OpenCharities

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2022-05-31-accounts

Recommended categories by
activity
Notes
Income
Income and endowments from:
Donations and legacies
3
Charitable activities
3
Other trading activities
3
Interest
3
Other
3
Total
Expenditure
Charitable activities
4
Other Support Costs
4
Total
Transfers between funds
11
Net movementinfunds
Reconciliationoffunds:
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
funds
funds
2022
£
£
£
4,159
43,102
47,261
33,971
33,971
420
420
297
297
99
99
2021
£
20,408
296
20
38,946
43,102
82,048
21,426
21,426
35,883
35,883
20,724
1 '113
15,153
57,309
57,309
16,266
43,102
(43, 1 02)
24,740
24,740
4,458
212,495
212,495
208,037
237,235
237,235
212,495
Balance sheet
Fixed assets
Tangible assets
Total fixed assets
Current assets
Stocks
Debtors
Cash at bankandinhand
Total current assets
Creditors: amounts falling
due within one year
Notes
,.
6
[,
7~-·
I
8
10
9
Net current assets/(liabilities)
Total assets less current
liabilities
Creditors: amounts falling
due after one year
Total net assetsorliabilities
Fundsofthe Charity
Restricted income funds
Unrestricted funds
1"1
Total funds
Unrestricted
funds
£
146,425
Unrestricted
funds
£
146,425
Unrestricted
funds
£
146,425

Restricted

funds

£


2022
2021
£
£
146,425
94,000
146,425
94,000
146,425
367
2,187
88,677





367
389
2,187
2,088
88,677
116,438
91,230
118,915
420
420
91,230
420
420
90,810
90,810
118,495
237,235



237,235
212,495
237,235
212,495
237,235
212,495
237,235
212,495
237,235
237,235
237,235

2.11ncome
Recognition of income These are includedinthe StatementofFinancial Activities (SoFA) when:

the charity becomes entitled to the resources;

it is more likely than not that the trustees will receive the resources;

the monetary value can be measured with sufficient reliability.
Offsetting There has been no offsettingofassets and liabilities,orincome and
expens~s.unless requiredorpermitted by the FRS 102 SORPorFRS
102.
;
Grants and donations Grants and donations are only includedinthe SoFA when the general
income/ecognition criteria are met(5.10 to 5.12 FRS1 02 SORP) .
.
_~,.
Tax reclaimson Gift Aid\receivable is includedinincome when there is a valid declaration
donations and gifts from the donor. Any Gift Aid amount recovered on a donation is
conside~edto be partofthat gift and is treated as an addition to the same
fund as the initial donation unless the donor or the termsofthe appeal
have specified otherwise.
Donated goods Donatee. goods are measured at fair value (the amount for which the
asset could be exchanged) unless impractical to do so.
Goods donated for on-going use by the charity are recognised as tangible
fixed assets and includedinthe SoFA as incoming resources when
receivable.
Volunteer help The valueofany voluntary help received is not includedinthe accounts
but is describedinthe trustees' annual report.
Income from interest, This is iilcludedinthe accounts when receipt is probable and the amount
royalties and dividends receivable can be measured reliably.
Income from Membership subscriptions rece:vedinthe natureofa gift are recognised
membership inDonations and Legacies.
subscriptions
2.2 Expenditure and Liabilities 2.2 Expenditure and Liabilities
Liability recognition Liabilities are recognised where. it is more likely than not that there is a
legal or constructive obligation~ommittingthe charity to pay out resources
and the amountofthe obligation can be measured with reasonable
certainty.
Governance and support Support costs have been allocated between governance costs and other
costs support. Governance costs cornprise all costs involving public
accountabilityofthe charityanc~its compliance with regulation and good
practice.
·
Deferred income No material itemofdeferred income has been includedinthe accounts.
2.3 Assets
Tangible fixed assets for These are capitalised if they can be used for more than one year.
use by charity
Fixed assets are valued at cost.
Stocks and workin Goodsorservices provided as partofa charitable activity are measured
progress atnet realisable value based ori the service potential provided by itemsof
stock.
Debtors Debtors (including trade debtors and loans receivable) are measuredon
initial recognitionatsettlement Hmount after any trade discounts or
amount advanced by the charity. Subsequently, they are measured at the
cashorother consideration exRected to be received.

~-,
Analysisofincome
Donations
Members Subscriptions
and legacies:
Youth Theatre Subscriptions
Donations
Government and Other Grants
Affiliates
Total
Charitable
activities:
LADS Productions
Films (inc B'Lines)
Film Club
Screenings
Other Productions
Youth
FrontofHouse Sales - Bar
FrontofHouse Sales - Ice
Cream
Programme Sales
Programme Adverts
BrochureSponsors~ip
Total
Other trading
activities:
Venue Hire
Total
Other:
Interest Income
Other
Total
TOTAL INCOME
Unrestricted
Restricted
funds
funds
2022
2021
£
£
1,295
1,295
1,345
1,355
1,355
70
897
19,035
19,932
761
24,067
24,067
18,232
612
612
4,159
43,102
47,261
20,408
5,383
5,383
3,783
3,783
470
470
4,672
4,672
14,234
14,234
94
94
3,415
3,415
538
499
132
132
1,250
1,250
33,971
33,971
420
420
420
420
297
297
296
99
99
20
396
396
316
38,946
43,102
82,048
20,724

Analysisofexpenditure
Expenditure
LADS Productions
on charitable
Films (inc B'Lines)
activities
Film Club
Screenings
Other productions
Youth
FrontofHouse - Bar Opening
Stock
FrontofHouse - Bar Purchases
FrontofHouse - Bar Closing
Stock
FrontofHouse - Ice Cream
Opening Stock
FrontofHouse - Ice Cream
Purchases
FrontofHouse- Ice Cream
Closing Stock
Programme Costs
YT Direct Costs
Total expenditure on charitable
activities
Support
Insurance
Costs
Utilities
Minor Maintenance
Building Purchases
Equipment Purchases
Major Projects
Licences
Stationery
Subscriptions
Publicity
Cleaning
Finance Costs
Donations
Sundry
Other
Governance
Depreciation
Total other expenditure
TOTAL EXPENDITURE*
Unre~trictedRestricted
funds
funds
2022
2021
£
£
2,447
2,447
102
2,496
2,496
1,742
1,742
12,195
12,195
550
389
389
1,579
2,032
2,032
(273)
(273)
(389)
330
386
386
(94)
(94)
105
105
(1,060}
21,426
21,426
1'113
Unre~trictedRestricted
funds
funds
2022
2021
£
£
2,447
2,447
102
2,496
2,496
1,742
1,742
12,195
12,195
550
389
389
1,579
2,032
2,032
(273)
(273)
(389)
330
386
386
(94)
(94)
105
105
(1,060}
21,426
21,426
1'113
2,804
2,804
2,778
2,904
2,904
608
2,173
2,173
1,473
1,375
1,375
1,915
2,782
2,782
772
3,051
1,169
1,169
434
311
311
521
120
7,294
7,294
315
3,981
3,981
288
572
572
446
203
203
2,139
2,139
198
198
433
433
433
. 7,542
7,542
2,000
35,883
35,883
15,153
57,309
57,309
16,266

Independent examiner's fees
Other fees
Note6
Tangible Fixed Assets
Atthe beginningofthe year
Additions
Atendofthe year
Atbeginningofthe year
Disposals
Depreciation chargedinyear
Atendofthe year
Net book value at the beginningofthe year
Net book value at the endofthe year
Freehold
Land&
Buildings
Building
Improvements
£
100,000
100,000
6,000
2,000
8,000
94,000
92,000
£
5,679
5,679
114
114
5,565
2022
£
420
13
Fixtures
&
Fittings
£
54,288
54,288
5,429
5,429
48,859
Total
2021
£
420
13
£
100,000
59,967
159,967
6,000
7,542
13,542
94,000
146,425

Charitable activities:
Opening Stock
Purchases
CostofSales
Closing
Stock
Bar
Ice Cream
Total
£
£
£
389
2,032
(2, 148)
386
(292)
389
2,418
(2,440)
273
94
367

Analysisofdebtors
Prepayments and accrued income
Total
This year
£
Last year
£
2,187
2.088
2,187
2,088

8.1Analysisofcreditors
Trade creditors
Accruals and deferred income
Total
Amounts falling due
within one year
2022
2021
£
£
420
420
Amounts falling due
after more than one year
2022
2021
£
£
420
420

Short term deposits
Cash at bank and on hand
Total
2022
£
46,363
42,314
88,677
2021
£
66,065
50,373
116,438

Note11
Charity fund
Note11
Charity fund
Note11
Charity fund
s s
Detailsofmaterial funds held and movements during
f
the CURRENT reporting period
Fund Fund
Type Purpose and
Restrictions
balances
brought
balances
carried
ll forward Income Expenses Transfers forward
Fund names £ £ £ £ £
General u General activities 195,799 38,946 (57,309) 41,967 219.404
Major Major repairs and
Projects u refurbishments 16,696 1,135 17,831
Ventilation
Major System/New
Projects R Projector 43,102 {43, 102}
Total Funds as per balance sheet 11 212,495 82,048 {57,309} 237,235
·3
Designated funds
Planned use Purposeofthe designation Amount£
Major Projects Fund Major repairs and refurbishments sinking fund 17,831
Fund Fund
Type Purpose and
Restrictio,ns
balances
brought
forward
Income Expenses Transfers balances
carried
forward
Fund names £ £ £ £ £
General u General activ,ities 188,290 20,724 (13,214) 195,799
Major Major repairs and
Projects u refurbishments 19,747 (3,051) 16,696
Total Funds as per balance sheet 208,037 20,724 {16,265) 212,495
Designated funds
Planned use f'$rposeofthe designation Amount£
Major Projects Fund Major repairs and refurbishments sinking fund 16,696

Travel and Subsistence
Re-imbursementofoutofpocket expenses
TOTAL
2022
£
11,582
2021
£
2,397
11,582
2,397