Registered nUrn￿er
01375316
Brownsea Open Air Theatre Ltd
Report and Unaudited Accounts
For the Year Ended
31 December 2023

WNSEA
PEN AIR THEA
Registered Charity 278003
Annual Re
for 2023
The Trustees of Brownsea OP￿ Air Theatre Ltd present thetr Report and Accounts for the year 1st
January 2023 to 31st D￿mber 2023.
The Trustees have adopted the provbsions of the Statement of Rel￿MMended Practice (SORP}
'Accounting and Reporting by Charibes. eff￿tiVe 01 January 2015.
REFERENCE AND ADMINISTrA
E DETAILS
Rg
iStered Com
number
01375316
Char
Number
278003
Re
Mich￿1 Farley & AssoGiales Ltd
Suite 9
Pine Court BU￿￿e$S Centre
36 Gervis Road
Boumemouth
BH1 3DH
Trustees
D.M. Cherrett
C.R. Davenport
E.M Davenport
G.D. Hayton
D.A. Mallender
R.P. Sach
B. Woolton
Inde
endent Examlne
Mich￿1 Fadey & Asscciates Ltd
Sulte g
Pine Court Business Centre
36 Gervis Road
Boumemouth
BH1 3DH
Bank#rs
Nat Wesl
Boumemouth Castkpoint Centre
Casue Lane
West Boumemouth
BH8 9US

STRUCTURE GOVERNANCE AND MANAGEMENT
Governln
document
Brownsea Open Air Theatre Ltd is a Registered Chaiilable Company govemed by the Memorandum
and Arti¢le5 of Association (Company No. 01375316).
Inco¥porated 26 June 1978.
Rlsk Mana
emen
The Trustees have a duty to identsty and review the risks to whith the Chanty may be exposed and to
ensure appropriale controls are in place.
Con
litutlon
The Company is limited by Guarantee and has no share capital. In the event of the company being
wound up membets are each required to contn.bute an amount not exceeding £1.
Brownsea Open Air Theatre Limrted is refe￿ed to throughout the remainder of this report as BOAT.
Patrons
Andrew Jarvis- A professional Shakespearian Actor and Tutor
Michael Dobson - Director of the Shakespeare Insts'tute
Twstees
The trustees who served during the year￿￿[e..
R.P. Sach - (Chairl
D.M. Cherrett- (Treasurer)
P.L. Scott (￿54gned 23 September 2023)
E.M. Davenport
C.R. Davenport
G.D. Hayton
D.A. Mallender
R8cruitment and a
intmen
of T￿￿tee8
The DI￿¢torS of the Company are also charity trustees for the purpose of chanty law, and are referred
to as "Trustees" throughout the report. There are no members who are not Trustees. All members of
the Trustee body give their time voluntsrily. There are currenty seven Trustees. TtUStees are replaced
through personal recommendab'on of e￿$ting Trustees.
Trustees are rnade aware of their ￿pOnsIbIlibeS under the Companies Act and the Charits'es Act, and
all are made aware ofthe nalure of the *ork of the chanty.
Risk Mana
ement
The Trustees have not Mlentified any major risks to the Charity ss exposed.
On the practical front we operate a ngorous Health and Safety Policy. both for member5 of the
Company and for Ihe Genetal Publ￿. This Poly is revie*&l regularty annually.

OBJECTIVE AND ACTIVMES
Charitable Ob'ectlves and Activities
The purpose of the Charity is to advance the educatDn of the Public in the Arts. particularty in the art of
Drama. and to further the charitsble work of The National Trust and the Dorset Wildlife Trust (formerly
Dorset Trust for Nature Con5er¥atK)n).
Public Bonofit
tatement
In shaping our objectives for the year and p￿nnIng our athibes, the Trustees have considered the
Charity Commission's guidance on publ￿ benefit
B.O.A.T. is committed to Equal Opportunibe$ and to promoting theatre as an activty for all. We ensure
that all volunteers are treated equalty.
OveThiew 2023
Desprte the resignats.on of the pla￿S DIre￿or. for personal reasLMIs, at the end of June, and the
appalling weather at the end of and ￿Infi1ng of August BOATS prOdUc￿n of Romeo and Juliet
was very Successful with selkout perf0m￿nceS.
B.O.A.T.'s talks to I(￿al organisab.ons have continued. sL￿e$S￿lIY during 2023.
Rev
w and Achievem
nts 2023
Donationg
The followng donations were made
National Trust
Dorset Wildlife Trust
Brownsea Island Volunteer Wardens
St John Ambulan
St Maws Church
Skinner Street United Refomied Church
Brownsea Scouts (for use of buggy)
11.41YJ
500
2(M)
200
200
Costumes premlses
We ar8 sts'll using the same unrt for our costttmes. The ffina￿al arrangements remain the same as
previously agreed and premises are Cu￿en￿Y leased until 31st March 2024. The new freeholders have
made il clear that they are happy for us to remain_ Further works have been done including the
installation of shuttefs which should enable costumes and props lo be taken oul and retumed by use of
a fork lift truck. Since the end of Twelfth Night the Costume and Props teams have worked to make
the storage more efficient. We first started making our own costumes in 2001 hawng hired, mostty
from the RSC, before that date. We continue to have an extremely well 5tccked wardrobe of costumes
made to a vèrv hiah stsndard ￿th new ones beirrfj made 8verv vear
Boat Tend•r
We currenwy tender only lo Brownsea Island Ferries
Sponsorship
Dorset Sothvare have sponsored us since 2019

Talks
We continue to respond to requests for talks to outside todies.
Our talks aim to give infomiation atrN)ut our charity in an entertaining and professional manner,
consistent w¢th our ethos of provwJing qualty tradIt￿nal Shakespeare. During 2023 BOAT delivered
five talks to'.-
3rd Ocolober- Probus Club of Poole
17th October- Probus Club of Parkstone
10th November- Friends of Wareham Library
15th November- Southb)ume Women's Institute
13th December- Womerb's Felbwship Group (Queens Park Boumemouth)
We have more tthkings for 2024
According to the knme available and the tsstes of the group who have reque51ed a talk. t%)th the content
and number and fields of expettise of the speakers is adjust&1 as required. There is a￿VayS a general
ac￿Unt of how BOAT began in 1964. Areas cover&J can include pract￿1 details of the set, props and
costumes, casting, technic￿ issues and details of the actual prc*Juction. contrasts betsveen "then" and
"novl, and how those listening M￿h1 be interested in joining in some way. On arriving at Probus Club
of Parkslone, it was discovered that many of the attendees had also been at the Poofe talk. The
SDe8ker Ihetefore talked on a differeni subiert wrth Ihe donation still qoinq to BOAT.
The aims are lo generate addits.onal income t(hvards the work of BOAT in support of the National Trust
and lo raise the profile of BOAT in order to sell more kkets and recfutt new volunteers.
FundRaising
We conb.nue to raise extra funding via Easy Fundraising and JustGNing. We also raise a small
amount of money by selling appropriate small ttema bespoke for BOAT, such as tote bags and badges.
2023 was the 60th Year of BOAT bringing Shakespeare to Brownsealsland
BOAT'S 60th year was marked by the prints'ng of a folkwup to our 50th Anniversary book. which
contained 60 memories of BOAT from cuffenl and fonner members of the cast. crew and audien￿.
Thi5 book is still on sale but has already raiseA more than enough tr) pay for its printing
2023 also saw Ihe 400th ann￿e￿ary of the productM)n of Shakespeare's First Folio. This vras marked
by a reception held by their Majesties King Charfes and Queen Camilla at Windsor Casue to which 5
long-standing members of BOAT were invited and were introduwj lo the lQ'ng himseff.

FINANCIAL REVIEW
Flnanclal Mana
ement and Reserves
Financial Management Policy controls ensure that all our assets are secure. The PoI￿Y meets all the
requirements of the Charibes Act 1993. Charity Commission guidelines 'lnlemal Financial Controls for
Chanbes, and 'Accounts'ng and Repotbng by Chanb'es.. Statement of Recommended Prathce120151'.
We keep a Reserve sufficient to provhje inibal funding for the next p￿luCI10n should the current
production unexpectedty incur a loss.
Prln¢i
al Fundln Source8
The Charity 1$ principally dependenl on income Irom the Annual Production.
Fina clal
tatem nt
The company made a profft of £ during the year 2023. Therefore the have been able to donate lo the
National TnJ5t and other organisations, from the money raised by our annual PrcKluction.
Trusloes Ros
nsiblllties
The Trustees are reswnsible for preparing the fina￿lar statements in accordance with appl*2ble law
and United Kingdom Generalty Accepted Accounting Practice.
Company law requires the Trustees to prepare financial statements for each financial year, which give
a true and fair view of the stale of affairs of the company and of the income or expenditure of the
company for that reriomj. In preparing those finanual statements. the Trustees are required lo..
Select Suitab￿ accounting wlictes and apply them consistenty.
Make judgements and estimates that are reasonable and prudent
Prepare the financial statements on the going concem basis unless il is inappropriate to presume that
the company will continue in business.
The TNstees are responsible for keeping proper ￿lUnting recordg vthich disclose reasonable
accuracy at any tsme the finanaal p%)sit￿In of the ¢ompany and to enable them to ensure that the
financial statements compty with the Companies A(* 2c￿. They are aL￿ ￿SponsIble for safeguarding
the assets of the Company and hence for taking reasonatAe steps for the prevention and deteCt￿n of
fraud and other irregulanb"es.
The Tnjstees. report has been prepared in accordance with the Ststement of Recommended practice
'Accounting and Rewrting by Charibe5' {SORP 2015) and in axordance the S￿la1 provisions
of part 15 of the CoMpan￿S Act 2006 relattng to small Compan￿$.
Approved by the Trustees on
2024
D. CHERRETh- TRUSTEE

Brownsea Open Alr Theatre Ltd
Chartered Accountants. roport to the board ol d[recio￿ on the preparation of the unaudited
Statutory accounts of Brownsea Open Air Theatre Ltd forthe year ended 31 D￿ern￿er 2023
In order to assk%l you lo fuffil your duw under the Ccffipon￿ Act 2(MJ6. we have prepared for your
approval the accounts of Brownsea Open Air Theatre Ltd for the year ended 31 December 2023
which comprise of the Profrt arKI Loss Account. the Balance Sheet and the reLated notes from the
ccmnpany's ￿jnting T￿0￿dS and from inf¢￿rnakn and exp￿V￿$ have gNen us.
As a practising M￿nber fim of the Institute of Chartered AfYX)untants in England and Wal8s. w8 are
subject to its ethical and other professK)nal requirements which are Iktsiled at
vmw.icaew.comlen1membet51r￿ukIIonS-standards-and-gUmlance
Ourwork ha5 been undertaken ￿ a￿ordance with IC4EW T￿hn￿￿1 Release 07116 A4F.
Michael Fadey & Associat￿ ￿mI
Chartered Accountants
Suite 9
Pine Court Business Centre
36 Gervis Road
Bournemouth
BH13DH

8rown¥ea Open Alr Theatre Ltd
Statement of Finaneial Activities
for the year ended 31 D•e•mber 2023
2023
2022
Incomlng and endowments from:
Donations and legacie¥
Charrtabk ￿tIvItieS- fundraising ]￿e
Total
426
122.959
123,385
588
116.723
117,311
Charitable aclviiies- fundrassing costs
Administrative expenses
90,202
25,808
116,010
75.651
23,773
99,424
Net incomollexpenditure)
7.375
17.887
UK Government Cowd-19 grant
Net movement In funds
7.375
17,887
7.375
17.887
Reconciliation of funds
Total funds brought foThwd
62,935
45.048
Totsl funds carrled forwavd
70,310
62,935

Brownsea Open Air Theatre Ltd
Registered number:
Balan¢e Sheet
as at 31 December 2023
01375316
2023
2022
Fixed assets
Tang￿le assets
2.358
3.144
Current assets
Cash at bank arKI in hand
68.612
60,391
Creditors: amounts falling due
within one year
1660)
16001
Net currgnt assets
67.952
59.791
Net assets
70.310
62,935
Capltal and reser¥es
Profrt and kjss &count
70.310
62,935
Shareholderfs fund¥
70,310
62,935
The directors are satisfied that the company ts entttled to exemOK)n frLYn the requiremont lo obtain
an audit under S￿1)n 477 of the Companies Act 2006.
The member has not required the company to oblan an ajdit in ￿C￿dan￿ with Secti￿ 476 of the
The directors 8ckn￿Aedge their responsibilities for cOMp￿.ng with the requ1￿mentS of the
Companies Act 2006 wrth rosF*Ct to ￿Unting r￿Or(1S and the preparatbjn of ac¢(yJnts.
The accounts have been prepared and deliVe￿d in arXOrdan￿ with the special provisions
applicable to cOmpan￿S subject to the small companies regime. The profit and loss &count has nol
been deliver￿1 lo the Reg￿trar of Crynpanies.
D Cherrett
Director and tnjslee
Approved by the Council of Marwent and the trustees on .....................

Brownsea Open Air Theatre Ltd
Statement of Cash Flows
for the year ended 31 December 2023
2022
Operating activities
Profrtllloss) for the finanryal year
7.375
17.887
Adjustmonts for.
DepreCiat￿n
Dècrease in St￿kS
Deerease in deblors
Increase in creditors
8.221
Cash genera￿1 by opw*ing actsv
8,221
18.935
Invosting activltles
Payments lo acquire tslvJib￿ fixed assets
Cash gener8t&J by investing &liwt
Net cash generat•d
Cash generated by operating actNibes
Cash generated by investing a#ivi
8.221
18,935
Net cash generated
8,221
18.935
Cash and cash equivalents at 1 January
Cash and cash equNalents at 31 December
60,391
68,612
46,559
65,494
Cash and cash equNalents comprise:
Cash at bank
68.612
60,391

Brownsea Open Air Theatre Ltd
Notes to the Accounts
for the year ended 31 December 2023
Accountlng polkl¢s
Basis of pry>arntlon
The accounts have been prepared U￿fer the historical cost convention and in aecordanee wf(h
FRS 1￿2, the Charities Sorp (FRS 102) and the Financial Reporting Standard applicab￿ in the UK
and Republ￿ of Ireland las aFvIl￿ to small enttyes by secli)n 1A of the standard).
Incoming Resources
Voluntary income and dOnat￿l￿S are aceounted for as receNed by the charty. The income from
fundraising ventures is $hovm gross. with the assockqted costs included in fvjndraising costs. Any
permanent endcAvments are dealt with through the ststement of fina￿￿41 activit￿ when received.
Tangible fixedassets
Tangible fixed assets are measured at cost less accumulatTve depreciation and any a¢¢umulalive
impaiment losses. Depreciation is provi(led on all tangib￿ ￿ed assets, other than freehold land,
at rates ¢akulated lo write off the cost. estimated re5Klual fdlue. of each asset eventy over its
expected useful lrfe. as fOll￿￿s..
EqUipM￿t
25% reduciry baiarKe basis
Debto
Short temi debtors are measured al tran￿tiOn (whth is usualty ts invc4ce pr￿e}, less any
impaimienl Josses for bad and d(yJbtlul debts.
Croditors
Short term ¢roJtiors are measur￿1 at trdnsadion pri￿ (vthth is usualty the invoice pr￿e1.
Provisions
Provisions {￿ liabilrties of uncertain timing or ￿n￿nI) are recognkwj Wh￿ is an oblvJation al
the reporting data as a ￿sum of 8 past even( it is probabk that economic benefrt wll ￿ transferred
to settle the obliga￿n a￿1 th& 8mount of the thiigatKin can be estimat8d reliabty.
10

Brownsea Open Alr Ththth Ltd
Notes to the Accounts
for the year ended 31 December 2023
2 Tangible r￿ed assets
Equipment
Cost
Al 1 January 2023
At 31 t)etynber 2023
125,098
125.098
Depreciation
At 1 JanLEary 2023
Charge for the year
At 31 De¢embw 2023
121.954
122.740
Net book value
At 31 December 2023
2,358
At 31 Decefflber 2022
3,144
3 Credltors: amounts falling du• within ono year
2023
2022
Other cr8ditors
600
4 Voluntew5
All productk)n$ are ￿orM￿ arKI by ￿lurrteers. all aspgcts d tha chariws day to day
actMbGs are vduntary, induding that of the Trustees. wryth no staff empbyed arKI remuneratbon
paid.
5 0th?r Infomiation
Brcr•Ynsea Open Air Theatre Ltd is a prpmte CoMp￿Y Iwnited by guarantee arbj incorporated in
England. Its registered off￿e is:
Suite 9
Pine Court Business Centro
36 GeNis Ro8d
Boumemouth
BH1 3DH
11

Brownsea Open Alr Theatre Ltd
Notes to the Accounts
for the year ended 31 De¢ember 2023
6 Incomé and costs
2023
2022
Fundraising incimne
Box office
Insurance daim
Programme sales
Sponsorship receipts
Other receipts
Bo0kJme￿hand1$e sales
118.343
110,932
154
3,979
3,071
45
122.959
149
116.723
Fundralslng costs
Theatre area rental
Seating and auditorium costs
Set costs
Lighting and sound
Costumes and make up
Properties
Boat hire
Room hire and refreshments
Other prcrtjuctic￿ costs
4,867
18,797
4,243
9.802
3,792
19.590
1.319
9,C￿l
417
43,739
1.1C6
6.327
S¥).202
256
39,550
1,365
234
75.651
Administrativè èxpenses
Theatre running costs".
Costume storage costs
Insurance
3,614
1,702
3,311
1,7￿2
5,013
Govemance costs..
Telephone
PO Box
Slalionery and postwJg
Media advertising
Poslersmiersnickets pmt
AccKJuntancy fees
Companies House filir#J fee
Parkingltr8n5POrt
Repairs and mantenance
DepreCiat￿n
Charilabte donations
Sundry expense5
80
72
378
231
464
2,456
351
602
1,984
720
30
811
810
1,492
3,316
1,048
6,850
1.823
18,760
12.800
1.518
20,492
25.808
23.773
7 Other operating income
t)onalions (including Gfft Aid)
426
588
12