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2023-03-31-accounts

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

Note Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2023 2022
INCOME
Donations and Grants 2 192,396 76,937 269,333 230,128
Charitable Activities 3 99,952 33,322 133,274 68,003
Investments 4 16 16 I
Total Income 292,364 110,259 402,623 298,132
EXPENDITURE
Charitable Activities 9 291,269 113,522 404,791 336,133
Net Income/(Expenditure) 11 1,095 (3,263) (2,168) (38,001)
Transfers between Funds
Net Movement in Funds 1,095 (3,263) (2,168) (38,001)
Reconciliation of Funds:
Total Funds Brought Forward 537,721 646,242 1,354,517 2,538,480 2,576,481
Total Funds Carried Forward f. 538,816 f 642,979 K 1,354,517 K 2,536312 K 2,538,480

Note 2023 2022
FIXEDASSETS
Tangible Assets 13 2,473,154 2,472,031
CURRENT ASSETS
Stock 14 2,540 2,427
Debtors 15 11,798 4,586
Cash at Bank 97,998 85,216
Cash in Hand 310 310
112,646 92,539
CREDITORS - amounts falling
due within one year 16 49,488 26,090
NET CURRENT ASSETS 63,158 66,449
TOTAL NET ASSETS 2,536,312 2,538,480
The Funds ofthe Charity:
CAPITAL FUNDS
Endowments 17 1,354,517 1,354,517
INCOME FUNDS
Restricted 18 642,979 646,242
Unrestricted 19 538,816 537,721
TOTAL FUNDS 2,536,312 2,53S,4SO

The Lambert Family Charitable Charitable Fund 100,000
Garthgvvyruon
Charities
60,000
Welsh Government Grants (Cost ofLiving) 10,000
Mr David Williams 5,250
Arts Council ofWales 1,676
Others 15,470
192,396
Restricted Funds
The Lambert Family Charitable Fund 50,000
Mr John Lavrin 6,250
Mrs Sally Marshall 6,250
Mr Justin Woodhouse 6,250
Mr Norman
Halls
6,250
Other 1,000
Educational
Foundation
Donations 937
76,937

Unrestricted Restricted Total Total
Funds Funds 2023 2022
Fees 6,478 6,478 1,003
Events and Concerts (Note 5) 31,619 31,619 3,664
Festival (Note 6) 40,053 3,808 43,861 14,530
Exhibitions
(Note 7)
21,802 4,850 26,652 23,907
Royal House (Note 8) 24,664 24,664 24,899
99,952 33,322 133,274 68,003

4. Investment
Income
2023 2022
Wayleave 1
Bank Deposit Interest 15
16
5. Events and Concerts
2023 2022
Income 31,619 3,664
Expenditure (21,737) (3,714)
Profit/(Deficit) 9,882 ~58

2023 2022
INCOME
BoxOffice 29,541 2,630
Donations,
Grants and Sponsorship
3,808 7,281
Benefactors 10,512 4,619
43,861 14,530
EXPENDITURE
Performers'
Fees and Expenses
57,412 11,530
Freelance StM 3,540
Flowers and Stage Decoration 250 10
Printing,
Publicity and Advertising
8,380 299
Fees and Subsciptions 155
Piano Hire and Tuning 4,368 505
Miscellaneous 79 1,338
70,644 17422
(DEFICIT) K~26,783 f. (2,692)

2023 2022
INCOME
Commission 19,466 19,283
Sales and Fees 2,336 1,389
Donations,
Grants and Sponsorship
4,850 3,235
26,652 23,907
EXPENDITURE
Curatorial Services 3,068 4,000
Printing, Publicity and Advertising 4,030 559
Insurance 2,389 2,229
Packaging and Transport 3,347 852
Workshop and Exhibition Fees 6,527
Fees and Subscriptions 110 310
Travel and Subsistence 608 458
Competition
Prizes
3,250 1,900
16,802 16,835
SURPLUS 9,850 f 7,072

Royal House
2023 2022
f.
INCOME
Rent Receivable 24,664 24,899
EXPENDITURE
Rates and Water 1,987 1,897
Light and Heat 1,338 2,726
Repairs and Maintenance 220 5,216
Insurance 1,808 1,697
Licences 159 159
Sundry Repairs and Cleaning 3,566 3,406
Letting Agency Fees 3,673 3,735
Bank Charges 14 14
12,765 18,850
SURPLUS 11,899 f. 6,049

f r f r the Year the Year Ended 31st
c~o~in i~
March
2023
9. Expenditure
on Charitable
Activities
Unrestricted Restricted Total Total
Funds Funds 2023 2022
g
Tabernacle
Running
Costs (see *below) 185,412 61,899 247,311 258,395
Events and Concerts (Note 5) 21,737 21,737 3,714
Educational
Foundation
4,200 4,200 500
Festival (Note 6) 66,836 3,808 70,644 70,644
Exhibitions
(Note 7)
11,952 4,850 16,802 16,835
Royal House (Note 8) 12,765 12,765 10,957
Acquisition ofWorks ofArt 5,332 26,000 31,332 1,440
Dyfi Estuary Book 19,177
291,269 113,522 404,791 381,662
Tabernacle
Runnin
Costs 2023 2022
StaffCosts:
Wages and NI 158,020 176,412
Pension Costs 2,257 3,544
160,277 179,956
Insurance 10,272 8,349
Premises Costs:
Rates and Water 6,381 4,386
Light and Heat 25,771 16,215
Repairs and Maintenance -Premises 9,975 14,198
Sundry Repairs and Cleaning 6,159 2,977
48,286 37,776
Postage, Stationery and Marketing 4,583 4,752
Website Development 400 2,975
Strategy and Business Planning 7,142 7,380
General Offtce Costs:
Telephone 3,681 2,907
Payroll Services 10 900
Bank Charges 756 471
Credit Card Charges 2,626 973
7,073 5,251
Accountancy 5,500 5,500
Depreciation 2,722 4,833
Miscellaneous 1,056 1,623
247,311 258,395

10.Independent
Examination
Fees
2023 2022
Included under accountancy
in note 9
are amounts payable to the
independent
examiner
for independent examination ofthe Financial
Statements 850 850

11.Net Income
This is stated after charging:
2023 2022
Depreciation ofTangible Fixed Assets 2,722 4,833
12.Staff
2023 2022
Total StaffCosts Comprised:
Wages and Salaries 148,936 165,778
Social Security Costs 9,084 10,634
Pension Costs 2,257 3,544
160,277 179,956

Freehold Musical Equipment Total
Property Instruments Furniture
Fixtures
&Fittings
Cost
At 1stApril 2022 2,431,824 44,035 274,615 2,750,474
Expenditure in Year 3,845 3,845
Disposals in Year
2,431,824 44,035 278,460 2,754,319
Depreciation:
At 1stApril 2022 9,265 269,178 278,443
Amount Provided
in Year 2,722 2,722
Disposals in Year
9,265 271,900 281,165
Net BookValue
at 31stMarch 2023 2,431,824 34,770 6,560 K 2,473,154
Net BookValue
at 31stMarch 2022 2,431,$24 34,770 5,437 g 2,472,031

Stocks are stated at th e lower ofcost and net realisable va lue:
2023 2022
Books, Catalogues and Postcards 1,800 2,254
Bar Stock 740 173
2,540 2,427
15. Debtors
2023 2022
Trade Debtors 2,416 558
Income Tax Recoverable 8,767 2,903
PrePayments 615 1,125
11,798 4,586
16. Creditors - amounts falling due within one year
Creditors - amounts
falling due within one year
2023 2022
Trade Creditors 7,643 10,851
Taxation and Social Security 3,124
Accruals 5,960 6,400
Value Added Tax Payable 8,093 1,120
Deferred Income - General 5,118 1,781
Deferred Income - Festival Benefactors 19,550 5,938
49,488 26,090

Movement in Funds
Balance Incoming Balance
31stMarch 2022 ReSOurCeS TranSferS 31stMarch 2023
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 2022 Income Expenditure 31stMarch 2023
The Old Tannery Appeal 467,028 467,028
Glasfryn Fund 163,182 163,182
Educational Foundation 7,532 937 4,200 4,269
Auditorium Sound System Fund 8,500 8,500
Festival 3,808 3,808
Exhibition Funds 4,850 4,850
StaffPosts Fund 50,000 50,000
646,242 59,595 62,858 642,979

Analysis of Net Ass ets betw een Funds
Tangible Net Current
Fixed Assets Assets Total
8 f.
Endowments
The ARO Lambert Fund 10,000 10,000
The General Endowment Fund 390,258 390,258
The Nora Gibbs and Mollie Winterbum
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
4,269 4,269
Auditorium Sound System Fund 8,500 8,500
Unrestricted Funds 495,471 43,345 538,816
2,473,154 63,158 2,536,312