|||||Page||
|---|---|---|---|---|---|
|Report ofthe Trustees|||I|to|6|
|Independent<br>Examiner's|Report|||||
|Statement ofFinancial|Activittes|||||
|Balance Sheet|||9|to|10|
|Cash Flow Statement||||||
|Notes to the Cash Flow|Statement|||12||
|Notes to the Financial Statements|||13|to|22|
|Detailed Statement ofFinancial||Activities|23|to|24|





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||||||||||Period|
|---|---|---|---|---|---|---|---|---|---|
||||||||||1.1.21|
|||||||||Year Ended|to|
|||||||||31.8.22|31.8.21|
|||||||Unrestricted|Restricted|Total|Total|
||||||Notes|funds<br>f.|funds<br>2|fundsf|funds<br>f|
|INCOME|AND|ENDOWMENTS||FROM||||||
|Donations|and legacies||||3|286,4111|22352|308,762|216,257|
|Other chantable||activities|||4|2]8,567||218,567|155,212|
|investment|income||||5|43||43|6|
|Total||||||505,020|22,352|527372|371,475|
|EXPENDITURE ON||||||||||
|Raising funds|||||6|57,5S3||57,583|22,367|
|Charitable|activities|||||||||
|Promoting|Brighton Fringe|||||370393|22452|392,745|280,903|
|Total||||||427,976|22452|450428|303,270|
|NET INCOME||||||77,044||77,044|68.205|
|RECONCILIATION|||OF FUNDS|||||||
|Total funds|brought<br>forward|||||9,229||9,229|(58,976)|
|TOTAI. FUNDS||CARRIED FORWARD||||86.273||86,273|9,229|





## 

## 

|||||2022|2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|L|5|f.||
|FIXEDASSETS||||||
|intangible<br>assets<br>Tangible assets|14<br>15|13.965<br>],600||13,965<br>1,600|694|
|||159565||15,565|694|
|CURRENT ASSETS||||||
|Debtors<br>Cash at bank and in hand|16|50,243<br>90,883||50,243<br>90,883|14,550<br>116,995|
|||141,126||'I41,126|131,545|
|CREDITORS||||||
|Amounts<br>falling due within one year|17|(41,242)||(41.242)|(83,735)|
|NET CURRENT ASSETS||99,S84||992)84|47,810|
|TOTAL ASSETSLESSCURRENT||||||
|LIARILilTIES||115,449||115,449|48.504|
|CREDITORS||||||
|Amounts<br>falling due ager more than one year|18|(29,176)||(29,176)|(39.275)|
|NET ASSETS||86473||86473|9,229|
|FUNDS|20|||||
|Unrestncted<br>funds||||86,273|9,229|
|TOTAL FUNDS||||S6,273|9,229|





## 

|||||||Period|
|---|---|---|---|---|---|---|
|||||||1.1.2 I|
||||||Year Fnded|to|
||||||31.8.22|31.8.21|
|||||Notes||6|
|Cash flows from operating||activities|||||
|Cash generated<br>from operations|||||(496)|(41,346)|
|Net cash used m operating||activities|||(496)|(41,346)|
|Cash flaws from investing||activities|||||
|Purchase ofintangible<br>fixed assem<br>Purchase oftangible<br>fixed assets<br>Interest received|||||(13,965)<br>(1,694)|(350)<br>6|
|Net cash used<br>in investing|activities||||(15,616)|(344)|
|Cash flaws from financing||activities|||||
|Loan repayments<br>in year|||||(10,000)|(824)|
|Net cash used in financing|activities||||(10,000)|(824)|
|Change<br>in cash and cash equivalents|||in||||
|the reporting<br>period<br>Cash and cash equivalents||at the|||(26,112)|(42,514)|
|beginning<br>ofthe reporting||period|||116,995|159.509|
|Cash and cash equivalents||at the end|of||||
|the reporting<br>period|||||90,883|116,995|





## 

## 

||||||||Period|
|---|---|---|---|---|---|---|---|
||||||||1.1.21|
||||||||to|
||||||||3I.L2 1|
|Net ineonse|for the reporting|||period (as per tbe Statement|ofFinancial|||
|Activities)<br>Adjustraents|for:|||||77,044|68,205|
|Depreciation|charges|||||788|886|
|Interest received<br>Increase<br>in debtors||||||(43)<br>(35,693)|(6)<br>(11,026)|
|Decrease in|creditors|||||(42,592)|(99,405)|
|Net cash used in operations||||||(496)|(41,346)|
|ANALYSIS|OF CHANGES|||IN NET FVNDS||||
||||||At 1.9.21|Cash flow|At 31.8.22|
|Net cash||||||||
|Cash at bank|and in hand||||116,995|(26,112)|903183|
||||||116,995|(26,112)|904183|
|Debt||||||||
|Debts falling|due within||I year||(9,901)|(99)|(10,000)|
|Debts falling|dne aller|I|year||(39,275)|10.099|(29,176)|
||||||(49,176)|10,000|(39,176)|
|Total|||||67,819|(16,]12)|51,707|





## 

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## 



## 

## 

## 

|||||||||Period|
|---|---|---|---|---|---|---|---|---|
|||||||||1.1.2 I|
||||||||Year Ended|ta|
||||||||31.8.22|31.8.21|
|Donations|||||||26W6|11,65$|
|Grants|||||||266,570|193,480|
|Subscriptions|||||||I5456|11,119|
||||||||30$,762|216,257|
|Grants received,||included|||in the above. are as follows:||||
|||||||||Period|
|||||||||1.1.21|
||||||||Year Ended||
||||||||31.8.22|31.$.21|
|||||||||6|
|Coast To Capital||||||||23,840|
|Coronavirus|Job|Retention|||Scheme|||6,277|
|Arts Council|England||||||11$,518|100,724|
|Brighton dt|Hove|City||Council|||20,000|15,039|
|The Pebble|Trust||||||112,500|37,500|
|The Chalk Ciig'Trust|||||||3,000|5,000|
|Sussex Community|||Foundation|||||5,100|
|The Fitton Trust|||||||200||
|Fonda Podiumkunsten||||Performing||Arts Fund|6353||
|Embassy of|the Kmgdam||||ofthe Netherlands||6,099||
||||||||266,570|193,480|





## 

## 

## 

|4,|OTHER|C|HARITABLE ACTIVITIES||||
|---|---|---|---|---|---|---|
|||||||Pertod|
|||||||I.I.2 1|
||||||Veer Ended|to|
||||||31.8.22|3l.g.21|
|||||||6|
||Spansorships<br>Advertising<br>income<br>Registration<br>income<br>Commission<br>received<br>Other income||||22,074<br>22,068<br>71,287<br>83,881<br>I9457|3,750<br>26,887<br>60,403<br>62,036<br>2,136|
||||||218,567|155,212|
|5.|INVKST1VIENT INCOME||||||
|||||||Penod|
|||||||1.1.2 1|
||||||Year Ended|ta|
||||||31.8.22|31.$.2i|
|||||||6|
||Deposit account interest||||43|6|
|6.|RAISING|FUNDS|||||
||Raising funds||||||
|||||||Period|
|||||||1.1.21|
||||||Year Enrted|to|
||||||31.8.22|3l.g.2I|
||||||8||
||Ststfcosts||||57,583|22,367|
|7.|CHARITABLE ACTIVITIES COSTS||||||
|||||Direct|Suppon||
|||||Costs (sce|coals (sce||
|||||note 8)|nate 9)|Totals|
|||||||I|
||Promoting|Brighton Fringe||386,449|6396|392,745|





## 

## 

## 

|DIRECT||C|OSTS OF|CHARITABLE ACTIVITIES||||
|---|---|---|---|---|---|---|---|
||||||||Period|
||||||||I.i.21|
|||||||Year Ended|to|
|||||||31,8.22<br>f|31.8.21<br>f|
|Staffcosts||||||201,469|160,899|
|Rent. rates||and water||||7,200|4,800|
|Insurance||||||7,445|4,134|
|Contractors||||||2,100|6,144|
|Telephone||||||833|699|
|Postage and|||stationery|||416|554|
|Advertising||||||72,673|65,997|
|Sundries||||||1,151|930|
|IT ds Systems Admin||||||3490|937|
|Fringe City||production||||28,938|12,191|
|Human<br>Resources||||||3,947|2,601|
|BoxOAice||System Licences||||12,108|988|
|Merchant|Service Charges|||||17,930|11.410|
|Art Industry|||Costs|||5,126|896|
|Software||||||733|833|
|Storage||||||936|584|
|Operations||||||9,147||
|Dutch Season||||||10,119||
|Depreciation||||||788|886|
|||||||386,449|275,483|
|SUPPORT|||COSTS|||||
|||||||Governance||
||||||Finance|costs|Totals|
|Promoting||Brighton Fringe|||1,796|4,500|6396|
|Support costs, included||||in the above, are as followst||||
|Finance||||||||
||||||||Period|
||||||||1.1.21|
|||||||Year Ended|to|
|||||||31,8,22|31.8.21|
|||||||Promoting||
|||||||Brighton|Total|
|||||||Fringe|activities|
|Bank charges||||||680|920|
|Loan interest||||||1,116||
|||||||1,796|920|





## 

||Period|
|---|---|
||1.1.21|
|Year Ended|to|
|31.8.22|31.8.21|
|Pl'emoting||
|Brighton|Total|
|Fdinge|activities|
||6|
|4,500|4,500|



## 

|||||Period|
|---|---|---|---|---|
|||||1.1.21|
||||Year Eaded|to|
||||31.8.22|31.8.21|
||||8|8|
|Depreciation|- owned assets||788|886|
|Independent|examination|fee|4,500|4,500|



## 

## 

## 

|STAF|F COSTS|||
|---|---|---|---|
||||Period|
||||1.1.21|
|||Year Ended|to|
|||31.8.22|31.8.21|
|Wages|and salaries|239&092|170,580|
|Social|security costs|14,786|9,694|
|Other|pension costs|5)174|2,992|
|||259,052|183,266|





## 

## 

||||Period|
|---|---|---|---|
||||1.1.21|
|||Year Ended|to|
|||31.8.22|31 8.21|
|Promotion afCharitable|Activity|8|ll|
|Fund Raising||4|2|
|||12|13|



## 

|||Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||funds|funds<br>f|fundsf|
|INCOME AND E1VDOWMENTS FROM|||||
|Donations<br>and legacies||192,417|23,840|216,257|
|Other charitable<br>activities||155,212||155,212|
|Investment<br>income||6||6|
|Total||347,635|23,840|371,475|
|EXPENDITURE ON|||||
|Raising funds||22,367||22,367|
|Charitable<br>activities|||||
|Promoting<br>Brighton Fringe||257,063|23,840|280,903|
|Tots)||279,430|23,840|303,270|
|NET INCOME||68,205||68,205|
|RECONCILIATION|OF FUNDS||||
|Total funds braught<br>forward||(58.9761||(58,976)|
|TOTAL FUNDS CARRIED FORWARD||9,229||9,229|





## 

## 

|INTANGIBLE FIXEDASSETS||
|---|---|
||Computer|
||sotbvarc|
||5|
|COST||
|Additions|13,965|
|NET BOOK YALtIE||
|At 31 August 2022|13)96(|
|At 31 August 2021||



|15.|TANGIBLE|FIXEDASSETS||||
|---|---|---|---|---|---|
||||Plant snd|Computer||
||||machinery|equipment|Totals|
||COST|||||
||At I September 2021||6,226|10,796|17,022|
||Additions|||1,694|1,694|
||At 31 August|2022|6,226|12,490|18,716|
||DEPRECIATION|||||
||At 1 September 2021||6,226|10,102|I6328|
||Charge for year|||788|788|
||At 31 August|2022|6,226|10,890|17.116|
||NET BOOK|VALVE||||
||At 31 August|2022||1,600|1,600|
||At 31 August|2021||694|694|
|16.|DEBTORS:|AhIOVNTS FALLING DL'E WITHIN ONE YEAR||||
|||||2022|2021|
||||||6|
||Trade debtors|||5,816|647|
||Other debtors|||2,533||
||Loans|||30,000||
||VAT<br>Prepayments|and accrued income||212<br>11,682|4,257<br>9,646|
|||||50443|14,550|





## 

## 

## 

## 

## 

## 

|||||||2022|2021|
|---|---|---|---|---|---|---|---|
|Bank loans and overdratts|(see note 19)|||||10,000|9,901|
|Trade creditors||||||1,520|8,822|
|Somal security snd other taxes||||||2,209|958|
|Other creditors||||||148|37|
|Accruals and deferred<br>income||||||21,965|46,190|
|Accrued expenses||||||5,400|17,827|
|||||||41,242|83,735|
|Deferred<br>income comprises<br>ta the Covid-19 outbreak.||customer credits and vauchers|||for redemption|related to cancelled|performances<br>due|
|Balance as at<br>1 September|2021||||||46,190|
|Amount<br>released to income||earned from charitable||activities|||(24,225)|
|Amount<br>deferred<br>in year|||||||0|
|Balance as at 31 August 2022|||||||21,965|
|CREDITORS: AMOUNTS|||FALLING DUE AFTER MORE THAN|||ONE YEAR||
|||||||2022|2021|
|Bank loans(see note 19)||||||29,]76|39,275|
|LOANS||||||||
|An analysis ofthe maturity|ofloans is given below:|||||||
|||||||2022|2021|
|Amounts<br>falhng due within|one year on demand:|||||||
|Bank loans||||||10,000|9,901|
|Amounts<br>falling between one|||and two years|||||
|Bank loans - 1-2years||||||10,000|9,901|
|Amounts<br>falling due between|||two and five years:|||||
|Bank loans - 2-5 years||||||19,176|28,877|
|Amounts<br>falling due in more||than five years:||||||
|Repayable<br>by instalments:||||||||
|Bank loans more 5 yr by instal|||||||497|





## 

## 

|MOVEMEN|T<br>IN FU|NDS||||||
|---|---|---|---|---|---|---|---|
|||||||Net||
|||||||movement|At|
||||||At 1.9.21|In funds|31.8.ZZ|
||||||f|||
|Unrestricted|funds|||||||
|General<br>fund|||||9,229|77,044|86,273|
|TGTAI. FUNDS|||||9,229|77,044|86473|
|Net movement|in funds, included|||in the above are as follows.||||
||||||Incoming|Resources|Movement|
||||||resources|expended<br>f|in funds<br>f|
|Unrestricted|funds|||||||
|General fund|||||505,020|(427,976)|77,044|
|Restricted<br>funds||||||||
|Fonda Podiumkunsten||Performing||Arts||||
|Fund NL<br>Embassy ofthe Kingdom ofthe||||||(6,253)||
|Netherlands<br>13rightan 4.Hove City||Council|||6,099<br>10,000|(6,099)<br>(10,000)||
||||||22352|(22352)||
|TOTAL FUNDS|||||527+72|(450328)|77,044|
|Comparatives|for movement||iu|funds||||
|||||||Net||
|||||||mavement|At|
||||||At 1.1.21|in funds|31 8.21|
||||||E|f|E|
|Unrestricted|funds|||||||
|General<br>fund|||||(58,976)|68,205|9,229|
|TOTAL FUNDS|||||(58,976)|68,205|9.229|





## 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||E|E||
|Unrestricted<br>funds||||
|General fund|347,635|(279,430)|68,205|
|Restricted fends||||
|Coast To Capital|23.840|(23,840)||
|TOTAL FUNDS|37(,475|(303,270)|68,205|



## 



## 

## 

|Detailed St<br>men<br>pin<br>cist Activities<br>For The Year Ended 31Au ust 2022|||
|---|---|---|
|||Period|
|||1.1.2 I|
||Year Ended|to|
||31.8.22|31.8.21|
|||3|
|INCOME AND ENDOWMENTS|||
|Donations<br>and legacies|||
|Donations|||
|Grants|26,836|11.65$|
|Suhscriptions|266,570<br>15456|193,4BO<br>11.119|
||308,762|216,257|
|Other charitable activities|||
|Sponsorships<br>Advertising<br>income<br>Registration<br>income<br>Commission<br>received<br>Other income|22,074<br>22,068<br>71387<br>83,881|3,750<br>26,8$7<br>60,403<br>62,036|
||19,257|2,136|
||2]8,567|155,212|
|investment<br>income|||
|Deposit account interest|||
|Total incoming<br>resources|527372|371,475|
|EXPENDITURE|||
|Raising funds|||
|Wages<br>Social security|53,432<br>4,151|20,566<br>1,801|
||57,583|22,367|
|Charitable<br>nativities|||
|Wages<br>Social security<br>Pensions|185,660<br>10,635|150,014<br>7,$93|
|Rent, rates and water<br>Insurance<br>Contractors|5,174<br>7,200<br>7,445|2,992<br>4,800<br>4,134|
|Telephone<br>Postage and stationery<br>Advertising<br>Sundries|2,100<br>833<br>416<br>72,673|6,144<br>699<br>554<br>65,997|
|IT )fc Systems Admin<br>Fringe City production<br>Human<br>Resources<br>Carried forward|1)151<br>3490<br>28,938<br>3,947<br>329,562|930<br>937<br>12,191<br>2,601<br>259,$86|





## 

## 

|Por The Veer|Kn<br>d 3|1 Au<br>us<br>211|||
|---|---|---|---|---|
|||||Period|
|||||1.1.21|
||||Year Ended|to|
||||31.8.22|31.8.21|
|||||f|
|Charitable<br>activities|||||
|Brought forward<br>BoxOAice System Licences<br>Merchant<br>Service Charges<br>Software|||329,562<br>12&108<br>17,938|259,886<br>988<br>11,410|
|Art Industry<br>Costs|||5,126|896|
||||733|833|
|Storage|||936|584|
|Operations<br>Dutch Season<br>Depreciation oftangible||fixed assets|9,147<br>]0,119<br>788|886|
||||386,449|275,483|
|Support costs|||||
|Finance|||||
|Bank charges|||680|920|
|Loan interest|||1,116||
||||1,796|920|
|Governance|costs||||
|Accountancy|and legal|0:es|4,500|4,500|
|Total resources|expended||450428|303,270|
|Net income|||77,044|68,205|