##
##
|||||Page|
|---|---|---|---|---|
|Reference and administrative|||details ofthe Charity, its Triistsss slid advisers||
|Trustees'
report||||2- 10|
|Independent|auditors'|report|on the financial statements|11-14|
|Consolidated|statement|offinancial activities||15|
|Consolidated|balance sheet|||16-17|
|Charity balance sheet||||18-19|
|Consolidated|statement|ofcash flows||20|
|Notes to the|financial statements|||21-42|
##
|Trustees|||P LWhitehurst|P LWhitehurst|||||
|---|---|---|---|---|---|---|---|---|
||||T R Clarke||||||
||||A Lawson||||||
||||D L Stevens||||||
||||SC H Poole||||||
||||LSR Device||(resigned||15February|2023)|
||||A Senior||||||
||||N E Farrer||||||
||||SJ Hunt||||||
||||SL H Newton||||||
||||LChirwa||||||
|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|||&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||||||
||||Cumbda||||||
||||LA7 7QJ||||||
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|||FOR THE YEA|R ENDED 31|MARCH 2023|||
|---|---|---|---|---|---|---|
|||Endowment|Restricted|Unrestricted|Total|To/a/|
|||funds|funds|funds|funds|funds|
|||2023|2023|2023|2023|2022|
||Note|E|E|E|E||
|Income and|||||||
|endowments
from:|||||||
|Donations
and legacies||340|182,170|515,593|698,103|868,743|
|Charitable
activities||||721,086|721,086|481,134|
|Other trading
activities||||683,016|683,016|398,578|
|Investments||||3,304|3,304|5,492|
|Other income||||||TO,713|
|Total income and|||||||
|endowments||340|182,170|1,922,999|2,105,509|1,824,660|
|Expenditure
on:|||||||
|Raising funds and
other trading expenses|8,9|||656,662|656,662|488,3/e|
|Charitable
activities|10|1|240,408|1,551,579|1,791,988|1,438,650|
|Total expenditure||1|240,408|2,208,241|2,448,650|1,926,978|
|Net|||||||
|income/(expenditure)|||||||
|before net|||||||
|(losses)/gains
on
investments||339|(5&,238)|(285,242)|(343,141)|(102,318)|
|Net (losses)/gains
on
investments||(4,407)|||(4,407)|30,041|
|Net expenditure||(4,068)|(58,238)|(285,242)|(347,548)|(T2,277)|
|Transfers
between|||||||
|funds|21|(240,000)||240,000|||
|Net movement
in|||||||
|funds||(244,068)|(58,238)|(45,242)|(347,548)|(T2,277)|
|Reconciliation
of|||||||
|funds:|||||||
|Total funds brought
forward||393,755|805,567|1,537,220|2,736,542|2,eoe,e/9|
|Net movement
in funds||(244,06&)|(58,238)|(45,242)|(347,548)|(T2,277)|
|Total funds carried|||||||
|forward||149,687|747,329|1,491,978|2,388,994|2,T36,542|
|||CONSOLIDATED|BALANCE SHEET|||
|---|---|---|---|---|---|
|||AS AT 31|MARCH 2023|||
|||Note|2023f||2022f|
|Fixed assets||||||
|Tangible assets||15|2,465,179||2,703,757|
|Investments||16|249,687|||
||||2,714,866||2,703,757|
|Current assets||||||
|Stocks||17|17,156|15,463||
|Debtors||18|34,957|81,062||
|Cash at bank and|in hand||50,996|382,074||
||||103,109|478,599||
|Creditors: amounts|falling due within|one||||
|year||19|(390,092)|(373,581)||
|Net current assets ILiabilities|||(286,983)||I05,018|
|Total assets less|current liabilities||2,427,883||2,808,775|
|Creditors: amounts|falling due after|more||||
|than one year||20|(38,889)||(72,233)|
|Total net assets|||2,388,994||2,736,542|
|||AS AT 31 MARCH|2023||
|---|---|---|---|---|
|||Note|2023
8|2022f|
|Charity funds|||||
|Endowment|funds|21|149,687|393,755|
|Restricted funds||21|747,329|805,567|
|Unrestricted|funds|21|1,491,978|1,537,220|
|Total funds|||2,388,994|2,736,542|
|||THE KENDAL|THE KENDAL|BREWERY ARTS CENTRE TRUST LIMITED|BREWERY ARTS CENTRE TRUST LIMITED|BREWERY ARTS CENTRE TRUST LIMITED|||
|---|---|---|---|---|---|---|---|---|
||||(A|company|limited|by guarantee)|||
||||REGISTERED NUMBER: 03927101||||||
|||||CHARITY|BALANCE SHEET||||
|||||AS AT|31 MARCH 2023||||
|||||||2023||2022|
|||||Nate||6|||
|Fixed assets|||||||||
|Tangible assets||||15||2,457,972||2,694,779|
|Investments||||16||299,587||49,900|
|||||||2,757,559||2,744,679|
|Current assets|||||||||
|Debtors||||18||34,397|82,836||
|Cash at bank and m hand||||||770|369,436||
|||||||35,167|452,272||
|Creditors: amounts|falhng|due within|one||||||
|year||||19||(347,175)|(339,656)||
|Net current assets 1Liabilities||||||(312,008)||112,614|
|Total assets less current||liabilities||||2,445,551||2,857,293|
|Creditors: amounts|falling|due after|more||||||
|than one year||||20||(38,889)||(72,233)|
|Total net assets||||||2,406,662||2,785,060|
##
||||AS AT 31 MARCH|2023||
|---|---|---|---|---|---|
|||||2023|2022|
||||Note|6|8|
|Cha rity fun||de||||
|Endowment||funds||149,687|393,756|
|Restricted|funds|||747,330|805,569|
|Unrestricted||funds||1,509,645|1,585, 735|
|Total funds||||2,406,662|2,785,060|
##
##
||||FOR TH|E YEAR EN|DED 31 MARCH 202|3||
|---|---|---|---|---|---|---|---|
|||||||2023f|2022f|
|Cash tlows trom operating|||activities|||||
|Net cash|used
in operating|activities||||(15,141)|196,707|
|Cash flows from investing|||activities|||||
|Dividends,|interests
and rents from investments|||||3,304|5,492|
|Purchase|of tangible
fixed assets|||||(31,814)|(190,673)|
|Proceeds|from sale of investments||||||360,661|
|Purchase|of investments|||||(254,094)||
|Net cash|(used in)/provided||by investing|activities||(282,604)|175,480|
|Cash flows from financing|||activities|||||
|Repayments
of borrowing||||||(33,333)|(33,322)|
|Net cash|used in financing||activities|||(33,333)|(33,322)|
|Change
in cash and cash|||equivalents
in|the year||(331,078)|338,865|
|Cash and|cash equivalents||at the beginning|ofthe year||382,074|43,209|
|Cash and|cash equivalents||at the end of|the year||50,996|382,074|
|The notes|on pages 21 to 42 form part of these financial||||statements|||
##
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##
|||Endowment|Restricted|Unrestricted|Total|Total|
|---|---|---|---|---|---|---|
|||funds|funds|funds|funds|funds|
|||2023f|2023
f|2023
f|2023f|2022f|
|Grants|||||||
|Arts Council|- NPO|||327,776|327,776|327,776|
|Arts Council|—Cultural||||||
|Recovery|||35,670||35,670|235,530|
|Arts Council|- ODF||50,000||50,000|82,121|
|South Lakeland
District Council|||67,500||67,500|65,500|
|David support||||||5,000|
|Brewery Arts|Centre||||||
|Endowment|Trust|||124,073|124,073|66,000|
|Cumbria
County Council||||10,000|10,000|10,000|
|Kendal Town|Council|||10,000|10,000|10,000|
|Film Hub North|||29,000||29,000|29,000|
|SirJohn Fisher Foundation||||2,400|2,400||
|Kendal Town|Council (Dance||||||
|Platform)||||1,000|1,000||
|Cumbria
County Council|||||||
|(Engagement|Programme)|||5,085|5,085||
|Rayne Foundation|||||||
|(Engagement|Programme)|||12,244|12,244||
|Other Grant|Income|||550|550||
|SLDC Restart grant||||||18,000|
|Subtotal detailed disclosure|||182,170|493,128|675,298|851,027|
|Donations||340||22,465|22,805|17,716|
|Subtotal||340||22,465|22,805|17,716|
|||340|182,170|515,593|698,103|868,743|
|Tel aI 2022||471|413,251|455,021|868,743||
##
##
##
##
||Unrestricted|Total|Total|
|---|---|---|---|
||funds|funds|funds|
||2023
6|2023f|2022f|
|Cinema|251,610|251,610|204,869|
|Stage on Screen|28,383|28,383|4,20T|
|Adult Education|58,957|58,957|65,924|
|Youth Education|44,118|44,118|32,813|
|Theatre/Dance/Literature|34,300|34,300|8,238|
|Music|153,318|153,318|59,406|
|Comedy|38,957|38,957|30,343|
|Funded Projects|||2,000|
|Other Income|111,443|111,443|T3,334|
||721,086|721,086|481,134|
||||Unrestricted|Total|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2023f|2023f|2022|
||Bar 8, catering||648,475|648,475|374,497|
||Car park income||30,384|30,384|23,353|
||Other income||4,157|4,157|728|
||||683,016|683,016|398,578|
|6.|Investment|income||||
||||Unrestricted|Total|Total|
||||funds|funds|funds|
||||2023
6|2023
6|2022f|
||Income from|local listed investments|3,304|3,304|5,492|
##
##
##
##
||||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|
||||||funds|funds|funds|
||||||2023f|2023
6|2022
5|
||Coronavirus|Job Retention Scheme|||||70,713|
|8.|Expenditure||on raising funds|||||
||||||Unrestricted|Total|Total|
||||||funds|funds|funds|
||||||2023
6|2023
6|2022f|
||Expenditure||on raising voluntary|income||||
||Wages and salaries||||31,637|31,637|32,845|
||National
Insurance||||4,010|4,010|3,203|
||Pensions||||1,116|1,116|1,321|
||Direct costs||||910|910|221|
||Support costs||||4,051|4,051|3,954|
||||||41,724|41,724|41,544|
|9.|Other trading||expenses|||||
||||||Unrestricted|Total|Toiat|
||||||funds|funds|funds|
||||||2023f|2023|2022f|
||Cost ofsales||||245,856|245,856|138,055|
||Administration||expenses||56,960|56,960|45,405|
||Administration||staff costs||306,640|306,640|251,356|
||Depreciation||||2,283|2,283|9,923|
||Car park costs||||3,199|3,199|2,024|
||||||614,938|614,938|445,774|
##
##
##
##
||||Restricted|Unrestricted|||
|---|---|---|---|---|---|---|
||||funds|funds|Total|Tolal|
||||2023
6|2023
f|2023f|2022f|
|Cinema|||29,000|300,673|329,673|280,413|
|Stage on|screen|||69,686|69,686|34,929|
|Live events|||16,875|512,218|529,093|309,697|
|Creative|learning||16,875|155,647|1?2,522|97,974|
|Education|&Outreach||16,875|160,867|177,742|165,708|
|Supportcosts|||160,783|352,488|513,271|549,939|
||||240,408|1,551,579|1,791,987|1,438,660|
|?olsl 2022|||533,337|905,323|1,438,660||
|Analysis|ofexpenditure|by activities|||||
||||Activies||||
||||undertaken|Support|||
||||directly|costs|Total|Total|
||||2023|2023|2023|2022|
||||E|6|6||
|Cinema|||126,830|202,843|329,673|280,413|
|Stage on|screen||18,699|50,987|69,686|34,929|
|Live events|||234,430|294,663|529,093|309,596|
|Creative|learning||78,181|94,341|172,522|97,974|
|Education|&Outreach||27,157|150,585|177,742|165,708|
|Support costs||||513,271|513,271|549,940|
||||485,297|1,306,690|1,791,987|1,438,660|
|Total 2022|||320,020|1,118,640|1,438,660||
##
##
##
##
||||Grniip|Gmnp|Charity|Charily|
|---|---|---|---|---|---|---|
||||2023f|2022f|2023
E|2022f|
|Wages and|salaries||1,006,073|750,234|719,576|516,642|
|Social security costs|||67,714|50,284|52,658|36,902|
|Contribution|to defined contribution|pension|||||
|schemes|||24,297|34,248|19,010|29,856|
||||1,096,084|834,766|791,444|583,400|
|||Group|Group|Charity|Charily|
|---|---|---|---|---|---|
|||2023|2022|2023|2022|
|||No.|No.|No.|No|
|Administration|and management|11|10||10|
|Bar and catering||24|21|||
|SUpport||15|'l3|15|13|
|Activity||15|9|15||
|||65|53|41|32|
##
##
##
##
##
##
||Freehold|Plant and|Fixtures and|Computer||
|---|---|---|---|---|---|
||property
6|machinery
f.|fittings
f.|equipment
6|Totalf|
|Cost or valuation||||||
|At 1 April 2022|4,380,369|18,115|932,779|258,524|5,589,787|
|Additions||512|21,439|9,863|31,814|
|Disposals|(18,755)|(1,422)|(88,177)||(108,354)|
|At 31 March 2023|4,361,614|17,205|866,041|268,38?|5,513,247|
|Depreciation||||||
|At 1 April 2022|2,509,111|9,137|286,508|81,274|2,886,030|
|Charge for the year|87,607|1,825|92,399|66,820|248,651|
|On disposals|(3,944)|(964)|(81,705)||(86,613)|
|At 31 March 2023|2,592,774|9,998|297,202|148,094|3,048,068|
|Net book value||||||
|At 31 March 2023|1,768,840|7,207|568,839|120,293|2,465,179|
|At 31March 2022|1,871,255|8,975|545,271|177,250|2,703,757|
##
##
##
##
||Freehold|Fixtures and|Computer||
|---|---|---|---|---|
||property
f|fittings
E|equipmentf|Total
E|
|Cost or valuation|||||
|At 1 April 2022|4,380,369|932,779|258,524|5,571,6?2|
|Additions||21,439|9,863|31,302|
|Disposals|(18,755)|(88,177)||(106,932)|
|At 31 March 2023|4,361,614|866,041|268,387|5,496,042|
|Depreciation|||||
|At 1 April 2022|2,509,111|286,508|81,274|2,876,893|
|Charge for the year|87,607|92,399|66,820|246,826|
|On disposals|(3,944)|(81,705)||(85,649)|
|At 31 March 2023|2,592,774|297,202|148,094|3,038,070|
|Net book value|||||
|At 31 March 2023|1,768,840|568,839|120,293|2,457,972|
|At 31March 2022|1,871,258|546,271|177,250|2,694,779|
##
##
|||||Listed|
|---|---|---|---|---|
|||||investments|
|Group||||6|
|Cost or valuation|||||
|Additions||||254,094|
|Revaluations||||(4,407)|
|At 31 March 2023||||249,687|
|Net book value|||||
|At 31 March 2023||||249,687|
||Investments||||
||In||||
||subsidiary||Listed||
|Charity|companies|f|investments
6|Totalf|
|Cost or valuation|||||
|At 1 April 2022|49,900|||49,900|
|Additions|||254,094|254,094|
|Revaluations|||(4,407)|(4,407)|
|At 31 March 2023|49,900||249,687|299,587|
|Net book value|||||
|At 31 March 2023|49,900||249,687|299,587|
|At 31March 2022|49,900|||49,900|
##
|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||||
##
##
##
##
||Name||||Incomef|Expendituref|Expendituref|Profit/(Loss)
/ Surplus/|Profit/(Loss)
/ Surplus/|Net assetsf|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||(Deficit) for||
||||||||||the yearf||
||Kendal|Catering
Company||Limited|694,430||(663,578)||30,852|32,332|
|17.|Stocks||||||||||
||||||||||Group|Group|
||||||||||2023f|2022f|
||Finished|goods and goods||for resale|||||17,156|15,463|
|18.|Debtors||||||||||
||||||Group||Group||Charity|Charily|
|||||||2023f|2022f||2023f|2022f|
||Due within one year||||||||||
||Trade debtors||||6,982||5,590||6,730|5,229|
||Amounts|owed by group undertakings||||||||3,005|
||Prepayments||and accrued|income|27,975||75,472||27,667|74,601|
||||||34,957||81,062||34,397|82,836|
##
##
##
||||Group|Group|Charity|Charily|
|---|---|---|---|---|---|---|
||||2023f|2022f|2023f|2022|
|Bank overdrafts|||2,120||2,120||
|Bankloans|||33I333|33,323|33333|33,323|
|Trade creditors|||65,955|61,217|43,525|48,513|
|Amounts
owed|to group undertakings||||4,090||
|Other taxation|and social security||101,831|71,898|87,706|60,399|
|Other creditors|||40,753|53,165|40,152|52,676|
|Accruals and deferred||income|146,100|153,978|136,249|144,T47|
||||390,092|373,581|347,175|339,658|
##
##
##
|||||||||Balance at|
|---|---|---|---|---|---|---|---|---|
|||Balance at 1||||Transfers|Gains/|31 March|
|||April 2022
f|Income
E|Expenditure|8|in/outf|(Losses)
f|2023
5|
|Unrestricted|||||||||
|funds|||||||||
|Designated|||||||||
|funds|||||||||
|Buildings|fund|1,733,761||(102,416)||||1,631,345|
|General|funds||||||||
|General|Funds-||||||||
|all funds||(148,021)|1,239,983|(1,453,661)||240,000||(121,699)|
|Trading||(48,520)|683,016|(652,164)||||(17,668)|
|||(196,541)|1,922,999|(2,105,825)||240,000||(139,367)|
|Total|||||||||
|Unrestricted|||||||||
|funds||1,537,220|1,922,999|(2,208,241)||240,000||1,491,978|
|Endowment|||||||||
|funds|||||||||
|BISFPermanent||253,754|340|||(100,000)|(4,407)|149,687|
|BISF|||||||||
|Expendable||140,001||(1)||(140,000)|||
|||393,755|340|(1)||(240,000)|(4,407)|149,687|
##
##
##
|||||||||Balance at|
|---|---|---|---|---|---|---|---|---|
|||Balance at 1||||Transfers|Gains/|31 March|
|||April 2022
5|income
f|Expenditure|f|in/out
f|(Losses)
5|2023
f|
|Restricted|||||||||
|funds|||||||||
|Centre|||||||||
|Development||212,012||(31,690)||||180,322|
|Our Digital|||||||||
|Future||629,225|50,000|(112,218)||||567,007|
|Cultural|||||||||
|Recovery||(35,670)|35,670||||||
|Cultural|Cinema||||||||
|Programme|||29,000|(29,000)|||||
|Strategic|||||||||
|Cultural|||||||||
|Partnerships|||67,500|(67,500)|||||
|||805,567|182,170|(240,408)||||747,329|
|Total of|funds|2,736,542|2,105,509|(2,448,650)|||(4,407)|2,388,994|
##
##
##
##
|Stateme|nt offun|ds - prior year|||||||
|---|---|---|---|---|---|---|---|---|
|||||||||Balance al|
|||Balance al||||Transfers|Gainer|31March|
|||1 April 2021f|Income
f|Expenditure|f|inyoelf|(Losses)f|2022f|
|Unrestricted|||||||||
|funds|||||||||
|Designated|||||||||
|funds|||||||||
|Building|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)|
|Trading||(29,435)|398,578|(417,663)||||(48,520)|
|Job retention|||||||||
|scheme|||70,713|(70,713)|||||
|||(297,256)|1,410,938|(1,373,751)||63,528||(196,541)|
|Total|||||||||
|Unrestricted|||||||||
|funds||474,864|1,410,938|(1,393,64|1)|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|
|Restricted|||||||||
|funds|||||||||
|Centre|||||||||
|Development||231,655||(19,643)||||212,012|
|Our Digital|||||||||
|Future||670,707|82,121|(123,603)||||629,225|
|Cultural|||||||||
|Recovery||23,684|236,630|(232,456)||(63,528)||(35,670)|
|Cultural|Cinema||||||||
|Programme|||29,000|(29,000)|||||
|||||||||Page 38|
##
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##
|Summary|offunds|- current year||||||
|---|---|---|---|---|---|---|---|
||||||||Balance at|
||Balance at 1||||Transfers|Gains/|31 March|
|||April 2022
6|Income
f|Expenditure
f|in/out
F|(Losses)
f|2023
f|
|Designated||||||||
|funds||1,733,761||(102,416)|||1,631,345|
|General funds||(196,541)|1,922,999|(2,105,825)|240,000||(139,367)|
|Endowment||||||||
|funds||393,755|340|(1)|(240,000)|(4,407)|149,687|
|Restricted|funds|805,567|182,170|(240,408)|||747,329|
|||2,736,542|2,105,509|(2,448,650)||(4,407)|2,388,994|
|Summary|offunds|- prior year||||||
||||||||Balance at|
|||Balance at|||Transfers|Gainsr|31March|
|||1 April 2021f|Income
f|Expenditure
f|in7outf|(Losses)f|2022f|
|Designated||||||||
|funds||772,120||(19,890)|981,531||1,733,761|
|General funds||(297,256)|1,410,938|(1,373,751)|63,528||(195,541)|
|Endowment||||||||
|funds||363,243|471|||30,041|393,755|
|Restricted|funds|1,970,712|413,251|(533,337)|(1,045,059)||805,557|
|||2,808,819|1,824,660|(1,925,978)||30,041|2,736,542|
##
|Analysis|ofnet assets between
funds -|current year||||
|---|---|---|---|---|---|
|||Endowment|Restricted|Unrestricted|Total|
|||funds|funds|funds|funds|
|||2023f|2023
f|2023
f|2023
f.|
|Tangible|fixed assets||747,329|1,717,850|2,465,179|
|Fixed asset investments||149,687||100,000|249,687|
|Current|assets|||103,109|103,109|
|Creditors|due within one year|||(390,092)|(390,092)|
|Creditors|due in more than one year|||(38,889)|(38,889)|
|Total||149,687|747,329|1,491,978|2,388,994|
##
##
##
##
|Analysis|ofn|et assets between
funds -|prior year||||
|---|---|---|---|---|---|---|
||||Endowment|Restricted|Unrestricted|Total|
||||funds|funds|funds|funds|
||||2022f|2022
f|2022
f|2022f|
|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|
##
||||||||Group|Group|
|---|---|---|---|---|---|---|---|---|
||||||||2023|2022f|
||Net expenditure
for|the year (as per Statement||||of Financial Activities)|(347,548)|(72,277)|
||Adjustments
for:||||||||
||Depreciation
charges||||||248,651|249,067|
||Dividends,
interests|and rents||from investments|||(3,304)|(5,492)|
||Loss on the sale of|fixed assets|||||21,741|14,342|
||Increase
in stocks||||||(1,693)|(9,624)|
||Decrease/(increase)||in debtors||||46,105|(479)|
||Increase
in creditors||||||16,500|21,171|
||Fair value gain/(loss)||in P8 L||||4,407||
||Net cash provided|by/(used||in) operating|activities||(15,141)|198,708|
|25.|Analysis ofcash and cash equivalents||||||||
||||||||Group|Group|
||||||||2023f|2022f|
||Cash in hand||||||50,996|382,074|
||Total cash and cash||equivalents||||50,996|382,074|
|||||||||Page 41|
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##
|||||||Other non-||
|---|---|---|---|---|---|---|---|
|||||At 1 April||cash|At 31 March|
|||||2022|Cash flows|changes|2023|
|||||6|6||E.|
|Cash|at bank and in hand|||382,074|(331,078)||50,996|
|Bank|overdrafts|repayable|on demand||(2,120)||(2,120)|
|Debt|due within|1 year||(33,323)|(33,323)|33313|(33,333)|
|Debt|due after I year|||(72,233)||33,344|(38,889)|
|||||276,518|(366,521)|66,657|(23,346)|
##
##
|under non-|cance8able
operating
leases as follows:|||
|---|---|---|---|
|||Group|Group|
|||2023
6|2022f|
|Not later than I year||4,716|4,716|
|Later than|I year and not later than 5years|7,150|11,866|
|||11,866|16582|
##