2023-03-31-accounts - Cwmni Theatr Arad Goch

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		Page
Manylion	Cyfeirio a Gweinyddol
Adroddiad	yr Ymddiriedolwyr	2to4
Adroddiad	yr Arholwr Annibynnol
Datganiad	oweithgareddau ariannol
Mantolen	Cydbwysedd	7 to 8
Datganiad	Llif Arian
Nodiadau	i'r Datganiad Llif Arian	10
Nodiadau	i'r datganiadau ariannol	11 to 22

YMDDIRIEDOLWYR	YMDDIRIEDOLWYR	Mrs S M Boswell	Mrs S M Boswell
		Mr D Creunant
		Dr D H Edwards
		Mrs SGibson
		Ms E H G Jones
		Mrs A M Jones
		Mrs G Owen
		Mr SM Rees
		Ms R C Williams
		Mr S Pennant
YSGRIFENNYDD	CWMNI	Mrs N W Evans
SWYDDFA GOFRESTREDIG		Stryd Y Baddon
		Aberystwyth
		Ceredigion
		SY23 2NN
RHIF CWMNI
COFRESTREDIG		02375424 (England		and Wales)
RHIF ELUSEN
GOFRESTREDIG		702506
ARHOLWR ANNIBYNNOL		Emyr Mortimer	Cyf
		32 YMaes
		Caernarfon
		Gwynedd
		LL55 2NN
CYFREITHWYR		Humphrey, Roberts		& Bott
		1 Alfred Place
		Aberystwyth
		Ceredigion
		SY232BS
CYFRIFWYR		Emyr Mortimer	Cyf
		32 YMaes
		Caernarfon
		Gwynedd
		LL55 2NN

ar er fl dd	n a dda	et	h i ben a	r 31 Mawrt	h 2023
							31.3.23	31.3.22
					Cronfeydd	Cronfeydd	Cyfanswm	Cyfanswm
				anghyfyngedig		cyfyngedig	cronfeydd	cronfeydd
								ailddatgan
				Nodiadau	E			E
INCWM A GWADDODION
Rhoddion a chymynroddion				3	388,699		388,699	378,135
Gweithgareddau Grantiau prosiect	elusennol					61,579	61,579	50,859
Costau cynhyrchu, gweithdy	datblygu,				20,458		20,458	16,032
Gweithgareddau masnachu			eraill	4	64,826	1,833	66,659	49,743
Incwm buddsoddi				5	1,040		1,040	29
Cyfanswm					475,023	63,412	538,435	494,798
GWARIANT
Gweithgareddau	elusennol
Costau cynhyrchu, gweithdy	datblygu,				483,083	7,123	490,206	461,082
Arall					25,187		25„187	17,101
Cyfanswm					508,270	7,123	515,393	478,183
INCWM NET/(GWARIANT) Trosglwyddiadau rhwng		cronfeydd		18	(33,247) 28,393	56,289 ~28,393)	23,042	16,615
Symud net mewn	cronfeydd				(4,854)	27,896	23,042	16,615
CYMODI CRONFEYDD
Cyfanswm yr cronfeydd gyflwynwyd		a			318,751	1,083,986	1,402,737	1,402,154
Fel yr adroddwyd Addasiad blwyddyn	o'r blaen flaenorol			13	23,319		23,319	7,287
Fel y cafodd ei ailddatgan					342,070	1,083,986	1,426,056	1,409,441
CYFANSWM CRONFEYDD			I'W CARIO
YMLAEN					337,216	1,111,882	1,449,098	1,426,056

Mantolen C db se 31 Mawrth 2023	dd
							31.3.23	31.3.22
					Cronfeydd	Cronfeydd	Cyfanswm	Cyfanswm
					anghyfyngedig	cyfyngedig	cronfeydd	cronfeydd
								ailddatgan
				Nodiadau		E
ASEDAU SEFYDLOG				15
Asedau cyfalaf					37,899	1,024,053	1,061,952	1,091,535
ASEDAU PRESENNOL				16
Dyledwyr					54,085	135	54,220	44,668
Arian mewn banc ac mewn			llaw		252,808	87,752	340,560	303,761
					306,893	87,887	394,780	348,429
CREDYDWYR
Symiau sy'n ddyledus	o	fewn blwyddyn		17	(7,576)	(58)	(7,634)	(13,908)
ASEDAU NET CYFREDOL					299,317	87,829	387,146	334,521
CYFANSWM ASEDAU		LLAI
RHWYMEDIGAETHAU		CYFREDOL			337,216	1,111,882	1,449,098	1,426,056
ASEDAU NET					337,216	1,111,8&2	1,449,098	1,426,056
CRONFEYDD				18
Cronfeydd anghyfyngedig							337,216	342,070
Cronfeydd cyfyngedig							1,111,882	1,083,986
CYFANSWM CRONFEYDD							1,449,098	1,426,056

Cwmni Theatr Arad Goch
Dat aniad Llif Arian
ar er flw dd n a ddaeth		i	ben	ar	31 Mawrth 2023
							31.3.23	31.3.22
								Fel y
								cafodd ei
								ailddatgan
				Nodiadau				E
Arian yn llifo oweithgareddau				1
gweithredu Arian a gynhyrchir oweithrediadau							39,903	(10,786)
Llog a dalwyd
Arian net a ddarperir gan I(a	ddefnyddir				yn)
gweithgareddau gweithredu							39,902	~tg,766)
Arian yn llifo oweithgareddau			buddsoddi
Prynu asedau sefydlog diriaethol Gwerthu asedau sefydlog diriaethol							(4,143)	(9,600) 500
Llog a dderbyniwyd							1,040	29
Arian net a ddefnyddir rnewn	gweithgareddau					buddaoddi	~3,103)	~9,071)
Newid mewn arian parod a
chyfwerth ag arian parod yn y cyfnod adrodd Cyfwerth ag arian parod ac arian							36,799	(19,857)
parod ar ddechrau'r cyfnod
adrodd							303,761	323,618
Cyfwerth ag arian parod ac	arian
parod ar ddiwedd y cyfnod adrodd							340,560	303,761

CYMODI INCWM NET GWEITHREDU	I LIF	ARIAN	NET	0 WEITHG	AREDDAU
						31.3.23	31.3.22
							Fel y
							cafodd ei
							ailddatgan
Incwm net ar gyfer y cyfnod adrodd (yn Datganiad oWeithgareddau Ariannol)				unol a'r		23,042	16,615
Addasiadau ar gyfer: Taliadau dibrisiant						33,727	35,117
Llog a dderbyniwyd						(1,040)	(29)
Llog a dalwyd
Cynnydd mewn dyledwyr Gostyngiad mewn credydwyr						(9,552) ~6,275)	(26,422) ~36,06?)
Arian net a ddarperir gweithrediadau	gan/(a ddefnyddir			yn)		39,903	)10,786)
DADANSODDIAD 0	NEWIDIADAU		MEWN
CRONFEYDD NET
					Ar 1.4.22	Llif arian	Ar 31.3.23
					E	E
Arian net
Arian mewn banc ac mewn		llaw			303,761	36,799	340,560
					303,761	36,799	340,560
Cyfanswm					303,761	36,799	340,560

RHODDION A CHYMYNRODDION
	31.3.23	31.3.22
		Fel y
		cafodd ei
		ailddatgan
		E
6rantiau	388,699	378,135

ar	er flw dd n a ddae	er flw dd n a ddae	er flw dd n a ddae	er flw dd n a ddae	er flw dd n a ddae	t	h i ben ar 3	h i ben ar 3	h i ben ar 3	h i ben ar 3	1 Mawrth	1 Mawrth	2023
4.	GWEITHGAREDDAU						MASNACHU				ERAILL
															31.3.23	31.3.22
																as
																restated
	Ffioedd Perfformiad														41,298	11,888
	Ffioedd gweithdy Incwm arall				a hyfforddiant										6,405 18,956	5,548 8,926
	Nawdd															30,000
	Grantiau refeniw Costau cynhyrchu				cofid y cyngor - cofid											20,749 ~27,368)
															66,659	49,743
5.	INCWM BUDDSODDI
															31.3.23	31.3.22
																as
																restated
															F	E
	Llog cyfrif adnau														992	29
	Llog arall														48
															1,040	29
6.	INCWM 0		WEITHGAREDDAU							ELUSENNOL
															31.3.23	31.3.22
																Fel y
																cafodd ei
																ailddatgan
								Gweithgaredd								F
	Grantiau							Grantiau			prosiect				61,579	50,859
	Rhyddhad		treth	theatr				Costau cynhyrchu, gweithdy					datblygu,		20,458	16,032
															82,037	66,891
	Mae'r grantiau			a	dderbynnir,				sydd		wedi'u	cynnwys		yn yr uchod,
	fel a ganlyn:														31.3.23	31.3.22
																Fel y
																cafodd ei
																ailddatgan
																F
	Grantiau	cysylltiedig				a'r		prosiect							61,579	50,859

Nodiadau i'r Dat	Nodiadau i'r Dat	aniadau	aniadau	Ariannol	Ariannol	-	arhau
ar	er flw dd	n a ddaeth		i ben		ar	31 Mawrth 2023
7.	COSTAU GWEITHGAREDDAU						ELUSENNOL
									Costa u
								Costau	cefnogi
								Uniongyrchol	(nodyn 8)	Cyfanswm
										F
	Costau cynhyrchu,		datblygu,
	gweithdy							332,259	157,947	490,206
8.	COSTAU CEFNOGI
										Rheolaeth
	Costau cynhyrchu,		datblygu,
	gweithdy									157,947
9.	INCWM NET/(GWARIANT)
	Nodir incwm	net /	(gwariant)		ar	ol	codi tal / (credydu):
									31.3.23	31.3.22
										Fel y
										cafodd ei
										ailddatgan
										E
	Dibrisiant - asedau		sy'n	eiddo					33,726	35,116

			31.3.23	31.3.22
				Fel y
				cafodd ei
				ailddatgan
				E
Cyflogau			291,214	287,570
Costau	nawdd	cymdeithasol	14,112	12,393
Costau	pensiwn	eraill	10,229	9,138
			315,555	309,101

Roedd nifer cyfart	al	og y gw	eithwyr yn ystod y flwy	ddyn	fel a ganlyn:
						31.3.23	31.3.22
							Fel y
							cafodd ei
							ailddatgan
Actorion a chynhyrchiad							2
Technegol a marchnata							5
Gweinyddu a rheoli							4
Ni chafodd yr un gweithiwr			fwy na 260,000 mewn	tal yn	y cyfnod.
CYMARIAETHAU		AR GYFER GWEITHGAREDDAU'R			DATGANIAD	ARIANNOL
					Cronfeydd	Cronfeydd	Cyfanswm
				anghyfyngedig		cyfyngedig	cronfeydd
							(ailddatgan)
INCWM A GWADDODION			0
Rhoddion a chymynroddion					378,135		378,135
Gweithgareddau	elusennol
Grantiau prosiect					30,711	20,148	50,859
Costau cynhyrchu,		datblygu,
gweithdy					16,032		16,032
Gweithgareddau	masnachu		eraill		17,117	32,626	49,743
lncwm buddsoddi					29		29
Cyfanswm					442,024	52,774	494,798
GWARIANT AR
Gweithgareddau		elusennol
Costau cynhyrchu,		datblygu,
gweithdy					351,475	109,607	461,082
Arall					16,669	432	17,101
Cyfanswm					368,144	110,039	478,183
INCWM NET/(GWARIANT)					73,880	(57,265)	16,615
Trosglwyddiadau		rhwng	cronfeydd	~68,543)		68,543
Symud net mewn		cronfeydd			5,337	11,278	16,615

parhau
		Cronfeydd	Cronfeydd	Cyfanswm
		anghyfyngedig	cyfyngedig	cronfeydd
				(ailddatgan)
				E
CSONI CRONFEYDD
Cyfanswm yr cronfeydd	a gyflwynwyd
Fel yr adroddwyd o'r blaen Addasiad blwyddyn flaenorol		329,446 7,287	1,072,708 -	1,402,154 7,287
Fel y cafodd ei ailddatgan		336,733	1,072,708	1,409,441
CYFANSWM YRARIAN YN GAEL EI
GARIO YMLAEN		342,070	1,083,986	1,426,056

ASEDAU SEFYDLOG
			Asedau
	Eiddo	Offer a	prosiect
	rhydd	peiriannau	agor drysau
			F
COST
Ar 1 Ebrill 2022	1,178,700	346,905	931
Ychwanegiadau		2,061
Ar 31 Mawrth 2023	1,178,700	348,966	931
DIBRISIAD
Ar 1 Ebrill 2022	133,191	321,618	890
Dibrisiad am y flwyddyn	23,574	5,469	8
Ar 31 Mawrth 2023	156,?65	327,087	898
GWERTH LLYFR NET
Ar 31 Mawrth 2023	1,021,935	21,879	33
Ar 31 Mawrth 2022	1,045,509	25,287	41

ar 15.	er flw dd n a ddaeth i ben ar 31 M ASEDAU SEFYDLOG - parhau	awrth 2023
		Moduron	Offer a	Cyfanswm
			chyfrifiaduron
	COST
	Ar 1 Ebrill 2022	12,431	99,912	1,638,879
	Ychwanegiadau	1,995	87	4,143
	Ar 31 Mawrth 2023	14,426	99,999	1,643,022
	DIBRISIAD
	Ar 1 Ebrill 2022	12,055	79,590	547,344
	Dibrisio am y flwyddyn	593	4,082	33,726
	Ar 31 Mawrth 2023	12,648	83,672	581,070
	GWERTH LLYFR NET
	Ar 31 Mawrth 2023	1,778	16,327	1,061,952
	At 31 March 2022	376	20,322	1,091,535
16.	DYLEDWYR".SYMIAU SYN DDYLEDUS 0 FEWN BLWYDDYN
			31.3.23	31.3.22
				Fel y
				cafodd ei
				ailddatgan
			K
	Dyledwyr masnach Dyledwyr eraill TAW		3,839 43,825 1,494	14,360 23,319 2,175
	Rhagdaliadau		5,062	4,814
			54,220	44,668

CRED	IA	U SY'	N DDYLEDUS 0 FEW	N BLWYDDYN
				31.3.23	31.3.22
					Fel y
					cafodd ei
				f	ailddatgan E
Credydwyr masnach Nawdd cymdeithasol Costau cronedig	a	threthi	eraill	2,882 1,002 3,750	3,876 4,807 5,225
				7,634	13,908

SYMUD MEWN CRONFE	YDD
			Addasiad		Symudiad	Trosglwyddiadau
	Ar 1.4.22		blwyddyn flaenorol		net mewn cronfeydd	rhwng cronfeydd		Ar 31.3.23
			E		E	F		E
Cronfeydd anghyfyngedig
Cronfa gyffredinol	318,751		23,319		(33,24?)	28,393		337,216
Cronfeydd cyfyngedig
Grantiau cyfalaf Prosiect agor	1,047,803					(23,783)	1,024,020
drysau Tu fewn tu fas	36,183				48,724	2,895 75		87,802 75
Clera Cwrs technegol					573 6,992	(588) ~6,992)		(15)
	1,083,986				56,289	~28,393	1,111,882
CYFANSWM
CRONFEYDD	1,402,737		23,319		23,042		1,449,098
Mae symudiad net mewn cronfeydd,		sydd	wedi'u	cynnwys yn yr uchod fel a ganlyn:
					Adnoddau	Adnoddau	Symudiad
					i fewn	allan		mewn
							cronfeydd
					F			F
Cronfeydd anghyfyngedig
Cronfa gyffredinol					475,023	(508,270)		(33,247)
Cronfeydd cyfyngedig
Prosiect agor drysau Clera Cwrs technegol					51,750 1,833 9,829	(3,026) (1,260) ~2,837)		48,724 573 6,992
					63,412	~7,123		56,289
CYFANSWM CRONFEYDD					538,435	(515,393)		23,042

Cymariaethau ar gyfer sy	mudiadau m	ewn cronfe	ydd
		Addasiad	Symudiad	Trosglwyddiadau
	Ar 1.4.21	blwyddyn flaenorol	net mewn cronfeydd	rhwng cronfeydd	Ar 31.3.22
			E	E
Cronfeydd anghyfyngedig Cronfa gyffredinol	329,446	7,287	73,880	(68,543)	342,070
Cronfeydd cyfyngedig Grantiau cyfalaf	1,075,067			(2?,264)	1,047,803
Prosiect agor drysau Tu fewn tu fas Clera	(2,359)		(377) (14,380) ~42,508)	38,919 14,380 42,508	36,183
	1,072,708		~57,265)	68,543	1,083,986
CYFANSWM
CRONFEYDD	1,402,154	7,287	16,615		1,426,056

ganlyn:
		Adnoddau	Adnoddau	Symudiad
		i fewn	allan	mewn
				cronfeydd
Cronfeydd anghyfyngedig Cronfa gyffredinol		442,024	(368,144)	73,880
Cronfeydd	cyfyngedig
Prosiect agor drysau Tu fewn tu fas		32,625	(377) (47,005)	(377) (14,380)
Clera		20,149	~62,657)	~42,508)
		52,774	~110,039)	~57,265)
CYFANSWM CRONFEYDD		494,798	~478,183)	16,615

Mae sefyllfa gyfun blwyddy	n 12 mis a b	lwyddyn fla	enorol 12 mis	fel a ganlyn:	fel a ganlyn:
		Addasiad	Symudiad	Trosglwyddiadau
	Ar 1.4.21	blwyddyn flaenorol	net mewn cronfeydd	rhwng cronfeydd	Ar 31.3.23
			E	E	E
Cronfeydd anghyfyngedig
Cronfa gyffredinol	329,446	7,287	40,633	(40,150)	337,216
Cronfeydd cyfyngedig
Grantiau cyfalaf Prosiect agor	1,075,067			(51,047)	1,024,020
drysau Tu fewn tu fas Clera Cwrs technegol	(2,359)		48,347 (14,380) (41,935) 6,992	41,814 14,455 41,920 ~6,992)	87,802 75 (15)
	1,072,708		~976)	40,150	1,111,882
CYFANSWM
CRONFEYDD	1,402,154	7,287	39,657		1,449,098

			Adnoddau	Adnoddau	Symudiad
			i fewn	allan	mewn
					cronfeydd
				E	E
Cronfeydd	anghyfyngedig
Cronfa gyffredinol			917,04?	(876,414)	40,633
Cronfeydd	cyfyngedig
Prosiect agor drysau Tu fewn tu fas Clera Cwrs technegol			51,750 32,625 21,982 9,829	(3,403) (47,005) (63,917) ~2,837)	48,347 (14,380) (41,935) 6,992
			116,186	~117,162)	~976)
CYFANSWM CRONFEYDD			1,033,233	~993,576)	39,657
Cronfeydd	cyfyngedig	materol

COMPANY SECRETARY	Mrs N W Evans
REGISTERED OFFICE	Stryd Y Baddon
	Aberystwyth
	Ceredigion
	SY232NN
REGISTERED COMPANY	02375424 (England	and Wales)
NUMBER
REGISTERED CHARITY	702506
NUMBER

INDEPENDENT	Emyr Mortimer	Emyr Mortimer	Cyf
	32YMaes
	Caernarfon
	Gwynedd
	LL55 2NN
SOLICITORS	Humphrey,	Roberts 8 Bott
	1 Alfred Place
	Aberystwyth
	Ceredigion
	SY232BS
ACCOUNTANTS	Emyr Mortimer		Cyf
	32 YMaes
	Cae ma rfon
	Gwynedd
	LL55 2NN

						31.3.23	31.3.22
				Unrestricted	Restricted	Total	Total
				fund	funds	funds	funds
							as restated
			Notes
INCOME AND ENDOWMENTS		FROM
Donations and legacies			3	388,699		388,699	378,135
Charitable activities			6
Project grants					61,579	61,579	50,859
Production, development,	workshop
costs				20,458		20,458	16,032
Other trading activities			4	64,826	1,833	66,659	49,743
Investment income			5	1,040		1,040	29
Total				475,023	63,412	538,435	494,798
EXPENDITURE ON
Charitable activities
Production, development,	workshop
costs				483,083	7,123	490,206	461,082
Other				25,187		25,187	17,101
Total				508,270	7,123	515,393	478,183
NET INCOME/(EXPENDITURE) Transfers between funds			18	(33,247) 28,393	56,289 ~28,393)	23,042	16,615
Net movement in funds				(4,854)	27,896	23,042	16,615
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported Prior year adjustment			13	318,751 23,319	1,083,986 -	1,402,737 23,319	1,402,154 7,287
As restated				342,070	1,083,986	1,426,056	1,409,441
TOTAL FUNDS CARRIED FORWARD				337,216	1,111,882	1,449,098	1,426,056

Balance Sheet 31 March 2023
				31.3.23	31.3.22
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
					as restated
	Notes		E		E
FIXEDASSETS
Tangible assets	15	3?,899	1,024,053	1,061,952	1,091,535
CURRENT ASSETS
Debtors Cash at bank and in hand	16	54,085 252,808	135 87,752	54,220 340,560	44,668 303,761
		306,893	87,887	394,780	348,429
CREDITORS
Amounts falling due within one year	17	(7,576)	(58)	(7,634)	(13,908)
NET CURRENT ASSETS		299,317	87,829	387,146	334,521
TOTAL ASSETSLESSCURRENT
LIABILITIES		337,216	1,111,882	1,449,098	1,426,056
NET ASSETS		337,216	1,111,882	1,449,098	1,426,056
FUNDS	18
Unrestricted funds				337,216	342,070
Restricted funds				1,111,882	1,083,986
TOTAL FUNDS				1,449,098	1,426,056

				31.3.23	31.3.22
					as
					restated
			Notes		E
Cash flows from operating		activities
Cash generated from operations Interest paid			1	39,903 ~1)	(10,786)
Net cash provided by/(used		in) operating
activities				39,902	~10,766)
Cash flows from investing		activities
Purchase oftangible fixed assets Sale oftangible fixed assets				(4,143)	(9,600) 500
Interest received				1,040	29
Net cash used in investing	activities			~3,103)	~9,071)
Change in cash and cash
equivalents in the reporting
period Cash and cash equivalents		at the		36,?99	(19,857)
beginning ofthe reporting		period		303,761	323,618
Cash and cash equivalents		at the
end ofthe reporting period				340,560	303,761

ACTIVITIES
				31.3.23	31.3.22
					as
					restated
Net income of Financial	for the reporting Activities)		period (as per the Statement	23,042	16,615
Adjustments Depreciation	for: charges			33,727	35,117
Interest received				(1,040)	(29)
Interest paid				1
Increase in debtors Decrease in creditors				(9,552) J6,275)	(26,422) )36,067)
Net cash provided		by/(used	in) operations	39,963	))0,766)

ANALYSIS OF CHANGES IN NET FUN	DS
	At 1.4.22	Cash flow	At 31.3.23
	E
Net cash
Cash at bank and in hand	303,761	36,799	340,560
	303,761	36,799	340,560
Total	303,761	36,799	340,560

Freehold	property	2'/o straight	line
Fixtures,	fittings and equipment	20'/o reducing	balance
Motor vehicles		25'/o reducing	balance
Computer	equipment	20'/o reducing	balance

would have b	een had the impairment not previously been rec	een had the impairment not previously been rec	een had the impairment not previously been rec	ognised.
DONATIONS	AND LEGACIES
				31.3.23	31.3.22
					as
				f	restated E
Grants				388,699	378,135
Grants received,		included	in the above, are as follows:
				31.3.23	31.3.22
					as
					restated
Other grants				388,699	378,135

for t	he Year Ended 31 March 2023	he Year Ended 31 March 2023	he Year Ended 31 March 2023	he Year Ended 31 March 2023	he Year Ended 31 March 2023
4.	OTHER TRADING ACTIVITIES
								31.3.23	31.3.22
									as
								f	restated f
	Performance	fees						41,298	11,888
	Workshop 8	training		fees				6,405	5,548
	Other sundry	income						18,956	8,926
	Sponsorship								30,000
	ACW covid revenue			grants					20,749
	Covid production		costs						~27,368)
								66,659	49,743
5.	INVESTMENT INCOME
								31.3.23	31.3.22
									as
								f	restated f
	Deposit account interest							992	29
	Other interest							48
								1,040	29
6.	INCOME FROM CHARITABLE ACTIVITIES
								31.3.23	31.3.22
									as
					Activity				restated f
	Grants				Project grants			61,579	50,859
					Production,	development,	workshop
	Theatre tax relief				costs			20,458	16,032
								82,037	66,891
	Grants received,		included		in the above, are as follows:
								31.3.23	31.3.22
									as
								f	restated f
	Project related grants							61,579	50,859

Notes	to the Financial Statements	to the Financial Statements	to the Financial Statements	to the Financial Statements	-continued
for the Year Ended 31 March				2023
7.	CHARITABLE ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs	note 8)	Totals
					E	E	E
	Production,		development,
	workshop	costs			332,259	157,947	490,206
8.	SUPPORT		COSTS
							Management
	Production,		development,	workshop
	costs						157,947
9.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)			is stated after charging/(crediting):
						31.3.23	31.3.22
							as
							restated
							E
	Depreciation		-owned assets			33,726	35,116

		31.3.23	31.3.22
			as
			restated
		f.
Wages	and salaries	291,214	287,570
Social	security costs	14,112	12,393
Other	pension costs	10,229	9,138
		315,555	309,101

	The averag	e monthly numb	er of	emp	loyees during the year was as	follows:
						31.3.23	31.3.22
							as
							restated
	Actors 8 production							2
	Technical	&marketing						5
	Administration 8 management							4
	No employees received emoluments				in excess off60,000.
12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
					Unrestricted	Restricted		Total
					fund	funds		funds
							as	restated
					F	E		F
	INCOME AND ENDOWMENTS			FROM
	Donations	and legacies			378,135		378,135
	Charitable	activities
	Project grants				30,711	20,148		50,859
	Production,	development,	workshop
	costs				16,032			16,032
	Other trading activities				17,117	32,626		49,743
	Investment	income			29			29
	Total				442,024	52,774	494,798
	EXPENDITURE ON
	Charitable	activities
	Production,	development,	workshop
	costs				351,475	109,607	461,082
	Other				16,669	432		17,101
	Total				368,144	110,039	478,183
	NET INCOME/(EXPENDITURE) Transfers between funds				73,880 ~68,543)	(57,265) 68,543		16,615
	Net movement in funds				5,337	11,278		16,615

COMPARAT	IVES F	OR THE STATEMENT	OF FINANCIAL ACTIV	ITIES -conti	nued
			Unrestricted	Restricted	Total
			fund	funds	funds
					as restated
				P
RECONCILIATION		OF FUNDS
Total funds	brought	forward
As previously	reported		329,446	1,072,708	1,402,154
Prior year adjustment			7,287	-	7,287
As restated			336,733	1,072,708	1,409,441
TOTAL FUNDS CARRIED
FORWARD			342,070	1,083,986	1,426,056

TANGIBLE FIXEDASSETS
			Opening
	Freehold	Plant and	dooIS
	property	machinery	assets
	E	E
COST
At 1 April 2022	1,178,700	346,905	931
Additions		2,061
At 31 March 2023	1,178,700	348,966	931
DEPRECIATION
At 1 April 2022	133,191	321,618	890
Charge for year	23,574	5,469	8
At 31 March 2023	156,765	327,087	898
NET BOOK VALUE
At 31 March 2023	1,021,935	21,879	33
At 31 March 2022	1,045,509	25,287	41

for th	e Year Ended 31 March 2023	e Year Ended 31 March 2023
15.	TANGIBLE FIXEDASSETS - continued
		Motor	Computer
		vehicles	equipment	Totals
			F	E
	COST
	At 1 April 2022	12,431	99,912	1,638,879
	Additions	1,995	87	4,143
	At 31 March 2023	14,426	99,999	1,643,022
	DEPRECIATION
	At 1 April 2022	12,055	79,590	547,344
	Charge for year	593	4,082	33,726
	At 31 March 2023	12,648	83,672	581,070
	NET BOOK VALUE
	At 31 March 2023	1,778	16,327	1,061,952
	At 31 March 2022	376	20,322	1,091,535
16.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
			31.3.23	31.3.22
				as
				restated
	Trade debtors		3,839	14,360
	Other debtors		43,825	23,319
	VAT		1,494	2,175
	Prepayments		5,062	4,814
			54,220	44,668

	31.3.23	31.3.22
		as
		restated
Trade creditors	2,882	3,876
Social security and other taxes	1,002	4,807
Accrued expenses	3,750	5,225
	7,634	13,908

MOVEMENT	IN FUND	S
			Prior	Net	Transfers
			year	movement	between	At
		At 1.4.22	adjustment	in funds	funds	31.3.23
		F			E	F
Unrestricted	funds
General fund		318,751	23,319	(33,247)	28,393	337,216
Restricted funds
Capital grants		1,047,&03			(23,783)	1,024,020
Opening doors
project		36,183		48,724	2,895	87„802
Tu fewn tu fas					75	75
Clera Technical course				573 6,992	(588) ~6,992)	(15)
		1,083,986		56,289	~28,393)	1,111,882
TOTAL FUNDS		1,402,737	23,319	23,042		1,449,098

Net mov	ement in funds, included in the	above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		E	F	E
Unrestricted funds
General	fund	475,023	(508,270)	(33,247)
Restricted funds
Opening	doors project	51,750	(3,026)	48,724
Clera Technical course		1,833 9,829	(1,260) ~2,837)	573 6,992
		63,412	~7,123	56,289
TOTAL	FUNDS	538,435	)515,393)	23,042

Compar	atives	for mo	vement in funds
				Prior	Net	Transfers
				year	movement	between	At
			At 1.4.21	adjustment	in funds	funds	31.3.22
			E	F	E	E
Unrestricted		funds
General	fund		329,446	7,287	73,880	(68,543)	342,070
Restricted funds
Capital	grants		1,0?5,067			(27,264)	1,047,803
Opening	doors
project			(2,359)		(377)	38,919	36,183
Tu fewn Clera	tu fas				(14,380) ~42,508)	14,380 42,508
			1,072,708		~57,265)	68,543	1,083,986
TOTAL	FUNDS		1,402,154	7,28?	16,615		1,426,056

Compara	tive	net movement in funds, i	ncluded in the above are as	follows:
			Incoming	Resources	Movement
			resources	expended	in funds
				E
Unrestricted		funds
General	fund		442,024	(368,144)	73,880
Restricted funds
Opening	doors project			(377)	(377)
Tu fewn	tu fas		32,625	(47,005)	(14,380)
Clera			20,149	f62,657)	~42,508)
			52,774	)110,039)	~57,265)
TOTAL	FUNDS		494,798	(478,183)	16,615

A current year	12 mont	hs and prior yea	r 12months	combined po	sition is as foll	ows:
			Prior	Net	Transfers
			year	movement	between	At
		At 1.4.21	adjustment	in funds	funds	31.3.23
		E			E
Unrestricted	funds
General fund		329,446	7,287	40,633	(40,150)	337,216
Restricted funds
Capital grants		1,075,067			(51,047)	1,024,020
Opening doors
project		(2,359)		48,347	41,814	87,802
Tu fewn tu fas				(14,380)	14,455	75
Clera Technical course				(41,935) 6,992	41,920 ~6,992)	(15)
		1,072,708		~976)	40,150	1,111,882
TOTAL FUNDS		1,402,154	7,287	39,657		1,449,098

A curren included	t year 12 months and prior in the above are as follows:	year 12 months combined	net moveme	nt in funds
		Incoming	Resources	Movement
		resources f	expended E	in funds E
Unrestricted funds
General	fund	917,047	(876,414)	40,633
Restricted funds
Opening	doors project	51,750	(3,403)	48,347
Tu fewn	tu fas	32,625	(47,005)	(14,380)
Clera Technical course		21,982 9,829	(63,917) ~2,837)	(41,935) 6,992
		116,186	~117,162)	~976)
TOTAL	FUNDS	1,033,233	(993,576)	39,657