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2023-03-31-accounts

Page
Trustees' report 1-6
Statement oftrustees' responsibilities
Independent
examinei"s report
Statement offinancial activities
Balance sheet 10
Notes to the financial statements 11-21

Trustees Mrs C JLancaster
Mr D T Lloyd
Mr JRWalker
SJBest
D RPrice
H A Chance
L G Roberts
FRJ Banks
M SWooldridge
JRAndrews
CEL Kenyon-Wade
D A Childs
LKBrighouse (Appointed 24 October 2022)
Secretmy C JLancaster
Senior Management/Leadership Team JMustafa,
General
Manager
TRFerrett, Building/Technical Manager
RA Warlow, Finance Manager
CE Spencer, Marketing Manager - (Finished 10July 2023)
Charity number 505656
Company number 01279900
Registered office Castle Street
Builth Wells
Powys
LD2 3BN
Independent Examiner Mitchell Meredith Limited
Chartered
Accountants
The Exchange
Fiveways
Temple Street
Llandrindod
Wells
Powys
UK
LDI 5HG

Unrestricted Restricted Total Total
funds funds
2023 2023 2023 2022
Notes g
Igggglgfttgiit;
Donations
and
legacies 84,159 4,000 88,159 207,652
Charitable
activities
182,070 182,070 92,909
Investments 255 255 26
Total income 266,484 4,000 270,484 300,587
KXItgittiltttt'8310;
Charitable
activities
6 338,106 17,996 356,102 252,131
Total expenditure 338,106 17,996 356,102 252,131
Net (expenditure)/income for the year/
Net movemcnt in funds (71,622) (]3,996) (85,618) 48,456
Fund balances at I April 2022 250,997 122,123 373,120 324,664
Fund balances at 31March 2023 179,375 108,127 287,502 373,120

2023 2022
Notes f
Fixed assets
Tangible assets 224,425 241,156
Current
assets
Stocks 1,574 2,862
Debtom 12 10,479 37,535
Cash at bank and in hand 87,593 123,023
99,646 163,420
Creditors: amounts falling due withiu one
year 13 (36,569) (31,456)
Net current assets 63,077 131,964
Total assets less curreat liabilities 287,502 373,120
Income funds
Restricted funds 14 108,127 122,123
Unrestricted funds 179,375 250,997
287,502 373,120

Unrestricted Restricted Total Total
funds funds
2023 2023 2023 2022
f
Friends k. Supporter Scheme Donations 16,175 16,175 17,984
Other Donations, Gift Aid etc 9,890 9,890 7,034
Donations 26,065 26,065 25,018
Grants receivable 58,094 4,000 62,094 182,634
84,159 4,000 88,159 207,652

Unrestricted Restricted Total Totnl
funds funds
2023 2023 2023 2022
f f
Grants
PCC Arts Service - Annual Grant 15,904 15,904 15,905
ACW - Wales Cultural Recovery Fund (1) 6,500
Theatre Mwtdan/ACW - Programming and support
grant 19,740 19,740 19,488
HMRC Coronavirus Job Retention Scheme 14,406
ACW - Wales Cultural Recovery Fund (2) 49,000
ACW - Wales Cultural Recovery Fund (3) 57,335
Church
Fund in Wales grant
10,000
PCC Covid Community Recovery Fund 10,000
PCC Health Case Study 1,000 1,000
PCC Warm Spaces Grant 1,500 1,500
Builth Wells Tovm Council 3,500 3,500
The Ashley Family Foundation 1,500 1,500
Moondance
Foundation
15,000 15,000
Film Hub Wales 3,750 3,750
Glascwm
Council
100 100
Cilmery
Community
Grant 100 100
58,094 4,000 62,094 182,634
Income from charitable activities
Total Total
2023 2022
f f
Live show income 17,903 4,335
Film income 92,152 55,578
Exhibition
income
1,114 23
Satellite live income 14,811 2,706
Bar and ices sales 47,112 21,584
Sundry
income
8,978 8,683
182,070 92,909
Analysis
by fund
Unrestricted
funds
182,070 92,909

Unrestricted Unrestricted
funds funds
2023 2022
f.
Interest receivable 255 26
Expenditure on charitable activities
Charitable Governance Total Total
activities
2023 2023 2023 2022
g
Wages 151,971 2,860 154,831 115,271
Recruitment costs 60
Training costs 282 282 2,504
Rates 1,769 1,769 1,533
Bar purchases and vending supplies 25,726 25,726 10,406
Licences 295 295 1,314
Live show costs 14,334 14,334 3,475
Film costs 43,567 43,567 26,779
Satellite live costs 7,134 7,134 1,451
Insurance 8,092 8,092 7,897
Light and heat 26,354 26,354 14,809
Cleaning 4,234 4,234 ],802
Equipment
and property
upkeep 13,998 13,998 19,095
Telephone 2,285 2,285 1,713
Printing, postage and stationery 350 250 600 1,201
Gaming
in the Gallery
costs 437
Subscriptions 386 386 659
GSice contracts etc 11,086 ]],086 9,310
Sundry
and petty cash expenses
199 199 72
Motor and travelling expenses 67 67 145
Marketing 11,950 11,950 2,918
Independant examiner's fees 4,400 4,400 4,000
Legal and professional 1,199 1,199 1,699
Bank interest and charges 6,583 6,583 4,106
Depreciation 16,731 16,731 19,475
348,592 7,510 356,102 252,131
Analysis
by
fund
Vnrestricted funds 330,596 7,510 338,106 236,044
Restricted
funds
17,996 17,996 16,087
348,592 7,510 356,102 252,131

7 Net movement in funds 2023 2022
8
Net niovement in funds is stated ager charging/(crediting)
Depreciation ofowned tangible fixed assets 16,731 19,475

2023 2022
Number Number
Charitable activities 12 13
Employment costs 2023 2022
8 f,
Wages and salaiies 150,675 114,053
Social security costs 2,146 14
Employers pension costs 2,010 1,204
154,831 115,271

11 Tnngible
fixed assets
Tnngible
fixed assets
1'i'cchoid Furniture
&
Total
property
&
cmcc
specialist cquipnicnt
0xturcs &
fittings
Cost or valuation
At
1 April 2022
561,742 154,803 716,545
At 31March 2023 561,742 154,803 716,545
Depreciation and impairment
At 1 April 2022 323,641 151,748 475,389
Depreciation charged in the year 15,712 1,019 16,731
At 31 March 2023 339,353 152,767 492,120
Carrying
amount
At 31March 2023 222,389 2,036 224,425
At 31March 2022 238,101 3,055 241,156
The carrying value of land included in land and buildings comprises:
2023 2022
Freehold
land
72,500 72,500

Creditors: amounts falling due within one year
2023 2022
f
Creditors &accruals 28,836 26,425
Other taxation and social security 2,833 537
BoxoAice income in advance 4,900 4,494
36,569 31,456

Movement in funds
Balance ot Incoming Resources Balance st
IApril 2022 resources expended 31hlarch 2023
ACW Transitional
Funding
343 343
Aggregate
Levy Funds for Wales Grant
4,340 (4,340)
ERDF Grants 6,664 (290) 6,374
Arts Council ofWales Lottery Grants 62,742 (2,727) 60,015
PCC Community
Enablement
Grant
5,169 (225) 4,944
Wales Tourst Board Capital Grant 997 (43) 954
Gaefield Weston Foundation 882 (39) 843
Builth Wells Town Council Cinema Grant 882 (39) 843
Jonathon
Morgan Memorial
Fund
11,577 11,577
PCC and CFIW Equipment
Project
2,100 (1,050) 1,050
National
Lottety Awards for All
882 (882)
Wyeside Flooding Fund 4,117 (789) 3,328
Church Fund in Wales 8,571 (1,429) 7,142
ACW - Wales Cultural
Recovery Fund (2)
4,286 (714) 3,572
PCC Covid Community
Recovery Fund
8,571 (1,429) 7,142
PCC Health Case Study 1,000 (1,000)
PCC Warm Spaces Grant 1,500 (1,500)
The Ashley Family Foundation 1,500 (1,500)
]22,123 4,000 (17,996) 108,127

Movement in funds
BAIAACC At Incoming Resources Balance at 31
IApril 2021 rcsourccs expended March 2022
f.
ACW Transitional
Funding
343 343
Aggregate
Levy Funds for Wales Grant
8,683 (4,343) 4,340
ERDF Grants 6,954 (290) 6,664
Arts Council ofWales Lottery Grants 65,469 (2,727) 62,742
PCC Communily
Enablement
Grant
5,394 (225) 5,169
Wales Tourst Board Capital Grant 1,040 (43) 997
Gaefield Weston Foundation 921 (39) 882
Builth Wells Town Council Cinema Grant 921 (39) 882
ACW
—Equipping
Wyeside for a sustainable
future 1,217 (1,217)
PCC Regeneration k Development Capital Grant 548 (548)
Jonathon
Morgan Memorial
Fund
11,577 11,577
PCC and CFIW Equipment
Project
3,150 (1,050) 2,100
National
Lottery Awards for All
2,087 (1,205) 882
Wyeside Flooding Fund 4,906 (789) 4,117
Church Fund in Wales 10,000 (1,429) 8,571
ACW - Wales Cultural
Recovery Fund (2)
5,000 (714) 4,286
PCC Covid Community
Recovery Fund
10,000 (],429) 8,571
113,210 25,000 (16,087) 122,123

Analysis ofnet assets between
funds
11nrestricted Restricted Total
funds funds
2023 2023 2023
f
Fund balances at 31March 2023 are repmsented by:
Tangible assets 128,217 96,208 224,425
Current assets/(liabilities) 51,158 11,919 63,077
Total net assets 179,375 108,127 287,502

2023 2022
f.
Within one year 5,366 5,366
Between two and five years 13,195 18,560
18,561 23,926