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2021-03-31-accounts

Page
Reference and administrative details ofthe Theatre, its Trustees and advisers
Chairman's statement
Trustees' report 3-11
Independent auditors' report on the financial statements 12-15
Consolidated statement offinancial activities 16
Consolidated balance sheet 17
Theatre balance sheet 18
Consolidated statement ofcash flows 19
Notes to the financial statements 20-46

Trustees Mr S Fergusson, Chair Chair
Cllr R M J Bailey
Mr SA Bates
Mr P Carvell
Mr N Dodzo
Mr W H Glen LLB
Ms A Hay
Mr D P Hanson (appointed 17June 2021)
Mr CT Huggins (appointed 10July 2021)
Mr A F Pollock
Ms KJ Reid BA Hons
Mr A C Skipper
Mrs R LWarwick
MrJ J Wilby
(resigned 11 February 2021, appointed 20 July 2021)
Ms N C Daley (appointed 17June 2021)
Funding Body Representatives
entitled to attend Board meetings:
Arts Council England West Midlands
Mr TWildish (Theatre Officer)
Coventry City Council Mr D Cockcroft (Asst. Director, City Centre 8 Development Services)
Company registered
number 00593331
Charity registered
number 219163
Registered office Belgrade Theatre
Belgrade Square
Corporation
Street
Coventry
West Midlands
CV1 1GS
Company secretary Ms KJ Reid BA Hons
and Executive Director
Chief executive officer Mr W H Glen LLB
and Artistic Director
Independentauditors Dains LLP
15Colmore Row
Birmingham
B32BH
Bankers National Westminster Bank pic
24 Broadgate
Coventry
CV1 1NE

Unrestricted Restricted Designated Total Total
funds funds funds funds funds
2021 2021 2021 2021 2020
Note E
Income and
endowments
from:
Donations
and legacies
2,184,740 3,966,068 6,150,808 3,204,924
Charitable
activities
146,482 146,482 2,693,922
Other trading
activities
132,887 132,887 1,215,365
Investments 383 383 5,289
Total income and
endowments
2,464,492 3,966,068 6,430,560 7,119,500
Expenditure
on:
Raising funds 8 462'503 462,503 1,029,745
Charitable
activities
9 2,121,430 904,687 37,899 3,064,016 5,437,223
Total expenditure 2,583,933 904,687 37,899 3,526,519 6,466,968
Net (expenditure)
/income
before
transfers (119,441) 3,061,381 (37,899) 2,904,041 652,532
Transfers
between
funds
20 680,150 (711,150) 31,000
Net movement
in
funds before other
recognised
gains
560,709 2,350,231 (6,899) 2,904,041 652,532
Net movement
in
funds
560,709 2,350,231 (6,899) 2,904,041 652,532
Reconciliation
of
funds:
Total funds brought
forward
23,575 9,884,490 1,987,218 11,895,283 11,242,751
Net movement
in funds
560,709 2,350,231 (6,899) 2,904,041 652,532
Total funds carried
forward
584,284 12,234,721 1,980,319 14,799,324 11,895,283

2021 2020
Note F
Fixed assets
Tangible assets 14 14,054,547 12,122,357
Current assets
Stocks 16 27,770 37,967
Debtors 17 770,555 793,024
Cash at bank and in hand 2,334,416 639,289
3,132,741 1,470,280
Creditors: amounts falling due within one
year 18 (1,248„098) (1,507,857)
Net current assets Iliabilites 1,884,643 (37,577)
Total assets less current liabilities 15,939,190 12,084,780
Creditors: amounts falling due after more
than one year 19 (1,139,866) (189,497)
Total net assets 14,799,324 11,895,283
Charity funds
Designated
funds
20 1,980,319 1,987,218
Restricted funds 20 12,234,721 9,884,490
Unrestricted
funds
General funds 20 584,284 23,575
Total funds 14,799,324 11,895,283

2021 2020
Note
Fixed assets
Tangible assets 14 14,054,547 12,122,357
investments 15 4 4
14,054,551 12,122,361
Current assets
Stocks 16 20,526 20,811
Debtors 17 1,016,997 828,110
Cash at bank and in hand 2,201,521 579,100
3,239,044 1,428,021
Creditors: amounts falling due within one
year 18 (1,199,144) (1,465,602)
Net current assets Iliabilites 2,039,900 (37,581)
Total assets less current liabilities 16,094,451 12,084,780
Creditors: amounts falling due after more
than one year 19 (1,139,866) (189,497)
Total net assets 14,954,585 11,895,283
Charity funds
Designated
funds
20 1,980,319 1,987,218
Restricted funds 20 12,234,721 9,884,490
Unrestricted
funds
20 739,545 23,575
Total funds 14,954,585 11,895,283

2021 2020
Note E
Cash flows from operating activities
Net cash used
in operating
activities 23 3,196,456 568,772
Cash flows from investing activities
Interest received 383 5,289
Purchase oftangible fixed assets (2,474,272) (1,265,891)
Net cash used in investing activities (2,473,889) (1,260,602)
Cash flows from financing activities
Cash inflows from new borrowing 1,000,000
Repayments
of borrowing
(15,440) (15,440)
Interest paid (12,000) (12,000)
Net cash provided
by/(used
in) financing activities 972,560 (27,440)
Change
in cash and cash
equivalents in the year 1,695,127 (719,270)
Cash and cash equivalents at the beginning ofthe year 639,289 1,358,559
Cash and cash equivalents atthe end of the year 24 2,334,416 639,289

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
E
Donations
Donations 22,784
Capital development project 2020 233,243 233,243
Grants
Coventry
City Council
595,052 595,052
Arts Council England 959,552 1,128,624 2,088,176
Capital development funding 2020 2,604,201 2,604,201
Government grants
Coronavirus Job Retention Scheme income 549,595 549,595
Local Restrictions Support Grant income 32,757 32,757
Retail, Hospitality and Leisure Grant Fund income 25,000 25,000
Total 2021
2,184,740 3,966,068 6,150,808

Unrestricted Restricted Total
funds funds funds
2020 2020 2020
Donations
Donations 3,982 3,982
Capital development project 2020 180,373 180,373
Grants
Coventry
City Council
595,052 595,052
Arts Council England 942,215 117,192 1,059,407
Esmee Fairbaim Foundation funding 38,160 38,160
STRAPP Project (Tamasha) 5,500 5,500
Capital development funding 2020 1,322,450 1,322,450
Total 2020
1,541,249 1,663,675 3,204,924

Unrestricted Total
funds funds
2021 2021
Boxoffice 72,026 72,026
Grant and other income 74,456 74,456
Total 2021 146,482 146,482
Unrestricted Total
funds funds
2020 2020
BoxoNce 2,404,883 2,404,883
Grant and other income 289,039 289,039
Total 2020 2,693,922 2,693,922

Unrestricted Total
funds funds
2021 2021
E
Conferencing 6,219 6,219
ice cream and merchandise 1,677 1,677
Production services 20,773 20,773
Drama classes and workshops 4,643 4,643
Catering 99,575 99,575
Total 2021 132,887 132„887
Unrestricted Total
funds funds
2020f 2020
Conferencing 92,268 92,268
ice cream and merchandise 102,035 102,035
Production services 535,165 535,165
Drama classes and workshops 33,897 33,897
Catering 452,000 452,000
1,215,365 1,215,365

Unrestricted Total
funds funds
2021f 2021
interest receivable 383 383
Unrestricted Total
funds funds
2020 2020f
Interest receivable 5,289 5,289
8. Expenditure on raising funds
Costs ofraising funds
Unrestricted Total
funds funds
2021 2021
Fundraising cost ofgrants and donations 4,120 4,120
Unrestricted Total
funds funds
2020 2020
Fundraising cost ofgrants and donations 8,837 8,837

Unrestricted Total
funds funds
2021 2021
E
Conference costs 487 487
Ice cream and merchandise costs 3,582 3,582
Production services costs 34,500 34,500
Drama and workshop costs 1,004 1,004
Catering costs 71,344 71,344
Other staff costs 545 545
Premises costs 31,220 31,220
Other costs 2,191 2,191
Wages and salaries 280,856 280,856
Social security costs 23,109 23,109
448,838 448,838
Unrestricted Total
funds funds
2020 2020
Conference costs 28,786 28,786
Icecream and merchandise costs 29,521 29,521
Production
services costs
176,437 176,437
Drama and workshop costs 9,819 9,819
Catering costs 173,556 173,556
Other staff costs 12,468 12,468
Premises costs 45,211 45,211
Other costs 2,125 2,125
Wages and salaries 503,286 503,286
Social security costs 39,699 39,699
1,020,908 1,020,908

Unrestricted Total Total
funds funds funds
2021f 2021f 2020f
Cost ofsales staff costs 9,545 9,545
Unrestricted Restricted Designated Total
funds funds funds funds
2021f 2021f 2021f 2021f
Operational Theatre 2,121,430 904,687 37,899 3,064,016
Unrestricted Restricted Designated Total
funds funds funds funds
2020f 2020f 2020f 2020f
Operational Theatre 4,651,195 748,129 37,899 5,437,223
Total
Staffcosts Depreciation Other costs funds
2021 2021 2021f 2021
Operational Theatre 1,647,976 542,082 873,958 3,064,016
Total
Staff costs Depreciation Other costs funds
2020
f
2020
f
2020
f
2020f
Operational Theatre 2,143,945 400,905 2,892,373 5,437,223

Support Total
Direct costs costs funds
2021 2021 2021
F
Operational Theatre 2,464,537 599,480 3,064,017
Support Total
Direct costs costs funds
2020f 2020 2020
Operational Theatre 4,708,306 728,917 5,437,223
Analysis ofdirect costs
Total Total
funds funds
2021 2020
Wages and salaries 1,303,991 1,781,567
Depreciation 509,691 381,783
Production costs 276,227 1,840,935
Community education projects 10,083 23,603
Front ofhouse costs 4,949 6,729
Production/activity
marketing
and advertising 62,855 260,983
Premises costs 78,572 93,393
Interest payable 12,000 12,000
Professional and feasibility costs 206,169 307,313
2,464,537 4,708,306

Total Total
funds funds
2021 2020
Wages and salaries 343,985 362,378
Depreciation 32,391 19,122
Administration overheads 104,633 200,619
ITcosts 75,441 87,305
Legal and professional charges 25,310 46,421
Auditors remuneration 7,150 6,950
Governance costs 10,570 6,122
599,480 728,917

Net income/(expenditure)
This is stated after charging:
2021 2020
Depreciation
oftangible fixed assets:
- owned
by charitable
group 542,082 400,905
Auditors
remuneration
7,150 6,950
Operating
lease costs
57,724 29,997
606,956 437,852

2021 2020
Wages and salaries (including actors) 1,759,907 2,446,651
Sociai security and pension costs 192,034 240,279
1,951„941 2,686,930

Group Group
2021 2020
No. No.
Actors and production 41 65
Front ofhouse, catering and cleaning 29 42
Marketing 6 7
Administration 12 21
135
The average headcount expressed as full-time equivalents was:
Group Group
2021 2020
No. No.
Actors and production 32 47
Front ofhouse, catering and cleaning 14 22
Marketing 6 6
Administration 11 16
63 91
Group Group
2021 2020
No. No.

Long-term Furniture,
Freehold leasehold Events equipment Assets under
property property equipment 8 vehicles construction Total
Z
Cost orvaluation
At 1 Apnl 2020 16,230,062 740,026 505,920 1,934,116 19,410,124
Additions 334,647 2,139,625 2,474,272
Disposals (24,736) (24,736)
At 31 March 2021 16,230,062 740,026 505,920 2,244,027 2,139,625 21,859,660
Depreciation
At 1 Apnl 2020 5,034,928 196,822 505,920 1,550,097 7,287,767
Charge for the year 409,772 14,801 117,509 542,082
On disposals (24,736) (24,736)
At 31 March 2021 5,444,700 211,623 505,920 1,642,870 7,805,113
Net book value
At 31 March 2021 10,7&5,362 528,403 601,157 2,139,625 14,054,547
At 31 March 2020 11,195,134 543,204 384,019 12,122,357

Group Group Theatre Theatre
2021 2020 2021 2020
E.
Materials and goods for resale 27,770 37,967 20,526 20,811

Group Group Theatre Theatre
2021 2020 2021 2020
Due within one year
Trade debtors 60,273 283,794 29,226 259,005
Amounts
owed by group undertakings
282,992 308,747
Other debtors 178,001 276,668 178,001 30,931
Prepayments and accrued income 532,281 232,562 526,778 229,427
770,555 793,024 1,016,997 828,110

Group Group Theatre Theatre
2021 2020 2021 2020
Bank loans and overdrafts 2,789 4,139 2,789 4,139
Coronavirus
Business
Interruption
Loan
Scheme 33,333 33,333
Coventry
City Council loan
18,012 17,154 18,012 17,154
Trade creditors 104,613 263,538 95,227 246,924
Amounts
owed to group undertakings
2 2
Other taxation and social security 32,384 51,943 32,384 51,943
Accruals 836,766 648,530 832,770 641,573
Deferred income 220,201 522,553 184,627 503,867
1,248,098 1,507,857 1,199,144 1,465,602
The Group has obtained a
ofthis loan, the government
accounted for as a grant.
loan via the Coronavirus
Business
Interruption
Loan
will pay any arrangement
fees and interest for the
Scheme (CBILS).As part
first 12months
which are
Group Group Theatre Theatre
2021 2020 2021 2020
Deferred income at 1 April 2020 522,553 942,161 503,867 853,491
Resources deferred
during
the year 220,201 522,553 184,627 503,857
Amounts
released
from previous
periods (522,553) (942,161) (503,867) (853,491)
220,201 522,553 184,627 503,867

Group Group Theatre Theatre
2021f 2020 2021 2020
Bank loans 966,667 966,667
Other loans 173,199 189,497 173,199 189,497
1,139,866 189,497 1,139,866 189,497
Included
within the above are amounts
falling due as follows:
Group Group Theatre Theatre
2021 2020 2021 2020
Between one and two years
Bank loans 200,000 200,000
Other loans 21,643 19,029 21,643 19,029
Between two and five years
Bank loans 600,000 600,000
Other loans 62,603 59,622 62,603 59,622
Over five years
Bank loans 166„667 166,667
Other loans 88,953 110,846 88,953 110,846
Group Group Theatre Theatre
2021 2020 2021 2020
E
Repayable by instalments 88,953 110,846 88,953 110,846
88,953 110,846 88,953 110,846

Statement offunds - current year
Balance at 1 Transfers Balance at 31
April 2020f Income Expenditure in/out March 2021
Unrestricted
funds
General Funds 23,575 2,464,492 (2,583,933) 680,150 584,284
Designated
funds
Leasehold
office buildings
(FA*) 229,126 (7,638) 221,488
Renewals
reserve
69,473 69,473
Lighting
and sound desks
2013 (FA ) 22,603 (5,617) 16,986
Capital development project
2007 (FA ) 1,015,000 1,015,000
Revenue projects / UK City of
Culture 178,000 178,000
E-IVlarketing
Project
35,000 35,000
Red Lane improvement 2013
(FA ) 213,504 (7,163) 206,341
Air cooling project 2012(FA") 19,662 (10,011) 9,651
CNC router project 2015
(FA ) 49,850 (7,470) 42,380
Capital redevelopment project
2020 155,000 (130,000) 25,000
Restructuring
fund
161,000 161,000
1,987,218 (37,899) 31,000 1,980,319
Restricted funds
Capital development project
(FA") 8,995,873 (277,972) 8,717,901
ERDF —capital grant (FA ) 9,954 (1,992) 7,962
Capital redevelopment
project 2020 878,663 2,837,444 (327,624) 3,388,483
City ofCulture 141,005 (163,852) 22,847
Culture Recovery Fund 987,619 (133,247) (733„997) 120,375
9,884,490 3,966,068 (904,687) (711,150) 12,234,721
Total offunds 11,895,283 6,430,560 (3,526,519) 14,799,324

Balance at
Balance at Transfers 31 March
1 April 2019 Income Expenditure in/out 2020
F
Unrestricted
funds
General Funds 201,690 5,455,825 (5,680,940) 47,000 23,575
Designated
funds
Leasehold
office buildings
(FA") 236,764 (7,638) 229,126
Renewals
reserve
69,473 69,473
Lighting
and sound desks 2013(FA")
28,220 (5,617) 22,603
Capital development project 2007
(FA ) 1,015,000 1,015,000
Revenue projects / UK City ofCulture 200,000 (22,000) 178,000
E-Marketing
Project
35,000 35,000
Red Lane improvement 2013(FA ) 220,667 (7,163) 213,504
Air cooling project 2012 (FA") 29,673 (10,011) 19,662
CNC router project 2015(FA") 57,320 (7,470) 49,850
Capital redevelopment project 2020 155,000 155,000
2,047,117 (37,899) (22,000) 1,987,218
Restricted funds
Capital development project (FA ) 9,273,845 (277,972) 8,995,873
ERDF - capital grant (FA") 11,946 (1,992) 9,954
Esmee Fairbaim
Foundation
funding 38,160 (38,160)
STRAPP Project (Tamasha) 5,500 (5,500)
Capital redevelopment project 2020 (291,847) 1,502,823 (307,313) (25,000) 878,663
City ofCulture 117,192 (117,192)
8,993,944 1,663,675 (748,129) (25,000) 9,884,490
Total offunds 11242 751 -1 663675 (6,466,968) 11,895,283

Balance at
Balance at 1 Transfers 31 March
April 2020 Income Expenditure in/out 2021f
General funds 23,575 2,464,492 (2,583,933) 680,150 584,284
Endowment funds 1,987,21& (37,899) 31,000 1,980,319
Restricted funds 9,884,490 3,966,068 (904,687) (711,150) 12,234,721
11,895,283 6,430,560 (3,526,519) 14,799,324
Summary offunds - prior year
Balance at
Balance at Transfers 31 March
1 April 2019 Income Expenditure in/out 2020
General funds 201,690 5,455,825 (5,680,940) 47,000 23,575
Endowment funds 2,047,117 (37,899) (22,000) 1,987,218
Restricted funds 8,993,944 1,663,675 (748,129) (25,000) 9,884,490
11,242,751 7,119,500 (6,466,968) 11,895,283

Analysis ofnet assets between funds - current year
Unrestricted Restricted Designated Total
funds funds funds funds
2021 2021 2021 2021
F
Tangible fixed assets 307,980 12,234,721 1,511,846 14,054,547
Current assets 2,664,268 468,473 3,132,741
Creditors due within one year (1,248,098) (1,248,098)
Creditors due in more than one year (1,139,866) (1,139,866)
Total 584,284 12,234,721 1,980,319 14„799,324
Analysis ofnet assets between funds - prior year
Unrestricted Restricted Designated Total
funds funds funds funds
2020f 2020 2020 2020
Tangible fixed assets 440,191 10,132,421 1,549,745 12,122,357
Current assets 1,032,807 437,473 1,470,280
Creditors due within one year (1,259,926) (247,931) (1,507,857)
Creditors due in more than one year (189,497) (189,497)
Total 23,575 9,884,490 1,987,218 11,895,283
Group Group
2021 2020
Net income for the year (as per Statement ofFinancial Activities) 2,904,041 652,532
Adjustments
for:
Depreciation
charges
542,082 400,905
Interest received (383) (5,289)
Interest paid 12,000 12,000
Decrease
in stocks
10,197 14,520
Decrease/(increase) in debtors 22,469 (394,191)
Decrease
in creditors
(293,950) (111,705)
Net cash provided by operating activities 3,196,456 568,772
24. Analysis ofcash and cash equivalents
Group Group
2021 2020
Cash
in hand
145,740 73,560
Cash held in deposit accounts 2,188,676 565,729
Total cash and cash equivalents 2,334,416 639,289
25. Analysis ofchanges in net debt
At 1 April At 31 March
2020 Cash flows 2021
Cash at bank and in hand 639,289 1,695,127 2,334,416
Bank overdrafts
repayable
on demand (4,139) 1,350 (2,789)
Debt due within
1 year
(17,154) (34,191) (51,345)
Debt due after 1 year (189,497) (950,369) (1,139,866)
428,499 711,917 1,140,416

Group Group Theatre Theatre
2021 2020 2021 2020
Contracted for but not provided in these
financial statements
Acquisition oftangible fixed assets 50,000 150,000 50,000 150,000

under non
-cancellable
operating
leases as follows:


payments
Group Group
2021 2020
E
Amounts payable:
Not later than. 1 year 54,841 32,007
Later than 1 year and not later than 5years 201,909 149,067
Later than 5years 1,293,903 1,298,015
1,550,653 1,479,089

Names Company
number
Registered office or
principal
place of
Principal
activity
Class of
shares
Holding
business
Belgrade
Limited
Theatre Enterprises 03883084 Belgrade Theatre,
Corporation
Street,
Trading
subsidiary
Ordinary 100%
Coventry,
West Midlands,
CV1 1GS
Belgrade
Limited
Theatre Productions 09268009 Belgrade Theatre,
Corporation
Street,
Production
theatre
of Ordinary 100%
Coventry, performances
West Midlands,
CV1 1GS
Belgrade Film 8 Digital Limited 09268085 Belgrade Theatre, Production of Ordinary 100%
Corporation
Street,
film 8 digital
Coventry, performances
West Midlands,
CV1 1GS

The financial
results ofthe subsidiaries
The financial
results ofthe subsidiaries
The financial
results ofthe subsidiaries
for the year were:
Names Income Expenditure Profit/(Loss) Net assetsl
ISurplus/ (liabilities)
(Deficit) for
the year
Belgrade
Belgrade
Belgrade
Theatre Enterprises
Theatre Productions
Film 8, Digital Limited
Limited
Limited
348,951
248,535
53,762
(499,516)
(248,535)
(53,762)
(150,565) (150,563)
1