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← Altrincham Garrick Society Limited

2025-06-30-accounts

REGISTERED COMPANY NUMBER: 02899281 (England and Wales) REGISTERED CHARITY NUMBER: 1034690

Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025

for

Altrincham Garrick Society Limited

Mitchell Charlesworth Mynshull House 78 Churchgate Stockport Cheshire SK1 1YJ

Altrincham Garrick Society Limited

Contents of the Financial Statements for the Year Ended 30 June 2025

Page
Reference and administrative details 1
Report of the trustees 2 to 7
Independent examiner's report 8 to 9
Statement of financial activities 10
Balance sheet 11 to 12
Cash flow statement 13
Notes to the cash flow statement 14
Notes to the financial statements 15 to 26

Altrincham Garrick Society Limited

Reference and Administrative Details for the Year Ended 30 June 2025

Trustees J D Beddy (resigned 30.11.24)
H F Everett
D P Mazurkiewicz Citrine
T B Mckie
C J Tomlinson (resigned 14.11.25)
Ms A K Walker
N J C Sample (appointed 4.2.25)
Ms S Moore (appointed 1.10.25)
Ms L A Kershaw (appointed 1.10.25)
Registered office The Garrick Playhouse
Barrington Road
Altrincham
Cheshire
WA14 1HZ
Registered company number 02899281 (England and Wales)
Registered charity number 1034690
Independent examiner Mitchell Charlesworth
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ
Solicitors Myerson Solicitors
Grosvenor House
20 Barrington Road
Altrincham
Cheshire
WA14 1HB

Page 1

Altrincham Garrick Society Limited (Registered number: 02899281)

Report of the Trustees for the Year Ended 30 June 2025

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 30 June 2025. 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).

Page 2

Altrincham Garrick Society Limited (Registered number: 02899281)

Report of the Trustees for the Year Ended 30 June 2025

Objectives and activities Objectives and aims

The Mission of the charity (what we do now) is:

To entertain, inspire and educate our communities with high quality creative arts experiences that enrich their lives .

The Vision of the charity (where we are headed) is:

To be a leading multi arts venue in Cheshire and Manchester.

The Values of the charity (which underpin everything we are and everything we do) are: Excellence - Integrity - Respect - Diversity - Inclusivity.

The Theatre is disabled friendly. We have a designated Front of House Volunteer in attendance at every performance to meet and give assistance to every disabled person when they enter the Theatre. A row of seats in the main auditorium is specially modified to accommodate wheelchairs, and we also provide a hearing loop T system. A wheelchair can also be accommodated in our studio theatre.

Guide dogs are allowed to accompany their owners throughout the Theatre, and carers/assistants are given a free seat.

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the fee charging. The Theatre relies on investment income, donations and the income from fees and charges to cover our operating costs. In setting the level of fees, charges and concessions, the trustees consider carefully the accessibility of the Theatre for those on low incomes.

The strategies employed to achieve the charity's aims and objectives are to:

Our major activities that put these strategies into action are:

Page 3

Altrincham Garrick Society Limited (Registered number: 02899281)

Report of the Trustees for the Year Ended 30 June 2025

Objectives and activities

Significant activities

Our programme of activities described below focusses on bringing the arts to the community. As our strategy makes clear, we try to encourage all within our community to take part in our activities and to attend our Theatre and to benefit from our amenities. The drama and art we provide is to be enjoyed by all, including those attending local schools and the higher education colleges, through to our programme that tries to embrace all tastes by hosting visiting artistes. Affordability and access to our programme is important to us and is reflected in our pricing policy set out in detail later in this report.

Our productions for audiences this financial year (1 July 2024 to 30 June 2025) included:

Educational Activities included:

Our programme also features use of theatre space for the following:

Other activities included:

Public benefit

The trustees confirm that they have, when and where necessary to do so, paid regard to the Charity Commissioner's Guidance on Public Benefit when considering and making decisions.

Our Artistic Values

We are aware that artistic tastes are not the same for everyone and that, when addressing some of the more challenging themes, the productions might give rise to offence. We take the views of our audiences very seriously and, without comprising the integrity of the programme, we seek to respect the diverse ethnic, faith, sexual orientation and lifestyles of our community and audience. We run a suggestions and complaints procedure through our Operations Director. The Board acknowledges and addresses all complaints and all positive comments/suggestions.

Page 4

Altrincham Garrick Society Limited (Registered number: 02899281)

Report of the Trustees for the Year Ended 30 June 2025

Objectives and activities

Volunteers

The work of the theatre is dependent on what we regard as a large number of volunteers.

Strategic report

Financial position

The charitable company is reporting a profit of £42,866 for the financial year (previous FY: profit of £7,656).

The principal source of income in the year was from admissions charges which totalled £597,476 (previous FY: £508,554). We also received income from kiosk, programme and catering sales of £83,209 (previous FY: £69,218) and from our drama academy of £104,280 (previous FY: £96,848).

Our expenditure for the year totalled £906,527 (previous FY: £876,770), with direct production expenses costing £265,864 (previous FY: £258,557). Staff costs rose by £11,694 (4.3%) compared to the previous year, to £283,639 (previous FY £271,945), with premises costs rising by 15% to £137,252 (previous FY: £118,919).

The selection of our Productions, Screenings and Visiting Productions for 2024/2025 provided a mixture of popular choices and more challenging pieces. Our aim was to continue to tempt as wide as possible a range of audience members back into the theatre, whilst still allowing modern creative arts their space and time.

Pricing policy

Our ticket prices for Mainstage Productions provided the following main price categories:

Other price categories were occasionally introduced, for special events.

Investment Powers and Policy

The trustees, having regard to the liquidity requirements of operating the Theatre and to the reserves policy, have operated a policy of keeping available funds in a number of interest-bearing accounts and seek to achieve a rate on deposit which matches or exceeds inflation, as measured by the retail prices index.

Page 5

Altrincham Garrick Society Limited (Registered number: 02899281)

Report of the Trustees for the Year Ended 30 June 2025

Strategic report Financial review

Reserves policy

Reserves are needed to bridge the funding gaps between spending on productions and events and receiving resources through admission charges as well as covering overhead costs, where unexpected shortfalls in income are experienced.

The charity aims to have free reserves which are those unrestricted and undesignated funds not invested in fixed assets of at least £300,000 for this purpose. The balance of reserves are held to cover identified planned repairs and improvements and emergency repairs to the theatre.Our reserves were crucial to enabling us to survive the financial hardships of the Covid-19 pandemic.

General reserves on 30th June 2025 amounted to £625,710 (compared to 30th June 2024: £582,846), this falls below the level determined and the trustees are acutely aware of the need to improve profitability. The trustees are looking closely at ways of reducing its operating costs and improving its income with a view to improving overall profitability.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for a period of 12 months from the date of approval of these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Future plans

Our medium-term future plans (ie for the next 2 seasons, until 30 June 2028) include more of the same, to achieve the charity's aims:

Our medium- and more long-term plans are focussed on continuing to achieve the charities' aims whilst ensuring that we can also afford to maintain our financial viability in a world of changing expenses, changing overheads and changing audience preferences. This may mean a change to our schedule of productions (for example more variation from our standard '7 instances of each individual production', for example varying the selection of professional productions that we host); it may mean a change to our ticket price structure; it may mean a reorganisation of our theatre management and control.

Structure, governance and management Governing document

The charity is controlled by its governing document the Memorandum & Articles of Association and is a company limited by guarantee, as defined by the Companies Act 2006. The liability of each member in the event of winding up is limited to £1.

Page 6

Altrincham Garrick Society Limited (Registered number: 02899281)

Report of the Trustees for the Year Ended 30 June 2025

Structure, governance and management Board of Trustees

The Board have sole responsibility for appointing trustees. All trustees are also appointed Directors of the company. There has to be a minimum of three trustees but there is no maximum. In appointing trustees, the Board seek to bring a range of skills and expertise to the management of the Charity. Trustees are kept updated through regular trustees' meetings and communication throughout the year. New trustees have an initial induction meeting to go over the core responsibilities and expectations of the role. This same meeting will provide an opportunity to ask questions and identify any knowledge gaps for which a solution can be agreed and implemented.

Organisational structure

The Board of Trustees meets every 8 to 12 weeks, and also communicates very often via email and Instant Messaging. The Board appoints two main salaried positions: an Artistic Director to deal with the production and management of shows and an Operations Director to handle the day-to-day running of the Theatre.

Related parties

None of our trustees receive remuneration or other benefits from the charity. Any connection between the trustees or senior managers of the charity with a production company, contracted actor, or performer must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

The Charity's wholly owned subsidiary Altrincham Garrick Playhouse Limited was established to operate the commercial bar and Theatre letting. The profits of the subsidiary are donated to the charity

Trustees Indemnity Arrangements

Individual indemnities have been provided by the trustees, under which the charity has agreed to indemnify the trustees to the extent permitted by law in respect of all liabilities to third parties arising out of, or in connection with, their execution of their powers, duties and responsibilities as trustees of the charity.

Report of the trustees, incorporating a Strategic report, approved by order of the board of trustees, as the company directors, on 25 March 2026 and signed on the board's behalf by:

H Everett

H F Everett - Trustee

Page 7

Independent Examiner's Report to the Trustees of Altrincham Garrick Society Limited

Independent examiner's report to the trustees of Altrincham Garrick Society Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustees of the 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 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 your charity'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.

Page 8

Independent Examiner's Report to the Trustees of Altrincham Garrick Society Limited

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 England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the 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.

Nicola Joyce

Nicola Jayne Joyce ACA The Institute of Chartered Accountants in England and Wales

Mitchell Charlesworth Mynshull House 78 Churchgate Stockport Cheshire SK1 1YJ

25 March 2026

Page 9

Altrincham Garrick Society Limited

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 30 June 2025

30.6.25 30.6.24
Unrestricted Total
funds funds
as restated
Notes £ £
Income and endowments from
Donations and legacies 2 17,359 68,030
Charitable activities 5
Operation of theatre 877,156 769,996
Other trading activities 3 45,039 38,489
Investment income 4 **9,262 ** 7,618
Total 948,816 884,133
Expenditure on
Raising funds 6 - 920
Charitable activities 7
Operation of theatre 906,527 875,850
Total 906,527 876,770
Net gains on investments 577 293
NET INCOME 42,866 7,656
Reconciliation of funds
Total funds brought forward 582,844 575,192
Total funds carried forward 625,710 582,848

The notes form part of these financial statements

Page 10

Altrincham Garrick Society Limited (Registered number: 02899281)

Balance Sheet 30 June 2025

30.6.25 30.6.24
Unrestricted Total
funds funds
as restated
Notes £ £
Fixed assets
Tangible assets 13 359,004 344,838
Investments 14 10,005 9,428
369,009 354,266
Current assets
Stocks 15 3,543 1,477
Debtors 16 98,799 136,886
Cash at bank and in hand 423,960 361,513
526,302 499,876
Creditors
Amounts falling due within one year 17 (268,768) (260,461)
Net current assets **257,534 ** 239,415
Total assets less current liabilities 626,543 593,681
Creditors
Amounts falling due after more than one year 18 (833) (10,833)
NET ASSETS 625,710 582,848
Funds 21
Unrestricted funds 625,710 582,848
Total funds 625,710 582,848

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 11

Altrincham Garrick Society Limited (Registered number: 02899281)

Balance Sheet - continued 30 June 2025

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on 25 March 2026 and were signed on its behalf by:

H Everett

H F Everett - Trustee

The notes form part of these financial statements

Page 12

Altrincham Garrick Society Limited

Cash Flow Statement for the Year Ended 30 June 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Dividends received
Net cash used in investing activities
Cash flows from financing activities
Loan repayments in year
Inter company loans
Net cash (used in)/provided by financing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 30.6.25
30.6.24
as restated
£
£
138,184
6,597
(16,731)
(15,322)
121,453
(8,725)
(47,687)
(86,171)
9,179
7,545
83
73
(38,425)
(78,553)
(10,000)
(10,000)
(10,581)
15,073
(20,581)
5,073
62,447
(82,205)
361,513
443,718
423,960
361,513

The notes form part of these financial statements

Page 13

Altrincham Garrick Society Limited

Notes to the Cash Flow Statement for the Year Ended 30 June 2025

1. Reconciliation of net income to net cash flow from operating activities

30.6.25 30.6.24
as restated
£ £
Net income for the reporting period (as per the Statement of
financial activities) 42,866 7,656
Adjustments for:
Depreciation charges 33,521 28,752
Gain on investments (579) (293)
Interest received (9,179) (7,545)
Interest paid 16,731 15,322
Dividends received (83) (73)
Increase in stocks (2,066) (589)
Decrease/(increase) in debtors 38,087 (60,200)
Increase in creditors 18,886 23,567
Net cash provided by operations 138,184 6,597
2. Analysis of changes in net funds
At 1.7.24 Cash flow At 30.6.25
£ £ £
Net cash
Cash at bank and in hand 361,513 62,447 423,960
361,513 62,447 423,960
Debt
Debts falling due within 1 year (10,000) - (10,000)
Debts falling due after 1 year (10,833) 10,000 (833)
(20,833) 10,000 **(10,833) **
Total 340,680 72,447 413,127

The notes form part of these financial statements

Page 14

Altrincham Garrick Society Limited

Notes to the Financial Statements

for the Year Ended 30 June 2025

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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Altrincham Garrick Society Limited as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Critical accounting judgements and key sources of estimation uncertainty

In the applications of the accounting policies, trustees are required to make judgements, estimates and assumptions about the carrying value 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.

In the view of the trustees, no assumptions concerning the future or estimation uncertainty affecting assets or liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.

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.

Donations and legacies

All monetary donations and gifts are included in full in the statement of financial activities when receivable, provided that there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until pre-condition is met. Donated services and facilities are included at the value to the charity where this can be quantified.

No amounts are included in the financial statements for time donated by volunteers.

Income from charitable activities

Comprises ticket sales for performances, education, programmes, catering, costume hire and membership fees. Income received in advance of a theatrical performance is deferred until the criteria for income recognition is met.

Income from other trading activities

Income from other trading activities comprises income from rents received relating to the freehold land and property, income related to the 200 club and other lotteries and income from management charges.

Page 15

continued...

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

1. Accounting policies - continued

Income

Investment income

Investment income comprises dividend income and interest receivable on cash balances and is recognised on an accruals basis.

Government Grants

Government grants are credited to the statement of financial activities when the charity has entitlement to the income and when the amount receivable has been quantified.

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.

Expenditure on charitable activities includes the costs of performances and the other educational activities undertaken to further the purpose of the charity and their associated support costs.

Other expenditure represents those items not falling into any other heading.

Allocation of support costs and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, irrecoverable VAT.

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Tangible fixed assets

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

Freehold property - 2% on cost Plant and machinery - 20% on cost Computer equipment - 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Page 16

continued...

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

1. Accounting policies - continued

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.

Fixed asset investments

Quoted investments

Quoted investments comprise publicly quoted listed securities. Quoted investments are stated at market value. The market value is based on the closing middle market price. Asset sales and purchases are recognised at the date of trade.

Investment in subsidiaries

Investment in subsidiary undertakings are held at cost less any impairment.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for a period of 12 months from the date of approval of these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2. Donations and legacies

30.6.25 30.6.24
as restated
£ £
Donations 17,359 68,030

continued...

Page 17

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

3.
Other trading activities
Fundraising events
Rent received
Sundry income
Sponsorship & advertising
4.
Investment income
Other fixed asset invest - FII
Deposit account interest
5.
Income from charitable activities
Activity
Admission charges
Operation of theatre
Visiting shows
Operation of theatre
Drama academy
Operation of theatre
Choir group and play
reading
Operation of theatre
Programmes, kiosk and
catering
Operation of theatre
Merchandise
Operation of theatre
Sale and hire of costumes
Operation of theatre
Membership
Operation of theatre		 30.6.25
30.6.24
as restated
£
£
1,241
1,360
39,183
37,054
55
75
4,560
-
45,039
38,489
30.6.25
30.6.24
as restated
£
£
83
73
9,179
7,545
9,262
7,618
30.6.25
30.6.24
as restated
£
£
597,476
508,554
57,150
66,073
104,280
96,848
22,919
15,766
83,209
69,218
724
4,399
3,307
1,917
8,091
7,221
877,156
769,996

continued...

Page 18

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

6. Raising funds

Raising donations and legacies

Raising donations and legacies
30.6.25 30.6.24
as restated
£ £
Fundraising costs - 920
7. Charitable activities costs
Support
Direct costs (see
Costs note 8) Totals
£ £ £
Operation of theatre 794,598 111,929 906,527
8. Support costs
Governance
Management costs Totals
£ £ £
Operation of theatre 107,029 4,900 111,929
9. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
30.6.25 30.6.24
as restated
£ £
Independent examination fee 2,900 2,364
Independent examination - non- review services 2,000 1,800
Depreciation - owned assets 33,521 28,752

continued...

Page 19

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

10. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

11. Staff costs

Wages and salaries
Social security costs
Other pension costs		 30.6.25
30.6.24
as restated
£
£
269,444
260,413
10,033
8,082
4,162
3,450
283,639
271,945

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

Teaching and production
Administration		 30.6.25
30.6.24
as restated
25
28
2
2
27
30

There were no employees earning taxable emoluments of £60,000 or more in the year.

The key management personnel of the charity in charge of directing, controlling and running and operating the charity on a day to day basis comprise the trustees, theatre manager and volunteers. The total amount of employee benefits (including employer’s pension contributions) received by key management personnel for the services to the charity was £79,656 (2024: £72,715).

continued...

Page 20

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

12. Prior year adjustment

Income for the comparative period has been amended to reflect a legacy in the sum of £59,559 receivable during the year ended 30 June 2024.

13. Tangible fixed assets

Cost
At 1 July 2024
Additions
Disposals
At 30 June 2025
Depreciation
At 1 July 2024
Charge for year
Eliminated on disposal
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
Fixed asset investments
Market value
At 1 July 2024
Additions
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024		 Freehold
Plant and
Computer
property
machinery
equipment
£
£
£
404,511
484,486
36,392
-
47,687
-
-
(11,680)
-
404,511
520,493
36,392
144,861
413,759
21,931
8,091
22,120
3,310
-
(11,680)
-
152,952
424,199
25,241
251,559
96,294
11,151
259,650
70,727
14,461
Shares in
group
Listed
undertakings
investments
£
£
7,990
1,438
-
577
7,990
2,015
7,990
2,015
7,990
1,438		 Totals
£
925,389
47,687
(11,680)
961,396
580,551
33,521
(11,680)
602,392
359,004
344,838
Totals
£
9,428
577
10,005
10,005
9,428

14. Fixed asset investments

There were no investment assets outside the UK.

continued...

Page 21

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

15.
Stocks
Stocks
16.
Debtors: amounts falling due within one year
Trade debtors
Other debtors
Prepayments and accrued income
17.
Creditors: amounts falling due within one year
Bank loans and overdrafts (see note 19)
Trade creditors
Amounts owed to group undertakings
Social security and other taxes
VAT
Other creditors
Accruals and deferred income		 30.6.25
30.6.24
as restated
£
£
3,543
1,477
30.6.25
30.6.24
as restated
£
£
9,725
16,365
500
-
88,574
120,521
98,799
136,886
30.6.25
30.6.24
as restated
£
£
10,000
10,000
58,282
25,495
2,090
12,669
3,193
15,379
12,929
-
1,767
4,699
180,507
192,219
268,768
260,461

continued...

Page 22

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

18. Creditors: amounts falling due after more than one year
30.6.25 30.6.24
as restated
£ £
Bank loans (see note 19) 833 10,833
19. Loans
An analysis of the maturity of loans is given below:
30.6.25 30.6.24
as restated
£ £
Amounts falling due within one year on demand:
Bank loans 10,000 10,000
Amounts falling between one and two years:
Bank loans - 1-2 years 833 10,000
Amounts falling due between two and five years:
Bank loans - 2-5 years - 833
20. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.25 30.6.24
as restated
£ £
Within one year 2,347 1,780
Between one and five years 3,787 4,883
6,134 6,663

continued...

Page 23

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

21. Movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
948,816
TOTAL FUNDS
948,816
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS		 At 1.7.24
£
582,844
582,844

Resources
expended
£
(906,527)
(906,527)
At 1.7.23
£
575,192
575,192		 Net
movement
At
in funds
30.6.25
£
£
42,866
625,710
42,866
625,710
Gains and
Movement
losses
in funds
£
£
577
42,866
577
42,866
Net
movement
At
in funds
30.6.24
£
£
7,656
582,848
7,656
582,848

continued...

Page 24

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

21. Movement in funds - continued

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

Unrestricted funds
General fund
Designated
TOTAL FUNDS		 Incoming
resources
£
882,773
1,360
884,133
884,133		 Resources
expended
£
(875,410)
(1,360)
(876,770)
(876,770)		 Gains and
Movement
losses
in funds
£
£
293
7,656
-
-
293
7,656
293
7,656

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

Unrestricted funds
General fund
TOTAL FUNDS		 At 1.7.23
£
575,192
575,192		 Net
movement
in funds
£
50,522
50,522		 At
30.6.25
£
625,714
625,714

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

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
1,831,589
(1,781,937)
Designated
1,360
(1,360)
1,832,949
(1,783,297)
TOTAL FUNDS
1,832,949
(1,783,297)		 Gains and
Movement
losses
in funds
£
£
870
50,522
-
-
870
50,522
870
50,522

Page 25

continued...

Altrincham Garrick Society Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

22. Related party disclosures

The charity controls Altrincham Garrick Playhouse Limited by virtue of holding all voting rights and 100% of the company's ordinary shares. During the year, the charity received management charges and recharges from Altrincham Garrick Playhouse Limited of £16,280 (2024 £16,463). At the balance sheet date, the charity owed £2,090 to Altrincham Garrick Playhouse Limited (2024 £12,669).

During the year, the charity purchased goods and services from FMS Interior Services Ltd amounting to £300 (2024 £300), FMS Interior Services Ltd is controlled by James Beddy who ceased to be a trustee during the year, the transactions disclosed took place after James ceased to be a trustee. At the balance sheet date the balance owed by the company amounted to £nil (2024 £nil).

During the year the charity purchased goods and services from Nick Sample. Total costs amounted to £39,346 of which £14,637 were during the period from 4 February 2025 when Nick was appointed as a trustee. No amounts were owed at the year end.

Page 26