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2021-03-31-accounts

Registered number: 04203130 Charity number: 1109931

Proper Job Theatre Company

INDEPENDENTLY EXAMINED ACCOUNTS FOR THE YEAR ENDED 31/03/2021

Prepared By:

Harvey Guinan LLP Chartered Certified Accountants 310/311 Vanilla Factory 39 Fleet Street Liverpool Merseyside L1 4AR

Proper Job Theatre Company

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/03/2021

TRUSTEES

Nigel Broadbent Louise Miller (resigned 12 October 2020) Richard Mulhearn (resigned 11 June 2021) Victoria Harper Neil Crossley Kimberley Sykes Catherine McGrath Sherelle Fairweather (appointed 14 January 2021)

SECRETARY

Dr Chloe Whitehead

REGISTERED OFFICE

48a Byram Arcade Westgate Huddersfield West Yorkshire HD1 1ND

COMPANY NUMBER

04203130

CHARITY NUMBER 1109931

BANKERS

Royal Bank of Scotland PLC

INDEPENDENT EXAMINER - Julie Guinan FCCA Harvey Guinan LLP Chartered Certified Accountants 310/311 Vanilla Factory 39 Fleet Street Liverpool Merseyside L1 4AR

page 1

Proper Job Theatre Company

ACCOUNTS FOR THE YEAR ENDED 31/03/2021

CONTENTS
Page
Report of the Trustees 3
Independent Examiner's Statement 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Accounts 13 to 24
Detailed Statement of Financial Activities 25

page 2

Proper Job Theatre Company

FOR THE YEAR ENDED 31/03/2021

TRUSTEES' REPORT

The trustees present their report and accounts for the year ended 31/03/2021

The financial statements have been prepared in accordance with the charity's trust deed, the Charities Act 2011, the Companies Act 2006 and 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) (effective 1 January 2015).

The Trustees intend that this report also serves as the Statutory Directors' Report.

STRUCTURE GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

Proper Job Theatre Company is a company limited by guarantee governed by its Memorandum of Association dated 20 April 2001 on incorporation and as amended by special resolution dated 31 March 2005 and 5 February 2007 and revised Memorandum and Articles of Association dated 11 October 2016 and a resolution dated 2 November 2016. It became a registered charity on 9th June 2005. On the winding up of the charity each member will contribute £1.

COMPANY INFORMATION

Company Information details are provided in these accounts on page 1.

Proper Job Theatre Company has a Committee of Trustees, which plan to meet quarterly. The Board sets out and approves the policies to be adopted to achieve the Charity's objectives. In setting these policies the trustees give full consideration to guidance issued by the Charities Commission to ensure that the charity complies with the requirements regarding public benefit. The policies and the day to day management of the Charity are implemented by the Staff. The Charity has a Development Plan, which it is using to focus on immediate, medium and long-term aims. The work programme as detailed in the plan is developed and delivered by the staff team, Freelance Professional Support Workers and Contractors. Recruitment of Trustees is based upon diversity and equal opportunities. As a Board the Trustees represent the Legal, Business and Arts sectors. The Trustees are from wide ranging professional backgrounds including Legal, Human Resources and Theatre Technology and Business Management. Induction of new Trustees involves a detailed introductory programme whereby the new Trustee receives copies of Strategic and Business Planning documents, the financial statements and all other relevant policies and issues of the organisation and has time to discuss these with the Board and Executive Management. When training needs are identified an action plan is put in place and appropriate training delivered.

VOLUNTEERS

Proper Job has a vibrant and thriving community of volunteers that contribute hugely to the running of the organisation. Volunteers are crucial to all aspects of delivery in the LAB projects from recruitment, course admin to frontline delivery alongside trained staff volunteers help the projects deliver fantastic outcomes. The company also runs a volunteer training programme and helps in the progression of volunteers onto other opportunities for volunteering as well as employment. Proper Job engages with about 78 volunteers a year.

page 3

Proper Job Theatre Company

FOR THE YEAR ENDED 31/03/2021

TRUSTEES' REPORT

TRUSTEES

The names of the present trustees and all who held office during the year are shown on page 1.

Since the last AGM Sherelle Fairweather has been appointed as a Trustee and in accordance with the provisions of the Charity's Articles of Association, at a forthcoming Annual General Meeting of the Charity, will require re election

Key Management Personnel:

Chief Executive: Dr Chloe Whitehead

Finance and Artistic Director : James Beale

Pay Policy for Senior Staff

The directors consider the board of directors who are the trustees and the senior management team comprising the Chief Executive, Finance and Artistic Director and their team to be in charge of directing controlling running and operating the Charity on a day to day basis. All directors give of their time freely and no director received remuneration in the year. Details of directors' expenses and related party transactions are disclosed in the notes to the accounts.

The pay of senior staff is reviewed and reflects the level of skill experience and knowledge for the roles and remuneration levels in the sector.

Trustees' Responsibilities in relation to the Financial Statements

The Trustees (who are also directors of Proper Job Theatre Company for the purpose 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:

page 4

Proper Job Theatre Company

FOR THE YEAR ENDED 31/03/2021

TRUSTEES' REPORT

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

OUR PURPOSES AND ACTIVITIES

PRINCIPAL ACTIVITY

OBJECTIVES AND ACTIVITIES

The advancement of education is our contribution to the public benefit.

The objectives of the charity are;

The primary area of benefit will be the North of England.

ACHIEVEMENTS AND PERFORMANCE

PROPER JOB THEATRE COMPANY has a history of profound engagement, creating projects that change lives, inspire the imagination and develop the creative skills of communities. The company's identity is based on our ground-breaking arts intervention, The LAB and our theatre is based on the stories that arise from this work and other pressing contemporary issues.

The financial year 2020-21 has been a year dominated by the pandemic but has seen an expansion of our activity as individuals and communities have turned towards Proper Job's participatory activity as a way to help wellbeing, connect with other people and develop their creativity. All of the company's projects have been delivered online including digital performances, participatory workshops delivered by participants and arts based community engagement work.

page 5

Proper Job Theatre Company

FOR THE YEAR ENDED 31/03/2021

TRUSTEES' REPORT

The company continues to engage with the most difficult to reach in the poorest communities across the north of England, especially in Kirklees, Calderdale and Manchester and our activities show startlingly good achievements especially in the context of the pandemic; we want to work more closely with partners to tell this story.

The full results for our social impact report for 2021 are still to be correlated however the results for the year April 2020 to February 2021 have seen the company engage with 2,124 participants, deliver 890 group sessions with 1,983 individual interventions/ consultations and support sessions.

Over 63% of all participants are from the 10% most deprived wards in the country and almost 40% are from ethnically minoritised communities.

93 % of individuals have reported that our projects have positively changed their lives (the remaining 7% did not comment negatively) and the social impact of our work is calculated as being worth 29 times the value of investment. That is, every pound invested in our activity yields £29 of social impact through increased wellbeing, jobs found, volunteering undertaken or education accessed

The company continues to develop innovative theatre productions with a digital version of the Trial being produced in 2020 and a tour of the Theatre performance taking place in autumn 2021. The digital performance was seen by over 600 people in just 3 days and marked a new and exciting form for the company to develop going forward.

FUTURE PLANS

FUTURE PLANS

In 2021/2022 the company will continue to help communities rebuild following the impacts of COVID 19 using our innovative arts- based practice to help those from the most difficult to reach communities. Moving most of our work online has ensured that the company can remain flexible in the face of the many challenges that will arise due to the pandemic, especially in relation to the reluctance of many to return to face to face work.

We are hopeful to continue to secure investment through social enterprise support and the national lottery to increase engagement, progression and employment from our programmes including works better, the LAB and our Arts Hub activity.

RISK MANAGEMENT

The major risks to which the Charity is exposed concern business risk and operating risk and in particular raising adequate funds or generating sufficient income to cover costs. The Board confirms that the day to day reporting systems and controls operated and regularly monitored by the organisation are designed to mitigate those risks.

FINANCIAL REVIEW

Total incoming resources were £823,296 (2020 £624,677) and total resources expended were £751,923 (2020 £620,968) giving rise to net incoming resources of £71,373 (2020 £3,709). The net movement on funds comprised net incoming resources of £52,749 (2020 £4,859) on the unrestricted fund and £18,624 net incoming resources on the restricted funds (2020 £1,150 net outgoing resources on the restricted fund) .

page 6

Proper Job Theatre Company

FOR THE YEAR ENDED 31/03/2021

TRUSTEES' REPORT

At 31 March 2021 the position on funds was £89,249 (2020 £36,500) unrestricted funds and £18,624 (2020 £nil) restricted funds giving total funds £107,873 (2020 £36,500).

RESERVES POLICY

The organisation is run on a not for profit basis but for prudent management the Board plan to build a reserve of 50 -75% of annual turnover. In accordance with the Statement of Recommended practice Accounting and Reporting by Charities the Board aims to maintain a level of free reserves (that is those funds not tied up in fixed assets, designated or restricted funds) to establish a sustainable entity, manage funding for eligible expenditure claimed in arrears and guard against contingencies. The actual free reserves at 31 March 2021 were £87,419 (2020 £32,847). The Charity is working towards diversification and aims to hold free reserves representing 50-75% annual turnover which based upon the 2021 accounts would be £411,648 - £617,472. This is an ambition at the moment but the charity is developing its business planning to work towards building reserves for sustainability.

FIXED ASSETS

Details of the movement on fixed assets are shown in the notes to the accounts.

EMPLOYEES

Proper Job Theatre Company is committed to equal opportunities at every level.

RELATED PARTIES AND RELATIONSHIPS WITH OTHER ORGANISATIONS

Any connection between a trustee or senior manager of the charity with a production company, contractor, consultant, actor, performer or freelancer must be disclosed to the whole board of trustees in the same way as other contractual relationships with related parties.

Proper Job Theatre Company and Proper Job Training Community Interest Company (Registered Company Number 1973065) work collaboratively.

Details of related party transactions are stated in the notes to these financial statements.

INDEPENDENT EXAMINER

The Independent Examiner, Julie Guinan on behalf of Harvey Guinan, has indicated her willingness to remain in office and a resolution will be proposed for re-appointment at the forthcoming Annual General Meeting.

APPROVAL

The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.

This report was approved by the Board of Trustees on 04/10/2021

page 7

Proper Job Theatre Company

we Neil Crossley Trustee

FOR THE YEAR ENDED 31/03/2021 TRUSTEES' REPORT

page 8

Proper Job Theatre Company

INDEPENDENT EXAMINER'S STATEMENT

FOR THE YEAR ENDED 31/03/2021

I report on the accounts of the company for the year ended 31/03/2021 which are set herewith.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity's trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act).

INDEPENDENT EXAMINERS STATEMENT

The company's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ACCA.

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Harvey Guinan LLP - Julie Guinan FCCA Independent Examiner 310/311 Vanilla Factory 39 Fleet Street Liverpool fobs fran Merseyside L1 4AR 04/10/2021

page 9

Proper Job Theatre Company

Statement of Financial Activities for the year ended 31/03/2021

Income
Income from generated funds
Income from charitable activities
Total Income
Expenses
Costs of generating funds
Expenditure on Charitable activities
Total Expenses
Net Income
Net movement in funds:
Net income for the year
Total funds brought forward
Net funds carried forward
Unrestricted
funds
£
246,612
246,612
193,863
193,863
52,749
52,749
36,500
89,249
Restricted
funds
£
576,684
576,684
558,060
558,060
18,624
18,624
-
18,624
2021
Total
£
823,296
823,296
751,923
751,923
71,373
71,373
36,500
107,873
2020
Total
£
624,677
624,677
620,968
620,968
3,709
3,709
32,791
36,500

This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

page 10

Proper Job Theatre Company

BALANCE SHEET AT 31/03/2021 BALANCE SHEET AT 31/03/2021
2021 2020
Notes £ £
FIXED ASSETS
Tangible assets 4 1,830 3,653
CURRENT ASSETS
Debtors (amounts falling due within one year) 5 132,456 181,680
Cash at bank and in hand 246,178 39,008
378,634 220,688
CREDITORS: Amounts falling due within one year 6 148,431 99,313
NET CURRENT ASSETS 230,203 121,375
TOTAL ASSETS LESS CURRENT LIABILITIES 232,033 125,028
CREDITORS: Amounts falling due after more than one year 7 124,160 88,528
NET ASSETS 107,873 36,500
RESERVES
Unrestricted funds 9
General fund 89,249 36,500
Restricted funds 10 18,624 -
107,873 36,500

For the year ending 31/03/2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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 have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board of trustees on 04/10/2021 and signed on their behalf by ............................. we, Neil Crossley Trustee

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Proper Job Theatre Company

CASH FLOW FOR THE YEAR ENDED 31/03/2021
Notes
NET CASH INFLOW FROM OPERATING ACTIVITIES
17a
CAPITAL EXPENDITURE AND FINANCIAL INVESTMENT
NET CASH INFLOW BEFORE FINANCING
FINANCING
INCREASE IN CASH
2021
£
217,299
217,299
217,299

page 12

Proper Job Theatre Company

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/03/2021

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

1b. Incoming Resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

1c. Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1d. Allocation And Apportionment Of Costs

All costs relate to the single activity of the charitable company and are recognised accordingly.

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Proper Job Theatre Company

1e. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purpose or projects.

1f. Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Grants received to fund Fixed assets are credited to the restricted fund and depreciation charged against that fund over the expected useful lives of the assets.

Equipment Motor Cars

straight line 25 % straight line 25 %

1g. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1h. Turnover

Turnover represents the invoiced value of goods and services supplied by the company. The charity is not registered for vat.

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Proper Job Theatre Company

1i. Basis Of Preparing The Accounts

At the time of preparing the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees therefore continue to operate the going concern basis of accounting in the preparation of the accounts

Covid -19 has had a profound effect on the Charity and the Community it serves. The safety of our staff and the individuals who access our services is of paramount importance so all of our learning moved to online delivery with outputs still being met during lockdown restrictions and currently we offer remote and face to face learning and look forward to delivering theatre once again. During Covid -19 the Charity has received covid financial support from its key Funders for which it is grateful. The Trustees have considered the impact of Covid - 19 on the Charity and the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. In considering the going concern the Trustees have considered a period of at least 12 months from the date these financial statements are authorised.

1j. Debtors Policy

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking accounts of any discount due.

1k. Policy For Income Recognition

Items of income are recognised and included in the accounts when all the following are met: (1)The charity has entitlement to the funds; (2) Any performance conditions attached to the income have been met or are fully within the control of the charity; (3) There is sufficient certainty that receipt of the income is considered probable and (4) The amount can be measured reliably

1l. Cash At Bank And In Hand Policy

Cash at bank and in hand includes cash and short term 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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Proper Job Theatre Company

1m. Creditors And Provisions Policy

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a 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 value amount after allowing for any discount due.

1n. Financial Instruments Policy

The charity 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.

2. DIRECTORS AND EMPLOYEES

Particulars of employees (including directors) are shown below:

Employee costs during the year amounted to:
Wages and salaries
Social security costs
Pension costs
2021
£
312,010
23,864
90,232
426,106
2020
£
201,905
14,824
12,926
229,655

There were 13 employees on average employed during the year ; Managers;2 Admin and Finance:1 Delivery: 10 including some Part Time.

The aggregate remuneration of key management personnel (2) is £99,994.

There were no employees whose remuneration was £60,000 or more. No Trustee received remuneration.

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Proper Job Theatre Company

3. PENSION CONTRIBUTIONS

3. PENSION CONTRIBUTIONS
Pension contributions 2021
£
90,232
90,232
2020
£
12,926
12,926

4. TANGIBLE FIXED ASSETS

Cost
At 01/04/2020
At 31/03/2021
Depreciation
At 01/04/2020
For the year
At 31/03/2021
Net Book Amounts
At 31/03/2021
At 31/03/2020
Equipment
£
75,106
75,106
75,102
-
75,102
4
4
Motor
Cars
£
7,295
7,295
3,646
1,823
5,469
1,826
3,649
Total
£
82,401
82,401
78,748
1,823
80,571
1,830
3,653

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Proper Job Theatre Company

5. DEBTORS
Amounts falling due within one year:
Trade debtors
Other debtors
2021
£
6,165
126,291
132,456
2020
£
28,527
153,153
181,680
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts
Trade creditors
Taxation and social security
Other creditors
2021
£
45,506
800
1,886
100,239
148,431
2020
£
50,166
800
851
47,496
99,313

Included in bank loans and overdraft due in less than one year is a loan of £13,255 (2020 £17,815) at 0% interest guaranteed by J Beale, spouse of the Chief Executive Officer C Beale and a senior member of the management team.

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Proper Job Theatre Company

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans and overdrafts 2021
£
124,160
124,160
2020
£
88,528
88,528

Included in other creditors are:

8. LIMITED BY GUARANTEE

The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £1.00, to the company should it be wound up. At 31/03/2021 there were 7 members.

9. UNRESTRICTED FUNDS

General fund Brought
forward
£
36,500
36,500
Incoming
resources
£
246,612
246,612
Outgoing
resources
£
(193,863)
(193,863)
Transfers
£
-
-
Carried
forward
£
89,249
89,249

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Proper Job Theatre Company

10. RESTRICTED FUNDS

Small Community Fund grants
Lottery Community Fund TNLCF CCSF
Big Lottery
Arts Council of England
Good Things Foundation
Manchester City Council
Works Better
Greater Manchester Combined Authority
Arts Council England Coronavirus Recovery Fund
Social Enterprise Support Fund
Small project grants
WEA
Brought
forward
£
-
-
-
-
-
-
-
-
-
-
-
-
-
Incoming
resources
£
1,188
98,748
31,000
32,423
1,250
5,000
225,005
15,000
64,401
84,902
5,798
11,969
576,684
Outgoing
resources
£
(1,188)
(80,124)
(31,000)
(32,423)
(1,250)
(5,000)
(225,005)
(15,000)
(64,401)
(84,902)
(5,798)
(11,969)
(558,060)
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
Carried
forward
£
-
18,624
-
-
-
-
-
-
-
-
-
-
18,624

Small Community Fund grants

Covid-19 Community support funds

Lottery Community Fund TNLCF CCSF

Covid support grant

Big Lottery

Grant for LAB Project

Arts Council of England

Emergency Covid Funding

Good Things Foundation

Funds for Digital Inclusion

Manchester City Council

Covid support grant

Works Better

Funds to offer support to get people into work

Greater Manchester Combined Authority

Funds to support remote learning

Arts Council England Coronavirus Recovery Fund

ACE Coronavirus support

Social Enterprise Support Fund

Funds for supporting people into education and employment

Small project grants

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Proper Job Theatre Company

Funds for activities

WEA

Funds for adult learning

11. RELATED PARTY TRANSACTIONS

Proper Job Theatre Company and Proper Job Training Community Interest Company (Registered Company Number 1973065) work collaboratively.

Dr Chloe Whitehead and James Beale are directors of Proper Job Community Interest Company.

The company paid £35,220 (2020 £39,853) to Dr C Whitehead and £46,767 (2020 £39,853) to Mr J Beale for Fees arising from the provision of professional artistic services including travel, contracting special artists, equipment hire and theatre design, production, writing, choreography, management, and directing to the Charitable Company. Mr J Beale is an employee and the spouse of Dr C Whitehead the Chief Executive Officer and both are key management personnel. Mr J Beale the spouse of Dr C Whitehead, the CEO, guarantees a loan with a balance of £13,255 (2020 £17,815) in creditors due in less than one year. The company paid £nil (2020 £8,570) Freelance Artistic Fees for Choreography to Dr C Whitehead.

12. GENERAL INFORMATION

Proper Job Theatre Company, a company limited by guarantee and a registered charity is incorporated and domiciled in England and Wales, and has its registered office and principal place of business at 48a Byram Arcade, Westgate, Huddersfield, HD1 1ND. The functional currency of the company is sterling.

13. CORPORATION TAX STATUS

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. The charity makes a theatre relief claim which is included in debtors to the accounts.

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Proper Job Theatre Company

14. INCOMING RESOUCES

2021 2020
£ £
WEA 11,969 -
Arts Council of England 32,423 -
Other Performance Income - 6,658
Big Lottery - Restricted 31,000 69,000
Project Delivery:LAB Huddersfield 88,879 81,202
Project Delivery:LAB Funding - Manchester 67,679 140,822
Project Delivery:One Off Projects/Payments 10,248 (4,448)
Greater Manchester Combined Authority Remote Learning 15,000 -
Project Grant: Restricted: NOVA - 9,425
Arts Council England CRF 64,401 -
Talent Match - (915)
Social Enterprise Support Fund 84,902 -
Project Grants Thrive - Restricted - 19,000
General Project Grants 8,877 400
Here For You Grant - Restricted 11,091 13,536
The Trial Grant - Restricted - 4,080
Works Better Grant - Restricted 225,005 118,305
Groundwork - Restricted - 15,171
Theatre Relief Claims 32,189 31,662
Project Delivery: Work and Skills 37,520 94,956
Workshop Income 3,365 10,823
Covid Grants - Lottery Community Fund 2021 98,748 15,000
_ _
823,296 624,677
======= =======

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Proper Job Theatre Company

15. CHARITABLE EXPENDITURE

All expenditure of the charity relates to the delivery of its objects and is therefore considered as direct charitable expenditure as detailed on the Statement of Financial Activities with the exception of governance costs shown separately (accountancy and statutory costs). Costs directly attributible to activities are shown below together with the costs incurred to support the activity, allocated based on time.

Administration costs include depreciation, telephone, insurance, printing postage and stationery, cleaning, travel computer and IT costs and office consumable costs.

2021 2020
Direct Project costs 240,287 307,691
Premises Costs 17,313 18,747
Finance Costs 9,321 8,588
Staff Costs 423,106 226,655
Administration Costs 58,896 56,287
__ __
Charitable Activity 748,923 617,968
Governance Cost:Accountancy and Statutory 3,000 3,000

16. NET ASSETS BETWEEN FUNDS

Unrestricted Restricted 2021
Funds Funds Total
Funds
Tangible fixed assets 1,830 - 1,830
Net Current Assets 211,579 18,624 230,203
Creditors:More than 12 months (124,160) - (124,160)
--------- --------- ---------
89,249 18,624 107,873
===== ===== =====

17. NOTES TO THE CASHFLOW STATEMENT

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Proper Job Theatre Company

17a. Reconciliation of operating profit to net cash flow from operating activities

17a. Reconciliation of operating profit to net cash flow from operating activities
Operating profit
Depreciation of tangible assets
Decrease in debtors
Increase in creditors
Net cash inflow from operating activities
£
81,502
1,823
49,224
84,750
217,299

17b. Analysis of changes in cash and cash equivalents during the year

Balance at 01/04/2020
Net cash inflow
Balance at 31/03/2021
17c. Analysis of changes in financing year
Balance at 01/04/2020
Cash outflow from financing
Balance at 31/03/2021
Share
Capital
£
-
-
2021
£
39,008
207,170
246,178
2020
£
12,783
26,225
39,008
Loans and
finance
lease
obligations
£
(138,694)
30,972
2020
£
12,783
26,225
39,008
- (107,722)

page 24

Proper Job Theatre Company

Incoming Resources
for the year ended 31/03/2021
Incoming resources
Incoming resources from generated funds
Charitable Activity
Kirklees MBC
Arts Council of England
Other Performance Income
Other Income
Big Lottery - Restricted
Project Delivery:LAB Huddersfield
Project Delivery:LAB Funding - LAB Manchester
Project Delivery:One Off Projects/Payments
Project Grants
Project Delivery:Work and Skills
Talent Match
Theatre Relief Claims
Project Grants
Workshop Income - CLW
COVID19 Grants
-
32,423
-
37,520
31,000
88,879
67,679
10,248
-
-
32,189
519,993
3,365
-
2021
£
267,749
555,547
823,296
823,296
400
-
6,658
-
69,000
81,202
140,822
(4,448)
94,956
(915)
31,662
179,517
10,823
15,000
2020
£
293,634
331,043
624,677
624,677

page 25

Proper Job Theatre Company

Expenses for the year ended 31/03/2021

Expenses
Costs of generating funds
Charitable Activities
Project Costs: The Trial
Project Costs:CLW Expenses
Project Costs:LAB
Project Costs Marketing
Project Costs: Other
Project Costs: Dorian
Project Costs: Groundworks
Project Costs: Here for You
Bad debts
Talent Match
Heat and light (electricity)
Rent
Cleaning
Salaries
NIC employer (wages and salaries)
Pension contributions
Canteen
Freelance Fees
Training
Computer costs
Professional fees
Insurance
Fundraising
Travel
Stationery & office supplies
Telephone
Core Advertising and Promotion
Storage Space Hire
Bank charges
Interest on loans repayable within 5 years
Sundry expenses
Depreciation of equipment
2021
£
116,701
-
82,944
4,460
11,727
-
5,749
3,706
(900)
-
2,870
13,927
516
309,010
23,864
90,232
419
770
910
32,523
3,267
8,473
8,420
7,675
3,822
3,487
-
1,825
92
10,129
482
1,823
748,923
2020
£
15,836
6,519
143,982
5,289
2,070
114,242
11,850
8,406
-
(503)
6,310
9,524
1,088
198,905
14,824
12,926
2,453
-
544
6,599
4,119
8,901
10,216
4,674
8,716
1,253
200
1,825
617
7,971
5,387
3,225
617,968

Governance Costs

3,000

3,000

Accountancy Fees

3,000 3,000 751,923 620,968 page 26

Proper Job Theatre Company Expenses for the year ended 3110312021 2021 2020

page 27