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2022-03-31-accounts

The Hall for Cornwall
Trust (Limit
ed
by Guarante
e)
Contents
Page
Reference and administrative
information
1 —2
Trustee's
annual
report
(including
the strategic
report) 3 —22
Independent
auditor's
report
23 —26
Consolidated
statement
of financial
activities
27
Charity statement
of financial
activities
28
Consolidated
and charity
balance sheets
29
Statement
of cash flow, notes to the statement
of cash flow 30
Notes to the financial
statements
31 - 51

incorporating
consolid
ate d
i
ncome and expendit ure
account
)
Note Unrestricted funds Restricted funds 2022 2021
Designated s
Operation
Projects Capital
project
F F
Income from:
Donations
and legacies
3 55,767 3,343,663 3,399,430 8,786,705
Income from charitable
activities:
Operation
oftheatre and
arts
development 4 4,425,603 120,436 4,546,039 592,236
Income from other trading activities:
Commercial
trading operation
5 201,114 201,114 5,833
Subsidiary
trading
operation
6 347,314 347,314 9,000
Investment
income
246 246 107
Other income 7 367,373 367,373 210,766
Total income 5,030,044 487,809 3,343,663 8,861,516 9,604,647
Expenditure
on:
Costs ofraising funds:
Cost of raising voluntary
income
76,042 76,042 69,495
Subsidiary
trading
operation
6 248,379 248,379 2,312
Expenditure
on charitable
acti vities:
Operation
oftheatre and
arts
development 8 4,259,027 98,193 49,249 4,406,469 687,470
Other 376,878 376,878 152,835
Total expenditure 4,583,448 475,071 49,249 5,107,768 912,112
Net income for the year 446,596 12,738 3,294,414 3,753,748 8,692,535
Transfers between funds 345,000 (345,000)
Net movement
in funds
for
the year before revaluation 345,000 101,596 12,738 3,294,414 3,753,748 8,692,535
Revaluation
of long
leasehold
property
(16,250,568) (16,250,568)
Net movement
in funds
following
revaluation
345,000 101,596 12,738 (12,956,154) (12,496,820) 8,692,535
Reconciliation
offunds:
Total funds brought forward 250,000 453,466 48,109 22,932,151 23,683,726 14,991,191
Total funds carried forward "' '~ 595,000 555,062 60,847 9,975,997 11,186,906 23,683,726
The allocation between funds in 2021 was as follows: Incomef Expenditure
E
Total
Unrestricted 625,919 (729,948) {104,029)
Restricted
-Projects
192,089 (182,164) 9,925
Restricted
- Long Term Funds
8,786,639 8,786,639
Total Company 9,604,647 (912,112) 8,692,535

incorporating
income
an d expe nditure account)
Note Unrestricted funds Restricted funds 2022 2021
Designated Operations Projects Capital
f project
f
Income from:
Donations
and legacies
55,767 3,343,663 3,399,430 8,786,705
Income from charitable
activities:
Operation
oftheatre and
arts 4,425,603 120,436 4,546,039 592,236
development
Income from other tradi ng activities:
Commercial
trading operation
201,114 201,114 5,833
investment
income
6,934 6,934 6,225
Other income 35,000 367,373 402,373 210,766
Total income 4,724,418 487,809 3,343,663 8,555,890 9,601,765
Expenditure
on:
Costs ofraising funds:
Cost of raising voluntary income 76,042 76,042 69,495
Expenditure
on charitable
activities:
Operation
oftheatre and
arts
development 4,010,924 98,193 49,249 4,158,366 687,470
Other 376,878 376,878 152,835
Total expenditure 4,086,966 475,071 49,249 4,611,286 909,800
Net income for the year 637,452 12,738 3,294,414 3,944,604 8,691,965
Transfers between funds 345,000 (345,000)
Net movement
in funds
for the
year before revaluation 345,000 292,452 12,738 3,294,414 3,944,604 8,691,965
Revaluation
of long
leasehold
property
(16,250,568) (16,250,568)
Net movement
in funds
following
revaluation
345,000 292,452 12,738 (12,956,154) (12,305,964} 8,691,965
Reconciliation
offunds:
Total funds brought forward 250,000 446,636 48,109 22,932,151 23,676,896 14,984,931
Total funds carried forward 17,18 595,000 739.088 60,847 9,975,997 11,370,932 23,676,896
The allocation between funds in 2021 was as foilows: Incomef Expendituref Totalf
Unrestricted 623,037 (727,636) (104,599)
Restricted - Projects 192,089 (182,164) 9,925
Restricted
- Long Term Funds
8,786,639 8,786,639
Total Company 9,601,765 (909,800) 8,691,965

Note The Group The Charity The Charity
31 March 2022 31 March 2021 31 March 2022 31 March 2021
F f
Fixed assets
Tangible assets 12a 9,491,016 22,343,029 9,477,657 22,343,029
Investments 12c 5 5
9,491,016 22,343,029 9,477,662 22,343,034
Current assets
Inventories 16,561
Debtors 13 913,972 2,370,239 1,206,247 2,370,080
Cash at bank and in hand 4,043,026 642,926 3,867,660 635,544
4,973,559 3,013,165 5,073,907 3,005,624
Creditors: amounts falling due
within
one
year 14 (3,277,669) (1,672,468) (3,180,637) (1,671,762)
Net current assets 1,695,890 1,340,697 1,893,270 1,333,862
Net assets 16 11,186,906 23,683,726 11,370,932 23,676,896
Represented
by:
Operations fund 555,062 453,466 739,08& 446,636
Designated funds 595,000 250,000 595,000 250,000
Total unrestricted funds 17 1,150,062 703,466 1,334,088 696,636
Projects 60,847 48,109 60,847 48,109
Long term funds 9,975,997 22,932,151 9,975,997 22,932,151
Total restricted
funds
18 10,036,844 22,980,260 10,036,844 22,980,260
Total funds 11,186,906 23,683,726 11,370,932 23,676,896

or the year ended 3 1March 202 2
The Group The Charity
31 March 2022 31 March 2021 31 March 2022 31 March 2021
F E
Cash provided
by operating
activities
7,763,252 7,057,501 7,576,373 7,056,57?
Cash flows from investing
activities
Interest
income
246 107 246 107
Purchase
of tangible
fixed assets (4,363,398) (8,666,749) (4,344,503) (8,666,749)
Cash used in investing activities (4,363,152) (8,666,642) {4,344,257) (8,666,642)
Cash used in financing
activities
Increase/(decrease) in cash in the year 3,400,100 (1,609,141) 3,232,116 {1,610,065)
Cash at the beginning of the year 642,926 2,252,067 635,544 2,245,609
Total cash and cash equivalents at the 4,043,026 642,926 3,867,660 635,544
end ofthe year
Reconcili ation
of
ne t mov em ent
in fun
ds to net cash flow from ope rating
activi
ties:
The Group The Charity
2022 2021 2022 2021
E E
Net movement
in funds
(12,496,820) 8,692,535 (12,305,964) 8,691,965
Add back depreciation charge T1,438 24,546 65,902 24,546
Deduct interest income shown in investing
activities (246) {10?) (246) (107)
Increase in stock {16,561)
Decrease/(increase) in debtors 1,456,267 (1,8?9,966) 1,163,833 (1,880,220)
Increase in creditors 2,498,606 220,493 2,402,280 220,393
Revaluation
of
long leasehold
property 16,250,568 16,250,568
Net cash provided by operating activities 7,T63,252 7,057,501 7,576,373 7,056,577

Donati o ns
an
d legac ies —an alysis
by fund
type:
Unrestricted funds Restricted funds Total Total
Designated Operations Projects Long term 2022 2021
E L
Public donations 5,767 5,767 66
Fundraising
8 major donations
50,000 50,000
Growth Deal 246,000
55,767 55,767 246,066
Capital project income:
European Regional
Development Fund 306,666 306,666 750,554
Arts Council England 1,275,355 1,275,355 1,300,154
Cornwall Council 1,940,672
Cornwall 8 Isles of Scilly LEP-
Growth Deal 1,090,198
Cornwall &Isles of Scilly LEP-
Getting Building
Fund
684,858 684,858 820,325
National Lottery Heritage Fund 446,406 446,406 857,486
Kickstart via Arts Council 70,891 70,891 1,520,755
England
Trust and Foundations 471,115 471,115 139,500
Private Donations 88,372 88,372 120,995
3,343,663 3,343,663 8,540,639
Charity 55,?67 3,343,663 3,399,430 8,786,705

ncome from ch aritable
activit
ies
Unrestricted funds Restricted funds Total Total
Designated Operations Projects Long term 2022 2021
F F E
Programme/ticket sales 3,499,402 3,499,402
Theatre Fund 104,995 104,995
Performance
Hire
5,730 5,730
Ticketed events and workshops' 77,384 120,436 197,820 42,314
3,687,511 120,436 3,807,947 42,314
Core funding:
Arts Council England:
National
Portfolio funding
383,206 383,206 383,206
Cultural
Recovery Fund
182,170 182,170
Cornwall
Council:
Strategic Arts grants 166,716 166,716 166,716
Cornwall
Council
Covid Support 6,000 6,000
738,092 738,092 549,922
Charity 4,425,603 120,436 4,546,039 592,236

ommercial
trading
operatio
ns
Unrestricted funds Restricted funds Total Total
Designated Operations Projects Long term 2022 2021
F. E F E F
Memberships 186,019 186,019
Gift aid receipt from HMRC 15,095 'l5,095 5,833
201,114 201,114 5,833

Cornwall Theatre
Hall for Cornwall Limited Productions Limited
2022 2021 2022 2021
E
Turnover 347,314 9,000
HMRC receipt
Cost ofoperations (283,379) (2,312) (248,105)
Net profit/(loss) 63,935 6,688 (248,105)
Gift aid donation to parent (6,688) (6,118)
Balance brought forward 6,832 6,262 (421,188) (421,188)
Retained in the subsidiary 64,079 6,832 (669,293) (421,188)

Other income
Unrestricted funds Restricted funds Total Total
Designated Operations Projects
f
Long term 2022 2021
E
Heritage
Lottery Fund—
Revealing
City Hall
138,953 138,953 130,109
HMRC Job Retention
Scheme
51,572
Cultural
Compact —Truro
23,000 23,000 29,085
HMRC Theatre tax refund
City of Culture Consultancy 30,420 30,420
Welcome Back Fund 175,000 175,000
Group income
367,373 367,373 210,766
Add back subsidiary
income
Charity Management
8 Licence
Fees from subsidiaries 35,000 35,000
Charity other income 367,373 402,373 210,766

Sa Theatre operations
Unrestricted funds Restricted funds Total Total
Designated
E
Operations
E
Projects
f
Long term 2022 2021
E
Cost of Programme 2,438,753 2,438,753
Cornwall
Theatre
Productions (1) 248,103 248,103
Programme
services and use
of premises 827,801 827,801 134,636
Support and Governance
costs 493,264 493,264 370,934
Other costs:
Depreciation
Non-recoverable
VAT "
16,653
72,676
49,249 65,902
72,676
24,546
11,305
Group total 4,097,250 49,249 4,146,499 541,421
Charity total (excl. 1) 3,849,147 49,249 3,898,396 541,421
Sb Public engagement
HFC Youth Engagement 68,305 52,695 121,000 22,842
Talent Development
Programme '*
Community
Club ***
30,652 45,498 76,150 64,456
Arts development 62,820 62,820 58,751
Group and Charity total 161,777 98,193 259,970 146,049
Total charitable
expenditure
—Group
4,259,027 98,193 49,249 4,406,469 687,470
Total charitable
expenditure
-Charity
4,010,924 98,193 49,249 4,158,366 687,470

Unrestricted Unrestricted
2022 2021
E
Marketing,
communications
and digital engagement 240,200 105,973
Boxoffice services 245,057 11,934
Premises
and Front of
House team 199,064 16,729
Front of House 138,481
Restructure
Costs
4,999
Group and charity 827,801 134,636
Analysis ofsupport costs
Unrestricted Unrestricted
2022 2021f
Finance and ITservices 274,978 211,024
Central administration and Directorate 164,081 121,553
HR services 18,726 6,460
Group and charity 457,785 339,037
Governance costs
2022 2021
F
Audit, accountancy and advisory fees 20,515 14,493
Legal and professional fees 11,253 15,289
Trustees' expenses 3,711 2,115
Group and charity 35,479 31,897
Other charitable activities
Restricted Restricted
Funds Funds
Projects Projects
2022 202'I
Group and charity
Project costs —Revealing City Hall 138,965 130,109
Cultural
Compact Truro
19,725 22,726
Paul Hamlyn 12,768
City of Culture 30,420
Welcome Back Fund 175,000
376,878 152,835

Net inco me for the year is stated after charging:
Group Group Charity Charity
2022 2021 2022 2021
f. E
Operating leases 10,112 11,779 10,112 11,779
Depreciation 71,438 24,546 65,902 24,546
Auditors' remuneration
Audit fees 10,500 8,900 8,500 6,500
Other 11,925 2,550 11,625 2,275

Staff costs, t
Staff costs
rustee remuneration
and expenses
and
cost ofkey management
personnel
2022 2021
Salaries and wages 1,095,659 548,495
Social security costs 97,731 52,631
Pension costs 18,461 11,519
Job Retention Scheme Support (51,572)
Covid SSP Receipts (96)
Net staff costs 1,211,755 561,073

The average number ofFTEemployees
during the period was:
2022 2021
Theatre operations 34.1 2.6
Public engagement 5.4 3.8
Raising funds 0 2.6
Centra! Management and services 8.3 6.3
Average FTE 4T.& 15.3
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Group Group Charity Charity
2022 2021 2022 2021
E
Trade debtors 182,951 96,722 180,546 95,822
Amount due from related companies 295,375 741
Prepayments and accrued income 72,156 32,689 72,023 32,689
Other debtors 658,302 2,240,828 658,303 2,240,828
913,409 2,370,239 1,206,247 2,370,080
14 Creditors: amounts faiiing due within one year
Group Group Charity Charity
2022 2021 2022 2021
E E
Trade creditors 918,780 110,670 862,774 110,670
Accruals 947,994 1,465,786 944,468 1,465,080
Deferred income (note 15) 1,309,582 77,435 1,272,082 77,435
Other
creditors
including taxation and social
security 101,313 18,577 101,313 18,577
3,277,669 1,672,468 3,180,637 1,671,762

Group Group Charity Charity
2022 2021 2022 2021
E
Balance at 1 April 2021 77,435 9,794 77,435 9,794
Released to incoming resources (77,435) (9,794) (77,435) (9,794)
Deferred in the year 1,309,582 77,435 1,272,082 77,435
Balance at 31 March 2022 1,309,582 77,435 1,272,082 77,435

Current year
Restricted funds Unrestricted funds 2022
Projects Long term Designated Operations Total
E F
Tangible assets 9,491,016 9,491,016
Current assets 60,847 873,878 595,000 3,443,834 4,973,559
Current liabilities (388,897) (2,888,772) (3,277,669)
60,847 9,975,997 595,000 555,062 11,186,906
Prior year
Restricted funds Unrestricted funds 2021
Projects Long term Designated Operations Total
E E
Tangible assets 22,343,029 22,343,029
Current assets 48,109 1,975,179 250,000 739,877 3,013,165
Current liabilities (1,386,057) (286,411) (1,672,468)
48,109 22,932,151 250,000 453,466 23,683,?26

Unrestricted
funds
Unrestricted
funds
Current year
Balance at Income Expenditure Balance at
1 April and and 31 March
2021 transfers transfers 2022
E
Group
Unrestricted funds: Designated
Operational Reserve 250,000 150,000 400,000
Maintenance & Sinking Fund Reserve 105,000 105,000
Get Creative Reserve 40,000 40,000
Match Funding
Reserve
50,000 50,000
Unrestricted funds: Operations
Operations fund 453,466 5,030,044 (4,928,448) 555,062
Total unrestricted
funds
703,466 5,375,044 (4,928,448) 1,150,062
Charity
Unrestricted funds: Designated
Operational Reserve 250,000 150,000 400,000
Maintenance &Sinking Fund Reserve 105,000 105,000
Get Creative Reserve 40,000 40,000
Match Funding
Reserve
50,000 50,000
Unrestricted funds: Operations
Operations
fund
446,636 4,724,418 (4,431,966) ?39,088
Total unrestricted
funds
696,636 5,069,418 (4,431,966) 1,334,088

Prior year
Balance at Income Expenditure Balance at
1 April and and 31 March
2020 transfers transfers 2021
E
Group
Unrestricted funds: Designated
Operational Reserve 250,000 250,000
Unrestricted funds: Operations
Operations fund 563,328 625,919 (735,781) 453,466
Total unrestricted funds 813,328 625,919 (735,781) 703,466
Charity
Unrestricted funds: Designated
Operational Reserve 250,000 250,000
Unrestricted funds: Operations
Operations fund 557,068 623,037 (733,469) 446,636
Total unrestricted funds 807,068 623,037 (733,469) 696,636

Unrestricted funds Restricted funds Period ended
Designated Operations projects Long term 31 March 2021
capital
E project
f
Income from:
Donations
and legacies
66 8,786,639 8,786,705
Operation
oftheatre and
arts development
559,341 32,895 592,236
Commercial
trading operation
5,833 5,833
Subsidiary
trading
operation 9,000 9,000
Investment
income
107 107
Other income 51,572 159,194 210,766
Total income 625,919 192,089 8,786,639 9,604,647
Expenditure
on:
Costs ofraising funds:
Cost of raising voluntary income 69,495 69,495
Subsidiary
trading
operation 2,312 2,312
Expenditure
on charitable
activities:
Operation
oftheatre and
arts development
658,141 29,329 687,470
Other 152,835 152,835
Total expenditure 729,948 182,164 912,112
Net (expenditure)/income for the period
(104,029) 9,925 8,786,639 8,692,535
Transfers between funds (5,833) 5,833
Net movement
in
funds for the period
(109,862) 9,925 8,792,472 8,692,535
Reconciliation
of
funds:
Total funds brought forward 250,000 563,328 38,184 14,139,679 14,991,191
Total funds carried forward 250,000 453,466 48,109 22,932,151 23,683,726