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