## **Trustees’ Annual Report for the period**
**From 1 NOVEMBER 2021 (Period start date) To 31 OCTOBER 2022 (Period end date)**
## **Charity name: WATERPERRY OPERA FESTIVAL**
## **Charity registration number: 1177966**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|Objects as stated in the Constitution are as
Follows:
1.1 For the public benefit, to promote and
advance the arts, by establishing and
maintaining an Opera Festival to be
held at the Waterperry Estate in
Oxfordshire to improve the public’s
artistic tastes, appreciation of, and
engagement with, opera, music and
related arts.
1.2 For the public benefit, to promote and
advance education, by training young
artists in the presentation of opera,
music and related arts, as part of the
Opera Festival referred to in 1.1 above|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|In line with our Mission to create a unique
and innovative Opera Festival based at
Waterperry House & Gardens in
Oxfordshire, we have:
**Made our work accessible and inclusive**
– by developing new diverse audiences for
opera, producing work in English where
possible and offering affordable tickets to
our audiences
**Created socially relevant work –**by
making it meaningful to today’s audiences
through an exploration of contemporary
social issues and timeless themes that
touch the very nature of the human
condition
**Bridged the gap between artists and**
**audiences -**by offering innovative and site-
responsive work, pushing the boundaries of
the operatic form, and producing talks,|
|||masterclasses and workshops to inform,
encourage and inspire
**Supported a diverse community of**
**artists –**by offering equal opportunity for
all, growing a company from a broad
variety of backgrounds and developing
diverse emerging talent on our Young Artist
Programme|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees confirm they have had regard
to the Charity Commission guidance on
public benefit|
**Additional information (optional)** You may choose to include further statements where relevant about:
**----- Start of picture text -----**
SORP reference
Waterperry Opera Company Does not
Para 1.38 make any grants
Policy on grant making
It is. a key objective of our Mission
Para 1.38 Statement to develop and broaden
Policy on social investment knowledge of opera for as wide an
including program related audience as possible by providing
investment accessible opportunity to discover,
experience and participate in the art form
and this is at the heart of planning all future
activities
As always, Waterperry Opera Festival
Para 1.38 could not function without the significant
Contribution made by support it receives from volunteers, many
volunteers of whom return year after year. A wide
range of roles are covered by volunteers
including: kitchen/catering duties for cast
and crew, cleaning’ housekeeping, box
office and stewarding throughout the
Festival itself, the period preceding the
Festival opening and various preparatory
work beforehand. Total volunteer hours
were recorded as 915 and at £11 per hour,
the total volunteer input has been valued at
£10,065 as stated and included in the
CC17 financial report.
Not applicable
Other
**----- End of picture text -----**
## **Achievements and Performance**
**----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|**Achievements and Performance**|**Achievements and Performance**|**Achievements and Performance**|
|---|---|---|
|SORP reference|||
||||
|Summary of the main
achievements of the
charity, identifying the
difference the charity’s
work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The 2022 Waterperry Opera Festival took
place on the Waterperry Estate between
Friday 12th and Saturday 20th August 2022.
Our 2022 festival was an evolution of our
successful 2021 festival. As in previous
years, the many and varied spaces available
on the Waterperry Estate were used to
maximum advantage to provide a unique
experience for audiences. With many
pandemic restrictions lifted, we were able to
maximise ticket sales, and return to
producing work indoors and in intimate
settings.
The programme was led by 5 performances
of The Marriage of Figaro (Mozart),
conducted by Festival Musical Director,
Bertie Baigent which was staged in front of
the main Waterperry House façade.
Audiences enjoyed performances on the
front lawn, with many taking their picnics in
our dining pavilion. In the amphitheatre we
produced a new production of Ana
Sokolovic’s Svadba (A Wedding), a UK
professional premier, performed and created
by an all-female group of artists. We revived
our critically-acclaimed production of
Jonathan Dove’s Mansfield Park, performed
in the intimate period setting of the
Waterperry Ballroom. We also toured the
production to a number of different venues
across the UK from May to September 2022.
The ballroom also saw staged performances
of Janacek’s The Diary of One Who
Disappeared. The garden played host to a
number of different performances during the
festival. These included the revival of our
puppetry inspired production of Prokofiev’s
Peter and the Wolf for families, a twilight
concert of music by Richard Wagner, a
dance staging of Dove’s Figures in the
Garden, and a new commission for dancer
and viola called ‘Flora’. The performances of
Peter and the Wolf also incorporated British
Sign Language, signed by Paul Whittaker
who appeared in our 2021 production of
Hansel & Gretel. Figures in the Garden was
performed by dance students from Trinity
Laban Conservatoire of Music and Dance
and musicians from Oxfordshire County
Youth Orchestra.
Our Young Artist Programme returned again
in 2022, where we took on a new cohort of
emerging artists and creatives. The
programme supports promising young|
practitioners (singers, directors, designers, musical directors) who are given the opportunity to gain experience in a professional environment together with coaching, mentoring and careers advice. The YA Programme was led by Rebecca Meltzer, supported by Head of Music Ashley Beauchamp. As well as taking part as the chorus in The Marriage of Figaro, there was a Young Artist Gala of material from the opera repertoire also presented in the ballroom. As in previous years, there was also a series of Pre- Show Talks by industry professionals and prominent artists. More details are available on the website including quotations from various sources in support of the Festival and its achievements. (http://www.waterperryoperafestival.co.uk). A total of 4126 attendees came to the festival in 2022; concessionary discounted ticket prices were made available to unwaged, disabled, students and NHS staff to support our objective and commitment to accessibility.
**Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|The key objective of Waterperry Opera
Festival is to produce a successful, good
quality and financially sound Festival which
meets our constitution’s ‘Objects’ and
‘Mission Statement’ as referred to above.
The trustees are satisfied this was clearly
achieved. The Festival is now well
established on the national opera calendar
and has attracted much positive comment
and support from all quarters including the
opera community nationally and local
institutions together with positive feedback
from audiences and all those involved in
curating the Festival|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|Fundraising was continuous throughout the
year, and overall delivered in line with the
budget. Several new approaches were
used in the year, a majority with reasonable
success, some with good success|
|Investment performance
against objectives|Para 1.41|Not applicable, there are as yet insufficient
funds to consider investment separate from
the current account|
|Other|||
## **Financial Review**
**----- Start of picture text -----**
Review of the charity’s Para 1.21 Income - £426.1k, comprised as follows
financial position at the end Donations/Grants - £105.1k
of the period (Including gift aid of £13.4)
Charitable Activities - £233.6k
(Including TTR of £51.9k)
Other Trading Activities - £11.0k
In Kind Support Valuation - £76.4k
Expenditure - £420.4k, comprised as
follows
Fundraising - £3.9k
Charitable Activities – 266.3k
Other Trading - £3.5k
Core Support Costs – £70.3k
In Kind Support Valuation - £76.4k
Net Income 2021/2022 - +£5.6k
Total Funds Carried Forward was £20.6k
(Including £5.8k restricted funds)
Cash Balance – at the end of the financial
year, the combined cash balance in the two
bank accounts (Virgin Money and Metro)
was £26.1k
Statement explaining the Para 1.22 The current policy on this (last agreed in
policy for holding reserves February 2021) identifies a target Financial
stating why they are held Reserve of £20,000. The budgets and
financial plans take account of this as best
possible.
In line with this policy and regardless of the
level of reserves/surplus funds, the trustees
review the financial situation at each board
meeting, and in the early months of the
calendar year make a call on the viability of
that year’s festival, with the option to cancel
unless the financial situation, both actual
and expected, is acceptable to all
Amount of reserves held Para 1.22 The level of reserves on the Balance Sheet
at the end of the Financial Year was £21.6k
Reasons for holding zero Para 1.22 Not applicable
reserves
Details of fund materially in Para 1.24 Not applicable
deficit
Explanation of any Para 1.23 Based on the agreed budgets for the
uncertainties about the financial year, along with regular monitoring
charity continuing as a going of the current and expected outcomes, as
concern mentioned earlier, the trustees have no
uncertainty regarding the charity as a
‘Going Concern’
**----- End of picture text -----**
**Additional information (optional)** You may choose to include further statements where relevant about:
The primary funding sources are:
**----- Start of picture text -----**
Donations – individual and in the form of
The charity’s principal Para 1.47 sponsorship
sources of funds (including Ticket Sales
any fundraising) Grants
HMRC support via Gift Aid and Theatre Tax
Relief (TTR)
All funds are held currently in a non interest
bearing current account and an interest
Investment policy and bearing deposit account
objectives including any Para 1.46
social investment policy
adopted
The principal risks facing the charity are
A description of the principal Para 1.46 Low level of ticket sales
risks facing the charity Insufficient fund-raising
Delivery of poor audience/customer
outcomes at the Festival, which could lead
to a more challenging environment for ticket
sales at the following year’s festival
Bad weather which causes cancellation(s)
of the open air productions at the Festival
(but the ticket sale conditions advise of the
actions which can be taken to mitigate the
financial impact of this)
Not applicable
Other
**----- End of picture text -----**
## **Structure, Governance and Management**
|Description of charity’s
trusts:||Not applicable|
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution (revise din October 2018)|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|The charity is constituted as a Charitable
Incorporated Organisation (CIO)|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are selected via open
advertisements followed by interviews. The
existing trustees make the new
appointments|
|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:|
|---|---|---|
|Relationship with any
related parties|Para 1.51|John Meltzer (trustee) has declared himself
to be a connected Person, being the parent
of Rebecca Meltzer (Director of the Young
Artist programme) and a member of the
governing body of SPES, who own
Waterperry House|
|Other|||
## **Reference and Administrative details**
**----- Start of picture text -----**
Charity name WATERPERRY OPERA FESTIVAL
Other name the charity uses NONE
Registered charity number 1177966
Charity’s principal address WATERPERRY OPERA FESTIVAL
C/O Orchard Barn
Ilmer
Buckinghamshire
HP27 9RA
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Judith Tew Chair WOF Board of Trustees
2 John Meltzer Trustee As above
Mark Wilde Trustee (resigned As above
3
Feb 2023)
4 Howard Gatiss Trustee As above
5 Sue Wilkinson Trustee As above
Roger Dix Trustee, Treasurer As above
6
and Secretary
7 Jeremy Young Trustee As above
8
**----- End of picture text -----**
– Corporate trustees names of the directors at the date the report was approved
## **Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
|Description of the assets
held in this capacity|NONE|
|---|---|
|Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|Not applicable|
|Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets|Not applicable|
**Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**----- Start of picture text -----**
Type of Name Address
adviser
TTR Graham Suggett Creative Tax Reliefs Ltd, Chorley New Road, Bolton, BL1
adviser 4QZ
Independe Tom Wilcox Counterculture Partnership LLP, Unit 115 Ducie House,
nt Ducie Street, Manchester, M1 2JW
Examiner
**----- End of picture text -----**
## **Name of chief executive or names of senior staff members (Optional information)**
Guy Withers (CEO and Artistic Director)
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
Not applicable
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**||
|---|---|
||Judith Tew|
||
Chair|
||
28 April 2023|
||
28 April 2023|
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/** WATERPERRY OPERA FESTIVAL **members of On accounts for the year** 31 October 2022 **Charity no** 1177966 **ended (if any) Set out on pages**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/10/2022.
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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** Since the Charitable company’s gross income exceeded £250,000, your
- **examiner's statement** examiner must be a member of a body listed in section 145 of the 2011 Act. I can confirm that I am qualified to undertake the examination by virtue of being a Fellow Member of the Institute of Chartered Secretaries and Administrators (ICSA), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
**----- Start of picture text -----**
Signed: Date: 28 April 2023
Name: Tom Wilcox
**----- End of picture text -----**
> **Relevant professional** Fellow Member of the Institute of Chartered Secretaries
**Oct 2018**
1
**IER**
## **qualification(s) or body (if any):**
**Address:** Counterculture Partnership LLP Ducie House Unit 115, 37 Ducie Street, Manchester, England, M1 2JW
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**
**----- Start of picture text -----**
Waterperry Opera Festival Charity No
(if any) 1177966
Annual accounts for the period
Period end
Period start date 01/11/2021 To date 31/10/2022
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
75,168
106,275
-
181,443
136,980
226,615
7,000
-
233,615
84,606
11,032
-
-
11,032
7,811
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
||312,815
113,275
-
426,090
229,397|
||3,911
-
-
3,911
4,193
305,654
107,435
-
413,089
233,553
-
-
-
-
-
3,448
-
-
3,448
7,756|
||313,013
107,435
-
420,448
245,502|
|||
||198
-
5,840
-
5,642
16,105
-|
||-
-
-
-
-|
||198
-
5,840
-
5,642
16,105
-|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||198
-
5,840
-
5,642
16,104
-|
||14,943
-
-
14,943
31,047|
||14,745
5,840
-
20,585
14,943|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**Unrestricted**
**funds**
**£**
F01
-
2,660
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
2,660
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
825
-
-|
|||2,660|-|-
2,660|825|
|||-
42,785
-
20,285|-
-
-
5,840|-
-
- 42,785
-
-
- 26,125||
||||||-
10,607
-
14,219|
|||63,069|5,840|-
68,909|24,826|
|||50,984|-|- 50,984|10,708|
|||12,085|5,840|-
17,925|14,118|
|||||||
|||14,745|5,840|**-**
20,585|14,943|
|||-
-|-
-|- -
-
-|-
-|
|||14,745|5,840|-
20,585|14,943|
|||-
14,745|5,840|-
5,840
- 14,745
-||
||||||-
-
14,943|
|||14,745|5,840|-
20,585|14,943|
|||Signature||Print Name
Judith Tew|Date of
approval
dd/mm/yyyy
28/04/2023|
CC17a (Excel)
03/05/2023
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
|• and with*
• and with*
The charity cons
FRS 102.*
• and with the C
Where accounts
concern basis, p
together with the
prepared the ac
charity is not reg
**1.2 Going con**
**_If there are mat_**
**_charity's ability_**
**_applicable", if a_**
Disclosure of an
going concern a
* -Tick as appropr
An explanation a
the conclusion th
concern;|
titutes a public benefit entity a
harities Act 2011.
are not prepared on a going
lease disclose this fact
basis on which the trustees
counts and the reason why the
arded as a going concern.
**cern**
**_erial uncertainties related to_**
**_to continue as a going conc_**
**_ppropriate:_**
y uncertainties that make the
ssumption doubtful;
iate
s to those factors that support
at the charity is a going
the Statement of R
preparing their acc
in the UK and Rep
the Financial Repo
Ireland (FRS 102)|s defined by
**_events or co_**
**_ern, please p_**
The Waterpe
Concern and
ecommended
ounts in accord
ublic of Ireland
rting Standard|
**NONE**
**_nditions that cast significant doubt on the_**
**_rovide the following details or state "Not_**
rry Opera Festival is considered to be a Going
there are no Material Uncertainties.
**NOT APPLICABLE**
Practice: Accounting and Reporting by Charities
ance with the Financial Reporting Standard applicable
(FRS 102) issued on 16 July 2014
applicable in the United Kingdom and Republic of|
|---|---|---|---|
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*
**_Please disclose_**
**_(i) the nature of_**
**_(ii) the reasons_**
**_provides more_**
**_and_**
**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before_**||* -Tick as appropriate|
|---|---|---|
||**_:_**
**_the chan_**
**_why app_**
**_reliable a_**
**_of the ad_**
**_eriod, ea_**
**_mount o_**
**_those pr_**|**NOT APPLICABLE**
**NOT APPLICABLE**
**NOT APPLICABLE**
**_ge in accounting policy;_**
**_lying the new accounting policy_**
**_nd more relevant information;_**
**_justment for each line affected_**
**_ch prior period presented and_**
**_f the adjustment relating to_**
**_esented, 3.44 FRS 102 SORP._**|
## **1.4 Changes to accounting estimates**
|Yes*
No*
No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|
|||* -Tick as appropriate|
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|**NOT APPLICABLE**|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**NOT APPLICABLE**|
|**_(iii) where practicable, the effect of the change in one or_**||
|**_more future periods._**||
||**NOT APPLICABLE**|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose_**
**_(i) the nature of_**
**_(ii) for each pri_**
**_amount of the_**
**_affected; and_**
**_(iii) the amount_**
**_earliest prior p_**||* -Tick as appropriate|
|---|---|---|
||**_:_**
**_the prio_**
**_or period_**
**_correctio_**
**_of the co_**
**_eriod pre_**|**NOT APPLICABLE**
**NOT APPLICABLE**
**NOT APPLICABLE**
**_r period error;_**
**_presented in the accounts, the_**
**_n for each account line item_**
**_rrection at the beginning of the_**
**_sented in the accounts._**|
CC17a (Excel)
03/05/2023
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
**----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
Yes
No N/a
the monetary value can be measured with sufficient reliability.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to Yes No N/a
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets Yes No N/a
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a
donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Contractual income and This is only included in the SoFA once the charity has provided the related goods or Yes No N/a
performance related services or met the performance related conditions.
grants
Donated goods are measured at fair value (the amount for which the asset could be Yes No N/a
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on Yes No N/a
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in Yes No N/a
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations Yes No N/a
when receivable.
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**----- End of picture text -----**
The charity has incurred expenditure on support costs.
## **Support costs**
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.|
|---|---|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable|
|**royalties and dividends**|can be measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations|
|**subscriptions**|and Legacies.|
||Membership subscriptions which gives a member the right to buy services or other|
||benefits are recognised as income earned from the provision of goods and services as|
||income from charitable activities.|
|**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|
|**Investment gains and**|This includes any realised or unrealised gains or losses on the sale of investments and|
|**losses**|any gain or loss resulting from revaluing investments to market value at the end of the|
||year.|
|**2.3 EXPENDITURE**|**AND LIABILITIES**|
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or|
||constructive obligation committing the charity to pay out resources and the amount of|
||the obligation can be measured with reasonable certainty.|
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.|
||Support costs include central functions and have been allocated to activity cost|
||categories on a basis consistent with the use of resources, eg allocating property costs|
||by floor areas, or per capita, staff costs by the time spent and other costs by their|
||usage.|
|**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.|
|**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|
|**Deferred income**|No material item of deferred income has been included in the accounts.|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|
||A liability is measured on recognition at its historical cost and then subsequently|
|**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the|
||reporting date|
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.|
**----- Start of picture text -----**
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
**----- End of picture text -----**
## **2.4 ASSETS**
|£500
**Intangible fixed assets**
**Heritage assets**
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot
be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be received.
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 61,406 8,500 - 69,906 46,945
and legacies: Gift Aid 13,391 - - 13,391 8,799
Legacies - - - - -
General grants provided by government/other
charities 372 21,350 - 21,722 22,385
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - 76,425 - 76,425 58,851
Other - - - - -
Total 75,168 106,275 - 181,443 136,980
Charitable Theatre Tax Relief 51,944 - - 51,944 3,211
activities: Fundraising 1,300 - - 1,300 -
Festival Productions 115,951 - - 115,951 76,092
Non-Festival Events 11,413 - - 11,413 1,203
External Tour Productions 45,710 - - 45,710 4,100
Young Artist Programme 297 7,000 - 7,297 -
Total 226,615 7,000 - 233,615 84,606
Other trading Catering
activities: 7,810 - - 7,810 3,674
Festival Programme 3,142 - - 3,142 3,977
Waterperry House Bedding & Towel Hire 80 - - 80 160
Other - - - - -
Total 11,032 - - 11,032 7,811
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate Debtors last year - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Total - - - - -
TOTAL INCOME 312,815 113,275 - 426,090 229,397
**----- End of picture text -----**
CC17a (Excel)
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7
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
Use of Property (Auditions) - Note 1 1,750 1,750
Use of Property (Performance Venues) - Note 2 35,035 22,585
Use of Property (Accommodation Cast & Crew) - Note 3 37,400 34,416
Use of Property (Trustee Meetings) - Note 4 800 100
Use of Property (Rehearsals) - -
Bookkeeping Services - Note 5 1,440 -
76,425 58,851
This year Last year
Please provide details of the
accounting policy for the recognition Use Notes below: Use Notes below:
and valuation of donated goods,
facilities and services.
Auditions took place at McClaren Hall, London Auditions took place at McClaren Hall, London
over a total of 5 days; a total of 35 hours @ at over a total of 5 days; a total of 35 hours @
Note 1 - Auditions £50 per hour. £50 per hour.
Total value £1,750 Total value £1750
Waterperry Performance venues were provided Waterperry Performance venues were
free of charge, but their normal fee is 30% of provided free of charge but normal fee is 30%
ticket sales (£115,951). Additionally, McClaren of ticket sales (£75285).
Note 2 - Performance Venues
Hall was used for a supporters event; 5 hours in Total value £22585
total, valued at £250
Total value £35035
Accommodation /Food for Cast and Crew at Accommodation/Food for Cast & Crew at
Waterperry House was subsidised at the rate of Waterperry House was subsidised at the rate
Note 3 - Accommodation/Food £50 per person per day (748 units) of £48 per person per day (717 units).
Total value £37400 Total value £34416
All trustee meetings took place, with no charge Only two Trustee Meetings took place at
made, either in London at the SPES Waterperry House and Gardens free of charge
Note 4 - Trustee Meetings headquarters or at Waterperry House and as others took place on Zoom.
Gardens. There were 8 meetings each of 3 hours Total value £100
duration, in the year, market cost £100 per
Between February and October 2022 (9 months), ti T t l l £800
the equivalent of 8 hours of bookkeeping
Note 5 - Bookkeeping Services services was provided free of charge by Diligent
Accounting Services Limited at a rate of £20 per
hour.
T t l l £1 440
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources Not Applicable Not Applicable
from donated goods and services not
recognised in income.
Volunteers: Volunteers undertook a variety of Volunteers: Volunteers undertook a variety of
roles including Kitchen Catering duties, roles including Kitchen Catering duties,
Housekeeping, Cleaning, Box Office, Stewarding Housekeeping, Cleaning, Box Office,
and general assistance. Stewarding and general assistance.
Please give details of other forms of Total number of volunteer hours - 915 Total number of volunteers - 25
other donated goods and services not @ £11 per hour, the total volunteer time has Total number of volunteer hours - 954
recognised in the accounts, eg been valued at £10065 @ £10 per hour, the total volunteer time has
contribution of unpaid volunteers. This figure includes time spent by Kitchen Staff been valued at £9540
before the Festival Week preparing meals in This figure includes time spent by Kitchen
advance Staff before the Festival Week preparing
meals in advance
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations & grants - - - - 3,000 - - 3,000
Incurred on Fundraising events
3,911 - - 3,911 985 - - 985
Staging fundraising events
- - - - - - - -
Other fundraising costs - - - - 208 - - 208
Fudraising agents - - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
Total expenditure on raising funds 3,911 - - 3,911 4,193 - - 4,193
Expenditure on charitable activities:
Festival Management 44,263 9,335 - 53,598 19,826 - - 19,826
Marketing, Advertising & Publicity 9,148 3,000 - 12,148 5,015 - - 5,015
Waterperry Accommodation & Fees 27,982 - - 27,982 17,719 - - 17,719
Festival Productions 108,597 11,000 - 119,597 68,981 17,694 - 86,675
External Productions 40,773 - - 40,773 2,615 1,703 - 4,318
Ticketing - - - - - - - -
Non-Festival Events 8,819 - - 8,819 - 2,577 - 2,577
Young Artist Programme - 3,447 - 3,447 885 1,502 - 2,387
Core Support Costs (see Note 9) 66,071 4,228 - 70,299 36,185 - - 36,185
In Kind Support Valuation (see Note 5) - 76,425 - 76,425 - 58,851 - 58,851
Total expenditure on charitable
activities 305,653 107,435 - 413,089 151,226 82,327 - 233,553
Separate material item of expense
- - - - - - - -
Total - - - - - - - -
Other
Festival Programme 1,565 - - 1,565 4,605 - - 4,605
Catering 1,675 - - 1,675 2,928 - - 2,928
Waterperry House Bedding & Towels 208 - - 208 63 160 - 223
Other Non-Operating Costs - - - - - - - -
Total other expenditure 3,448 - - 3,448 7,596 160 - 7,756
TOTAL EXPENDITURE 313,013 107,435 - 420,448 163,015 82,487 - 245,502
**----- End of picture text -----**
CC17a (Excel)
03/05/2023
9
## **Section C Notes to the accounts**
## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Core Costs Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Salary Costs - Raising 11,092 - - - 11,092
Funds
- 44,983 - - 44,983
Salary Costs - Core
Planning for Next - 805 - - 805
Year's Festival
Insurance, Storage, IT - 3,651 - - 3,651
costs and Training
- 680 - - 680
Accounting Fees
- 3,480 - - 3,480
Tax Advisory
Independent - 450 - - 450
Examination Fees
- 978 - - 978
Depreciation
Small Asset Purchases [ - 2,324 - - 2,324 ]
- 1,856 - - 1,856
General Expenses
11,092 59,207 - - 70,299
Total
Last year
Support cost Raising funds Core Costs Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Salary Costs - Raising 3,000 - - - 3,000
Funds
Salary Costs - Core 30,690 - - 30,690
Insurance, Storage, IT - 2,522 - - 2,522
costs & Training
Recruitment Fee 600 - - 600
Tax Advisor Fee 480 - - 480
Independent Examination - 420 - - 420
Fee
Depreciation 275 - - 275
General Expenses 859 - - 859
Small Asset Purchases 339 - - 339
3,000 36,185 - - 39,185
Total
**----- End of picture text -----**
CC17a (Excel)
03/05/2023
10
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
450 420
- -
1,800 480
- -
|
|---|---|
CC17a (Excel)
03/05/2023
11
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||||
|---|---|---|---|---|---|---|---|
|||**Freehold land &**
**buildings**
**£**||**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|At the beginning of the year|||-|-|-|1,100|1,100|
|Additions|||-|-|-|2,814|2,814|
|Revaluations|||-|-|-|-|-|
|Disposals|||-|-|-|-|-|
|Transfers *|||-|-|-|-|-|
|At end of the year|||-|-|-|3,914|3,914|
|**14.2 Depreciation and impairments**||||||||
||****Basis**|Straight Line||Straight Line|Straight Line|Straight Line|Straight Line|
||**** Rate**|||||25%||
|||||||||
|At beginning of the year|||-|-|-|275|275|
|Disposals|||-|-|-|-|-|
|Depreciation|||-|-|-|979|979|
|Impairment|||-|-|-|-|-|
|Transfers*|||-|-|-|-|-|
|At end of the year|||-|-|-|1,254|1,254|
|**14.3 Net book value**||||||||
|Net book value at the beginning of the|year||-|-|-|825|825|
|Net book value at the end of the year|||-|-|-|2,660|2,660|
CC17a (Excel)
03/05/2023
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||
|---|---|
|**19.1 Analysis of debtors**
Trade debtors
Prepayments and accrued income
Other Debtors
**Total**|**This year**
**Last year**
**£**
**£**
100
-
42,685 9,090
- 1,517|
||42,785 10,607|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -
|
CC17a (Excel)
03/05/2023
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Deferred Income**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
2,977 1,026 - -
- - - -
48,008 432 - -
- - - -
- 9,250 - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||50,984
10,708
- -|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**|**This year**
**Last year**
**£**
**£**
- -
- 9,250
- -
**Last year**
Income from tickets sold by
Eventbrite for The Messiah
(17th & !8th December 2021)
but not paid to Waterperry
Opera before End of Year -
£9090 recorded as Debtor
(N19)|
|---|---|---|
|||- 9,250|
CC17a (Excel)
03/05/2023
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## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
26,125
14,219
-
-|
|---|---|
||26,125
14,219|
CC17a (Excel)
03/05/2023
15
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund UR All Festival issues 14,943 314,255 - 314,453 - 14,745
Restricted Fund R Young Artist Programme - 36,850 - 31,010 - - 5,840
Restricted Fund R In-Kind Support - 76,425 - 76,425 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 14,943 427,530 - 421,888 - - 20,585
**----- End of picture text -----**
CC17a (Excel)
03/05/2023
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## **Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund UR All other Festival issues 30,047 147,910 - 163,015 - - 14,943
- - - - - -
Restricted Fund R Festival Productions - 15,275 - 15,275 - - -
Restricted Fund R External Productions - 1,703 - 1,703 - - -
Restricted Fund R Non-Festival Events - 2,577 - 2,577 - - -
Restricted Fund R Waterperry Bedding/Towels - 160 - 160 - - -
Restricted Fund R Young Artist Programme 1,000 1,502 - 2,502 - - -
Restricted Fund R In-Kind Support - 58,851 - 58,851 - - -
Restricted Fund R ACE Outstanding - 1,419 - 1,419 - - -
Sub Total Restricted - £81,487
Other funds N/a N/a - - - - - -
Total Funds 31,047 229,397 - 245,502 - - 14,943
**----- End of picture text -----**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**NOT APPLICABLE**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
- - - -
**-**
**NOT APPLICABLE**
**NOT APPLICABLE**
**Amounts paid or benefit value**|
|---|---|
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment TRUE with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**NOT APPLICABLE**
**Legal authority (eg**
**order, governing**
**document)**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other**_ **NOT APPLICABLE** _**employment benefits were paid. Where an ex gratia payment has been made to a trustee,**_ **NOT APPLICABLE** _**provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False) TRUE**
CC17a (Excel)
03/05/2023
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## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
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There have been no related party transactions in the reporting period (True or False) FALSE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad
Amount during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
Guy Withers Son of Paid Remuneration for position 2022: £33,275 N/A N/A N/A
(CEO/Artistic Director) Trustee held (agreed by other Trustees without involvement of ‘Connected (2021: £15,000)
Robert Persons’) plus a number of
Withers reimbursements in respect of
purchases to support the Festival
(declared as Productions (not included above).
Connected Contract runs from 1 October 2020
Person) to 30 September 2023. Freelance
Self Employed status.
Rebecca Meltzer Daughter of Rebecca was engaged as a 2022: £3,920 N/A N/A N/A
(Associate Artistic Trustee John freelance with self employment status in the year, on terms (2021: £3,990)
Director) Meltzer commensurate with her role and
(declared as with others holding similar
positions at the company. Her
Connected employment terms, including
Person) remuneration, were determined by
the CEO and Artistic Director, as is
normal.
Howard Gatiss Trustee Income and Expenditure for 2022: £0 N/A N/A N/A
(only for 2021) Personal Performance event (2021: £1,041)
**----- End of picture text -----**
CC17a (Excel)
03/05/2023
19