REGISTERED CHARITY NUMBER: 11
CHARITY
COMMISSI
REPORT OF T
TRUSTE
AIYD
AUD
LST
MENTS FOR
RIOD 6
RIL2
CE
RIC
NOP
AIRT
TRE
FI CRT Limlted
Flat 24 Wellin8tonia Court
IAin¢ C105e
Brighton
Easl Sussox
BNI 6TD

BRI
TON
N AIR THEATRE
ao
CONTENTS
FOR THE
NAN
AL STATELKENTS
31 DECEMBER 2
Pa8¢
RèpDrt of the TrusÉe
l to 5
IndependeDt Examlner's Report
Stslejllent of Flllsrtclal Activltk
Bgl&nt¢ Sheet
Lyotss to the F￿￿¢1￿1 Statements
9 10 16

OPEN AIR THEATRE
cio
REP
TOF
THE
TRUSTEES
RIOD
APRIL 2023 TO 31 DECEMB
2023
Th¢ trustees their rep)rt with th¢ P￿1￿[ stat¢m¢nts of the cl)arity for the p￿]Qd 6 Apri] 2023
3 1 December 2023. The trUSt¢es have odop*d the provisiolls of Accounting and Reporting by Charilies: Statement
Rectsmm¢ttded PracÉi¢e applicable to charities preparing thetr a¢¢oullts in 4)ccordan¢e with the Financial Repo
StandaTd applicable in the UK and Ropublic of treta]d ￿Rs 102) (effective l January 2019).
0￿CTIV￿s AM) AcfiviTIES
Objectlve5 And
Brighton Ot£n Air Tratr¢ has been establisbed kn order to Bri8blon and Hove's fir8t dediL*t¢d open air
theatre venue.
to
(kn charitable airn is 'Tho advancement of Arts and C￿ltUre tlJrou8b th# cstablisluuent and man)ten&nce of an open
theatre In Bri8hton and Hov¢ forth¢ uge of r¢sidents aNI vi51tOTS."
ar
Our objective5 pre:
l. To cr¢Mtc a unique Th¢w culttjrdl venue for the ciry that ensures the highest possible ptvdu¢tion
perfonllaDce and ¢xhibktion and which diversifies the type of work that bc enjoyed in the ope4L alr.
2. To work with the city5 festivals. ptY>gratmmers and ¢urntors to attract high qtsalitytouringproduction8 and trV¢Dts.
3, To create a COIn￿unity of lo￿1 and pra¢titiorLers thot make TLew WOTkfor the opon &ir.
4. To £n￿￿e with the local community to provide 8 pl￿f0M for cu]tural activity alld for ¢￿atIve I¢ArniDg.
5. To bring u￿der used open 5pft¢¢ back to life as a vibrant green facility.
valu¢& for ou
Publle beneflt
The Irustees confirm that tbey h8Ye ref¢nrd to the guidance cothtsit￿d in th¢ Charity Commission's general gui
lic bonefft when revlowing th¢ Charity's aims artd objectives and inthe plaDDlog of future activities.
The tsustees b¢lieve that the p￿gr4pb$, $pecifi¢ally ott the 'Objectives aud A¢tivit&¢$' ottd 'Achieven*nts
P¢rfotTha￿e' for the year relate in dgtau the bc￿fittbBt the Chariry provides to the public.
Page I

RIG￿rON OPEN AtR TIIEATRE
cio
EPORT
FO
THE TRUSTEES
PERI
APRIL 2023 TO 31 DECEMBER 2
ACHtKVEl￿E￿T AND PERFORMANCE
Charilxble ActiviÉkJ
The 2￿23 season b¢gatt in lat¢ ApriL though with show5 only on ￿ekendS for the first couple of weeks, Throu
May. Fe had our usual slew of Brigknioll Frin8e productions, which allow us to pttJgrwJ]ne more awanl-B
productions, buoyed by the additional promotionthe Fring¢ offtrs. SuccessfiTI kni￿1￿￿￿18 in¢luded Old Time SailoT% +he
Princess andthe Frog from Let'& All Dallce, and Oh What A Night froro HandsJ)ake Produ¢tioJ]s.
Throug]M)Ut late May and Jun¢ we b8d long￿ Tulls lo success, in part due to the fantagtic weather, including
LadykillerJ from Cue Fanfare, Bad Dad from Heartbreak Prod￿Ctions, Twelffl] N￿bt fro]nDuk¥'s Theatre Co, SU￿￿tr
Comedy Festival from Funny That AJMI Ullil¢rMillr Wcrfjd frorn Idetttity Thew¢.
Ill JULY, th¢ weather took ttlrn for the wors4 and sales were inevitably affcct¢d. D¢spite this, we had strong show
from Horrible HistoTi¢s from Birminghatn Stage Co, Th(acbeth froln Nalional PTodu¢tion Collu)any and The Madnes
GeoFge Ill from Sayah MaDn Co.
Ill Ausus( w¢ had & variety of pthrmance& to Jnixed Success. Th¢ afterthcts of Covid w¢re still b¢ing felt I
¢crtain degTe¢, in that a lot of familie5 weiit on ttLeir first holidays for y¢ars and w we saw a dowjtwn in attefftlallco
family SILOWS such u H¢r¢ule$ frorn IKP and Robill Hood from Jllyri4 though b¢tt¢r turnouts for tnotE adu]t-$ke
titles Shakespeare in Lovo from Brigknton Little Theatre attd Love Labours Lost frojn Changeling Theatte.
for
MoviTJg into Sept¢mb¢T. w¢ hed 8uc¢ess with one-off gigs, including Th¢ Vox Beall¢s. Crazy Diamond and Bri
Beach Boy4 and closed th¢ sumtn¢r out style with a week of ¢om¢dy with SkL(>w and Tell's Sta])d-Up Under
StaTS. T&¢ seasoD r]nisl)¢d & we¢k ¢8rlier than usual, due to 8tsrtiDg a w¢¢k ¢aYli¢r in April.
on
h*
In totBI. foT thE 2023 Sutmw seaso￿ attendance wa8 23,492 (up 60/t)), OCTOSS 70 produ¢tiotts.
]n the Off-seaso￿ we ￿￿eduled extellsive renovation work to take pla¢¢ on site. AU of the woodeTL sleepers
cotnpris¥ the auditoriutll $eatinE to be repla¢ed with 9Ugtainably-sourced, treat¢d oak sleepers, ￿7th work und¥rtsk
our Yegu]ar gaTdvtLer. Ben Gaiider. W¢ 8lso ¢omtnissiorted Olt¢o Ltd to reyW[a￿ the m8jority of our pathways WS
recycled p]aatic resi￿ and to rwJu¢¢ certain gradient4 to the V¢DU¢ more a￿¢s31b1< and to prevent debris wa
onfo the st&8e. In additLon, w¢ have ¢r¢ated 4 new wh¢ekbair spac¢3 ID tht 8uditoriuEn, In¢reosin8 our o
wheelchair ¢apaeity to 8.
by
FINANCIAL REVIEW
FIDaneiAI poyitlon
The results fov the y¢ar are out in the Statement of Fina￿181 Activities and Ihe fina￿JaI positi.on of the charity
year end is shown in the BaiaTKe Sb¢ol.
The a¢coullts ¢over the period from 6th April 2023 to 3 1st December 2023 - Ihe WllLpurntive amounts are for the.
ended 5th April 2023.
Th¢ ¢harlty incom¢ tllcreased from £387,477 to £4(H),465 whilst expendinw¢ de¢r¢asEd from £370,937 to £360
The cliuity m￿e a surplus OD uthr¢strithd activities of £47,138 attd this h8s b¢m adtsl to th¢ restryes brought fo
of £293.98S to leave £336,136 to be ¢arri¢d fonvar
the
733,
Re&erYeg poII¢y
The Trustee8 have s¢t up a d¢yi8Dated reserve of £93,000 to cover the ¢ost of ￿tart ¢&sential repatY8, llamety s
r¢plac¢ment and resiti paving. Thi5 is equivoleni to almost all of the tntsttvy held at the bank attbe y¢ar end.
Th¢ Trnste¢$ will endeayour to mthin resèrves of IOfjA of fjrnover in order to prolect ?￿in$t unexpected 108
a$hflow issues.
The Trusie¢s will ¢(yrJtinue to invest the Tllajority of 3ULpluses 8erter￿ed into improvemeni of the BOAT Si
F&Gi]i￿es.
We plan to consolidafr our prO￿arn￿lng with a Tange of Bhows to #ppeal to as wido m fjudienc¢ gs pogsible. W
bEginllin8 to succeed in Mttracting a thor¢ diverse 4udiellce and aim tn extend our reach througb outreach pr
phs diversity of the typ¢s of shows we host,
are
Poge 2

PEN
tIEAT
REPORT OF TFtW TRUSTEES
FOR THE PLRtOD 6 APRTL 20
31 DECIMBER 2
STRUCTURE, COVERNANCE AND MANAGELIIENr
Governkng document
Brighton Open Air Theatr¢ is a CIO (in¢oTrM)rnl¢d Oll 6 MaTGh 2014 by 1h¢ Charity conim1￿70ll) regist¢r¢d
tmllnber 1156051.
Its governittg docwnent is its Trust D¢ed dated 6 MardL 2014.
Recruitment and appolntmellt of new tru*t¢es
The nThllber of trnstees sh8AI l)e at l¢ast 3 the maxinwm numter is 12.
The fftst tnts¢es are appointed for a paiod of 415 years Subsequent trustees 8Ye appointed for a lern of 3 yt&ts b
rosolutiollpas8ed at a p￿perlY convenedm¢etin8 of the charity tsUSt¢es.
R￿k manfigemellt
Thc Tru9t¢es take seriou8ty their duty to id¢ntify alld r¢vi¢w the risks io wh5¢h tbt ¢h&rity is poteJ)tially exposed aD
enswe appr(Jpriate contro19 ore iti place to provide reasonable 88511f8JJcB ￿&t￿St pot¢ntial r]sks it)cludin8 injury OT
harm to peThons' financial frdud findlor error; reputational damage.
Tlwe is a Finat)¢¢s Procedures Policy itt place t1￿1 is Te8ularly rovi¢wed by & Fitwce sub-committee con5istin8 9
less thatt thre¢ TnLSt￿8. Reviews include SI￿ oEFlapproval 5eve15 for ¢xpcnditures, adequacy of Reserves ODd pl
annual expenditure. The BOATS A¢¢ounts rewiewod amiually by an Indepand¥nl Examitter.
A Prernise$ Sub-committee reglllarty gurveys the whole site aud wnsiders inforniaiion from the Opuralii)ns aud Q
Managery ou haz8nls, tnaintenaJ)¢e alld rthntiaL health and Safety issues and orgaDises any necessary remedial
Thc OExration$ and Gen¢rnl Man8g¢rs pr¢pAre pre-SE&8On Risk AssessmeM8 for th¢ venue with full c1￿$1derlltio￿ or
wide-spcctrum of audi¢nce needs with partlcular referenc¢ to awels. Risk A8s¢ssments are produced by th¢ FKrEo,
for TLew perf0M￿Ce tben reviewed by thè BOAT Maudgw& Ai least one qualified First A?der is ptf s¢nt at ¢
perfoman¢e.
We have implemen¢¢d a DEW policy of asse99illE eAch show for the risk of disruption from audien¢¢ members.
there is deemed to be a risk. professiona] Security personnel are ¢ngaked for th¢ event. Secwity 18 also in Pla￿ wh
show requireg the SEt equipment to be left th situ overnigh
The BOAT'S Insursnce is review¢d and renewed 8nnuo1ty.
REFERENCÈ ￿ND ADMINISTRATIVE DkTAILS
Regblered Ch•rlty number
I156051
er
no
rol
ere
i) a
Prltt¢lpal #ddre
42 Hoye Pork Road
Hove
East Swsex
BN3 6LJ
Trugte45
S Tumer Cb&irnJan
L Wolfe
S Bradley (resigned 22.2.24)
J Waller Chlef Executive
G Hawkins
D Boon
Page 3

BRIG
EN AIR
Io
RF.PORT OF THE TRUSTEES
R TIIE PV,RIQD 6 AP
tL 20Z3 TO 3
MBER
REFERRNCE AND ADMTNISTRATtVE DETAILS
lTrdepelldellÉ Erdminer
Christopher Robert Tyler FCA DCbA FCIE
FI CRT LitniÉed
Flat 24 Well]n￿lIa Court
Lain¥ Close
Brighton
East s￿￿X
BNI 6fD
WorklD2 nAme
BOAT
Operotlon &ddregS
Dyke Road
Hove
BN3 6EH
BDNkcrs
'lJ)¢ Co-Op¢Tative BaDk
POBOX 101
l Ballo(m Street
Ma￿￿¢51¢r
M60 4EP
SantHnder UK PLC
2 Triion Squ裢
Re8ent'3 Pla¢¢
Lolldon
NWI 3AN
STATEMENT OF TRUSTELS, RF.SPONSIBILITTES
The tr￿Ste¢s respLmsibl¢ for prewn8 th¢ Report of the Trvslees pnd the f￿anCIal statements in accordance
appli¢8ble ]aw and UDit¢d KiDgdoin Accounting Stsndards (UnhedKingdotll G¢nera]ty Accept¢d AccouThting Pra¢tl
The law Appll¢able to clLariti¢s ill En8land and Wales, the ChorlileB A# 2011, Charity (A¢¢ounts and
Kegulations 2008 alld the provision5 of the trust deed requires the Iru51ees to prepare financial stotemenT$ for
rinattcial year which give a true alld fair view of the 8t&te of affairs of the charity and of the iiicomin8 resouicei
application of resources, including the illcome and ¢xpendituro, of the charity for th8t period. Jn prepari08
fman¢ial stst¢menl$. the tru51e45 ar¢ required to
ach
and
ose
8eJect 8Uitablt dc¢ounlingpoli¢i¢s aud then apply them ¢ongigtently'
ob5erYe the m¢thnd8 and prillciples iti the C1￿]ty SORP.
m#ke jud8¢mentY BDd ¢stirn8tes that Msonable and ptuthnt.
prepare the finxncial statements on the going conc¢m ￿$ts uftless it is Inuppropriate to Presume thit the ehartiy
contsoue iti bu8inw,
wlll
The ts11stsey are reypimsible foT koeping proper a¢¢ountth8 recor(Ls which diKlose with r¢a8onabl¥ ac¢ury at any
th¢ flltho¢iJE posltion of the charity and to ¢nable them to ensure that the fjnallclal $lateni¢n15 comply with the Cb
A¢t 2011, the Chority (Accounts and Repons) Regulations 2008 and the provisions of the ttu8t deed. They
respon6ible for safeguarding thB assets of th¢ cb8rity and hence for takll￿ Ye&￿nabLe 8¢ep5 for the preventiom
det¢LLioll of frdud and othw iTi¢guloritie&
time
Page 4

BRIG
AIR
REPORT OF TIIF, TRUSTEE
'VR'A'llL PEI RIOD fi APRIL
TO 31 DECEMBER 2023
AppToved by Drder of Éhe board of trustees OD.. .. ......
J Waller- Trustee

INDEpEf4DEN
BRIGHTON O
Mif4ER'S REPO
ATRE
cio
THE TRUSTEES OF
Independent txarniller's re￿rt to Ih¢ trll5te￿ ofBrighton Open Alr The8tre (CIO)
I repDrt to the charity trustees on ]lly examination of the accounts of Brlg]non,Open AiT Theatre (CIO) (the TDJst) for
p¢riod 6 April 2023 to 31 Dec¢rnber 2023.
the
Responsibilitie5 and basis of report
As thc charity tru5t¢¢s of the Trust you are ￿sponSIble for the proparnliim of the ao¢ourt8 accordance with:
req￿]leMentS of the Charities Act 2011 Olle A¢t').
I report in r¢$pect of jny examination of the TTUSt'5 accounts carFied ijut UDder Section 145 of the A¢t and in
exatnlnation I b&ve followed all applicable Directions 8iv¢n by the Clthrity Commissioll wd¢r Section 145(5)(b,
Ébe A¢L
Jndependent ex#mlher's stateD)ent
Sill¢e your chariws gt08S illCOllLe exceeded £250,000 your examiner must b¢ a m¢tnb¢r of a li8ted b(xly. I can coty
tbaÉ I qualified to undertake the cxa[Di￿tiOn b¢cause l a ￿u￿ber of th¢ knstitut¢ of Cbartered Ac¢ountan
Englamd aud wal￿ which 1$ on¢ of the listed bodics.
l Mve completed n)y examinatio￿ I confirm that tLO maleTi&I mattus havc ¢om¢ ¢0 my attèlltion in coDn¢¢lion witb
examination giving me cau8¢10 believe that in any matcria] rcspect..
outtting records were not kept i# respect of the Thist as T¢qUiTvd by Seclioll I30 of ihe Acl: or
th¢ account8 do not accord with iho$e records; OT
the a￿Ount$ do not comply withthe opplicable requiremcnts conccrning thc fonn and ¢ontellt of &c¢oubts set
ill the Charities (AccoL￿ts Rnd Reports) R¢gulation5 2008 olher thatt any requirement that the a¢count8 gi.
tNe alld fatr view which is not a matter consÈdered as part of an imd¢pBndeni #x4mination.
i)ul
I I￿ve no cijncerns and have come wrovj no other n)£ttters in conn¢ction with tha exaTninatioll to whicb attention 51
be drawn in this reptsrt in orderto enable &proper undersrAnding of the ￿¢0￿￿15 to be reackned.
uld
CbtisloplLer Rob¢rt Tyler FCA L￿hA FCJE
FI CRT Limited
Flat 24 Wellin8tonla Court
Laine Cluse
Brigbton
Efist Sussex
BNL6TD
Page 6

BRIGHTON
YATEMENf OF
FQR THE P
RT
D6AP
AL ACTI
T031D
R 2023
Period
6.423
Y¢&r Ell
J.4.23
Total
fillJd$
31.1223
Total
Unrestri¢ted Restrictsd
fjJnd8
fi]nds
Notss
INCOME AND ENDOWMENTS FROM
DoDatii)ll5 alld legaci¢s
22,881
22,881
19,9
ChAritable athltks
Theatre Tev£Jwe3
376.948
376,948
367,S
Inveslment in¢ome
636
636
Total
4￿),465
400.405
EXPEM)ITURE ON
Raisthg tlll
5.753
5,753
10.8
Charlt•ble &ctivitle4
Theatre eosts
Support ¢ost8
351.854
720
2.408
354.262
720
359,4
Total
358.327
1408
360,735
370.9
NET INcOMEI(EXPEI￿1TuRE)
42.L38
(2.408)
39,730
16,J
RECOLYCILIATION OF FUNDS
Total funils biought foThvard
293,998
54,558
348,556
332,0
TOTAL FUNDS CARRIED FORWARD
336,136
52.150
388286
348.5
The notes form part of th¢s¢ finan¢1￿ Staten￿llts
Page 7

RIGHTON OPEN AIR THEATRE
cio
BALANC
HEET
31
MBER
2023
Total
fi￿￿5
2023
Totsl
funds
UDre5trictcd
funds
RestridEd
funds
FIXED ASSETS
Tan8ible ossets
12
260,728
S2,150
312.878
255J8
CURRELYT A&SETS
De￿Or9
Cash at bank
13
60
76.023
60
76.023
93.8
76,083
76.083
93.
CREDITORS
Arnoullts faLiing duc within one year
14
167•
(675)
{9
NET CURRENT ASSETS
75,408
75,408
TOTAL ASSETS LESS CURRENT
LIABILITIES
336,136
52,150
388,286
348,5
NET ASSETS
336,136
51150
388,286
348,5
FUNDS
Uwestri¢t¢d fiIDds
R¢stricled funds
ij
336.136
52,150
293,9
34.5
TOTAL FUNDS
388,286
348,
The f￿8n¢la1 statements were approved by the Board of TNslees dnd auihorlsed for issue
.l.P...aGL,pIA￿.....￿￿*.. and W41re slgned on ily bEh&lf by:
J Wailer- Trustee
r- TnL8te•
The notes foruLP8rt of th¢￿ fiDancial slatemetlts
Pag¢ 8

BIUGHT
N AIR THE
NOTES TO THF. FtNAr4
IAL STATEME
FOR THE PERIOD 6 APlItL 2023 To 31 DIC
BER 2023
AccouNfiNG POLICIES
Ba&5s of preparing the fwancial ststements
The finallciai stat¢￿entS of tbe charitable ¢ompony, which is a public benefit ¢Ddty un¢]er FRS102. have
pr¢p8red i]L accoTdanc¢ with th< CharitiEs SORP (FRS102)'Arcountiti8 and Repi)rting by Ch8rities'. Si4tetne
Recon)mended Practice applicable to charities preparing their accounts wÈth th¢ Financial Reporting Sta
applicable in the UK and Republic of Ireland (FRS102) {effecti¥e l Janvary 2019),. Finan¢i81 Rep
Standard FRS102 lThe Financial Reporting Stattdsrd applicable in the iJK and Republic of Jr?land' and
Charities A¢r. The fitWLcial statWlle￿S have been prepar¢d uud¢F th¢ historic41 cost conv¢ntioD.
th¢
The a¢counts are prepar¢d in sterlin& which i5 tILC fk]llction&l curT¢n¢y of th¢ ¢harity. Moneiary ar(￿Unts in
fujallclal statsments are rouDd¢d to the nearest £.
ese
The i￿Stee￿IdIrectOrn ¢Oll5ider that th¢re are JLO matori81 unccrtainties aboth th¢ Companys ablllty to c4)ntin
going concern.
lucome
All income 18 recO￿9¢d in the Statement of Financia] A¢tivities onco th¢ charity hay entitlement to the fu
Is probable that th¢ illcoll￿ will be recèived andthe amount canbc mwuved rcllably.
IrLfOtning r¢sowcè$ from gener￿ed fimds
Grant￿sponsor￿1pld0J￿tioll9 are recognisad in incomin8 r¢sOur￿$ in Ébe year in wbi¢h they are recei
except as follows:
- when donors specify gran191doDation8 8iven to the charlty tnust be used in ￿tUre a¢¢ounting perio&8,
locom¢ is d¢frtYed until those period&
- wben donor$ impos¢ ¢ondition8 which have to be fiJ]filled b¢fore th¢ charity b¢comes entitled io use
illme, the in¢ome is deferred and ttot included in ittcoming resource3 ￿til the pr¢¢Ondi￿onS for use ore mel
bl¢,
InY¢$th]ellt incotne is Tecogmised on a re￿1vable ba818.
Lttcorning resuur¢e$ from ch8ritable activities
Theatr¢ income - 1Th￿me from box offi¢¢, perforniBnce fee8 8Dd sundry thher theatric￿ income Is Includ
incomius t¢SQUTces In the period in whi¢h the relevart show tak¢s plac¢.
Project specifi¢ fiwding- when donors Specify that donations and gr8nts ar¢ for panicular restiicted
bicb do Dot amount its pre-conditions regarding entitlenKnt, this in¢om¢ is included in incotning resourc
r¢stricted funds wh¢n Teceivable.
of
VoluntAry in¢¢)me
Voluniary income r¢¢eived by way of donatio￿ and 8ifis is included itL in¢oming resource8 recel
The value of services p￿Vided by volunteer8 has not been Ittclud¢(t
ble.
Expendlture
Liabiliti¢S are reco8nl8¢d expenditure as sopn as there is B legal or ￿l￿￿trUctIVe ob]ig&tlOD con￿lttin
hurity to th&t expenditu￿ It is probable that a transfer of economic bencfits will be r¢quired in settlemen
the all￿llnt of the obligation ¢an b¢ measured reliably. Expenditure is acoount¢d for on aj) 8c¢nwl8
including ittcov¢rnble VAT and had been classified ui)d¢r headin8s that aggregate all costs r¢lxted
category. WheT¢ costs cBnnth b¢ diT￿tlY attribui¢d lo particular headin8s they hav¢ been all￿al￿d to acil
otL a basis consistent with th¢ us¢ of resou￿e$.
asis
the
ues
Costs of gen¢rdting fullds
Costs iThcurr¢d in attra¢tm8 voILWtHry income, and th050 in¢urtrd in tradittg Acilviues thatTaise fimd5.
Productiott costs
Arllounts paid to ptoducers of eventslprothwtion5. Coyts incurred ftst inknlM)use pro¢Juction and
productions.
Pa8e 9

BIUGHTON
AIR T
10
NOTFS TO TIJF. PINANCIAL sTATEL￿E￿￿[S-
VOR'fHL PEIUOD 6 APRII,
IDEC
ACCOUNTING POLICIES- ¢ontlDued
Ewndlture
Support costs
Th¢ administrative and o¥￿head tosts associated with running the Offi￿ from whicb the ¢ornpally op
The8e bav¢ all been ￿lo￿t¢d to the Giwitable activilies cost heading as th¢ proportion Sptht on costs
genernting fvnds 4nd govemance costs are considered iDllllktterial.
of
Governa￿¢ cosls
Costs HS8ociated with constitittional and statutory rEqUir￿llents of the thariry.
Tanglble flied a55¢t$
Jndividuai fix¢d ￿ets coytill8 £1(M) or more are capitalised at cost.
Depreciation is provideil li anllll￿ rates cal¢￿ated to write off thv cost l¢sy ￿sidual v8Jlle of each asset ov
expLXted ugethl life, as follovs:
Short iKAsehold InwrovemeLII
straight lit￿ o¥¢r the lift of tho lease.
Taxotlon
The ¢barlty is exempt ftom tax on its charitable A￿1VIties,
Fund *e¢ountlug
UJwestric¢¢d can be used in artordonce wlth the charltsble obJectlv¢s 8t th¢ dIs¢r￿10￿ Df the bl￿te¢s.
Re5tri¢*d fiwds. ¢on only be u8¢d for ￿rtIcUlar Te3tri¢ted purposes wÉ¢hln th¢ objccts of the tharity. R¢stri
ar1￿ wheu Sp￿ifted by th¢ dollor or when fithdg Are raised for portlvJlpr rg5trict¢d purpo￿$.
ns
Further explanaiion of th¢ nature and purpose of each fimd is itieluded inth¢ notes to the fjnancial stalement8
DONATIONS AND LEGACIES
Pviod
6.4.23
to
31.12.23
Year End
5.4.23
Donatiott& find sponsorship
Granis
17,881
5.000
19.95
22.881
19.95
Orants re￿ived, included in the are as follows..
Perlod
6,4.23
YWE
5.4.25
31,12.23
Chalk Cliff Trust
3,0
Page 10
contin

BRtGHTON OPEN AIR THEATRE
cio
TO THE FLYANCIAL STATEMEPUS- continued
RTHEPE
APRIL 2023 TO 31 DECEMBER 2023
INVESTMEfqT JNCOME
P¢Ti(xI
6.423
Yrar End
5.4.23
31.1223
Dqx)sit actowit interest
636
INCOME FROM CklARrrABLE ACTIVMES
Period
6.4.23
to
31.1223
Year EndE
5,4.23
A¢tiwty
TICk￿ sales and bar takings Th¢atr¢ revettues
376,948
367,50
RAtSINC FUNt)s
Raising donations 8nd le¥a¢ie&
Perlod
6.4.23
YeAr End#
5.4.23
31.12.23
MAkning
3,753
10,88
CHARITABLE ACTIVTfiES COSTS
Direct
Costs ($¢e
note 7)
Support
¢ost8 {5eo
note 8)
TotaIs
Th¢8tre cosis
Support Costs
354,262
354,2
72
720
354,262
720
354.9
Pagell
cojrtfflu

BRI
HTON OPE
THEA
NOTF.S ThF FIP4ANCtAL ST
roR THW, PV,RIIP
2023
rs- eontl
EMBER 202
DIRECT COSTS OF CUARITABLE AcfiviTIES
Period
6.423
Year End
31.12.23
5.423
Cost of productio￿$
249,714
75
7.784
54.393
24.837
3,019
14,440
235,53
io
]nsur4n¢e5 &lld licellces
Staff costs
Premig¢s costs
iidn)ini$trntion
Ikpreciation
71,0
30,91
4,86
15,03
354.262
359.41
SUPPORT COSTS
Governa
Support co￿8
Support costs, included in the are as follow5..
Perirrtl
6.4.23
Yeat En
5.4.23
Total
4clivitl
31.12.23
Supptsrt
cost
]nd¢peudenl ¢xHmttiation
720
63
TRUSTEESI REMufqERITION AND BENEFif6
There were no tswstees, retnuneTation or other benefits for the p¢riod ended 31 D¢cemb¢r 2023 nor for the
pnded S April 2023.
ear
Tru&te¢s' exponsei
The￿ were no trusiees, exw)$es paid for the period ended 31 De￿nber 2023 nor for the year
5 Aprll202).
Pa8e 12
collth)

.BRIGHfoN
R THEA
NOTES TO I'IJV. FINANCIA
TATEMEiYrs-
inued
FUR 3'HL trLwoD 6 APRIL 2023
EIVABER 20
IIL STAFF COSYS
Staff costs a￿]ngthe period amr>uut¢d to £54J93 lyear ended 5 ApTx12023 . £71.092).
The clwity eniploys two people on a tirnt basis ph]s wl)o are employed on ad hoc basi8
there are show5.
The cl]arity ¢onsiders tis key manaBcmcth prtBonrt¢l to b¢ th¢ Trustees. As dis¢losed ill the a¢counts
T¢ceived no Temun¢ratton.
ii.
CoMPARAT￿Es FOR THE sfATEMENT OF FTNANCIAL ACTIVITIES (YIE 5 APRIL 20LI)
Unr¢$tticted
R¢$rricted
fiwds
fullds
INCOME AND EI¥DOWMEF4TS FROM
Donations and legaci
19.958
19.9,
Charhable 4ctlvities
Th¢atre r¢v¢nues
367.509
367.$
InV￿￿￿ent illcome
10
Tot•1
387,477
387.4
EXPENDITURE ON
Raising fvnd5
10.886
10,8
Ch&rllabl• ar¢lYitl¢s
The&tre costs
Support Costs
356,20J
636
3210
359.4
Total
367,727
3.210
370,9
NET INCOMEI(TXPENDITiIRE)
l>,750
(3,210)
16,5
RECONCTLIATION OF FUNDS
Total funds brougbi forward
274231
37,768
332.0
TOTAL VUNDS CARRIED FORWARD
293,988
54,558
348.
PaB¢ 13
¢ontinu

BRI
PEN AIR THKATRE
cio
ESTOTH
RTHEPE
ANCIAL STATEMENT3- co*tinued
D6AP
23 TO 31 DLCEMBER 2023
12.
TANGIBLE FIXED A&g£TS
Short
lea8ehol
COST
At 6 April 2023
AdditLons
310.086
71.?36
At 31 D￿eMber 2023
381.822
DEPBECIATIOI¥
At 6 April 2Q23
Char8e for year
54,5
14.4
At 31 Decernbet 2023
68,9
F4ET BOOK VALUE
31 DeLember 2023
31187
At 5 April 2023
255,58
JJ.
DEBTORS: AMOUNTS FALLING DUB WITHll¥ ONE YEAR
2023
2023
l¥epaym¢nts
60
14 CREDITORS.. AMOitNTS FALLINC DUE WITHIN ONE VEAk
2023
2023
Trade ¢reditoi3
Otber creditors
30
67
675
675
97
13,
MOVEIWIENT IIY FUNDS
Nèt
movement
In fi]nd$
At
31.12.2
At 6.4.23
Ullr¢&trl¢ted
General fund
Dp5ignated fund for futuKrnainteaDCe.
200,998
93.000
42,138
243.13
93.00
293.998
42,138
336,l3
Restrlet¢d
Fixed a55etS and amphitheatr¢
54,558
(2,408)
32,1
TOTAL FUNDS
348,556
39,730
388.2
Page 14
conlill

cio
TES TO
FOR T
FINANCIAL sfATEMENTS-
EIUOD 6
tL 2023 TO 31 DEcEI￿lBER 2023
I& MOVEMENT IN FUNDS * eottllnued
N¢t movement in fi]nd8. inc]uded in Ihe 8bove ar¢ &s follows..
Into￿l￿g
R&%owees Mov¢m
expets￿d
in fw(L8
U￿reStriCted fllnds
General fund
400,465
(358J27)
42,138
Rejtrlcted funds
Fixed asscts aDd amphitheatr¢
(2,408)
(2.40
TOTAL FUI4DS
400,465
(360,735)
39.73
Compor&tlves for movement lu fundi
Net
mDYement
in fimd5
At
5.4.23
At 6.4.22
fi￿d$
UDft#trlrt¢d funds
General fund
D¢signAled fi)nd for fiJtutE n)atnt08nce.
274238
19,750
{93,000)
93.000
200.98
93.oa
274,238
19.750
293,98
Restrltted funds
PL￿d ass¢t5 and amphithedtr¢
57,768 ,
(3,210)
34,53
TOTAL FUNDS
332,L)06
16,540
348,54
Comparnlive nel MOV￿¢nt tn fund4 included in the al￿¢ are as follows:
Jncoming
resour¢¢s
Resources
expended
MoveDI
in fun(1
Unrestricted fund$
Cicnerlll fi￿d
387,477
(367,727)
19.75
Rtjtrkted fiJnd6
Fixcd assety aDd pmpbilheatre
(3210)
(3,2
TOTAL FUNDS
387,477
(370,937)
16,5
Fixed ASS￿ An)phitbeatre
This fi3Dd CODSi3ts of don*ioll8 received ¥lld iti¢ome from fundraisi￿g events specifically for the COD$trudl
the wnphitheBtr¢.
The cost of the 8mpbith¢atre Is Moittell off over the leD8th of the leesty 25 years
D¢5igttaled Fund.
A d¢signated fijnd has been set up for future costs of seatillg rcplacewt andresill pving.
Pog¢ 15
contiti

BRIG]TmN OPEN A
NOTES TO Tiif. FtNATr4CIAL STATE
FUR I'HL VLRIOD 6 APRII, 21123
- contlnu4
I DECE
16.
OTHER FINANCIAL COMMrrMEf4TS
AI 5 ANil 2024 the chaTityhad aunual eommitrneuts undeTnott-C4ULzllable operatiThg leases &s follows:
2024
Expiry date
2023
In over 5 yeA
loo
17.
RELATED PARTY DISCLOStJRKS
There were no reL*ed party transactions for the period cnded 31 December 2023.
18.
ULTIMATE CONTROLLINC PARTY
UlÉimat¢ ¢ontrol li¢y with the trustees.
Page 16