2022-12-31-accounts

Company Registration No. 11122993 Registered Charity No. 1195938

WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE)

REPORT AND ACCOUNTS For the year ending 31 December 2022

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 December 2022

The Trustees, who are also Directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Wrongsemble Charity registration number 1195938 Company registration number 11122993 Registered office 131 Water Lane, Leeds LS11 9UD

Trustees

For the purposes of the Companies Act 2006, the Board of Trustees is the Board of Directors of the charitable company and is referred to as the Trustees throughout this report.

The Trustees of Wrongsemble during the year and to the date of signing this report are as follows:

Victoria Ackroyd Dermot Daly Hannah Farley Rachel Ingle-Teare Resigned 31 January 2023 Christopher Lloyd (Chair) Rachel Marriner

Independent Examiner Mr P O’Hara FCA, 4 Stoneyhurst Road West, Gosforth, Newcastle upon Tyne NE3 1PG

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Documents

Wrongsemble is a charitable company limited by guarantee, incorporated on 22 December 2017 and registered as a charity on 27 September 2021.

It was established under the Memorandum of Association that established its objects and powers and is governed under its Articles of Association.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 December 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT (Continued)

Governing Documents (Cont.)

The Directors of the company are also Trustees of the charity.

Eligibility for membership of the charity, and membership of the Board of Trustees, is governed by the Articles of Association. There are no restrictions in the governing document on the operation of the charity other than those imposed by general charity law.

Charitable Purpose

Wrongsemble’s charitable objects are to, for the public benefit, promote the performing arts, through the creation of live and digital productions, events and workshops, primarily but not exclusively in the North of England.

Structure and Governance

The charity currently has a Board of five non-executive Trustees.

The Board meets a minimum of four times per year and, additionally, holds an annual awayday.

Detailed written Board reports and an agenda are prepared and circulated in advance of meetings.

Recruitment and Appointment of Board of Trustees

Trustees are elected to the Board based on discussions and recommendations offered by Trustees and outside advisors to the organisation, as well as through a range of advertising channels.

Trustee Induction and Training

New Trustees are inducted by the Chair of the Board and Creative Director and are provided with a range of resources to support their understanding of Wrongsemble activities.

The Charity's grant making policies

The charity does not currently engage in grant-making activity.

The contribution of volunteers

The charity makes use of volunteers within its festivals and to support its activities.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT

For the year ended 31 December 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT (Continued)

Reserves Policy

The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission.

The Trustees aim to firstly hold a level of unrestricted Reserves which enables the charity to have sufficient financial resources to meet various liabilities which would crystallise if Wrongsemble were unable to attract funding and/or it were unable to continue operating.

At present, the Trustees estimate that the Unrestricted Reserves required for such purposes amount to approximately £10,000.

If possible, the Trustees then aspire to retain an additional allowance of £15,000 to enable the charity to respond flexibly to issues or appropriate initiatives which might be identified outside of its annual budgeting process.

The required level of Reserves is therefore £25,000. The charity’s total Unrestricted Funds at 31 December 2022 are £26,333. Free Reserves, defined as Unrestricted Funds, minus the value of Designated Funds and Tangible Fixed Assets, are £23,766. The Trustees aim, through their budgeting processes, to achieve the aspirational level of free Reserves within 1-2 years.

This policy will be reviewed by the Trustees annually as part of the charity’s budgeting processes.

OBJECTIVES AND ACTIVITIES

Vision & Mission

Wrongsemble believes in art for everyone, with accessibility and 'shared experience' at the heart of everything we do.

Formed in 2015, the company was born out of desire to make family theatre for all ages. All of our artists are from/based in the North of England and we are committed to providing artistic employment to those based in our region. We strive to ensure that our artists represent the excitingly diverse communities we serve.

Public Benefit

The Trustees understand and have discussed the implications of the provisions of the Charities Act 2006, which state that all charities must demonstrate that they are established for public benefit and have had due regard to the public benefit guidance issued by the Charity Commission. The Trustees believe that the charity meets both of the key principles.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT

For the year ended 31 December 2022

OBJECTIVES AND ACTIVITIES (Continued)

Public Benefit (Cont.)

Principle 1 - There must be an identifiable benefit, or benefits

Wrongsemble operates for the public benefit, to promote the performing arts through the creation of live and digital productions, events, and workshops which primarily take place (but not exclusively) in the North of England.

Principle 2 - Benefit must be to the public, or a section of the public

Wrongsemble’s activities are available to the general public/mankind.

Wrongsemble’s beneficiaries are therefore entirely appropriate to its aims and the public as a whole benefits from its work. All of these benefits are clear, evidenced and relate directly to Wrongsemble’ aims. In addition, the Trustees do not consider that any significant detriment or harm flows from Wrongsemble’ work.

Risk Management

The Trustees of the charity regularly review the major governance, operational and financial risks which the charity faces as part of its annual business planning process and confirm that systems have been established to mitigate these risks.

Wrongsemble has a risk management strategy in place which comprises:

• an annual review of the strategic risks the charity may face via the business plan

• the establishment of systems and procedures to mitigate those risks identified

• the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

The Trustees are satisfied that appropriate financial systems and controls and employment policies and practices are in place.

The Trustees consider the key risks facing the charity at this time to be the financial risks arising if the organisation is unable to attract sufficient funding to realise its planned projects and productions to the scale and quality to which the organisation aspires.

The relatively modest scale of the organisation also leaves it vulnerable to the temporary absence or permanent loss of key team members.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 December 2022

OBJECTIVES AND ACTIVITIES (Continued)

Risk Management (Cont.)

The Trustees have managed the potential impact of these risks by ensuring that:

• Prudent budgets have been set for the next financial period

• The charity maintains a low cost base

• Regular management accounts are being introduced, showing the performance against budget

• • Contingency plans are in place for the actions which would be taken if income appears unlikely to reach its target

• Reserves policies have been adopted which provide an appropriate amount of uncommitted Reserves which will always enable the charity to meet all its liabilities even if income targets are not achieved

• Income generation plans in place in order to develop core funding streams for the organisation, enabling the charity to engage permanent staff members

ACHIEVEMENTS AND PERFORMANCE

Summary of the main achievements of the charity during the period

In another challenging year for arts organisations nationwide, mitigating increased costs on every front, Wrongsemble have managed to produce a diverse and ambitious programme of work to support families both regionally and internationally to engage in high-quality arts activity. In this same year the company were awarded ‘Best Theatre Company’ in the Yorkshire Prestige Awards 2022 acknowledging the impact of the charity’s work in our region. In more detail, the charity's activities have benefited the public through the following work.

The Not So Ugly Sisters – National Tour (March-April 2022)

Our 2020 Covid-delayed co-production with Leeds Playhouse and Red Ladder Theatre Company, finally made its way to audiences nationwide following successful runs at Leeds Playhouse, and Waterside Arts (Sale) in 2021. The production toured over 23 days to traditional theatres and nontraditional community venues; offering the same high-quality ambitious production in every space, playing to thousands of families across the country during the Easter school holidays.

This exciting family musical reimagines the tale of Cinderella from the perspective of the ‘Not So’ Ugly Sisters - Dolly and Barb. On the morning of the big royal wedding the sisters sit in the abandoned hair salon, seemingly the only people in the kingdom who aren’t invited to share in their sister’s happy day. Dolly rests on her broom counting the passers-by, whilst her sister Barb watches the phone that never rings. But over the course of this 55-minute whirlwind of live music and dancing we learn there’s more than one side to every story, you can’t trust the clickbait, and sometimes (just sometimes) “happily ever afters” really do come true.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT

For the year ended 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the period (Cont.)

Leeds Conservatoire Residency (May 2022)

In May 2022 Wrongsemble provided an in-depth practical creative exploration of our method of working with first-year Actor Musician students across a week’s residency at Leeds Conservatoire. This culminated in a sharing of the work create by students in this residency week, led and supported by core artists from Wrongsemble (Elvi Piper / Richard Priestley / Bay Bryan / Antony Jones / Chemeana Lacey). From this cohort of 20 students we were able to offer 2 of them their professional debuts as performers as part of our Bradford Literary Festival repertory season in June/July 2022.

Bradford Literature Festival (June-July 2022)

In June/July 2022 Wrongsemble returned to create four brand new pop-up outdoor productions commissioned by Bradford Literature Festival; ‘The Revengers’ / ‘The Princess and her Greens’ / 'The Reluctant Explorers’/ 'A Witch's Tale'. These played to school groups (at Bradford University) and on the mainstage in City Park, Bradford as headline events for families and young people as part of the Bradford Literature Festival weekends. Across six days these shows delighted over 10,000 children and families from the local area, offering free high-quality arts engagement opportunities in the heart of Bradford city centre. These performances were accompanied by a series of walkabout acts curated by Wrongsemble, with each day celebrating a new literary theme for children and young people.

The Not So Grimm Twins (July-September 2022)

This second instalment in Wrongsemble’s ‘Not So’ series was a raucous actor-musician touring production for ages 4+ co-produced with Gala, Durham and supported by Arts Council England. It explored gender roles within traditional tales and was housed on Wrongsemble’s incredible converted horsebox stage ‘The Imaginarium’ – sustainably created for this tour, and as a long-term cultural asset for the company and other artists to utilise.

Touring over 4 weeks to outdoor, community and festival venues nationally, this production allowed families to meet world-famous twins Jake and Will Grimm, as they tumbled from their magical wagon brimful of stories collected from every inch of the world; from Rapunzel to Red Riding Hood. Their favourite tales were re- spun and woven together by a storytelling duo...oh, and their little sister Lottie too! But, even familiar fairytales can take a turn for the (f)unexpected, and our heroes need all the help they can get to defeat the creatures of their own creation and save the world!

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

For the year ended 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the period (Cont.)

A Town Called Christmas (Nov-Dec 2022)

Far away, beyond the snow, and nestled in a perfect nook you’ll find a town called Christmas…

This brand new festive musical show for adventurers aged 3+ and their grown-ups was commissioned by Gala Durham and supported by Arts Council England. It opened at Bishop Auckland Town Hall in November 2022 for 5 days, before transferring to Gala, Durham’s studio theatre for the duration of the festive season in December 2022.

Clementine dreams of a place where gingerbread houses glow under twinkling fairy-lights, and chocolate coins are currency. Where the streets are filled with snow-ball fights, and laughter hangs like baubles in the air! The happiest place on Earth. Or at least it used to be…

Buckle in for a rollercoaster of magic, music, and mayhem as our hero crash-lands in a crumbling town where only the long-forgotten fables, a cantankerous caretaker and a glitching robot remain! Can they save the day, and the town called Christmas?

The Snow Queen (Nov-Dec 2022)

This brand-new mid-scale festive production was co-commissioned by The Albany and ARC, Stockton with support from Arts Council England. Debuting last year at The Albany, before transferring to ARC Stockton in December 2022. Featuring an incredible northern-based cast, crew and creative team this production was met with huge acclaim from critics and audiences alike. Performing to thousands of families and schools’ audiences in Stockton-on-Tees and exceeding all schools sales targets for the venue.

The production was made using the Theatre Green Book Standards and using sustainable practices in every corner of its creation whilst also promoting a message of sustainability and climate responsibility. The production contained embedded access adaptations including integrated audio description, British Sign Language and an ever-Relaxed Performance environment.

The show featured our gender-neutral drag Snow Queen residing at the top of the world controlling the weather. But with the seasons refusing to behave, the world getting warmer, and a distinct lack of snow, our young hero Lumi went on an adventure to take the matter straight to the top (of the world) and find the Snow Queen she had heard so much about. On her journey she met a host of fabulous new friends - from an overworked elf to a pompous polar bear - in this vibrant musical re-telling of Hans Christian Anderson fairytale.

“ One of the more thoughtful, message-orientated productions around this year, The Snow Queen is joyful entertainment with all the Christmas fun and frolics you need for a family treat .” - Fairy Powered Productions

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

For the year ended 31 December 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the period (Cont.)

Financial Review

The out-turn for the year is an unrestricted deficit of £(11,641) (2021: surplus of £17,808). The Trustees consider the financial performance of the charity to be satisfactory.

PLANS FOR FUTURE YEARS

Wrongsemble has a number of exciting plans in place for 2023/24 which we continue to add to. This future programme of work consistently aims to meet our charitable objectives whilst reaching an evermore diverse cross-section of the public via engagement with community partners, libraries, festivals and schools, alongside partnering with high-profile theatres and commissioners.

The Not So Grimm Twins (National Tour)

This second instalment in Wrongsemble’s ‘Not So’ series, created in 2022 in co-production with Gala Durham and supported by funding from Arts Council England, will tour to indoor venues nationally in Spring/Summer 2023. This 32-date tour sees us return to venues such as Rotherham Civic, The Egg (Bath) and Nottingham Lakeside, as well as an astounding 80% of venues on the tour new bookers to Wrongsemble, including Lyric Hammersmith, Harrogate Theatre, Stephen Joseph Theatre and Theatre Royal Bury St Edmunds.

Bradford Literature Festival

In June/July 2023 Wrongsemble will return to present four pop-up outdoor productions commissioned by Bradford Literature festival for school groups (at Bradford University) and on the mainstage in City Park. Across six days these shows offer free high-quality arts engagement opportunities for audiences in the heart of Bradford city centre.

The Not So Big Bad Wolf

This brand-new production will complete our ‘Not So’ trilogy of productions, and play on the outdoor converted horsebox Imaginarium stage in July/August 2023. It will tour to community venues, parks and libraries throughout the north of England, offering free/affordable high-quality arts engagement for families with yougn people aged 3+. This tour is still being finalised, and is dependent on additional funding being secured by the charity.

The Snow Queen

This mid-scale festive production co-commissioned by The Albany and ARC, Stockton with support from Arts Council England will transfer to artsdepot, North London for a three-week festive run in December 2023. The production is made using sustainable practices in every corner of its creation whilst also promoting a message of sustainability and climate responsibility. This will be its third year in performance, with pencils already in place for Christmas 2024.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT

For the year ended 31 December 2022

PLANS FOR FUTURE YEARS (CONTINUED)

A Town Called Christmas

This festive musical show for adventurers aged 3+ and their grown-ups commissioned by Gala Durham and supported by Arts Council England in 2022 will play in venues including Arts Centre Washington and Sheffield Crucible Theatre during the 2023 festive season.

RESPONSIBILITIES OF THE TRUSTEES

The Trustees (who are also the Directors of Wrongsemble for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgments and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Trustees

Christopher Lloyd Chair of the Board of Trustees Company Registration Number 11122993

4 April 2023

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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF WRONGSEMBLE LIMITED FOR THE YEAR ENDED 31 DECEMBER 2022

I hereby report to the Trustees/Members of Wrongsemble (Charity Registration Number 1162870) on the accounts for the year ended 31 December 2022 set out on pages 12 to 21.

Responsibilities and basis of report

As the charity’s Trustees (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4. the accounts have not been prepared in accordance with the methods or principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)).

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.

Pete O’Hara, FCA, Chartered Accountant Fellow of the Institute of Chartered Accountants in England & Wales

4 Stoneyhurst Road West, Gosforth, Newcastle upon Tyne NE3 1PG

4 April 2023

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

Note Income Income from Grants, Donations & Legacies 3 Income from Charitable Activities 4 Other Income 5 Total Income Expenditure Expenditure on Charitable Activities 6 Total Expenditure Net Income/(Expenditure) 7 Balance brought forward Balance carried forward	Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ - 79,450 79,450 80,806 63,934 - 63,934 182,683 19,012 - 19,012 -
	82,946 79,450 162,396 263,489 94,587 101,915 196,502 221,216
	94,587 101,915 196,502 221,216
	(11,641) (22,465) (34,106) 42,273 37,974 24,465 62,439 20,166
	£26,333 £2,000 £28,333 £62,439

The notes on pages 13 to 21 form part of the financial statements.

All of the activities of the company are classed as continuing.

The Statement of Financial Activities includes all gains and losses in the period and therefore a statement of total recognised gains and losses has not been prepared.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL POSITION/BALANCE SHEET

AS AT 31 DECEMBER 2022

Notes Fixed Assets Tangible Fixed Assets 9 Current Assets Debtors 10 Cash At Bank & In Hand Creditors – Amounts Falling Due Within 1 Year 11 Net Current Assets/(Liabilities) Total Net Assets 12 Represented by: Unrestricted Reserves 12, 13 Restricted Reserves 12, 13	31 December 2022 31 December 2021 £ £ 2,567 1,485 15,265 76,700 21,112 17,088
	36,377 93,788 (10,611) (32,834)
	25,766 60,954
	£28,333 £62,439
	26,333 37,974 2,000 24,465
	£28,333 £62,439

The notes on pages 13 to 21 form part of the financial statements.

The Trustees are satisfied that for the year ended 31 December 2022 the charity was entitled to exemption under section 477(2) of the Companies Act 2006.

The Trustees also confirm that the Members have not required the charity to obtain an audit in accordance with section 476 of the Companies Act 2006

The Trustees acknowledge their responsibilities for:

(i) ensuring that the charity keeps adequate accounting records which comply with section 386 of the Act, and

(ii) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the charity.

These financial statements were approved and signed by a Member of the Board of Trustees on 4 April 2023.

Christopher Lloyd Chair of the Board of Trustees Company Registration Number 11122993

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting Policies

These financial statements have been prepared on the historical cost basis and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006 and the revised Statement of Recommended Practice (SORP 2005) "Accounting and Reporting by Charities".

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation Status

Wrongsemble is a Charity registered under the 1960 Charities Act and is accorded exemption from liability to taxation on its income under S505 Income and Corporation Taxes Act 1988.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Cash Flow Statement

The Directors have taken advantage of the provisions of the Financial Reporting Standard Number 1, which exempts small entities from the need to prepare a cash flow statement.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity.

Designated funds are unrestricted funds earmarked by the trustees for specific purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting Policies (Cont.)

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy.

The following specific policies are applied to particular categories of income:

• Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material.

• Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

• Investment income is included when receivable.

• Income from charitable trading activity is accounted for when earned.

• Other income is accounted for when receivable.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

• Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.

• Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

• Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Operating Leases

The charity classifies the lease of certain types of equipment as operating leases as the title to the equipment remains with the lessor. Rental charges are charged against income on a straight-line basis over the period of the lease.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting Policies (Continued)

Tangible Fixed Assets and Depreciation

Depreciation is provided on any fixed assets at rates calculated to write off the assets over their remaining useful lives as follows:

IT & Office Equipment

• 33% per annum straight line

A full year’s depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

2. Legal Status

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. The company law members of the charity are the members of its Board of Trustees.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

3. Income – Grants, Donations & Legacies

Grant Income Arts Council England – A Town Called Christmas Arts Council England – Not So Grimm Twins Arts Council England – Humbug Arts Council England – Snow Queen Arts Council England - Stargazer Arts Council England - Tinsel Gala Theatre – Not So Grimm Twins Gala Theatre – A Town Called Christmas Leeds City Council - COVID Support	Unrestricted Funds £ Restricted Funds £ 2022 £ 2021 £ - 18,000 18,000 - - 29,950 29,950 - - - - 1,480 - - - 48,931 - - - 14,895 - - - 14,750 - 10,000 10,000 - - 21,500 21,500 - - - - 750
	£- £79,450 £79,450 £80,806

Of the 2021 total of £80,806, £750 was attributable to Unrestricted Funds and £80,056 to Restricted Funds.

4. Income from Charitable Activities

Commissions Participation Bookings Tour Bookings Other Box Office, Sales & Fees	Unrestricted Funds £ Restricted Funds £ 2022 £ 2021 £ 32,660 - 32,660 54,372 5,300 - 5,300 - 25,963 - 25,963 126,565 11 - 11 1,746
	£63,934 £- £63,934 £182,683

The 2021 total of £182,683 was wholly attributable to Unrestricted Funds.

5. Other Income

Theatre Tax Relief	Unrestricted Funds £ Restricted Funds £ 2022 £ 2021 £ 19,012 - 19,012 -
	£19,012 £- £19,012 £-

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

6. Expenditure on Charitable Activities

Direct Costs Programme/Project Costs Advertising & Marketing Support Costs Depreciation Office & Administration Costs Governance Costs Legal & Professional Independent Examiner’s Fees Other Accountancy Costs	Unrestricted Funds £ Restricted Funds £ 2022 £ 2021 £ 85,457 101,915 187,372 210,575 203 - 203 76 1,918 - 1,918 1,168 5,438 - 5,438 6,629 35 - 35 1,332 700 - 700 700 836 - 836 736
	£94,587 £101,915 £196,502 £221,216

Of the 2021 total of £221,216, £165,625 was attributable to Unrestricted Funds and £55,591 to Restricted Funds.

7. Net Income/(Expenditure)

Net Income/(Expenditure)
	2022	2021
	£	£
Net income/(expenditure) is stated after charging/(crediting):
Depreciation of owned Fixed Assets	1,918	1,168
Independent Examiner’s Fees	700	700
Independent Examiner’s Fees – Other Services	350	350

8. Staff Costs & Trustees’ Remuneration

The charity employed no staff in the year (2021: None).

No remuneration has been paid to any Trustees/Directors in the year (2021: £Nil).

No travel and subsistence expenses were reimbursed to Trustees in respect of their attendance at meetings of the charity (2021: £Nil).

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NOTES TO THE ACCOUNTS

WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE)

FOR THE YEAR ENDED 31 DECEMBER 2022

9. Tangible Fixed Assets

9. Tangible Fixed Assets
Cost At 1 January 2022 Additions in year At 31 December 2022 Accumulated Depreciation At 1 January 2022 Charge for year At 31 December 2022 Net Book Value At 31 December 2022 At 1 January 2022 10. Debtors Taxes & Social Security Costs - VAT Trade Debtors Prepayments Accrued Income 11. Creditors – Amounts Falling Due Within 1 Year Taxes & Social Security Costs - VAT Other Creditors - Previous Directors’ Loan Accounts Accruals		IT & Office Equipment £ Total Fixed Assets £ 3,505 3,505 3,000 3,000
			6,505 6,505 2,020 2,020 1,918 1,918
			3,938 3,938
			£2,567 £2,567
			£1,485 £1,485 2022 £ 2021 £ 7,207 - 1,200 49,320 165 165 6,693 27,215
			£15,265 £76,700 2022 £ 2021 £ - 5,574 2,370 2,370 8,241 24,890
			£10,611 £32,834

Other Creditors - Previous Directors’ Loan Accounts relate to Wrongsemble costs incurred prior to its registration as a charity, paid personally by the Directors at that time - Elvi Piper, Chemeana Lacey and Antony Jones. The sums will be reimbursed in the next financial year.

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

12. Analysis of Charitable Funds

Unrestricted General Fund Restricted Funds Arts Council England – Snow Queen Arts Council England – Not So Grimm Twins Arts Council England – A Town Called Christmas Gala Theatre – Not So Grimm Twins Gala Theatre – A Town Called Christmas Total Restricted Funds Total Funds Name of Restricted Fund Arts Council England – Snow Queen Arts Council England – No So Grimm Twins Arts Council England – A Town Called Christmas Gala Theatre – Not So Grimm Twins	Fund at 1 January 2022 £ Incoming Resources in Year £ Resources Expended in Year £ Fund at 31 December 2022 £ 37,974 82,946 (94,587) 26,333 24,465 - (24,465) - - 29,950 (29,950) - - 18,000 (16,000) 2,000 - 10,000 (10,000) - - 21,500 (21,500) -
	24,465 79,450 (101,915) 2,000
	£62,439 £162,396 £(196,502) £28,333 Description, Nature & Purpose of the Restricted Fund Towards the costs of Snow Queen Towards the costs of The Imaginarium / The Not So Grimm Twins Towards the costs of A Town Called Christmas Towards the costs of The Imaginarium / The Not So Grimm Twins

Gala Theatre – A Town Called Christmas Towards the costs of A Town Called Christmas

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WRONGSEMBLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

13. Analysis of Net Assets between Funds

Tangible Fixed Assets Debtors Cash at Bank and In Hand Creditors – Amounts Due Within 1 Year	Unrestricted Funds Restricted Funds Total 2022 Total 2021 £ £ £ £ 2,567 - 2,567 1,485 8,572 6,693 15,265 76,700 18,850 2,262 21,112 17,088 (3,656) (6,955) (10,611) (32,834)
	£26,333 £2,000 £28,333 £62,439

14. Related Party Transactions

There were no transactions in the year with related parties, such as are required to be disclosed under the Financial Reporting Standard for Smaller Entities (Effective April 2008) (2021: Nil).

15. Financial Commitments

No material financial commitments have been made in respect of future financial years.

16. Company Limited by Guarantee

The charity is incorporated under the Companies Act 1985 and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding £1 as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

There are currently 5 members of the company (2021: 3 members).

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