Pag¢ 16 Independent Auditorfs Report to the Trustees of Yvonne Arnaud Theatre Trust forthe year ended 5 April 2021 Based on our understanding of the chartyand industry, we identified the principal risks of non-compliance with laws and regulations. We also obtained an understanding ofthe le8al and regulatory frameworks that the charty operates in, focusing on those that had a direct effect on material figures and disclosures in the financial statenients. The main regulations considered in this context included the Charities Act 2011, FRS 102 and Charity 50RP. We evaluated the incentives and opportunities for frnud in the finantial statements. includin& but not limited to, the risk of override of controls, and designed procedures in response to these risks as follows: enquiring of management concerning actual and potential litigation and claims: performing analytical procedures to identify any unusual or unexpected relationships that may indicate ri5k5 of material mi55tatement due to fraud; testing the appropriateness of journal entries and other adjustments: assessing whether the judgements made in making accounting estimates were indicative of a potential bias, and,- evaluating the business rationale of any significant transactions that were unusual or outside the normal course of business. We also tommunicated relevant identffied laws and re8ulations and potential fraud risks to all Èngagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflerted in the financial statements, a5 we will be les5 likely to become aw& of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misPreSentation. A further description of our responsibilities is available on the Financial Reporting Council's website at: https:/lwww.frc.org.uVOur-WorklAuditlAudit-and-assurancelStandards-and-guidancelStandards-and- guidance-for-auditors/Auditors-responsibilities-for-auditlDescription-of-auditors-responsibilities-for- audit.aspx. This dexription fornis part of our auditorfs report. Use of our Report This report is made solely to the charity5 trustees, as a body* in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charivs trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept orassume responsibilityto anyone other than the charity and the charit(s trustees as a ijody, for our audit work, for this report. or for the opinions we have formed. Alex Temlett CA ACA cfA Istatutory Auditorl For and on behalf of Azets Audit Services Limrf(ed, Statutory Auditor 20 July 2021 AslKombe Court Woolsack Way Godalming Surrey GU7 ILQ Azets Audit Services Limited is eligible to act as an auditor in Temis of section 1212 of ihe Companies Act 2006
| 2021 | 2021 | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|---|
| Note | Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | Funds | Funds | ||||
| 6 | f | 6 | E | ||||
| Income and endowments | from: | ||||||
| Donations and legacies | 4 | 247,695 | 5,783 | 253,478 | 449,413 | ||
| Charitable activities |
|||||||
| -Operation of Main |
House | 5 | 1,040,712 | 7,450 | 1,048,162 | 2,983,503 | |
| —Youth &Education | Programme | 5 | 16,854 | 16,854 | 155,752 | ||
| 1,057,566 | 7,450 | 1,065,016 | 3,139,255 | ||||
| Orber trading activities | |||||||
| - Rental income | 23,190 | 23,190 | 23,190 | ||||
| -External set building | 66,824 | ||||||
| -Vanbrugh Club subscriptions |
48,027 | 48,027 | 61,736 | ||||
| - Catering operations | 7,469 | 7,469 | 546,967 | ||||
| 78,686 | 78,686 | 698,717 | |||||
| Investment income - |
bank | interest | 6 | 16,011 | 16,011 | 24,642 | |
| Total income | 1,399,958 | 13,233 | 1,413,191 | 4,312,027 | |||
| Expenditure on: |
|||||||
| Raising funds | |||||||
| - Donations and legacies |
(4,104) | (4,104) | (3,472) | ||||
| - External set building | (28,730) | ||||||
| -Vanbrugh C(ub subscriptlons -Catering operations |
(89,273) | I 9. I |
(672) ~I5 |
||||
| 9 | (93,377) | (93,377) | (552,408) | ||||
| Charitable activities |
|||||||
| -Operation of Main |
House | 10 | (1,108,878) | (100,777) | (1,209,655) | (3,407,527) | |
| -Youth & Education | Programme | 10 | (27,042) | 27,042) | (368,085) | ||
| (1,135,920) | (100,777) | (1,236,697) | (3,775,612) | ||||
| Total expenditure | 1,229,297) | (100,777) | 1,330,074) | (4,328,020) | |||
| Net income/(expenditure) | 170,661 | (87,544) | 83,117 | (15,993) | |||
| Taxation | 20,822 | 20,822 | 50,222 | ||||
| Transfers between funds | |||||||
| Net movement in funds |
13 | 191,483 | (87,544) | 103,939 | 34,229 | ||
| Reconciliation offunds: | |||||||
| Total funds brought forward at 6 April 2020 | 3,247,626 | 241,133 | 3,488,759 | 3,454,530 | |||
| Total funds carried forward | at 5 April 2021 | 27-29 | 3,439,109 | 153,589 | 3,592,698 | 3,488,759 |
| Group | Group | Charity | Chadty | |||||
|---|---|---|---|---|---|---|---|---|
| 2021 | 2020 | 2021 | 2020 | |||||
| Note | f | f | E | f | ||||
| Fixed Assets | ||||||||
| Tangible fixed assets | 20/21 | 824,205 | 966,818 | 96,029 | 98,201 | |||
| Current Assets | ||||||||
| Stock | 22 | 4,834 | 12,683 | |||||
| Debtors | 23 | 197,299 | 440,790 | 745,215 | 783,083 | |||
| Cash at bank and in | hand | 24 | 3,190,984 | 2,833,168 | 2,544,581 | 2,387,459 | ||
| 3,393,117 | 3,286,641 | 3,289,796 | 3,170,542 | |||||
| Creditors: Amounts | falling due | |||||||
| within one year | 25 | (624,624) | (764,700) | (18,202) | (27,553) | |||
| Net Current Assets | 2,768,493 | 2,521,941 | 3,271,594 | 3,142,989 | ||||
| Total assets less | current | liabilities | 3,592,698 | 3,488,759 | 3,367,623 | 3,241,190 | ||
| Funds | ||||||||
| Restricted Funds | 29 | |||||||
| Building Restoration | Fund | 58,972 | 135,641 | 58,972 | 135,641 | |||
| Dimmer Lighting |
Fund | 71,400 | 81,600 | 71,400 | 81,600 | |||
| Young Disadvantaged | Fund | 21,217 | 21,892 | 21,217 | 21,892 | |||
| Other Restricted | Funds | 2,000 | 2,000 | 2,000 | 2,000 | |||
| 153,589 | 241,133 | 153,589 | 241,133 | |||||
| Designated Funds |
28 | |||||||
| Theatre Support | Fund | 1,010,099 | 1,010,099 | 1,010,099 | 1,010,099 | |||
| Production Fund |
500,000 | 500,000 | 500,000 | 500,000 | ||||
| Dimmer Lighting |
System | 95,917 | 109,620 | 95,917 | 109,620 | |||
| Tech Replacement &Improvement |
142,455 | 142,455 | 142,455 | 142,455 | ||||
| Flood Excess | 100,000 | 100,000 | 100,000 | 100,000 | ||||
| Capital Project | 623,082 | 23,082 | 623,082 | 23,082 | ||||
| 2,471,553 | 1,885,256 | 2,471,553 | 1,885,256 | |||||
| Unrestricted Funds |
27 | |||||||
| Charitable Funds |
885,571 | 1,253,500 | 742,481 | 1,114,801 | ||||
| Non-Charitable Trading |
Funds | (18,010) | 8,875 | |||||
| Reserve arising on consolidation | 99,995 | 99,995 | ||||||
| 967,556 | 1,362,370 | 742,481 | 1,114,801 | |||||
| 3,592,698 | 3,488,759 | 3,367,623 | 3,241,190 |
| Group | Group | Charity | Charity | |||
|---|---|---|---|---|---|---|
| 2021 | 2020 | 2020 | 2020 | |||
| Note | 6 | E | 6 | 6 | ||
| Cash used in operating activities |
32 | 343,666 | 31,905 | 142,034 | 36,301 | |
| Cash flows from investing | activities | |||||
| Interestincome | 16,011 | 24,642 | 15,089 | 23,894 | ||
| Purchase oftangible fixed assets |
(1,861) | (19,834) | ||||
| Cash provided by/(used in) |
||||||
| investing activities |
14,150 | 4,808 | 23,894 | |||
| Cash flows from financing | activities | |||||
| Repayment of borrowing |
||||||
| Cash used in financing activities |
||||||
| Increase/(decrease) in cash |
and | |||||
| cash equivalents in the year |
357,816 | 36,713 | 157,123 | 60,195 | ||
| Cash and cash equivalents | at the | |||||
| beginning ofthe year |
2,833,168 | 2,796,455 | 2,387,458 | 2,327,263 | ||
| Total cash and cash equivalents | ||||||
| at the end ofthe year | 3,190,984 | 2,833,168 | 2,544,581 | 2,387,458 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| The summary | financial performance |
ofthe charity alone is: | 6 | |||
| Income | 301,167 | 533,497 | ||||
| Expenditure | on charitable | activities | (174,734) | l497,428) | ||
| Net income/(expenditure) | 126,433 | 36,069 | ||||
| Total funds | brought forward | 3,241,190 | 3,205,121 | |||
| 3,367,623 | 3,241,190 | |||||
| Represented | by: | |||||
| Restricted income funds | 153,589 | 241,133 | ||||
| Designated | income funds | 2,471,553 | 1,885,256 | |||
| Unrestristed | income funds | 742,481 | 1,114,801 | |||
| 3,367,623 | 3,241,190 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Un- | Un- | ||||||
| restricted | Restricted | Tota I | restricted | Restricted | Tote I | ||
| 6 | f | 6 | 6 | E | 6 | ||
| 142,395 | 142,395 | 118,473 | 118,473 | ||||
| Legacies | 105,300 | 105,300 | 204,000 | 204,000 | |||
| Restoration | levy | 5,783 | 5,783 | 123,940 | 123,940 | ||
| Donated services | 3,000 | 3,000 | |||||
| 247,695 | 5,783 | 253,478 | 325,473 | 123,940 | 449,413 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Un- | Un- | ||||||
| restricted | Restricted | Total | festncted | Restricted | Total | ||
| E | E | E | E | E | E | ||
| Operation ofMain | House | ||||||
| Boxoffice income | 90,635 | 90,635 | 2,574,205 | 2,574,205 | |||
| Production commissioning |
12,402 | 12,402 | |||||
| Business consortium | 25,533 | 25,533 | |||||
| Friends membership | 18,123 | 18,123 | 40,614 | 40,614 | |||
| Sundry income | 1,146 | 1,146 | 14,476 | 14,476 | |||
| Performance grants |
(see note 7) | 930,808 | 7,450 | 938,258 | 316,273 | 316,273 | |
| 1,040,712 | 7,450 | 1,048,162 | 2,983,503 | 2,983,503 | |||
| youth &education | programme | ||||||
| Education related income | 114,736 | 114,736 | |||||
| Performance grants |
(see note 8) | 16,854 | 16,854 | 29,031 | 11,985 | 41,016 | |
| 16,854 | 16,854 | 143,767 | 11,985 | 155,752 | |||
| 1,057,566 | 7,450 | 1,065,016 | 3,127,270 | 11,985 | 3,139,255 |
| 2021 | 2020 | |||||||
|---|---|---|---|---|---|---|---|---|
| Un- | Un- | |||||||
| restricted | Restricted | Total | restricted | Restricted | Total | |||
| E | E | E | E | E | E | |||
| Guildford Borough Council |
310,220 | 310,220 | 310,220 | 310,220 | ||||
| Arts Council | Funding | |||||||
| Emergency | Response | Funds | 35,000 | 35,000 | ||||
| Cultural Recovery Fund |
242,540 | 242,540 | ||||||
| CIRSSupport | Grant | 320,120 | 320,120 | 6,053 | 6,053 | |||
| Local Restrictions Support Grant |
22,928 | 22,928 | ||||||
| The Theatres | Trust | 6,400 | 6,400 | |||||
| Surrey University | 1,050 | 1,050 | ||||||
| 930,808 | 7,450 | 938,258 | 316,273 | 316,273 |
| 2021 | 2020 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Un- | Un- | |||||||||
| restricted | Restricted | Total | restricted | Restricted | Total | |||||
| E | E | E | E | E | E | |||||
| Youth | &Education Grant Funding: | |||||||||
| The Bernard Coleman | Charitable | Trust | 1,000 | 1,000 | ||||||
| The Boris Karloff Foundation | 2,000 | 2,000 | ||||||||
| The Coleman Charitable |
Trust | 1,000 | 1,000 | |||||||
| Community Foundation |
for Surrey | 3,000 | 3,000 | |||||||
| The D'Oyly Carte Charitable Trust |
3,000 | 3,000 | ||||||||
| The Grey Court Trust | 1,000 | 1,000 | ||||||||
| The Shanly Foundation | 600 | 600 | ||||||||
| Other Donations of less | than 6500 | 385 | 385 | |||||||
| Private Donor to Youth | Programme | 28,000 | 28,000 | |||||||
| CIRS | Support Grant | 16,854 | 16,854 | 1,031 | 1,031 | |||||
| 16,854 | 16,854 | 29,031 | 11,985 | 41,016 |
| 2021 | 2021 | 2021 | 2020 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Main | Youth | & | Main | Youth & | ||||||||||
| House | Education | Total | House | Education | Total | |||||||||
| f | f | f | f | |||||||||||
| Production | costs | 88,388 | 88,388 | 1,383,754 | 1,383,754 | |||||||||
| Irrecoverable | VAT | 3,072 | 3,072 | 191,736 | 191,736 | |||||||||
| Production | commissioning | fee | 752 | 752 | 853 | 853 | ||||||||
| Staff costs | 26,798 | 26,798 | 122,341 | 122,341 | ||||||||||
| Other youth | &ed direct costs | 244 | 244 | 5,239 | 5,239 | |||||||||
| Governance | 8 support | costs | 1,117,443 | 1,117,443 | 1,831,184 | 240,505 | 2,071,689 | |||||||
| (note 11) | ||||||||||||||
| 1,209,655 | 27,042 | 1,236,697 | 3,407,527 | 368,085 | 3,775,612 | |||||||||
| Anal is of |
overnance | and su | rt costs | |||||||||||
| The group | allocates | its | governance | and support | costs | as shown in the table below and then further |
||||||||
| apportions | those costs between | the two charitable | activities undertaken | (see note | 10). These | costs are | ||||||||
| allocated on | a basis consistent | with | the use | ofresources. | ||||||||||
| 2021 | 2020 | |||||||||||||
| Theatre | Theatre | |||||||||||||
| operation | Governance | Total | operation | Governance | Total | |||||||||
| f | f. | f | ||||||||||||
| Advertising | &publicity | 17,861 | 17,861 | 242,334 | 242,334 | |||||||||
| Staff costs | 654,022 | 654,022 | 1,085,590 | 1,085,590 | ||||||||||
| Property costs | 190,578 | 190,578 | 307,718 | 307,718 | ||||||||||
| Office costs | 57,861 | 57,861 | 117,849 | 117,849 | ||||||||||
| Professional | fees | 32,861 | 15,100 | 47,961 | 46,519 | 24,600 | 71,119 | |||||||
| Depreciation | &loss on disposal | 124,526 | 124,526 | 148,200 | 148,200 | |||||||||
| Travel and subsistence | 1,261 | 1,261 | 12,070 | 12,070 | ||||||||||
| Bank &credit | card charges | 6,064 | 6,064 | 35,937 | 35,937 | |||||||||
| Bad Debts | (1,200) | (1,200) | 1,200 | 1,200 | ||||||||||
| Irrecoverable | VAT | 18,509 | 18,509 | 49,672 | 49,672 | |||||||||
| 1,102,343 | 15,100 | 1,117,443 | 2,047,089 | 24,600 | 2,071,689 |
| 2021 | 2020 | ||
|---|---|---|---|
| This is stated after charging the following: | f | f | |
| Depreciation oftangible |
fixed assets | 144,474 | 169,213 |
| Loss on disposal offixed | assets | 3,138 | |
| Auditors' remuneration |
-group | 15,100 | 24,600 |
| Auditors' remuneration |
-other services | 1,480 | 2,265 |
| Operating leases - rent |
43,751 | 43,751 | |
| Staff costs (note 14) | 771,408 | 1,656,093 |
| 2021 | 2020 | ||
|---|---|---|---|
| f | f | ||
| Wages | and salaries | 694,874 | 1,526,805 |
| Social | security costs | 52,789 | 97,403 |
| Other | pension costs | 23,745 | 31,885 |
| 771,408 | 1,656,093 |
| 2021 | 2020 | ||
|---|---|---|---|
| No | No | ||
| Management | and administration | 12 | 15 |
| Boxoffice and | front ofhouse | 3 | 6 |
| Production | 5 | 6 | |
| Youth and education | 2 | 6 | |
| Catering | 1 | 4 | |
| 23 | 37 |
| Charity | Company | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| number | number | ||||||||
| Yvonne Arnaud | Theatre | Management | Limited | 238436 | 814453 | ||||
| Yvonne Arnaud | Theatre | (Catering) | Limited | 847430 | |||||
| Yvonne Arnaud | Theatre | (Productions) | Limited | 1925822 | |||||
| The summary | financial | performance | ofthe individual | subsidiaries | is shown below. | ||||
| Yvonne | Yvonne | Yvonne | |||||||
| Afnaud | Arnaud | Amaud | |||||||
| Theatre | Theatre | Theatre | |||||||
| Management | (Catering) | (Productions) | |||||||
| Umited | Umited | Limited | |||||||
| 6 | 6 | ||||||||
| Total income | 1,400,327 | 62,388 | 126,091 | ||||||
| Total expenditure | (1,392,436) | (92,773) | (146,913) | ||||||
| Corporation Tax |
20,822 | ||||||||
| Results forthe | year | 7,891 | (30,385) | ||||||
| The assets and | liabilities | ofthe subsidiary | were: | ||||||
| Fixed assets | 667,362 | 60,816 | |||||||
| Current assets | 836,206 | 40,578 | 46,896 | ||||||
| Current liabilities |
(1,356,979) | (48,586) | (21,215) | ||||||
| Total net assets | 146,589 | 52,808 | 25,681 | ||||||
| Aggregate share |
capital | and reserves | 146,589 | 52,808 | 25,681 |
| Tan 'ble fixed | assets —Grou | |||||
|---|---|---|---|---|---|---|
| Improvements | Fixtures, | |||||
| to leasehold | fittings & | Computer | ||||
| premises | equipment | equipment | Total | |||
| 6 | 6 | |||||
| Cost: | ||||||
| At 6 April 2020 | 2,115,583 | 636,215 | 115,696 | 2,867,494 | ||
| Additions | 1,861 | 1,861 | ||||
| Disposals | ||||||
| At 5 April 2021 | 2,115,583 | 636,215 | 117,557 | 2,869,355 | ||
| Depreciation: | ||||||
| At 6 April 2020 | 1,186,750 | 606,331 | 107,595 | 1,900,676 | ||
| Charge for the year | 127,152 | 13,455 | 3,867 | 144,474 | ||
| Depreciation on disposals |
||||||
| At 5 April 2021 | 1,313,902 | 619,786 | 111,462 | 2,045,150 | ||
| Net book value: | ||||||
| At 5 April 2021 | 801,681 | 16,429 | 6,095 | 824,205 | ||
| At 5 April 2020 | 928,833 | 29,884 | 8,101 | 966,818 | ||
| Tan 'ble fixed | assets —Chari | |||||
| Long term | ||||||
| I ease | hold | |||||
| properties | Theatre | |||||
| (theatre) | equipment | Total | ||||
| E | E | 6 | ||||
| Cost: | ||||||
| At 6 April 2020 | 217,217 | 60,014 | 277,231 | |||
| Additions | ||||||
| Disposals | ||||||
| At 5 April 2021 | 217,217 | 60,014 | 277,231 | |||
| Depreciation: | ||||||
| At 6 April 2020 | 119,017 | 60,013 | 179,030 | |||
| Charge for the year | 2,172 | 2,172 | ||||
| Depreciation | on disposals | |||||
| At 5 April 2021 | 121,189 | 60,013 | 181,202 | |||
| Net book value: | ||||||
| At 5 April 2021 | 96,028 | 1 | 96,029 | |||
| At 5 April 2020 | 98,200 | 1 | 98,201 |
| Group | Group | Charity | Charity | |
|---|---|---|---|---|
| 2020 | 2020 | 2020 | 2019 | |
| E | 6 | 6 | 6 | |
| Food and drink | 4,760 | 10,799 | ||
| Dry goods/Disposables | 74 | 1,884 | ||
| 4,834 | 12,683 |
| Group | Group | Charity | Charity | |||
|---|---|---|---|---|---|---|
| 2021 | 2020 | 2021 | 2020 | |||
| 6 | 6 | 6 | f | |||
| Trade debtors | 3,751 | 39,359 | ||||
| Taxation recoverable | 35,712 | 57,222 | 8,549 | 7,000 | ||
| yvonne Arnaud Theatre Management |
Limited | 732,245 | 571,220 | |||
| Other debtors | 1,994 | |||||
| Prepayments | and accrued income | 157,836 | 342,215 | 4,421 | 204,863 | |
| 197,299 | 440,790 | 745,215 | 783,083 |
| Group | Group | Charity | Charity | ||
|---|---|---|---|---|---|
| 2021 | 2020 | 2021 | 2020 | ||
| 6 | f | E | 6 | ||
| Trade creditors | 31,972 | 178,869 | |||
| CBILSbankloan | 240,000 | ||||
| Advanced bookings |
136,850 | 255,326 | |||
| Other taxes and social | security | 11,316 | 31,307 | ||
| Other creditors | 104,804 | 81,715 | |||
| Accruals and deferred | income | 99,682 | 217,483 | 18,202 | 27,553 |
| 624,624 | 764,700 | 18,202 | 27,553 |
| 2021 | 2020 | ||
|---|---|---|---|
| f | f | ||
| Opening | balance at 6April 2020 | 366,488 | 296,839 |
| Amounts | deferred in the year |
147,104 | 366,488 |
| Amount | released to incoming resources | (366,488) | (296,839) |
| Closing | balance at 5 April 2021 | 1 2. 64 | 366, 88 |
| Unrestric | ted Funds - Grou |
||||
|---|---|---|---|---|---|
| Non-charitable | Reserve | ||||
| Charitable | trading | arising on | |||
| funds | funds | consolidation | Total | ||
| f | f | f | |||
| Brought | forward at 6April 2020 | 1,253,500 | 8,875 | 99,995 | 1,362,370 |
| Incoming | Resources | 1,358,392 | 62,388 | 1,420,780 | |
| Outgoing | Resources | (1,126,321) | (89,273) | (1,215,594) | |
| Transfers | (600,000) | (600,000) | |||
| Carried forward at 5 April 2021 | 885,571 | (18,010) | 99,995 | 967,556 |
| Unrestric | ted Funds - Chari |
||
|---|---|---|---|
| 2021 | 2020 | ||
| Charitable | Charitable | ||
| funds | funds | ||
| f | f | ||
| Brought | forward at 6 April | 1,114,801 | 1,058,746 |
| Incoming | Resources | 295,384 | 409,557 |
| Outgoing | Resources | (67,704) | (303,502) |
| Transfers | (600,000) | (50,000) | |
| Carried forward at 5 April | 2.481 | 1.11.862 |
| Dimmer | Flood | Production | Tech | Capital | ||||
|---|---|---|---|---|---|---|---|---|
| support | lighting | Excess | Fund | &IT | project | |||
| Fund | system | Fund | Total | |||||
| f | E | E | E | 6 | ||||
| Brought | forward at 6April 2020 | 1,010,099 | 109,620 | 100,000 | 500,000 | 142,455 | 23,082 | 1,885,256 |
| Incoming | Resources | |||||||
| Outgoing | Resources | (13,703) | (13,703) | |||||
| Transfers | 600,000 | 600,000 | ||||||
| Carried forward at 5 April 2021 | 1,010,099 | 95,917 | 100,000 | 500,000 | 142,455 | 623,082 | 2,471,553 |
| Restricted | Restricted | Restricted | Funds - Group | Dimmer | Young | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Building | Stage | dis- | Theatres | Other | ||||||
| Restoration | lighting | advantaged | Trust | Digital | restricted | |||||
| fund | fund | fund | fund | fund | funds | Total | ||||
| E | E | E | E | |||||||
| Brought | forward at 6April 2020 | 135,641 | 81,600 | 21,892 | 2,000 | 241,133 | ||||
| Incoming | Resources | 5,783 | 6,400 | 1,050 | 13,233 | |||||
| Outgoing | Resources | (82,452) | (10,200) | (675) | (6,400) | (1,050) | (100,777) | |||
| Carried | forward at 5April 2021 | 58,972 | 71,400 | 21,217 | 2,000 | 153,589 | ||||
| Restricted | Funds -Charity | Dimmer | ||||||||
| Building | Stage | Young | Other | |||||||
| Restoration | lighting | disadvantaged | estncted | |||||||
| fund | fund | fund | funds | Total | ||||||
| E | E | E | E | |||||||
| Brought | forward at 6Aorll 2020 | 135,641 | 81,6X | 21,892 | 241,133 | |||||
| Incoming | Resources | 5,783 | 5,783 | |||||||
| Outgoing | Resources | (82,452) | (10,2X) | (675) | (93,327) | |||||
| Cerned | forward at 5April 2021 | 58,972 | 71,400 | 21,217 | 2,000 | 153,589 |
| 2021 | 2021 | ||||
|---|---|---|---|---|---|
| General | Designated | Restricted | |||
| funds | funds | funds | Total | ||
| 6 | 6 | 6 | |||
| Tangible | fixed assets | 824,205 | 824,205 | ||
| Current | assets | 202,133 | 202,133 | ||
| Cash at | bank and in hand | 565,842 | 2,471,553 | 153,589 | 3,190,984 |
| Current | liabilities | (624,624) | (624,624) | ||
| 967,556 | 2,471,553 | 153,589 | 3,592,698 |
| 2020 | 2020 | ||||
|---|---|---|---|---|---|
| General | Designated | Restricted | |||
| funds | funds | funds | Total | ||
| 6 | 6 | 6 | |||
| Tangible | fixed assets | 966,818 | 966,818 | ||
| Current | assets | 453,473 | 453,473 | ||
| Cash at | bank and in hand | 706,779 | 1,885,256 | 241,133 | 2,833,168 |
| Current | liabilities | (764,700) | (764,700) | ||
| 1,362,370 | 1,885,256 | 241,133 | 3,488,759 |
| 2021 | 2020 | |||
|---|---|---|---|---|
| Operating | leases which expire: | 6 | f | |
| Within one | year | land and buildings | 29, tt | 43,750 |
| Two to five | years | land and buildings | 17,063 | 46,813 |
| Group | Group | Charity | Charity | ||||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | 2021 | 2020 | ||||
| 6 | 6 | 6 | 6 | ||||
| Net movement in funds |
103,939 | 34,229 | 126,433 | 36,069 | |||
| Add back depreciation | 144,474 | 169,213 | 2 172 | 2,172 | |||
| Add back loss on disposal offixed | assets | 3,138 | |||||
| Deduct interest income shown | in | ||||||
| investing activities |
(16,011) | (24,642) | (15,089) | (23,894) | |||
| Decrease/(increase) | in stock | 7,849 | 5,069 | ||||
| Decrease/(increase) | in debtors | 215,640 | (208,795) | 39,417 | 17,381 | ||
| Decrease/(increase) | in gift aid | (1,549) | 879 | (1,549) | 879 | ||
| Decrease/(increase) | in corporation | tax | 29,400 | 9,512 | |||
| Increase/(decrease) | in creditors | (140,076) | 43,302 | (9,350) | 3,694 | ||
| 343,666 | 31,905 | 142,034 | 36,301 |