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2021-03-31-accounts

Company number: 02578163 Charity Number: 1046461

Théâtre Sans Frontières Ltd

Report and financial statements For the year ended 31 March 2021

Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

Company number 02578163 Charity number 1046461 Registered office and operational address 2a Tanners Yard, Hexham Northumberland NE46 3NL

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Jane Brantom Chair (resigned 19/07/2021) June Abbott (resigned 19/07/2021) Christopher Black Rhiannon Griffiths Robert Hull (resigned 21/04/2021) Pascale Konyn (appointed Chair 19/07/2021) Caroline Theobald

Key management Sarah Kemp Artistic Director personnel John Cobb Artistic Director Bankers Barclays Bank Plc Tynedale Group, Priestpopple, Hexham, Northumberland, NE46 1PE Independent Jennifer Daniel FCCA DChA, Slade & Cooper Limited examiner Beehive Mill, Jersey St, Ancoats, Manchester M4 6JG

1

Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

The trustees present their report and the unaudited financial statements for the year ended 31 March 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The primary purpose of the charity is to create an international theatre of excellence that celebrates world languages and cultures. The charity is committed to the promotion, maintenance, improvement and advancement of the education of the public in the understanding, practice and appreciation of the arts. Our objectives are:

The trustees review the aims, objectives and activities of the charity each year. In shaping the objectives for the year and in planning the activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. Théâtre Sans Frontières (TSF) relies on grants, donations and the income from selling its productions to schools and theatre venues to cover its operating costs. In setting the level of performance fees, the trustees give careful consideration to the implications for the accessibility of the charity’s productions to those on low incomes.

The strategies employed to achieve the charity’s aims and objectives are to:

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

Putting these strategies into action, the charity has three major areas of activity which are:

Achievements and performance

Touring into Schools

TSF had intended touring into schools. A new show The Animal Olympics - Tokyo 2020 , for six to eleven year olds, was scheduled for summer 2020 to tie in with the actual Tokyo 2020 Olympic Games. A National Lottery project grant from Arts Council England (ACE) and further funding from several trusts and foundations had been received and the Community Foundation Tyne & Wear and Northumberland, via Wind Farm Community Benefit Funds in the Bellingham and Blyth areas, enabled TSF to offer free performances to schools in these disadvantaged rural and urban locations. The interactive show and accompanying participatory workshops celebrate the values of the Olympic Games: excellence, friendship and respect, exploring themes around diversity, cultural difference and internationalism. Children were to have the opportunity to take part in two scenes in the play, performing alongside three professional actors, participation in the drama aiming to develop the children’s self-confidence and team working.

All TSF’s funders for The Animal Olympics - Tokyo 2020 agreed to a re-scheduling of the tour to June/July 2021 when the Tokyo Olympics was now due to take place. The grant monies raised were retained by TSF as restricted funds pending the restoration of more normal working conditions in schools and the wider community. Even if the Olympic Games themselves had not gone ahead in 2021, the TSF show would stand alone, although it was possible that extra funds would be required to make adjustments for social distancing requirements. The 27 schools that originally booked 29 performances were contacted in March 2020 and all replied enthusiastically about hosting the show in 2021. Contact was renewed from October 2020 and a major increase in the usual administration time was spent on organising the tour and adjusting to each school’s changing Covid requirements and protocols.

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

Budgeting included £6,000 in earned income from the schools themselves but schools in the rurally isolated or urban disadvantaged areas of Bellingham and Blyth continued to be offered free performances with the support of the Wind Farm Community Benefit Funds. The performers originally contracted had all agreed to take part in the 2021 tour and every participating school would have access to the Company’s educational resource materials (songs, recordings, word games and drama activities). Now, more than ever, after lockdown and social isolation, which impacted particularly severely on those already disadvantaged, young people would benefit from the stimulus of interactive drama, boosting their confidence, creativity, team skills and wellbeing.

“We feel that it is important that our children are offered a wide range of artistic and musical experiences in school as there is a high level of deprivation in our catchment area. The children are always amazed and delighted by the experience of live theatre and this is invaluable in developing their creative and imaginative skills. A visit from Théâtre Sans Frontières means that many of our children are able to enjoy the experience for a cost that is within our limited budget, and this may be their only chance to access live theatre." Teacher, Thomas Bewick Campus Ashington

Participatory projects

¡Silencio, silencio he dicho!

Workshops for Spanish language A-level students, based on the famous Spanish dramatist Federico García Lorca’s play: La Casa de Bernarda Alba , had been planned for schools in Darlington, Leeds and London in April 2020 but the project had to be abandoned owing to Covid-19. TSF’s collaborators Durham University offered a small grant to partially compensate the artists who should have been involved in the project for loss of earnings and to cover some of TSF’s costs that had already been incurred.

Start programme

All funding was in place for Year two of TSF’s Start programme, in collaboration with Queen’s Hall Arts, to continue visiting Tynedale schools from April to July 2020. Sadly cut short as schools closed, this activity resumed in Autumn 2020 with delivery adapted to accommodate the developing Covid-19 circumstances. The project included the continued support of 15 students from Hexham Middle School who were doing the Bronze Arts Award and 10 sculpture workshops with sculptor Richard Broderick. TSF remains committed to providing greater access to theatre and the arts for children who live in rurally deprived areas. No young person should ever be starved of cultural opportunities because their postcode determines their life chances and options.

Older People’s Drama

TSF ran free online drama workshops with 14 older people from the North East during May and June 2020. These replaced face to face workshops that had been planned with the Adult Drama Group which had met pre-Covid in the Queens Hall, Hexham. The programme was run in conjunction with Dutch theatre director Loes Hegger, who was leading a parallel project in Amsterdam, and continued over winter 2020/21 with funding from the Northumberland Cultural Fund. The resulting 35 minute Zoom film – An Uncertain World is a playful and poignant response, by 10 older women, to living under lockdown, including tales of adventures and friendships, past and present. Poet Linda France, local video editor Ken Patterson and musician Janet Longbottom took part in the project, to great effect. Loes Hegger’s sister Adult Drama Group in Amsterdam produced their own film Alive and

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

Kicking covering similar ground. An Uncertain World premiered online on 26 March 2021 and was watched on over 180 devices across the world.

Excerpts from An Uncertain World appeared in the the Dutch group’s film and despite Covid restrictions, Alive and Kicking was nominated for an award for best innovative, creative and inspiring project this year, which led to increased publicity in Holland, including for the Hexham group. Zoom meetings under lockdown, involving the participants from both countries sharing stories and experiences past and present, made everyone feel less isolated. An Uncertain World also showcases the dynamism and continued creativity of older people, combatting ageist stereotypes.

“I realised that I actually could be more positive about older people - that it was rare to see so many older women on film.”

“I loved all the creativity and art and music that oozed everywhere. Very joyful.”

“Absolutely lovely film, so joyful.”

“Excellent, I felt so proud of Hexham”

Covid-19 Emergency Response – May to October 2020

In April 2020, TSF successfully applied to the Arts Council England (ACE) Covid-19 Emergency Response Fund for organisations outside the National Portfolio. The Company was awarded £21,645 to support its activities over a six month period. This grant enabled TSF to compensate the artists due to perform in The Animal Olympics - Tokyo 2020 , or run Start programme workshops in schools, for a proportion of their loss of earnings. Core expenditure on, for example, office and store rent, phone, insurance and website costs was also provided by the Emergency Response grant during the six-month period.

Digital Initiatives

The Covid-19 Emergency Response grant enabled the creation of a new online public facing project with international and UK partners, The Golden Conch Shell . The theme was the encouragement and support of young people looking to find their way in the contemporary world and the project developed into a shadow animation film devised online, during lockdown, in collaboration with Théâtre À l’Envers (Quebec) and Luminous Tales (Norwich). The Golden Conch Shell launched on 21 August 2020 through the Forum Cinema Hexham’s online presence. By mid-October there had been over 900 viewings. This is an animated film, fabricated in Norwich by puppeteer Zannie Fraser and edited in Newcastle by Ken Patterson and is a mix of Andersen’s Little Mermaid and the Mamiwata myths of West Africa. The film was also shown in Hexham Abbey to a live distanced audience on 29 August 2020, as part of Hexham’s Under the Sun festival and has since been re-recorded in French and shown in the Montreal International Film Festival for Children (FIFEM 2021) . A Spanish version will be produced in the near future. The film is accompanied by a short demonstration and instruction on how to make shadow puppets.

“Magical and beautiful GREAT WORK! XXXXX Thankyou!!” Shelley

“I loved the puppets and the music....and how Billy and Serena both got their parents to pay them more attention through being determined and following their hearts.” Una, 9 years

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

“Many thanks for sharing this enchanting film - loved the puppetry, the colours, storytelling, singing and dancing. Beautiful. Great to see that Covid is not stopping such great international collaboration in the artistic sphere.” Online viewer

In addition, the ACE Emergency Response grant enabled TSF to make some archived work, for example Como Agua Para Chocolate , available to audiences online. In March 2021 this work contributed to the Express Yourself North East Festival of Languages.

TSF’s digital work over the year, in particular the new shadow puppetry film The Golden Conch Shell and the film made with older adults An Uncertain World , has increased the Company’s reach to wider audiences, young and old across the globe. So whilst TSF may not have toured physically, virtual touring has continued, embracing many new people.

Evaluation

After all TSF’s performances and projects, age appropriate feedback questionnaires are used to ask about enjoyment, level of understanding, relevance, benefits of seeing the show and/or participating in the workshops, usefulness of educational materials, improvements in confidence and motivation. Comments are also invited via the Company website and social media platforms. Sometimes groups are invited to give feedback via teachers and youth leaders. At the end of each project all this material is analysed; reviews from press and peers are collated; feedback is collected from the creative, technical and educational teams; the process and outcomes of the project are reflected on with all personnel involved; and action points for the development of future work are recorded.

Financial review

The charity’s income for the year was £51,319 (2020: £49,189). Within this income were significant Covid-related grants totalling £34,283 from the Arts Council England Covid-19 Emergency Response Funds and Northumberland County Council Covid-19 Additional Restrictions Business Support. Without these grants the charity would have been unable to cover its core costs and plan for the future. Northumberland County Council continued to support TSF with an unrestricted Arts & Heritage grant of £1,256. All grants are disclosed within Income from charitable activities (Notes 4 and 16).

TSF would also like to thank very warmly those individuals who donated £4,075 (2020: £3,595) towards the work of the charity.

The charity’s expenditure totalled £46,839 (2020: £48,864). Further information on the projects undertaken by the charity and the Covid challenges experienced is set out in the Achievements and performance section above.

The charity made a small surplus for the year of £4,480 (2020: £325).

The charity’s total funds at 31 March 2021 were £50,095. Of this total, £25,715 was held as restricted funds, leaving £24,380 as unrestricted free reserves (2020 free reserves £22,092). The charity’s revised reserves policy set out below is to maintain at least three months of expenditure in reserves, which would equate to approximately £11,700 based on the charity’s 2021 results. Hence, at 31 March 2021 the charity’s current reserves are £12,680 above the baseline set by the reserves policy. This stable position has enabled the charity’s artistic directors and trustees to contemplate more significant projects for the 2021/2022 year than would otherwise have been possible.

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

Reserves policy

The trustees have reviewed the reserves policy of the charity and determined that reserves should be maintained to cover at least three months’ operating expenditure. At 31 March 2021, this policy objective was met.

Plans for the future

TSF proposes to continue with its three main areas of activity, where necessary modified to conform with ongoing Covid-related restrictions:

Administration and Fundraising

Administration, fundraising and marketing personnel are engaged on short fixed-term contracts, as and when the trustees consider the utilisation of reserves is appropriate or funding has been obtained. From May 2020, TSF participated in the government’s Coronavirus Job Retention Scheme and furloughed the only current employee. This was followed by several periods of flexible furlough.

Trustees will continue to review financial projections and alternative models for the company which reflect those financial projections and follow the principles outlined under ‘future funding’ below. Fundraising for the arts has been severely impacted by Covid-19 but TSF has been able to access both ACE Covid-19 Emergency Response funding and, post the year end, the Culture Recovery Fund. These sources, together with Government business support via Northumberland County Council Covid-19 Additional Restrictions Grants, have covered core costs and been crucial in allowing the charitable company to maintain its level of unrestricted reserves unchanged during the year and into 2022. Project grants are currently the immediate fundraising priority so that TSF can continue its creative work.

Future funding

TSF will continue with its project funded business model, delivering performances and touring work in so far as conditions permit. Online projects have allowed the company to maintain an active profile throughout the pandemic, although it remains reliant on

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

external funding to support most of its artistic activities and core costs. The charity will continue to

There can be no doubt that circumstances remain extremely challenging for the theatre industry but TSF’s multi-stranded approach and adaptability will enable the Company to remain viable.

Structure, governance and management

Company Status

The organisation is a charitable company limited by guarantee, incorporated on 30 January 1991 and registered as a charity on 16 May 1995.

The company was set up under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association as amended by special resolutions dated 05 May 1995 and 07 December 2010.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2021 was 7 (2020:7).

Board of Trustees

Théâtre Sans Frontières’ governing body is its Board of trustees which currently comprises four people from a variety of backgrounds. Another two people have expressed an interest in joining the Board in the near future. The amended Memorandum & Articles of Association allow for a minimum of three and a maximum of twelve trustees. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. No trustee received any remuneration for his or her services as trustee during the year ended 31 March 2021.

New trustees are only recruited when trustees resign or when there is a perceived skills gap on the Board. At present, Théâtre Sans Frontières gives all new trustees an induction pack which includes:

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

Organisation

The Board of trustees is responsible for the overall management and control of the charity and meets approximately four times a year for full Board meetings plus the Annual General Meeting. The Board is supported by a Finance and Personnel sub-committee which meets more regularly. Between 23 March 2020 and 19 July 2021, all meetings were held by electronic means. The charity is run on a day-to-day basis by the two freelance joint artistic directors, Sarah Kemp and John Cobb. Part-time administration and finance staff are employed on short fixed-term contracts and, in addition, the charity commissions work from self-employed actors, directors, designers, writers, composers, marketing personnel, fundraisers etc.

Related parties and relationships with other organisations

The charitable company’s wholly owned subsidiary, TSF Trading Limited, was dormant since its incorporation on 08 April 2015 and a voluntary strike off application was filed at Companies House on 27 February 2020. Voluntary strike off action, suspended by Companies House in response to Covid-19, was restarted on 10 September 2020 and the company TSF Trading Limited was dissolved on 29 September 2020. The charity Théâtre Sans Frontières Ltd is not affiliated with any other organisation.

Risk management

The charity has continued to monitor the risks to which it is exposed. Financial sustainability is the main financial risk for the charity. A key element in the management of financial risk is the continued close monitoring of available liquid funds. Careful budgeting and management reporting against those budgets continues to ensure that no irreversible commitments are made to projects before adequate funding has been obtained. Unrestricted reserves are closely monitored since provision for core costs while funds are being raised for projects remains a major challenge. Attention has also been focused on non-financial risks arising from fire, health and safety, cyber security and performing rights. These risks are managed by robust policies and procedures, ensuring testing and accreditation is up to date, and risk assessment of all charitable activities.

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2021

Statement of responsibilities of the Board of trustees

The Board of trustees (who are also directors of Théâtre Sans Frontières Ltd for the purposes of company law) are responsible for preparing the trustees’ annual 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 Board of trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Board of trustees is required to:

The Board of trustees is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Board of trustees is responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

9[th] November 2021

10

Independent examiner’s report to the trustees of Théâtre Sans Frontières

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2021 which are set out on pages 12 to 28.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors 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 under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’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.

Independent examiner's statement

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 company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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

  4. the accounts 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 accounts 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 accounts to be reached.

Jennifer Daniel FCCA DChA

Slade & Cooper Limited Beehive Mill, Jersey Street Manchester, M4 6JG

Date 16[th] December 2021

11

Théâtre Sans Frontières Limited

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2021

Unrestricted
funds
Note
£
Income from:
Donations
3
1,797
Charitable activities:
4
16,930
Investments
5
24
Total income
18,751
Expenditure on:
Charitable activities:
6
16,463
Total expenditure
16,463
7
2,288
Transfer between funds
-
Net movement in funds for the year
2,288
Reconciliation of funds
Total funds brought forward
22,092
Total funds carried forward
24,380
Net income/(expenditure) for the
year		 Restricted
funds
£
2,278
30,290
-
32,568
30,376
30,376
2,192
-
2,192
23,523
25,715		 Total funds
2021
£
4,075
47,220
24
51,319
46,839
46,839
4,480
-
4,480
45,615
50,095		 Total funds
2020
£
3,595
45,532
62
49,189
48,864
48,864
325
-
325
45,290
45,615

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

12

Théâtre Sans Frontières Limited Company number 02578163

Balance sheet as at 31 March 2021

Note
£
£
Fixed assets
Tangible assets
12
-
Total fixed assets
-
Current assets
Debtors
13
4,591
Cash at bank and in hand
49,129
Total current assets
53,720
Liabilities
Creditors: amounts falling
due in less than one year
14
(3,625)
Net current assets
50,095
Total assets less current liabilities
50,095
The funds of the charity:
Restricted income funds
16
25,715
Unrestricted income funds
17
24,380
Total charity funds
50,095
2021		 £
£
506
506
10,683
41,855
52,538
(7,429)
45,109
45,615
23,523
22,092
45,615
2020		 £
£
506
506
10,683
41,855
52,538
(7,429)
45,109
45,615
23,523
22,092
45,615
2020
506
45,109
45,615
23,523
22,092
45,615

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and in accordance with FRS102 SORP, and constitute the annual accounts required by the Companies Act 2006.

The notes on pages 15 to 28 form part of these accounts.

Approved by the trustees on 09/11/2021 and signed on their behalf by:

y ( ) p

13

Théâtre Sans Frontières Limited

Statement of Cash Flows for the year ended 31 March 2021

Note
2021
£
Cash provided by/(used in) operating activities
19
7,250
Cash flows from investing activities:
Dividends, interest, and rents from investments
24
Purchase of tangible fixed assets
-
Cash provided by/(used in) investing activities
24
7,274
Cash and cash equivalents at the beginning of the year
41,855
Cash and cash equivalents at the end of the year
49,129
Increase/(decrease) in cash and cash
equivalents in the year		 2020
£
(1,762)
62
-
62
(1,700)
43,555
41,855

14

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Théâtre Sans Frontières Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The financial statements have been prepared on a going concern basis which assumes that the charitable company will continue in operational existence for the foreseeable future. At the year end TSF had net current assets of £50,095 and its unrestricted free reserves the amount required by the charity’s reserves policy. The charity’s forecast shows that it will be able to continue as a going concern for at least the next twelve months. As usual, the charity will require some additional external funding if it is to continue over the longer term. The trustees are mindful that the current pandemic has reduced the funds available for charities but they remain optimistic that the charity will be able to raise sufficient funds to continue in operation for the foreseeable future.

c Judgments and estimates

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

15

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

i Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Equipment 25% Motor vehicle 25%

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Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

j Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the 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 amount after allowing for any trade discounts due.

m Pensions

The charity uses a qualifying defined contribution workplace pension scheme to meet its duties as an employer. The charity’s contribution is restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations

Donations
Total by fund 31 March 2021
Total by fund 31 March 2020		 Unrestricted
£
1,797
1,797
3,595		 Restricted
£
2,278
2,278
-		 Total 2021
£
4,075
4,075
3,595		 Total 2020
£
3,595
3,595

17

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

4 Income from charitable activities

Grants
Catherine Cookson Trust
Children and the Arts
Culture Bridge North East
DCMS Match Funding
Durham University
EDF Energy Blyth Offshore Demonstrator
Wind Farm Community Benefit Fund
Hadrian Trust
HMRC Job Retention Scheme
Joicey Trust
Rothley Trust
Sylvia Waddilove Foundation
Total grants
Fees and other income
Northumberland County Council Covid-
19 Additional Restrictions
Northumberland County Council Arts &
Heritage
Northumberland County Council
Cultural Fund
Arts Council England National Lottery
Project Grant
Total by fund 31 March 2021
Arts Council England Covid-19
Emergency Response
Vattenfall Ray Wind Farm Community
Benefit Fund		 Unrestricted
£
-
-
-
-
-
-
-
-
2,418
-
12,638
1,256
-
-
-
-
16,312
618
16,930
-		 Restricted
£
21,645
-
-
-
1,250
445
1,320
-
-
-
-
-
2,000
-
-
-
30,290
-
30,290
3,630		 Total 2021
£
21,645
-
-
-
1,250
445
1,320
-
2,418
-
12,638
1,256
2,000
-
-
-
46,602
618
47,220
3,630		 Total 2020
£
-
11,426
500
3,739
11,250
-
-
1,000
-
4,000
-
1,256
2,000
1,000
1,000
1,832
-
39,003
6,529
45,532

18

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

Income from charitable activities - previous reporting period

Grants
Catherine Cookson Trust
Culture Bridge North East
Hadrian Trust
Children and the Arts
Joicey Trust
Rothley Trust
Sylvia Waddilove Foundation
Total grants
Fees and other income
Investment income
Income from bank deposits
Total by fund 31 March 2020
Arts Council England National Lottery
Project Grant
Northumberland County Council
Cultural Fund
Vattenfall Ray Wind Farm Community
Benefit Fund
Northumberland County Council Arts &
Heritage		 Unrestricted
£
1,256
-
-
-
-
-
-
-
-
-
-
1,256
6,529
7,785		 Restricted
£
-
11,426
500
11,250
1,000
3,739
4,000
2,000
1,000
1,000
1,832
37,747
-
37,747
2021
£
24		 Total 2020
£
1,256
11,426
500
11,250
1,000
3,739
4,000
2,000
1,000
1,000
1,832
39,003
6,529
45,532
2020
£
62

5 Investment income

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

19

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

6 Analysis of expenditure on charitable activities

Staff costs
Premises costs
Administrative costs
Project development cost
Project costs
Depreciation
Restricted expenditure
Unrestricted expenditure
7
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Independent examiner's remuneration - accountancy
fees
Independent examiner's remuneration - Independent
examiner's fee
Accountancy and independent
examination
Governance costs -		 Total 2021
£
6,055
2,310
6,232
10,751
20,085
506
900
46,839
2021
£
30,376
16,463
46,839
2021
£
506
700
200		 Total 2020
£
9,525
3,360
8,913
15,138
10,522
506
900
48,864
2020
£
16,700
32,164
48,864
2020
£
506
700
200

20

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

8 Staff costs

Staff costs during the year were as follows:

aff costs during the year were as follows:
Wages and salaries 2021
£
6,055
6,055		 2020
£
9,525
9,525

No employee had employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 1 (2020: 1).

The key management personnel of the charity comprise the trustees and the joint Artistic Directors. The total remuneration of the key management personnel of the charity was £18,252 (2020: £19,251).

9 Trustee remuneration and expenses, and related party transactions

Neither the Board of trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).

None of the trustees received travel and subsistence expenses during the year (2020:£Nil).

Aggregate donations from related parties were £320 (2020: £240).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustees or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

21

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

10 Government grants

The government grants recognised in the accounts were as follows:

Arts Council England National Lottery Project Grant
Culture Bridge North East
HMRC Job Retention Scheme
Northumberland County Council Arts & Heritage
Northumberland County Council Cultural Fund
DCMS Match Funding
Northumberland County Council Covid-19
Additional Restrictions
Arts Council England Covid-19 Emergency
Response Grant		 2021
£
21,645
-
1,250
2,418
1,256
12,638
2,000
445
41,652		 2020
£
-
11,426
11,250
-
1,256
-
2,000
-
25,932

There were no unfulfilled conditions and contingencies attached to these grants.

11 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

12 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 1 April 2020
At 1 April 2020
At 31 March 2021
At 31 March 2021
At 31 March 2021
At 31 March 2020		 £
70,096
-
70,096
69,590
506
-
70,096
-
506
Equipment		 £
24,906
-
-
24,906
24,906
-
-
24,906
-
-
Vehicles		 £
95,002
-
-
Total
95,002
94,496
506
-
95,002
-
506

22

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

13 Debtors

Trade debtors
Other debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs
Deferred income
Deferred grant brought forward
Grants received
Released to income from charitable activities
Deferred grants carried forward		 2021
£
-
1,963
2,628
4,591
2021
£
46
2,326
1,221
32
3,625
2021
£
2,576
1,221
(2,576)
1,221		 2020
£
1,316
5,752
3,615
10,683
2020
£
1,772
2,930
2,576
151
7,429
2020
£
-
2,576
-
2,576

14 Creditors: amounts falling due within one year

15 Deferred income

23

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

16 Analysis of movements in restricted funds

Balance at
1 April
2020
£
-
10,626
2,355
5,710
-
-
-
1,000
-
1,000
1,000
1,832
Total
23,523
Restricted donations
EDF Energy Blyth Offshore
Demonstrator Wind Farm
Fund
Northumberland County
Council Cultural Fund
Vattenfall Ray Wind Farm
Community Benefit Fund
Arts Council England Covid-
19 Emergency Response
Durham University
Children and the Arts
Culture Bridge North East
DCMS Match Funding
Arts Council England
National Lottery Project
Grant
Hadrian Trust
Rothley Trust
Sylvia Waddilove
Foundation		 Income
£
21,645
-
-
1,250
445
1,320
3,630
-
2,000
-
-
2,278
32,568		 Expenditure
£
(21,645)
(1,100)
-
(3,373)
(445)
(1,320)
-
-
(2,000)
-
-
(493)
(30,376)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-		 at 31
March
2021
£
-
9,526
2,355
3,587
-
-
3,630
1,000
-
1,000
1,000
1,832
1,785
25,715

24

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

Name of
restricted fund Description, nature and purposes of the fund
Arts Council England Towards 'The Animal Olympics - Tokyo 2020'
National Lottery Project
Grant
Arts Council England Covid- Core costs, shadow animation film 'The Golden Conch Shell' and
19 Emergency Response artists' compensation for loss of earnings
Children and the Arts A 'Start' arts participation project for children with little previous arts
experience
Culture Bridge North East A 'Start' arts participation project for children with little previous arts
experience
DCMS Match Funding Towards ‘An Uncertain World’, a film made via Zoom in lockdown by
the Adult Drama Group
Durham University Towards work completed before lockdown on Spanish censorship
project ‘¡Silencio, silencio he dicho!’
EDF Energy Blyth Offshore Towards ‘The Animal Olympics – Tokyo 2020’
Demonstrator Wind Farm
Fund
Hadrian Trust Towards 'The Animal Olympics - Tokyo 2020'
Joicey Trust Towards core costs
Northumberland County Towards ‘An Uncertain World’, a film made via Zoom in lockdown by
Council Cultural Fund the Adult Drama Group
Restricted donations Towards the Adult Drama Group
Rothley Trust Towards 'The Animal Olympics - Tokyo 2020'
Sylvia Waddilove Towards 'The Animal Olympics - Tokyo 2020'
Foundation
Vatternfall Ray Wind Farm Towards 'The Animal Olympics - Tokyo 2020'
Community Benefit Fund

25

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

16 Analysis of movements in restricted funds continued

Total
Northumberland County
Sylvia Waddilove
Foundation
Hadrian Trust
Joicey Trust
Catherine Cookson Trust
Previous reporting
period
Children and the Arts
Arts Council England
Culture Bridge North East
Rothley Trust
Vattenfall Ray Wind Farm
Community Benefit Fund		 Balance
at 1 April
2019
£
-
-
2,476
-
-
-
-
-
-
-
2,476		 Income
£
11,426
500
3,739
11,250
1,000
4,000
2,000
1,000
1,000
1,832
37,747		 Expenditure
£
(800)
(500)
(3,860)
(5,540)
-
(4,000)
(2,000)
-
-
-
(16,700)		 Transfers
£
-
-
-
-
-
-		 Balance
at 31
March
2020
£
10,626
-
2,355
5,710
1,000
-
-
1,000
1,000
1,832
23,523

26

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

17 Analysis of movement in unrestricted funds

General fund
General fund
Current reporting
period
Previous reporting
period		 Balance
at 1 April
2020
£
22,092
22,092
Balance
at 1 April
2019
£
42,814
42,814		 Income
£
18,751
18,751
Income
£
11,442
11,442		 Expenditure
£
(16,463)
(16,463)
Expenditure
£
(32,164)
(32,164)		 Transfers
£
-
-
Transfers
£
-		 As at 31
March
2021
£
24,380
24,380
As at 31
March
2020
£
22,092
22,092

18 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
-
24,380
24,380		 Restricted
funds
£
-
25,715
25,715		 Total 2021
£
-
50,095
50,095

27

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2021 (continued)

19 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Interest
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating
activities		 2021
£
4,480
506
(24)
6,092
(3,804)
7,250		 2020
£
325
506
(62)
7,803
(10,334)
(1,762)

28