Charlty Roglstra11on No. 1052714
Company Reglstratlon No. 03149984 IEngland and Wales)
THE MATA REGAL THEATRE COMPANY LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Lentells
c r, rii,li'id l. rfili,- (l A

THE MATA REGAL THEATRE COMPANY LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$lg9¥
C J Rendell
P Thompson
G Charnock
F Owen
J A Scott
R P8nro$&
J Coles
A De Mora
L Pp8r80
MP￿tt
H R8ndt)11
S V Thomas
IAppoinled 14 July 20241
IAppolnled 14 July 20241
IAppoint￿ 14 July 2D241
IAppolnled 14 July 2D241
IAppoinl*A 14 July 2D241
IAppoinle¢ 12 May 20241
Sgcrelary
A De Mora
Charity nurnber (England and Wale¥l
1052714
Company numb¢r
03149984
Prlnc1p818ddr￿$
The Regal Theat
The Avenue
Minehead
Somgrset
TA24 SA2
Reglstered ofllce
Tha Regal Thaatre
The Avenue
Mln8h8ad
Somerset
TA24 5
Ind•p•nd•nl •xamln•r
Lenle115 Limited
Ash 4ous8
Cook Way
indon Road
Taunto
Som8rs4Jt
TA2 68J

THE MATA REGAL THEATRE COMPANY LTD
CONTENTS
Page
Trust88s' r8porl
Independent examiner's report
Stal8m&nt of flnanclal aclvStl&s
33lance sheet
Noles to Ihe fin£nclal st8tsmanls
7-14

THE MATA REGAL THEATRE COMPANY LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Irust8as pr888nl th8lr 8nnllBI report Bnd fin8nclal stat8m8nts for th8 y88r 8nd8d 31 Dec8mber 2024.
The fin8nci818t8t8m&nt$ have b•&n prtrp8r*d in a¢cord¥nc8 with Ihts Sc￿LInting ￿11¢1￿8 381 out in nolts I Ic> Ihts fin8n¢ial
st818tnent$ 8nd comply with the ch8rlVs M&morandurn 8nd Artlcles of Assoc18tlon Ihe Comp8ni8s Acl 2006 and "Accoun15ng
and Reportin9 by charl￿e5.. Staternent of Recommended Practlce appllcable lo ¢harflies preparlng their accounts In
accordance with the Fillancial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021. leffective 1
January 20191.
Objectivos and aclivitie6
The Thealre was acquired in 1994 prv)r to incorporation in order lo follow the mair purpose ol the charty which is lo promote.
maintain, imprr)ve and advance public educats'an in the arts in general and drarnatic arts in particular. It may also support any
5imilai objerAs and 4itvs ol o Ghoritabl¢ naluie.
Thé Thaalro has ¢ontinued to providé Ihè Minèh68d and Wasl Somorsèt arèa with ac¢ès$ to tha
dramatic arts. rhe Irusloes conlim that Inoy have Complied with the ￿quireMentS ol section 4 of the Charrties Act 2011 to
have due regard lo the public benefit guidance published by the Charity
Cornmis$ign lor England and W81$s.
Public b*ip•
The Iiustees have paid due regard ID guidance issued by the Charity Commission in decidinu wha1 activities ihe charily
3hould undertak8.
Achl•v•m•nts and p•rfornian¢•
SignJfir,Inl r?rtiwtlè% rir.hievem•nls iigainsl ¢>l)jectivès
A tÉarn ol off*Èrs chalr. vlcè thalr and company sacr£tary ware eléctèd, along wlth live nèw iruslèès to join tha btsard at
the 2024 AGM on July 14. Thelr prlorllias were to conllnue and 51renglheTh ihe rfch warlely of prograrnming offe￿￿ to the
CDmmunily with IN¥e performance productions Iiom both in-house and pro18ssicsnal touring companie3, film. corrthy. live
mu81¢ 4rtd liv• 8r.r86ning8. 10 8n$urè 4 high level ol tr8n8par8ncy 8nd a¢c&38ibilily ort thè part ol Ihè bobrd of twsle68 4rtd to
con$olid8te and progro8S thè iffiport8hl Governanee Revièw,
Work was carried out10 strengthen ihe slruclurg and efticiency of Ihe Operations Committee, which is re$pon51ble lor the
day-l04ay fLbnning o( thè th8alr8. and lo 8n¢ourago gulonomy and sell4101orminatlOn 8mong lh8 mernbar working groups in
managing Iha 8M3irs of thair own d•p8rtmènl
A new and well-represented Bookings arL1 Programmlng Working GrDUP wa5 forrned lo ensure transparency, accountability
and a collaborativ¥ approach to programming for thts Ihealra. A new Marktsting Working Group was lorrned wrth responsibility
for all asptscls of m8rktrting and lo 8nh*nco thts Ihe*lr8's r8lationship with tho eommunily.
The Standing Orders were amended to make il clesr thèt any Member of The IJATA Regal Theatre Co Ltd, volLJNteer or
Friend ol thè Regal Is welcome to allend 2nd observ& meetings of the Board ol Trustees M4thout giving advants notice.
Addilionally, Ihe truslees are keen lo ensure the reinforc&menl ol the relevant claus8 in the Standing Orders requiring that
minutes ol all the main meetillgs ol Ihtr Board ol Trustees would bo made available lo volullleors or anyon¥ belonging lo a
member company.
Pl8n¥ Io Cir¢ul4lo 8 rnw¥slo1191 to ktrop all volunteer8 Inform￿ ¢11 developmen18 in Ih881ra and the d&c¥$ions of the board wer
impl8monted alter the Irustees, fif81 m8alin9
As in prèvious years, the Board el Trustees were able to rely upon vdunleÈrs to deliver the day-io-day business ol the
theatre. Further to thi$. the volunteers ¢ortributed to various improvement projects in the theatre ranging from maierial
condilion ()1 lh• building through Io ¢L4$1om8r oxp8ri8rn¢8.
NaiLiral Attrition resulted in a sllgThi reducyon In volunieers compared lo the previous year. In response, tr)e trustees 8greed to
SUPFQrt a rumber ol Inlliatives proposeo L)y the Volunieer Working Group io Improve how the theaire recrults. manages ano
supwjrts its volunteers. Besides regular communications. the initiatives illclude belter defined role profiles, irnproved training
and increased ￿cOg￿l110n ol volunteers, eflorts.

THE MATA REGAL THEATRE COMPANY LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
Th8 BD8rd of Tru5t885 offer th8ir h88rtr81t gr8titud8 8nd admlrallon for th8 Wort( Ggrried out thrDughout th8 y88r by 811
volunteers to keep the unlque and mull-faceted 5hov4 that 15 the Regal TheBtre on thÈ roBd.
Financial r•viow
Income for the year un uniestricted fund5 amounted lo E154,275 whith, afler production costs of £177,462, leaves a net
expenditure Df uniestricted funds gf £23,187 for the year. compgred with nel expenditure for the previous year or £4,972. Th8
net d8ficll for Ihe year Is £23,187 and the general fJnEI staTrEIs 81 £505,077, repr858nt8d by £345.254 nxgd 8ss818 gnd
£159,823 net current osset.
Restr￿18￿ fund incoma afflounted lo £5.934 during Iha year oul of which £5,790 was expanded. Th8 R8stricled funds at 31
D•c•mbar 2024 wèr8 £33,668 d•lglls ollthieh 8r• givèn In not8 12 lo lh• account.
The Irusteés ol The MATA RÈg81 Thodtrè CarnpÉny Llmltad considèr that h ceriÈln levèl of rèseNès brè YequlrÈd In ordar lo
run the company In an orderty and carèful manner.
Fi8s8rv88 ar8 h8ld by Th8 MATA R8gal Th8atr• Company Limit8d In lunds.. R881ricl8d Funds and Unr•slrfct8d Funds.
R&str￿ted Funds rèprèsènt monèy tral has bèèn granted for spocitie projects.
Goln9 coneem
UTrreslricled Funds can be used for any purpose wthin the objects of The MATA Regal Theatre Company Lirnit6d and
represent resewes which the trustees rnay coll upon lor futu￿ use, ie..
1. The provision and replacement cl equipment to enable the Company10 undertake its acliviiies in a professional manner
has be8n made.
2. To enable the company lo absorb unfore89en expense8 in relation lo the pres8rvalion and upkeep of Ihe fabric ol Ihg
building.
3. To ￿n￿ developmen1 work in furtherance ol the Company's objectives.
The Irustegs (trl The MATA Reg81 Th9alrtr Cornp8ny Limilgd consider Ihal a cerlainlgvel ol Unrg$lri¢ltrd Funds so lai a$
repre$&ntod by cash 81 bank Should b* hold ès a resorve lo en8bl$ th& Company ￿ 8b$o>rb selb8¢k$ 8nd Ir) t8ke 8dv8ntsge
ol change ano opporturilies.
R¢$&Ne$ polioy
The atnounl ol Res9[v￿ ¥91 aside by thg Dir￿19￿5 within thi¥ policy for Ihg year 2024 i¥ 391 al £60,00012023.. £40.0001,
structurè, governan¢e and management
The charlty Is a company Ilmlted by guaontee govemed by Its Memorandum and Artldes rif Assoclatlon dgled 23 J8nuary
1996 an(J amended lo allow for the current governance arrangement on 14 November 2004. It Is ￿giSIered as a charlty wlth
tho Chaiily Comrnission. Anyon¢ over Ihe a9e of 18 bEGpwne a rnembei gf the Company, cach uf whow agrees lo
covliibule E3.00 in Ihe event of winding up.

THE MATA REGAL THEATRE COMPANY LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
The Irust8as who 8r8 8IsD th8 dir8Ctors for th8 purpose of CA)mpany law, and who served during th8 y88r and up to lh8 d3t8
of signature of Ihe financlal statements were..
Hartwell
C J Rerdo11
P Thornpson
G Chèrnoek
F Ow8n
JAS¢ott
B R Penr058
K J Hodgkiss
A T08rnan
CE K8118tt
J Goles
A De Mora
L Pearson
Prati
H Rendell
S V Thomas
IRe51gned 21 June 20241
(Resigned 17 September 20241
IR88ign8d 14 July 20241
(Appointed 12 May 2024 and resigned 11 November 20241
(Appointed 14 July 20241
(Appointed 14 July 20241
(Appointed 14 July 20241
IApF)ointed 14 Jiily 20241
(Appointed 14 July 20241
IAppolnt8d 12 May 20241
R•crultmént and appolnlm&nt of truslaes
No persor other than a Member ol Ihe Company may be appointed a Trustee. One third of the Trustees retire by rotation
each year and eligible lor fft-eleGtion. A Member ol Ihe Company or Ihe eo4rd ol Truslees may propuso a Perso￿ to be
919r19d 41 gny Gpn&ral M991ing IJ ihg offiGg oITiv¥to$$ an¢ Ihg Tru3tg9s may appgint any per¥on lo bg o Trust99 to hold
offic9 until the nexl Annu81 Ggfber81 Meoting. Mombeis ol thg Company 8r9 918¢ied 88 $u¢h by tho Board ol Trusleg$.
The Iru6te66' report was approved by 11)e Board of Truslees.
A De Mora
Tru$loè
30 2025

THE MATA REGAL THEATRE COMPANY LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE MATA REGAL THEATRE COMPANY LTD
I r8PDrt to th8 trust88s on my ax8mination of th8 ffin8na818t8t8m8nts of Th8 MATA Reg81 Th8atr8 CDmp8ny Ltd Ith8 chBrftyl
for the year ended 31 Oecember 2024.
Ro8pon8ibiliti•s and ba818 ol r•port
A5 the trustees of the charity land also Its directar5 fDI Ihe purpose5 of company lawl. you ara msponslble for the preparation
of thg fingncial stalements in awordance with Ihe rEquiremgnls of Ihe Cofflpgnie9 Acl 2008.
Having satisfied m￿elf Ihal Ihe financial statements ol the charity are noi required lo be audited under Part 16 ol the
Comp8ni8$ A¢1 8nd are 81igiblo lor in4eipt)ndgnl kix8min81ion, I roport In respgct of my oxomin8tion of th8 charity's
fin8nci81 slstemènls carried out undèr s$¢lioTh 14S ol thè Charilias Act 2011. In ¢Arrying out my èxamin8lion I h8ve followad
tha Dlre¢llons glven by the Charfty Commlssion undor $a¢tlon 14515llbl of the Charlllas Ael 2011.
Indèpendont •xamlnerfs statement
I have cornpleted my exdminalign. I confirrri Ihal rnattor5 hava come to allenlion In connection wlth Ihe oxamlnatlon
giving c8use lo believ8 that In any rn8t8ri81 r8gpecl".
accounting recorijs were not kept Ir respèct ol the charlly as required by sectlon 366 01 the Companies Act 2006.
Ihe flnanel81 slateff￿nls do nol aecord wllh those r8cords,' or
Ihè flnanclal statemènts do not comply wlth the accounting requlMm&nls ol sectfion 396 01 tha Companles Act 2006
ulher than any raquirement thal thg financial $talemants give a trug and lalr vlew, which is nol a matt8r con$ldered a5
part ol an Indèpsndènl axamination", or
Ihe financial statements have not beèt) PrePa￿d In ae¢ordance w￿h the methods and prlnciples ol the Statèment ol
Recommended Practi￿ lor accounting and reporting by charities applicable to charitie5 preparing their financial
stal8ments in accordanc8 vlilh the Financial Reporting Siandard applicabl8 in th8 UK and Republic of I￿land IFRS
1021.
I hovè no ¢oncèrn8 and h8ve comg o¢r0s9 no olhgr metl8r8 in connoction wilh tho 8xomination lo whid) 8llenlion Should bg
drown In thls ￿pOrt In order to enable o propèr understandlng ot the fingn¢lAI gIHlemerntg lo be réacl)ed.
J M Farkas ACA
Ash House
Cook Way
Bindon Road
TaLJTrton
Sornersgt
TA2 6BJ
Dated., 1 August 2025

THE MATA REGAL THEATRE COMPANY LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestsictqd Restrirted
fund$
funds
Tolal Unr?stricted Restricled
funds
Total
2024
2024
2024
2023
2023
2023
Notes
Incom• from:
Donations and legacies
Charilabl* a¢tivili
15,192
139,083
6.5DO
15661
21,692
138,517
25.650
130.293
24,809
14001
50,459
129,893
Tot•1 inromg
154.275
5,934
160,209
155.943
24,409
180,352
EX￿ndit￿r* on:
Charitable a¢bvities
177,462
5,790
183,252
160.915
2,503
183,418
Toial •xp•ndltur•
177,462
5,790
183,252
160.915
2,5Q3
163,418
N•t Incom•ll•xp•ndltur•l
123.1871
144
123,0431
14,9721
21,906
16.934
Tr&nslers beNveen funds
18.754
118,7S41
Net mov6m&nt in fund8
123.1871
144
123,0431
13,782
3,152
16,934
R￿0￿¢111411On of lund$'.
Furtd balafiw #t 1 January 2024
52e.264
33.522
561,7e6
514,482
30,370
544.852
Fund balances at 31 Dec•mb•r
2024
505,077
33.S66
538,743
528.264
33,522
561,788
The stalemenl of financial activities includes all qains 8nd losse9 recogniged in the year.
l in¢om¢ 4nd expenditure deriv¢ from ¢ontinuing a¢livilie$.
Thg $181gmgnt of fflnan¢S01 a¢tlvltl8S Fjlso ¢omplie$ wlth lh8 roqulrgmgnts for on Incom$ And 9X￿n￿llUrfj 8¢¢0unl un¢er thg
Gornponles Act 2L)06.

THE MATA REGAL THEATRE COMPANY LTD
BALANCE SHEET
AS A T 31 DECEMBER 2024
2024
2023
Notes
Fix•d assets
Tangiblp assgls
3e7. 1TI
364,196
Current assets
Stocks
Debtors
ash al bank and in hand
2.305
29.871
221.183
3.661
40,392
189,675
10
252,359
233.728
Credllor$: amtsunl$ fllllng duè wlthln tsnè
yg8r
11
181,7931
136.1381
Net current assets
171,566
197,59)
Toial a55ets less current Ilabllltles
538,743
5e1,786
Tha funds of th• eharlty
Re8tvicled inoome funds
Unreslrlcted fun¢s
33,666
505,077
33,522
52B,264
53e,743
561,788
The company Is enliled to the exemption from the audll requirement contalned Sn secllon 477 of Ihe Companles Act 2006, fer
the year 8rded 31 Decernber 2024.
The directQfS acknowledge their respon¥ibilitie8 lor ¢omplying with the reouifetnenl$ ¢1 Ihp Companiey Acl 200$ wilh ￿SpeCt
to ac¢uunting roBord$ and th8 prgpar4lion ol financi81314lemgnl8.
The mernber8 havo not r8quir8d th8 cornpariy lo obtain an audit of its financial stat8m8nts lor the year in qu8stion in
ecordance with secllon 476.
Thes8 financial slalernents have been prepar8d in accordance with th8 provisions applicable lo cornpanies subi&cl to th8
smo11 iy)mpKJni88 regime.
Th* finanoal stat4mgnt5 w4rg Jpprov¥d by th• Iru5tW4 on 30 July 2025
A Dg Mora
Tru$loo
Company r8g15tratiun numb8r 03149984 (England and Wa18sI

THE MATA REGAL THEATRE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policie8
Charity infomiation
The MATA Regal Thedtrè Company Ltd Is £ private Company Ilmrted by gLJarÈntae Incorporbted In England and WÈles.
The regIste￿d offi.ce Is The Règal Theatrè. Thè Avenu&, MlnÈh2ad. Somersat, TA24 5AZ.
1.1 Accounting conventlon
The finan¢ial statement5 have been prepared in a¢cordan¢e with the charily's governing document, Ihe Companie5 Act
2006. FRS 102"Th8 Fin8n¢ial Rt)porting Stan(J8rd applicabl• In th8 UK Rtipublic ol Ir81gnd' and lh¥ Chariliés
SORP 'Ae¢ountlng and Reportlng by Ch8rttl¢s. St8temtrnt ol Reeornmended Pracfjce 8pplle8ble lo ch8rltle$ prep8rfng
Ihelr beeounls In accordhnte wlth the Fln8nelAI Rèportlng Standard appllcable In the UK and Republlc ol Irèland {FRS
1021" The charfiy Is a Publlc BeneYIt Enbiy as deflned by FRS 102.
The charity has t8k8n odv8ntag8 of Ihe provisions in th8 SORP for Charities nol lo pr8pÈir8 Ll Stat8m&nl ol cosh flows.
The financial 81at8m8nls are prepared in sl8rfing. whioh is ih8 lunclional Currenoy ol ihe charity. Mon8iBry amounts in
Ih8s8 financial 81alements ar8 round8d lo the n8aresl £.
The financi81 stalern8nlB hav8 be8n pr8p8red und81 the histori￿1 cost (x)nvenlion. The princip81 accounting policies
adopted are sel out below,
1.2 Going concern
Al the Ume of approving the Ilnancial glalernents, the Iruslees have a reasonable expectallon trat the charbly hag
adequate resources Ip cpnlinue ITr pperat￿n￿l exi51eTrGe lor the foreseeable lulure. Thus the Irusteeg GOv￿.￿ue lo adopt
Ihe going concern basis ol acwunling in preparing the financial slalements,
1.3 Charltable lunds
Unrestricted fLinds 8vall8blé for u88 èl the discrotlon of th8 Iru8tées In fufihérèrcé of thèir charflArJlo obl*ctlvès,
R¢$lD¢ted fund8 8r8 subjeel to 8pocrfi¢ ¢orndilions by dontr8 or or8nlors 88 to how Ih6y rn8y be u8•d Thè purp0888
and uses of the restricted lund5 are set out In the note5 10 the financial statements.
Endowment funds are 5ubjecl10 specific conditions by donors that the ¢apilal musl be maintained by the charily.
1.4 In¢tsmè
In￿m8 1$ r¥¢ognisod whgn Ihl) d)grity 1$ Iggally ¥nlitl8d lo il 4ft8r any p8rlormanGg condilions h8v• b8on mgt. th¥
amounls can be me8sured rellably. And It Is probable that Income wlll be re￿Ived.
Cash donations ar8 recognisad On rectript. Olher dDnatiuns are recognised onc& thtr charily has been notified ofthe
donaliun, unless p8rformanc8 condilion5 require dfjl8rr81 ol the amount. Incom8 lax rEeovtrmble in rtslatiDn to don¥lions
recelved under GM Ald ar deeds of ttCJven8ni is rèeognised Bt the lime ol Ihe donatlon.
Legacies a￿ ￿cognIsed on receipi or 01her￿lse il the charily has been notified Df an Impending distribution. the
amounl is thown. receipt is ext)eGted. If Ihe amounl 15 not the legacy is treated a3 a co￿lIn9en1 assol.

THE MATA REGAL THEATRE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounllng pollcles
{Contlnuedl
1.5 Exponditurn
Expenditure 15 recognised On￿ there 13 a legal ar constructive obligation to transfer economic benefit to a third party. it
is probable Ih3t a transfer of economic benefits wqll k required in setdemenl. and the amount ol Ihe obligation can be
measured reliably.
Exparnditurè is classifi•d by activity The cosls of aach activity are madb up of tha total of diract cosls and shar6d cosls,
Induding support costs involved in undertaking each activity. Direct costs altributable io a single activity aro allocated
directly to thal activity. Shared casts which contribLrte to mDre thall olle aclivity 3nd supporl CDs15 whith ar2 nut
allributable to a Single 8Ctivity are 3pportigned betwepn those activities bag15 cunsislent with the use of resources.
Contral sl8ff rA>815 wre alloc81gd on th8 basi5 of utn8 sp8nl, and d8prgclg11oTr tharggs arg 8110¢91gd on th8 poriion of th8
asset's use
1.6 Tanglblè flx•d assots
Tanglble fixed assets are Inlllally measured gt cost and sub5equenlly measured at cost or valu2fjon, net of depredatlon
ana any Impalrment losses,
Depre¢l8tion is r¢cognl$od so as lo wrtttt off thè cost or vAlJAtlort of È85èts lès$ thair re8lduBI valués ovèr thèir u$eftJl
lives on the lollowing base5'.
Fréehold land and buildings
Plant ond equlpment
Fixluros and fittings
2014 Straight lin8
4Uk Straight Ilne
10°A Reducing balanc4
Thè gain or10$8 erislrnu on th8 dispo$81 of 8n 88s8118 dèt•rmirn8d 88 lh8 dilfor8nc8 b81w•8n tha s&1* proceeds and thè
¢arTr4ng value Of th8 889•1, and13 re¢ogh18•d in th• 8tat8M6nt of fih8ndal È¢tlvirlo8.
1.7 Impalrrnent of flx•d a550ts
At each ￿pOrting end date. the chanly revlews the Car￿n9 amounts of Its tanglble assets lo determine whether thorè
is any indication that those assets have
•Lthered an impairment loss. 11 any such indicaiion exists, the recoverable
amount ol the as?et is eslimaied irn order lo determine the exlenl ol the imp8irmenl105s lil any).
1.8 Stocks
Stocks a￿ stated at Ihe lower of cost aThd eslimated selling price less ¢osls to Complete and seii. Cogt comprises diwl
materials and, where applicable, direct labour costs and those overheads thal have been incuryed in bringing the
stcths io their pres¢nl location and condition. Items held lor distribution al no or nciminal gjnsideralion are measured
Ihe lower of repl&etrmenl ensl and cosl.
N•1 r8alisablè Is th8 8Stltna1ed 58111ng prSca 18ss all 8s11mated costs ol Compl8￿(}n and cosls to ￿ incurr8d Sn
marketing. sèlling and distribLJtian.
1.9 Cash ond ¢88h gqulvalgnt8
Cash and cash equlvalents Include cash In hand, deposit5 held at call banks, Other short-lerm Ilquld Investments
wilh original maturitse5 uf thraa molllhs or less. and bank overdrafts. Bank overdrafts are showrn within burrowings in
curienl lisbllitl85.

THE MATA REGAL THEATRE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounllng pollcles
{Contlnuedl
1.10 Financial in8trum6nts
The charity has ÈlÉcted to apply the provi5ioTrs of Section 11 'Basic Finanai81 In51ruments' and Sedion 12 '01her
Fin3ncial Instwrnents Issues. of FRS 102 to all of its financial InstrurnentS.
Financial inslrumants ar8 r8cogrnisad in Iho (*arity's balanc$ sh86l whon lh6 ¢harily bè¢omas party to th8 conlraclual
provisions DI th$ instrum8nl.
Financial a55e15 and liabilities are offset. wilh the net amounts presented In the finaTrGial slalemevts, when there 15
legally enlor¢eable [￿ht to sel off the recognised afftoun15 and there an Irtention to settle on a nel b8819 or lo realise
lh8 ass01 and selllo lh9 IlabllSty 8lmullan8ously,
889k flnanclelassets
Basi¢ fin8n¢i81 a$sg18. which in¢ludtr dgbl¢r$ 4niJ ¢a8h ond bank b#lan¢g5, 419 initiolly m*a$urgd 81 ir4rnsa¢tion pri¢9
indyding Ir8nsa¢tion costs and arg svbsaqu$nlly c8rriod al 8mortisod coal usillg th¢ affectivè inl8rasl method unla&%
the arrangement consliiutes a flnandng transacllon. where the Iransacllon Is measured al Ihe present Yalue Of the
future receip15 discounled at a markel rale ol interest. Financial as5e15 classified as rpceivablE wilhin one year are not
amorlised.
Ba8lc flnanclalll•bllltlo6
Basic finaneial liabilitiÈS. inelLJding credilors and bank loan5 are initially recognised at transaction price ￿nIes$ thÈ
a￿angeMent conslilule5 a financing transaction, where the debt In51rumenl is measured al the present value ol the
future payrnen15 discounted at a market rale ol inleregt. Financial liabilities classified as payable wilhin olle year aro not
amob11s•d.
D•bt Inslrumants are subsequently rarrled al arnO￿58d cost. uslno th• •ffectiv8 Inleresl ral8 method.
Tr8d8 ¢r&dilors arts obllg81ions io pgy lor Goods or garvicès Ih81 have b&8n a¢quir8d in Ihè ordlnary ¢ours8 of
operatlons from suppliers. Amounts p8yable are cl8sslfled as eurrent118blllties If paymènt is due withln one ye8r or less.
If not, they 2re presented as non-current Ilabllltles. Tr8de credltors sre recognls&d Initially él trènsacfior prleè ènd
subsequently measured at amortlsed cost U51ng the effectlve Intere51 rnethcmj.
D•rncognlllon of Ilnancl¥l Ilabiliti•5
Financial liabilities are dergcognisgd when Ihe charity's CDntractual obligation5 expire or are discharged or cancelled.
Crltlcal accountlng •stlmat•s ind ludgemènts
In IhÈ applie.A1ion of thÈ chAriIy 9 8cc.tsun1ing policie5. thè trnstÈes a￿ oquir?d tn makp judqprnen15, e8timAtes and
assumptions about the EarTrrynq arnounl of assets and liabilities IhBI are not readily apparent from other source5. The
¥stimatos and associalgd assumplio)ns arg basgd on hi8lori¢¥l 9x￿ri8nc￿ 8nd olh¥r factors that consid8rwJ to b
r•18v8nt. Actual r8sults may diff•r from Ih•s• •stimat8S.
The estirnates and underfying assumpoons are revlewed on an ongolng basls. Revlsions to accounbng estlmatès are
recogni59d in the period In which the estirnate Is revised where Ihe re&i5ion affects only that period, or in the period of
IhB r8vision fulure pBriods whèr8 the r8wision affects bulh rllrr8nl 8nd future P8riods.

rx
(n o) (
Ln cn
¢D

THE MATA REGAL THEATRE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charitable activities
Charitable
actlvltles
2024
Charilable
actlvltle$
2023
Sale ol goods
Services provided under contract
Sales ot 8erwi¢g$ by ￿n911Clane$
Cfvaritable rental In￿m9
other income
71.191
3,800
47.150
3,908
12,868
72.420
3,160
40.416
674
13.223
138,517
129,893
Anatysls by fund
Urresirlcied funds
R8Strict8d lunds
139,083
15661
130,293
14001
138,517
129,893

THE MATA REGAL THEATRE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charitable a¢tiviti88
2024
2023
Depr8C4alion and impaiimenl
R6pairs and rèn*w8ls èl•clrical and prop8rty
Relreshmenl and bar costs
Printing. pos1age and slationary
27.717
23,3a1
21,958
56
2.201
9,413
24,32g
10,723
13,65g
15.827
785
532
3,6Q9
720
5,427
13,649
7.246
1,500
26.103
17,855
18,819
81
2,201
1,5B9
24,670
8,857
11,862
15.707
956
1.505
4.532
1.022
4,219
11,093
9.705
2,640
Rates and water
Heat aNJ light
Insur8nc8
Production costs
Equipni8nl r8pairs and waste disposal
Publicty and dlrect prlnllng costs
Sundry expenses
Prole88ional fees and subscriptions
Telephonè
Performing rights and license8
Bank and card cfvarg85
Adveriising and proniolions
Accountancy
183,252
163,418
163,252
163,418
Analysls by fund
Unre51ri¢led fund8
Rostncted lunds
177,4E2
5,790
160.91 S
2.503
183,252
163,418
TNstees
No irustee$. nor ony person$ Conn￿led with them, have re￿iVed any remunerati¥n in re8pe¢t 91 their $eNic*$ 8$
Iru8tefjs Irom thfl ¢h8rSly during thg year.
During Ihe year the charty made the folluwlng Iransaellons wllh Iruslees.
J Scoti- £012023.. £5671 for cleaninglcleariTrg seryices
M H8rtwell - t35012023.. £1.3251 ol reimbursed expenses.
P Thompson . £57712023.. £3611 of relmbursed 8xpenses.
B Penrose- £1.941 12023.. £8131 ol relmbursed expenses.
A Tc¢rnan - £012023.. £131 of reimbursed exFenses.
C Rend811- E27412023.. £01 of reiwnkHJrsgd 8XP8n5es
G Chamock- £5.90312023.. £01 of reitnbursed expenses.
A De Mora - £3412023.. £0} of reirnbur8ed expenB88.
K Hodgkiss- £72812023= £0) of reimbursed expenses.
12-

THE MATA REGAL THEATRE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Taxation
The ¢h¥rily is ¥xempl from 18x on in¢om8 and g8iny f811ing wilhirn $8¢uon 505 of the T￿8$ Acl 1988 or $¥¢tion 252 of
Iha Tax8Uon of Ch£ige8bl& Gains Act 1992 to th& extenl th8t thes8 8re &ppli9d to Ils chaiit8bl8 objec1$.
Tanglbl• flx•d a88•ts
FrDohold land
And building5
Plant Ind
oquipmont
Fbxtur•¥ and
fith'ny5
Total
Cosl
Al 1 January 2024
Addltlons
191,465
320.795
212,380
30,69e
724,640
30,698
At 3108cefflber 2024
191.465
320.795
243,078
755,338
Depreclatlon and Impalrment
At 1 January 2024
Depreejalltsn charged In the year
96.234
3.359
141.152
12,832
123,058
11,526
360,444
27,717
Al 31 Oecemt¢r 2024
99.593
153,984
134,5e4
3e8,161
Carrylng amount
At 31 09camb8r 2024
91.872
166.811
108,494
367,177
Al 31 December 2023
95.231
179.643
89,322
3E4,196
stocks
2024
2023
Raw materials and consumableg
2.305
3.661
Debtors
2024
2Q23
Amounts iallln9 due wlthln one year:
Trade dgblorg
Other debtor5
Pr8p8yrnents 8nd 81zrued incDme
149
23,722
151
39,861
2g.871
40,392
13-

THE MATA REGAL THEATRE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Creditors.. amounts falling due within 4)ne year
2024
2023
Other creditors
Ac¢ru819 and dofgrred in¢ome
24,(hlO
57,793
16,704
19,434
81,793
36,138
12 AnalyBiS of net ajjsets belwvon fvnds
Unrestrlcled
Re*rfcted
funds
2024
Total
2024
2(J24
At 31 D•¢omtr)or 2024:
Tangible assgls
Current asselsllliabililies}
345,234
159,823
21,923
11,743
367,177
171,566
505,077
33,8e6
538,743
unr¢strI￿1￿
funds
2023
Total
funds
2023
21Y23
At 31 Dècémbor 21J23:
Tangible assels
urrenl assel*lliablllllesl
364. 196
164,068
3e4,196
197,59)
33,522
52e,264
23,522
561,786
14-

This dociiment w'as delivered Usillg electronic Coiilliiiinicatioiis and authellticated iii accordance with the
registrar's rules relating to electronic fomi, autheiitication and manner of deliiery under section 1072 of
the Q"oiiipaiiies Act 2006.