2021-05-31-accounts

					PAGE
Trustees' annual report (incorporating		the	director's	report)
Independent examiner's report	to the	trustees
Statement offinancial activities	(Including		income and expenditure
account)
Statement offinancial position
Notes to the financial statements

REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	DETAILS
Registered	charity		name		Workington Playgoers		Club
Charity registration			number		1138473
Company	registration			number	07099666
Principal office					Theatre Royal
					Washington Street
					Workington
					Cumbrla
					CA14 3AW
Registered	ofgce				68 Curzon Street
					Maryport
					Cumbrla
					CA15 6DA
THE TRUSTEES					Mr G Brinicombe			(Resigned 1September 2020)
					Mr C G Hall
					Mr M CSweeney
					Mrs A G Wells
					Mr AJ Parker
					Mrs G EWalker
					Mrs K C Davis			(Resigned 1September 2020)
					Mr S P Ashton			(Appointed 1September 2020)
					Mr J L H Last			(Appointed 1September 2020)
					Ms G R Douglas-Brown			(Appointed 1September 2020)
COMPANY	SECRETARY				Mr Charles Geoffrey		Hall
INDEPENDENT		EXAMINER			Mr William Moore BA, FCA
					Saint &Co Chartered		Accountants
					Unit 78 Lakeland	Business Park
					Cockermouth
					Cumbria
					CA13 OQT

				2021		2020
			unrestricted	Restricted
			funds	funds	Totalfunds	Total funds
		Note	E	E	E	E
Income and endowments
Donations and legacies			21,704	2,500	24,204	15,419
Charitable activities			6,101		6,101	31,827
Other trading activities			5,023		5,023	6,118
Investment income			9		9	83
Total Income			32,837	2,500	35,337	53,447
Expenditure
Expenditure on raising funds:
Costs ofother trading	activities	9	(2,230)		(2,230)	(2,576)
Expenditure on charitable	activities	10,11	(26,211)	(16,837)	(43,048)	(60,268)
Total expenditure			(28,441)	(16,837)	(45,278)	(62,844)
Net expenditure and net movement		In funds	4,396	(14,337)	(9,941)	(9,397)
Reconciliation offunds
Total funds brought forward			180,950	499,394	680,344	689,741
Total funds carried forward			185,346	485,057	670,403	680,344

			2021		2020
		Note	E
FIXEDASSETS
Tangible fixed assets		15		605,664		626,483
CURRENT ASSETS
Stocks		16	497		1,101
Debtors		17	1,440		1,366
Cash at bank and in hand			67,855		56,796
			69,792		59,263
CREDITORS: amounts	falling due within
one year		18	5,053		5,402
NET CURRENT ASSETS				64,739		53,861
TOTAL ASSETS LESSCURRENT LIABIUTIES				670,403		680,344
NET ASSETS				670,403		680,344
FUNDS OFTHE CHARITY
Restricted funds				485,057		499,394
Unrestricted funds				185,346		180,950
Total charity funds		20		670,403		680,344

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		E	E	E
DONATIONS
Donations
GRANTS
Grants receivable		1,500	2,500	4,000
Government	grant income	18,637		18,637
SUBSCRIPTIONS
Subsuiptions		1,567		1,567
		21,704	2,500	24,204

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			E	E	E
DONATIONS
Donations			100	222	322
GRANTS Government
Grants receivable				2,800	2,800
	grant income		10,000		10,000
SUBSCRIPTIONS
Subscriptions			2,297		2,297
			12,397	3,022	15,419
CHARITABLE	ACTIVITIES
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2021	Funds	2020
		E	E	E	E
Performance	- sale oftickets and
programmes		3,342	3,342	12,253	12,253
Theatre Royal	Youth			2,064	2,064
Coffee bar and bar sales				9,173	9,173
Room hire		2,759	2,759	6,500	6,500
Shakespeare	Players			1,837	1,837
		6,101	6,101	31,827	31,827

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	E	E	E	E
Golden Jubilee Club	3,936	3,936	3,846	3,846
Feed in tariff	1,087	1,087	2,272	2,272
	5,023	5,023	6,118	6,118
INVESTMENT INCOME
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	E	E	E	E
Bank interest receivable	9	9	83	83

9.	COSTS OF OT	HER TRADING ACTIVITIE	S
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
			6	E	6	E
	Golden Jubilee Club		2,230	2,230	2,576	2,576
10.	EXPENDITURE ON CHARITABLE ACTIVITIES BYFUND TYPE
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2021
				6	E	E
	Performance			1,738		1,738
	Theatre Royal	Youth			10	10
	Coffee Bar and Bar			615		615
	Room Hire			1,844		1,844
	Shakespeare	Players
	Support costs			22,014	16,827	38,841
				26,211	16,837	43,048
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2020
				E	E	E
	Performance			10,035		10,035
	Theatre Royal	Youth		1,924	2,100	4,024
	Coffee Bar and Bar			3,584		3,584
	Room Hire			4,212		4,212
	Shakespeare	Players		1,034		1,034
	Support costs			20,408	16,971	37,379
				41,197	19,071	60,268

							Activities	Activities
							undertaken			Totalfunds	Total fund
							directly f		Support costs f	2021 f	2020 f
	Performance						1,738			1,738	10,035
	Theatre Royal Youth							10		10	4,024
	Coffee Bar and		Bar					615		615	3,584
	Room Hire						1,844			1,844	4,212
	Property Costs								35,492	35,492	32,541
	Administration								1,892	1,892	2,096
	Other Expenses								275	275	1,560
	Shakespeare	Players									1,034
	Governance	costs							1,182	1,182	1,182
							4,207		38,841	43,048	60,268
12.	NET EXPENDITURE
	Net expenditure		Is stated	after		charging/(crediting):
										2021	2020
										f	f
	Depreciation	oftangible		fixed assets						21,481	22,629
	Loss on disposal		oftangible		fixed assets					622
13.	INDEPENDENT		EXAMINATION			FEES
										2021	2020
										f	f
	Fees payable	to	the independent			examiner	for:
	Independent	examination			ofthe financial		statements			500	500
	Other financial		services							682	682
										1,182	1,182

				Freehold	Fixtures and
				property E	fittings f	Total f
	Cost
	At 1June 2020			609,684	139,802	749,486
	Additions				1,284	1,284
	Disposals				(1,800)	(1,800)
	At31May 2021			609,684	139,286	748,970
	Depreciation
	At 1June 2020			60,807	62,196	123,003
	Charge for the	year		12,190	9,291	21,481
	Disposals				(1,178)	(1,178)
	At 31May 2021			72,997	70,309	143,306
	Carrying amount
	At 31May 2021			536,687	68,977	605,664
	At 31May 2020			548,877	77,606	626,483
16.	STOCKS
					2021	2020
					f	E
	Raw materials	and consumables			497	1,101
17.	DEBTORS
					2021	2020
					f	E
	Trade debtors					1,119
	Prepayments and accrued income				1,440	247
					1,440	1,366
18.	CREDITORS: amounts		falling due within one year
					2021	2020
					f	E
	Accruals and deferred		income		4,820	5,275
	Social security	and other taxes			233	127
					5,053	5,402

The amo	unts		recognis	ed in	the financ	ial statements	for gove	rnment grants ar	e as follows:
									2021	2020
									E	E
Recognised		in	income	from	donations	and legacies:
Local authority			coronavirus		grants				18,637	10,000
ANALYSIS OF			CHARITABLE		FUNDS
Unrestricted		funds
										At
					At 1June	2020	Income	Expenditure	Transfers	31May 2021
						E	E	E	E	E
Generalfunds					156,499		32,837	(26,343)		162,993
Heating
system/photovoltaic				cells	24,451			(2,098)		22,353
					180,950		32,837	(28,441)		185,346
										At
					At 1June	2019	Income	Expenditure	Transfers	31May 2020
						E	E	E	E	E
Generalfunds					154,816		50,425	(41,675)	(7,067)	156,499
Heating
system/photovoltaic				cells	26,549			(2,098)		24,451
					181,365		50,425	(43,773)	(7,067)	180,950
Restricted funds
										At
					At 1June	2020	Income	Expenditure	Transfers	31May 2021
						E	E	E	E	E
Property	redevelopment				498,872			(16,827)		482,045
Theatre	Royal		Youth			522	2,500	(10)		3,012
					499,394		4,000	(17,499)		485,057
										At
					At1 June	2019	Income	Expenditure	Transfers	31May 2020
						E	E	E	E	E
Property	redevelopment				508,376		400	(16,971)	7,067	498,872
Theatre	Royal		Youth				2,622	(2,100)		522
					508,376		3,022	(19,071)	7,067	499,394

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		6	f	E
Tangible fixed assets		123,619	482,045	605,664
Current assets		66,780	3,012	69,792
Creditors	less than 1year	(5,053)		(5,053)
Net assets		184,346	485,057	670,403
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
		E	f	6
Tangible fixed assets		127,611	498,872	626,483
Current assets		58,741	522	59,263
Creditors	less than 1year	(5,402)		(5,402)
Net assets		180,950	499,394	680,344