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2022-12-31-accounts

Page
Reference and Administrative
Details ofthe Charity, its Trustees and Advisers
Chairperson's
Statement
2-3
Trustees'
Report
4-8
Trustees'
Responsibilities
Statement
Independent
Examiner's
Report 10
Statement of Financial Activities
Balance Sheet 12
Notes to the Financial Statements 13-23

Trustees P Cheung, Trustee
H Featherstone,
Chair (resigned 22 February 2023)
I F Morley, Trustee (appointed 7 March 2023)
R BGillett, Trustee
J Gridley, Trustee
D Hancock, Trustee (resigned 10April 2022)
N R Kane, Trustee
S M Lowi Jones, Trustee
S Mulryan, Trustee
BNori, Chair (appointed 7 March 2023)
Company registered
number 03185290
Charity registered
number 1054722
Registered office StThomas Church
kolywell
Road
Brightside
Sheffield
S48AS
Company secretary P Cheung
Accountants Shorts
Chartered Accountants
2 Ashgate Road
Chesterfield
Derbyshire
S40 4AA
Bankers The Co-operative Bank

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
Note E
Income from:
Donations
and legacies
51,910 47,748 99,658 111,319
Charitable
activities
159,522 2,015 161,537 113,891
Investments 53 53 8
Other income 31,496
Total income 211,485 49,763 261,248 256,714
Expenditure
on:
Charitable
activities
220,292 33,084 253,376 225,702
Total expenditure 220,292 33,084 253,376 225,702
Net (expenditure)/income (8,807) 16,679 7,872 31,012
Transfers
between
funds 13 2,596 (2,596)
Net movement
in
funds (6,211) 14,083 7,872 31,012
Reconciliation
of
funds:
Total funds brought forward 101,221 5,000 106,221 75,209
Net movement
in funds
(6,211) 14,083 7,872 31,012
Total funds carried forward 95,010 19,083 114,093 106,221

BALANCE SHEET BALANCE SHEET
AS AT 31 DECEMBER 2022
2022 2021
Note
Fixed assets
Tangible assets 10 26,949 27,520
Current assets
Debtors 6,591 10,018
Cash at bank and in hand 97,344 86,697
103,935 96,715
Creditors: amounts falling due within one
year 12 (16,791) (18,014)
Net current assets 87,144 78,701
Total net assets 114,093 106,221
Charity funds
Restricted funds 13 19,083 5,000
Unrestricted
funds
13 95,010 101,221
Total funds 114,093 106,221
The charity was entitled to exemption from audit under section 477 ofthe Companies Act 2006.

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
f. R
Outreach 64,642 64,642 56,176
Youth Circus 43,915 275 44,190 28,424
Classes and Workshops 41,902 880 42,782 21,354
Events and Venue Hire 4,966 860 5,826 3,283
Professional 4,097 4,097 4,543
Other 111
159,522 2,015 161,537 113,891
Total 2021 113,891 113,891
6. Other Incoming resources
Unrestricted Total Total
funds funds funds
2022 2022 2021
Business interruption insurance proceeds 31,496
Total 2021 31,496 31,496
7. Expenditure on Charitable Activities
Youth Classes and Events and Total Total
Outreach Circus Workshops Venue Hire Professional Other 2022 2021
Direct Costs
Performers and tutors 37,575 32,869 3,818 2/77 628 77,067 61,016
Other direct costs 300 64 364 10,924
Professions Ifees
Bad debts
10,148
~74
48137
~3833 ~878 ~34 628 10,148
~14
3
19,716
~2828
Support Costs
Contro ovorhoods 4,096 2,766 2,661 409 307 10,239 7,034
Staff training and welfare 927 1,721 632 360 307 3,94T 6,329
Repairs and maintenance 2,666 1,800 1,733 267 199 6,664 15,929
Insurance 2,262 1,620 1,464 226 169 6,631 4,944
General office expenditure 3,423 2,311 2.225 343 268 8,560 3,652
Advertising and promotion 1,627 1,098 1,057 153 122 4,06T 10,200
Bank charges 690 466 449 69 52 1,T26 1,157
Wages and salaries (note 9) 25,206 46,758 17,185 9,806 8,331 107,286 68,828
Depreciation 1,611 1,088 1,047 161 121 4,028 2,940
Profit on diposal of fixed assets
Governance costs (note S) ~47 91 ~83 ~972 ~2348 19272 165683 134044
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~8$!
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2022 2021
Accountancy fees 13,381 6,217
Consultancy fees 6,525
Other legal fees 289
13,535 13,031

Staffcosts
2022 2021
Wages and salaries 102,673 67,372
Social security costs 2,615 157
Contribution to defined contribution pension schemes 1,998 1,299
107,286 68,828
The average
number
ofpersons employed
by t
he charity during the year was as follows:
2022 2021
No. No.
Employees

Freehold Circus Computer
property equipment equipment Total
F
Cost
At 1 January 2022 42,126 32,514 7,355 81,995
Additions 1,518 1,939 3,457
At 31 December 2022 42,126 34,032 9,294 85,452
Depreciation
At 1 January 2022 20,865 28,039 5,571 54,475
Charge for the year 843 2,154 1,031 4,028
At 31 December 2022 21,708 30,193 6,602 58,503
Net book value
At 31 December 2022 20,418 3,839 2,692 26,949
At 31 December 2021 21,261 4,475 1,784 27,520
Debtors
2022 2021
Due within one year
Trade debtors 1,159 4,191
Other debtors 158
Prepayments and accrued income 5,432 5,669
6,591 10,018

2022 2021
Trade creditors 4,180 7,120
Other taxation and social security 1,870
Other creditors 609
Accruals
and deferred
income 10,132 10,894
16,791 18,014

Statement of funds - curren t year
Balance at
Balance at 1 31
January Transfers December
2022 Income Expenditure in/out 2022
Unrestricted funds
General
unrestricted
fund 101,221 211,485 (220,292) 2,596 95,010
Restricted funds
Neighbourhood 3,000 7,426 (8,074) 2,352
Troupe 3,880 (1,023) 2,857
Spectrum 2,000 275 (2,455) 180
This is Circus 7,000 (2,088) 4,912
Grow 25,703 (19,025) (1,245) 5,433
PMW Foundation 1,950 (419) (1,531)
Bursery Fund 3,529 3,529
5,000 49,763 (33,084) (2,596) 19,083
Total offunds 106,221 261,248 (253,376) 114,093

Statemen t of funds - prior ye ar
Balance at
Balance at 31
1 January Transfers December
2021 Income Expenditure in/out 2021
F
Unrestricted funds
General unrestricted fund 63,209 246,012 (198,930) (9,070) 101,221
Restricted funds
Creative & Active (206) 206
Neighbourhood 4,000 2,000 (3,000) 3,000
Troupe 3,140 (10,944) 7,804
Spectrum 2,000 2,000
This is Circus 8,000 (8,000)
Sheffield City Region Skills
Bank - training and system
development 3,562 (4,622) 1,060
12,000 10,702 (26,772) 9,070 5,000
Total of funds 75,209 256,714 (225,702) 106,221
Analysis of n et ass ets between funds - cur rent year
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
Tangible fixed assets 26,948 26,948
Current assets 84,852 19,083 103,935
Creditors due within one year (16,791) (16,791)
Total 95,009 19,083 114,092

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
f.
Tangible fixed assets 27,520 27,520
Current assets 91,715 5,000 96,715
Creditors due within one year (18,014) (18,014)
Tl 101,221 5,000 106,221