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2022-03-31-accounts

Page
Reference and Administrative
Details ofthe Company,
its Trustees and Advisers
Trustees'
Report
2-?
Independent
Auditors'
Report on the Financial Statements
8-11
Consolidated
Statement ofFinancial Activities
12
Consolidated
Statement ofFinancial Position
13
Company
Statement of Financial Position
14
Notes to the Financial Statements 15-33
SEVEN DIALS SEVEN DIALS PLAYHOUSE LIMITED PLAYHOUSE LIMITED
(A Company Limited by Guarantee}
REFERENCE AND ADMINISTRATIVE
DETAILS OF THE COMPANY, ITSTRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees Elliot Barnes-Worrell (resigned 31 December 2022)
Faye Castelow
lan Nicol
Andrew
Subramaniam,
Chair
Jamie Wilkes
Company registered
number 01353824
Charity registered
number 275934
Registered office 1ATower Street
London
WC2H 9NP
Company secretary Andrew
Subramaniam
Chief Executive Amanda
Davey
Independent auditors Nyman
Libson Paul LLP
Chartered
Accountants
Registered
Auditors
124 Finchley Road
London
NW3 5JS
Bankers Unity Trust Bank Pic
9 Brindley Place
Birmingham
B1 2HB

Restricted Unrestricted Total Total
funds funds funds funds
2022 2022 2022 2021
Note F
Income from:
Donations
and legacies
231,986 231,986 407,540
Charitable
activities
158,191 158,191 99,587
Other trading
activities
26,859 26,859 178,946
Total income 417,036 417,036 686,073
Expenditure
on:
Raising funds 8,754 8,754 1,175
Charitable
activities
692,494 692,494 451,813
Total expenditure 701,24S 701,248 452,988
Net (expenditure)iincome (284,212) (284,212) 233,085
Transfers
between
funds
16 (463,474) 463,474
Net movement
in funds before other
recognised
gains
(463,474) 179,262 (284,212) 233,085
Other recognised gains:
Gains on revaluation
offixed assets
2,637,406 2,637,406
Net movement
in funds
(463,474) 2,816,66S 2,353,194 233,085
Reconciliation
offunds:
Total funds brought
forward
463,474 361,586 825,060 591,975
Net movement
in funds
(463,474) 2,816,668 2,353,194 233,085
Total funds carried forward 3,178,254 3,178,254 825,060

2022 2021
Note
Fixed assets
Tangible assets 12 3,814,230 1,197,175
3,814,230 1,197,175
Current assets
Debtors 13 147,987 120,823
Cash at bank and in hand 84,423 344,201
232,410 465,024
Creditors: amounts falling due within one
year 14 (126,128) (68,334)
Net current assets 106,282 396,690
Total assets less current liabilities 3,920,512 1,593,865
Creditors: amounts falling due after more
than one year 15 (742,258) (768,805)
Net assets 3,178,254 825,060
Total net assets 3,178,254 825,060
Charity funds
Restricted funds 16 463,474
Unrestricted
funds
16 3,178,254 361,586
Total funds 3,178,254 825,060

2022 2021
Note E
Fixed assets
Tangible assets 12 3,813,379 1,1S6,040
3,813,379 1,196,040
Current assets
Debtors 13 147,987 86,187
Cash at bank and in hand 84,423 344,201
232,410 430,388
Creditors: amounts falling due within one
year 14 (165,148) (65,834)
Net current assets 67,262 364,554
Total assets less current liabilities 3,880,641 1,560,594
Creditors: amounts falling due after more
than one year 15 (742,258) (768,805)
Total net assets 3,138,383 791,789
Charity funds
Restricted funds 16 463,474 463,474
Unrestricted
funds
16 2,674,909 328,315
Total funds 3,138,383 791,789

Unrestricted Total Total
funds funds funds
2022 2022 2021
F
Donations 6,285 6,285 62,980
Grants (see analysis below) 225,701 225,701 344,560
231,986 231,986 40?,540
Analysis of grants
2022 2021
Arts Council England 142,181 251,000
Coronavirus Job Retention Scheme 32,592 93,560
London Borough ofCamden 50,928
225,701 344,560

2022 2021
E
Productions
Boxoffice income 41,326
Co-production income 20,000
Theatre tax relief 74,692
136,018
Other activities
Membership income 14,918 58,818
Hire income 7,255 40,769
22,173 99,587
Total income from charitable activities 158,191 99,587

Unrestricted Total Total
funds funds funds
2022 2022 2021
E
Other income (VAT refund) 126,721
Trading income from subsidiary - workshops 11,577 11,577 50,885
Bar, programme and merchandise income 15,282 15,282 1,340
Total 2022 26,859 26,859 178,946

Unrestricted Total Total
funds funds funds
2022 2022 2021
F
8,754 8,754 1,175
1,175 1,175

Activities
undertaken Support Total Total
directly costs funds funds
2022 2022 2022 2021
F F F
Charitabie expenditure 414,212 278,282 692,494 451,813
Total 2021 188,728 263,085 451,813
Analysis ofdirect costs
Total Total
funds funds
2022 2021
Staffcosts 174,855 1?2,108
Production - design fees 34,912
Production -cast fees 40,378
Production -costume fees 7,386
Production -stage, sound and photography fees 23,959
Production- technical fees 5,281
Production —travel expenditure 12,247
Production -Set construction 100,000
General expenditure 574 1,528
Ticketing fees 4,928
Tutors fees 4,620 13,577
Website maintenance 5,072 1,515
414,212 188,728

Total Total
funds funds
2022 2021
Staff costs 12,425 36,962
Subsidiary
expenditure
78,981
ITexpenditure 12,957 2,576
Marketing fees for rebranding 19,340 1,255
PR fees for rebranding 9,000
General
rebranding
expenditure 36,897 3,2QO
Rates 15,537 1,182
Electricity 6,361 12,730
Insurance 8,840 3,034
Printing,
stationery
& photocopying 16,637 12,660
General, subsistence 8 office expenditure 22,710 13,017
Provision
for bad debts
10,342
Telephone 5,002 8,325
Bank &credit card charges 5,196 8,046
Interest payable 33,828 27,775
Audit &accountancy fees 20,219 9,927
Consultancy
fees
11,290 'I2,417
Legal fees 1,150
Depreciation 30,551 30,998
278,282 263,085
9. Auditors'
remuneration
2022 2021
F
Auditors'
remuneration
12,00Q 11,455

Group Group Company Company
2022 2021 2022 2021
F
Wages and salaries 174,855 190,825 174,855 167,696
Social security costs 11,309 15,653 11,309 10,331
Contribution to defined contribution pension
schemes 1,116 2,592 1,116 2,592
187,280 209,070 18?,280 180,619
Group Group Company Company
2022 2021 2022 2021
No. No. No. No.
Theatre production and other charitable
activities 10 10

Long-term
leasehold Plant and Fixtures and
property machinery fittings Total
F F
Cost or valuation
At 1 April 2021 600,000 1,160,337 184,596 1,944,933
Additions 10,200 10,200
Revaluations 2,039,663 2,039,663
At 31 March 2022 2,639,663 1,160,337 194,796 3,994,796
Depreciation
At 1 April 2021 162,000 406,536 179,222 747,758
Charge for the year 6,000 23,207 1,344 30,551
On revalued assets (168,000) {429,743) (597,743)
At 31 March 2022 180,566 180,566
Net book value
At 31 March 2022 2,639,663 1,160,337 14,230 3,814,230
At 31 March 2021 438,000 753,801 5,374 1,197,175

Long-term
leasehold Plant and Fixtures and
property machinery fittings Total
E F
Cost or valuation
At 1 April 2021 600,000 1,160,337 179,815 1,940,152
Additions 10,200 10,200
Revaluations 2,039,663 2,039,663
At 31 March 2022 2,639,663 1,160,337 190,015 3,990,015
Depreciation
At 1 April 2021 162,000 406,536 175,576 744,112
Charge for the year 6,000 23,207 1,060 30,267
On revalued assets (16S,QQQ) (429,743) (597,743)
At 31 March 2022 176,636 176,636
Net book value
At 31 March 2022 2,639,663 1,160,337 13,379 3,813,379
At 31 March 2021 43S,000 753,801 4,239 1,196,040

Group Group Company Company
2022 2021 2022 2021
F E
Freehold
property
432,000 438,000 432,000 438,000
Plant and machinery 730,594 753,801 730,594 753,801
Fixtures and fittings 14,230 5,374 13,379 4,239
1,176,824 1,197,175 1,175,973 1,196,040
Debtors
Group Group Company Company
2022 2021 2022 2021
F F E
Due within one year
Trade debtors 2,626 9,737 2,626 9,737
Amounts
owed by group undertakings
67,139
Other debtors 33,426 111,086 33,426 9,311
Prepayments and accrued income 37,243 37,243
Tax recoverable 74,692 74,692
147,987 120,823 147,987 86,187

Group Group Company Company
2022 2Q21 2022 2021
F E F
Bank loans and overdrafts 45,610 26,667 45,610 26,667
Trade creditors 27,623 21,493 27,623 21,493
Amounts
owed to group undertakings
41,520
Other taxation and social security 6,871 6,564 6,871 6,564
Other creditors 1,123 2,72Q 1,123 2,720
Accruals and deferred income 44,901 10,890 42,401 8,390
126,128 68,334 165,148 65,834

Group Group Company Company
2022 2021 2022 2021
F E
Bank loans 592,258 618,805 592,258 618,805
Other loans 150,000 150,000 150,000 150,000
?42,258 768,805 ?42,258 768,805
Group Group Company Company
2022 2021 2022 2021
E E F
Repayable by instalments 375,983 330,472 375,983 330,472

Analysis of n et assets between funds - current year
Unrestricted Total
funds funds
2022 2022
E
Tangible fixed assets 3,814,230 3,814,230
Current assets 232,410 232,410
Creditors due within one year (126,128) {126,128)
Creditors due in more than one year (742,258) (742,258)
Total 3,178,254 3,178,254