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2023-03-31-accounts

Page
Companylnformation t
Financial Headlines Charts 2
RoyalPhilharmonicOrchestrayearended3LMarch2023inNumbers 3
Report oftheTrustees: 4
Strategic Report
Directors'Report
lndependentAuditor'sreportto theMembersoftheRoyalPhilharmonicOrchestraLimited 1"9
ConsolidatedStatementofFinancialActivities 24
Consolidated andCharityBalance Sheets 25
ConsolidatedStatement ofCash Flows 26
NotestotheAccounts:
t.AccountingPolicies 27
2.Comparative StatementofFinancialActivities for theyearended 31March202L 32
3.Summary Financial PerformanceoftheParent Charity 33
4.Statement ofSubsidiary'sactivities 34
5.lncomeanalysis 34
6.Expenditureanalysis 35
7.Supportcosts 35
8.Netincome/(expenditure) 36
9.Taxation 36
10.Staff costs 37
11.Keymanagement 38
1"2.Directors' emoluments 38
13.Transactionsinvolving directorsandotherrelatedparties 38
14. Tangiblefixedassets 40
15.lnvestments 4L
16.Debtors 42
17.Creditors:Amounts fallingduewithinoneyear 43
18.Provisionsforliabilitiesand charges 43
L9.Analysisofnetassetsbetween funds 44
20.Called up sharecapital 44
2L.Designatedfunds 44
22.Restrictedfunds 45
23.Reconciliationofmovementinfunds 46
24.Operatingleasecommitments 47
25.Capitalcommitments 47

Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
Note 2023 2023 2023 2029 2022
f f f f f
lncome
Donations, grants andlegacies
ArtsCouncilEnglandGrants 963,808 963,808 1,560,866
Education andCommunityGrants 107,688 107,688 t60,164
Sponsorship anddonations 358,852 785,743 L,L44,595 864,870
CharitableActivities
Boxoffice, orchestra hireand fees 7,562,525 7,562,525 5,238,332
Otherincome 244,743 244,743 180,140
lnvestmentincome 8,587 2,764 11,351
2,274
Totalincome 5 9,138,515 2,764 893,431LO,O34,7LO 9,006,646
Expenditure on:
Raisingfunds 6 378,726 - 378,726 367,654
Charitableactivities 6 9,339,629 3,000 677,27310,018,901 7,946,462
Totalexpenditure 9,717,154 3,000
677,27310,197,627
9,314,776
Net unrealisedlosseson
investments lLt,727l ltt,727l
(9,010)
Net (expenditure)/income
beforetaxation 8 (578,839)(11,963)2L6,1581374,6441 (316,480)
Taxcredit 8 1,183,809 1,183,809596,51.1
Net movement¡nfundsfor the
year 604,970 (11,96312t6,t58809,165280,031
Totalfunds broughtforward 3,087,460407,498233,6033,728,56L 3,449,530
Total funds carriedforward 8,692,430395,535449,76L 4,537,726 3,729,567

Consolidated Consolidated Charity
Note 2023 2022 2023 2022
î. f f f
Fixed Assets
Tangibleassets 1.4 188,023 23r,601 188,023 23L,60r
lnvestments 15 160,818 L72,78L 160,820 172,783
348,841 404,382 348,843 404,384
CurrentAssets
Debtors 16 t,802,77O r,2Lr,g47 2,395,256 L,209,46t
Cashatbankand inhand 3,943,Ot6 3,867,464 3,345,653 3,866,423
5,745,786 5,079,411 5,74t,9O9 5,075,984
Creditors:Amountsfallingdue
withinoneyear L7( (1.,755,2321(1,553,026)(I,75t,7071
Net CurrentAssets 4,188,885 3,324,179 4,1gg,gg3 3,324,L77
TotalAssetslessCurrentliabilities 4,537,726 3,728,567 4,537,726 3,729,56',J.
NetAssets L9 4,537,726 3,728,561_ 4,537,726 3,729,56t
Funds
Called up sharecapital 20 71,000 7L,OOO 71,000 71",000
Unrestricted funds 3,621,43O 3,016,460 3,621,43O 3,076,460
Designatedfunds 2L 395,535 407,498 395,535 407,498
Restrictedfunds 22 449,76t 233,603 449,761 233,603
TotalFunds 23 4,537,726 3,729,561 4,537,726 3,729,56r

Note 2023 2022
f f
NetCashprovidedbyoperatingactivities a 84,598 (646,057)
Cashflows(to)/frominvestingactivities
Bankinterest 8,587 435
Purchaseof fixedassetinvestments (75,000)
Purchaseofproperty, plantandequipment (17,633) (L5,640)
Netcash(used in) investingactivities (9,046) (90,205)
Changeincash andcashequivalents 75,552 (736,7261
Cashand cashequivalents:
Atthebeginning of theyear
3,867,464 4,603,726
Attheend of theyear 3,943,OL6 3,867,464
2023 2022
f f
Netmovementinfunds 809,155 280,031
Depreciationcharges 60,642 60,004
Amortisationofintangibleassets 553
lnvestmentincome (11,351) (2,274l,
Donationsof fixedassetinvestments (105,302)
Managementfee charged againstinvestments 3,000 350
Unrealisedlosson investments LL,727 9,010
Lossondisposalof fixedassets 569 1,155
Decrease indebtors (590,823) (995,166)
(Decrease)/lncrease increditors (198,331) L66,765
(Decrease)inprovisionsforliabilitiesandcharges 18 (61,183)
Netcashprovidedbyoperating activities 84,598 (646,057)

Computerequipment 3years
MotorVehicles 7years
Library 25years
ConcertEquipment 4years
Officefittingsandequipment 5years
Warehousefittingsandequipment 10years

.Comparative Consolidated Statementof F¡nancialAc tivitiesfor they earto31Marc earto31Marc h2022 h2022
Unrestricted Designated Restricted Total
Funds Funds Funds Funds
Note 2022 2022 2022 2022
f f f f
lncome
Donations,grantsandlegacies
ArtsCouncilEnglandGrants L,560,866 1,560,865
GrantsforRPOResound L60,164 t60,t64
Sponsorship anddonations 555,212155,302 154,356 864,870
CharitableActivities
Boxoffice, orchestrahireandfees 5,238,332 5,238,332
Otherincome 180,140 180,140
lnvestmentincome 435 1,839 2,274
Totalincome 5 7,534,985 t57,l4L 3L4,52O 8,006,646
Expenditure on
Raisingfunds 6 367,654 - 367,654
Charitableactivities 6 7,552,196 70,350 323,916 7,946,462
Totalexpenditure 7,9L9,85O 79,360 321,9L6 8,3L4,LL6
Net income beforetaxation 8 (384,865) 77,78L (9,396) (316,480)
Taxcredit 9 596,511 596,5LL
Netmovementinfunds for theYear 2!1,646 77,78r (9,396)280,031
Totalfunds brought forward 2,875,8L4 329,7L7 242,999 3,448,530
Total funds carriedforward 3,097,460 407,498 233,603 3,728,561

3.Summary Financial Performance ofthe Parent Gharity
Total Total
Funds Funds
2023 2022
Note f I
lncome
Donations,grants andlegacies
ArtsCouncil EnglandGrant 963,808 1,560,866
GrantsforRPOResound 107,588 160,164
Sponsorship anddonations 1-,t44,595 864,870
CharitableActivities
Boxoffice, orchestrahireandfees 7,562,525 5,238,332
Otherincome 244,743 180,140
lntercompany income 4,932,67L 4,202,972
lnvestment income 11,351 2,274
Totalincome 5 14,967,381 L2,209,5L9
Expenditure on
Raisingfunds 377,758 366,962
Charitableactivities 13,768,731 11.,553,61-4
Totalexpenditure L4,t46,489 L1,920,476
Net unrealisedlosseson investments ltL,727l (9,0L0)
Netmovementin fundsinthe year 809,165 280,031
Total funds broughtforward 3,728,56t 3,448,53O
Total funds carriedforward 4,537,726 __3I28,s9r

2023 2022
f f
Turnover 3,756,4L1 3,613,045
CostofSales (4,458,998) (3,771.,L821
GrossLoss 1702,5871 (L58,L37)
AdministrationExpenses (48L,2221 (438,374)
OperatingLossfor theyear (1,183,809) (596,5L1)
Taxation 1,193,909 596,511
Profit/(loss)for theyearafterTax
Assets t,7go,L72 596,609
(Liabilities) ll,780,L7Ol (596,607)
NetFunds 2 2

.IncomeAnalysis
BySourceofFunds
2023
2022
ByLocationof
2023
Activity
2022
ff ff
UnitedKingdom
Europe
6,7O8,041
2,794,734
6,LO7,449
436,287
7,848,909
t,757,tlt
6,250,051
329,O97
USA 222,715 L,t96,682 L,O54,L69
Other 309,22O 229,460 428,690 373,329
LO,O34,7L0 9,006,646 to,o34,7to 8,006,646
lntercompanyincome 4,932,671- 4,2O2,872 4,932,671 4,202,872
TotalChar¡tyincome 14,967,381 L2,2O9,5r8 t4,967,38t L2,2O9,518
Less:intercompanyincome (4,932,67L1 (4,202,8721 14,932,67L1(4,202,8721
Total Consolidated income LO,O34,7tO 9,006,646 LO,O34,7LO8,006,646
Page34

Note 2023 2022
f f
Costofraising funds
Musicians'fees and associated costs 2,4L2 'J,1,8L9
Venue costs 32,866 78,1_64
Travelrelatedandothercosts 16,905 3,306
Advertisíng and marketingcosts 1,039 725
Supportcosts 7 325,505 273,640
Total costofraising funds 378,726 367,654
Costof charitable activities
Musicians'fees and associated costs 6,016,003 4,544,293
Venue costs 44O,763 34r,9gO
Travelrelatedandothercosts 1,433,695 r,L40,644
Advertising and marketingcosts 262,532 147,749
Supportcosts 7 1,965,909 t,771,,786
Total cost ofcharitableact¡v¡t¡es 10,018,901 7,946,462

Costof Total
raisingfunds Charitable Governance 2023
r. f f f
Staff andstaffrelatedcosts 2L5,830 1,264,487 114,664 L,594,ggt
Generalofficecosts 34,885 276,594 4,2rO 315,699
Legal,professionalandmarketingcosts 34,952 1.55,372 tgo,g24
Finance anddepreciationcharges 4,851_ 64,493 69,344
Audit 21,,075 2L,O75
290,5L8 L,760,9461.39,949 2,Lgt,4L3
Allocation ofgovernancesupportcosts 34,987
LO4,962
(139,949)
Total supportcosts 325,505 1,865,908 2,L97.,4L3

Costof Total
raising funds
f
Charitable
f
Governance
f
2022
f
Staff andstaff relatedcosts 200,630 t,L75,349 102,806 L,478,785
Generalofficecosts 23,236 294,555 5,294 323,085
Legal,professional andmarketingcosts 12,499 126,332 138,831
Financeanddepreciationcharges 5,031 78,819 83,850
Audit 20,875 20,875
24'J,,396 L,675,055128,975 2,045,426
Allocation ofgovernancesupportcosts 32,244
96,731
(L28,97s|
Total supportcosts 273,640 L,771,786 2,O45,426

2023 2022
f f
Operatingleaserentals L78,O34 17L,OOO
Auditor'sremunerationforannualaudit 21,o75 20,875
Auditor'sfeesfor taxationservices 4,275 4,775
Depreciation of ownedassets 60,642 60,004
Amortisationofintangibleassets s53

2023 2022
f f
Salaries 1,491,759 1.;338,346
Socialsecuritycosts t64,362 142,959
Pension costs 82,785 66,097
Other shorttermbenefits 2,229 L,gg3
t,741,t33 t,549,295
2023 2022
Number Number
f60,000 -f70,000 7
f70,00r -f80,000 ; 1,
f80,001 -f90,000 t 1,
f100,00L -fLL0,000 I T
f150,00L -fL60,000 t
î.L70,O0L -fL80,000 L
2023 2022
Number Number
ConcertsManagement L3 t2
Community andEducation 4 4
BusinessDevelopment 8 6
Management,Finance andAdministration 5 5
Total 30 27

2023 2022
f f.
CharlotteAnsbergs 21,000 36,463
Benjamin Cunningham 22,O82 36,482
Shana Douglas 47,ztL 43,765
PatrickFlanaghan 32,O7? 33,049
JonathanHallett 22,353
MatthewKnight 34,699 35,4r4
Sali-WvnRyan 42,934 38,7\8
AndrewStorey 24,OOg
ElisabethVarlow 41,523 19,t39
AdamWright L8,O79
283,604 _____263,563_

Player LoanPurpose Original Balanceat
Loan 3LMar 3LMar 31Mar
202L 2022 2023
f î. î. f
EMcDonough Purchaseofflute 16,000 12,874
KAyling Purchaseof clarinets 5,000 4,472 3,L45
TMilne Purchaseof viola 5,000 1_,034 380
MPerry Purchaseoftimpani 10,000 5,260
KSaunders Purchaseofhorn 7,900 1_,294 l_,080
Totalreceivable 7,588 5,932 16,019

Officeand Officeand
Warehouse
Fittingsand
Computer Motor Concert equipment
Equipment
f
Vehicles
f
Library
f
Equipment
f
f Total
f
Cost
AtlApril2022 77,727 310,690 46,889 L45,980 4L,628 622,9L4
Additions 12,550 5,083 t7,639
Disposals (25,106) (4,568) 793) (33,4671
At31March2023 65,17L 310,690 46,889 t4t,4t2 42,9L8 607,080
Depreciation
AtlApril2022 65,842 147,948 L38,631 38,892 391,313
Chargeinthe year 9,266 44,384 156 3,546 3,288 60,642
Disposals (25,L06) (3,999) (3,793) (32,898)
At31March2023 50,002 L92,322 156 138,180 38,387 4t9,O57
NetBookValue
At31March2023
15,169 118,358 46,733 3,232 4,531 188,023
At31March2022 1L,885 162,742 46,889 7,349 2,736 23L,601

5.1Fixed assetinvestments-Consolidated andCharity andCharity
Consolidated Charity
2023 2022 2023 2022
f f f
lnvestmentFundat marketvalue 160,818 172,78L 160,818 172,787
Shares ingroupcompanyatcost 2 2
TotalFixedAssetlnvestments 160,818 172,78L 160,820 ____u2r83_

202E 2022
f f
MarketvalueatlApril t72,78t
Sharedonation I05,302
Less:
Disposal proceeds 163,7271 (43,2561
NetCash(withdrawn) (4621
Add:
Acquisitions atcost 63,727 Lr8,256
Netcash reinvested t,4gg
Netlosson revaluation (11,501) (9,010)
Marketvalueat31March 160,818 L72,78t
Historiccostat31March t8L,329 LgL,79t

2023 2022
f f
lnvestmentassets intheUK 74,569 100,400
lnvestmentassetsoutsidetheUK 86,249 72,38L
TotalMarketvalue at31March 160,818 172,78L

2023 2022
f f
Fixedinterestbonds 8,493 9,847
UKEquities 49,554 24,823
Overseas Equities 86,249 72,381
Propertyandalternativeassets t?,571 9,464
Cash 2,95L 266
Total Marketvalue at31March 160,818 L72,781

Consolidated Consolidated Charity
2023 2022 2023 2022
f ç. f f
Tradedebtors 3LO,37t 440,186 3to,37t 440,186
Current taxrecoverable 1,193,909 595,568
Amounts owedbygroupundertakings L,776,295 593,082
Other debtors 3L,O25 19,233 ?t,o25 t9,233
Prepayments and accrued income 277,565 L56,960 277,565 L56,960
TotalDebtors 1,8o2,77O 1-,21,1,947 2,395,256 t,209,46L

Consolidated Consolidated Charity
2021 2022 2023 2022
f f L f
Tradecreditors t27,791 93,408 t27,79L 93,408
Musicians'fees ?44,746 459,L20 344,746 459,120
Socialsecurityandothertaxes 296,387 93,668 236,387 93,668
Other creditors 28,558 39,522 28,558 39,522
Accruals 153,336 LgL,441" 149,46L 187,9t6
Billingsinadvance 666,083 878,O73 666,083 878,073
1,556,901 L,755,232 L,553,O26 L,75L,7O7
illings in advancerepresentfees andticketsalesreceived in advanceoftheevent to whichthe yrelate
202t 2022
f f
AtlApril2022/2027 878,O73 1,,066,O22
Additions 31t,258 275,162
Released 1523,2481 (463,LLl)
At3lMarch202312022 666,083 878,O73
8.Provisionsforliabilitiesand charges
2023 2022
î f
AtlApril2022/202L 61,183
Additions
Utilisation (59,004)
Released (2,1791
At3lMarch2023 2022

Unrestricted Designated Restricted Total
Funds Funds Funds Funds
f f f f
Asat31March2023
Fixed assets 188,023 160,818 348,841
Currentassets 5,010,346 2?4,7L7 5OO,723 5,745,786
Current liabilities (1,505,939) (50,962) (1,556,901)
3,692,430395,535 449,7614,537,726
Asat3LMarch2022
Fixed assets 23r,60r t72,78L - 404,382
currentassets 4,609,259 234,7L7 236,4365,079,4rr
Current liabilities (L,752,3991 (2,833) (t,755,232)
3,087,460407,498 233,6033,728,56L

2023 Authorised
2022
Allottedand
2023
FullyPaid

2022
f f ff
Ordinarysharesof fL0 each 100,000L00,000 7L,OOO 7t,000

1.Designatedfunds
2023 2022
f f
Residencydevelopment fund 220,000 220,000
Dilapidationsfund L4,7L7 L4,717
lnvestment fund 160,818 L72,78L
395,535 407,498

Community
and Education Orchestral
projects performances TotalFunds
f f f
Yearto31March2023
Balanceat1April2022 233,603 233,603
Receivedduring theyear:
Trusts,foundationsand localauthorities 48,177 78,135 t26,Etz
Donations/sponsorshi p 59,511 7O7,608 767,119
Expenditure during the year (t7t,7991 I $77,2731
Balanceat31March2023 L69,492 28O,269 449,761,
Yearto3LMarch 2022
BalanceatLApril2021 242,999 242,999
Receivedduring theyear:
Trusts,foundations andlocal author¡t¡es LOO,9L4 63,634 L64,548
Donations/sponsorsh ip 59,250 90,722 L49,972
Expenditure during the year (L69,560) (154,356)
(323,916)
Balanceat3LMarch2022 233,603 233,603

Total UnrestrictedFunds Total UnrestrictedFunds
Called-up Other
Share Unrestricted Designated Restricted
Capital
f
Funds
f
Funds
f
Funds
f
TotalFunds
f
Yearto31March2023
BalanceatL April2022 71,000 3,016,450 4O7,498 233,603 3,728,561
lncome 9,138,515 2,764 893,431 LO,O34,7tO
Expenditure íp,7t7,3541 (3,000) l$77,2731 (LO,397,6271
Netunrealisedlosseson
investments {!t,7271 (tL,7271
Taxcredit 1,183,809 1,193,809
Balanceat31March2023 71,000 3,62L,43O 395,535
449,76t
4,5?7,726
Yearto3tMarch2022
BalanceatlApril2021 7r,ooo 2,904,9t4 329,777 242,999 3,448,53O
lncome 7,534,985 t57,t+t 3L4,520 8,006,646
Expenditure (7,919,850) (70,350) (323,916) (8,3L4,116)
Netunrealisedlosseson
investments (9,010) (9,010)
Taxcredit 596,511_ 596,51.L
Balanceat31.March2022 7r,000 3,016,460 407,498233,603 3,728,56L

Landand Land and
Buildings
2023
Buildings
'2022
f r.
Commitments arising in:
Lessthanoneyear 217,8t6 L08,000
Twotofiveyears 42O,O76 189,000
637,892 297,O00