2023-06-30-accounts - 4front Theatre

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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 2023

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 2023

	`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`

4Front Theatre (Registered number: 09411225)

Report of the Trustees for the Year Ended 30 June 2023

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended30June2023.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic 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)toadvancetheChristianfaithforthepublicbenefit,inparticularbybroadcastingChristianmessagesof an
evangelistic and educative nature through theatre and the dramatic arts.

2) to advance the arts for the public benefit.

`Significant activities`

Thisyear4Frontis bouncingbackfromthepandemicwithmoreshowson theroad,andmoreopportunitiesopen to
us. We feel in each project we have been very successful in fulfilling our charitable aims.

Wearereallypleasedtohavetouredalreadyestablishedproductionsthisyear(Fisherman'sTailandThe Satellite
BeforeChristmas),as well as creatingsome brand-newshows that also hit the road (JillyRogers'Christmas Adventure
andTheParableKeeper),reaching15,000childreninaprimaryschoolsettingintheacademicyear22/23 (more
detailsabout all of these shows below).We also continuedour children'sministrythroughVirtualSundaySchool both
online(currentlyat 7,987 subscribersand over 591,000views) and in-personat eventssuch as SpringHarvestand VSS
family camp.

`Public benefit`

The charitytrusteeshave compliedwith theirdutyto have due regardto the guidanceon publicbenefitpublished by
the commission in exercising their powers or duties.

Page 1

4Front Theatre (Registered number: 09411225)

Report of the Trustees for the Year Ended 30 June 2023

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

`Fisherman's Tail`

InJuly2022ANDJune2023,weweredelightedtosend'Fisherman'sTail'ontheroadagain.InJuly2022wedid 16
performancesandinJune2023wedid28shows.SomeofthesePrimaryschoolshowswereaccompaniedby a
workshop using theatre to bring a Bible story to life; we did 40 workshops altogether.

Thisshowalwaysgoesdownverywell,andapartfromhavingabreakduringCOVID,ithasbeen'ontheroad'for 5
years.We hope to do a shortertour of the show in Scotlandlater in 2023,but after that we have decidedto 'rest' this
production for a while. We hope to bring it back in 2025/2026.

"Fisherman'sTail is a rip-roaringjourneyfromsea-to-plateservingup a feastof story, song
andbelly-laughssimultaneouslydrawingusintotheinsightsofthefourfishermen and
their amazingfriend,Jesus.A show for all the familythere reallyis somethingfor everyone,
andatakeawaymessagethatwilllivelonginthememory.Wewouldhighly recommend
4FrontTheatrewhoservedupatreatforourlocalprimaryschoolaswellasour church
congregation and friends."

`Pastor Darrell, Brixham Baptist Church`

`Virtual Sunday School Family Camp`

Followingthe successof our VirtualHolidayClubeventsin 2020and 2021,and our new baseat Lenchwood Christian
Centre, we decided to hold an in-person family camp for 3 days in August.

Our themefor the weekendwas bearingwithoneanother,andtogetherthe VSS presentersandthe guests explored
Biblestories,madecrafts,playedgames,bouncedoninflatablesandweevenhadafewspecialguestssuch as
award-winning author Bob Hartman.

Theeventranwith30volunteers(plustheirfamilies)and100weekendguests,aswellas120dayvisitorson the
Saturday.Overall,it wasa verygoodweekend;it costthecharity£5,000,whichwe consideraninvestmentina new
venture.Wewereabletoputsomeunrestrictedgrantfundingtowardscoveringthiscost.Wefeellikethiswas a
worthwhile investment and would like to hold another camp next summer, but

would hope to raise some specific grant funding as well as increasing the number of guests to help the income.

`Virtual Sunday School`

WecontinuedreleasingsomenewcontentontheVirtualSundaySchoolchannelincludingfulllengthepisodes, kids
worshipsongsandspecials.InSeptember2022weannouncedthatwewouldnolongerbeuploadingcontent as
regularly and would be looking more to upload on special occasions and in smaller series.

As our in-persontoursand eventscontinuedto grow we foundkeepingup this regularcontentcreationvery difficult.
WealsoknewthatNat,whohasreallyheadedupalotoftheVSSepisodecontentcreation,wouldbegoing on
maternity leave from January 2023, so felt it was the right time to change the way it worked.

Lookingaheadwehopetocontinuecreatingmini-seriesforthechannel,forexample,wehaveplansfora summer
series in August 2023 (4 episodes), and a Bible Bites series before Christmas 2023 (4 episodes).

`Christmas: The Satellite Before Christmas and Jilly Rogers' Christmas Adventure`

This was the first Christmassince COVID that we have been able to tour 2 productionsagain (touringNorth/ Midlands
and South/ Midlands), including a brand-new show for 2022 'Jilly Rogers' Christmas Adventure'.

Wewereabletoworkwith7freelanceactorsforthesetoursandhadfantasticfeedback.Overall,weperformed 49
showstoover9,000childrenandfamiliesacrosstheUK.WeperformedinChurches,Primaryschoolsandeven a
children's hospital for the first time!

Despitelosingsomeoftheshowsduetoillness,thetourwasverysuccessfulanda greatencouragementfor 4Front
as we continue to build each year.

Page 2

4Front Theatre (Registered number: 09411225)

Report of the Trustees for the Year Ended 30 June 2023

4fronttheatrewereabsolutelybrilliant!Reallyprofessional,reallyfunny, really
entertaining.It was a reallygreat event to inviteour non-Christianfriendsalong to, and the
gospel message was clear and winsome without being too heavy.

Christ Church Greenbank on Jilly Rogers' Christmas Adventure.

`Spring Harvest`

Forasecondyearrunning,wewereaskedbySpringHarvesttorunthe8-11'svenueatSpringHarvestSkegness in
April2023.Wehad500childrenregisteredfortheeventwhereweran2sessionsadayfor5days.Withateam of
over40volunteers,wesawmanychildrenmakecommitmentstobeinga Christianandwehada brilliantweek! We
hope to return in 2024.

`Fundraising activities`

Wearethankfulforourregularsupporterbasewhichhasgrownto90individuals/familieswhocontribute on
average£1,600a month.We haveseenan increasethisyearandwe hopeto continueto see thisincreasefurther as
we move forward.

We are really pleased to have secured several grants this year, totalling £42,500, as follows:

Gloucester Diocese : £7,500 (Towards 10 workshop / performance days of Fisherman's Tail in Gloucestershire)
Philadelphia Trust : £3,000 (Towards The Parable Keeper)

Philadelphia Trust : £10,000 (Towards general funds)
R C Snelling: £2,000 (Towards 10 performances of Fisherman's Tail in Norfolk)
Lancaster Foundation:  £5,000 (Towards General Funds)
Buckfast Abbey : £1,000 (Towards new touring mic kit)
Goodnews Evangelical Mission: £4,000 (Towards salary for new Children and Education Officer)
Just Sow: £10,000 (Towards salary for new Children and Education Officer)

`FINANCIAL REVIEW`

`Financial position`

TheCharity'sfinancialperformanceimprovedthisyear.Receiptsincreasedto£135,978(2022:£54,937) with
expensesincreasingto £115,579(2022:£80,902).The surpluswas £20,399in contrastto the previousyear'sdeficit of
£25,965.

At30June2023netassetswere£55,463(2022:£35,064),unrestrictedreservesbeing£36,818(2022:£30,419) and
restricted reserves were £18,645 (2022: 4,645).

`Principal funding sources`

As mentioned above, during the year grants were received from:

Gloucester Diocese
Philadelphia Trust
R C Snelling
Lancaster Foundation
Buckfast Abbey
Goodnews Evangelical Mission
Just Sow.

Overall income from performing increased from £25,232 to £104,436.

Donations were £31,380 (2022: 29,697).

Page 3

4Front Theatre (Registered number: 09411225)

Report of the Trustees for the Year Ended 30 June 2023

`FINANCIAL REVIEW`

`Reserves policy`

Thecharitymaintainssufficientreservestocoverworkingcapitalrequirementstoensurethecontinuedability to
produce good quality shows.

TherestrictedreserveshavebeendelayedbeingusedduetotheCOVIDpandemicbutsincetheyearend have
started to be used.. All other reserves are unrestricted.

`FUTURE PLANS`

WearereallypleasedthatwearemanagingtobuildbackupaftertheCOVIDpandemicandhopetocontinue to
grow.We areexcitedabouttheprospectof employinga ChildrenandEducationOfficerandhopethiswill transform
someofourwaysofworkingandbuildourreach.WehopetotourTheParableKeeper,again,aswellas2 shows at
Christmasandcontinuetovisitnumerousfestivalsandoneoffevents.Wealsohopetobeginworkonanew show
ready for 2025. We will also look to grow our regularfinancialsupporterbase and apply for more grantsto enable our
work to be more easily accessible financially, particularly for schools.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,theArticlesofAssociation,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.

`Recruitment and appointment of new trustees`

Trustees,whoarewillingtoact,areappointedbyanordinaryresolutionofthecharity.Trusteesare approached
based upon their skills, expertise and commitment to the Charity.

`Organisational structure`

We had a few changespersonnelwise thisyear;Nataliewenton maternityleavefromJanuary2023,and we took on
CharliePiersonasthematernitycover.Inadditiontothis,wehavecreatedanewroleandwilllooktotakeon a
Childrenand EducationOfficeron a permanentcontract,hopefullyfrom September2023. This role would be full time
andenableustogrowinourreach.Wehavefundraisedthesalaryforthefirstyearandwilllookfortherole to
become sustainable after that.

`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`

`Registered office`

Rear 16
Vicar Road
Darfield
Barnsley
S73 9JZ

Page 4

4Front Theatre (Registered number: 09411225)

Report of the Trustees for the Year Ended 30 June 2023

`Trustees`

Mr S Ford-Thomson
Mrs N C Holman
Mr J R Drew
Mr O C Ward
Miss B K Newman
Mr B P Mason
Mr S A Chell (appointed 22/1/2024)

`Independent Examiner`

Simon Young
Aysgarth Chartered Accountants
Pickering House
40A York Place
Leeds
LS1 2ED

`Key management`

Mr R O Holman - Artistic Director
Mrs N C Holman - Operations Director

Approved by order of the board of trustees on 21 March 2024 and signed on its behalf by:

Mr J R Drew - Trustee

Page 5

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 2023.

`Responsibilities and basis of report`

As the charity'strusteesof the Company(andalso its directorsfor the purposesof companylaw) you are responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe 2006
Actandareeligibleforindependentexamination,I reportin respectof my examinationof yourcharity'saccounts as
carriedoutunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith 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)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Simon Young

Aysgarth Chartered Accountants
Pickering House
40A York Place
Leeds
LS1 2ED

21 March 2024

Page 6

4Front Theatre

Statement of Financial Activities for the Year Ended 30 June 2023

Unrestricted fund `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `31,380` `Charitable activities` `Christian theatrical productions` `76,936` `Investment income` `2` `162` `Total` `108,478` `EXPENDITURE ON` `Raising funds` `3,590` `Charitable activities` `Christian theatrical productions` `111,989` `Total` `115,579` `NET INCOME/(EXPENDITURE)` `(7,101)` `Transfers between funds` `11` `13,500` `Net movement in funds` `6,399` `RECONCILIATION OF FUNDS` `Total funds brought forward` `30,419` `TOTAL FUNDS CARRIED FORWARD` `36,818`	Restricted funds `£` `-` `27,500` `-` `27,500` `-` `-` `-` `27,500` `(13,500)` `14,000` `4,645` `18,645`	`30/6/23` Total funds `£` `31,380` `104,436` `162` `135,978` `3,590` `111,989` `115,579` `20,399` `-` `20,399` `35,064` `55,463`	`30/6/22` Total funds `£` `29,697` `25,232` `8` `54,937` `79` `80,823` `80,902` `(25,965)` `-` `(25,965)` `61,029` `35,064`

The notes form part of these financial statements

Page 7

4Front Theatre (Registered number: 09411225)

Balance Sheet

30 June 2023

				`30/6/23`	`30/6/22`
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	`Notes`	`£`	`£`	`£`	`£`
`FIXED ASSETS`
`Tangible assets`	`8`	`1,721`	`-`	`1,721`	`1,142`
`CURRENT ASSETS`
`Debtors`	`9`	`13,067`	`10,000`	`23,067`	`8,496`
`Cash at bank and in hand`		`35,808`	`8,645`	`44,453`	`31,087`
		`48,875`	`18,645`	`67,520`	`39,583`
`CREDITORS`
`Amounts falling due within one year`	`10`	`(13,778)`	`-`	`(13,778)`	`(5,661)`
`NET CURRENT ASSETS`		`35,097`	`18,645`	`53,742`	`33,922`
`TOTAL ASSETS LESS CURRENT LIABILITIES`		`36,818`	`18,645`	`55,463`	`35,064`
`NET ASSETS`		`36,818`	`18,645`	`55,463`	`35,064`
`FUNDS`	`11`
`Unrestricted funds`				`36,818`	`30,419`
`Restricted funds`				`18,645`	`4,645`
`TOTAL FUNDS`				`55,463`	`35,064`

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006for the
year ended 30 June 2023.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(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

Page 8

continued...

4Front Theatre (Registered number: 09411225)

Balance Sheet - continued

30 June 2023

Thesefinancialstatementshavebeenpreparedin accordancewiththe provisionsapplicableto charitable companies
subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon21March2024 and
were signed on its behalf by:

Mr J R Drew - Trustee

The notes form part of these financial statements

Page 9

4Front Theatre

Notes to the Financial Statements for the Year Ended 30 June 2023

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland' and
the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accountshave been preparedon the goingconcernbasis,as there are no materialuncertaintiesabout the
charity'sabilitytocontinue.Basedontheadequacyofthecharity'sreservesasatthebalancesheet date,
alongwiththeirknowledgeof the charity'sabilityto meetbills,paymentsand otherliabilitiesas theyfall  due,
thedirectorshaveareasonableexpectationthatthecharityhassufficientresourcestocontinue in
operational existence for the foreseeable future.

`Income`

All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhas entitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.

Thecharityhasreliedsignificantlyuponvolunteersin carryingoutits activitiesduringtheyear.In accordance
withparagraph6.18oftheSORP,theroleofvolunteershasnotbeenrecognisedasincomefrom donated
services in the accounts.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforon an accruals basis
and has beenclassifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesona basisconsistentwith the
use of resources.

`Tangible fixed assets`

Depreciationis providedat the followingannualrates 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.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

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continued...

4Front Theatre

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

`1. ACCOUNTING POLICIES - continued`

`Pension costs and other post-retirement benefits`

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.

`2. INVESTMENT INCOME`

`INVESTMENT INCOME`
			`30/6/23`	`30/6/22`
			`£`	`£`
`Deposit account interest`			`162`	`8`
`SUPPORT COSTS`
			Governance
	Management	Finance	costs	Totals
	`£`	`£`	`£`	`£`
`Christian theatrical productions`	`1,060`	`371`	`1,182`	`2,613`

`3. SUPPORT COSTS`

Thefollowingpayments,includingVAT,havebeenaccruedormadetotheindependentexaminer Aysgarth
CharteredAccountantsinrespectoftheirexamination£500(2022:£480).Feespayabletothe Independent
Examiner, other than for the independent examination, totalled £682 (2022: £595).

`4. NET INCOME/(EXPENDITURE)`

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

`5.`

	`30/6/23`	`30/6/22`
	`£`	`£`
`Depreciation - owned assets`	`1,111`	`3,017`
`TRUSTEES' REMUNERATION AND BENEFITS`
	`30/6/23`	`30/6/22`
	`£`	`£`
`Trustees' salaries`	`6,803`	`9,167`
`Trustees' pension contributions to money purchase schemes`	`176`	`154`
	`6,979`	`9,321`

Thesalaryabovewas paidto MrsN C Holmanin herroleas OperationsDirector.It was notpaidto herin her
roleasaTrustee.ThissalarywasagreedbytheothertrusteesandisnotforbiddenbytheMemorandum of
Association.

Thecharity'skeymanagementcomprisethetrusteesandthekeystaffnamedon page5 of thisReportof  the
TrusteesandUnauditedFinancialStatements.TheOperationsDirector'ssalaryisdisclosedaboveand the
Artistic Director's salary is disclosed below.

	`30/06/23`	`30/06/22`
	`£`	`£`
`Trustees' payments for services provided`	`100`	`350`

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continued...

4Front Theatre

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

`5. TRUSTEES' REMUNERATION AND BENEFITS - continued`

DuringtheyearMrsN C Holmanreceived£100(2022:£350)forself-employedactingservices.These charges
wereagreedby theothertrusteesandarenotforbiddenby theMemorandumof Association.Theywere not
made in her capacity as a trustee.

`Trustees' expenses`

No trustees received any repayment of expenses during the year ended 30 June 2023 or 30 June 2022.

`Other transactions with trustees or related parties 2023`

`Name of trustee or related` `Description of` `party` `Relationship to charity` `transaction`	`30/6/23`	`30/6/22`
	`£`	`£`
`Husband of Mrs N C` `Holman and the Artistic` `Salary and pension` `Mr R O Holman` `Director` `contribution`	`18,877`	`18,353`
`Artistic services`	`3,235`	`3,590`

	`22,112`	`21,943`

`6. STAFF COSTS`

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

	`30/6/23`	`30/6/22`
`Artistic staff`	`1`	`1`
`Administration`	`2`	`1`
	`3`	`2`

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 30 volunteers (2022:7).

`7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

Unrestricted Restricted fund funds `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `29,697` `-` `Charitable activities` `Christian theatrical productions` `23,932` `1,300` `Investment income` `8` `-` `Total` `53,637` `1,300` `EXPENDITURE ON` `Raising funds` `79` `-`	Total funds `£` `29,697` `25,232` `8`
	`54,937`
	`79`

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continued...

4Front Theatre

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

`7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`

				Unrestricted	Restricted	Restricted	Total
				fund	funds		funds
				`£`	`£`		`£`
	`Charitable activities`
	`Christian theatrical productions`			`80,823`		`-`	`80,823`
	`Total`			`80,902`		`-`	`80,902`
	`NET INCOME/(EXPENDITURE)`			`(27,265)`	`1,300`		`(25,965)`
	`Transfers between funds`			`7,655`	`(7,655)`		`-`
	`Net movement in funds`			`(19,610)`	`(6,355)`		`(25,965)`
	`RECONCILIATION OF FUNDS`
	`Total funds brought forward`			`50,029`	`11,000`		`61,029`
	`TOTAL FUNDS CARRIED FORWARD`			`30,419`	`4,645`		`35,064`
`8.`	`TANGIBLE FIXED ASSETS`
		Plant and		Motor	Computer
		machinery		vehicles	equipment		Totals
		`£`		`£`	`£`		`£`
	`COST`
	`At 1 July 2022`	`6,147`		`9,834`	`6,820`		`22,801`
	`Additions`	`1,305`		`-`	`385`		`1,690`
	`Disposals`	`(1,986)`		`-`	`-`		`(1,986)`
	`At 30 June 2023`	`5,466`		`9,834`	`7,205`		`22,505`
	`DEPRECIATION`
	`At 1 July 2022`	`5,190`		`9,834`	`6,635`		`21,659`
	`Charge for year`		`733`	`-`	`378`		`1,111`
	`Eliminated on disposal`	`(1,986)`		`-`	`-`		`(1,986)`
	`At 30 June 2023`	`3,937`		`9,834`	`7,013`		`20,784`
	`NET BOOK VALUE`
	`At 30 June 2023`	`1,529`		`-`	`192`		`1,721`
	`At 30 June 2022`		`957`	`-`	`185`		`1,142`

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4Front Theatre

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

`9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`9.`	`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
		`30/6/23`	`30/6/22`
		`£`	`£`
	`Trade debtors`	`4,119`	`2,595`
	`Other debtors`	`2,939`	`2,688`
	`Prepayments and accrued income`	`16,009`	`3,213`
		`23,067`	`8,496`
`10.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
		`30/6/23`	`30/6/22`
		`£`	`£`
	`Social security and other taxes`	`2,971`	`102`
	`Accruals and deferred income`	`10,807`	`5,559`
		`13,778`	`5,661`

`MOVEMENT IN FUNDS`
		Net	Transfers
		movement	between	At
	At 1/7/22	in funds	funds	30/6/23
	`£`	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`30,419`	`(7,101)`	`13,500`	`36,818`
`Restricted funds`
`Production funds`	`4,645`	`26,500`	`(12,500)`	`18,645`
`Capital equipment fund`	`-`	`1,000`	`(1,000)`	`-`
	`4,645`	`27,500`	`(13,500)`	`18,645`
`TOTAL FUNDS`	`35,064`	`20,399`	`-`	`55,463`

Net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Production funds` `Capital equipment fund` `TOTAL FUNDS`	Incoming Resources Movement resources expended in funds `£` `£` `£` `108,478` `(115,579)` `(7,101)` `26,500` `-` `26,500` `1,000` `-` `1,000` `27,500` `-` `27,500` `135,978` `(115,579)` `20,399`

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continued...

4Front Theatre

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

`11. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

		Net	Transfers
		movement	between	At
	At 1/7/21	in funds	funds	30/6/22
	`£`	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`50,029`	`(27,265)`	`7,655`	`30,419`
`Restricted funds`
`Production funds`	`11,000`	`1,300`	`(7,655)`	`4,645`
`TOTAL FUNDS`	`61,029`	`(25,965)`	`-`	`35,064`

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

	Incoming	Resources	Movement
	resources	expended	in funds
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`53,637`	`(80,902)`	`(27,265)`
`Restricted funds`
`Production funds`	`1,300`	`-`	`1,300`
`TOTAL FUNDS`	`54,937`	`(80,902)`	`(25,965)`

`12. RELATED PARTY DISCLOSURES`

Therewerenorelatedpartytransactionsfortheyearsended30June2023and30June2022,except as
disclosed in note 5.

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