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2022-03-31-accounts

REFERENCE AND ADMINISTRATIVE
INFORMATION
REPORT OF THE TRUSTEES 2-8
STATEMENT OF TRUSTEES' RESPONSIBILITIES
INDEPENDENT
AUDITOR'S REPORT TO THE TRUSTEES
9-11
STATEMENT OF FINANCIAL ACTIVITIES 12
BALANCE SHEETS 13
CONSOLIDATED
STATEMENT OF CASH FLOWS
14
NOTES TO THE ACCOUNTS 15-37

Unrestricted Designated Restricted 2022 2021
Note Fund Fund Fund Total Total
Income from:
Donations
and legacies
5 27,500 288,475 315,975 976,092
Income from charitable 6 1,139,931 310 1,140,241 (6,665)
activities
Income from other 7 292,748 292,748 220,520
trading
activities
Investment
income
83 83 203
Total income 1,460,262 288,785 1,749,047 1,190,150
Expenditure
on:
Charitable
activities
8 1,065,885 506,999 1,572,884 727,068
Raising funds 8 131,578 36,858 168,436 96,606
Total expenditure 1,197,463 543,857 1,741,320 823,674
Net income for the year 262,799 (255,072) 7,727 366,476
Transfer
between
funds 24,000 (24,000)
Transfer to Designated Fund (274,554) 274,554
Corporatioo
tox owed
11 63 198 63 198
Net movement
in
funds 75,443 274,554 (279,072) 70,925 366,476
Reconciliation
offunds:
Total funds 199,557 68,000 1,900,074 2,167,631 1,801,155
brought
forward
Total funds 275,000 342,554 1,621,002 2,238,556 2, 167,631
carried forward

Notes Group Group Charity Charity
2022 2021 2022 2021
Fixed assets
Tangible assets
Investment
in subsidiary
15

16—
1,876,064 1,927,815 1,876,064
1,927,815
19————
10——-—
Current assets 1,876,064 1,927,815 1,876,074 1,927,825
Stocks
Debtors and prepayments
Cash at bank and
in hand
17
18
4,893
I59,448
889913
2,292
128,896
703883
4,893
98,850
889904
2,292
131,496
703799
Creditors 1,054,254 835,071 993,647 837,587
Amounts
falling due
within one year 19 ~612985 ~402 642 ~612709 ~405 168
Net current assets 441 269 432429 380 938 432 419
Creditors
Amounts
falling due after
more than one year 19 (78,777) (192,613) (78,777) (192,613)
Net assets
Funds
Unrestricted 21 275,000 199,557 214,679 199,557
Designated 21 342,554 68,000 342,554 68,000
Restricted 22 1 621 002 1 90D074 1 621 DD2 1 900 074
Total funds ~34~ ~~3k ~7~

CONSOLIDATED
S
TATEMENT OF CASH FLOWS FO R THE YEAR EN DED 3 I MARCH 2022
Notes
2022 2021
Cash generated
by operating
activities
27 206,697 308,387
Cash flows from investing
Interest income
activities 83 203
Purchase
oftangible fixed
assets 15 ~20 750 ~85 946
Cash used in investing
activities
L20667} ~85743
Cash used in financing
activities
Increase
in cash and cash
equivalent in the year 186030 222 644
Cash and cash equivalent at the beginning ofthe year 703 883 481 239
Cash and cash equivalent at the end ofthe year

3.
Comparative
Statement of Financial
3.
Comparative
Statement of Financial
Activities
Unrestricted Designated Restricted 2021
Fund Fund Fund Total
Income from:
Donations
and legacies
66,432 909,660 976,092
Income from charitable
activities
Income from other trading
activities
(7,005)
220,260
340
260
(6,665)
220,520
Investment
income
203 203
Total income 279,890 910,260 1,190,150
Expenditure
on:
Charitable
activities
274,033 453,035 727,068
Raising funds 36,801 59,805 96,606
Total expenditure 310,834 512,840 823,674
Net income for the year (30,944) 397,420 366,476
Transfer between
Funds
193,216 (193,216)
Transfer to Designated Fund (68,000) 68,000
Corporation
tax owed
Net movement
in funds
94,272 68,000 204,204 366,476
Reconciliation
offunds:
Total funds
brought
forward
105,285 1,695,870 1,801,155
Total funds carried forward 199,557 68,000 1,900,074 2,167,631

Charity statem ent
of
financial activities
Unrestricted Designated Restricted 2022
Fund Fund Fund Total
Income from:
Donations
and legacies
27,500 288,475 315,975
Income from charitable
activities
1,514,876 310 1,515,186
Income from other 292,748 292,748
trading
activities
Investment
income
83 83
Total income 1,835,207 288,785 2,123,992
Expenditure
on:
Charitable
activities
Raising funds
1,437,806
131,725
506,999
36,858
1,944,805
168,583
Total expenditure 1,569,531 543,857 2,113,388
Net income
/ (expenditure)
for the year
265,676 (255,072) 10,604
Transfer from Restricted Fund 24,000 (24,000)
Transfer to Designated Fund (274,554) 274,554
Net movement
in funds
15,122 274,554 (279,072) 10,604
Reconciliation
offunds:
Total funds
brought forward
199,557 68,000 1,900,074 2,167,631
Total funds carried forward 214,679 342,554 1,621,002 2,178,235

FOR THE YEAR ENDED 31 M FOR THE YEAR ENDED 31 M ARCH 2022
Charity statement offinancial activities - Comparative
Unrestricted Designated Restricted 2021
Fund Fund Fund Total
Income from:
Donations
and legacies
Income from charitable
66,432
32,629
909,660
340
976,092
32,969
activities
Income from other 220,260 260 220,520
trading
activities
Investment
income
203 203
Total income 319,524 910,260 1,229,784
Expenditure
on:
Charitable
activities
273,987 453,035 727,022
Raising funds 36,799 59,805 96,604
Total expenditure 310,786 512,840 823,626
Net income for the year 8,738 397,420 406,158
Transfer
between
funds 193,216 (193,216)
Transfer to Designated Fund (68,000) 68,000
Net movement
in
funds 133,954 68,000 204,204 406,158
Total funds brought forward 65,603 1,695,870 1,761,473
Total funds carried forward 199,557 68,000 1,900,074 2,167,631

Donations
and legacies
Unrestricted Restricted 2022
Fund Fund Total
Donations
Grants
Sir George Martin Charitable Trust 2,000 2,000
Youth Music Fund 2,989 2,989
WMDC —Raise Your Voice 5,370 5,370
WMDC —Tourism
Recovery Fund
14,240 14,240
Creative
Minds —Conversation
Cafe 2,200 2,200
Creative
Minds —Conversation
Cafe 22/23 4,300 4,300
SWYP Creative
Minds - Chime
SWYP Creative
Minds —Chime
22/23 3,000
4,300
3,000
4,300
ACE Emergency
Resilience Grant 2
109,500 109,500
ACE Emergency
Resilience Grant 3
109,500 109,500
National Theatre —Speak Up 12,620 12,620
WDHCS —Chime 2022
WACCL 2021
5,000
5,000
5,000
5,000
WMDC UKCRF Grant Conv Cafe &
Raise Your Voice
5,076 5,076
West Yorks Resilience Fund 3,380 3,380
Community
Grant
WMDC LRS Grant 21,500 2I,500
WMDC Omicron
Grant
6,000 6,000
27,500 288,475 315,975
Total donations
and legacies
27,500 288,475 315,975
Investment
Income
Bank Interest

Donations
and legacies- Comparative
Donations
and legacies- Comparative
Unrestricted Restricted 2021
Fund Fund Total
P
Donations
Grants
Heritage
Fund
WMDC Emergency
Grant
EPSIF Project Comm Foundation
Creative
Minds 2020
30,000
Wakefield
48,157
3,180
2,750
48,157
30,000
3,180
2,750
National
Emergency
Fund- Leeds
The Art House Grants
Comm Found
10,000
10,000
2,500
10,000
12,500
ACE Emergency
Resilience Grant
35,000 35,000
¹IWIIIGrant Received Youth Social Action 4,171 4,171
Power to Change
Paul Hamlyn
Foundation
Grant
25,000
20,000
25,000
20,000
WMDC Wordfest 15,000 15,000
Nova Wakefield
LWW Small Grant
7,093 7,093
Key Fund Investment
Grant
Theatres Trust Capital Grant
50,000
5,000
50,000
5,000
Arts Council Grant Recovery Fund 475,000 475,000
WMDC Building
Light Up
Garfield Weston Foundation
840
200,000
840
200,000
LEP Grant 2,750 2,750
WMDC LRS Grant 26,432 26,432
NOVA Live Well Wakefield
2
3,219 3,219
66,432 909,660 976,092
Total donations
and legacies
66,432 909,660 976,092
Investment
Income
Bank Interest

Charitable
activities
Unrestricted Restricted 2022
Fund Fund Total
F
Income from Charitable Activities:
Operation ofthe Theatre
Boxoffice
Other theatre iaco.me
Touring income
Education
and outreach
income
Theatre production
charges
Theatre hires
Ticket levies
727,994
14„691
125,083
91,158
93,092
10,036
77,877
310 727,994
14,691
125,083
91,468
93,092
10,036
77,877
Total Charitable
income
received 1,139,931 310 1,140,241
Charitable
activities Comparative
Unrestricted Restricted 2021
Fund Fund Total
P.
Income from Charitable Activities:
Operation ofthe Theatre
Boxoffice 61 61
Other theatre
income
Touring
income
Education
and outreach
income
Theatre production
charges
12,809 340 13, I49
Theatre hires
Ticket levies (19,875) (19,875)
Total Charitable
income
received (7,005) 340 (6,665)
Activities for generating funds
Unrestricted Restricted 2022
Fund Fund Total
Trading activities
Membership
scheme
Commission
and recharges
receivable
Coronavirus
Job Retention
Scheme
Sponsorship
and development
157,128
10,158
35,538
14,447
75,477
157,128
10,158
35,538
14,447
75,477
Total income received 292,748 292,748
Activities for generating funds - Comparative
Unrestricted Restricted 2021
Fund Fund Total
Trading
activities
Membership
scheme
Commission
and recharges
receivable
Coronavirus
Job Retention
Scheme
Sponsorship
and development
3,630
5,795
18,831
124,487
67,517
260 3,630
5,795
18,831
124,487
67,777
Total income received 220,260 260 220,520

Expenditure
Direct
cost of
Support
costs
Restricted Total
funds
activities 2022
Charitable Acfivities
Artist costs 5,234 5,234
Stage expenses
Technical and front of house
costs 1,974
76,991
52,623 1,974
129,6 l4
Visiting producers fees
TRW running
and production
Touring costs
Education
and outreach fees
costs 183,320
468,037
26,106
35,793
145,807 183,320
468,037
26,106
181,600
Marketing
Other support costs
Governance
40,665
218,742
6,223
122,255
186,314
162,920
405,056
6,223
Governance
-Subsidiary
2800 2 800
Total Charitable
Activities
797,455 268,430 506,999 1,572,884
Acfivities for generating
Fundraising
Trading
activities
Marketing
Other support costs
Governance
funds 46,706
63,675
8,574
12,296
327
18,757
1,861
16,240
65,463
65,536
8,574
28,536
327
Total activities for generating funds 110,381 21,197 36,858 168,436
Total expenditure 907,836 289,627 543,857 1,741,320
Expenditure
- Comparative
Direct Support Restricted Total
cost of costs funds
activities 2021
Charitable Activities
Artist costs
Stage expenses
Technical and front of house
costs 1,668
99,168
32,098 1,668
131,266
Visiting producers fees
TRW running
and production
costs
Touring costs
Education
and outreach fees
22,288 99,602 121,890
Marketing
Other support costs
Governance
37,438
108,145
5,326
47,213
274,122
84,651
382,267
5,326
Governance
- Subsidiary
Total Charitable
Activities
123,124 150,909 453,035 727,068
Activities forgenerating
Fundraising
Trading activities
Marketing
Other support costs
Governance
funds 21,528
1,993
4,456
8,544
280
40,514
2,379
16,912
62,042
4,372
4,456
25,456
280
Total activities for generating funds 23,521 13,280 59,805 96,606
Total expenditure 146,645 164,189 512,840 823,674

on a basis of premises
resources.
co sts b ased on floor space and t he other costs a re consistent
Charitable Trading 2022
activities activities Total
Administration
salaries
1-40;307 7,385 I47;692
Other staff costs
Premises Costs
4,628
160,104
243
15,642
4,87 I
175,746
Computer,
stationery
and
postage costs 19,941 1,050 20,991
Telephone
Travelling
and subsistence
costs 6,238
2,601
328
137
6,566
2,738
Legal and professional costs 20,642 1,087 21,729
Bank charges
Interest payable
Other sundry expenses
2,98 I
4,959
7,370
157
261
389
3,138
5,220
7,759
Depreciation
offixtures, fittings
&equipment 35,285 1,857 37,142
Marketing 162,920 8,574 171,494
Governance
costs
Governance
costs —subsidiary
6,223
2,800
327 6,550
2,800
576,999 37,437 614,436
Restricted 308,569 16,240 324,809
Unrestricted 268,430 21,197 289,627
Total 576,999 37,437 614,436
Allocation ofsupport costs Comparative
The charity allocates
its support
costs as shown
in the table below. The support costs
on a basis of premises costs based on floor space and the other costs are consistent
w
resources.
Charitable Trading 2021
activities activities Total
F
Administration
salaries
Other staff costs
Premises costs
149,025
10,126
118,467
7,844
533
11,574
156,869
10,659
I30,041
Computer,
stationery
and
postage costs 18,548 976 I9,524
Telephone
Travelling
and subsistence
costs
Legal and professional
costs
Bank charges
interest payable
Other sundry expenses
Depreciation
offixtures,
fittings
&equipment
4,817
(137)
35,640
3,470
7,424
966
33,921
253
(7)
1,876
182
390
51
1,785
5,070
(144)
37,516
3,652
7,814
1,017
35,706
Marketing
Governance
costs
Governance
costs —subsidiary
84,651
5,326
4,455
280
89,106
5,606
472,244 30,192 502,436
Restricted 321,335 16,912 338,247
Unrestricted 150,909 13,280 164,189
Total 472,244 30,192 502,436

Profit and loss account
2022 2021
Turnover 468,037
Cost of sales and administrative costs (470,919) (48)
Operating (Loss) (2,882) (48)
Theatre Tax relief 63,198
Distribution to parent charity under Gift Aid (39,634)

Net expenditure
for the year
Net expenditure
is stated after charging:
2022 2021
F
Operating
leases
1,668 1,319
Depreciation 72,501 71,211
Auditor's
remuneration:
Audit fees - Charity 8,070 8,000
Audit fees
—Subsidiary
2,800
Audit Fees - Other 3,500 1,500

Staff costs, Trustees'
remuneration
and expen
ses and cost of key management
per
sonnel
Staff costs 2022 2021
Salaries and wages 565,195 420,091
Social Security costs 38,298 30,193
Pension costs 8,390 9,297
611,883 459,581

Trustees'
emoluments
Trustees'
emoluments
During the year, Katherine Town was the Executive Director and Trustee ofthe company with Charity
Commission consent. The remuneration related to their services as employee
and there
was no
remuneration for their duties as Trustees. The total remuneration was as follows:
2022 2021
P E
Salaries (2022 salaries) 53,805 53,805
Paid holiday allowance 5,795
Company
pension
contributions
1,321 1,313
60,921 55,118

equivalent
employees
(including
casual and part time staff)
during the year was made up as follows:
2022 2021
Number Number
Stage crew and technicians
Boxoffice, marketing and front of house
Bar
Education
Own productions
Support
19 16

The following
transactions
took place during the year between the Trust and its wholly owned
subsidiary
TRW Productions
Ltd (aTRWa):
2022 2021
Transactions:
Production
costs recharged
to TRW 374,945
Theatre acd utilities ~rechar ed tc TRW 93„092
Commission
fee charged
by TRW (468,037)
Gift aid from TRW to the trust 39,634
Year end balances:
Amounts
owed to TRW
2,526 2,526
Amount
owed by TRW
2,600

Group and charity:
Freehold New Build Fixtures,
land and development fittings and
buildings costs equipment Total
Cost
1 April 2021 885,000 992,852 69l,487 2,569,339
Additions 20,750 20,750
Disposals
31 March 2022 885,000 992,852 712,237 2,590,089
Depreciation
1 April 2021 112,000 56,535 472,989 641,524
Charge for year 16,000 19,359 37, l42 72,501
Depreciation on Disposals
31 March 2022
128,000 75,894 510,131 714,025
Net book values
31 March 2022 757,000 916,958 202,106 1,876,064
31 March 2021 773,000 936,317 218,498 1,927,815
Investments

Group Charity
2022 2021 2022 2021
P
Amounts falling due within one year:
Trade debtors 32,942 2,292 32,942 4,892
P repayments
Accrued income
41,290
17,821
51,513
60,551
41,290
17,821
51,513
60,551
Taxation 8 Social Security 3,631 14,540 3,631 14,540
Theatre tax relief 63,198
Other Debtors 566 566
Amounts owed by subsidiary company 2,600
159,448 128,896 98,850 131,496
19. Creditors
Group Charity
2022 2021 2022 2021
Amounts falling due within one year".
Trade creditors 59,652 62,655 59,652 62,655
Amounts owed to subsidiary company 2,526 2,526
Taxation and social security 8,668 8,668
Other creditors 30,428 24,330 30,428 24,330
Accruals 83,978 33,781 81,176 33,781
Deferred BoxOffice Income (note 20) 366,428 202,490 366,428 202,490
Other Loans 38,210 51,916 38,210 51,916
Deferred Income 24,065 8,578 24,065 8,578
Pension contributions payable 10,224 10,224 10,224 10,224
612,985 402,642 612,709 405,168
Group Charity
2022 2021 2022 2021
Amounts falling due in more than one year:
Pension contributions payable 10,704 21,458 10,704 21,458
Other Loans 68,073 105,320 68,073 105,320
Deferred Box Office Income (note 20) 65,835 65,835
78,777 192,613 78,777 192,613

NOTES TO THE A CCOUNTS FOR THE YEAR END ED 31 MARCH 2022
Deferred income
2022 2021
BoxOffice
Balance as at 1 April 2021
Amount
released to incoming
resources 268,325
(268,325)
312,914
(312,914)
Amount
deferred
in the year 366,428 268,325
366,428 268,325
Theatre Hires/Sponsorship Annual Agreements
Balance as at 1 April 2021
Amount released to incoming
resources 8,578
(8,578)
6,418
(6,418)
Amount deferred in the year 24,065 8,578
24,065 8,578
Balance as at 31 March 2022 390,493 276,903
Due within
1 year
390,493 211,068
Due after more than
1 year
65,835

NOTES TO THE ACCOU NTS FOR T HE YEAR EN DED 31 MARC H 2022
Designated
Fund
Group &Charity
Brought
forward
Incoming
resources
Outgoing
resources
Transfers Carried
forward
Matcham
Restoration
& Refurb 68,000 114,554 182,554
Covid Recovery 160,000 160,000
68,000 274,554 342,554

Restricted funds
Group and charity:
Balance Incoming Outgoing Balance
31 March resources resources Transfers 31 March
2021 2022
Fixed Assets —Land & Buildings 756,559 (16,000) 740,559
Fixed Assets —Centre for Creativity 783,847 (25,175) 758,672
Fixed Assets —Other 28,132 (7,583) 12,744 33,293
Equity Trust
WACCL
3,627
6,070
(576)
(4,903)
3,051
1,167
Youth Music Fund 4,077 3,299 (7,376)
NT Theatre
Nations Partnership
3,928 3,928
WMDC Capital
Fund
Theatres Trust
56,158
4,319
(4,676)
(1,635)
51,482
2,684
¹iWill 4,171 (4,171)
NOVA Live Well Wakefield 1,151 (1,151)
Social Enterprise
Support
Fund
5,952 (5,952)
Arts Council Culture Recovery 1 40,335 (40,335)
Arts Council
Culture Recovery
2 109,500 (109,500)
Arts Council
Culture Recovery
3 109,500 (75,793) (33,707)
EPSIF 1,748 (1,748)
Garfield Weston 200,000 (197,495) (2,505)
WMDC Raise Your Voice 5,370 (3,260) 2,110
Creative
Minds Raise Your Voice
2,200 (2,200)
WMDC Tourism
Recovery
14,240 (14,240)
Chime Creative
Minds
3,000 (3,000)
National
Theatre Speak Up
12,620 (12,088) (532)
WDHCS Chime 2022 5,000 (5,000)
WACCL 2021 5,000 5,000
Sir George Martin Charitable
Creative
Minds Conversation
Trust
Cafe
2,000
4,300
2,000
4,300
WMDC UKCRF Grant Conv Cafe R YV 5,076 5,076
West Yorks Resilience
Fund Comm
Grant 3,380 3,380
Creative
Minds Chime 2022
4,300 4,300
1,900,074 288,785 (543,857) (24,000) 1,621,002

23. Analysis of group net assets between funds between funds
Designated General Restricted Total
Funds Funds funds 2022
Fund balances at 31 March 2022
are represented
by:
Tangible fixed assets
Cash
in hand
Other net current
(liabilities)
Long term (liabilities)
342,554 130,857
663,342
(443,693)
(75,506)
l,745,207
(115,983)
(4,951)
(3,271)
1,876,064
889,913
(448,644)
(78,777)
342,554 275,000 1,621,002 2,238,556
Analysis of group net assets between funds Comparative
Designated General Restricted Total
Funds Funds funds 2021
P.
Fund balances at 31 March 2021
are represented
by:
Tangible fixed assets
Cash
in hand
Other net current
(liabilities)
Long term (liabilities)
68,000 133,789
447,863
(210,781)
(171,314)
1,794,026
188,020
(60,673)
(21,299)
1,927,815
703,883
(271,454)
(192,613)
68,000 199,557 1,900,074 2,167,631
24. Financial commitments
At 31 March 2022 the company
follows:
had annual commitments under non-cancellable
operating
leases as
2022 2021
Expiry date:
Within one year 777 777
Between one and five years 1,943 2,720

2022 2021
Net movement
in funds
70,925 366,476
Depreciation
charge
72,501 71,211
Interest income (83) (203)
Decrease/(Increase) in stock (2,601) 4,435
(Increase)/ Decrease
in
debtors (30,552) (9,577)
Increase/(Decrease) in creditors 96,507 (123,955)
Net cash generated
operating
activities
by/(used in) 206,697 308,387
Financial
instruments
2022 2021
P F
Carrying
amount
of financial assets
Debt instruments measured at amortised cost
Carrying
amount
of financial liabilities &2K338 M2~2
Measured
at amortised
cost