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2022-03-31-accounts

R Quince G Kirk
A Wayne E Michie (Appointed 26/05/22)
B Littlefair E Fisher
M Codrington Fernandez S Whybrew (appointed 10/11/21)
B Howard (Appointed 18/02/21) S Henderson (Appointed 11/02/21 Resigned 18/05/22)

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

Claire Sutherland

2 December 2022

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2022 Funds Funds 2021
Note (Restated)
Income from £ £ £ £ £ £
Grants, donations and
legacies 2 379,771 115,903 495,674 601,334 86,171 687,505
Othertrading activities
Fundraising 39,100 39,100 8,590 8,590
Front of House activities 150,389 - 150,389 473 473
Sponsorship 59,417 59,417 32,333 - 32,333
Other Income 29,785 - 29,785 19,018 - 19,018
Investments 214 - 214 416 - 416
Other Income 7 111,090 - 111,090 340,330 - 340,330
--
769,766 115,903 885,669 1,002,494 86,171 1,088,665
Charitable activities
Operation of theatre and
artistic programmes 3 960,469 - 960,469 56,346 - 56,346
Total 1,730,235 115,903 1,846,138 1,058,840 86,171 1,145,011
--
Expenditure on
Raisingfunds
Fundraising costs of grants
and donations 6 146,991 146,991 116,348 116,348
Front of House activities 6 95,286 95,286 3,456 3,456
Charitableactivities
Operation of theatre and
artistic programmes 5 1,511,473 232,969 1,744,442 746,131 88,788 834,919
Total 1,753,750 232,969 1,986,719 865,935 88,788 954,723
--
Net movement of funds in
year 7 (23,515) (117,066) (140,581) 192,905 (2,617) 190,288
Reconciliation offunds
Total funds brought forward 680,112 4,137,336 4,817,448 487,207 4,139,953 4,627,160
Total funds carried 656,597 4,020,270 4,676,867 680,112 4,137,336 4,817,448
forward
Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 11 4,218,582 4,239,902
Current assets
Stocks 13 14,522
Debtors 14 107,707 197,299
Cash at bank and in hand 873,119 876,724
-
995,348 972,023
Creditors: amounts falling
due within one year 15 537,063 496,477
Net current assets 458,285 577,546
Net assets 4,676,867 4,817,448
Represented by
Funds
Unrestricted: - 17
- General fund 472,396 611,578
- Designatedfund 184,201 68,534
656,597 680,112
Restricted funds 17 4,020,270 4,137,336
Total funds 4,676,867 4,817,448
Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 11 4,218,582 4,239,902
Investments 12 100 100
4,218,682 4,240,002
Current assets
Stocks 13 14,522
Debtors 14 107,607 197,199
Cash at bank and in hand 873,119 876,724
995,248 971,923
Creditors: amounts falling
15
within one year 537,063 496,477
Net current assets 458,185 577,446
-
Net assets 4,676,867 4,817,448
Represented by
Funds
Unrestricted: - 17
- General fund 472,396 611,578
- Designatedfund 184,201 68,534
656,597 680,112
Restrictedfund 17 4,020,270 4,137,336
Total funds 4,676,867 4,817,448

2022 2021
Note
£ £
Cashflows generated by/(used by) operating activities 24 51,461 85,996
Cashflows from investing activities
Interest income 214 416
Purchase of tangiblefixed assets (55,280)
Net cash provided by investing activities (3,605) 416
Change in cash and cash equivalents in the year (3,605) 86,412
Cash and cash equivalents at the beginning of the year 876,724 790,312
Total cash and cash equivalents at the end of the year 25 873,119 876,724

2. Income from grants, donations and legacies Income from grants, donations and legacies
Unrestricted Restricted Total Total
2021
Funds Funds 2022 (Restated)
Grants £ £ £ £
Suffolk County Council 102,000 102,000 102,000
West Suffolk Council 61,250 61,250 61,250
Cultural Recovery Grant 107,311 107,311 220,579
Trusts & Foundations
Suffolk Community Foundation - - - 1,600
Arts Council England - - 83,318
National Trust 5,450 5,450
St Edmunds Trust - 7,989
Alfred Williams Charitable Trust 500 500 2,500
Foyle Foundation - 20,000 20,000
Theatres Trust - 5,000 5,000 5,000
Community Chest Grant - - - 5,000
Harris Family Trust - 10,000
Donations
Friends of Theatre Royal 17,776 - 17,776 14,559
Others 90,934 85,453 176,387 173,710
379,771 115,903 495,674 687,505
3. Income from charitable activities
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Professional events 452,757 - 452,757 47,760
Pantomime 440,151 440,151
Education programme 15,588 15,588 4,330
Amateur events 21,082 - 21,082
Agency events 658 658
Heritage Tours 568 568
Other 29,665 - 29,665 4,256
960,469 - 960,469 56,346
Fundraising
costs of
Theatre grants and 2022 2021
operation donations Total Total
£ £ £ £
Support costs
Administration staff 68,763 68,763 137,526 125,102
Administration costs 504,683 4,922 509,605 572,884
Premises costs 128,574 128,574 60,682
-
702,020 73,685 775,705 758,668
=
Productions Productions
and Education 2022 2021
performances programme Total Total
£ £ £ £
Professional events 418,264 - 418,264 56,348
Co-Productions 16,476 - 16,476
Touring productions
Pantomime 221,449 - 221,449 (8,451)
Education & Community 199,276 199,276 33,095
programme
Artistic staff 25,786 8,595 34,381 31,276
Box office 3,971 - 3,971 1,389
Marketing 60,526 27,201 87,727 16,667
Technical 51,892 1,702 53,594 9,365
Operations 7,285 - 7,285 2,737
Support costs (note 4) 613,229 88,790 702,019 692,493
1,418,878 325,564 1,744,442 834,919
**6. ** Analysis of cost of raising funds
Other Support 2022 2021
Staff costs costs costs Total Total
£ £ £ £ £
Fundraising costs of grants
and donations 37,324 35,982 73,685 146,991 116,348
Front of house activities 36,191 59,095 - 95,286 3,456
-
73,515 95,077 73,685 242,277 119,804

This has been arrived at after: This has been arrived at after:
Receiving
2022 2021
£ £
Government Grants - Business Restrictions Grants 43,600 47,286
- Coronavirus Job Retention SchemeGrants 14,456 293,044
Charging
2022 2021
£ £
Depreciation - Owned 76,600 57,977
Operating leases - Land & buildings 16,500 16,500
- Plant and machinery 2,016 2,050
Auditor's remuneration - Statutory audit of charity & consolidated 16,995 18,530
accounts
- Tax Compliance Services 1,750 1,500
-Audit related assurance services 2,000
- Otherservices 2,300

s:
2022 2021
Number Number
Full time 20 15
Part time 46 42
-- --
66 57
= =
Staffcosts consist of: £ £
Wages and salaries 728,283 619,081
Social security costs 48,512 39,146
Pension costs 19,552 12,638
796,347 670,865

11.Tangible assets (Charity and Group)
Long
Leasehold
property Motor
improvements Vehicles Equipment Total
£ £ £ £
Cost
At 1 April 2021 5,041,255 14,846 283,315 5,339,416
Additions 55,280 55,280
Disposals (227,046) {227,046)
At 31 March 2022 5,041,255 14,846 111,550 5,167,651
Depreciation
At 1 April 2021 808,919 14,846 275,749 1,099,514
Charge for year 57,977 18,623 76,600
Disposals {227,046) (227,046)
At 31 March 2022 866,896 14,846 67,326 949,068
Net book value - owned assets
At 31 March 2022 4,174,359 44,224 4,218,583
At 31 March 2021 4,232,336 7,566 4,239,902
12.lnvestments (Charity only)
Total
£
Cost
1 April 2021 and 31 March 2022 100

13.Stocks (Charity and Group)
2022 2021
£ £
Goods for resale 14,522
14.Debtors
2022 2022 2021 2021
Group Charity Group Charity
£ £ £ £
Trade debtors 12,592 12,592 6,662 6,662
Other debtors 81,638 18,933 169,348 112,658
Prepayments and accrued income 13,477 13,477 21,289 21,289
Amounts owed by group undertakings - 62,605 56,590
--
107,707 107,607 197,299 197,199
-
All amounts within debtors fall due for payment within one year.
**15.Creditors: amounts falling due within one ** year
2022 2021 2021
2022
Group Charity Group Charity
£ £ £ £
Trade creditors 47,893 47,893 23,758 23,758
Taxation and social security 16,984 16,984 10,562 10,562
Other creditors 24,005 24,005 17,452 17,452
Accruals 128,426 128,426 97,454 97,454
Deferred income (see note 19) 319,755 319,755 347,251 347,251
537,063 537,063 496,477 496,477
--

At 31
March
At 1 April 2021 Income Expenditure Transfers 2022
£ £ £ £ £
General funds 611,578 1,730,235 (1,753,750) (115,667) 472,396
Designated funds 68,534 - - 115,667 184,201
680,112 1,730,235 (1,753,750) 656,597
-
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 Income Expenditure At 31 March
2021 2022 2022 Transfers 2022
£ £ £ £ £
Artisticfund 33,500 - 103,755 131,255
Operational fund 35,034 - 11,912 52,946
--
68,534 - - 115,667 184,201
=
At 1 April Income Expenditure At 31 March
2020 2021 2021 Transfers 2021
£ £ £ £ £
Artistic fund 35,000 - (1,500) 33,500
Operational fund 42,378 - (7,344) 35,034
--
77,378 (8,844) 68,534
At 1 April At 31 March
2021 Income Expenditure 2022
£ £ £ £
Capital Development Project Fund 3,934,450 (57,977) 3,876,473
Capital Boiler Replacement Fund 20,000 (4,000) 16,000
Access Project Fund 12,187 - (4,616) 7,571
BeyondWalls Fund 105,121 20,807 (91,058) 34,870
Seating Fund 7,997 - 7,997
Small Equipment Fund 1,100 - (1,100)
Black Theatre Live Project Fund 5,882 - - 5,882
'Holes' Production 6,500 (6,500)
YouthTheatre Production 22/23 2,500 - 2,500
Youth Bursaries Fund 1,686 - 1,686
Doorstep Project Fund 13,910 8,415 (22,325)
RealisingAmbitions Project Fund 21,085 5,000 (384) 25,701
Artistic Directors Fund 11,060 - 11,060
lckworth Volunteers Project Fund 3,075 (1,250) 1,825
Head East - 500 - 500
Tiny Plays Project - 30,600 (23,820) 6,780
Commissioning Circle - 10,000 (9,496) 504
Downlighters - 5,000 5,000
Defibrillator - 1,350 (1,287) 63
SEN YouthTheatre 7,989 5,231 (7,362) 5,858
Covid Restart 1,794 - (1,794)
Youth/Local Engagement 10,000 - - 10,000
4,137,336 115,903 (232,969) 4,020,270
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
BeyondWalls Fund 61,991 64,173 (21,043) 105,121
Seating Fund 7,997 - 7,997
Small Equipment Fund 1,163 (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
SEN YouthTheatre - 7,989 - 7,989
Covid Restart - 5,000 (3,206) 1,794
Youth/Local Engagement - 10,000 - 10,000
Doorstep Project Fund 13,410 500 - 13,910
RealisingAmbitions Project Fund 21,084 - 21,085
Artistic Directors Fund 11,060 - - 11,060
lckworth Volunteers Project Fund 3,075 - 3,075
Mystery Plays Project Fund 2,000 3,000 (5,000)
4,139,953 86,171 (88,788) 4,137,336

General Funds Designated Restricted Total
Funds Funds 2022
£ £ £ £
Tangiblefixed assets 297,885 28,224 3,892,473 4,218,582
Net current assets 174,511 155,977 127,797 458,285
472,396 184,201 4,020,270 4,676,867
General Funds Designated Restricted Total
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
: =
**19.Analysis of charity net assets between ** funds
General Designated Restricted Total
Funds Funds Funds 2022
£ £ £ £
Tangiblefixed assets 297,885 28,224 3,892,473 4,218,582
Investments 100 - 100
Net current assets 174,411 155,977 127,797 458,185
472,396 184,201 4,020,270 4,676,867
=
General Designated Restricted Total
Funds Funds Funds 2021
£ £ £ £
Tangiblefixed 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
--
20.Deferred income (Charity and Group)
2022 2021
£ £
Balance at 1 April 347,251 319,759
Amount released in year (347,251) (139,611)
Amount deferred in year 319,755 167,103
319,755 347,251

chinery are as follows:
2022 2021
£ £
Amounts due:
within one year 2,016 2,000
between one and five years 4,032 7,167
6,048 9,167
as follows:
2022 2021
£ £
Amounts due:
within one year 12,500 16,500
between one and five years 50,000 50,000
Afterfive years 850,000 862,500
-
912,500 929,000
=

2022 2021
£ £
Costs recharged 526,503 76,748
Management charges paid 473,469 67,077
Owed by BSETheatre Productions Limited 62,605 56,690

2022 2021
£ £
Net movement infunds (140,581) 190,288
Interest received (214) (416)
Depreciation 76,600 65,321
(lncrease)/decrease in stock (14,522) 3,132
(Decrease) in debtors 89,592 (110,313)
lncrease/(decrease) in creditors 40,586 (62,016)
Net cashflowfrom operating activities 51,461 85,996
25.Analysis of changes in net funds
2021 Cash Flow 2022
£ £ £
Cash at bank and in hand 876,724 (3,605) 873,119

2022 2021
£ £
Collected 7,458
Fees charged 658
Amount included in Other Creditors at 31 March 3,232

As previously As previously
reported Restatement Restated
Grants, donations and
legacies 719,838 (32,333) 687,505
Other TradingActivities 28,081 32,333 60,414