2022-12-31-accounts - Anthroposophical Association Limited

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		Page
Reportofthe Trustees	1	to	4
Report ofthe Independent Auditors	5	to	7
Statement ofFinancial Activities
Salance Sheet
Cash Flow Statement		10
Notes to the Cash Flow Statement
Notes to the Financial Statements	12	to	19
Detailed Statement ofFinancial Activities	20	io	21

			b	er 2
				2022	2021
				Unrestricted	Total
				funds	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Other trading activities				661,144	304,739
Other income				161,404
Total				822,548	304,739
EXPENDITURE ON
Charitable activities
Theatre and room hire				149,964	126,459
Bookshop				98,943	36,001
Library				1,468	1,543
Catering				30,316	554
Other costs				43,812
Support costs				104,332	134,068
Marylebone				818,837
Total				1,247,672	298,625
NET INCOME/(EXPENDITURE)				(425,124)	6,114
RECONCILIATION	OF FUNDS
Total funds brought	forward			10,453,330	10,447,216
TOTAL FUNDS CARRIED FORWARD				10,028,206	10,453,330

	Balance Sheet ~310 b 2
		2022	2021
		funds	funds
	Notes	8
FIXEDASSETS
Tangible assets		11,830,454	11,476,246
CURRENT ASSETS
Stocks Debtors Cash at bank and in hand	10 11	19,211 277,726 129,487	27,048 18,464 81,549
		426,424	127,061
CREDITORS
Amounts falling due within one year	12	(80,193)	(41,940)
NET CURRENT ASSETS		346,231	85,121
TOTAL ASSETSLESSCURRENT LIABILITIES		12,176,685	11,561,367
CREDITORS
Amounts falling due after more than one year	13	(2,148,479)	(1,108,037)
NETASSETS		10,028,206	'i0,453,330
FUNDS	14
Unrestricted funds:
General fund Revaluation reserve		(420 449) 10,448,655	4675 10,448,655
		10,028,206	10,453,330
TOTALFUNDS		10,028,206	10,453,330

				2022	2021
			Notes	5
Cash flows from operating		activities
Cash generated from operations			1	(437,759)	139,531
Tax paid				(161,404)
Net cash (used in)/provided		by operating	activities	(599,163)	139,531
Cash flows from investing		activities
Purchase oftangible fixed assets				(393,340)	(9,238)
Net cash used in investing	activities			(393,340)	(9,238)
Cash flows from financing		activities
New loans in year				1,040,441
Loan repayments in year					(69,522)
Net cash provided by/(used		in) financing	activities	1,040,441	(69,522)
Change in cash and cash		equivalents	in
the reporting period				47,938	60,771
Cash and cash equivalents		at the
beginning ofthe mporting		period		8L549	20,778
Cash and cash equivalents		at the end	of
the reporting period				129,487	81,549

							2022	2021f
	Net (expenditure)/income		forthe reporting		period (as per the
	Statement of Financial Activities)						(425,124)	6,114
	Adjustments for:
	Depreciation charges Decrease in stocks (Increase)/decrease Increase in creditors	in debtors					39,133 7,837 (97,858) 38,253	7,522 9,439 114,919 1,537
	Net cash (used in)/provided			by operations			(437,759)	139,531
2.	ANALYSIS OF CHANGES		IN	NET FUNDS
						At 1/1/22	Cash flow	Al 31/12/22
						8	F	8
	Net cash
	Cash at bank and in	hand				81,549	47,938	129,487
						81,549	47,938	129,487
	Total					81,549	47,938	129,487

OTHER TRADING ACTIVITIES
		2022	2021f
Bookshop Theatre 8 Room Hire		60,023 471,927	18,831 219,471
Catering		47,594	1,151
Other Income		9,458	65,286
Marylebone		72,142
		661,144	304,739
CHARITABLE ACTIVITIES COSTS
		Support
	Direct	costs (see
	Costs	note 4)	Totals
	6		6
Theatre and room hire	81,398	68,566	149,964
Bookshop	98,943		98,943
Library	1,468		1,468
Catering	30,316		30,316
Other costs	42,686	1,126	43,812
Support costs	(165)	104,497	104,332
Marylebone	818,837		818,837
	1,073,483	174,189	1,247,672

SUPPORT C	OSTS
						Governance
				Management E	Finance f	costs E	Totals f
Theatre and	room hire			68,566			68,566
Other costs					1,126		1,126
Support costs				77,403		27,094	104,497
				145,969	1,126	27,094	174,189
Support costs, included		in the above, are as		follows:
						2022	2021
			Theatre
			and room	Other	Support	Total	Total
			hire E	costs f	costs f	activities	activities E
Rates and water					10,494	10,494	4,636
Insurance					10,661	10,661	11,576
Light and heat					8,438	8,438	9,597
Telephone					2,030	2,030	1,648
Postage and	stationery				13,651	13,651	3,763
Computer					2,684	2,684	3,405
Sundries					5,046	5,046	4,129
Repairs and	maintenance		68,566			68,566	51,440
RSH refurb					24,399	24,399	43,259
Bank charges				1,126		1,126	255
Auditors' remuneration					21,362	21,362	19,137
Legal and professional		fees			5,732	5,732	1,934
			68,566	1,126	104,497	174,189	154,779
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated	after charging/(crediting):
						2022	2021
							E
Auditors' remuneration						21,362	19,137
Depreciation	-owned assets					39,132	7,522

STAFF COS	TS
				2022	2021
				f.	E
Wages and salaries				259,748	90,502
Other pension costs				6,030	4,455
				265,778	94,957
No employee	earned	more than E60,000 during	the year.

						Srsvsvw'w'	"tiA~~v	s ~.~n
The average monthly			number ofemployees			during the year was as follows:
General office							2022 2	2021 2
House							1	2
Bookshop							2	1
Library							1	2
Theatre							1	1
Marylebone							6
							13
No employees	received emoluments				in excess off60,000.
COMPARATIVES FOR THE STATEMENT						OF FINANCIAL ACTIVITIES
								Unrestricted
								funds
INCOME AND	ENDOWMENTS			FROM
Other trading activities								304,739
EXPENDITURE	ON
Charitable activities
Theatre and room hire Bookshop Library Catering								126,459 36,001 1,543
Support costs								134,068
Total								298,625
NET INCONIE								6,114
RECONCILIATION		OF FUNDS
Total funds brought		fonvard						10,447,216
TOTAL FUNDS	CARRIED FORWARD							10,453,330

TANGIBLE FIXEDASSETS
			Fixtures
	Freehold	Plant and	and
	property	machinery	fittings	Totals
	6	F	8
COST
At 1 January 2022	11,459,640	112,930	142,172	11,714,742
Additions	74,385	40,196	278,759	393,340
At 31 December 2022	11,534,025	153,126	420,931	12,108,082
DEPRECIATION
At 1 January 2022		105,745	132,751	238,496
Charge for year		5,139	33,993	39,132
At 31 December 2022		110,884	166,744	277,628
NET BOOK VALUE
At 31 December 2022	11,534,025	42,242	254,187	11,830,454
At 31 December 2021	11,459,640	7,185	9,421	11,476,246

Great Britain is secured	on the Freehold Property (Rudolf Stainer House)	.
STOCKS
		2022 f	2021
Stocks		19,211	27,048
DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
		2022 f	2021f
Trade debtors Tax		78,639 161,404	7,918
VAT		37,518
Prepayments		165	10,546
		277,726	18,464

CREDIT	ORS: AMOUN	TS	FALLING DUE WITHIN ONE YEAR
						f
Trade creditors Social security and other			taxes	63,757 10,664		31,986 5,278
VAT						634
Other creditors					250	250
Accruals Accrued	and deferred expenses	income			2,980 2,542	2,059 1,733
				80,193		41,940
CREDITORS: AMOUNTS			FALLING DUE AFTER MORE THAN ONE YEAR
					2022	2021
					6
Amounts	owed to group	undertakings		2,148,479		1,108,037
The loan	from the parent		charity is interest free and is secured on the Freehold	Property	(Rudolf	Steiner House).

MOVEMENT		IN FUNDS
						Net
						movement	At
					At 1/1/22	in funds f	31/12/22 E
Unmstricted		funds
General fund Revaluation reserve					4,675 10,448,655	(425,124)	(420,449) 10,448,655
					10,453,330	(425,124)	10,028,206
TOTAL FUNDS					10,453,330	(425,124)	10028 206
Net movement		in funds, included		in the above are as follows:
					Incoming	Resources	Movement
					resources	expended f	in funds
Unrestricted		funds
General fund					822,548	(1,247,672)	(425,124)
TOTAL FUNDS					822,548	(1,247,672)	(425,124)
Comparatives		for movement	in	funds
						Net
						movement	At
					At 1/1/21	in funds	31/12/21
Unrestricted		funds
General fund Revaluation	reserve				(1,439) 10,448,655	6,114	4,675 10,448,655
					10,447,216	6,114	10,453,330
TOTALFUNDS					10,447,216	6,114	10,453,330

Comparative	net movement in funds, indude	d in the above are as follows:
		Incoming	Resources	Movement
		resources F	expended f	in funds 8
Unrestricted	funds
General fund		304,739	(298,625)	6,114
TOTAL FUNDS		304,739	(298,625)	6,114

A current yea	r 12months and prior year 1	2months combined position is as follow	s:
			Net
			movement	At
		At 1/1/21	in funds	31/12/22
		F	6	5
Unrestricted	funds
General fund		(1,439)	(419,010)	(420,449)
Revaluation	reserve	10,448,655		10,448,655
		10,447,216	(419,010)	10,028,206
TOTAL FUNDS		10.447,216	(419,010)	10,028,206

y as follows:	p year	comne ne movement n	uns, ncue i	n the above a
		Incoming	Resources	Movement
		resources f	expended 6	in funds f
Unrestricted	funds
General fund		1,127,287	(1,546,297)	(419,010)
TOTAL FUNDS		1,127,287	(1,546,297)	(419,010)

			ant ofFi ended 31	n n i I ivities D
				2022	2021
				8	8
INCOME AND	ENDOWINENTS
Other trading activities
Bookshop Theatre &Room Hire				60,023 471,927	18,831 219,471
Catering Other Income				47,594 9,458	1,151 65,286
Marylebone				72,142
				661,144	304,739
Other income
Theatre tax relief				161,404
Total incoming	resources			822,548	304,739
EXPENDITURE
Charitable activities
Wages Pensions				259,748 6,030	90,502 4,455
Opening stock Purchases				27,048 87,449	36,487 22,662
Closing stock Advertising				(19,211) 7,052	(27,048) 9,266
PR, Advertising	&	Marketing		83,619
Actors, Performers		8 Crew		170,744
Set, Props &Costume				75,829
Professional and Consultancy				192,090
Travel				6,786
General Expenses				23,114
Hire				114,052
Depreciation of	tangible		5xed assets	39,133	7,522
				1,073,483	143,846
Supportcosts
INanagement
Rates and water				10,494	4,636
Insurance				10,661	11,576
Light and heat Telephone				8,438 2,030	9,597 1,648
Postage and stationery				13,651	3,763
Computer				2,684	3,405
Sundries				5,046	4,129
Repairs and maintenance				68,566	51,440
RSH refurb				24,399	43,259
				145,969	133,453
Finance
Bank charges				1,126	255
.Governance costs
Auditors' remuneration				21,362	19,137
Legal and professional			fees	5,732	1,934
				27,094	21,071

2022 '4i~	2021f
1,247,672	298,625
(425,124)	6,114