``` 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`** ``` 1163712 ``` ## **`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. ``` Page 10 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`| |||| Page 11 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`| Page 12 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`| Page 13 continued... ## 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`| |**`11.`**|**`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`| |---|---| Page 14 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. ``` Page 15