2021-12-31-accounts - Seenaryo

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

	Page no.
Reference and administrative information
Trustees' Report	2 - 14
Independent Examiners' Report	15
Statement of Financial Activities
Balance Sheet	17
Statement of Cash flows	18
Notes tothe Financial Statements	19-30

Charity Number	Charity Number	1173822
Principal Office address		4A Dumbarton		Road
		London
		SW2 5LU
Trustees:		Antonio Gould
		Lily Harriss
		Lina Khatib
		Alex Khosla
		Shifa Obeid
		Salim Salama
Independent	examiner:	M Koureas	FCCA
		Hethedngton		and	Co Ltd
		289Green Lanes
		London
		N13 4XS
Bankers		The Co-operative			Bank
		PO Box101
		1Balloon Street,
		Manchester,
		M60 4EP

For the ear ended	31 Dece	mber 2021
						2021			2020
				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			Note	E	E	E	E	E	f
Income from:
Donations and legacies			2	258,311	279,292	537,603	300,431	265,653	566,084
Charitable activities			3
Theatre				11,782		11,782	1,065		1,065
Play-based learning				8,037		8,037	64,637		64,637
Total income				278,130	279,292	557422	366,133	265,653	631,786
Expenditure on:
Raising funds				40,963		40,963	33,383		33,383
Charitable activities				229,869	282,776	512,645	76,881	284,413	361,294
Total expenditure				270,832	282,776	553,608	110,264	284,413	394,677
Net income / (expenditure)		for the year		7,298	(3,484)	3,814	255,869	(18,760)	237,109
Transfers between	funds			(23,426)	23,426		(15,537)	15,537
Net income / (expenditure)		before other
recognised gains and losses				(16,128)	19,942	3,814	240,332	(3,223)	237,109
Net gam/ (loss) on	unrealised
foreign currency balances				(7,526)		(7,526)	14,654		14,654
Net movement in funds			15	(23,654)	19,942	(3,712)	254,986	(3,223)	251,763
Reconciliation offunds:
Total funds brought	forward			438,170	41,214	479,384	183,184	44,437	227,621
Total funds carried	forward			414,516	61,156	475,672	438,170	41,214	479,384

As at 31 Decembe	r 2021
							2021		2020
					Note		6		f
Fixed assets:
Tangible assets							1,666		3,333
							1,666		3,333
Current assets:
Debtors					12	73,029		38,276
Cash at bank and	in hand					419,037		449,987
						492,066		488,263
Liabilities:
Creditors: amounts	falling		due within	one year	13	18,060		12,212
Net current assets	/ (liabilities)						474,006		476,051
Total assets less current		liabilities					475,672		479,384
Total net assets /	(liabilities)				14		475,672		479,384
The funds ofthe charity:					15
Restricted income	funds						61,156		41,214
Unrestricted income funds:
Designated funds						175,676		138,364
General funds						238,840		299,806
Total unrestricted	funds						414,516		438,170
Total charity funds							475,672		479,384

For the	ear ende	d 31 De	cember 202	1
						Note	2021		2020
							f
Cash flows from		operating	activities			16
Net cash	provided	by / (used in) operating			activities			(30,950)		202,713
Cash flows from		investing	activities:
Purchase	offixed	assets							(5,000)
Net cash	provided	by / (used in) investing			activities					(5,000)
Net cash	provided	by / (used in) financing			activities
Change	in cash and cash		equivalents	in the year				(30,950)		197,713
Cash and cash equivalents			at the beginning		ofthe
year								449,987		252,274
Cash and cash equivalents			at the end	ofthe year		17		419,037		449,987

Income f	rom donations and lega«les
				2021	2020
		Unrestricted	Restricted	Total	Total
		E	E	E	E
Donation	and grants	244,661	276,892	521,553	555,734
Donation	in kind	13,650	2,400	16,050	10,350
		258,311	279,292	537,603	566,084

															2021	2020
									Unrestricted		Restricted				Total	Total
										f			f			f
Earned income —Theatre
Children's Theatre Lebanon									11,782						11,782
Women's Theatre Jordan																57
Youth Theatre Lebanon																1,008
Earned income —Play-based	learning
Distance Learning									7,449						7,449	40,782
Playkit Resouce Development										85					85	22
Playkit Teacher Training										503					503	23,833
Total income from charitable		activities							19,819						19,819	65,702
Allocation ofSupport costs and Governance costs
The Charity initially identifies		the costs		of its support			functions.		It then identifies		those costs which				relate to the
governance function. Having	identified			its governance			costs,	the	remaining	support		cost	together	with the governance
costs are allocated between	the Charity's			charitable		activities		and	the basis	on which		the	support	costs are set out
below.
															2021	2020
				Basis of					Support		Governance				Total	Total
			apportionment						Costs
										f			f		f	f
Human resources and related		costs		Time					27,877						27,877	22,687
Travelling costs				Usage					2,528						2,528	1,458
Office overheads				Usage					33,149						33,149	26,797
Independent examiners' fee				Governanace								4,380			4,380	3,000
Bookkeeping and payroll costs				Governanace								11,096			11,096	5,717
Legal and professional fees				Governanace								1,536			1,536	2,102
									63,554			17,012			80,566	61,761
Human resource cost totalling		f318,568 (2020i6239,964) including f98,976 relating										to	freelance	services,		have been
charged directly to the projects to which				they relate.			The balance		of human	resource		cost f59,918(2020i841,306) has
been allocated between fundraising			expenditure		632,041 (2020i618,619)					and charitable			expenditure		f27,877
(2020:f22,687).
Analysis offundraising expenses
															2021	2020
															Total	Total
															E	f
Activity attributed directly															8,922	14,764
Support costs (note 4)															32,041	18,619
															40,963	33,383

Analysis ofcharitable expenditure 20	21
	Chantable	activities
	Theatre Choir f		Play-based learning f	2021 Totalf
Children's Theatre Lebanon	48,505			48,505
Children's Theatre Jordan	87,072			87,072
Youth Theatre Lebanon	40,520			40,520
Youth Theatre Jordan	46,239			46,239
Women's Theatre Lebanon	38,962			38,962
Women's Theatre Jordan	26,358			26,358
Children's Choir Lebanon
Distance Learning			16,912	16,912
Playkit Resource Development			64,988	64,988
Playkit Teacher Training			62,523	62,523
Grant payments to Lebanon
	287,656		144,423	432,079
Support costs (note 4)	40,283		40,283	80,566
Total expenditure 2021	327,939		184,706	512,645

Analysis ofcharitable expenditure 20	20
	Charitable	activities
	Theatre Choir		Play-based learning f	2020 Totalf
Children's Theatre Lebanon	53,772			53,772
Children's Theatre Jordan	17,964			17,964
Youth Theatre Lebanon	22,385			22,385
Youth Theatre Jordan	6,965			6,965
Women's Theatre Lebanon	28,890			28,890
Women's Theatre Jordan	9,722			9,722
Children's Choir Lebanon		8,009		8,009
Distance Learning			40,219	40,219
Playkit Resource Development			57,172	57,172
Playkit Teacher Training			54,435	54,435
	139,698	8,009	151,826	299,533
Support costs	20,587	20,587	20,587	61,761
Total expenditure 2020	160,285	28,596	172,413	361,294

					2021	2020
					f	f
Salaries and wages					256,628	189,952
Social security costs					10,938	8,940
Employer's contribution	to defined	contribution	pension	schemes	3,635	3,117
Training and benefits					8,310	8,096
Freelance services					98,976	71,164
					378,487	281,269

		2021	2020
		No.	No.
Charitable	activities	15	10
		15	10

Tangible fixed assets
			Office
		Motor Car f	Equipment E	Total E
Cost or valuation
At the start ofthe year		5,000	2,000	7,000
Additions in year
At the end of the year		5,000	2,000	7,000
Depreciation
At the start ofthe year		1,667	2,000	3,667
Charge for the year		1,667		1,667
At the end of the year		3,334	2,000	5,334
Net book value
At the end ofthe year		1,666		1,666
At the start ofthe year		3,333		3,333
All ofthe above assets are used for charitable	purposes.

Debtors
			2021	2020
			f	f
Taxation recoverable			21,133	20,000
Accrued income			47,883	7,777
Other debtors				8,511
Prepayments			4,013	1,988
			73,029	38,276
Creditors: amounts		falling due within one year
			2021	2020
			f	f
Taxation and social		security	3,294	2,113
Other creditors	and	accruals	14,766	10,099
			18,060	12,212

	General
	unrestricted	Designated	Restricted	Total funds
	f	6	f	f
Tangible fixed assets	1,666			1,666
Net current assets	237,174	175,676	61,156	474,006
Net assets at the end ofthe year	238,840	175,676	61,156	475,672

Analysis of net assets between funds as at	31 December 2020
	General
	unrestricted f	Designated f	Restricted f	Total funds f
Tangible fixed assets	3,333			3,333
Net current assets	296,473	138„364	41,214	476,051
Net assets at the end ofthe year	299,806	138,364	41,214	479,384

Movements in funds
	At 1	Incoming	Outgoing		At 31
	January	resources &	resources		December
During the year	2021	gains	& losses	Transfers	2021
	f	f			f
Restricted funds:
Theatre
Children's Theatre Lebanon	10,883	56,238	(44, 136)	(7,179)	15,806
Children's Theatre Jordan	1,382	93,320	(73,960)	15,741	36,483
Youth Theatre Lebanon		17,859	(I8,439)	5,798	5,218
Youth Theatre Jordan	1,559	16,157	(29,131)	12,337	922
Women's Theatre Lebanon	26,362	473	(16,611)	(10,224)
Women's Theatre Jordan		10,626	(13,273)	2,647
Play-based learning
Playkit Resource Development	1,028	53,628	(52,112)	(2,335)	209
Playkit Teacher Training		12,742	(16,865)	6,641	2,518
Staff Salaries and Overheads
Staff Salaries		18,249	(18,249)
Total restricted funds	41,214	279,292	(282,776)	23,426	61,156
Unrestricted funds:
Designated funds:
Operating Reserve	69,182			18,656	87,838
Opportunity Reserve	69,182			18,656	87,838
Total designated funds	138,364			37,312	175,676
General funds	299,806	278,130	(278,358)	(60,738)	238,840
Total unrestricted funds	438,170	278,130	(278,358)	(23,426)	414,516
Total funds	479,384	557,422	(561,134)		475,672

		At I	Incoming	Outgoing		At 31
		January	resources &	resources		December
During previous	year	2020	gains	&losses	Transfers	2020
			f	f	f	f
Restricted funds:
Theatre
Children's Theatre Lebanon		16,012	48,643	(53,772)		10,883
Children's Theatre Jordan		8,844	10,502	(I7,964)		1,382
Youth Theatre Lebanon			15,624	(22,385)	6,761
Youth Theatre Jordan			8,525	(6,966)		1,559
Women's Theatre Lebanon			55,252	(28,890)		26,362
Women's Theatre Jordan			9,474	(9,722)	248
Choirs
Children's Choir Lebanon		1,399	6,554	(8,009)	56
Play-based learning
Playkit Resource Development		12,182	46,018	(57,172)		1,028
Playkit Teacher Training			46,102	(54,435)	8,333
Staff Salaries and Overheads
Staff Salaries			18,959	(18,959)
Office Rent		6,000		(6, 139)	139
Total restricted funds		44,437	265,653	(284,413)	15,537	41,214
Unrestricted funds:
Designated funds:
Operating Reserve		27,000			42,182	69,182
Opportunity Reserve		27,000			42,182	69,182
Total designated funds		54,000			84,364	I38,364
General funds		129,184	380,787	(110,264)	(99,901)	299,806
Total unrestricted funds		183,184	380,787	(110,264)	(15,537)	438,170
Total funds		227,621	646,440	(394,677)		479,384

Reconciliation of net	income / (e	xpenditure)		to net c	ash flow from	operating activ	ities
							2021	2020
							f	f
Net income / (expenditure) for the reporting (as per the statement offinancial activities)				period			(3,712)	251,763
Depreciation charges							1,667	2,417
(Increase)/decrease Increase/(decrease)	in debtors in creditors						(34,753) 5,848	(7,254) (44,213)
Net cash provided by / (used in)		operating	activities				(30,950)	202,713
Analysis ofcash and	cash equivalents							At 31
					At IJanuary		Other	December
					2021 f	Cash flows f	changes f	2021 f
Cash in hand					449,987	(30,950)		419,037
Total cash and cash	equivalents				449,987	(30,950)		419,037