BARNSLEY THEATRE TRUST (1998) LIMITED (A COMPANY LIMITED BY GUARANTEE)
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2025
COMPANY NUMBER 2851763 (ENGLAND & WALES)
BARNSLEY THEATRE TRUST (1998) LIMITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
CONTENTS
| Page | |
|---|---|
| Officers and professional advisers | 1 |
| The Trustees' report | 2 - 4 |
| Statement of financial activities (incorporating income and expenditure account) | |
| and statement of total recognised gains and losses | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 11 |
| The following pages do not form part of the statutory accounts: | |
| Trading and profit and loss account | 12 |
| Notes to the trading and profit and loss account | 13 |
| Independent Examiner's report to the members | 14 |
BARNSLEY THEATRE TRUST (1998) LIMITED OFFICERS AND PROFESSIONAL ADVISERS
1.
Reference and Administrative Information
| Company registration number | 2851763 |
|---|---|
| Charity registration number | 1026352 |
| Registered office | The Lamproom Theatre |
| Westgate | |
| Barnsley | |
| S70 2DX | |
| Operational address | The Lamproom Theatre |
| Westgate | |
| Barnsley | |
| South Yorkshire | |
| S70 2DX | |
| Trustees | J N Kelly - Chairperson |
| R Caile | |
| W Fisher | |
| I Hey | |
| D Love | |
| J Miccoli | |
| C Smith | |
| J Upson | |
| R Walton | |
| Independent Examiner | C W Dix Limited |
| Accountants & Business Advisors | |
| 4 Silkwood Court | |
| Wakefield | |
| WF5 9TP | |
| Bankers | Lloyds TSB |
| Market Hill | |
| Barnsley | |
| South Yorkshire | |
| S70 2PP |
BARNSLEY THEATRE TRUST (1998) LIMITED THE TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025
2.
The trustees, who are also directors of the charity for the purposes of the Companies Act, have pleasure in presenting their report and financial statements of the company for the year ended 30 September 2025.
GOVERNING DOCUMENT
Barnsley Theatre Trust (1998) Limited is a company limited by guarantee governed by its Memorandum and Articles of Association dated 9th September 1998. It is registered as a charity with the Charity Commission. The Company currently has thirteen trustees each of whom agree to contribute £10 in the event of the charity winding up.
RECRUITMENT AND APPOINTMENT OF TRUSTEE BOARD
The Company may from time to time by ordinary resolution increase or decrease the number of trustees on the Board.
TRUSTEES INDUCTION AND TRAINING
Each new trustee is given two educational booklets: - "Directors & Secretaries guide" booklet GBA1 issued by Companies House educates trustees on the legal duties and responsibilities of the company director under company law.
- "Charities & Fund raising" booklet CC20 issued by Charities Commission ensures trustees are aware of the legal duties and responsibilities under Charity law.
In addition each trustee is made aware of the management structure and decision making processes of the Trust.
ORGANISATIONAL STRUCTURE
The Company currently has a Board of Trustees consisting of nine members who set Company policy. In addition six people are employed who implement Company policy on a day to day basis.
RISK MANAGEMENT
The trustees have a risk management strategy which comprises of an annual review of the risks the charity may face. Particular attention has focused on financial risks arising from fire, health and safety of audience and artists and management of performing rights.
OBJECTS OF CHARITY
The object of the trust is to promote and advance theatrical arts within and for the entire community of Barnsley and the surrounding area.
PRINCIPAL ACTIVITIES AND BUSINESS REVIEW
The principal activity of the trust is that of promoting, maintaining, improving and advancing education particularly by the promotion and production of the arts in Barnsley.
BARNSLEY THEATRE TRUST (1998) LIMITED THE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
3.
ANNUAL REVIEW
The Trust and the Lamproom Theatre have enjoyed a very busy and, I am happy to report, a successful year.
We have managed to expand audience numbers by offering a wider range of programme activities. As a result we have seen record levels of income which has continued int the current year with the Pantomime being more profitable than in any previous year..
As stated in previous Annual Reviews, our aim is to provide Barnsley audiences with theatrical presentations of a high standard. We continue to strive to create a legacy that will survive and serve generations of local people. I must also provide a special word of gratitude to our many volunteers and donors. The contributions of these individuals cannot be overstated.
FINANCIAL REVIEW
The trading results for the year, and the company's financial position at the end of the year are shown in the attached financial statements.
The balance of surplus for the year will be added to reserves and carried forward to the following year.
INVESTMENT POWERS AND POLICY
Under the Memorandum and Articles of Association, the charity has the power to make any investment which the trustees see fit.
FUTURE DEVELOPMENTS AND EVENTS SINCE THE END OF THE YEAR
After a great deal of discussion and consultation, we have introduced a new theatre management structure. A Theatre Manager with extensive management experience in other fields now heads up our in house team. A Creative Manager has been appointed with the specific task of planning and coordinating the theatre's wide range of seasonal events. Other management roles include Technical Manager, Bar Manager and Front of House Manager. This structure has been operative for many months and is functioning well.
BARNSLEY THEATRE TRUST (1998) LIMITED THE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
4.
TRUSTEES' RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
Company law requires the Trustee Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustee board should follow best practice and:
-
Select suitable accounting policies and then apply them consistently;
-
Make judgements and estimates that are reasonable and prudent; and
-
Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the company will continue on that basis.
The Trustee Board is responsible for maintaining proper accounting records 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 Companies Act 2006. The Trustee Board is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
MEMBERS OF THE TRUSTEE BOARD
Members of the Trustee Board, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1.
Registered office: Signed by order of the trustees on 2026 The Lamproom Theatre Westgate Barnsley S70 2DX R Walton
BARNSLEY THEATRE TRUST (1998) LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2025
5.
| Note | Note | Unrestricted | Restricted | **Total Funds ** | Total Funds | |
|---|---|---|---|---|---|---|
| Fund | Fund | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| INCOMING RESOURCES | ||||||
| Grants | 3 | - | - | - | - | |
| Donations | 44,821 | - | 44,821 | 29,632 | ||
| Interest receivable | - | - | - | 8 | ||
| Incoming resources from activities | ||||||
| for generating funds | 4 | 446,291 | - | 446,291 | 426,160 | |
| ------------ | ------------ | ------------ | ------------ | |||
| TOTAL INCOMING RESOURCES | 491,112 | - | 491,112 | 455,800 | ||
| ------------ | ------------ | ------------ | ------------ | |||
| CHARITABLE EXPENDITURE | ||||||
| Trading cost of goods sold | ||||||
| and other costs | 5 | 116,095 | - | 116,095 | 127,379 | |
| Cost of charitable activities | 6 | 295,366 | - | 295,366 | 251,735 | |
| Governance costs | 7 | 42,988 | - | 42,988 | 32,693 | |
| ------------ | ------------ | ------------ | ------------ | |||
| TOTAL RESOURCES EXPENDED | 8 | 454,449 | - | 454,449 | 411,807 | |
| ------------ | ------------ | ------------ | ------------ | |||
| NET INCOMING (OUTGOING) RESOURCES | ||||||
| FOR THE YEAR BEFORE TRANSFERS | 36,663 | - | 36,663 | 43,993 | ||
| TRANSFERS BETWEEN FUNDS | - | - | - | - | ||
| ------------ | ------------ | ------------ | ------------ | |||
| NET MOVEMENT IN FUNDS FOR | ||||||
| THE YEAR | 36,663 | - | 36,663 | 43,993 | ||
| Exceptional item | 8 | - | - | - | 27,736 | |
| ------------ | ------------ | ------------ | ------------ | |||
| 36,663 | - | 36,663 | 16,257 | |||
| Balance brought forward at 1 October | 2024 | 201,610 | - | 201,610 | 185,353 | |
| ------------ | ------------ | ------------ | ------------ | |||
| Balance carried forward at 30 September | 2025 | 238,273 | - | 238,273 | 201,610 | |
| ------------ | ------------ | ------------ | ------------ |
6.
BARNSLEY THEATRE TRUST (1998) LIMITED BALANCE SHEET AS AT 30 SEPTEMBER 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 12 | 367,399 | 360,477 | ||
| Current assets | |||||
| Stocks | 1,908 | 1,908 | |||
| Debtors | 13 | 2,400 | 2,400 | ||
| Cash at bank and in hand | 113,591 | 81,211 | |||
| ------------ | ------------ | ||||
| 117,899 | 85,519 | ||||
| Creditors: Amounts falling due | |||||
| within one year | 14 | 16,034 | 13,395 | ||
| ------------ | ------------ | ||||
| Net current assets | 101,865 | 72,124 | |||
| ------------ | ------------ | ||||
| Total assets less current liabilities | 469,264 | 432,601 | |||
| Creditors: Amounts falling due | |||||
| after more than one year | 15 | - | - | ||
| ------------ | ------------ | ||||
| Net assets | 469,264 | 432,601 | |||
| ------------ | ------------ | ||||
| Funds of the charity | |||||
| Unrestricted funds | 238,273 | 201,610 | |||
| Restricted funds | - | - | |||
| Revaluation reserve | 230,991 | 230,991 | |||
| ------------ | ------------ | ||||
| 469,264 | 432,601 | ||||
| ------------ | ------------ |
The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477(1) of the Companies Act 2006. Members have not required the company, under section 476 of the Companies Act 2006, to obtain an audit for the year ended 30 September 2025. The Trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with sections 386 and 387of the Companies Act 2006 and for preparing accounts which give a true and fair view of the state of affairs of the company as at 30 September 2025 and of its loss for the year then ended in accordance with the requirements of section 396 and which otherwise comply with the requirements of the Act relating to the accounts so far as applicable to the company.
The financial statements which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 were approved by the board on 2026 and are signed on its behalf.
R Walton Trustee
The notes on pages 7 to 11 form part of these financial statements.
BARNSLEY THEATRE TRUST (1998) LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7.
1. ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities' preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and Charities Act 2011. Barnsley Theatre Trust (1998) Limited constitutes a public benefit entity as defined by FRS 102.
Grants receivable
Grants receivable are credited to the Statement of Financial Activities in the year to which they relate.
Donations
Donations are included in the statement of financial activities in the year in which they are received.
Interest receivable
Interest receivable is included in the Statement of Financial Activities in the year in which it is receivable.
Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Freehold property
Freehold property is stated at valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their estimated useful lives on the following bases:
Freehold property 2% per annum straight line basis
Other tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their estimated useful lives on the following bases:
Leasehold property 10% per annum straight line basis Fixtures and fittings 15% per annum reducing balance basis
Operating leases
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Fund accounting
Funds held by the charity are either:
-
Unrestricted income: these are funds which can be used in accordance with the charitable objectives at the discretion of the trustees.
-
Restricted income: these are funds that can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Once these restrictions have been met, the remaining balance is transferred to the general fund.
2. TURNOVER
The turnover and surplus is attributable to the one principal activity of the company. The turnover was all in the United Kingdom.
BARNSLEY THEATRE TRUST (1998) LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8.
3. GRANTS
| GRANTS | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | **Total Funds ** | Total Funds | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Grants received | - | - | - | - |
| ------------ | ------------ | ------------ | ------------ |
4. INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS
| Unrestricted | Restricted | **Total Funds ** | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Other income | 61,656 | - | 61,656 | 50,744 |
| Bar income | 103,201 | - | 103,201 | 99,353 |
| Ticket sales | 150,771 | - | 150,771 | 152,923 |
| Theatre rental | 130,663 | - | 130,663 | 123,140 |
| ------------ | ------------ | ------------ | ------------ | |
| 446,291 | - | 446,291 | 426,160 | |
| ------------ | ------------ | ------------ | ------------ |
5. TRADING COSTS OF GOODS SOLD AND OTHER COSTS
| Unrestricted | Restricted | **Total Funds ** | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Merchandising and bar expenses | 43,960 | - | 43,960 | 49,979 |
| Production expenses | 72,135 | - | 72,135 | 77,400 |
| ------------ | ------------ | ------------ | ------------ | |
| 116,095 | - | 116,095 | 127,379 | |
| ------------ | ------------ | ------------ | ------------ |
6. COSTS OF CHARITABLE ACTIVITIES
| COSTS OF CHARITABLE ACTIVITIES | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | **Total Funds ** | Total Funds | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Wages, salaries and national insurance | 175,250 | - | 175,250 | 147,664 |
| Rates & water | 3,313 | - | 3,313 | 1,579 |
| Light & heat | 14,274 | - | 14,274 | 19,005 |
| Sundry & cleaning | 2,527 | - | 2,527 | 6,701 |
| Repairs & maintenance | 39,169 | - | 39,169 | 5,922 |
| Computer costs | 621 | - | 621 | 1,150 |
| Printing, postage, stationery & advertising | 35,581 | - | 35,581 | 41,568 |
| Telephone | 1,120 | 1,120 | 1,037 | |
| Insurance | 4,491 | - | 4,491 | 2,365 |
| Depreciation | 19,020 | - | 19,020 | 24,744 |
| ------------ | ------------ | ------------ | ------------ | |
| 295,366 | - | 295,366 | 251,735 | |
| ------------ | ------------ | ------------ | ------------ |
BARNSLEY THEATRE TRUST (1998) LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9.
7. GOVERNANCE COSTS
| 7. | GOVERNANCE COSTS | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | **Total Funds ** | Total Funds | |||
| Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | |||
| Independent Examiner's fees | 6,900 | - | 6,900 | 4,530 | ||
| Legal fees (see note 8) | - | - | - | |||
| Bank processing and paypal charges | 36,088 | - | 36,088 | 26,990 | ||
| Loan interest | - | - | - | 1,173 | ||
| ------------ | ------------ | ------------ | ------------ | |||
| 42,988 | - | 42,988 | 32,693 | |||
| ------------ | ------------ | ------------ | ------------ | |||
| 8. | TOTAL RESOURCES EXPENDED | |||||
| Staff | Other | **Total Costs ** | Total Costs | |||
| Costs | Depreciation | Costs | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Costs of charitable activities | 175,250 | 19,020 | 101,096 | 295,366 | 251,735 | |
| Trading costs of goods sold | ||||||
| and other costs | - | - | 111,603 | 111,603 | 137,267 | |
| Governance costs | - | - | 42,988 | 42,988 | 32,693 | |
| ------------ | ------------ |
------------ | ------------ | ------------ | ||
| 175,250 | 19,020 | 255,687 | 449,957 | 421,695 | ||
| ------------ | ------------ |
------------ | ------------ | ------------ | ||
| Exceptional item | - | - | - | - | 27,736 | |
| ------------ | ------------ |
------------ | ------------ | ------------ |
The exceptional item is a result of a legal claim made by a former employee and includes legal costs incurred in dealing with this matter.
9. OPERATING SURPLUS
Operating surplus is stated after charging:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation | 19,020 | 24,744 |
| ------------ | ------------ |
BARNSLEY THEATRE TRUST (1998) LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10.
10. PARTICULARS OF EMPLOYEES
The aggregate payroll costs of the above were:
| The aggregate payroll costs of the above | were: | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wages and salaries | 175,250 | 147,664 |
| ------------ | ------------ |
The average number of people to carry out the company's operations was 6 (2024: 6). No employee received emoluments of more than £60,000. During the year a total of 71 (2024: 71) volunteers assisted with the day to day operations of the company.
11. TAXATION
The company is a registered charity and is not liable to corporation tax.
12. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |||
|---|---|---|---|
| Freehold | Fixtures & | ||
| Property | Fittings | Total | |
| £ | £ | £ | |
| COST OR VALUATION | |||
| At 1 October 2024 | 280,000 | 344,376 | 624,376 |
| Additions | - | 25,942 | 25,942 |
| ------------ | ------------ | ------------ | |
| At 30 September 2025 | 280,000 | 370,318 | 650,318 |
| ------------ | ------------ | ------------ | |
| DEPRECIATION | |||
| At 1 October 2024 | 28,007 | 235,892 | 263,899 |
| Charge for period | - | 19,020 | 19,020 |
| ------------ | ------------ | ------------ | |
| At 30 September 2025 | 28,007 | 254,912 | 282,919 |
| ------------ | ------------ | ------------ | |
| NET BOOK VALUE | |||
| At 30 September 2025 | 251,993 | 115,406 | 367,399 |
| ------------ | ------------ | ------------ | |
| At 30 September 2024 | 251,993 | 108,484 | 360,477 |
| ------------ | ------------ | ------------ |
The freehold land and buildings were revalued to £280,000 on 30 September 2019 by Wilbys, an independent firm of chartered surveyors, on an open market existing use basis.
If the freehold land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cost | 129,782 | 129,782 |
| Accumulated depreciation | (77,892) | (77,892) |
| ------------ | -------------- | |
| 51,890 | 51,890 | |
| ------------ | -------------- |
11.
BARNSLEY THEATRE TRUST (1998) LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
| **13. ** | DEBTORS: Amounts falling due within one year | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Trade debtors | - | - | ||
| Other debtors | - | - | ||
| Prepayments and accrued income | 2,400 | 2,400 | ||
| ------------ | -------------- | |||
| 2,400 | 2,400 | |||
| ------------ | -------------- | |||
| **14. ** | CREDITORS: Amounts falling due within one year | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Bank loans and overdrafts (secured) | - | - | ||
| Trade creditors | 3,064 | 11,595 | ||
| Other taxes and social security | 7,896 | 1,800 | ||
| Accruals & deferred income | 5,074 | - | ||
| -------------- | -------------- | |||
| 16,034 | 13,395 | |||
| ------------ | -------------- | |||
| **15. ** | CREDITORS: Amounts falling after one year | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Bank loans and overdrafts (secured) | - | - | ||
| ------------ | -------------- | |||
| **16. ** | ANALYSIS OF NET ASSETS BETWEEN FUNDS | |||
| Tangible | Other | |||
| Fixed | Assets | |||
| Assets | (Liabilities) | Total | ||
| £ | £ | £ | ||
| Unrestricted funds | 136,408 | 101,865 | 238,273 | |
| Restricted funds | - | - | - | |
| Revaluation reserve | 230,991 | - | 230,991 | |
| ------------ | ------------ | ------------ | ||
| 367,399 | 101,865 | 469,264 | ||
| ------------ | ------------ | ------------ | ||
| **17. ** | REVALUATION RESERVE | |||
| Total | ||||
| £ | ||||
| Balance at 1 October 2024 | 230,991 | |||
| Revaluation movement | - | |||
| ------------ | ||||
| Balance at 30 September 2025 | 230,991 | |||
| ------------ |
12.
BARNSLEY THEATRE TRUST (1998) LIMITED TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Note | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Turnover | |||||
| Ticket sales | 1,668 | 1,385 | |||
| Pantomime sales | 149,103 | 151,538 | |||
| Booking fees | 27,000 | 26,304 | |||
| Bar takings | 103,201 | 99,353 | |||
| Ice cream income | 21,000 | 19,820 | |||
| Programme adverts | - | - | |||
| Donations | 44,821 | 29,632 | |||
| 100 club income | 5,321 | 4,620 | |||
| Theatre rental | 130,663 | 123,140 | |||
| Sundry income | 8,335 | - | |||
| ------------ | ------------ | ||||
| 491,112 | 455,792 | ||||
| Cost of sales | |||||
| Opening stock | 1,908 | 1,048 | |||
| Bar purchases | 34,669 | 40,124 | |||
| Ice cream purchases | 9,291 | 10,715 | |||
| Pantomime expenses | 37,111 | 51,355 | |||
| Theatre and show expenses | 30,431 | 23,257 | |||
| Volunteer expenses | 800 | - | |||
| Fees and licenses | 3,793 | 2,788 | |||
| Closing stock | (1,908) | (1,908) | |||
| ------------ | ------------ | ||||
| 116,095 | 127,379 | ||||
| ------------ | ------------ | ||||
| Gross profit | 375,017 | 328,413 | |||
| Other income | |||||
| Grant income and other income | - | - | |||
| Bank interest received and gift aid | - | 8 | |||
| ------------ | ------------ | ||||
| - | 8 | ||||
| ------------ | ------------ | ||||
| 375,017 | 328,421 | ||||
| Administration expenses | 1 | 342,846 | 284,428 | ||
| Exceptional Item | - | 27,736 | |||
| ------------ | ------------ | ||||
| Net (Loss) Profit | 32,171 | 16,257 | |||
| ------------ | ------------ |
BARNSLEY THEATRE TRUST (1998) LIMITED NOTES TO THE TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025
13.
1. ADMINISTRATIVE COSTS
| 1. ADMINISTRATIVE COSTS | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wages | 175,250 | 147,664 |
| Rent and rates | 3,313 | 1,579 |
| Light and heat | 14,274 | 19,005 |
| Insurance | 4,491 | 2,365 |
| 100 club expenses | - | 1,400 |
| Advertising | 31,833 | 37,743 |
| Motor and travel expenses | 205 | 148 |
| Repairs and renewals | 39,169 | 5,922 |
| Computer costs | 621 | 1,150 |
| Cleaning | 1,424 | 4,411 |
| Printing and stationery | 3,748 | 3,825 |
| Postage | - | - |
| Telephone | 1,120 | 1,037 |
| Legal and professional fees | 4,492 | - |
| Accountancy fees | 6,900 | 4,530 |
| Bank card processing charges and machine rental | 21,463 | 12,924 |
| Ticketsolve charges | 14,625 | 14,066 |
| Bank loan interest | - | 1,173 |
| Sundry expenses | 898 | 742 |
| Depreciation | 19,020 | 24,744 |
| -------------- | -------------- | |
| 342,846 | 284,428 | |
| -------------- | -------------- |
BARNSLEY THEATRE TRUST (1998) LIMITED
14.
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES ON THE FINANCIAL STATEMENTS OF BARNSLEY THEATRE TRUST (1998) LIMITED
We report on the accounts of Barnsley Theatre Trust (1998) Limited for the year ended 30 September 2025
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under sections 144 and 145 of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is our responsibility to:
-
examine the accounts (under section 145(3) of the 2011 Act);
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5) of the 2011 Act; and
-
to state whether particular matters have come to our attention.
Basis of independent examiner's report
Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with our examination, no matter has come to our attention:
-
(1) which gives us reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 and 131 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
-
(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
C W Dix Limited Accountants & Business Advisors
4 Silkwood Court Wakefield WF5 9TP