## Imagine If Theatre Company
Charity number 1160935
Annual Report and Financial Statements
for the year ended 31 March 2021
## Imagine If Theatre Company
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 7|
|Examiner's report|8|
|Statement of financial activities|9|
|Balance sheet|10|
|Notes to the accounts|11 to 14|
**Prepared by West Yorkshire Community Accounting Service**
1
## Imagine If Theatre Company
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position**
**Name Position** Andrew Salthouse Chair Hannah Tookey Kathryn Sullivan **Artistic Director** Francesca Joy **Charity number** 1160935 Registered in England and Wales **Registered and principal address** Crown House 94 Armley Road Leeds LS12 2EJ **Bankers** CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent **Independent examiner** Simon Bostrom FCIE **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The Charitable Incorporated organisation (CIO) was registered on 17 March 2015 and is governed by a constitution adopted on this date and amended on 22 July 2016.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by a resolution passed at a properly convened meeting of the charity trustees.
2
## Imagine If Theatre Company
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
The objects of the charitable incorporated organisation are to educate the public about the causes and consequences of issues of social and economic disadvantage by artistic performance and workshops.
## **The charity's main activities**
imagine if theatre company instigates change within communities through the arts and we believe in using the power of theatre to reach out to as many people as we can. We work with prisoners, people with convictions, young adults in care and other disadvantaged people by running theatre-based interventions, employability courses and youth arts projects. We also educate the public about the causes and consequences of social and economic disadvantage through our artistic performances which we tour to theatres nationally.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and particularly the advancement of education through the arts to develop individuals' capabilities, competences, skills and the rehabilitation of prisoners and people with convictions.
## **Achievements and performance**
Along with the rest of the world, _imagine if_ had a difficult year 2020-2021 due to the impact of Covid. As a robust and resilient company, we continued to deliver our core activities, albeit in alternative ways for our service users and audiences. Ensuring we put people with social and economic disadvantage at the heart of our work. We were on target to bring in income in excess of £200,000 however due to theatres and community venues being forced to close and prisons being on lock down we are unable to achieve our forecasted income generation. Therefore, we had to pull on our reserves to ensure all staff were still paid 100% even when furloughed and we honoured all freelance contracts.
_“Over the course of the Covid-19 pandemic, the services delivered by voluntary organisations working in the criminal justice system have gone through extraordinary – and at times very rapid – changes. When the first lockdown was announced by the government in March, delivery models had to change overnight, with face-toface services largely coming to a halt. Since then organisations have had to continually review and adapt their service delivery to respond to the changing Covid-19 guidance and restrictions both in prisons and communities across England and Wales. The unpredictable nature of this crisis – and uncertainty around how long different restrictions will last and how rule changes will apply to them – has meant that organisations have had to respond quickly in order to survive.”_ The impact of Covid-19 on the voluntary sector in criminal justice, Clinks, 2020
## _**Bird on the Wing**_
_Bird on the Wing_ is _imagine if’s_ flagship intervention for prisoners due for release, which uses evidence-led theatre techniques to address several risk factors for criminal behaviour. _Bird on the Wing_ addresses procriminal attitudes by supporting prisoners to alter self-perceptions and develop a new narrative identity through envisioning a new, appealing and conventional replacement self. The program also works with prisoners to build social capital through access to agents for change – offering exposure and reaction to ‘hooks for change’ or turning points. _imagine if_ offers unique provision within the theatre prison field by consciously taking the role of ‘Change Agents’ (McCullock & McNeill, 2008) for all ‘ _Bird on the Wing_ ’ participants. Our approach is based on building prisoners’ social skills in custody and developing their social capital upon re-entering the community.
3
## Imagine If Theatre Company
## Trustees' report (continued) for the year ended 31 March 2021
## **Achievements and performance (continued)**
## _**Bird on the Wing (continued)**_
A key element of this is ensuring that prisoners have an independent, reliable and trustworthy pro-social network immediately available to them on leaving prison, supporting real-world translation of the milestones achieved during the in-prison programme. Ongoing developments to the intervention have led to the organic development of a Graduates Programme in the community to establish strong pro-social networks for all participants for improved access to services, support and employment opportunities. “Arts and creativity in criminal justice settings can support improved wellbeing, awaken an interest in learning and can help people build new positive identities. Engaging in the arts can also lead to new skills and employment opportunities, as well as equipping participants with a desire to actively engage in their community and culture” National Criminal Justice Arts Alliance
We were on target to deliver 4-5 _Bird on the Wing_ interventions April 2020 - March 2021 which involves bidding for tenders, liaising with prison staff, contracting the prisons, risk assessing the prison and the programme, training facilitators and volunteers, managing budgets, re-designing course content with _Bird on the Wing_ Graduates and people with convictions, creating marketing materials for prisoners, holding recruitment sessions in each prison so prisoners could find out more about the programme, and inviting local and national employers and third sector support services into the prison for the performance day.
Immediately following the success of _Bird on the Wing_ at HMP Moorland in February 2020, the prison commissioned us to deliver another in Summer 2020, which was delayed due to Covid 19.
HMP Haverigg was a new prison partnership for _imagine if_ . Between contracting and delivery, the function of the prison changed to a Category D (open prison), with a mixed general population and vulnerable prisoner population. We re-designed the intervention for suitability for Men Convicted of Sexual Offences (MCOSOs) and to include more work on self-employment. Although the delivery of the intervention was interrupted due to the first Covid 19 lockdown restrictions, we continued to deliver through in-cell workbooks, administered by prison staff. In anticipation of the restrictions, we ran an evaluation after 1 week of full, in-person delivery. As with previous interventions, the data showed increases across all dimensions, as the group’s sense of agency, hope, motivation to change, resilience, interpersonal trust, and wellbeing increased.
In April 2020, in line with community lockdowns, prisons started to operate extremely restricted regimes. Internal prison education staff were not able to deliver prison education, prison workshops and recreation were stopped, and the majority of prisoners had to spend 23 hours a day in their cells. _imagine if_ created an in-cell workbook that was provided free of charge online, with creative and employment-based tasks, to support the sector and prisoners during this difficult time. We received feedback that some internal prison staff were working from home or were unable to visit the wings to distribute or collect in-cell work. Prison lockdowns continued for longer than community lockdowns due to the increased risk of transmission in prisons. After conversations with partners in various sites, _imagine if_ took the decision to suspend all in-prison work until 2021 and focus on providing support to people with convictions in the community. Since November 2020, _imagine if_ have received a weekly adult prisons update where the stage of each prison is reported, recording outbreaks and changes in the stages which dictate what kind of regime can operate in each prison.
Restrictions to delivery of in prison work continued into 2021. We were approached by both HMP Lindholme and HMP Moorland to deliver a _Bird on the Wing_ at each site in late 2021 or early 2022; together with the delayed intervention at HMP Moorland, this is 3 _Bird on the Wing_ interventions due to take place in late 2021/early 2022, working with 45 prisoners due for release.
Sadly, due to ongoing lockdowns and high levels of Covid in prisons, they are still on high alert and not able to have external partners such as ourselves delivering work inside as of yet.
4
## Imagine If Theatre Company
## Trustees' report (continued) for the year ended 31 March 2021
## **Achievements and performance (continued)**
## **- The Graduate Programme (later to become The Phoenix Programme)**
The Graduate Programme is a post-release support programme for prison leavers who have engaged with _imagine if_ whilst in custody on our _Bird on the Wing_ intervention. This work ensures that graduates have access to pro-social networks immediately available to them on leaving prison and distinguishes the work from other service providers, with which individuals may need support to re-engage and build trust with. We continued to support prison leavers who had graduated from _Bird on the Wing_ throughout this year, intensifying our level of support during lockdowns for all graduates across the UK whether in the community or still serving a sentence. This included recruiting volunteers to increase our capacity to provide weekly support phone calls which would range from a quick 5 minute check in to 2 hour in depth conversations around mental health, practical support, financial aid and providing them with access to creative exercises. We also supported and engaged with our graduates via emails, letters, creative writing packs and food parcels. We ran online, creative zoom sessions with graduates and other people with convictions to keep their spirits up and ensure they had access to the arts and were supported by a group.
Through the organic development of The Graduate Programme and needs based consultation with people with convictions, we identified that a more formal programme needed to be launched in the community to offer consistent support for our graduates. Therefore, we fundraised for the Graduate programme and received funding enabling us to plan and deliver a pilot in Autumn 2020 which involved: recruiting a specialist Support Worker and two Assistant Support Workers to join the team and we designed and implemented new systems for risk assessment and data capture. We held a planning event in September 2020, when 8 _Bird on the Wing_ Graduates were given paid opportunities to provide expertise on how the new programme should be delivered. The group re-named this new evolution of the programme ‘ _Phoenix_ ’.
It was decided that the programme would be opened up beyond the _Bird on the Wing_ Graduates, to all men with convictions in the local area. Phoenix has been created in direct response to what prison leavers have asked for, they are at the heart of the project, leading on what the programme entails, being able to openly feedback to us at all times and ensuring they can experience the programme in ways suitable to each individual’s needs (e.g. some participants may want to engage remotely, some may want to attend every weekly session, some may want to be part of the performance backstage as opposed to being on stage etc).
_“I was really nervous about coming to Phoenix, I nearly turned around twice on my way in. Once I got there, I settled straight away, and I realised I was really enjoying myself and laughing. I haven’t laughed like that in years”_ Person with a conviction _, Phoenix Programme, 2020_
The Phoenix Programme has incredible potential to help and empower participants, who may feel unmotivated, have low self-esteem and lack confidence. By offering practical support adapted to each individual and encouraging engagement with support organisations, together with providing creative arts opportunities to inspire and to express themselves and rewrite their story, we are enabling people with convictions to find motivation, raise their personal aspirations, reach their potential and reconnect in a positive way with their communities.
_“For many ex-offenders, readjusting to life outside prison can be extremely challenging. It is often a time when they are at their most vulnerable and the risk of re-offending is high. It is this transition period, and the challenges it presents, that is the focus of a scheme developed by Leeds-based theatre company imagine if.”_ Yorkshire Post
The pilot of _Phoenix_ ran from September 2020 to the end of March 2021. Due to Covid 19 restrictions, we delivered 1-1 support and creative sessions from January 2021 – March 2021. During this time due to the limited capacity that the restrictions imposed, we did not focus on developing referrals, using the time to focus on individual’s support needs and the development of creative activity such as monologues and creative packs that were sent out to people with convictions who could not travel. We also ran a series of Zoom workshops for the small number of participants who had access to the internet and devices.
5
## Imagine If Theatre Company
## Trustees' report (continued) for the year ended 31 March 2021
## **Achievements and performance (continued)**
## **- The Graduate Programme (later to become The Phoenix Programme) (continued)**
Following evaluation of the _Phoenix_ pilot and the relaxing of restrictions, we restructured and refocused the programme away from the offer of very generalised and intensive ‘support’ sessions, and more on our two key strengths and areas of expertise: creativity/ performance skills and employability skills. We refined referral systems and decided to move away from the provision of all different types of support, towards signposting for complex issues. With this in mind, we did not renew contracts for the Assistant Support Workers and Support Worker, instead, hiring a Project Manager to focus on these key aspects. We restarted group sessions in April 2021 and have since focussed on recruiting participants for the project.
Throughout the _Phoenix_ project, reform has been taking place in the probation sector. We spent time early in 2021 exploring opportunities to partner on or be subcontracted on the larger contracts available to deliver probation provision in the local area. Although this did not come through, we have started to record our individual ‘interventions’ with individuals, which demonstrates the value of our work in a way that we have not been able to express in the past. Since September 2020 we have:
- Made 997 individual interventions
- Provided people with convictions with 181 hours of paid work
- Provided advice, guidance and meaningful activity for 34 people with convictions
- Delivered 45 weekly, creative group or 1-1 sessions
_“The support that you have been giving me is great, I’m grateful that my CV has been improved and is better now, also I’m grateful that you have got me in volunteering with The Real Junk Food Project and the workshops I attend is helping me with my confidence and self-esteem”_ Person with a conviction, Phoenix Programme, 2020.
## _**Jadek**_ **theatre, community centre and prison tour**
We invested heavily in audience development throughout 2019 which resulted in _Jadek_ attracting an atypical audience - including 14% with Polish background/heritage, 28% from low-income backgrounds and 28% who had never attended a theatre performance before. Due to this success we had planned to retour _Jadek_ in 2020 and 2021 however due to Covid restrictions we were unable to.
Based on 2019’s income and venue pre bookings this is a loss of £42k income and a live reach of over 1,000 audience members and 200 participants. We are planning on creating a digital spin off of _Jadek_ for 2021/2022 called _My Old Man_ .
## **Free as a Bird**
Throughout October and November 2020 we created a short documentary called _Free as a Bird_ , which demonstrates the life-changing impact that involvement in the arts can have for people in custody and with convictions in the community. It featured _Bird on the Wing_ Graduates whom we had worked with from 2017 – 2020 and was made available for free to prisons and to the public online. _Free as a Bird_ has been made available to over 6100 prisoners across 6 different prisons and at the time of writing has had almost 800 views online. A new partnership has been brokered with the HMPPS Digital Hub and conversations around commissioning new content in the future are ongoing. _Free as a Bird_ is available at HMP Moorland, HMP Humber, HMP Wealstun, HMP Berwyn, HMP Wayland, and HMP/YOI Cookham Wood. After participating in _Free as a Bird_ , a person with a conviction stated, _“I feel like a star”,_ this person went on to be invited on BBC Radio Sheffield and was interviewed on Christmas Day, 2020. They also attend all _Phoenix_ workshops and now want to be part of more theatre and digital productions.
6
## Imagine If Theatre Company
## Trustees' report (continued) for the year ended 31 March 2021
## **Organisational Development**
_imagine if_ secured funding to hire a Strategic Development Director in 2020 who has worked with us throughout this difficult year undertaking evaluation of our work to demonstrate value and industry importance. They have also worked with us to fundraise for 2021/22 and develop our activity for the next year assuming that some restrictions remain in place. We are therefore confident that we can deliver workshops, support sessions, digital and live performances even if restrictions are not fully eased. From this position as a baseline, we have further developed our planning based on relaxed restrictions. We have contingency plans in place should we not be able to tour or work face to face which includes:
Digital performances available to prisons with educational workbooks (which can both be carried out in cells if prisons continue to be on lockdown)
Weekly phone calls, emails, letters and creative packs to support people with convictions
Performing outdoors with social distancing in place
Online screenings of our work available to the general public
We would like to take this opportunity to extend our thanks to all our funders, partners and the public for their support over this difficult year.
## **Covid-19**
We have completed a budget and cashflow for 2021-22. This is based on only expending resources that we have received or have had pledged. To protect the financial sustainability of the organisation, posts that are fixed term, are not budgeted to continue unless we are in receipt of further funding or if the Trustees agree to use unrestricted available cash to fund these positions at such a time as they become due for review. Funding through the Arts Council’s Culture Recovery Fund has provided Imagine If with £13,500 of free reserves to further protect the organisation and we do not anticipate needing to call upon these during the financial year.
At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.
## **Financial review**
The net income for the year was £35,761, including net income of £26,205 on unrestricted funds and net income of £9,556 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £41,024.
In light of the increased risk to the company at this time and the threats that we now face as a result of:
- l our ability in the context of being a small Arts/Criminal Justice charity to earn/fundraise due to the increased pressure on funders
- l the on-going Covid risk including from further lockdowns/restrictions and our need to adapt to new ways of working
- l ‘crisis management’ in the event of any significant circumstances beyond our control
the trustees feel it prudent to allow for flexibility within the reserves policy to allow them to adjust the level appropriately depending on the risks that present themselves. To this end, a reserves policy of £15k-£50k has been agreed, the equivalent of 6-20 weeks of turnover. The trustees shall review the appropriate level of reserves at least annually and in light of emerging challenges.
Signed on behalf of the board of trustees on 11/01/2022
Andrew Salthouse (Trustee)
7
## Imagine If Theatre Company
## Independent examiner's report to the trustees of Imagine If Theatre Company
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 9 to 14.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Simon Bostrom FCIE
13/01/2022
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
8
## Imagine If Theatre Company
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
11,239
Fees and services
10,795
Tax Relief
10,947
**Total income**
32,981
**Expenditure on:**
Production costs:
Jadek
6,776
Bird on the Wing (overheads)
-
The Graduate Programme (overheads)
-
Artistic development
-
Marketing and audience development
-
Organisational costs:
Staffing
-
Premises
-
Administration
-
**Total expenditure**
6,776
**Net income / (expenditure)**
26,205
**Fund balances brought forward**
14,819
**Fund balances carried forward**
(3)
41,024|2021
Restricted
funds
£
89,825
-
-
89,825
-
3,611
15,349
-
-
53,430
4,250
3,629
80,269
9,556
33,523
43,079|2021
Total
funds
£
101,064
10,795
10,947
122,806
6,776
3,611
15,349
-
-
53,430
4,250
3,629
87,045
35,761
48,342
84,103|2020
Total
funds
£
106,178
14,658
16,248
137,084
53,391
21,175
-
515
4,750
38,837
3,552
5,688
127,908
9,176
39,166
48,342|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
9
## Imagine If Theatre Company
## Balance sheet
|as at 31 March 2021
2021
Unrestricted
£
**Current assets**
Debtors and prepayments
(4)
11,324
Cash at bank and in hand
(5)
40,240
**Total current assets**
51,564
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(6)
10,540
**Total current liabilities**
10,540
**Net current assets / (liabilities)**
41,024
**Total assets less current liabilities**
41,024
**Net assets**
41,024
**Funds**
Unrestricted funds
41,024
Restricted funds
-
**Total funds**
41,024|2021
Restricted
£
-
43,079
43,079
-
-
43,079
43,079
43,079
-
43,079
43,079|2021
Total
£
11,324
83,319
94,643
10,540
10,540
84,103
84,103
84,103
41,024
43,079
84,103|2020
Total
£
3,879
45,003
48,882
540
540
48,342
48,342
48,342
14,819
33,523
48,342|
|---|---|---|---|
The financial statements were approved by the board of trustees on 11/01/2022
Andrew Salthouse (Trustee)
10
## Imagine If Theatre Company
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
11
## Imagine If Theatre Company
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
Arts Council England
Clinks
The Goldsmiths Company
HMRC Job Retention Scheme
Leeds City Council (COVID)
Leeds Community Foundation
National Lottery Community Fund
Liz and Terry Bramall Foundation
The Ashley Family Foundation
The Fore
Wates Foundation
Donations
**3 Restricted funds**
Balance b/f
£
Clinks
-
Goldsmiths
7,500
Goldsmiths Covid
-
HMRC Job Retention Scheme
-
Leeds Community Foundation
-
National Lottery Comm. Fund
-
Liz and Terry Bramall
4,445
Ashley Family Foundation
-
The Fore
6,578
Wates Foundation
15,000
33,523|2021
Unrestricted
funds
£
-
-
-
-
10,000
-
-
-
-
-
-
1,239
11,239
Incoming
£
5,975
9,500
10,000
9,437
10,000
9,983
17,550
7,460
9,920
-
89,825|2021
Restricted
funds
£
-
5,975
19,500
9,437
-
10,000
9,983
17,550
7,460
9,920
-
-
89,825
Outgoing
£
5,975
10,004
-
9,437
10,000
9,983
15,596
2,961
9,113
7,200
80,269|2021
Total
funds
£
-
5,975
19,500
9,437
10,000
10,000
9,983
17,550
7,460
9,920
-
1,239
101,064
Transfers
£
-
-
-
-
-
-
-
-
-
-
-|2020
Total
funds
£
56,744
-
10,000
-
-
-
-
17,550
-
5,000
15,000
1,884
106,178
Balance c/f
£
-
6,996
10,000
-
-
-
6,399
4,499
7,385
7,800
43,079|
|---|---|---|---|---|
## **Fund name**
Clinks Goldsmiths
## Goldsmiths Covid
HMRC Job Retention Scheme Leeds Community Foundation National Lottery Comm. Fund Liz and Terry Bramall Ashley Family Foundation The Fore Wates Foundation
## **Purpose of restriction**
## Covid response funding
Towards the costs of ‘Bird on the Wing’ (theatre and employability intervention in prisons, ‘The Graduate Programme’ (post release resettlement arts programme for people with convictions) and Covid response funding.
Covid response funding
Towards the cost of furloughed staff salaries Towards the cost of ‘The Graduate Programme’ Towards the cost of ‘Bird on the Wing’ Towards salary costs for the Artistic Director Towards the cost of ‘The Graduate Programme’ Towards salary costs for the Community Director of Prisons Towards the role of Strategic Development Director
12
## Imagine If Theatre Company
## Notes to the accounts continued
## for the year ended 31 March 2021
|**4 Debtors and prepayments**
Debtors
Prepayments
**5 Cash at bank and in hand**
Current account
Cash
**6 Creditors and accruals**
Accruals
Deferred income
**7 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2021
£
10,947
377
11,324
2021
£
83,245
74
83,319
2021
£
540
10,000
10,540
2021
£
36,871
1,715
(1,715)
372
37,243|2020
£
3,879
-
3,879
2020
£
44,835
168
45,003
2020
£
540
-
540
2020
£
35,949
1,686
(1,686)
358
36,307|
|---|---|---|
The average number employees during the year was 3.8, being an average of 1.5 full time equivalent (2020: 3, 1.5 FTE).
|**Defined contribution pension scheme**|2021|2020|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|372|358|
|Amount of any contributions outstanding at the year end|-|-|
|Amount of any contributions prepaid at the year end|-|-|
## **8 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The key management personnel of the charity include the trustees, Artistic Director and Community Director of Prisons. The total employee benefits received by the Artistic Director and Community Director of Prisons were £32,082 (previous year: £32,550).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
13
## Imagine If Theatre Company
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account)
## for the year ended 31 March 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
11,239
1,884
Fees and services
10,795
14,658
Tax Relief
10,947
16,248
**Total income**
32,981
32,790
**Expenditure**
Production costs:
Jadek
6,776
918
Bird on the Wing (overheads)
-
3,504
The Graduate Programme (o/heads)
-
-
Artistic development
-
515
Marketing and audience develop.
-
479
Organisational costs:
Staffing
-
7,194
Premises
-
3,552
Administration
-
5,688
**Total expenditure**
6,776
21,850
**Net income / (expenditure)**
26,205
10,940
**Fund balances brought forward**
14,819
3,879
**Fund balances carried forward**
41,024
14,819|2021
Restricted
funds
£
89,825
-
-
89,825
-
3,611
15,349
-
-
53,430
4,250
3,629
80,269
9,556
33,523
43,079|2020
Restricted
funds
£
104,294
-
-
104,294
52,473
17,671
-
-
4,271
31,643
-
-
106,058
(1,764)
35,287
33,523|2021
Total
funds
£
101,064
10,795
10,947
122,806
6,776
3,611
15,349
-
-
53,430
4,250
3,629
87,045
35,761
48,342
84,103|2020
Total
funds
£
106,178
14,658
16,248
137,084
53,391
21,175
-
515
4,750
38,837
3,552
5,688
127,908
9,176
39,166
48,342|
|---|---|---|---|---|
14