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2020-12-31-accounts

Page no.
A Chairman’s Statement 1
B Festival Reports 2-5
C Directors’ Annual Report 6-11
D Independent Auditor’s Report 12-15
E Statement of Financial Activities 16-17
(also summary income and expenditure report)
F Balance sheet 18
G Statement of Changes in Equity 19
H Cash Flow Statement 20
I Notes to the Financial Statements 21-36

2020 2019
Income £ £
Ticket Sales 152,523 2,937,261
Sponsorship: Cash and in-kind 736,789 1,591,266
Grants and Donations - Trusts, Culture Recovery Fund and Others 1,752,683 749,697
Grant - Arts Council 421,480 213,551
In-kind Support 25,900
Patrons and Members 427,684 551,326
Miscellaneous 6,454 395,900
CF Productions ticket booking fee 2,108 69,644
Total Income 3,499,721 6,534,545
Expenditure
Programme Costs 661,048 3,458,213
Fees and Salaries 1,533,175 1,755,032
Marketing and Sponsorship 226,453 454,962
Administration 247,877 770,654
Unwind of discount on interest free loans (16,314) 15,810
Total Expenditure 2,652,240 6,454,671
Movement in Reserves 847,481 79,874

Note Unrestricted Restricted Total Total
No. Funds Funds 2020 2019
£ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and Legacies 2 2,154,392 312,937 2,467,329 1,380,915
Income from Charitable
Activities 5 291,973 - 291,973 3,491,528
Other Trading Activities 3 738,897 - 738,897 1,660,910
Investments 4 1,522 - 1,522 1,192
TOTAL INCOME AND
ENDOWMENTS 3,186,784 312,937 3,499,721 6,534,545
Raising Funds 6 514,183 514,183 776,386
Charitable Activities 7 1,843,430 310,941 2,154,371 5,662,475
TOTAL EXPENDITURE 8,9 2,357,613 310,941 2,668,554 6,454,671
NET INCOMING RESOURCES 829,171 1,996 831,167 95,684
Other gains/(losses) 10 16,314 - 16,314 (15,810)
NET MOVEMENT IN FUNDS 845,485 1,996 847,481 79,874
Total Funds brought forward at
31 December 2019 180,651 76,090 256,741 176,867
Funds carried forward at
31 DECEMBER 2020 1,026,136 78,086 1,104,222 256,741

Note Unrestricted Restricted Total Total
No. Funds Funds 2020 2019
£ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and Legacies 2 2,154,392 312,937 2,467,329 1,380,915
Income From Charitable
Activities 5 291,973 - 291,973 3,491,528
Other Trading Activities 3 736,789 - 736,789 1,591,267
Investment Income 4 11,464 - 11,464 9,551
TOTAL INCOME AND
ENDOWMENTS 3,194,618 312,937 3,507,555 6,473,261
Raising Funds 6 357,258 357,258 528,838
Charitable Activities 7 1,878,230 310,941 2,189,171 5,941,552
TOTAL EXPENDITURE 8,9 2,235,488 310,941 2,546,429 6,470,390
NET INCOMING RESOURCES 959,130 1,996 961,126 2,871
Other gains/(losses) 10 16,895 - 16,895 (14,688)
NET MOVEMENT IN FUNDS 976,025 1,996 978,021 (11,817)
Total Funds brought forward at
31 December 2019 204,003 76,090 280,093 291,910
Funds carried forward at
31 DECEMBER 2020 1,180,028 78,086 1,258,114 280,093

F Balance Sheets
Consolidated **Cheltenham ** Festivals
Note 2020 2019 2020 2019
£ £ £ £
Fixed Assets
Tangible Assets 11 75,653 71,818 74,730 70,313
Investments 12 1 1
75,653 71,818 74,731 70,314
Current Assets:
Debtors 13 436,026 514,630 597,303 554,234
Cash in hand 1,391,681 826,061 1,370,529 792,486
1,827,707 1,340,691 1,967,832 1,346,720
Creditors: Amounts falling due
within one year 14 (667,499) (979,484) (652,810) (968,407)
Net Current Assets 1,160,208 361,207 1,315,022 378,313
Total Assets less current
Liabilities 1,235,861 433,025 1,389,753 448,627
Creditors: Amounts falling due
after more than one year 16 (131,639) (176,284) (131,639) (168,534)
Net Assets 1,104,222 256,741 1,258,114 280,093
Funds:
Unrestricted Funds:
General Reserve 17 1,026,136 180,651 1,180,028 204,003
Total Unrestricted Funds 1,026,136 180,651 1,180,028 204,003
Restricted Funds:
Education Reserves 17 78,086 76,090 78,086 76,090
Total Restricted Funds 78,086 76,090 78,086 76,090
Total Funds 1,104,222 256,741 1,258,114 280,093

Restricted Total
Funds **Unrestricted ** Funds
Consolidated Education Patrons Restricted and
Reserves General Reserve Resilience Unrestricted
Fund Funds
£ £ £ £
Opening Balances at 1 January 76,090 180,651 - 256,741
2020
Surplus for the year 1,996 525,128 320,357 847,481
Closing Balances at 31
December 2020 78,086 705,779 320,357 1,104,222
Restricted Total
Funds **Unrestricted ** Funds
Cheltenham Festivals Education General Reserve Patrons Restricted and
Reserves Resilience Unrestricted
Fund Funds
Opening Balances at 1 January
2020 76,090 204,003 - 280,093
Surplus for the year 1,996 655,668 320,357 978,021
Closing Balances at 31
December 2020 78,086 859,671 320,357 1,258,114

H Cash Flow Statement
2020 2019
Note £ £ £ £
Cash provided by
operating activities 19 668,038 7,685
Cash flows from investing activities
Interest income 1,522 1,192
Purchase of tangible fixed assets (33,609) (59,594)
Cash provided by/(used in ) investing
activities (32,087) (58,402)
Cash flows from financing activities
Repayment of loans (70,331) (50,333)
Cash provided by/(used in) financing
activities (70,331) (50,333)
(Decrease)Zincrease in cash and cash equivalents in
the year 565,620 (101,050)
Cash and cash equivalents at the beginning
of the year 826,061 927,111
Total cash and cash equivalents at the end
of the year 1,391,681 826,061

2020 2019
Unrestricted Funds: £ £
Donations / Charitable Trusts 753,917 249,067
Culture Recovery Fund 391,970 -
Job Retention Scheme 240 871 -
Grants - Arts Council 421,480 213,551
In-kind Support - 25,900
Patrons 323,066 327,977
Legacies 8,000 -
Education 15,088 63,790
Total Unrestricted Funds 2,154,392 880,285
Restricted Funds 312,937 500,630
Total Donations and Legacies 2,467,329 1,380,915

2020 2019
Unrestricted Funds: £ £
Donations / Charitable Trusts 753,917 249,067
Culture Recovery Fund 391,970 -
Job Retention Scheme 240,871 -
Grants - Arts Council 421,480 213,551
In-kind Support - 25,900
Patrons 323,066 327,977
Legacies 8,000
Education 15,088 63,790
Total Unrestricted Funds 2,154,392 880,285
Restricted Funds 312,937 500,630
Total Donations and Legacies 2,467,329 1,380,915

2020 2019
Unrestricted Funds: £ £
Sponsorship 594,389 1,324,186
Sponsorship-In-kind 142,400 267,080
Ticket Booking Fee 2,108 69,644
Total Unrestricted Funds 738,897 1,660,910
Restricted Funds - -
Total Other Trading Activities 738,897 1,660,910
**Income and Endowments from Other Trading Activities - Cheltenham ** Festivals
2020 2019
Unrestricted Funds: £ £
Sponsorship 594,389 1,324,187
Sponsorship-In-Kind 142,400 267,080
Total Unrestricted Funds 736,789 1,591,267
Restricted Funds -
Total Other Trading Activities 736,789 1,591,267
**4 ** Income and Endowments from Investments - Consolidated
2020 2019
Unrestricted Funds:- £ £
Bank interest 1,522 1,192

2020 2019
Unrestricted Funds:- £ £
Bank interest 1,522 1,192
Interest on loan to CF Productions Limited 9,942 8,359
11,464 9,551
25

**5 ** Income and Endowments from Charitable Activities - Consolidated Income and Endowments from Charitable Activities - Consolidated
2020 2019
Unrestricted Funds: £ £
Box Office Ticket Sales 152,523 2,937,261
Commission 6,306 134,987
Memberships 104,618 223,349
Broadcast Fees - 250
Programme Book - 2,220
Other Income (see Note 6) 28,526 193,461
Total Unrestricted Funds 291,973 3,491,528
Restricted Funds -
Total Income and Endowments from Charitable Activities 291,973 3,491,528
**5 ** **Income and Endowments from Charitable Activities - Cheltenham ** Festivals
2020 2019
Unrestricted Funds: £ £
Box Office Ticket Sales 152,523 2,937,261
Commission 6,306 134,987
Memberships 104,618 223,349
Broadcast Fees - 250
Programme Book - 2,220
Other Income (see Note 6) 28,526 193,461
Total Unrestricted Funds 291,973 3,491,528
Restricted Funds -
Total Income and Endowments from Charitable Activities 291,973 3,491,528

2020 2019
Unrestricted Funds: £ £
Salaries - Fundraising Team 309,458 293,764
Salaries - Box Office 99,807 146,904
Fundraising Team Expenses 16,037 52,646
Box Office Expenses 57,118 100,644
Other Expenditure 31,763 182,428
Total Unrestricted Funds 514,183 776,386
Restricted Funds - -
Total Expenditure on Raising Funds 514,183 776,386
2020 2019
Unrestricted Funds: £ £
Salaries 309,458 293,764
Fundraising Team Expenses 16,037 52,646
Other Expenditure 31,763 182,428
Total Unrestricted Funds 357,258 528,838
Restricted Funds - -
Total Expenditure on Raising Funds 357,258 528,838

2020 2019
Unrestricted Funds: £ £
Fees & Salaries 999,387 1,196,512
Production 384,897 1,789,142
Artistic Programme 26,188 977,487
Administration 183,975 699,680
Marketing 210,416 402,316
CBC In-Kind Support - 25,900
Education 10,274 39,013
Commissions 9,433 17,458
Programme Book - 7,900
Audit Fee 8,800 8,904
Governance 10,060 21,183
Total Unrestricted Funds 1,843,430 5,185,495
Restricted Funds 310,941 476,980
Total Expenditure on Charitable Activities 2,154,371 5,662,475

2020 2019
Unrestricted Funds: £ £
Fees & Salaries 999,387 1,196,512
Production 384,897 1,789,142
Artistic Programme 26,188 977,487
Administration 220,475 736,179
Box Office Commission - 243,481
Marketing 210,416 402,316
CBC In-Kind Support - 25,900
Education 10,274 39,013
Commissions 9,433 17,458
Programme Book - 7,900
Audit Fee 7,100 8,000
Governance 10,060 21,183
Total Unrestricted Funds 1,878,230 5,464,572
Restricted Funds 310,941 476,980
Total Expenditure on Charitable Activities 2,189,171 5,941,552

2020 2019
£ £
Salaries 1,304,409 1,412,708
National insurance costs 118,261 128,970
Pension costs 60,940 65,936
Total Staff Costs & Emoluments 1,483,610 1,607,614
2020 2019
£60,001 -£70,000 1 -
£70,001 -£80,000 1 1
2 1

Unrestricted Funds Unrestricted Funds
Consolidated Furniture and Plant and Computing Total
Fittings Equipment Costs Tangible
Fixed Assets
£ £ £ £
Cost
As at 1 January 2020 33,201 46,981 556,585 636,767
Additions in year - - 33,609 33,609
As at 31 DECEMBER
2020 33,201 46,981 590,194 670,376
Accumulated
Depreciation
As at 1 January 2020 30,673 21,770 512,506 564,949
Charge for year 1,486 7,598 20,690 29,774
As at 31 DECEMBER
2020 32,159 29,368 533,196 594,723
Net Book Value
As at 31 DECEMBER
2020 1,042 17,613 56,998 75,653
As at 31 December 2019 2,528 25,211 44,079 71,818
Cheltenham Festivals
£ £ £ £
Cost
As at 1 January 2020 20,622 46,981 361,610 429,213
Additions in year - - 33,609 33,609
As at 31 DECEMBER
2020 20,622 46,981 395,219 462,822
Accumulated
Depreciation
As at 1 January 2020 19,479 21,771 317,650 358,900
Charge for year 1,024 7,598 20,570 29,192
As at 31 DECEMBER
2020 20,503 29,369 338,220 388,092
Net Book Value
As at 31 DECEMBER
2020 119 17,612 56,999 74,730
As at 31 December 2019 __ 1,143 25,210 43,960 70,313

Consolidated Consolidated **Cheltenham ** Festivals
2020 2019 2020 2019
**£ ** **£ ** **£ ** £
Investment in Subsidiary - - 11
Market value at 31 December 1 1
Historic cost at 31 December - 11
Investments comprise:-
Consolidated **Cheltenham ** Festivals
2020 2019 2020 2019
£ £ £ £
Shares in CF Productions Limited - - 1 1
Investments at 31 December ___- - 1 1

Consolidated Consolidated **Cheltenham ** Festivals
2020 2019 2020 2019
£ £ £ £
Payments in advance 15,778 25,542 15,778 25,542
Trade and other debtors 420,248 489,088 419,326 488,166
Inter-company debtor - - 162,199 40,526
Total Debtors 436,026 514,630 597,303 554,234

Consolidated Consolidated **Cheltenham ** Festivals
2020 2019 2020 2019
£ £ £
Trade and other creditors 258,092 390,045 251,996 387,564
Deferred income (note 15) 369,243 503,420 369,243 503,240
Loans from individuals 8,331 50,334 - 42,000
Other taxes and social security costs 31,833 35,685 31,571 35,423
Total Creditors 667,499 979,484 652,810 968,407

Consolidated Consolidated **Cheltenham ** Festivals
2020 2019 2020 2019
£ £ £ £
Opening Balance at 1 January 2020 503,420 409,125 503,420 409,125
Amount released to Incoming Resources (503,240) (409,125) (503,240) (409,125)
Amount accruing during year 369,243 503,420 369,243 503,420
Closing Balance at 31 DECEMBER 2020 369,243 503,420 369,243 503,420

**Consolidated ** **Consolidated ** **Cheltenham ** Festivals
2020 2019 2020 2019
£ £ £ £
Loans from individuals 131,639 176,284 131,639 168,534

Restricted
Funds **Unrestricted ** Funds Total
Consolidated Restricted and
Education General Patrons Unrestricted
Reserves Reserve Resilience Funds
Fund
£ £ £ £
Opening Balances at 1 January 76,090 180,651 - 256,741
2020
Surplus / (Deficit) for the year 1,996 525,128 320,357 847,481
Closing Balances at 31
December 2020 78,086 705,779 320,357 1,104,222
Restricted
Funds **Unrestricted ** Funds Total
Cheltenham Festivals Restricted and
Education General Patrons Unrestricted
Reserves Reserve Resilience Funds
Fund
£ £ £ £
Opening Balances at 1 January 76,090 204,003 - 280,093
2020
Surplus / (Deficit) for the year 1,996 655,668 320,357 978,021
Closing Balances at 31
December 2020 78,086 859,671 320,357 1,258,114

Restricted
Funds **Unrestricted ** Funds Total
Consolidated
Patrons Restricted and
Education General Resilience Unrestricted
Reserves Reserve Fund Funds
£ £ £ £
Tangible Fixed
Assets 75,653 75,653
Current Assets
Debtors 436,026 436,026
Cash in hand 219,186 852,138 320,357 1,391,681
219,186 1,288,164 320,357 1,827,707
Creditors:
amounts falling
due within one
year (141,100) (526,399) (667,499)
Net Current
Assets/(Liabilities) 78,086 761,765 320,357 1,160,208
Total Assets less
Current
Liabilities 78,086 837,418 320,357 1,235,861
Creditors:
amounts falling
due after one year (131,639) (131,639)
Total Net Assets 78,086 705,779 320,357 1,104,222

Restricted Funds Unrestricted Funds Unrestricted Funds Total
Cheltenham
Festivals General Patrons
Education Reserve Resilience Restricted and
Reserves Fund Unrestricted Funds
£ £ £ £
Tangible Fixed
Assets - 74,730 - 74,730
Investments - 1 - 1
74,731 - 74,731
Current Assets
Debtors 597,303 597,303
Cash in hand 219,186 830,986 320,357 1,370,529
219,186 1,428,289 320,357 1,967,832
Creditors:
amounts falling
due within one
year (141,100) (511,710) (652,810)
Net Current
Assets/(LiabiIities) 78,086 916,579 320,357 1,315,022
Total Assets less
current liabilities 78,086 991,310 320,357 1,389,753
Creditors:
amounts falling
due after one year (131,639) (131,639)
Total Net Assets 78,086 859,671 320,357 1,258,114

2020 2019
£ £
Net incomeZ(expenditure) before other recognised
gains and losses 847,481 79,874
Interest (received)/paid (net of interest receivable) (17,836) 14,618
Depreciation 29,774 28,994
(Increase)Zdecrease in debtors 78,604 (270,423)
(Decrease)Zincrease in creditors (269,982) 154,622
Net cash provided by operating activities 668,038 7,685