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|||Page||
|---|---|---|---|
|Legal and administrative|information|||
|Trustees'
report||||
|Accountants'
report||||
|Statement. of||||
|financial
activities||||
|Income and expenditure|account|||
|Balance sheet||||
|Statement
ofcash flows||||
|Notes to the accounts||8|to 13|
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|TRUSTEES|Chair|Lee Martin-White
(resigned|Lee Martin-White
(resigned|Lee Martin-White
(resigned|6January|6January|6January|6January|6January|2023)|2023)|
|---|---|---|---|---|---|---|---|---|---|---|---|
||Vice Chair|lan Michael Johnston
(resigned|||||21||December 2021)|||
|||Barbara Ann Cannon
(appointed||||||Vice||Chair January||
|||2022)||||||||||
||Secretary|Helen Elizabeth
Hodgson||||||||||
|||Mark Hazzard
(resigned||1|September|||||2021)||
|||Mandy Lawson-Jackson||||||||||
|||Dr Robert Douglas Walker|||(appointed|||||1||
|||September 2021)||||||||||
|||Katie Louise McGivney|(appointed||||||26||October|
|||2021)||||||||||
|||Natasha Jane Ashdown||(appointed|||||6|January||
|||2022)||||||||||
|||Charles Rotheroe (appointed||||14|January||||2022,|
|||resigned
13January 2023)||||||||||
|||Kimberley
Victoria Brough||(appointed||||||14June 2022)||
|||Barbara Marion Stephens|||(appointed|||||14 February||
|||2022, resigned 25 November||||2022)||||||
|BUSINESS ADDRESS||Carnegie Theatre Trust||||||||||
|||Carnegie Theatre 8 Arts||Centre||||||||
|||Finkle Street||||||||||
|||Workington||||||||||
|||Cumbria||||||||||
|BANKERS||Lloyds Bank||||||||||
|||21-23 Murray
Road||||||||||
|||Workington||||||||||
|||Cumbria
CA14 2AD||||||||||
|||Cumberland
Building Society||||||||||
|||21 Pow Street||||||||||
|||Workington
CA14 3AG||||||||||
|ACCOUNTANTS||Lamont Pridmore
(West|Cumbria)|||||Limited||||
|||Milburn
House||||||||||
|||3Oxford Street||||||||||
|||Workington||||||||||
|||Cumbria||||||||||
|SOLICITORS||Brockbanks||||||||||
|||Norham
House||||||||||
|||71 Main Street||||||||||
|||Cockermouth||||||||||
|||Cumbria
CA139JS||||||||||
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||STAT|EME|NT|OF FINANCIAL ACT|IVITIES||||
|---|---|---|---|---|---|---|---|---|
||for|the|year|ended 31stMarch|2022||||
|||||Unrestricted|Restricted||Total|Total|
|||||Funds|Funds|Funds||Funds|
||||||||2022|2021|
||||Note||||E||
|INCOMING RESOURCES|||||||||
|Incoming resources from|generating|funds:|||||||
|Voluntary
income|||2|87,456|124,534||211,990|324,206|
|Activities for generating|funds||3|||||1,500|
|Income from charitable|activities||4|203,275|||203,275|13,496|
|Investments
(bank interest)||||||||156|
|TOTAL INCOMING
RESOURCES||||290,731|124,534||415,265|339,358|
|RESOURCES EXPENDED|||||||||
|Charitable
activities|||5/6|(257,727)|(84 185)|(341,912)||(290,274)|
|Governance
costs||||(10,916)|(43,149)||(54,065)|(13,355)|
|TOTAL RESOURCES EXPENDED||||268 643|127334|(|)|303,629|
|NET INCOMING RESOURCES FOR THE||||22,088|(2,800)||19,288|35,729|
|PERIOD|||||||||
|Total funds brought
forward||||93,921|77,435||171,356|171,356|
|Transfers
between
funds||||61,435|(61,435)||||
|TOTAL FUNDS CARRIED|FORWARD|||177,444|13,200||190,644|171,356|
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||||IN|COIIE AND EXPENDITURE ACCOUNT|||
|---|---|---|---|---|---|---|
|||||for the year ended 31stMarch 2022|||
||||||2022|2021|
|||||Note|||
|INCOME|||||||
|Voluntary
income|||||211,990|324,206|
|Activities for generating|||funds|||1,500|
|Income from charitable|||activities||203.275|13,496|
|Income from investments||||||156|
|Total income|||||415,265|339,358|
|EXPENDITURE|||||||
|Total expenditure||||6,7|395,977|303,629|
|Net surplus/(deficit)||of income|||||
|over expenditure|for|the|period|13|19,288|35,729|
##
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||||BALANCE SHEET|BALANCE SHEET||||
|---|---|---|---|---|---|---|---|
||||at 31stMarch 2022|||||
||||||31 March||31 March|
||||||2022||2021|
||||Note||F|||
|FIXEDASSETS||||||||
|Tangible assets|||||82,781||87,242|
|CURRENT|ASSETS|||||||
|Stocks|||10|5,882||3,758||
|Debtors|||11|12,803||61,786||
|Cash at bank and in hand||||176,662||162,220||
|||||195,347||227,764||
|CREDITORS: Amounts||falling due within|12|87,484||143,650||
|one year||||||||
|NET CURRENT ASSETS|||||107,863||84,114|
|TOTAL ASSETSLESSCURRENT|||||190,644||171,356|
|LIABILITIES||||||||
|FUNDS||||||||
|Unrestricted|funds||13||177,444||93,921|
|Restricted|funds||13||13,200||77,435|
||||||190,644||171,356|
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||||||31 March|31 March|31 March|
|---|---|---|---|---|---|---|---|
||||||2022|2021||
|||||Note|E|F||
|Cash used in operating|activities||||27,577|23,991||
|Cash flows from investing
activities||||||||
|Interest income|||||||156|
|Purchase oftangible
fixed|assets||||~13,134|||
|Cash provided
by investing
activities|||||14,443|24,|147|
|Cash flow from financing|activities|||||||
|Proceeds of borrowing||||||||
|Cash received from financing
activities||||||||
|Increase/(decrease)
in cash and cash equivalents|||in|||||
|the year|||||14,443|24,|147|
|Cash and cash equivalents|at the beginning|ofthe year|||162,220|138,073||
|Total cash and cash equivalents
at the end ofthe||||||||
|year|||||176,663|162,220||
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||||||||
|---|---|---|---|---|---|---|
|Voluntary
Income|||||2022|2021|
||||||E||
|Donations
received —Unrestricted|||||13,902|8,254|
|Grants received —Unrestricted|||||73,554|301,452|
|Grants received —Restricted|||||124,534|14,500|
||||||211,990|324,206|
|Incoming Resources from Activities||for|Generating|Funds|||
||||||2022|2021|
||||||E||
|Cafe rents - Unrestricted||||||1,500|
|||||||1,500|
|Incoming Resources from Charitable||Activities|||||
||||||2022|2021|
|||||||F|
|Ticket Sales —Unrestricted|||||101,168||
|Third party ticket sales and commissions|||—Unrestricted||444||
|Barsales —Unrestricted|||||45,274|300|
|Room hire —Unrestricted|||||14,988|4,273|
|Music Centre Income —Unrestricted|||||5,952|5,709|
|Theatre Hire —Unrestricted|||||12,057||
|Bar hire —Unrestricted|||||3,484|1,035|
|Ice cream and confectionary|sales —Unrestricted||||872||
|Catering —Unrestricted|||||974|32|
|Booking fees —Unrestricted|||||4,957|(358)|
|Recovery ofcosts —Unrestricted|||||5,320|263|
|Carnegie friends membership|—Unrestricted||||||
|Music classes —Unrestricted|||||558|1,739|
|Sale ofartwork —Unrestricted|||||387|1,779|
|Insurance
claims received|||||||
|Restoration
levy - Unrestricted|||||6,840|1,276|
||||||203,275|13,496|
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|5|Costs ofcharitable|Costs ofcharitable|activities|by fund type|||
|---|---|---|---|---|---|---|
||||||2022|2021|
|||||||E|
||Charitable|activities —unrestricted|||257,727|290,274|
||Charitable|activities —restricted|||84,185||
||||||341,912|290,274|
##
|osts ofcha|ritable
a|ctivities
by a|ctivity type|||
|---|---|---|---|---|---|
|||||2022|2021|
|||||E||
|Direct Costs||||80,670|10,500|
|Premises Costs||||86,283|71,457|
|Staff costs||||113,248|154,561|
|Advertising|and publicity|||1,698|473|
|Other costs|including|irrecoverable|VAT|60,013|53,283|
|||||341,912|290,274|
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|||f|f|or|t|he year end|ed 31stMarch 2022|||
|---|---|---|---|---|---|---|---|---|---|
|9|Tangible|fixed assets||||||||
||||||||Fixtures 8|Office|Total|
||||||||Fittings|Equipment||
|||||||||F.||
||Cost|||||||||
||At 1"April|2021|||||121,881|48,979|170,860|
||Additions|in the year|||||1,178|11,956|13,134|
||At31"March 2022||||||123,059|60,935|183,994|
||Depreciation
At 1"April 2021||||||48,013|35,605|83,618|
||Charge for the year||||||11,256|6,339|17,595|
||At 31"March 2022||||||59,269|41,944|101,213|
||Net book|value||||||||
||At 31"March 2022||||||63790|18,991|82,781|
||At 31"March 2021||||||73,868|13,374|87,242|
|||||||||2022|2021|
|||||||||E|F|
||Capital expenditure
31"March 2022 but||contracted
for at
not provided
for|||||||
||in the accounts|||||||||
|10|Stock|||||||||
|||||||||2022|2021|
|||||||||F|F|
||Goods for|resale||||||5,882|3,758|
|11|Debtors|||||||||
|||||||||2022|2021|
|||||||||E|F|
||Amounts|falling due within one||||year||||
||Trade Debtors|||||||2,803|61,637|
||Other Debtors|||||||10,000|149|
|||||||||12,803|61,786|
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|Creditors: amounts
f|alling due within one year|||
|---|---|---|---|
|||2022|2021|
||||E|
|Trade Creditors||3,048|11,886|
|PAYE and social security||2,821|2,229|
|VAT||2,136||
|Accruals and deferred|income|79,479|129,535|
|||87,484|143,650|
##
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|Reconciliation
of ne|t|movement
in funds to net cas|h flow from operating
activiti|es|
|---|---|---|---|---|
||||2022|2021|
||||E|E|
|Net movement
in funds|||19,288|35,729|
|Add back depreciation||charge|17,595|17,498|
|Interest receivable||||(156)|
|Decrease/(Increase)|in|stocks and debtors|46,859|(51,287)|
|(Decrease)/Increase|in|creditors|56,165|22,207|
|Net cash used
in operating
activities|||27,577|23,991|
##
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||||for the year|ended 31"March 2022||
|---|---|---|---|---|---|
|||||Year to|Year to|
|||||31 March 2022|31 March 2021|
|TURNOVER||||||
|Ticket sales||||101,168||
|Third party ticket sales and|||commissions|444||
|Bar sales||||45,274|300|
|Room hire||||14,988|4,273|
|Theatre hire||||12,057||
|Bar hire||||3,484|1,035|
|Cafe rents|||||1,500|
|Ice cream and confectionary|||sales|872||
|Catering||||974|32|
|Booking fees
Recovery ofcosts||||4,957
5,320|(358)
263|
|Music Centre Income
Adult music classes
Sale ofartwork||||5,952
558
387|5,709
1,739
1,779|
|Donations||||13,902|8,254|
|Restoration
Levy||||6,840|1,276|
|COST OF SALES||||217,177|23,250|
|Cost of Performers||||48,278||
|Other direct theatre||costs||11,286|2,636|
|Music Centre Costs||||5,345|4,771|
|Artwork purchases|||||1,775|
|Bar purchases||||14,287|1,318|
|Ice cream and Confectionary||||1,474||
|Catering costs||||||
|||||80,670|10,500|
|GROSS PROFIT||||136,507|12,750|
|OVERHEADS||||||
|Wages and salaries||||105,108|143,504|
|Employers
national||insurance|contributions|2,479|5,118|
|Staff pension
contributions||||5,661|5,939|
|Water rates||||1,283|1,047|
|Light and heat||||22,373|15,790|
|Insurance||||13,536|13,426|
|Repairs and maintenance||||40,250|35,753|
|Cleaning
and waste||disposal||8,841|5,441|
|Travelling
and subsistence||||242||
|Telephone
and internet||||5,392|4,070|
|Computer
running|costs|||7,794|5,641|
|Security costs||||||
|Technical support||||||
|Hire ofequipment||||870|638|
|Printing,
stationery||and postage||1,856|1,717|
|Carried Forward||||215,685|238,084|
##
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|||Year to||Year to||
|---|---|---|---|---|---|
|||31 March 2022||31Ilarch 2021||
|Brought forward||215,685|(136,507)|238,084|(12,750)|
|Sundry Expenses||1,713||996||
|Licence and subscriptions||3,965||10,360||
|Advertising||1,698||473||
|Bank charges||385||362||
|Bad debts||||(4,403)||
|Legal and professional|fees|51,290||10,855||
|Accountancy
fees||2,775||2,500||
|Depreciation
offixtures|and fittings|11,256||13,036||
|Depreciation
ofoffice equipment||6,339||4,461||
|Irrecoverable
VAT||20,201||16,405||
||||315,307||293 129|
||||(178,800)||(280,379)|
|OTHER INCOME||||||
|External grant income|||179,489||202,035|
|Covid support grants|||8,599||113,917|
|Insurance
claims received|||10,000|||
|Bank interest receivable|||||156|
|PROFIT ON ORDINARY ACTIVITIES|||19,288||35,729|