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2023-03-31-accounts

Company number: 03662113 Charity Number: 1100469

Quarantine

Trustees’ annual report and financial statements For the year ended 31 March 2023

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Quarantine Reference and administration information

Company number 03662113 Charity number 1100469

Registered office and operational address c/o Greater Manchester Arts Centre t/a Home, 2 Tony Wilson Place, First Street, Manchester, M15 4FN

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 Christopher Bishop Izhar Chaudhary resigned 14/05/2022 Gina Fletcher resigned 05/05/2023 Frances Healey appointed 04/05/2023 Shaquille Rayes Michelle Rocha 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 2023

The Trustees present their report and the unaudited financial statements for the year ended 31 March 2023. 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 promoted the arts and advanced the education of the public through the development and presentations of the work and projects detailed below.

In May we developed the third version of our audio walk project, The people of…. commissioned and presented by Ruhrfestspiele festival in Recklinghausen, in the Ruhr Valley, Germany. It was our second collaboration with the festival, having created a version of What Is the City but the People? with them in 2019. This iteration of The people of…. was particularly rich, working in new territory for the festival in Recklinghausen Sϋd, an area of the city with limited cultural infrastructure and a substantial immigrant population. The work ran throughout the festival for 6 weeks and was very well received by public and critical response. A book accompanying the walk was published in German, Turkish and Arabic.

Later in May we created the second version of our 12 hour long durational performance, 12 Last Songs , at the Attenborough Centre for the Creative Arts, as part of Brighton Festival. We invited 32

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QUARANTINE Trustees’ annual report for the year ended 31 March 2023

workers from Brighton and around to work a shift during the performance, including a midwife, dog groomer, a pilot, a clockmaker and an ICU nurse. The work was part of the Caravan Showcase which meant that it was attended by a large number of UK and international theatre promoters alongside its public audience. This has led to direct interest in the work from festivals and venues in Australia and Egypt.

In September we made 12 Last Songs in Manchester, in the gallery space at HOME arts centre. It was interesting to shift the work into a new context – the first time away from a theatre space, offering a different perspective and relationship. Development of the work on home territory meant we handled all the recruitment of workers ourselves, with rich encounters including that between a local MP, a property developer and the Dean of Manchester Cathedral.

Our co-Artistic Director Richard Gregory was invited to make a project called Und Jetzt ( translation: And Next) in Mülheim, Germany, creating a workshop format with artists and audience members to look at the impact of the COVID pandemic on the creation and experience of theatre-making and - going. It was a fascinating 10 days, ending in a sold-out public sharing of the research and work that emerged.

In November we celebrated the 10[th] anniversary of our monthly project No Such Thing with a one-off event at Kabana curry café in Manchester. We took over the café for the day – specially opening on a Saturday – with 10 hosts welcoming 48 strangers for conversations over food. We were joined by musician Graham Massey who gave a personal insight into Manchester’s unique lunchtime curry café history.

Into December, ensemble member Sarah Hunter led a pilot project called Would Like To Meet , inviting pairs of artists from varied disciplines with a minimum 20 year age gap to take part in a residency, sharing the questions they might have for each other. We curated 4 pairs of artists from a substantial number of applications, including theatre makers, DJ’s, a choreographer, a visual artist, a poet and an Islamic illuminator. The artists involved reported back with genuine positivity on a unique experience. We’ll build on the success of the pilot to develop future versions.

We continued work on The Beauty Project , collaborating with physicist Rox Middleton and philosopher Lucy Tomlinson to research the value of beauty in performance. The project is supported by a Collaborate grant by the Centre for Cultural Value and focusses on 12 Last Songs and its audiences as a case study.

The fourth version of 12 Last Songs took place at Maillon Theatre in Strasbourg in March – creating and presenting this work for the first time outside the UK and in French. We integrated 2 new Frenchspeaking performers into the project. We were superbly hosted and supported by the theatre – an object lesson in creative collaboration. The performance, with 31 workers including a stone mason, a drag queen and an astrophysicist, was attended by almost 500 people.

We continued our involvement in the Another Route fellowship programme which offers seed commissioning, an international residency, and mentoring to help internationalise 12 English artists. We are mentoring artist Hugh Malyon.

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 each version of 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.

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QUARANTINE Trustees’ annual report for the year ended 31 March 2023

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 took part in training in Disability awareness/confidence training, and continued work on a number of policies, as well as continuing to develop a new website.

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 on-going support through core grant funding.

In 2022/23 we received Theatre Tax Relief from the treasury relating to costs for the development & production of 12 Last Songs in Leeds and The people of in Northmoor, Manchester for the year ending March 2022.

Our team continued to work remotely from home in the main throughout 2022/23, plus using a coworking space in a more regular way for meetings plus working 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 in Brighton, Manchester and Strasbourg largely without any restrictions.

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 2022/23.

Beneficiaries of our services

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 and mentoring. 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.

The beneficiaries come from the following groups:

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, socio-economic status or level of engagement with the arts.

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QUARANTINE Trustees’ annual report for the year ended 31 March 2023

Financial review

The total income of the charity was £376,921 (2022: £271,118) consisting of £337,651 (2022: £242,919) unrestricted funds, and £39,270 (2022: £28,199) restricted funds. The income includes Theatre Tax Relief of £70,188 (2022: £22,847)

The total expenditure was £354,055 (2022: 379,031) consisting of £314,785 (2022: £242,932) unrestricted funds, and £39,270 (2022: £136,099) spent from restricted funds.

There was a surplus in year on unrestricted funds of £22,866 (2022: a deficit of £26,799). There was no surplus/deficit on restricted funds (2022: a deficit of £81,114). The deficit on restricted funds for 2022 was due to projects that were postponed during 2020/21 having been delivered in 2021/22, so utilising restricted income received in advance in 2020/21.

Our overall funds at 31 March 2023 are all unrestricted, £165,712 (2022: £142,846). This is made up of free reserves of £143,150 (2022: £87,269), fixed assets of £1,669 (2022: £831) and designated funds of £20,893 (2022: £54,746) to meet existing project commitments, the development of new work, and increase access, diversity and well-being. There were no unspent restricted funds at the year-end (2022: Nil).

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 2023 were £143,150 (2022: £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.

As at year end our free reserves (excluding designated funds and fixed assets) were above that target.

Plans for the future

Future plans include the development of projects for presentation in the UK and internationally, including new versions of 12 Last Songs and the large-scale public performance of What Is the City but the People?, for the Bergen International Festival and Sydney Opera House . We are developing a new intergenerational work in 3 strands – public engagement project in libraries, a touring performance and an artists residency - titled The Questions for 2023 to 2025; the development of a new creative project for Factory International/Aviva Studios, Manchester; a building takeover of Battersea Arts Centre in 2025; and the continuation of our work in supporting and developing creative talent.

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QUARANTINE Trustees’ annual report for the year ended 31 March 2023

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 2023 was 6 (2022: 6). 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 11 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.

Collaboration and working with other organisations is already described in the “Achievements and performance” section of this report.

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QUARANTINE Trustees’ annual report for the year ended 31 March 2023

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:

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.

04 / 12 / 2023 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 2023

I report on the accounts of the charity for the year ended 31 March 2023 set out on pages 9 to 23.

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:

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:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

    • to keep accounting records in accordance with section 130 of the Charities Act; and

    • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  2. have not been met; or

  3. 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

Date: 04 / 12 / 2023

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Quarantine

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023

----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2023 funds funds 2022
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 5,440 - 5,440 944 - 944
Charitable activities 4 256,639 39,270 295,909 214,960 28,199 243,159
Other trading activities 5 4,376 - 4,376 3,960 - 3,960
Other income 5 70,188 - 70,188 22,847 - 22,847
Investments 6 1,008 - 1,008 208 - 208
Total income 337,651 39,270 376,921 242,919 28,199 271,118
Expenditure on:
Raising funds 7 6,383 - 6,383 - - -
Charitable activities 8 308,402 39,270 347,672 242,932 136,099 379,031
Total expenditure 314,785 39,270 354,055 242,932 136,099 379,031
Net income/(expenditure) for the year 9 22,866 - 22,866 (13) (107,900) (107,913)
Transfer between funds - - - (26,786) 26,786 -
Net movement in funds for the year 22,866 - 22,866 (26,799) (81,114) (107,913)
Reconciliation of funds
Total funds brought forward 142,846 - 142,846 169,645 81,114 250,759
Total funds carried forward 165,712 - 165,712 142,846 - 142,846
----- 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

Balance sheet as at 31 March 2023

----- Start of picture text -----
Note 2023 2022
£ £ £ £
Fixed assets
Tangible assets 14 1,669 831
Total fixed assets 1,669 831
Current assets
Debtors 15 127,192 41,601
Cash at bank and in hand 44,434 162,517
Total current assets 171,626 204,118
Liabilities
Creditors: amounts falling
due in less than one year 16 (7,583) (62,103)
Net current assets 164,043 142,015
Total assets less current liabilities 165,712 142,846
Net assets 165,712 142,846
The funds of the charity:
Restricted income funds 18 - -
Unrestricted income funds 19 165,712 142,846
Total charity funds 165,712 142,846
----- 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:

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.

Approved by the trustees on and signed on their behalf by:04 / 12 / 2023

Angela Thomas, Trustee

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Quarantine

1 Accounting policies

Notes to the accounts for the year ended 31 March 2023

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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Notes to the accounts for the year ended 31 March 2023 (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:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g 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%

h 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.

i 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 2023 (continued)

j 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.

k 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.

l 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 10. Outstanding contributions at the year end were £1,173 which was paid in May 2023.

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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Quarantine

Notes to the accounts for the year ended 31 March 2023 (continued)

----- Start of picture text -----
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Donations 440 - 440 245 - 245
Grant 5,000 - 5,000 699 - 699
Total 5,440 - 5,440 944 - 944
4 Income from charitable activities
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Grants
Arts Council England 163,889 19,470 183,359 160,928 16,811 177,739
Manchester City Council 13,000 - 13,000 13,275 - 13,275
Granada Foundation - 2,000 2,000 - 2,000 2,000
The Rank Foundation 8,500 11,500 20,000 - 8,430 8,430
University of Leeds - 6,300 6,300 - - -
Charitable trading
Box office takings and commissioning
fees 71,250 - 71,250 38,270 - 38,270
Workshops and presentations - - - 487 - 487
Other - - - 2,000 958 2,958
Total 256,639 39,270 295,909 214,960 28,199 243,159
----- End of picture text -----

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Notes to the accounts for the year ended 31 March 2023 (continued)

Rent
Other income
Theatre Tax Relief
6
I
n
v
e
s
t
m
e
n
t
i
n
c
o
m
e
Income from bank deposits
7
C
o
s
t
o
f
r
a
i
s
i
n
g
f
u
n
d
s
Staff costs
Fundraiser's fees		 Unrestricted
£
3,510
866
70,188
74,564
Unrestricted
£
1,008
1,008
Unrestricted
£
810
5,573
6,383		 Restricted
£
-
-
-
-
Restricted
£
-
-
Restricted
£
-
-
-		 Total 2023
£
3,510
866
70,188
74,564
Total 2023
£
1,008
1,008
2023
£
810
5,573
6,383		 Unrestricted
£
3,960
-
22,847
26,807
Unrestricted
£
208
208
Unrestricted
£
-
-
-		 Restricted
£
-
-
-
-
Restricted
£
-
-
Restricted
£
-
-
-		 Total 2022
£
3,960
-
22,847
26,807
Total 2022
£
208
208
2022
£
-
-
-

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Notes to the accounts for the year ended 31 March 2023 (continued)

8 Analysis of expenditure on charitable activities

Sta
Fre
Tra
Pro
Ma
Off
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Ac
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e
Thi
De
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Ind		 ff costs
elance fees
ining and recruitment
duction costs
rketing and entertainment
ice and administration
gal and professional fees
preciation
ss on foreign exchange
ecoverable VAT
vernance costs
countancy services
ard meeting expenses
stricted expenditure
restricted expenditure

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i
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/
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f
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s is stated after charging/(crediting):
preciation
countancy fees
her services
ependent examiner's fee		 2023
£
177,722
19,957
1,105
100,439
10,830
30,635
125
1,160
(24)
2,237
3,182
304
347,672
39,270
308,402
347,672
2023
£
1,160
1,350
250
600		 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
2022
£
2,538
1,100
200
400

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Quarantine

Notes to the accounts for the year ended 31 March 2023 (continued)

10 Staff costs

Staff costs during the year were as follows:

Wages and salaries
ocial security costs
Pension costs
Allowances and benefits
A
n
a
l
y
s
e
d
a
s
f
o
l
l
o
w
s
undraising
Charitable activities		 2023
£
153,803
14,071
7,281
3,377
178,532
810
177,722
178,532		 2022
£
190,207
13,175
8,385
4,293
216,060
-
216,060
216,060

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 7 (2022: 9).

The average full time equivalent number of staff employed during the period was 5 (2022: 6).

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 £84,961 (2022: £75,813).

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

No member of the management committee received travel and subsistence expenses during the year (2022:£Nil).

Aggregate donations from related parties were £Nil (2022: £240).

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 (2022: nil).

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Notes to the accounts for the year ended 31 March 2023 (continued)

12 Government grants

The government grants recognised in the accounts were as follows:

Arts Council England
Manchester City Council
HMRC Employment Allowance
Department of Work and Pensions		 2023
£
183,359
13,000
5,000
-
201,359		 2022
£
177,739
13,275
5,000
699
196,713

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.

13 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.

14 Fixed assets: tangible assets

s
t
ditions

p
r
e
c
i
a
t
i
o
n
arge for the year

t
b
o
o
k
v
a
l
u
e
1 April 2022
31 March 2022
31 March 2023
1 April 2022
31 March 2023
31 March 2023		 Technical
equipment
£
24,325
-
24,325
23,910
415
24,325
-
415		 Computer
equipment
£
6,653
1,998
8,651
6,237
745
6,982
1,669
416		 £
30,978
1,998
32,976
30,147
1,160
31,307
1,669
831
Total

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15 Debtors

----- Start of picture text -----
2023 2022
£ £
Trade debtors 9,756 10,760
Other debtors 86,180 23,206
Prepayments and accrued income 31,256 7,635
127,192 41,601
16 Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 1,234 625
Other creditors and accruals 3,576 3,095
Deferred income - 54,470
Taxation and social security costs 2,773 3,913
7,583 62,103
17 Deferred income
2023 2022
£ £
Deferred income brought forward 54,470 12,541
Grants - 39,470
Commissioning fees - 15,000
Released to income from charitable activities (54,470) (12,541)
Deferred income carried forward - 54,470
----- End of picture text -----

During 2022 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.

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18 Analysis of movements in restricted funds

Last Songs
laborators Fun
tal
m
p
a
r
a
t
i
v
e
p
e
Last Songs
e to Shine
tal
e People of
klinghausen
e Beauty Projec
e People of
nchester
uld Like To Me
ject		 Balance at 1
April 2022
£
-
d
-
-
-
-

r
i
o
d
Balance at 1
April 2021
£
52,489
20,000
8,625
-
81,114
t
et		 Income
£
21,470
1,500
10,000
6,300
39,270
Income
£
16,811
2,958
8,430
-
28,199		 Expenditure
£
(21,470)
(1,500)
(10,000)
(6,300)
(39,270)
Expenditure
£
(91,603)
(23,588)
(18,466)
(2,442)
(136,099)		 Transfers
£
-
-
-
-
-
Transfers
£
22,303
630
1,411
2,442
26,786		 Balance at 31
March 2023
£
-
-
-
-
-
Balance at
31 March
2022
£
-
-
-
-
-

Note regarding transfers: Additional spending over and above the restricted funds available for the above projects was funded from unrestricted grants.

Note 18 continued

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Note 18 continued

Name of restricted fund Description, nature and purposes of the fund Would Like To Meet A pilot version of an artists' residency project bringing together pairs of artists Project at least 20 years apart in age, to discover and explore the questions they might have for each other, resourced from Rank Foundation grant Collaborators Fund Project to provide support for long-standing Quarantine collaborators to help develop their own work, partially resourced from The Rank Foundation and from free reserves (designated funds) The Beauty Project Project to research the value of beauty in performance, commissioned and resourced by the Centre for Cultural Value at the University of Leeds 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

19 Analysis of movements in unrestricted funds

Balance at 1
April 2022
£
87,269
4,746
40,000
10,000
831
142,846
signated funds:
ojects
signated property
sets fund
creasing access and
ersity
velopment of new
rk
neral fund		 Income
£
337,652
-
-
-
-
337,652		 Expenditure
£
(314,786)
-
-
-
-
(314,786)		 Transfers
£
33,015
483
(34,336)
-
838
-		 As at 31
March 2023
£
143,150
5,229
5,664
10,000
1,669
165,712

Note 19 continued

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Note 19 continued

----- Start of picture text -----
Comparative period
Balance at As at 31
1 April 2021 Income Expenditure Transfers March 2022
£ £ £ £ £
General fund 142,939 187,549 (235,513) (7,706) 87,269
Designated funds:
Organisational
development 19,080 - - (19,080) -
Projects 7,626 - (2,880) - 4,746
Development of new
work - 40,000 - - 40,000
Increasing access and
diversity - 10,000 - - 10,000
Well being - 2,000 (2,000) - -
Designated property
assets fund - 3,369 (2,538) - 831
169,645 242,918 (242,931) (26,786) 142,846
----- End of picture text -----

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.

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Notes to the accounts for the year ended 31 March 2023 (continued)

20 Analysis of net assets between funds

gible fixed assets
t current assets/(liabilities)
al
m
p
a
r
a
t
i
v
e
p
e
r
i
o
d
ngible fixed assets
t current assets/(liabilities)
al		 General
fund
£
1,669
141,481
143,150
General
fund
£
831
86,438
87,269		 Designated
funds
£
-
22,562
22,562
Designated
funds
£
-
55,577
55,577		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
-		 Total 2023
£
1,669
164,043
165,712
Total 2022
£
831
142,015
142,846

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