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2024-03-31-accounts

TEATRO VIVO

Charity No. 1151584

Company No. 08232132

Trustees’ Report and Unaudited Accounts

31 March 2024

TEATRO VIVO

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 08232132

Charity No. 1151584

Registered Office

129 Perry Rise London SE23 2QU

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

Naomi Winston - Chair and Trustee Timothy Burgess – appointed 2 May 2024 Katie Hogben – appointed 2 May 2024 Shani Crawford Sarah Edwards Anne Biggs Catherine May Hooper

Accountants:

Wyatts Partnership Ltd Accountants & Tax Advisors 247 Church Street London N16 9HP

Independent Examiner

L A Poleykett: ACA (ICAEW)

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT

FOR THE YEAR ENDED 31 MARCH 2024

CHAIR’S THANKS

In this document we report on a year which has seen Teatro Vivo continue to create and foster inspiring and important work in its key regions and beyond. By way of example, we performed the Arts Council funded Dangerous Games in Weymouth, have been funded by the City Bridge Foundation to run regular workshops for those with learning disabilities in Lewisham and have been commissioned by South Thurrock to develop projects for the community.

My sincere thanks go to our Artistic Directors who are central to both the creativity and operation of this company, as well as to all those we have worked with over the year, helping us to bring theatre to those who might otherwise miss out. Thanks also go to my fellow trustees who continue to generously volunteer their time and expertise.

Our gratitude also goes to our audience members and the organisations, funders, trusts and foundations and individual donors who support us. We are grateful to you all.

Naomi Winston, Chair

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2024

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 Standards applicable in the Uk and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTS AND ACTIVITIES

Summary of the charity’s objectives set out in its governing document

To advance the arts for the public benefit by the promotion in particular, but not exclusively, of the art of drama.

PUBLIC BENEFIT

Theatre where you least expect it…

Teatro Vivo is a critically acclaimed theatre company making playful and exciting immersive shows in unusual spaces. We tell stories in surprising ways – bringing Shakespeare to supermarkets, exploring The Odyssey on the streets of Deptford, or exposing the truth behind the British arms trade in public squares.

Narrative and people are at the core of our work, whether as audiences going on an adventure led by our highly skilled collective of immersive performers, or as community participants working alongside them to learn new skills and make new connections, or the friends we make in the locations in which we perform – many of whom have little to no contact with the Arts in their everyday lives.

Teatro Vivo aims to:

Our Activities

  1. Performing plays in public, non-theatre spaces, to enable us to engage people who wouldn’t necessarily go to the theatre.

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2024

  1. Challenging audiences with work that presents views and ideas which they may not previously have encountered/considered.

  2. Running events, such as workshops and gigs in the heart of local communities, giving local residents access to high-quality artists they would otherwise have to travel to experience.

  3. Giving free participation opportunities to local residents to engage with our shows as Community participants, recruiting, training and supporting them to perform alongside professional actors as actors, singers and musicians.

  4. Providing a valuable service to local public bodies and businesses by supplying “street character” actors to help organisations publicise their activities and gain audience feedback

  5. Rehearsing in the public spaces we perform in to become embedded in the local community.

  6. Collaborating with artists from all fields of work, not just the theatre, to enhance the quality, range and diversity of work we present to audiences.

ACHIEVEMENT AND PERFORMANCE

The key achievements in 23/24 have been:

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2024

TEATRO VIVO’s YEAR IN NUMBERS

----- Start of picture text -----
Teatro Vivo Reach Participants Audience (approx) Artists/freelancers
Dangerous Games Shows 9 626 8
Fantastic Mr Fox 0 90 4
Albany 20 [th] Anniversary Celebration 0 250 2
Weymouth College Mentorning 4 0 2
Regulars @ Lyng, Norfolk 34 68 2
Regulars @ Clipstone,
Nottinghamshire 0 73 2
Regulars @ Letchworth 0 86 2
Camp Bestival Dorset 0 243 6
Camp Bestival Shropshire 0 179 3
Talk at Potential Boroughs of culture
event 0 25 1
The Scripts The Thing, Dorset 8 23 2
Arts Development Christmas Event 64 64 3
Horniman workshops 90 0 2
Graveney Workshop 26 0 2
6 x Lewisham Mencap Sessions 33 0 12
Phoenix Housing Residents Event 27 0 1
Thurrock R&D 369 45 36
Usherettes Hosting party 0 132 3
Regulars in Somerset for a run 0 504 14
Nothe Fort R & D day 0 0 4
Total 664 2408 111
----- End of picture text -----

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2024

For year 23/24: Twitter : 2,900 Followers Facebook : 1000 followers, estimated reach: 12,100 Instagram: 1100 followers Website Page Views in the Year : 43,000 from 8,000 different users Email list subscribers: 1499

FINANCIAL REVIEW

Income and expenditure were as anticipated. Income in 2023/24 was £ 65,247 (2022/23: £84,985) and expenditure was £57,538 (2022/23: £70,878).

Key funding partners in 2023/24 were Arts Council England and City Bridge Trust

Going Concern

The budgets and current management accounts for 2024-25 have been reviewed by the Trustees and the independent examiner, with modelling carried out to include a worst-case scenario.

The Trustees consider that the fundraising generated in this year, alongside the fundraising and revenue generation plans in place, will be sufficient to cover planned expenditure.

Therefore, based on the information available to them at the point of signing of this document it is the Trustees opinion that the organisation can continue to operate as a going concern for the next twelve months.

Reserves policy

The Company operates a reserves policy of 3 months basic overheads.

FUTURE PLANS

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity was established in 2012 and is controlled by its governing document, a memorandum and articles of association.

Charity constitution

Teatro Vivo is constituted as a registered charity and company limited by guarantee.

Recruitment and appointment of new Directors

The charity is governed by its Board who are appointed under the terms of the constitution. Recruitment of Directors is carried out in accordance with Teatro Vivo’s recruitment policy.

Induction and training of new Directors

Newly appointed Directors undergo an induction process including briefing them on their responsibilities as Directors, decision-making processes, the charity’s governing document, recent financial performance, and the latest set of the accounts of the charity.

Organisational structure

The Board must consist of at least three but no more than seven Directors. The Board appoints a Chair. The Artistic Directors (who are responsible for the day to day running of Teatro Vivo and who are not on the Board) report to the Board.

Decision making

The board of directors meets at least four times a year. During these meetings, all matters regarding the management and the furtherance of the organisation’s charitable aims and objectives are discussed and decided upon. Decisions are reached by consensus or, when necessary, by majority vote among the voting members attending, providing that at least one third of the voting members are present.

Risk management

The Trustees have a duty to identify and review the risks to which the organisation is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees’ risk management strategy comprises of a comprehensive budgeting and planning system with an annual budget, quarterly board review of the accounts and a regularly updated cashflow forecast for the 12 months ahead.

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2024

The Trustees have identified and reviewed the major risks to which the charity is exposed on a regular basis. Particular risks that are being regularly monitored include:

Mitigations Include:

The Trustees are satisfied that systems are in place to mitigate the charity’s exposure to the major risks. Company policies and procedures are closely monitored. A key element in the management of financial risk is the setting of a reserves policy and its regular review.

The Trustees foster an environment in which the Artistic Directors are able to take appropriate artistic risks as part of the development and innovation of new artistic approaches.

The financial statements comply with current statutory requirements, the charity's trust deed and the statement of Recommended Practice - Accounting and Reporting by charities: SORP applicable to charities preparing their accounts in accordance with FRS102.

Independent Examiner

A resolution proposing that Lucy Poleykett of Wyatts be appointed as independent examiner of the charity has been put to the members and approved.

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2024

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees, who are also the directors of Teatro Vivo for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They 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 charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Signed on behalf of the board:

Naomi Winston Chair of the Board Date: 16.12.24

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

INDEPENDENT EXAMINERS REPORT

FOR THE YEAR ENDED 31 MARCH 2024

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2024.

Responsibilities and basis of report

The trustees (who are also the directors of the company for the purposes of company law) 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 Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’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

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

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.

Lucy A Poleykett Chartered Accountant (ICAEW)

Date 16/12/2024

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account)

FOR THE YEAR ENDED 31 MARCH 2024

Notes
INCOME FROM:
Grants and Donations
2
Charitable Activities
Other income
Investment income
Total
EXPENDITURE ON:
Charitable Activities
Total
3
Net (expenditure)/income for the year
Gross transfers between funds
NET MOVEMENT IN FUNDS AFTER TRANSFERS
RECONCILIATION OF FUNDS
Balance brought forward
Balance carried forward
Unrestricted
Restricted
Funds
Funds
£
£
5,378
48,000
11,545
-
-
-
324
-
Unrestricted
Restricted
Funds
Funds
£
£
5,378
48,000
11,545
-
-
-
324
-
Total
Funds
31.03.24
£
53,378
11,545
-
324
Total
Funds
31.03.23
£
45,736
37,165
2,040
44
17,247
48,000
65,247 84,985
29,947
27,591
57,538 70,878
29,947
27,591
57,538 70,878
(12,700)
20,409
-
-
7,709
-
14,107
-
(12,700)
20,409
17,199
7,500
4,499
27,909
7,709
24,699
14,107
10,592
27,909 32,408 24,699

The statement of financial activities includes all gains and losses recognised in the two years.

All amounts relate to continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

BALANCE SHEET

AT 31 MARCH 2024

31.03.24 31.03.23
Notes £ £ £ £
CURRENT ASSETS
Debtors 6 7,500 5,250
Cash at bank and in hand 28,086 23,549
35,586 28,799
CREDITORS: amounts falling due
within one year 7 (3,178) (4,100)
NET CURRENT ASSETS/(LIABILITIES) 32,408 24,699
TOTAL NET ASSETS
Represented by:
32,408 24,699
Unrestricted general funds 9
Free reserves 4,499 17,199
Designated funds - -
Restricted income funds 8 4,499
27,909
32,408
17,199
7,500
24,699

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on DATE 16.12.24

Naomi Winston Chair of the Board

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting Policies

Charity information

Teatro Vivo (the charitable company) is a company limited by guarantee, incorporated in England and Wales. The charitable company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the charitable company on winding up such amounts as may be required not exceeding £1.

Accounting convention

The financial statements have been prepared in accordance with the charitable company’s memorandum and articles of association, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice – Accounting and Reporting by Charities (SORP (FRS102), second edition issued in January 2019)”, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Teatro Vivo 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(s).

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. 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 available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting Policies (continued)

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for its expenditure. All costs have been directly attributed or proportionally charged to the functional categories of resources expended in the SOFA. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which is relates.

Expenditure on charitable activities comprises the costs of artistic activities. These costs are classified as direct charitable expenses.

Governance costs comprise costs related to the governance of the charity, to allow it to operate and to generate information for public accountability. Direct costs will include independent examination fees, legal advice and costs of trustees’ meetings.

All remaining costs are classified as support costs. Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office and admin costs and supporting marketing costs which are allocated in accordance with budgeted allocations of the relevant expenses to the charitable activity concerned in accordance with funding applications submitted.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Taxation

The Company, as a theatre production company, is entitled to claim Theatre Tax Credit. As a Registered Charity it is exempt from taxation on investment income applied for charitable purposes and from taxation on capital gains

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
2 GRANTS AND DONATIONS 31.03.24 31.03.23
£ £
Unrestricted:
Grants - 10,000
Donations 5,378 336
Total unrestricted 5,378 10,336
Restricted:
Grants 48,000 35,400
Total restricted 48,000 35,400
Total grants and donations 53,378 45,736
3 ANALYSIS OF EXPENDITURE
2024
Direct Support Total
Costs Costs Costs
£ £ £
Charitable activities:
Arts, Community & Education 50,091 7,647 57,738
Total 50,091 7,647 57,738
Analysis by fund
Unrestricted funds 26,667 3,280 29,947
Restricted funds 23,225 4,367 27,591
50,091 7,647 57,738
2023
Direct Support Total
Costs Costs Costs
£ £ £
Charitable activities:
Arts, Community & Education 62,180 8,698 70,878
Total 62,180 8,698 70,878
Analysis by fund
Unrestricted funds 33,927 8,698 42,625
Restricted funds 28,253 - 28,253
62,180 8,698 70,878
----- End of picture text -----

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2024

ANALYSIS OF EXPENDITURE (continued)

Governance and support costs can be further analysed as follows:

vernance and support costs can be further analysed as follows:
Governance:
Accountancy & independent examination
Marketing and advertising
Administrative overheads
Governance costs
Total
31.03.24
£
2,000
31.03.23
£
1,000
2,695
2,952
2,000
5,026
2,672
1,000
8,698
7,647

4 SALARIES AND WAGES

During the year the average number of employees was 0 (2023: 0)

Trustees were reimbursed expenses during the year nil (2022/23 £Nil).

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2024

6
DEBTORS & OTHER ASSETS
Trade debtors
Accrued income
7
CREDITORS (AMOUNTS FALLING DUE WITHIN ONE YEAR)
Accruals
Deferred income
31.03.24
£
4,000
3,500
31.03.23
£
3,100
2,150
7,500 5,250
31.03.24
£
3,178
-
31.03.23
£
1,000
3,100
4,100
3,178

8 MOVEMENT IN FUNDS

Restricted funds:
Maze Weymouth
Common
Thurrock
Community Workshops Lewisham
Total
Unrestricted general funds
Total funds
1/4/23
Opening
Incoming
Resources
Resources
expended
Transfers
31/3/24
Closing
7,500
-
(7,500)
-
-
-
27,000
(4,430)
-
22,570
-
11,000
(10,945)
-
55
-
10,000
(4,716)
-
5,284
7,500
48,000
(27,591)
-
27,909
17,199
17,247
(29,947)
-
4,499
24,699
65,247
(57,538)
-
32,408

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2024

8 PURPOSES AND RESTRICTIONS IN FUNDS

Maze Weymouth – site-specific theatre production in Weymouth

Common – Promenade show in Forest Hill, South London, about land rights and common enclosures

Thurrock – Community theatre projects and related costs in South Ockendon and Purfleet

Community Workshops Lewisham – monthly workshop sessions and related costs for learning disabled adults in Lewisham

FUND BALANCES
Fund balances at 31 March 2024 are represented by:
Net assets
Fund balance at 31 March 2023 are represented by:
Net assets
Unrestricted
Restricted
Funds
Funds
£
£
4,499
27,909
Total
£
32,408
4,499
27,909
32,408
17,199
7,500
17,199
7,500
24,699
24,699

9 FUND BALANCES

10 RELATED PARTIES

There were no related party transactions for the year ended 31 March 2024 (2023: £Nil)

Teatro Vivo. Company No. 08232132 Charity No. 1151584

TEATRO VIVO

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2024

11 PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES

Notes
INCOME FROM:
Grants and Donations
Charitable Activities
Other income
Investment income
Total
EXPENDITURE ON:
Charitable Activities
Total
3
Net (expenditure)/income for the year
Gross transfers between funds
NET MOVEMENT IN FUNDS AFTER TRANSFERS
RECONCILIATION OF FUNDS
Balance brought forward
Balance carried forward
Unrestricted
Restricted
Funds
Funds
£
£
10,336
35,400
37,165
-
44
-
2,040
-
Unrestricted
Restricted
Funds
Funds
£
£
10,336
35,400
37,165
-
44
-
2,040
-
Total
Funds
31.03.23
£
45,736
37,165
44
2,040
Total
Funds
31.03.22
£
10,914
42,396
2
199
49,585
35,400
84,985 53,511
42,625
28,253
57,538 75,093
42,625
28,253
57,538 75,093
6,960
7,147
-
-
14,107
-
(21,582)
-
6,960
7,147
10,239
353
17,199
7,500
14,107
10,592
(21,582)
32,174
7,500 24,699 10,592

Teatro Vivo. Company No. 08232132 Charity No. 1151584