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2021-03-31-accounts

Page
LegalandAdministrativeDetails 2
Trustees'Report 3
IndependentAuditor'sReport 22
ConsolidatedStatementofFinancialActivities 26
BalanceSheets 27
ConsolidatedStatementofCashFlows 28
NotestotheFinancialStatements 29

Note Unrestricted Restricted Total2021 Unrestricted Restricted Total2020
Funds Funds Funds Funds
£ £ £ £ £
INCOMEANDEXPENDITURE
Incomefrom
Donationsandgrants 2 3,027,719 234,679 3,262,398 1,819,568 715,957 2,535,525
Charitableactivities 3 517,921 - 517,921 3,010,736 - 3,010,736
Othertradingactivities 4 145,231 - 145,231 835,360 - 835,360
Investments 5 1,520 - 1,520 10,141 - 10,141
TotalIncome 3,692,391 234,679 3,927,070 5,675,805 715,957 6,391,762
Expenditureon
RaisingFunds 6 405,140 - 405,140 671,111 - 671,111
Charitableactivities 7 2,806,800 313,899 3,120,699 5,276,471 456,648 5,733,119
TotalExpenditure 3,211,940 313,899 3,525,839 5,947,582 456,648 6,404,230
NetIncome/(expenditure)
fortheyear
8 480,451 (79,220) 401,231 (271,777) 259,309 (12,468)
FundBalancesBrought
Forward
2,897,963 2,994,030 5,891,993 3,169,740 2,734,721 5,904,461
FundBalancesCarried
Forward
3,378,414 2,914,810 6,293,224 2,897,963 2,994,030 5,891,993

Group Charity
Note 2021 2020 2021 2020
FIXEDASSETS £ £ £ £
Tangibleassets 11 3,964,617 4,197,124 3,956,713 4,191,668
Investments 12 - 100 100
3,964,617 4,197,124 3,956,813 4,191,768
CURRENTASSETS
Stocks 6,255 8,269
Debtors 14 674,525 903,632 694,309 917,241
Cashatbankandinhand 2,639,259 2,078,825 2,625,667 2,062,797
3,320,039 2,990,726 3,319,976 2,980,038
CREDITORS:amounts
fallingdue
withinoneyear 15 (991,432) (1,295,857) (995,216)
(1,289,015)
NETCURRENTASSETS 2,328,607 1,694,869 2,324,760 1,691,023
NETASSETS 6,293,224 5,891,993 6,281,573 5,882,791
THEFUNDSOFTHE
CHARITY/GROUP
Restrictedfunds 17 2,914,810 2,994,030 2,914,810
2,994,030
Unrestrictedfunds
Tangiblefixedassetfund 18 1,465,060 1,533,777 1,457,156 1,528,321
Designatedfunds 19 1,010,000 560,000 1,010,000 560,000
Generalfunds 20 903,354 804,186 899,607 800,440
3,378,414 2,897,963 3,366,763 2,888,761
6,293,224 5,891,993 6,281,573 5,882,791

2021 2020
Note £ £
Cashinflowfromoperatingactivities:
Netcashprovidedbyoperatingactivities A 598,675 762,039
Cashinflowfrominvestingactivities:
Interestfrominvestments 1,520 10,141
Purchaseoftangiblefixedassets (39,761) (113,698)
Netcashusedininvestingactivities (38,241) (103,157)
Changeincashandcashequivalentsintheyear 560,434 658,882
Cashandcashequivalentsat1April2020 2,078,825 1,419,943
Cashandcashequivalentsat31March2021 B 2,639,259 2,078,825

2021 2020
£ £
Netincome(expenditure)(asperthestatementoffinancialactivities) 401,231 (12,468)
Adjustmentsfor:
Depreciationcharge 272,268 260,911
Interestfrominvestments (1,520) (10,141)
Decreaseinstocks 2,014 1,108
Decreaseindebtors 229,107 257,264
(Decrease)increaseincreditors (304,425) 265,365
Netcashprovidedbyoperatingactivities 598,675 762,039
B
Analysisofcashandcashequivalents
2021 2020
£ £
Cashatbankandinhand 2,639,259 2,078,825
Totalnetfundsandcashandcashequivalents 2,639,259 2,078,825

NCOMEFROMDONATI ONSANDGRAN TS
Unrestricted Restricted Unrestricted Restricted
Funds Funds 2021 Funds Funds 2020
£ £ £ £ £ £
ArtsCouncilgrants 687,933 - 687,933 675,504 - 675,504
DCMSCRFGrant 574,000 574,000
SmallBusinessGrant 25,000 - 25,000
FurloughGrants 784,292 - 784,292
Donations 956,494 234,679 1,191,173 1,144,064 715,957 1,860,021
Totalfunds 3,027,719 234,679 3,262,398 1,819,568 715,957 2,535,525

INCOMEFROMCHARITABLEACTIVITIES
UnrestrictedFunds
2021 2020
£ £
Theatreoperatingincome 458,411 2,596,724
Theatretaxrelief 59,510 414,012
Totalfunds 517,921 3,010,736

INCOMEFROMOTHERTRADINGACTIVITIES
Unrestricted Funds
2021 2020
£ £
Corporateactivities 113,335 388,125
Barrevenue 8,868 344,459
Othertheatretrading 40 76,783
Rentalincome 22,988 25,993
Totalfunds 145,231 835,360

INCOMEFROMINVESTMENTS Unrestricted Funds
2021 2020
£ £
Bankinterest 1,520 10,141
Totalfunds 1,520 10,141

Direct Support Direct Support
Activity Expenditure Costs 2021 Expenditure Costs 2020
£ £ £ £ £ £
Donations 97,824 4,079 101,903 169,065 3,736 172,801
Fundraisingevents 36,479 1,521 38,000 36,615 1,385 38,000
Corporateactivities 60,373 2,517 62,890 65,410 2,232 67,642
Barexpenses 194,247 8,100 202,347 337,051 7,407 344,458
Othertheatretrading 46,821 1,389 48,210
Totalfunds 388,923 16,217 405,140 654,962 16,149 671,111

Unrestricted Restricted Unrestricted Restricted
Funds Funds 2021 Funds Funds 2020
£ £ £ £ £ £
Directcostsof
operatingTheatre 2,694,447 301,334 2,995,781 5,155,420 446,172 5,601,592
Supportcosts 112,353 12,565 124,918 121,051 10,476 131,527
Totalfunds 2,806,800 313,899 3,120,699 5,276,471 456,648 5,733,119

NETINCOME(EXPENDITURE) Group
2021 2020
£
Netincome(expenditure)fortheyearis
statedaftercharging:
Depreciationoftangiblefixedassets 272,268 260,911
Auditor'sremuneration
-auditfees 18,220 17,225
-tax 2,950 2,860
-otherservices 1,800 2,175

10. STAFFCOSTSANDDIRECTORS'REMUNERATION 2021 2020
£ £
Totalemoluments:
Wagesandsalaries 1,929,611 2,879,926
NationalInsurance 151,792 189,933
Pensioncontributions 47,489 51,895
2,128,892 3,121,754
2021 2020
Number Number
Averagenumberofemployees(fulltimeequivalents):
TheatreArtists(Actors,supernumeraries,extras) 1 19
TheatreOperation 21 27
Development&Marketing 9 11
Education&Access 4 6
Administration&Finance 8 9
CateringCompany 6 6
49 78

Averagenumberofemployees(headcount):
2021 2020
Number Number
Charity 149 180
Catering 22 21
171 201
2021 2020
Number Number
£60,000-£69,999 1
£70,000-£79,999 1
£80,000-£89,999 1
£110,000-£119,999 1
£120,000-£129,999 1
2 3

TANGIBLEFIXEDASSETS
Freehold Fixtures,
landand Building fittingsand
buildings renovations equipment Total
Group £ £ £ £
Cost
At31March2020 2,133,229 3,594,106 2,601,330 8,328,665
Additions - - 39,761 39,761
At31March2021 2,133,229 3,594,106 2,641,091 8,368,426
Accumulateddepreciation
At31March2020 354,024 1,554,369 2,223,148 4,131,541
Chargefortheyear 27,476 88,638 156,154 272,268
At31March2021 381,500 1,643,007 2,379,302 4,403,809
NetBookValue
At31March2021 1,751,729 1,951,099 261,789 3,964,617
At31March2020 1,779,205 2,039,737 378,182 4,197,124
Freehold Fixtures,
landand Building fittingsand
buildings renovations equipment Total
£ £ £ £
Charity
Cost
At31March2020 2,133,229 3,594,106 2,576,451 8,303,786
Additions - - 34,585 34,585
At31March2021 2,133,229 3,594,106 2,611,036 8,338,371
Accumulateddepreciation
At31March2020 354,024 1,554,369 2,203,725 4,112,118
Chargefortheyear 27,476 88,638 153,426 269,540
At31March2021 381,500 1,643,007 2,357,151 4,381,658
NetBookValue
At31March2021 1,751,729 1,951,099 253,885 3,956,713
At31March2020 1,779,205 2,039,737 372,726 4,191,668


March2021isshownbelow.
2021 2020
Turnover 8,868 344,458
Costofsales (199,874) (324,043)
Gross(loss)profit (191,006) 20,415
Administrativeexpenses(netofmanagementfees) (7,424) (15,641)
Otheroperatingincome 193,479
(Loss)profitfortheyear (4,951) 4,774
Theassetsandliabilitiesofthissubsidiarywere:
Fixedassets 7,904 5,456
Currentassets 19,848 26,842
Creditors:amountsfallingduewithinoneyear (59,529) (59,124)
Totalnetliabilities (31,777) (26,826)
Aggregatesharecapitalandreserves (31,777) (26,826)

2021 2020
£ £
Turnover 492,221 2,826,471
Costofsales (551,731) (3,240,483)
Grossloss (59,510) (414,012)
Taxationfortheyear 59,510 414,012
Lossfortheyear
Theassetsandliabilitiesofthissubsidiarywere:
Currentassets 59,510 414,012
Creditors:amountsfallingduewithinoneyear (59,510) (414,006)
Totalnetassets 6 6
Aggregatesharecapitalandreserves 6 6
14. DEBTORS Group Charity
2021 2020 2021 2020
£ £ £ £
Duewithinoneyear
Tradedebtors 104,529 23,423 104,529
23,423
Amountsowedbysubsidiaryundertakings 79,300
427,628
Otherdebtors 59,524 419,322 8
5,303
Productioncostsinadvance 246,676 230,965 246,676
230,965
Prepaymentsandaccruedincome 263,796 229,922 263,796
229,922
674,525 903,632 694,309
917,241
15. CREDITORS:amountsfallingdue Group Charity
withinoneyear 2021 2020 2021 2020
£ £ £ £
Tradecreditors 78,927 182,492 78,788
182,331
Othertaxationandsocialsecurity 87,563 86,778 87,021
84,518
Othercreditors 167,455 118,275 171,920
113,854
Boxofficereceiptsinadvance 157,614 157,614
Accrualsanddeferredincome 657,487 750,698 657,487
750,698
991,432 1,295,857 995,216
1,289,015

erredincomerelatestogrant,sponsorship,donationan
chwillbespentinsubsequentyears.
dmembershipincomereceivedd uringtheyear
2021 2020
Groupandcharity £ £
Deferredincomebroughtforward 471,600 218,840
Releasedintheyear (470,879) (108,440)
Deferredintheyear 90,486 361,200
Deferredincomecarriedforward 91,207 471,600

1April 31March
2020 Income Expenditure 2021
GroupandCharity
Productionsfund 330,584 234,679 (150,010) 415,253
Capitalfund 2,663,446 (163,889) 2,499,557
Restrictedfunds 2,994,030 234,679 (313,899) 2,914,810
1April 31March
2019 Income Expenditure 2020
GroupandCharity
Productionsfund 635,957 (305,373) 330,584
Capitalfund 2,734,721 80,000 (151,275) 2,663,446
Restrictedfunds 2,734,721 715,957 (456,648) 2,994,030

1April Movement 31March
2020 inyear 2021
£ £ £
Tangiblefixedassetfund:
Charity
1,528,321 (71,165) 1,457,156
Subsidiaries 5,456 2,448 7,904
Group 1,533,777 (68,717) 1,456,060
1April Movementin 31March
2019 year 2020
£ £ £
Tangiblefixedassetfund:
Charity
1,603,220 (74,899) 1,528,321
Subsidiaries 6,796 (1,340) 5,456
Group 1,610,016 (76,239) 1,533,777

19. DESIGNATED 1April New 31March
2020 designation 2021
Groupandcharity £ £ £
Propertyredevelopmentfund 400,000 400,000
Maintenancereserve:
Repairsandrenewals 125,000 125,000
Equipmentreplacementreserve 35,000 35,000
Creative/SpecialSituationreserve 450,000 450,000
560,000 450,000 1,010,000
1April Utilised/ 31March
2019 Released 2020
Groupandcharity £ £
Propertyredevelopmentfund 400,000 400,000
Maintenancereserve:
Repairsandrenewals 125,000 125,000
Equipmentreplacementreserve 35,000 35,000
Creative/SpecialSituationreserve 150,000 (150,000)
Propertyredevelopmentfund
710,000 (150,000) 560,000

21. ANALYSISOFNETASSETS Tangible Netcurrent 2021
BETWEENFUNDS fixedassets assets Total
£ £ £
Group
Unrestrictedfunds
Tangiblefixedassetfund 1,465,060 - 1,465,060
Designatedfunds 1,010,000 1,010,000
Generalfunds 903,354 903,354
1,465,060 1,913,354 3,378,414
Restrictedfunds 2,499,557 415,253 2,914,810
3,964,617 2,328,607 6,293,224
Fixed Netcurrent 2021
Charity assets assets Total
£ £ £
Unrestrictedfunds
Tangiblefixedassetfund 1,457,156 1,457,156
Designatedfunds - 1,010,000 1,010,000
Generalfunds 100 899,507 899,607
1,457,256 1,909,507 3,366,763
Restrictedfunds 2,499,557 415,253 2,914,810
3,956,813 2,324,760 6,281,573

21. ANALYSISOFNETASSETS Tangible Netcurrent 2020
BETWEENFUNDS(continued) fixedassets assets Total
£ £ £
Group
Unrestrictedfunds:
Tangiblefixedassetfund 1,533,777 1,533,777
Designatedfunds 560,000 560,000
Generalfunds 804,186 804,186
1,533,777 1,364,186 2,897,963
Restrictedfunds 2,663,447 330,583 2,994,030
4,197,124 1,694,869 5,891,993
Fixed Netcurrent 2020
Charity assets assets Total
£ £ £
Unrestrictedfunds:
Tangiblefixedassetfund 1,528,321 1,528,321
Designatedfunds 560,000 560,000
Generalfunds 800,440 800,440
1,528,321 1,360,440 2,888,761
Restrictedfunds 2,663,447 330,583 2,994,030
4,191,768 1,691,023 5,882,791