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2022-03-31-accounts

Company Registration Number 01448366 Registered Charity Number 509251

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE)

REPORT AND ACCOUNTS For the year ending 31 March 2022

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

The Trustees, who are also Directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name NTC Touring Theatre Company Limited Charity registration number 509251 Company registration number 01448366 Registered office The Dovecote Centre, Dovecote Street, Amble, Morpeth, Northumberland, NE65 0DX

Trustees

For the purposes of the Companies Act 2006, the Board of Trustees is the Board of Directors of the charitable company and is referred to as the Trustees throughout this report.

The Trustees of NTC Touring Theatre Company Limited during the period and to the date of signing this report are as follows:

Ms S Wilson (Chair) Mr B Ellis Ms J Dargue Mr C Linaker - resigned 31 March 2022 Ms R Maudslay Rev J McDermott Ms K Morrison Mr R Styring Mr C Weir

Corporate Trustee

N Mundy Limited (sole Director: Mr N Mundy)

Members Ms J Birkett Cllr B Flux Company Secretary Ms N Barnes

Senior Management Mr Lewis Matthews (aka Mr Louis Roberts) - Artistic Director

Bankers

Lloyds Bank plc, 24 Bondgate Within, Alnwick, Northumberland NE66 1TD

Independent Examiner

Mr P O’Hara FCA, Chartered Accountant, 4 Stoneyhurst Road West, Gosforth, Newcastle upon Tyne NE3 1PG

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Documents

NTC Touring Theatre Company Limited is a charitable company limited by guarantee, incorporated on 13 September 1979 as Northumberland Theatre Company, and registered as a charity on 1 November 1979.

It was established under the Memorandum of Association that established its objects and powers and is governed under its Articles of Association.

On 1 April 1994, the company changed its name to NTC Touring Theatre Company Limited.

Eligibility for membership of the charity, and membership of the Board of Trustees, is governed by the Articles of Association. There are no restrictions in the governing document on the operation of the charity other than those imposed by general charity law.

Charitable Purpose, Aims & Activities

NTC Touring Theatre Company’s charitable objects are to promote, maintain, improve and advance education particularly by the production of educational plays and the encouragement of the arts including the arts of drama, ballet, music, singing, literature, sculpture, and painting.

NTC Touring Theatre Company’s mission statement is to make professional touring theatre of the highest quality accessible to those communities who are theatrically disenfranchised through geographic, economic, social or transport constraint, theatre which is made in Northumberland for a national audience, theatre which is accessible and relevant, is innovative and entertains with integrity and humour. In addition, to provide the highest quality training and support to new and emerging theatre practitioners in the region, through on-the-job training opportunities.

Structure and Governance

The Directors of the company are also Trustees of the charity and, under the company’s Articles, are known as members of the Management Committee.

Under the Articles of Association, the members are elected at the AGM to serve a period of 3 years, subject to ratification at each AGM. In the year to 31 March 2022, the following Directors retired and put themselves forward for re-election: Kate Morrison and John McDermott. Charles Linaker retired from the board and did not stand for re-election.

The charity currently has a board of 9 non-executive Trustees.

The Board meets a minimum of four times per year and has taken advantage of the provisions of the Companies Act enabling the waiver of the need to conduct an Annual General Meeting.

Detailed written Board reports and an agenda are prepared by the Artistic Director and circulated in advance of meetings.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)

Recruitment and Appointment of Board of Trustees

Potential Trustees are identified through discussions and recommendations offered by existing Trustees and outside advisors to the organisation, as well as through the formal advertisement of vacancies through arts and charitable networks. Trustee applicants complete an application and undergo an interview with the Chair and Artistic Director before being recommended to the full Board. Trustees are appointed once the Board has authorised the selection and on completion of the necessary registration paperwork. From time to time, the Trustees elect a Chair and determine for what period the Chair is to hold office.

Trustee Induction and Training

New Trustees undergo an orientation period to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and the recent financial performance of the Company with the assistance of an induction pack. The Trustees meet key employees and other Trustees during this period. Trustees are encouraged to attend brief internal training sessions when required where these will facilitate the undertaking of their role.

Operation of the Board

The Board of Trustees meets quarterly to review the organisation, its results and discuss action required for the future.

An Audit Committee and Employment & Finance Committee meet twice yearly to ensure the smooth running of the organisation. A property committee has been formed to monitor the maintenance and development of the Dovecote site.

The Artistic Director is entrusted with the day-to-day running of the company and is responsible for ensuring that the Company delivers its services and charitable purpose.

The Contribution of Volunteers

The charity makes use of volunteers within its productions and to support its activities.

Investment Policy

The Directors are able to invest and deal with the monies of the company not immediately required in such manner as they may from time to time determine.

Grant-making Policy

The charity does not currently engage in grant-making activity.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)

Reserves Policy

The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission.

The Trustees aim to hold a level of unrestricted Reserves which enables the charity to have sufficient financial resources to meet various liabilities, including cessation costs relating to staffing and property, which would crystallise if NTC Touring Theatre Company Limited’ were unable to continue operating.

At present, the Trustees estimate that the Unrestricted Reserves required for such purposes amount to approximately £35,000 to enable the charity to respond flexibly to issues or adopt appropriate initiatives which might be identified outside of its annual budgeting process.

NTC Touring Theatre Company Limited currently holds total Unrestricted Reserves of £191,403 at 31 March 2022. Free Reserves, defined as Unrestricted Reserves minus any Designated Funds and the Net Book Value of Tangible Fixed Assets, stand at £79,594.

These reserves are at an unusually high level due to the limited ability of the organisation to tour during the pandemic and grants received as part of Arts Council England’s Cultural Recovery Fund. It is anticipated that the reserves will be considerably reduced by 2022.

The Trustees regularly review specific liabilities at each Board meeting. The Reserves Policy is revisited by the Board annually in the light of progress against budget and is updated at the time of drafting the annual accounts.

ACHIEVEMENTS AND PERFORMANCE

Summary of the main achievements of the charity during the year

2021/22 has continued to hold frustrations for the company. The pandemic continued to restrict performing in the first half of the year though a successful tour was held in the second half and much planning could resume. In spite of the reduced activity we received significant donations and grants during the year.

Having acquired the Dovecote Centre we embarked upon plans to develop it into a Centre of Arts and Community for the people of Amble in addition to being a permanent home for NTC. Having commissioned a firm of surveyors to draw up a plan for refurbishment and development of the site Storm Arwen in November 2021 did considerable damage to the roof of the building and caused the building to be closed for more than six months. This necessitated all our staff and community groups vacating the premises and wardrobe, equipment and archives having to be put in storage. Being without rehearsal space we were once again unable to plan a tour. At this point repairs are still continuing although an autumn show is planned. However, we continue to work on plans for a major capital project.

We have continued to improve on operating practices with training for staff and a new more userfriendly finance system installed and being maintained in-house with external accounting support.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.)

‘Jekyll and Hyde’ (online version for Duns Playfest) - May 2021

The show was adapted by Louis Roberts and Stewart Howson and featured Louis Roberts, Philip Harrison and Sean Kenney.

The show itself was featured in ‘Duns Playfest’ - an online theatre festival. Duns were extremely pleased with the end result and have encouraged us to enter a show for next year’s festival, something we sadly were unable to do due to the damage to The Dovecote Centre and therefore no access to our touring equipment, rehearsal space etc:

“Hi Louis, Just saw Jekyll & Hyde: wow! Really good, a seriously excellent piece of work. Thanks so much for making this part of DunsPlayFest, it was on the money, everything about it, the script, the filming, the acting. Deep, frightening, in control. Please come back to Duns soon, online or for real. All the best, John, DunsPlayfest”

Jekyll and Hyde - Durham Fringe Festival - July 2021

The show previewed at the Dovecote Centre with a “pay what you can afford” performance, where we raised over £200. The same cast returned for Jekyll and Hyde at The Durham Fringe Festival. NTC performed the show at The Assembly Rooms and it was extremely well received by audiences and the festival organisers. This was a big milestone for the company as it marked our return to performing live theatre in front of an indoor audience for the first time since March 2020.

The show was designed by the company and was directed by Louis Roberts. The show also welcomed Hannah Maddison Huttly as trainee director.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.)

“30 movies in 30 minutes” schools performance in Association with Challenge Northumberland.

The show was funded by Challenge Northumberland and performed at Hareside school in Cramlington to over 100 children. The piece was written by Hannah Maddison Huttly and performed by herself and Liam Scarth. The show then went on to feature in our “Walk in your shoes” event with November Club. (see below)

‘Walk in your shoes’ (joint event with November Club) - August 2021

The event was held in partnership with November Club and The Women’s Workshop, and was funded entirely by November Club. The day featured theatre from both November Club and NTC, live music, stalls and food. It was a huge success and allowed NTC to announce the partial reopening of The Dovecote Centre after Covid.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.) The Importance of Being Earnest - autumn 2021

The marks NTC’s first tour since March 2020 (which was sadly cut short due to Covid).

Artistic Director Louis is also taking a break from appearing in the shows and has instead decided to focus on directing. Louis also adapted and stage managed the show.

The show is currently on tour and has been extremely well received so far by audiences and also marks our return to the main stages of Pocklington Arts Centre and The Alnwick Playhouse after an absence of over 5 years. The show welcomes back David McCarthy, Tori Klays and Sarah Bulmer and also features some new faces in Eilidh Talman and Benjamin Kinloch - the show being his professional debut after graduating from East 15 Drama School in 2020. The show also welcomed back Kadir Buksh who appeared in “How to make a killing in Bollywood” as Assistant Director on the show.

Costumes design: Amy Jones Set design: Louis Roberts Music: Liam Scarth Lighting Design: Andy Hunt.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.)

Alice in Wonderland - Christmas 2021

This show was our first time working with Ben Storey, a Newcastle based writer who has provided scripts for Live Theatre and Durham Gala amongst others.

The show was well received by our audiences and played several new venues such as Sherburn Hill Community Centre.

“5* Performance by everyone, at the Alice in Wonderland performance today at Sherburn Hill, all 4 of my children loved it.

My eldest girl took a liking to the Cheshire cat and his goggles!! fantastic, will be coming to watch many more shows ”

The tour had around 20 performances, which although not as much as we’d normally tour, was still a significant achievement as many other companies had to cancel several of their shows due to rising Covid cases – Northern Stage being the most notable example with their Christmas show being cancelled by the 16[th] of December.

Cast: Adam Buksh, Alice Byrne, Tori Klays, Matthew Nicholson. Director/design: Louis Roberts Music: Lucy Desbrow Script: Ben Storey

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT

For the year ended 31 March 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Public Benefit

The Trustees understand and have discussed the implications of the provisions of the Charities Act 2006, which state that all charities must demonstrate that they are established for public benefit, and have had due regard to the public benefit guidance issued by the Charity Commission. The Trustees believe that the charity meets both of the key principles.

The Company’s principal business is to make high quality, professional theatre accessible to those in theatre-less zones throughout the country, theatre which appeals to a broad audience with affordable ticket pricing and which engages new audiences and, through its employment schemes, to provide education and training in all areas of the performing arts, accessible to anyone over 18 in the Northern Region at no cost.

In addition, the professional training received benefits public audiences and the wider community when the trainees enter the profession full time.

In summary, NTC Touring Theatre Company Limited’s beneficiaries are appropriate to its aims, and the public benefits from its work. Benefits are evidenced and relate directly to its aims. The Trustees do not consider that any detriment or harm flows from its work.

Risk Management

The Trustees of NTC Touring Theatre Company Limited regularly review the governance, operational and financial risks which the charity faces as part of its annual business planning process and throughout the year to review risks and confirm that systems have been established to mitigate these risks.

NTC Touring Theatre Company Limited has a risk management strategy in place which comprises:

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT

For the year ended 31 March 2022

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Risk Management (Cont.)

The Trustees are satisfied that appropriate financial systems and controls and employment and health and safety policies and practices are in place and consider the key risks facing the charity at this time to be:

The Trustees have managed the potential impact of these risks by:

Financial Review

The out-turn for the year is an unrestricted surplus of £62,477 (2021: unrestricted surplus £79,391). The surplus will be added to Unrestricted Reserves, leaving a balance on Unrestricted Funds at 31 March 2022 of £191,403.

The Trustees consider the financial performance of the charity to be satisfactory.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

PLANS FOR FUTURE PERIODS

Our key objectives are to:

Operational Objectives for 2023-2026

Ambition and Quality - Raising the artistic profile of the company both regionally and nationally by providing high quality, progressive theatre to a wide variety of often forgotten or overlooked rural venues as well as more commercial spaces. Feedback, statistical data & evidence will be collected throughout the projects.

Environmental Responsibility - NTC is committed to minimising the impact of its activities on the environment. Data will be collected & analysed yearly and a report produced summarising our environmental impact for the previous year. Continually improve venue facilities and touring equipment to minimise environmental impact.

Dynamism - Build on the foundation of our young, energetic team with continued staff training/development, supported by an experienced board of trustees. Forging new partnerships/collaborations within the industry to build on our 44-year legacy. Develop and refine our vision for our cultural hub in Amble.

Inclusivity and Relevance - Continue our 44-year commitment to achieving greater fairness, access, and opportunity across the cultural sector via our programming, content, talent development and workforce. Continue to actively engage with isolated rural communities, particularly those in under-represented and deprived areas.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT For the year ended 31 March 2022

PLANS FOR FUTURE PERIODS (CONTINUED)

We are delighted to have received funding from Arts Council England towards our all-female production of Macbeth for autumn 2022. The show has now been fully cast, the second draft of the script has been submitted and we have had 2 research and development days at The Dovecote Centre. The show has around 20 public performances and 4 schools performances. (see below for the full team). Allce Byrne, our associate director will be directing the piece.

NTC will be once again taking a show to The Durham Fringe. Dracula The Travesty will be performed at the town hall in Durham for 3 nights in July 2022.

Our Christmas tour, The Wind in the Willows has already sold around 40 gigs and we have reestablished our relationship with Vince Hope at The Gaiety Theatre in Ayr. As a result of this we will once again be touring to Ayrshire with the production. After an audition day, the show has been cast.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT

For the year ended 31 March 2022

RESPONSIBILITIES OF THE TRUSTEES

The Trustees (who are also the Directors of NTC Touring Theatre Company Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally 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 state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Board

Sue Wilson Chair Company Registration Number 01448366

5 September 2022

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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF NTC TOURING THEATRE COMPANY LIMITED FOR THE YEAR ENDED 31 MARCH 2022

I hereby report to the Trustees of NTC Touring Theatre Company Limited (Charity Registration Number 509251) on my examination of the accounts for the year ended 31 March 2022 set out on pages 16 to 29.

Responsibilities and Basis of Report

As the charity’s Trustees (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner’s Statement

Since the Company’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountant in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods or principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Pete O’Hara, FCA, Chartered Accountant Fellow of the Institute of Chartered Accountants in England & Wales

4 Stoneyhurst Road West, Gosforth, Newcastle upon Tyne NE3 1PG

5 September 2022

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Note
Income
Income from Investments
3
Income from Charitable Activities
4
Income from Grants, Donations &
Legacies
5
Other Income
6
Total Income
Expenditure
Expenditure on Raising Funds
7
Expenditure on Charitable Activities
8
Total Expenditure
Net Income/(Expenditure)
Balance brought forward at 1 April
Balance carried forward at 31
March
17
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
£
£
£
£
5
-
5
125
30,167
-
30,167
3,164
192,151
32,126
224,277
166,493
12,469
-
12,469
-
234,792
32,126
266,918
169,782
3,916
-
3,916
-
163,399
18,126
181,525
91,938
167,315
18,126
185,441
91,938
62,477
14,000
81,477
77,844
123,926
-
123,926
46,082
£191,403
£14,000
£205,403
£123,926

The notes on pages 18 to 29 form part of the financial statements.

All of the activities of the company are classed as continuing.

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION/BALANCE SHEET AS AT 31 MARCH 2022

Notes
Fixed Assets
Tangible Fixed Assets
12
Current Assets
Debtors
13
Cash At Bank & In Hand
Creditors – Amounts Falling Due Within 1 Year
14
Net Current Assets/(Liabilities)
Creditors – Amounts Falling Due After > 1 Year
15
Total Net Assets
16
Represented by:
Unrestricted General Funds
17
Restricted Funds
17
2022
2021
£
£
111,809
101,504
10,762
5,309
139,177
70,275
149,939
75,584
(15,512)
(5,662)
134,427
69,922
(40,833)
(47,500)
£205,403
£123,926
191,403
123,926
14,000
-
£205,403
£123,926

The notes on pages 18 to 29 form part of the financial statements.

The Trustees are satisfied that for the year ended 31 March 2022 the charity was entitled to exemption under section 477(2) of the Companies Act 2006. The Trustees also confirm that the Members have not required the charity to obtain an audit in accordance with section 476 of the Companies Act 2006

The Trustees acknowledge their responsibilities for:

(i) ensuring that the charity keeps adequate accounting records which comply with section 386 of the Act, and

(ii) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the charity.

These financial statements were approved and signed by a Member of the Board of Trustees on 5 September 2022.

Sue Wilson Chair Company Registration Number 01448366

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting Policies

Basis of Accounting

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006 and the Statement of Recommended Practice (Charities SORP FRS 102) "Accounting and Reporting by Charities" and the Charities Act 2011.

The financial statements have been prepared on the historical cost basis, modified to include certain financial instruments at fair value.

Advantage has been taken of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a statement of cashflows.

NTC Touring Theatre Company Limited meets the definition of a public benefit entity under FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity.

Taxation Status

NTC Touring Theatre Company Limited is a Charity registered under the 1960 Charities Act and is accorded exemption from liability to taxation on its income under S505 Income and Corporation Taxes Act 1988.

Going Concern

There are no material uncertainties about the charity's ability to continue. The Board has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. This includes taking into account the potential impact of COVID-19 to ensure that cashflow is positively managed and the impact to the charity’s operations are mitigated. The Board has concluded that the going concern assumption is appropriate in preparing these financial statements.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting Policies (Cont.)

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy.

The following specific policies are applied to particular categories of income:

Operating Leases

The charity classifies the lease of certain types of equipment as operating leases as the title to the equipment remains with the lessor. Rental charges are charged against income on a straight-line basis over the period of the lease.

Tangible Fixed Assets and Depreciation

Depreciation is provided on any fixed assets at rates calculated to write off the assets over their remaining useful lives as follows:

IT & Office Equipment - 33% per annum straight line
Freehold Property - 2% per annum straight line
Fixtures & Fittings - 20% per annum straight line
Plant & Equipment - 20% per annum straight line
Motor Vehicles - 20% per annum straight line

Items of equipment are capitalised where the purchase price exceeds £200.

A full year’s depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting Policies (Continued)

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost where there is a material adjustment.

Fund Accounting

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There are no significant judgements or estimation uncertainty included within the financial statements.

Pensions

NTC Touring Theatre Company Limited contributes to a defined contribution pension scheme. Further details can be found in Note 10.

For the defined contribution scheme, the amount charged to the Statement of Financial Activities in respect of pension costs is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the Balance Sheet.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

2. Legal Status

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. The company law members of the charity are the members of its Board of Trustees.

3. Income from Investments

Interest Receivable Unrestricted
Funds
£
Restricted
Funds
£
2022
£
2021
£
5
-
5
125
£5
£-
£5
£125

The 2021 total of £125 related wholly to Unrestricted Funds

4. Income from Charitable Activities

Other Charitable Activities
Box Office Income
Premises Hires
Bar/Refreshment Sales
Unrestricted
Funds
£
Restricted
Funds
£
2022
£
2021
£
2,159
-
2,159
-
25,815
-
25,815
1,010
2,193
-
2,193
2,133
-
-
-
21
£30,167
£-
£30,167
£3,164

The 2021 total of £3,164 was wholly attributable to Unrestricted Funds.

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NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

5. Income from Grants, Donations & Legacies (Cont.)

Grant Income
1989 Willan Charitable Trust
Adderstone Fund
Arts Council England - Emergency Fund
Arts Council England - Cultural Recovery
Fund
Arts Council England - Scaredy Bairns
Community
Foundation
-
Alice
In
Wonderland
Community Foundation – Jekyll & Hyde
Community Foundation - Panto 22/23
Community Foundation - Programme
Coronavirus Job Retention Scheme
Groundwork Trust
Hadrian Trust - Core
James Knott Trust
Joicey Trust
Joseph Strong Frazer Trust
Northumberland CC - COVID-19
Northumberland County Council - SLA
Parish Councils
PF & PFB Lough Fund
Sir James Knott Trust - Core
Smith (Haltwhistle & District) Trust
Ventient Sisters North Steads Wind Farm
Community Benefit - Core Salaries
Donations & Gift Aid
Donations - General
Donation - Longformacus - Elf
Subscriptions/Friends of NTC
Gift Aid
Unrestricted
Funds
£
Restricted
Funds
£
2022
£
2021
£
-
-
-
4,000
-
20,000
20,000
-
-
-
-
14,000

84,609
-
84,609
-
-
-
-
2,250

-
1,197
1,197
-
-
929
929
-
-
4,000
4,000
-
-
5,000
5,000
-
5,298
-
5,298
30,509
-
1,000
1,000
-
-
-
-
1,000
5,000
-
5,000
-
-
-
-
5,000
-
-
-
1,000
14,967
-
14,967
20,141
65,000
-
65,000
65,000
535
-
535
1,700
-
-
-
6,500
-
-
-
5,000
1,244
-
1,244
300

-
-
-
3,344
176,653
32,126
208,779
159,744
14,631
-
14,631
4,942
-
-
-
500
867
-
867
942
-
-
-
365
15,498
-
15,498
6,749
£192,151
£32,126
£224,277 £166,493

Of the 2021 total of £166,493, £160,399 was attributable to Unrestricted Funds and £6,094 to Restricted Funds.

22

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

6. Other Income

Insurance Claim
Theatre Tax Relief
Expenditure on Raising Funds
Fundraising Consultancy
Unrestricted
Funds
£
Restricted
Funds
£
2022
£
2021
£
11,369
-
11,369
-
1,100
-
1,100
-
£12,469
£-
£12,469
£-
Unrestricted
Funds
£
Restricted
Funds
£
2022
£
2021
£
3,916
-
3,916
-
£3,916
£-
£3,916
£-

7. Expenditure on Raising Funds

23

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

8. Expenditure on Charitable Activities

Direct Costs
Production/Project Costs
Salaries & On Costs
Venue Events Costs
Support Costs
Bank & Card Charges
Depreciation
Insurance
Loan Interest
Loss/(Profit) on Disposal of Fixed Assets
Motor & Travel Costs
Other Office Costs
Rent, Rates, Heat & Light
Repairs & Maintenance
Governance Costs
Independent Examiner’s Fees
Book-keeping Fees
Legal & Professional
Unrestricted
Funds
£
Restricted
Funds
£
Total
2022
£
59,231
18,126
77,357
46,414
-
46,414
1,650
-
1,650
Total
2021
£
4,016
54,601
1,570
107,295
18,126
125,421
981
-
981
8,677
-
8,677
6,373
-
6,373
1,037
-
1,037
(2,445)
-
(2,445)
10,020
-
10,020
4,827
-
4,827
8,162
-
8,162
7,103
-
7,103
60,187
1,013
5,440
3,529
-
-
2,459
6,153
7,321
4,136
44,735
-
44,735
2,800
-
2,800
5,055
-
5,055
3,514
-
3,514
30,051
1,700
-
-
11,369
-
11,369
1,700
£163,399
£18,126 £181,525
£91,938

Of the 2021 total of £91,938, £84,297 was attributable to Unrestricted Funds and £7,641 to Restricted Funds.

9. Net Income/(Expenditure)

Net income/(expenditure) is stated after charging/(crediting):
Depreciation
Independent Examiner’s Fees - Independent Examination
Independent Examiner’s Fees - Other Services
2022
£
2021
£
8,677
5,440
1,400
1,400
1,400
300

24

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

10. Staff Costs & Trustees’ Remuneration

Gross Salary Costs
Employer’s National Insurance
Employer’s Pension Contributions
2022
£
2021
£
44,284
51,617
-
-
2,130
2,984
£46,414
£54,601

No employee received remuneration of more than £60,000 during the year (2021 - Nil).

The average number of staff employed during the year, calculated as full-time equivalents, was as follows:

equivalents, was as follows:
2022 2021
No No
Artistic Production and Support 2.1 2.1

Key Management Personnel of the company are defined as the Artistic Director and Trustees and their remuneration in the year was £17,385 (2021: £14,221).

No remuneration has been paid to any Trustees/Directors in the year.

No travel and subsistence expenses (2021: None) were reimbursed to Trustees in respect of their attendance at meetings of the charity.

11. Pension Scheme

Pension benefits are provided through a Group Personal Pension Scheme, which is a defined contribution scheme. The assets of the scheme are held separately from those of the company in a separately administered fund. In the year to 31 March 2022 NTC Touring Theatre Company Limited made an employer's contribution of 3% of pensionable pay, provided that the employee makes a minimum contribution of 5%.

These amounts are paid over to the scheme on a monthly basis.

Contributions totalling £299 were outstanding at 31 March 2022 (2021: £249).

25

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

12. Tangible Fixed Assets

Cost
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for year
Disposals
At 31 March 2022
Net Book Value
At 31 March 2022
At 1 April 2021
Cost
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for year
Disposals
At 31 March 2022
Net Book Value
At 31 March 2022
At 1 April 2021
Interact
Equipment
£
2,555
-
(2,555)
Freehold
Property
Fixtures &
Fittings
£
£
95,980
28,567
-
3,987
-
(497)
95,980
32,057
2,191
20,852
1,920
3,758
-
(497)
4,111
24,113
£91,869
£7,944
£93,789
£7,715
Motor
Vehicles
Total
Fixed
Assets
£
£
48,359
175,461
14,995
18,982
(48,359)
(51,411)
-
2,555
-
(2,555)
-
£-
£-
14,995
143,032
48,359
73,957
2,999
8,677
(48,359)
(51,411)
2,999
31,223
£11,996
£111,809
£-
£101,504

26

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

13.
Debtors
Accrued Income
Other Taxes & Social Security Costs – PAYE/NI
Prepayments
Other Debtors
14.
Creditors – Amounts Falling Due Within 1 Year
Accruals
Bounceback Loan
Other Creditors
Other Taxes & Social Security Costs – VAT
Pension Scheme
15.
Creditors – Amounts Falling Due After > 1 Year
Bounceback Loan
16.
Analysis of Net Assets between Funds
2022
£
2021
£
8,718
2,045
883
1,119
1,085
2,145
76
-
£10,762
£5,309
2022
£
2021
£
9,753
2,439
5,000
2,500
-
474
460
-
299
249
£15,512
£5,662
2022
£
2021
£
40,833
47,500
£40,833
£47,500
Fixed Assets
Debtors
Cash at Bank and In Hand
Creditors – Amounts Due Within 1 Year
Creditors – Amounts Due After > 1 Year
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
£
£
£
£
111,809
-
111,809
101,504
10,762
-
10,762
5,309
125,177
14,000
139,177
70,275
(15,512)
-
(15,512)
(5,662)
(40,833)
-
(40,833)
(47,500)
£191,403
£14,000
£205,403
£123,926

27

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

17. Analysis of Charitable Funds

Unrestricted Funds
Charity General Fund
Total Unrestricted Funds
Restricted Funds
Adderstone Trust
Community Foundation - Alice
In Wonderland
Community Foundation – Jekyll
& Hyde
Community Foundation - Panto
22/23
Community Foundation -
Programme
Groundwork Trust
Total Restricted Funds
Total Funds
Name of Restricted Fund
Adderstone Trust
Community Foundation - Alice
In Wonderland
Community Foundation – Jekyll
& Hyde
Community Foundation - Panto
22/23
Community Foundation –
Programme
Groundwork Trust
At 1 April
2021
£
Income in
Year
£
Expenditure in
Year
£
At 31 Mar
2022
£
123,926
234,792
(167,315)
191,403
123,926
234,792
(167,315)
191,403
-
20,000
(10,000)
10,000
-
1,197
(1,197)
-
-
929
(929)
-
-
4,000
-
4,000
-
5,000
(5,000)
-
-
1,000
(1,000)
-
-
32,126
(18,126)
14,000
£123,926
£266,918
£(185,441)
£205,403
Description, Nature & Purpose of the Restricted Fund
Towards the costs of theatre programme
Towards the cost of Alice In Wonderland
Towards the cost of Jekyll & Hyde
Towards the cost of a pantomime
Towards the costs of theatre programme
Towards the cost of Scaredy Bairns

28

NTC TOURING THEATRE COMPANY LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022

18. Related Party Transactions

In the year to 31 March 2021, Miss Eilish Stout-Cairns, partner of Lewis Matthews, the Artistic Director, was paid £688 for her work as an actor for the Company.

The company received funding directly from Northumberland County Council of £65,000 (2021: £65,000) Cllr B Flux is a member of NTC Touring Theatre Company Limited and during the year an elected member of Northumberland County Council.

Each of these transactions is considered to be at the appropriate market rate for such work.

No sums were owed to related parties at 31 March 2022 or at 31 March 2021.

19. Financial Commitments

No material financial commitments have been made in respect of future financial periods.

20.

Company Limited by Guarantee

The charity is incorporated under the Companies Act 1985 and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding £1 as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

There are currently 11 members of the company (2021 - 11 members).

29