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2023-03-31-accounts

Company
information
Chair's Statement
Trustees'/Directors'
Report
Independent
Auditor's
Report 13
Consolidated
Statement
of FinancialActivities
Balance Sheet 18
Consolidated
Cash flow
Statement 19
Notes to the accounts 20

Unrestricted Unrestricted
General Designated Restricted
funds funds funds Total funds Total funds
Nota 2023 2023 2023 2023 2022
EOOD 6000 6000 EOOO EOOO
Income from:
Donations
and legacies
4 1,638 60 1,698 4,518
Charitable
activities
5 3,210 3,210 2,018
Other trading activities 6 1,304 1,304 1,067
Investments 7 10 10
Total incoming resources 6,162 60 6,222 7,603
Expenditure
on:
Raising funds 1,161 1,161 998
Charitable
activities
4,871 124 1,067 6,062 5,089
Total resources expended 6,032 124 1,067 7,223 6,087
Net Income/(expenditure) 130 (124) (1,007) (1,001) 1,516
Transfers between
funds
(28) 21 7
Net movement In funds 102 (103) (1,000) (1,001) 1,516
Fund balances brought forward at 1April 2022 19,20 516 2,479 13,320 16,315 14,799
Fund balances carried forward ot31 March 2023 19,20 618 2,376 12,320 15,314 16,315

Group Company
2023 2022 2023 2022
Note EOOO EOOO EOOO EOOO
Fixed assets
Tangible Assets 13 13,860 14,737 13,860 14,737
Investments 14
13,860 14,737 13,860 14,737
Current assets
Stocks 15 23 23 7 7
Debtors 16 1,006 1,158 1,099 1,400
Cash at bank and in hand 2,385 3,094 2,132 2,769
3,414 4,275 3,238 4,176
Current
liabilities
Amounts
falling due within one year
17 (1,702) (2,145) (1,594) (1,961)
Net current assets 1,712 2,130 1,644 2,215
Total assets less current liabilities 15,572 16,867 15,504 16,952
Creditors.'amounts falling due after more
than one year 18 (258) (552) (258) (552)
Total net assets 15,314 16,315 15,246 16,400
Funds
Restricted funds 20 12,320 13,320 12,320 13,320
Unrestricted
General
funds
19 618 516 550 601
Designated
funds
19 2,376 2,479 2,376 2,479
Total unrestricted funds 2,994 2,995 2,926 3,080
Total funds 15,314 16,315 15,246 16,400

Forthe year ended 31Ma rch 20 23
Gl'o up
2023 2022
Note 8000 6000
Reconciliation ofnet movement of funds to cash flows from operating activities:
Net income/(expenditure) (1,001) 1,516
Adjustments
for:
Depreciation 905 782
Investment
income
10
Interest paid 21 10
Decrease
in stocks
and work in progress 4
(Increase)/decrease in debtors 152 (387)
(Decrease)/increase in creditors (252) 732
Net cash generated from operating activities (165) 2,657
Cash flow statement
Cash flows from operating activities (165) 2,657
Cash flows from investing activities
Purchase offixed assets (28) (1,334)
Repayments
of borrowing
(485) (553)
Investment
income
(10)
Interest
paid
(21) (10)
Net cash generated in the year (709) 760
Cash and cash equivalents at the beginning ofthe year 3,094 2,334
Cash and cash equivalents at the end ofthe year 2,385 3,094

iation
is provided
on the following
bases:
Long leasehold
property
50years
Furniture
and fittings
3to 15years
Computer
equipment
3to 5years
Event programme
equipment
10years
Sundry equipment 3to 10years
Motor vehicles 5 years
Theatre refurbishment 2 to 50years

Income fro m donation s
and legacies
Unrestricted
General Designated Restricted
funds funds funds Total funds Total funds
2023 2023 2023 2023 2022
6000 6000 6000 f000 6000
Donations
General 49 49 9
Capital development project 2020 11
Coventry Building Society Charitable Foundation 60 60 40
Sir Barry Jackson 3
F Marks 5
Esmee Fairbeirn
54 60 114 68
Grants
Coventry City Council 595 595 606
Arts Council England 960 960 2,043
Capital development funding 2020 1,109
Garfield Wesyon 510
Paul Hemlyn 146
1,555 1,555 4,414
Government grants
Coronevirus Job Retention Sceme Income 10
Kickstert Scheme 29 29 8
CQVID Relief Restart Grant 18
29 29 36
Total 1,638 60 1,698 4,518

Income from charltabl ~activities
Unrestricted
General Designated Restricts d
funds funds funds Totalfunds Totalfunds
2023 2023 2023 2023 2022
8000 6000 8000 6000 6000
Box Office 3,021 3,021 1,852
Grant end other income 137 137 135
Education 52 52 31
Tote I 3,210 3,210 2,018

6 Income from Income from trading activities
unrestricted
General Designated Restricted
funds funds funds Total funds Total funds
2023 2023 2023 2023 2022
EOOO EOOO EOOD f000 EOOO
Conferencing 142 142 74
Ice cream &merchandise 93 93 65
Production services 465 465 382
Drama classes and workshops 14
Catering 604 532
1,304 1,067
7 Investment Income
unrestricted
General Designated Restricted
funda funds funds Total funds Total funda
2023 2023 2023 2023 2022
f000 f000 EOOD EOOO EOOO
Interest receivable 10 10
10 10
8 Expenditure
unrestricted
General Designated Restricted
funds funds funds Total funda Total funds
2023 2023 2023 2023 2022
f000 f000 EOOO f000 f000
Expenditure on raising funds
Fund raising cost ofgrants and donations 10 10 5
Fund raising trading expenses 1,151 1,151 989
Other trading expenses 4
1,161 1,161 998
Expenditure on charltabl ~ activities
Operational Theatre 4,792 124 1,037 5,953 5,028
Educational activities 79 30 109 61
4,871 124 1,067 6,062 5,089
Tote I 6,032 124 1,067 7,223 6,087

Support
DirectCosts Costs Totalfunds Totalfunds
2023 2023 2023 2022
EOOO EOOO EOOO EOOO
ExpendIture on raising funds
Fundraising cost of grants and donations 10 10 5
Fundraising trading expenses 1,018 133 1,151 989
Other trading expenses 4
1,028 133 1,161 998
Expenditure on charitable activities
OperationalTheatre 5,082 871 5,953 5,028
Educational activities 109 109 61
5,191 871 6,062 5,089
Total 6,219 1,004 7,223 6,087
Net Income/(Expenditure)
This ls stated after charging
2023 2022
EOOD 5000
Depreciation of tangible fixed assets:
owned
by charitable
group 905 782
Auditors
remuneration
14 21
Operating
lease costs
77 55
996 858

2023 2022
No. No.
Actors and production 47 53
Front of house, catering and cleaning 55 39
Marketing 4 5
Administration 12 10
118 107
2023 2022
f000 EOOO
Wages and salaries (including actors) 2,039 2,174
Social security and pension costs 203 193
2,242 2,367
2023 2022
No. No.

Long-term Furniture,
Freehold leasehold Events equipment Assets under
property propery equipment &vehicles construction Total
EOOO EOOO EOOO EOOO EOOO EOOO
Cost or valuation
At 1April 2022 18,504 740 506 2,339 1,235 23,324
Additions 21 7 28
Transfers 1,242 (1,242)
At 31March 2023 19,746 740 506 2,360 23,352
Depreciation
At 1April 2022 6,068 226 506 1,787 8,587
Charge for the year 751 15 139 905
At 31March 2023 6,819 241 506 1,926 9,492
Net book value
At 31March 2023 12,927 499 434 13,860
At 1April 2022 12,436 514 552 1,235 14,737

Investments Investments
In subsidiary In subsidiary
companies companies
2023 2022

Group Group Company Company
2023 2022 2023 2022
EOOO EOOO EOOO EOOO
Materials and goods for resale 23 23
23 23 7 7
16 Debtors
Group Group Company Company
2023 2022 2025 2022
EOOO EOOD f000 EOOO
Trade debtors 233 568 175 451
Amounts owed by group undertakings 575 435
Prepayments and accrued income 668 384 244 331
Other debtors 105 206 105 183
1,006 1,158 1,099 1,400

Group Group Company Company
2023 2022 2023 2022
EOOO EOOO EOOO EOOO
Coronavirus
Business Interruption
Loan Scheme 200 200
Coventry City Council loan 20 19 20 19
Trade creditors 334 552 306 476
Other taxation and social security 41 61 41 61
Accruals 424 654 385 650
Deferred income 743 659 702 555
Other creditors 140 140
1,702 2,145 1,594 1,961
Group Group Company Company
2023 2022 2023 2022
EOOO EOOO EOOO EOOO
Deferred income at 1April 2022 659 220 555 185
Deferred during the year 743 659 702 555
Released from previous periods (659) (220) (555) (185)
Deferred income at 31March 2023 743 659 702 555

Group Group Company Company
2023 2022 2023 2022
EOOO EOOO EOOO EOOO
Bankloans 267 267
Otherloans 136 155 136 155
Other creditors 122 130 122 130
258 552 258 552
Included
within
the above are amounts falling due as follows:
Group Group Company Company
2023 2022 2023 2022
EOOO EOOO EOOO EOOO
Between one and two years
Bankloans 200 200
Otherloans 21 20 21 20
21 220 21 220
Between two and five years
Bankloans 67 67
Otherloans 70 66 70 66
70 133 70 133
Over five years
Bankloans
Otherloans 45 70 45 70
45 70 45 70
The aggregate amount of liabilities payable or
repayable wholly or in part more than 5years after the
Group Group Company Company
2023 2022 2023 2022
EOOO EOOO EOOO EOOO
Repayable by installments 70 45 70
45 70 45 70

Balance at
Balance at Transfers 31March
1Aprg 2022 Income Expenditure In/(out) 2023
EOOO EOOO EOOO 4000 EOOO
General fund 516 6,162 (6,032) (28) 618
Oaslgnated
funds
Fixed assets funds
Leasehold office buildings 214 (8) 206
Lighting end sound desks 2013 11 (6) 5
Capital development project 2007 1,015 1,015
Red Lane improvement 2013 199 (7) 192
Air cooling project 2012 4 (4)
CNC router project 2015 35 (10) 25
Fixed asset fund 390 (85) 21 326
1,868 (120) 21 1,769
Revanuefunds
Renewals
reserve
69 25 94
Revenue
projects/UK
City of Culture legacy 178 178
E-Marketing
project
35 35
Restructuring
fund
29 (4) (25)
Contingency
fund
300 300
611 (4) 607
Total Oaslgnated
funds
2,479 (124) 21 2,376
Total Unrestricted
funds
2,995 6,162 (6,156) (7) 2,994
Free reserves 1,127 6,162 (6,036) (28) 1,225

Balance at
Balance et Transfers 31March
1Aprg 2022 Income expenditure In/(out) 2023
6000 8000 5000 6000 6000
Fixed assets funds
Capital development project 8,440 (278) 8,162
ERDF - capital grant 6 (2) 4
Capital redevelopment project 2020 3,063 l344) 2,719
Jeg Pub development 1,235 (124) 7 1,118
Culture Recovery Fund 126 (38) 88
12,870 (786) 7 12,091
Revenue funds
City of Culture 206 (206)
Jeg Pub development 55 (7) 48
Paul Hemlyn
grant
146 (30) 116
Coventry Building Society Charitable Foundation 40 60 (38) 62
Sir Barry Jackson 3 3
450 60 (281) 229
Total 13,320 60 (1,067) 7 12,320

Balance at
Balance at Transfers 31March
1apr0 2022 Income Expenditure ln/(out) 2023
f000 6000 6000 EOOO EOOO
Genera(funds 516 6,162 (6,032) (28) 618
Designated funds 2,479 (124) 21 2,376
Restricted funds 13,320 60 (1,067) 7 12,320
16,315 6,222 (7,223) 15,314
22 Analysis ofnat assets by fund
Unrestricted Designated Restricted
funds funds funds Total funds
2023 2023 2023 2023
EMO EOOO 6000 EOOO
Tangible fixed assets 1,769 12,091 13,860
Net current assets 618 607 229 1,454
618 2,376 12,320 15,314

At 1April At 31March
2022 Cash flows 2023
EOOO EOOO EOOO
Cash at bank and in hand 3,094 (709) 2,385
Debt due within 1year (219) 199 (20)
Debt due after 1 year (422) 286 (136)
2,453 (224) 2,229

Group Group
2023 2022
EOOD EOOD
Amounts payable:
Within one year 49 62
Between one and five years 180 183
In over five years 1,256 1,251
1,485 1,496

Registered or or
Company principal
place
of Principal Class of
Name number business ~ctlvty shares Holding
Trading
Belgrade Theatre Enterprises Limited 03883084 Belgrade Theatre subsidiary Ordinary 100'Vo
Corporation Street
Coventry
West Midlands
CV1 1GS
Belgrade Theatre Productions Limited 09268009 Belgrade Theatre Production of Ordinary 100'Vo
Corporation Street theatre
Coventry performances
West Midlands
CV1 1GS
Belgrade Film & Digital Limited 09268085 Belgrade Theatre Production of Ordinary 10094
Corporation Street film & digital
Coventry performances
West Midlands
CV1 1GS
Profit for Nat
Income Expenditure tha year assets/
OOOO EOOO EOOO EOOO
Belgrade Theatre Enterprises Limited 1,304 (1,151) 153 69
Belgrade Theatre Productions Limited 2,264 (2,264)
Belgrade Film 8 Digital Limited

unrestricted unrestricted
General Designated Restricted
funds funds funds Total funds
Note 2022 2022 2022 2022
EOOO EOOO 6000 EOOO
Income from:
Donations
end legacies
4 1,611 2,907 4,518
Charitable
activities
5 2,018 2,018
Other trading activities 6 1,067 1,067
Investments 7
Total incoming
resources
4,696 2,907 7,603
Expenditure
on:
Raising funds 998 998
Charitable
activities
3,096 170 1,823 5,089
Total resources expended 4,094 170 1,823 6,087
Nat income/(expenditure) 602 (170) 1,084 1,516
Transfers between
funds
(670) 669 1
Net movement
ln funds
(68) 499 1,085 1,516
Fund balances brought forward atI Apri(2021 19, 20 584 1,980 12,235 14,799
Fund balances carried forward at31March 2022 19, 20 516 2,479 13,320 16,315