2023-08-31-accounts

	a
	8		Restricted
		Unrestricted	Income	Endowment	Total this	Total last
	C0	funda E	funds E	funda E	year	year
Fixed assets Intangible assets (Note 15)		F01	F02	F03	F04	F05
Tangible assets (Note 14) Heritage assets (Nots 16)		442,510			442,510	449,078
Investments (Note 17)
Total fi/red assets Current assets		442 510			442 510	449 078
Stocks (Nots 18)		1,612			1,612	1,271
Debtors (Nots 19) Investments (Nots 17.4) Cash at bank and in hand (Nots 24) Total current assets	807 810	1,092 115314			1,092 115314	1,175 83,899 27,221 113566
Creditors: amounts falling due within
one year (Note 20)	811	1,657			1,657	1,076
Het current assets/Piabllides)	812	113657			113657	112490
Total assets less cunent liabilities	813	556 167			556 167	561 568
Creditors: amounts falling due after
one year (Note 20)	814
Provisions for liabilities	815
Total net assets orllabilltfes Funds ofthe Charity	818	556,167			556,167	561,568
Endowment funds (Note 27)	817
Resbicted income funds (Nota 27)	813
Unrestricted funds	810	556,167			556,167	561,568
Revaluation reserve
Total funds		556 167			556 167	561 568
Signed by one or two trustees on behalf of all the trustees		Signature		Print	Name	Date of approval
						dd/m
				BA SIBLEY		l'2./2 23
				P D MACKLIN		/a r2-Zg

(rj the nature ofany changes/	(rj the nature ofany changes/	N/A
(iijthe effectofthe change onincome and expense or
assets snd liabilibes	for the currant period/ and
(iiij where pracgcable,	the effect ofthe change in one or
mora futunr periods.
		N/A

(ij the natura ofthe pnor period error/	N/A
(iijforeach prior penod presented In the accounts, the
amount ofthe correcdon foreach account line item
slyected; and
(ii!jthe amount ofthe conectton at the beginning ofthe
earliest prior period presented in the accounts.

Note 2 2.2 INCOME Account)op policies	Note 2 2.2 INCOME Account)op policies	Note 2 2.2 INCOME Account)op policies	Note 2 2.2 INCOME Account)op policies
Thrs s/andsrd //si o/ accounting po/icies hss been a/yxired by I/w charity except forfhose ticked /Vo or Ty/a . Where s different or sdrfffkrntu po/rcy hss been adopted then this edalai/ed in the bcvr bskrw.
Recap ntuon	ofIncome		These ars induded in the Statement of F'smncial Actlvibes (SoFA)when:
			~ the charity becomes entibsd to the resources,
			rt is more Scaly than not that the trustees will receive the resources; and
			~ the monebuy value can be measured with ulticiimt reliability.
Offsetting			There has been no offsettlng ofassets and liabilities, or Income and expenses, unless required Prmitted by the FRS 102SORP or FRS102	or	No	N/s
Gmnts snd donabons			Grants and donabons are only included in the SoFA when the general income recognibon criteria are met (5.10to 5.12FRS102SORP).
			In the csee ofperformance related grants, income must only be recognised to the extent that the charity has provided the~goods or services as entrttemrmt tothe grant
			only occurs when the performance related condNons ara met (5.16FRS102SORP). Legacies are induded in the SOFA when receipt is probable, that is, when there has been grant ofprobate, the executors have~that there are uflickmt assets in Ihe estate and any conditions~to the legacy are either within the control ofthe		No	N/a
			charity or have been met.
Government grants Tax reclaims on donations and gifts			The charily has received government grants in the reporting period Gift Akl~is induded in income when there is a valid dedarstkm from the donor. Any Gift Aid amount iecovenm on s donabon is~to be perl ofthat gyt and is treated as an addition to the same fund as the inibal donation unkws the donor orthe	Yes	No	N/a
Contractual Income and performance related 9raIits			tenne ofthe appeal have peOfrrm otherwise. This is only induded in the SoFA once the chanty hes provided the rehled goods or services or met the~rehted conditions.		No	N/a
Donated goods			Donated goods are measured at fair value (the amount for which the asset coukl be exchanged) unhssim~ lo do so. The cost ofany stock ofgoods donated for rtistribution tobe~ rs deemed tobe
			the fair value ofthose gifts et the time oftheir receipt and they are recognised on receipt. In the reporbng period in which the stocks are distribuled, they are recognised as an expense at the carrying amount ofthe stocks at distribution
			Donated goods for resale are naasured at fair vakre on initial recognition, which is the
			expected proceeds from sale less the expected costs ofsale, and recognised in 'Income
			from other trading cttvretw' with the corresponding stock recognised in the balance sheet On its sale the value ofstock is charged against 'Income from other trading activities' and the proceeds from sale are aho recognised as 'Income from other trading activities.
			Goods donated for on-going use by the charity rse recognised as tangible fixed assets and induded in the SoFA as incoming resources when receivable.
			GiRs in kind for use by the chanty are induded in Ihe SoFAas income from donations whell~.		No	N/a
Donated services and facllldes			Donated services and fecilrees am included in the SOFA when recehied at the value of ths gift to the charity provided ths value oftha gift can be measured reliably. Donated series and faciltries that are consumed immediately ars recognised as income with an equivalent amount recognised as an expense under the~heeding in the SOFA.		No	N/a
Support costs			The charity has incurred expenditure on support costs.
Volunteer help			The value ofsny voluntary help received is nol induded in the accounts but is described in the trustees' annual report	Yes	No	N/a

income from	Interest,	This is induded in the accounts when receipt is probable and the amount recewable can		Yes
royalties and	dhridends	be Ineasur8d mflably,
Income from	membership	Membership subscn ptions received in ihe nature ofa gift are recognised in Donahons
subs crt ptl one		and Legacies.
		M~ip subscripfions which gives 8 member the right to buy services or other			0	8
		benefits ere recognised as income earned from the provision ofgoods and services as
		income from c aritable acbvifies.
Setriement of Insurance claims Investment gains and losses		Insurance daims are only indudM in the SoFAwhen the general income recognition criteria sre met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SOFA This indldes any realised or uniaslised gains or losses on the sale ofin~ and any gain or loss resufiing from revaluing Investments to market value at the end ofthe				N/8
		li8af.
2.3 EXPENDITURE		AND LIABILITIES
Usbglty recognlfion		Liabilifies are recognised where it is more kkely than not that there isa legal or
		consbudive obligation commtfing the charity to pay out resources and the amount ofthe
		obligafion can be measured with reasonable certainty.
Governance costs	and support	Support costs have been allocated between govemanoe costs end other supporL Governance coals comfxkm all costs xwolving public accountabdity ofIhe chanly and its compliance with regulabon and good pradics.
		Suppori costs indude central funchons and have been allocated to acbvity cost		Yes
		categoriss on 8basis consistent with the use ofresources, eg allocating property costs
		by floor areas, or per capita, alai/ costs by the time spent snd other costs by thar usage.
Grants with performance conditions		Where the charity gives a grant with conditions for Its payment being a spedfic level of serves or output to be provided, such grants are only recognised vr the SOFA once the redpient ofthe grant has provided the speciTied service or output			0	a
Grants payable without performance condtfions		Where there are no condibons attaching tothe grant that enables Ihe donor charity to realistically avoid the commitment, 8 lwbdity for the full funding obligation must be recognised.
Redundancy cost		The charity made no redundancy payments during the reporting period.
Deferred income		No materiel item ofdefensd incane has been induded In the accounts			No	N/a
Creditors		The charity has creditors which are measured al sstfienxmt wnounts less any trade discounts A ksbikty is measured onr~ at its hwloricel cost and then subsequently			No	a
Provisions for llablgfies		measured at Ihe best esbmate ofthe amount required to settle the obligation at the
		reporting date
Basic finandal instruments		The charity accounts for basic financial instruments on initial recognifion as per paragraph 11.7FRS102SORP. Subsequent measurement isas per paragraphs 11.17 to 11.19,FRS102SORP.
2.4ASSETS
Tangible fixed	assela for	These are capiteksed ifthey can be used for more Ihan one year, and cost at least	~540
use by charity
		They are valued at cost			No	N/a
Intangible fixed assets		Thsdep~ Ial88 end Inethods used are dlsckSed In nds 92. The charity has intangible fixed assets, thai w, non-monemry assets that do not have physical substance but are idenfifiatris and are controlled by the charity through custody or legal rights. The~rates and methods used ared~ in note 9.5			No	N/8
Herttage assets		They are valued atcost The chanty has heritage assets, that is, non-monetary assets with historic, artistic, sdemific, techllologlcal,~l orenv owllelrid quafitkm 01stiae hekl slid maintained prindpaily for their contribution to knowledge and culture. The~		Yea	No	N/a
		rates and methods used as disdosed in note 9.51.4.
				Yes	No	N/a
		They are valued at cost

Investments	Fixed asset investments fn quoted shares, traded bonds and sinker~sere
	valued at initially at cost and subsequently at fair value (their market value) at the year Snd The sama beatment ls spplfed to unlisted invesbrfenls UAI888 fai' valUS c&llnot be		No	N/8
	InessUfed feflably sf wlllch case Itls flleasUfed st cost less pasfflent.
	Investments held for resale or pending their sale and cash and cash equivalents wtlh a maturity dale ofless than 1 year sre treated ss current asset investments
S'tocks arid work In pfogfess	Stocks held for sale as part ofnoncharltable trade are measured at the haver orcost or net resksable value.	Yas	No	N/a
	Goods or services provided as part of8charitable activity are measured at net reeisable value based on the senrice potential provided by items ofstock
	Work in pragrsfw is valued at cost less any oresseable loss that fs likely to occur on the contracL	es
Current asset invsstmsrrm	Debtors (mduding trade debtors and loans receivable) sre measured on initial recognition at setdement fsnount after any trade discounts oramount advanced by the charity. Subseqfmntly, they are measured at the cash orother conskieration~to be received. The charity has hasin~ which d hokts for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These Indude cash on deposri and cash equivakmts with a maturity date oflese lhsn one year held for fnvestment purposes rather than to meet short term cash~ts as they fall due.	Yea Y	No	N/a
	They are valued at fair vakfe except where they qusrffy as basic financlal instruments

Note 3		Analysis	ofi	nco	me
								nestricum
							Uacustricuw	income	E cawcrwcx
							funds	funch	funds	venal funds	Prior year
Donations and legacies:							621			621
		L es
		General grants provided		by government/other
											2 667
		Membership subscriptions		and sponsorships
		wh a ins donst' Donated s facfiides and			services		1,442			1,442	2,409
Charitable		DawlishR~ Company			productions	Total	2,063			2,063	5,625
activities:		Use ofShaftesbury Theatre by outside hirers					47,624			47,624	35,514
							9971			9,971	4,671
						Total	57,595			57,595
Other trading		Table Top sales
acthritles:		Pr ramme adverthd
							376			376	255
						Total	376			376	255
Income from investments:		interest income Dividend income					2749			2,749	316
		Rental and leasi income
						Total	2749			2,749	316
Separate
material Item
of Income:
						Total
Other:	Conversion of endowment			funds into income
	Gain on disposal ofa tangible				fixed asset	held
	Gain on disposal ofa programme relaled
		t
	Royalties from the xploitatlon				of intellectual
		n
						Total
TOTAL INCOME										62783	46381
Other information:
All Income in the prior year wss unrestricted provide description snd smauntsi				except for: (please
Where any endowment fund ls acmvertsd			Into income In the
reporting period,		please give the reason	for	the	convsrsian.
Where any endowment fund 4converted Into Incame In the prior period, please give the reason for the~.
Within ths Income		Items above the folknving		items are material:
(please disclose amounts)	the nature, amount snd		any	prior year		N/A

Note 4			Analysis ofr	eceipts ofgovernment grants
							This year
							6
Government		grant 1
Government		grant 2
Government		grant 3
Other
					Total
							Last year f
Government		grant 1		Covid premises grants				2,667
Government		grant 2
Government		grant 3
Other
					Total			2,667
					Last	r
Please provide details ofany
unfuNlled	condhfons and other
contingencies		attaching	to grants that
have been	recognisedin income
					Last	r
Please give details ofother fonna of				None
government		assistance	from which
the charity	has dhactty		benefited.

Note 5 Donated g	oods, facili	ties and servic	es
Seconded staff				This year f:			Last year E
Use of property
Other
		This	ear		Last	ear
Please provide details ofthe
accounting policy for the rscognitton
and valuation ofdonated goods,		N/A			N/A
facilities and services.
Please provide details ofany unfulfilled
conditions and other contingencies
attaching to resources from donated		N/A
goods and services not recognised	in
income.
Please give details ofother forms of
other donated goods and services not
recognised in the accounts, eg
contribution ofunoald volunteers.

Note 6 Analysis ofexpenditure	Note 6 Analysis ofexpenditure	Note 6 Analysis ofexpenditure
			This	year			Last	year
			~Irkisd				~strictsd
		lbusstrlclsd	Income	andowmmrt			Inesms
Analysis		funds	funds	funds	Total funds	funds	funds	funds	Total funds
Ex ndlture on raisi funds:					8				2
Incurred seeking donabons
incurred seeking legacies
Incurred seeking grants
Operating membership schemtm		and
social loitenes
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company
undertaking noiFcharitabls trading '
acti
Adverbsing, marketing, direct	mail	and
Start up costs incurmd in generating
new source offuture income
Database development costs
Other trading activities
Investment management costs:
Porlfolio man costs
Cost ofobtaining investmtmt	advice
Investment administrabon costs
Intellectual property licencing	cosh
Rent collecbon, property repairs and
maintenance
Total e ndlture on ralsi	funds
Expenditure on chaNable acttvbtes:
Dawlish Repertory Company
roducbons etc.					32,244	27,130			27,130
ShaResbuly Theatre running	coals etc.
					35,940	26,871			26,871
Total expenditure on charihble
activiUes									54,001
Se arete material item ofe
Total
Other
Total other e ndlture
TOTAL EXPENtmURE									54,001

Thhr	year	Last year
	0	E

Independent examiner's	fees
Assurance services other than audit or independent		examination
Tax advhory fees

Please complete this nots Itthe cha 14.1Cost or voluaUon	rity	has any	tanggrle fared sssals	tanggrle fared sssals	tanggrle fared sssals	tanggrle fared sssals
			Freehold 4nd 6									Total
				bulknngs
At the beginning ofthe year					334,077					209,901		543,978
Addibons										2,056		2,056
Revaluabons
Disposal s
Transfers
At end ofthe year					334,077					211,957		548,034
142 DepreclaUon and 1mpalnnents
									20%RB	or 5%SL
At beginning ofthe year
Dlsposals
Depreaabon										8,624		8,624
Impairment
Transfers
At end ofthe year										103,524		103,524
14.3 Net book value
Net book value at the beginning ofthe	year				334,077					115,001		449,078
Net book value at the end ofthe year					334,077					108,433		442,	510
14.4 Impairment this year: Please pmvide a~ofdw evennr amt led to the rscognldon ornwarsrd ofan~loss.					circ	mstanctw		tyud
Last yeast Please pnwlde a scrtpdrm ofthe events				and	cbc	msfancrw		Uwt
lad to tlw mcognlgon ormverssl ofan		psinnent losa
14.6 RsvaluaUon
Ifan accoundng policy ofrsvsiuatkm	ls adopted,		please pnwhhk						This	r		Last	r
tha etyecdve date ofthe vrduagon									N/A		N/A
the name ofindspenderrt valuer, if ppgcstde
the methods appued and slgniBcsnt assumpdorw the canylng amount tied woukf have bean~had the						assets been
canted under dw costmodeL
14.6 Other disdosures
Pj Phuuw stale 8w amount of ororrbrg costs, ifany,~in tangible Used assets and the capitslissdon rate used. fig Please provtde the amount of~conmNnwnts forthe tired assets.							the construction of prbrtthm oftangible
(IIII Dotage ofthe saistsnce snd csnying		amounts ofpmpsrty,				plant	and
equipment to which the charity has forliabilides.	sstdcled Uds or			that are pledged			as	security	N/A

17.1 Fixed ssselu Investment	s	(please pr	ovkfe for ea	ch class ofInvestnumt)
				Invssulwllt
				properum	Total
Carrying (fair) value at beginning of penod Add: eddikons ioin~ during
pe nod'
Loss: rksposols sl csnying V8lue
Less: impalrments
Add: Reversal ofImps lmwnls
Adrp(deduct)r transfer ini(out) in	the
ponod
Add/(deduct)r net gain/gosa) on
revalue yon
Carrying (fwr) value at end ofyear
'Please speedy addnions rsmdung		fram
acquisitions through business	combinations,		If
any.

Fal'	vskw	atyssr Ond
Fair	vakw	at yosr end	Cost uws Impairment

17.6Concesslonary loans
			The yeer E	Lam your E
Amount ofconceeslonary loans made (ttu/Stdc tume nmde muy he dhmhumd In ageregnte pnnhhm/ that such~doss not obcme nhpuacmu
/onnnthm ).
	Total
Amount ofconcesslonary loans received llguatutc hnum Ivcdred mny he~SI~
prov/dcd tent such nggmgcdm does nor cecum
chpI Nugent Infonmtton).
Tenne and condldons eg hdemst rata, security
provided
Value ofany conocsskumry loans which have
been co/mnltted but not taken up atthe reporting date
Amounts payabte within 1year
Amounts paysbls alter mors gmn 1year Amrmnte recetvatde whhln 1year Anlounts~sftel' Slots gmn 1ymn
17.7Add/guest informagon
Please provide nfonna5on about the dgnigcancs ofInvesbnsnts to the chartttrs tlnandal podgon ol' pmfonnence sg.Ianna snd colnggolm ofloans orths uss ofhedging to manage flnsndal Itsk. For alli~ meaeunul at talr value, the		N/A
basis for drtsnnlnlng the value, lrlcludlng airy sssumpdone appged when using svatuagon		N/A
technkttm.
Where ~ charity has provided gnendal asmds sa ~ form ofsecurity, the csnylng mnount ofthe
financial asset pledged as security and the terms
and condlbons ndatlng to its pledge.

18.1 Please state the carrying a activities.	mount o	fsto	ck and w	ork in p	rogress analy	sed betwee	n
			Stock		Donated	goods
							Work In
		For	For	resale	For	For resale	progress
	distribution				distribution
Charitable activities:
Opening				1,271
Added In period				6,378
Expensed In period				6,037
Impaired
Closing				1,612
Other trading activities:
Opening
Added In period
Expensed In period
Impaired
Closing
Other.
Opening
Added In period
Expensed In period
Impelmd
Closing
Total this year				1,612
Total pmvious year				1,271
						Lest	veer
18.2 Please specify the carrying	amount	ofany
stocks pledged as security for gabiliUes			Nil			Nil

debtor	s orprepayments.	s orprepayments.
19.1	Analysis ofdebtom
Trade	debtors
Prepayments		and accrued income
Other	debtors
Total

This	year	Last	year
	1,092		1,175
	1,092		1,175

Trade debtors
Prepayments	and accrued income
Other debtors
Total

	This year		Last year
22.1 Please provide informafion about the significance of	No significance	No significance
financial Instruments (eg.debtors, creditors, investments
etc)tothe charity's financial poslfion or performance, for
example, the terms and condNons ofloans orthe use of
hedging to manage financial risk.
22.2 Ifthe charity has provided financlal assets as aform of
security, the canylng amount ofthe financial assets pledged as security and the terms and conltlons related to its pledge		NIA
should be given here.

Note	24 Cash	at bank and in hand
					This year	Last year
Short Short	term cash Investments term deposits	(krss than 3months	maturity	date)
Cash Other	at bank and on hand				25,962	27,221
Total

			This	ear	Last	r
Please provide details ofthe nature event	ofthe	None to report			None to report
Provide an estimate ofthe tlnanclal	efiisct
ofthe event ora statement that such an		Nil			Nii
estimate cannot be made

funds			p	urmmr funds;	msufcted tn	come Ainus tnoludu	g stmctet tr	usts, ofthe ch	erhyl end v- u	nnmtrfcted
					Fu					und
		Type PE,EE RorUR*	Pulpous	afld Reslnctlons	balances brought				Gains and	balances carried
Fund	names				forward 6	Income f		Transfsm 8	losses f	forward
Otbor	funds		Nia			62783 -	68 184			556 167
				Total Funds		62,783 -	68,184			556,167

'Keys	pE -psusaeut	eadawuwm	ihwdsi E	E -udawswruihsdsi	R-mstrtcted taco	ma lhsdr, tact	udng spsclsl tr	usts ofdu chsdly; sa	do- sshtcted
					Fund				Fund
		Type Ror	PE, EE UR*	Purpose and Rsstrkgons	balances brought				balances as Ivied
					forward	Income	Expenditure	Transhns	forward
Fund	names				5	8	E	E	f
					569,188	46381
				Total Funds	569,188				561,568

This e	ar
				Reason for transfer and	where endowment		is converted to Income,	Amount
				el	ower for Its conversion
Between	unrestricted		and
restricted	funds			N/A
Between	endowment		and
restricted	funds			N/A
Between	endowment		and
unrestricted funds				N/A
Last ear
				Reason for transfer and	where endowment		Is converted to Income,	Amount
				legal	povwrr for Its conversion
Between	unrestricted		and
restricted	funds			N/A
Between	endowment		and
restricted	funds			N/A
Between	endowment		and
unrestricted funds				N/A
27.4Designated		funds
This ear
Planned	use			Pu	ofthe desi	nation		Amount
				N/A
Last ear
Planned	use			Pu	ofthe des	nation		Amount
				N/A