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2023-06-30-accounts

Trustees Mr J Rostron
Mr
I D Baker
Mrs N M Binder
Mr R A Bird
Mr M J Collingwood
Mrs
L M Hodson
Mrs E J Johnson
Secretary Mr J Rostron
Charity number 1054768
Company number 03167924
Independent examiner Andrew
Liddle
4 Mason Court, Gillan Way
Penrith 40 Business Park
Penrith
Cumbria
CA11 9GR

Page
Trustees' annual
report
1-3
Independent
examiner's
report
Statement offinancial activities
Statement offinancial position 6-7
Notes to the financial statements 8-17

Unrestricted Endowment Total Unrestricted Endowment Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes f f f f f
Income from:
Donations
and
grants 3 120 7,766 7,886 2,905 2,905
Charitable
activities
4 57,565 57,565 28,517 28,517
Investments 238 238 9 9
Total income and
endowments 57,923 7,766 65,689 31,431 31,431
Ex enditure on:
Charitable
activities
6 50,932 50,932 32,108 32,108
Other 10 2,317 2,317 1,829 1,829
Total expenditure 50,932 2,317 53,249 32,108 1,829 33,937
Net movement in funds 6,991 5,449 12,440 (677) (1,829) (2,506)
Fund balances at 1July 2022 151,349 23,408 174,757 152,026 25,237 177,263
Fund balances at 30June
2023 158,340 28,857 187,197 151,349 23,408 174,757

2023 2022
Notes E f
Fixed assets
Tangible assets 111,827
Current assets
Stocks 13 1,388 1,635
Debtors 14 3,823 6,530
Cash at bank and in hand 72,923 64,041
78,134 72,206
Creditors: amounts falling due within one
year 15 (2,764) (3,490)
Net current assets 75,370 68,716
Total assets less current liabilities 187,197
Capital funds
Endowment funds
Endowment funds - general 16 28,857 23,408
Income funds
Unrestricted funds 158,340
187,197 174,757

Unrestricted Endowment Total Unrestricted
funds funds funds
general
2023 2023 2023 2022
f f E
Donations and gifts 120 120 14
Local authority and government grant income 7,766 7,766 2,891
120 7,766 7,886 2,905

Charitable Charitable
Income income
2023 2022
f f
Programme sales 44
Play and music receipts 30,072 13,543
Sponsorship income 1,000 600
Bar sales 17,189 8,668
Subscriptions and fundraising 2,723 2,286
Premises hire 6,581 3,356
Costume hire 20
57,565 28,517

Unrestricted Unrestricted
funds funds
2023 2022
f f
238

Theatre Theatre
running Other Total running Other Total
expenses expenses
2023 2023 2023 2022 2022 2022
f f
Staff costs 2,975 2,975 2,954 2,954
Depreciation and
impairment 2,564 2,564 2,965 2,965
Purchases 8,510 8,510 5,070 5,070
Rates &water 2,170 2,170 (1,493) (1,493)
Light & heat 4,157 4,157 4,139 4,139
Repairs & maintenance 7,488 7,488 3,751 3,751
Insurance 4,165 4,165 3,846 3,846
Licences 851 851 849 849
Office costs 440 440 554 554
Costs of production 10,489 10,489 3,320 3,320
Visiting company & artist
fees 1,956 1,956 1,999 1,999
General expenses 295 295 430 430
Advertising and
programme printing 3,550 3,550 2,601 2,601
47,046 2,564 49,610 28,020 2,965 30,985
Share ofgovernance costs
(see note 7) 1,322 1,322 1,123 1,123
48,368 2,564 50,932 29,143 2,965 32,108
Support costs
Support costs Governance 2023 2022
costs
Accountancy and independent Examination 1,309 1,309 1,110
Sundry expenses 13 13 13
1,322 1,322 1,123
Charitable
activities
1,322 1,322 1,123

The average monthly
number of employees
during the ye
ar was:
2023 2022
Number Number
Employment costs 2023 2022
E E
Wages and salaries 2,975 2,954

Endowment Endowment
funds funds
general general
2023 2022
E
Depreciation 2,317 1,829

Tangible fixed assets
Freehold
land
Fixtures and Technical CentralHeating Total
and buildings fittings Equipment System
Cost
At 1July 2022 161,406 68,790 56,375 22,986 309,557
Additions 10,670 10,670
At 30June 2023 161,406 68,790 67,045 22,986 320,227
Depreciation
and impairment
At 1July 2022 62,372 63,085 55,916 22,146 203,519
Depreciation
charged
in the year 930 2,389 722 840 4,881
At 30June 2023 63,302 65,474 56,638 22,986 208,400
Carrying amount
At 30June 2023 98,104 3,316 10,407 111,827
At 30June 2022 99,034 5,706 460 841 106,041
Stocks
2023 2022
f f
Raw materials and consumables 1,388 1,635
Debtors
2023 2022
Amounts
falling due within one year:
f f
Trade debtors 230
Other debtors 281 1,237
Prepayments and accrued income 3,542 5,063
3,823 6,530

2023 2022
f f
Accruals and deferred income 2,764 3,490
16 Endowment funds
Endowment funds represent assets which
must
be held permanently by the Charity. Income arising on the endowment
funds can be used in accordance with the objects ofthe Charity and is included as unrestricted income. Any capital gains
or losses arising on the assets form part ofthe fund.
Movement in funds
Balance at Resources Balance at Incoming Resources Balance at
1July 2021 expended 1July 2022 resources expended 30June 2023
f f
Expendable endowments
Endowment Fund 25,237 (1,829) 23,408 7,766 (2,317) 28,857
25,237 (1,829) 23,408 7,766 (2,317) 28,857
17 Analysis ofnet assets between funds
Unrestricted Endowment Total Unrestricted Endowment Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
f f f f f
Fund balances at 30
June 2023 are
represented by:
Tangible assets 82,970 28,857 111,827 82,633 23,408 106,041
Current assets 75,370 75,370 68,716 68,716
158,340 28,857 187,197 151,349 23,408 174,757