2022-12-31-accounts - The Association Of British Theatre Technicians

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			Page
Reference and Administrative Details ofthe Association,		its Trustees and Advisers
Trustees' Report			2-25
Trustees' Responsibilities Statement			26
Independent	Examiner's Report		27-28
Consolidated	Statement of Financial Activities		29
Consolidated	Balance Sheet		30-31
Association	Balance Sheet		32-33
Notes to the	Financial Statements		34-53

Trustees		Alexander Cann
		Nicola Scott (resigned		12July 2023)
		Louise Birchall
		Caroline Rouse (resigned			12July 2023)
		Michelle Burgess
		Andrew Franks
		Emma Wilson
		Anton Woodward	OBE
		Peter Maccoy (resigned			12July 2023)
		Oliver Brown
		Benjamin Stephen
		David Evans (appointed			12July 2023)
		Anette Ollerearnshaw		(appointed		12	July 2023)
		Mathew Smethurst-Evans			(appointed		12July 2023)
Company	registered
number		1231725
Charity registered
number		282069
Registered	office	6th Floor
		2 London Wall Palce
		London
		EC2Y 5AU
Accountants		MHA
		Chartered Accountants
		Statutory Auditor
		6th Floor
		2 London Wall Place
		London
		EC2Y 5AU
Bankers		Royal Bank ofScotland
		40 Islington High Street
		London
		N1 8XB

		2022	2021	2020	2019	2018	2017
Fellows		26	26	22	22	22
Honorary	Members	14	13		14		15
Members		324	329		370	316	303
Associates		1217	1110	1258	1168	1255	1291
Affiliated	Organisations	241	209	199	226	217	199
TOTALS		1822	1687	1839	1&00	1825	1827

				Unrestricted	Total	Total
				funds	funds	funds
			Note	2022f	2022 E	2021 E
Income from:
Donations, royalties	and grants			11,838	11,838	39,467
Charitable activities				124,942	124,942	114,402
Other trading activities				447,661	447,661	121,584
Investments				1,760	1,760	2,345
Total income				586,201	586,201	277,798
Expenditure on:
Non charitable trading		activities		300,470	300,470	56,468
Charitable activities				248,589	248,589	220,319
Total expenditure				549,059	549,059	276,787
Net movement in funds				37,142	37,142	1,011
Reconciliation offunds:
Total funds brought	forward			296,354	296,354	295,343
Net movement in funds				37,142	37,142	1,011
Total funds carried	forward			333,496	333,496	296,354

					2022		2021
			Note		E
Fixed assets
Tangible assets			14		1,620		6,289
					1,620		6,289
Current assets
Stocks			16	1,647		3,883
Debtors			17	144,971		72,185
Cash at bank and	in hand			410,288		352,453
				556,906		428,521
Creditors: amounts	falling due within one
year			18	(201,032)		(114,456)
Net current assets					355,874		314,065
Total assets less	current liabilities				357,494		320,354
Creditors: amounts	falling due after more
than one year			19		(24,000)		(24,000)
Net assets excluding		pension asset			333,494		296,354
Total net assets					333,494		296,354
Charity funds
Unrestricted funds			20		333,494		296,354
Total funds					333,494		296,354

	Unrestricted	Total
	funds	funds
	2022	2022
	F	E
Donations	11,632	11,632
Royalties	206	206
	11,838	11,838

		Unrestricted	Total
		funds	funds
		2021	2021
		E	E
Donations		16,242	16,242
Royalties		349	349
Grants		13,000	13,000
Coronavirus	Job Retention Scheme grant	9,876	9,876
Total 2021		39,467	39,467

Unrestricted	Total
funds	funds
2022f	2022f
124,942	124,942

Unrestricted	Total
funds	funds
202'l	2021
E
114,402	114,402

			Unrestricted	Total	Total
			funds	funds	funds
			2022	2022	2021
			E
Fundraising			772	772
Income from non charitable	trading	activities

			Unrestricted	Total
			funds	funds
			2022f	2022 F
Trading	subsidiary	income	446,889	446,889
			Unrestricted	Total
			funds	funds
			2021	2021
Trading	subsidiary	income	121,584	121,584

		Unrestricted	Total
		funds	funds
		2022	2022
		f.
Investment	income	1,217	1,217
Interest receivable		543	543
		1,760	1,760
		Unrestricted	Total
		funds	funds
		2021	2021
Investment	income	2,330	2,330
Interest receivable		15	15
		2,345	2,345

		Unrestricted	Total
		funds	funds
		2022 F	2022f
Cost ofsales		296,201	296,201
Administration	expenses	4,269	4,269
		300,470	300,470

								Unrestricted	Total
								funds	funds
								2021	2021
								E
	Cost of	sales						52,295	52,295
	Administration			expenses				4,173	4,173
								56,468	56,468
8.	Analysis		ofgrants
								Grants to	Total
								Individuals	funds
								2022 F	2022f
	Grants,	Members'			services			3,750	3,750
								Grants to	Total
								Individuals	funds
								2021	2021
								E	E
	Grants,	Members'			services			4,250	4,250
9.	Analysis		ofexpenditure			on charitable	activities
	Summary		by	fund	type
								Unrestricted
								funds	Total
								2022	2022
									E
	Members'		services					248,589	248,589

Summary	by fund type (continued)
		Unrestricted
		funds	Total
		2021	2021
		E	E
Members'	services	220,319	220,319

		Activities	Grant
		undertaken	funding of	Support	Total
		directly	activities	costs	funds
		2022f	2022 E	2022 f.	2022 F
Members'	services	836	3,750	244,003	248,589
		Activities	Grant
		undertaken	funding ol	Support	Total
		directly	actlwtles	costs	funds
		2021	2021	2021	2021
		E	E
Members'	services	720	4,250	215,349	220,319

			Total	Total
			funds	funds
			2022	2022
			f.	F
Staff costs			164,974	164,974
Depreciation			6,436	6,436
Water charges			(47)	(47)
Office Equipment		Rental	2,079	2,079
Insurance			3,096	3,096
Events			8,592	8,592
Governance	costs		4,026	4,026
Consultancy	fees		5,510	5,510
Bank charges			2,678	2,678
Printing, postage and stationery			4,071	4,071
Telephone			2,704	2,704
Advertising	and publicity		3,053	3,053
Web Site - annual		costs 8 maintenance	7,442	7,442
ITsupport			25,827	25,827
General expenses			1,367	1,367
Other staff costs			2,195	2,195
Total2022			244,003	244,003

	Analysis o	fs	uppo	rt c	osts (continued)
						Total	Total
						funds	funds
						2021	2021
						E
	Staff costs					113,932	113,932
	Depreciation					12,577	12,577
	Rent, rates	and electricity				32,049	32,049
	Repairs and maintenance					86	86
	Office equipment			rental		2,597	2,597
	insurance					3,609	3,609
	Committee	expenses				1,527	1,527
	Governance		costs			4,900	4,900
	Legal and professional				fees	1,734	1,734
	Bank charges					1,945	1,945
	Printing, postage			and stationary		5,222	5,222
	Telephone					2,793	2,793
	Advertising	and publicity				748	748
	Website					7,823	7,823
	IT Support					19,728	19,728
	Travel					49	49
	General expenses					1,455	1,455
	Other staff costs					2,575	2,575
	Total 2021					215,349	215,349
11.	Governance		costs
						2022	2021
						E	E
	Independent		examiner's		remuneration	4,026	5,000
	Meeting expenses						282
						4,026	5,282

	Group	Group	Association	Association
	2022	2021	2022	2021
			f.	E
Wages and salaries	147,986	100,643	147,986	100,643
Social security costs	12,548	9,131	12,548	9,131
Pension costs	4,440	4,158	4,440	4,158
	164,974	113,932	164,974	113,932

Group	Group	Association	Association
2022	202'I	2022	2021
No.	No.	No.	No.

Group	Group
2022	2021
No.	No.

	Office	Website
	equipment	development	Total
Cost or valuation
At 1 January 2022	26,534	37,731	64,265
Additions	1,768		1,768
Disposals	(25,264)		(25,264)
At 31 December 2022	3,038	37,731	40,769
Depreciation
At 1 January 2022	26,535	31,442	57,977
Charge for the year	147	6,289	6,436
On disposais	(25,264)		(25,264)
At 31 December 2022	1,418	37,731	39,149
Net book value
At 31 December 2022	1,620		1,620
At31December 2021		6,289	6,289

	Investments
	in
	subsidiary
Association	companiesf
Cost or valuation
At 1 January 2022	22
At 31 December 2022	22
Net book value
At 31 December 2022	22
At 31December 2021	22

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						Group	Group
						2022f	2021f
Finished	goods	and	goods	for	resale	1,647	3,883

		Group	Group	Association	Association
		2022f	2021	2022	2021f
Due within one year
Trade debtors		29,388	2,969	1,050	3,494
Amounts owed by group undertakings				220,349	96,554
Other debtors		351	8,357	6,111	5,800
Prepayments	and accrued income	115,232	60,859	5,385	6,009
		144,971	72,185	232,895	111,857

		Group	Group	Association	Association
		2022f	2021 f	2022 f	2021
Trade creditors		16,184	16,154	11,703	7,637
Other taxation and social security		5,479	5,195	5,479	5,195
Other creditors		12,500	12,500	12,500	12,500
Accruals and deferred	income	166,869	80,607	40,832	28,091
		201,032	114,456	70,514	53,423

					Group	Group	Association	Association
					2022f	2021 f	2022 f	2021f
Deferred	income at		1 January 2022		74,174	68,641	6,687	44,641
Resources deferred			during the year		102,336	50,174	16,874	6,687
Amounts	released	from previous		periods	(50,174)	(44,641)	(6,687)	(44,641)
					126,336	74,174	16,874	6,687

Group	Group
2022 f.	2021f
24,000	24,000

Stateme	nt of	funds	- curren	t year
								Balance at
				Balance at 1				31
				January			Transfers	December
				2022 E	Income F	Expenditure f	in/out E	2022 K
Unrestricted		funds
Designated funds
Contingency fund				95,000				95,000
Tap This	fund			5,000		(1,537)	1,537	5,000
Publication fund				20,000	10,417	(19,313)	8,896	20,000
Training	fund			20,000	108,541	(72,857)	(35,684)	20,000
				140,000	118,958	(93,707)	(25,251)	140,000
General	funds
General	Funds	1		156,354	467,241	(455,352)	25,251	193,494
Total Unrestricted			funds	296,354	586,199	(549,059)		333,494

Statemen	t	offunds	- prior ye	ar
								Balance at
				Balance at				31
				1January			Transfers	December
				2021	Income	Expenditure	in/out	2021
					E	E		E
Unrestricted		funds
Designated		funds
Contingency		fund		95,000				95,000
Tap This	fund			5,000		(1,537)	1,537	5,000
Publication		fund		20,000	14,111	(13,133)	(979)	19,999
Training	fund			20,000	47,750	(28,132)	(19,618)	20,000
				140,000	61,861	(42,802)	(19,060)	139,999
General	funds
General	Funds			155,343	215,937	(233,985)	19,060	156,355
Total Unrestricted			funds	295,343	277,798	(276,787)		296,354