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|Company
Information.|Company
Information.|||
|---|---|---|---|
|The Trustees'|Annual
Report. ,||2-6|
|Independent|Auditor's
Report. .||7-10|
|Consolidated|Statement of Financial|Activities. ...||
|Consolidated|and Charity Balance Sheet. ...||12|
|Consolidated|and Charity Statement|ofCash Flows. ....|13|
|Notes to the|Financial Statements.||14 - 28|
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||Note|Note|Unrestricted|Unrestricted|Funds|Restricted|2021|2020|
|---|---|---|---|---|---|---|---|---|
||||General|Designated||Funds
f|Total
f|Totalf|
|Incomln
resources|||||||||
|Income from Charitable|activities||||||||
|Qtt
tt
lth|||||||||
|- Produced
work||||||||643,071|
|- Incoming tours|||5,244||||5,244|1,918,761|
|- Programme
sales||||||||2,524|
|- Education|||14,844||||14,844|42,422|
||||20,088||||20,088|2,606,778|
|Donations
and legacies|||||||||
|Subsidies
and grants||4|1,149,400|||19,304|1,188,704|261,309|
|Legacy income|||||||||
|Donations
and sponsorship|||143,889|||5,000|148,889|80,637|
||||1,293,289|||24,304|1,317,593|341,946|
|Other trading
activities|||||||||
|Fundraising
events||||||||3,436|
|Commercial
trading operations||11|150||||150|956,562|
|Other income||5|31,439||||31,439|282,244|
||||31,589||||31,589|1,242,242|
|Income from investments|||450||||450|1,057|
|Total incoming
resources|||1,345,416|||24,304|1,359,720|4,192,023|
|Resources expended|||||||||
|Expenditure
on Charitable
activities||6|921,309|||4,155|925~|3,241,557|
|Expenditure
on raising funds|||||||||
|- Commercial
trading operations||11|39,252||||39,252|933,992|
|- Fundraising
and publicity||7||||||11,000|
||||39,252||||39,252|944,992|
|Total resources expended||9|960,561|||4,155|964,718|4,186,549|
|Net incoming
resources|||384,855|||20,149|405,004|5,474|
|Reconciliation
offunds|||||||||
|Total funds brought
forward|||36,319||85,613|58,800|180,732|175,258|
|Transfers
between
funds|||||||||
|Total funds carried forward||17|421,174||85,613|78,949|585,736|180,732|
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||||||Group|Group|Charity|Charity|
|---|---|---|---|---|---|---|---|---|
|||||Note|2021|2020|2021|2020|
||||||6|F|6|F|
|FIXEDASSETS|||||||||
|Tangible assets||||12|105 10D|202 385|00110|41 590|
|CURRENT ASSETS|||||||||
|Stocks||||13|8,945|13,088|8,945|8,945|
|Debtors||||14|227,229|290,039|358,291|427,865|
|Cash at bank and||in hand|||1 237 427|609 110|1197234|638115|
||||||1,473,601|1,002,246|1,564,470|1,074,925|
|CREDITORS:
due within one|Amounts
year||falling|15|~7040 021|~1023,099|~007 799|~947 762|
|NET CURRENT|ASSETSI||||||||
|(LIABILITIES)|||||432,680|(21,653)|572,671|127,163|
|TOTAL ASSETS||LESS|||||||
|CURRENT LIABILITIES|||||627,830|180,732|627,786|168,761|
|CREDI'TORS: Amounts
due after more than one|||falling
year|16|~42 094||42094||
|NET ASSETS|||||505 736|180732|005 602|168761|
|UNRESTRICTED||FUNDS|||||||
|General|||||421,174|36,319|421,130|24,348|
|Designated|||||05613|05 613|80013|05 613|
|||||17|506,787|121,932|506,743|109,961|
|RESTRICTED FUNDS||||17|70040|58,800|78 949|50 000|
|TOTAL FUNDS|||||085730|10Q 732|505 692|168 761|
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|||||Group|Group|Charity|Charity|
|---|---|---|---|---|---|---|---|
||||Note|2021|2020|2021|2020|
|||||8|F|8|F|
|Cash flow from operating|activities||23|585 751|98 135|588 582|121 357|
|Net cash flow from operating||activities||563751|90 135|588 062|121 357|
|Cash flow from Investing|activities|||||||
|Payments
tc acquire tangible||fixed assets||(27,893)|(50,791)|(29,893)|(14,415)|
|Interest received||||450|1,057|465|1 057|
|Net cash flow from investing||activities||~27~+|~49 734|~29443|~73,350|
|Net Increase I(decrease)|In|cash and||||||
|cash equivalents||||538,308|48,401|559,119|107,999|
|Cash and cash equivalents|at the start|||||||
|ofthe year||||699110|650 718|638 115|530 116|
|Cash and cash equivalents|at the end of|||||||
|the year||||1,237 427|609 119|1,197234|638,115|
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|TANGIBLE|TANGIBLE|FIX|EDASSETS|EDASSETS|EDASSETS|||||
|---|---|---|---|---|---|---|---|---|---|
|Depreciation||is|calculated soas to write offthe cost ofan asset,|||net of|anticipated||disposal
proceeds, over the|
|useful economic|||life|ofthat|asset, as follows:|||||
|Leasehold||property|||Over the period ofthe lease|||||
|Improvements||||||||||
|Theatrical||sets|||It is estimated
that
pantomime|sets|have|at least two pantomime||
||||||season's usage. 50'A ofthe cost ofthe pantomime||||set is expensed
in|
||||||the first season ofuse. The remaining||value ofthe||sets is depreciated|
||||||to nil residual
value
in the year|in which||the second season
of the||
||||||pantomime
takes place|||||
|Fixtures,|Fittings|||&|Usage method
applied
on an asset-by-asset|||basis,|with the exception|
|Equipment|||||of COVID-19 safety equipment|which|is fully depreciated
in the year|||
||||||ofacquisition.|||||
|Motor Vehicles|||||25'A straight
line basis|||||
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|3.
NET RESOU|RCES EXPENDED|||||
|---|---|---|---|---|---|
|||||2021|2020|
|This is stated after|charging:|||5|6|
|Auditor's
Remuneration||||6,972|6,972|
|Operating
Leases|- Hire of Equipment||||2,574|
||- Premises|||54,337|84,248|
|Depreciation||||22,858|40,151|
|||||2021|2020|
|||Unrestricted||||
|||Funds||Total|Total|
||||Restricted|||
|||General
Designated|Funds|Funds|Funds|
|4.
SUBSIDIESAND GRANTS||||||
|Arts Council England|NPO|143,502||143,502|140,909|
|Harrogate
Borough Council||120,400||120,400|120,400|
|Arts Council
England|Emergency|||||
|Response I Cultural|Recovery|||||
|Funds||627,179|19,304|646,483||
|Harrogate
Borough|Council|||||
|Coronavirus
Support|Grants|40,645||40,645||
|HMRC Coronavlrus|Job Retention|||||
|Scheme Grants||217674||217674||
||1|149400|19304|1 168704|261 309|
|5.
OTHER INCOME||||||
|Theatre
lettings|||||57,767|
|Trust membership
subscriptions||280||280|278|
|Other income||31,159||31,159|224,199|
|||31,439||31439|282 244|
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|EXPENDIT|URE ON CHA|RITABLE ACTIV|ITIES||||
|---|---|---|---|---|---|---|
||||||2021|2020|
|||Unrestricted|||||
|||Funds|Restricted||Total|Total|
|||General|Designated|Funds|Funds|Funds|
|||6|6||6|5|
|Staff costs||394,702|||394,702|489,797|
|Theatre services provision||157,850||4,155|162,005|2,360,447|
|Premises costs||120,612|||120,612|127,375|
|Restoration|costs|||||310|
|Support costs (note 8)||248,145|||248,145|263,628|
|||921 309||4155|925464|3241 557|
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|Stafl costs|||||
|---|---|---|---|---|
|Markehng
and fundraising||||11,000|
|||||11,000|
|. SUPPORT|COSTS||||
|Governance|staff costs|160,045|160,045|157,707|
|Governance|administration|53,327|53,327|60,682|
|ITcosts||34,773|34,773|45,239|
|||248 145|248 145|263 628|
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|||||Staff|||Other|Other|Total|Total|
|---|---|---|---|---|---|---|---|---|---|---|
|||||Costs|Depreciation||Costs||2021|2020|
|||||||8||6|||
|Fundraisin
and|ublici|||||||||11,000|
|Activities|||||||||||
|Theatre operation||||523,926|14,376||344,587||882,889|3,154,905|
|Education||||30,821|||11,754||42,575|86,552|
|Expenditure
on charitable|||activities|554,747|14,376||356,341||925,464|3,241,557|
|Commercial
trading||operations|||8|2|3|770|39252|933992|
||||||||||2021|2020|
|||||||||||8|
|Staff costs|||||||||||
|Wages and salaries|||||||||506,381|725,874|
|Social security costs|||||||||34,045|57,104|
|Pension costs|||||||||14321|20971|
||||||||||504 747|003 949|
|Other costs|||||||||||
|Premises|||||||||120,612|127,375|
|Communications|||||||||12,195|16,886|
|Stage expenses||||||||||104,003|
|Agency and sub-contract
personnel
Miscellaneous
(see ' below)|||||||||118,896|170,831
163,547|
|Licences and subscriptions|||||||||9,244|78,880|
|Boxoffice ticketing|costs||||||||29,393|51,135|
|Marketing
and||fundraising|||||||||
|charitable
activities|||||||||12,249|114,824|
|Marketing
and fundraising|||—raising||||||||
|funds||||||||||11,000|
|Education|||||||||11,754|34,006|
|Finance costs|||||||||2,795|24,878|
|Incoming
tours|||||||||5,029|1,684,971|
|Redundancy
costs|||||||||32,174||
|Loss on disposal of||tangible assets|||||||2,000||
|Restoration
costs||||||||||310|
|Commercial
trading||operations|||||||30 770|759702|
||||||||||387 111|3342 448|
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|The average|number ofpersons employed|by the Theatre was:|2021|2020|
|---|---|---|---|---|
||||No.|No.|
|Administration|||8|11|
|Front of house|||28|29|
|Technical|||3||
|Set construction|||1|3|
||||38|47|
|11.|COMMERCIAL TRADING OPERATIONS|COMMERCIAL TRADING OPERATIONS|COMMERCIAL TRADING OPERATIONS|COMMERCIAL TRADING OPERATIONS||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|The wholly
controlled
trading
subsidiary,||Harrogate||Theatre|(Trading)||Limited|||which
is incorporated|||||in the United|
|Kingdom,
pays all of its taxable profts under|||covenant to the Charity||||by|way||of|gift aid. The principal||||activities of|
|the subsidiary
comprise
the commercial||operations||carried|on at|Harrogate||||Theatre.
In addition,||||theatrical
sets||
|were built for Harrogate
Theatre and external|||third parties. The Company|||||Is|Ilmtted|||by guarantee|and||has no share|
|capital.||||||||||||||||
|In light|ofthe COVID-19 pandemic
the workshop|||activity which||built|theatrical||||sets for Harrogate|||(White Rose)||
|Theatre Trust Umited and third parties was|||dosed on ge July 2020.|||||||||||||
|Harrogate
Theatre (Trading) Limited||||||||||||||||
|Summary
Profit and Loss Account||||||||||||||||
|||||||||||||2021|||2020|
|||||||||||||E||||
||Turnover
Cost ofsales||||||||150
~32008||||982,503
~647,346|||
||Gross profit|||||||||||(31,948)|||335,157|
||Administrative
expenses||||||||||(121,906)|||(307,353)||
||Other Income (see note below)|||||||||||202 65D||||
||Operating
profit|||||||||||48,796|||27,804|
||Interest payable and similar charges|||||||||||||||
||Profit on ordinary
activities|before taxation||||||||||48,796|||27,804|
||Tax charge|||||||||||1 723||||
||Profit for the financial year|||||||||||47 073|||27 004|
||Turnover disclosed as|||||||||||||||
||Turnover as above|||||||||||150|||982,503|
||Other income as above
Eliminated
on consolidation||||||||202,650
~202 650||||~25 941|||
||Income from commercial
trading operations|||||||||||150|||956,562|
||Resources expended
disclosed||as|||||||||||||
||Other costs|||||||||||54,355|||780,409|
||Wages and salaries|||||||||||92,890|||156,445|
||Depreciation
Other costs eliminated
on consolidation||||||||8,482
~116475||||17,645
~20,707|||
||Cost ofcommercial
trading|operations||||||||||30202|||933 992|
||The assets and liabilities of|the|subsidiary||were|||||||||||
||Fixed assets|||||||||||140,035|||160,787|
||Current assets|||||||||||51,211|||126,275|
||Current
liabilities||||||||||(191,202)||||(275,091)|
||Long-term
liabilities|||||||||||||||
||Total net assets|||||||||||44|||11 971|
||Total equity|||||||||||44|||11,971|
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||Leasehold||Fixtures,|Fixtures,|||||
|---|---|---|---|---|---|---|---|---|
||property|Theatrical|fittings|&|Motor||||
|Group|improvements|sets|equipment||vehicles||Total||
|||8||6||6||6|
|Cost|||||||||
|Balance at 1 April 2020|27,074|173,426|237,894||13,995||452,|389|
|Additions
Disposals|||27,893
~26 399||~13995||27,893
~40 394||
|Balance at 31 March 2021|27,074|173426|239|388|||439|800|
|Depreciation|||||||||
|Balance at 1 April 2020|15,059|43,612|177,338||13,995||250,|004|
|Charge
On dispcsals|9,365||13,493
~14129||~13905||22,858
~20124||
|Balance at 31 March 2021||43612|176 702||||244|730|
|Net Book Value|||||||||
|As at 31 March 2021|2,850|120 814|62|680|||195|150|
|As at 31 March 2020|12 015|129,814|60|556|||202|385|
||||Leasehold||Fixtures||||
||||property||fittings
&||||
|Charity||Improvementsf|||equipment
Z||Total||
|Cost|||||||||
|Balance at 1 April 2020|||4,973||189,022||193,995||
|Additions|||||29,893||29,893||
|Disposals||||~2000||~2,000|||
|Balance at 31 March 2021|||4 073||216 015||221 088||
|Depreciation|||||||||
|Balance at 1 April 2020|||1,440||150,957||152,397||
|Charge|||883||13,493||14,376||
|On disposals|||||||||
|Balance at 31 March 2021|||2323||164450||166773||
|Net Book Value|||||||||
|As at 31 March 2021|||2650||52465||55115||
|As at 31 March 2020|||3 533||38065||41 590||
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||||||||||Group||Charity||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||2021||2020|2021|2020|
|||||||||6||F|6||
|Production
materials||||and consumables||||8,945||8,945|8,945|6,945|
|Goods|for resale|||||||||4 143|||
|||||||||0945||13,088|8 045|8 945|
|14.||DEBTORS||-|DUE|WITHIN|ONE||||||
|||YEAR|||||||||||
||||||||||Group||Charity||
|||||||||2021||2020|2021|2020|
|||||||||5|||5|6|
|Trade debtors||||||||5,755||55,477|1,924|3,242|
|Prepaid||expenses|and||accrued income|||67,782||133,199|60,595|124,306|
|Tax credit receivable||||||||34,391||68,297|34,391|66,297|
|Other debtors||||||||119,301||33,066|119,301|33,066|
|Amounts||due from|subsidiary||||||||142 080|190954|
|||||||||227 229||290 039|350 291|427 06~|
|15.|CREDITORS||||DUE|WITHIN|ONE||||||
||YEAR||||||||||||
||||||||||Group||Charity||
|||||||||2021||2020|2021|2020|
|||||||||5||F|6|f|
|Receipts||In advance||||||860,687||664,244|860,687|664,244|
|Trade creditors||||||||31,157||99,936|27,184|73,305|
|VAT and||social security||||||50,312||62,642|13,586|23,037|
|Other creditors||||||||52v427||43,232|52,427|43,232|
|Accruals||and deferred|||income|||44,615||153,845|37,915|143,944|
|Corporation
tax||||||||1,723|||||
|Amounts||owed to|subsidiary||||||||||
|||||||||1 040 921|1|023,800|001799|947 762|
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|HAN ONE YEA|R|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||Group||Charity||
||||||2021||2020|2021|2020|
||||||8|||6||
|Other Creditors|||||42,094|||42,094||
||||||42 004|||42 094||
|7. FUNDS||||||||||
||||||Balance||||Balance|
||||||1Ape|Incoming|Outgoing||31 March|
||||||2020|Resources|Resources|Transfers|2021|
||||||8||6|8|8|
|UNRESTRICTED FUNDS||||||||||
|Projects|Development|||Fund|30,603||||30,603|
|Corporate||Development||Fund|30,885||||30,885|
|Harrogate||Theatre Supporters|||24,125||||24,125|
|General|Fund||||36319|1 345416|960561||421 174|
||||||121,932|1,345,416|(960,561)||506,787|
|RESTRICTED FUNDS||||||||||
|Harrogate||Homeless|Project||13,054||||13,054|
|UCI Project|||||35,746||(4,155)||31,591|
|Comedy||Feshval Sponsorship|||10,000|5,000|||15,000|
|Arts Council England|||Cultural|||||||
|Recovery||Fund||||19304|||19304|
||||||58,800|24,304|(4,155)||78,949|
|TOTAL|FUNDS||||180732|1 369,720|964716||585,736|
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|||||Tangible|Net|Long-||
|---|---|---|---|---|---|---|---|
|||||Fixed|Current|TeAll||
|Group||||Assets|Assets|Liabilities|Total|
|||||8|8|5||
|Unrestricted
funds||||||||
|Projects Development|Fund||||30,603||30,603|
|Corporate
Development||Fund|||30,885||30,885|
|Harrogate
Theatre Supporters|||||24,125||24,125|
|General
Fund||||195150|268 118|42 094|421 174|
|||||195150|353731|42 094|506 787|
|Restricted funds||||||||
|Harrogate
Homeless|Project||||13,054||13,054|
|UCI Project
Comedy
Festival Sponsorship|||||31,591
15,000||31,591
15,000|
|Arts
Council
England
Fund||Cultural|Recovery||19304||19304|
||||||78949||78,949|
|Total||||195150|432 880|42 094|585,738|
|||||Tangible|Net|Long-||
|||||Fixed|Current|Term||
|Charity||||Assets|Assets|Liabilities|Total|
|||||5|5||5|
|Unrestricted
funds||||||||
|Projects Development|Fund||||30,603||30,603|
|Corporate
Development||Fund|||30,885||30,885|
|Harrogate
Theatre Supporters
General
Fund||||55 115|24,125
408 109|42 094|24,125
421 130|
|||||55 115|493722|42 094|506 743|
|Restricted funds||||||||
|Harrogate
Homeless|Project||||13,054||13,054|
|UCI Project|||||31,591||31,591|
|Comedy
Festival Sponsorship|||||15,000||15,000|
|Arts
Council
England
Fund||Cultural|Recove~||19304||19,304|
||||||78949||78 949|
|Total||||55115|572 671|42 094|585 892|
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|roup||||
|---|---|---|---|
|||2021|2020f|
|Net income
/ (expenditure)
for year||405,004|5,474|
|Interest receivable||(450)|(1,057)|
|Depreciation
and impairment
of tangible
(Profit) / loss on disposal offixed assets
(Increase)
/ decrease
in debtors
(Increase)
/ decrease
in stock
Increase
/ (decrease)
in creditors|fixed assets|22,858
12,270
62,810
4,143
59,116|40,151
132,605
3,846
~82,884|
|Net cash Row from operating
activities||565,751|98,135|
|harity||2021f|2020f|
|Net income
/ (expenditure)
for year||416,931|14,651|
|Interest receivable||(4M)|(1,057)|
|Depreciation
and impairment
oftangible
(Profit)
/ loss on disposal offixed assets
(Increase)
/ decrease
in debtors
Increase
/ (decrease)
in creditors|fixed assets|14,376
2,000
69,574
86,131|22,306
186,734
~101,277|
|Net cash flow from operating
activities||588 582|121,357|
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