OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Company no. 06161282 Charity no. 1139598

Travaux Sauvages Limited trading as Wildworks Report and Unaudited Financial Statements

31 March 2023

Travaux Sauvages Limited t/a Wildworks

Reference and administrative details

For the year ended 31 March 2023

Company number 06161282
Charity number 1139598
Registered office and Husa
operational address Hall For Cornwall Trust
Back Quay
Truro
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 resigned 2 October 2023
Sudeep Basu resigned 2 October 2023
Frances Branfield
James Chapman appointed 2 October 2023
Michael Martin appointed 2 October 2023
Christopher Morris
Jane Moss
Gavin Stride
Julia Webb-Harvey
Ellie Woollman appointed 2 October 2023
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 Spencer West
Longbow House 14-20
Chiswell Street
Islington
EC1Y 4TW
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 2023

Forgive the partly personal reflections in this report. I became chair of Wildworks at a point when the company’s founder, and driving force, Bill Mitchell had passed away and we were taking our first tentative steps into a new chapter for the company. There was a history and core group of people who believed in the work of Wildworks, but we were fragile and uncertain of how we might evolve. Five years later and it feels like we are now at the threshold of a brand new chapter in which we can state, with some authority, that Wildworks is the national theatre of Cornwall.

Because of the tireless work of the executive and creative team who retained an unshakable commitment to Bill’s values and vision of the company – and despite the disruption of the pandemic – we are now making ‘spine tingling theatre’ in the landscape such as I Am Kevin which thrilled audiences at Carlyon Bay and new, surprising artwork through an ongoing relationship with the community of Portland. We are experimenting with digital versions of the live event and continue to support the artistic ambitions of those around us.

This commitment to place and its people has been supported by Arts Council of England investing NPO funding alongside an evolving partnership with Cornwall Council. At the same time, we have strengthened the board and built a stable and growing staff team and associate artists.

As I step down from the role of chair, safe in the knowledge that the company will thrive, I want to acknowledge the leadership of Emma Hogg, who daily demonstrates her skill, care and belief in the company, to Mydd Pharo for his passion, ambition and preparedness to take artistic risk and to Debra Gristwood and Gwen Scolding who hold the whole thing together with affection and craft. There are, I am certain, good things to come.

2

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 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.

Changes to the trustee board during the period are shown on page 1.

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 quarterly. 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 and is reviewed at quarterly board meetings and updated as required.

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.

3

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charitable objectives 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 inhabit 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 2022 - March 2023

I Am Kevin, August 2022

Carlyon Bay Beach, St Austell, Cornwall

Originally designed for a city centre location in Truro, Cornwall, I am Kevin was relocated and reimagined for Carlyon Beach in St Austell, Cornwall and shared with live audiences across 2 weeks in August 2022.

4

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

This project was supported with funding from Arts Council England project grants, Feast, Cultivator, private sector support, individual giving and box office income. The activity will also be eligible for Theatre Tax Relief.

Professional company

It was a clear intention from the start of the IAK process to create a diverse and inclusive environment and to gather a cast and team that broadens the lens of work that is currently being made in Cornwall. The general feedback from cast and creative team, when asked about their overall experience of working with Wildworks and IAK subject matter has been overwhelmingly positive with 100% of the professional team stating that their involvement in the project has had a positive impact on their career.

Community

We set up spaces in advance of the project to meet local community members including weekends on the beach and also at the local indoor market.

We also reached out to community groups that are already operating in the local community and worked alongside them including sessions with Sensory Trust "Happy Wanderers' dementia support group, Intercom LGBTQ+ youth groups, MIND, Pentreath and Shallal.

122 people engaged in the design and narrative process in Spring 2021, the majority of which were new to Wildworks.

65 people participated in the production delivery process across performance, design, costume and front of house teams. Age range from was 10-75+.

5

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

When asked to respond to their experience we were told:

Wild and Free tickets

Wildworks has made a pledge that 5% of all our tickets will be given away to people who would not normally some to see a theatre show due to various barriers. This year this was supported by a donation from Classic Cottages.

In total we allocated 164 Wild and Free Tickets to the following groups:

6

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

Audience response

* “IMAGINATIVE, MOVING, HEARTY” – AUDIENCE MEMBER

* “A SIGNIFICENT MOMENT IN TIME. STORYTELLING AT ITS VERY BEST” – AUDIENCE MEMBER

* “INEFFABLE” – AUDIENCE MEMBER

7

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

I am Kevin: film version

A six person capture team joined the second week of live shows to capture the work so it can be released at a later date as an online/cinematic experience; ensuring we didn't miss the opportunity and talent involved with a view to creating a version for screen (big and small). Live performance on screen is still a developing form and we’re keen to push the medium as far as we can with our work.

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.

Results of this experiment will be unlike any other live to digital theatre capture to date. At the point of capture in August we did not have funding for the post production process. We were successful later in the year through the Screen Growth Production Fund managed by Cultivator Cornwall and supported by investment from Wildworks creative reserves. Post production is now underway with a film premiere planned for Cornwall in July 2023.

We are creating a genre defying, feature length film that is a hybrid of the live experience with 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 imagined as a live and digital piece from the start. Finally, we have created 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.

Developing new audiences

This is a huge opportunity to extend reach to audiences across UK and internationally. Currently our online audience is theatre-goers, participants and fans. With this project, we will connect to new audiences; people interested in the subject, early adopters of new experiences and those interested in all art forms. Our live work has access limitations due to landscapes we work in, whilst this can be accessed from homes and accessible venues. As our live work is location-specific (not usually repeatable), creating digital versions removes geographical, time-based limitations for connecting with audiences, and importantly for business growth, other industry peers and stakeholders. We will seek audiences new to Wildworks.

Creating a film version removes all physical access barriers from the live experience on a beach. We promised audience members, unable to access the live show because of physical barriers, free access to a film version (if we’re successful).

We are producing audio description, BSL interpretation and subtitled versions.

All of the team responsible for the capture of I am Kevin are Cornwall based creatives, including a paid internship. By continuing to work with a local team this project enables us to create further local employment, create training opportunities and showcase the wealth of Cornwall talent. The majority of the team involved in the post production process are Cornwall based. We are also developing the skill set within the core team as they integrate their theatre knowledge to the world of film and cinema.

8

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

Galatea, Shoreham-on-Sea, Adur

Galatea is a co-production Wildworks/Marlborough Productions/Brighton Festival and in artistic collaboration with Emma Frankland.

As Wildworks we will bring our expertise in large scale, landscape theatre to support the work of marginalised creatives and communities enabling the work to be presented at one of the UK’s largest international festivals.

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 range of ethnic identities. The script has BSL embedded in it in addition to other languages, delivered as a multilingual piece.

Throughout this year we have been meeting regularly with partners and creative collaborators developing this newly adapted show written by John Lyly in 1583 and last performed in 1603 with narratives still relevant to today’s audience, particularly queer and trans audiences.

One Story, Many Voices - Imperial War Museum and UK tour

Wildworks, in partnership with 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 WWII Galleries at the Imperial War Museum, London. Together we created a Cornwall-focused binaural sound story representing a digital anthology to remember/represent the WWII 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), it continues to tour across the UK and Ireland, with over 1 million visitors expected across the first year before returning to its permanent home at IWM where it now remains.

Uncommon Land, Portland, Dorset

We have been working on Portland since 2019 so we were delighted to be commissioned by Portland’s festival organisation, B-side. In March we led workshops exploring Portland, its natural landscapes and the people that inhabit them: 'An introduction to the Wildworks methodology – working in the landscape'. The course invited both professional and non-professional participants from a broad background. With a special focus on working in the dark, the team explored project themes with voice, writing, mask making and fire workshops.

The work created and gathered during these workshops will contribute and inspire a larger piece of work that we will be presented at B-side festival in September 2023. We are the festival’s largest commission this year.

9

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

SECTOR SUPPORT AND TALENT DEVELOPMENT

Falmouth University

Now an annual fixture in the Wildworks calendar and following on from the success of previous years, Artistic Director, Mydd Pharo, and Founding Artist, Mercedes Kemp ran a 3 day course for performing arts undergraduates at Falmouth University focused on landscape theatre techniques.

Paid internships

Linked directly with I am Kevin project delivery, we created 5 paid training opportunities in project roles, supported by Cultivator Cornwall and individual donors via a Crowdfunder campaign.

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

Following a delivery hiatus linked to the global COVID 19 pandemic in the previous two years, this financial year saw us back to pre-pandemic delivery outputs and a return to higher turnover.

We have remained financially stable with no requirement to draw from our operational reserves plus investment from creative reserves into I am Kevin alongside a successful application to Arts Council England for project grant funding.

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 operational reserves have been increased by £14,000 to take into consideration an increase in staffing levels should redundancy payments be required, together with additional funds to cover leasing and other longterm commitments. The creative funds remain unchanged in this financial year with the movement on general funds used to support the financing of the I Am Kevin film. A film tax credit claim will be made during 2023-24 to reduce the shortfall on this fund.

FUTURE PLANS

With 2023-24 seeing a return to stability for planning purposes we move forward with ambitious plans, particularly for work in Cornwall. Precautionary measures are still required as we remain in a tricky economic situation with inflation and energy prices remaining high and no end in sight for the war in Ukraine. Nevertheless, we are an agile organisation, self-described as fluid, shapeshifters with the ability to adapt to changing environments. We remain committed to our sustainability action plan and our environmental responsibilities.

10

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

We are delighted that in addition to our Culture Grant from Cornwall Council for the period 2022-26, we remain a National Portfolio Organisation for Arts Council England until March 2026 allowing us to plan with confidence for the next 3 years.

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 Film premiere and screenings, Summer 2023

With funding in place and post-production process underway, we will be sharing the film version of I am Kevin with Cornish audiences across the summer months. We start with a film premiere in St Austell cinema and the communities that co-created the show.

We will later book screenings across the UK before releasing it for at home viewing on a digital platform. This will be our first paid for digital product.

We will be eligible to claim Film Tax Credit once the film is registered with BFI and the relevant accounts have been filed.

Galatea , 2023

With the majority of the pre-production work in place in this financial year and detailed above, we move into the production phase with rehearsals beginning in April 2023 and the production shared with audiences in May 2023 at Brighton Festival.

11

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

Uncommon Land, Portland, 2023

Having developed a relationship with communities and organisations on Portland since 2019, and following workshops in March of 2023, we will continue to develop ideas and deliver a modern ritual in September 2023.

Uncommon Land is an exploration of the one area of Portland that remains undeveloped, Portland Bill. The site is designated a protected area under the guardianship of Natural England.

We have been researching and learning from community members stories of a land of ritual, ruled by the seasons and their symbolism and where fire was used as a celebration, as source of community cohesion, and as beacon for seafarers.

We are Shining

Cornwall Council is in receipt of Shared Prosperity Funding from the UK government. We have been successful in our application for a programme of activity across Cornwall from April 2023- March 2025. This new programme, We Are Shining, celebrates Cornwall’s long traditions of community engagement and large-scale outdoor performance and supports us to deliver a programme for audiences, community participation and training and employment for Cornwall culture sector.

We Are Shining is inspired by the journey of Pytheas, the Greek explorer. A sailor, merchant, scientist … and the first person to circumnavigate and document the British Isles in 320BC, gathering the stories of Belerion, ‘The Shining Land’, which we now call Cornwall.

What would an explorer find when arriving from the great blue beyond today? How would we describe ourselves? Our history and myths, our character, our everydayness and our rarity? What do we value and who do we want to share it with?

With fantastic imagery, story, song, immersive experiences, fire and laughter, this programme will explore, collect and re-imagine what this ‘Shining Land’ means for us.

12

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

Activity:

We have planned four distinct strands of activity involving a range of local and national partners:

Each activity will be fastened to places across the length and breadth of Cornwall weaving an intricate web of connectivity that touches both ‘honey pot’ and hidden communities.

Arthur’s Club - Stories from the Island

Arthur’s Club is the brain-child of Rebecca Hulbert, a freelance creative long associated with Wildworks. In 2021, Wildworks supported Rebecca’s ‘Developing Your Creative Practice’ programme funded by Arts Council England. In 2022, Rebecca requested further support as a project partner of a new live show for Arthur’s Club, aimed at 3-9 year olds, called Stories from the Island.

In summer 2023, Mydd will be directing Stories from the Island before it goes on tour in the autumn. Rebecca Hulbert has gathered acclaimed children’s writers to create new narratives for the show with 6 iconic stories to explore during R&D rehearsals. This project aims at creating small scale theatre for young audiences with a special focus on visual and oral storytelling using Makaton. It has bookings for the Minack Theatre, Trebah Gardens and Sterts Theatre, as well as a series of Cornwall libraries and local schools.

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:

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.

13

Travaux Sauvages Limited t/a Wildworks

Report of the trustees

For the year ended 31 March 2023

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 24 November 2023 and signed on their behalf by

Julia Webb-Harvey - Trustee

14

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 2023, which are set out on pages 16 to 30.

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:

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.

Date: 27 November 2023 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

15

Travaux Sauvages Limited t/a Wildworks

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

Restricted Unrestricted
Note
£
£
Income from:
Donations
3
365
221,583
Charitable activities
4
54,013
167,680
Investments
-
629
Total income
54,378
389,892
Expenditure on:
Raising funds
-
35,416
Charitable activities
82,322
380,831
Total expenditure
6
82,322
416,247
Net income / (expenditure)
7
(27,944)
(26,355)
Transfers between funds
-
-
Net movement in funds
(27,944)
(26,355)
Reconciliation of funds:
Total funds brought forward
27,944
248,883
Total funds carried forward
-
222,528		 2023
Total
£
221,948
221,693
629
444,270
35,416
463,153
498,569
(54,299)
-
(54,299)
276,827
222,528		 2022
Total
£
242,377
81,213
60
323,650
30,630
250,780
281,410
42,240
-
42,240
234,587
276,827

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.

16

Travaux Sauvages Limited t/a Wildworks

Balance sheet

As at 31 March 2023

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		 £
108,848
140,927
249,775
(28,317)		 2023
£
1,070
221,458
222,528
-
196,099
26,429
222,528		 2022
£
3,123
21,699
280,701
302,400
(28,696)
273,704
276,827
27,944
209,631
39,252
276,827

Total charity funds

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:

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 24 November 2023 and signed on their behalf by

Julia Webb-Harvey - Trustee

17

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

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 company remains a National Portfolio Organisation for Arts Council England from 2023-2026 and has just received confirmation of Shared Prosperity funding over the next two years in the sum of £995,000. 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.

18

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

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:
2023 2022
Raising funds 7% 11%
Charitable activities 93% 89%

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.

19

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

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 depreciation, as described in note 1h, and theatre tax relief, as described below.

Theatre Tax Relief

The charity has estimated the credit receivable under Theatre Tax Relief based on its eligible production expenditure incurred during the period. This amount is £96,583 and is included within income from charitable activities and accrued income at the year end. As this amount is subject to review and approval by HMRC, actual results may differ.

20

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Transfers between funds
Net movement in funds
3.
Income from donations
Grants > £10k:
Arts Council England
Cornwall Council
Donations
Total income from donations
Prior period comparative
Grants > £10k:
Arts Council England
Cornwall Council
Grants < £10k
Donations
Total income from donations		 Restricted
£
£
16,243
226,134
59,754
21,459
-
60
75,997
247,653
-
30,630
55,010
195,770
55,010
226,400
20,987
21,253
2,315
(2,315)
23,302
18,938
Restricted
£
£
-
209,983
-
10,000
365
1,600
365
221,583
Restricted
£
£
-
213,801
-
12,243
9,743
-
6,500
90
16,243
226,134
Unrestricted
Unrestricted
Unrestricted		 2022
Total
£
242,377
81,213
60
323,650
30,630
250,780
281,410
42,240
-
42,240
2023
Total
£
209,983
10,000
1,965
221,948
2022
Total
£
213,801
12,243
9,743
6,590
242,377

21

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

4. Income from charitable activities

Arts Council England - Project Grant
Project income
Consultancy
Theatre tax relief
Total income from charitable activities
Prior period comparative
Arts Council England - Project Grant
Cornwall Council - G7 Cultural Grant
Project income
Consultancy
Total income from charitable activities		 Restricted
£
£
49,013
-
5,000
71,017
-
350
-
96,313
54,013
167,680
Restricted
£
£
45,194
-
14,560
-
-
16,459
-
5,000
59,754
21,459
Unrestricted
Unrestricted		 2023
Total
£
49,013
76,017
350
96,313
221,693
2022
Total
£
45,194
14,560
16,459
5,000
81,213

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 2023 was £268,996 (2022: £285,798). There are no unfulfilled conditions or contingencies attaching to these grants.

22

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

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
£
20,440
-
-
-
-
-
-
-
8,023
-
-
-
-
-
-
-
-
28,463
6,953
35,416		 Charitable
activities
£
95,606
182,285
32,802
-
26,590
-
-
29,788
-
-
-
3,604
-
1,549
-
-
-
372,224
90,929
463,153		 Support and
governance
costs
£
35,037
-
-
2,045
-
6,181
26,065
-
-
5,445
3,155
-
12,205
-
1,420
2,769
3,560
97,882
(97,882)
-		 2023 Total
£
151,083
182,285
32,802
2,045
26,590
6,181
26,065
29,788
8,023
5,445
3,155
3,604
12,205
1,549
1,420
2,769
3,560
498,569
-
498,569

Total governance costs were £3,593 (2022: £4,174)

23

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

6.
Total expenditure (continued)
Prior period comparative
Raising funds
£
Staff costs (note 8)
17,771
Creative fees
-
Production costs
-
Staff welfare and training
-
Travel and subsistence
-
Insurance
-
Rent and rates
-
Equipment and maintenance
-
Marketing
5,592
Office costs
-
IT costs
-
Motor expenses
-
Legal and professional
-
Materials
-
Subscriptions
-
Accountancy
-
Depreciation
-
Sub-total
23,363
7,267
Total expenditure
30,630
Allocation of support and
governance costs		 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

24

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

7. Net movement in funds

This is stated after charging:

Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiners' remuneration:
▪Independent examination (excluding VAT)
▪Other services (excluding VAT)		 2023
£
3,560
20,000
Nil
893
2,250
350		 2022
£
2,227
15,500
Nil
1,654
2,100
300

Board costs amounting to £893 (2022: £1,654), including the cost of attending trustee meetings for 2 trustees (2022: 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		 2023
£
139,440
7,824
3,819
151,083		 2022
£
134,969
8,196
3,554
146,719

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 £52,759 (2022: £51,865).

Average head count 2023
No.
5.8		 2022
No.
5.5

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

25

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

10. Tangible fixed assets

Plant &
machinery
£
Cost
At 1 April 2022
67,768
Additions in the year
363
Disposals in the year
-
At 31 March 2023
68,131
Depreciation
At 1 April 2022
65,637
Charge for the year
2,246
Disposals in the year
-
At 31 March 2023
67,883
Net book value
At 31 March 2023
248
At 31 March 2022
2,131
11. Debtors
Trade debtors
Accrued income
Prepayments
VAT
Other debtors
12. Creditors: amounts due within 1 year
Trade creditors
Accruals
Deferred income (note 13)
Other taxation and social security
Other creditors		 Office
equipment
£
7,971
1,144
(165)
8,950
6,979
1,314
(165)
8,128
822
992		 Motor
vehicles
£
51,604
-
(51,604)
-
51,604
-
(51,604)
-
-
-
2023
£
1,478
96,583
5,906
4,460
421
108,848
2023
£
17,034
7,378
-
3,092
813
28,317		 Total
£
127,343
1,507
(51,769)
77,081
124,220
3,560
(51,769)
76,011
1,070
3,123
2022
£
5,400
7,691
4,752
3,856
-
21,699
2022
£
12,025
10,289
1,667
3,120
1,595
28,696

26

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

13. Deferred income

Deferred income
At 1 April 2022
Deferred income during the year
Released during the year
At 31 March 2023		 2023
£
1,667
-
(1,667)
-		 2022
£
-
1,667
-
1,667

14. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2023
Prior period comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2022		 Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
27,944
-
27,944		 £
-
196,099
-
196,099
£
-
209,631
-
209,631
Designated
funds
Designated
funds		 General
funds
£
1,070
53,676
(28,317)
26,429
General
funds
£
3,123
64,825
(28,696)
39,252		 Total
funds
£
1,070
249,775
(28,317)
222,528
Total
funds
£
3,123
302,400
(28,696)
276,827

27

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

15. Movements in funds

Restricted funds
I am Kevin Production
Jerwood bursary
Total restricted funds
Designated funds:
Operational fund
Bluebird
Creative fund
Store move fund
I am Kevin Production
Galatea - production fund
Website
Wildly Talented
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
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		 Income
£
54,013
365
54,378
-
-
-
-
155,491
-
-
-
155,491
234,401
389,892
444,270		 £
(81,957)
(365)
(82,322)
-
-
-
-
(162,273)
(1,448)
(750)
-
(164,471)
(251,776)
(416,247)
(498,569)
Expenditure		 Transfers
between
funds
£
-
-
-
14,000
-
-
(14,000)
-
(4,552)
-
-
(4,552)
4,552
-
-		 At 31
March
2023
£
-
-
-
101,240
57,300
31,858
-
-
-
3,160
2,541
196,099
26,429
222,528
222,528

Purposes of transfers between funds

To reallocate designated funding between projects.

Purposes of restricted funds

I am Kevin Production

I am Kevin, the Summer 2022 project based at Carlyon Bay Beach.

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.

28

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

15. Movements in funds (continued) Purposes of designated funds

Operational 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.

29

Travaux Sauvages Limited t/a Wildworks

Notes to the financial statements

For the year ended 31 March 2023

15. Movements in funds (continued)
Prior period comparative
At 1 April
2021
£
Restricted funds
I am Kevin Production
-
G7 Cultural Programme
-
Jerwood bursary
4,642
Total restricted funds
4,642
Designated funds:
Operation fund
87,240
Bluebird
57,300
Creative fund
41,858
Store move fund
-
I am Kevin Production
-
Galatea - production fund
-
Website
3,910
Wildly Talented
-
438
Portland Phase 1
(2,348)
Total designated funds
188,398
General funds
41,547
Total unrestricted funds
229,945
Total funds
234,587
Unrestricted funds
Museum of Cornish Life -
Helston Museum fund		 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		 £
-
-
2,315
2,315
-
-
(10,000)
14,000
10,000
6,000
-
2,541
(438)
(1,231)
20,872
(23,187)
(2,315)
-
Transfers
between
funds		 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

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		 2023
£
20,000
-
20,000		 2022
£
20,000
20,000
40,000

17. Related party transactions

There were no related party transactions in the current or prior year.

30