##
##
##
##
|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|