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2023-03-31-accounts

Company number: 02578163 Charity Number: 1046461

Théâtre Sans Frontières Ltd

Report and financial statements For the year ended 31 March 2023

Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

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: Pascale Konyn Chair (resigned 29/06/2023) Christopher Black Barbara Douglas (appointed 23/07/2022) (appointed Chair 29/06/2023) Rhiannon Griffiths 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

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

The trustees present their report and the unaudited financial statements for the year ended 31 March 2023.

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 2023

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

Achievements and performance

Performances in theatres, arts centres and community venues

Sherlock Holmes: The Speckled Band

The Speckled Band was developed from a preliminary exploration of the classic Conan Doyle story with a group of actors and musicians in July 2018, when a work in progress was very positively received by Year 8 pupils from St Joseph’s Middle School, Hexham. The full scale production in March 2022, TSF’s first live production for the general public since Covid-19, was supported by an Arts Council England project grant and whilst it was aimed primarily at young people aged 11 to 14, school groups and families, it also attracted and enthused audiences of all ages. A further Arts Council grant enabled TSF to re-stage and tour the show again in January 2023. The performances were with the original cast but a new technician/stage manager successfully re-lit the show, thereby enhancing the visual experience for audiences in a variety of different venues. Performances were sold out, reaching over 300 people, in the four North East venues visited: Customs House, South Shields; Bellingham Town Hall; Bardon Mill and Henshaw Village Hall; Star and Shadow Cinema, Newcastle. The tour was again accompanied by workshops for students and children in South Shields, Wark, Bellingham and Hexham. Following the UK performances, TSF was invited to take the show to Tenerife in the Canary Islands as part of their season of foreign language theatre. There were four performances on the island, two in El Sauzal (including to 400 school students); one in the capital Santa Cruz and one in Adeje. The show was performed in English with Spanish surtitles.

Audience comments included:

Bardon Mill – “ABSOLUTELY BRILLIANT! Thank you so much.” “Amazing, entertaining, sound effects great.”

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

“Quality production, well acted. Creative use of scenery makes it ideal for a village hall.” “Very talented cast. Most enjoyable.” “Fabulous – such fun.” Bellingham - “Creative, entertaining fun. Good acting, innovative props. Good pace, excellent storytelling.” “Exuberant, talented people. Such an original set and how you moved people around and incorporated music.” “Very good fun, creative, good entertainment, great venue, loved the live music too.” “Excellent and polished performance. Very clever set changes. Loved the integrated musicality.” “Brilliant Brilliant Brilliant!” “Very enjoyable – captivating, unique, amusing.” “Absolutely brilliant telling of this story – unique and engaging - creative set and the music was excellent – a very talented company.”

Adeje - “Thank you for your amazing production here in Adeje – the audience loved it, loved being able to go to the theatre in English, and I really hope we see you and your troupe again next year.”

Touring into Schools

The Golden Conch Shell

Following on from the making of the shadow puppetry animation The Golden Conch Shell during lockdown in 2020, TSF received Arts Council England funding to start developing a live version of the story. In preparation for this, in April 2022, TSF’s artistic directors showed the original film to groups of children at Wark, Bellingham and Kielder Primary schools, afterwards discussing the content with them and their teachers, as well as ideas for further development. TSF then worked for two weeks with Patricia Bergeron from Théâtre À l’Envers, Canada, Zannie Fraser from Luminous Tales, Norwich, and two performers new to the company from London and Essex. This process led to the creation of a new live ‘work in progress’ version of the show using actors, puppets, shadow puppetry and music, and including development of the characters and narrative based on the children, teachers and creative team’s ideas. TSF took this ‘work in progress’ back to the three schools and performed it for the children, following up the performance with a discussion about what worked well and what could be developed further in the future.

Ti-Jean et La Chèvre

This was a re-tour of a production TSF had made originally in 2018, with two new performers from Northumberland and Romania. The show was performed in simple French for primary school children and told three short stories from Mali, Quebec and Cambodia. There were 26 performances in schools across the North East and Cambridgeshire, including 13 schools in Northumberland. Overall, nearly 2,500 children benefitted from TSF’s work. With funding from community wind farm developments and the Wellesley Trust, the company was able to offer free performances to eight Northumberland schools in South East and West Northumberland that TSF had not visited before. Covid-19 had a minor impact on the tour with one of the performers being infected with the virus in the final week and some of her performances being taken over by the director.

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

Children’s comments:

“ It was absolutely amazing. Cannot wait to see your next performance.”

“ I was a monkey and I threw fruit which I really enjoyed.”

“You see the actions and understand what they're saying more.”

“I love the actors' sense of humour.”

Teachers’ comments:

“ All children came away excited from the show. They all enjoyed their afternoon.”

“Some pupils have never been to a theatre, so this is an opportunity to have that experience. I hope that it might spark an interest in theatre and the arts generally.”

“ They use puppetry and music, which makes the show more of an all-round arts experience.”

“ The introduction to traditional tales from other countries and in another language was beneficial. The songs got all engaged and they were encouraged to join in.”

“ They were all very actively engaged and encouraged to participate throughout. The use of story telling was a superb hook!“

Participatory projects

Start programme

TSF finally completed the Start programme which had begun in 2018 and been held up due to Covid-19. The Start programme, originally funded by Children and the Arts and thereafter by Culture Bridge North East, sought to encourage greater participation in the arts by children with little, or no, previous arts experience. Sarah Kemp worked with teachers and children from Kielder Primary School on a drama in education ‘Mantle of the Expert’ project exploring differences in children’s lives between Victorian times and the 21st century. The staff and children worked phenomenally hard to create a design and exhibits for a ‘new exhibition’ on Victorian childhood, involving art, drama and creative writing. It was the teacher’s first experience of using drama in this way.

“Just wanted to thank you and your colleagues for last week. It was lovely to work with you, and I hope we can work together in the future.”

Older People’s Drama

The older people’s drama group in Hexham met regularly throughout the year, first at the Torch Centre and then later at Queen’s Hall Arts. Participants continued to develop their drama skills and also created a new devised show Make Do and Mend , based on stories of their relatives’ lives in the 1950s, particularly the lives of women. The development work had been started the previous year, in parallel with Dutch director Loes Hegger and her group in Amsterdam. In May 2022 the Dutch group came to Hexham for a cultural exchange weekend that included a joint workshop at Queen’s Hall, participation in a ceilidh and visits to Hadrian’s Wall and the Baltic Art Gallery. They also performed their show to a full audience in the studio at Queen’s Hall. The Hexham group completed making their show in November 2022 and it was then performed in Haltwhistle, Bellingham and on the main stage at Queen’s Hall, Hexham, to a total of 160 people. The group comprised 13 older women aged 58-78.

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

Audience comments:

Haltwhistle - “ Fabulous – amusing, well done!”

“Well-staged, well-directed, committed cast. Music was excellent. It was so evocative of my childhood and parents. Thank you.”

“Absolutely brilliant, thank you so much. A super performance and very moving.”

“Loved it and made it all the more poignant that it was all based on stories of the cast.”

“Very enjoyable and entertaining. Loved the links with actual family history.”

Hexham - “Loved it – well done all.”

“Very moving indeed.”

“Lovely refreshing show – well presented and put together.”

“Hugely enjoyable – lovely range of characters and mix of humour and more serious issues.”

Participant comments:

“ Emotionally it meant a great deal to portray my grandad and share his achievements with a wide audience.”

“An opportunity to challenge myself mentally, physically and emotionally, to create something meaningful in collaboration with others.”

“I like being known as someone who isn’t just retired but still has something to offer creatively.”

“I loved being part of the group. It was great to be working together to achieve something that felt important and personal to us all.”

As well as the work in Hexham, TSF also ran a drama session for Newcastle’s ImAGE festival for older people, organised by the Elders Council.

Gateway into the Community Theatre Production

TSF worked during Autumn 2022 on a theatre collaboration with staff and performers at Gateway into the Community’s drama group for people with learning disabilities. Directed by Sarah Kemp, the group devised a new production called Queen Camilla’s Lost Her Fella based loosely on King Charles and Queen Camilla coming to the throne. A funny, lively and entertaining show with colourful set and costumes and catchy music, it was performed over two evenings just before Christmas at the Gateway centre to parents and friends. The production was funded through the National Lottery Awards for All, Jubilee Fund.

Working with Ukrainian Artists

In April 2022, Ukrainian film-maker Svitlana Pohasiy joined TSF on a three month Erasmus For Young Entrepreneurs programme. Owing to the war, she continued to stay in Hexham and worked on various projects with the company including: documenting the company’s development work on The Golden Conch Shell ; filming/photographing parts of the Dutch

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

weekend, the older people’s drama group and the Ti-Jean et La Chèvre tour; producing artwork for publicity for Make Do and Mend and working on the design of a new website for TSF. TSF has also been actively involved with a group of Ukrainian artists living in Tynedale, using creative methods to explore our common humanity, with the aim of eventually producing a new Tynedale/Ukraine arts project and production.

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. Arts Education consultant Bev Briggs, of The Forge in Durham, advised TSF on an appropriate evaluation framework for The Speckled Band workshops. 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 recorded income for the year was £62,488 (2022: £130,688). This year on year decrease of £68,200 was primarily due to two effects: the loss of Covid grants from last year which have not been fully replaced with fee income or other grants; and a reversal of an accounting adjustment made last year of £29,456 representing income that was recognised in the previous year’s accounts under charity accounting rules even though the expenditure has been incurred in this year’s accounts. Grants still represent the majority of receivable income this year, totalling £32,656 of which £18,171 are grants from Government and similar sources. Note 4 to the financial statements provides further information on the source of grants.

It was pleasing to see the recovery of income generated from performance and similar fees, up from £10,891 in the previous year to £27,262 this year. Two years ago, this income was just £618.

TSF would also like to thank very warmly those individuals who donated £2,502 (2022: £2,569) towards the work of the charity.

The charity’s expenditure totalled £84,420 (2022: £100,746).

The charity made a deficit for the year of £21,932 (2022: £29,942 surplus). This deficit arises from the timing difference between the recognition of £29,456 of income within last year’s accounts and the related expenditure which has been recognised in this year’s accounts. Without this timing difference the charity would have shown a surplus of £7,524.

The charity’s total funds at 31 March 2023 were £58,105. Of this total, £14,071 was held as restricted funds, leaving £44,034 as unrestricted reserves (2022 unrestricted reserves £42,662). Within the charity’s unrestricted reserves are fixed assets of £1,125. The charity’s free reserves after accounting for this are £42,909. The charity’s reserves policy set out below is to maintain at least three months of expenditure in reserves, which would

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

equate to approximately £21,000 based on the charity’s 2023 results. Hence, at 31 March 2023 the charity’s current reserves are £21,909 above the baseline set by the reserves policy. The charity’s forecasts for the 2023/24 year indicate that this excess is likely to be fully utilised in the current year.

Reserves policy

The trustees have resolved that reserves should be maintained to cover at least three months’ operating expenditure. At 31 March 2023, this policy objective was met.

Plans for the future

Since the year end, TSF has:

In the Autumn period and looking towards 2024 and thereafter, TSF will:

Administration and Finance

Since the year end, the charity has restructured its administration and finance activities, so that these services are now either taken on by the Artistic Directors or purchased on an as-need basis.

Future funding

Both project and core grants remain fundraising priorities, to enable TSF to continue its creative work. TSF will continue with its project funded business model, delivering performances and participatory projects and touring into schools, theatres and

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Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

community venues. The company maintained an active profile throughout the Covid-19 pandemic but it remains reliant on external funding to support most of its artistic activities and core costs. The charity will continue to:

Circumstances remain extremely challenging for the theatre industry as audience numbers have still not yet returned to pre-pandemic levels and are now threatened by the rise in the cost of living 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 2023 was 5 (2022:5).

Board of Trustees

Théâtre Sans Frontières’ governing body is its Board of trustees which currently comprises four people from a variety of backgrounds. 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 2023.

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 2023

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. 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 engaged on short freelance 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 charity 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, or final funding instalments awaited, 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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DocuSign Envelope ID: C498A090-DE05-4CC3-8A32-1711B1872FF8

Théâtre Sans Frontières Trustees’ annual report for the year ended 31 March 2023

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.

The trustees’ annual report has been approved by the trustees and signed on their behalf by

……………………………………………… Barbara Douglas (Chair)

Date: 13 November 2023

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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 2023 which are set out on pages 13 to 29.

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

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Théâtre Sans Frontières Limited

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted
funds
Note
£
Income from:
Donations
3
2,218
Charitable activities:
4
28,483
Investments
5
68
Total income
30,769
Expenditure on:
Charitable activities:
6
29,397
Total expenditure
29,397
7
1,372
Transfer between funds
-
Net movement in funds for the year
1,372
Reconciliation of funds
Total funds brought forward
42,662
Total funds carried forward
44,034
Net income/(expenditure) for the
year		 Restricted
funds
£
284
31,435
-
31,719
55,023
55,023
(23,304)
-
(23,304)
37,375
14,071		 Total funds
2023
£
2,502
59,918
68
62,488
84,420
84,420
(21,932)
-
(21,932)
80,037
58,105		 Total funds
2022
£
2,569
128,114
5
130,688
100,746
100,746
29,942
-
29,942
50,095
80,037

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

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DocuSign Envelope ID: C498A090-DE05-4CC3-8A32-1711B1872FF8

Théâtre Sans Frontières Limited Company number 02578163

Balance sheet as at 31 March 2023

Note
£
£
Fixed assets
Tangible assets
12
1,125
Total fixed assets
1,125
Current assets
Debtors
13
19,583
Cash at bank and in hand
44,532
Total current assets
64,115
Liabilities
Creditors: amounts falling
due in less than one year
14
(7,135)
Net current assets
56,980
Total assets less current liabilities
58,105
The funds of the charity:
Restricted income funds
15
14,071
Unrestricted income funds
16
44,034
Total charity funds
58,105
2023		 £
£
-
-
46,618
51,915
98,533
(18,496)
80,037
80,037
37,375
42,662
80,037
2022		 £
£
-
-
46,618
51,915
98,533
(18,496)
80,037
80,037
37,375
42,662
80,037
2022
-
80,037
80,037
37,375
42,662
80,037

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 16 to 29 form part of these accounts.

Approved by the trustees on 13/11/2023 and signed on their behalf by:

Barbara Douglas

Christopher Black

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Théâtre Sans Frontières Limited

Statement of Cash Flows for the year ended 31 March 2023

Note
2023
£
Cash provided by/(used in) operating activities
18
(5,951)
Cash flows from investing activities:
Dividends, interest, and rents from investments
68
Purchase of tangible fixed assets
(1,500)
Cash provided by/(used in) investing activities
(1,432)
(7,383)
Cash and cash equivalents at the beginning of the year
51,915
Cash and cash equivalents at the end of the year
44,532
Increase/(decrease) in cash and cash
equivalents in the year		 2022
£
2,781
5
-
5
2,786
49,129
51,915

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Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023

The charity is a private company limited by guarantee, incorporated and registered in England and Wales. The registered office is 2a Tanners Yard, Hexham, Northumberland NE46 3NL.

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 held net current assets of £56,980 and its unrestricted free reserves exceeded the amount required by the charity’s reserves policy. The charity’s forecast indicates that the charity’s reserves will be reduced during the current year and that it will require some additional external funding in order to continue in operational existence over the next 12 months. The charity has reduced its operating costs in the current year and the trustees therefore believe that the funding gap is achievable so that the charity will be able 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.

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Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (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 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 2023 (continued)

i Financial Instruments

The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

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

Creditors 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 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 charge in the financial statements is equal to the amount of the charity’s contributions payable in the year.

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 2022
Total by fund 31 March 2023		 Unrestricted
£
2,218
2,218
2,175		 Restricted
£
284
284
394		 Total 2023
£
2,502
2,502		 Total 2022
£
2,569
2,569

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Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities

Grants
Arts Council England Project Grant (1)
Arts Council England Project Grant (2)
Arts Council England Project Grant (3)
Creative UK
Hadrian Trust
Joicey Trust
Lions Club of Tynedale
Localgiving Magic Little Grant
National Lottery Community Fund
Total grants
Fees and other income
Northumberland County Council Arts
& Heritage
Arts Council England Culture Recovery
Grant Round 2
Community Foundation (Wellesley
Trust)
Community Foundation (Ventient
Sisters and North Steads Wind Farm
Community Benefit Fund)
Community Foundation (Ted Weekes
Fund)
Community Foundation (Bellingham
Fund)
Arts Council England Culture Recovery
Continuity Support
Northumberland County Council
Communities Together
Northumberland County Council
Cultural Development
Total by fund 31 March 2023
Northumberland County Council Covid-
19 Additional Restrictions		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,221
-
-
1,221
27,262
28,483		 Restricted
£
-
-
-
-
9,450
1,105
2,865
-
-
5,000
1,000
3,000
1,000
-
5,515
-
-
500
2,000
31,435
-
31,435		 Total 2023
£
-
-
-
-
9,450
1,105
2,865
-
-
5,000
1,000
3,000
1,000
-
5,515
-
1,221
500
2,000
32,656
27,262
59,918		 Total 2022
£
25,045
18,038
1,270
48,884
-
-
-
4,675
8,090
-
-
-
-
500
-
9,500
1,221
-
-
117,223
10,891
128,114

19

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

Income from charitable activities - previous reporting period

Grants
Arts Council England Project Grant (1)
Arts Council England Project Grant (2)
Total grants
Fees and other income
5
Investment income
Income from bank deposits
Northumberland County Council Covid-
19 Additional Restrictions
Northumberland County Council Arts
& Heritage
Total by fund 31 March 2022
Localgiving Magic Little Grant
Arts Council England Culture
Recovery Grant Round 2
Arts Council England Culture
Recovery Continuity Support
Community Foundation (Ventient
Sisters and North Steads Wind Farm
Community Benefit Fund)
Community Foundation (Wellesley
Trust)		 Unrestricted
£
-
-
-
-
-
-
500
9,500
1,221
11,221
10,891
22,112		 Restricted
£
25,045
18,038
1,270
48,884
4,675
8,090
-
-
-
106,002
-
106,002
2023
£
68		 Total 2022
£
25,045
18,038
1,270
48,884
4,675
8,090
500
9,500
1,221
117,223
10,891
128,114
2022
£
5

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

20

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

6 Analysis of expenditure on charitable activities

Staff costs
Premises costs
Administrative costs
Project development costs
Project costs
Depreciation
Restricted expenditure
Unrestricted expenditure
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Independent examiner's remuneration - Independent
examiner's fee
Independent examiner's remuneration - Grant
certification fee
Accountancy and independent
examination
Governance costs -
Independent examiner's remuneration - accountancy
fees		 Total 2023
£
10,888
2,940
8,420
6,491
54,226
375
1,080
84,420
2023
£
55,023
29,397
84,420
2023
£
375
810
270
-		 Total 2022
£
9,982
2,940
8,517
17,393
60,614
-
1,300
100,746
2022
£
94,736
6,010
100,746
2022
£
-
750
250
300

7 Net income/(expenditure) for the year

21

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

8 Staff costs

Staff costs during the year were as follows:

aff costs during the year were as follows:
Wages and salaries 2023
£
10,888
10,888		 2022
£
9,982
9,982

No employee had employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 1 (2022: 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 £19,650 (2022: £19,676).

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 (2022: Nil).

One of the trustees received travel and subsistence expenses during the year totalling £35 (2022:£Nil).

Aggregate donations from related parties were £Nil (2022: £80).

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

Pascale Konyn was paid £Nil (2022: £400) for tour booking services to the charity. The amount owed at the balance sheet date was £Nil (2022: £Nil). 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.

22

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

10 Government grants

The government grants recognised in the accounts were as follows:

2023
£
-
-
-
-
9,450
5,000
Northumberland County Council Arts & Heritage
1,221
500
-
Northumberland County Council Cultural Development
2,000
18,171
Northumberland County Council Covid-19
Additional Restrictions
Arts Council England Project Grant (1)
Arts Council England Project Grant (2)
Arts Council England Culture Recovery Grant
Arts Council England Culture Recovery Continuity
Creative UK
Arts Council England Project Grant (3)
Northumberland County Council Communities
Together		 2022
£
25,045
18,038
1,270
48,884
1,221
9,500
103,958

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 31 March 2023
At 31 March 2023
At 1 April 2022
At 31 March 2023
At 31 March 2022
At 1 April 2022		 £
70,096
1,500
(28,479)
43,117
70,096
375
(28,479)
41,992
1,125
-
Equipment		 £
24,906
-
(5,700)
19,206
24,906
-
(5,700)
19,206
-
-
Vehicles		 £
95,002
1,500
(34,179)
Total
62,323
95,002
375
(34,179)
61,198
1,125
-

23

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

13 Debtors

Debtors
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
-
10,765
8,818
19,583		 2022
£
4,761
773
41,084
46,618

14 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Other creditors and accruals
Taxation and social security costs		 2023
£
1,831
5,109
195
7,135		 2022
£
6,961
11,372
163
18,496

24

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

15
Analysis of movements in restricted funds
Balance at
1 April
2022
Income
£
£
4,037
-
12,654
-
-
9,450
2,355
-
-
1,105
2,565
-
-
2,865
4,675
-
8,090
-
-
5,000
1,134
-
-
5,515
-
1,000
-
3,000
Lions Club of Tynedale
-
1,000
-
500
-
2,000
1,865
284
Total
37,375
31,719
Arts Council England
Culture Recovery
Continuity Support
Arts Council England
National Lottery Project
Grant (2)
Community Foundation
(Ventient Sisters and
North Steads Wind Farm
Community Benefit Fund)
Children and the Arts
Culture Bridge North East
Northumberland County
Council Cultural
Development
National Lottery
Community Fund
y
(EDF Energy Blyth
Offshore Demonstrator
Wind Farm Community
Benefit Fund)
Community Foundation
(Wellesley Trust)
Hadrian Trust
Joicey Trust
Restricted donations
Arts Council England
National Lottery Project
Grant (3)
Community Foundation
(Bellingham Fund)
Community Foundation
(Ted Weekes Fund)
Creative UK
Northumberland County
Council Communities
Together		 Expenditure
£
(4,037)
(12,654)
(9,450)
-
-
-
-
(4,675)
(8,090)
(1,705)
(1,134)
(5,515)
-
(3,000)
(114)
(500)
(2,000)
(2,149)
(55,023)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2023
£
-
-
-
2,355
1,105
2,565
2,865
-
-
3,295
-
-
1,000
-
886
-
-
-
14,071

25

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

Name of
restricted fund Description, nature and purposes of the fund
Arts Council England Core costs, freelance producer and marketeer
Culture Recovery
Continuity Support
Arts Council England Towards the Animal Olympics Tokyo 2020
National Lottery Project
Grant (1)
Arts Council England 'Sparking Creativity' - Sherlock Holmes: The Speckled Band and the
National Lottery Project Golden Conch Shell R & D
Grant (2)
Arts Council England Tour of Sherlock Holmes: The Speckled Band to the North East and
National Lottery Project Tenerife
Grant (3)
Children and the Arts A 'Start' arts participation project for children with little previous arts
experience
Community Foundation Towards Les Aventures de Lapin
(Bellingham Fund)
Community Foundation Towards ‘The Animal Olympics – Tokyo 2020’
(EDF Energy Blyth
Offshore Demonstrator
Wind Farm Community
Benefit Fund)
Community Foundation Towards Les Aventures de Lapin
(Ted Weekes Fund)
Community Foundation Towards Ti-Jean and his Goat
(Ventient Sisters and
North Steads Wind Farm
Community Benefit Fund)
Community Foundation Towards Ti-Jean and his Goat
(Wellesley Trust)
Creative UK Development of new company website
Culture Bridge North East A 'Start' arts participation project for children with little previous arts
experience
National Lottery A collaborative production with Gateway into the Community, a
Community Fund charity supporting people with learning disabilities
Hadrian Trust Towards the adult drama group, including performances of Make Do
and Mend
Joicey Trust Towards core costs
Lions Club of Tynedale Towards the adult drama group, including performances of Make Do
and Mend
Northumberland County Towards the adult drama group, including performances of Make Do
Council Communities and Mend
Together
Northumberland County Towards the adult drama group, including performances of Make Do
Council Cultural and Mend
Development
Restricted donations Adult drama group and Ukrainian film camps

26

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

15 Analysis of movements in restricted funds continued

Children and the Arts
Culture Bridge North East
Hadrian Trust
Total
Community Foundation
(Wellesley Trust)
Rothley Trust
Sylvia Waddilove
Foundation
Previous reporting
period
Arts Council England
Culture Recovery Grant
Round 2
Restricted donations
Vattenfall Ray Wind Farm
Community Benefit Fund
Arts Council England
National Lottery Project
Grant (2)
Community Foundation
(EDF Energy Blyth
Offshore Demonstrator
Wind Farm Community
Benefit Fund)
Community Foundation
(Ventient Sisters and
North Steads Wind Farm
Community Benefit Fund)
Arts Council England
Culture Recovery
Continuity Support
Arts Council England
National Lottery Project
Grant (1)		 Balance
at 1 April
2021
£
-
-
9,526
-
2,355
3,587
3,630
-
-
1,000
1,000
1,000
1,832
1,785
9,526		 Income
£
25,045
18,038
1,270
48,884
-
-
-
4,675
8,090
-
-
-
394
106,396		 Expenditure
£
(25,045)
(14,001)
(10,796)
(36,230)
-
(2,453)
(1,065)
-
-
(1,000)
(1,000)
(1,000)
(1,832)
(314)
(94,736)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance
at 31
March
2022
£
-
4,037
-
12,654
2,355
1,134
2,565
4,675
8,090
-
-
-
-
1,865
37,375

27

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movement in unrestricted funds

General fund
General fund
Current reporting
period
Previous reporting
period		 Balance
at 1 April
2022
£
42,662
42,662
Balance
at 1 April
2021
£
24,380
24,380		 Income
£
30,769
30,769
Income
£
24,292
24,292		 Expenditure
£
(29,397)
(29,397)
Expenditure
£
(6,010)
(6,010)		 Transfers
£
-
-
Transfers
£
-
-		 As at 31
March
2023
£
44,034
44,034
As at 31
March
2022
£
42,662
42,662

17 Analysis of net assets between funds

Tangible fixed assets
Net current assets
Total
Tangible fixed assets
Net current assets
Total
Previous reporting
period		 General
fund
£
1,125
42,909
44,034
General
fund
£
-
42,662
42,662		 Restricted
funds
£
-
14,071
14,071
Restricted
funds
£
-
37,375
37,375		 Total 2023
£
1,125
56,980
58,105
Total 2022
£
-
80,037
80,037

28

Théâtre Sans Frontières Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

18 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		 2023
£
(21,932)
375
(68)
27,035
(11,361)
(5,951)		 2022
£
29,942
-
(5)
(42,027)
14,871
2,781

29