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:
- **Reduce social isolation:** working with partner agencies to identify and engage potential beneficiaries in creative social activities;
- **Improve well-being:** being part of a team, being valued, raising self-esteem and self-worth;
- **Improve self-confidence and transferable skills:** developing skills in presentation, language, communication, co-operative working; and
- **Improve relationships between cultures and generations:** working together across cultures and generations to develop mutual respect, and make new friendships.
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:
- Instigate and supervise drama projects for youth and community groups;
- Provide all sections of society with the opportunity to participate in theatre;
- Supervise drama sessions with people who are encouraged to create and perform their own show;
- Identify (in conjunction with others if necessary) areas and communities in which theatre activities are lacking and to remedy deficiencies identified as a result;
- Design projects which emphasise the educational aspects of workshops and the personal and social development of individuals within a group; and
- Supervise projects which are designed to assist community development.
## **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:
- acta workshops are open to everyone within the project target group;
- acta will make no charges to participants for workshops, and keep box office prices to a minimum, to ensure people are not prevented from participating for economic reasons;
- workshops and performance venues are always welcoming, and accessible to the needs of the specific target group;
- acta will endeavour to provide transport to workshops for participants who may not otherwise be able to attend; and
- acta’s artistic policy is to give all participants an equal opportunity to be involved in the project, with people encouraged to develop their own roles within the group. Project participants devise all acta shows, thus ensuring their relevance to the communities with which we are working.
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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:
- (1) accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
- (2) the accounts do not accord with those records; or
- (3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
- (4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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:
- (i) ensuring that the Company keeps proper accounting records which comply with section 386 of the Act; and
- (ii) preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the company.
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