2022-04-05-accounts

				2022	2022	2022	2021
		Note	Unrestricted		Restricted	Total	Total
				Funds	Funds	Funds	Funds
				E		E	E
Income and endowments	from:
Donations and legacies		4		106,769	223,884	330,653	253,478
Charitable activities
—Operation ofMain House		5	3,256,062			3,256,062	1,048,162
—Youth 8(Education Programme		5		400	4,638	5 038	16,854
			3,256,462		4,638	3,261,100	1,065,016
Other trading activities
—Rental income				23,190		23,190	23,190
- External set building				17,241		17,241
-Vanbrugh Club subscriptions				47,411		47,411	48,027
—Catering operations				273,924		273,924	7,469
				361,766		361,766	78,686
Investment income —bank	interest	6		17,961		17,961	16,011
Otherincome		6		168,533		168,533
Total income			3,911,491		228,522	4,140,013	1,413,191
Expenditure on:
Raising funds
—Donations and legacies				(4,057)		(4,057)	(4,104)
—External set building				(926)		(926)
—Vanbrugh Club subscriptions
—Catering operations				(262,203		(262,203)	(89,273)
		9		(267,186)		(267,186)	(93,377)
Charitable activities
—Operation of Main House —Youth & Education Programme		10 10	(3,073,747) (71,156)		(90,994) 6.5 2)	(3,164,741) 7 .698)	(1,209,655) ~(27,042
			(3,144,903)		(97,536)	(3,242,439)	(1,236,697)
Total expenditure			3	2,089	(97,536)	(3,509.625)	~(,330.074)
Net income/(expenditure)				499,402	130,986	630,388	83,117
Taxation				154,118		154,118	20,822
Transfers between funds
Net movement in funds		13		653,520	130,986	784,506	103,939
Reconciliation offunds:
Total funds brought forward	at 6April 2021		3,439,109		153,589	3,592,698	3,488,759
Total funds carried forward	at 5 April 2022	27-29	4,092,629		284,575	4,377,204	3,592,698

			Group	Group	Charity	Charity
			2022	2021	2022	2021
		Note	6	6	f	f
Cash used in operating activities		32	1,475,227	343,666	983,451	142,034
Cash flows from investing	activities
Interest income Purchase oftangible fixed assets			17,961 (31,323)	16,011 (1,861)	16,378	15,089
Cash (used in)/provided by
investing activities			(13,362)	14,150	16,378	15,089
Cash flows from financing	activities
Repayment of borrowing			(16,000)
Cash used in financing activities
			(16,000)
Increase/(decrease) in cash	and
cash equivalents in the year			1,445,865	357,816	999,829	157,123
Cash and cash equivalents	at the
beginning ofthe year			3,190,984	2,833,168	2,544,581	2,387,458
Total cash and cash equivalents
at the end ofthe year			4,636,849	3,190,984	3,544,410	2,544,581

(I) Tangible fixed assets	(I) Tangible fixed assets
Individual	fixed assets costing E500 or more		are capitalised	at cost and are depreciated	over their
estimated	useful economic	lives on a straight	line basis as follows:
Leasehold	theatre			100years
Improvements to leasehold		premises		10to 20years
Theatre,	workshop, office	and catering equipment		5 years
Computer	equipment			4to 5 years

			2022	2021
The summary financial performance		ofthe charity alone is:	f	f
Income Expenditure on charitable activities Net income/(expenditure) Total funds brought forward			410,221 (113,657) 296,564 3,367,623	301,167 (174,734) 126,433 3,241,190
Represented by:			3,664,187	3,367,623
Restricted income funds Designated income funds Unrestristed income funds			284,575 2,859,851 519,761	153,589 2,471,553 742,481
			3,664,187	3,367,623

Income fr	om donation	s and le acies
			2022			2021
		Un-			Un-
		restricted f	Restricted	Total f	restricted f	Restricted f	Total f
Gifts		104,769	125,750	230,519	142,395		142,395
Legacies		2,000	1,000	3,000	105,300		105,300
Restoration	levy		97,134	97,134		5,783	5,783
		106,769	223,884	330,653	247,695	5,783	253,478

			2022			2021
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			f	f		f	f
Operation ofMain	House
Boxoffice income Production commissioning		2,094,378		2,094,378	90,635		90,635
Business consortium		5,500		5,500
Friends membership		25,988		25,988	18,123		18,123
Sundry income Performance grants	(see note 7)	7,292 1,122,904		7,292 1,122,904	1,146 930,808	7,450	1,146 938,258
Youth &education	programme	3,256,062		3,256,062	1,040,712	7,450	1,048,162
Education related income				400
Performance grants	(see note 8)		4,638	4,638	16,854		16,854
		400	4,638	5,038	16,854		16,854
		3,256,462	4,638	3,261,100	1,057,566	7,450	1,065,016

The income arising from other was ail unrestricted.	The income arising from other was ail unrestricted.	trading activities	trading activities	and	investment income for the	investment income for the	2021 comparative year	2021 comparative year
Main house erformance	rants
The theatre received a total off711,065from the Arts Council Cultural three. These funds were given to help rebuild the theatre's reserves overheads during the theatre's re-opening post covid.						Recovery and to	Fund —Rounds two and support core costs and
				2022			2021
		Un-				Un-
		restricted	Restricted		Total	restricted	Restricted	Total
		E		E	E	E	6	E
Guildford Borough Council Arts Council Funding		310,220			310,220	310,220		310,220
Emergency Response Funds Cultural Recovery Fund (CRF)		206,228			206,228	35,000 242,540		35,000 242,540
CRF Rebuilding Reserves		504,837			504,837
CJRSSupport Grant Local Restrictions Support Grant The Theatres Trust Apprenticeship funding		16,355 83,764 1,500			16,355 83,764 1,500	320,120 22,928	6,400	320,120 22,928 6,400
Surrey University							1,050	1,050
		1,122,904			1,122,904	930,808	7,450	938,258

	2022 2021
	Un- Un-
restricted Restricted f f Total restricted Restricted E E f Creative Learning Grant Funding:			Total E
The Arts Award Access Fund The Boris Karloff Foundation Private Donor to Youth Programme CIRSSupport Grant 1,388 2,000 1,250 1,388 2,000 1,250
	16,854		16,854
	4,638 4,638 16,854		16,854
	A Creative Learning programme has been started this year to replace the youth and education production work undertaken pre-pandemic. The focus ofthis activity is on engaging groups and individuals who have limited access or opportunities to engage with the arts. Projects to date include work with Surrey Young Carers, Wey Valley Community College and the deaf unit at Guildford Grove Primary School, as well as family activities such as Pop Up and Play. Restricted grants off3,380 and a private donation ofE1,250 were received in the year towards these creative learning projects.
.	9didibd 9 9d
	The expenditure on raising funds for the 2021 comparative year was all from unrestricted funds.
0.	Anal sis ofex enditure on charitable activities
	The expenditure on charitable activities was f3,242,439 (2021:f1,236,697)ofwhich f3,144,903 f1,135,920)was unrestricted and f97,536(2021:f100,777)was restricted.		(2021:
	2022 2021
	Main Youth & Main Youth &
	House Education f Total House Education		Total
	Production costs Irrecoverable VAT Production commissioning fee Staff costs Other youth &ed direct costs Governance &support costs (note 11) 1,373,917 81,711 901 1,708,212 41,250 875 35,573 1,373,917 81,711 901 41,250 875 1,743,785 88,388 3,072 752 1,117,443 26,798 244	88,388 3,072 752 26,798 244 1,117,443
	3,164,741 77,698 3,242,439 1,209,655 27,042	1,236,697

This isstated after charging the following:	This isstated after charging the following:	This isstated after charging the following:	2022 6	2021
Depreciation oftangible		fixed assets
Auditors' Auditors'	remuneration remuneration	—group -other services	143,406 18,500	144,474 15,100
Operating	leases —rent		4,470	1,480
Staffcosts	(note 14)		43,751	43,751
			1,396,347	771,408

tot Staff	e Accounts for the Year E costs	nded 5April 2022
	trustee remuneration	and ex enses and the cost of ke	mana	ement ersonnel
				2022	2021
				f	6
Wages	and salaries
Social	security costs			1,294,651	694,874
Other	pension costs			74,447	52,789
				27,249	23,745
				1,396,347	771,408

		2022	2021
		No	No
Management	and administration
8ox office and	front ofhouse	12	12
Production		5	3
Creative learning		5	5
Catering		1	2
		3	1
		26	23

					Charity	Company
					number	number
Yvonne Yvonne	Arnaud Arnaud	Theatre Theatre	Management Limited (Catering) Limited		238436	814453
Yvonne	Arnaud	Theatre	(Productions)	Limited		847430
						1925822

		Yvonne	Yvonne	Yvonne
		Arnaud	Arnaud	Arnaud
		Theatre	Theatre	Theatre
		Management	(Catering)	(Productions)
		Limited	Limited	Limited
Total income
Total expenditure Corporation Tax		4,318,652 (3,833,322)	273,924 (271,311)	559,358 (713,476)
Results for the year		485,330	2,613	154,118
The assets and liabilities ofthe subsidiary	were:
Fixed assets
Current assets Current liabilities Total net assets		568,036 1,619,563 (1,555,680) 631,919	50,231 124,839 (119,649) 55,421	179,913 (154,232) 25,681
Aggregate share capital and reserves		631,919	55,421	25,681

Tan ible fixed assets —Grou
	improvements	Fixtures,
	to leasehold	fittings &	Computer
Cost:	premises	equipment f	equipment E	Total E
At 6April 2021 Additions	2,115,583	636,215	117,557	2,869,355
Disposals At 5Apdl 2022	(1,420) 2,114,163	8,586 (42,596) 602,205	22,737 140,294	31,323 (44,016) 2,856,662
Depreciation:
At 6April 2021 Charge for the year Depreciation on disposals At 5April 2022	1,313,902 127,153 (1,420) 1,439,635	619,786 8,968 (42,596) 586,158	111,462 7,285 118,747	2,045,150 143,406 (44,016) 2,144,540
Net book value:
At 5April 2022	674,528	16,047	21,547	712,122
At 5April 2021	801,681	16,429	6,095	824,205

2	1. Tan ible fixed assets	—Charit
				Long term
				leasehold
				properties		Theatre
	Cost:			(theatre) f		equipment f	Total f
	At 6 April 2021 Additions			217,217		60,014	277,231
	Disposals
	At 5 April 2022			217,217		60,014	277,231
	Depreciation:
	At 6 April 2021 Charge for the year Depreciation on disposals			121,189 2,172		60,013	181,202 2,172
	At 5 April 2022			123,361		60,013	183,374
	Net book value:
	At 5 April 2022			93,856		1	93,857
	At 5 April 2021			96,028		1	96,029
22.	Stock
			Group	Group		Charity	Charity
			2022 f	2021 f		2022 f	2021 f
	Food and drink Dry goods/Disposables		10,976 991 4,760 74
			11,967 4,834
he	amount ofstock recognised	as an expense during the year		was f94,423	(2021;f14,812).
3.	Debtors
			Group	Group		Charity	Charity
			2022 f	2021 f		2022 f	2021 f
	Trade debtors Taxation recoverable Yvonne Arnaud Theatre Management Other debtors		Limited 14,018 158,097 9,803	3,751 35,712		3,979 50,214	8,549 732,245
	Prepayments and accrued income		397,206 579,124	157,836 197,299		6,548 60,741	4,421 745,215

Creditors: amounts	fallin	due within one	ear
			Group 2022 f	Group 2021 f	Charity 2022 f	Charity 2021 f
Trade creditors CBILSbank loan Advanced bookings Other taxes and social Other creditors Accruals and deferred	security income		221,344 224,000 356,437 42,541 118,576 599,959 1,562,857	31,972 240,000 136,850 11,316 104,804 99,682 624,624	34,821 34,821	18,202 18,202

		2022	2021
		f	f
Opening balance at 6 April 2021 Amounts deferred in the year Amount released to incoming resources Closing balance at 5 April 2022		147,104 378,490 (147,104) 378,490	366,488 147,104 (366,488) 147,104

Unrestri	cted Funds - Grou
			Non-charitable	Reserve
		Charitable	trading	arising on
		funds	funds	consolidation	Total
					f
Brought forward at 6 April 2021 Incoming Resources Outgoing Resources Transfers Carried forward at5 April 2022		885,571 3,789,685 (3,127,075) (572,500) 975,681	(18,010) 273,924 (271,311) (15,397)	99,995 99,995	967,556 4,063,609 (3,398,386) ) (572,500 1,060,279

		2022	2021
		Charitable	Charitable
		funds	funds
		f	f
Brought Incoming	forward at6April Resources	742,481	1,114,801
Outgoing	Resources	184,337	295,384
Transfers		(7,057)	(67,704)
Carried forward at 5 April		(400,000) 519,761	(600,000) 742,481

Desi nated Funds -Grou
	Theatre sUpport Fund f	Dimmer lighting system f	Flood Excess Fund f	Production Fund f	Stage Tech & ITfund f	Capital Project	Total
Brought forward at 6April 2021 Incoming Resources	1,010,099	95,917	100,000	500,000	142,455	623,082	2,471,553
Outgoing Resources Transfers		(13,702)				2,000	2,000 (13,702)
Carried forward at 5 April 2022	1,010,099	82,215	100,000	500,000	172500 314,955	400000 1,025,082	572,500 3,032,351
Desi nated Funds -Chart
	Theatre sUpport Fund f	Dimmer lighting system f	Flood Excess Fund f	Production Fund f	Stage Tech & ITfund f	Capital Project	Total f
Brought forward at 6April 2021 Incoming Resources	1,010,099	95,917	100,000	500,000	142,455	623,082	2,471,553
Outgoing Resources Transfers		(13,702)				2,000	2,000 (13,702)
Carried forward at 5April 2022	1,010,099	82,215	100,000	500,000	142,455	400,000 1,025,082	400,000 2,859,851

Reconciliation of Movement	in total fun	ds —Restr	icted funds
Restricted Funds -&oup		Binvrxv	Young
	Building	Stage	dls.	Capital	Oeative	Other
	Restoration	lighting	advantaged	Protect	teaming	restdcted
	fund f	fund f	fund f	fund f	fund f	funds f	Total f
Brought forward at6April 2021 Incordng Resources Outgoing Resources Transfers	58,972 97,134 (82,452)	71,400 (10,200)	21,217	125,750	4,638 (4,638)	2,000 1,000 (246)	153,589 228,522 (97,536)
Carried forward at5April 2022	73,654	61,200	21,217	127,750		(2,000) 754	284,575

Restricted Funds -Charity		Dinvner
	Building Restoration	Stage lighting	Capital Project	Young cfi~	Other restricted
	fund	fund 6	Fund f	fund f	funds 6	Total 6
Brought forward at6April 2021 Incordng Resources Outgoing Resources Transfers	58,972 97,134 (82,452)	71,400 (10,200)	125,750	21,217	2,000 1,000 (246)	153,5(8 223,884 (92,898)
Carried forward at5April 2022	73,654	61,2C0	127,750	21,217	(2,000) 754	284,575

				2022
		General	Designated	Restncted
		funds	funds	funds	Total
			f	f	f
Tangible fixed assets Current assets Cash at bank and in hand Current liabilities		712,122 591,091 1,319,923	3,032,351	284,575	712,122 591,091 4,636,849
		(1,562,857) 1,060,279	3,032,351	284,575	(1,562,857) 4,377,205
			2021
		General	Designated	Restricted
		funds	funds f	funds f	Total
Tangible Current	fixed assets assets	824,205			824,205
Cash at bank and in hand Current liabilities		202,133 565,842	2,471,553	153,589	202,133 3,190,984
		(624,624) 967,556	2,471,553	153,589	(624,624) 3,592,698

Operating	leases which expire:	leases which expire:	2022 f	2021 f
Within one	year	land and buildings	17,063	29,750
Two to five	years	land and buildings		17,063

		Group 2022	Group 2021	Charity 2022	Charity 2021
		6	6	6	6
Net movement in funds Add back depreciation Add back loss on disposal offixed	assets	784,506 143,406	103,939 144,474	296,563 2,172	126,433 2,172
Add back repayment of CBILSloan Deduct interest income shown in		16,000
investing activities (Increase)/Decrease in stock (Increase)/Decrease in debtors Decrease/(Increase) in gift aid (Increase)/Decrease in corporation Increase/(Decrease) in creditors	tax	(17,961) (7,133) (250,730) 2,202 (133,296) 938,233 1,475,227	(16,011) 7,849 215,640 (1,549) 29,400 (140,076) 343,666	(16,378) 679,906 4,570 16,618 983,451	(15,089) 39,417 (1,549) (9,350) 142,034