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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 05572204 (England and Wales) REGISTERED CHARITY NUMBER: 1158681

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

MANASAMITRA LIMITED

MANASAMITRA LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 19
Detailed Statement of Financial Activities 20 to 21

MANASAMITRA LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

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 2021. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Manasamitra's ambitious work, rooted in classical Indian traditions, is inspired by an intercultural vision which merges the best musicianship, vocals, dance and storytelling from diverse cultures, into dynamic artistic collaborations. These collaborations respect and challenge the ideas, forms and aesthetics of each genre whilst producing performances representative of the artistically rich, melting point world we are privileged to inhabit.

These include classical Carnatic concerts; individual, cross discipline, artist to artist collaborations; small ensemble productions; whole company/intercompany shows; and inter/national performances. Manasamitra is privileged to work with cross-genre artists of inter/national repute.

The company's mission is clear; to be brave enough to produce excellent artistically and commercially successful performances which explore, explain and entertain audiences; doing so by travelling to unfamiliar territory and crossing artistic boundaries whilst maintaining artistic integrity and telling stories relevant to many cultures and peoples.

As a producing company, Manasamitra is strongly committed to creating new, quality productions and bringing innovative audience/participant experiences to venues inter/nationally. The company champions and encourages social cohesion as it performs in premium venues, theatres, festivals, cathedrals and community spaces and by delivering community based workshops/educational sessions in schools.

Public benefit

The trustees have complied with their duty under section 17 (5) of the Charities Act 2011 to pay due regard to Charity Commission guidance concerning public benefit in deciding what activities the charity should undertake.

Page 1

MANASAMITRA LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Equal Opportunities Statement

Diversity/Equal Opportunities in all its formats is vitally important in the day to day work of Manasamitra and is core to its vision. We celebrate and value the diversity of individuals and do not discriminate on the grounds of race, faith, disability, gender, sexuality, age or any other. As the cultural landscape around us shifts we recognise the benefits to be gained by utilising the potential and strengths in all social groups.

As an arts organisation we fully understand the need to have a cultural diversity/equal opportunity approach at the root of our working practices and principles and we have in place an Equal Opportunities Policy, Diversity Policy and a Cultural Diversity Action Plan to be reviewed and developed this year.

In our work we try wherever possible to ensure that our artists and staff are representative of the community within which we operate. We support emerging artists from diverse communities wherever possible and practical.

All individuals involved with Manasamitra and using its services are expected to adhere to Manasamitra's Equal Opportunities Policy and Diversity policy and to ensure that their activities reflect this commitment.

Page 2

MANASAMITRA LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Manasamitra had a fabulous end to 2020 with their latest work "Sound of Tea" premiering at Kings Place, London. Even as the show went ahead there were signs of a virus spreading rapidly in the world and shortly after the launch the country went into COVID lockdown. It was a very stressful couple of months as we were trying to navigate the new normal and see how we could re-purposed any work. We did lose a lot of potential work as we could no longer tour in Portugal, Australia, India and the UK as planned. An estimated £18,500 of confirmed work had to be shelved or indefinitely postponed.

In these circumstances we applied to the Arts Council England for Emergency Funding and we received a Small Business Grant from Kirklees Council; that was our lifeline. Once we had received both these grants totalling £29,500 we were back in business and started to successfully re-purposed our work for online delivery.

Over the year we have been very effective in creating a niche or ourselves in the online music world and have delivered performances, projects and released new albums remotely.

Highlights include:

label.

magazine.

FINANCIAL REVIEW

Financial Review and Reserves

The income for the financial year was £86,047 (2020: £71,973) and expenditure was £62,985 (2020: £97,426). This resulted in an overall increase the charity's reserves of £23,062 (2020: decrease of £25,453). The general reserves were at the year end were £11,489 (2020: £460).

The charity aims to hold sufficient reserves to cover 6 months of unrestricted expenditure if possible. This would be in the region of £20,000 and so the year end balance was below this level. New income streams are being sought to sustain the charity for future periods.

Page 3

MANASAMITRA LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

FUTURE PLANS

Manasamitra will continue to operate in a similar manner going forward with a small but stable staffing structure and development of artistically interesting and stimulating work with influential collaborators.

We will downsize our office space to reflect the changed circumstances and as a cost saving measure as well as increase our online project work both performances and composition commissions.

We will continue to build our relationships with Regional partners and have made inroads into new relationships like Hepworth Gallery, Opera North and SAA-UK. We will expand our National reach and just maintain International connections rather than actively nurture them at present.

We have a transparent and flexible working model that can shape-shift to fit in with changed circumstances and we will continue to carve a niche in the music industry for ourselves through both a continued Mentoring program and a much anticipated Kirklees Year of Music 2023.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The company was established on 23 September 2005 as a not for profit company limited by guarantee, becoming a registered charity on 25 September 2014. As a charitable company the governing document is the Memorandum and Articles of Association.

Recruitment and appointment of new trustees

Trustees are recruited by the existing trustees and management. The trustees have an ongoing commitment to seeking out individuals who could strengthen the board by bringing complementary skills to the team. New trustees are given an induction into the aims and objects of the charity and training on the roles and responsibilities of trustees. The training needs of the trustees are continually evaluated by the board and skills gaps within the board are regularly reviewed.

Organisational structure

Manasamitra continues to work effectively with the new structure of Artistic Director and General Manager working as a strong team, collaborating with freelance artists and technical staff as required.

Performance Management

Through the development of the now-established staffing structure and investment in organisational development Manasamitra is establishing an effective operational structure to support the expansion in artistic and educational activity. Systems and developed practice and policies include:

Page 4

MANASAMITRA LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Volunteers & supporters

We would like to express our sincere thanks to all of our staff, commissioners and supporters for their hard work throughout the year. We are very grateful for their ongoing commitment.

Risk management

A risk assessment is carried out by the trustees each year. The risk assessment identifies the major risks faced by the charity and reviews the systems and procedures in place to manage those risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

05572204 (England and Wales)

Registered Charity number

1158681

Registered office

8 Birkdale Road Dewsbury West Yorkshire WF13 4HH

Trustees

A Bowman Chairperson S Nagarajan K Padmanabhan H Padmanabhan

Independent Examiner

Brosnans Chartered Accountants Birkby House Bailiff Bridge Brighouse West Yorkshire HD6 4JJ

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

Approved by order of the board of trustees on 29 July 2021 and signed on its behalf by:

A Bowman - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANASAMITRA LIMITED

Independent examiner's report to the trustees of Manasamitra Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the 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 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 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 matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Laura R Brain FCA Chartered Accountant Brosnans Chartered Accountants Birkby House Bailiff Bridge Brighouse West Yorkshire HD6 4JJ

29 July 2021

Page 6

MANASAMITRA LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
7,372
-
Charitable activities
4
Performances & workshops
40,852
28,054
Mentoring
-
9,761
Investment income
3
8
-
Total
48,232
37,815
EXPENDITURE ON
Charitable activities
Performances & workshops
39,784
18,440
Mentoring
-
4,761
Total
39,784
23,201
NET INCOME/(EXPENDITURE)
8,448
14,614
Transfers between funds
13
2,581
(2,581)
Net movement in funds
11,029
12,033
RECONCILIATION OF FUNDS
Total funds brought forward
460
3,190
TOTAL FUNDS CARRIED FORWARD
11,489
15,223
2021
Total
funds
£
7,372
68,906
9,761
8
86,047
58,224
4,761
62,985
23,062
-
23,062
3,650
26,712
2020
Total
funds
£
3
71,940
-
30
71,973
97,426
-
97,426
(25,453)
-
(25,453)
29,103
3,650

The notes form part of these financial statements

Page 7

MANASAMITRA LIMITED

BALANCE SHEET

31 MARCH 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
9
1,631
-
CURRENT ASSETS
Debtors
10
7,412
-
Cash at bank and in hand
7,517
21,923
14,929
21,923
CREDITORS
Amounts falling due within one year
11
(5,071)
(6,700)
NET CURRENT ASSETS
9,858
15,223
TOTAL ASSETS LESS CURRENT LIABILITIES
11,489
15,223
NET ASSETS/(LIABILITIES)
11,489
15,223
FUNDS
13
Unrestricted funds
Restricted funds:
Tea project
Dewsbury Not-the-fringe
Mentoring
TOTAL FUNDS
2021
Total
funds
£
1,631
7,412
29,440
36,852
(11,771)
25,081
26,712
26,712
11,489
10,223
-
5,000
15,223
26,712
2020
Total
funds
£
768
5,660
22,543
28,203
(25,321)
2,882
3,650
3,650
460
1,832
1,358
-
3,190
3,650

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 8

MANASAMITRA LIMITED

BALANCE SHEET – continued

31 MARCH 2021

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 29 July 2021 and were signed on its behalf by:

A Bowman - Trustee

The notes form part of these financial statements

Page 9

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on reducing balance

TAXATION

The charity is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

continued...

Page 10

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES - continued

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

3.

Gifts
Donations
Donations match funding
Grants received, included in the above, are as follows:
Match It!
INVESTMENT INCOME
Deposit account interest
2021
£
-
2,510
4,862
7,372
2021
£
4,862
2021
£
8
2020
£
3
-
-
3
2020
£
-
2020
£
30

continued...

Page 11

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2021

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Performance & workshop
income
Performances & workshops
Other income & recharges Performances & workshops
Grants
Performances & workshops
Grants
Mentoring
Grants received, included in the above, are as follows:
Arts Council England
Kirklees Metropolitan Council
PRS Foundation
Church Urban Fund - Near Neighbours project
Sound & Music
Returns project
One Community
2021
£
12,302
-
56,604
9,761
78,667
2021
£
40,837
6,667
14,761
-
-
2,100
2,000
66,365
2020
£
27,100
503
44,337
-
71,940
2020
£
28,023
-
4,731
2,000
6,250
-
-
41,004

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Depreciation - owned assets 448 256
Other operating leases 1,785 1,948
Deficit on disposal of fixed assets 188 -

continued...

Page 12

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2021

6. TRUSTEES' REMUNERATION AND BENEFITS

During the year Mrs S Nagarajan, wife of Dr S Nagarajan, Trustee, received remuneration of £15,176 (2020: £15,177) and pension contributions of £10,041 (2020: £10,312) and was reimbursed expenses totalling £2,263 (2020: £11,264). The charity satisfied the conditions laid out in Section 185(2) of the Charities Act 2011 for the remuneration and expenses to be paid out of the funds of the charity.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

Management and Artistic
No employees received emoluments in excess of £60,000.
8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
Performances & workshops
23,186
Investment income
30
Total
23,219
EXPENDITURE ON
Charitable activities
Performances & workshops
22,143
NET INCOME/(EXPENDITURE)
1,076
Transfers between funds
994
Net movement in funds
2,070
2021
2
Restricted
funds
£
-
48,754
-
48,754
75,283
(26,529)
(994)
(27,523)
2020
2
Total
funds
£
3
71,940
30
71,973
97,426
(25,453)
-
(25,453)

continued...

Page 13

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2021

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward (1,610) 30,713 29,103
TOTAL FUNDS CARRIED FORWARD 460 3,190 3,650
9. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 April 2020 8,564
Additions 1,499
Disposals (4,270)
At 31 March 2021 5,793
DEPRECIATION
At 1 April 2020 7,796
Charge for year 448
Eliminated on disposal (4,082)
At 31 March 2021 4,162
NET BOOK VALUE
At 31 March 2021 1,631
At 31 March 2020 768

continued...

Page 14

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS – continued

FOR THE YEAR ENDED 31 MARCH 2021

10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Bad debt provision
Prepayments and accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 12)
Trade creditors
Social security and other taxes
Pension creditor
Other creditors
Accruals and deferred income
12.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts

continued...

Page 15

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2021

13. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.21
£ £ £ £
Unrestricted funds
General fund 460 8,448 2,581 11,489
Restricted funds
Tea project 1,832 8,391 - 10,223
Dewsbury Not-the-fringe 1,358 1,223 (2,581) -
Mentoring - 5,000 - 5,000
3,190 14,614 (2,581) 15,223
TOTAL FUNDS 3,650 23,062 - 26,712
Net movement in funds, included in the above are as follows:
Movement
Income Expenditure in funds
£ £ £
Unrestricted funds
General fund 48,232 (39,784) 8,448
Restricted funds
Tea project 20,908 (12,517) 8,391
Dewsbury Not-the-fringe 5,046 (3,823) 1,223
Mentoring 9,761 (4,761) 5,000
Returns Project 2,100 (2,100) -
37,815 (23,201) 14,614
TOTAL FUNDS 86,047 (62,985) 23,062

continued...

Page 16

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS – continued

FOR THE YEAR ENDED 31 MARCH 2021

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Arts Council England - Rudra
Huddersfield Contemporary Music
Festival
Lullaby
Tea project
Dewsbury Not-the-fringe
TOTAL FUNDS
Net
movement
At 1.4.19
in funds
£
£
(1,610)
1,076
2,000
(2,000)
-
994
28,713
(28,713)
-
1,832
-
1,358
30,713
(26,529)
29,103
(25,453)
Transfers
between
funds
£
994
-
(994)
-
-
-
(994)
-
At
31.3.20
£
460
-
-
-
1,832
1,358
3,190
3,650

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Arts Council England - Rudra
Huddersfield Contemporary Music
Festival
Lullaby
Tea project
Dewsbury Not-the-fringe
Mentoring
TOTAL FUNDS
Movement
income
Expenditure
in funds
£
£
£
23,219
(22,143)
1,076
-
(2,000)
(2,000)
994
-
994
14,730
(43,443)
(28,713)
30,377
(28,545)
1,832
2,414
(1,056)
1,358
239
(239)
-
48,754
(75,283)
(26,529)
71,973
(97,426)
(25,453)

continued...

Page 17

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS – continued

FOR THE YEAR ENDED 31 MARCH 2021

13. MOVEMENT IN FUNDS - continued

The Tea Project, was monies received from Arts Council England the Performing Rights Society Fund, and Sound and Music, to fund performances of the Sound of Tea at 5 venues over the period to June 2020. This project is now being re-worked in light of the COVID-19 pandemic and work will take place in 2020/21.

The Dewsbury Not the Fringe Festival fund relates to money from Arts Council England and the Church Urban Fund, which aimed to deliver 8 workshops and 8 performances by 31st May 2020.

The Mentoring fund relates to monies received from PRSF to fund a mentoring project aimed at supporting women composers from a South Asian background in the period to November 2020.

The Slumber Stories project is a commission from Kirklees Council to deliver a series of online stories for young people, with an additional project that will see the delivery of story-telling activities in Kirklees Libraries. Both projects are yet to have details finalised. Funding totals £5,800 which will be deferred to 2021/22.

The Returns project is a new opera project with funding from YuFund, a York St Johns University initiative. The funding covered some initial research costs and consultancy.

14. RELATED PARTY DISCLOSURES

There were no related party transactions in the year, except as disclosed in note 6.

15. GOING CONCERN

The charity's activities came to a halt when COVID-19 lockdown measures in March 2020 resulted in all performances being cancelled.

Emergency funding was received from Arts Council England and Kirklees Metropolitan Council, which was vital in ensuring that costs were covered until public performances and other project activities could resume.

The charity immediately began to re-work and re-imagine funded activities for online delivery and after obtaining agreement from funding bodies, we successfully re-commenced activity on the three funded projects; Dewsbury ‘not-the-fringe’ Festival, Women Composers’ Mentoring Project and The Sound of Tea. In addition we experimented with delivery online concerts, which resulted in some of the lost commissioned activities being resumed as online events.

From early 2021, online digital activity has become a central plank of the charity’s ongoing activity and as such can confidently move forward as a going concern.

continued...

Page 18

MANASAMITRA LIMITED

NOTES TO THE FINANCIAL STATEMENTS – continued

FOR THE YEAR ENDED 31 MARCH 2021

16. COMPANY LIMITED BY GUARANTEE

Manasamitra Limited is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such an amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

Page 19

MANASAMITRA LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021
INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Donations match funding
Investment income
Deposit account interest
Charitable activities
Performance & workshop income
Other income & recharges
Grants
Total income
EXPENDITURE
Charitable activities
Wages
Pensions
Production costs
Artist fees
Travel
Postage and stationery
Advertising
Consultancy fees
Loss on sale of tangible fixed assets
Support costs
Management
Rent
Carried forward
2021
£
-
2,510
4,862
7,372
8
12,302
-
66,365
78,667
86,047
26,309
10,447
1,160
6,780
535
-
2,004
2,100
188
49,523
1,785
1,785
2020
£
3
-
-
3
30
27,100
503
44,337
71,940
71,973
26,622
10,471
11,905
19,396
16,004
18
3,158
-
-
87,574
1,948
1,948

This page does not form part of the statutory financial statements

Page 20

MANASAMITRA LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

Management
Brought forward
Property service charges
Insurance
Repairs & maintenance
Telephone
Postage & stationery
Website and promotion
Travelling expenses
Computer costs
Sundry expenses
Depreciation of tangible and heritage
assets
Finance
Bank charges
Bad debt expense
Governance costs
Independent examination, payroll and
legal fees
Total expenditure
Net income/(expenditure)
2021
£
1,785
3,562
790
-
636
-
4,336
-
90
-
448
11,647
32
(300)
(268)
2,083
62,985
23,062
2020
£
1,948
3,562
784
95
683
145
1,034
155
181
182
256
9,025
32
(1,600)
(1,568)
2,395
97,426
(25,453)

This page does not form part of the statutory financial statements

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