Company number: 3662113 Charity Number: 1100469
Quarantine
Trustees’ annual report and financial statements For the year ended 31 March 2021
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Quarantine Reference and administration information
Company number 3662113 Charity number 1100469
Registered office and operational address Quarantine, PO Box 573, Manchester, M32 2BZ
Trustees
Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Natasha Howes Chair Pelin Basaran Harrison Christopher Bishop Izhar Chaudhary Gina Fletcher Shaquille Rayes Michelle Rocha appointed 13/09/2021 George Whalley resigned 12/05/2021
No trustee held title to property belonging to the charity during the reporting period or at the date of approval.
Key management personnel
Richard Gregory Artistic Director Ali Dunican Executive Director
Bankers
Santander UK Plc Bridle Road Bootle Merseyside L30 4GB
Independent Examiner
Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS
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Quarantine
Trustees’ annual report for the year ended 31 March 2021
The Trustees present their report and the unaudited financial statements for the year ended 31 March 2021. Included within the trustees’ report is the directors’ report as required by company law.
Reference and administrative information set out on the previous page forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
Objectives and activities
The purpose and aims of the charity
To promote, maintain, improve and advance education for the public benefit by promotion of the arts, in particular, but not exclusively, the art of drama. Our aims are to make theatre, performance and other public events that create new circumstances to talk about contemporary life.
Main activities undertaken in relation to the above purpose
The Trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
Achievements and performance
The charity's main activities and who it tries to help are described below. All its charitable activities focus on promoting, maintaining, improving and advancing education for the public benefit by promotion of the arts, and are undertaken to further Quarantine’s charitable purposes for the public benefit.
We closed out our Creative Europe grant for Meet the Neighbours : our collaboration with partners in Marrakech (Morocco), Bethune (France), Lublin (Poland) and Groningen (Netherlands), working with curatorial advisor, Florian Malzacher and research partner, The University of Manchester.
We continued our monthly event, No such thing , which used to take place in a curry café in city centre Manchester, but has taken place on Zoom since March 2020. Over 50 conversations took place in this period with people who might not ordinarily engage with the arts.
During April and May 2020, we screened some of our past work – Susan & Darren, White Trash , and Entitled – accompanied by a live discussion with the relevant creative teams and performers. These were popular events, often at maximum capacity, and involved lively and critical discussion about these past works.
We continued working on Ark , a commission by the Moving Borders partnership of seven European venues and festivals: Hellerau, Dresden and Ringlokschuppen, Mülheim (Germany), Maillon Théâtre de Strasbourg (France), Teatro Municipal do Porto (Portugal), Onassis Stegi (Greece), Performing Arts Institute Warsaw (Poland) & SPRING Performing Arts Festival (the Netherlands) . The project is a
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Trustees’ annual report for the year ended 31 March 2021
collaboration with local agents artists, architects, activists and others and the public, to construct a physical or metaphorical ark, adapted to each city’s realities: a space to examine borders and their manifestations in contemporary European societies. Virtual partner meetings and exchange labs took place, and we coordinated a series of ‘kitchen’ events with artists, partners and local agents to deepen the collaboration and assist development of each iteration in each city.
Delivery of the Arks took place between April and September 2021, with some partners’ timetables changing, and alterations to the form and methods of delivery in line with local Covid restrictions. A final project meeting will take place in November 2021.
We devised and delivered a oneday workshop – To Scale – plus a talk for 116 people, focusing on making work within our own four walls. Further online talks took place in partnership with Creative Europe, Leeds Arts University and Salford University, with 72 people benefitting.
We had intended to make a new audio walk project, The people of , in Manchester in the summer of 2020, followed by another version in Germany later that year. Due to lockdown restrictions in England, it wasn’t possible to develop this in Manchester, but we were able to make a first version in Germany, between lockdowns in August – September 2020. This first version took place in Engelskirchen, Germany, as part of Nach dem Beaufsichtigen der Maschinen (‘After Supervising the Machinery’) , a festival to celebrate 200 years after the birth of Friedrich Engels. We’ve since made a first version English in Manchester and are developing further versions for 2022/23 in Germany and The Netherlands.
Between October 2020 and end of March 2021, we also carried out two periods of research and development on our new theatre work, 12 Last Songs . Part exhibition of people, partperformance, 12 Last Songs is an exercise in mass portraiture, featuring up to 30 local people on stage, demonstrating the work that they do. We had originally planned to rehearse and present it between January and March 2021, but a further lockdown meant we postponed this into the next financial year. Development of this has taken place since the year end and we plan to premiere this in Leeds in October 2021.
Both 12 Last Songs and The people of…( Manchester) have been supported by an Arts Council England project grant.
In this period, we continued working as an ensemble of artists and producers, with artists & producers Sarah Hunter, Kate Daley and Lisa Mattocks integral to the everyday fabric of Quarantine’s planning, creation and delivery of work.
We’ve continued with our efforts in securing income from philanthropic sources. In particular, we would like to thank The Rank Foundation, The Granada Foundation, and George Whalley who have kindly supported our work. We are also grateful to Arts Council England and Manchester City Council for their ongoing support through core grant funding. We will continue to receive core funding from Arts Council England, as one of their National Portfolio Organisations, and from Manchester City Council, as one of their Cultural Partners, until March 2022. Applications for the next round of funding for both Arts Council England and Manchester City Council have been postponed by one year because of Covid19, and we are in the process of applying for interim grants from both for the year 2022/23.
In 2020/21 we received Theatre Tax Relief from the treasury relating to costs for Tenancy for the year ending March 2020.
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Trustees’ annual report for the year ended 31 March 2021
The beneficiaries from our activities are the artists and creative team involved, and people experiencing the work as participants and audience members (e.g. No Such Thing , screenings, and The people of ) and workshops/talks (e.g. To Scale ). We continue to actively try to increase the diversity of beneficiaries including staff, board, collaborating artists and practitioners, audiences and participants, and recently updated our Diversity & Equality Policy, and are implementing the Action Plan.
Covid19
Our team continued to work from home in the main throughout 2020/21, with occasional working periods for 12 Last Songs at HOME, Manchester, and delivery of The people of in Engelskirchen, Germany, in August/September 2020.
The lease for our city centre office came up for renewal and we decided to leave the office in November 2020, representing a significant cost saving.
We found new ways of collaborating, supporting each other in this remote way of working and have assessed the risks to our team and to our business model, reimagining project structures and ways of communicating, including increasing our digital security through a more secure cloud server. We already had appropriate financial control measures in place for remote working.
Most activities took place with the majority of forecast grant and earned income materialising. We postponed two projects – The people of… Manchester, which is currently happening, and 12 Last Songs , but we have since delivered some ‘open rehearsals’ with very limited audience capacity to test audience’s appetite for live work. It was a useful and instructive process, and we developed our approach to making performance with Covidsecure measures working with a team with varying health status and therefore approaches to risk; as well as how to communicate with and welcome an audience into a performance space.
Financially, we have had confirmation from our regular funders Arts Council England and Manchester City Council about the continuation of their support. We also applied for and received a discretionary grant from Manchester City Council, as well as receiving support from the government’s Job Retention Scheme as we needed to furlough staff, as a result of postponed projects, mainly on a parttime basis between May 2020 and March 2021 when our activities reduced.
In terms of expenditure, we continued to review our costs and keep these to a minimum whilst supporting our staff to meet the changing needs of this unprecedented situation.
As a result of the support outlined above, the current situation has not significantly affected our current or forecast reserves, though our expectation is that the next few years will continue to be challenging for Quarantine as we begin to experience the longerterm impact of the pandemic on venues and festivals we collaborate with. We also expect to see the impacts of Brexit affect our international relationships, through increased costs and complexity in planning, though there is strong desire to continue to work internationally and widespread support for this.
We are open to further adapting the way we work, including digital strategies, and during 2020/21, our core team took part in a mentoring programme by The Space in order to develop our digital capacity. However, our work is fundamentally based on live human interaction, and we’re most interested in how we can both safely and imaginatively undertake this in our future work, responding to the realities of contemporary life.
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Trustees’ annual report for the year ended 31 March 2021
The main achievements of the charity include:
Promoting the arts through development and presentation (of projects detailed above);
Advancing education of the public through the arts through the development and presentation of the projects detailed above.
Beneficiaries of our services
Beneficiaries include:
Members of the public experiencing the work as audience members
Members of the public taking part in the work as performers, collaborators
Artists – working in a range of artforms
Other professionals working in the arts producers, directors, choreographers, writers, photographers, production and technical personnel
Funders and supporters of the work
All the above are specific to each project but have a range of characteristics in terms of diversity of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity status, race (including colour, nationality, and ethnic or national origin), religion or belief, sex and sexual orientation, socioeconomic status or level of engagement with the arts.
Financial review
There was an overall surplus for the year of £126,549 (2020: deficit of £22,479) consisting of unrestricted funds of £41,674 (2020: deficit of £4,037) and restricted funds of £84,875 (2020: deficit of £18,442).
Our overall funds at 31 March 2021 were £250,759 (2020: £124,210) consisting of unrestricted funds of £169,645 (2020: £127,971), and restricted funds of £81,114 (2020: shortfall of £3,761). The unrestricted funds are made up of free reserves of £141,197, fixed assets of £1,742 and designated funds of £26,706 to meet existing project commitments, the development of new work, support the ensemble model, and increase access, diversity and wellbeing.
Reserves policy
The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure. The Board reviewed the reserves policy and agreed that a minimum level of unrestricted general funds, also known as free reserves, of £81,000 is appropriate given the risks faced by the charity and the sustainability of its different income streams. Free reserves were £141.197.
Our free reserves should cover:
the maximum liability of 3 months running costs, should a break in financial support occur (for this duration); or costs to meet all liabilities should a windingup be necessary. Liabilities include salaries, redundancy payments, plus accountancy and legal costs to meet our funding agreements and statutory liabilities.
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Trustees’ annual report for the year ended 31 March 2021
Our current free reserves (excluding designated funds and fixed assets) are well above that target. The Board are satisfied with this position given some level of uncertainty around project activity in 2020/21 as a result of the pandemic.
Plans for the future
Future plans include continuing to work as an ensemble; development of new projects for presentation in the UK and internationally, including 12 Last Songs and audio walk The people of. We are also planning to move into a new domestic space for a 35 year period and deliver our creative programme from there; plus continuation of a longterm international residency/ association with a partner in The Netherlands; development of a new creative project for The Factory, Manchester in 2024; and continuation of our work in supporting and developing creative talent.
Structure, governance and management
The organisation is a charitable company limited by guarantee, incorporated on 5 November 1998 and registered as a charity with the Charity Commission on 3 November 2003.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31[st] March 2021 was 7 (2020: 7). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 9 to the accounts.
The board and senior team regularly review the skills, knowledge and experience required to properly govern the organisation including a skills audit. When a need for new trustees is identified, we follow processes outlined in our Diversity and Equality Policy and Action Plan to match the knowledge and skills required and to increase representation at Board level.
A robust process is in place to advertise for or solicit new charity trustees, based on their skills, experience and what they can offer to the organisation alongside the other trustees. No other person or body is entitled to appoint a charity trustee, and we carefully follow our Articles and Memorandum of Association concerning the appointment and retirement of trustees.
We recognise the responsibilities placed by law on a trustee and a thorough induction process is in place for all new trustees which includes meetings with the Chair, senior team, and other Trustees, sharing past papers and reading materials and talking through processes.
Related parties and relationships with other organisations
Related party transactions in the reporting period have been detailed in Note 10 to the accounts.
Neither the Trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: £nil).
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Trustees’ annual report for the year ended 31 March 2021
Statement of responsibilities of the trustees
The trustees (who are also directors of Quarantine for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent
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State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
30 / 11 / 2021 The trustees’ annual report has been approved by the trustees on ______ and signed on their behalf by
Izhar Chaudhary
Trustee
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Quarantine Independent examiner’s report to the trustees for the year ended 31 March 2021
I report on the accounts of the charity for the year ended 31 March 2021 set out on pages 8 to 22.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner’s report
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
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have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Patrick Morrello ACA
Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS
30 / 11 / 2021 Date:
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Statement of Financial Activities
(including Income and Expenditure account) for the year ended 31 March 2021
----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2021 funds funds 2020
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 776 - 776 1,749 1,557 3,306
Charitable activities 4 251,377 110,557 361,934 218,972 105,894 324,866
Other trading activities 5 4,578 - 4,578 - - -
Investments 6 111 - 111 374 - 374
Total income 256,842 110,557 367,399 221,095 107,451 328,546
Expenditure on:
Charitable activities 7 234,982 18,832 253,814 256,908 125,724 382,632
Total expenditure 234,982 18,832 253,814 256,908 125,724 382,632
Net income/(expenditure) before taxation 21,860 91,725 113,585 (35,813) (18,273) (54,086)
Theatre tax credit 12,964 - 12,964 31,607 - 31,607
Net income/(expenditure) for the year 8 34,824 91,725 126,549 (4,206) (18,273) (22,479)
Transfer between funds 6,850 (6,850) - 169 (169) -
Net movement in funds for the year 41,674 84,875 126,549 (4,037) (18,442) (22,479)
Reconciliation of funds
Total funds brought forward 127,971 (3,761) 124,210 132,008 14,681 146,689
Total funds carried forward 169,645 81,114 250,759 127,971 (3,761) 124,210
----- End of picture text -----
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Company number 3662113
Balance sheet as at 31 March 2021
----- Start of picture text -----
Note 2021 2020
£ £ £ £
Fixed assets
Tangible assets 13 1,742 11,290
Total fixed assets 1,742 11,290
Current assets
Debtors 14 28,174 50,670
Cash at bank and in hand 243,979 75,631
Total current assets 272,153 126,301
Liabilities
Creditors: amounts falling
due in less than one year 15 (23,136) (13,381)
Net current assets 249,017 112,920
Total assets less current liabilities 250,759 124,210
Net assets 250,759 124,210
The funds of the charity:
Restricted income funds 16 81,114 (3,761)
Unrestricted income funds 17 169,645 127,971
Total charity funds 250,759 124,210
----- End of picture text -----
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 10 to 22 form part of these accounts.
30 / 11 / 2021
Approved by the trustees and signed on their behalf by:
Izhar Chaudhary (Trustee)
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Notes to the accounts for the year ended 31 March 2021
1 Accounting policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Quarantine meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
b Judgments and estimates
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
c Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
d Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
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Notes to the accounts for the year ended 31 March 2021 (continued)
e Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
f Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
g Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
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Expenditure on charitable activities includes the costs of performing arts productions and workshops undertaken to further the purposes of the charity.
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Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
h Operating leases
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
i Tangible fixed assets
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
| Technical equipment | 20% |
|---|---|
| Computer equipment | 33% |
| Motor vehicles | 10% |
j 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.
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Notes to the accounts for the year ended 31 March 2021 (continued)
k Cash at bank and in hand
Cash at bank and cash in hand includes cash and funds held in bank accounts.
l Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
m Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
n Pensions
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. The amount of outstanding contributions at the year end was £234 which was paid in April 2021.
2 Legal status of the charity
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The registered office address is disclosed on page 1.
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Notes to the accounts for the year ended 31 March 2021 (continued)
3 Income from donations and legacies
| Donations o t a l |
Unrestricted £ 776 776 |
Restricted £ - - |
Total 2021 £ 776 776 |
Unrestricted £ 1,749 1,749 |
Restricted £ 1,557 1,557 |
Total 2020 £ 3,306 |
|---|---|---|---|---|---|---|
| 3,306 |
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Notes to the accounts for the year ended 31 March 2021 (continued)
4 Income from charitable activities
| n t s Council England tive Europe chester City Council sh Council d Job Retention Scheme nada Foundation Bloxham Charitable Trust Rank Foundation y Theatre Trust r i t a b l e t r a d i n g kshops and presentations l ater Manchester Combined hority office takings and commissioning |
Unrestricted £ 163,889 - 16,500 6,500 - 42,486 2,000 - - - - 19,610 392 251,377 |
Restricted £ 41,650 36,262 - - - - - - 32,645 - - - - 110,557 |
Total 2021 £ 205,539 36,262 16,500 6,500 - 42,486 2,000 - 32,645 - - 19,610 392 361,934 |
Unrestricted £ 189,025 - 13,000 - 3,000 - - - - - - 9,987 3,960 218,972 |
Restricted £ 28,900 53,994 - - - - - 2,000 20,000 1,000 - - - 105,894 |
Total 2020 £ 217,925 53,994 13,000 - 3,000 - - 2,000 20,000 1,000 - 9,987 3,960 |
|---|---|---|---|---|---|---|
| 324,866 |
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Notes to the accounts for the year ended 31 March 2021 (continued)
5 Income from other trading activities
| Rent Other income 6 I n v e s t m e n t i n c o m e Income from bank deposits |
Unrestricted £ 3,960 618 4,578 Unrestricted £ 111 111 |
Restricted £ - - - Restricted £ - - |
Total 2021 £ 3,960 618 4,578 Total 2021 £ 111 111 |
Unrestricted £ - - - Unrestricted £ 374 374 |
Restricted £ - - - Restricted £ - - |
Total 2020 £ - - |
|---|---|---|---|---|---|---|
| - | ||||||
| Total 2020 £ 374 |
||||||
| 374 |
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Notes to the accounts for the year ended 31 March 2021 (continued)
7 Analysis of expenditure on charitable activities
| taff costs Note 9 reelance fees raining and recruitment otor expenses roduction costs arketing and entertainment ffice and administration usiness development egal and professional fees epreciation oss on foreign exchange rants made recoverable VAT overnance costs ccountancy services oard meeting expenses estricted expenditure nrestricted expenditure |
Total 2021 £ 144,838 37,320 675 1,893 11,625 4,783 30,853 - 403 2,327 2,979 14,812 561 695 50 253,814 18,832 234,982 253,814 |
Total 2020 £ 141,952 53,674 348 1,904 120,642 14,647 34,874 2,067 63 7,931 - - - 3,666 864 |
|---|---|---|
| 382,632 | ||
| 125,724 256,908 |
||
| 382,632 |
Grants made
The charity took part in a joint programme with other European theatre organisations. The programme was funded by Creative Europe with Quarantine administering the grant for the joint programme. During the year final payments of grants were made to:
| year final payments of grants were made to: | |
|---|---|
| rand Theatre, Groningen, Netherlands omedie de Bethune, Bethune, France aleria Labirynt, Lublin, Poland |
£ 1,779 7,762 5,271 |
| 14,812 |
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Notes to the accounts for the year ended 31 March 2021 (continued)
8 Net income/(expenditure) for the year
| his is stated after charging/(crediting): epreciation oss/(profit) on disposal of fixed assets Operating lease rentals: Property Accountancy fees Independent examination Other services t a f f c o s t s taff costs during the year were as follows: Wages and salaries Social security costs Pension costs ndependent examiner |
2021 £ 2,327 461 6,720 1,100 200 - 2021 £ 130,293 7,827 6,718 144,838 |
2020 £ 7,931 - 7,500 1,050 200 1,805 |
|---|---|---|
| 2020 £ 126,665 8,630 6,657 |
||
| 141,952 |
9 Staff costs
No employees has employee benefits in excess of £60,000 (2020: Nil).
The average number of staff employed during the period was 5 (2020: 5). The average full time equivalent number of staff employed during the period was 5 (2020: 4).
The key management personnel of the charity comprise the trustees, the Executive Director and the Artistic Director. The total employee benefits of the key management personnel of the charity were £72,064 (2020: £79,270).
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Notes to the accounts for the year ended 31 March 2021 (continued)
10 Trustee remuneration and expenses, and related party transactions
Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).
Aggregate donations from related parties were £200 (2020: £1,520).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).
11 Government grants
The government grants recognised in the accounts were as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Arts Council England | 205,539 | 217,925 |
| Creative Europe | 36,262 | 53,994 |
| Manchester City Council | 16,500 | 13,000 |
| British Council | - | 3,000 |
| Greater Manchester Combined Authority | 6,500 | - |
| Covid Job Retention Scheme | 42,486 | |
| 307,287 | 287,919 |
There were no unfulfilled conditions and contingencies attached to the grants apart from completing the relevant projects and/or continuing the work of the charity.
12 Corporation tax
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
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Notes to the accounts for the year ended 31 March 2021 (continued)
13 Fixed assets: tangible assets
| 3 F i x e d a s s e t s : t a n g i b l e a s s e t s |
||||
|---|---|---|---|---|
| Co s t Additions Disposals De p r e c i a t i o n Charge for the year Disposals N e t b o o k v a l u e 4 De b t o r s Grants receivable Trade debtors Other debtors Prepayments and accrued income At 31 March 2021 At 1 April 2020 At 1 April 2020 At 31 March 2021 At 31 March 2021 At 31 March 2020 |
Technical equipment £ 22,698 - - 22,698 21,612 1,059 - 22,671 27 1,086 |
Computer equipment £ 5,416 1,237 - 6,653 3,670 1,268 - 4,938 1,715 1,746 2021 £ - 6,790 18,152 3,232 28,174 |
Motor vehicles £ 28,195 - (28,195) - 19,737 - (19,737) - - 8,458 2020 £ - 10,336 37,071 3,263 50,670 |
£ 56,309 1,237 (28,195) Total |
| 29,351 | ||||
| 45,019 2,327 (19,737) |
||||
| 27,609 | ||||
| 1,742 | ||||
| 11,290 | ||||
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Notes to the accounts for the year ended 31 March 2021 (continued)
- 15 Creditors: amounts falling due within one year
| d i t o r s : a m o u n t s f a l l i n g d u e w i t h i n o n e y e a r |
||
|---|---|---|
| er creditors and accruals erred income ation and social security costs |
2021 £ 2,424 12,541 8,171 23,136 |
2020 £ 6,807 - 6,574 |
| 13,381 |
16 Analysis of movements in restricted funds
| et The Neighbours Last Songs e to Shine al m p a r a t i v e p e r i o d et The Neighbours llflower Last Songs al mmer Autumn nter Spring alyst Evolve nchester Symposiu nchester Symposiu People of nchester |
Balance April 20 £ (11, (2, 10, (3, Balance a April 20 £ (7,3 7,4 (4 15,0 14,6 m m |
at 1 20 Income £ 950) 36,262 650) - 839 41,650 - 20,000 - 12,645 761) 110,557 t 1 19 Income £ 29) 13,632 19 - 27) 56,343 - 19,268 18 7,000 - 11,208 81 107,451 |
Expenditure £ (14,812) - - - (4,020) (18,832) Expenditure £ (7,045) (7,251) (67,866) (21,918) (21,275) (369) (125,724) |
Transfers £ (9,500) 2,650 - - - (6,850) Transfers £ 742 (168) - - (743) - (169) |
Balance at 31 March 2021 £ - - 52,489 20,000 8,625 |
|---|---|---|---|---|---|
| 81,114 | |||||
| Balance at 31 March 2020 £ - - (11,950) (2,650) - 10,839 |
|||||
| (3,761) |
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Notes to the accounts for the year ended 31 March 2021 (continued)
Name of restricted fund Description, nature and purposes of the fund
Meet The Neighbours Quarantine is the lead partner for Meet the Neighbours, a Creative Europe funded project about artists, cities and how we live together, with partners in France, Poland, Netherlands and Morocco.
Manchester Some Arts Council England funding re-allocated with their permission from the Symposium, part of "Summer.Autumn.Winter.Spring." project to this project; plus a grant from The "Meet The Neighbours" Unity Theatre Trust and The Rank Foundation (a multi-year grant across several projects).
12 Last Songs A project to create and tour a new theatre production; including restricted funding from The Rank Foundation (a multi-year grant, across several projects); and individual donations.
The People of a project to create an audio walk tour through a community in Manchester, Manchester funded by The Rank Foundation and Arts Council England Time to Shine to fund the salary of an emerging leader for 12 month, funded entirely by The Rank Foundation
17 Analysis of movement in unrestricted funds
| m p a r a t i v e p e r i o d ojects neral fund signated funds: ganisational velopment ojects signated funds: ganisational velopment neral fund |
Balance at 1 April 2020 £ 94,724 19,080 14,167 127,971 Balance at 1 April 2019 £ 112,278 19,730 - 132,008 |
Income £ 269,806 - - 269,806 Income £ 238,535 - 14,167 252,702 |
Expenditure £ (228,441) - (6,541) (234,982) Expenditure £ (242,989) (13,919) - (256,908) |
Transfers £ 6,850 - - 6,850 Transfers £ (13,100) 13,269 - 169 |
As at 31 March 2021 £ 142,939 19,080 7,626 |
|---|---|---|---|---|---|
| 169,645 | |||||
| As at 31 March 2020 £ 94,724 19,080 14,167 |
|||||
| 127,971 |
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Notes to the accounts for the year ended 31 March 2021 (continued)
Name of unrestricted fund Description, nature and purposes of the fund
General fund The free reserves after allowing for all designated funds Designated funds Organisational Allocated for future organisational development including working as an development ensemble Projects Allocated to "The people of" and creation of "12 Last Songs"
18 Analysis of net assets between funds
| ngible fixed assets t current assets/(liabilities) tal m p a r a t i v e p e r i o d ngible fixed assets t current assets/(liabilities) tal |
General fund £ 1,742 141,197 142,939 General fund £ 11,290 51,628 62,918 |
Designated funds £ - 26,706 26,706 Designated funds £ - 33,247 33,247 |
Restricted funds £ - 81,114 81,114 Restricted funds £ - (3,761) (3,761) |
Total 2021 £ 1,742 249,017 |
|---|---|---|---|---|
| 250,759 | ||||
| Total 2020 £ 11,290 81,114 |
||||
| 92,404 |
19 Operating lease commitments
The charity's total future minimum lease payments under non-cancellable operating leases is as follows
| ss than one year | 2021 2020 £ £ - 1,250 - 1,250 Property |
2021 2020 £ £ - 1,250 - 1,250 Property |
|---|---|---|
| 1,250 |
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