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2021-03-31-accounts

Page
Members ofthe Board and Professional Advisers
Trustees'
Annual Report
2 —9
Independent
Auditor's
Report to the Members
10-12
Statement ofFinancial Activities (incorporating the
Income and Expenditure
Account)
13
Consolidated
Balance Sheet
14
Balance Sheet 15
Notes to the Financial Statements 16-24

Registered office: 209 Marine Road 209 Marine Road West West
Morecambe
Lancashire
LA4 4BU
Trustees: Mr Paul Anderton
Mr MJShenton
Professor V Toulmin
Mr RRyan (appointed 1 October 2020)
Mr SMatthews
Mr M D O' Neil
(appointed
(appointed
1 October 2020)
1 October 2020)
Auditor: John Potter &Harrison
Chartered
Accountants
and Statutory Auditor
112/114 Whitegate Drive
Blackpool
Lancashire
FY3 9XH
Bankers: Santander
28 Penny Street
Lancaster
Lancashire
LA1 1UA

Total Total
Unrestricted Restricted Funds Funds
fund fund 2021 2020
Note
Income:
Donations
and legacies
Income from charitable
activities:
38,493 27,019 65,512 18,091
Operation ofa theatre
Income from other trading activities:
52,550 443,293 495,843 26,460
Commercial
trading operation
217 217 4,571
Total incoming
resources
91,260 470,312 561,572 49,122
Expenditure:
Costs ofraising funds:
Commercial
trading operation
(876) (876) (5,242)
Expenditure
on charitable
activities:
Operation ofatheatre (34,922) (22,336) (57,258) (40,925)
Total resources expended (35,798 (22,336) (58,134) (46,167)
Net ingoing/(outgoing)
resources before transfers
55,462 447,976 503,438 2,955
Transfer between
funds
Net income/(expended)
resources for the period
55,462 447,976 503,438 2,955
Total funds brought
forward
289,297 289,297 286,342
Total funds carried forward 344,759 447,976 792,735 289,297

2021 2020
Note
Fixed assets
Tangible assets 10 656,007 355,388
Current assets
Stock on hand 559
Debtors
Cash at bank
12 48,147
214,973
1,985
46,259
Creditors: Amounts falling due within one year 13 263,120
11,085
48,803
114,894
Net current assets 252,035 (66,091)
Total assets less current liabilities 908,042 289,297
Creditors: Amounts falling due after one year 14 (115,307)
Net assets 792,735 289,297
Funds
Morecambe
Winter Gardens Limited
Restricted income funds
15 (1,324)
447,976
(665)
Unrestricted
income
funds 16 346,083 289,962
Total funds 17 792735 289297

2021 2020
Note
Fixed assets
Tangible assets 10 656,007 355,388
Investments 11 100 100
656,107 955,488
Current assets
Debtors 50,241 4,296
Cash at bank 214,103 45,072
Creditors: Amounts falling due within one year 264,344
(11,085)
49,368
(114,894)
Net current assets 253,259 (65,526)
Total assets less current liabilities 909,366 289,962
Creditors: Amounts falling due after one year (115,307)
Net assets 794,059 289,962
Funds
Restricted income funds 447,976
Unrestricted income funds 346,083 289,962
Total funds 794,059 289,962

Donations
and legacies
Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2021 2020
Donations:
Friends ofthe Winter Gardens 35,429 35,429 13,040
Crowd funding 27,019 27,019
Other donations 3,064 3,064 5,051
38,493 27,019 65,512 18,091

A summary ofits trading results is shown below:—
2021 2020
Bar income
Fund raising
217 4,571
217 4,571
Cost ofsales
Bank charges
(559)
(317)
(4,433)
(809)
(876) (5,242)
Amount
gifted to
company (659) (671)
(659) (671)
The assets and liabilities ofthe subsidiary company were:-
Current assets
Creditors: amounts
falling due within one year 870
(2,094)
2,386
(2,951)
1,224 (565)
Aggregate
share capital and reserves
(1,224) (565)

Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2021 2020
Grants:
Theatres Trust
National
Heritage
Historic England
Business Interruption
grant
Coastal Communities
Fund
Kick Start Tourism grant
Theatre ticket sales performances
Rents receivable
Hire oftheatre
18,720
21,003
12,827
17,600
380,604
40,153
4,936
17,600
18,720
380,604
21,003
40,153
4,936
12,827
4,400
827
11,546
9,687
52,550 443,293 495,843 26,460

Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2021 2020
Repairs and maintenance
Premises costs
Insurance excess
Office costs
Accountancy
fees
Audit fees
Governance
review
Sundry expenses
Bank charges
Loan interest
Depreciation
Legal fees
2,846
22,159
2,364
1,400
600
974
2,868
880
831
4,936
8,050
2,846
22,159
7,300
1,400
600
8,050
974
2,868
880
831
4,750
17,078
5,000
1,289
1,400
600
4,400
183
30
5,022
1,173
Business plan 9,350 9,350
34,922 22,336 57,258 40,925

This is stated after charging: This is stated after charging: 2021 2020
Depreciation
Bank loan interest
Auditors'
remuneration:
880
2,868
1,173
5,022
- accountancy
- audit ofthe financial
statements 1,400
600
1,400
600

Tangible fixed assets
Fixtures
Freehold Acquisition Fittings
dk
Property Costs Equipment Total
Cost
At 31March 2020
Additions
Disposals
348,689
301,499
3,178 12,906 364,773
301,499
At30March 2021 650,188 3,178 12,906 666,272
Depreciation
At 31March 2020
Charge for the period
9,385
880
9,385
880
At30March 2021 10,265 10,265
Net book value
At 30March 2021 650,188 3,178 2,641 656,007
Net book value ofrestricted assets 301,499 301,499
At30March 2020 348,689 3,178 3,521 355,388

2021 2020
100 100

12. Debtors
2021 2020
Other debtors 48,147 1,985
48,147 1,985
13. Creditors: Amounts falling due within one year
2021 2020
Other taxes and social security costs 110
Loan: Charity Bank
Lancaster City
Council 4,152 74,028
Santander
Accruals
Deferred income
4,600
2,333
9,280
Historic England
Theatres Trust
20,376
11,100
11,085 114,894

2021 2020
Unsecured
bank loan (falling due in less than
Secured bank loan (falling due in less than 5
Secured bank loan (falling due after 5 years)
5years)
years)
18,400
16,608
80,299
115,307
15. Restricted income funds
Balance at Incoming Outgoing Balance at
31.03.20 resources expended 30.03.21
Theatres Trust
Historic England
Coastal Communities
Fund
Kick Start Tourism Grant
Crowd Funding
17,600
380,604
40,153
4,936
27,019
(17,400)
(4,936)
200
380,604
40,153
27,019
470,312 (22,336) 447,976
16. Unrestricted
income funds
Balance at Incoming Outgoing Balance at
31.03.20 resources expended Transfers 30.03.21
Fixed asset fund
General funds
281,360
8,602
91,043 (7,011) (27,911)
-
253,449
92,634
289,962 91,043 (7,011) (27,911) 346,083

Analysis ofnet ass ets between funds
Net
Tangible Current
fixed assets/
assets (liabilities) Total
Restricted income funds:
Theatres Trust 200 200
Historic England
Coastal Communities
Crowd Funding
fund 235,547
40,153
25,799
145,057
1,220
380,604
40,153
27,019
301,499 146,477 447,976
Unrestricted
income funds:
Morecambe
Winter Gardens Limited
Designated
funds
General funds
253,449 (1,324)
92,634
(1,324)
253,449
92,634
253,449 91,310 344,759
Total funds 554,948 237,787 792,735