REGISTERED COMPANY NUMBER: 09411225 (England and Wales) REGISTERED CHARITY NUMBER: 1163712
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2021
for
4Front Theatre
Aysgarth Chartered Accountants Pickering House 40A York Place Leeds LS1 2ED
4Front Theatre
Contents of the Financial Statements for the Year Ended 30 June 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 15 |
| Detailed Statement of Financial Activities | 16 to 17 |
4Front Theatre
Report of the Trustees for the Year Ended 30 June 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 30 June 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
The charity's objects ('objects') are specifically restricted to the following:
1) to advance the Christian faith for the public benefit, in particular by broadcasting Christian messages of an evangelistic and educative nature through theatre and the dramatic arts.
2) to advance the arts for the public benefit.
Significant activities
This year our work was still greatly affected by the COVID-19 pandemic, yet we are glad to have had another successful year despite this. We feel in each project we have been very successful in fulfilling our charitable aims.
We continue to rely on grant funding as well as our regular supporter base to extend the reach of our projects - as detailed later in the report. Unlike other years, this year we have only performed in person a handful of times as most of our work has been filmed. This has meant we have considerably expanded our reach geographically (Virtual Sunday School has been viewed in over 50 countries) and in terms of audience numbers (estimated over 300,000 views on our projects this year) but have worked with less creatives (15 this year compared to 25 last year).
Public benefit
The charity trustees have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers or duties.
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4Front Theatre
Report of the Trustees for the Year Ended 30 June 2021
ACHIEVEMENT AND PERFORMANCE Charitable activities
Virtual Holiday Club
In August 2020 we partnered with St Peter's Baptist Church and AllStars Kids to create a week-long virtual holiday club streamed live twice a day through YouTube. This was aimed at primary school children and families who could not attend usual in-person events due to COVID. Over the week we explored the theme of the armour of God and encouraged lots of interaction through email and social media, which went very well. Overall, it was an incredibly successful week with over 15,000 views from 9,000 unique viewers.
We hope to do another Virtual Holiday Club in 2021.
Virtual Sunday School
In September 2020 4Front officially took Virtual Sunday School on as part of our ministry (previously it had been run by St Peter's Baptist Church). We continued to grow the YouTube channel with weekly episodes exploring a new Bible story, doing a craft, prayer and usually a game or challenge.
As part of this Rob has also written and released several kids worship songs which we have compiled onto a CD.
This has been greatly received by all as a high-quality children's ministry provision during a time when Churches cannot meet in person. Each week we have children send it pictures of their crafts from all over the world and regularly have 40-50 photographs to share in the following week's video! Not only is it fun but also has allowed many families to naturally open up faith conversations.
We hope to continue with Virtual Sunday School for the foreseeable future.
Just to say thank for today's message. The kids we care for (foster care) have been through really scary things. Today's message gave us a fresh opportunity to speak over their past and remind them that God is bigger than all they have gone through.Thanks again for all you do. Our kids love watching each week.
Parent
The Mayflower Project: Saint or Sinner
In September we adapted what was going to be a several month-long tour into a filmed production for the Plymouth Mayflower 400 event. We were able to adapt the show and write a 5-part mini-series looking at the Christian perspective on the Mayflower boat setting sail for America. We were pleased to work with AllStars Kids again as they filmed the production which we did on an actual ship in Bristol. The project was well received by the team who commissioned it and will go into schools next year.
Christmas: A Very Merry COVID Cancelled Christmas and Virtual Advent Calendar
Unfortunately, Covid continued to limit our ability to do any in-person events at Christmas which is usually our busiest time. Due to government restrictions we had to be creative and, thanks to the Worcester diocese for lending us a house for a month, we were able to 'bubble' our team together and perform live streamed shows from the house.
'A Very Merry COVID Cancelled Christmas' was a 2-man production, though we had 2 teams to share out the load. We were also able to pre-record a performance which meant we could offer a live event or a pre-recorded show. Between the pre-record and live shows we had 68 performances to approximately 5,000 people. In addition to this we sold 29 on-demand performances to 3 different countries.
We are extremely grateful to have been given the opportunity to share in this. I know the children left with smiles on their faces and a very clear understanding of the true meaning of Christmas!
Headteacher, Tirelbrook Primary School
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4Front Theatre
Report of the Trustees for the Year Ended 30 June 2021
Additionally, this Christmas we developed Virtual Sunday School into a Virtual Advent Calendar, with daily videos throughout December on the run-up to Christmas. We had over 32,000 views on our YouTube channel in December and are aware Churches, families and primary schools utilised this resource.
Covid-19
The Covid-19 pandemic continues to have a huge impact on our work. Our landlords at Worcester Baptist Church have also graciously continued to allow us to leave our office / storage at the Church rent free and we will slowly build this back up from £50 a month.
Fundraising activities
Funding
We are thankful for our regular supporter base of 55 individuals / families who contribute on average £1,070 a month. We have seen a drop by 11 supporters this year partly due to COVID and we believe partly due to us not being able to visit places in person.
We managed to secure several grants, which enabled us to move forward greatly this year:
Goshem Trust - £3,000 (This was towards Virtual Advent Calendar) Lancaster Foundation - £5,000 (This was received in June 2021 towards Virtual Holiday Club 2021) Old Town Christian Trust - £3,000 (This was towards a new project we hope to do - Bible Bites) Philadelphia Trust - £7,000 (£2,000 towards a new project we hope to do - Bible Bites - and £5,000 unrestricted)
Each of these grants has been an important contribution to our work and we appreciate them greatly!
In addition grants totalling £4,537 (2020 £4,192) were received under the Government's Coronavirus Job Retention Scheme.
FINANCIAL REVIEW
Financial position
The Charity's financial performance improved this year despite receipts decreasing this year to £90,857 (2020 : £111,699). Expenses also decreased, this year they were £62,052 (2020: £100,533).We are therefore reporting a surplus of £28,805 (2020: £11,166).
At 30 June 2021 net assets were £61,029 (2020: £32,224), unrestricted reserves were £50,029 (2020: £29,724) and restricted reserves were £11,000 (2020: £2500).
Principal funding sources
As mentioned above, during the year grants were received from:
Goshen Trust Lancaster Foundation Old Town Christian Trust Philadelphia Trust
In addition grants were received via the government's Coronavirus Job Retention Scheme.
Overall income from performing decreased to £45,306 from £76,127.
Donations were £40,589 (2020: £30,437).
Reserves policy
The charity maintains sufficient reserves to cover working capital requirements to ensure the continued ability to produce good quality shows.
The restricted reserves have been delayed being used due to the COVID pandemic. All other reserves are unrestricted.
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4Front Theatre
Report of the Trustees for the Year Ended 30 June 2021
FUTURE PLANS
Looking forward, we hope to continue with Virtual Sunday School and do another Virtual Holiday Club in 2021. We also hope to develop this further into 'in person' events when COVID restrictions allow.
We are also excited to work on 'Bible Bites' as an ongoing project creating RE based short videos for schools and hope to get Fisherman's Tail back on the road in 2022.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, the Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
Trustees, who are willing to act, are appointed by an ordinary resolution of the charity. Trustees are approached based upon their skills, expertise and commitment to the Charity. Since the year end 2 new Trustees have been appointed, see below.
Organisational structure
We had a few changes personnel wise this year; Rhiana's contract ended for her administrative role and due to the pandemic, we were not able to renew this, though we are grateful for her contribution to 4Front Theatre. Nat also went on maternity leave in February, and we welcomed her maternity cover - Lydia - to the team.
Induction and training of new trustees
During the year under review no new Trustees were inducted.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09411225 (England and Wales)
Registered Charity number
1163712
Registered office
Rear 16 Vicar Road Darfield Barnsley S73 9JZ
Trustees
Mr S Ford-Thomson Mrs N C Holman Mr J Drew Mr O Ward Miss B Newman Mr B Mason
Independent Examiner
Simon Young FCA Aysgarth Chartered Accountants Pickering House 40A York Place Leeds LS1 2ED
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4Front Theatre
Report of the Trustees for the Year Ended 30 June 2021
REFERENCE AND ADMINISTRATIVE DETAILS
Key management
Mr RO Holman - Artistic Director Mrs NC Holman - Operations Director
Approved by order of the board of trustees on 25 April 2022 and signed on its behalf by:
Mr O Ward - Trustee
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Independent Examiner's Report to the Trustees of 4Front Theatre
Independent examiner's report to the trustees of 4Front Theatre ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Simon Young FCA Aysgarth Chartered Accountants Pickering House 40A York Place Leeds LS1 2ED
25 April 2022
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4Front Theatre
Statement of Financial Activities for the Year Ended 30 June 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 40,589 Charitable activities Christian theatrical productions 32,306 Investment income 2 2 Other income 4,960 Total 77,857 EXPENDITURE ON Raising funds - Charitable activities Christian theatrical productions 62,052 Total 62,052 NET INCOME 15,805 Transfers between funds 11 4,500 Net movement in funds 20,305 RECONCILIATION OF FUNDS Total funds brought forward 29,724 TOTAL FUNDS CARRIED FORWARD 50,029 |
Restricted funds £ - 13,000 - - 13,000 - - - 13,000 (4,500) 8,500 2,500 11,000 |
30/6/21 Total funds £ 40,589 45,306 2 4,960 90,857 - 62,052 62,052 28,805 - 28,805 32,224 61,029 |
30/6/20 Total funds £ 30,437 76,127 43 5,092 111,699 2,738 97,795 100,533 11,166 - 11,166 21,058 32,224 |
|---|---|---|---|
The notes form part of these financial statements
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4Front Theatre (Registered number: 09411225)
Balance Sheet 30 June 2021
| 30/6/21 | 30/6/20 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 8 | 3,790 | - | 3,790 | 4,451 | |
| CURRENT ASSETS | ||||||
| Debtors | 9 | 4,069 | - | 4,069 | 2,182 | |
| Cash at bank | 45,144 | 11,000 | 56,144 | 34,300 | ||
| CREDITORS | 49,213 | 11,000 | 60,213 | 36,482 | ||
| Amounts falling due within one year | 10 | (2,974) | - | (2,974) | (8,709) | |
| NET CURRENT ASSETS | 46,239 | 11,000 | 57,239 | 27,773 | ||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 50,029 | 11,000 | 61,029 | 32,224 | ||
| NET ASSETS | 50,029 | 11,000 | 61,029 | 32,224 | ||
| FUNDS | 11 | |||||
| Unrestricted funds | 50,029 | 29,724 | ||||
| Restricted funds | 11,000 | 2,500 | ||||
| TOTAL FUNDS | 61,029 | 32,224 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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continued...
4Front Theatre (Registered number: 09411225)
Balance Sheet - continued 30 June 2021
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 25 April 2022 and were signed on its behalf by:
Mr O Ward - Trustee
The notes form part of these financial statements
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4Front Theatre
Notes to the Financial Statements for the Year Ended 30 June 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.
The accounts have been prepared on the going concern basis, as there are no material uncertainties about the charity's ability to continue. Based on the adequacy of the charity's reserves as at the balance sheet date, along with their knowledge of the charity's ability to meet bills, payments and other liabilities as they fall due, the directors have a reasonable expectation that the charity has sufficient resources to continue in operational existence for the foreseeable future.
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.
The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with paragraph 6.18 of the SORP, the role of volunteers has not been recognised as income from donated services in the accounts.
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.
Plant and machinery - 20% on cost Motor vehicles - 25% on cost Computer equipment - 50% on cost
All tangible fixed assets are recorded at cost, being purchase price, less accumulated depreciation.
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.
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4Front Theatre
Notes to the Financial Statements - continued for the Year Ended 30 June 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. INVESTMENT INCOME
| 2. | INVESTMENT INCOME | ||
|---|---|---|---|
| 30/6/21 | 30/6/20 | ||
| £ | £ | ||
| Deposit account interest | 2 | 43 | |
| 3. | SUPPORT COSTS | ||
| Christian theatrical productions | Governance Management Finance costs £ £ £ 456 260 1,194 |
Totals £ 1,910 |
The following payments, including VAT, have been accrued or made to the independent examiner Aysgarth Chartered Accountants in respect of their examination £456 (2020: £456). Fees payable to the Independent Examiner, other than for the independent examination, totalled £738 (2020: £705).
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
5.
| Depreciation - owned assets Surplus on disposal of fixed assets |
30/6/21 30/6/20 £ £ 5,289 4,311 (423) (900) |
|---|---|
| TRUSTEES' REMUNERATION AND BENEFITS Trustees' salaries Trustees' pension contributions to money purchase schemes |
30/6/21 30/6/20 £ £ 7,247 11,133 125 149 |
| 7,372 11,282 |
The salary above was paid to Mrs N C Holman in her role as Operations Director. It was not paid to her in her role as a Trustee. This salary was agreed by the other trustees and is not forbidden by the Memorandum of Association.
The charity's key management comprise the trustees and the key staff named on page 5 of this Report of the Trustees and Unaudited Financial Statements. The Operations Director's salary is disclosed above and the Artistic Director's salary is disclosed below.
| Trustees' payments for services provided | 30/06/21 £ 100 |
30/06/20 £ 500 |
|---|---|---|
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4Front Theatre
Notes to the Financial Statements - continued for the Year Ended 30 June 2021
5. TRUSTEES' REMUNERATION AND BENEFITS - continued
During the year Mrs N C Holman received £100 (2020: £500) for self-employed acting services. These charges were agreed by the other trustees and are not forbidden by the Memorandum of Association. They were not made in her capacity as a trustee.
Trustees' expenses
No trustees received any repayment of expenses during the year ended 30 June 2021 or 30 June 2020..
Other transactions with trustees or related parties 2021
| Name of trustee or related Description of party Relationship to charity transaction Husband of Mrs N C Holman and the Artistic Salary and pension Mr R O Holman Director contribution Artistic services |
30/6/21 £ 12,847 3,875 16,722 |
30/6/20 £ 11,283 2,525 13,808 |
|---|---|---|
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Artistic staff | 30/6/21 30/6/20 1 1 |
|---|---|
| Administration | 2 2 |
| 3 3 |
No employees received emoluments in excess of £60,000.
A lot of the charity's activities are carried out by volunteers. This year there were 7 volunteers (2020:7).
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 30,437 Charitable activities Christian theatrical productions 54,027 Investment income 43 Other income 5,092 Total 89,599 EXPENDITURE ON Raising funds 2,738 Page 12 |
Restricted Total funds funds £ £ - 30,437 22,100 76,127 - 43 - 5,092 22,100 111,699 - 2,738 continued... |
|---|---|
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4Front Theatre
Notes to the Financial Statements - continued for the Year Ended 30 June 2021
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted Restricted fund funds £ £ Charitable activities Christian theatrical productions 97,795 - Total 100,533 - NET INCOME/(EXPENDITURE) (10,934) 22,100 Transfers between funds 22,600 (22,600) Net movement in funds 11,666 (500) RECONCILIATION OF FUNDS Total funds brought forward 18,058 3,000 TOTAL FUNDS CARRIED FORWARD 29,724 2,500 8. TANGIBLE FIXED ASSETS Plant and Motor Computer machinery vehicles equipment £ £ £ COST At 1 July 2020 4,726 9,834 3,244 Additions 1,421 - 3,207 At 30 June 2021 6,147 9,834 6,451 DEPRECIATION At 1 July 2020 2,732 7,377 3,244 Charge for year 1,229 2,457 1,603 At 30 June 2021 3,961 9,834 4,847 NET BOOK VALUE At 30 June 2021 2,186 - 1,604 At 30 June 2020 1,994 2,457 - |
Total funds £ 97,795 100,533 11,166 - 11,166 21,058 32,224 Totals £ 17,804 4,628 22,432 13,353 5,289 18,642 3,790 4,451 |
|---|---|
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4Front Theatre
Notes to the Financial Statements - continued for the Year Ended 30 June 2021
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 30/6/21 | 30/6/20 | |||
|---|---|---|---|---|
| £ | £ | |||
| Trade debtors | - | 1,397 | ||
| Other debtors | 2,939 | - | ||
| Prepayments and accrued income | 1,130 | 785 | ||
| 4,069 | 2,182 | |||
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| Trade creditors | 30/6/21 £ 300 |
30/6/20 £ - |
||
| Social security and other taxes | 75 | 34 | ||
| Other creditors | 2,449 | - | ||
| Accruals and deferred income | 150 | 8,675 | ||
| 2,974 | 8,709 | |||
| 11. | MOVEMENT IN FUNDS | |||
| Unrestricted funds | At 1/7/20 £ |
Net Transfers movement between in funds funds £ £ |
At 30/6/21 £ |
|
| General fund | 29,724 | 15,805 4,500 |
50,029 | |
| Restricted funds | ||||
| Productions fund | 2,500 | 13,000 (4,500) |
11,000 | |
| TOTAL FUNDS | 32,224 | 28,805 - |
61,029 | |
| Net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
||
| General fund | 77,857 (62,052) |
15,805 | ||
| Restricted funds | ||||
| Productions fund | 13,000 - |
13,000 | ||
| TOTAL FUNDS | 90,857 (62,052) |
28,805 | ||
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4Front Theatre
Notes to the Financial Statements - continued for the Year Ended 30 June 2021
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | Transfers | ||
|---|---|---|---|
| movement | between At |
||
| At 1/7/19 | in funds | funds 30/6/20 |
|
| £ | £ | £ £ |
|
| Unrestricted funds | |||
| General fund | 18,058 | (10,934) | 22,600 29,724 |
| Restricted funds | |||
| Productions fund | 3,000 | 22,100 | (22,600) 2,500 |
| TOTAL FUNDS | 21,058 | 11,166 | - 32,224 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Unrestricted funds | Incoming resources £ |
Resources Movement expended in funds £ £ |
|
| General fund | 89,599 | (100,533) (10,934) |
|
| Restricted funds | |||
| Productions fund | 22,100 | - 22,100 |
|
| TOTAL FUNDS | 111,699 | (100,533) 11,166 |
|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2021.
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