OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Northern Lines Trustees Report and Financial Statements for the year to 31st March 2022

Charity number: 1169480

[1]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines Trustees' Annual Report Year to 31st March 2022

CONTENTS

Page

  1. Reference and Administrative Information

  2. Structure, Governance and Management

  3. Objects and Activities

  4. Achievements and Performance

  5. Financial Review

  6. Statement of Responsibilities of Trustees

  7. Independent Examiner's Report

  8. Statement of Financial Activities

  9. Balance Sheet

  10. Notes to the Accounts

Reference and Administrative Information

Charity name: Northern Lines, trading as the Javaad Alipoor Company Charity registration number: 1169480 Registered Office: 83 Ducie St, Manchester M1 2JQ Operational Address: Peter House, Oxford St, Manchester M1 5AN

Trustees 2021-22

Catherine Anamaria Wills [chair] Jennifer Reynolds Eileen McAuley Nadia Batool Sophie Collins (resigned 21[st] June 2022)

[2]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Structure, Governance and Management

The organisation is a Charitable Incorporated Organisation, incorporated on 15[th] September 2015 and registered as a charity on 4[th] October 2016. Its governing document is the Constitution dated 15[th] September 2015.

Recruitment and Appointment of Trustees

All trustees are nominated by existing trustees, and elected by a simple majority vote at Trustees' Meetings. In selecting individuals for appointment as charity trustees, the charity trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO. For details of the ongoing trustee recruitment drive, see “Organisational development” on page 7 below.

Objects and Activities

Charitable Objects

To advance the arts for the public benefit by the promotion in particular, but not exclusively, of the art of drama.

Public Benefit

The main activities which deliver public benefit are as follows:

The Trustees are aware of the requirement of public benefit and seek to implement the Charity Commissioners' guidance on public benefit.

[3]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Achievements and Performance

As the Covid-19 pandemic entered its second year Northern Lines continued to adapt and evolve in response. Digital touring continued and other activity was delivered online, then as restrictions eased in the summer of 2021, face to face work returned. This culminated in January 2022 with an international residency in Sydney, Australia where a first version of our new play, Things Hidden Since the Foundation of the World, was shown as part of The Sydney Festival, and an online / live hybrid version of Rich Kids: A History of Shopping Malls in Tehran was also presented.

At the beginning of the year the team continued to work primarily remotely, and then in October we moved into a small office in SPACES, Manchester, which included co-working space for the whole team.

Formal meetings between trustees and staff continued (via Zoom and in person), with regular ongoing contact between the chair and staff to support decision-making.

Fundraising

Arts Council England (ACE)

We successfully applied for the second round of Cultural Recovery Funding which was designed to strengthen organisations as they came out of the early 2021 lockdown. The grant supported staff costs, some time to work with freelance artists and the development of infrastructure for digital work which we intend to continue presenting alongside live work post pandemic. The infrastructure will enable us to improve the distribution of our work worldwide while reducing our environmental impact.

In January 2021 ACE supported us with project funding to make The Colour of Our Politics, a podcast, and to support the development of Things Hidden Since the Foundation of the World as well as Pop Icons, a project which worked with migrant/refugee communities to celebrate the heritage of international pop stars, unknown outside their community.

We also successfully applied for Elevate extension funding for ongoing organisational development until March 2023. The purpose of the fund is to encourage an increase of diverse-led organisations within the National Portfolio (NPO); due to COVID the NPO process has been delayed for one year.

A significant amount of staff time was spent planning and writing an application to ACE to join the National Portfolio from April 2023, funding decisions will be announced in October 2022. We requested £370,000 per year over the 3-year funding period.

Finally, we successfully applied to ACE for £73,500 to support the creation of the full show of Things Hidden Since the Foundation of the World which will be presented at HOME in Manchester and Battersea Arts Centre in London later in 2022. The production will be our first live show since October 2019.

Other Fundraising

In the Spring of 2021, we began working with Caroline McCormack of Achates Philanthropy to develop an ambitious fundraising strategy and evaluation framework to support our artistic plans through to 2024.

[4]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

We have been slower than we hoped to implement the strategy – mostly due to staff capacity, but applications to Trusts and Foundations (Garfield Weston and John Ellerman) to support core costs, and an application to support the future of Gypsy Jams (formally Pop Icons) are now all in progress. (We have previously applied unsuccessfully to John Ellerman but had a strong steer that they would like to see another bid from us in 12 months.)

We received 25K from The British Council to support Things Hidden Since the Foundation of the World in Sydney, as well as 20K support from our Australian partners The National Theatre of Parramatta.

Other Income

We generated just over 41K from our digital touring and earned a 14K commission from The National Theatre of Manheim as well as other small commission pots from our partners on Pop Icons and The Colour of Our Politics.

Artistic Activity

2021 began with the launch of our first podcast, The Colour of our Politics, which explored anti-racism in the UK and how it has been shaped by a rich history of activism and resistance. Each of the 11 episodes focussed on a moment of past political, cultural and community struggles of Black and Asian people in the UK. Javaad and co-creator and cohost Tanya Vital interviewed expert and high-profile guests including Magid Magid, Priyamvada Gopal & Arun Kundnani to discuss those moments and the effect they have had on our present. To date the podcast has reached an audience of over 1400 and prompted a vibrant community online; listeners came from far afield including the USA, India, Saudi Arabia, South Africa and Europe, as well as the UK. We have received messages from two different community education groups saying that they are using the podcast to teach anti-racism in Yorkshire and London. In April 2022 we began a new marketing and engagement campaign to promote a weekly relaunch for each of the episodes.

In May, during the easing of Covid retractions Javaad and writer and performer Chris Thorpe travelled to Mannheim, Germany to co-create Made of Mannheim. The piece was a trilingual production (English, German and Turkish) inspired by Schiller's The Maiden of Orleans and produced in co-production with Theaterhaus G7 and Nationaltheater Mannheim (NTM) as part of the Internationale Schillertage. The Despite the challenges of travelling to Europe at that time, the production was a success with a 5 star review in The Stage. We performed live over 5 nights in June to an audience of 69, with a live stream to open the production, a recording on screen at the Festival Centre and an online showing.

“Potent and thought-provoking reworking of Schiller’s play about Joan of Arc.” (Verity Healey, The Stage)

Prior to our Australian residency to present a first version of Things Hidden Since the Foundation of the World, an in-person R&D had been planned followed by a sharing. Due to Covid this was not possible. Instead, we completed a significant amount of development work online, as well as some work in the rehearsal room. During that time we worked with directors Tanuja Amarasuriya, and Kirsty Housley, and writer Chris Thorpe, providing work for theatre professionals at a time of uncertainty in the industry.

Alongside Things Hidden we continued the development of Pop Icons, our participation project with migrant/refugee communities, building audiences and delivering creative

[5]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

engagement. Although the pandemic impacted on our ability to deliver live events, we were able to work with partners across our four identified locations to connect with local communities and deliver a series of small test events/community engagements for approximately 315 participants:

Then in Bradford we worked with Juice Vamosi to set up a series of meetings with members of the Roma community, and delivered 4 sharing events in the home studios and performance space, Kala Sangam: Gypsy musicians exploring musical heritage and the living heritage of that music, and how the new generation of musicians are re-writing older Slovakian and Hungarian gypsy songs so they are about Bradford.

As a result of this work the project has evolved into two strands:

We continued to digitally tour our show Rich Kids: A History of Shopping Malls in Tehran nationally and internationally including venues in the USA and Canada and two secondary schools (a pilot programme funded by the Cultural Recovery Fund), reaching audiences of over 1500.

We also presented a live / digital hybrid version of the Rich Kids as part of Sydney Festival which was so successful that a larger venue had to be found. The success of this has led to the planning of an Australian digital tour in 2023. The show appeared in Stage Whispers Festival highlights which described it as

“… a darkly comedic, urgent new play about entitlement, consumption and digital technology, that explores the ubiquitous feeling that our societies are falling apart.”

In all we presented three shows of Rich Kids in Australia, with livestream audiences of 150 as well as the Live/Hybrid audiences of 600 which all sold out.

Finally, our residency as part of Sydney Festival in partnership with The National Theatre of Parramatta culminated with digital and live presentations of a first version of Things Hidden Since the Foundation of the World at the Festival. We were a major part of the 2021/22 UK/Australia season which was the largest ever cultural exchange between the two countries. As well as financial support amounting to Aus$50,000, this was an invaluable time of development, and we worked with dramaturg Natalie Diddams, Chris

[6]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Thorpe and many of the team who will create the final show in Autumn 2022. We had an in-person audience of 160 for the sharing, and approximately the same again online.

Organisational Development

We have followed government guidance relating to working from home when it has been in place, using zoom or teams for regular communication. From October we started to use our new office, although with the Omicron surge in December 2021 and January 2022 we were back at home for a period

The trustees and team have worked hard this year to continue to build the foundations of a company capable of delivering ambitious artistic, engagement & organisational plans. This has included implementing new management, finance & HR systems, overhauling all IT and communications methods and writing new policies. As mentioned above we have worked with consultant Achates Philanthropy to create a fundraising strategy.

The focus is now on the recruitment of new trustees. A skills audit has been carried out and a recruitment pack written. Both trustees and staff recognise the value in a deepening diversity as well as a wider range of skills to support the next stage of development

In March 2022 the chair led the first annual board away day which included a session led by Achates on how the trustees can support the delivery of the fundraising strategy.

This year we have begun to look at staff development. As well as regular 1-2-1s and a CPD budget for each member of staff, we are working with The Growth Company in Manchester who are experienced in helping organisations develop new ways to support staff to develop & make the most of opportunities to move their careers forward, as well as improving and developing leadership skills. Each member of staff is also allocated a board buddy as their personal contact.

Challenges and the impact of COVID 19

A second year of Covid restrictions have been tiring. A main challenge has been planning as changes to Covid rates and restrictions have meant last minute changes. Although there have been no more lockdowns, we have been sensitive to the personal circumstances of partners and collaborators which may mean they don’t feel comfortable working in person.

Restrictions, quarantines, and tests have all become part of international travel, with the risk of people not being able to travel at the last minute.

As outlined above the development of ‘Things Hidden Since the Foundation of the World’ and ‘Pop Icons’ were particularly impacted by the lockdowns of early 2021.

Trustee recruitment has been delayed, mostly due to capacity.

Areas for Development

Both trustees and staff recognise that a major area for development is evaluation and measuring the impact of our work including data collection. This is a priority going forward

[7]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

and our work with Achates Philanthropy is supporting us including creating logic models for each project in order to track and evaluate progress. A priority for our administrator is to develop data collections systems for audiences, participants and collaborators.

In 2022-23 we will also work on measuring our environmental impact, particularly in relation to touring both live and digital. We plan to work with a consultant on this and have budgeted accordingly.

Financial Review

The accounts for the period show a surplus on unrestricted funds.

The annual budget is approved by the board of trustees prior to each new financial year. Fundraising targets are realistic and income and expenditure is monitored monthly by the general manager. Management accounts are prepared for trustee meetings (at least quarterly). Where income targets are not met as expected, re-budgeting take place by the General Manager and Senior Producer to reduce expenditure. Overheads are minimal. Therefore the trustees are satisfied that the charity is a going concern, and will continue to be for the foreseeable future.

Reserves Policy

The trustees have established a policy to provide for any sudden and unexpected loss of income, whereby the unrestricted funds should equal at least three months of core running costs, which equates to around £20,000. At the balance sheet date the free cash reserves amounted to £51,625 (2021 £9,656); of this £11,000 is set aside as match funding. £10,000 of the remainder has been set aside in a Designated Fund towards the reserves target.

[8]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Statement of Responsibilities of the Trustees

Trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charitable company for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations.

The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees confirm that to the best of their knowledge there is no information relevant to the Independent Examination of which the Examiner is unaware.

The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant financial information and that this information has been communicated to the Examiner.

The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Approved by the trustees on 13[th] December 2022 and signed on their behalf by:

………………………………………………………… Catherine Anamaria Wills, Trustee

………………………………………………………… Nadia Batool, Trustee

[9]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Independent examiner's report to the trustees of Northern Lines

I report on the accounts of the Charitable Incorporated Organisation for the year to 31[st] March 2022 which are set out on pages 11 to 18.

Responsibilities and basis of report

As the trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

………………............................................................................

14[th] December 2022

Rupert Taylor Easton Business Centre, Felix Road Bristol BS5 0HE

[10]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines Statement of Financial Activities

(incorporating Income & Expenditure Account) Year to 31st March 2022

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
[see Note 12]
Notes £ £ £ £
Income:
Donations [2] - 412 412 16,338
Charitable activities [3] 79,085 165,798 244,882 116,982
----------------- ----------------- ----------------- -----------------
Total Income 79,085 166,210 245,295 133,320
Expenditure:
Fundraising [4] - 8,575 8,575 -
Charitable activities [5] 37,554 165,275 202,830 139,907
----------------- ----------------- ----------------- -----------------
Total Expenditure 37,554 173,850 211,405 139,907
----------------- ----------------- ----------------- -----------------
Net Income / (Expenditure) 41,530 (7,641) 33,890 (6,587)
Transfers between funds [9] 1,205 (1,205) - -
----------------- ----------------- ----------------- -----------------
Net Movement in Funds 42,735 (8,846) 33,890 (6,587)
Total funds brought forward 10,204 46,655 56,860 63,446
----------------- ----------------- ----------------- -----------------
Total funds carried forward 52,940 37,810 90,749 56,860

[11]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines Balance Sheet As at 31st March 2022

2022 2021
Notes £ £
Fixed Assets [6] 1,315 548
Current Assets
Debtors and prepayments [7] 31,606 28,345
Cash at bank and on hand 72,016 40,127
----------------- -----------------
103,622 68,472
Current Liabilities
Creditors and accruals [8] 14,188 12,161
----------------- -----------------
Net Current Assets 89,434 56,312
----------------- -----------------
Net Assets 90,749 56,860
The funds of the charity:
Unrestricted funds:
General funds [9] 30,625 9,656
Designated funds [9] 22,315 548
Restricted funds: [9] 37,810 46,655
----------------- -----------------
90,749 56,860

Approved by the trustees on 13th December 2022 and signed on their behalf by:

……………………………………………… ……………………………………………… Catherine Anamaria Wills Nadia Batool Trustee Trustee

[12]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines Notes to the Accounts Year to 31st March 2022

[1] Principal Accounting Policies

The principal accounting policies adopted in the preparation of the financial statements are set out below.

(a) Basis of preparation The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), as amended by Update Bulletin 1 issued on 2nd February 2016, and the Charities Act 2011. Northern Lines 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). (b) Preparation of the accounts on a going concern basis The charity's balance sheet at 31st March 2022 is in surplus, and grant funding for 2022-23 has been secured for the planned activities of the charity. Therefore the trustees are satisfied that the charity s a going concern on an ongoing basis. For more details, see the "Financial Review" above. (c) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of activities is deferred until the criteria for income recognition have been met (see Note 7). (d) Donated services and facilities Donated professional services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity is probable and that economic benefit can be measured reliably. There were no such donations during the year in question. In accordance with the Charities SORP (FRS 102), the general volunteer time of trustees and volunteers is not recognised with any monetary value. (e) Interest receivable 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. (f) Fund Accounting [i] Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. [ii] Designated funds are unrestricted funds set aside by the Management Committee for particular purposes. [iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. (g) Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is expressed net of VAT where charged. Expenditure is classified under the following activity activity headings: [i] Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. There were no such costs during the year in question. [ii] Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, and those costs of an indirect nature necessary to support them. [iii] Other expenditure represents those items not falling into any other heading. There were no such costs during the year in question. (h) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. These include office costs, finance, personnel, payroll and governance costs which support the charity's charitable activities.

[13]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines Notes to the Accounts (continued) Year to 31st March 2022

(i) 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. (j) Fixed Assets

Tangible fixed assets are written off over the expected useful life of the asset, at 25% per annum on the reducing balance method. Individual items costing less than £500 are not treated as fixed assets.

(k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

(l) Cash at bank and in hand Cash at bank and cash 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 account.

(m) Creditors

Creditors are recognised where the charitable company 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 are normally recognised at their settlement amount after allowing for any trade discounts due.

(n) 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.

[2]
[3]
2022
2022
2022
Unrestricted
Restricted
Total
Income from donations
£
£
£
Donation from JA Arts Productions Ltd
-
-
-
Other donations
-
412
412
---------------
---------------
---------------
-
412
412
2022
2022
2022
Income from charitable activities
Unrestricted
Restricted
Total
£
£
£
Grants:
Arts Council of England
-
125,958
125,958
British Council
10,000
-
10,000
Trusts and foundations
-
3,000
3,000
---------------
---------------
---------------
Total grants
10,000
128,958
138,958
Box office and ticket sales
-
-
-
Performance fees
66,894
-
66,894
Commissions and other fees
1,600
35,300
36,900
Royalties
591
-
591
Reimbursed expenses
-
1,540
1,540
---------------
---------------
---------------
Total income from charitable activities
79,085
165,798
244,882
2021
2021
2021
Unrestricted
Restricted
Total
£
£
£
731
15,606
16,337
2
-
2
---------------
---------------
---------------
733
15,606
16,338
2021
2021
2021
Unrestricted
Restricted
Total
£
£
£
-
20,825
20,825
-
25,000
25,000
-
-
-
---------------
---------------
---------------
-
45,825
45,825
959
262
1,221
18,788
16,787
35,575
22,361
12,000
34,361
-
-
-
-
-
-
---------------
---------------
---------------
42,107
74,874
116,982

The charity receives government grants from the Arts Council and the British Council to support its activities. The total value of such grants in the year was £135,958 (2022 £45,825). There are no unfulfilled conditions or contingencies attaching to these grants in 2021-22.

[4] Analysis of expenditure on fundraising

Total Total 2022 2021 £ £ Fees to fundraisers 8,575 - ----------------------------8,575 -

[14]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines Notes to the Accounts (continued) Year to 31st March 2022

[5] Analysis of expenditure on charitable activities

Total Total
2022 2021
£ £
Direct costs:
Artistic fees 41,775 26,907
Production fees 7,125 8,983
Other production costs 22,130 12,638
Project travel and subsistence 8,984 1,800
Marketing 6,518 50
Royalties 1,075 -
Other direct costs - 56
--------------- ---------------
87,607 50,434
Support costs:
Salaries 57,346 48,707
Recruitment 530 -
Training 197 294
Travel and accommodation 2,555 -
Meeting costs 1,473 -
Professional fees 41,136 35,817
Office costs 817 894
IT costs 794 -
Insurance 1,092 -
Rent, rates, heat & light 6,303 1,732
Bank charges 141 151
Website 131 927
Subscriptions 404 292
Sundry expenses 1,090 173
Accountancy 439 -
Fee for Independent Examination 336 303
Depreciation 438 183
--------------- ---------------
Total Support Costs 115,223 89,473
--------------- ---------------
Total Expenditure 202,830 139,907

As the charity only undertook one kind of activity during the year, support costs have not been apportioned.

[6] Tangible Fixed Assets
Equipment
Equipment
2022
2021
Cost
£
£
Opening balance
731
-
Additions during the year
1,205
731
---------------
---------------
1,936
731
Depreciation
Opening balance
183
-
Charge for the year
438
183
---------------
---------------
621
183
---------------
---------------
Net Book Value:
1,315
548

[15]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines

Notes to the Accounts (continued) Year to 31st March 2022

[7]
[8]
[9]
Debtors and prepayments
2022
2021
£
£
Trade debtors
26,614
28,345
Prepayments
1,344
-
Rent deposit
1,157
-
VAT refund due
2,492
-
---------------
---------------
31,606
28,345
Creditors
2022
2021
Amounts due within 12 months:
£
£
Trade creditors
13,852
10,873
Accruals
336
252
VAT liability
-
1,036
---------------
---------------
14,188
12,161
Movements in funds
Balance at
Transfers
Balance at
[for previous year, see Note 11]
31/03/2021
Income Expenditure
between 31/03/2022
funds
Restricted Funds:
Arts Council - Elevate
3,462
107,252
(72,179)
(1,205)
37,330
Arts Council - Creating in Uncertainty
18,193
33,460
(51,173)
-
480
Arts Council - Cultural Recovery Fund
-
25,498
(25,498)
-
-
British Council
25,000
-
(25,000)
-
-
---------------
---------------
---------------
---------------
---------------
Total Restricted Funds:
46,655
166,210
(173,850)
(1,205)
37,810
Unrestricted Funds:
Designated Funds:
Fixed Asset Reserve
548
-
(438)
1,205
1,315
ACE match funding reserve
-
-
-
11,000
11,000
Core funding designated fund
-
-
-
10,000
10,000
---------------
---------------
---------------
---------------
---------------
Total Designated Funds:
548
-
(438)
22,205
22,315
General Funds
9,656
79,085
(37,116)
(21,000)
30,625
---------------
---------------
---------------
---------------
---------------
Total Unrestricted Funds:
10,204
79,085
(37,554)
1,205
52,940
---------------
---------------
---------------
---------------
---------------
Total Funds:
56,860
245,295
(211,405)
-
90,749

The Arts Council Elevate grant is for organisational development, to improve the charity's resilience. The Arts Council "Creating in Uncertainty" grant is to make a podcast and further develop two new shows. The Arts Council "Cultural Recovery Fund" grant is to support the charity in returning to a sustainable operating model following the Covid lockdowns.

The British Council grant is to support Australian touring costs for two new shows.

The transfer from the Arts Council Elevate fund to the Fixed Asset Reserve is to cover future depreciation on assets funded from this grant.

The Fixed Asset Reserve provides for future depreciation of equipment.

The ACE Match Funding Reserve holds funds required to secure future grant funding.

The Core Funding Designated Fund provides for contingency in the event of loss of funding, as per the Reserve policy.

[16]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines Notes to the Accounts (continued) Year to 31st March 2022

[10] Payments to trustees and related party transactions

No trustees received remuneration for acting as trustees during the year (2021 nil).

One trustee received payments totalling £1,722 for PR services to the charity (2021 £2,654 to one trustee). Such payments are permitted by the charity's governing document and compliant with Section 185 of the Charities Act 2011.

There were no expenses payments to trustees during the year (2021 nil).

There were no other related party transactions during the year (2021 nil).

[11] Staff costs
2022
2021
£
£
Salaries
55,035
47,417
Employer's National Insurance
1,099
321
Employer pension
1,212
970
---------------
---------------
57,346
48,707

The average number of employees during the year was 2.0 (2021 1.8), and the full time equivalent 1.5 (2021 1.3).

No employee earned over £60,000 per annum during the year.

The key management personnel of the charity during the year were the trustees, the Executive Producer and the General Manager. The total employee benefits paid to the key management personnel during the year was £56,950 (2021 £52,663), this being the salaries and fees paid to the Artistic Director and General Manager.

[12] Previous year comparison

Movements in funds Balance at Transfers Balance at
31/03/2020 Income Expenditure between 31/03/2021
funds
Restricted Funds:
Arts Council - Elevate 53,977 16,287 (66,801) - 3,462
Arts Council - National Lottery 8,352 29,868 (38,220) - -
Arts Council - Creating in Uncertainty - 19,325 (1,132) - 18,193
British Council - 25,000 - - 25,000
--------------- --------------- --------------- --------------- ---------------
Total Restricted Funds: 62,328 90,480 (106,153) - 46,655
Unrestricted Funds:
Designated Funds:
Fixed Asset Reserve - - - 548 548
--------------- --------------- --------------- --------------- ---------------
Total Designated Funds: - - - 548 548
General Funds 1,118 42,840 (33,754) (548) 9,656
--------------- --------------- --------------- --------------- ---------------
Total Unrestricted Funds: 1,118 42,840 (33,754) - 10,204
--------------- --------------- --------------- --------------- ---------------
Total Funds: 63,446 133,320 (139,907) - 56,860

[17]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Northern Lines Notes to the Accounts (continued) Year to 31st March 2022

[12] Previous year comparison (continued)

Statement of Financial Activities 2020-21 Unrestricted Restricted Total
funds funds funds
2021 2021 2021
£ £ £
Income:
Donations 733 15,606 16,338
Charitable activities 42,107 74,874 116,982
----------------- ----------------- -----------------
Total Income 42,840 90,480 133,320
Expenditure:
Charitable activities 33,754 106,153 139,907
----------------- ----------------- -----------------
Total Expenditure 33,754 106,153 139,907
----------------- ----------------- -----------------
Net Income / (Expenditure) 9,086 (15,673) (6,587)
Transfers between funds - - -
----------------- ----------------- -----------------
Net Movement in Funds 9,086 (15,673) (6,587)
Total funds brought forward 1,118 62,328 63,446
----------------- ----------------- -----------------
Total funds carried forward 10,204 46,655 56,860

[18]

Doc ID: 86fae56e47175f691e13f9ca854196b5b33407ab

Audit trail

TITLE Annual Accounts FILE NAME Northern Lines CI...21-22 - draft.pdf DOCUMENT ID 86fae56e47175f691e13f9ca854196b5b33407ab AUDIT TRAIL DATE FORMAT DD / MM / YYYY STATUS Signed

14 / 12 / 2022 Sent for signature to Catherine Anamaria Wills 11:55:38 UTC (anamaria@culturaltransitions.co.uk), Nadia Batool (nadiabatool@me.com) and Rupert Taylor (rupert.taylor@rocketmail.com) from sarah@javaadalipoor.co.uk IP: 95.175.213.190 14 / 12 / 2022 Viewed by Catherine Anamaria Wills 13:47:43 UTC (anamaria@culturaltransitions.co.uk) IP: 86.16.162.221 14 / 12 / 2022 Signed by Catherine Anamaria Wills 13:48:14 UTC (anamaria@culturaltransitions.co.uk) IP: 86.16.162.221 14 / 12 / 2022 Viewed by Nadia Batool (nadiabatool@me.com) 15:30:34 UTC IP: 82.24.42.109

Audit trail

TITLE Annual Accounts FILE NAME Northern Lines CI...21-22 - draft.pdf DOCUMENT ID 86fae56e47175f691e13f9ca854196b5b33407ab AUDIT TRAIL DATE FORMAT DD / MM / YYYY STATUS Signed

14 / 12 / 2022 Signed by Nadia Batool (nadiabatool@me.com) 15:31:17 UTC IP: 82.24.42.109 15 / 12 / 2022 Viewed by Rupert Taylor (rupert.taylor@rocketmail.com) 03:55:43 UTC IP: 157.41.250.43 15 / 12 / 2022 Signed by Rupert Taylor (rupert.taylor@rocketmail.com) 03:56:56 UTC IP: 157.41.250.43 15 / 12 / 2022 The document has been completed. 03:56:56 UTC