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2022-03-31-accounts

Registered number 00380679

Progressive Players Gateshead Limited (The)

Report and Accounts

31 March 2022

AS AT 2 9 22

Progressive Players Gateshead Limited (The) Report and accounts Contents

Page
Company information 1
Trustees' report 2
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7

Progressive Players Gateshead Limited (The) Company Information

Directors and Trustees

Mr M D Buckley - Resigned 06/05/2022 Mr D I Wilde - Treasurer Mrs S D Clark Mrs M Duffy Mrs D Girdlestone Ms M Walker Mrs J Rendall Mr T Clark Mrs D Mooney Mr J Race - Appointed 17/09/2021 Mrs L Wright - Appointed 18/10/2021

Secretary

Mr M D Buckley - Resigned 06/05/2022

Independent Examiner

T R Dixon & Co Ltd Chartered Certified Accountants 1 Dinsdale Place Jesmond Tyne & Wear NE2 1BD

Registered charity number

511065

Registered office

Little Theatre Saltwell View Gateshead NE8 4JS

Registered number

00380679

Country of incorporation

England

Progressive Players Gateshead Limited (The) Registered number: 00380679 Trustees' Report

The Trustees present their report and accounts for the year ended 31 March 2022 which are prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. (FRS 102) .

Reference and Administrative Details

Details concerning the charity number and company number and registered office are disclosed on page 1 of the accounts.

Objectives of the Charity

The company is established 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, mime, dance, singing and music and to formulate, prepare and establish schemes therefore provided that all the objectives of the company shall be of a charitable nature.

Structure, Governance and Management

The directors and trustees in office at the date of this report who served during the year are listed on page 1. Trustees are appointed or reappointed annually at the Annual General Meeting.

The charity is a company limited by guarantee and not having a share capital.

Summary of the Main Achievements of the Charity during the Year

At the date of the accounts we held cash and bank balances totalling £98,815 (2021 £103,655).

The Group made a donation of £15,000 to the Little Theatre Gateshead towards the rehearsal room project as per last year's restricted funds.

We are fortunate to have our own wardrobe department which manages to dress all our plays as well as hiring to local schools, colleges and organisations.

Some of our members also give talks to local organisations on the history of our theatre and costumes through the ages.

Progressive Players Gateshead Limited (The) Registered number: 00380679 Trustees' Report

Future plans of the Charity

Amounts have been earmarked for the following projects; Stage lighting renewal £40,000 Replacement of stage tower roof £25,000

This would leave cash and bank balances of £33,815 in unrestricted reserves.These funds are held in order to meet any unforeseen expenditure that may occur.

Employees and volunteers

The company has no paid employees.

The general volunteers may be asked to assist in the business of the charity, which includes manning the box office, stewarding, sale of ice creams and refreshments and operating the bar facilities.

Political and charitable donations

During the year the company made no political or charitable donations (2021 - £Nil).

Small company special provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Going concern

There are no material uncertainties regarding the charity's ability to continue for the foreseeable future.

This report was approved by the board on ….................... and signed by its order.

Marian Walker - Chairperson

Progressive Players Gateshead Limited (The) Independent Examiner's Report

Independent Examiner's Report to the Trustees

of Progressive Players (Gateshead) Limited (The)

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022.

Responsibilities and Basis of Report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with 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

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:

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.

T R Dixon & Co Ltd Chartered Certified Accountants 1 Dinsdale Place Jesmond NE2 1BD

Date: …............................

Progressive Players Gateshead Limited (The) Statement of Financial Activities for the year ended 31 March 2022

Income
Box office
Sale of programmes
Members subs
Donations
Hire / sale of props
Wardrobe hire
Other income
Sale of tea & coffee
Total incoming resources
Play expenses
Hire of theatre
Stage expenses
Publicity
Royalties
Purchase of play copies
Wardrobe expenses
Play expenses room hire
Photography
Administrative expenses
Stationery & printing
Postage & telephone
Licences
Tea & coffee
Depreciation
Sundry expenses
Staff training & welfare
Credit card machine costs
Governance costs
Accountancy fees
Companies House fees
Other operating income
Interest receivable
Donations including New
Rehearsal room
Reconciliation of funds
Total funds brought forward
Movement in year
Transfer to restricted
Total funds carried forward
Contribution towards The Little
Theatre costs
Net outgoings and net
movement in funds
Unrestricted
2022
£
29,439
-
672
1,443
-
267
2
-
31,823
9,532
1,313
2,108
-
1,374
50
-
-
14,377
59
1,028
2,282
-
-
1,575
619
-
481
6,044
1,093
13
1,106
10,296
44
17,849
(7,509)
105,947
(7,509)
98,438
<---------------
Restricted
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
-
65,000
-----Funds--------
Total
2022
£
29,439
-
672
1,443
-
267
2
-
31,823
9,532
1,313
2,108
-
1,374
50
-
-
14,377
59
1,028
2,282
-
-
1,575
619
-
481
6,044
1,093
13
1,106
10,296
44
17,849
(7,509)
170,947
(7,509)
-
163,438
---------->
Unrestricted
2021
£
-
-
3,709
5,307
-
-
-
-
9,016
14,298
681
1,156
4,089
586
-
-
-
20,810
232
642
-
-
-
1,995
133
-
301
3,303
1,272
-
1,272
16,369
1,282
-
(15,087)
121,034
(15,087)
-
105,947
<---------------
Restricted
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
80,000
(80,000)
145,000
(80,000)
-
65,000
------Funds-------
Total
2021
£
-
-
3,709
5,307
-
-
-
-
----------->
9,016
14,298
681
1,156
4,089
586
-
-
-
20,810
232
642
-
-
-
1,995
133
-
301
3,303
1,272
-
1,272
16,369
1,282
80,000
(95,087)
266,034
64,913
-
170,947

The statement of financial activities includes all gains and losses recognised in the year.

Progressive Players Gateshead Limited (The) Registered number: 00380679 Balance Sheet as at 31 March 2022

Balance Sheet
as at 31 March 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 4 61,417 62,992
Investments 5 5,250 5,250
66,667 68,242
Current assets
Debtors 6 - -
Cash at bank and in hand 98,815 103,655
98,815 103,655
Creditors: amounts falling due
within one year 7 (2,044) (950)
Net current assets 96,771 102,705
Total net assets 163,438 170,947
The funds of the charity
Unrestricted income funds 8 98,438 105,947
Restricted funds 7 65,000 65,000
Total charity funds 163,438 170,947

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime and in accordance with FRS102 SORP.

The profit and loss account has not been delivered to the Registrar of Companies.

Marian Walker - Chairperson Approved by the board on …......................

Progressive Players Gateshead Limited (The) Notes to the Accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Under section 138(2) of the Charities Act 2011 the charity has taken exemption from preparing consolidated accounts which would have included the results of its subsidiary company.

The directors have considered the impact of Covid-19 and believe that the company is in a position to minimise any impact on the business as they consider the company to be well positioned to trade profitably following the lifting of lockdown.

Income and recognition policies

Income derives from the staging of plays including ticket and season ticket receipts, wardrobe hire and other associated activities.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are funds which the donor has specified are to be solely used for particular areas of the charity's work.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Tangible assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures and fittings 2.5% reducing balance basis Stage properties 25% reducing balance basis Computer equipment 25% straight line basis

Investments

Investments in subsidiaries are valued at cost less provision for impairment.

Progressive Players Gateshead Limited (The) Notes to the Accounts for the year ended 31 March 2022

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with immediate access.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Season ticket box office income and members income paid in advance at the balance sheet date have been included with deferred income and will be released to the Statement of Financial Activities in the period to which the income relates.

2
Number of employees
Average number of persons employed during the year
3
Operating profit
This is stated after charging:
Depreciation of owned fixed assets
2022
2021
£
£
-
-
-
-
2022
2021
£
£
1,575
1,995

Progressive Players Gateshead Limited (The) Notes to the Accounts

for the year ended 31 March 2022

4 Tangible fixed assets

4 Tangible fixed assets
Fixtures Stage Computer
and fittings properties equipment Total
£ £ £ £
Cost
At 1 April 2021 79,098 22,968 1,508 103,574
At 31 March 2022 79,098 22,968 1,508 103,574
Depreciation
At 1 April 2021 17,344 21,731 1,507 40,582
Charge for the year 1,544 31 - 1,575
At 31 March 2022 18,888 21,762 1,507 42,157
Net book value
At 31 March 2022 60,210 1,206 1 61,417
At 31 March 2021 61,754 1,237 1 62,992
5 Investments Investment in
subsidiary
undertaking
£
Cost
At 31 March 2022 5,250
The company holds 20% or more of the share capital of the following companies:
Capital and Profit for
Company Shares held reserves the year
Class % £ £
Little Theatre (Gateshead) Limited (The) Ordinary 100 628,033 65,697
6 Debtors 2022 2021
£ £
Prepayments - -
7 Creditors: amounts falling due within one year 2022 2021
£ £
Accruals 2,044 950
Deferred income - -
2,044 950

Progressive Players Gateshead Limited (The) Notes to the Accounts

for the year ended 31 March 2022

8
Analysis of movements in funds
Funds at 1 April 2021
Net resources expenditure
Funds at 31 March 2022
Unrestricted
105,947
(7,509)
98,438
2022
£
Restricted
Total
65,000
170,947
-
(7,509)
65,000
163,438

9 Legal entity

Progressive Players Gateshead Limited (The) is a private company limited by guarantee and without share capital incorporated in England, the registered office is: Little Theatre Saltwell View Gateshead NE8 4JS

10 Ultimate controlling party

The company does not have an ultimate controlling party.

11 Related party transactions

£ £

Little Theatre (Gateshead) Limited (The)

The company is a wholly owned subsidiary of Progressive Players Gateshead Limited (The).

During the year the company paid rent to Little Theatre (Gateshead) Limited (The).

Amount paid during the year
Contribution paid to Little Theatre (Gateshead) Limited (The)
towards overhead expenses.
9,532
14,298
-
-

None of the trustees have been paid any remuneration or received any other benefits from the company or a related entity. During the year 8 (2021 - 2) trustees were reimbursed expenses totalling £1,869 (2021 £152) in respect of various costs relating to the charity.

12 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Progressive Players Gateshead Limited (The) Detailed profit and loss account for the year ended 31 March 2022

Sales
Cost of sales
Gross profit(loss)
Adminstrative expenses and governance costs
Other operating income
Operating profit
Profit before tax
2022
2021
£
£
31,823
9,016
(14,377)
(20,810)
17,446
(11,794)
7,150
4,575
44
1,282
10,340
(15,087)
10,340
(15,087)

This page does not form part of the statutory accounts

Progressive Players Gateshead Limited (The) Statement of Financial Activities for the year ended 31 March 2022

Notes
Unrestricted Incoming Resources
Unrestricted cost of sales
Gross profit
Unrestricted administrative expenses
Interest receivable
Surplus funds
2
Net movement in funds
Tax on ordinary profit
Net movement in funds
2021
2020
£
£
31,823
9,016
(14,377)
(20,810)
17,446
(11,794)
7,150
4,575
44
1,282
10,340
(15,087)
10,340
(15,087)
10,340
(15,087)

This page does not form part of the statutory accounts

Registered number 00380679

Progressive Players Gateshead Limited (The)

Report and Accounts

31 March 2022

AS AT 2 9 22

Progressive Players Gateshead Limited (The) Report and accounts Contents

Page
Company information 1
Trustees' report 2
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7

Progressive Players Gateshead Limited (The) Company Information

Directors and Trustees

Mr M D Buckley - Resigned 06/05/2022 Mr D I Wilde - Treasurer Mrs S D Clark Mrs M Duffy Mrs D Girdlestone Ms M Walker Mrs J Rendall Mr T Clark Mrs D Mooney Mr J Race - Appointed 17/09/2021 Mrs L Wright - Appointed 18/10/2021

Secretary

Mr M D Buckley - Resigned 06/05/2022

Independent Examiner

T R Dixon & Co Ltd Chartered Certified Accountants 1 Dinsdale Place Jesmond Tyne & Wear NE2 1BD

Registered charity number

511065

Registered office

Little Theatre Saltwell View Gateshead NE8 4JS

Registered number

00380679

Country of incorporation

England

Progressive Players Gateshead Limited (The) Registered number: 00380679 Trustees' Report

The Trustees present their report and accounts for the year ended 31 March 2022 which are prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. (FRS 102) .

Reference and Administrative Details

Details concerning the charity number and company number and registered office are disclosed on page 1 of the accounts.

Objectives of the Charity

The company is established 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, mime, dance, singing and music and to formulate, prepare and establish schemes therefore provided that all the objectives of the company shall be of a charitable nature.

Structure, Governance and Management

The directors and trustees in office at the date of this report who served during the year are listed on page 1. Trustees are appointed or reappointed annually at the Annual General Meeting.

The charity is a company limited by guarantee and not having a share capital.

Summary of the Main Achievements of the Charity during the Year

At the date of the accounts we held cash and bank balances totalling £98,815 (2021 £103,655).

The Group made a donation of £15,000 to the Little Theatre Gateshead towards the rehearsal room project as per last year's restricted funds.

We are fortunate to have our own wardrobe department which manages to dress all our plays as well as hiring to local schools, colleges and organisations.

Some of our members also give talks to local organisations on the history of our theatre and costumes through the ages.

Progressive Players Gateshead Limited (The) Registered number: 00380679 Trustees' Report

Future plans of the Charity

Amounts have been earmarked for the following projects; Stage lighting renewal £40,000 Replacement of stage tower roof £25,000

This would leave cash and bank balances of £33,815 in unrestricted reserves.These funds are held in order to meet any unforeseen expenditure that may occur.

Employees and volunteers

The company has no paid employees.

The general volunteers may be asked to assist in the business of the charity, which includes manning the box office, stewarding, sale of ice creams and refreshments and operating the bar facilities.

Political and charitable donations

During the year the company made no political or charitable donations (2021 - £Nil).

Small company special provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Going concern

There are no material uncertainties regarding the charity's ability to continue for the foreseeable future.

This report was approved by the board on ….................... and signed by its order.

Marian Walker - Chairperson

Progressive Players Gateshead Limited (The) Independent Examiner's Report

Independent Examiner's Report to the Trustees

of Progressive Players (Gateshead) Limited (The)

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022.

Responsibilities and Basis of Report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with 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

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:

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.

T R Dixon & Co Ltd Chartered Certified Accountants 1 Dinsdale Place Jesmond NE2 1BD

Date: …............................

Progressive Players Gateshead Limited (The) Statement of Financial Activities for the year ended 31 March 2022

Income
Box office
Sale of programmes
Members subs
Donations
Hire / sale of props
Wardrobe hire
Other income
Sale of tea & coffee
Total incoming resources
Play expenses
Hire of theatre
Stage expenses
Publicity
Royalties
Purchase of play copies
Wardrobe expenses
Play expenses room hire
Photography
Administrative expenses
Stationery & printing
Postage & telephone
Licences
Tea & coffee
Depreciation
Sundry expenses
Staff training & welfare
Credit card machine costs
Governance costs
Accountancy fees
Companies House fees
Other operating income
Interest receivable
Donations including New
Rehearsal room
Reconciliation of funds
Total funds brought forward
Movement in year
Transfer to restricted
Total funds carried forward
Contribution towards The Little
Theatre costs
Net outgoings and net
movement in funds
Unrestricted
2022
£
29,439
-
672
1,443
-
267
2
-
31,823
9,532
1,313
2,108
-
1,374
50
-
-
14,377
59
1,028
2,282
-
-
1,575
619
-
481
6,044
1,093
13
1,106
10,296
44
17,849
(7,509)
105,947
(7,509)
98,438
<---------------
Restricted
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,000
-
65,000
-----Funds--------
Total
2022
£
29,439
-
672
1,443
-
267
2
-
31,823
9,532
1,313
2,108
-
1,374
50
-
-
14,377
59
1,028
2,282
-
-
1,575
619
-
481
6,044
1,093
13
1,106
10,296
44
17,849
(7,509)
170,947
(7,509)
-
163,438
---------->
Unrestricted
2021
£
-
-
3,709
5,307
-
-
-
-
9,016
14,298
681
1,156
4,089
586
-
-
-
20,810
232
642
-
-
-
1,995
133
-
301
3,303
1,272
-
1,272
16,369
1,282
-
(15,087)
121,034
(15,087)
-
105,947
<---------------
Restricted
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
80,000
(80,000)
145,000
(80,000)
-
65,000
------Funds-------
Total
2021
£
-
-
3,709
5,307
-
-
-
-
----------->
9,016
14,298
681
1,156
4,089
586
-
-
-
20,810
232
642
-
-
-
1,995
133
-
301
3,303
1,272
-
1,272
16,369
1,282
80,000
(95,087)
266,034
64,913
-
170,947

The statement of financial activities includes all gains and losses recognised in the year.

Progressive Players Gateshead Limited (The) Registered number: 00380679 Balance Sheet as at 31 March 2022

Balance Sheet
as at 31 March 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 4 61,417 62,992
Investments 5 5,250 5,250
66,667 68,242
Current assets
Debtors 6 - -
Cash at bank and in hand 98,815 103,655
98,815 103,655
Creditors: amounts falling due
within one year 7 (2,044) (950)
Net current assets 96,771 102,705
Total net assets 163,438 170,947
The funds of the charity
Unrestricted income funds 8 98,438 105,947
Restricted funds 7 65,000 65,000
Total charity funds 163,438 170,947

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime and in accordance with FRS102 SORP.

The profit and loss account has not been delivered to the Registrar of Companies.

Marian Walker - Chairperson Approved by the board on …......................

Progressive Players Gateshead Limited (The) Notes to the Accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Under section 138(2) of the Charities Act 2011 the charity has taken exemption from preparing consolidated accounts which would have included the results of its subsidiary company.

The directors have considered the impact of Covid-19 and believe that the company is in a position to minimise any impact on the business as they consider the company to be well positioned to trade profitably following the lifting of lockdown.

Income and recognition policies

Income derives from the staging of plays including ticket and season ticket receipts, wardrobe hire and other associated activities.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are funds which the donor has specified are to be solely used for particular areas of the charity's work.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Tangible assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures and fittings 2.5% reducing balance basis Stage properties 25% reducing balance basis Computer equipment 25% straight line basis

Investments

Investments in subsidiaries are valued at cost less provision for impairment.

Progressive Players Gateshead Limited (The) Notes to the Accounts for the year ended 31 March 2022

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with immediate access.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Season ticket box office income and members income paid in advance at the balance sheet date have been included with deferred income and will be released to the Statement of Financial Activities in the period to which the income relates.

2
Number of employees
Average number of persons employed during the year
3
Operating profit
This is stated after charging:
Depreciation of owned fixed assets
2022
2021
£
£
-
-
-
-
2022
2021
£
£
1,575
1,995

Progressive Players Gateshead Limited (The) Notes to the Accounts

for the year ended 31 March 2022

4 Tangible fixed assets

4 Tangible fixed assets
Fixtures Stage Computer
and fittings properties equipment Total
£ £ £ £
Cost
At 1 April 2021 79,098 22,968 1,508 103,574
At 31 March 2022 79,098 22,968 1,508 103,574
Depreciation
At 1 April 2021 17,344 21,731 1,507 40,582
Charge for the year 1,544 31 - 1,575
At 31 March 2022 18,888 21,762 1,507 42,157
Net book value
At 31 March 2022 60,210 1,206 1 61,417
At 31 March 2021 61,754 1,237 1 62,992
5 Investments Investment in
subsidiary
undertaking
£
Cost
At 31 March 2022 5,250
The company holds 20% or more of the share capital of the following companies:
Capital and Profit for
Company Shares held reserves the year
Class % £ £
Little Theatre (Gateshead) Limited (The) Ordinary 100 628,033 65,697
6 Debtors 2022 2021
£ £
Prepayments - -
7 Creditors: amounts falling due within one year 2022 2021
£ £
Accruals 2,044 950
Deferred income - -
2,044 950

Progressive Players Gateshead Limited (The) Notes to the Accounts

for the year ended 31 March 2022

8
Analysis of movements in funds
Funds at 1 April 2021
Net resources expenditure
Funds at 31 March 2022
Unrestricted
105,947
(7,509)
98,438
2022
£
Restricted
Total
65,000
170,947
-
(7,509)
65,000
163,438

9 Legal entity

Progressive Players Gateshead Limited (The) is a private company limited by guarantee and without share capital incorporated in England, the registered office is: Little Theatre Saltwell View Gateshead NE8 4JS

10 Ultimate controlling party

The company does not have an ultimate controlling party.

11 Related party transactions

£ £

Little Theatre (Gateshead) Limited (The)

The company is a wholly owned subsidiary of Progressive Players Gateshead Limited (The).

During the year the company paid rent to Little Theatre (Gateshead) Limited (The).

Amount paid during the year
Contribution paid to Little Theatre (Gateshead) Limited (The)
towards overhead expenses.
9,532
14,298
-
-

None of the trustees have been paid any remuneration or received any other benefits from the company or a related entity. During the year 8 (2021 - 2) trustees were reimbursed expenses totalling £1,869 (2021 £152) in respect of various costs relating to the charity.

12 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Progressive Players Gateshead Limited (The) Detailed profit and loss account for the year ended 31 March 2022

Sales
Cost of sales
Gross profit(loss)
Adminstrative expenses and governance costs
Other operating income
Operating profit
Profit before tax
2022
2021
£
£
31,823
9,016
(14,377)
(20,810)
17,446
(11,794)
7,150
4,575
44
1,282
10,340
(15,087)
10,340
(15,087)

This page does not form part of the statutory accounts

Progressive Players Gateshead Limited (The) Statement of Financial Activities for the year ended 31 March 2022

Notes
Unrestricted Incoming Resources
Unrestricted cost of sales
Gross profit
Unrestricted administrative expenses
Interest receivable
Surplus funds
2
Net movement in funds
Tax on ordinary profit
Net movement in funds
2021
2020
£
£
31,823
9,016
(14,377)
(20,810)
17,446
(11,794)
7,150
4,575
44
1,282
10,340
(15,087)
10,340
(15,087)
10,340
(15,087)

This page does not form part of the statutory accounts

Progressive Plavers Gateshead Limited {The) Independent Examiner'5 Report Independent Ei#miner'g Report to the Trustees of Progressii'e Plai'ers (Gatesheadl Limited (The) I report io the charii!, trustees on mv examination of the accounts of th¢ ¢ompanN. for the year ended 31 Marth ?0?? Re5P0115ibilÈties and Basis of Report As Il)e ch￿lrItI s rruslees of the ¢oinpanJ' land also its direeiors for ihe purposes ofcompany law) you are ￿SPonSIble for the preparaiion of the accounts ID a¢cordance ivith th¢ Coinpani¢s Act ?006 {"The ?006 Act"). Havin<F sarisfied my'self that ihe accounts of the Coillpany. are not required to be 2udited under Pan 16 of the •006 Act and are eli. ible for independent eKaininaiion. I report in respect of my e.Kaininaiion ofvour chariti s accounts as carried out under Section 145 of the Charities Aci ?0 I I I"The ?01 l Act"). In earry'iniF out exaininaiion I have follow'ed the Directions given by the Charitj. Commission under Section 145 lil Ibl of th¢ ?01 l Aci. Independent Examiner's Siaternent I have coiiiplcted In! ¢xamination. I conlim) thai no Inairers have coine to my attention in conne¢tlgn M'ith the elaininaiion giving me cause to believe.. accountiniT records were not kept in accordance with section 386 of the ?006 Act: the accounts do noi accord with Ih05e re¢ord5'. Ihe accounts do not Colnpl￿ ￿lth the accountini7 requirements of Section 396 of ihe ?006 Act other than an). reqU1￿ment that the accounts give a irue and fair vieil i¥hich is not a Inailer considered as part of an independeiii e.xainiiiation or,. the accounts have noi been prepared in accordai)¢e with the illethod5 and principle5 of the Siateineni of Recoiiiinendcd Practice for aeeounrin¥ and reporting charities (applicable to ¢harilies preparinu iheir aecounis in accordance with the Financial Reportiniy Standard applicable in the UK and Republic of Ireland IFRS10?I). I have no concems and hav¢ Come across no other maiters in connecrion wilh ihe elaininarion io which atEeniion should be draivn in this report in order to enable a proper understanding of the accounts to be r¢ached. T R Dixon & Co Ltd Chanered Certified Accountonts Diiisdale Pla¢¢ Jesinond NE? IBD Date..