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2024-03-31-annual-return

REGISTERED COMPANY NUMBER: NI610699 (Northern Ireland) REGISTERED CHARITY NUMBER: 101894

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024

for

ACCIDENTAL THEATRE LTD

M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH

ACCIDENTAL THEATRE LTD

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4 to 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

ACCIDENTAL THEATRE LTD

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended 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 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Accidental Theatre creates theatrical productions and outreach & education projects for the public of Northern Ireland. These are for the entertainment, education and inspiration of our audiences and the general public. We use theatrical productions and methodologies as we believe they are the best ways to directly engage, transform and involve the public in our work and in using art to effect change in their lives and in deprived areas of Northern Ireland. Our work is public and directly accessible to all members of our society, with many projects being free or low cost. We aim to inspire communities and individuals through large scale theatrical art that captures the imaginations of large audiences. And then more directly engage and educate the public through less visible outreach work. All of our work focuses upon empowering individuals, and giving voices to the often voiceless in society. Raising levels of well-being in communities through artistic engagement, cultural creativity and creating new opportunities to work and engage in the arts. Theatre can have a transformative impact upon individuals, communities and cultures. Once a person learns how to freely express themselves and recognise the importance of this, their lives are no longer the same. We want every citizen of Northern Ireland to have that chance. And the rest of the world to be able to see and appreciate the unique creativity and culture of this country.

List of Trustees

Chair Mr Richard Phillips

Board Miss Christine Morrow Mr Thomas Clarke Mr Cillian Burns Miss Laura Heather McCamley

1

ACCIDENTAL THEATRE LTD

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2024

OBJECTIVES AND ACTIVITIES

Significant activities

In 2023-2024, Accidental Theatre continued to showcase a diverse range of activities and performances, highlighting its commitment to promoting the collision of diverse perspectives, art forms, and unusual collaborations. We continued to be a hub for diverse and eclectic performances, embracing a range of art forms and collaborations. The theatre maintained its commitment to hosting a wide array of events, from comedy and music to theatre and cabaret, thus ensuring that its audience always experienced something new and exciting. Our programming highlights included: Handmade Music, the Accidental Comedy Club, Sonorities Festival, Cosmic Jam, Across Cultures, Hamerama, Diana: The Untold and Untrue Story & Never Seen It Film Club.

During this period, Accidental featured events like an extended evening of improvised and experimental music, as part of the Handmade Music series. This event, started in February 2023 and has grown in strength, included performances from both local and international acts, demonstrating the theatre's focus on vibrant and ambitious storytelling through various art forms. It will initially run for 5 years, in partnership with Sonic Arts Research Centre at Queen's and Moving on Music. It has already created additional events from: Black Triptychs, Terrain Festival and more.

In addition to live performances, Accidental also continued to pioneer a new approach to remote theatrical and streaming production, known as The Belfast Method. This initiative included training opportunities for those interested in live streaming systems and setup, collaborative digital technologies, camera techniques, sound design, 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 community as well as to further afield. And this remains one of the main activities that Accidental supports the wider Belfast arts community as well as a more general community.

Overall, Accidental Theatre's activities in 2023-2024 illustrated its ongoing dedication to fostering a vibrant and inclusive arts environment in Belfast, with a focus on supporting a range 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 from the company's purpose to promote the enjoyment, better understanding and general advancement of the arts and sciences. In particular the art of advanced new theatre making techniques and styles combined with new theatre writing for the benefit of the general public in Northern 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 designed for the creation of new theatrical performance that transcends the traditional ideas of what theatre can be and confounds expectations. Accidental aims to provide support for artists to trailblazer their own way, build their own audiences, learn new skills and provide new benefits to the public of Northern Ireland. Our theatre practices are inspired by different forms, styles and influences, providing the greatest depth and diversity of work available in Northern Ireland.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

2

ACCIDENTAL THEATRE LTD

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

NI610699 (Northern Ireland)

Registered Charity number 101894

Registered office

12-13 Shaftesbury Square Belfast Co. Antrim BT2 7DB

Trustees

R Lavery Theatre Director Ms C M Morrow New & Emerging Talent Executive R Phillips Software Engineer (appointed 29/11/2023) Ms C Walker Director (resigned 29/11/2023) Ms L McCamley Production coordinator (appointed 19/3/2024) C Burns Civil Servant (appointed 19/3/2024)

Independent Examiner Seamus McLernon FCA M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH

Approved by order of the board of trustees on 04 December 2024 and signed on its behalf by:

.................................................................... R Phillips - Trustee

3

Independent Examiner's Report to the Trustees of Accidental Theatre Ltd

I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages six to fifteen.

Respective responsibilities of charity trustees and examiner

As the charity's trustees (and also the 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.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the independent examiner's report

I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission 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 and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006

  2. That the accounts do not accord with those accounting records

  3. That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in Ireland which is one of the listed bodies.

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Seamus McLernon FCA The Institute of Chartered Accountants in Ireland

M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast BT9 6GH

Date: 04 December 2024

4

ACCIDENTAL THEATRE LTD

Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted ** Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
41,476
-
Charitable activities
ACNI - Lottery
-
35,500
QUB
-
5,800
UU
-
21,273
The American Ireland
-
-
The Foyle Foundation
-
-
General
2,000
-
Belfast City Council
-
33,455
Backstage Trust
-
32,000
Innovate UK
-
50,000
Hire and Rental income
2
68,016
-
Total
111,492
178,028
EXPENDITURE ON
Raising funds
-
-
Charitable activities
ACNI - Lottery
-
35,500
QUB
-
5,800
UU
-
21,273
The American Ireland
-
-
General
161,006
-
Belfast City Council
-
31,915
Innovate UK
-
50,000
Total
161,006
144,488
NET INCOME/(EXPENDITURE)
(49,514)
33,540
RECONCILIATION OF FUNDS
Total funds brought forward
103,096
-
TOTAL FUNDS CARRIED FORWARD
53,582
33,540**
31/3/24
Total
funds
£
41,476
35,500
5,800
21,273
-
-
2,000
33,455
32,000
50,000
68,016
289,520
-
35,500
5,800
21,273
-
161,006
31,915
50,000
305,494
(15,974)
103,096
87,122
31/3/23
Total
funds
£
50,253
44,350
15,178
41,919
17,394
15,000
-
-
-
-
85,101
269,195
18,960
44,350
15,178
41,919
17,395
58,297
-
-
196,099
73,096
30,000
103,096

The notes form part of these financial statements

5

ACCIDENTAL THEATRE LTD

Balance Sheet 31 MARCH 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
22,747
CURRENT ASSETS
Debtors
8
6,000
Cash at bank
38,077
44,077
CREDITORS
Amounts falling due within one year
9
(13,242)
NET CURRENT ASSETS
30,835
TOTAL ASSETS LESS CURRENT
LIABILITIES
53,582
NET ASSETS
53,582
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
1,540
32,000
33,540
-
33,540
33,540
33,540
31/3/24
Total
funds
£
22,747
7,540
70,077
77,617
(13,242)
64,375
87,122
87,122
53,582
33,540
87,122
31/3/23
Total
funds
£
9,929
5,425
88,822
94,247
(1,080)
93,167
103,096
103,096
103,096
-
103,096

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

6

ACCIDENTAL THEATRE LTD

Balance Sheet - continued 31 MARCH 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 04 December 2024 and were signed on its behalf by:

............................................. R Phillips - Trustee

The notes form part of these financial statements

7

ACCIDENTAL THEATRE LTD

Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING 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 accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

8

ACCIDENTAL THEATRE LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

2. HIRE AND RENTAL INCOME

HIRE AND RENTAL INCOME
31/3/24 31/3/23
£ £
Rents received 43,974 35,939
Hire 24,042 49,162
68,016 85,101

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/3/24 31/3/23
£ £
Depreciation - owned assets **7,582 ** 3,310

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31/3/24 31/3/23
Core staff 5 5

No employees received emoluments in excess of £60,000.

6.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 50,252 1 50,253
Charitable activities
ACNI - Lottery - 44,350 44,350
QUB - 15,178 15,178
UU - 41,919 41,919
The American Ireland - 17,394 17,394
The Foyle Foundation 15,000 - 15,000
Hire and Rental income 85,101 - 85,101

continued...

9

ACCIDENTAL THEATRE LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

**Unrestricted ** **Unrestricted ** Restricted Restricted Total
fund funds funds
£ £ £
Total 150,353 118,842 269,195
EXPENDITURE ON
Raising funds 18,960 - 18,960
Charitable activities
ACNI - Lottery - 44,350 44,350
QUB - 15,178 15,178
UU - 41,919 41,919
The American Ireland - 17,395 17,395
General 58,297 - 58,297
Total 77,257 118,842 196,099
NET INCOME 73,096 - 73,096
RECONCILIATION OF FUNDS
Total funds brought forward 30,000 - 30,000
TOTAL FUNDS CARRIED FORWARD 103,096 - 103,096
7. TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 April 2023 13,239
Additions 20,400
At 31 March 2024 33,639
DEPRECIATION
At 1 April 2023 3,310
Charge for year **7,582 **
At 31 March 2024 **10,892 **
NET BOOK VALUE
At 31 March 2024 22,747
At 31 March 2023 9,929

continued...

10

ACCIDENTAL THEATRE LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£ £
Other debtors 1,540 5,425
Prepayments and accrued income 6,000 -
7,540 5,425
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£ £
Trade creditors 9,764 -
Social security and other taxes 1,077 -
Accruals and deferred income **2,401 ** 1,080
13,242 1,080

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

10. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Belfast City Council
Backstage Trust
TOTAL FUNDS
At 1/4/23
£
103,096
-
-
-
103,096
Net
movement
in funds
£
(49,514)
1,540
32,000
33,540
(15,974)
At
31/3/24
£
53,582
1,540
32,000
33,540
87,122

continued...

11

ACCIDENTAL THEATRE LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
ACNI - Lottery fund
Queens University
Ulster University
Belfast City Council
Backstage Trust
Innovate UK
TOTAL FUNDS
Incoming
resources
£
111,492
35,500
5,800
21,273
33,455
32,000
50,000
178,028
289,520
Resources
Movement
expended
in funds
£
£
(161,006)
(49,514)
(35,500)
-
(5,800)
-
(21,273)
-
(31,915)
1,540
-
32,000
(50,000)
-
(144,488)
33,540
(305,494)
(15,974)

Comparatives for movement in funds

Net
movement At
At 1/4/22 in funds 31/3/23
£ £ £
Unrestricted funds
General fund 30,000 73,096 103,096
TOTAL FUNDS 30,000 73,096 103,096

continued...

12

ACCIDENTAL THEATRE LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
ACNI - Lottery fund
Queens University
Ulster University
The American Ireland
TOTAL FUNDS
Incoming
resources
£
150,353
44,350
15,178
41,919
17,395
118,842
269,195
Resources
Movement
expended
in funds
£
£
(77,257)
73,096
(44,350)
-
(15,178)
-
(41,919)
-
(17,395)
-
(118,842)
-
(196,099)
73,096

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Belfast City Council
Backstage Trust
TOTAL FUNDS
At 1/4/22
£
30,000
-
-
-
30,000
Net
movement
in funds
£
23,582
1,540
32,000
33,540
57,122
At
31/3/24
£
53,582
1,540
32,000
33,540
87,122

continued...

13

ACCIDENTAL THEATRE LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
ACNI - Lottery fund
Queens University
Ulster University
The American Ireland
Belfast City Council
Backstage Trust
Innovate UK
TOTAL FUNDS
Incoming
resources
£
261,845
79,850
20,978
63,192
17,395
33,455
32,000
50,000
296,870
558,715
Resources
Movement
expended
in funds
£
£
(238,263)
23,582
(79,850)
-
(20,978)
-
(63,192)
-
(17,395)
-
(31,915)
1,540
-
32,000
(50,000)
-
(263,330)
33,540
(501,593)
57,122

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

14

ACCIDENTAL THEATRE LTD

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2024

31/3/24 31/3/23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Box Office, Workshops & Books 34,399 43,945
Other income 7,077 6,308
41,476 50,253
Hire and Rental income
Rents received 43,974 35,939
Hire 24,042 49,162
68,016 85,101
Charitable activities
Grants 180,028 133,841
Total incoming resources 289,520 269,195
EXPENDITURE
Charitable activities
Venue Team 16,208 10,351
Equipment and materials 33,212 35,229
Artists costs 10,766 -
Booker Payments 254 14,737
Property repairs 1,004 -
Travel 1,006 3,540
Sundries 1,749 138
64,199 63,995
Support costs
Management
Wages 45,146 84,338
Sub-contractors 51,200 -
Pensions 2,403 -
Rent & rates 20,250 16,500
Insurance 668 804
Light and heat 5,284 5,300
Telephone 9,924 8,191
Facilities & supplies 68,750 10,326
Advertising 2,049 1,240
Memberships 645 720
Carried forward 206,319 127,419

This page does not form part of the statutory financial statements

15

ACCIDENTAL THEATRE LTD

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2024

31/3/24 31/3/23
£ £
Management
Brought forward 206,319 127,419
HMRC Disallowed VAT 16,034 -
Bad Debt 5,425 -
Depn of plant & machinery 7,582 3,310
235,360 130,729
Governance costs
Accountancy fees 3,680 1,375
Legal fees 2,255 -
5,935 1,375
Total resources expended **305,494 ** 196,099
Net (expenditure)/income (15,974) 73,096

This page does not form part of the statutory financial statements

16