.f)I'i*-.
Charity Reglstralbon No. 1170429
Company Reglstration No. 10232477 (England and Wales)
FRINTON SUMMER THEATRE
ANNUAI REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
tc
accounts. tax. legal . financial planning
92 Station Road
Clarton on Sea
Essex
C015 ISG
*ABUM9ZIC'
tW0112023
COMPANIES H￿SE
#195

FRINTON SUMMER THEATRE
CONTENTS
Company information
Trustees, report
Independent examiner'5 report
Statement of financial activities
Balance sheet
Notes to the financial staternents
9-13

FRINTON SUMMER TMEATRE
LEGAL ANO ADMINI￿RATIVE INFORMATION
Truslees
J Armstrong
C Brill
H Cole
J Dias
P Dias
A Ellis
Rmèx
IAppointed 17 October 20221
(Appointed 2 April 20221
K Waltham
(Appointed 13 November 20221
Charlty number
1170429
Company number
10232477
Prlncipal add￿sS
Oak Lodge
20 Second Avenue
Frinton on Sea
Essex
C013 9EA
Re8iStered office
92 Stition Road
Clacton on Sea
Essex
COIS ISG
Independent examiner
TC Grovp
92 Station Road
Clarton on Sea
Essex
C015 ISG

FRINTON SUMMER THEATRE
TRUSTEES. REPORT (INCLVOING DIREcfoRS' REPORT)
FOR THE YEAR ENDED30SEPTEMBER 2022
The trusiees p￿sent their report and financial statements for the year ended 30 September 2022.
The financial sLitements have been prepa￿d in accordance with the acC￿n￿"n8 policies set out in note I to the
thnancial statements and Comp￿ with the ¢harrty's governing dtxument, the Companies Act 2006 and
"Accounting and Reporring by Charitie5.' Statement of Recommended Practr"ce applicable to charitses p￿parIng
Iheir accounts in a¢cordan¢e with the Financial Repo￿.nE Standard applicable in the UK and Republic of Ireland
IFRS 1021" las amended for accounting period5 commencing from l January 20161
Objectlves and ècrlvldes
To promote and advance performance arts, most particular the arts of theatre, opera and ballet including
through the p￿sentatIOn of a summer season of theatrical performance5 in Frinton on Sea.
Frinton Summer Theatre runs a seven-week season in July and August. Its home is the McGrigor Hall (formerly
the Wl Hall). It performs one play a week in repertory I'weekly Rep'l. It ts one of the few remaining theatres in
the UK to undertaken Weekly Rep. Although week￿ Rep is now a rarity in the theatrical world, FrintLn Summer
Theatre enjoys a considerable reputation in the theatrical industry. It has been the Sta￿ng point for many well-
known names in the Theatre including Julie Christie. Anthony Sher. Michael Denison, Jane Asher. Vanessa
Redgrave, Owen Teale, Linda Bellingham and Neil Dudgeon.
Achievements and performance
Following a very challenging year when the theatre had to close due to the pandemi¢. Frinton Summer Theatre
produced a slightly limited season in 2021 which. wrth support from the Government's Cukural Recovery Grant.
saw a gradual return in audience numbers to approximately 49% of capacrty. (Against a pre-pandemic average
of 80%). Our 2021 budget was in fact based on the possibility that we M￿ht only achieve 50% houses.
In considering 2022, it was decided by the Board of Tmstees and the Producer. that we shoukl look to a season
that would see a return to normalr<y. We budgeted for a return to normal capacity, underpinned by tFe fact
that we had managed io retain approximately £45.000 from the initi.al Government Recovery Grant. We
therefore planned a season of six Pfoductions in the McGrigor Hall and a return to our much-celebrated
musical production in a tent on the Greensward.
The productions we￿.
Ladies in Lavender
Ghosts of the Titanic
A Bunch of Arnateurs
Home I'm Darling
McM)nlight and Magnolias
David Copperfield
And in the tent, we were lucky enough to be the onty theatre in the UK to be granted the rights to stage "Jesus
Christ Superstar" for 2.5 weeks in the musicals s￿ year.
As the summer 2022 season approached. we became aware thai industry-wide, theatre audien￿$ were not
returning in their usual numbers in the way that we had hoped. There was a certain level of anxiety as to
whether we tould recoup costs albeit with a £45.1)￿ cushion from the previous Government Grant. As v
entered the season. it became clear that induSt￿Wide. there had been a 28% drop in expected audience
figures.

FRINTON SUMMER THEATRE
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR ThE YEAR ENDED 305EPTEMBER 2022
In the event, in Frinton. we ended up achieving approximatety 64% audience attendance in the McGrigor Hall
(therefore only a 16% drop in expected audience attendance) and approximate￿ 67% in the tent 113%
dropl. Overall, Iherefore. Frinion Summer Theatre achieved aUd￿nCeS above the naDonal average. and we are
very grateful to all those a¢tor5, technicians, operating crew. trustees and volunteers - who contributed to this
suctess. The Season in the h311 had mixed audience attendance IA Bunch of Amateurs was the biggest seller.
David Copperfield the least) but overall wa5 hailed a critical and creative success by audiences and production
staff alike.
Given the increased costs to stage the musical in the tent, the Trustees took the decision to ask 10 of our
supporters to become 'Theatre Angels, and provide an investment of £5,000 each. unsecured in the
production. The agreement was that the money would be refunded with a dividend of IO% if the production
made a proht. The production broke even. so the dividend was not paid but all the Angels were offered their
money back. In the event, a total of £16.0￿ was donated by Angels and will be used for the future of the
theatre. Jesus Chrill Superstar was acclaimed Frinion-wide and beyond and received three five-5tar reviews in
local and national press.
Total 2022 season Costs were over £4￿,(xxI. In the McGri8or Hall we made an overall loss {mainly (kne to the
duced audience artendancel and in the tent we broke even. Other running costs for the year contriixjted to
Ihe overall operating loss. However. the ¢ombination of a temporary increased government ￿R (Theatre Tax
Credit). the reiained ffinancial cushion from the previous CRG Icultural Recovery Grant). donatr.ons from
supporters of the theatre and successful concession sale5 have enabled us to produce a profit for the year.
The cash at bank figure in the account5 15 decepb.ve if taken on its own. Once we have paid the ¢￿dItorS
linvoices received after Balance Sheei datel, repaid £34,¢YXI to the Angels and received the tax ¢￿dIt. FST will
be in a slightly improved position from when we started the 2022 season. However ongoing fundraising and
rant applications will continue to be essenn.al to our survival. as tickei sales alone onty cover Ell% of total
costs.
For the first time ever. the Charity inirodu¢ed an Outreach Strategy whereby young people with Special
Education Needs took part in drama workshops and young people attended a special producrion of Elephant in
the Garden in the tent. This was funded in part by St James's Place Found3ts"on. Other lotal businesses stepped
up to provide sponsorship and adverDsin8 for the season- an 3￿nyt of funding we plan to develop further.
Finally. changes were made to the setup of the Board of Trustees which in turn have created greater diversf(v
lin terms of age, educaD"onal background. geographic reach. religious heritsge. and experiencel- Angela
G05tling rekn"red, and we welcomed Andrew Ellis. Karen Wamham and Helen Cole to strengthen the running of
the theatre. Our Patron, Richard Wilson also retired. and we were delighted that Jane ￿her agreed to take over
the role. Trustees have produced a 5 and 10 year straiegy which builds on our outreach work this ytsr and our
approach to developing young tslent by Continuing to give jobs to young peop￿ strnight out of drama school
and technical theatrical study.
Flnan¢lal review
The auounts for the year show a net surplus of £40,869.
Reseryes ai the balance sheet date amounted to £164.879. All the ￿SeNeS are unrestricted.
Reserve5 are held to ensure the Charily has enough reserve funding in pla¢e to cover planned expenditure,
takin8 account of known future revenue streams. There S a relatively small level of unre5trirted funding at the
balance sheet date, but the intentiort is to build unrestricted reserves over the next 3 to 5 years li line with the
charity's, oper3b.onal plans.

FRINTON SUMMER THEATRE
TRUSTEES. REPORT IINCiUDING DIREcfoRS' REPORT) ICONTINUED)
FOR THE YEAR ENDED 30SEPTEM8ER2022
Strurture* goveman¢e and mana8ement
Frinton Summer Theatre is a registered charity INO. 11704291. The company was established with 501ely
charitable objects and has operated within these since incorporatr.on so it is treated as a charity from inception.
It obtained formal registraiion with the Charity Commission on 28 November 2016.
The first trustees of the charity were appointed on incorporation. Subsequent irustees can be appointed by the
trustees and the￿ is no limit to the term of offi.ce. There must be a minimum of 3 irustees at any given time.
The board is responsible for the strategic management of the charity and for seth.ng polKy. The day to day
operational management is delegated to the Executr"ve Directors.
All trustee5 8ive their time and e¥perti5e on a voluntsry basis and receive no remuneration or other benefits.
The Trustees of the charity have referred to the guidance in the Charity Commission'$ general guidance on
Publi¢ Benefi"t when reviewing rts aims and objethves and in plannin8 the Charity's future ath"vities. including
its guidance 'Public benefit.. running a charity IPBS21.
The trusiees, who are also the directors for the purpose of company law, and who Served during the year and
up to the date of 5i8nature of the financial statements were=
J Armstrong
H Cole
J Dias
(Appointed 17 October 20221
P Dias
A Elli5
A Gostling
Rmax
K Waltham
(Appointed 2 April 20221
(Resigned 17 Ortober 20221
(Appointed 13 November 20221
The Irustee5' report was appro
he BRard of Trustees.
C Brlll
Trustee
Dated..
111ILIL

FRINTON SUMMER THEATRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FRINTON SUMMER THEATRE
I report to the trustees on my examinab.on of the financial statements of Frinton Summer Theatre trhe
char.ityl for the year ended 30 September 2022.
Responsibilities and basi5 of report
A5 the trustees of the charity land also its directors for the purposes of company lawl you are responsible for
the preparation of the financial sLitements in accordance with the requirements of the Companies Art 2(J)6
(the 2006 Act).
Having satisfied myself that the financial statements of the charity a￿ not required to be audited under Part
16 of the 2006 Act and a￿ eligible for independent examination. I report in respect of my examination of the
charily's tinancial statements carried ¢)ut under section 145 of the Charities Act 2011 (the 2011 Act). In
carrying out my examination I have followed all the applicable Directions given by the Charrty Commission
under section 1451Sllbl of the 2011 Act.
Independent examiner's statement
Since the char-rt￿5 gross income exceeded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a
member of , which is one of the I￿ted bodies.
I have completed my examiftation. l ¢onfirm that no Matte￿ have come to my attention in connection with
the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the chartty as required by section 386 of the 2006 Act,. or
the h'nancial statements do not accord with those records- or
the fi'nancial statements do not comply with the accounting requirements of sertion 396 of the 2(K)6 Act
other than any requirement that the accounts give a true and fair view which is not a matter considwed
as part of an independent e¥amination,' or
the linancial statements have not been prepared in accordance wtih the method5 and principles of the
Statement ol Recommended Practice for accounting and repomn8 by charittes applicable to charits'es
preparin8 their accounts in accordance with the Financial Reportin8 Stsndard applicable in the UK and
Republi¢ of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination to whrh
attention should be drawn in this report in order to enable a proper understsnding of the financial
statements to be reache
Simon Garner FCA
Independent Examiner
TC Group
92 Station Road
Clacton on Sea
E55ex
C015 ISG

FRINTON SUMMER THEATRE
STATEMENT OF FINANCIAL AcfMTIES
INCLUOING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED305EPTEMBER 2022
Unrestrlrted
funds
2022
Total
2021
Notes
Donations and legacies
Charitable activities
62,559
3W.317
174,678
138,158
Totsl Income
362,876
312,836
ndlture on:
Chantable activitres
416.179
213,312
Net lexpenditurellincome Iw the yearl
Net loutgoing)lincomin8 resources
153,303}
99,524
Olher recognlsed zalns and losses
Other gains or losses
94,046
17,192
Net mcNement In funds
40.743
116,716
Fund balances at l October 2021
124,010
7,294
Fund balances at 30 5eptsmber 202Z
164,753
124.010
The 5tstemeni of linancial artivities includes all gains and 1055e5 recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expend*ure account
under the Companies Act 2(N)6.

FRINTON SUMMER THEATRE
BALANCE SHEET
AS AT305EpfEM8ER2022
2022
2021
P4otes
Fixed assets
Tangible asseis
Current assets
Debtors
Cash at bank and in hand
14.967
14.340
io
99.190
136.563
44,144
78.289
235.753
122.433
Credltors: amount5 falling due within
one year
li
185.9671
112,7631
Net current assets
149,786
109,670
Totsl assels less current Ilabllltles
164,753
124.010
Income funds
Unrestricted funds
164,753
124.010
164,753
124.010

FRINTON SUMMER 7HEATRE
BALANCE SHEET (CONTINUED)
ASAT30SEPTEMBER 2022
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies
Act 2006, for the year eDded 30 September 2022.
The trustees acknowledge their responsibiliknes for ensuring that the charity keeps accountin8 ￿CordS which
comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the
state of affairs of the company as at ihe end of the financial year and of its incoming resources and application of
resources. including its income and expendiiure. for the financial year in accordance with the ￿Q￿reMentS of
se¢tions 394 and 395 and which otherwise Comp￿ with ihe requirements of the Companies A¢t 2￿6 reb*in8 to
financial staiements, $0 far as applicable to the company.
The member5 have not required the company to obtain an audit of its financial statements for the Year in
question in accordance with section 47&
These fi'nancial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
he financial statements were approved by the Trustees on ....
ias
Trustee
Company Registration No. 10232477

FRINTON SUMMER TrIEATRE
NOTES TO THE FINANaAL STATEMENTS
FOR THE YEAR EAIDED 30 SEPTEMBER 2022
Accountin8 pollcles
Charlty Inlormarfon
Frlnton summer Theatre is a private company limited by guarantee incorporated in England and Wales.
The registered address is 92 Statr"on Road, Clacton on Sea. Esse4 C015 ISG.
1.1 Accounting convention
The financial statements have been prepared in accordance wtth ihe Companies Att 2(￿6 and "Accounting
and Reporting by Charities.. Statement of Recommended Practice applic3ble io charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of I￿land
IFRS 1021- las amended for accounting periods commencing from l January 20161. The charity is a Publc
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities apptying FRS 102 Update Bulletin
I not to prepare a Ststement of Cash Flovts.
The financial Statements are prepared in sterlin& which 15 the functional currency of the charity- Monetsry
amounts in these financial statements are rounded to the nearest £.
1.2" Galng concem
At the time of approving ihe financial staternents. the trustees have a ￿¥s¢￿¥ble expertotion that the
chariiy has adequaie resources io continue in operational existence for the foreseeable future. Thus the
trustees conrinue to adopi the going concern basis of accounting in preparin8 the linancial 51atements.
1.3 Charitable funds
Unrestricted funds are available foi use at the discretiorb of the trustees in furtherance of their charitable
objectives unless the funds have been designated for other purposes.
Restrirted funds are subject to specific conditr.ons by donors as to how they may be used. The puryx)ses and
uses of the restricted funds are set out ID the notes to the financial statements.
1.4 Incomln8 resources
Income is recognised when the charity is legal￿ entr.tled to rt after any performance conditions hwe been
met, the amounts can be measured reliabty. and it is probable that income will be received.
Cash donations are rKogni5ed on receipt. Other donation5 are recognised once the charity has been
notified of the tlonarion, unless performance condtD"ons require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of co¥enant is rewnised at the time
of the donation.

FRINTON SUMMER THEATRE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR EAIDEO 30SEPTEM8ER 2022
Account6n8 polkles
Icontinuedl
1.5 Tangible fixed assels
Tangible fixed assets are initially measured at cost and 5ub5equently measured at cost or Val￿￿On, net of
depreciation and any impairment losses.
Depre¢iation is recognised so as to write off the cost or valuation of assets their residual values over
Iheir usetul lives on the foll¢)win8 bases-.
Plant and equipment
Computers
25% reducing balance
25% reducing balance
The gain or loss arising on ihe disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the assei, and 15 reCOgn￿ed in net incomellexpendilurel for the year.
1.6 Cash and cash eqyivalents
Cash and cash equivalents include cash in hand. deposits held at tall with bank5, Other short-term liquid
investments Wlth original maturities of three months or less, and bank overdrafts. Bank overdraft5 are
shown within borrowings in Current liabilities.
CTilical accounting ertimate5 and judgernents
In the application of the charity's accounting polbcies, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily app3rerbt
from other Sources. The estimates and associated assumptions are based on historical experience and other
facto￿ that are considered to be relevant. Actual results may differ from these estimates.
The estimates arld undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
estirnates are reco8nised in the period in which the estimate is revised Whe￿ the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current ènd future
periods.
During the year no estimates or assurnptions were required.
Donad¢ns and teBacles
Unrestrirted
funds
Total
2022
2021
Donations and gifts
Government grants received
49.713
12,846
11.541
163,137
62,559
174,678
10-

FRINTON SUMMER THEATRE
NOTES TO THE Fif4ANaAL STATEMENT5 ICONTINUEDI
FOR THE YEAR ENDED 30SEPTEM8ER 2022
Don*lons and le8aciÈs
Icontinuedl
Grants receivable for core activlties
Arts Council Grani
Tendring District Council Grant
10,000
2,846
156,000
7.137
12,846
163,137
Charitable art￿￿tIeS
Charitable
Income
Charitable Income
2022
2021
Box office income
Ice creamlprogramme and book sales
260,285
40,032
110,422
27,736
300,317
138,158
Charitable activities
Ctharitable Charltsble
Expenditure Expendlture
2022
2021
Depreciation and impairment
ArtiSkn"c programme
4.989
350,419
4.780
190,191
355.408
194,971
Share of supwrt costs (see note I
60,771
18,341
416,179
213,312
Support costs consist of £58.125 12021.. £15.8211 of O¥Erheads and É2,64612021: £2.5201 relating to an
Independent Examination.
11

FRINTON SUMMER THEATRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED30SEPTEMBER 2022
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits frcm the
charity during the year.
Employees
There wefe no employees during the year.
Other galns or Ios5e5
Unrestrlrted
fvnds
Total
202Z
2021
Theatre Tax Relief
94,046
117.1921
Tan8lble fixed assets
Totsi
equi￿1
Cost
At l October 2021
Additions
18,897
5,618
3.281
22.178
5,618
At 30 September 2022
24,515
3,281
27,796
Depre¢lation and irnpairnient
At l October 2021
Depreciation charged in the year
6,101
1,738
386
7,839
4,990
At 30 September 2022
10,705
2,124
12,829
Carrylng amount
At 30 September 2022
13,810
1.157
14.967
At 30 September 2021
12.797
1.543
14,340
12-

FRINTON SUMMER THEATRE
NOTES TO THE FINANCIAL STATEMENTS {coKnNUEDI
FOR THE YEAR EAIDED30SEPTEMBER 2022
10 Debto
2022
2021
Amounts falling due within one year:
Other debtors
P￿paymentS and accrued income
96,347
2,843
17,191
26.953
99.190
44,144
11 Credloors: amounts falling due within one year
2022
2021
Other creditors
Accrua15 and deferred Income
34,0)0
51,967
12,763
85,967
12,763
12 Related party transactiims
There were no transactions with related part*s during the year.
13-