2023-03-31-accounts

Key management personnel ofYvonne Arnaud	Key management personnel ofYvonne Arnaud	Theatr	e Tru	st: Senio	r Staff	r Staff
Director and Chief Executive				Mrs	Joanna Read
Director of Finance				Mrs	Sarah Gatward
Director ofMarketing Head of Development	and Customer Experience			Mrs Mr	Sally-Anne David Beal	Lowe
Our advisors
Bankers:	Barclays Bank	pic
	Woking Corporate		Management		Suite
	PO Box673
	Town Gate House
	Church Street	East
	Woking 6U21	1XW
Auditors:	TC Group
	The Courtyard,	Shoreham		Road,
	Upper Beeding
	Steyning
	West Sussex BN44 3TN
Solicitors:	Stevens &Bolton LLP
	Wey House
	Farnham Road
	Guildford
	Surrey 6U1 4Y

			2023	2023	2023	2022
		Note	Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
			6	E	E	f
Income and endowments	from:
Donations and legacies		4	93,477	160,440	253,917	330,653
Charitable activities
-Operation of Main House		5	3,193,393	2,000	3,195,393	3,256,062
—Youth gr Education Programme		5	7,473	21,600	29,073	5,038
			3,200,866	23,600	3,224,466	3,261,100
Other trading activities
- Rertal income			23,191		23,191	23,190
—External set building			36,147		36,147	17,241
-Vanbrugh Club subscriptions			56,972		56,972	47,411
-Catering operations			435,646		435,646	273,924
			551,956		551,956	361,766
investment income - bankinterest			50,107		50,107	17,962
Other income						168,533
Total income			3,896,406	184,040	4,080,446	4,140,014
Expenditure on:
Raising funds
- Donations and legacies			(5,371)		(5,371)	(4,057)
—External set building						(926)
-Vanbrugh Club subscriptions
-Catering operations			(389,266)		(389,266)	(262,203)
Charitable activities		9	(394,637)		(394,637)	(267,186)
-Operation of Main House		10	(3,854,061)	(92,614)	(3,946,675)	(3,164,741)
- Youth gr Education Programme		10	(71,345)	(29,399)	(100,744)	(77,698)
			(3,925,406)	(122,013)	(4,047,419)	(3,242,439)
Total expenditure			(4,320,043)	(122,013)	(4,442,056)	(3,509,625)
Net income/(expenditure)			(423,637)	62,027	(361,610)	630,389
Taxation			170,210		170,210	154,118
Transfers between funds
Net movement in funds		13	(253,427)	62,027	(191,400)	784,507
Reconciliation offunds:
Total funds brought forward at 6 April 2022 Total funds carried forward at31March 2023		27 29	4,092,630 3,839,203	284,575 3I6,602	4,377,205 4,185,805	3,592,698 4,377,205

						Group	Group	Charity	Charity
						2023	2022	2023	2022
					Note	E	6	6	F.
Fixed Assets
Tangiblefixed assets					20/21	586,271	712,122	91,685	93,857
Current Assets
Stock					22	10,939	11,967
Debtors					23	332,734	579,124	50,166	60,741
Cash at bank and		in	hand		24	4,265,159	4,636,849	3,710,658	3,544,410
						4,608,832	5,227,940	3,760,824	3,605,151
Creditors: Amounts			falling due
within one year					25	(1,009,298)	(1,562,857)	(40,449)	(34,821)
Net Current Assets/(Liabilities)						3,599,534	3,665,083	3,720,375	3,570,330
Total assets less	current			liabilities		4,185,805	4,377,205	3,812,060	3,664,187
Funds
Restricted Funds					29
Building Restoration			Fund			136,505	73,654	136,505	73,654
Capital Project						142,887	127,750	142,887	127,750
Dimmer Lighting	Fund					51,000	61,200	51,000	61,200
Young Disadvantaged			Fund			14,856	21,217	14,856	21,217
Other Restricted	Funds					1,354	754	754	754
						346,602	284,575	346,002	284,575
Designated Funds
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					68,513	82,215	68,513	82,215
Tech Replacement		gr	Improvement			298,275	314,955	125,775	142,455
Flood Excess						100,000	100,000	100,000	100,000
Capital Project						1,057,113	1,025,082	1,057,113	1,025,082
						3,034,000	3,032,351	2,861,500	2,859,851
Unrestricted Funds					27
Charitable Funds						674,225	975,681	604,558	519,761
Non-Charitable Trading				Funds		30,983	(15,397)
Reserve arising on consolidation						99,995	99,995
						805,203	1,060,279	604 558	519,761
						4,185,805	4,377,205	3,812,060	3,664,187

				Group	Group	Charity	Charity
				2023	2022	2023	2022
			Note	f	f	f	f
Cash used in o,&crating activities			32	(173,984)	1,475,227	116,515	983,4i1
Cash flows from investing		activities
Interest income Purchase oftangible fixed	assets			50,107 (23,813)	17,961 (31,323)	49,733	16,378
Cash (used in)/provided by
investing activities				26,294	(13,362)	49,733	16,378
Cash flows fron& financing		activities
Repayment of borrowing				(224,000)	(16,000)
Cash used in financing activities
				(224,000)	(16,000)
Increase/(decrease) in cash		and
cash equivalents in the		year		(371,690)	1,445,865	166,248	999,829
Cash and cash equivalents	at the
beginning ofthe year				4,636,849	3,190,984	3,544,410	2,544,581
Total cash and cash equivalents
at the end ofthe year				4,265,159	4,636,849	3,710,658	3,544,410

Leasehold theatre Improvements to leasehold premises Fixtures and fittings, including kitchen equipment Computer equipment	100years 5to 20years 5years 5years

Financial			erfor	m	ance		ofthe ch	a	rit
															2023			2022
The summary			financial			performance			ofthe charity alone is:						f			f
Income															366,840			410,221
Expenditure			on charitable				activities								(218,967)			(113,657)
lyet income/(expenditure)															147,873			296,564
Total funds		brought			forward										3,664,187		3,367,623
															3,812,060		3,664,187
Represented			by;
Restricted	income funds														346,001			284,575
Designated		income			funds										2,861,500		2,859,851
Unrestristed			income funds												6fi4,559			519,761
															3,812,060		3,664,187
Income from donations							and le	acies
												2023				2022
									Un-					Un-
							restricted				Restricted		Total	restricted	Restricted			1otal
													f	f		f
Gifts									89,257			15,137	104,394	104,769		125,750		230,519
Legacies									4,220				4,220	2,000		1,000		3,000
Restoration		levy										145,303	145,303			97,134		97,134
									93,477			160,440	253,917	106,769		223,884		330,653
Income from charitable							activities
												2023				2022
								Unrestricted				Restricted	Total	Unrestricted		Restricted		Total
													f	f			f	f
Operation	of		Main	House
Boxoffice	income								2,882,711				2,882,711	2,094,378				2,094,378
Corporate	support									5,500			5,500		5,500			5,500
Friends membership										25,013			25,013	25,988				25,988
Sundry income										7,169			7,169		7,292			7,292
Performance			grants		(see	note 7)			273,000			2,000	275,000	1,122,904				1,122,904
									3,193,393			2,000	3,195,393	3,256,062				3,256,062
Creative learning				programme
Workshop	income									7,473			7,473		400			400
Performance			grants		(see	note 8)						21,600	21,600				4,638	4,638
										7,473		21,600	29,073		400		4,638	5,038
									3,200,866			23,600	3,224,466	3,256,46?			4,638	3,261,100

				2023			2022
			Un-			Un-
			restricted	Restricted	Total	restricted	Restricted	Total
			E	E	E	E	E	E
Guildford Borough		Council	273,000		273,000	310,220		310,220
Arts Council Funding
CulturalRecovery		Fund (CRF)				206,228		206,228
CRF Rebuilding	Reserves					504,837		504,837
CJRS Support Grant						16,355		16,355
Local Restrictions		Support Grant				83,764		83,764
Apprenticeship funding				2,000	2,000	1,500		1,500
			273,000	2,000	275,000	1,122,904		1,122,904

		2023			2022
	Un-			Un-
	restricted	Restricted	Total	restricted	Restricted	Total
	f	E	E	E	E	f
Creative Learning Grant Funding;
The Arts Award Access Fund		12,500	12,500		1,388	1,388
The Boris Karloff Foundation		2,000	2,000		2,000	2,000
The Greycourt Trust		6,500	6,500
Surrey County Council		600	600
Private Donor to Youth Programme					1,250	1,250
		21,600	21,600		4,638	4,638

				2023			2022
			Main	Creative		Main	Creative
			House	Learning	Total	House	Learning	Total
				E			8
Production costs Irrecoverable VAT Production commissioning		fee	1,736,624 197,765 34		1,736,624 197,765 34	1,373,917 81,711 901		1,373,917 81,711 901
Staff costs Other creative learning Governance 8support (note 11)	direct costs costs		2,012,252	53,448 2,322 44,974	53,448 2,322 2,057,226	1,708,212	41,250 875 35,573	41,250 875 1,743,785
			3,946,675	100,744	4,047,419	3,164,741	77,698	3,242,439

		2023			2022
	Theatre			Theatre
	operation f	Governance 6	Total	operation f	Governance 6	Total
Advertising Ik publicity Staff costs Property costs Office costs Professionalfees Depreciation & loss on disposal Travel and subsistence Bank 8credit card charges Bad Debts Irrecoverable VAT	311,502 954,122 375,291 138,597 17,408 126,749 5,800 39,720 1,997 64,090 2,035,276	21,950 21,950	311,502 954,122 375,291 138,597 39,358 126,749 5,800 39,720 1,997 64,090 2,057,226	263,658 788,994 329,931 83,504 44,244 125,870 3,198 28,836 600 56,450 1,725,285	18,500 18,500	263,658 788,994 329,931 83,504 62,744 125,870 3,198 28,836 600 56,450 1,743,785

		2023	2022
This is stated after charging the following:		6	f
Depreciation oftangible Loss on disposal offixed	fixed assets assets	149,487 177	143,406
Auditors' remuneration Auditors' remuneration Operating leases —rent Staff costs (note 14)	—group -other services	23,700 (1,300) 43,751 1,632,424	18,500 4,470 43,751 1,396,347

		2023	2022
		No	No
Management	and administration	13	12
Boxoffice and	front ofhouse	6	5
Production		6	5
Creative learning		1	1
Catering		4	3
		30	26

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

		Yvonne	Yvonne	Yvonne
		Arnaud	Arnaud	Arnaud
		Theatre	Theatre	Theatre
	Management		(Catering)	(Productions)
		Limited	Limited	Limited
Total income Tota I expendi:ure Corporation 1ax Results for the year		4,283,318 (4,628,229) (344,911)	435,646 (430,007) 5,639	550,011 (720,:21) 170,210
The assets and liabilities ofthe subsidiary	were:
Fixed assets Current assets Current liabilities Total net assets		444,488 806,398 (963,878) 287,008	50,101 121,500 (110,541) 61,060	199,171 (173,490) 25,681
Aggregate share capital and reserves		287,008	61,060	25,681
Tan ible fixed assets —Grou
	Improvements	Fixtures,
	to leasehold	fittings &	Computer
	premises	equipment	equipment	Total
	E	E	f
Cost:
At 6 April 2022 Additions Disposals At 31March 2023	2,114,163 (647,109) 1,467,054	602,205 20,612 (203,701) 419,116	140,294 3,201 (91,250) 52,245	2,856,662 23,813 (942,060) 1,938,415
Depreciation:
At 6 April 2022 Charge for the year Depreciation on disposals At 31March 2023	1,439,635 128,757 (646,932) 921,460	586,158 11,928 (203,701) 394,385	118,747 8,802 (91,250) 36,299	2,144,540 149,487 (941,883) 1,352,144
Net book value:
At 31March 2023	545,594	24,731	15,946	586,271
At 5 April 2022	674,528	16,047	21,547	712,122

2	1. Tan ible fixed assets —	Charit
			Long term
			leasehold
			properties	Theatre
			(theatre) f	equipment f	Total
	Cost:
	At 6 April 2022 Additions		217,217	60,014	277,231
	Disposals At 31March 2023		217,217	(1,066) 58,948	(1,066) 276,165
	Depreciation:
	At 6 April 2022 Charge for the year Depreciation on disposals At 31March 2023		123,361 2,172 125,533	60,013 (1,066) 58,947	183,374 2,172 (1,066) 184,480
	Net book value:
	At 31March 2023		91,684	1	91,685
	At 5 April 2022		93,856	1	93,857
22.	Stock
			Group Group	Charity	Charity
			2023 2022	2023	2022
			f		f
	Food and drink		9,878 10,976
	Dry goods/Disposables		1,061 991
			10,939 11,967
The	amount ofstock recognised	as an expense during the year was f 119,052 (2022:f70,489).
23.	Debtors
			Group Group	Charity	Charity
			2023 2022	2023	2022
				f	f
	Trade debtors		11,317 14,018
	Taxation recoverable Yvonne Arnaud Theatre Management Other debtors		Limited 172,645 158,097 967 9,803	2,435 21,425	3,979 50,214
	Prepayments and accrued income		147,805 397,206	26,306	6,548
			332,734 579,124	50,166	60,741

ors: amounts	fallin	due within one	ear
				Group		Group		Charity	Charity
				2023		2022		2023	2022
								f	f
Trade creditors				81,082		221,344
CBILSbank loan						224,000
Advanced bookings				463,716	'	356, I37
Other taxes and social		security		42,704		42,541
Other creditors				105214		118,576
Accruals and deferred		income		55.55	5	59,99		. 49	34,821
				1,009,298		1,562,857	'	40,449	34,821 '

Unrestric	ted Funds - Grou
			Non-charitable	Reserve
		Charitable	trading	arising on
		funds	funds	consolidation	Total
		f	f
Brought Incoming	forward at 6April 2022 Resources	975,681 3,624,813	(15,397) 435,646	99,995	1,060,279 4,060,459
Outgoing Resources Transfers Carried forward at 31March 2023		(3,900,395) (25,874) r74 225	(389,266) 30,983	99,995	(4,289,661) (25,874) 805,203

Unrestric	ted Funds .~Charit
		2023	2022
		Charitable	Charitable
		funds	funds
		f	f
Brought forward at 6 April Incoming Resources Outgoing Resources Transfers Carried forward at31March		519,761 200,243 (89,572) (25,874) 604,558	742,481 184,337 (7,057) (400,000) 519,761

Desi na	ted Funds - Grou
		Theatre	Dimmer	Flood	Production	Stage	Capital
		support	lighting	Excess	Fund	Tech &	project
		Fund	system f	Fund f	f	ITfund f		Total f
Brought Incoming Outgoing Transfers	forward at 6 April 2022 Resources Resources	1,010,099	82,215 (13,702)	100,000	500,000	314,955 (16,680)	1,025,082 6,157	3,032,351 6,157 (30,382)
Carried forward at 31March 2023		1,010,099	68,513	100,000	500,000	298,275	25 874 1,057,113	25,874 3,034,000
Desi nated Funds -Charit
		Theatre	Dimmer	Flood	Production	Stage	Capital
		5Upport	lighting	Excess	Fund	Tech &	project
		Fund f	system f	Fund f	f	ITfund f		Totai f
Brought forward at 6 April 2022 Incoming Resources Outgoing Resources Transfers		1,010,099	82,215 (13,702)	100,000	500,000	142,455 (16,680)	1,025,082 6,157	2,859,851 6,157 (30,382)
Carried forward at 31March 2023		1010,099	68513	100000	500 000	125775	25 874 1,057,113	25,874 2 861500

Restricted	Funds -Group		Dimmer	Young
		Building	Stage	dla.	Capital	Creative	Other
		Restoration	lighting	advantaged	project	Learning	restricted
		fund	fund	fund	fund	fund	funds	Total
		6	6	6			6
Brought forward at 6 April 2022 Incoming Resources		73,654 145,303	61,200	21,217	127,750 15,137	21,600	754 2,000	284,575 184,040
Outgoing Transfers	Resources	(82,452)	(10,200)	(6,361)		(21,000)	(2,000)	(122,013)
Carried forward at 31March 2023		136,505	51,000	14,856	142,887	600	754	346,602

Restricted	Restricted	Funds - Charity			Dimmer
			Building		Stage	Capital	Young	Other
			Restoration		lighting	Project	disadvantaged	restricted
			fund		fund	Fund	fund	funds	Total
							6		6
Brought Incoming	forward at 6April 2022 Resources		73,654 145,303		61,200	127,750 15,137	21,217	754	284,575 160,440
Outgoing Transfers		Resources	(82,452,	'	(10,200)		(6,361)		(997 13)
Carried forward at 31March 2023			136,505		51,000	142,887	14,856	754	346,002

						2023
				General	Designated	Restricted
				funds	funds	funds	Total
					f	f
Tangible Current Cash at Current		fixed assets assets bank and in hand liabilities		586,271 343,673 884,557 (1,009,298)	3,034,000	346,602	586,271 343,673 4,265,159 (1,009,298)
				805,203	3,034,000	346,602	4,185,805
					2022
				General	Designated	Restricted
				funds	funds	funds	Total
					f	f
Tangible Current Cash at Current	fixed assets assets bank and in hand liabilities			712,122 591,091 1,319,923 (1,562,857)	3,032,351	284,575	712,122 591,091 4,636,849 (1,562,857)
				1,060,279	3,032,351	284,575	4,377,205

			2023	2022
Operating	leases which expire:		f	f
Within one	year	land and buildings		17,063
Two to five	years	land and buildings

		Group	Group	Charity	Charity
		2023	2022	2023	2022
		6	6	6	6
Net movement in funds Add back depreciation Add back loss on disposal offixed	assets	(191,400) 149,487 177	784,506 143,406	147,874 2,172	296,563 2,172
Add back repayment of CBILSloan Deduct interest income shown in		224,000	16,000
investing activities (Increase)/Decrease in stock (Increase)/Decrease in debtors Decrease/(Increase) in gift aid (Increase)/Decrease in corporation	tax	(50,107) 1,028 259,488 2,994 (16,092)	(17,961) (7,133) (250,730) 2,202 (133,296)	(49,733) 9,030 1,544	(16,378) 679,906 4,570
Increase/(Decrease) in creditors		(553 559)	938,233	5,628	16,618
		(173,984)	1,475,227	116,515	983,451