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2021-08-31-accounts

Company number 09560983 Charity number 1164406

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Report and Financial Statements

for the year ended 31 August 2021

Breckman & Company Ltd Chartered Certified Accountants 49 South Molton Street London W1K 5LH

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Contents

Page
Reference and Administrative Details 1
Trustees' Report 2 - 12
Auditors' Report 13 - 15
Statement of Financial Activities (including Income and Expenditure Account) 16 - 19
Balance Sheet 20
Cash Flow Statement 21
Notes to the Financial Statements 22 - 31

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Reference and Administrative Details

Constitution

The company is a private company limited by guarantee registered in EW - England & Wales, company number 09560983, and its governing document is its Memorandum and Articles of Association. The company is a registered charity, number 1164406.

Directors and trustees

The directors of the charitable company ("the charity") are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

As set out in the Articles of Association the trustees are appointed by members of Fourth Monkey Education Limited at our Annual General Meeting (AGM) or by postal vote. One third of the members of the board of trustees must stand down at each AGM, and members are eligible for re-election for a maximum of six years, after which they must stand down for a minimum of one year.

Policies and procedures adopted for the induction and training of trustees are ongoing and incorporated indirectly into the regular trustees meetings.

The trustees during the year and since the year end, were :

Margaret Ellen Lowe Eileen Asiedu-Addo James Carson Lowe resigned 2 September 2021 Julie Amanda Williams

Artistic Director

Steve Green

Auditors

Breckman & Company Ltd, Chartered Certfied Accountants, 49 South Molton Street, London W1K 5LH.

Bankers

HSBC, 88 The Broadway, Muswell Hill, London N10 3RX.

Operation address

The Monkey House, 97-101 Seven Sisters Road, Finsbury Park, London N7 7QP.

Registered office

49 South Molton Street, London W1K 5LH.

1

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

The trustees present their annual report together with the financial statements of the charity for the year ended 31 August 2021 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

The reference and administrative details set out on page 1 forms part of this report. The financial statements comply with Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and 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).

Chairman's Review

The year has continued to present challenges for the arts sector in response to the global pandemic, yet the resilience of the industry as a whole and the educational sector has provided inspiration and a sense of collectivism coupled with a succession of uplifting, inspiring achievements and developments as we look to the future.

Whilst the challenges continue to unprecedented resilience and management of unforeseen and ever-changing covid implications, we are proud to be able to exit a second pandemic impacted year with positivity and a renewed sense of optimism due to the nimbleness, inspirational and indefatigable leadership of our team; most notably the continued successes achieved within the training department against all the odds. This has again been a year of significant celebration.

We exit the year, having received excellent commendations for our first operational year of our newly accredited BA (Hons) Acting degree from our validating partner Falmouth University; something achieved whilst navigating the ever-changing landscape of the pandemic and something that requires commendation to our staff and students for their collective resilience and determination. Our inaugural BA year group have excelled in their application to the work and their training, overcoming often difficult challenges to flourish and fulfil their potential as actors in training.

We were also successful in gaining approval from Falmouth for our newly launched MA Collaborative Theatre postgraduate course and CertHE Acting & Theatre Making course in March of 2021, along with the approval to run our CertHE Acting & Theatre Making course in Bristol at our newly acquired premises The Bamboo House, in Portland Square from September 2021. The acquisition of the Bamboo House is an example of both Fourth Monkey's ambition, the support of its accrediting partner, Falmouth University and perhaps moreover its clear vision to increase accessibility to its training.

These combined achievements enabled us to attract and recruit a much more representative demographic of students commencing our training in September 2021, continuing our commitment and passion for genuine access and inclusion within the arts. With a notable increase in acceptance of offers to study and an equally notable 0% drop-off rate in Year One of the BA, from an anticipated 15% - 20% according to HE data provided by our accrediting partner. This was a notable achievement, especially considering the pandemic with our pandemic preparations and contingency planning reassuring our current and prospective student body of the integrity of their learning, we commence the new academic year with a 65% increase in student numbers accessing our combined accredited courses. This achievement, led with vigor and integrity by our Director of Training marks a significant and progressive achievement for the organisation within one of the most challenging years of operation due to the continued external global factors.

The year has also seen a continued expansion of our outreach work, with again in excess of 70 school, colleges, youth and community theatres receiving our free outreach 'introduction' workshops, events and forums reaching a combined total in excess of 1,600 young people in the process.

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FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

We have also continued to develop our working relationships within our operational borough of Islington and the surrounding London boroughs continuing collaborative work with the Islington 11by11 scheme, Mind, alumni and associate artists and theatre companies alongside work with regional and national partners in the delivery of free regional auditions and masterclasses with a view to increasing access and inclusion, whilst continuing conversations in relation to decentralizing the London-bubble of drama school training with our new Centre of Excellence commencing operations in Bristol in September 2021.

As live audiences returned to our productions, we were delighted to be able to welcome local schools, colleges and partners to share in our student and graduate work. These events have been sorely missed throughout the pandemic journey and it has been a delight to once again welcome new and often young faces to our theatre space. Our students, engaging in post-show Q-'s with professionalism and rigor, sharing in the responsibility and enjoyment of educating the next generation of both the value and accessibility of the arts.

These achievements coupled with our ongoing success in the delivery of exceptional actor training and artistic development has ensured Fourth Monkey has continued to thrive and grow with a view to the future development of new collaborative partnerships and academic awarded courses in both acting and theatre making in association with our accrediting partner Falmouth University, a relationship that continues to flourish.

Highlights of the Year

Inspiring a New Generation

Supporting Aspiring Actors

3

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

Supporting the Wider Arts Community

Celebrating Diversity

Developing Relationships

4

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

Objectives and Activities

Purposes and Aims

The company's objects and principal activities as set out in the governing document are:

Fourth Monkey's Vision is:

To operate a thriving arts premises, utilised by our students, alumni, arts organisations, collaborators and the wider community who both see and utilise our base as a 'creative hub' for their artistic and creative needs.

Fourth Monkey's Mission is:

To educate, innovate, develop and expand as the forerunner in our field.

Fourth Monkey's Values are:

Excellence - Fourth Monkey aspires to excellence in everything it undertakes. From the quality of our training, practitioners, performances and student and customer care to the development of our staff, associate artists and creative team, educational outreach programmes and community relationships.

Accessible - Fourth Monkey aspires to be approachable, open and inclusive to all its students, staff, collaborators, artists and audience.

Ambitious - Fourth Monkey aims to be ambitious in both its training and artistic products. We also aim to be ambitious in the programming of plays in order to develop a broader outreach to the wider community and those who do not currently or regularly interact with the world of theatre and the performing arts.

Creative - Fourth Monkey aims to ensure creativity is at the heart of its work and operations offering opportunities for students and inspiring creative talents and artists of all ages and experiences.

Innovative - Fourth Monkey aims to ensure all its work reflects current best practice and retains its expected and anticipated high standards whilst continuing to forge ahead at the forefront of alternative actor training providers in the country.

Our Strategic Objectives are:

  1. Continue to deliver innovative, relevant and affordable actor training of the highest calibre to all, especially those from non-traditional acting backgrounds;

  2. Provide studio space and a creative 'home' and 'hub' for our actors training and graduates to hone their skills, experiment, create new work, collaborate and surround themselves with other like-thinking artists;

  3. Strengthen the company's reputation, its presence in education and in the community through more extensive exposure and outreach, facilitated by a 'home' from which to operate and deliver services;

  4. Further develop new and exciting partnerships both nationally and internationally, expanding established relationships;

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FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

  1. Continue to develop professional employment opportunities via our originally conceived professional ensemble and growing apprenticeship schemes;

  2. Continue to develop a robust organisational platform from which to deliver our work.

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit' : running a charity (PB2)'. The financial statements do not include the intangible benefit from the dedicated time given by the Trustees of the charity to its governance and management. Fourth Monkey records its sincere appreciation of this benefit.

Achievements and performance

Achievements against these objectives:

1. Continue to deliver innovative, relevant and affordable actor training of the highest calibre to all, especially those from non-traditional acting backgrounds;

"I loved it, found myself as an artist and person, I've changed so much and I can't stress how important that was for me." Simrita - Fourth Monkey Alumnus

2. Provide studio space and a creative 'home' and 'hub' for our actors training and graduates to hone their skills, experiment, create new work, collaborate and surround themselves with other like-thinking artists;

3. Strengthen the company's reputation, its presence in education and in the community through more extensive exposure and outreach, facilitated by a 'home' from which to operate and deliver services;

Collaborators & Practitioner quotes:

6

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

Hirer Feedback:

4. Further develop new and exciting partnerships both nationally and internationally, expanding established relationships;

5. Continue to develop professional employment opportunities via our originally conceived professional ensemble and growing apprenticeship schemes;

7

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

6. Continue to develop a robust organisational platform from which to deliver our work;

Financial Review

The charity has made a deficit of £133,818 during the year, decreasing total funds carried forward to £18,734 from £152,552.

During the period Fourth Monkey's principle form of funding was derived from training fees and subscriptions.

Reserves Policy

The board of trustees considers the aim of holding general reserves in conjunction with designated and restricted reserves available to support Fourth Monkey's delivery equivalent to three months of key operating costs. Equivalent to £180,000 to be a prudent financial policy.

Restricted and Designated Funds

During the period Fourth Monkey Education Limited held no designated funds. There were no restricted funds carried forward.

Apart from retaining a prudent amount in reserves each year most of the charity's funds are to be spent in the short term so there are few cash funds for long term investment. As and when funds become available the Board of Trustees will seek professional advice on the most appropriate and financially beneficial policy.

Principle Risks and Uncertainties

The Board of Trustees has examined external risks to Fourth Monkey in considerable detail during the past year and considers that Fourth Monkey has made good progress towards securing a stable financial and operational structure for the charity, taking account of ongoing changes in the operating environment. The strategic risk register is regularly reviewed by the Artistic Director and the full Board. The register includes both strategic and operational risks. Examples of risks include stability and security of funding streams, adequacy of cashflow, health and safety and safeguarding of students and failure to attain student recruitment targets.

8

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

Plans For The Future

The next phase of organisational development for the forthcoming year are as follows:

1. To create fearless actors from the broadest of backgrounds; with the commitment, professionalism and practical skills to succeed.

The Board of Trustees has examined external risks to Fourth Monkey in considerable detail during the past year and considers that Fourth Monkey has made good progress towards securing a stable financial and operational structure for the charity, taking account of ongoing changes in the operating environment. The strategic risk register is regularly reviewed by the Artistic Director and the full Board. The register includes both strategic and operational risks. Examples of risks include stability and security of funding streams, adequacy of cashflow, health and safety and safeguarding of students and failure to attain student recruitment targets.

In addition to this it is imperative that we continue to support our actors financially from point of entry through our free audition programme, through scholarship and bursary where possible and necessary and through the continued development of a truly world-leading holistic learning experience for our students and learners.

2. To provide an accessible, sustainable and mutually beneficial development and career long support structure for our alumni.

We believe that 'once a monkey, always a monkey'. Central to our philosophy is a belief in providing ongoing support to our students long after they have graduated.

Through the continual development of our Evolve programme of professional development short courses, which are subsided for our alumnus we endeavor to keep our alumnus learning and growing post-graduation. Through continual postgraduate mentorship we aim to ensure our alumnus retain professional industry related support and employment opportunities through our network once entering the industry.

3. To produce high profile, groundbreaking theatre that not only provides a stage for our actors, but also challenges the status quo.

Performance sits at the heart of what we do. It's our voice. It's how we communicate our values to the wider world. It gives us an opportunity to challenge the elements or the world we disagree with and celebrate the many things that we are passionate about. It gives a political, a social and a cultural element to what we do. And as such it defines us. It's also a vital part of our training. It provides a charged and challenging environment in which our trainees can develop the emotional and intellectual range that is essential for any aspiring actor.

Our work in this area is ongoing and the pursuit of exciting new creative voices to present to our students and audiences is central to our philosophy and central to our students ability to find their own creative voice within the work the are presented and that with which they engage. This is also maintained and ensured by the recruitment of the best possible freelance artistic practitioners within the specific fields of study.

In addition, the work of our professional ensemble is central to our long-term vision and the development of works such as 'In the Shadow of Walls' presents the opportunity, post-pandemic to remount our professional touring arm with a cast of alumnus actors.

9

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

4. To create, advocate and engage in cultural and social change through partnership and collaboration.

We are passionate about the arts - they describe how we feel, help us make sense of the world around us and bridge understanding across cultures. They are something so intrinsically linked to the human condition, as to make it impossible to imagine our society without them. As such, we believe that we have a purpose that goes beyond entertaining. We will strive to align with movements and campaigns that reflect our own values and engage in battles for social justice.

The decolonisation of our training curriculum is an excellent example of our efforts to bridge understanding across cultures. Art in itself being cross-cultural the continuation of this work is central to our philosophy and the vision of a truly inclusive learning environment for all.

As we move forward our work will continue to reach wider audiences and we will continue to partner and collaborate with likeminded organisations whom share an inclusive vision of the creative world in which we live.

5. To develop and maintain a sustainable infrastructure - a stable platform from which to achieve our mission.

This underpins everything that we do. Our ability to achieve our broader mission is intrinsically linked to how resilient we are as an organisation and as we come out of the pandemic year our strategic objective is very much focused on ensuring our infrastructure is sustainable and robust. As such a key focus for us is to develop and maintain:

Structure, Governance & Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 25 April 2015 and registered as a charity on 13 November 2015. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

The company's registered name is Fourth Monkey Education Limited.

All trustees give their time voluntarily and receive no benefits from the charity other than expenses.

Appointment of Trustees

Members are Trustees for the purpose of charity law and Directors for the purpose of company law and under the company's Articles are known as members of the Board of Directors.

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FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

Under the requirements of the Memorandum and Articles of Association, each Trustee shall retire from office at the fourth Annual Retirement Meeting following the commencement of his or her term of office. The retirement takes effect at the conclusion of the meeting. Retiring Trustees may be reappointed.

Day to day management of operations is delegated to the Artistic Director Steven Green.

Remuneration Policy for Key Management Personnel

Remuneration for key management personnel is based on attracting suitably qualified people for the roles whilst taking account of available funding. All salaries are reviewed on an annual basis and the Board decides whether any uplift should be applied. Salaries were last reviewed in June 2017. All staff have the option to join a defined contribution pension scheme. Fourth Monkey does not operate a bonus scheme.

Statement of Responsibilities of the Trustees

The trustees (who are also directors of Fourth Monkey Limited for the purposes of company law) are responsible for preparing the trustees' annual report including the strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware at the time of approving our trustees' annual report:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

11

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Trustees' Report

Small company exemptions

This report is prepared in accordance with the provisions of the Companies Act 2006 relating to small companies.

This report was approved by the Board of Trustees on 27 May 2022 and signed on its behalf by

Eileen Asiedu-Addo

Eileen Asiedu-Addo Trustee

12

Independent Auditors' Report to the Members of FOURTH MONKEY EDUCATION LIMITED

Opinion

We have audited the financial statements of Fourth Monkey Education Limited (the 'charitable company') for the year ended 31 August 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

13

Independent Auditors' Report to the Members of FOURTH MONKEY EDUCATION LIMITED

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement set out on page 11, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

14

Independent Auditors' Report to the Members of FOURTH MONKEY EDUCATION LIMITED

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at:

https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the-fi/description-ofthe-auditor%E2%80%99s-responsibilities-for. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Richard Nelson FCCA (senior statutory auditor) For and on behalf of Breckman & Company

Statutory Auditor Chartered Certified Accountants

49 South Molton Street London W1K 5LH

27 May 2022

15

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 August 2021

Unrestricted
Restricted
funds
funds
Notes
£
£
Income and endowments from:
2
Donations and legacies - page 17
10,370
-
Charitable activities
School - page 17
1,159,752
7,668
Investments
18
-
Other
3
15,011
-
Total
1,185,151
7,668
Expenditure on:
Raising funds:
Fundraising
19,283
-
Charitable activities:
School - page 18
1,280,236
7,668
Other
4
19,450
-
Total
1,318,969
7,668
Net (expenditure)
5
)
(133,818
-
Reconciliation of funds:
Total funds brought forward
152,552
-
Total funds carried forward
17, 18
18,734
-
2021
Unrestricted
Restricted
Total
funds
funds
£
£
£
10,370
9,884
29,624
1,167,420
963,932
-
18
145
-
15,011
5,758
-
1,192,819
979,719
29,624
19,283
35,096
-
1,287,904
934,017
31,227
19,450
18,418
-
1,326,637
987,531
31,227
)
(133,818
)
(7,812
)
(1,603
152,552
160,364
1,603
18,734
152,552
-
2020
Total
£
39,508
963,932
145
5,758
1,009,343
35,096
965,244
18,418
1,018,758
)
(9,415
161,967
152,552

The notes on pages 22 to 31 form an integral part of these financial statements.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

16

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Year ended 31 August 2021

Income from donations and legacies
Grants
COVID-19 Emergency Funding
Arts Council England
HMRC Coronavirus Job Retention Scheme
Income from charitable activities
School income
Course fees
Room hire/audition fees/sundry income
Box office income
Other income
Project specific funding
Grants/Donations
D'Oyly Carte Charitable Trust
Falmouth University
2021
£
-
10,370
10,370
1,134,285
15,819
5,103
4,545
1,159,752
3,640
4,028
7,668
2020
£
29,624
9,884
39,508
926,510
27,905
2,998
6,519
963,932
-
-
-

17

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Year ended 31 August 2021

Expenditure on charitable activities
School
Running costs
School running/production costs
Commissions payable
Scholarships
Student support
Support costs - page 19
Governance costs - page 19
2021
£
306,104
90,743
64,588
4,028
465,463
801,341
21,100
1,287,904
2020
£
227,679
-
50,600
-
278,279
676,465
10,500
965,244

18

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Year ended 31 August 2021

Support and governance costs
Support costs
Office overheads
Rent/service charge
Light/heat
Telephone/fax/internet
Insurance
Repairs/maintenance/security
Cleaning/refuse/recycling
PPE & Social distancing
Amortisation of intangible assets
Amortisation of short leasehold
Depreciation of fixtures/fittings/equipment
Administration costs
Salaries
Fees
Social security costs
Staff pension costs
Staff welfare
Staff recruitment
Travel/transport
Entertaining
Printing/postage/stationery
Advertising
Subscriptions/licences
Bookkeeping
Professional/financial
Consultancy fees
Accreditation costs
Bank charges
Bad debts
Governance costs
Audit/accountancy
2021
£
159,949
5,215
11,312
7,619
26,320
16,786
1,639
25,119
25,853
6,846
385,850
14,645
35,940
17,352
5,810
8,035
3,061
620
1,126
12,516
1,086
7,522
5,748
1,160
412
13,800
21,100
£
286,658
493,563
21,120
801,341
21,100
822,441
2020
£
159,407
8,457
11,227
7,193
12,154
15,190
12,226
25,119
25,853
7,886
241,912
26,621
22,426
4,136
3,728
3,320
5,085
3,930
1,765
20,406
3,121
5,729
2,400
15,415
523
31,236
10,500
£
284,712
342,179
49,574
676,465
10,500
686,965

19

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Balance Sheet 31 August 2021

Notes
Fixed assets
Intangible assets
10
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Liabilities:
Creditors: amounts falling
due within one year
13
Net current assets
Total assets less current
liabilities
Creditors: amounts falling due
after more than one year
14
Net assets
The funds of the charity
Unrestricted funds
17
2021
£
£
102,478
166,628
269,106
126,964
256,988
383,952
)
(194,534
189,418
458,524
)
(439,790
18,734
18,734
2020
£
390,722
302,234
692,956
)
(622,469
£
127,597
168,443
296,040
70,487
366,527
)
(213,975
152,552
152,552

The trustees have prepared these accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The financial statements were approved by the Board of Trustees on 27 May 2022 and signed on its behalf by

Eileen Asiedu-Addo

Eileen Asiedu-Addo

Trustee

The notes on pages 22 to 31 form an integral part of these financial statements.

20

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Cash Flow Statement for the year ended 31st August 2021

Notes
Cash flows from operating activities
22
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of property, plant and equipment
Net cash provided by investment activities
Repayments of borrowing
Cash inflows from new borrowing
Net cash provided by financing activities
Change in cash at bank and in hand in the reporting period
Cash at bank and in hand at the beginning of the reporting
period
Cash at bank and in hand at the end of the reporting
period
2021
£
)
(264,195
18
)
(30,884
)
(30,866
)
(45,185
295,000
249,815
)
(45,246
302,234
256,988
2020
£
34,627
145
)
(3,867
)
(3,722
)
(37,185
160,000
)
(122,815
153,720
148,514
302,234

21

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

1. Accounting policies

1.1. Basis of preparing the financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (issued October 2019) 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2. Preparation of the accounts on a going concern basis.

The company is dependent on the continued support of the charity's creditors. The trustees believe that the company will continue to receive this support and accordingly consider that it is appropriate to prepare the financial statements on the going concern basis.

1.3. Incoming resources

All incoming resources are included in the Statement of Financial Activities when:

- Donations and legacies

Grants/donations are recognised in incoming resources in the year in which they are receivable, except as follows:

- Charitable activities

School income - income from school fees, box office, and sundry other income is included in incoming resources in the period in which the relevant school term takes place.

Project specific funding - when donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

- Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

22

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

1.4. Expenditure

All expenditure is included on an accruals basis inclusive of any VAT which cannot be recovered and is recognised when:

- Costs of raising funds

Costs incurred in attracting donations, and those incurred in trading activities that raise funds.

- Charitable activities

School running costs - costs incurred in running the school in the year.

- Support costs

The administrative and overhead costs associated with running the office from which the company operates as well as governance costs. Support costs are wholly attributable to school running costs.

- Governance costs

Costs associated with the constitutional and statutory requirements of the charity.

1.5. Fund accounting

Funds held by the charity are either:

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1.6. Pensions

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised as expenditure when due.

1.7. Tangible fixed assets and depreciation

Individual fixed assets costing £1,000 or more are capitalised at cost.

Depreciation is provided at annual rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

23

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

1.8. Goodwill / Development costs

Goodwill and development costs arising in connection with the transfer of a business is capitalised and amortised over its estimated economic life to a maximum of 10 years. Goodwill and development costs are reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be reasonable.

1.9. Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

1.10. Running/production costs in advance

Costs incurred in respect of a school term which starts in the following accounting period, and which are to be paid out of general unrestricted funds, are carried forward at the balance sheet date.

1.11. Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.12. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.13. Leasing

Rentals payable under operating leases are charged to the income and expenditure account on a straight line basis over the lease term.

1.14. Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value, and subsequently measured at their settlement value, with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.15. Significant Accounting Estimates and Judgements

In determining the carrying amounts of certain assets and liabilities, the charity makes assumptions of the effects of uncertain future events on those assets and liabilities at the balance sheet date. The charity's estimates and assumptions are based on historical experience and expectation of future events and are reviewed annually.

2. Incoming resources

The total incoming resources for the year have been derived from the principal activity undertaken wholly in the UK.

24

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

3.
Other income
Theatre tax relief (TTR)
4.
Interest payable
Bank and other loan interest
5.
Net (expenditure) for the year is
stated after charging:
Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
Bank and other loan interest payable
Auditor's remuneration
- external audit
- other services
6.
Trustees' emoluments and reimbursed expenses
2021
£
15,011
2021
£
19,450
2021
£
25,119
32,699
19,450
12,000
9,100
2020
£
5,758
2020
£
18,418
2020
£
25,119
33,739
18,418
6,000
4,500
2020
£
5,758

The trustees received no remuneration during the year (2020 - £nil).

The aggregated amount reimbursed to trustees during the year was £nil (2020 - £nil).

25

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

7. Staff costs and numbers

Staff costs and numbers
Staff costs
Salaries and wages
Social security costs
Pension costs
2021
£
401,100
41,162
17,629
459,891
2020
£
272,195
25,586
4,778
302,559

The number of employees who earned £60,000 or more during the year were as follows:

2021 2020
Number Number
£60,000 - £69,999 1 1
£80,000 - £89,999 1 1

The key management personnel of the charity comprise the Trustees and the Senior Management Team. The total employee benefits and fees of the key management personnel of the charity were £87,315 (2020 - £96,491).

Staff numbers

The average numbers of employees (including casual and part time staff) during the year was made up as follows:


Fundraising
School running/production costs
Support
2021
Number

1
5
4
10
2020
Number
1
3
4
8

8. Pension costs

The company operates a defined contribution pension scheme in respect of its employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £17,629 (2020 - £4,778).

9. Corporation taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

26

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

Develop-
10.
Fixed assets - intangible assets
ment
Costs
Goodwill
£
£
Cost
1st September 2020 /
31 August 2021
63,615
187,574
Provision for
diminution in value
1 September 2020
29,807
93,785
Charge for year
6,362
18,757
31 August 2021
36,169
112,542
Net book values
31 August 2021
27,446
75,032
31 August 2020
33,808
93,789
11.
Fixed assets - tangible assets
Short
leasehold
Fixtures/
property
Equipment
fittings
£
£
£
Cost
1 September 2020
258,528
41,443
27,213
Additions
-
22,495
8,389
31 August 2021
258,528
63,938
35,602
Depreciation
1 September 2020
114,184
25,034
19,523
Charge for year
25,853
4,451
2,395
31 August 2021
140,037
29,485
21,918
Net book values
31 August 2021
118,491
34,453
13,684
31 August 2020
144,344
16,409
7,690
Total
£
251,189
123,592
25,119
148,711
102,478
127,597
Total
£
327,184
30,884
358,068
158,741
32,699
191,440
166,628
168,443

27

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

12.
Debtors
Trade debtors
Other debtors
Prepayments
Accrued income
13.
Creditors: amounts falling due
within one year
Bank loan
Other loans (secured)
Trade creditors
Other creditors
Accruals
Deferred income (note 15)
2021
£
28,483
44,996
38,485
15,000
126,964
2021
£
32,000
37,185
56,964
20,885
41,720
5,780
194,534
2020
£
305,790
45,003
19,311
20,618
390,722
2020
£
8,000
37,185
35,521
23,737
63,097
454,929
622,469

Bank and other short term loans are secured by fixed and floating charges over the charity's assets.

14.
Creditors: amounts falling due
after more than one year
Bank loan
Other loans (secured)
2021
£
415,000
24,790
439,790
2020
£
152,000
61,975
213,975

Bank and other long term loans are secured by fixed and floating charges over the charity's assets.

28

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

15. Deferred income

£

Balance at 1 September 2020
Amount released to incoming resources
Amount deferred in the year
Balance at 31 August 2021
454,929
)
(454,929
5,780
5,780

Deferred income relates to school fees received in advance.

16. Limited by guarantee

The private company is limited by guarantee, registered in EW - England and Wales, and does not have a share capital. Each member gives a guarantee to contribute a sum, not exceeding £1, to the company should it be wound up. At 31 August 2021 there were 4 members.

17. Unrestricted funds Brought Incoming Outgoing Carried
forward resources resources forward
£ £ £ £
General fund 152,552 1,185,151 )
(1,318,969
18,734
18. Restricted funds Brought Incoming Outgoing Carried
forward resources resources forward
£ £ £ £
Digital resources - 3,640 )
(3,640
-
Hardship fund - 4,028 )
(4,028
-
- 7,668 )
(7,668
-

Digital resources

The D'Oyly Carte Charitable Trust awarded £3,640 towards the creation of a digital resource pack for teachers and students, to support young people auditioning at Drama Schools.

Hardship fund

Covid Hardship support bursaries for seven BA (Hons) Acting students.

29

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

19. Analysis of net assets between funds

General
Restricted
funds
funds
£
£
Fund balances at 31 August 2021
are represented by:
Intangible fixed assets
102,478
-
Tangible fixed assets
166,628
-
Net current assets
189,418
-
Long term (liabilities)
)
(439,790
-
18,734
-
Total
£
102,478
166,628
189,418
)
(439,790
18,734

20. Financial commitments

At 31 August 2021 the company had future minimum lease payments under non-cancellable operating leases, with payments falling due as follows:

Due:
Within one year
Between one and five years
21.
Analysis of changes in net funds
Opening
balance
£
Cash at bank and in hand
302,234
Debt due within one year
)
(45,185
Debt due after one year
)
(213,975
)
(259,160
Net funds/(debt)
43,074
2021
2020
£
£
150,000
150,000
402,740
552,740
552,740
702,740
Cash
Other
Closing
flows
changes
balance
£
£
£
)
(45,246
256,988
45,185
)
(69,185
)
(69,185
)
(295,000
69,185
)
(439,790
)
(249,815
-
)
(508,975
)
(295,061
-
)
(251,987

30

FOURTH MONKEY EDUCATION LIMITED

(Limited by Guarantee)

Notes to the Financial Statements for the year ended 31 August 2021

22. Reconciliation of net (expenditure) to net cashflow from operating activities

2021 2020
£ £
Net (expenditure) for the reporting )
(133,818
)
(9,415
period (as per the statement of
financial activities)
Depreciation 57,818 58,858
Dividends, interest and rents from investments )
(18
)
(145
(Increase)/decrease in debtors 263,758 307,420
Increase/(decrease) in creditors )
(451,935
)
(322,091
Net cash outflow from operating activities )
(264,195
34,627

23. Related party transactions

Director of Training Charleen Qwaye is the daughter of Trustee Eileen Asiedu-Addo. She was paid a salary of £63,412 (2020: £60,000) in the year.

31