##
##
||||||Page|
|---|---|---|---|---|---|
|Reference and administrative|||details ofthe Charity,|its Trustees and advisers||
|Trustees'
report|||||2-9|
|Independent|auditors'|report|on the financial statements||10-14|
|Consolidated|statement|offinancial activities|||15|
|Consolidated|balance sheet||||16|
|Charity balance sheet|||||17|
|Consolidated|statement|ofcash flows|||18|
|Notes to the|financial statements||||19-40|
##
##
|Trustees|||P Yarwood
(resigned|P Yarwood
(resigned||20 May 2021)|20 May 2021)|
|---|---|---|---|---|---|---|---|
||||P LWhitehurst|||||
||||A J Preedy (resigned|||19August 2021)||
||||T R Clarke|||||
||||A Lawson|||||
||||D LStevens|||||
||||SC H Poole|||||
||||LS R Davies|||||
||||A Senior (appointed||20 May 2021)|||
||||N E Farrer (appointed|||20 May 2021)||
||||SJ Hunt (appointed||20 May 2021)|||
||||S L H Newton|(appointed
20 May 2021)||||
||||L Chirwa (appointed||20 May 2021)|||
|Company|registered|||||||
|number|||03927101|||||
|Charity registered||||||||
|number|||1086789|||||
|Registered||office|Brewery Arts|||||
||||122A Highgate|||||
||||Kendal|||||
||||Cumbria|||||
||||LA9 4HE|||||
|Company|secretary||H Askew|||||
|Chief executive officer|||M Randall|||||
|Independent||auditors|Armstrong
Watson Audit Limited|||||
||||Chartered
Accountants|||8 Statutory|Auditors|
||||Fairview House|||||
||||Victoria Place|||||
||||Carlisle|||||
||||Cumbria|||||
||||CA1 1HP|||||
|Bankers|||Yorkshire
Bank|||||
||||7 Stricklandgate|||||
||||Kendal|||||
||||Cumbria|||||
||||LA9 4NB|||||
|Solicitors|||Milne Moser Solicitors|||||
||||Westmorland|House||||
||||The Square|||||
||||Milnthorpe|||||
||||Cumbria|||||
||||LA7 7QJ|||||
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|||||||||As restated|
|---|---|---|---|---|---|---|---|---|
|||||Endowment|Restricted|Unrestricted|Total|Total|
|||||funds|funds|funds|funds|funds|
|||||2022|2022|2022|2022|2021|
||||Note||f||||
|Income and|||||||||
|endowments||from:|||||||
|Donations
and||legacies|3|471|413,251|455,021|868,743|1,203,439|
|Charitable
activities|||4|||481,134|481,134|126,357|
|Other trading|activities||5|||398,578|398,578|61,406|
|Investments|||6|||5,492|5,492|9,569|
|Other income||||||70,713|70,713|447,599|
|Total income||and|||||||
|endowments||||471|413,251|1,410,938|1,824,660|1,848,370|
|Expenditure|on:||||||||
|Raising funds||||||488,318|488,318|362,087|
|Charitable
activities|||||533,337|905,323|1,438,660|1,157,277|
|Total expenditure|||||533,337|1,393,641|1,926,978|1,519,364|
|Net|||||||||
|income/(expenditure)|||||||||
|before net gains on|||||||||
|investments||||471|(120,086)|17,297|(102,318)|329,006|
|Net gains on|||||||||
|investments||||30,041|||30,041|67,353|
|Net|||||||||
|income/(expenditure)||||30,512|(120,086)|17,297|(72,277)|396,3M|
|Transfers
between|||||||||
|funds|||21||(1,045,059)|1,045,059|||
|Net movement||in|||||||
|funds||||30,512|(1,165,145)|1,062,356|(72,277)|396,3M|
|Reconciliation||of|||||||
|funds:|||||||||
|Total funds brought|||||||||
|forward||||363,243|1,970,712|474,864|2,808,819|2,412,460|
|Net movement||in funds||30,512|(1,165,145)|1,062,356|(72,277)|396,3M|
|Total funds carried|||||||||
|forward||||393,755|805,567|1,537,220|2,736,542|2,808,819|
##
##
|||||||As restated|
|---|---|---|---|---|---|---|
|||||2022||2021|
|||Note|||||
|Fixed assets|||||||
|Tangible assets||14||2,703,757||2,776,493|
|Investments||15||||360,661|
|||||2,703,757||3,137,154|
|Current assets|||||||
|Stocks||16|15,463||5,839||
|Debtors||17|81,062||90,088||
|Cash at bank and|in hand||382,074||43,209||
||||478,599||139,136||
|Creditors: amounts|falling due within one||||||
|year||18|(373,581)||(361,915)||
|Net current assets ILiabilities||||105,018||(222,779)|
|Total assets less|current liabilities|||2,808,775||2,914,375|
|Creditors: amounts|falling due after more||||||
|than one year||19||(72,233)||(105,556)|
|Total net assets||||2,736,542||2,808,819|
|Charity funds|||||||
|Endowment
funds||21||393,755||363,243|
|Restricted funds||21||805,567||1,970,712|
|Unrestricted
funds||21||1,537,220||474,864|
|Total funds||||2,736,542||2,808,819|
##
##
|||CHARITY BALANCE SHEET|CHARITY BALANCE SHEET||||
|---|---|---|---|---|---|---|
|||AS AT 31|MARCH 2022||||
|||||||As restated|
|||||2022||2021|
|||Note|||||
|Fixed assets|||||||
|Tangible assets||14||2,694,779||2,753,942|
|Investments||15||49,900||410,561|
|||||2,744,679||3,164,503|
|Current assets|||||||
|Debtors||17|82,836||73,555||
|Cash at bank and|in hand||369,436||26,888||
||||452,272||100,443||
|Creditors: amounts|falling due within one||||||
|year||18|(339,658)||(321,136)||
|Net current assets ILiabilities||||112,614||(220,693)|
|Total assets less|current liabilities|||2,857,293||2,943,810|
|Creditors: amounts|falling due after more||||||
|than one year||19||(72,233)||(105,556)|
|Total net assets||||2,785,060||2,838,254|
|Charity funds|||||||
|Endowment
funds||21||393,756||363,243|
|Restricted funds||21||805,569||1,970,712|
|Unrestricted
funds||21||1,585,735||504,299|
|Total funds||||2,785,060||2,838,254|
##
##
##
|FOR|TH|E YEAR EN|DED 31 MARCH 202|2||
|---|---|---|---|---|---|
|||||2022|2021|
|||||f.||
|Cash flows from operating
activities||||||
|Net cash used
in operating
activities||||196,707|237,320|
|Cash flows from investing
activities||||||
|Dividends,
interests
and rents from investments||||5,492|9,570|
|Purchase oftangible
fixed assets||||(190,673)|(563,671)|
|Proceeds from sale of investments||||360,661||
|Net cash provided
by/(used
in) investing||activities||175,480|(554,101)|
|Cash flows from financing
activities||||||
|Cash inflows from new borrowing|||||150,000|
|Repayments
of borrowing||||(33,322)|(11,111)|
|Net cash (used in)/provided
by financing||activities||(33,322)|138,889|
|Change
in cash and cash equivalents|in|the year||338,865|(177,892)|
|Cash and cash equivalents
at the beginning||ofthe year||43,209|221,101|
|Cash and cash equivalents
at the end of||the year||382,074|43,209|
|The notes on pages 19to 40 form part ofthese financial|||statements|||
##
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||||||Total|
|---|---|---|---|---|---|
||Endowment|Restricted|Unrestricted|Total|funds|
||funds|funds|funds|funds|2021as|
||2022|2022|2022|2022|restated|
||f.|f.|f.|f.||
|Grants||||||
|Arts Council - NPO|||327,776|327,776|327,776|
|Arts Council - Cultural||||||
|Recovery||236,630||236,630|203,315|
|Arts Council - ODF||82,121||82,121|330,521|
|Arts Council - Catalyst|||||1,888|
|South Lakeland
District Council||65,500||65,500|65,500|
|Covid support|||6,000|6,000|39,250|
|Brewery Arts Centre||||||
|Endowment
Trust|||66,000|66,000|67,200|
|Cumbria
County Council|||10,000|10,000|10,000|
|CCC - ODF|||||99,991|
|Kendal Town Council|||10,000|10,000|10,000|
|Film Hub North||29,000||29,000|20,000|
|Other Grants||||||
|SLDC Restart grant|||18,000|18,000||
|Other grant income|||||400|
|Subtotal detailed disclosure||413,251|437,776|851,027|1,175,841|
|Donations|471||17,245|17,716|27,598|
|Subtotal|471||17,245|17,716|27,598|
||471|413,251|455,021|868,743|1,203,439|
|Total 2021as restated|570|651,227|551,642|1,203,439||
##
##
||||||Total|
|---|---|---|---|---|---|
||||Unrestricted|Total|funds|
||||funds|funds|2021as|
||||2022|2022|restated|
||||f.|f.||
|Cinema|||204,869|204,869|24,610|
|Stage on||screen|4,207|4,207|60|
|Adult Education|||8,238|8,238|3,038|
|Youth Education|||2,000|2,000|12,073|
|Theatre,||Dance 8 Literature|73,334|73,334|66,837|
|Music|||65,924|65,924|11,7'/3|
|Comedy|||32,813|32,813|8,026|
|Funded|Projects||59,406|59,406||
|Other income|||30,343|30,343||
||||481,134|481,134|126,357|
##
||Unrestricted|Total|Total|
|---|---|---|---|
||funds|funds|funds|
||2022|2022|2021|
|Bar 8 catering|374,497|374,497|57,469|
|Car park income|23,353|23,353||
|Other income|728|728|3,937|
||398,578|398,578|61,406|
##
||||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|
||||||funds|funds|funds|
||||||2022|2022|2021|
||||||F|||
|Income|from|local|listed|investments|5,492|5,492|9,569|
##
##
|Unrestricted|Total|Total|
|---|---|---|
|funds|funds|funds|
|2022|2022|2021|
|70,713|70,713|447,599|
##
##
|||Unrestricted|Total|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||2022|2022|2021|
|Wages and salaries||32,845|32,845|31,196|
|National|Insurance|3,203|3,203||
|Pensions||1,321|1 321||
|Direct costs||221|221||
|Support|costs|3,954|3,954|10,969|
|||41,544|41,544|42,165|
|Other trading|expenses||||
|---|---|---|---|---|
|||Unrestricted|Total|Total|
|||funds|funds|funds|
|||2022|2022|2021|
|||F|||
|Cost ofsales||138,055|138,055|33,000|
|Administration|expenses|45,406|45,406|26,241|
|Administration|staff costs|251,366|251,366|260,681|
|Car park costs||2,024|2,024||
|Administration|depreciation|9,923|9,923||
|||446,774|446,774|319,922|
##
##
||||Restricted|Unrestricted||As restated|
|---|---|---|---|---|---|---|
||||funds|funds|Total|Total|
||||2022|2022|2022|2021|
||||F|F|||
|Cinema|||29,000|251,413|280,413|136,440|
|Stage on|screen|||34,929|34,929|13,8/5|
|Live events|||42,633|267,064|309,697|108,979|
|Creative|learning||16,375|81,599|97,974|41,532|
|Education||&Outreach|25,425|140,283|165,708||
|Support costs|||419,904|130,035|549,939||
|Education||&Outreach||||90,718|
|Support costs||||||765,793|
||||533,337|905,323|1,438,660|1,157,277|
|Total 2021||as restated|598,011|559,266|1,157,277||
##
||||Activities|||As restated|
|---|---|---|---|---|---|---|
||||undertaken|Support|Total|Total|
||||directly|costs|funds|funds|
||||2022|2022|2022|2021|
|Cinema|||145,082|135,331|280,413|136,440|
|Stage on|screen||2,241|32,688|34,929|13,815|
|Live events|||99,773|209,923|309,696|108,979|
|Creative|learning||34,885|63,089|97,974|41,532|
|Education||&outreach|38,039|127,669|165,708|90,718|
|Support costs||||549,940|549,940|765,793|
||||320,020|1,118,640|1,438,660|1,157,277|
|Total 2021||as restated|153,918|1,003,359|1,157,277||
##
##
##
|||||Group|Group|Charity|Charity|
|---|---|---|---|---|---|---|---|
|||||2022|2021|2022|2021|
|Wages and|salaries|||750,234|922,3'/7|516,642|678,534|
|Social security costs||||50,284|51,762|36,902|39,074|
|Contribution|to defined|contribution|pension|||||
|schemes||||34,248|22,317|29,856|18,107|
|||||834,766|996,396|583,400|735,715|
|||Group|Group|Charity|Charity|
|---|---|---|---|---|---|
|||2022|2021|2022|2021|
|||No.|No.|No.|No.|
|Administration|and management|10|11|10||
|Bar and catering||21|22|||
|Support||13|/8|13|/8|
|Activity||9|18|9|18|
|||53|69|32|47|
##
##
##
##
||Freehold|Plant and|Fixtures and|Computer||
|---|---|---|---|---|---|
||property|machinery|fittings|equipment|Total|
||E|E|E|E|f.|
|Cost or valuation||||||
|At 1 April 2021|4,380,369|148,197|930,710|265,140|5,724,416|
|Additions|||179,735|10,938|190,673|
|Disposals||(130,082)|(177,666)|(17,554)|(325,302)|
|At 31 March 2022|4,380,369|18,115|932,779|258,524|5,589,787|
|Depreciation||||||
|At 1 April 2021|2,426,086|125,646|361,126|35,066|2,947,924|
|Charge for the year|83,025|9,923|92,286|63,762|248,996|
|On disposals||(126,432)|(166,904)|(17,554)|(310,890)|
|At 31 March 2022|2,509,111|9,137|286,508|81,274|2,886,030|
|Net book value||||||
|At 31 March 2022|1,871,258|8,978|646,271|177,250|2,703,757|
|At 31March 2021|1,954,283|22,551|569,585|230,074|2,776,493|
##
##
##
##
||Freehold|Fixtures and|Computer||
|---|---|---|---|---|
||property|fittings|equipment|Total|
||E|f.|E|F|
|Cost or valuation|||||
|At 1 April 2021|4,380,369|930,710|265,140|5,576,219|
|Additions||179,735|10,938|190,673|
|Disposals||(177,666)|(17,554)|(195,220)|
|At 31 March 2022|4,380,369|932,779|258,524|5,571,672|
|Depreciation|||||
|At 1 April 2021|2,426,086|361,126|35,066|2,822,278|
|Charge for the year|83,025|92,286|63,762|239,073|
|On disposals||(166,904)|(17,554)|(184,458)|
|At 31 March 2022|2,509,111|286,508|81,274|2,876,893|
|Net book value|||||
|At 31 March 2022|1,871,258|646,271|177,250|2,694,779|
|At 31March 2021|1,954,283|569,585|230,074|2,753,942|
##
||Investments|
|---|---|
||in|
||subsidiary|
||companies|
|Charity||
|Cost or valuation||
|At 1 April 2021|49,900|
|At 31 March 2022|49,900|
|Net book value||
|At 31 March 2022|49,900|
|At 31March 2021|49,900|
|Principal subsidiaries||
|The following|wa|s a subsid|iary
undertaking
o|iary
undertaking
o|fthe Charity:|fthe Charity:||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Name|||Company||Registered||office|or principal||Principal|activity|
||||number||place ofbusiness|||||||
|Kendal Catering||Company|01064847||Brewery|Arts, 122a Highgate,||||Catering||
|Limited|||||Kendal,|Cumbria,||England,|LA9|||
||||||4HE|||||||
|Class of|Holding||Included|in||||||||
|shares|||consolidation|||||||||
|Ordinary||100%|Yes|||||||||
|The financial|results ofthe||subsidiary|for the|year were:|||||||
|Name|||||Income|Expenditure|||Profit/(Loss)||Net assets|
||||||F||||/ Surplus/|||
||||||||||(Deficit) for|||
||||||||||the|year||
|||||||||||E||
|Kendal Catering||Company|Limited||427,690||(446,775)||(19,085)||1,480|
##
##
|||||||Group|Group|
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
|Finished|goods|and|goods|for|resale|15,463|5,839|
|||Group|Group|Charity|Charity|
|---|---|---|---|---|---|
|||2022|2021|2022|2021|
|Due within one year||||||
|Trade debtors||5,590|8,558|5,229|8,558|
|Amounts
owed by group undertakings||||3,006||
|Prepayments|and accrued income|75,472|81,530|74,601|64,997|
|||81,062|90,088|82,836|73,555|
##
|||Group|Group|Charity|Charity|
|---|---|---|---|---|---|
|||2022|2021|2022|2021|
|Bank loans||33323|33,333|33323|33,333|
|Trade creditors||61,217|103,734|48,513|103,465|
|Amounts
owed to group undertakings|||||7|
|Other taxation and social security||71,898|36,304|60,399|15,798|
|Other creditors||53,165|39,098|52,676|19,087|
|Accruals and deferred|income|153,978|149,446|144,747|149,446|
|||373,581|361,915|339,658|321,136|
##
|||Group|Group|Charity|Charity|
|---|---|---|---|---|---|
|||2022|2021|2022|2021|
|Bank|loans|72,233|105,556|72,233|105,556|
##
##
##
||||||||Balance at|
|---|---|---|---|---|---|---|---|
|||Balance at 1|||Transfers|Gains/|31 March|
|||April 2021|Income|Expenditure|in/out|(Losses)|2022|
|||f.|f.|f.|f.|f.|f.|
|Unrestricted||||||||
|funds||||||||
|Designated||||||||
|funds||||||||
|Buildings|fund|772,120||(19,890)|981,531||1,733,761|
|General|funds|||||||
|General|Funds-|||||||
|all funds||(267,821)|941,647|(885,375)|63,528||(148,021)|
|Job retention||||||||
|scheme|||70,713|(70,713)||||
|Trading||(29,435)|398,578|(417,663)|||(48,520)|
|||(297,256)|1,410,938|(1,373,751)|63,528||(196,541)|
|Total||||||||
|Unrestricted||||||||
|funds||474,864|1,410,938|(1,393,641)|1,045,059||1,537,220|
|Endowment||||||||
|funds||||||||
|BISFPermanent||238,318|471||14,965||253,754|
|BISF||||||||
|Expendable||124,925|||(14,965)|30,041|140,001|
|||363,243|471|||30,041|393,755|
##
##
##
|Stateme|n|t offun|ds - prior year||||||
|---|---|---|---|---|---|---|---|---|
|||||||||Balance at|
||||Balance at|As restated|As restated|Transfers|Gainsl|31March|
||||1April 2020|Income|Expenditure|inlout|(Losses)|2021|
|Unrestricted|||||||||
|funds|||||||||
|Designated|||||||||
|funds|||||||||
|Buildings||fund|792,009||(19,890)|||772,119|
|General||funds|||||||
|General||Funds-|||||||
|all funds|||(298,955)|929,710|(901,461)|2,070|816|(267,820)|
|Non charitable|||||||||
|trading|funds||(5,751)|296,238|(319,922)|||(29,435)|
||||(304,706)|1,225,948|(1,221,383)|2,070|816|(297,255)|
|Total|||||||||
|Unrestricted|||||||||
|funds|||487,303|1,225,948|(1,241,273)|2,070|816|474,864|
|||||||||Balance at|
||||Balance at|As restated|As restated|Transfers|Gainsl|31March|
||||1 April 2020|Income|Expenditure|inlout|(Losses)|2021|
|Endowment|||||||||
|funds|||||||||
|BISFPermanent|||237,749|569||||238,318|
|BISF|||||||||
|Expendable|||58,388||||66,537|124,925|
||||296,137|569|||66,537|363,243|
##
||||||||Balance at|
|---|---|---|---|---|---|---|---|
|||Balance at|As restated|As restated|Transfers|Gainsi|31March|
|||1April 2020|Income|Expenditure|inlout|(Losses)|2021|
|Restricted||||||||
|funds||||||||
|National|Lottery|1,107,801||(63,136)|||1,044,665|
|Centre||||||||
|Development||254,717||(20,992)|(2,070)||231,655|
|Our Digital||||||||
|Future||266,502|442,512|(38,306)|||670,708|
|Cultural||||||||
|Recovery|||208,315|(184,631)|||23,684|
|Dream Scheme||||||||
|Funding|||400|(400)||||
|Job Retention||||||||
|Scheme|||266,863|(266,863)||||
|||1,629,020|918,090|(574,328)|(2,070)||1,970,712|
|Total of|funds|2,412,460|2,144,607|(1,815,601)||67,353|2,808,819|
##
|Summary
offun|ds - current yea|r|||||
|---|---|---|---|---|---|---|
|||||||Balance at|
||Balance at 1|||Transfers|Gains/|31 March|
||April 2021|Income|Expenditure|in/out|(Losses)|2022|
|Designated|||||||
|funds|772,120||(19,890)|981,531||1,733,761|
|General funds|(297,256)|1,410,938|(1,373,751)|63,528||(196,541)|
|Endowment|||||||
|funds|363,243|471|||30,041|393,755|
|Restricted funds|1,970,712|413,251|(533,337)|(1,045,059)||805,567|
||2,808,819|1,824,660|(1,926,978)||30,041|2,736,542|
##
##
##
##
|Summary
offund|s - prior year||||||
|---|---|---|---|---|---|---|
|||||||Balance at|
||Balance at|As restated|As restated|Transfers|Gainsi|31March|
||1April 2020|Income|Expenditure|inlout|(Losses)|2021|
|Designated|||||||
|funds|792,009||(19,890)|||772,119|
|General funds|(304,706)|1,225,948|(1,221,383)|2,070|8/6|(297,255)|
|Endowment|||||||
|funds|296,137|569|||66,537|363,243|
|Restricted funds|1,629,020|918,090|(574,328)|(2,070)||1,970,712|
||2,412,460|2,144,607|(1,815,601)||67,353|2,808,819|
##
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|Analysis|ofn|et assets between funds -|current year||||
|---|---|---|---|---|---|---|
||||Endowment|Restricted|Unrestricted|Total|
||||funds|funds|funds|funds|
||||2022|2022|2022|2022|
|Tangible|fixed|assets||755,044|1,948,713|2,703,757|
|Current|assets||393,753|50,523|34,323|478,599|
|Creditors|due|within one year|||(373,581)|(373,581)|
|Creditors|due|in more than one year|||(72,233)|(72,233)|
|Total|||393,753|805,567|1,537,222|2,736,542|
##
##
##
||||Endowment|Restricted|Vnrestricted|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
||||2021|2021|2021|2021|
|Tangible|fixed|assets||1,947,029|829,464|2,776,493|
|Fixed asset investments|||363,244||(2,583)|360,661|
|Current|assets|||23,684|115,452|139,136|
|Creditors|due|within one year|||(361,915)|(361,915)|
|Creditors|due|in more than one year|||(105,5M)|(105,5M)|
|Total|||363,244|1,970,713|474,862|2,808,819|
##
||||||||||||Group|Group|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||2022|2021|
||||||||||||f.||
||Net
income/expenditure||for|the|year|(as|per|Statement|of|Financial|||
||Activities)||||||||||(72,277)|396,359|
||Adjustments
for:||||||||||||
||Depreciation
charges||||||||||249,067|133,140|
||Dividends,
interests|and rents from|||investments||||||(5,492)|(9,M9)|
||Loss/(profit)
on the|sale offixed assets|||||||||14,342|(67,353)|
||Decrease/(increase)|in|stocks||||||||(9,624)|9,907|
||Increase
in debtors||||||||||(479)|(58,964)|
||Increase/(decrease)|in|creditors||||||||21,171|(209,326)|
||Net cash provided|by|operating||activities||||||196,708|194,194|
|25.|Analysis ofcash and||cash equivalents||||||||||
||||||||||||Group|Group|
||||||||||||2022|2021|
||Cash in hand||||||||||382,074|43,209|
||Total cash and cash equivalents||||||||||382,074|43,209|
##
##
|||||At 1 April||At 31 March|
|---|---|---|---|---|---|---|
|||||2021|Cash flows|2022|
|||||f.|||
|Cash|at bank and||in hand|43,209|338,865|382,074|
|Debt|due within|1|year|(33,333)|10|(33,323)|
|Debt|due after|1 year||(105,556)|33323|(72,233)|
|||||(95,680)|372,198|276,518|
##