Company no. 06161282 Charity no. 1139598
# **Travaux Sauvages Limited trading as Wildworks Report and Unaudited Financial Statements**
**31 March 2022**
## **Travaux Sauvages Limited t/a Wildworks**
## **Reference and administrative details**
|**For theyear ended 31 March 2022**|**For theyear ended 31 March 2022**||
|---|---|---|
|**Company number**|06161282||
|**Charity number**|1139598||
|**Registered office and**|Husa||
|**operational address**|Hall For Cornwall||
||Back Quay||
||TR1 2LL||
|**Trustees**|Trustees, who are also directors under company law, who served during||
||the year and up to the date|of this report were as follows:|
||Caroline Barnes||
||Sudeep Basu||
||Frances Branfield||
||Christopher Morris||
||Jane Moss||
||Gavin Stride||
||Julia Webb-Harvey||
|**Company secretary and**|Emma Hogg||
|**chief executive officer**|||
|**Bankers**|Barclays Bank|Triodos Bank|
||14 King Street|Deanery Road|
||Truro|Bristol|
||TR1 2RB|BS1 5AS|
|**Solicitors**|Stephens & Scown LLP||
||Osprey House||
||Malpas Road||
||Truro||
||TR1 1UT||
|**Independent**|Godfrey Wilson Limited||
|**examiners**|Chartered accountants and|statutory auditors|
||5th Floor Mariner House||
||62 Prince Street||
||Bristol||
||BS1 4QD||
1
## **Travaux Sauvages Limited t/a Wildworks**
## **Chair's report**
## **For the year ended 31 March 2022**
## **Chair's report for the year ended 31 March 2022**
This past year has further demonstrated that Wildworks, led by a committed leadership, has forged a clear, distinct and hugely valued place within the ecology of Cornwall and the Country as a company capable of creating extraordinary visual theatre events – often in partnership with communities and organisations far from the mainstream.
It has been a year of continuing to adapt to external forces with the global pandemic playing havoc with planning, coupled with uncertainty and caution amongst many partner organisations. And yet the entire team, led by Emma and Mydd, have demonstrated a remarkable ability to rethink, re-plan and innovate driven by an unshakable belief in the value of the work of the company. We have delivered new artwork, often testing our digital capabilities and potential to reach new audiences. We have recommitted to putting diversity at the heart of our organisation and artistic practice and to making the best use of our resources.
Over the past few years the company has committed time, energy and personal growth across the whole organisation which suggests Wildworks holds a position as leaders in creating extraordinary site specific theatre, who are instinctively generous and keen to support others, with the skills to navigate complex partnerships and a desire to develop our practice.
We are grateful for the continued investment from Arts Council of England and Cornwall CC as a demonstration in the value they place in our work as experimenters, in the places that art can be presented, in the commitment to new audiences and encouragers of new talent.
2
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
The trustees present their report along with the financial statements of the charity for the year ended 31 March 2022.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Travaux Sauvages Limited is a company limited by Guarantee governed by its Memorandum and Articles of Association dated 24 September 2010. It became a registered charity on 30 December 2010. In the event that the charity is wound up, the members agree to contribute an amount not exceeding £1 to the funds of the charity.
## **Recruitment and appointment of new trustees**
The directors of the company are also charity trustees for the purposes of charity law. Subject to the approval of the members, the trustees may appoint a person who is willing to act to be a trustee. Potential trustees meet the trustees and senior management team prior to their proposal as a trustee. Once appointed, trustees undertake an induction into the workings of the charity including observing operational activity, discussions with staff and reading information such as financial statements and other evaluation documents. The trustees are legally responsible for the overall control and management of the charity.
There have been no changes to the trustees.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees review the financial, operations and business risks that Wildworks faces as part of the on-going management. This is reviewed annually. The risk register identifies risk, the steps taken to mitigate those identified and any further actions required. A comprehensive review of the risk profile took place in December 2020.
The most likely risks with the highest impact remain those associated with an ever changing economic and cultural climate. We continue to mitigate these risks with the implementation of a rigorous artistic and producing policy and updated communications strategy. In light of the current global pandemic and any similar future issues, we have previously increased the level of operational reserves to cover six months operational costs.
3
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The charitable objects for which the charity was established are to advance the arts for the public benefit by the promotion in particular, but not exclusively, of the art of drama. Wildworks describes itself as an 'art led, international theatre company based in Cornwall' founded in 2005 by Bill Mitchell to focus on site-specific arts events. The primary artistic vision is to make landscape theatre - large scale spectacular performances and artworks that grow out of their locations driven by the community that inhabits the site. This profound sense of community is the key tenet of Wildworks' creative output; as a company Wildworks is drawn to stories that are both epic and intimate, human stories that can touch and resonate with audiences across barriers of language, age and nationality. We are inspired by the people that we work with - giving voice to individuals and communities alike.
Strategically, Wildworks seeks to develop relationships with leading national and international producing and creative partners who share our ambitious vision of high-quality landscape and participatory theatre, which often result in ground-breaking and exemplar pieces of theatre.
Wildworks was conceptualised as an experiment - a chance to test a new form of theatre and to define its values for public benefit. Over time the company has examined and developed every aspect of the work - from how to harness the energy and pride of the communities they work with, to exploring the fluidity of relationship between audiences and participants, to encouraging a sense of ownership for every person working on a project. By building up a strong pool of artists that cover music, writing, design and performance, who lead these areas and share skills with partners and participants, Wildworks has achieved the aim of creating meaningful pieces of event theatre that inevitably leaves a strong sense of legacy.
## **ACHIEVEMENT AND PERFORMANCE Artistic programme achievements** April 2021- March 2022
4
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
## **Meet Me at the Edge- digital experience**
In the summer of 2020, after months of lockdown, we set out to create an audio-visual experience in the landscape, at home in Cornwall on the cliffs at Botallack. The journey in sound and landscape explored responses to isolation and connectedness within our communities.
The live showings of Meet Me at the Edge were cancelled due to Covid19. We were unable to share the work with our live audiences. But we were able to adapt.
The film was a culmination of that work and the stories we discovered. A unique mosaic of people. Shared online inc BSL/audio described. Originally (and sold out) for a live audience of 350, cancelled due to Covid. Adapted digitally, the work was shared far more widely than planned, this production showcased a myriad of individual stories, connecting Cornwall and the community to the world. 20 artists, 30 Cornwall participants, 90 live guest audience, 3.5k online views to date.
_“I thought that every second of the film was insightful, the stories, so beautifully told. The film was majestic, thought provoking, emotional, engaging, we really felt akin to all those involved.” (Audience member)_
_“… it’s an undeniably beautiful experience, foregrounding the voices of ordinary people and reminding us that what we individually see as the edge will differ greatly from person to person.” (National Critic - Lyn Gardner)_
5
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
## **Behind the Postcard- G7 Cultural Programme**
Emma Hogg joined a team of Cultural Programme Directors to shape the cultural programme for the G7 in May 2021. Included in that programme was a collaborative project between Wildworks, Creative Kernow, Screen Cornwall and Hall for Cornwall and created in response to the G7, which took place in Cornwall from 11-13 June 2021. The programme encompassed a wide range of activities including landscape artworks designed and curated by Wildworks, workshops, film production, screenings, heritage work and event commissions. The Behind the Postcard programme was commissioned by Cornwall Council in partnership with the Cabinet Office, Arts Council England and National Heritage Lottery Fund.
This film short for G7 delegation, local, national and international audiences, was designed to highlight the ‘real’ Cornwall and featured 32 writers, 25 community workshops, an estimated 407 workshop participants, over 65 performers, and over 30 creative professionals. It was screened at 23 venues with an in person, socially distanced audience of approx. 500 and has received 15,000 views to date. It includes sections in both English and Cornish languages.
_“Well thought out and poignant piece of work, superb collaboration. Cornwall is speaking” (Audience)_
_“I watched this last night and actually cried for home!” (Audience)_
## **Earthling’s Assembly Portland, Dorset**
The Earthlings Assembly is a community arts project in Portland UK that culminated at b-side festival 2021. Started in 2019 and continuing during 2020 and was co-created by the community of Portland and Wildworks with the support of local arts organisation b-side. This project was commissioned by MEMO as part of Eden Portland with support from Nottingham Trent University.
Earthlings Assemble explores the diversity of life on Portland, and calls out to gather an assembly of humans and non-humans that will honour and celebrate the distinctiveness of the place.
Unable to run our community engagement with our usual process in person during the Covid19 pandemic, we adapted and created a digital community space with invitations to take part in activities and observations and to share them in the community space.
6
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
On Saturday 11th September 2021, Wildworks ran several drop-in community workshops for b-side festival visitors. The participants’ contributions were then edited into a provocative and poetic finale that was projected onto the Bird Observatory lighthouse in the evening. This project has involved 10 artists (8 Cornish), 100+ participants (in person and online) and 210 live audience members. Including testing new methods for engaging community participation using digital spaces when inperson engagement wasn’t possible.
## (earthlingsassembly.com)
7
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
## **One Story, Many Voices - Imperial War Museum and UK tour**
Wildworks in partnership Bodmin Keep & Museum of Cornish Life, were commissioned as one of seven partnerships of artists and heritage organisations in the creation of new Holocaust and WW2 Galleries at the Imperial War Museum, London. Together we created a Cornwall-focused binaural sound story representing a digital anthology to remember/represent the WW2 and Holocaust across the UK today. After months in the archives, the Cornwall partnership focussed in on a story of French Resistance, in this case, the Bretons, tirelessly crossing the Channel and tells of the ways two Celtic seafaring nations came together.
Launched at IWM London (2021) and in Cornwall across February and March 2021 and to be followed by a UK tour. Over 1 million visitors are expected across the first year before returning to its permanent home at IWM.
## **I am Kevin - development**
Originally designed for a city centre location in Truro, Cornwall, I am Kevin, is being relocated and reimagined following the original venue falling through. This has also resulted in a postponement of the initial production delivery from summer 2021 to summer 2022.
This show is now in development for delivery in St Austell, Cornwall working with and for the communities of St Austell and will be shared with audiences on Carlyon Bay beach in August 2022.
This project is supported with funding from Arts Council England project grant, Feast, Cultivator, private sector support, individual giving and box office income. The activity will also be eligible for Theatre Tax Relief once completed.
During this financial year, we have developed the project for the new site identified in St Austell. As a site-specific process some of the creative work has been redeveloped for the new site. The majority of the professional company has been recruited and contracted. The script has been developed and production design is underway.
8
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
We recruited 2 paid internships with support from Cultivator and a Crowdfunder campaign from FebAugust; Communications Assistant and Research and Community Participation Coordinator. With plans to recruit for 3 additional paid interns from July; Tech Assistant, Costume Assistant and Film Assistant. Creating talent development opportunities in paid and supported positions within the project team.
We have run teaching sessions at St Austell College and Fal Uni to assist with the recruitment of work placement opportunities within performing and production roles.
## **Community engagement and research**
We identified community groups and have run a series of community workshops in and around the location including sessions with Sensory Trust 'Happy Wanderers' dementia support group, Intercom LGBTQ+ youth groups, MIND, Pentreath, Shallal and 2 drop-in sessions for anyone to come along to. We shaped research questions and community hands-on activities to feed into the show narrative and set and costume design.
9
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
## **SECTOR SUPPORT & TALENT DEVELOPMENT Weston Jerwood Creative Bursary**
In 2020 we were awarded a Weston Jerwood Bursary for a programme for organisational change to increase access from lower socio-economic backgrounds. This led to organisation change in our recruitment practices. In July 2021 we were joined by an Assistant Designer working with us full time until April 2022.
For December 2021 the Assistant Designer created an online festive programme ' _Stories from the Store_ ' featuring stories from Wildworks artists and archival content.
10
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
## **Falmouth University**
Following on from the success of running a 3 day course online for performing arts undergraduates at Falmouth University, Wildworks Artistic Director and Associate artists ran in person 3 day course sharing landscape theatre techniques.
## **St Austell College**
In the autumn of 2021 Wildworks core team and associate artists ran a 6 week module as an introduction to landscape theatre course at St Austell for the 1st and 2nd years on the Performing Arts courses. The module included movement, music, design and writing for site specific theatre and finished with an introduction to outdoor pyrotechnics and fire drawings.
## **Paid internships**
Linked directly with ' _I am Kevin_ ' project delivery we continue to create paid training opportunities in project roles.
11
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
## **Annual Open Door**
An annual fixture in the Wildworks calendar. Welcoming new and existing professional and nonprofessional creatives and volunteers to join us for an afternoon of conversation to feed in ideas and discover future plans and opportunities.
## **FINANCIAL REVIEW**
This has been a year of low delivery output. This is predominantly a result of the Covid 19 pandemic which has halted all large-scale delivery. This is reflected in a much lower income and expenditure across projects in comparison to other years. We have seen a small increase in income to £323,650 (2021: £275,970) resulting in an increased surplus of £42,240 (2021: £25,912).
We have remained financially stable with no requirement to draw from our operational reserves and with the ability to invest small amounts of creative reserve into work that can be safely delivered. We have not sought financial support schemes such as the DCMS Cultural Recovery Fund delivered through Arts Council England.
## **Investment policy and objectives**
The trustees have considered the most appropriate policy for investing funds and find that the current arrangement with short term bank deposits meets the requirement to generate a reasonable return on capital whilst maintaining access to funds for operational purposes.
## **Reserves policy**
The trustees believe that it is prudent to hold reserves to cover expenditure likely to be incurred should grant funding cease, unforeseen or unexpected expenditure be incurred, sources of income not be renewed, for use towards future projects and to fund working capital. The designated operational fund remains unchanged and would be used to cover any costs associated with closing the charity, should funding not be forthcoming. Cash reserves in the Triodos bank account are equal to funds held in the Operational Fund. £10,000 has been transferred from the designated creative fund as the initial investment in I am Kevin.
## **FUTURE PLANS**
2022/23 remains unpredictable, although it appears there is stability regarding the Covid 19 pandemic and the ending of restrictions, we find ourselves entering a tricky economic situation with high rates of inflation, rising energy prices and the ongoing war in Ukraine. We will need to account for this in future budgets with a likely impact on artistic scale and ambition to allow for higher production costs and the negative impact on box office revenue with audiences being reluctant to pay for non-essential activity. Nevertheless, we are an agile organisation, self-described as fluid, shapeshifters with the ability to adapt to changing environments.
We will continue to consider Covid 19 as a precautionary measure and continue to seek out new opportunities. We will be looking for online digital options alongside live events to maximise value and audience reach.
We are fortunate to continue receiving a Culture Grant from Cornwall Council for the period 2022-26 and have received a year of extension funding as part of Arts Council England’s National Portfolio Organisations from April 2022-March 23. We have now received confirmation that we are to remain a National Portfolio Organisation for Arts Council England from 2023-2026 with standstill funding, i.e. no change to the grant funding figure.
12
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
Our commitment to talent development remains. We will continue to develop our training programme that has three key areas; emerging talent, creativity for all/mass participation and young people and will be seeking local and national support to create this as a stand-alone strand of work.
We plan for all training and talent development opportunities to have symbiotic relationships with projects. We want to open ourselves up to working with and training future artistic leaders in the different areas of the work. The firm basis of artists and company leadership will allow us to bring in exciting collaborators who won’t necessarily have had experience of working in this way.
## **DEVELOPMENT OF NEW MAJOR WORK**
## **I am Kevin, 2022**
The early part of 2022/23 will see major project delivery in the form of a two week durational show I am Kevin on Carlyon Bay, St Austell. Delivered by a professional team of 50 and a voluntary community team of 64 from 6-20 August 2022.
Designed for audiences of up to 350 per show with two BSL and two audio described performances. This will be a promenade show that travels to 6 stages in a circular show route of approximately one kilometre.
13
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
## **I am Kevin digital, 2023**
A 6 person capture team will join the second week of live shows to capture the work so it can be released at a later date as an online/cinematic experience.
The highly visual language of a Wildworks show is eminently photogenic and lends itself to being viewed cinematically. A digital version will be a hybrid between immersive theatre and film. Using film, we will capture the audience's perspective of the show, using multiple cameras across multiple performances. The production uses the elements of the beach landscape, with the audience moving across 6 different locations, featuring materials and structures of the beach, reinterpreted into a mythical world. The story explores the very depths of what it means to believe in our own stories, what we trust and how we find our true self in an epic journey of light and darkness.
We'll then film additional material exclusively for the digital viewer - in and around the area of St Austell, expanding the narrative- exploring time and location shifts- so it expands on the physiological themes within the show. Likewise, we filmed sections of the show without an audience at nightexploring the role of the audience in the story and how fragile stories can be.
The results of this experiment will be unlike any other live to digital theatre capture to date.
We will create a feature length film that is a hybrid of the live experience and some additional recorded elements, as well as a behind-the-scenes film of the process that includes a 'director’s commentary' on how the piece was confused as a live and digital piece from the start. Finally, we will create an early teaser and a trailer of the finished film, plus some additional social media content that allows a wider audience into the world of the story and engages them with the characters and the background community process.
## **Galatea, 2023**
Galatea is a co-production Wildworks/Marlborough Productions/Brighton Dome and in artistic collaboration with Emma Frankland.
Mydd Pharo will co-direct this project and Wildworks core team and associate artists will be embedded throughout the process drawing our expertise in large scale, landscape theatre.
This project will be co-created and delivered with local communities in and around Shoreham on Sea particularly trans, D/deaf communities and highlighting intersectionality of marginalised groups. The creative team and cast bring a range of lived experiences and are a blend of both hearing and D/deaf, trans, BSL speakers and a range of ethnic identities. The script has BSL embedded in it in addition to other languages, delivered as a multilingual piece.
## **This Land, Portland, 2023**
Having developed a relationship with communities and organisations on Portland since 2019, we have been commissioned by b-side festival as part of their THIS LAND programme. Working with the communities on Portland to explore the heritage and environmental themes around the development of land and people’s relationship to the landscape. Kickstarting activity at the festival in 2022 leading to a final sharing of work at the festival in Sept 2023. Plans to work with at least 6 place-based partnerships including the local schools, Bournemouth University and environmental and heritage partners.
Artist and sector support and talent development- Wildly Talented.
14
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
We will maximise our expertise in creating landscape theatre by continuing to develop career talent, particularly in Cornwall, so that creative talent is nurtured and thriving. With the demise of Cornwall’s other large theatre organisation, Kneehigh, we feel our role is more significant than ever to ensure Cornwall’s unique outdoor, community focused theatre ecology is protected for future generations. We are already planning for legacy.
## We will continue to:
- ▪Create training opportunities through work placements and paid internships on all our projects;
- Extend commitment to interns beyond paid contracts including organisational support, use of office and theatre assets, mentoring and advice, in kind support for personal projects;
- Have worked with Jerwood to develop our skills and created organisational change for accessing those from lower socio-economic backgrounds; and
- ▪Run an annual Open Studio event.
## Further to this we will:
- Work with local partners; Hall for Cornwall, Cultivator, Cornwall College, Falmouth University and national partners 101 Outdoors and Icon Theatre to ensure that opportunities are far reaching with multiple routes, particularly for those currently under-represented; and
- Utilise our formal partnership agreement with Black Voices Cornwall to encourage more diverse artists and young people to consider working with us.
## **Statement of responsibilities of the trustees**
The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- ▪ observe the methods and principles in the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
15
## **Travaux Sauvages Limited t/a Wildworks**
## **Report of the trustees**
## **For the year ended 31 March 2022**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
## **Independent examiners**
Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.
Approved by the trustees on 11 November 2022 and signed on their behalf by
Julia Webb-Harvey - Trustee
16
## **Independent examiner's report**
## **To the trustees of**
## **Travaux Sauvages Limited t/a Wildworks**
I report to the trustees on my examination of the accounts of Travaux Sauvages Limited t/a Wildworks (the charitable company) for the year ended 31 March 2022, which are set out on pages 18 to 32.
## **Responsibilities and basis of report**
As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- (1) accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
- (2) the accounts do not accord with those records; or
- (3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
- (4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## William Guy Blake
Date: 11 November 2022 **William Guy Blake ACA Member of the ICAEW** For and on behalf of: **Godfrey Wilson Limited** Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD
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## **Travaux Sauvages Limited t/a Wildworks**
**Statement of financial activities** _(incorporating an income and expenditure account)_
## **For the year ended 31 March 2022**
|Restricted Unrestricted
Note
£
£
**Income from:**
Donations
3
16,243
226,134
Charitable activities
4
59,754
21,459
Investments
-
60
Other income
-
-
**Total income**
75,997
247,653
**Expenditure on:**
Raising funds
-
30,630
Charitable activities
55,010
195,770
**Total expenditure**
6
55,010
226,400
**Net income**
7
20,987
21,253
Transfers between funds
2,315
(2,315)
**Net movement in funds**
23,302
18,938
**Reconciliation of funds:**
Total funds brought forward
4,642
229,945
**Total funds carried forward**
27,944
248,883|**2022**
**Total**
**£**
**242,377**
**81,213**
**60**
**-**
**323,650**
**30,630**
**250,780**
**281,410**
**42,240**
**-**
**42,240**
**234,587**
**276,827**|2021
Total
£
247,068
28,618
211
73|
|---|---|---|
|||275,970|
|||18,098
231,960|
|||250,058|
|||25,912
-|
|||25,912
208,675|
|||234,587|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 15 to the accounts.
18
## **Travaux Sauvages Limited t/a Wildworks**
## **Balance sheet**
## **As at 31 March 2022**
|Note
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
**Liabilities**
Creditors: amounts falling due within 1 year
12
**Net current assets**
**Net assets**
14
**Funds**
15
Restricted funds
Unrestricted funds
Designated funds
General funds
**Total charity funds**|**£**
**21,699**
**280,701**
**302,400**
**(28,696)**|**2022**
**£**
**3,123**
**273,704**
**276,827**
**27,944**
**209,631**
**39,252**
**276,827**|2021
£
5,176
12,824
230,039|
|---|---|---|---|
||||242,863
(13,452)|
||||229,411|
||||234,587|
||||4,642
188,398
41,547|
||||234,587|
The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors acknowledge their responsibilities for:
- (i) ensuring that the Company keeps proper accounting records which comply with section 386 of the Act; and
- (ii) preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the company.
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.
Approved by the trustees on 11 November 2022 and signed on their behalf by
Julia Webb-Harvey - Trustee
19
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
**1. Accounting policies**
## **a) Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Travaux Sauvages Limited t/a Wildworks meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b) Going concern basis of accounting**
The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. The activity is slowly recovering after the impact of the Covid 19 pandemic on the Arts, and there are confirmed contracts for the 22-23 financial year. The company has recently received confirmation that we are to remain a National Portfolio Organisation for Arts Council England from 2023-2026. There are no material uncertainties about the charity's ability to continue as a going concern.
## **c) Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
## **d) Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.
## **e) Funds accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
20
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
## **1. Accounting policies (continued)**
## **f) Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **g) Allocation of support and governance costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis:
|ities on the following basis:|||
|---|---|---|
||**2022**|2021|
|Raising funds|**11%**|7%|
|Charitable activities|**89%**|93%|
## **h) Tangible fixed assets**
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
|Plant and machinery|4 years straight line|
|---|---|
|Office equipment|3 years straight line|
|Motor vehicles|4 years straight line|
Items of equipment are capitalised where the purchase price exceeds £250.
## **i) Stock**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **j) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **k) Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **l) Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
21
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
**1. Accounting policies (continued)**
## **m) Financial instruments**
The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.
## **n) Pension costs**
The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.
## **o) Accounting estimates and key judgements**
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.
## **Depreciation**
As described in note 1h to the financial statements, depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.
22
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
## **2. Prior period comparatives: statement of financial activities**
|**Income from:**
Donations
Charitable activities
Investments
Other income
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
**Net income**
Transfers between funds
**Net movement in funds**
**3.**
**Income from donations**
Donations
**Grants > £10k:**
Arts Council England
Cornwall Council
**Grants < £10k**
**Total income from donations**|Restricted
£
£
6,142
240,926
-
28,618
-
211
-
73
6,142
269,828
-
18,098
1,500
230,460
1,500
248,558
4,642
21,270
(4,693)
4,693
(51)
25,963
Restricted
£
£
6,500
90
-
213,801
-
12,243
9,743
-
16,243
226,134
Unrestricted
Unrestricted|**2021**
**Total**
**£**
**247,068**
**28,618**
**211**
**73**|
|---|---|---|
|||**275,970**|
|||**18,098**
**231,960**|
|||**250,058**|
|||**25,912**
**-**|
|||**25,912**|
|||**2022**
**Total**
**£**
**6,590**
**213,801**
**12,243**
**9,743**|
|||**242,377**|
23
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
## **3. Income from donations (continued) Prior period comparative**
|**Income from donations (continued)**|||
|---|---|---|
|**Prior period comparative**
**Grants > £10k:**
Arts Council England
Cornwall Council
**Grants < £10k**
CJRS income
**Total income from donations**|Restricted
£
£
-
209,983
-
22,243
6,142
330
-
8,370
6,142
240,926
Unrestricted|2021
Total
£
209,983
22,243
6,472
8,370|
|||247,068|
**4. Income from charitable activities**
|Arts Council England - Project Grant
Cornwall Council - G7 Cultural Grant
Project income
Consultancy
Theatre tax relief
**Total income from charitable activities**|Restricted
£
£
45,194
-
14,560
-
-
16,459
-
5,000
-
-
59,754
21,459
Unrestricted|**2022**
**Total**
**£**
**45,194**
**14,560**
**16,459**
**5,000**
**-**
**81,213**|2021
Total
£
-
-
11,052
12,625
4,941|
|---|---|---|---|
||||28,618|
All income from charitable activities in the prior year was unrestricted.
24
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
**5. Government grants**
The charitable company receives government grants, defined as funding from Arts Council England and Cornwall Council to fund charitable activities. The total value of such grants in the period ending 31 March 2022 was £285,798 (2021: £240,596). There are no unfulfilled conditions or contingencies attaching to these grants.
## **6. Total expenditure**
|**Total expenditure**|||||
|---|---|---|---|---|
|Staff costs (note 8)
Creative fees
Production costs
Staff welfare and training
Travel and subsistence
Insurance
Rent and rates
Equipment and maintenance
Marketing
Office costs
IT costs
Motor expenses
Legal and professional
Materials
Subscriptions
Accountancy
Depreciation
**Sub-total**
**Total expenditure**
Allocation of support and
governance costs|Raising funds
£
17,771
-
-
-
-
-
-
-
5,592
-
-
-
-
-
-
-
-
23,363
7,267
**30,630**|Charitable
activities
£
91,247
54,862
2,450
-
19,086
-
17,897
1,597
-
-
-
3,286
-
855
-
-
-
191,280
59,500
**250,780**|Support and
governance
costs
£
37,701
-
-
1,187
1,654
4,995
6,013
-
-
3,363
3,413
-
3,100
-
1,301
1,813
2,227
66,767
(66,767)
**-**|**2022 Total**
**£**
**146,719**
**54,862**
**2,450**
**1,187**
**20,740**
**4,995**
**23,910**
**1,597**
**5,592**
**3,363**
**3,413**
**3,286**
**3,100**
**855**
**1,301**
**1,813**
**2,227**|
|||||**281,410**
-|
|||||**281,410**|
Total governance costs were £4,174 (2021: £3,735).
25
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
|**6.**
**Total expenditure (continued)**
**Prior period comparative**
Raising funds
£
Staff costs (note 8)
10,071
Creative fees
-
Production costs
-
Staff welfare and training
-
Travel and subsistence
-
Insurance
-
Rent and rates
-
Equipment and maintenance
-
Marketing
3,777
Office costs
-
IT costs
-
Website and rebranding
-
Motor expenses
-
Legal and professional
-
Materials
-
Subscriptions
-
Irrecoverable VAT
-
Accountancy
-
Depreciation
-
**Sub-total**
13,848
4,250
**Total expenditure**
18,098
Allocation of support and
governance costs|Charitable
activities
£
91,176
53,379
4,780
-
2,807
-
17,153
2,229
1,050
-
-
-
4,027
-
886
-
-
-
-
177,487
54,473
231,960|Support and
governance
costs
£
31,201
-
-
3,084
3,530
4,813
3,915
-
-
4,461
2,618
1,042
-
2,114
-
1,515
(4,473)
2,550
2,353
58,723
(58,723)
-|2021 Total
£
132,448
53,379
4,780
3,084
6,337
4,813
21,068
2,229
4,827
4,461
2,618
1,042
4,027
2,114
886
1,515
(4,473)
2,550
2,353|
|---|---|---|---|
||||250,058
-|
||||250,058|
26
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
**7. Net movement in funds**
This is stated after charging:
|Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiners' remuneration:
▪Independent examination|**2022**
**£**
**2,227**
**15,500**
**Nil**
**1,654**
**2,520**|2021
£
2,353
15,500
Nil
1,185
2,400|
|---|---|---|
Board costs amounting to £1,654 (2021: £1,185), including the cost of attending trustee meetings for 3 trustees (2021: 3 trustees), were incurred during the year.
**8. Staff costs and numbers**
Staff costs were as follows:
|Salaries and wages
Social security costs
Pension costs|**2022**
**£**
**134,969**
**8,196**
**3,554**
**146,719**|2021
£
121,334
7,659
3,455|
|---|---|---|
|||132,448|
No employee earned more than £60,000 during the year or prior year.
The key management personnel of the charitable company comprise the Trustees and Chief Executive Officer. The total employee benefits of the key management personnel were £51,865 (2021: £51,873).
|Average head count|**2022**
**No.**
**5.5**|2021
No.
4.0|
|---|---|---|
## **9. Taxation**
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
27
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
## **10. Tangible fixed assets**
|**Plant &**
**machinery**
**£**
**Cost**
At 1 April 2021
67,768
Additions in the year
-
Disposals in the year
-
At 31 March 2022
**67,768**
**Depreciation**
At 1 April 2021
64,788
Charge for the year
849
Disposals in the year
-
At 31 March 2022
**65,637**
**Net book value**
**At 31 March 2022**
**2,131**
At 31 March 2021
2,980
**11. Debtors**
Trade debtors
Accrued income
Prepayments
VAT
**12. Creditors: amounts due within 1 year**
Trade creditors
Accruals
Deferred income (note 13)
Other taxation and social security
Other creditors
VAT|**Office**
**equipment**
**£**
8,306
174
(509)
**7,971**
6,110
1,378
(509)
**6,979**
**992**
2,196|**Motor**
**vehicles**
**£**
51,604
-
-
**51,604**
51,604
-
-
**51,604**
**-**
-
**2022**
**£**
**5,400**
**7,691**
**4,752**
**3,856**
**21,699**
**2022**
**£**
**12,025**
**10,289**
**1,667**
**3,120**
**1,595**
**-**
**28,696**|**Total**
**£**
127,678
174
(509)|
|---|---|---|---|
||||**127,343**|
||||122,502
2,227
(509)|
||||**124,220**|
||||**3,123**|
||||5,176|
||||2021
£
3,330
4,941
4,553
-|
||||12,824|
||||2021
£
2,035
6,762
-
3,235
770
650|
||||13,452|
28
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
## **13. Deferred income**
|**Deferred income**|||
|---|---|---|
|At 1 April 2021
Deferred income during the year
Released during the year
**At 31 March 2022**|**2022**
**£**
**-**
**1,667**
**-**
**1,667**|2021
£
-
-
-|
|||-|
## **14. Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
**Net assets at 31 March 2022**
**Prior period comparative**
Tangible fixed assets
Current assets
Current liabilities
**Net assets at 31 March 2021**|Restricted
funds
£
-
27,944
-
**27,944**
Restricted
funds
£
-
4,642
-
4,642|£
-
209,631
-
**209,631**
£
-
188,398
-
188,398
Designated
funds
Designated
funds|General
funds
£
3,123
64,825
(28,696)
**39,252**
General
funds
£
5,176
49,823
(13,452)
41,547|**Total**
**funds**
**£**
**3,123**
**302,400**
**(28,696)**|
|---|---|---|---|---|
|||||**276,827**|
|||||Total
funds
£
5,176
242,863
(13,452)|
|||||234,587|
29
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
## **15. Movements in funds**
|**Movements in funds**||||||
|---|---|---|---|---|---|
|**Restricted funds**
I am Kevin Production
G7 Cultural Programme
Jerwood bursary
**Total restricted funds**
_Designated funds:_
Operation fund
Bluebird
Creative fund
Store move fund
I am Kevin Production
Galatea - production fund
Website
Wildly Talented
Portland Phase 1
_Total designated funds_
General funds
**Total unrestricted funds**
**Total funds**
**Unrestricted funds**
Museum of Cornish Life -
Helston Museum fund|At 1 April
2021
£
-
-
4,642
4,642
87,240
57,300
41,858
-
-
-
3,910
-
438
(2,348)
188,398
41,547
229,945
234,587|Income
£
51,694
14,560
9,743
75,997
-
-
-
-
-
-
-
-
-
11,000
11,000
236,653
247,653
323,650|£
(23,750)
(14,560)
(16,700)
(55,010)
-
-
-
-
(3,218)
-
-
-
-
(7,421)
(10,639)
(215,761)
(226,400)
(281,410)
Expenditure|Transfers
between
funds
£
-
-
2,315
2,315
-
-
(10,000)
14,000
10,000
6,000
-
2,541
(438)
(1,231)
20,872
(23,187)
(2,315)
-|**At 31**
**March**
**2022**
**£**
**27,944**
**-**
**-**|
||||||**27,944**|
||||||**87,240**
**57,300**
**31,858**
**14,000**
**6,782**
**6,000**
**3,910**
**2,541**
**-**
**-**|
||||||**209,631**|
||||||**39,252**|
||||||**248,883**|
||||||**276,827**|
## **Purposes of restricted funds**
## I am Kevin Production
I am Kevin, the Summer 2022 project based at Carlyon Bay Beach.
## G7 Cultural Programme
This short film for the G7 delegation, local, national and international audiences, was designed to highlight the ‘real’ Cornwall.
## Jerwood bursary
Funds held to provide a step-change opportunity for talent from socio-economic backgrounds that are currently under-represented across the arts to develop and thrive.
30
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
## **15. Movements in funds (continued) Purposes of designated funds**
## Operation fund
Fund held to cover costs that would arise in the event that the charity ceased to operate, including costs of staff severance and redundancy, onerous lease payments, payment of creditors and other costs incurred in relation to the winding up of the charity.
## Bluebird
The show Bluebird was originally scheduled for 2020, however, this was one of the many casualties of the Covid 19 pandemic. It has been designed as an intimate indoor show and therefore was not feasible with Covid restrictions in place.
## Creative fund
Fund held for future creative development costs.
## Store move fund
This fund will be used to cover moving, refitting and legal fees associated with taking on a new lease.
## I am Kevin Production
I am Kevin, the Summer 2022 project based at Carlyon Bay Beach. Additional funding for the production from our creative reserves for the project.
## Galatea - production fund
To support travel and accommodation costs for production in Brighton in May 2023.
## Website
Ongoing redesign of the website.
## Wildly Talented
A fund to support cultural interns and developing artists.
## Museum of Cornish Life - Helston Museum fund
Fund held for the exploration of performative and digital techniques to animation museum collections for new audiences.
## Portland Phase 1
Work with Portland BC on the Memory Project.
## **Purposes of transfers between funds**
To reallocate designated funding between projects.
To allocate funds for restricted fund overspends.
31
## **Travaux Sauvages Limited t/a Wildworks**
## **Notes to the financial statements**
## **For the year ended 31 March 2022**
## **15. Movements in funds (continued)**
## **Prior period comparative**
|**Prior period comparative**
**Restricted funds**
Capital expenditure
Jerwood bursary
**Total restricted funds**
_Designated funds:_
Operation fund
Creative fund
Portland Phase 1
MMATE
Bill's Attic fund
Website
Bluebird
_Total designated funds_
General funds
**Total unrestricted funds**
**Total funds**
Museum of Cornish Life -
Helston Museum Fund
**Unrestricted funds**|At 1 April
2020
£
4,693
-
4,693
87,240
41,858
-
-
1,500
-
64,000
438
195,036
8,946
203,982
208,675|Income
£
-
6,142
6,142
-
-
4,000
2,015
-
4,952
-
-
10,967
258,861
269,828
275,970|£
-
(1,500)
(1,500)
-
-
(6,348)
(22,130)
(1,500)
(1,042)
(6,700)
-
(37,720)
(210,838)
(248,558)
(250,058)
Expenditure|£
(4,693)
-
(4,693)
-
-
-
20,115
-
-
-
-
20,115
(15,422)
4,693
-
Transfers
between
funds|At 31
March
2021
£
-
4,642|
|---|---|---|---|---|---|
||||||4,642|
||||||87,240
41,858
(2,348)
-
-
3,910
57,300
438|
||||||188,398|
||||||41,547|
||||||229,945|
||||||234,587|
## **16. Operating lease commitments**
The charity had operating leases at the year end with total future minimum lease payments as follows:
|Amount falling due:
Within 1 year
Within 1 - 5 years|**2022**
**£**
**20,000**
**20,000**
**40,000**|2021
£
15,500
-|
|---|---|---|
|||15,500|
## **17. Related party transactions**
There were no related party transactions in the current or prior year.
32