2022-03-31-accounts - Harrogate (White Rose) Theatre Trust Ltd

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Company Information.	Company Information.
The Trustees'	Annual Report.		2-7
Independent	Auditor's Report.		8-11
Consolidated	Statement of Financial	Activities. ....
Conso3dated	and Charity Balance Sheet....		13
Consolidated	and Charity Statement	ofCash Flows......	14
Notes to the	Flnanclal Statements. .		16-29

	FOR TH	E YEAR ENDED	E YEAR ENDED	31 MARCH	2022
	Note	Unrestricted		Funds	Restricted	2022	2021
		General E	Designated 6		Funds 6	Total 6	Total 5
~Inc 519ELfgsagrtSts
income fmm Charitable actNIIIes
Qgtt(SI!gtlS!Ij(IKaa~ - Produced work		BS8,555			5,624	SM,179
- Incoming tours		1,397,498				1,397,498	5,244
- Programme salsa		1,687				1,887
- Education		24,825				24,825	14844
		2,012,765			5,624	2,019,389	20,088
Donations snd legacies
Subsidies and grants	4	430,893				430,693	1,188,704
Legacy lnaame Donations and sponsorship		85,613			10,000	95,613	148,889
		518,308			10,000	528~	1,317,593
Other trading aatNIIIes
Commerdal trading operaSons Other Income	10 6	100,281 436,262				100P51 436,282	150 31,439
		536,523				538,523	31,589
Income fram Investments						227	450
Total Incoming resources		3,085,821			16,824	3,082~5	1,389,720
Resources expended
Expenditure on Charitable activities	B	2,544,505			72,769	2,817,274	925,464
Expenditure on raising funds
Commercial trad o raSons	10	43702				43702	39252
Total resources expended	8	2,588,207			72,769	2,668,976	964,716
Net Incoming I(outgoing) resaurces		47?,814			(5B,145)	421469	405,004
Reconciliation offunds
Total funds brought farward		421,174		85,613	78,949	586,736	180,732
Transfers between funds		(209,410		209,410
Total funds carried forward	18	889,378		295,023	22,804	1,067,205	685,736

				Group	Charity
		Note	2022	2021	2022	2021
			R	R	R	R
FIXEDASSETS
Tangible assets		11	238161	196 15D	223,778	55 116
CURRENT ASSET8
Stocks		12	14,9eo	8,946	8,945	8,946
Debtors		13	188,371	227,229	289,668	356,291
Cash st bank and In hand			2 318382	I 23742T	I 011 4DD	I 197234
			2,221,743	1,473,601	2410,003	1,564,470
CREDITORS:	Amounts
falling due within	oneyear	14	JII416298	~IMDDTI	~4394 273	~001 799
NET CURRENT
ASSETSI(UABIUTIES)			6067447	432,660	815,733	672,671
TOTAI.A88ETS LESS
CURRENT LIABILITIE8			1,039,692	627,830	1,039,509	627,786
CREDITORS: Amounts
falling due after than one year	more	16	~32 87	~42 094	~339	~42 094
NET ASSET8			I D37235	0!3738	1337122	686602
UNRESTRICTED
FUNDS
General			689,378	421,174	689,295	421,130
Designated			2MM8	85613	2M323	85613
		16	984,401	606,767	884,318	506,743
REBTIIIDTED 00308		Ill	~2864	78949	22 2D4	73040
TOTAL FUNDS			I DD7 2M	585 7M	I 337122	5M 602

	Note	2022f Group	2021f	2022f Charity	2021f
Cash flow from operating activities	22	839528	586 751	~96 d54	6M 692
Net cash flow from operating activities		839629	565 751	902554	588562
Cash flow from Investing
activities
Payments to acquire tangible fixed assets Interest received		(58,801) 227	(27,893) 450	(188,516) 227	(29,893) 460
Net cash flow from Investing activities		~59 d74	~27 443	~488 388	~29443
Net Increase/(decrease) In cash and cash equivalents		780,955	536,308	714,186	559,119
Cash and cash equivalents atths start ofthe year		1 37 27	699119	1 197234	638115
Cash and cash equivalents stthe end ofthe year		2018382	1,237,427	1 911400	1,197,234

3. NET RESOU	RCES EX	PENDED
						2022	2021
This ls stated after	charging;					6
Auditor's Remuneration						7,830	8,972
Operating Leases		- Hire of Equipment				1,282
		-Premises				72,151	54,337
Depredation						20,808	22,858
						2022		2021
		Unrestricted		Funds	Restricted	Total		Total
		General	Designated		Funds	Funds	Funds
		8		8	8			6
4. SUBSIDIES	AND
IBRANTS
Arts Council England	NPO	143,502				143,502	143,602
Harrogate Borough Council		120,400				120,400	120,400
Arts Council England
Emergency Response I Cultural Recovery Funds		91,078				91,078	646,483
Harrogate Borough Coundl Coronavirus Support Grants		43,420				43,420		40,645
HMRC Coronavlrus	Job
Retention Scheme Grants		32293				32293	217,674
						430893	1	188,704
5. OTHER INCOME
Theatre lettlngs		11,193				11,193
Trust membership subscrlptlcns						288		280
Business Interruption
Insurance Claim		209,410				209,410
Other Income		215,391				216,391		31,169
		436262				438282		31439

. EXPEN	DITURE ON CH	ARITABLE AC	TMTI	ES
						2022	2021
		Unrestrtcted		Funds	Restricted	Total	Total
		General	Designated		Funds	Funds	Funds
		8		6	8	8
Staffcoals		332,111				332,111	394,702
Theatre services provlslon		1,782,543			72,769	1,855,312	162,006
Premises costs		163,288				183,288	120,612
Support costs	(note 7)	266,583				286,583	246,145
					72769	2817,274	926464
7. SUPPORT COSTS
Governance	staff costs	174,942				174,942	180,046
Governance
admlnistretlon		69,581				59,681	53,327
ITcosts		32,040				32,040	34,773
		288583				288,563	248 146

TOTAL RESOURCES	D
			Other	Total	Total
	Depreciation F		Costs 8	2022 8	2021
~ctl I Theatre operation Education Expenditure on charitable activities Commercial trading operations	488,929 40,124 507,053	19,954 19,954	2,053,016 37,251 2,090,281	2,539,899 772)75 2,617474 702	882,889 42,575 925,484 22
				2022 5	2021 f
Staffcosts Wages end salaries Social security costs				458,766 35,114 13173	506,381 34,045 14321
Pension costs				007 DDD	334 747
Other coats Premises Communioations Stage expenses				163,269 11,680 184,239	120,812 12,195
Agency and subcontract personnel Miscellaneous (see"behw) Llcsncss and subscriptlons Boxoflice ticketing costs				158,894 157,534 44,091 38,908	118,898 9444 29,393
Marketing and fundralslng charitable activities				51,739	12,249
Education Finance costs Incoming tours				31,251 20,818 1,244,048	11,754 2,195 6,029
					32,174
Redundancy costs Loss on disposal oftangible assets					2,000
				4200D	3D770
Commercial trading operations
				2133117	307 111

	Leasehold	Leasehold		Fixtures,
Group	property Improvements 8		Theatrloal sets 6	fittings 8 equipment 6	Total 6
Cost
Balance st 1 April 2021		27,074	173,426	239,388	439,888
Additions Dlsposals Balance at 31 March 2022		27 074	178428	58,801 ~24, 034 214 100	687801 ~740S4 ~47 005
Depreciation Balance at 1 April 2021		24,424	43,812	178,702	244,738
Charge On dlsposals Balance at 31 March 2022		SSSD7	6,388 02DDS	11,635 ~24 004 1602II~	20,808 ~034 241010
Net BookValue
As at 31 March 2022		1767	121428	109962	233146
As at 31 March 2021		2060	120~14	02600	196160
Charfty	Leasehold property Improvements		Theatrical sets 6	Fixtures, fittings S equipment 6	Total 6
Cast
Balance at 1 April 2021 Additions Dlsposals Balance at 31March 2022		4,973 4973	129,814 120 014	21B,916 68,801 ~24 004 201 002	221,888 188,616 @220341 203 400
Depreciation Balance at 1 April 2021 Charge On dlsposals 6 14 131M* 32022		2,323 883 22118	8,386 0 308	164,450 10,683 ~24 004 151 090	186,773 'I9,954 ~2034 102093
Net BookValue
As at 31 March 2022		I 707	121426	100SS3	223770
As at 31 March 2021		2 650		62465	55 115

12. STOCKS
				Charity
	2022f		2021 f	2022 f	2021f
Production materials and consumablss	8,945		8,945	8,945	8,945
Goods for resale	4 D48
	14890		8 946	894e	8945
13. DEBTORS - DUE WITHIN
ONE YEAR
		Group		Charity
	2022f		2021	2022 5	2021f
Trade debtors	15,425		5,755	11,7$8	1,924
Prepaid expenses and accrued Income	87,342		67,782	69,342	80,595
Tsx credit receivable	98,839		34,391	36,63$	34,391
Other debtors	88,965		119,301	88,985	119,301
Amounts due from subsldlary	188871		227228	108 914 289891	142080 358291
14. CREDITORS DUE WITHIN
ONEYEAR
		Group		Charity
	2022 f		2021f	2022f	2021
Receipts In advance Trade creditors	$77,158 73,073		860,687 31,157	977,158 86,9$0	860,687 27,184
VAT and social security	43,966		50,312	34,815	13,586
Other creditors	86,424		52,427	68,424	52,427
Accruals snd deferred Income	254,875		44,615	24$,063	37,915
Corporation tax			1,723
Amounts owed to subsldfary
	1 415298		1 040 921	1384 27D	991799

15.	CREDITOR8 DUE	AFTER	MORE
	THAN ONE YEAR
					Group		Charity
				2022f		2021f	2022f	2021 f
	Other Creditors			32387		42094	3238?	42ll94
				32887		42ll94	32387	42094
18.	FUNDS
			Balanoe					Balanos
			1 April	Incoming		Outgoing		31 March
			2021 8	Resources		Resources 8	Transfers f	2022 f
	UNRESTRICTED FLINDS
	Pro)eels Development	Fund	30,603					30,803
	Corporate Development
	Fund		30,886					30,886
	Harrogate Theatre
	Supporters		24,126					24,125
	Access Development	Fund					209,410	209,410
	General Fund		421 174	3	065821	2588207	209,410	889 378
			506,787	3,065,821		(2,588,207)		984,401
	RESTRICTED FUND8
	Harrogate Homeless
	Project		13,054			(260)		12,804
	UCI ProJect		31,591		8,824	(38,215)
	Comedy Festival
	Sponsorship		15,000		10,000	(I6,000)		10,000
	Arts Council England
	Cultural Recovery Fund		19304			19304
			78,949		16,624	(72,769)		22,804
	TOTAL FUNDS		585736	3	082 445	2 860,978		1 007 05

				Tangible	Net	Long
				Fixed	Current	Term
				Assets	Assets	uabllltles	Total
				8	8	8	8
Unrestricted funds
ProJects Development	Fund				30,603		30,803
Corporate Development		Fund			30,885		30,885
Harrogate Theatre Supportem					24,126		24,125
Access Development	Fund				209,410		209,410
General Fund				233 145	468620	32387	689 378
				233146	783843	32387	984401
Restrloted funds
Harrogate Homeless PmJsct					12,804		12,804
UCI ProJect
Comedy Festival Sponsorship					10,000		10,000
Arts Council England		Cultural	Recovery
Fund
					22 804		22 804
Total				233 145	806447	S2387	1007205
				Tangible	Net	Long-
				Fixed	Current,	Tenn
Charity				Assets 8	Assets	Llabtlltlas	Total 8
Unrestricted funds
ProJects Development		Fund			30,603		30,603
Corporate Development		Fund			30,886		30,885
Harrogate Theatre Supporters					24,126		24,126
Access Development General Fund	Fund			223 776	209,410 497906	32387	209,410 689296
				223 778	792929	32387	984318
Restricted funds
Harrogate Homeless	Prolect				12,804		12,804
UCI ProJect
Comedy Festival Sponsorship					10,000		10,000
Arts Council England		Cultural	Recovery
Fund
					22804		22804
Total				223 778	815733	32 SB	1,007122

At 31 March	At 31 March	2022, the Company	commitments	under non-cancellable	lessee
as follows:
				2022f	2021f
Not	later	than one
year Later	than	one year but not later than five	years	69,646 60,979	69,848 111,642
Later	then	five years
				330636	373,300

Group		2022f	2021f
Net Income / (expenditure) for year		421,469	405,004
Interest receivable		(22?)	(450)
Depreciation and impairment oftangible	fixed assets	20,808	22,858
(Profit) / loss on disposal offixed assets			12,270
(Increase) / decrease In debtors		36,858	82,810
(Increase) / decrease In stock		(8,045)	4,143
Increase / (decrease) in creditors		364,668	59,116
Net cash flow from operating activities		8826211	566251
Charity			2021f
Nst income / (expenditure) for year		421WO	415,931
Interest receivable		(227)	(450)
Depreciation and Impairment oftangible	flxed assets	19,954	14,375
(Profit) / loss on disposal offixed assets			2,000
(Increase) / decrease In debtors		68,633	59,574
Increase / (decrease) In creditors		392,784	86,131
Net cash flow from operating activities		882 565	588562