Charity Number.. 1084229
Company Number.. 03995521
The Lawnmowers Indepondent Theatre Company
(a company limited by guarantee)
Unaudited Trustees, Report and Financial Statements
forthe year ended 31 March 2024

The Lawnmowers Independent Theatre Company
la company lirnited by guarantee)
Contents
Page
Trustees, Annual Report
Independent Examinerfs Report
Statement of Finanaal Actwities
Balance Sheet
10
Notes to Financial Statements
11-22

The Lawnmowers Independent Theatre Gompany
(a company limltsd by guarantee)
Trustee Report
For the year ended 31 March 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report
with the financial statements of the charity for the year ended 31 March 2024. The Trustees have adopted the
provisions of Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) (effective 1 st January 2015).
OBJECTIVES AND ACTIVITIES
The objects for which the Company Is established are to advance education for the public benefit by providing
facilities for the recreation and leisure time occupation of persons wth learning difficulties in particular but not
exclusively by the provision of F4ays and drama.
The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing
the Company's objectives forthe year. including the guidance 'Public Benefit.- Running a Charity {PB2)'
Maln Activities
The Lawnmowers is a producing theatre-arts company. Operatlng in Gateshead and the surrounding regions, The
Lawnmowers is a company (Company Limited by Guarantee. Reg. Eng. & Wales. no. 3995521) and registered
charity (no. 1084229) and is run by and for people with leaming difficulties.
The Lawnmowers original actors were a community group who fomied in 1986. who later set up and developed The
Lawnmowers Independent Theatre Company to try and achieve community cohesion. The Company was
registered in May 2000, with operations commencing in January 2001.
Vision
We believe people with leaming difficulties have the right to participate in society as equal oitizens with opportunities
to succeed.
Mission
We believe the arts can unlock the talents and capacity of people with learning difficulties to take charge of their
lives, as active citizens. visible artists and agents of change.
Summary
The Lawnmowers is a Gateshead-based charitable company which provides rfch and varied CLrltural opportunities
for people with learning difficulties. Our. programmes provide opportunities for people ￿th learning difficulties to co-
produce and deliver high quality artistic activities at variou5 venues regionally, nationally and oGcasionally
Internationally and also address social and educational issues. accessibility. sustainability, parttcipation, enjoyment
and building futures.
sin￿ incorporation in 2001 The La)M)m¢￿erS has worked daily w7th up to 90 corelyoLrthlevening club members with
learning difficulties daily. brought our message of integralion to ¢)ver 158.500 beneficiaries, audiences and external
participants and worked in partnership or gwen assistance to hundreds of organisations and related bodies.
The Company has expanded and added projects and new volLFnteering opportunities for people wth learning dtfficullies
to its portfolio. We have hosted many intemational groups at our current and fomer premise5 and have toured our work
regionally and nationally. Internationally we have toured our work to Poland, Brazil, Canada, Spain, Southern Ireland,
Brazil, France and Chile.
The Lawnmi)wers is a National Portfolio Organisation (NPO), a status awarded by Arts Council England which has
described Its NPOS as taking a cwic leadership role in the community.

The Lawnmowers Independent Theatre Company
(a company limited by guarantee)
Trustee Report
For the year ended 31 March 2024
2023-2024- Hi
hts of the Pro
ramrne
Youth= During the last year we ran 92 sessions at our Arts Centre and delivered 36 sessions in 4 local SEN schools
to over 100 young people with learning disabilities. Our staff delivering the school sessions were accompanied by
some of our young learning-disabled actors and dancers who assisted in leaching the school students, this has helped
to develop their own facilitation skills. Evaluations of these sessions recorded that 95% of new students found it
empowering to be taught by their peers and among our young people 100•A reported feeling more confident and that
their own creativity had increased due to attending Lawnmowers sessions.
Our young learning-disabled dancers produced a show that toured across the region throughout the summer,
perfomied in a feature film that will be distributed on Amazon Prime and were finalists in a national mainstream dance
competition. Our young learning-disabled actors completed the writing of a new and original theatre ple￿ and
organised a VIP screening of their last show "Fear is and Illusion., which we intend will be screened at youth film
festivals in the future.
Worksho
s and Trainin
During the 23124 funding period Lawnmowers delivered 363 sessions to adults wlh learning
disabilities al our Arts Centre. These sessions were in singing, theatre, dance. drumming, and digital music and
provided over 100 opportunities per week (4600 PA) to learning disabled people to access Lawnmowers arts training.
Festiva15 and Perfomances.. Lawnmowers adult leaming-disabled dancers, a¢tors, singers, and musicians delwered
perfomances at125 different events across the year including 7festivals and 9 theatre shows to almost 30K audience
members. Lawnmowers members have performed in mainstream theatre venues nationally. produced original music,
theatre and choreography and developed an ambitious theatre model Ihat will increase our theatre touring up to 2029.
Education.. Our education programme has seen our learning-disabled actors deliver education and awareness
sessions to over 1300 university students, over 30 workshops in 5 universities. The sessions are tailored to a wde
spectrum of nurses, psychologists, social workers. health visitors, trainee doctors and medical school students. This
year through collaborative research and data analysis the actors have scripted, filmed. and edited a new education
package that will be rolled out to dental students at Newcastle University.
The team were finalists for the Sludent Nursing Times Partnership of the Year 2023 with Northumbria University for
our Creative Health Awareness Training for nurses.
The actors have also worked extensivefy wth researchers to infomi research relevant to the learnin94isabled
Community and created an advisory Research Abilities group to help researchers work pro-actively wth leaming
disabled participants. They have also presented at 3 national conferences including The Intemational Creative
Methods conference in Manchester.
Sustainablll
and Income.. Pre 2023 Lawnmowers, income from sustainable sources stood at 48%. We are happy to
report that at the end of this financid year that has increased to 57%. This is very encouraging, and we have plans
to develop this further over the corning years as a priority for the organisalion.
Creative Ma
in
and Audience Develo
ment: We are currently creating a mapping exercise to identify the
organisations working across the northeast region with people with learning disabilities specifically, so that we can
develop our membership and audiences for the future. This exercise 15 going well and will shape up lo b8 a very
useful tool not only for us but for everyone with an interest in or opportunities to offer to this community.
Environmental and Wisibilit We are in the process of assessing our environmental footprint and looking towards
becoming a green positive organisation. We have increased our visibility using social media and are working to adapt
our website to reach more learning-disabled people.
Leamin
. We have leamed that we a￿ extremely proud of our achievements to date but that leaming-disabled people
are now, more than ever, desperate to connect. Wilh our ambitious future plans to increase our workshops, vislbility.
profile and membership we look forward to a bright future and more sustainable Lawnmowers.

The Lawnmowers IndependentTheatre Company
(a company Ilmitsd by guarantee)
Tmstees, Report (Contlnuedj
Forthe
ear ended 31 March 2024
structure, Governance and ManagemenL'
Recruitment and Appointment of the Board of Trustees
The founding tnjstees of the charity were appointed by election to the La￿mowerS according lo experience.
Subsequent trustees were appointed by a majority vote of the trustees present at a nonnal trustees meeting.
At each Annual General Meeting, one third of the members of the board for Ihe time being, or if their number
is not a multiple of three, then the number nearest to one third shall retire from office. The members of the
board of directors to retire shall be those who have been longest in office since their last election or
appoinlmenl. A retiring member of the board of diredors shall be eligible for re-election at the Annual General
Meeting unless a resolutlon for the re-ele¢tion of such a director shall have been put to the meeting and lost.
Organisational Structure
The Lawnmowers has a board of up to 10 members which is responsible for the longer-tenn planning and direction
of the company. The board, which was made up of up to 7 members during the 23-24 accounllng year, meets be￿en
four and six times each year and holds separate subgroups as required. The board members, who have a variety of
professional backgrounds relevant to the work of the charity. are trustees for the purposes of charity law and directors
for the purposes of company law. The board also has three CO￿ learning disabled shadow board members who
attend meetings and disseminate infomation to other core members. A scheme of delegation is in place for the 23-
24 period and day to day responsibility for the provision of services rests with the General Manager IGM). The GM
was responsible for ensuring that the charity delivered the services specified and that key perfomiance indicators
were met for the year as well as supervision and development of the staff team.
The Trustees are satisfied that the charity's risk management and policies and procedures adequately address risks
to the charity arising from its activities and where it operates.

The Lawnrnowers IndependentTheatre Company
(a company limited by guarantee)
Trustees, Report (Conlinued)
Forthe
ear ended 31 March 2024
Trustee Induction andTraining
Most trustees are already familiar with the practical work of the charity having been encouraged to visit the
premises and view work and activities that the projects dellver prior to expressing an interest in joining the board.
New trustees are invited to attend board meetings in advance of appointment to find out more about the role and
expectations of trustees. Followng recruitment new trustees receive..
Company memorandum and articles of association
Policies and procedures documents
Latest accounts
Current and future financial position
Company business plan
TTUStee code of conduct
Trustee role, duties and powers
The officers and members of the Trustee Board receivewritten Infomiation about roles, responsibilities and powers
upon recruilmenl and attend a company induction. This is the responsibility of the existing board members and
the process the company has for introducing a new employee, board member or volunteer to the environment and
work. Ongoing trustee training is also the responsibility of the existing board.
Trustees Code of Conduct
The purpose of the Code of Conduct is to set out the relevant standards expected of Trustees of the
Lawnmowers Independent Theatre Company in order to mainlain the highest standards oi integrity and
stewardship-, lo ensure that the Lawnmowers Company is effective. open and accountable and to
ensure good workin9 relationships. The Code of Conduct Is not a list of Trustee's legal duties,
although many of the elements of the Code are based on legal principles. The conduct and practices
recomrnended in this Code go beyond what the law requires in some respects, but are consistent with
the law.
Equal Opportunities
Trustees, staff and volunteers, must affirm their commitmenl to The Lawnmowers, Equal Opportunities
Policy when joining the company.

The Lawnmowers IndependentTheatre Company
(a company limlted by guarantee)
Trustees, Report (Continued)
For the year ended 31 March 2024
Reserves PoliGy
Unrestricted ReseNes
The Gompany holds financial reserves to ensure that it can continue to operate and meet the needs of clients in the
event of unforeseen and potentially damaging financial circumstances. The company operates with only limited
financial resources. The eal¢ulation of free reseNes is based on the definition included in the charity statement of
recommended practice ISORP), which provides recommendations for accounting and reporting for charities. The
Irustees have examined the requirements of the Gharitable company to hold free reserves i.e. those reserves not
invested in tangible fixed assets, excluding long term liabilities, or designated for a particular purpose. This exercise
considered both the nomal requirements for working capital and the loss of income of a hypothetical but reasonable
reduction in the scale of operations. Resulting from this. the trustees ¢onsidered it is appropriate to hold the equivalent
of six months, unrestricted running costs. The trustees recognise that in the medium and longer temi Ihal the charity
will need to continue to generate reserves to meet future obligations. Furthemiore, the need for the charity's seNices
continue to grow and therefore the demand on future reserves will also be greater, hence the charity continues to
require future funding and the support of its funding partners.
Restricted ReseNes
There will usually be a level of restricted reserves. These funds are restricted by the donor or funder and cannot be
used for the general purposes of the Charity. Their existence, and Ihe sums of money therein, do not imply that there
has been an under spend, but may result from a variety of circumstances inciuding timing differenGes between the
Charity's financial year and the funding year of the project concerned.
Level of Reserves
As at March 2024 the reserves held by Lawnmowers amount to £336,753
in total. This is made up of..
Restricted reserves - £41,807
Six months running costs in line with Reserves Policy - £141,460
Redundancy Liability - £31,368
'Free' Reserves- £122,118
The free reserves are there to be utilised to ensure the beneficiaries of the charity do not lose out during the peaks
and troughs of funding applications.
Financial
Aside from the relatively small amount of income generated from some of the company's cultural perfomiances
and DVD sales the principal funding sources for the charity are by way of grant income from Arts Council
England, National Lottery and charitable trusts and personal budget service users. The company is looking to
diversify funding Streams going forward to reduGe the reliance on grant funding wherever possible.
The charity does not raise funds from the public.
For the perFod of this report there were no serious incidents in the charity. The charity undertook no work
outside the UK during 2023-24.
The charity regulates its expenditure using Strict budget controls that are agreed under our financial controls
policy.

The Lawnmowers Independent Theatre Company
{a company limited by guarantee)
Trustees, Report (Contlnuedj
Forthe yearended 31 March 2024
Investment Policy
Aside from retaning a prudent amount of eamed income in resetves each year the charity's funds are to be
spent in the short temi so there are no funds available for long term investment.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Number
1084229
Company Number
3995521
Registered Office
Lawnmowers Arts Cenlre, Gateshead, Tyne and Wear, NE10 OQD
Trustees
The trustees who served the charity during the period were as follows",
C Thomas
(Chair)
H Florek
S Gilroy
V Sturrs
D Barber-Allen
l Briggs
R Kitchen
R Ramsden
Appointed 2911112023
Appointed 1310312024
Appointed 1910612024
Management and Admlnlstration 2023-24
During the 23124 year there were up to seven members of staff who were responsible for the day-to-
day management and administration of the company and who helped with creative development:
Wendy Patterson -General Manager
Claire Hills-wilson - Artistic Director (Job Share)
Jan Willem Van Den Bosch - Artistic Director (Job Sha￿)
lan Mackintosh- Finance Officer
Eroy Chan- Communications Officer
Humira Imtiaz- Operations Officer
Other staff and supportèrs during 202>24 were..
Laura Patterson- support worker
Sophie Atkin50n- drama support worker
Mael Thomas- emerging support worker
Sally Keys- operational support
The company's regular sessional workers dLtring 2023-24 were:
Brendan Murphy- percussion, glass orchestra and singing
stewart Smith - Krokodile Krew, DJing, composition
Conor O'Kane- Bad Taste Cru, hip hop
Paul Allen
Bad Taste Cru, percussion
Hannah Parsonage- drama, focus group
Tom Marton- drama

The Lawnmowers IndependentTheatre Company
(a company Ilmited by guarantee)
Trustees, Report (Continued)
Forthe
ear ended 31 March 2024
Staff and sessional artists work directly with young people and adults at risk with enhanced DBS checks carried
out on all the individuals who are eligible to have them.
Our advisors
Independent
Examiners
Evelyn Partners (Newcastle) Limited, 17 Queens Lane, Newcastle upon Tyne. NE11RN
Legal Status
The charitable company is limited by guarantee and therefore has no share capital. In the event of a wnding up,
every member (who is a trustee) undertakes to contribute to the payment of liabilities such amount as may be
required not exceeding the total of £1.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The Trustees (who are also directors of The Lawnmowers Independent Theatre Company for the purpose of
company law) are responsible for preparing the Management Trustees, Report and the financial slalements in
accordance wth applicable law and United Kingdom Accounting Stsndards {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 appllrAtion of
resources, including ihe income and expenditure, of the charitable ¢ompany for that period. In preparing these
financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.,
• observethe methods and principles in the Charities SORP 2015 (FRS 102)-
makejudgements and estimates that are reasonable and prudent-
stale whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements,. and
prepare the financial statements on the going concem basis unless it is Inappropriate to presume that the
¢haritable company will continue in operation.
The trustees a￿ responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charttable 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 tsking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on .
Signed on behalf of the Board
homas, Chair

The Lawnmowers Independent Theatre Company
(a company limited by guarantae)
Independent Examiner's report to the rnembers of The Lawnmowers Independent Theatre Company
For the year ended 31 March 2024
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended
31 March 2024 which are set out on pages 9 to 22.
Responslbllities and basis of report
As the charity trustees of the charitable 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 charitable Company are nol ￿qUIred 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
charitable 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 Direction5 given by the Charity Commission under section
145(5){b) of the 2011 Act.
Independent examlner's statement
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the
Association of Chartered Certified Accountants, which is one of the listed bodies.
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 respe¢t-
accounting records were not kept in respect of the charitable company as required by section 386 of
the 2006 Act., or
the accounts do not accord with those records., or
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
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 rea¢hed.
Craig Henderson ACCA
Evelyn Partners (Newcastle} Limited
17 Queens Lane
Newcaslle upon Tyne
NE1 1RN
Date

The Lawnmowers Independent Theatre Company
(a company limited by guarantee)
Statement of Financlal Activities (Incorporating the Income andExpenditure kcount)
For the yearended 31 March 2024
Unrestricted Restricted
Funds
Funds
Total
2024
Totsl
2023
Notes
Income from:
Donations and grants
Charitable activities
Investment income
22,405
162,472
1,682
127.120 149,525 139,777
162,472 105,343
1,682
158
Total Income
186,559
127,120 313,679 245,278
ExpendItU￿ on:
Raising Funds
Charitable activities
22,914
134,070
22,914
14,319
123.318 257.388 257,450
Total expenditure
156,984
123,318 280,302 271,769
Net Incomel{expenditure)
29,575
3,802 33.377 126,4911
Transfers
17
Net movements in funds
29,575
3,802 33,377 { 26.491)
Reconciliation of funds
Total funds brought foNard
265,371
38,005 303,376 329,867
Total funds Carried foNiard
294,946
41.807 336,753 303,376
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of
total recognised gains and losses ha5 not been prepared.
All of the above amounts relate to continuing activities.

The Lawnmowers Independent Theatre Company
(a company limited by guarantee)
Balance Sheet
As at 31 March 2024
Notes
2024
2023
Fixed assets
Tangible assets
13
338
423
338
423
Current assets
Debtors
Cash at bank and in hand
14
12,744
341,643
47,013
267,935
354,387
314,948
Liabilities
Creditors: amountsfalling due
within one year
15
{17,972) (11,995)
Net current assets
336,415
302.953
Total assets less total liabillties
336,753
303,376
Funds
Restricted funds
Unrestricted funds
41,807
294.946
38,005
265,371
17
336,753
303,376
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not ￿qUIred the company to obtain an audit of its accounts for the year in question in
accordance wth section 476-
The directors acknowledge their responsibilities for complying with the requiremenls of the Act ￿th respect to
accounting records and the preparalion of accounts
The firbancial statements were approved by the trustees on..... . ...
nd signed on their behalf by:
Thomas
Chair
CompanyNumber 03995521
10

The Lawnmowers Independent Theatre Company
(a company limited by guarantee)
Notes to the Financial Statements
For the year ended 31 March 2024
Accountlng Policies
1.1 Basis of prepardtion
The financial statements have been prepared in accordance with Accounttng and Reportlng by Charities..
Slatement of Recommended Practice applicable to charities preparing their accounts in accordance wlh the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued in October 2019,
Charities SORP (FRS 102). the Financial Reporting Slandard applicable In the United lfjngdom and Republic
of Ireland IFRS 102). the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting
Practice.
The Lawnmowers Independent Theatre Company meets the definition of a public benefit entity under FRS
102. The financial statements are prepared under the historical cost convention or transaction value unless
othemse stated in the relevant accounting policy note{s). The financial statements are prepared in SteTling
which is the functional currency of the charity and rounded lo the nearest £.
The significant accounting policies applied in the preparation of these financial statements are sel out below.
These policies have been consistently applied to all years presented unless otherwise stated.
1.2 Going concern
The financiai statements are prepared on a going concern basis. The Trustees have revlewed the annual
budgets and considered relevant infonnation in response to the external environment. Actual results are
monitored against budget. Based on these assessments, given the measures that could be undertaken to
mitigate any adverse conditions. and the current resources available. the Trustees have concluded that they
can continue to adopt the going concem basis in preparing the annual report and accounts.
1.3 Funds
Unrestrictedfunds are available for use at the discretion of the Trustees in furtherance of the general objectives
of the charitable company and which have not been designated for other purposes.
Designated funds comprise unrestrlcted funds that have been set aside by Ihe Trustees for particular purposes.
The aim and use of each designated fund is set out in the notes to the financial slatemenls.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors
which have been raised by the company for particular purposes. The cost of raising and administering such
funds are charged against the specific fund. The aim and use of each restricted fund Is set out in the notes to
the financial siatement5.
11

The Lawnmowers IndependentTheatre Company
{a company Ilmlted by guarantee)
Notes to the Financial Statements (Contsnued)
For the year ended 31 March 2024
1.4 Incoming resources
All incoming resources are included in Ihe Statement of Financial Actwities (SOFA) when the charity has
entitlement to the funds, any perfornance conditions have been met, the amount can be measured reliably
and it is probable that the income will be received.
Income from charitable activities includes income received under contract orwherè entitlement to grantfunding
is subject to specific perfomance conditions and is recognised as eamed. Grant income included in thi5
category provides funding to support performance activities and is recognised where there is enlillement,
certainty of receipt and the amount can be measured with reasonable certainty. Income received to deliver
services over a specific pertod covering more than one financial year is accounted for over the specific period.,
related expenditure is accounted when incurred.
Investment income ￿lateS to interest earned through holding assets on deposit.
In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to
the trustees, report for more information about their contribution.
1.5 Expenditure and Irrecoverable VAT
All expenditure is a￿OUnted for on an accruals basis and has been classtfied under headings that aggregate
all costs ￿lated to the category. Expenditure is recogni5ed where there is a legal or constructive obligation to
make payments to third parties, it is probable that the settlernent wll be required and the amount of the
obligation can be measured reliably.
Irrecoverable VAT is charged as an expense against the cost for which the expenditure arose.
1.6 Support cost allocatton
Support costs are those Ihat assist the work of the charity bul do not directly represent charitable activities and
include office costs, govemance costs and administrative payroll costs. They are incurred directly in support
of expenditure on the objects of the charity.
12

The Lawnmowers Independent Theatre Company
(a Company limitad by guarantee)
Notes to the Financial Statements (Contlnued)
Forthe year ended 31 March 2024
1.7 Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and
accurnulated impaiment losses. Cost includes costs directly attributable to making the asset capable of
operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated
residual value, of each asset on a systematic basis over its expected useful lile as follows..
Office Equipment
Computer Equipment
10% reducing balance
20% straight line
All assets costing more than £1,000 are capitalised, unless paid direcuy by a grant where capitalisation is not
approved.
1.8 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.
1.9 Cash at bank and in hand
Cash at bank and cash in hand includes cash and short temi highly liquid investments with a short maturity of
three months or less from the date of a￿ulSItion or opening of the deposit or similar account.
1.10 Creditors and provisions
Creditors and provisions are recognlsed where the charity has a present obligation resulting from a past event
that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can
be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement after
allowing for any trade discounts due.
1.11 Financial instNments
The charity only has financial assets and finanaal Ilabilities of a kind that qualify as basic financial inslrumenls.
Basic financial instruments are initially recognlsed at transaction value and subsequently measured at their
settlement value with the exception of bank loans which are subsequently measured at amorti5ed cost using
the effective interest method.
1.12 Pensions
The charitable company contributes to a defined contribution pension scheme for the benefit of its employees.
The assets of the scheme are held separately from those of the charitable company. The annual contributions
payable are charged to the Statement of Finanaal Activities.
1.13 Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered
to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore It meets the definition
of a Gharitable company for UK corporation tax purposes.
13

The Labvnrnowers IndependentTheatre Company
{a company limited by guarantee)
Notss to the Financlal Statements (Contlnued)
For the year ended 31 March 2024
Legal ststus
The Lawnmowers Independent Theatre Company is a company limited by guarantee, registered in England
and Wales. (No 039955211 and not having a share capitsl. In the event of the company being wound up, the
liability in respect of the guarantee is limited to £1 per member of the charity.
Comparative statsment of financial activities
Unrestrictsd Restricted
Funds
Funds
Total
2023
Total
2022
Notes
Incomefrom:
Donations and grants
Charitable activities
Investment income
19,346
105,343
158
120,431 139,777 230,728
105,343
99,170
158
Total income
124,847
120,431 245,278 329,898
Expenditure on:
Raising Funds
Charitable activities
14,319
106,469
14,319
9,714
150.981 257,450 331,791
Total expenditure
120,788
150,981 271,769 341,505
Net Incomel{expendltyre)
4,059
{ 30.550) { 26,491) (11,6071
Transfers
17
Net movements in funds
4,059
(30,5501 { 26,491) (11,607)
Reconclllatlon of funds
Total funds brought forward
261,312
68,555 329,867 341,474
Total funds carried forward
265,371
38.005 303,376 329,867
14

The Lawnmowers Independent Theatre Company
(a company limited by guarantee)
Notes to the Financial Statements {Continue4
Forthe
ear ended 31 March 2024
Donatlons
2024
2023
Grants
Donations
Donated services and facilities
127,120
11,156
11,250
127,413
1,114
11,250
149.526
139.777
Grants received. included in the above, are as follows=
Arts Councll England NPO Funding
The Big Lottery Fund, Reaching Communities
Garfield Weston
Sir James Knott Foundation
Bally Thomas
Other
62,120
40.000
10,000
5.000
10,000
62,120
57,500
7.793
127,413
127,120
Income from charitable activities
2024
2023
Provision of services
162,472
105,343
162,472
105,343
Investment income
2024
2023
Interest reeelvable
1.682
15e
15

The Lawnmowers Independent Theatre Company
(a company Ilmited by guarantee)
Notes to the Financial Statemonts (Continued)
For the
ear ended 31 March 2024
Analysis of expendlture
2024
2023
Expendilure on raising voluntary income
22.914
14,319
22,914
14.319
Analysis of expenditure charitable activities
Activities
undertaken
direcdy
Support
costs
2024
2023
Provision of Services
236,808
20,580
257,388 257,450
236,808
20.580
257,388 257,450
Support & Governance costs
2024
2023
Trustees, board expenses etc
Insurdn¢e
Telephone
Accountancy, legal and professional fees
Depreciation
895
6,087
7,921
5,592
85
818
5.064
6,328
5,084
210
20.580
17,504
10. Net in¢omel{expenditure} forthe year
This is stated after charging..
2024
2023
Depreciation
Independent examiners fee
Rentals under operating leases
85
3.600
11,250
210
3,600
11,250
16

The Lawnmowers Independent Theatre Company
(a company limited by guarantee)
Notes to the Financial Statements fcontinuedj
For the yearended 31 March 2024
12. Analysis of stsff costs, trustee remuneration and expenses, and the cost of key management
personnel
Staff costs were as follows:
2024
2023
Wages and salaries
Social security costs
Other pension costs
112,932
9,084
5,456
131,229
10.768
6,311
127,472
148,308
The average monthly number of employees during the year was as follows:
2024
Number
2023
Number
Management, admlnistration & fvndraising
Charflable activities
During the year no (2023 - none) employees received total employee benefits (exGluding employer pension
costs) of more than £60.000.
The charity trustees were not paid or received any other benefits from employment in the year {2023 - £nill.
No trustees were reimbursed expenses during the year12023 - £nil). No charity trustee received payment for
professional or other services supplied to the charity (2023- £nil).
The totsl ￿MUneration of key rnanagement included in wages including grcss salaries. employers national
insurance and other beneffts was £53,153 (2023- £65,054)
17

The Lawnrnowers IndependentTheatre Company
(a company limited by guarantee)
Notes to the Financial Statements (Continued)
Forthe year ended 31 March 2024
13. Tangible Fixed assets
Improvements
Fixtures,
in
fittings &
property equipment
Computer
equipment
Total
Cost
At 1 April 2023
103,506
7,001
24,239
134,746
At 31 March 2024
103,506
7,001
24,239
134,746
Depreciation
At 1 April 2023
Charge for the year
103.506
7,001
23,816
85
134,323
85
At 31 March 2024
103,506
7,Q01
23,901
134,408
Net book valuè
At 31 March 2024
338
338
At 31 March 2023
423
423
1& Debtor5
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
7,600
1,870
3,274
6,845
31,290
8,878
12,744
47.013
15. Creditors: Amounts falling due withln one year
2024
2023
Trade creditors
Accruals
Other creditors
2,962
28,15Q
1.074
17,122
814
17,972
32,186
18

The Lawnmowers IndependentTheatre Company
(a company limited by 9uarant&e)
Notss to the Financial Statements {ContsnuedJ
For the year ended 31 March 2024
16. Pension costs
The charitable company operates a defined Gonlribution pension scheme, during the period ¢onlrtbutions
of £5.456 (2023- £6,311) were paid into the scheme. At the year end, £nil was payable to the pension
provider.
17. Fund reconclllation
earended
arch 2024
At 1 April
2023
At31 March
2024
Income Expenditure Transfers
Unrestricted funds
265,371
186,559
{ 156,984)
294,946
Totsl unrestricted funds
265,371
186,559
{ 156,984)
294,946
Restricted funds
Restricted capital fund
Big Lottery Reaching Communities
Arts Council.. NPO
Arts Council: Catalyst
LCEP
Arts Council- Film
It's a Dead Good ￿fe
Sir James Knott Trust
Garfield Weston
Bally Thomas
423
{85}
(40,000)
162,120)
338
40,000
62,120
33,444
500
1,113
2,525
33,444
500
{1.113)
2,525
5,000
5,000
10,000
10.000
(10.000)
{ 10,000)
38,005
127.120
(123.318)
41,807
Total
303,376
313,679
(280.302)
336,753
19

The Lawnmowers IndependgntTheatre Company
(a company limited by guarantee)
Notes to the Financial Statements (Continued)
Forthe yearended 31 March 2024
17. Fund reconciliation (Contlnued)
Yearend
31 March 2023
At 1 April
2022
At 31 March
2023
Income Expenditure Transfers
Unrestricted funds
166,326
124,847
(120,788)
94,986
265,371
Designated fvnds
Personalisation agenda
94.986
194,986)
Total unrestricted funds
261.312
124,847
1120.7881
265.371
Restricted funds
Restricted capital fund
Big Lottery Reaching Communits'es
Arts Council: Catalyst
Erasmus
LCEP
Arts Council.. Film
It's a Dead Good Lrfe
UNN Film
Digital Transfomialion Fund
DC Specific IB
633
(2101
(57,5001
188,6201
(12,182)
423
57.500
62,120
39.944
12.182
500
302
2.525
1,800
8,356
2,313
33,444
500
1.113
2,525
811
(1,800)
(8,356 }
(2.313)
68,555
120,431
(150,981 }
38,005
Totsl
329,867
245,278
(271,769)
303,376
20

The Lawnmowers Independent Theat￿ Company
{a company limitèd by guarantee)
Notes to the Flnancial Statements (Continued)
For the year ended 31 March 2024
LCEP
Funding was received help with project management costs.
It's a dead good lrfe
A film highlighting the issue of growing old with a leaming disability.
UNN Film
Scoping a research project into living with a leamlng disability.
Digital Transfomiation Fund
Improvements to IT infrastructure.
Art5 Council England.. NPO
Funding towards the organisation arts programme and development.
Arts Council England.. Film
A Project Grant towards the filming of Retake, Remake and part of the organi5ation Covid Recovery Response.
DC Specific IB
A personal budget administered through the organisation of a member.
18. Related party transactions
There have been no related party transactlons in the year
22

The Lawnmowers IndependentTheatre Company
(a company limited by guarantee)
Notes to the Financial Statements {Continu¢dJ
Forthe
ear ended 31 March 2024
19. Fund reconciliation (contlnuedj
Restricted funds
CSDI
Funds were received to explore procurement in the voluntary sector.
Restricted capital fvnd
Have been received towards the property improvements and computer equipment, where they are being
amortised over their expected useful life.
The Big Lottery Reaching Communities
Funding exdusively towards the Revolution Programme. This has included an early payment of 20121 grant which
has been designated in 19120 accounts.
Arts Council England.. Catalyst
A consortium grant. Lawnmowers will develop digital profile and explore and create a digital fundraising
mechanism and an audience development website.
Erasmus
A significant grant award from Erasmus was to help us develop a European youth community. Together we will
write. dired and host 2 large-scale theatrical dance perfomiances (March 2019 - France, June 2020 - Poland)
and put together a documentary with the help of Pdish stakeholders. Students will attend a great variety of live
perfomiances, festivals and events in their home towns and abroad and learn how to review them, acquiring
critical skills and greater arbstic knowledge. Working with partners we wll offer students an unprecedented insight
into the diversity of Europe and a unique opportunity to travel, meet teenagers frorn other countries and for their
counterparts to improve Iheir English language skills.
21