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2020-08-31-accounts

THE JOSEPH ROWNTREE THEATRE LIMITED ANNUAL REPORT & ACCOUNTS 2019/2020

THE JOSEPH ROWNTREE THEATRE LIMITED

A company limited under guarantee. Registered Company Number (England & Wales): 04695301. Registered Charity Number (England & Wales): 1098329. UK VAT Registration Number: 883 2897 70. Licensed by the City of York Council for public entertainment and the performance of stage plays.

Annual Report & Accounts 2019/20 (For the year ended 31 August 2020) Unaudited

Principal Office and Trading Address

The Joseph Rowntree Theatre Limited Joseph Rowntree Theatre Haxby Road York YO31 8TA

Independent Examiner Peter Hughes F.C.A. 11 Sails Drive Heslington York YO10 3LR

Solicitors

Lupton Fawcett Stamford House Piccadilly York YO1 9PP

Bankers

HSBC Yorkshire Bank Shawbrook Bank Parliament Street Mariner Court Warley Hill Business Park York Clydebank Great Warley YO1 1XS G81 2NR CM13 3BE

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

CONTENTS

Page
1. Welcome 4
2. Theatre History 6
3. Vision 2025 7
4. Objects 2019 8
5. Directors’ and Trustees’ Report 9-18
6. Independent Examiner’s Report 19-20
7. Financial Statements 21-30
8. Detailed Income and Expenditure Account 31-32

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

WELCOME

The current financial year has been an extremely challenging one as the trustees and volunteers responded to the Coronavirus pandemic from March 2020.

Like all other theatres across the country the Joseph Rowntree Theatre closed in March 2020 and did not reopen by the end of the financial year being reported (31 August 2020).

I would like to thank all our trustees and volunteers for the support and commitment they have given during such a difficult time for everyone. Through everyone’s combined efforts the charity has responded well to the circumstances which developed.

With no direct employees the charity did not need to access the governments furlough scheme.

Operationally the charity delivered a deficit of £32,801 (2018/19: £4,138). Through fundraising activities prior to the national lockdown, grants provided in response to the Coronavirus pandemic and generous donations from our many supporters we were able to deliver a good surplus, in the circumstances, of £41,484 (2018/19: £31,144).

For the period September 2019 to March 2020 the theatre staged 90 performances (2018/19: 150) from 32 different events (2018/19: 56), from 29 hirers (2018/19: 43).

Before the theatre closed, the full year plan was for 55 separate hirers staging 69 events with a total of 170 performances – so we were on track for a record year.

The trustees have continued to meet online as a board on a monthly basis and more regularly in smaller groups to manage the theatre activities and ensure the charity is in a strong position for the future.

Whilst the theatre has been closed our marketing team of volunteers, headed up by our Marketing Director (Trustee), has promoted a wide variety of virtual shows from across the UK artistic spectrum.

As a result of the theatre closure our box office service naturally swapped from selling tickets to refunding them. Our box office team, headed up by our Box Office Director (Trustee), swapped to providing our box office service from their homes. Through the services quickly developed by Spektrix, our box office supplier, our box office team we able to quickly refund or allow customers to donate their ticket money to the theatre in lieu of a refund.

In the financial year 2019/20 we sold a total of 19,625 (2018/19: 33,731) tickets with a value of £249,618 (2018/19: £394,209) a significant drop due to the closure of the theatre.

The performances that did happen, from September 2019 to March 2020 continued to be varied with the theatre in use by hirers for a total of 208 days (including set up and rehearsal time) A myriad of productions was performed by youth groups and adults, and are listed later in this report.

As always, the trustees are indebted to our volunteers who give their time to operate and maintain the theatre. Many of our volunteers have been involved for many years and their commitment and enthusiasm enables the Joseph Rowntree Theatre to be a superb and vital community asset for the community of the City of York.

At the end of the year our team of volunteers included 114 front of house stewards, 55 stage crew, including 8 stage managers, 14 box office assistants and many more people volunteering in theatre marketing, fundraising, event organising and developing the theatre archives. In total they provided over 11,150 hours of volunteering time for the charity.

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

The trustees and volunteers continue to work on the plans to make significant improvements to the theatre building and facilities. We aim to make the theatre more accessible and flexible to the needs of the community, a project which will take five to six years to achieve.

The trustees have plans to capture and record the social history of the Joseph Rowntree Theatre: capturing memories alongside the physical history of the theatre and why it was established. These plans will be further developed in 2020/2021.

During the year, Nestlé asked the charity if we could house two large war memorial boards which no longer had a location following the sale of their old dining block and had been kept in a storage for a number of years. These are now mounted in the theatre corridor. Also, during the year J & C Joel Ltd donated curtains and flying equipment worth several thousand pounds.

Notwithstanding the pandemic, our fundraising events raised £30,590 gross (2018/19: £41,236). In addition, grants and donations amounted to £56,333 (2018/19: £8,465). These funds will be used to support the development work underway. We are grateful to Sodexo, City of York Council and other major supporters.

And last, but by no means least, the theatre was the winner of ‘Best Entertainment Venue’ in the MinsterFM Listener Choice Awards, 2019.

Daniel Mark Shrimpton Managing Director and Chair of Trustees

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THEATRE HISTORY

Origins

The Joseph Rowntree Theatre is a significant part of the Rowntree heritage, York’s most illustrious contribution to civil society. The theatre’s construction in 1935 was funded by the Joseph Rowntree Village Trust a forerunner of today’s Joseph Rowntree Foundation. The Joseph Rowntree Theatre Limited is an independent charity and has no financial or other connection to the Joseph Rowntree Foundation.

At the heart of Joseph Rowntree’s aspirations, was a commitment to creating a supportive community to which everybody would choose to belong. His Cocoa Works are often cited as a model of enlightened late Victorian employment; from the outset the factory had a workers’ committee and offered such things as health care, football, hockey, swimming, allotments, singing and drama. So the opening of the theatre by Seebohm Rowntree in 1935 was a logical extension of the company’s community commitment, reflecting his family’s Quaker values: respect for individual worth, absolute integrity and reliability in financial matters, openness and honesty. The Quaker tradition continues today with representation on the charity’s board and amongst its many volunteers.

In 1954 the Executive Officer of the Village Trust, Mr L.E. Waddilove, wrote (in One Man’s Vision, George Allen and Unwin, 1954) that the theatre “is available to residents in the city generally, and meets the needs of amateur dramatic and operatic societies whose limited resources are not equal to the hire of a theatre used by professional companies, but whose standards none the less justify a building equipped and furnished to a comparable standard.” 80 years on from its opening in 1935 the theatre still meets these needs, having developed equipment and furnishings to meet modern day standards while keeping the iconic characteristics of the 1935 building. We have also, now, become attractive to some professional companies, and the likes of The Shakespeare Schools Foundation.

The Yearsley Swimming Pool and our gem of a theatre are the only remaining Rowntree buildings still used for their original purpose.

Aims

The original purpose of the building is still relevant today. Under the direction of the Charity Commission’s guidelines and its own Constitution, the Joseph Rowntree Theatre Limited board continues to provide a facility for the benefit of local operatic, drama groups, schools and other organisations.

Current Organisation

In 2001 the theatre began to run independently, and a Charitable Company was established to oversee the day-to-day operations of the theatre.

The Joseph Rowntree Theatre Limited was incorporated in March 2003, and gained registered charity status. Until 2012 Nestlé UK Ltd and its employees gave the board support to instigate a number of improvements to enable the continued operation of the theatre and to ensure its on-going presence in the community. In 2012 York St John University purchased the freehold of the Joseph Rowntree Theatre from Nestlé UK Ltd. At that point the charity ceased to have any support, financial or otherwise and was now wholly responsible for all aspects of the theatre’s operation.

In August 2017 the board of trustees finalised the purchase of the freehold of the theatre from York St John University.

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

VISION 2025

The trustees have established a vision and a set of values for the charity for the period to 2025:

To be an inspiring community hub for performing arts and other entertainment.

VALUES

----- Start of picture text -----
Accessible
Quality
Heritage
Hub
Inspirational
Inclusive
Community
----- End of picture text -----

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

OBJECTS 2019

In May 2019 the Charity Commission approved alteration to the charity’s objects. The alterations were made to explain more clearly how it meets modern needs.

Our Charitable Objects for the benefit of the people of York and the surrounding areas are:

In pursuing its Objects, the Charity will have regard to its Basis and Principles, being:

Basis

To be a vibrant community facility open to all.

Principles

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

DIRECTORS’ & TRUSTEES’ REPORT

The directors (who are also trustees of the charity and are listed in the report below) are pleased to present their report together with the accounts of the charity for the year ended 31 August 2019.

Financial Summary

The Charitable Company made a surplus of £41,484 after depreciation, compared with last year’s surplus of £31,144. Taking just operating income and costs (excluding grants and fundraising), there was a deficit of £32,801.

Income in the year amounted to £168,025 (2018/19: £196,738), whilst expenditure totalled £126,541 (2018/19: £169,594). The board continues with its policy of raising funds before committing to new items of expenditure.

Principal Funding Sources

The Charitable Company’s main operating income is generated through hiring the theatre out to other organisations, £39,046 (2018/19: £76,478), front of house sales, £23,912 (2018/19: £41,690), fundraising events, £30,590 (2018/19: £41,236), grants and donations, £56,333 (£2018/19: £8,461), and box office earnings, £13,749 (2018/19: £21,950). Other income in 2019-20 included publicity income, bank interest and vending machine takings. A grant of £25,000 from the Key Fund is treated as deferred income in the accounts. The charity was grateful to the City of York Council for extra rate relief.

On the balance sheet, there is a designated development fund of £86,000, arising from fundraising events in recent years. The unrestricted operating fund represents the Charitable Company’s free reserves, which are retained for the general running costs of the theatre. The fund is now £129,020 (2018/19: £130,380). Total funds (including designated reserves and the value of the building) at the end of the year amount to £581,429 (2018/19: £539,945).

Funds have been deployed to improve the theatre over the past sixteen years and a total of £472,465 (2018/19: £449,115) has been invested in fixed assets to date, of which £291,080 (2018/19: £277,729) came from fundraising monies. Fixed assets are depreciated over the term of the asset’s remaining useful life on a straight-line basis. The net book value of theatre improvements is currently £213,650 (2018/19: £211,806).

The level of reserves is felt to be sufficient to provide adequate financial flexibility. Potential development plans will require additional funding, which will be obtained before the board enters into any commitments.

Box Office

The box office system (launched in May 2016) is now a central feature of our operation.

We sold 19,625 tickets with a value of £249,618 for performances in 2019/20 - 73% of these tickets were bought online, with the remaining 27% sold by our helpful box office team, either in person at the theatre or over the phone. When forced to close we were able to relocate the box office system to some of the team’s homes, where they set about the major task of refunding tickets for cancelled shows

In addition to selling tickets for productions the box office has provided a new source of donations for the theatre, with customers giving £7,611 of donations alongside ticket purchases or refunds in 2019/20.

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

We continue to work hard to utilise many features of our box office system for the benefit of our hirers and audience members. Examples include fundraising campaigns, selling theatre gift vouchers, being able to sponsor a seat online and the operation of our 'Friends of Joseph Rowntree Theatre' scheme.

Response to the Coronavirus Pandemic

Since the enforced closure of the theatre in March 2020 the charity has continued to function. Initially our focus was managing and responding to the closure but then turned to reopening the theatre and what support the theatre can provide to the community in the future.

Hire of the Theatre

The hire of the theatre was curtailed significantly by the pandemic. During the 2019/20 we welcomed 90 performances (2018/19: 150) being staged by 32 different events (2018/19: 56), from 29 hirers (2018/19: 43). Before the theatre closed, we had bookings from 55 hirers for 69 events and 170 performances – so we were on track for a record year.

The board is working on plans to be able to reopen the theatre as soon as practical.

Productions

2019/20 events included:

Breaking the Silents (Kieran White/Buster Keaton) | Patience (Jorvik Gilbert & Sullivan Company) | Music Night: The Music Of The Music Halls (Joseph Rowntree Theatre) | Little Shop Of Horrors (Bite My Thumb) | Steve Cassidy & Friends (The Steve Cassidy Band) | Rebecca Newman & Friends (Rebecca Newman) | The Fire of Olympus or Sticking It To The Man (Radius Opera Company) | Magic Voices In Concert (Magic Voices Ltd) | In My Life – An Evening With Alan Johnson (A Way With Media Productions) | The Little Mermaid (Victoria Rooke School of Dance & Drama) | Chess The Musical (The Bev Jones Music Company) | Disney’s Aladdin Jnr (York Stage Musicals) | Hairspray (York Light Youth) | Miracle On 34th Street (NE Musicals York) | Shakespeare Schools Festival (Shakespeare Schools Foundation) | Diamond Dance (Evelyn Witcombe) | Jesus Christ Superstar (York Musical Theatre Company) | Sinbad (Rowntree Players) | Music Night’s 25[th] Anniversary Concert (Joseph Rowntree Theatre) | A Gala Christmas Concert (Shepherd Group Brass Bands) | The Adventures of Pinocchio (Oddsocks Productions) | York Residents’ Festival (Joseph Rowntree Theatre) | A Nestlé conference | Decades (Jazz Hands Dance and Musical Theatre) | Made In Dagenham (Joseph Rowntree Theatre) | Chicago (University of York Central Hall Musical Society) | The Sorcerer (University of York Gilbert & Sullivan Society) | West End Nights (NAP Music Productions) | Sounding Brass And Voices (York RI Golden Band and York Philharmonic Male Voice Choir) | Pure Queen (Wyrley (UK) Ltd) | 60s Showtime, A Music Night Production (Joseph Rowntree Theatre) | York Community Choir Festival (The Joseph Rowntree Theatre)

Fundraising

Our fundraising events for the year raised a total of £30,590 gross (2018/19: £41,236). Grants and donations amounted to £56,333 (2018/19: £8461)

Building on the success of ‘Kiss Me, Kate’ last year, our own theatre company scored another hit with ‘Made in Dagenham’, based on a remarkable true story about the quest for equal pay at Ford’s plant in

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

Dagenham in the 1960s. The year also included three of our own popular Music Night concerts and a sixnight Choir Festival starring 28 choirs, York’s premier platform for choirs. In all over 950 individuals took part including, for the first time, choirs from local primary and secondary schools.

Our ‘Friends of Joseph Rowntree Theatre’ scheme comes with several levels of membership. We continued our ‘Sponsor A Seat’ scheme, but Coronavirus put paid to our two bookings for bric-a-brac, book and jewellery stalls and a café in the St Crux Church Hall in the centre of York. Instead, we held a Table Sale in the theatre grounds.

As ever, we are very grateful for donations from a variety of people and organisations it is clear many people hold fond memories of the Joseph Rowntree Theatre. We claim Gift Aid wherever possible and the board keeps the use of donated funds under constant consideration.

Funds received were used to purchase a new boiler, more radio microphones, a new electric piano and sound system improvements. We also received upgraded theatre curtains and flying equipment as gifts in kind.

Source of funds from fundraising:

(The chart below excludes gifts in kind, grants and a donation from Nestlé)

----- Start of picture text -----
Fundraising Table sale
Made in Dagenham
[1.6%]
Gift Aid [13.1%]
[6.2%]
Choir Festival
[15.8%]
Donations
[45.9%]
Music NIghts
[12.9%]
Friends of JRT
[2.8%]
Name A Seat [1.7%]
----- End of picture text -----

Future fundraising plans

Although the theatre was closed as we came to our financial year-end, various fundraising campaigns carried on, and we expect to expand these during 2020/21. Not resting on its laurels, our own theatre company is planning to rehearse Kipps, the musical successor to Half A Sixpence, which has been rescheduled to be performed from February 2021 to July 2021.

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

We are also looking forward to being able to hold Music Night events, our ever-popular Choir Festival along with an increase of other events in the theatre. When circumstances permit, we will return to our twiceyearly St Crux Church Hall fundraising days, where we raise money and our local profile.

As reported last year, it is expected that the development plans for the theatre will require a significant increase in our fundraising activities. The trustees’ plans for a major capital fundraising campaign have been hampered by Coronavirus. However, plans have progressed, and external professional fundraising advice and support is on the agenda for early in 2020/21.

Statistics

Booking levels:

----- Start of picture text -----
Productions
Performances
Organisations
0 20 40 60 80 100 120 140 160
2015-16 2016-17 2017-18 2018-19 2019-20
----- End of picture text -----

In 2019/20 the number of organisations using the theatre was 29 (2018/19: 42). The number of productions staged was 32 (2018/19: 56), and the number of performances was 90 (2018/19: 150).

Performances by month (the theatre was closed from April to August) :

----- Start of picture text -----
25
20
15
10
5
0
2015/16 2016/17 2017/18 2018/19 2019/20
----- End of picture text -----

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

Performance type:

----- Start of picture text -----
Other 7.8%
Play 2.2% Concert 17.8%
Panto 11.1%
Dance 8.9%
Opera 1.1%
Musicals 51.1%
----- End of picture text -----

The majority, 51.1% (2018/19: 36.0%), of performances at the theatre were musical productions. Concerts amounted to 17.8% (2018/19: 21.3%). The next largest type of performance was the panto at 11.1% (2018/19: 6.7%), then dance shows (typically staged by local dance schools) accounting for 8.9% (2018/19: 14.7%). This year Coronavirus prevented many of our regular users from using the theatre.

The Joseph Rowntree Theatre Limited board is proud of the variety of performance types it can facilitate for its local community users and will continue to seek to expand on this in the future.

Plans for the Future at York’s Art Deco Theatre

In 2019/20 the charity continued to undertake planning work to make significant improvements to the theatre. In particular, survey work was undertaken to assess repairs to both the fly tower and auditorium roofs.

We are continuing to plan for major development of the Joseph Rowntree Theatre to create a theatre that meets the expectations of our current and future audiences. The trustees are focusing on enabling the charity to thrive in the future through exploring how we can improve our engagement with the local community and create a hub of community activity.

The trustees continue to work on enhancing the profile of the Joseph Rowntree Theatre as a performance venue. This includes the use of a modernised website, social media and membership of Visit York and York CVS. Our box office continues to be a key tool, not just in selling tickets, but in developing audience profiles and targeted marketing.

The trustees are aware of the need to recruit additional volunteer stage managers to help manage the shows that come into the theatre. We are continuing our external recruitment campaigns to attract people

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

to get involved as well as developing a number of our current volunteer stage crew to help support stage management.

The trustees will be seeking to expand the opportunities for members of the local community to get involved, through volunteering and supporting the trustees for the benefit of York’s Art Deco theatre.

The Team

The charity is managed and operated entirely by volunteer staff, with the exception of part-time cleaners whose services are provided through a contract cleaning company. Over the year about 170 volunteers have assisted the charity

As well as being required to ensure safe evacuation of audiences in the event of an emergency, the front of house stewards provide a vital role in welcoming and guiding audiences to their seats, selling programmes and providing refreshments during performances.

The principal operating roles are duty managers, stage managers, stage technicians, box office assistants and front of house stewards. New front of house stewards are trained using a carefully developed induction programme and all stewards are required to refresh their emergency evacuation training on an annual basis. There will, of course, be additional risk assessments and resulting safety procedures as we emerge from the Coronavirus pandemic.

The stage managers, who are responsible for organising the running of the shows held at the theatre, volunteer for the entire run of a show. Their role is vital in ensuring that productions run smoothly, by overseeing the technical operations that can include follow spotting, flying, sound operation and general scene changing work. There have been 55 technical volunteers over the course of the year.

On most Monday mornings the volunteer ‘Monday Crew’, a particularly dedicated team, can be found busy with minor repairs, checking and receiving supplies, and a host of other essential tasks that keep the theatre fit for purpose.

The charity also benefits from volunteers giving time to develop fundraising activities, ensure we have a presence on social media and general publicity, and in protecting and developing our theatre archives as well as supporting the trustees in their duties.

The board strongly supports flexibility within the volunteer programme, allowing volunteers to base their support on their own availability during performances.

However, with most front of house stewards volunteering to cover 10-20 performances each a year, it is estimated that they give a total of over 5,300 hours of service to the theatre in a normal year, and therefore play a vital part in the running of the theatre.

Due to the closure in March 2020, this figure was reduced to just over 3,000 hours in 2019/20. Equally important are the over 3,680 hours spent running the box office. Although there were fewer shows the box office staff put in many hours refunding tickets for the cancelled shows.

The stage crew have provided over 2,980 hours of service during the year (2018/19: 5,900). Several largescale productions required stage managers to volunteer as much as 40 hours in a week and each evening/weekend performance requiring at least 3 hours of technical volunteer time.

The board has re-evaluated the commercial value of all volunteers (including themselves when assisting with events), in the light of the Real Living Wage. We have estimated the total hours volunteered in running

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the theatre at 11,150 (2018/19:16,900) and now attribute a value to the services of all volunteers in the region of £130,400 (2018/19: £198,600).

In addition, the board has reviewed the commercial value of the director/trustee volunteer hours spent managing the charitable company. We estimate they have provided over 7,900 hours in discharging their management responsibilities, valued at £208,900.

The board remains grateful to the 170 volunteers who have contributed to keeping the theatre running at an affordable price for the amateur groups, schools and youth organisations that hire it. It is one of the great strengths of community theatre that such strong voluntary effort can be relied upon and every effort is made to encourage new volunteers to come forward and thus safeguard the future of this wonderful facility.

Structure, Governance and Management

The Charity is constituted as a Charitable Company Limited by Guarantee. The board of the charity at the end of the financial year consists of:

Directors Managing Director
Finance Director
Technical Director
Bookings Director
Marketing Director
Volunteering Director (1)
Volunteering Director (2)
Box Office Director (1)
Box Office Director (2)
Events and Fundraising Director & Company Secretary
Assistant Fundraising Director
Front of House Director
Finance Trustee

Directors are all Trustees of the Joseph Rowntree Theatre Limited (The Charity).

All Trustees undertake to observe and be bound by the provision of the Charity’s Articles of Association, last updated in May 2019.

The Board meets not less than ten times per calendar year. The Company Secretary keeps minutes of the meeting, which are circulated to members and approved at the subsequent meeting.

Minutes of all Board meetings are securely filed electronically.

The Board makes appropriate decisions on a majority vote providing a quorum is present. A quorum is six. If the Managing Director is not present at a meeting, the trustees present choose one of their number to act as chairman for the meeting.

The Managing Director has the power to take executive decisions on any urgent matters subject to consultation with at least two other members of the Board, either in person, by telephone or electronic communication. Any decision is subject to report and formal approval at the next available Board meeting.

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Appointment of Trustees

Applications to join the board as a trustee are governed by the Charity’s Recruitment Policy updated in October 2019, summarised below. This policy comes into force when:

Following the resignation of a board member the board decides if the post should be replaced.

All board vacancies are widely advertised and applicants apply in writing to the Managing Director within a defined time period. The board decides if a short list needs to be drawn up and short-listed candidates are invited to attend an informal meeting at the theatre with 2-3 board members. Applicants are provided with the following documents:

Formal interviews are arranged with a minimum of three board members. Following the interviews, the selection panel reports back to the subsequent board meeting. For a successful appointment three quarters of the board must agree on the chosen applicant. After initial appointment there is a settling in period, after which, all being well, the board confirms the appointment.

Trustee induction and training

New trustees are briefed on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the Charitable Company. During their induction they meet key volunteer workers and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Directors’ and Trustees’ responsibilities

Company law requires the directors/trustees to prepare financial accounts that give a true and fair view of the state of affairs of the charity at the end of the financial year and of its surplus or deficit for the financial year. In doing so the trustees are required to:

The directors/trustees are responsible for maintaining accounting records which disclose with reasonable accuracy at any point in time the financial position of the Charitable Company. The maintenance of these records enables them to ensure that the financial accounts comply with the Companies Act 2006 and applicable charity law. The directors/trustees 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.

In all the charity’s fundraising activities the Trustees are committed to following the principles and practices as recommended by the Fundraising Regulator. We aim to be transparent and to operate with integrity, without putting any pressure on our donors. We respond promptly and with care to any complaints.

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Related Parties

There are no related parties.

The Board

Members of the board

Members of the board, who are directors for the purposes of company law and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out below:

Chair: Daniel Mark Shrimpton
Directors and Trustees: Keith Stephen Barnes
Gary Michael Bateson
Barbara Boyce – appointed October 2019
Alastair James Bush
Michael Cooper – resigned December 2020
Sian Eileen Goard
David Graham Holiday
Helen Louise Lay
David Graham Mitchell
Daniel Mark Shrimpton
Amy Smith – appointed October 2019, resigned December 2020
Moira Tait
Susan Elizabeth Young

The board now has a membership of 13 people. The average attendance of board members at meetings in 2019/20 was 76.6%; the age range of the board is between 29 and 75.

Michael Cooper and Amy Smith have sadly left the board due to personal and work commitments; we thank them both for the work they have undertaken as directors and trustees of the charity and wish them well for the future.

From 5 October 2020, the board appoints a volunteer to the role of Company Secretary they attend board and other meetings as required but they are not a director or trustee of the charity.

Company Secretary: David Graham Mitchell – resigned 5 October 2020 Hannah Saxton – appointed 5 October 2020

Policies

Risk Management

The board undertakes an annual review of all SWOT (Strengths, Weaknesses, Opportunities and Threats) risk management assessments, along with all health and safety risk assessments for the operation of the theatre. Risk assessments related to Coronavirus have been carefully developed. The reserve policy is also subject to an annual review.

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Investment powers and policy

Under the Memorandum and Articles of Association, the Charitable Company has the power to make any investments which the trustees see fit. However, the Charitable Company did not hold any investments during the year ending 31 August 2020 nor does it have any plans to do so in the immediate future. The Charitable Company holds a number of savings accounts with its bankers to maximise its income.

Reserves policy

From its inception, the board has consciously adopted an extremely prudent financial policy in that no capital or revenue improvements have been committed to until the necessary funds have been raised and are available. As a result, we have been able to invest some £462,466 in capital improvements without redress to loan finance or overdraft facilities and have ensured that monies raised from the charitable and business sector have been used directly for the purpose that they were given.

Exemptions

This report has been prepared in accordance with the special provisions of the Companies Act 2006 applicable to small companies.

By order of the board

Hannah Saxton Company Secretary Date: 1 February, 2021

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THE JOSEPH ROWNTREE THEATRE LTD

REPORT OF THE INDEPENDENT EXAMINER

FOR THE YEAR ENDED 31 AUGUST 2020

I report to the charity trustees on the accounts of the Company for the year ended 31 August 2020, which are set out on pages 21 to 30.

Respective responsibilities of trustees and examiner

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the 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 your charity’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 Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

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THE JOSEPH ROWNTREE THEATRE LTD

REPORT OF THE INDEPENDENT EXAMINER

FOR THE YEAR ENDED 31 AUGUST 2020 (continued)

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 reached.

P D Hughes F.C.A.

P D Hughes Consultancy Services Ltd 11 Sails Drive York YO10 3LR Date: 1 February, 2021

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The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2020

Note
Income
Donations and grants
3
Charitable activities
4
Other trading activities
5
Investment income
6
Total income
Expenditure
Charitable activities
7
Total expenditure
Net income and net movement
in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
funds
2020
£
56,333
79,489
30,590
1,613
168,025
126,541
126,541
41,484
539,945
581,429
Total
funds
2019
£
8,461
145,933
41,236
1,108
196,738
165,594
165,594
31,144
508,801
539,945

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

There were no restricted funds in either year; all funds are unrestricted.

21

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD COMPANY NUMBER 04695301

BALANCE SHEET AT 31 AUGUST 2020

Note
Fixed assets
Tangible assets
10
Current assets
Stocks
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one year
12
Net current assets
Net assets
The funds of the charity
Unrestricted income funds
14
Total charity funds
2020
£
366,409
2,080
5,595
263,125
270,800
55,780
215,020
581,429
581,429
581,429
2019
£
364,565
2,168
16,635
195,941
214,744
39,364
175,380
539,945
539,945
539,945

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and with the 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).

For the financial year ended 31 August 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

22

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD COMPANY NUMBER 04695301

BALANCE SHEET AT 31 AUGUST 2020 (continued)

The financial statements were approved by the Board of Trustees on 1[st] February 2021 and were signed on its behalf by:

……………………………

Keith Barnes

Director and Trustee Date: 1[st] February 2021

23

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

1 Accounting policies

The accounting policies have been applied consistently throughout the year and in the preceding year.

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and with the 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 SORP”).

The company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

Income recognition policies

Items of income are recognised and included in the financial statements when all of the following criteria are met:

In particular, where the terms of grant income are that it can only be utilised against expenditure in years following the balance sheet date, the grant is not recognised as income in the year but is instead treated as deferred income within creditors.

Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred.

Expenditure on charitable activities comprises the costs of operating the theatre.

Governance costs are included within expenditure on charitable activities and are analysed separately in the notes to the financial statements. They include those costs associated with meeting the constitutional and statutory requirements of the charity, such as accountancy and other costs linked to the strategic management of the charity.

24

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 (continued)

1 Accounting policies (continued)

Tangible fixed assets

Depreciation and amortisation are provided at the following rates in order to write each asset down to its residual value over its useful life:

Theatre improvements Up to 30 August 2017: over term of lease on straight line basis. From 31 August 2017: remaining useful life (straight line basis). Other equipment Five years (straight line basis). Land and buildings Freehold land is not depreciated. No depreciation is provided on freehold buildings. The directors anticipate that, for the foreseeable future, their estimated residual value will not be less than their book value in these financial statements. This departure from statutory accounting principles is permitted by Companies Act 2006 section 396 (5) for the overriding purpose of presenting a true and fair view.

Stocks

Stocks are valued at the lower of cost and net realisable value after making allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. There were no restricted funds during the year.

2 Liability of members

The Joseph Rowntree Theatre Ltd is a company limited by guarantee. The liability of each member is limited to a sum not exceeding £1.

25

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2020 (continued)

3 Donations and grants

Grants
Other donations
4 Income from charitable activities
Theatre hire
Front of house sales
Radio microphone hire
Drinks machine
Box office earnings
Advertising and publicity
5 Other trading activities
Joseph Rowntree Theatre concert income
Music nights
Name a seat
St Crux
Made in Dagenham
Choir Festival
Kiss Me Kate
Gift Aid tax credits
2020
£
10,000
46,333
56,333
38,696
23,912
350
921
13,749
1,861
79,489
524
6,455
600
-
14,714
6,256
-
2,041
30,590
2019
£
-
8,461
8,461
76,478
41,690
1,208
1,720
21,950
2,887
145,933
2,768
6,825
1,000
4,062
-
6,752
18,241
1,588
41,236

6 Investment income

All of the charity’s investment income arises from money held in interest bearing deposit accounts.

26

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 (continued)

7 Analysis of expenditure on charitable activities

Basis of
Charitable Governance
allocation
activities
costs
£
£
£
Costs directly allocated
to activities:
Health and safety
Direct
148
-
Stage equipment and
consumables
Direct
2,206
-
Costs of running events
Direct
13,819
-
Costs of fundraising
Direct
260
-
Friends of JRT costs
Direct
280
-
PRS adjustment
Direct
403
-
Repairs and maintenance
Direct
19,574
-
Rates and water
Direct
1,402
-
Cleaning
Direct
5,819
-
Licences
Direct
201
-
Front of house
Direct
9,541
-
Publicity and advertising
Direct
7,744
-
Support costs allocated
to activities:
Heat and light
Usage
11,288
-
Administration and postage
Usage
1,739
-
Insurance
Usage
6,285
-
Independent examination and
accountancy
Usage
-
1,965
Legal and professional
Usage
568
-
Telephone and broadband
Usage
1,469
-
Website
Usage
1,581
-
Training
Usage
1,352
-
Bad debts
Usage
897
-
Depreciation
Usage
21,507
-
Profit on sale of fixed asset
Usage
(833)
-
Box office running
Usage
17,326
-
124,576
1,965
Total
2020
£
148
2,206
13,819
260
280
403
19,574
1,402
5,819
201
9,541
7,744
11,288
1,739
6,285
1,965
568
1,469
1,581
1,352
897
21,507
(833)
17,326
126,541
Total
2019
£
146
2,030
14,149
684
690
144
27,635
2,299
9,187
315
17,651
16,050
13,340
1,286
5,880
1,789
993
1,434
6,448
1,207
-
21,730
-
20,507
165,594
Total
2019
£
146
2,030
14,149
684
690
144
27,635
2,299
9,187
315
17,651
16,050
13,340
1,286
5,880
1,789
993
1,434
6,448
1,207
-
21,730
-
20,507

27

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 (continued)

8 Net income for the year

Net income for the year is stated after charging:

Net income for the year is stated after charging:
2020 2019
£ £
Depreciation of tangible fixed assets – owned assets 21,507 21,730
Fees paid to independent examiner:
Independent examination 1,100 1,100
Other accountancy, VAT and consultancy services 600 420

9 Trustees’ remuneration and expenses

During the year the charitable company did not have any employees.

No trustees received remuneration nor were reimbursed in respect of out-of-pocket expenses during the year in relation to their trustee duties.

10 Tangible fixed assets

Land and
Theatre
Other
buildings improvements
equipment
£
£
£
Cost:
At 1 September 2019
152,759
444,966
4,150
Additions
-
23,351
-
At 31 August 2020
152,759
468,317
4,150
Depreciation:
At 1 September 2019
-
233,160
4,150
Charge for the year
-
21,507
-
At 31 August 2020
-
254,667
4,150
Net book value:
At 31 August 2020
152,759
213,650
-
At 31 August 2019
152,759
211,806
-
Total
£
601,875
23,351
625,226
237,310
21,507
258,817
366,409
364,565

28

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 (continued)

11 Debtors

Trade debtors
Other debtors
VAT
Prepayments and accrued income
12 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
2020
£
120
2,463
2,595
417
5,595
1,899
48,654
5,227
55,780
2019
£
2,151
6,994
-
7,490
16,635
1,985
29,048
8,331
39,364

13 Analysis of net assets between funds

Tangible fixed assets
Current assets
Creditors: amounts falling
due within one year
Net assets at 31 August 2020
General
Designated
funds
funds
£
£
366,409
-
184,800
86,000
(55,780)
-
495,429
86,000
Total
funds
£
366,409
270,800
(55,780)
581,429

29

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 (continued)

14 Movement in funds

1 September
2019
£
Unrestricted income funds:
Operating fund
130,380
Fixed assets fund
364,565
Designated funds:
Development reserve
45,000
Total funds
539,945
Income Expenditure
Transfers
31 August
2020
£
£
£
£
168,025
(126,541)
(42,844)
129,020
-
-
1,844
366,409
-
-
41,000
86,000
168,025
(126,541)
-
581,429

The theatre is planning a major development which will require substantial new funds. The development reserve represents donations and other net income set aside for the development.

30

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020

Income
Theatre hire
Front of house sales
Box office earnings
Drinks machine
Advertising and publicity
Radio microphone hire
Grants and donations
Fundraising
Bank interest
Total income
Expenditure (page 32)

Net income for the year
Total
funds
2020
£
38,696
23,912
13,749
921
1,861
350
56,333
30,590
166,412
1,613
168,025
(126,541)
(
41,484
Total
funds
2019
£
76,478
41,690
21,950
1,720
2,887
1,208
8,461
41,236
195,630
1,108
196,738
165,594)
Total
funds
2019
£
76,478
41,690
21,950
1,720
2,887
1,208
8,461
41,236
195,630
1,108
196,738
165,594)
31,144

31

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20

THE JOSEPH ROWNTREE THEATRE LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020 (continued)

Expenditure
Direct charitable expenditure
Health and safety
Stage equipment and consumables
Costs of running events
Repairs and maintenance
Costs of fundraising
Friends of JRT costs
PRS adjustment
Rates and water
Cleaning
Licences
Front of house
Publicity and advertising
Administrative expenditure
Heat and light
Administration and postage
Insurance
Accountancy and independent examination
Legal and professional
Telephone and broadband
Website
Training
Bad debts
Depreciation
Profit on sale of fixed asset
Box office running costs
Total expenditure
Total
funds
2020
£
148
2,206
13,819
19,574
260
280
403
1,402
5,819
201
9,541
7,744
61,397
11,288
1,739
6,285
1,965
568
1,469
1,581
1,352
897
21,507
(833)
17,326
65,144
126,541
Total
funds
2019
£
146
2,030
14,149
27,635
684
690
144
2,299
9,187
315
17,651
16,050
90,980
13,340
1,286
5,880
1,789
993
1,434
6,448
1,207
-
21,730
-
20,507
74,614
165,594

32

The Joseph Rowntree Theatre Limited | Annual Report & Accounts 2019/20