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2022-03-31-accounts

Company no. 02157661 Charity no. 800174

acta Community Theatre Ltd Report and Unaudited Financial Statements

31 March 2022

acta Community Theatre Ltd

Reference and administrative details

For the year ended 31 March 2022

Company number 02157661
Charity number 800174
Registered office actacentre
and operational Gladstone Street
address Bedminster
Bristol
BS3 3AY
Trustees Trustees, who are also directors under company law, who served during the
year and up to the date of this report were as follows:
Alex Bishop
Stephanie Brammar Acting Chair
Ruth Cochrane
John Davidson
Barbara Dettering
Stephen Fenton (resigned 7 July 2021)
Kathryn Hopkins
Maria Nilsson Treasurer
Dr Kerrie Schaefer
Charlotte Williams (resigned 3 August 2021)
Secretary Stephen Fenton (resigned 7 July 2021)
Key management Oliver Jones Artistic Director
personnel Helen Tomlin Executive Director (resigned 31 March 2022)
Bertel Martin Executive Director (appointed 31 March 2022)
Bankers CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

acta Community Theatre Ltd

Chair's report

For the year ended 31 March 2022

This past 12 months has been one of transition, change and recovery.

Our new Director, Oliver Jones, completed his first year in post, and at the end of the year our Finance and Evaluation Manager, Helen Tomlin stepped down, having spent nearly 30 years with the organisation in a variety of roles, including Executive Director. Helen was replaced by Bertel Martin, in the new role of Finance and Operations Manager, who joined the company in February 2022. Our Marketing and Communications Coordinator, Clare Gosling, also stepped down to pursue new opportunities and she was replaced by Rosa Martyn, who joined us from Visual Arts South West, in January 2022. We sincerely thank both Helen and Clare for their hard work and dedication to the company, and welcome Rosa and Bertel into their roles.

As society began to open up again post-pandemic, acta was able to reconvene many of its groups face to face, and to start planning work for the future.

Year two of our Paul Hamlyn Foundation funded Cornerstone project supported our Associates Jody Cook and Hiba Elhindi to create ground-breaking theatre and events including ‘Silent Heroine’s Disco’ in Lockleaze, working with a diverse cast of women from all over Bristol, and Sudafest a celebration of Sudanese arts and culture, at our base in Bedminster. We also created our first ever podcast, ‘Chocolate Biscuits’ in collaboration with acta Associate Mohamed Jama, with girls aged 11-17 yrs from the Somali and Sudanese communities.

Our Foundation worker, Maryam Rutter, worked as an assistant on many of our projects and at the same time made invaluable connections into new communities in Bristol that we hope to work with in the future. As part of Cornerstone we also delivered a series of 6 seminars and online workshops for professional community theatre-makers and socially engaged artists.

The culmination of our two and a half year Creative Europe-funded Rapport project saw us continue to work alongside partner organisations based in Sweden, Poland and Spain to create a powerful production entitled ‘You can’t grow melons in the UK’, with refugees, asylum seekers and migrants performing alongside members of our host community in Bristol. We also delivered an international seminar, ‘Creating Theatre Internationally - the power of collaboration’, exploring the nature of this partnership over the period of the project. The legacy of this project is a documentary film and publication showcasing all of the work undertaken.

Enhancing our offer to young people, we were fortunate enough to receive three-year funding from Children in Need to provide four youth theatre groups for ages 5-18 yrs in Lockleaze as well as delivering Arts Awards and holiday activities. Our other young people’s work saw us continue our Young Carers group online, provide a young people’s group aged 8-13 yrs, Performing Harts, in Hartcliffe and Withywood, and reconvene our Phoenix group, for isolated young adults, at the actacentre.

Our adult work was boosted by three-year funding from St Monica’s Trust to continue our Making Time group, with the addition of a new peer-support element, and extend our partnership with Fareshare, who provide the food for the hot meal, and Bristol Community Transport. Our regular adult group ‘The Thursday’s’ had a re-branding, and are now known as ‘Pick N Mix’, and are working towards a show in 2022, and acta co delivered a hugely successful Xmas show, ‘Footsteps in the Snow’, and continue to meet to create their next production in 2022.

2

acta Community Theatre Ltd

Chair's report

For the year ended 31 March 2022

In this year of transition, I would like to thank the staff, old and new, for their continued hard work and expertise, and our Council of Management for their support and wisdom. We are, as ever, thankful to all of our funders including Arts Council England and Bristol City Council, without whose support, much of this extraordinary work would not be possible. I would especially like to thank our participants, volunteers and audiences for their continued creativity, passion and commitment, without which acta would not be able to flourish. I very much look forward to seeing acta thrive in the future, making collaborations locally, city-wide, nationally and internationally, and advancing its reputation as a world-class community theatre.

Stephanie Brammar Acting Chair, acta Council of Management

3

acta Community Theatre Ltd

Report of the trustees

For the year ended 31 March 2022

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, submit their annual report and the unaudited financial statements for the year ended 31 March 2022.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

As a charity registered in England and Wales, the charitable company also reports in accordance with the Charity Commission for England and Wales’ guidance on public benefit and the Charities Act 2011.

Structure, governance and management

The Charity is a charitable company limited by guarantee.

It is governed by Memorandum and Articles of Association (September 1987), which provide details of the Council of Management and procedures for the Annual General Meeting, at which at least one third of trustees, those who have been longest in office, will be subject to retirement or rotation. The Memorandum of Association established the objects and powers of the charitable company, which is governed under its Articles of Association. The Council of Management act as both Directors of the Company and trustees of the Charity, and give their time voluntarily and receive no financial benefits.

The Council of Management meets bi-monthly, and meetings are also attended by the Director and Finance and Evaluation Director who work with the Chair and sub-committees to set the agenda. Trustees are also expected to serve on at least one of four sub-committees, which are currently responsible for Ambition & Quality, Environment, Finance, and Inclusivity & Relevance. Each subcommittee appoints a representative to report back on actions and proposals to be signed off by the full Council of Management.

The Company accounts are reviewed by the trustees on a quarterly basis to ensure annual targets will be met, with the Treasurer attending bi-monthly finance subcommittee meetings with Director and Finance and Evaluation Director prior to reporting back to the full Council of Management.

Company and charity law requires the trustees to prepare financial statements for each year that give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. The trustees have overall responsibility for ensuring that the charity has appropriate systems of controls, financial and otherwise. They are also responsible for keeping accurate and complete accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are further responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Employees are consulted on issues of concern to them through weekly Company meetings and have been kept informed on specific matters directly by The Director and Finance and Evaluation Director, in addition to regular supervision meetings. There is regular communication between management members and employees, both through the Director and Finance and Evaluation Director, the Artistic Directorate and staff reports to the Council of Management.

4

acta Community Theatre Ltd

Report of the trustees

For the year ended 31 March 2022

The Director liaises with the trustees on the annual job review process for each employee.

The Charity has implemented a number of detailed policies in relation to all aspects of personnel matters including Equality, Diversity & Inclusion, Health & Safety and Volunteers.

Full details of the business plan and policies are available from the actacentre.

Public benefit

All of acta's work exists for the benefit of the public, to bring about positive change for individuals and the community through promoting active, creative participation in theatre.

acta exists to support vulnerable people and marginalised communities; for those who may have low confidence and self-worth; live in isolation; suffer poor mental and physical health.

acta's tried and tested method, which uses a combination of sharing stories and experiences, developing imaginations and creativity, devising and performing theatre, has been proven to:

acta creates high quality and relevant community theatre, whilst also making happier, healthier and more connected people.

Core values are: Participation acta exists to provide access to participation in the arts for the most vulnerable and excluded sections of society; Ownership acta is committed to co-creation of all artistic product, with participants and professional facilitators sharing equal status; Excellence Excellence in facilitation, in performance process, in co-production and in the product; Inclusiveness acta is committed to providing equal opportunities to people without privilege, engaging marginalised people and promoting intercultural and intergenerational dialogue through theatre; Partnership acta is committed to proactively developing collaborations and partnerships within arts and wider sectors at local, national and international levels; and Valuing people acta is a caring organisation that listens to and supports vulnerable people, valuing their stories, cultural heritage and life experiences and enabling them to share these assets through making new theatre.

With the lifting of Covid restrictions acta examined what was appropriate for each group and project in regards to face to face meetings and online sessions. Groups also rose to the opportunities presented to them by creating online theatre which has added to our programme delivery this year.

5

acta Community Theatre Ltd

Report of the trustees

For the year ended 31 March 2022

The Company has delivered 291 workshops (12% online and 88% in person) with 237 people of all ages (two thirds of children and young adults up to 25 years).

This programme has enabled the production of 7 original new shows and the return of Clippies and Hard Evidence that were performed to live audiences along with Sudafest , a cultural Sudanese festival held over a day at the acta centre.

The Company continuously reviews its aims and objectives to ensure that activities are developed in accordance with stated charitable purposes. Trustees have referred to the Charity Commission’s general guidance on public benefit to review acta's aims and objectives and in planning future activities.

Aims and objectives

The Memorandum and Articles of Association describe our objects as follows:

Purpose – strategic aims

acta believes that theatre is for everyone, and exists to promote opportunities to access theatre and the related arts.

The Company works to a diversity action plan with the following strategic aims:

Achievements and performance – a review of activities

Despite a challenging year, acta has delivered significant artistic programme activity this year, which has included exciting work with the acta associates, a series of online films, seminars and CPD workshops, Sudafest and showing Footsteps in the Snow.

6

acta Community Theatre Ltd

Report of the trustees

For the year ended 31 March 2022

Key programme activities

Connecting People

With the majority of our groups returning to face-to-face meetings Making Time and the Malcolm X Elders Theatre Company were important in the lives of participants in enabling them to meet up with other members of their community and engage in activities that supported their mental health and connecting them to others. The Young Carers continued to meet online, but found having that space to talk and share with others valuable.

Cornerstone

The second year of the three-year Cornerstone programme, supported by Paul Hamlyn Fund (PHF), enabled acta staff to support acta associates to develop projects and apply for funding to bring them to reality. It also supported a short outreach programme to engage with refugees and supported them to take part in regular acta workshops.

We supported Jody Cook to develop a production of Silent Heroines Disco at a new venue in Lockleaze, and worked with Hiba Elhindi to apply for funding for her work with Sudanese young people and families.

The PHF investment also supports the Company’s sector development initiatives, which include the seminar series, digital resources and community theatre facilitator training. The seminar series is still online and we delivered three seminars through the year, with a national and international focus.

Youth theatre

The Lockleaze Kids group workshops, supported by BBC Children in Need, continue to meet in person and had an active programme culminating in their production What If, performed at the acta centre.

acta’s youth theatre for young carers are still meeting online, and their focus is on creating films together, which they could film from their homes.

International

The impact of Covid-19 was most strongly felt in the final year of RAPPORT, supported by Creative Europe. The engagement and partnership work was reduced to online seminars and creating film work which contributed to productions in partner venues.

Financial and reserves review

The company are still recovering from the pandemic and building back up to its regular programme of workshops, projects and activities. With a steady increase in all those areas we managed to end the year increasing our general funds, slightly to £100,519 (2021: £89,980).

The trustees continuously review their policy on free reserves, consulting Charity Commission guidance. acta has established a policy whereby the unrestricted funds not committed to, or invested in tangible fixed assets held by the charity (general funds), should be three months’ normal operating costs, circa £100,000.

7

acta Community Theatre Ltd

Report of the trustees

For the year ended 31 March 2022

Due to level of cash held at the bank and charity meeting its reserves target, the trustees therefore consider that the charity will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.

Risk management

The trustees work closely with the Director and Finance and Evaluation Director to manage risks associated with the management of the Company.

acta is maintaining a range of strategies to mitigate Covid-19 risks to the organisation including creative solutions to project delivery, continued engagement and support for participants, maintaining relationships with funders and promotion of the work of the organisation.

The Company continues to invest in fundraising, and to diversify its funding sources and activities, to hedge against the potential loss of income. The Company benefits from a clear fundraising strategy, and has secured funding from Paul Hamlyn Foundation, Arts Council England and Bristol City Council Culture until 2022/23.

Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects, to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

8

acta Community Theatre Ltd

Report of the trustees

For the year ended 31 March 2022

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 25 July 2022 and signed on their behalf by

Stephanie Brammar Acting Chair, acta Council of Management

9

Independent examiner's report

To the trustees of

acta Community Theatre Ltd

I report to the trustees on my examination of the accounts of acta Community Theatre Ltd (the charitable company) for the year ended 31 March 2022, which are set out on pages 11 to 27.

Responsibilities and basis of report

As the trustees of the charitable company (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 charitable 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 the charitable company'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 charitable 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 Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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

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.

William Guy Blake

Date: 25 July 2022 William Guy Blake ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

10

acta Community Theatre Ltd

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2022

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income / (expenditure)
Transfers between funds
Net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted
£
-
294,107
-
-
294,107
-
232,443
232,443
61,664
16,938
78,602
43,951
122,553		 Unrestricted
£
135,214
22,230
2,545
27
160,016
69,902
59,345
129,247
30,769
(16,938)
13,831
113,917
127,748		 2022
Total
£
135,214
316,337
2,545
27
454,123
69,902
291,788
361,690
92,433
-
92,433
157,868
250,301		 2021
Total
£
194,377
73,293
175
94
267,939
64,682
245,546
310,228
(42,289)
-
(42,289)
200,157
157,868

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14 to the accounts.

11

acta Community Theatre Ltd

Balance sheet

As at 31 March 2022

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
12
Net current assets
Net assets
13
Funds
14
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
24,802
229,402
254,204
(16,132)		 2022
£
12,229
238,072
250,301
122,553
27,229
100,519
250,301		 2021
£
13,937
10,680
144,513
155,193
(11,262)
143,931
157,868
43,951
23,937
89,980
157,868

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 25 July 2022 and signed on their behalf by

Stephanie Brammar Acting Chair, acta Council of Management

12

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

acta Community Theatre Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern. The trustees have considered the ongoing impact of the COVID-19 pandemic on the charity’s current and future financial position. The charity holds unrestricted, general reserves of £100,519, a cash balance of £229,402 and has confirmed funding for the majority of its planned projects over the next 12 months. The trustees therefore consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

13

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

f) Expenditure and irrecoverable VAT

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.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis:

ities on the following basis:
2022 2021
Raising funds 24.0% 24.0%
Charitable activities 76.0% 76.0%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Stage equipment 25% reducing balance Office fittings and equipment 25% reducing balance

Items of equipment are capitalised where the purchase price exceeds £500.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions 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. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

14

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

m) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

n) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

Depreciation

As described in note 1h to the financial statements, depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.

15

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
3.
Income from donations and legacies
Core funding:
Arts Council England NPO Funding
Bristol City Council Key Arts Provider
Singer Foundation
Thresholds Ltd
The 29th May 1961 Charity
Coronavirus Job Retention Scheme grant
Donations
Total income from donations
Arts Council England Cultural Recovery
Fund
Net income / (expenditure) and net
movement in funds		 Restricted
£
-
71,534
-
-
71,534
-
131,015
131,015
(59,481)
Restricted
£
£
-
81,472
-
20,400
-
11,987
-
10,000
-
5,000
-
610
-
-
-
5,745
-
135,214
Unrestricted		 £
194,377
1,759
175
94
196,405
64,682
114,531
179,213
17,192
2022
Total
£
81,472
20,400
11,987
10,000
5,000
610
-
5,745
135,214
Unrestricted		 2021
Total
£
194,377
73,293
175
94
267,939
64,682
245,546
310,228
(42,289)
2021
Total
£
81,472
20,400
-
-
5,000
34,993
50,000
2,512
194,377

All income from donations and legacies in the prior year was unrestricted.

16

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

4. Income from charitable activities

Grants > £5,000
Paul Hamlyn Foundation
BBC Children in Need
EU Creative Europe: RAPPORT
St Monica Trust
People's Postcode Lottery
Nisbet Charitable Trust
National Lottery
West of England Combined Authority
Other grants < £5,000
Total grants
Box office and ticket sales
Fee income
Total income from charitable activities
Prior period comparative
Grants > £5,000
BBC Children in Need
Quartet Community Foundation
Church Urban Fund
Nisbet Charitable Trust
Community Fund: Holding On
Other grants < £5,000
Total grants
Box office and ticket sales
Fee income
Total income from charitable activities		 Restricted
£
180,000
21,459
20,000
19,836
10,890
10,000
9,995
9,982
11,945
294,107
-
-
294,107
Restricted
£
19,842
14,820
10,000
10,000
9,870
7,002
71,534
-
-
71,534		 £
-
-
-
-
-
-
-
-
-
-
3,961
18,269
22,230
£
-
-
-
-
-
-
-
144
1,615
1,759
Unrestricted
Unrestricted		 2022
Total
£
180,000
21,459
20,000
19,836
10,890
10,000
9,995
9,982
11,945
294,107
3,961
18,269
316,337
2021
Total
£
19,842
14,820
10,000
10,000
9,870
7,002
71,534
144
1,615
73,293

17

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

5. Income from other trading activities

Income from other trading activities
Premises hire
Theatre bar sales
Book sales
Total income from other trading activities		 Restricted
£
£
-
1,354
-
1,184
-
7
-
2,545
Unrestricted		 2022
Total
£
1,354
1,184
7
2,545		 2021
Total
£
175
-
-
175

All income from other trading activities in the prior year was unrestricted.

6. Total expenditure

Total expenditure
Staff costs (note 8)
Freelance fees
Premises costs
Vehicle hire
Production costs
Office costs
Insurance
Travel and accommodation
Depreciation
Print, publicity and documentation
Venue hire
Participant expenses
Training
Audit and accountancy
Affiliations and subscriptions
Bank charges
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
48,611
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
48,611
21,291
69,902		 Charitable
activities
£
£
157,113
43,472
42,877
-
-
20,131
1,735
-
6,846
-
-
7,815
-
7,043
507
-
3,860
-
4,370
-
4,465
-
1,202
-
-
2,998
-
7,813
-
744
-
88
222,975
90,104
68,813
(90,104)
291,788
-
Support and
governance
costs		 2022
Total
£
249,196
42,877
20,131
1,735
6,846
7,815
7,043
507
3,860
4,370
4,465
1,202
2,998
7,813
744
88
90,104
(90,104)
-		 361,690
-
361,690

Total governance costs were £7,813.

18

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

6.
Total expenditure (continued)
Prior period comparative
Staff costs (note 8)
Freelance fees
Premises costs
Vehicle hire
Production costs
Office costs
Insurance
Travel and accommodation
Depreciation
Print, publicity and documentation
Venue hire
Participant expenses
Training
Audit and accountancy
Affiliations and subscriptions
Bank charges
Bad debt
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
44,448
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
44,448
20,234
64,682		 Charitable
activities
£
143,667
24,152
-
152
4,860
-
-
691
3,138
2,628
570
289
-
-
-
-
-
180,147
65,399
245,546		 £
61,040
-
8,846
-
-
4,876
6,715
-
-
-
-
-
97
2,219
754
61
1,025
85,633
(85,633)
-
Support and
governance
costs		 2021
Total
£
249,155
24,152
8,846
152
4,860
4,876
6,715
691
3,138
2,628
570
289
97
2,219
754
61
1,025
310,228
-
310,228

Total governance costs were £3,900.

19

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

7. Net movement in funds

This is stated after charging:

Net movement in funds
This is stated after charging:
2022 2021
£ £
Depreciation 3,860 3,138
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses 45 78
Independent examiner's remuneration:
▪
Independent examination (including VAT)		 1,800 1,740
▪
Other services		 6,479 -

Trustee reimbursed expenses relate to travel expenses for two trustees (2021: two trustees).

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2022
£
226,710
17,309
5,177
249,196		 2021
£
227,784
16,198
5,173
249,155

No employee earned more than £60,000 during the year.

The key management personnel of the charitable company comprise the Trustees, Executive Director and Artistic Director. The total employee benefits of the key management personnel were £82,073 (2021: £74,463).

Average head count 2022
No.
8.5		 2021
No.
9.0

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

20

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

10. Tangible fixed assets

Cost
At 1 April 2021
Additions in year
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
11. Debtors
Trade debtors
Prepayments
Other debtors
12. Creditors : amounts due within 1 year
Trade creditors
Accruals
Other taxation and social security
Deferred income
Other creditors		 £
£
122,606
60,590
-
2,152
122,606
62,742
115,465
53,794
1,785
2,075
117,250
55,869
5,356
6,873
7,141
6,796
2022
£
350
3,606
20,846
24,802
2022
£
7,338
1,800
5,759
-
1,235
16,132
Stage
equipment
Office fittings
& equipment		 Total
£
183,196
2,152
185,348
169,259
3,860
173,119
12,229
13,937
2021
£
-
3,437
7,243
10,680
2021
£
156
2,219
5,838
2,520
529
11,262

Deferred income relates to project fee income received in advance of delivery.

21

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

13. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2022
Prior year comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2021		 £
-
122,553
-
122,553
£
-
43,951
-
43,951
Restricted
funds
Restricted
funds		 Designated
funds
£
12,229
15,000
-
27,229
Designated
funds
£
13,937
10,000
-
23,937		 £
-
116,651
(16,132)
100,519
£
-
101,242
(11,262)
89,980
General
funds
General
funds		 Total
funds
£
12,229
254,204
(16,132)
250,301
Total
funds
£
13,937
155,193
(11,262)
157,868

22

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds

Movements in funds
Restricted funds
Quartet: Lockleaze YT
Quartet: Young Carers
Sufia
St Monica Trust
Postcode Lottery: Pick n Mix
WECA: Turn Up
Wellbeing café
Total restricted funds
Unrestricted funds
Designated funds:
Premises repairs reserve
Equipment reserve
Thresholds
Total designated funds
General funds
Total unrestricted funds
Total funds
Paul Hamlyn Foundation:
Cornerstone
Lottery: Sudanese Youth
Theatre
Bramble Trust: Young
Carers
EU Creative Europe:
RAPPORT
Community Fund: Holding
On
Nisbet Charitable Trust:
Phoenix
BBC Children in Need:
Lockleaze Kids
Other small grants (various)
Stop the Loan Sharks:
Lockleaze Stories		 At 1 April
2021
£
8,955
7,201
4,300
5,041
4,507
2,000
4,900
5,047
-
-
-
-
-
-
-
2,000
43,951
10,000
13,937
-
23,937
89,980
113,917
157,868		 Income
£
£
180,000
(103,213)
21,459
(28,853)
10,000
(12,661)
-
(5,041)
20,000
(37,102)
-
(2,000)
-
(4,900)
-
(5,047)
4,945
(2,307)
9,995
-
4,000
(280)
19,836
(13,985)
10,890
(4,987)
9,982
(10,067)
3,000
-
-
(2,000)
294,107
(232,443)
-
-
-
(3,860)
-
-
-
(3,860)
160,016
(125,387)
160,016
(129,247)
454,123
(361,690)
Expenditure		 £
£
4,258
90,000
-
(193)
-
1,639
-
-
12,595
-
-
-
-
-
-
-
-
2,638
-
9,995
-
3,720
-
5,851
-
5,903
85
-
-
3,000
-
-
16,938
122,553
-
10,000
2,152
12,229
5,000
5,000
7,152
27,229
(24,090)
100,519
(16,938)
127,748
-
250,301
Transfers
between
funds
At 31 March
2022
122,553
10,000
12,229
5,000
27,229
100,519
127,748
250,301

23

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued)

Restricted funds
Quartet: Lockleaze YT
Other small grants
Total restricted funds
Unrestricted funds
Designated funds:
Premises repairs reserve
Equipment reserve
Total designated funds
General funds
Total unrestricted funds
Total funds
Prior period comparative
Paul Hamlyn Foundation:
Cornerstone
BBC Children in Need:
Lockleaze Kids
Stop the Loan Sharks:
Lockleaze Stories
Bramble Trust: Young
Carers
Church Urban Fund:
Community Fund: Holding
On
Nisbet Charitable Trust:
Phoenix
EU Creative Europe:
RAPPORT		 At 1 April
2020
£
66,922
4,379
-
-
22,927
5,000
-
1,357
-
2,847
103,432
-
11,580
11,580
85,145
96,725
200,157		 Income
£
£
-
(57,967)
19,842
(17,020)
10,000
(5,700)
9,870
(4,829)
-
(18,420)
-
(3,000)
10,000
(5,100)
4,874
(1,184)
10,000
(10,000)
6,948
(7,795)
71,534
(131,015)
-
-
-
-
-
-
196,405
(179,213)
196,405
(179,213)
267,939
(310,228)
Expenditure		 £
£
-
8,955
-
7,201
-
4,300
-
5,041
-
4,507
-
2,000
-
4,900
-
5,047
-
-
-
2,000
-
43,951
10,000
10,000
2,357
13,937
12,357
23,937
(12,357)
89,980
-
113,917
-
157,868
Transfers
between
funds
At 31 March
2021		 £
£
-
8,955
-
7,201
-
4,300
-
5,041
-
4,507
-
2,000
-
4,900
-
5,047
-
-
-
2,000
-
43,951
10,000
10,000
2,357
13,937
12,357
23,937
(12,357)
89,980
-
113,917
-
157,868
Transfers
between
funds
At 31 March
2021
43,951
10,000
13,937
23,937
89,980
113,917
157,868

24

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued) Purposes of restricted funds

Paul Hamlyn Foundation: Three year (2020 – 23) support for engagement of diverse Cornerstone communities in programme and workforce, plus sector development. BBC Children in Need: Support for drama and theatre workshops with children aged 5 – Lockleaze Kids 9 years in Lockleaze. Nisbet Charitable Trust: Phoenix Theatre, weekly drama and theatre workshops for Phoenix vulnerable young adults aged 16 – 25 years, funded by Nisbet Charitable Trust.

Community Fund: Holding Creative support for isolated older people (Making Time group) On through lockdown. EU Creative Europe: A two year refugee integration partnership project during 2020 RAPPORT and 2021, bringing together local people from different nationalities and sharing theatre across Europe. Bramble Trust: Young Weekly youth theatre for young carers, meeting online this year. Carers Quartet: Lockleaze YT A youth theatre for older children and young people in Lockleaze. Stop the Loan Sharks: A weekly community theatre company of adults in Lockleaze, Lockleaze Stories creating a radio drama from their theatre show that raised awareness of debt and loan sharks.

Quartet: Young Carers Weekly youth theatre for young carers, meeting online this year.

Lottery: Sudanese Youth Support for weekly drama and youth theatre workshops for Theatre children from the Sudanese community of Bristol. Sufia A free participatory arts programme by and for Sudanese people living in Bristol. It includes; youth theatre, women's storytelling, men’s drumming, creative arts intensives for young people, and Sudafest - a festival celebrating Sudanese culture & arts.

St Monica Trust Supports Making Time 2, a creative arts group for over 55’s including a home cooked hot meal.

Postcode Lottery: Pick n Mix A weekly, creative arts group for over 55’s, which includes a home cooked hot meal.

WECA: Turn Up Working with Muslim women and girls in St Pauls, Bristol. Using audio technology, the group recorded their own podcast, reflecting on issues relevant to them.

25

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued) Purposes of restricted funds Wellbeing café A

A safe and welcoming space for communities, reducing isolation and making a positive impact on residents’ mental health and wellbeing.

Other small grants (various) Various smaller grants to support the local programme.

Purposes of designated funds

Premises repairs reserve

Funding designated for major repairs and upgrades to the external and internal condition of the premises.

Equipment reserve

Funding designated to ensure acta have the capacity to maintain and upgrade technology without impacting on the day to day running of the organisation.

Thresholds

Donation to support current and/or future projects by acta.

Transfers

Transfers to restricted funds are to cover the overspend on restricted projects.

15. Related party transactions

There were no related party transactions in the year.

16. Government grants

The charitable company receives government grants, comprising Key Arts Provider funding made by the local authority, National Lottery, National Portfolio Funding from the Arts Council, and Coronavirus Job Retention Scheme grant to fund the programmes of acta Community Theatre Ltd. The total value of these grants is shown below. There were no unfulfilled conditions or contingencies attaching to these grants in the current or prior year.

Arts Council England NPO Funding
Bristol City Council Key Arts Provider
National Lottery
West of England Combined Authority
Coronavirus Job Retention Scheme grant
Total government grants		 Restricted Unrestricted
£
£
-
81,472
-
20,400
9,995
-
9,982
-
-
610
19,977
102,482		 2022
Total
£
81,472
20,400
9,995
9,982
610
122,459

26

acta Community Theatre Ltd

Notes to the financial statements

For the year ended 31 March 2022

16. Government grants (continued) Prior year comparative

Government grants (continued)
Prior year comparative
Arts Council England NPO Funding
Arts Council England Cultural Recovery Fund
Bristol City Council Key Arts Provider
Coronavirus Job Retention Scheme grant
Total government grants		 Restricted Unrestricted
£
£
-
81,472
-
50,000
-
20,400
-
34,993
-
186,865		 2021
Total
£
81,472
50,000
20,400
34,993
186,865

Total government grants

27