OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

Charity registration number 1063689

Company registration number 03319939 (England and Wales)

SCARABEUS THEATRE

AMENDED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Julia Fitzelle
John Simon Hinde
Donatella Torsello
Deborah Sharon Mullins
Mandy Lorraine Lawrence
Secretary Soren Nielsen
Charity number 1063689
Company number 03319939
Registered office Caxton House Community Centre
129 St John’s Way
LONDON
N19 3RQ
Independent examiner Samir Shah
Ramon Lee Ltd
93 Tabernacle Street
EC2A 4BA
London
Bankers Unity Trust Bank plc
Nine Brindley place
Birmingham, B1 2HB
NatWest Bank
Victoria, PO Box 1357
SW1E 5NA
London
Senior Management Personal Daniela Essart - Artistic director

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 19

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The Trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and "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)" (effective 1 January 2019).

Objectives and activities

The main objects of the charity are to promote, maintain, improve and advance education primarily through the dramatic arts.

Scarabeus mission statements says:

Over 1000 children, young people and adults took part in our participation activities which are offered free of charge to individuals and at very low cost to schools thereby enabling the participants to engage in arts activities they would normally not be able to enjoy. All the schools we work with have a large intake of children and young people from disadvantaged backgrounds. Scarabeus regards itself as a catalyst towards social cohesion and change with a transformational impact on people's lives. We are committed to provide innovative and excellent participatory opportunities, through performances, residencies and workshops in schools and community settings, focusing mainly on disadvantaged children, young people and their families. We are contributing to fostering a new generation of artists, inspiring creativity, wellbeing and self-confidence.

Achievements and performance

Thanks to funding from NCEL CAMHS, National Lottery, Cloudesley, BBC Children in Need and City Bridge Trust we started the year with a huge recruitment campaign to attract participants to our Take Flight programme which offers free aerial classes to young people aged 13-25 years old living under challenging circumstances, struggle with mental health issues and/or are gender diverse. We contacted youth services, visited youth centres and programmes and ran 2 weeks of taster sessions where the young people could try out the aerial skills and sign up for the year-long programme. The campaign was very successful and throughout the year we have been running 2 weekly classes with a total of 55 young people involved. Thanks to 3-year grants from BBC CiN and City Bridge as well as repeat funding from NCEL CAMHS and Cloudesley the programme will be running until 2026.

Our new education programme ‘Shifting Point’ which deals with healthy relationships aimed at KS2 primary schools in partnership with Tender was rolled out thanks to funding by Paul Hamlyn Foundation. We delivered the programme with a local primary school and outside London in Bedford and in Bradford. The project was a huge success with fantastic feedback from all the schools, who commented on how high the need is for a programme like that in this period, recovering from the effects of the Covid pandemic and subsequent lockdowns of schools. We are now looking for partners and further funding to continue the programme.

Another new programme titled ‘Airborne’ funded by John Lyon’s Charity has offered aerial workshops to primary schools in London primarily aimed at KS2 year 4 primary school children. The programme was successfully run in primary schools in the boroughs of Barnet, Brent, Hammersmith & Fulham as well as Camden. The funding cycle for this will finish in 2025; it has enjoyed much success with lots of great feedback from children and teachers alike.

Our Flying Families programme was delivered in 2 schools in Camden and 1 in Islington; a total of 125 parents and children had hours of fun bonding with games, yoga and flying in cocoons. The funding for the programme is finishing at the end of 2024 after an amazing 6 year of generous funding from the National Lottery’s Community Funds to whom we are very grateful.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

The Flying into Physics programme, funded by various funders, has gone from strength to strength. It was rolled out to a total of 10 schools over 2023-24. The original funding cycle were set to finish at the end of 2024, but we are very pleased to say we have been given continuation funding in the form of another 3 years grant from John Lyon’s Charity. Together with an extension for another year of our grant from The Armourers and Brasiers Gauntlet Trust and grants from Garfield Weston and the Manly Trust the Programme will be running until the Summer of 2027, reaching even more schools and children. We are expanding our area of delivery with the Borough of Ealing as well as offering the programme in the boroughs where we have worked so far.

Together with long-time collaborator Gravity & Levity and newcomer The Quilt Club we embarked on a performance collaboration to create site specific performances incorporating textile artwork with aerial dance. The Quilt Club with their community volunteer group created a 5 x 12 meters Quilt which we hung up in the hall in our base at Caxton Community Centre and some of our young upcoming performers tested it out with vertical dance legend Lindsey Butcher. The collaboration went really well and we are now looking for possible commissioners for a large-scale outdoor performance.

Public benefit statement

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PD2). The achievements and activities above demonstrate the public benefit arising through the Charity’s activities.

Financial review

The Statement of Financial Activities showed net surplus of £41,813 (2023 - £28,870) for the year and reserves stand at £205,067 (2023 - £163,254). The financial position at the year revealed by the Balance Sheet on page 9 shows net current assets or working capital of £182,171 (2023 – £131,954). The net book value of fixed assets held, all of which are used directly for charitable purposes, amounted to £22,896 (2023 – £31,300).

Investment powers and policy

The Memorandum and Articles of Association authorises the Trustees to expend the funds of the Charity in such manner as they shall consider most beneficial for the achievement of the objects and to invest in the name of the Charity such part of the funds as they may see fit and to direct the sale or transposition of any such investments and to expend the proceeds of any such sale in furtherance of the objects of the charity. Currently the Charity has no investments.

Reserves policy

The charity aims to hold a reserve £30,000 which is the equivalent of 3 months running costs. The reserves policy as agreed by Trustees is designed to reflect the underlying risks facing the charity and to ensure that the charity has an appropriate level of reserves to safeguard its day to day operations from disruption at short notice due to a lack of available funds

As at the year-end accounts showed reserves of £205,067 (2023 - £163,254), of which £115,966 (2023 - £122,577) was restricted. The unrestricted funds not designated or invested in tangible fixed assets held by the charity are £66,205 (2023 - £9,377).

Plans for future periods

We will keep rolling out our Flying into Physics and Flying Families programmes. We have secured repeat funding from NCEL CAMHS and Cloudesley Foundation and 3-year funding from BBC Children in Need and City Bridge Trust to continue running our Take Flight programme which offers free aerial classes to young people aged 13-25 years old living under challenging circumstances, struggle with mental health issues and/or are gender diverse. We will keep rolling out the programme titled Airborne to offer aerial workshops to primary schools in London funded by John Lyon’s Charity. We will embark on fundraising to roll out the Shifting Point programme. We are embarking on research and development of a new performance project titled ‘Hear Us Roar’ in collaboration with 6 leading peer artists.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management

Governing document

Scarabeus Theatre is registered under the Companies Act 1985 as a company limited by guarantee and not having a capital divided by shares.

The company was incorporated on 18 February 1997 and is a registered charity constituted as a limited company under the Memorandum and Articles of Association. The charity registration number is 1063689 and the company registration number is 03319939.

Recruitment and appointment of Trustees

The Directors of the organisation are also the charity trustees for the purposes of charity law. Appointment as member is by ballot of the existing members.

The Trustees have no beneficial interest in the company other than as members. All of the Trustees are members of the company and guarantee to contribute £1 in the event of winding up. The Board has the power to appoint additional Directors.

Trustee induction and training

The Trustees maintain a good working knowledge of charity and company law and best practise by attendance at charity and company courses run by outside providers. New Trustees are given copies of the Memorandum and Articles of Associatio

Organisation

A Board of Trustees, who meet quarterly, administers the charity. The two Directors and other staff members are appointed by the Trustees to manage the day-to-day operations of the Charity.

The day-to-day decisions are made by the Artistic Director and the Executive Director.

Related parties

The charity does not have relationships with related parties and other charities and organisations with which it cooperates in pursuit of its charitable objectives

Risk Management

The trustees have a risk management strategy which comprises:

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Statement of Trustees' responsibilities

The Trustees, who are also the directors of Scarabeus Theatre for the purpose of company law, are responsible for preparing the Trustees' 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 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 year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate 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 Trustees' report was approved by the Board of Trustees and signed on its behalf by:

6A323E655156412... Julia Fitzelle

Chair

10 April 2025

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SCARABEUS THEATRE

I report to the Trustees on my examination of the financial statements of Scarabeus Theatre (the charitable company) for the year ended 31 March 2024.

Responsibilities and basis of report

As the Trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charitable 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 the charitable company’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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:

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 financial statements to be reached.

Samir Shah Ramon Lee Ltd 93 Tabernacle Street EC2A 4BA London

Dated: 10 April 2025

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
Income from:
Donations and legacies
3
49
-
Charitable activities
4
30,936
265,132
Other trading activities
5
-
-
Investments
6
3,516
-
Total income
34,501
265,132
Expenditure on:
Raising funds
7
5,755
-
Charitable activities
8
-
252,065
Total expenditure
5,755
252,065
Net incoming resources before transfers
28,746
13,067
Gross transfers between funds
19,678
(19,678)
Net income/(expenditure) for the year/
Net movement in funds
48,424
(6,611)
Fund balances at 1 April 2023
40,677
122,577
Fund balances at 31 March 2024
89,101
115,966		 Total
2024
£
49
296,068
-
3,516
299,633
5,755
252,065
257,820
41,813
-
41,813
163,254
205,067		 Total
2023
£
667
286,905
2,774
877
291,223
7,817
254,536
262,353
28,870
-
28,870
134,384
163,254

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

BALANCE SHEET

AS AT 31 MARCH 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 12 22,896 31,300
Current assets
Debtors 13 28,513 1,614
Cash at bank and in hand 158,220 138,527
186,733 140,141
Creditors: amounts falling due within
one year 14 (4,562) (8,187)
Net current assets 182,171 131,954
Total assets less current liabilities 205,067 163,254
Income funds
Restricted funds 16 115,966 122,577
Unrestricted funds 89,101 40,677
205,067 163,254

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 10 April 2025 and were signed on its behalf by:

Julia Fitzelle Trustee

Company registration number 03319939

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The Charity’s Financial Statements show net income of £41,813 for the year and free reserves of £89,101 as at the year end. The trustees are of the view that these results and fundraising plans for the future have secured the immediate future of the Charity for the next 12 to 15 months and on this basis the Charity is a going concern

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charitable company.

1.4 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 amount can be measured reliably.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, payroll and governance costs which support the Trust’s programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 7.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% on cost Motor vehicles 25% on net book value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9 Taxation

The Charity is a registered charity and, therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.10 Creditors and Provisions

Creditors and Provisions are recognised when the charitable company has a legal or constructive present obligation as a result of a past event, it is probable that the charitable company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.11 Volunteers and donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably in accordance with the Charities SORP (FRS 102).

On receipt, donated professional services, donated facilities and goods are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.12 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.

1.13 Cash flow statement

The charitable company qualifies as a small company and advantage has been taken of the exemption provided by SORP (FRS 102) as amended by Bulletin 1, not to prepare a cash flow statement.

2 Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

3 Donations and legacies

Unrestricted
funds
£
Donations and gifts
49
49
For the year ended 31 March 2023
667		 Total
2024
£
49
49		 Total
2023
£
667
667
667

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Charitable activities

Peformance, tour
and contract income
Grants and
donations
£
£
Lee Harry Clayden
756
-
Keys Meadow
27,180
-
Chicken Shed rigging consultancy
3,000
-
Dramatic arts
-
265,132
The Lowry
-
-
London International
-
-
30,936
265,132
Analysis by fund
Unrestricted funds
30,936
-
Restricted funds
-
265,132
30,936
265,132
Grants and donations
The Foyle Foundation
-
-
Compass Wellbeing
-
29,343
The Ogden Trust
-
-
John Lyons Chaity
-
30,000
Arts Council England
-
8,200
Garfield Weston Foundation
-
-
The Portal Trust
-
10,000
GLA Young Londoners Fund
-
-
Armourers and Brasiers’ Gauntlet Trust
-
4,000
Big Lottery Fund
-
54,998
London Youth
-
-
Paul Hamlyn Foundation
-
-
Cloudesley Foundation
-
10,000
City of London
-
15,000
BBC Children in Need
-
15,000
COOP Community Fund
-
2,776
The Manly Trust
-
5,000
Paul Hamlyn Foundation
-
51,415
John Lyons Charity (Airborne)
-
29,400
-
265,132		 Total
2024
£
756
27,180
3,000
265,132
-
-
296,068
30,936
265,132
296,068
-
29,343
-
30,000
8,200
-
10,000
-
4,000
54,998
-
-
10,000
15,000
15,000
2,776
5,000
51,415
29,400
265,132		 Total
2023
£
-
-
-
272,619
12,286
2,000
286,905
20,284
266,621
286,905
15,000
42,245
2,500
36,000
73,800
3,096
10,000
3,646
3,000
67,748
3,000
12,584
-
-
-
-
-
-
-
272,619

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

5 Other trading activities

Unrestricted
funds
£
Profit on sale of Van
-
Other income
-
Other trading activities
-
Investments
Unrestricted
funds
£
Interest Income
3,516
3,516		 Total
2024
£
-
-
-
Total
2024
£
3,516
3,516		 Total
2023
£
1,847
927
2,774
Total
2023
£
877
877

6 Investments

7 Raising funds

Unrestricted
funds

£
Staff costs
4,350
Other direct costs
700
Share of Support costs
656
Share of Governance costs
49
5,755
For the year ended 31 March 2023
Fundraising and publicity
7,817
7,817		 Total
2024

£
4,350
700
656
49
5,755		 Total
2023
£
7,100
-
671
46
7,817
7,817
7,817

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Charitable activities

Dramatic
Arts
£
Salaries, subcontractors and expenses
177,519
Marketing and promotional costs
196
Travelling and motor expenses
6,133
Other direct costs
33,702
217,550
Share of support costs (see note 9)
32,104
Share of governance costs (see note 9)
2,411
252,065
Analysis by fund
Restricted funds
252,065
Restricted funds
254,536		 Total
2024
£
177,519
196
6,133
33,702
217,550
32,104
2,411
252,065
252,065		 Total
2023
£
190,249
5,813
3,933
19,411
219,406
32,896
2,234
254,536
254,536
254,536

9 Support costs

Depreciation
Premises costs
Communication and IT costs
Legal and profession costs
Insurance
Sundry expenses
Independent examiner's fee
Analysed between
Fundraising
Charitable activities		 Support
costs
Governance
costs
£
£
11,110
-
9,625
-
2,961
-
1,120
-
4,890
-
3,054
-
-
2,460
32,760
2,460
656
49
32,104
2,411
32,760
2,460		 Total
2024
£
11,110
9,625
2,961
1,120
4,890
3,054
2,460
35,220
705
34,515
35,220		 Total
2023
£
10,433
10,375
3,016
301
4,966
4,476
2,280
35,847
717
35,130
35,847

The Charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support costs are apportioned separately between the charity's key activities undertaken (see note 6) in the year. All the general support and governance costs have been apportioned to the various charitable activities on the basis of proportion of direct costs allocated to each activity.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

10 Net movement in funds 2024 2023
£ £
Net movement in funds is stated after charging/(crediting)
Independent Examination 2,460 2,280
Depreciation of owned tangible fixed assets 11,110 10,433

11 Employees

Employment costs
Wages and salaries
National Insurance		 2024
£
77,843
3,232
81,075		 2023
£
74,136
3,137
77,273

The average monthly number of persons employed by the charity during the year was 2 (2023 - 2)

No Trustee received any remuneration during the year (2023 - £nil). No Trustees received reimbursed expenses during the year (2023 - £nil).

There were no employees whose annual remuneration was more than £60,000.

12 Tangible fixed assets

Tangible fixed assets
Fixtures and
fittings
Motor vehicles
£
£
Cost
At 1 April 2023
32,028
41,731
Additions
2,707
-
At 31 March 2024
34,735
41,731
Depreciation and impairment
At 1 April 2023
32,027
10,433
Depreciation charged in the year
677
10,433
At 31 March 2024
32,704
20,866
Carrying amount
At 31 March 2024
2,031
20,865
At 31 March 2023
-
31,300		 Total
£
73,759
2,707
76,466
42,460
11,110
53,570
22,896
31,300

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

13 Debtors

Debtors
Amounts falling due within one year:
Trade debtors
Prepayments
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals		 2024
£
27,180
1,333
28,513
2024
£
2,002
-
2,560
4,562		 2023
£
65
1,549
1,614
2023
£
1,949
45
6,193
8,187

14 Creditors: amounts falling due within one year

15 Share capital

The company is limited by guarantee and does not have a share capital divided by shares.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at
1 April 2022
Incoming
resources
Resources
expended
Balance at
1 April 2023
r
£
£
£
£
The Manly Trust
3,400
-
(3,400)
-
The Foyle Foundation
-
15,000
(15,000)
-
Compass Wellbeing
-
42,245
-
42,245
The Ogden Trust
2,500
2,500
(5,000)
-
John Lyons Chaity
14,448
30,000
(29,632)
14,816
Garfield Weston Foundation
2,033
3,096
(5,129)
-
Morris Charitable
5,000
-
(5,000)
-
The Portal Trust
4,800
10,000
(9,420)
5,380
Armourers and Brasirs's Gautlet Trust
1,550
3,000
(3,000)
1,550
The Vintner's Company
5,000
-
(5,000)
-
Arts Council England
-
73,800
(73,800)
-
London Youth
-
3,000
(3,000)
-
Big Lottery Fund
57,859
67,748
(67,021)
58,586
GLA Young Londoners Fund
13,902
3,647
(17,549)
-
Paul Hamlyn Foundation
-
12,585
(12,585)
-
BBC Children in Need
-
-
-
-
Cloudesley Foundation
-
-
-
-
City of London
-
-
-
-
COOP Community Fund
-
-
-
-
The Manly Trust
-
-
-
-
John Lyons Charity (Airborne)
-
-
-
-
Arts Council England
-
-
-
-
Paul Hamlyn Foundation
-
-
-
-
110,492
266,621
(254,536)
122,577		 Movement in funds
Incoming
esources
Resources
expended
£
£
-
-
-
-
29,343
(42,245)
-
-
30,000
(28,605)
-
-
-
-
10,000
(10,760)
4,000
(3,550)
-
-
-
-
-
-
54,998
(67,734)
-
-
-
-
15,000
(10,800)
10,000
(6,079)
15,000
-
2,776
(2,776)
5,000
-
29,400
(19,900)
8,200
(8,200)
51,415
(51,415)
265,132
(252,064)		 Transfers
Balance at
31 March 2024
£
£
-
-
-
-
-
29,343
-
-
-
16,211
-
-
-
-
-
4,620
-
2,000
-
-
-
-
-
-
(758)
45,092
-
-
-
-
-
4,200
(3,921)
-
(15,000)
-
-
-
-
5,000
-
9,500
-
-
-
-
(19,679)
115,966		 Transfers
Balance at
31 March 2024
£
£
-
-
-
-
-
29,343
-
-
-
16,211
-
-
-
-
-
4,620
-
2,000
-
-
-
-
-
-
(758)
45,092
-
-
-
-
-
4,200
(3,921)
-
(15,000)
-
-
-
-
5,000
-
9,500
-
-
-
-
(19,679)
115,966
115,966

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Restricted funds

(Continued)

Description, nature and purpose of restricted funds:

Arts Council England - Grant given towards the production and touring of a new production titled Emerging.

The Foyle Foundation - Grant given towards the production and touring of a new production titled Emerging.

Big Lottery Fund - Grant given towards to roll out of Flying Families programme and also towards the purchase of new company van.

Morris Charitable Trust - Grant given toward the purchase of new company van.

John Lyon’s Charity, The Portal Trust, The Armourers and Brasier’s Gauntlet Trust, Garfield Weston Foundation, The Ogden Trust, AG Manly Trust, The Vintner’s Company – All grants given towards the roll out of the Flying into Physics programme.

GLA Young Londoners Fund and London Youth - Grant towards Take Flight, free aerial classes for young people helping them towards greater health and well being.

Paul Hamlyn Foundation - Grant given towards new programme titled Shifting Point, around healthy relationships aimed at KS2 primary schools.

Compass Wellbeing (the NCEL NHS Trust), BBC Children in Need, Cloudesley Foundation, City of London, COOP Community Fund - grant given from the NCEL NHS Trust towards Take Flight, free aerial classes for young people helping them towards greater health and well being.

John Lyon’s Charity (Airborne) - Grant given for the roll out of the school’s programme Airborne aimed at KS2 children.

Docusign Envelope ID: D1D65216-AB9B-4586-9CF6-D9BD952F76CADocusign Envelope ID: 74ABEC79-A5A3-4FDC-B304-E49F3F44FA20

SCARABEUS THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

17
Analysis of net assets between funds
Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31
March 2024 are
represented by:
Tangible assets
22,896
-
Current assets/(liabilities)
66,205
115,966
89,101
115,966		 Total Unrestricted
Restricted
2024
funds
funds
£
£
£
22,896
31,300
-
182,171
9,377
122,577
205,067
40,677
122,577		 Total
2023
£
31,300
131,954
163,254

18 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).