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2021-03-31-accounts

Page
Reference and Administrative Details ofthe Charity, its Trustees and Advisem
Trustees'
Report
2-8
Trustees'
Responsibilities
Statement
Independent
Auditors'
Report on the Financial Statements
Statement ofFinancial Activities 14
Balance Sheet
Statement of Cash Flows 16
Notes to the FInanclal Statements 17 - 34
Trustees Mehmet Ergen (Chair, resigned as Chair 11November 2021) resigned as Chair 11November 2021) resigned as Chair 11November 2021)
Abdullah
Tarcsnli,
Gsbnel Gbadamosi
Lynne McKenzie
Jack Shepherd
(resigned 15lylay 2022)
Ben Todd (appointed as Trustee and Chair 11 November 2021, resigned as Chair
15 May 2022)
Andrew
Cripps (appointed
as Trustee and Chair
15May 2022)
Naz Yeni (appointed as Trustee 15May 2022)
Company
number
registered 05242988
Charity registered
number 1108613
Registered office 24 Ashwin Drest
London
EB3DL
Company secretary Leyla Nezli (reiigned 15Msy 2022)
Chair ofTrustees Mehmet
Ergen (resigned ss Chair 11November
2021)
Ben Todd (appointed Chair 11November 2021)
Independentauditors MHA Madntyre
Hudson
Ch snared
Accountants
2 Londan Wall Place
Landon
EC2Y 5AU

Unrestricted Restricted Total Tofnf
funds funds funds funds
Note 2021
f
2021 2021
E
2020
Income from:
Donations
and grants
516,119 672,690 1.355,606 550,715
Charitable
act nnTies
18,279 16,279 1,113,211
Other income 790 750 00,528
Total income 535,148 672,690 1,407,838 1,754,455
Expenditure
on:
Charrlable
activities
7,8 87,945 889,163 977,108 2,037,742
Total expenditure 889,163 977,106 2.037,742
Net movement
In funds
447,203 I16,473) 430,730 (283,287)
Reconciliation
offunds:
Total funds
brought
forward 20,786 2,092,793 2.113,581 2,308,868
Net movement
in funds
447,203 l16,473) 430,730 f283,287)
Total funds carded forward 467,991 2,076,320 2,844,311 2,I13,581
2021 2020
Note 6 6
Fixed assets
Tangible assets 12 2,107,994 2,240,454
2,107,994 2,240,454
Current assets
Debtors 13 406,966 3B1,990
Cash at bank and in hand 295,493 48,584
702,459 430,574
Creditors
amounts
falling due vnthin one
year 14 (224,048) (475,362)
Net current assets I liabilites 478,411 (44,788)
Total assets less current liabilities 2,586,405 2,195,666
Creditors: amounts
than one year
falling due after more 15 (42,084) (82,085)
Total net assets 2,544,311 2 113,581
Charity funds
Restncted funds 16 2,076,320 2,092, 793
UnrestrNed
funds
16 467,991 20,7ee
Total funds 2,544,311 2,113,581

2021 2020
Note 6
Cash flows from operating activities
Net cash used
in operating
actwities 19 294JKO 42,722
Cash flows from investing activities
Purchase oftangible fixed assets 12 (1,606) (9,439)
Net cash used in investing activities (1,908) (8,439)
Cash flows from financing activities
Repayments
of borrowing
15,14 (46,346) fff,288)
Net cash used in financing activities (46,348) (11,288)
Change
in cash and cash
equivalents
in
the year 248.909 22,996
Cash and cash equivalents at the beginning ofthe year 19 48,594 25,589
Cash and cash equivalents at the end of the year 19 298,493 49594
The notes on pages 17to 34form part ofthese finsnwai statements

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
E
DonstIons 62,548 38,535 101,386
Grants 453,571 833,852 1,287,423
Total 2021 516,119 872,690 1,388,809
Unrestricted Res tn cled Total
funds funds funds
2020f 2020 2020f
Donebons 132,486 2000 134.486
Grants 301,739 114,491 416,230
Total 2020 434,225 116,491 550,716
5. Income from charitable activities
Unrestncted Total
funds funds
2021f 2021f
Professional Theatre 335
Talent Development 2,280
Environmental Susteinstritay
Venue Operation 15,664 18,664
Total 2021 18,279 18,279

Vents fueled rond
funds funds
2020f 2020
Professional Theatre 994,382 99s,382
Talent Development 65,026 55.026
Environmental Susteinability 3,091 3,091
Venue Operation 60.712 60.712
Total 2020 1 113,211 1.113,211

Unrastdcted Total
funds funds
2021f 2021
Theatre tax credit claim 750 780
Unres tn'c ted Tofef
funds funds
2020 2020
6
Theatre tax credit claim 90.528

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
Professional Theatre 76,545 729,096 806,641
Talent Development 9,706 18,259 28,966
Environmental Sustainebilrty (1,847l 2,678 1,031
Venue Operation 3,34f 138,13I0 141~71
Total 2021 87,945 869,183 977,108
ifnfastnc ted Rostnctsd Total
futtda funds funds
2020f 2020f 2020f
Professional Theatre 1,709,649 165,437 1,875,086
Talent Development 57,075 65,488 122,563
Environmental Sustainabilrty 5,045 5.045
Venue Operation 24,684 10,364 35.048
Total 2020 1,796,453 241,289 2,037, 742

Activities
undertaken Support Total
directly costa funds
2021 2021 2021
f. 8
Professional Theatre 601,638 204,003 808,841
Talent Development 16,092 12,873 28,888
Environmental Sustainabilrty 1,031 1,031
Venue Operation 24,107 117,364 141,471
Total 2021 642,868 334,240 877,108
Actrvrtias
underf
a)ran
Supporf Total
directty costs funds
2020 2020 2020
9 8
Profess ionel Theatre f,312,743 562,343 1,875,086
Talent Development 106.724 15.839 122,563
Environmental Sustainability 5,045 5.045
Venue Operation 13,930 21,118 35,048
Total 2 020 1,438,442 599,300 2,037, 742

Total Toter
funds funds
2021 2020
Depreciation 134,066 134,728
Front of House 7,724 79,336
Comms and marketing 119 f09,563
Technical services 3,641 63,4f9
Governance costs 8,000 8,000
Utilities 11,613 21,060
Insurance 6,734 5,253
Tel ace
mme
3,096 5,560
Professional fees 17.362 8,817
Bank interest 3,669 4,508
Memberships 3,640 4,485
Office and admin 21,179 26,071
Travel and subsistence 843 4056
Rent and rates 22,636 49,441
Bad debt 75,000
Buikling cos'Is 90,699
9. Governance costs - Auditors' remuneration
2021 2020
2
Fees payable to the Chanty's auditor for the audit ofthe Chanty's annual
accouitis 8,000

2021
E
Wages and science 529rtt33 603,283
Social secunty costs 33,118 3S505
Pension costs 14.644 fS,798
2021 2020
No. lVo
Full bme staff 13 f4
Equivalent full time staff from casual worker pool 7 9
22

Long4erm
leasehold Plant and Computer
Pre Petty
6
machinery
6
equipment
6
Total
Cost orvaluation
At 1 April 2020 3,389,541 105,805 10,508 3,505,854
Arklitions 1,606 1,5D6
At 31 March 2021 3,389,541 1DSAIDS 12,114 3,507,46D
Depreciation
At 1 April 2020 1.157,599 9,167 1,265,400
Charge for the year 13D,529 3.0D1 536 134,066
At 31 March 2021 1.26B,128 1D1,636 9,703 1,399,466
Net book value
At 31 March 2021 2,101,413 4,170 2,411 2,107,994
At 31lrtemh 2020 2,231,942 7,171 1,341 2,240,454

2021 2020
6
Trade debtors 14,861 43,051
Other debtors 387,605 327,004
Prepayments and accrued income 11,935
406,968 381.990

2021 2020
E
Bank loans 7,906 14,280
Trade creditors 39,263 144,848
Other taxation and social security 95,741 95,780
Other creditors 69,136 125887
Accruals and deferred income 12,000 94.787
224,046 475,352
2D21
Deferred income at 1 Apnl 2020 94,767 48,155
Resources deferrerl during the year 12,000 94,787
Amounts
released
from previous periods (94.767) f48,185)
12,000 94,787

Cnati tom: Amounts
falling due after more tha
n one year
2021
6
2020f
Bank loans 82,055

Balance at 1 Transfers Balance at
31 March
April 2020
6
Inoome Expenditure inlout
6
2021
6
Unrestrirted
funds
Designated
funds
Areola Theatre Ltd 123,594 123,594
General funds
General
Fund
20,788 535,148 (87,946) (123,694) 344,397
Total Unrestricted funds 20,789 535,146 (87,945) 467,991
Restricted funde
Capital fund 2,D71,501 (121,853) 1,949,648
Participation 5.042 5,042
Artistic Programming 14,250 17,DDD (15,706) 15545
Joseph Rowntree Charitable
Trust 10,766 (9,176) 1,590
Green Areola 2, DDD 13,275 (2,534) 12,741
Covid-19 Funds 721,998 (721,998)
Facilities 109,651 (17,897) 91,754
2,092,793 872,690 (889,163) 2,076,320
Total offunds 2,113,581 1.407,838 (977,108) 2.544,311

Statement offunds offunds —prior year
Balance at
Balarrce al 31 tufa ref
1Apnl 2019f Income
f
Expenditure
f
2020
f
Unrestricted funds
General
Fund
179,277 1,637,954 (1,796,4531 20,788
Restricted funds
Capital fund 2.f93354 (121,853) 2.071,501
Participation 7.237 64,722 (66,917) 5,042
Artistic Prog ramming 17,000 49,759 (52519J 14,2S0
Joseph Rowntree Chantabta Trust 2,000 2,000
2217591 116,49'I (241,289) 2,092793
Total offunds 2396,868 1,754,4S5 (2,037,742) 2,113581

Unrestricted Unrestricted Restricted Total
funds funds funds
2021 2021 2021
6 6
Tangible fixed assets 158,344 1,949,650 2,107,994
Current assets 562,177 140,282 702,469
Creditors due within one year (252,530) (13,612) (266,142)
Total 467,991 2,076,320 2,644,311
Analysis ofnet assets between funds - prior year
Vrvsistnc ted Restncted Total
funds funds funds
2020 2020 2020
6 T. 2
Tangible fixed assets 168.953 2.071.501 2,240 454
Current assets 409.282 21.292 430,574
Creditors due within one year (475,362) (475,362)
Crsddors due in more than one year (82,085) (82,085)
Total 20,788 2,092,793 2,113,581
16. Reconcgiation ofnet movement In funds to net cash flow from operating activities
2021 2020
2
Net
income/expenditure
for the year (es per Statement of Financial
Acbvitias) 430,730 (283,287)
Adjustments for:
Depreciabon
charges
134,066 134,728
(Increase))decrease in debtors (24,976) 54,983
(Dscreasellincrease in creditors (244,960) 136.298
Net cash provided
by
operating activities 294,660 42 722

Cash in hend 2021
295,493
2020f
48,584
Total cash and cash equivalents 295,493 48,584
20. Analysis ofchanges in net debt
At 1 April At 31 March
2020 Cash flows 2021
Cash at bank and in hand 246,909 295,493
Debt due within 1 year (14,260) 6,354 (7,906)
l3ebt due after 1 year (82,085) 39,991 (42,094)
(47,761) 293,254 245,493