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2021-03-31-accounts

3 Chairman's Report
4 Report of the directors
13 Independent auditor's report
17 Consolidated Statement of Financial Activities (including income and expenditure account)
18 Consolidated Balance Sheet
19 Charity Balance Sheet
20 Consolidated Statement of Cashflows
21 Notes forming part of the financial statements

R Quince G Kirk
A Wayne A Berry (resigned 16/09/21)
B Littlefair E Stamper
M Codrington Fernandez M Redmond
B Howard (Appointed 18/02/21) S Whybrew (appointed 10/11/21)

Risk Level Mitigating Mitigated
action risk
Unable to operate the theatre High Sufficient funding resources reserved to sustain core Medium/
physically due to circumstances out stafffor a period of 6 months, table top exercises to High
of our control. i.e Pandemic Flu, identify most likely scenarios and mitigations.
Natural Disaster Investigate and take up any and all relevant national &
local government financial and other support.
Reduction of revenue grants High Continue to work with and build relationships with Medium
funders.
Additional loss of public subsidy in- High Hold regular reviews with funders to assess likelihood Medium
year destabilising the operational of reductions in funding. Implement an annual
plan reserves policy/procedure with a view to gradually
growing company reserves to balance public subsidy
over 5 years.
Salaries & fees falling below industry Medium Knowledge of norm rates. Build team approach with Low
norms staffand maintain overall working environment.
Child and vulnerable adult protection High Theatre Safeguarding Policy. Staff training, DBS Low
Checks. External licensing where required.
The organisation is unable to meet Medium Skills and knowledge sharing sessions held bi- Low
operational objectives due to the monthly between teams to avoid silo working and
loss of key staff single ownership of knowledge

Claire Sutherland

26/01/22

Unrestricted Restricted Total Unrestricted Restricted Total
Note Funds Funds 2021 Funds Funds 2020
Income from £ £ £ £ £ £
Grants, donations and
legacies 2 633,667 86,171 719,838 318,247 150,215 468,462
Othertradingactivities
Fundraising 8,590 8,590 120,667 120,667
Front of House activities 473 473 216,221 216,221
Other Income 19,018 19,018 55,648 55,648
Investments 416 416 4,968 4,968
Other Income 7 340,330 340,330
1,002,494 86,171 1,088,665 715,751 150,215 865,966
Charitableactivities
Operation of theatre and
artistic programmes 3 56,346 56,346 1,333,832 35,813 1,369,645
Total 1,058,840 86,171 1,145,011 2,049,583 186,028 2,235,611
Expenditure on
Raisingfunds
Fundraising costs of grants
and donations 6 116,348 116,348 98,471 98,471
Front of House activities 6 3,456 3,456 111,304 111,304
Charitableactivities
Operation of theatre and
artistic programmes 5 746,131 88,788 834,919 1,680,254 242,023 1,922,277
Total 865,935 88,788 954,723 1,890,029 242,023 2,132,052
Net movement of funds in
year 7 192,905 (2,617) 190,288 159,554 (55,995) 103,559
Reconciliation offunds
Total funds brought forward 487,207 4,139,953 4,627,160 327,653 4,195,948 4,523,601
Total funds carried forward 680,112 4,137,336 4,817,448 487,207 4,139,953 4,627,160
Note 2021 2020
£ £ £ £
Fixed assets
Tangibleassets 11 4,239,902 4,305,223
Current assets
Stocks 13 3,132
Debtors 14 197,299 86,986
Cashat bank and in hand 876,724 790,312
972,023 880,430
Creditors: amounts falling due
within one year 15 496,477 558,493
Net current assets 577,546 321,937
Net assets 4,817,448 4,627,160
Represented by
Funds
Unrestricted: - 17
- General fund 611,578 409,829
- Designatedfund 68,534 77,378
680,112 487,207
Restrictedfunds 17 4,137,336 4,139,953
Total funds 4,817,448 4,627,160
Note 2021 2020
£ £ £ £
Fixed assets
Tangibleassets 11 4,239,902 4,305,223
Investments 12 100 100
4,240,002 4,305,323
Current assets
Stocks 13 3,132
Debtors 14 197,199 86,886
Cash at bank and in hand 876,724 790,312
971,923 880,330
Creditors: amounts falling due
within one year 15 496,477 558,493
Net current assets 577,446 321,837
Net assets 4,817,448 4,627,160
Represented by
Funds
Unrestricted: - 17
- General fund 611,578 409,829
- Designatedfund 68,534 77,378
680,112 487,207
Restrictedfund 17 4,137,336 4,139,953
Total funds 4,817,448 4,627,160
2021 2020
Note
£ £
Cashflows generated by/(used by) operating activities 24 85,996 (62,611)
Cashflows from investing activities
Interest income 416 4,968
Purchase of tangible fixed assets (22,254)
Net cash provided by investing activities 416 17,286
Change in cash and cash equivalents in the year 86,412 (79,897)
Cash and cash equivalents at the beginning ofthe year 790,312 870,209
Total cash and cash equivalents at the end of the year 25 876,724 790,312

2 Income from grants, donations and legacies
Unrestricted Restricted Total Total
Funds Funds 2021 2020
Grants £ £ £ £
Suffolk County Council 102,000 102,000 100,000
St Edmundsbury Borough Council 61,250 61,250 61,250
Cultural Recovery Grant 220,579 220,579
Trusts & Foundations
Suffolk Community Foundation 1,600 1,600 23,288
Arts Council England 34,834 48,484 83,318 62,888
National Trust 8,575
St Edmunds Trust 7,989 7,989
Alfred Williams Charitable Trust 2,500 2,500 500
Ridley Godfrey Foundation 3,000
Theatres Trust 5,000 5,000
Community Chest Grant 5,000 5,000
Harris Family Trust 10,000 10,000
Donations
Friends of Theatre Royal 14,559 14,559 14,356
Others 165,612 8,098 173,710 154,588
Sponsorship 32,333 32,333 40,017
633,667 86,171 719,838 468,462
3 Income from charitable activities
Unrestricted Restricted Total Total
Funds Funds 2021 2020
£ £ £ £
Professional events 47,760 47,760 656,597
Pantomime 503,375
Education programme 4,330 4,330 67,978
Amateur events 52,133
Agency events 5,089
Heritage Tours 7,320
Other 4,256 4,256 5,529
56,346 56,346 1,369,645

with the use of resources.
Fund raising
costs of
Theatre grants and 2021 2020
operation donations Total Total
£ £ £ £
Support costs
Administration staff 62,551 62,551 125,102 113,180
Administration costs 569,260 3,624 572,884 320,242
Premises costs 60,682 60,682 131,913
692,493 66,175 758,668 565,335
Productions Productions
and Education 2021 2020
performances programme Total Total
£ £ £ £
Professional events 56,348 56,348 539,088
Touring productions
Pantomime (8,451) (8,451) 229,868
Education & Community 33,095 33,095 166,670
programme
Artistic staff 23,457 7,819 31,276 113,180
Box office 1,389 1,389 55,852
Marketing 11,557 5,110 16,667 140,936
Technical 9,365 9,365 110,251
Operations 2,737 2,737
Wardrobe 17,369
Support costs (note 4) 604,908 87,585 692,493 549,063
701,310 133,609 834,919 1,922,277
6 Analysis of cost of raising funds
Other Support 2021 2020
Staff costs costs costs Total Total
£ £ £ £ £
Fundraising costs of grants
and donations 46,092 4,081 66,175 116,348 98,471
Front of house activities 2,912 544 3,456 111,304
49,004 4,625 66,175 119,804 209,775

This has been arrived at after:
Receiving
2021 2020
£ £
Government Grants - Business Restrictions Grants 47,286
- Coronavirus Job Retention Scheme Grants 293,044
Charging
2021 2020
£ £
Depreciation - Owned 57,977 57,977
Operating leases - Land & buildings 16,500 18,500
- Plant and machinery 2,050 3,344
Auditor's remuneration - Statutory audit of charity & consolidated accounts 18,530 12,61O
-Tax advisory
- Other services 3,800 2,471

follows:
2021 2020
Number Number
Full time 15 19
Part time 42 44
--
57 63
Staff costs consist of: £ £
Wages and salaries 619,081 792,103
Social security costs 39,146 51,370
Pension costs 12,638 18,211
670,865 861,684

11 Tangible assets (Charity and Group)
Long
Leasehold
property Motor
improvements Vehicles Equipment Total
£ £ £ £
Cost
At 1 April 2020 5,041,255 14,846 283,315 5,339,416
Additions
At 31 March 2021 5,041,255 14,846 283,315 5,339,416
Depreciation
At 1 April 2020 750,942 14,846 268,405 1,034,193
Charge for year 57,977 7,344 65,321
At 31 March 2021 808,919 14,846 275,749 1,099,514
Net book value - owned assets
At 31 March 2021 4,232,336 7,566 4,239,902
At 31 March 2020 4,290,313 14,91 O 4,305,223
12 Investments (Charity only)
Total
£
Cost
1 April 2020 and 31 March 2021 100
Subsidiary Country Holding Principal activity
Bury St Edmunds Theatre Productions Limited England 100% Theatre Productions
2021 2020
£ £
Turnover 66,077 443,046
Profit after tax
Net Assets 100 100
**13 ** Stocks {Charity and Group)
2021 2020
£ £
Goods forresale 3,132
**14 ** Debtors
2021 2021 2020 2020
Group Charity Group Charity
£ £ £ £
Tradedebtors 6,662 6,662 11,208 11,208
Otherdebtors 169,348 112,658 47,019
Prepayments and accrued income 21,289 21,289 28,759 28,759
Amounts owed by group undertakings 56,590 46,919
197,299 197,199 86,986 86,886
2021 2021 2020 2020
Group Charity Group Charity
£ £ £ £
Tradecreditors 23,758 23,758 51,518 51,518
Taxationand social security 10,562 10,562 20,349 20,349
Othercreditors 17,452 17,452 22,786 22,786
Accruals 97,454 97,454 144,081 144,081
Deferred income (see note 20) 347,251 347,251 319,759 319,759
496,477 496,477 558,493 558,493

At 1 April At 31 March
2020 Income Expenditure Transfers 2021
£ £ £ £ £
General funds 409,829 1,058,840 (865,935) 8,844 611,578
Designatedfunds 77,378 (8,844) 68,534
487,207 1,058,840 (865,935) 680,112
At 1 April At 31 March
2019 Income Expenditure Transfers 2020
£ £ £ £ £
General funds 148,929 2,049,583 (1,890,029) 101,346 409,829
Designatedfunds 178,724 (101,346) 77,378
327,653 2,049,583 (1,890,029) 487,207
At 1 April Income Expenditure At 31 March
2020 2021 2021 Transfers 2021
£ £ £ £ £
Artisticfund 35,000 (1,500) 33,500
Operational fund 42,378 (7,344) 35,034
77,378 (8,844) 68,534
At 1 April Income Expenditure At 31 March
2019 2020 2020 Transfers 2020
£ £ £ £ £
Artisticfund 75,000 (40,000) 35,000
Operational fund 103,724 (61,346) 42,378
178,724 (101,346) 77,378

At 1 April At 31 March
2020 Income Expenditure 2021
£ £ £ £
Capital Development Project Fund 3,992,427 (57,977) 3,934,450
Access Project Fund 12,187 12,187
Beyond Walls Fund 61,991 64,173 (21,043) 105,121
Seating Fund 7,997 7,997
Small Equipment Fund 1,162 (62) 1,100
BlackTheatre Live Project Fund 7,382 (1,500) 5,882
Premier Bar Project Fund 4,491 (4,491)
Youth Bursaries Fund 1,686 1,686
Doorstep Project Fund 13,410 500 13,910
RealisingAmbitions Project Fund 21,085 21,085
Artistic Directors Fund 11,060 11,060
Ickworth Volunteers Project Fund 3,075 3,075
Mystery Plays Project Fund 2,000 3,000 (5,000)
SEN YouthTheatre 7,989 7,989
Theatres Trust 5,000 (3,206) 1,794
Youth/Local Engagement 10,000 10,000
4,139,953 86,171 (88,788) 4,137,336
At 1 April At 31 March
2019 Income Expenditure 2020
£ £ £ £
Capital Development Project Fund 4,050,405 (57,978) 3,992,427
Access Project Fund 17,580 (5,393) 12,187
BeyondWalls Fund 5,986 90,434 (34,429) 61,991
Seating Fund 15,256 (7,259) 7,997
Small Equipment Fund 1,163 1,163
BlackTheatre Live Project Fund 9,382 (2,000) 7,382
Premier BarProject Fund 6,000 (1,509) 4,491
Youth Bursaries Fund 4,500 (2,814) 1,686
200Anniversary Project Fund 73,614 36,118 (109,732)
Doorstep Project Fund 12,062 21,053 (19,705) 13,410
RealisingAmbitions Project Fund 21,288 (204) 21,084
Artistic Directors Fund 11,060 11,060
lckworth Volunteers Project Fund 3,075 3,075
Mystery Plays Project Fund 3,000 (1,000) 2,000
4,195,948 186,028 (242,023) 4,139,953

General Designated Restricted Total
Funds Funds Funds 2021
£ £ £ £
Tangiblefixed assets 297,885 7,567 3,934,450 4,239,902
Net current assets 313,693 60,967 202,886 577,546
611,578 68,534 4,137,336 4,817,448
General Designated Restricted Total
Funds Funds Funds 2020
£ £ £ £
Tangiblefixed assets 297,885 14,911 3,992,427 4,305,223
Net current assets 111,944 62,467 147,526 321,937
409,829 77,378 4,139,953 4,627,160
19 Analysis of charity net assets between funds
General Designated Restricted Total
Funds Funds Funds 2021
£ £ £ £
Tangible fixed assets 297,885 7,567 3,934,450 4,239,902
Investments 100 100
Net current assets 313,593 60,967 202,886 577,446
611,578 68,534 4,137,336 4,817,448
General Designated Restricted Total
Funds Funds Funds 2020
£ £ £ £
Tangible fixed assets 297,885 14,911 3,992,427 4,305,223
Investments 100 100
Net current assets 111,844 62,467 147,526 321,837
409,829 77,378 4,139,953 4,627,160
20 Deferred income (Charity and Group)
2021 2020
£ £
Balance at 1 April 319,759 531,337
Amount released in year (139,611) (531,337)
Amount deferred in year 167,103 319,759
347,251 319,759
are as follows:
2021 2020
£ £
Amounts due:
within one year 2,016 2,000
between one and five years 6,048 7,167
8,064 9,167
are as follows:
2021 2020
£ £
Amounts due:
within one year 16,500 18,500
between one and five years 50,000 50,000
Afterfive years 862,500 875,000
929,000 943,500
2021 2020
£ £
Costs recharged 76,748 490,065
Management charges paid 67,077 443,046
Owed by BSE Theatre Productions Limited 56,690 47,019
2021 2020
£ £
Net movement in funds 190,288 103,559
Interest received (416) (4,968)
Depreciation 65,321 65,321
Decrease in stock 3,132 3,333
(Increase) in debtors (110,313) 79,803
Increase in creditors (62,016) (309,659)
Net cash flow from operating activities 85,996 (62,611)
25 Analysis of changes in net funds
2020 Cash Flow 2021
£ £ £
Cash at bank and in hand 790,312 86,412 876,724
2021 2020
£ £
Collected 63,121
Fees charged 4,011
Amount included in OtherCreditors at 31 March 3,182