
undertaken Support Total
directly costs funds
2022 2022 2022
Theatre shows 716,492 330,767 1,047,259
Cinema 57,485 57,485
Learning and Participation 149,736 92,403 242,139
Marketing 109,492 109,492
CH Own Shows 313,417 313,417
1,346,622 423,170 1,769,792
Activities
undertaken Support Total
directly costs funds
2021 2021 2021
Theatre shows 547,666 234,988 782,654
Cinema 2,663 2,663
Learning and Participation 14,140 62,618 76,758
Gallery 15,019 15,019
564,469 312,625 877,094

Learning
and
Theatre Participatio
Shows Cinema n Marketing
2022 2022 2022 2022
Staff costs 469,287
Depreciation 41,974 3,789
Direct costs 205,231 57,485 145,947 109,492
716,492 57,485 149,736 109,492

CH Own Total
Shows funds
2622 2022
Staff costs 469,287
Depreciation 45,763
Direct costs 313,417 831,572
313,417 1,346,622
Theatre Learning and
Shows Cinema Participation Marketing
2021 2021 2021 2021
£ £ £ £
Staff costs 454,091
Depreciation 41,903
Direct costs 51,672 2,663 14,140
547,666 2,663 14,140
Total
Shows funds
2021 2021
Staff costs 454,091
Depreciation 41,903
Direct costs 68,475
564,469

Total Total
funds funds
2022 2021
Staff costs 92,403
Depreciation 2,527
Rent, rates and overheads 19,192
Insurance 29,056 21,026
Utilities 43,693 59,767
Vehicles 8,745 5,168
Postage, stationery & printing 5,242 8,113
Telephones 3,753
Computer costs 63,132 54,848
Audit and accountancy fees 28,175 41,000
Consultants 1,743 19,875
Subscriptions 1,817 1,117
Repairs and maintenance 51,597 39,866
Finance charges 33,836 23,968
Disallowable VAT 24,130 23,982
Bad debts written off 3,929 680
Training 2,755 6,166
Sundry expenses 3,959 5,270
Governance costs 3,486 1,779
423,170 312,625
12. Auditors' remuneration
2022 2021
Fees payable to the Charitable Company's auditor for the audit of the
Charitable Company's annual accounts 16,050 13,000

Charitable Charitable
Group Group Company Company
2022 2021 2022 2021
£ £ £ £
Wages and salaries 517,290 54.0,5Z8_452,290−540;578
cial−s−acuTitts 34,010 30,546 34,010 30,546
Contribution to defined contribution pension
schemes 10,390 12,702 10,390 12,702
561,690 583,826 496,690 583,826
Group Group
2022 2021
No. No.
Employees 39 46
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60,000 was:
Group Group
2022 2021
No. No.

Leasehold Fixtures and
improvements fittings Total
Cost or valuation"
At 1 April 2021 227,016 532,358 759,374
Additions 72,371 67,041 139,412
At 31 March 2022 299,387 599,399 898,786
Depreciation
At 1 April 2021 59,089 393,560 452,649
Charge for the year 4,831 43,456 48,287
At 31 March 2022 63,920 437,016 500,936
Net book value
At 31 March 2022 235,467 162,383 397,850
At 31 March 2021 167,927 138,798 306,725

Leasehold and
Fixtures
improvements fittings Total
Cost or valuation
At 1 April 2021 227,016 485,109 712,125
Additions 72,371 67,041 139,412
At 31 March 2022 299,387 552,150 851,537
Depreciation
At 1 April 2021 59,089 352,674 411,763
Charge for the year 4,831 40,932 45,763
At 31 March 2022 63,920 393,606 457,526
Net book value
At 31 March 2022 235,467 158,544 394,011
At 31 March 2021 167,927 132,435 300,362

Investments
In
subsidiary
companies
Charitable Company
Cost or valuation
At 1 April 2021 100
At 31 March 2022 100
Net book value
At 31 March 2022 100
At 31 March 2021 100

Name Company Registered office or Principal activity Company Registered office or Principal activity Company Registered office or Principal activity Company Registered office or Principal activity Class of Holding
number principal place of shares
business
The Customs House 05812339 The Customs House, The running of a Ordinary 100%
Green Room Limited Mill Dam, South cafe bar and the
Shields, Tyne & organisation of
Wear, NE33 1ES events and
conferences at The
Customs House
The financial results of the subsidiary for the year were:
Name Income Expenditure Profit/(Loss)
/ Surplus/
(Deficit) for
the year
The Customs House 224,725 (216,091) 8,634
Green Room Limited

7:−−−Stocks 7:−−−Stocks
Group Group
2022 2021
£ £
Finished goods and goods for resale 11,690 3,765
18. Debtors
Charitable Charitable
Group Group Company Company
2022 2021 2022 2021
£ £ £ £
Due within one year
Trade debtors 4,460 43,490 4,460 41,047
Amounts owed by group undertakings 177,196 73,143
Other debtors 4,473 76,436 4,473 76,436
Prepayments and accrued income 12,002 44,117 50,002 44,117
20,935 164,043 236,131 234,743

Charitable Charitable
Group Group Company Company
2022 2021 2022 2021
£ £ £ £
Trade creditors 89,699 32,123 82,090 30,876
Other taxation and social security 13,281 7,797 10,678 7,797
Other creditors 42,158 127,387 40,719 124,825
Accruals and deferred income 341,609 204,339 336,300 196,831
486,747 371,646 469,787 360,329
Charitable Charitable
Group Group Company Company
2022 2021 2022 2021
£ £ £ f
Deferred income at 1 April 2021 160,761 29,077 160,761 29,077
Resources deferred during the year 267,066 145,160 267,066 145,160
Amounts released from previous periods (160,761) (13,476) (160,761) (13,476)
267,066 160,761 267,066 160,761

2022
£
At the beginning of the year 1,024
Accelerated capital allowances (64)
960

The deferre d tax lia bility is made up as follows:
Group Group
2022 2021
£ £
Accelerated capital allowances (960) (1,024)
(960) (1,024)

Statement of funds −curren t year
Balance at
Balance at 1 31 March
April 2021 Income Expenditure Taxation 2022
Unrestricted funds
`Designated funds
Designated funds 130,000 130,000
General funds
General funds 254,638 1,952,992 (1,634,553) (2,539) 570,538
Total Unrestricted funds 384,638 1,952,992 (1,634,553) (2,539) 700,538
Restricted funds
Leasehold improvements 117,281 (4,831) 112,450
Other activities 88 (88)
Gallery and gallery outreach 8,127 (8,127)
Garfield Weston 148,688 (61,681) 87,007
Learning and Participation 39,389 104,037 (143,426)
313,573__−−−104,037 (218,153)_ 199457
Total of funds 698,21−1−2;0571029—(1;852;706) (2539) 899,995

Balance at
Balance al Transfers 31 March
1 April 2020 Income Expenditure in/out 2021
£ −−£
Unrestricted funds
General funds 57,411 1,335,741 (1,008,514) (130,000) 254,638
Designated funds 130,000 130,000
57,411 1,335,741 (1,008,514) 384,638
Restricted funds
Leasehold improvements 120,606 (3,325) 117,281
Other activities 88 88
Gallery and gallery outreach 6,166 1,961 8,127
Garfield Weston 164,400 (15,712) 148,688
Learning and Participation 34,721 18,808 (14,140) 39,389
161,581 185,169 (33,177) 313,573

Analysis of net assets between funds −current year
Restricted Unrestricted Total
funds funds funds
2022 2022 2022
Tangible fixed assets 263,071 134,779 397,850
Current assets 989,852 989,852
Creditors due within one year (63,614) (423,133) (486,747)
Provisions for liabilities and charges (960) (960)
Total 199,457 700,538 899,995

Restricted Unrestricted Total
funds funds funds
2021 2021 2021
£ £ £
Tangible fixed assets 117,281 189,444 306,725
Current assets 196,292 567,864 764,156
Creditors due within one year (371,646) (371,646)
Provisions for liabilities and charges (1,024) (1,024)
313,573 384,638 698,211

Group Group
2022 2021
Net income for the year (as per Statement of Financial Activities) 201,784 477,617
Adjustments for:
Depreciation charges 48,287 41,903
Taxation 2,539 (350)
Decrease/(increase) in stocks (7,925) 3,754
Decrease/(increase) in debtors 143,108 (14,896)
Increase/(decrease) in creditors 112,498 (28,010)
Net cash provided by operating activities 500,291 480,018

Group Group
2022 2021
Cash in hand 957,227 596,348
**Total ** cash and cash equivalents 957,227 596,348

At 1 April At 31 March
2021 Cash flows 2022
Cash at bank and in hand ____596,348−−−—360,879−957;227
596,348 360,879 957,227
26. Capital commitments
Group Group
2022 2021
Contracted for but not provided in these financial statements
Acquisition of tangible fixed assets 14,665

Charitable Charitable
Group Group Company Company
2022 2021 2022 2021
Not later than 1 year 3,400 7,070 3,400 7,070
Later than 1 year and not later than 5 years 5,100 2,179 5,100 2,179
8,500 9,249 8,500 9,249