2021-12-31-accounts - Viva Arts And Community Group

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			Page
Report ofthe Trustees		1	to	5
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet		8	to	9
Cash Flow Statement			10
Notes to the Cash Flow	Statement
Notes to the Financial Statements		12	to	25
Detailed Statement ofFinancial Activities		26	to	27

						2021	2020
				Unrestricted	Restricted	Total	Total
				fimds	funds	funds	funds
INCOME	AND ENDOWS FROM		Notes		5	f.
Donations	and legacies			36&651	852,374	889,025	860,868
Charitable	activities
Productions	and trips			2/16		2$16	15929
Community	Projects			818		818	875
Other trading activities				491		491	5,588
Investment	income			40		40	232
Other income				20&384		20@84	48,509
Total				60,700	852874	913,074	932,001
EXPENDITURE ON
Raising funds					1/99	1,299	1,644
Charitable	activities
Productions	snd trips			11464	57~5	68,809	63,315
Restoration	ofSpencer's	Mill		10,123	12„&143	23,066	29,413
Community	Projects			25,536	41,448	66„is84	13,750
				28,913	34,251	63,164	26,057
Total				75,836	147,486	223,322	134,179
NET INCOME/(EXPENDITURE)				(15,136)	704,888	689,752	797,822
Transfers	between funds		19	18,138	(18,138)
Net movement in funds				3,002	686,750	689,752	797,822
RECONCILIATION		OFFUNDS
Total funds brought forward				156&016	1,589,717	1&745&733	947,911
TOTAL FUNDS CARRIED FORWARD				159,018	2/76&467	2&435,485	l,745,733

				2021	2020
		Unrestricted	Restricted	Total	Total
	Notes	funds	funds I	funds f.	fundsI
FIXEDASSETS
Tangible assets	13	169,083	1&873/63	2&042&646	1,347,382
Investments	14				1
		169,0$4	1,873,563	Z,042,647	1,347,383
CURRENT ASSETS
Debtms	15	21410		21410	47,061
Prepayments and accrued income		9,434		9,434	5,193
Cash in hand		Z57,743	402,904	660&647	806,535
		Z88,687	402,904	691@91	858,789
CREDITORS
Amounts falling due within one year	16	(19,895)		(19,895)	(175,I64)
NET CURRENT ASSETS		—Z6&,792	402804	671&696	683,625
TOTAL ASSETSLESSCURRENT LIABILITIES		437,876	2/76,467	2,714,343	2,031,008
CREDITORS
Amounts falhug due after more than one year	17	(278,858)		(278,858)	(285475)
NET ASSETS		159,018	2476,467	2,435,4$5	1,745,733
FUNDS	19
Unrestricted funds				159,018	156,0]6
Restricted funds				2,276&467	1,589,717
TOTAL FUNDS				2/35,485	1,745,733

						2021	2020
					Notes	f	f.
Cash Bows from operating		activities
Cash generated from operations						623459	959,327
Interest paid						(11,758)	(14/03)
Adjustment						(18)
Net cash provided by operating activities						611,483	945,124
Cash flows from investing		activities
Purchase oftangible fixed	assets					(750„tt94)	(893,481)
Interest received							232
Net cash used in investing	activities					(750/54)	(893,249)
Cash flows from finandng		activities
Loan repayments in year						(6,417)	(149,545)
Net cash used in finiuicing	activities					(6,417)	(149,545)
Change in cash and cash	equivalents		in the
reporting period						(145,888)	(97,670)
Cash and cash equivalents		at the beginning		of
the reporting period						806,535	904,205
Cash and cash equivalents		at the end	ofthe
reporting period						660,647	806,535

RECONCILIATION	RECONCILIATION	RECONCILIATION	OFNET INCOME TO NET CASH FLOW FROM OPERATING	OFNET INCOME TO NET CASH FLOW FROM OPERATING	ACIIVITIES
					2021	2020
Net income	for the	reporting period (asper the Statement ofFinancial
Activities)					689,752	797,822
Adjustments	for:
Depreciation	charges				55,730	21,862
Interest received					(40)	(232)
Interest paid					11,758	14/03
Decrease/(increase)		in	debtors		21,310	(30,676)
(Decrease)/increase		in	creditors		(155451)	156,348
Net cash provided		by	operations		623/59	959,327
ANALYSIS	OF CHANGES IN NET FUNDS
				At 1/I/21	Cash flow	At 31/12/21
					f,
Net cash
Cash at bank	and m	hand		806,535	(145,888)	660,647
				806,535	(145,888)	660,647
Debt
Debts fallmg	due within I year			(7,600)		(7,600)
Debts falling	due atter		i year	(285875)	6,417	(278,858)
				(292,875)	6,417	(286,458)
Total				513,660	(139,471)	374,189

DONATION	S AND LEGACIES
				2021	2020
		Umestricted	Restricted	Total	Total
		ftmds	funds	funds	fimds
Donations		31 it58	38,800	70,758	165,881
Grants		2,300	813474	815,874	676,895
Membership	and show fees	(1,045)		(1,045)	7,101
Theatre Tax	relief	3,438		3,438	10,991
		36,651	852/74	889,025	860,868

				2021	2020
Other grants				815,874	676,895
OTHER TRADING ACTIVITIES
				2021	2020
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	fimds
					f
Fundraising	events				1,588
Letting ofcharitable property					3,000
Sales ofmerchandise		366		366
Other income		125		125
		491		491	5,588

4.	INVKS~ INCOME	INVKS~ INCOME	INVKS~ INCOME
								2021	2020
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
									f
	Deposit account interest					40		40	232
	INCOME PROM		CHARITABLE ACI'IVITIES
								2021	2020
				Activity
	Ticket and Show Income			Producdons	and trips			2/16	15929
	Workshops	and classes		Commuuity	Projects			818	875
								3,134	16,804
6.	~G FUNDS
	Raising donations		and legacies
								2021	2020
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
	Fund raising	expenses							105
	Support costs						1&299	I/99	1,539
							1/99		1,644
7.	CHARITABLE ACTIVITIES			COSTS
							Grant
							funding of
							acnvtttes	Support
						Direct	(see note	costs (see
						Costs	8)	note 9)	Totals
	Productions	and trips				40,110		28,699	68,809
	Restoration	ofSpencer's Mill						23,066	23,066
	Community	Projects				33,791	22,881	10/12	66&184
						73&101	22,881	62,077	158,859

SUPPORT	COS	TS
					Governance
			Management	Finance	costs	Totals
			f.
Raising donations		and legacies	1499			1499
Other resources expended			57305	610	5449	63,164
Productions	and	trips	24,547	1,635	2,517	28&699
Restoration	ofSpencer's Mill		12,740	10,176	150	23)066
Community	Projects		7)589	2)723		10@12
			103,480	15)144	7,916	126)540

			2021	2020
Depreciation	- owned	assets	55,730	21,862

STAFF COSTS
			2021	2020
Wages aud salaries			53,502	24,013
Social security costs			230	444
			53,732	24,457
The average monthly	number ofemployees	during the year was as follows:
			2021	2020
Engaged on charitable	activities		3	1

TANGIBLE FIXEDASSETS
	Freehold	Plant dt	Plant &
	land and	machinery	machinery
	buildmgs	-centre	-tradmg	Totals
COST
At 1 January 2021	1,499,923	14,104	1,019	1,515,046
Additions	581,871	169423		750 rt94
At 31December 2021	2,081,794	183/27	1,019	2066)040
DEPRECIATION
At I January 2021	155,180	11,465	1,019	167&664
Charge for year	19,768	35,962		55,730
At 31 December 2021	174tt48	47,427	1,019	223)394
NIIT BOOK YALLE
At 31December 2021	1/06,846	135,800		2)042,646
At 31December 2020	1,344,743	2,639		1,347,382

Registered	office: The Viva Centre, 7Churchgate	Street, Soham, Ely, Cambridgeshire
Nature of	business: Sale ofdonated goods
Class ofshare:		holding
Ordinary		100
			2021	2020
			6
Aggregate	capital and reserves		45,176	3,829
Profit for	the year		41,347	4,115
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			2021	2020
			8
Other debtors			3&875	4,101
VAT			17,635	42,960
			21/10	47,061

CREDITORS: AMOUNTS li'ALLING DUEWITHIN ONE YEAR
	2021	2020
Other loans (seenote 18)	7,600	7,600
Trade creditors	5,163	159,312
Amounts owed to group undertakings		18
Social security and other taxes	281	188
Other creditors		71
Accruals and deferred income	6,851	7,975
	19,895	175,164
CREDITORS: AMOUNTS FALLING DUE AFTERMORE THAN ONE YEAR
	2021	2020
Other loans (seenote 18)	278,858	285,275
LOANS
An analysis ofthe maturity ofloans is given below:
	2021	2020
	f.
Amounts falling due within one year on demand:
Other loans	7,600
Amounts falling due in more than five years:
Repayable by instalments:
Other loans more 5yrs instal	278,858	285275

MOVEMENT IN F	UNDS
			Net	Transfers
			movement	between	At
		At 1/1/21	m funds	funds	31/12/21
					f
Unrestricted funds
General fund		92,595	(2&497)	18,920	109,018
Emergency Operating	Fund - Designated	50,000			50,000
Adult Theatre - Designated			944	(944)
Arts Council Covid grant - designated		2,000	(2,000)
Power to change Covid grant - designated		11,421	(11/83)	162
		156,016	(15,136)	18,138	159,018
Restricted funds
Edinburgh Bursary Fund		1,100			1/00
Building Fund		5,676			5,676
Fixed Asset Fund		179@10	(13,768)		165~2
Mill Project		146)096	408/99	(554,695)
CLT Project		3,505			3/05
HLF Cambridgeshire	ViHage CoBeges	17,795	(10,017)	(7)778)
—Nellie-Tuk- Tutt-		13$31-	-(1,415)		11s816
Mill Project - Fixed Asset Fund		1,005,732	(3,000)	581,466	1,584,198
Mill Project - CCC Grant		217,272	295,122	(175,662)	336,732
Cultural Recovery			33,225	(33/25)
Activity Budget - Apprentices			(24,617)	24,617
Spencer's Drove			20,000		20,000
Sponsor a SeatPlaques			8,756	(8,756)
Mill Substation			24,481		24,481
Fixed Asset Fund - Equipment			(32,478)	155,895	123,417
		1,589,717	704,888	(18,138)	2/76,467
TOTAL FUNDS		1,745,733	689,752		2,435,485

		Incoming	Resources	Movement
		r'esources	expended	m funds
				f
Unrestricted funds
General ftmd		57,825	(60322)	(2,497)
Adult Theatre - Designated		2,875	(1,931)	944
Arts Council Covid	grant - designated		(2,000)	(2,000)
Power to change Covid grant - designated			(11,583)	(11,583)
		60,700	(75)836)	(15)136)
Restricted funds
Fixed Asset Fund			(13,768)	(13,768)
Mill Project		422,175	(13,576)	408,599
HLF Cambridgeshire	Village Colleges	8,550	(18,567)	(10&017)
Nellie Tuk Tuk			(11415)	(1&415)
MIII Project - Fixed	Asset Fund		(3,000)	(3,000)
—MIII Project -CCC	Grant	295r788	—(666)	Z95r122
Cultural Recovery		71,627	(38,402)	33425
Activity Budget - Apprentices		953	(25,570)	(24,617)
Spencer's Drove		20,000		20,000
Sponsor aSeat Plaques		8)800	(44)	8,756
Mill Substation		24,481		Z4,481
Fixed Asset Fund -	Equipment		(32,478)	(32,478)
		852,374	(147,486)	704,888
TOTAL FUNDS		913,074	(223@22)	689,752

			Net	Transfers
			movement	between	At
		At 1/1/20	m funds	funds	31/12/20
		f,
Unrestricted funds
General fund		86,685	7,710	(1,800)	92,595
Emergency Operating	Fund - Designated	50,000			50,000
Youth Theatre - Designated			(1,800)	1,800
Mill Project - Designated		3477	(19,090)	15,813
Arts Council Covid grant - designated			2,000		2,000
Power to change Covid grant - designated			11,421		11,421
		139,962	241	15,813	156,016
Restricted funds
Edinburgh Bursary Fund		1,100			1,100
Building Fund		5,676			5,676
——Fixed Asset Fund		1-93,078	(13,768)		179,310
Mill Project		479,497	575,642	(909,043)	146,096
CLTProject		3,505			3,505
HLF Camhridgeshire	Village Colleges	2,871	14,924		17,795
Nellie Tuk Tuk		9,970	3@61		13/31
Mill Project - Fixed Asset Fund		112,252		893,480	1,005,732
Mill Project - CCC Grant			217,522	(250)	217472
		807849	797,581	(15,813)	1,589,717
TOTAL FUNDS		947,911	797,822		1,745,733

		Incoming	Resources	Movement
		resources	expended	in funds
			f.
Unrestricted funds
General fund		50,975	(43465)	7,710
Youth Theane - Designated		19,008	(20,808)	(1,800)
Mill Project - Designated			(19,090)	(19,090)
Arts Council Covid	grant - designated	21,523	(19,523)	2,000
Power to change Covid grant - designated		17,500	(6,079)	11,421
		109,006	(108,765)	241
Restricted funds
Fixed Asset Fund			(13,768)	(13,768)
Mill Project		575,667	(25)	575,642
HLF Cambridgeshire	Village Colleges	26400	(11,276)	14+24
Nellie Tuk Tuk		3,600	(339)	3/61
-Mi11 Project - CCC	Grant	--217,528	(6)	—-217,522
		822,995	(25,414)	797,581
TOTAL FUNDS		932,001	(134,179)	797,822

			Net	Transfers
			movemcnt	between	At
		At 1/1/20	in funds	funds	31/12/21
					f
Unrestricted funds
General fund		86,685	5/13	17,120	109,018
Emergency Operating	Fund - Designated	50,000			50,000
Youth Theatre - Designated			(1,800)	1,800
Adult Theatre - Designated			944	(944)
Mill Project - Designated		3277	(19,090)	15,813
Power to change Covid grant - designated			(162)	162
		139,962	(14,895)	33,951	159,018
Restricted funds
Edinburgh Bursary Fund		1,100			1,100
Buildmg Fund		5,676			5,676
Fixe cLAs set Fund		193,078	(27,536)		165,542
Mill Project		479,497	984,241	(1,463,738)
CLTProject		3,505			3,505
HLF Cambridgeshire	Village Colleges	2,871	4@07	(7,778)
Nellie Tuk Tuk		9,970	1,846		11,816
Mill Project - Fixed Asset Fund		112/52	(3,000)	1,474,946	1,584,198
Mill Project - CCC Grant			512,644	(175,912)	336,732
Cultural Recovery			33/25	(33225)
Activity Budget - Apprentices			(24,617)	24,617
Spencer's Drove			20,000		20,000
Sponsor a SeatPlaques			8,756	(8,756)
Mill Substation			24,481		24,481
Fixed Asset Fund - Equipment			(32,478)	155,895	123,417
		807,949	1,502,469	(33,951)	2/76,467
TOTAL FUNDS		947,911	1,487,574		2,435,485

		incoming	Resources	Movement
		Iesollrces	expended	in funds
Unrestricted funds
General food		108,800	(103,587)	5@13
Youth Theatre - Designated		19,008	(20,808)	(1,800)
Adult Theatro - Designated		2,875	(1831)	944
Mill Project - Designated			(19,090)	(19,090)
Arts Council Covid	grant - designated	21,523	(21,523)
Power to change Covid grant - designated		17,500	(17,662)	(162)
		169,706	(184,601)	(14,895)
Restricted funds
Fixed Asset Fund			(27,536)	(27,536)
Mill Project		997,842	(13,601)	984@41
HLF Cambridgeshire	Village Colleges	34,750	(29,843)	4,907
— Nellie-Tuk-Tuk-		3,600	(-1&754)	—1,846—
Mill Project - Fixed	Asset Fund		(3,000)	(3,000)
Mill Project - CCC	Grant	513316	(672)	512,644
Cultural Recovery		71,627	(38,402)	33225
Activity Budget - Apprentices		953	(25,570)	(24,617)
Spencer's Drove		20,000		20,000
Sponsor a Seat Plaques		8,800	(44)	8,756
Mill Substation		24,481		24,481
Fixed Asset Fund -	Equipment		(32,478)	(32,478)
		1,675,369	(172,900)	1,502,469
TOTAL FUNDS		1,845,075	(357,501)	1,487,574

	2021	2020
		f,
INCOME AND ENDOWMENTS
Donations and legsdes
Donations	70,758	165,881
Grants	815)874	676,895
Membership and show fees	(1,045)	7,101
Theatre Tax relief	3,438	10,991
	889&025	860,868
Other trading activities
Fundraising events		1,588
Letting ofcharitable property		3,000
Sales ofmerchandise	366
Other income	125	1,000
	491	5,588
—Investment-income—
Deposit account interest	40	232
Charitable activities
Ticket and Show Income	2@16	15,929
Worl&shops and classes	818	875
	3,134	16,804
Other income
Covid Grant	20/84	48,509
Total incoming resources	913,074	932,001
EXPENDITURE
Raising donations snd legacies
Fund raising expenses		105
Charitable activities
Wages	53/02	24,013
Social security	230	444
Productions costs	12/48	22,430
Carried forward	65/80	46,887

		2021f	2020
Charitable activities
Brought forward		65,980	46,887
Publicity		2,479	5,014
Sundries		1,021	828
Travel and Subsistence		421	40
Subscription		210
Workshops		3,790	3,636
Grants to mstitutions		22,881
		96,782	56,405
Support costs
Management
Rent, rates and water		5,531	4,757
Insurmce		5,003	4/08
Light and heat		5,797	2,308
Telephone		1/55	1,117
Postage and stationery		3,028	591
Sundries		1@73	349
—Website domain and upkeep		-8,064-	—-570
Repairs and renewals		3,682	547
Cleaning and	licencing	1,621	180
Professional	fees	11,796	13,424
Depreciation		55,730	21,862
		103,480	49/13
Finance
Bank charges		98	2 tl34
Loan		11,758	14/03
Non recoverable VAT		3/88	2,350
		15/44	19,487
Governance	costs
Independent	Examiner Fee	1,650	1,800
Accountancy	fees	6466	6,469
		7/16	8/69
Total resources	expended	223&322	134,179
Net income		689,752	797,822