OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-07-31-accounts

Trustees Mr A Crooks (Chairman) Mr A Crooks (Chairman) Mr A Crooks (Chairman)
ProfJ Harding (Treasurer) (Appointed 13March 2022)
Mrs VJones
Mr SDickens
Mr R Hughes
Ms F Harris
Mr M Scott
MsJGaunt (Appointed 13March 2022)
MrJ Middleton (Appointed 13March 2022)
Mr TYoung (Appointed 13March 2022)
Senior management Mr G Muir
MrJ Bale
Ms C Young
Secretary Mr D Moore (Appointed 27 March 2022)
Charity number 214249
Company number 00268828
Operating name The Little Theatre
Principal address Dover Street
Leicester
LE1 6PW
Registered office Dover Street
Leicester
LE1 6PW
Auditors Newby Castleman LLP
West Walk Building
110Regent Road
Leicester
LE1 7LT
Bankers Yorkshire Bank Pic
29 Horsefair Street
Leicester
LE1 5BL
CCLA Investment Management
COIF Charity Fund
80Cheapside
London
EC2V 6DZ

Page
Trustees'
report		 1-15
Independent
auditor's		 report 16-18
Statement offinancial activities 19
Balance sheet 20-21
Statement ofcash flows 22
Notes to the financial statements 23-37

1Apr 22 Pinocchio Dennis Kelly 391 37%
LDS Youth Theatre
25A r 22 Dead Guil Richard Harris 779 32%
16May 22 Rabbit Hole David Lindsay- 487 20%
Abaire
6Jun 22 A Corned ofTenors Ken Ludwi 996 41%
27 Jun 22 Scheherazade's Jeremy Thompson 658 27%
Arabian 8 Jane Rowland
Ni hts
TOTAL 104 17,241 48%
2018-19(pre-
COVID)		 TOTAL 110 30,043 78'/

We actively promote
forthcoming		 shows
with
the brochure		 shows
with
the brochure		 as patrons
leave		 at the end of each
performance show and the many exuberant
compliments		 passed to the director are recorded as great
feedback.
Our thanks go tothe 44volunteers who worked on the Front-of-House
operating		 team through the year
who in addition to Frances Harris as Front-of-House
Trustee		 were:
Sarah Allan Lance Huggett Hilary Sanders
Rose Askham Teresa Jones Isabelle Sharman
Lynne Audley June Kennell Dana Simons
Mike Batho Trish Kenyon lan Simons
Jo Cain Alison Levy Helen Skemp
Jackie Gaunt Nick McDonald Elizabeth
Spendlove
Geri Cawrey Sue Morrell Mary Sturgess
Hilary Cooper Helen Musson David Taylor
Sam Cooper Robert Parry Pat Thompson
Barbara Corker Divya Patel Kay Thompson
Kerry Cubin Grace Philips Maureen
Vince
Hazel Curtis Jeanette Robinson Helena West
Linda Goode Janet Robinson Val Westbrook
Michelle Halloran Peter Robinson Kathy Williamson
Teresa Heaps

FO R THE YEAR ENDED 31 JUL Y 2022
Our thanks
also go to the 52 volunteers		 who served our audiences behind
the Bar through		 the year
who were:
Paul Beasley Hector Julio Castro Sunita Patel
Nadine Beasley Liz Kavanagh Knott Divya Patel
Patsy Butler Josh Knott Richard Payton
BeccaCross-Collins Paul Large Grace Phillips
Carolos Dandolo Kat Lenthall Tom Preston
Aiden Davis Ali Levy Martin Scott
Rachel Draper Calum Lucas Beulah Sell
Lisa Foster Brian Marshall Helen Skemp
Alan Freckingham Louis Martin Izzy Skemp
Diani Gatenby-Davies Samantha
Meacham		 Roberts Caitlin Strommen
Austen
Graham		 Joe Middleton Mary Sturgess
Jenny Harding Olivia Morrisey Luke Taylor
Mary Jayne Harding Scott Charles Moss Ella Thomson
Tim Hogarth-Jones Charlene
Munday		 Val Westbrook
Darianne
Hoyen-C hung		 Patas Mushtaq Isaac White
Ken Huggett Trisha Parker Sian Williams
Nina Hyamson Bob Parry
Teresa Jones Chet Patel

Table 5:Trustees Table 5:Trustees Retires
Honorary Secretary Mrs M Jones 2025
Honorary Treasurer Mr C Moss (resigned 30'" January 2022)
Honorary Treasurer Prof J Harding (elected 13~ March 2022) 2025
Trustee for Productions Mr J Ghent (retired 13~ March 2022)
Trustee for Productions Mr J Middleton (elected 13'" March 2022) 2025
Trustee for Marketing MrJThompson (resigned 31"July 2022)

OR THE YEAR ENDED 31 JUL Y 2022
Trustee for Facilities Mr M Scott (elected 13~ March 2022) 2025
Trustee for Membership Ms J Gaunt (elected 13~ March 2022) 2025
Technical Trustee and Chairman Mr A Crooks 2023
Trustee without specific responsibility Mr SDickens (re-elected 13~ March 2022) 2025
Trustee for Outreach
(co-opted also
as Trustee for Marketing
on 31"July		 Mr TYoung (elected 13~ March 2022) 2025
2022)
Trustee for Front-of-House Ms F Harris (elected 15~ March 2020) 2023
Trustee with responsibility
for Studio		 Mr R Hughes (elected 15~ March 2020) 2023
Trustee and Company
Secretary		 Mr R Thirlby (resigned 13~ March 2022)

Table 6(a):Employees & Casual Workers —at the start ofthe Casual Workers —at the start ofthe Full- Full-time
financial year time equivalents
Administrative
&Box		 Office staff
Theatre Manager
(Graham		 Muir)
Caretaker
/ Handyman		 (Robert Mullins)
Production
Staff
Costume Designer
& Head		 ofWardrobe (John Bale)
Total
Table 6(b):Employees & Casual Workers —at the end ofthe Full- Part- Full-time
financial year time time equivalents
Administrative
&Box		 Office staff
Theatre Manager (Graham Muir)
Deputy Theatre Manager
(Carolyn Young)
Caretaker/
Handyman		 (Robert Mullins)
Production
Staff
Costume Designer
& Head		 ofWardrobe (John Bale)
Total 3.6

THE LEICESTER DRAMA SOCIETY LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE LEICESTER DRAMA SOCIETY LIMITED * assessing how Ihe charitable c4Hr￿TrY is comptying with the applicable 18gal and regulatory framework by making further etwuiries of management and obseiving the charitabbe companvs control environment regarding Complian¢¢ wth wulaiKns and frajd prevention: and assessin9 Ihe susceplibilty of the tharitable wnpanY$ firtar￿al stslemenl$ to material mis$latemenl, including how fraud might occur. by considenng the effectrveness of Ihe charrtatrAe ¢ompany'5 accounting systems and controls and how these were monitofed by management. Where the risk ol material mi551aternent was ￿nsidered to be ￿9her in Certa￿ areas. furlher audrt procedures were designed lo address this increased risk., and discussirvJ amongst the engagement team h￿￿t and where fraud might ocxvr in the ffinanual slalements and any polenb.al indicators of fraud. Audit responsè to risks of imgutsrities ideniified Our procedures to respond to risks identified inth¢tsd thè fokn¥ing'. reviewing financial stslemenl disdo$u￿$ #nd testirwj to supportry do¢umentakn to assess ¢onWiance with applicable laws and règLlations", and enquiry of charitable company staff res[￿sitIe for r1)r￿lianCe lo identrfy any instances of non-compliance with laws and regulations.. and enquiry of management. those charged with go4wnance and other relevanl parties around actual and polential I￿gatiOn dairn5'. and ' revIe￿n9 supporting docJJmentation regard#￿ actual and polenb4 Irfigat￿ daims,. and viewng minuies of meetings of those ¢haryed wrth 9obemance", and performing audit woth over the risk of M￿agemen1 overrkye of conlrds. ncluding le￿Ing of joumal entn"e$ and other adjustments for appr¢waleness. evaluating the business rationale of 5ignhfjcant tr8nsactions outyde the normal course of business and reviewng accounting estimales for bia5,' and • comm￿ICating identified laws and regulations and potential fraud risks to all engagement te￿ members and assessing whether there are any irMlicat)ns of frwj or MrFcompliance with laws and regulations throughoLrt the audil. Because of the inherent Umrtab"on$ of an audit. the￿ is a risk that we will not dete¢t a15 irregularities. Indudlng those leading to a matertal misstslemenl rn the financral slalements or non<ompliarKe wilh wulation. This risk increases the more that compliar￿e wrth a law or ￿￿latIon is removed from the even15 and Iransaetions reflected in the financial statements, a5 we WIN be less h.kely to beccrfne aware of instances of I￿V¢OMplianCe. The risk is also 9realer re9arding irregularities occumng due to fraud rather than error. as fraud invo￿$ intentional corKe8lmÈnt, forgery. ¢ollUs￿n. omission or misrepresentatKJn. A fvrther de5CllPtion of (Hjr responsibilit￿S is avadabbe on the FRC'S website at". https..lhTh￿t.frC.oIg.UklauditOTsI audll-assuran￿1auditor-S-fesponsibllitieS-fOr-the-aUdrt-Of4he-fildescnPIioNf-the-a￿dI(0rt￿E2%8o%99s- responsibiliiies-for. This descwion lo￿AS part of authtorfs report. Use of our r•port This report is made solely to the charrtable comparry's trustees. as a boty. in accordance with Part 4 of the Charities (Accounts and Reptytsl Re9ulations 2(￿8. Our auJrt woth has beèn undertaken ¥J that we might $tate to the ¢haritable coftwany's Iw$tee$ those matters we are required lo $te to them in an audilor'$ report and for no other purpose. To the fullest extent pemiitted by law, we do r￿t a￿ept or assume respon5thility lo anyone other than the charitable company and the ¢haritsble cmpans Ifu5tee5 ay a trt)dy. for our audit work. lor Ihis rep)rt, Or lor the opinion5 we have foimed. Newby Castleman LLP Charlered Accountants Statutory Audrtor Wesl Walk Building 110 Regent Ro•J Lwcesler LE17LT 22 March 2023 Newby Casleman LLP is eligible to aca as an auditor i) temis of section 1212 of the Companies Act 2C(6. 18-

Unrestricted Unrestricted funds Restricted Total Total
general designated funds 2022 2021
Notes E
Income from
Donations
and legacies		 25,975 1,500 5,783 33,258 309,151
Charitable
activities		 383,681 1,642 385,323 20,619
Other trading
activities		 12,939 12,939 4,105
Investments 12,596 12,596 7,900
Total 435,191 3,142 5,783 444,116 341,775
Expenditure
on
Raising funds 1,273 4,790 6,063 1,425
Charitable
activities		 383,746 29,041 412,787 178,888
Total 385,019 4,790 29,041 418,850 180,313
Net income/(expenditure) 50,172 (1,648) (23,258) 25,266 161,462
Transfers
between		 funds 22 (5,000) 5,000
Net movement
in funds		 45,172 3,352 (23,258) 25,266 161,462
Reconciliation
offunds
Total funds brought fonvard 655,645 76,554 167,547 899,746 738,284
Total funds carried foniirard 700,817 ?9,906 144,289 925,012 899,746

2022 2021
Notes E
Fixed assets
Tangible assets 13 644,849 677,861
Current assets
Stocks 14 4,286 2,552
Debtors 15 29,774 31,647
Cash at bank and in hand 371,399 343,267
405,459 377,466
Liabilities
Creditors: amounts falling due within one 16
year (125,296) (113,914)
Net current assets 280,163 263,552
Total assets less current liabilities 925,012 941,413
Creditors: amounts falling due after 17
more than one year (41,667)
Net assets 925,012 899,746
Total funds ofthe charity
Restricted funds 21 144,289 167,547
Unrestricted
designated		 funds 22 79,906 76,554
Unrestricted
general		 funds 22 700,817 655,645
Total charity funds 925,012 899,746

2022 2021
Notes R
Cash flows from operating activities
Cash generated
from operations		 28 66,909 66,297
Investing activities
Purchase oftangible
fixed assets		 (1,373) (63,844)
Investment income received 12,596 7,900
Net cash generated
from/(used		 in)
investing activities 11,223 (55,944)
Financing activities
Proceeds of new bank loans 50,000
Repayment of bank loans (50,000)
Net cash (used in)/generated from
financing activities (50,000) 50,000
Net increase
in cash and cash		 equivalents 28,132 60,353
Cash and cash equivalents at beginning of year 343,267 282,914
Cash and cash equivalents at end of year 371,399 343,267

Unrestricted Unrestricted Total Unrestricted Total
general designated general
funds funds funds
2022 2022f 2021f 2021
f
BoxoNice LDS shows 246,507 246,507 11,828 11,828
Boxoffice special shows &Comedy
Festival 23,677 1,642 25,319 1,543 1,543
Front ofhouse 31,741 31,741 3,229 3,229
Bar 51,735 51,735 3,268 3,268
Lettings and costume hire 30,021 30,021 751 751
383,681 1,642 385,323 20,619 20,619
Income from other trading activities
Unrestricted Total Unrestricted Total
general general
funds funds
2022
f		 2022 2021f 2021f
Membership
income		 12,939 12,939 4,105 4,105
Income from investments
Unrestricted Total Unrestricted Total
general general
funds funds
2022f 2021f 2021
Car park and rental income 12,027 12,027 7,869 7,869
interest receivable 569 569 31 31
12,596 12,596 7,900 7,900

Unrestricted Unrestricted Total Unrestricted Unrestricted Total
general designated general designated
funds funds funds funds
2022
f		 2022
f		 2021 2021f 2021f
Membership schemes 1,273 1,273 315 315
Fundraising expenditure 4,790 4,790 1,110 1,110
1,273 4,790 6,063 315 1,110 1,425
Expenditure on charitable activities
Activities Support Total Total
undertaken Costs 2022 2021
directly
Note 9 Note 10f
Production 241,051 92,361 333,412 144,528
Front of house 11,759 10,822 22,581 13,189
Bar 27,438 16,234 43,672 18,030
Lettings and costume hire 2,887 10,235 13,122 3,141
283,135 129,652 412,787 178,888
Unrestricted general funds 383,746 55,532
Restricted funds 29,041 123,356
412,787 178,888

Production Front of Bar Lettings Total Total
house and 2022 2021
costume
hiref
Staff costs 102,680 2,887 105,567 31,943
Depreciation 29,227 29,227 19,294
Boxoffice admin 18,865 18,865 11,259
Direct production costs 65,615 65,615 13,419
Special show artistes 2,575 2,575 260
Marketing
ofshows		 22,089 22,089 2,946
Front ofhouse supplies 11,759 11,759 280
Barsupplies 27,438 27,438 4,964
Costume
hire		 costs 141
241,051 11,759 27,438 2,887 283,135 84,506
10 Expenditure on support costs
2022 2021
K
Depreciation 4,138 3,404
Repairs and maintenance 14,226 17,155
Rent and rates 3,189 1,501
Light &heat 30,366 13,537
Cleaning
and		 hygiene 20,630 10,862
Administrative expenses 15,902 16,332
Insurance 10,681 9,286
Irrecoverable VAT 19,588 8,235
Audit, legal &professional 5,160 9,730
Other costs 5,772 4,340
129,652 94,382
Allocated to:
Charitable
activities		 129,652 94,382

The average
monthly
number ofemployees
during the yea		 r was:
2022 2021
Number Number
Management
and administration
Employment
costs		 2022 2021
Wages and salaries 102,980 31,710
Social security costs 1,207
Other pension costs 1,380 233
105,567 31,943

Tangible fixed assets
Freehold Assets under Fixtures, Total
land & construction fittings &
buildings equipment
f f
Cost
At 1 August 2021 621,513 239,461 600,226 1,461,200
Additions 1,373 1,373
Disposals (3,400) (3,400)
At 31 July 2022 621,513 239,461 598,199 1,459,173
Depreciation
and impairment
At 1 August 2021 299,052 484,287 783,339
Depreciation
charged		 in the year 11,979 21,386 33,365
Eliminated in respect ofdisposals (2,380) (2,380)
At 31 July 2022 311,031 503,293 814,324
Carrying amount
At 31 July 2022 310,482 239,46'I 94,906 644,849
At 31 July 2021 322,461 239,461 115,939 677,861

14 Stocks 2022f 2021
Bar 3,665 2,084
Front of house 621 235
Pantomime lights 233
4,286 2,552
15 Debtors
Amounts falling due within one year: 2022f 2021
Trade debtors 400
Other debtors 1,694
Prepayments and accrued income 27,680 31,647
29,774 31,647

16 Creditors: amounts falling due within one year
Note 2022f 2021
Bank loans 18 8,333
Other taxation and social security 4,927 6,284
Deferred income 19 100,027 86,954
Trade creditors 1,859 606
Accruals 18,483 11,737
125,296 113,914
17 Creditors: amounts falling due after more than one year
Notes 2022f 2021f
Bank loans 18 41,667
18 Loans
2022f 2021f
Bank loans 50,000
Payable
within one year		 8,333
Payable after one year 41,667

Deferred inc ome included
within note 16above is as follow		 s:
2022 2021f
Advance ticket sales 69,765 47,522
Membership subscriptions 3,047 3,126
Unrefunded cancelled tickets 14,922 16,614
Customer
credits		 8,643 16,576
Gift vouchers and order deposits 3,650 3,116
100,027 86,954

Nlovement Nlovement in funds
Balance at Income Expenditure Transfers Balance at
1August 2021f 31July 2022
Improvements for the benefit of
the audience 39,266 39,266
Building fund - cash 55,589 5,783 61,372
Building fund - assets 43,471 43,471
Arts Council recovery fund 28,967 (28,967)
LCC Business Development &
Diversification grant 254 (74) 180
167,547 5,783 (29,041) 144,289
Nlovement in funds
Balance at Income Expenditure Transfers Balance at
1August 2020 f 31July 2021
Improvements for the benefit of
the audience 39,266 39,266
Building fund - cash 53,945 1,644 55,589
Building fund - assets 43,471 43,471
Coronavirus job retention scheme (27,078) 27,078
Arts Council recovery fund 202,075 (121,396) (51,712) 28,967
LCC Business Development 8
Diversification grant 2,214 (1,960) 254
109,604 233,011 (123,356) (51,712) 167,547

Analysis ofnet assets between funds
Unrestricted funds Restricted
general designated funds Total
2022
f		 2022
f		 2022
f		 2022f
Fund balances at 31 July 2022 are represented
by:
Tangible assets 561,963 82,886 644,849
Current assets/(liabilities) 138,854 79,906 61,403 280,163
700,817 79,906 144,289 925,012
Unrestricted funds Restricted
general designated funds Total
2021
f		 2021 2021
f		 2021f
Fund balances at 31 July 2021 are represented
by:
Tangible assets 594,901 82,960 677,861
Current assets/(liabilities) 102,411 76,554 84,587 263,552
Long term liabilities (41,667) (41,667)
655,645 76,554 167,547 899,746

2022f 2021f
Within one year 1,727 2,267
Between two and five years 2,599 4,326
4,326 6,593

2022f 2021f
Aggregate compensation 68,144 15,582

The charity is under the joint control ofthe trustees. the joint control ofthe trustees.
28 Cash generated
from		 operations 2022f 2021f
Surplus for the year 25,266 161,462
Adjustments
for:
Investment
income		 (12,596) (7,900)
Loss on disposal of tangible
fixed assets		 1,020
Depreciation
and impairment
oftangible fixed assets		 33,365 22,698
Movements
in working		 capital:
(Increase)/decrease in stocks (1,734) 827
Decrease/(increase) in debtors 1,873 (12,653)
Increase/(decrease) in creditors 19,715 (98,137)
Cash generated
from		 operations 66,909 66,297

29 Analysis ofchanges in net funds
At 1August Cash flows At 31July
2021f 2022
Cash at bank and in hand 343,267 28,132 371,399
Bank loans (50,000) 50,000
293,267 78,132 371,399