REGISTERED COMPANY NUMBER: LN1610699 (Northern Ireland) REGISTERED CHARITY NUMBER: 101894 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023 for ACCIDENTAL THEATRE LTD M.B.McGrady & Co Chartered Accountants Suite 2B Cadotran House 322 Lisburn Road Belfast Co. Antrim BT9 6GH
ACCIDENTAL THEATRE LTD Contents of the Finaneial Statements FOR THE YEAR EINDED 31 MARCH 2023 Page Report of tlie Trustees Statement of Tru5tees' Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9 to 12 Detailed Statement of Financial Activities 13 to 14
ACCIDENTAL THEATRE LTD Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023 Tlie trustees who are also directors of the charity for the purposes of the Conipanies Act 2006, present their report with the financial statements of the charity for the year ended J l March 202J. The trustees have adopted the provisions of Accountints and Reporting by Charities.. Statement of Recomniended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting stand-d applicable iii the Ull and Republic of li-eland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Accidental Theatre creates theatrical productions and outreach & educatioii projects for the public of Northern Ireland. These are for the entertainment, education and inspiration of our audieiices and the tseneral publi¢. We use theatrical productions aiid methodologies as we believe they are the best ways to directly eiigage, transfonn and involve the public in our work- in using art to effect change in their lives and in deprived areas of Northerii Ireland. Our work is public aiid directly accessible to all members of our society, with many projects being free or low cost. We aim to inspire coinniunities and individuals through large scale theatrical art that captures the imatsinations of large audiences. And then more directly engage aiid educate the piiblic through less visible outreacli work. All of our work focuses upoii eiiipowering individiials, and oiving voices to the often voiceless in society- Raisin levels of well-being in communities throuoh artistic engagenient, cultural creativity aiid creating new opportunities to work and engaue in the arts. Tlieatre can have a transforillative in]pact upoii individuals, communities and cultures. Once a person learns how to freely express themselves and recoijnise the importance of this, their lives are no loiiger the same. We want every citizen of Northern Ireland to have that chance. Aiid the rest of the world to be able to see ]d appi-eciate the unique creativity and cultiire of this country. List of Trustees Chair Person Mr Richard Phillips Board Miss Cathy Walker Miss Christine Morrow Mr Thonias Clarke
ACCIDENTAL THEATRE LTD Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023 OBJECTIVES AND ACTIVITIES Signifieant activities 111 202?_?023, Accidental Theatre continued to showcase a diverse range of activities and perfomances, highlighting its comniitnient to promoting the collision of diverse perspectives, art forms, and UliUSLial collaborations. We continued to be a hub for diverse and eclectic performances, embraciiio a range of art forms and collaborations. The theatre maintained its coinn)itnient to hosting a wide array of events, from coniedy and music to theatre and cabaret, thus ensurints that its audieiice always experienced soniething new and exciting. Our prograniming hitshlights included.. Handmade Music, the Accidental Con)edy Club, Sonorities Festival, The Wife and Me and My Sex Doll Ruby, Iranian Night, Iroii Annie Cabaret, Lies Where it Falls & Never Seeii It Filni Club. During this period, Accideiital featured events like an extended evenin(r of improvised and experimental niusic, as part of the Handmade Music series. This event, started in February 202J, included performances froni both local and international acts, demonstratints the theatre's focus on vibrant and ambitious storytelling through vlouS art forms. It will initially run for 5 years, in partnership with Sonic Arts Research Centre at Queen's and l0Villg on Music. In addition to live perforniances, Accidental also pioneered a new approach to remote theatrical aiid streaming production, known as The Belfast Method. This initiative included training opportunities for those interested in live streaming systenis and settip, collaborative diuital techiiologies, camera techniques, sound desiiJii, video editing, and more. The training was designed to be practical and hands-on, with a focus on live events such as music, theatre: comedy, and improv shows. Accidental continued to offer Rehearsal Space, Workshop Space, Offices, Meeting Spaces and much more to the local comniuiiity as ivell as lo further afield. And this remains one of the niain activities that Accidental supports the wider Belfast arts coinmunity as well as a more general comniunity. Accidental also offers meniberships and room bookings for meetings, rehearsals, and other activities, emphasising their role as a hub for collaborative arts in Belfast. This approach reflects their mission to siipport diverse perspectives and art forms throutsh Curious aiid adventurous storytelling. Notable new funders were the Foyle Foundation. Overall: Accidental Theatre's activities iii 2022-202) illustrated its onooi]its dedication to fosteriiig a vibrant and incliisive arts environment in Belfast, with a focus on supportino a rantse of artistic expressions and collaborations. Public benefit Accidental Theatre was established to define a new theatre Style indicative of the unique culture and people of Northern Ireland. With specific public benefit stemming froni the company's purpose to promote the enjoyinent, better understanding and general advancement of the arts and sciences. In particulai- the art of advat)¢ed new theatre niakino techniques and styles combined with new theatre writing for the benefit of the general public iii Northem Ireland. We continue to do this through four main strands.. o Major Productions o Early Career Artist Support & Facilitation o New Production Research o Community Projects & Productions The four strands are desioned for the creation of new theatrical perform]Ce that transcends the traditional ideas of wliat theatre ean be and confounds expectations. Accidental atms to provide support for artists to trailblazer their own way, build their owii audiences, learn new skills and provide new benefits to the public of Northern Ireland. Our theatre practices are illspired by different fornis, styles and influences, providino the greatest depth and diversiry of work available in Northern Irelaiid. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity is controlled by its goveming document, a deed of trust, and constitutes a litnited company, limited by guaraiitee, as defined by the Companies Act 2006.
ACCIDENTAL THEATRE LTD Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023 REFERENCE AND ADMIP41STRATIVE DETAILS Registered Comp2ny number N1610699 (Northem Ireland) Registered Charity number 101894 Re¢yistered offjce 12-13 Shaftesbury Square Belfast Co. Antrim BT2 7DB Trustees R Lavery Theatre Director Ms C M Morrow - New & Emergino Talent Executive R Phillips - Chairyiersoii (appointed 2911112023) T Clarke- Human Resources Manaoer Ms C Walker - Director (resigned 2911112023) Independent Examiner Seanius McLernon FCA M.B.McGrady & Co Chartered Accountants Suite 2B Cadotran House 322 LisbLirn Road Belfast Co. Aiitrini BT9 6GH Approved by order of the board of trustees on ... 30th January 2024 and signed 01) its behalf by: R Phillips - Trustee
ACCIDEP4TAL THEATRE LTD Statemeiit of Trustees, Responsibilities FOR THE YEAR ENDED 31 MARCH 2023 The trustees (who are also the directors of Accidental Theatre Ltd for the purposes of conipany law) are responsible for preparing the Report of the Trustees and the financial statements in aceordanee with applicable law and United Kingdom Accounting Staiidards {Uiiited Kingdom Generally Accepted Accounting Practice). Con)pany law requires the trustees to prepare financial statements for each financial year ivhich give a triie and fair view of the state of affairs of the charitable compaiiy and of the inconiing resources and applicatioii of resources, includit)g the income and expeiiditure, of the charitable conipany for that period. In preparing those financial statements, the trustees are required to select suitable accountints policies and then apply them consistently- observe the methods and priiiciples in tlie Charity SORP- make judgements and estimates that are reasonable and prudent. prepare the fiiiancial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in busiiiess. The trustees are responsible for keeping proper accounting I'ecords which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Coiiipanies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for takiniT reasonable steps for the prevention and detectioii of fraud and other irregularities.
Independent Examiiier's Report to the Trustees of Accident21 Theatre Ltd I report on the accounts of the company for the year ended 31 March 2023, which are set out on pages six to twelve. Respective responsibilities of Charity trustees and exam iner As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accouiits in accordance with the requirements of the Coinpanies Act ?006. Having satisfied myself that the charity is not subject to audit under company law ai)d is eligible for independeiit examination, it is my responsibility to.. exaniine the ac¢ouiils uiider Section 65 of the Charities Act follow the procedures laid dowii in the geiieral Dii'ections oiven by the Charity Commission for Nortliern Ireland under Section 65{9)(b} of the Charities Act state whether particular matters liave conie to Iny atteiition. Basis of the independent exaininer's report I have exaniined your charity accounts as required under Section 65 of the Charities Act and iiiy examination was carried out in accordance with the oeneral Directions ITiven by the Charity Coinniission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity aiid a comparison of the accounts presented ivith those records. It also included consideration of any unusual items or disclosures in the accouiits, and seeking explanations fi-on) you as charity trustees conceriiing any such niatters. My role is to state whether any material matters have come to niy attention giving iiie cause to believe.. That accounting records were not kept in accordance with Section J86 of the Companies Act 2006 That the accounts do not accord with those accouiiting records That the accounts do iiot comply with tlje accounting requirements of Section 396 of the Coi)Ipanies Act 2006 and with the niethods and principles of the Charities Statement of Recomiiiended Practice applicable lo charities preparing their accounts in accordallce with the Finaiicial Reporting Staiidard applicable in the UK and RepLiblic of Ireland That there is further infortnation needed for a pi'oper understandiiits of the accounts to be reached. Independent examiner's statement Since your charity's gross iiiconie exceeded £250,000 your examiner must be a meniber of a listed body. I can confirm that l ani qualified to undertake the examination because l am a member of the Institute of Chartered Accountaiits in Ireland which is one of the listed bodies. I have conipleted niy examination and have no conceriis in respect of the niatlers (l) to {4) listed above and, in coni)ectioii with followin(T the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing lo your attention. nw(gMOb Seamus McLernon FCA The Institute of Chartered Accountants in Ireland M.B.McGrady & Co Chartered Accountants Suite ?B Cado(ran House 322 Lisbuni Road Belfast Co. Anlrim BT9 6GH
ACCIDENTAL THEATRE LTD Statement of Financial Aetivities FOR THE YEAR ENDED 31 MARCH 2023 3113123 Total funds 3113122 Total fuiids Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations aiid letsacies 50,252 50,253 Charitable activities ACNI - Lottery QUB uu The American Ireland The Foyle Foundation 44,350 15,178 41,919 17,394 44,350 15,178 41,919 17,394 15,000 15,000 Hire and Rental income 85,101 85,101 Total 150,353 118,842 269,195 EXPENDITURE ON Raisiniy fuiids 18,960 18,960 Charitable activities ACNI- Lottery QUB uu The American Ireland General 44,350 15,178 41,919 17,395 44,350 IS,178 41,919 17,395 58,297 58,297 Tot21 77,257 118,842 196,099 NET INCOME 73,096 73,096 RECONCILIATION OF FUNDS Total fuiids brought forward 30,000 30,000 30,000 TOTAL FUNDS CARRIED FORWARD 103,096 I03,096 The notes fonn part of these fanCIal statements
ACCIDENTAL THEATRE LTD Balance Sheet 31 MARCH 2023 3113123 Total funds 3 1/3122 Total funds Unrestricted fund Restrieted funds Notes FIXED ASSETS Tangible assets 9,929 9,929 CURRENT ASSETS Debtors Cash al bank 5,425 88,822 5,425 88,822 5,425 24,57) 94,247 94,247 30,000 CREDITORS Amouiils falling due within one year (1,080) (1,080) NET CURRENT ASSETS 93,167 93,167 30,000 TOTAL ASSETS LESS CURRENT LIABILITIES 103,096 103,096 30,000 NET ASSETS 103,096 103,096 FUNDS Unrestricted funds 103,096 TOTAL FUNDS 103,096 30,000 The charitable conipany is entitled to exeniptioii from audit under Section 477 of the Coinpanies Act 2006 for the year ended 31 March 202J. The members have not requii'ed the conipany to obtain an audit of its financial stateinents for the year ended 31 March 202J Ln accordance with Section 476 of the Companies Act 2006. The trustees acknowled(re their responsibilities for (a) ensurino that the charitable conipany keeps accounting records that comply with Sections 386 aiid )87 of the Conipaiiies Act 2006 and preparin(r financial statements which give a true and fair view of the state of affairs of the charitable compaiiy as al the end of each financial year and of its surplLlS or deficit for each financial year in accoi-dance with the requirements of Sections J94 and J95 and which otherwise comply with the requii'emeiils of the con7pileS Act 2006 relatinu to financial stateinents, so far as applicable to the charitable company. (b) The notes form part of these financial stateinenls coiitinued...
ACCIDENTAL THEATRE LTD Balance Sheet - continued 31 MARCH 2023 These financial statements liave been prepared iii accordance with the provisions applicable to cl)aritable companies subject to the sniall companies regime. The financial statements were approved by the Board of Trustees and auihorised for issue on and were signed on its behalf by.. R Phillips - Trustee The notes fortn part of these financial statemeiits
ACCIDENTAL THEATRE LTD LNotes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNT1Tr4G POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordlce with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Stateineiit of Recomniended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Jaiiuary 2019),, Financial Reporting Staiidai-d 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared uiider the historical cost convention. Income All iiicome is recognised in the Statement of Fiiiancial Activities once the charity has entitlenient to the funds. it is probable that the incoine will be received and the amount cali be measured reliably. Expenditure Liabilities are recotrnised as expenditure as soon as there is a letyal or constructive oblifjation comniitting the charity to that expeiiditure, it is probable that a traiisfer of economic benefits will be required in settlement and the aniount of the obligation can be measured reliably. Expenditure is accounted for 011 an accruals basis and has been classified under headings that aggregate all cost related to ihe category. Where costs cannot be directly attributed to particular Iieadings they have been allocated to activities on a basis consistent with the use of resources. Tangible fi¥ed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant aiid machiiiery 25 % on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted fuiids can be used iii accordance wilh the charitable objectives at the discretion of the trustees. Restricted fuiids can only be used for particular restricted purposes within the objects of the charity. Restrictions arise wheii specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the iiature and purpose of each fuiid is included in the notes to the financial stateillents. HIRE AND RENTAL INCOME 3113123 3113122 Rents received Hire 35,939 49,162 85,101 continued...
ACCIDENTAL THEATRE LTD Notes to the Finaiieial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023 NET 1Tr4COMEI(EXPENDITURE) Net incomel(expenditure) is stated after charging/(crediting)'. 3113123 3113122 Depreciation - owned assets 3,310 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the )iear ended J l March 202) nor for the year ended 31 March 2022. Trustees, expenses There were no 31 March 2022. trustees, expenses paid for the year elided 31 March2023 nor for the year ended COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds NET INCOME RECONCILIATION OF FUNDS Total funds broiiuht forward 30,000 TOTAL FUNDS CARRIED FORWARD 30,000 TANGIBLE FIXED ASSETS Plant and machinery COST Additions 13,239 DEPRECIATION Charge for year 3,310 NET BOOK VALUE At J l March 2023 At 31 March 2022 10 continued...
ACCIDENTAL THEATRE LTD Notes to the Financial Statements continued FOR THE YEAR ENDED 31 MARCH 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3113123 3113122 Other debtors 5,425 5,425 CREDITORS: AMOULNTS FALLIP4G DUE WITHIN ONE YEAR 3113123 3 l13122 Accruals and deferred income 1,080 MOVEMENT IN FUNDS Net movement in funds At 3113123 At 114122 Unrestricted funds General fund 30,000 73,096 103,096 TOTAL FUNDS 30,000 73,096 103,096 Net niovenient in funds, included in the above are as follows.. Incoming resources Resources expended Movement funds Unrestricted funds General fund 150,353 (77,257) 73,096 Restricted funds ACNI - Lottery fund Queens Uiiiversity Ulster University The American Ireland 44,350 15,178 41,919 17,395 (44,350) (15,178) (41,919) 17,395) 118,842 118,842) TOTAL FUNDS 269,195 196,099) 73,096 continued..
ACCIDENTAL THEATRE LTD Notes to the Financial Statements - Continued FOR THE YEAR ENDED 31 MARCH 2023 io. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended J l Mai-ch 202J. 12
ACCIDEP4TAL THEATRE LTD Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023 31/3123 3113122 INCOME AND ENDOWMENTS Donations and legacies Box Office, Workshops & Books Other inconie 43,945 6,308 50,253 Hire and Rental income Rents received Hire 35,939 49,162 85,101 Cliarit2ble activities Grants 133,841 Total incoming resources 269,195 EXPENDITURE Charitable activities Venue Teani Equipnient and materials Booker Payments Travel Siindries 10,351 35,229 14,737 3,540 138 63,995 Support costs Management Wages Rent & rates Insurance Light and heat Telephoiie Facilities & supplies Advertisino Memberships Plant and machinery 84,338 16,500 804 5,300 8,191 10,326 1,240 720 3JlO 130,729 Governance costs Accoiintancy fees 1,375 This paoe does not form part of the statutory fmancial statements 13
ACCIDENTAL THEATRE LTD Detailed Statement of Finanei21 Activities FOR THE YEAR ENDED 31 MARCH 2023 3113123 3113122 Total resources expended 196,099 Net iJJcome 73,096 This page does not form part of the statutory financial statements 14