Company number: 03662113 Charity Number: 1100469
Quarantine
Trustees’ annual report and financial statements For the year ended 31 March 2022
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Quarantine Reference and administration information
Company number 03662113 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 resigned 09/11/2021 Christopher Bishop Izhar Chaudhary resigned 14/05/2022 Gina Fletcher Shaquille Rayes Michelle Rocha appointed 13/09/2021 George Whalley resigned 12/05/2021 Angela Thomas appointed 01/07/2022
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 2022
The Trustees present their report and the unaudited financial statements for the year ended 31 March 2022. 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 continued our monthly event, No such thing online between April and July and in October 2021. We did a distance version for a small festival in Bristol, which led us to begin developing a ‘concepttouring’ version of this project, which we’ll trial in 2022/23.
We completed 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 was a 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.
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QUARANTINE Trustees’ annual report for the year ended 31 March 2022
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, with a final project meeting taking place in November 2021.
Between April and July 2021, we continued development of our new theatre work, 12 Last Songs . Part exhibition of people, part-performance, 12 Last Songs is an exercise in mass portraiture, featuring up to 30 local people on stage, demonstrating the work that they do. We carried out some ‘open rehearsals’ at HOME, Manchester in July 2021, to test the work and how to manage audiences given the restrictions around Covid. We went on to premiere it at Leeds Playhouse as part of Transform Festival in October 2021, where it received positive audience and media feedback. We have since presented it at Attenborough Centre for the Creative Arts, Brighton as part of Brighton Festival and caravan international showcase (May 2022), and at HOME, Manchester (September 2022). We will present it in Cambridge and Gateshead, UK and at international venues and festivals in 2023 and beyond.
We made a first version of audio walk, The people of… in English in Northmoor, Manchester in the summer of 2021, and had hoped to present it then. However, we encountered technical difficulties with the app we’d commissioned and decided to post-pone it. We went on to present it in February 2022. We made a further version, in German, for Ruhrfestspiele, a festival in Recklinghausen, Germany in May 2022.
Both 12 Last Songs and The people of…( Manchester) have been supported by an Arts Council England project grant.
We successfully applied for a bursary from The Rank Foundation’s Time to Shine programme to employ an Ensemble Associate, recruited for this role and appointed Chi Emecheta for the full calendar year 2021. Chi supported us in developing and supporting both The people of and 12 Last Songs , alongside contributing to our advocacy plan.
We were selected as one of the recipients of a Collaborate grant by the Centre for Cultural Value, to work alongside a Scientist and Philosopher to research the value of beauty in cultural work. This research will take place alongside presentations of 12 Last Songs and will continue into 2023.
We continue to be involved in Another Route fellowship programme which offers seed commissioning, an international residency, mentoring to help internationalise 12 English artists. We are mentoring artist Hugh Malyon, and continue to support the project as part of the consortium.
We took part in developmental and educational activities in this period, including mentoring of artists, talks and workshops at universities and for youth theatres, working alongside students on 12 Last Songs , hosting a 7-month placement with the University of Manchester’s Institute for Cultural Practice. We also worked with a range of volunteers to help deliver our programme of activities.
We took part in training in unconscious bias and carbon literacy training, and continued work on a number of policies, as well as commissioning a new website.
In this period, we continued working as an ensemble of artists and producers, with 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
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QUARANTINE Trustees’ annual report for the year ended 31 March 2022
kindly supported our work. We are also grateful to Arts Council England and Manchester City Council for their on-going support through core grant funding.
In 2021/22 we received Theatre Tax Relief from the treasury relating to costs for the development of 12 Last Songs and The people of in Engelskirchen, Germany for the year ending 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 , 12 Last Songs and The people of ) and through workshops/talks. We continue to actively try to increase the diversity of beneficiaries including staff, board, collaborating artists and practitioners, audiences and participants, and continue to implement our Diversity & Equality Policy.
Covid-19
Our team continued to work remotely from home in the main throughout 2021/22, plus we temporarily rented a city centre office to test our interest in and need for a permanent space. We settled on using a co-working space in a more ad hoc way, continuing to work from home and from project sites/spaces.
We’ve continued to develop ways of working collaboratively remotely and in person, in line with project needs and personal preferences. We managed to present 12 Last Songs at Leeds Playhouse in October 2021 under relaxed Covid-secure conditions, and then later in Brighton in May 2022 largely without any restrictions. This has been instructive and means we know how to manage a range of conditions.
We are continuing to develop activities that can be delivered remotely (e.g. No such thing concepttouring version) and those that can be experienced remotely, increasing access to audiences who may need this due to health, dependents or geography.
No activities were cancelled or postponed because of Covid-19 in 2021/22.
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 art-forms
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,
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QUARANTINE Trustees’ annual report for the year ended 31 March 2022
race (including colour, nationality, and ethnic or national origin), religion or belief, sex and sexual orientation, socio-economic status or level of engagement with the arts.
Financial review
There was a deficit in year on unrestricted funds of £26,799 (2021: surplus of £41,674), and on restricted funds a deficit of £81,114 (2021: a surplus of £84,875. The deficit on restricted funds was due to projects that were postponed during 2020/21 having been delivered in 2021/22, so utilising restricted income received in advance.
Our overall unrestricted funds at 31 March 2022 are £142,846, which is made up of free reserves of £87,269, including fixed assets of £831, and designated funds of £55,577 to meet existing project commitments, the development of new work, and increase access, diversity and well-being.
There were no restricted funds as at 31 March 2022 (2021: £81,114).
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 at 31 March 2022 were £87,269.
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 winding-up be necessary. Liabilities include salaries, redundancy payments, plus accountancy and legal costs to meet our funding agreements and statutory liabilities.
Our current free reserves (excluding designated funds and fixed assets) are currently above that target.
Plans for the future
Future plans include the 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 continuation of a longterm international residency/ association with a partner in The Netherlands; a new touring work for 2024/25; a series of artist commissions located in places where people work; the development of a new creative project for The Factory, Manchester in 2024; and continuation of our work in supporting and developing creative talent.
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QUARANTINE Trustees’ annual report for the year ended 31 March 2022
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 2022 was 6 (2021: 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
There have been no related party transactions in the reporting period that require disclosure.
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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QUARANTINE Trustees’ annual report for the year ended 31 March 2022
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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.
21 / 12 / 2022 The trustees’ annual report has been approved by the trustees on __ and signed on their behalf by
Angela Thomas
Trustee
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Quarantine Independent examiner’s report to the trustees for the year ended 31 March 2022
I report on the accounts of the charity for the year ended 31 March 2022 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
have not been met; or
- 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
21 / 12 / 2022 Date:
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Quarantine
Statement of Financial Activities
(including Income and Expenditure account) for the year ended 31 March 2022
----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2022 funds funds 2021
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 944 - 944 776 - 776
Charitable activities 4 214,960 28,199 243,159 251,377 110,557 361,934
Other trading activities 5 3,960 - 3,960 4,578 - 4,578
Investments 6 208 - 208 111 - 111
Total income 220,072 28,199 248,271 256,842 110,557 367,399
Expenditure on:
Charitable activities 7 242,932 136,099 379,031 234,982 18,832 253,814
Total expenditure 242,932 136,099 379,031 234,982 18,832 253,814
Net income/(expenditure) before taxation (22,860) (107,900) (130,760) 21,860 91,725 113,585
Theatre tax credit 22,847 - 22,847 12,964 - 12,964
Net income/(expenditure) for the year 8 (13) (107,900) (107,913) 34,824 91,725 126,549
Transfer between funds (26,786) 26,786 - 6,850 (6,850) -
Net movement in funds for the year (26,799) (81,114) (107,913) 41,674 84,875 126,549
Reconciliation of funds
Total funds brought forward 169,645 81,114 250,759 127,971 (3,761) 124,210
Total funds carried forward 142,846 - 142,846 169,645 81,114 250,759
----- 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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Quarantine Company number 03662113 Charity number 1100469
Balance sheet as at 31 March 2022
----- Start of picture text -----
Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 13 831 1,742
Total fixed assets 831 1,742
Current assets
Debtors 14 41,601 28,174
Cash at bank and in hand 162,517 243,979
Total current assets 204,118 272,153
Liabilities
Creditors: amounts falling
due in less than one year 15 (62,103) (23,136)
Net current assets 142,015 249,017
Total assets less current liabilities 142,846 250,759
Net assets 142,846 250,759
The funds of the charity:
Restricted income funds 17 - 81,114
Unrestricted income funds 18 142,846 169,645
Total charity funds 142,846 250,759
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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.
21 / 12 / 2022
Approved by the trustees on and signed on their behalf by:
Angela Thomas, Trustee
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Quarantine
Notes to the accounts for the year ended 31 March 2022
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 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.
c 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.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
d 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.
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Quarantine
Notes to the accounts for the year ended 31 March 2022 (continued)
e 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.
f 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.
g 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.
h 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% |
i 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.
j Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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Quarantine
Notes to the accounts for the year ended 31 March 2022 (continued)
k 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.
l 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.
m 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. Outstanding contributions at the year end were £1,342 which was paid in April 2022.
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 2022 (continued)
- 3 Income from donations and legacies
----- Start of picture text -----
Unrestricted Restricted Total 2022 Unrestricted Restricted Total 2021
£ £ £ £ £ £
Donations 245 - 245 776 - 776
Grant 699 - 699 - - -
Total 944 - 944 776 - 776
4 Income from charitable activities
Unrestricted Restricted Total 2022 Unrestricted Restricted Total 2021
£ £ £ £ £ £
Grants
Arts Council England 160,928 16,811 177,739 163,889 41,650 205,539
Creative Europe - - - - 36,262 36,262
Manchester City Council 13,275 - 13,275 16,500 - 16,500
Greater Manchester Combined
Authority - - - 6,500 - 6,500
Covid Job Retention Scheme - - - 42,486 - 42,486
Granada Foundation - 2,000 2,000 2,000 - 2,000
The Rank Foundation - 8,430 8,430 - 32,645 32,645
Charitable trading
Box office takings and commissioning
fees 38,270 38,270 19,610 - 19,610
Workshops and presentations 487 - 487 392 - 392
Other 2,000 958 2,958 - - -
Total 214,960 28,199 243,159 251,377 110,557 361,934
----- End of picture text -----
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Notes to the accounts for the year ended 31 March 2022 (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 - 3,960 Unrestricted £ 208 208 |
Restricted £ - - - Restricted £ - - |
Total 2022 £ 3,960 - 3,960 Total 2022 £ 208 208 |
Unrestricted £ 3,960 618 4,578 Unrestricted £ 111 111 |
Restricted £ - - - Restricted £ - - |
Total 2021 £ 3,960 618 4,578 Total 2021 £ 111 111 |
|---|---|---|---|---|---|---|
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7 Analysis of expenditure on charitable activities
Notes to the accounts for the year ended 31 March 2022 (continued)
| ff costs elance fees ining and recruitment tor expenses duction costs rketing and entertainment ice and administration al and professional fees preciation s on foreign exchange ants made coverable VAT vernance costs countancy services ard meeting expenses stricted expenditure restricted expenditure |
2022 £ 216,060 11,420 1,506 - 106,671 8,612 25,416 50 2,538 1,103 - 2,317 3,187 151 379,031 136,099 242,932 379,031 |
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 |
|---|---|---|
Grants made in 2021
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:
| Grand Theatre, Groningen, Netherlands Comedie de Bethune, Bethune, France Galeria 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 2022 (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 ccountancy fees 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 Allowances and benefits ndependent examiner's fee |
2022 £ 2,538 - - 1,100 200 400 2022 £ 190,207 13,175 8,385 4,293 216,060 |
2021 £ 2,327 461 6,720 1,100 200 1,805 2021 £ 130,293 7,827 6,718 - 144,838 |
|---|---|---|
9 Staff costs
No employees has employee benefits in excess of £60,000 (2021: Nil).
The average number of staff employed during the period was 9 (2021: 5). The average full time equivalent number of staff employed during the period was 6 (2021: 5).
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 £75,813 (2021: £72,064).
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Notes to the accounts for the year ended 31 March 2022 (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 (2021: Nil).
No member of the management committee received travel and subsistence expenses during the year (2021:£Nil).
Aggregate donations from related parties were £240 (2021: £200).
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 (2021: nil).
11 Government grants
The government grants recognised in the accounts were as follows:
| Arts Council England Creative Europe Manchester City Council Greater Manchester Combined Authority Covid Job Retention Scheme Department of Work and Pensions |
2022 £ 177,739 - 13,275 - - 699 191,713 |
2021 £ 205,539 36,262 16,500 6,500 42,486 - 307,287 |
|---|---|---|
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 2022 (continued)
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13 Fixed assets: tangible assets
Technical Computer
equipment equipment Total
Cost £ £ £
At 1 April 2021 22,698 6,653 29,351
Additions 1,627 - 1,627
At 31 March 2022 24,325 6,653 30,978
Depreciation
At 1 April 2021 22,671 4,938 27,609
Charge for the year 1,239 1,299 2,538
At 31 March 2022 23,910 6,237 30,147
Net book value
At 31 March 2022 415 416 831
At 31 March 2021 27 1,715 1,742
14 Debtors
2022 2021
£ £
Trade debtors 10,760 6,790
Other debtors 23,206 18,152
Prepayments and accrued income 7,635 3,232
41,601 28,174
15 Creditors: amounts falling due within one year
2022 2021
£ £
Trade creditors 625 890
Other creditors and accruals 3,095 1,534
Deferred income 54,470 12,541
Taxation and social security costs 3,913 8,171
62,103 23,136
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Notes to the accounts for the year ended 31 March 2022 (continued)
16 Deferred income
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2022 2021
£ £
Deferred income brought forward 12,541 -
Grants 39,470
Commissioning fees 15,000 15,000
Released to income from charitable activities (12,541) (2,459)
Deferred income carried forward 54,470 12,541
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The charity received commissioning fees and grants for theatrical work which was either not completed or not due to start until the next financial year. The income was therefore deferred.
17 Analysis of movements in restricted funds
| Last Songs e to Shine tal e People of nchester e People of cklinghausen |
Balance at 1 April 2021 £ 52,489 20,000 8,625 - 81,114 |
Income £ 16,811 2,958 8,430 - 28,199 |
Expenditure £ (91,603) (23,588) (18,466) (2,442) (136,099) |
Transfers £ 22,303 630 1,411 2,442 26,786 |
Balance at 31 March 2022 £ - - - - - |
|---|---|---|---|---|---|
Note recarding transfers: Additional spending over and above the restricted funds available for the above projects was funded from unrestricted grants.
Comparative period
| m p a |
m p a |
m p a |
m p a |
m p a |
m p a |
|---|---|---|---|---|---|
et The Neighbours nchester Symposium Last Songs e to Shine tal e People of nchester |
Balance at 1 April 2020 £ (11,950) (2,650) 10,839 - - (3,761) |
Income £ 36,262 - 41,650 20,000 12,645 110,557 |
Expenditure £ (14,812) - - - (4,020) (18,832) |
Transfers £ (9,500) 2,650 - - - (6,850) |
Balance at 31 March 2021 £ - - 52,489 20,000 8,625 81,114 |
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Notes to the accounts for the year ended 31 March 2022 (continued)
Note 17 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 Unity Theatre Trust and The Rank Foundation (a multi-year grant across several Neighbours" 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), the Arts Council England and commissioning fees The People of a project to create an audio walk tour with a community in Manchester, funded Manchester by The Rank Foundation, Arts Council England, The Granada Foundation and the Great Places Housing Group The People of a project very similar to "The People of Manchester" taking place in the Recklinghausen German town of Recklinghausen completed in May 2022, fully resourced through earned income Time to Shine to fund the salary of an emerging leader for 12 month, funded entirely by The Rank Foundation
18 Analysis of movement in unrestricted funds
| Balance at 1 April 2021 £ 142,939 19,080 7,626 - - - - 169,645 neral fund signated funds: ganisational velopment ojects signated property sets fund reasing access and ersity velopment of new rk ell-being |
Income £ 187,549 - - 40,000 10,000 2,000 3,369 242,918 |
Expenditure £ (235,513) - (2,880) - - (2,000) (2,538) (242,931) |
Transfers £ (7,706) (19,080) - - - - - (26,786) |
As at 31 March 2022 £ 87,269 - 4,746 40,000 10,000 - 831 142,846 |
|---|---|---|---|---|
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Notes to the accounts for the year ended 31 March 2022 (continued)
Comparative period
| neral fund signated funds: ganisational velopment ojects |
Balance at 1 April 2020 £ 94,724 19,080 14,167 127,971 |
Income £ 269,806 - - 269,806 |
Expenditure £ (228,441) - (6,541) (234,982) |
Transfers £ 6,850 - - 6,850 |
As at 31 March 2021 £ 142,939 19,080 7,626 169,645 |
|---|---|---|---|---|---|
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" Development of new Allocated to the development of new work work Increasing access and Allocated to increasing access and diversity of participants diversity Well-being Allocated to enhance staff well-being Designated property The fixed assets are essential for the future operation of the charity and so are assets fund excluded from free reserves.
19 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 £ 831 86,438 87,269 General fund £ 1,742 141,197 142,939 |
Designated funds £ - 55,577 55,577 Designated funds £ - 26,706 26,706 |
Restricted funds £ - - - Restricted funds £ - 81,114 81,114 |
Total 2022 £ 831 142,015 142,846 Total 2021 £ 1,742 249,017 250,759 |
|---|---|---|---|---|
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Notes to the accounts for the year ended 31 March 2022 (continued)
20 Operating lease commitments
The charity's total future minimum lease payments under non-cancellable operating leases is as follows
| Less than one year | 2022 2021 £ £ - 1,250 - 1,250 Property |
|---|---|
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