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2022-03-31-accounts

CONTENTS
REPORT OF THE COUNCIL 1-3
INDEPENDENT
EXAMINER'S
REPORT 4-5
STATEMENT
OF
FINANCIAL ACTIVITIES
BALANCE SHEET 7-8
NOTES FORMING PART OF THK FINANCIAL STATEMENTS 9-22

Note Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
INCOME
Donations and Grants 125,580 104,548 230,128 314,930
Charitable Activities 32,588 35,415 68,003 37,065
Investments 1 1 2
Total Income 158,169 139,963 298,132 351,997
EXPENDITURE
Charitable Activities 166,146 169,987 336,133 251,363
Net Income/(Expenditure) 11 (7,977) (30,024) (38,001) 100,634
Transfers
between Funds
5,916 (5,916)
Net Movement in Funds (2,061) (35,940) (38,001) 100,634
Reconciliation ofFunds
Total Funds Brought Forward 539,782 682,182 1,354,517 2,576,481 2,475,847
Total Funds Carried Forward K 537,721 K 646,242 f, 1,354,517 K 2,538,480 K 2,576,481

Note 2022 2021
FIXEDASSETS
Tangible Assets 13 2,472,031 2,476,864
CURRENT ASSETS
Stock 14 2,427 1,197
Debtors 15 4,586 12,450
Cash at Bank 85,216 131,836
Cash in Hand 310 355
92,539 145,838
CREDITORS - amounts falling
due within one year 16 26,090 46,221
NET CURRENT ASSETS 66,449 99,617
TOTAL NET ASSETS 2,538,480 2,576,481
The Funds ofthe Charity:
CAPITAL FUNDS
Endowments 17 1,354,517 1,354,517
INCOME FUNDS
Restricted 18 646,242 682,182
Unrestricted 19 537,721 539,782
TOTAL FUNDS 2,538,480 2,576,481

a). Unrestricted Funds
Garthgwynion Charities 60,000
The Lambert Family Charitable Fund 30,000
Legacy f'rom Cynthia James 24,580
Others 11,000
125,580
b). Restricted Funds
The Lambert Family Charitable Fund 50,000
Welsh Government Grants 35,142
Dyti Estuary Book Sponsorship 18,000
Educational Foundation
Donations
1,406
104,548

Unrestricted Restricted Total Total
Funds Funds 2022 2021
Fees 1,003 1,003 (609)
Events and Concerts (Note 5) 3,664 3,664
Festival (Note 6) 7,249 7,281 14,530 14,460
Exhibitions
(Note 7)
20,672 3,235 23,907 13,701
Royal House (Note 8) 24,899 24,899 9,513
32,588 35,415 68,003 37,065

4. Invest ment
Income
2022 2021
Wayleave
Bank Deposit Interest
5. Events and Concerts
2022 2021
Income 3,664
Expenditure (3,714) (107)
(Deficit) (50) (107)

INCOME AND EXPENDITURE ACCOUNT
2022 2021
INCOME
BoxOffice 2,630
Donations,
Grants
and Sponsorship * 7,281 7,210
Benefactors 4,619 7,250
14,530 14,460
EXPENDITURE
Performers'
Fees and Expenses
11,530 3,410
Freelance Staff 3,540 3,000
Filming at Festival 800
Flowers and Stage Decoration 10
Printing,
Publicity
and Advertising 299 260
Fees and Subsciptions 150
Piano Hire and Tuning 505
Miscellaneous 1,338
17,222 7,620
(DEFICIT)/SURPLUS (2,692) 6,840

Exhibitions
2022 2021
INCOME
Commission 19,283 2,403
Sales and Fees 1,389 48
Donations 3,235 1,250
Grants and Sponsorship 10,000
23,907 13,701
EXPENDITURE
Curatorial
Services
4,000 4,000
Printing,
Publicity
and Advertising 559 757
Insurance 2,229 2,229
Filming Exhibitions 600
Packaging
and Transport
852 8,701
Workshop
and Exhibition Fees
6,527
Fees and Subscriptions 310 378
Travel and Subsistence 458
Competition
Prizes
1,900
16,835 16,665
SURPLUS/(DEFICIT) 7,072 K (2,964)

Royal House
2022 2021
INCOME
Rent Receivable 24,899 9,513
EXPENDITURE
Rates and Water 1,897 1,842
Light and Heat 2,726 667
Repairs and Maintenance 5,216 996
Insurance 1,697 1,122
Licences 159 157
Sundry Repairs and Cleaning 3,406 2,125
Letting Agency Fees 3,735 491
Bank Charges 14 10
18,850 7,410
SURPLUS 6)049 K 2,103

Expenditure
on Charitable
Expenditure
on Charitable
Activities Activities
Unrestricted Restricted Total Total
Funds Funds 2022 2021
Tabernacle
Running
Costs (see *below) 144,451 113,944 258,395 215,767
Events and Concerts (Note 5) 3,714 3,714 107
Educational
Foundation
500 500 1,600
Festival (Note 6) 9,941 7,281 17,222 7,620
Exhibitions
(Note 7)
6,600 10,235 16,835 16,665
Royal House (Note 8) 18,850 18,850 7,410
Acquisition ofWorks ofArt 1,440 1,440
Dyfi Estuary Book 19,177 19,177 2,194
166,146 169,987 336,133 251,363
Tabernacle
Runnin
Costs 2022 2021
StaffCosts:
Wages and NI 176,412 135,779
Pension Costs 3,544 3,263
179,956 139,042
Insurance 8,349 9,829
Premises Costs:
Rates and Water 4,386 (2,291)
Light and Heat 16,215 14,736
Repairs and Maintenance —Premises 14,198 14,717
Sundry Repairs and Cleaning 2,977 4,479
37,776 31,641
Postage, Stationery and Marketing 4,752 2,604
Website Development 2,975 16,460
Strategy and Business Planning 7,380
General Office Costs:
Telephone 2,907 2,862
Payroll Services 900 900
Bank Charges 471 314
Credit Card Charges 973 651
5,251 4,727
Accountancy 5,500 5,500
Depreciation 4,833 5,565
Miscellaneous 1,623 399
258,395 215,767

10.Independent
Examination
Fees
2022 2021
Included
under accountancy
in note 9
are amounts payable to the
independent
examiner
for independent examination ofthe Financial
Statements 850 850

This is stated after charging:
2022 2021
Depreciation ofTangible Fixed Assets 4,833 5,565
12.Staff
2022 2021
Total Staff Costs Comprised:
Wages and Salaries 165,778 128,508
Social Security Costs 10,634 7,271
Pension Costs 3,544 3,263
179,956 139,042

14. Stock
Stocks are stated at the lower ofcost and net realisable value:
2022 2021
Books, Catalogues and Postcards 2,254 820
Bar Stock 173 377
2,427 1,197
15. Debtors
2022 2021
Trade Debtors 558 2,096
Income Tax Recoverable 2,903 2,829
Prepayments 1,125 358
Value Added Tax Recoverable 7,167
4,586 12,450
16. Creditors - amounts falling due within one year
2022 2021
Trade Creditors 10,851 9,479
Taxation and Social Security 1,724
Accruals 6,400 6,400
Value Added Tax Payable 1,120
Deferred Income - General 1,781 4,406
Deferred Income —Festival Benefactors 5,938 4,212
Loan - Estate of Capt RELambert 20,000
26,090 46,221

Movement in Funds
Balance Incoming Balance
31stMarch 2021 Resources Transfers 31stMarch 2022
The ARO Lambert Fund 10,000 10,000
The General Endowment Fund 390,258 390,258
The Nora Gibbs and Mollie Winterburn
Bequest 104,778 104,778
The Royal House Restoration Fund 849,481 849,481
1,354,517 1,354,517

Restricte d Funds
Movement in Funds
Balance Balance
31stMarch 2021 Income Expenditure 31stMarch 2022
f.
The Old Tannery Appeal 467,028 467,028
Glasfryn Fund 163,182 163,182
Educational Foundation 6,626 1,406 500 7,532
Auditorium Sound System Fund 8,500 8,500
Festival 7,281 7,281
Exhibition Funds 7,000 3,235 10,235
Dyfi Estuary Book Fund 1,044 18,133 19,177
Cultural Recovery Funds 20,469 35,142 55,611
StaffPosts Fund 8,333 50,000 58,333
682,182 115,197 151,137 646,242

Analysis ofNet Assets between Analysis ofNet Assets between Funds
Tangible Net Current
Fixed Assets Assets Total
Endowments
The ARO Lambert Fund 10,000 10,000
The General Endowment Fund 390,258 390,258
The Nora Gibbs and Mollie Winterburn
Bequest 104,778 104,778
The Royal House Restoration Fund 849,481 849,481
1,354,517 1,354,517
Restricted Funds
The Old Tannery Appeal 459,984 7,044 467,028
Glasfryn Fund 163,182 163,182
Educational
Foundation
7,532 7,532
Auditorium
Sound System Fund
8,500 8,500
Exhibition
Funds
Dyfi Estuary Book Fund
Cultural
Recovery Funds
StaffPosts Fund
Unrestricted
Funds
494,348 43,373 537,721
2,472,031 66,449 2,538,480