Ice and Fire Theatre Company ÈX￿1Tr9 h￿rn8￿￿￿￿ta Annual Report and Flnanclal Statements 31 December 2022 Charlty Comm1551on Number 1118200 Cornpany Reg15tratlon Number 04648400 Ice and FlreTheatre Company Annual Report and Flnanclal Statements Content5 Page Legal & Admlnlstratlve Informatlon Annual Report of the Trustees Independent Examlner's Report to the Trustees Statement of flnanclal actlvliie5 io Balance Sheet li Notes to the flnanclal statement5 Iz Ice and Flre Theatre Companv Legal & Administratlve Informatlon For the year ended 31 December 2022 Charlty Nam• ltr and Fire Theatre Ctsmpany Charity Re815tration Number 1118200 (registered with the Charity Corntni5slon on 21 Noyember 20021 Company Reglstratlon Number 04648400 la company Ilmited by guarantee) Registered Offl¢e I I b H￿h Hill Ferry. London E5 9HG The Govert)ing Document The Chanty'5 governing document Is the Memorandum and Articles ol Association dated 27January 2003 (amended by special resolution 30 September 20091 Objectlves The object for which the company 15 e5tabli5hed Is to promote, maintain. ImproYÈ and advance educitbn lor the public benefit by the encour3gemon¢ of th@ arts in particular the arc of theatre, but noi excluding the arts of mime. dance, singing and music. and tts formulate, prepare and e5rablish schemes therefore provlded that all objects of the Charity shall be of a charitable nature. The Charity explores human right5 5torie5 ¢hrough performance. We are the only theatre company PJLting the human rSghts issues of the day at the core (>f our work collaboratlng wlth a range (>f organisations to create work across our interconnecting artistic and partic¢paLory programme. The Charity creates a Con5￿CUencY for human rights in the UK. We develop original theatre piÈcÈs from actual human rights evidenee and testimony. Each piece Is shaped or informed by the real petsple and communSties with whom we closely worl(. Tru5tses The Trustees whci served during the year or who were serving at the date of this report were Rothna Begum Gbolahan Obisesan Waleed Akht2r Morten Thaysen Liz Pagett Neal Shah Moud Goba Key Management Per$onnel Those In charge ol plannlng, directln& Controlling, running and operating the Charlty, Including those members of staff who are the senior management personnel to whom the trustses havp delegatsd significant authorlty or rÈsponslblliLy in the day-to-day running of the charityb are considered by the Tru5tee5 10 be the Trustee5, Chn5tine Bacon (Artistic Director) and Sebast12n AgUIr￿ Irhe co-Artistic Director). Bankers Coop Bank Delf House Southway Slntrols exist over key financ1215yStems, and by examining the operational risks faced by The Charity, they have established effective sYStem5 and procedures to mitigate those risks. 2. Actlvlties, Strate8i85 & the Public Benefit In preparing thls report, we have complied wth the duty in section 4 of the Ch2rities Att 201 I to have due regard to PU￿1¢ benefit guidance pub115hed by the UK Charity Commi55ion and have sought to demon5traLe that It provides identifiable beneflts whlch relkte directly to its aims 2$ Stated In its Memorandum and Ai'tlcles ol A5socia¢ion and which outweigh any potential detriment or harm. Further. the benefits are publicly ayailable ro all and are not In any way restricted to those able to pay. Any private benefits to Trustse5 ané members ol the Chariry are Incidental The actsv1￿es of the cotnpany currelltly encornpa55 three maln strands.. Production- we develop and produce original full-scale theatre productions lor the Stage Outreach we run a natlonal networli called Actors for Human Rights, made up ol over 700 professional attor4 dedicated to drawing public attention to a range of contemporary human rights concems PartScSpatSon- we run projects wlth the aim ol creacing a sale creatfve space for ¢ommunltles whosÈ storles we aim to tell 3, Achievements and Perforrnan¢e The Trustees ol the Charity remain extremely grateful lor support from.. Arts Council Eng12nd, Evan Cornish Foundation, Allen Lane Foundatlon, Aw3rd$ for All, Aurum Charicable Trust, Creaclye S£otland, School for Social Entrepreneurs and the South211 Trust. We also recelved commlssions Irom the Edinburgh Internatlonal Festival and Sohaya Vi51on5 and performance fees for our Actors for Human Right5 eyents. This allows us 10 continue our work Lelling the scorie5 of people 211ected by human right5 abuses, developing new proFcts and worl(Ing directly with margina115ed communities to use creative expression a5 a therapeutic tool. Ice and Flre Theatre Company Annual Report of the Trustee5 For the year ended 31 December 2022 3.1 Productlon In Our Own Words WSth che support of Art5 Council England, we completed a two-week R&D on our touring show lor teenagers ￿lYWrI8ht Isla van Trich¢ Composer Guy Woolf, Director Ya5rn1n Halesji and Musical Direccor Alex Beet5chen worked with the company to creats a new verbatim rnu51cal In Our Own Words tomprlslng young pÉople's114-241 Impressitsns, anxietses, experiences and questions about all things Sex and relatlOn5hip5. The urgency ol providing high quality. comprehenslve sex and relatsonships education has come inLO sharp focu5 In the walce of the 'Everyone's Invited. movement and the 2021 OFSTED enquiry into sexual abuse in schools and colleges. The five 2tt0rs who joined the R&D were Cast. Samuelle Duroialye, jordan Noel, Ethan loseph-RoberL Vl¢toria Boyce, Andre Antonio. We developed a partnership wth sex education specialist5 Split Banana vtho consultsd on the show and will be a key part of the next stage. We presented the results ol thÈ R&D ¢0 hundreds of YÈar 10 itudÈnts in different Parts of the UK and sought detailed feedback which can be taken into the rehearsal stage. "I know It's o long journey UP here but it's so ben¢firrul for our students tg hove live thèotre boek In the buildlng t7fter such u long gap ond even more so wrth u pl¢¢¢ thot Covers $0 much lthportont ground. I rettlly énjoyèd the erformonce and felt it W05 relevqntj 5ffto¢ fost poted, dytjllmle ond It CAIMmed hLt{e number of Issues thot could be unpocked and explored fvrther. Thi¥ wlis exactly the kind of Performonce I wgs hoplng tts ste. The cast were fontostic and really mode the content relevont and engagrng for the students.-.Rithai'd Kitthin, Subject Leader Drama. Furne5s Academy Some Student feedback.. .1 loved itl It intluded a ltst tsf dlfférént vlews t7nd shows how much it con effeci o person., 'It W17$ good at explolnlng thlngs pèoplé would noi talk obout. '1 ￿jOYed thè show becouse I felt like I now know why the thlnE5 tht7t happen. hogpen ond I know thot It Is okoy to soy no dnd not olwdys t7gree to everythlnE.' We are now planning a national tour (OctlNov 20231 as well as making the show, its resources and assoclatsd lesson plans accessible to 5choo1s online and the script and score available to Schools who would Illce to put the Shi￿ on the[nS￿￿e5. We are grateful to Aice Eve who did the preliminary tour booking and Open Drama UK who helped u$ Spread the word to school across England. lutlon In Belavu 'There was thls moment in 2020. It felt the whole world was w#tchlng us xnd flnajly paylng *ttÈntlon. It feels lilce a Ions time ago. Along wth the People'5 Consulate of Belarus In Scotland and wth the support of Creatyve Scotland, we produced The People Woke Up, a documentary play telling Ihe storles of people whose lives were changed forever Belarus In 2020. Following the rlgged election where Alexander LUkashenI￿ exrÈnded his 27-year presldency st511 luriher, hundreds of thousands of Belarusian5 went ou¢ onto the street5 to dernon5trate and protest Thls resijlted in the most wldtrspread 2nd violent cracl(dowr* in Lukashenko'5 reign, vlth thou5aThds of poaceful protesttrrs arrtsted, many tortured and Icllled at the hand5 of the security fortes and many citizens exlled from theii- country. Thls play tells the true stories of some of the people. In their own word5, who were cau8ht up ITr these tumultuous events and the Impacts that are still felt today We worked closely wlth the Belaru5i3n diaspora living In Scotland, who connected us with Individuals who were willing to share their experience5 for the purposes olthe script. The community also provided transcription and interpretstion where needed. We reached many members of the Scottish public land MSPS and government officials) through performance5 and media coverage who were previously unaware ol the 5peclfic struggle5 people in Belarus and exlled cliizen5 faced. The play was performed by 2n all-Belaru513n cast.. Hanna Komar, Mitya Savelau, Vi¢¢oria Milham and Nastasya Korablina. Feedbackfrom audiences Member5 vfd5 very p051tlve and revlÈwÈr Thom Dlbdln reviewed the final performance and wrote.. Ice and Flre Theatre Company Annual Report of the Trustees Forthe year ended 31 December 2022 'Desplt¢ the stories of brutality lind obuses, the fvur oecounts have o wormth obout them, o love for t7 modest, landloclied covntry without significdnt peoks or lokes. An ogrartan economy content to be left t71one. A Peoplè who ore not laoklng fvrbloodshed- which. 0$ one occount wryly comments might be why ih¢y195t the revolutlon. It gdds up to o compelllng plece of Politicol theutre. The stories of four People who dldn't stort out 05 btrl#trg porticulorly Polrttcol but who go CUUKht up in the inju5tires of thè system llround them ond were crtmintTllzed for st¢7ndlng UP for the t￿th." helr Llnea e Break t elr Ro In collaboration with Sohaya Visions we brought to the stsge lor the first time tr2nsla¢ed ¢estimonie5 from Uyghur, Kazakh and Turkic Muslim survwors from China's're-educarlon camps., The play was built around Interviews with four peO￿e who were Interned or who worked as tÉathÈrs In the camps 2nd managed to flee abr02d altsr their release 21oThg with testimonies and statements available online Including with the Uyghur Tribunal. A fifth person was also Interviewed who provided tran5￿Clon5 01 hi5 poetry based on his experlences for ¢he project. The script was orlginally wrlt¢en by RamlThder Kaur, who served on ihe judging panel at the Uyghur Tribunal in 2021 Drarnaturgy and direction was by Christine Bacon. Consultancy w35 provided by an a£adernic from the Uyghur diaspo who prefers not to be names. Over two week5. the team workshopped the play Into a one-hour presentation that W2S performd at the Rich Mix In London on November 4 performed by Nadla Nadlf, Avln Shah and Zolla Zahedi and designed by Nicola Hewitt-George The performance wa5 filrned 50 it can be seen by wider audience5. Some audlence feed￿ClI.. 'The storytelllhg wos so tronsportlve. really Powerfully told., 'Thls wos o very Powerful ?r¢5entotlon of o rtory thot nteds a wlder heorlng. Devastating., We have continued to engage students on worl( placement5 and employ artists who are Intei'ested in our approach, as wel l as present master c125ses and workshops in order to ernpower other artists to engage with human rights thomes in thelr work. 3.2 Actovs fov Human Rlghts We h05ted 35 AFHR eVe￿ts, the maioriiy ol which were delivered LO university Students, alongslde some more publK events It was the first year tha¢ we collated audience feedback data and the results were overwhelmingly p05iuve' 65% ￿ted the event 10110 20% rated the event 9110 l 0% rated the event 8110 100% said they learnt something new 83% said the events had changed their opinion in 50rne way 95% sajd the reading had Inspired them to take some form ol action (usually campaignlng, fundraising or volunteering) Sorne wrltten feedbacl It wcrs reolly omuzln& o Polgnont mgvlng vrcount of people trylng to mllkè u better lift for theMsefv•s. So oftert stortes rn the media oround pÈtrple In the osylufft process ure centred dround facts. Stotistlc5 ond the vlol¢n¢e they t7re often trylnE to leové bèhlnd. It wos deeply movlng ond humonlslng to heor rn thelr own words Iheir person171itleSJ hopes ond dreom4 the humour ondloy they olso encounter. The readings were both enlightenlng ond shocklng. The usylum-seeking Proce$s Is not gne th¢lt is well known and thls performance shed o much needed light on the pt7in ond suffering t75ylum seekers experience. In addition. moss medio hus been utilised to villoini5e asylum seekers os'liabilitres" in the country. Entltles tha¢Ju5t Put t7 straln on the olr•ody stretched-thln benefits schen)p that the government pro¥ldé$. Ice and Fire Theatre Companv Annual Report of the Trustees For the year ended 31 December 2022 I thlnk I knew some of the facts. but het7rlng the stories mode that more powerful. One thlng I hodn't fully opprecroted was lust how long people con be trupp8d In the system and the 'ct7t and mouse, nt7ture of the system. I leurnt lots of new thrnK$. I drdn't understand the difficulty of moving to the UK ond seekrnz asylum when in donzer. I honestly ht7d a sheltered view of it und thought the UK would welcome thes¢ People very eoslly ond not try und deport them or uccu5e them of lyingl I thought th¢ reudiny were revlly Inslghtful und guve mu¢h deto11 obgut th¢ 175ylum ty5tem. It mod• me refjlly ngry thut this w175 the firrt tim¢ I'd leorn¢ ubotst this. 3.3 Podcast We completed season 2 01 I qm 17n Imrnizront. our pc)dca5r series about people who used to live somewhere else and now live here. Th15 5ea50n wa5 a comrn155Ion from the Edinburgh Internatlonal Festlval and Included tonv@rsatlons with artists whose work Wd5 programmed in the festlval whts were 5mmi￿an(S to the UK. We produced 6 epl$(>des and the guests were ag follows.. mandla ra¢ Izimbabwel. Expresslng rage with frult 2. Akeim Toussalnt Bucli Uamalca).. Being the one who is In the room the Jongest Mavin Khoo (Malaysia): Just Call Me An Artist Madi50n Nonoa (New Zealand): Yov Can Choose To Get Back On The Horse Leena Nammari (Palestlne): unapologetically Palestinian 6. Tawona Sltholé Flmbabwe): My Uncle and Ambltton Brought Me Here We are p13nning a third season In 2023 2cast com1s1i-am-an-￿rnMI rant 3.4 Participation With funding from Awards lor All we have been running an year long participatory project wth Survivorsuk, a charity that provides support to male and non binary su￿1v0rS o15exual assault and abuse The group meet two weeks, al￿rnating between In person and online workshops and the main body ol work has been creatln8 3 'Survivors Manile5to' but the group ha5 3150 had workshops on actingp clowning and improvisaiion with various theatre practltioners. 'The ice&fire workshops have Proven to be a safe, $uPPortrve, creative 5Pt7ce where the Partrcipunts ct7n shttre and explore their experiences of sexual t7bu5e und vlolence through the lens of 0rt15tlc expression. Seb h17$ been un omozlng guide tn thls process. Hrs sensltlve. wt7m? focilitotion ensures ParticiPunt$ feel held ond contained, allowinz them the freedom to tell their stories. P17rticiPqnts ore excited obout where the project miKht take them und the thought of fjnding u collective voice tht7t mizht be heard beyond the sPu¢e.' Stall mernber, Suryivor5Vk 3.5 Company We worked wth Bev Morten from My Next Chapter as part ola support package from the School for Soclal Ent￿preneurS and Paul Hatnlyn Foundation. This Involved strategic planning and coTrsultancy support while we transitioned to a co- leadership model. Christine Bacon and Seb Aguirre 5erYed as Co.Artistic Directors and Helen Clapp 5erYed as Generdl Manager. We were also lucky to have thè supptsrt of numerous voluntÈÈrs dudng the year, as well as the many hundreds of actors who are part of the Actors for Human Rights network and who were involved In our events across the UK. We recruited two new trustees.. Neal Shah and Moud Gob2. Ice and Flre Theatre Company Annual Report ol the Trustee5 For the year ended 31 December 2022 4. Flftantl￿ Revlew Funding for the Charity come5 Irorn a variety of Sources Including ¢ru5t5 and foundations, performance fees, commissions and ticket sale5 4.1 Flnanclal Actlvlty and Flnanclal Po$ltlon The Statement of Financial Activitie5 and Balance Sheet can be found on pages 10 and I I respectively. The Chanty's reserye5 14)creased by £7,410 during the year12021. decreased by £28,522). The balance sheet shows total net assets of £59,275 12021 £51,865). Included In tool funds are amounis toialling £33,73112021.. £24,043) whith arÈ restricted. These monies h2ve either been rd15ed for, and their use restrictsd to, specific purtx)ses, as specified by donors. Full detalls of these restricted lunds can be found in note 9 to the accounts together with an anatysls of movements In the year. 4.2 Re5erve5 Poll¢y The Trustees have examined the requirements for free reserves, ie those unrestricted funds not Invested in tangible fixed assets. The Trustee5 consider that. given the rtal￿re of the Charity's work, free reserves should be Èquivalent to approximately 6 months, operational expenditure. The Trustoes are of the oplnltsn that this provides sufficient flexibility to cover temporaiv shortfa115 in Incoming resource$ and will all(>w the Charlty to cope and I'espond to unforeseen emergencie5 whilgr spetllit a¢tion plans #re Implemented. At 31 December 1022 the Charity had net free reserve5 01 £25,54412021.. £27,822> as follows.. 2022 2021 Total reseNes Less.. restricted lund5 Less.. unre5trÉcted fixed assets used for the continulng work ol the Charity 59,275 133,7311 51,865 {24,0431 Free reserves 25,544 27.822 Free reserves requlrement: 6 month's budgeted routine expenditure 30,000 30,000 5. Plans for Future Perbods To InC￿lse our reach in the coming years, we 2re looking for stratewc partnerships, especlally wlth statutory agen¢les and In our work with schools and young people. 6. RÈ$ponslbilities of Trustee5 for tho Financl*l Statement5 The Trustees are responsible lor preparing the report and the financial statements In accordance with appllcable12W 2nd United Kingdom Generally Accepted Accounting Practice. Charity law in England 2nd Wales requlres the Trustees to prepare financial Sta￿Ments for each financial year whith give a true and fair view ol the State of aHairs ol the Charity and of the incomlng resource5 and application of resources of the Charity for that period. In preparing those financlal statement& Lhe Trustees are required to: Select 5uiiable accounting policies and apply them conslstently. Obserye the methods and principles ol the Charltie5 SORP,. Make judgements and estimates that are reasonable and prudenL State whether 2pplicable atcounting standards have been followed, subject to any deyartures disclosed and explained In the ftn2ncial statÈments,' and Prepare the financial 5taTrments on the golngconcern basls unless It Is Inappropriate to presume that theactyvities of the Charlty will continue. Ice and Flre Theatre Company Annual Report of the Trustees Forthe year ended 31 December 2022 The Trustee5 are responslble loi- keoping adequate accounting records which disclose with reasonable accuracy at any tiJne the financial posityon ol the Charl¢y and enables them to ensure that the flnanc521 statements comply with the Charitie5 Act 201 I, the Chanty (Accounts and Reporr51 Regulations 2008 and thè provisions of the governing documenL The Trustees are also responsible lor safeguarding the assets of the Charity and hence lor tal(Ing reasonable steps for the prevention and detectlon of fraud and other Irregularities. The Trustees art rosponsible for the maintenance and integrity of the Charity and financlal Inf(>miation Included In the Charity's website. 7. Approval The report ol the Trustees vrns approved by the Trustees on Ivne 6 1023 and signed on behalf by.. Ntal Shah Trustee 6 June 2023 Ice and Flre Theatre Company Rèport of the Independent Examlner to the TN$tee$ of Ice and Frre Theatre Company I report on the account5 of the Charity for the year ended 31 Decembei. 2022, which Rre sei out on pages 10 to 18 Rèsp¥¢tlve re5ponslb511tl¢$ of tru5tee$ and examlntr The trustees (who are also the direcLof5 01 the cornpany lor the purposes of co)mpany law) are re5pon51ble for the preparètion of ihe 3ccounts The trustees con51der that an audit Is not required lor this yeai. under section 144121 ol the Charitie5 Act 20111th2 201 l Act) and that an Independent examination Is needed. Having satisfied myself that the charity s not subiect to audit under company law and Is eligible lor IndÈpeThdent examlnatlon, It Is my re5pon51bility to examine the accounts under section 145 01 the 2011 Act to follow the procedures laid down In the general Directions given by the Charity Commission under section 14515llb} of the 2011 Act to state whether particular matters h2ve come ¢0 my attentlon Basis of independent examlner s report My examination WÈS carried out In attordance wjth the gener?1 Direct5ons gwen by tht Ch2rtt¥ Comm5ssion. An examination Includes a rewew of the accounting records lper understandlnz ol the accounts to be reached. lohn Helm ACA 17 HÈathvillt Ro*d. London N19 3AL 6 June 2023 Ice and Fire Theatre Companv Statement of Flnancial Activities lincorporatlng the income and expenditure account) Forthe year ended 31 December 2022 Unrestrlcted Restrtrted Fund5 Funds 2022 2022 Unrestricted Resttr4cted Funds Funds 2021 2021 Total 2022 Total 2021 Note Income from: Donatson5 and legacles Charitable actsvities Other 1.376 1.236 69,350 27.768 80,726 29,004 30.069 21.443 13,410 16,500 46,569 21.443 13,410 Total Income 12.612 97.118 109,731) 64,922 16,500 Bl,422 Expendlture on: Raising lund5 Charitable actwities 260 21.245 323 41782 1.278 65,561 1,601 108,343 80.807 101052 Total Expendltur¢ 21.505 80.815 102,3211 43,lOS 66,839 109,944 Net {expenditure)lincome before tsx (8.893) 16.303 7,410 21,B17 {50.339} (28.522) Tax payaNe Net (expenditure)Iln¢ome after ta (8.893) 16.303 7,410 21,817 (50,339) (28,522) Translers between lunds 6.615 {6.6151 111,628) 11,628 Net movement in funds (2.278) 9.6B8 7.410 10.189 (38.711) (28,522) Total funds brought forward 27.822 24.043 51,865 17.633 61754 80,387 Total fund5 ￿rrIed for*ard 25.544 33.731 S9.275 27.822 24.043 51,865 10 Ice and Fire Theatre Company Balance Sheet As at 31 December 2022 Unrestricted Restricted Fund5 Fund5 2022 2022 Total 2022 Total 2021 Fixed Assets Tangible Assets Current Assets Debtors Cash At Bank And In Hand 8,000 25,731 8.￿0 59,01 13,410 41,323 33,280 33,280 33,731 67,011 54,733 Credltors- Amounts Falllng Due Wlthin One Year 17,7361 17,736} 12,8681 Net Current Assot5 25,544 33,731 59,275 51,865 Net Asststs 25,544 33.731 59.275 51.966 Represented By: Restrlcted Fund5 Unrestvlcted Income Fund5 33,731 33,731 25,544 24,043 27,822 25,544 Total Funds 25,544 33.731 59.275 51.865 For the year endlng 31 December 2022 the company was entltled to exemption from audit under Section 477 of the Cornpanles Act 2006 relating to small companies. The member& have not required the company to obtain an audlt I accordance wlth secdon 476 of the Companies Act 2006. The trustees atl(nowlodge their responsibillty lor complying with the requirements ol the Att with respect to accounting records and for the preparation ol accounts. The accounts have been prepared in accordance wich the provi51on5 applicable to Companies sublect to the small companies regime. They were approved by the Trustees on lune 6 2Q23 and 51gned on their behall by. Neal Shah Trustee 6 June 2023 Ice and Flre Theatre Companv Notes to the Flnancial Statements For the year ended 31 December 2022 l. Accounting Polici05 The principal accoun￿ng policie5 adopted. ludgements and key sources ol estimatlon uncertainty in the PrePara￿￿n of the financi21 statsments are a5 follows. Basis of accounting The financial statements have been prepared under the Charitie5 Act 201 I, the Companles att 2006 and In accordance with the Charities Statement ol Recommended knctice (Charitles SORP IFRS 1021) and Financi21 Reporclng Standard 102 IFRS 1021. The linanclal Statements are drawn up on the historical cost basls ol accountlng. The Charicy meet5 the definition ol a public benefit eptity under FRS 102. Going Concern There 2re no material uncerta]ntie5 about the charSy'5 abllity to contsnue as a goSng concern 2nd accordingly the accounts have been drawn up on a going concern basis. Income recognition Voluntrdry Income and donat10Th5 (including legacie51 are acctsunted foronce the Charity has endtlement to the Income, Ir Is probable the Income will be received and the amouni ol Income recelvable can be reliably mvasured. Income frtsm the recovery of tax on gift alded donatlons Is accoun¢ed lor in the period to which the relevant donation 15 received. Grant Income 15 recognised on a receivable bas15. Interest on funds held on deposit 15 Included when recelvable and the amount can be measured reliably by the Charityi thi$ 1$ normlly upors Trotiflcation of the InTrre5t pald or payable by the bank Expenditure recognition Expenditure Is accrued R5 soon as a liability Is considered probable. and the amtrunt of obligation can be measured reliably. Longer term Iiabi15oes are d15COUnted ¢0 present value The Charity Is not reystered lor VAT and accordingly expenditure Includes VAT where approprlate. Expenditure Included In Raising Fund5 include5 arnounts Incurred In obtrdlning grants and other donations. Charitable expenditure Includes those costs In fulfilling the Charlty's principal objects, as outlined In the Report of the Trustees. Charitable expenditure includes governance Costs 2nd an apportionment of support Costs. Governance costs comprise all costs involYiThg the public accountability of the Charity and Its compllance with regulation and good pracuce. These costs include costs related to the Independent examination and legal fees Rentals under operating lease5 are charged as Incurred over the term of the lease. Tangible Fixed A55et5 The cost ol furniture, fittings 2nd equipment, less any eXPeC￿d re5iéual value, 15 depreciated at 25% per a#num on a straight line basis. Debtors Debtors are Included at the settlement amount due. Prepayment5 are valued at the amount prepaiij. Cash at banli and in hand Cash at ban1( alld in hand Includes tash and short term highly liquid investments with a short maturlty of three mtsnths or less from the date of opening ol the deposit. Credltor$ and provl$lons Creditor5 and prow510ns are recognised where the charity has a present obligation arising from a past event that will probably result In the transfer ol funds to a third party and the amount due to settle the O￿lgatIOn can be measured or estymated relobly. Credltors and provislons are recognised at thelr se￿ement amounL 12 Ice and Flre Theatre Company Notes to the Financial Statement5 Forthe year ended 31 December 2022 .1. A¢touDting Pollcleg {con¢inu•d) Fund accountrng The funds held by the charity are elther.. UThrestricted general fund5 - these are funds which ¢an be used In accordance with the charitable oblects ai the discretion ol the trustses. Restricted funds - these are funds that can only be used for partlcular restrirtÈd purposes wlthin the oblects ol the charity. Restrictions arise when specified by the donor or when funds are raised lor particu12r restrlct purposes 2. Income Unrestrlcted R¢strl participation. Jc. Allocation of 2022 support cost5 to charltable and fundr￿S6￿g activities Staff & personnel CQSt5 Offlce Preml$e5 & costs equiprnÈnt Governante Total Fundraisinglincome generation Isee note 3a) Charitable activities Isee note 3b) 16,922 19.376 16.922 1,041 1,413 19,376 Ba51s of allocatlon of support cost5 15 100% to charitable actlvitles. Ice and Fire Theatre Companv Notes to the Flnanclal Statements Forthe year ended 31 December 2022 3. Expendlture (contlnued) 3d. Staff costs The Charity Stalled durlng the year ended 31 Dettmber 2022 by both contracted and employed Indwiduals. Included within expenditure are the following costs ol employed indSviduals'. 2022 2021 Wages and salaries Social Security iosts Employer Allo>waTrce Pension ¢ontnbutlon$ Employee benefits 52,687 4,920 {4.7441 4,457 13.5081 1,170 986 55.214 54.677 Of which.. Vfdge5 and salarSes and employee benefits paid in respert of key management personnel 53,001 30.836 The number of employed Individuals during the year was 312021.. 31. The number of eontfdcted individuals durlng the year was nil1202 I.. 21. No employed or contracted individual received paymenrs in exce55 of £60,000 durlngthe year. 4. Net (expendlture)Ilncome before tax Unr¢strlcted Restricted Funds Fund$ 2022 2022 Total 2022 Total 2021 This is stated alter chargin Independent Examiner's remuneration Depi'eciation- owned a5set5 1,400 1,4LN) 1,300 S. Tax Payable As a charity, Ice & Fire Theatre Company is exempt from rax on Income and gains falling within the provisions of the Corporatlon Taxes Act 2010 or the Taxation ol Chargeable Gain5 A¢t 1992 to tho exter*t that these are applled to its charitable objects No tax charges have arlsen on the Charity 15 Ice and Fire Theatre Company Notes to the Flnanclal Statements For the year ended 31 December 2022 6. Tanglble Flxed Asset5 Office equipment Cost At l January 2022 AdditSons D15P05a15 6,623 At 31 December 2022 6.623 Depreciatlon At I january 2021 Charge lor year Disposals 6.623 At 31 December 2022 &623 Net Book Value At 31 December 2022 At 31 December 2021 All ol the fixed assets are used lor charitable purposes. 7. Debtors 2022 2021 Theatre Tax Relief receivable Grants receivable 13,410 8,000 8.000 13,410 8. Credltors- Amounts Fallln8 Dut Withln One Year 2022 2021 Other rreditors Ineluding taxation and so¢ial security Accrua15 6.336 1,400 1,568 1.300 7,736 2,866 Jo Ice and Fire Theatre Company Notes to the Financial Statements Forthe year ended 31 December 2022 9. Restr5cted Funds 9a Current Year At I January 2022 At31 December 2022 Incomo Expendltura Tran$lers Production Outreach Partlcipatlon 19.470 2,399 2,174 22,122 57,396 9.600 128,9881 145,490) 16.3371 14,4411 8,163 14,305 3,263 12.1741 24,043 89.118 (80,815) (6.615) 25.731 The transfer5 of £4,441 from productlon and £2.174 from particIp2don to unrestricted fund5 were to correct histonc errors. 9a Prior Year At I January 2021 At31 December 2021 Income Expendltur¢ Transfer5 Core Production Outreach Particlpat4on 3,604 40,740 16,236 2,174 15,000 1,500 118.6041 134,3981 113,837) 11,628 19,470 2,399 2,174 62.754 16,500 (66.839) 11.628 24,043 The transfers ol £11,628 to woducdon from ITnre5tricted funds were to correct histork errors. Descnptions of restricted funds are as follows.. Productlon - funds received for the developrn2nt and production of original lull.$t2le theatre productions for the 5tsse Outreach lunds recelved for the running ol a national network called Actors lor Human Right5. made up of over 700 profes510nal actors, dedlcated to drawng public attentlon to 8 range ol contemporary human rights concerns. Participatlon funds rettiyed for runnlng proiect5 Wlth the alm ol creatlng a safe creative space for communitie5 whose stories we aSm to tell. CoYe- fijnds received for core c0515 l O. Related Party TransactiorbS No Trustee recelved any financial benefits through their asso¢12ts0n wlth the charity. Trustee5 made aggregate unrestricted donations ol £nil12021. Lnill during the year. Ice and Fire Theatre Company Notes to the Flnancial Statements Forthe year ended 31 December 2022 I l. Members, Fund$ The Charity 15 a cotnpany limited by guarantee without a Share capit31. Instead of 3 Share capital, each member guarantee5 to pay not more than £10 In the event ol the company's dis501ution. The amount of the members, 8uarantee represents a contingentasset to the company which will crystallise onty If the company goes Into Iiquidatson. A5 the company is a go¢ng concern, the members haye no obllgation to pay the sum guaranteed. 18