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2023-03-31-accounts

Company
Information ..
The Trustees' Annual
ReporL.		 2-8
Independent
Auditor'9
Report.		 9-12
Consolidated
Statement ofRnancial Activities. ...		 13
Consolidated
and Charity Balance Sheet.....
Consolidated
and Charity Statement ofCash Fknvs. ...		 15
Notes to the Financial Statements. . 16—31

Note Unrestricted Unrestricted Funds Restricted 2023 2022
General
F		 Designated
f		 Funds Total
f		 Totalf
~i~in
resowceE
income from Chsritable
~et'
fIh		 aciiMies
- Produced work 763,303 763,303 595,179
- Incoming
toum		 2,404,274 2,404,274 1,397,498
- Programme
sales		 3,353 3,363 1,887
- Education 37,326 37,326 24,825
3,208,256 3vt08~ 2,019,389
Donations and legacies
Subsidies and grants 4 143,502 117,500 261,002 430,693
Legacy income
Donations
and sponsorship		 78,761 78,761 95,613
222,263 117,500 339,763 526,306
Other trading activities
Commercial
trading operations		 10 182,427 182,427 100,261
Other income 5 472,142 472,142 436,262
654,569 654,569 536,523
Income from investments 6,652 6,652 227
Total incoming resources 4,091,740 117,500 4/09,240 3,082,445
Resources expended
Expenditure
on Charitable
aciiMies 6 3,688,217 129,426 3,817,643 2,617,274
Expenditure
on raising funds
Commercial
tradi
0 erations		 10 80,207 80207 43702
Total resources expended 8 3,768,424 129,426 3,897,850 2,660,976
Net incoming I(outgoing) resources 323,316 (11,926) 311,390 421,469
Reconciliation
offunds
Total funds brought
forward		 689,378 295,023 22,804 1,007,205 585,736
Transfers between
funds		 (170,000) 170,000
Total funds carried forward 17 842,694 465,023 10,878 1,318,695 1,007,205

CONSOLIDATED AND CHARITY CONSOLIDATED AND CHARITY CONSOLIDATED AND CHARITY BALANCE SHEET
AS AT31 MARCH 2023
Note 2023
6		 Group 2022 Charity
2023
2022
6
FIXEDASSETS
Intangible assets
Tangible assets		 11
12		 27/25
216678		 233.145 27,226
207779		 223776
243 803 233 145 236004 223 776
CURRENT ASSETS
Stocks 13 16,980 14,990 8,945 8,945
Debtors
Cash atbankandin		 hand 14 180,507
2287 386		 188,371
2018382		 286,629
2 173527		 289,658
1 911400
CREDITORS:
Amounts		 2,484,872 2,221,743 2,469,101 2,210,003
falling due within one year 15 ~I387645 ~1415296 ~1363134 ~1391270
NET CURRENT
ASSETSI(UABIUTIES) 1,097,227 805,447 1,105,967 815,733
TOTAL ASSETSLESS
CURRENT LIABILITIES 1,341,030 1,039,592 1,340,971 1,039,509
CREDITORS: Amounts
falling due after more
than one year		 16 ~22 43 ~32387 ~22 4M ~32387
NET ASSETS 1318585 1007205 1,318536 1007122
UNRESTRICTED
FUNDS
General
Designated		 842,694
465023		 689,378
295 023		 842,635
465023		 589,295
295023
17 1,307,717 984,401 1,307,658 984,318
RESTRICTED FUNDS 17 10878 22 804 10878 22 804
TOTAL FUNDS 1318695 1,007205 1318536 1007,122

Group Charity
Note 2023 2022 2023 2022
6 6
Cash
flow
from
operating
activities 23 382 867 839529 323Du 9D2 554
Net cash flow from
operating
activities		 382 867 839529 323861 902554
Cash flow from investing
activities
Payments
to acquire fixed
assets (70,516) (58,801) (68,473) (188,615)
Interest received 6 852 227 6 652 227
Net cash flow from investing
activities		 ~63884 ~5~574 ~61821 ~188388
Net increase I(decrease) in
cash and cash equivalents 268,003 780,955 262,127 714,166
Cash and cash equivalents
atthe start ofthe year 2D18 382 1237427 1 91148D 1197234
Cash and cash equivalents
atthe end ofthe year 2 287 385 2,018382 2 173527 1,911,400

TANGIBLE FIXEDASSETS TANGIBLE FIXEDASSETS TANGIBLE FIXEDASSETS
Depreciation
Is calculated soas to vntte offthe cost ofan asset, net ofantidpated
the useful economic life ofthat asset, as follows:		 disposal proceeds, over
Leasehold Over the pedod ofthe lease
property
Improvements
Theatrical sets It is estimated
that pantomime
sets have at least
season's usage. 50%ofthe costofthe pantomime		 two pantomime
set isexpensed
fn the first season of use. The remaining value of the sets
is
depreciated
to nil residual
value
in the year		 in which the second
season ofthe pantomime
takes place
Fixtures,
Fimngs		 Usage method applied on an asset-by-asset basis.
& Equipment

2023 2022
This is stated atter charging: 6
Auditor's
Remuneration		 8,736 7,630
Operating
Leases		 -Hire ofEquipment 3,078 1,282
-Premises 26,152 72,151
Amortisation
and Depreciation		 55,341 20,806
2023 2022
Unrestricted Funds Restricted Total Total
General Designated Funds Funds Funds
6 6 6 6
4.
SUBSIDIESAND
GRANTS
Arts Council England NPO 143,502 143,502 143,502
Harrogate
Borough Council		 117,500 117,600 120,400
Arts Council England
Emergency
Response I
Cultural
Recovery Funds		 91,078
Harrogate
Borough Council
Coronavirus
Support		 Grants 43,420
HMRC Coronavirus Job
Retention
Scheme Grants		 32 293
143502 117500 261,002 430693
5.
OTHER INCOME
Theatre lettings 48,569 48,569 11,193
Trust membership
subscriptions 268 268 268
Business
Interruption
Insurance
Claim		 17,683 17,683 209,410
Other income 406,622 405,622 215,391
472 142 472 142 436,262

6.
EXPEN		 DITURE ON C HARITABLE A CTIV IES
2023 2022
Unrestricted Funds Restricted Total Total
General
f		 Designated
f		 Funds
f		 Funds
f		 Funds
F
Staff costs 510,604 610,504 332,111
Theatre services provision 2,708,497 129,426 2,837,923 1,655,312
Premises costs 172,200 172,200 163,288
Support costs (note 7) 297,016 297,016 266,563
3688,217 129,426 3817,643 2,617,274
7.
SUPPORT COSTS
Governance
Governance		 staff costs 194,353 194,353 174,942
administration 70,857 70,887 59,581
31,806 31,806 32,040
297016 297016 266563

Staff Other Total Total
Costs Depreciation Costs 2023 2022
6
AC5vCA'ess
Theatre operation 643,642 52,729 3,024,189 3,720,660 2,539,899
Education 61,215 35,868 97,083 77,375
Expenditure
on charitable		 activities 704,857 62,729 3,060,057 3,817,643 2,617,274
Commercial
trading		 operations 2613 594 80207 43702
2023 2022
6 5
Staffcosts
Wages and salaries 632,319 458,766
Social security costs 54,469 35,114
Pension costs 18069 13173
704057 507,053
Other costs
Premises 172,200 163,289
Communications 17,428 11,660
Stage expenses 125,681 164,239
Agency and sub-contract
personnel
Miscellaneous
(see * below)		 177,726
154,630		 156,694
157,534
Licenses and subscriptions 77,613 44,091
Boxoffice ticketing costs 55,122 38,906
Marketing
and		 fundraising
charitable
activities		 101,497 51,739
Education 35,868 37,251
Finance costs 28,120 20,816
Incoming
tours		 2,108,324 1,244,048
Bad debts 1 331
Loss on disposal oftangible assets 4,617
Commercial
trading operations		 77594 4205~
3 137651 2,133,117

and f70,000 ,
).		 , p y

 ,
The average number ofpersons employed by the Theatre was: 2023 2022
No. No.
Administration 9 7
Front ofhouse 26 17
Technical
Set construction		 4 3
39 27

Group &Charity Website Total
6 6
Cost
Balance at 1 April 2022
Additions 32,670 32,670
Disposals
Balance at 31 March 2023 32 670 32 670
Amortisation
Balance at 1 April 2022
Charge 5,445 6,445
On disposals
Balance at 31 March 2023 5440 5 440
Net BookValue
As at 31 March 2023 27225 27225
As at 31 March 2022

Leasehold Fixtures,
property Theatrical fittings
&
Group improvements sets equipment Total
6 6 6
Cost
Balance at 1 April 2022 27,074 173,426 274,155 474,655
Additions
Disposals		 ~26D76 37,846
~41589		 37,846
~87885
Balance at 31 March 2023 27D74 147 38D 27D412 444936
Depreciation
Balance at 1 April 2022 25,307 52,000 154,203 241,510
Charge
On disposals		 884 10,431
~26 076		 38,581
~37072		 49,896
~89 148
Balance at 31 March 2023 26191 36385 165712 228258
Net Book Value
As at 31 March 2023 883 11D995 1647DD 216 5'78
As at31 March 2022 1767 121426 1D9952 233145
Leasehold Fixtures,
property Theatrical fittings
&
Charity improvements sets equipment Total
6 6
Cost
Balance at 1 April 2022 4,973 129,814 251,682 386,469
Additions
Disposals		 ~70,431 35,803
~47,589		 35,803
~52D2D
Balance at31 March 2023 4973 119383 245896 37D 252
Depreciation
Balance at 1 April 2022		 3,206 8,388 151,099 162,693
Charge
On disposals		 884 10,431
~70 431		 35,988
~37072		 47,283
J4475D3
8~ 1
137 M 0 2023		 4 09D 8 388 142995 162473
Net Book Value
As at 31 March 2023 883 11D995 95,9D1 2D7 779
As at 31 March 2022 1 767 121 426 100583 223 776

13.
STOCKS		 FO R THE YEAR ENDED 31 MARCH 2023
Group Charity
2023 2022
f		 2023 2022
E
Production
materials		 and
consumables
Goods for resale		 8,945
8035		 8,945
6045		 8,945
16980 14990 8846 8945
14.
DEBTORS - DUE WITHIN
ONE YEAR
Group Charity
2023 2022 2023 2022
5 6
Trade debtors
Prepaid expenses and		 accrued 9,621 15,425 9,621 11,798
income
Tax credit receivable
Other debtors		 52,960
75,262
42,664		 67,342
36,639
68,965		 46/56
75,262
42,664		 63,342
36,639
68,965
Amounts
due from subsidiary		 112826 108914
180507 188371 286629 289658
15.
CREDITORS DUE WITHIN
ONE YEAR
Group Charity
2023 2022 2023 2022
F 6 E
Receipts
In advance
Trade creditors		 981,472
66,196		 977,158
73,073		 981,472
60,926		 977,158
66,990
VAT and social security
Other creditors		 45,914
56,082		 43,966
66,424		 34,572
56,082		 34,615
66,424
Accruals and deferred income 237,981 254,675 230,082 249.083
Corporation
tax
Amounts
owed to subsidiary
1387645 1415296 1369134 1394270

THAN ONE YEA R
Group Charity
2023 2022 2022
Other Creditors 22 438 32 387 22 435 32 387
22435 32387 22435 32387
17. FUNDS
Balance Balance
1 April Incoming Outgoing 31 March
2023 Resources Resources Transfers 2023
6 6 6
UNRESTRICTED FUNDS
Pm)acts Development Fund 30,603 30,603
Corporate
Development
Fund 30,885 30,885
Han'ogate
Thealre
Supporters 24,125 24,126
Access Development Fund 209,410 209,410
Energy Fund 170,000 170,000
General
Fund		 689 378 4 091740 3768 424 170000 842 694
984,401 4,091,740 (3,768,424) 1,307,717
RESTRICTED FUNDS
Harrogate
Homeless
Project 12,804 (1,926) 10,878
Comedy Festival
Sponsorship 10,000 (10,000)
Harrogate
Borough Council
Grant Funding 117,500 (117,500)
TOTAL FUNDS 1 007,205 4 209240 3897850 1 318595

Intangible
And
Tangible Net Long
Fixed Current Term
Group Assets Assets Liabilities Total
6 6 E
Unrestricted
funds
Projects Development Fund 30,603 30,603
Corporate Development Fund 30,885 30,885
Harrogate Theatre Supporters 24,125 24,125
Access Development Fund 209,410 209,410
Energy Fund 170,000 170,000
General
Fund		 243 803 621 326
243 803 1 086349 22435 1307717
Restricted funds
Harrogate
Homeless Project
Comedy Festival Sponsorship		 10,878 10,878
Harrogate Borough Council Grant
Funding
10,878 10878
Total 243 803 1097227 22 435 1318595
Intangible
And
Tangible Net Long-
Fixed Current Term
Charity Assets Assets Liabilities Total
6 6
Unrestricted
funds
Projects Development Fund 30,603 30,603
Corporate Development Fund 30,885 30,885
Harrogate
Theatre Supporters
Access Development
Fund		 24,125
209,410		 24,125
209,410
Energy Fund
General
Fund		 235004 170,000
630066		 170,000
842 635
235,004 1,095089 22435 1 307658
Restricted funds
Harrogate Homeless Project 10,878 10,878
Comedy Festival Sponsorship
Hanogate Borough Council Grant
Funding
10,878 10878
Total 235,004 1,105967 22435 1318536

2023f 2022f
Not later than one
yeal' 65,336 69,646
Later than one year but not later than five years 5,040 60,979
Later than five years
TD 376 130e25

Group
2023f 2022f
Net income / (expenditure)
for year		 311,390 421,469
Interest receivable (6,652) (227)
Amortisation,
depreciation
and impairment		 offixed assets 55,341 20,806
(Profit) / loss on disposal offixed assets 4,517
(Increase)
/ decrease
in debtors		 7,864 38,858
(Increase)
/ decrease
in stock		 (1,990) (6,045)
Increase
/ (decrease)
in creditors		 (37,603) 364,668
Net cash flow from operating
activities		 332887 839529
Charity
2023
f		 2022f
Net income / (expenditure)
for year		 311,414 421,430
Interest receivable (6,652) (227)
Amortisation,
depreciation
and impairment		 offixed assets 62,728 19,954
(Profit) / loss on disposal offixed assets 4,617
(Increase)
/ decrease
in debtors		 3,029 68,633
Increase
/ (decrease)
in creditors		 (41,088) 392,764
Net cash flow from operating
activities		 323848 992,554