GREENTOP COMMUNITY CIRCUS CENTRE LTD
Financial statements for the
year ended 31 st December 2025
Charity number: 1054722
Company number: 03185290
Registered England and Wales
Company lirnited by guarantee

GREENTOP COMMUNrri CIRCUS CENTRE LTD
Contents of the Ilnanelal $tstomonts
for the year ended 31st Decombfrr 2025
Page
Adminlstrative Detai15
Direttors (Trustees Report)
Independent Examiners Report
Statement of Financial Actlvltles
Balance Sheet
Notes to the accounts
10-15

GREENTOP COMMUNITY CIRCUS CENTRE LTD
Admlnistrative details
for the year ended 31st Decombor 2025
Reglstered Name
GREENTOP COMMUNITY CIRCUS CENTRE LTD
Rogl$t•rod Charlty number
1054722
Rogistered Company numbfrr
03185290
Dlroclors ITrustso8)
P Cheung, TrLtsteelCompany Secretsry
l F Morley, Trustee
R B Gillett, Trustee
J Gridley, Trustee
N R Kane, Trustee
S M Lowi Jones, Trustee
M Giles, Trustee
D Lowe, Trustee
R Budey, Trustee
B Nori, Chair
From 4 March 2025
- From 4 March 2025
- From 4 Mar¢h 2025
Until 22 April 2025
Rogl8tor8d Offico
St Thomas Church
Holywell Road
Brights￿e
Sheffield
S4 8AS
Bankers
The Coryoperative 88nk
Indop•ndent examlner
Heera Singh FMAAT
HSL Aecountan¢y Solutions Ltd
Enterprise House
4* Thorne Road
Doncaster
DN12HS
Page 1

GREENTOP COMMUNITY CIRCUS CENTRE LTD
The DSrector8 {trustoosl present thelr annual report
for the year ended 318t December 2025
Chalrpernon'8 Statem•nt
As I reflect on 2025. 1 do so with a r8al pnde in what G￿ent0p has achiéved and in the people who make thal impact
possible.
First, throughout the year Greentop has rxsnty'nued to strengthen the in¢lu$ivity that sits at the heart of all our
programmes. With the support of a range of tNsts and foundations, we have been able to expand our reach and
support more than 50 young people with autism, ADHD, PDHD anxiety, and those who may struggle lo self-regulale or
to relate to socially constructed norms.
An innovab've milestone has been our new partnership wtth Endeavouf, through which we have established tho UK'$
first Circus Altemaliv& Provision programme. This innovative initiative has provided a new and meaningful route into
leaming for six young people who hod been excluded from school. We have a150 extended our bursary support,
enabling 45 participants lo take part where cost might othemise have been a barrler. Looking ahead. our partnership
with the Learners TTUSt to develop a new Circus After School programme across Rotherham and Sheffield refl￿ts our
continued focus on reaching comrnunilles where opportunities are mo81 needed.
Our young people continue lo inspire us. Troupe, our Youth Circus company of 12 yOL¢ng p￿pIe, ¢o<roatad and
performed Uplift, a moving and powerfvl exploration of young people's mentsl health that reached an audience of
mor8 than 600 people. From the first idea through to performance on our outdoor rig, tha creativity, courage and
commitment Shown by thè group has been outstsnding. We are incredibly proud that of our parti¢ipants have
secured places al the Centr8 for Advanced Training, a wonderful reflectson of both their tslent 8nd the support around
them. Alongside this, two Scratch show events provided valuable opportunities for artists to test new work in front of an
engaged audience able to offer infonmed and constructive feedback.
Alongside celebrating these achievements, we r6main focu8ed on Gre8ntop's long-lemi 8U8talnabillty and gro%V(h.
Insights from the ACE-fvnded 2024125 Audience Development Project are now directly informing both our marketing
approach and the continued growth of our Hire Us strategy. Al the same lime, external economlc pressures continue lo
present challenges across the Charltsble sector. In r8sponse. the management team and Board continue to review our
busin¢ss strategy and delivery plans carefully lo ensure Greentop's long-term su$taln8blllly In a demanding
environment.
Finally. I want to express our sincere thanks to the key supporters who conllnue lo place Ihelr confidence In Greenlop,
including Arts Council England, the Garfield Weston Foundation. The Poslcode Nei9hbourhood Trust, The 8relms
Trust, Foyle Foundation and Sheffield Town Trust. Our appreciation also extends lo the many local trusts, foundallons
and private donors whose generosity enabl&$ us to reach people who might olharnvise not have access lo these life-
chan9ing opportunities. My thanks also go lo the youn9 people, artists, stsff and the many others whose energy,
imagination and passion contlnue to shap8 who we are.
Looking ahead, I remain excited by the communlty, Spirit and creativlty that continues to define Graentop, and l am
confident in the organisalion'8 abllity to keep growing 118 impact in the year¥ lo Gome.
Bec¢1 Burley, Chair
2025 Trustees Report
Page 2

GREENTOP COhlMUNITY CIRCUS CENTRE LTD
Tho Directors Itrystges) present thelr annual report
for the year endod 31st D8¢ember 2025
The Trustees present their annual ￿pOrt together with the financi81 statements of the charity for the 1 January 2024 to
31 December 2025. The Annual Report serves the purposes of both a Trustees, report and a directors, report under
company law. The Tru51ees confirm that the Annual Report and financial statements of the charitable company comply
with the current statutory requirements. the requirements of the Charitable company's governing document and the
provision$ of the Statement of Recommended Pracli¢e {SORPI applicable to charities preparing their accounts in
a¢¢orOan¢e with the Financial Repjftsng Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1
January 2019}.
Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of
medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations
2013 has been omitted.
MISSION, VISION and VALUES
Mission.. G￿nt0p'S purpose 15 to promote excellent circus that inspires young people, grows wellbeing and develops
artists.
Greentop is a dedicated centre for circus arts with 29 years experience of serving the North of England with
professional circsjs arts training, youth circus and specialist workshops and events for communrties, schc4)Is and
businesses.
Our vision for achieving this is lo be a centre of ex¢ellen¢e in social circus.. and to be an integral part of Sheffield city
gion's Grealive ecology, growing leaching pra¢li¢e, artists and vibrant circus making.
Ouf ValLres". Unde￿inning everything we do..
Quality.. Just as we strive to hone in¢redible skills. we strive for quality in everything we do.
Participants". Circus is our passion, so we create it with cafe and appreciation of our participants and audience.
Sustsin8ble.' The Green in Greentop reflects our founders, aspiration for working a5 part of a wider natural world. We
o)ntinue this intentson by making Greenlop finan¢ially, Socially and environmentally sustsinable.
Safe.. We provide a safe space for people of all abilities to explore innovations, take physical nsks and be ambitious.
Collaborative.. W8 work collaboratively - ￿achIng out across communities. across art forms, and across activities,
¢ullures and sectors.
ACHIEVEMENTS AND PERFORf•lANCE
Programme hlghllght8:
Over the year, our regular programme of adult and youth classes has contlnued to grow. involving over 200
people each week and exceeding our tsrgets. These have in¢luded additional leaching support to ensure they
are as inclusive as p0s5ible.
We have been able to support 45 people tttrough our bursary scheme enabling them to participate when cost
would otherwise be prohibitive.
2 Scratch and showcase events enabled 18 artis15 to try out rbew woth to an audience of 155 and programmed
series of 10 Masterclasses and act development sessions.
We have supported 52 young people with autism through our Spectrum Cir￿$ programme and through
addrtional support on our weekly Youth Circus progression programme
Our Youth Cir¢us perfoming platfom, Troupe, enabled 12 young people to COv¢reate a show, Uplift . with an
artistic director Elanor Hooper and designer Sarah Lewis<ole. They trained weekly for hours over 25
weeks. alongside eight one-day intensives and rehearsals to create Uplift.. A circus journey through chaos and
connection reaching audiences of over 600 across Barnsley and Sheffield on our outdoor aerial rig. The
show explored what it lakes for yovng people to reconnect, exploring ways to promote positive mental health.
Our new partnership with local adventure charity Endeavour has launched the UK'S first Circus Alternative
Provision programme for young people excluded from ￿h0O1. A trial pr(￿lamme of weekly sessions has
worked with 6 young people over 4 months.
The partnership enabled delivery of circus youth club as a transition opportunity for local youn9 paople that we
have worked with over the last 5 years.
We completed a trial of Wellbeing work$hops with 12 local women. This Vdill infomi development of futyre
eighbourhood programmes.
We are delighted that 2 youth circus participants have continued on the National Centre for Circus Art's
Centre for Advanced Training programme.
Conlinued delivery of our inclustve circus programme including additional leaching support for those with
addib.onal needs, and monthly and free holiday Spectrum circus sessions, and have extended our circus Minis
provision for the very young. We have continued our monthly classes for the LBGTQ+ community.
Page 3

GREENTOP COMMUNITY CIRCUS CENTRE LTD
Th¢ Dlre¢torn Itru8te•8) present thelr annual roport
for tho year onded 31st December 2025
Programmo hlghllghts:
Wothing in partnership with the Learners Trust and wth support from Arts Council we have initiated
development of a new Circus After School programme. We are creating and testing a new programme for
delivery in the 2026127 academtc year. 11 will reach 100 young people at 12 after schwl clubs in economtcally
disadvantsged neighbouthoods across Rotherham and Sheffield which are und&rserved by arts and creativity.
We are then planning lo extend the programme over the Coming 3 year8.
Organl8atlon development hlghllghts:
With support from the Backstage Twsl we have been able to initrate a building development feasibility study.
Support for thls initial thlnking work Is crits'cal in addressing medium and long term development needs. The
study will ¢onssder how we can continu6 to improve our environmentsl perfomanc8 alongside Identifylng
immediate works and plans for gr0￿h to ensure Greenlop 1$ ready for the next 30 years.
We are implementing marketsng end communi¢alion slralegl&s developed from insights gained from the
Audience Development project undertaken over 2024125 with a goal to increa8e affectrveness in generating
nel income and reduc& demands on grant support.
We a￿ very thankful lo key $upporters that have conlinugd to place confldenco In Greentop. not least Arts
Council England, the Garfield We$lon Foundatson, The Postcode Neighbourhood Trust The B￿lmS Trust.
Foyla Foundation and ShelTield Town Trust and Sheffield Cty Council
We also extend our appreciation lo local trusts and foundation$ and private donors, whose Support ha$
underpinned our ability to engage people we would not otherwise be able to reach, Including..
Sheffield Grammar School Exhibits'on Foundation.
James Neil Trust, The Hargreaves Foundation D'oyly
Carte Chantable Trust. The Three Guineas Trust, The Backstage Trust
Maln •chlev•monts of tho ¢h•rlty
Programme highlights..
Over the yèar our regular programme of adult and youth cl8$88s have grown lurther Involving over 200 people
each week and exceeded our targets. These have included addltional teachlng 8UPPOrt lo ensure they are 08
inclusive as possible
We have been able to support 38 p8op18 through our bursary scheme onabllng them to joln In when cost
would otherwise be prohibitive.
3 Scratch and showcase events enabted over 22 art48ts to ty out new work to an audienc8 of 220. We
programmed a Series of 5 Maslerclasses, and Introduced classas for LBGTQ+ community and famlly
acrobatics.
We have been able lo exp8nd our •ngagem&nl in Iha neighbourhotsj a stlll walklng Paradè by young people
from the Grimeslhorpe neighbourhood circus was a real hlghlight. We c108ed roads around their
neighboufhood with 200 friends and neigh1￿￿r8 enjoying the Parade and sharing event al the Grimesthorpe
Family cent￿.
Established a new partnershlp wlth Socal adventure ¢harily Endeavour completin9 a feasibility study to
èstablish the UK'S first Circus Alternative Provision programme for young people exGluded from school. to start
in 2025.
Delighted that 2 youth circus particlpants have been off&red places on the National Centre for Clrcus Art's
Centre for Advanced Training programme,
Continued delivery of our inclusive circus programme including additional teaching support for those with
additional need$. weekly neighbourh¢Jod family clrcu$ and monthly Spectrum circus and circus Minis and f
Healthy holiday programme8.
FINANCE REPORT
2025 had 8 positive outtum of £24,000. Thls is abjve our break even budget target.
Our core participat¢on programmes, even with rising cost of living, performed above target, supported by our bursary
programme. Whereas our Hireus outreach activity has definitely been impacted by tightened budget across a118e¢lors
and reducing a key income gener¥ling area. Wè ara hugely gratefvl for the continued support of all the Tru¥is and
Foundations and Arts Council England who are helping us reach young people a¢ro$$ the region.
PLANS FOR FUTURE PERIODS
The building development feasibility Study will define a $el of options for the renewal of Greentop facilities and scope
potential for expansion. These will specify and cost opb'ons to underpin a phased ￿p1*al fvndroising campaign over
the next years. In June 2026, after 10 years in role, Teo Greenslreet, Centre Director, will be stepping down. A
process of reviewing the organisation structure and functions has been initiated by the Board's Strale9ic Planning
Group with recruitment starting earty ir$ 2026.
Page 4

GREENTOP COMMUNITY CIRCUS CENTRE LTD
Tho Dlrnctors (trustees) prnsènt thelr annual roport
for thg year gndod 31st Decombfrf 2025
RESERVES POLICY
The charity has a long standing reserves policy requiring suffi¢ienl free reserves to be retained to meet any statutory
costs in the event of the charity needing to be wound up, for example, redundancy payments and accounts fees for
final accounts and to provide working capitsl to avoid cash flow problems. The lotsl amount of reserves al 31
December 2025 was £101,466 12024 £ 77,449). The Iruslees are provided with regular financial reports from the
accountant to ensure that any potential shortfall is identified at an early stage and any necessary remedial action ¢an
be taken.
In setting the charity's ￿SerVeS policy, the trustees have considered tx)Ih the day-to4ay running of the charity's
operations and also the potential for unforeseen costs. The trustees are of the view that the charity's actsvities most
likely to trigger significant unforeseen costs are building repair and in¢ome defi¢rt from un$uccessfvl fvnding bids or
under performing earned income. Al December 2025 the Iruslees have sel aside money in a separate bank dewsit
account of £40.000 with working capstal of £5,000 minimum in the main account.. This poI￿Y will be reviewed annually.
GOING CONCERN
Aftei making appropriate enquiries, the Iruslees have a reasonable expectstion that the charity has adequate
resources lo continue in oper*ional existen￿ for the foreseeable future. For this reason they continue to adopt the
going concern basis in preparing the financial statements. Further detsil$ ￿gardIng the adoption of the going con¢em
basis can be found in the accountsng policies.
Stru¢turei governance and management
Con8tltution
The charity is ￿gIStered as a charitable company limited by guarantee and was set up by a Memorandum of
Association on 12104186. It's registe￿d office is St Thomas Church. Holywell Road. Brightside, Sheffield, S4 8AS.
The charity is conslrtuled urmler a Memorandum of Association dated 2710311996 and 15 a ￿lStered charity number
1054722.
Methods of appolntmont or oloctlon of Tru8te88
The management of the charity is the responsibilrty of the Trustees who are elected and co-opted under the terms of
the Articles ofAssociation.
The Trustees meet at least four times per year lo ensure the charity is delivering ils charitable objectives. financial
probity and Complian￿ with legislation.
TNstee$ are re¢ruited in relation to the charity's needs, idents'fied through an audit and specified in a sel of trustee role
descTiplions. Appointments are made in accordan* with Clause 40 of the Memorandum of Associatron by trustee
vote. The minimum number of Trustees is three. One-third of the Trustees rets're by rotstion based on length of seNice.
All of the Trustees who served during the year, were as follows.
P Cheung, Trusteelcompany se¢￿tary
l F Modey, Trustee
R 8 Gillett, Trustee
J Gridley, Trustee
N R Kane, Trustee
S M Lowi Jones, Trustee
M Giles, Trustee
D Lowe, Trustee
R Burley, Trustee
Mothods of appolnlmont or electlon of Trustees
Flnanclal rlsk manag&mènt
The Trustees have assessed the major risks to which the charity is exposed, in particular those ￿lated to the
operations and finances of the charity, and are $ab'sfied that systems and procedures are in place to mitigate exposure
lo the major risks.
Tru8teO8' indomnitles
The Trustees, as directors of the company, have been granted a qualifying third party indemnity provision under
section 234 of the Companie5 Act 2006. This does not provide cover in the event of a d1￿Ctor being proved lo have
acted fraudulently or dishonestly.
Page 5

GREENTOP COP•lMUNITY CIRCUS CENTRE LTD
Tho Dirgctors (trustees) prnsont tholr annual report
lor tho yur Bndgd 31st Decombei 2025
Manag•ment and staffing
The stsff team led by the Cenlre Director and the Chair of the Trustees are responsible for the slrateglc and
operatK*nal deliv8ry ofthe Charity.
The team is supported by volunteers. No amounts are included in these financial ststements in respect of the services
donated by volunteers.
Statement of Dlre¢tor8 and Tru8tee8' re8pon8lb511tle8
The trustees (who are also the directors of the Company for the purposes of company lawl are responsible for
preparing the Trustee$, Annyal Report and the financial statements in accordance with applicable law and Unrted
Kingdom Accounting Standards Iunrted Kingdom Generally kcepled A¢¢ounting PraGticel.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the stale of affairs of the ¢haritable company and the group and of the incoming resources and applicab'on of
resources. including the income and expenditure of the charitable company and the group for that period. Irs preparing
these financial ststements, the trustees are required to..
select suitable accounting policies and then apply them consistently,.
observe the methods and principle$ in the charrties SORP,.
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed. subject to any material departures
disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basi$ ursless il is inappropriate to presume that the
¢harrtable company will continue in business.
The Iruslees are responsible for keeping proper accounting record$ whr¢h di5¢105e wth reasonable accuracy at any
time the financial position ol the charttable ¢ompany and of the group and enable them to ensure that the financial
Statements comply wrth the Companies A¢t 2006. They are also responsible for safeguarding the assets of the
charitsble Company and the group and hence fof taking reasonable steps for the prevention and detection of fraud and
other Ir￿g￿larItIes.
Small company provlslons:
This report has been prePa￿d in a¢¢ordance vAth the $pe¢ial provisions for small companies under Part 15 of the
Companies Act 2006. The directors declare that they have approved the directors, report above. Signed on behalf of
the ¢ornpany's directors..
The tnjstees declare that they have approved the above report. Signed on behalf of the trustees
Signed..
Name and position..
TrilEÉcT c>L.
Date. t71￿
Page 6

Ex•mlner'• roport to the trustees of
GREENTOP COMMUNITY CIRCUS CENTRE LTD
for the year ended 31st December 2025
I report on the account5 of the GREENTOP COMMUNITY CIRCUS CENTRE LTD for the year ended 31 December
2025 which are set out on the following pages 8 10 15.
Respectlvo responslbllltlu of trustee8 and examlner
The charity's Iruslees (who are also the directors of the Company for the purposes of company iawl are responsible
for the preparation of the accounts. The charity's trustees consider that an audtt is not required for this year under
section 144121 of the Charities Act 2011 Ilhe 2011 Acll and that an independent examination is needed.
Having satisfied myself that the charity is not subjed to audit under Company law and is eli9ible for independent
examination, it is my responsibility lo".
examine the accounts under section 145 of the 2011 Act.,
follow the procedures la￿ down in the general Directions given by the Charity Commission under ¥e¢lion
14SI51(bl of the 2011 AGt', and
stsle whether particular matters have come to my attention.
Bas18 of Independent examlnerfs report
My examination was caffied out in accordance with the general Directions given by the Charity Commisston. An
examination inclL¢des 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 con¢eming any such matters. The procedures undertaken do not provide
all the eviden¢e that would be required in an audit and consequently no opiniors is given as to whether the accounts
present a 'true and fair view. and the report is limited lo those matters set out in the ststement below.
Indopondgnt 9xamlner'$ 8tatgrnont
In connection with my examination, no matter has Come to my attention..
1. which gives me reasonable cause to believe that, in any material ￿spect, the reqU1￿Ments.
ac¢ounling records have not been kept in accordance with section 386 of the Companies Act 20C6',
the accounts do not accord with such records..
where accounts are prepared on an ac¢Nal$ basis, whether they fail to ¢omply with relevant accounting
requirements under se¢tion 396 of the Companies Act 2¢)06, or are not consistent with the Charities SORP
IFRS102)
any matter which the examiner believes should be drawn to the attention of the reader to gain a proper
understanding of the accounts.
hav8 not been met., or
to which, in my opinion, attention should be drawn in order to enable a proFer understanding of the accounts
to be reached.
Heera Singh FMAAT on behalf of
HSL Accountancy Soluliortrs Ltd
Erslerprise House
4-6 Thome Road
OonGaster
DN12HS
Page 7

GREENTOP COMMUNITY CIRCUS CENTRE LTD
Statemenl of Flnanclal Actlvltlos
lor tho yoar &nded 31st Docombor 2025
Unr••trlct¢d ￿41rf¢t
fund•
fvnd
Totsl
2025
Totsl
2024
Income from:
Grants and donations
Income from charitable actiwlie$
InV￿lM￿nts
74.636
179.280
1,213
41,910 t16,S48
94,481
1,500 180,780 188,575
1,213
783
Total
255.129
43 410 298.$39 283 839
Exp•ndlturn on:
Ch8rrtable activtbes
235.623
36.9C(J 274.523 291.885
Totsl
235.623
38,900 274,523 291,88S
Nel incomellexpendilurel
19.506
4,510
24,016
Not movom•nt In fundB aftgr tran•fer¥
19,506
4.510
24.018
Totsl knnds brought forward at 1st January 2025
80,262
17,188
77,450
85.495
Totsl funds cath•d forward 31•t D•c•mb•r 2025
79,768
21,898 101.466
The above ststement in¢lude$ all gains and loses recognised during the year. All activities are regarded as continuing.
The accounting policies and notes on pages 10 to 15 fomi part of these financial statements.
Page 8

GREENTOP COMMUNITY CIRCUS CENTRE LTD
Balance 8heet
As at 318t D8¢•mbor 2025
2025
2024
Flxed assets
Tangible assets
18.294
20,503
Curront assets
Debtors
Cash at bank and in hand
6,641
6.881
65,643
72,524
105.951
Cr•dltor• lamounts f•lllng du• ln on• yfrarl
-22,780
-15.577
Net ¢urront a•••ts
83,171
56,948
Not ••80ts
R•con¢lll•tlon of Fund8
Unrestricted funds
Reslricled funds
Totsl fund•
79.768
60,262
For the pertoJ ended 31. December 2025, the company is entllled to the audit exèmption under sectSon 477 {21 of the
Companies Act 2006.
The members have not required the company to obtain an audit In accordan¢e wSth 8Klion 476 of the Companies Act
2006.
The directors 8cknowled96 their resporssibilities for..
al ensuring the company keeps accounting r8cords which comply with section 386., and
bl preparing accounts which give a true and fair view of the stsle of affairs of th& Company as al the end ol tho
financial year, and its profit or loss for the financlal year, in accordance with the reqUireM￿t of the companies Act 2006
relating lo accounts. $0 far as Is applicable to the company,
These a¢¢ounts have been prepared In Kcordance wllh the provisions appllcable to Companies subject to small
companies, regime.
The direclofs declare that they have approved the a¢¢ounts abovè.
Signed on behalf ol th8 company's directors..
Signed,.
Name and position.. f£cci , 1siQ ocro
Date..
Il /oG /Eo2
The accounting policies and notes on pages 10 to 15 lomi part of these financial statements.
Page 9

GREENTOP COMMUNITY CIRCUS CENTRE LTD
Notes to the financlal ststements
for tho yoar ondod 31st Decernber 2025
Accountlng pollclo8
8a818 of preparatlon
The financial statements have been p￿pared in accordance with the Charities SORP IFRS 1021- Accounting
and Reporting by Charities.. Stslemenl of Recommended Practice applicable lo Charities prepaling their
accounts in a¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102} (effective 1 January 20191. the Financ￿1 Reporting Stsndard applicable in the UK and Republic of
Ireland IFRS 1021 and the Companies Act 20C6.
Greenlop Community Circus Cantre Ltd meats the d&finition of a publi¢ benèfit entity undèr FRS 102.
Assets and liabilities are initially Tecognised at historical cost or transaction value unless otherwise ststed in
the relevant accounting policy.
The functional and presentation currency is pounds stsding.
Incomlng re8our¢
Voluntsry income is received by way ol donations and gifts. Sltrch income is included during the year in whlch it
is receivable. The value of service$ donated by volunleefs has not been included.
Grants that involve the receipt of income prfor to defraymenl of expenditure ara recognlsed In full during the
year in which they are receivable. Grants that are receivable after the defrayment of expenditu￿ are
recognised during the year in which all of the lerms and conditions of the grant have been fvlfilled and the
re¢&ipl of the grant is certain. These policies apply lo both capitsl and revenue grants.
Income is deferred when contractual Incomlng resources ar& r￿1Vad or involL*d In advan¢• of contractual
performance oi when th& donor spe¢ifies that a grant or donatlon musl only be used in a future accounting
period.
Inveslment Income ¢onsi$l$ of bank interest receivable whrch is recognised upon notification by the bank.
Expendltur¢
Charitsble aclivStles and Govern8n¢e costs are costs In¢urred on the charlty8 educational operallons,
including SUPPOrt costs and ¢o$ts ralating to the governance of the charity apportioned lo ¢haritabl8 activities.
Resource6 expended are allocated to the particular actlvity where the cost relale$ dlrectly to that activity.
Costs that cannot be allocated directly to a particular activity are apportioned to the acllvity based on that
activity's income unless a more reasonable basis can be determined.
Support costs are Ih08e costs incurred dlreclly in support of expenditure on tho objects of the Charfty,
1A
Fund ac¢ountlng
Reslricled funds a￿ funds received from donors which are subject to restrictions on the purpow for which
they may be used of which have been raised for a specific project.
Unreslricled funds are those where there are no externally imposed restrictions. These include funds freely
available to the charity for expenditura or appropriation to reserves for internally designated purposes.
Govemance costs are those incurred in connection with the gov8manc8 arrangements of the Charity and
Compliance with conslrtulional and statutory requirements.
Tanglble flx8d 488ets and deprgcl•tlon
Tangible fixed agsets are carl￿d at cost. net of depreciation and any provision for imp•imient.
Depreciation is Charged so as to allocate the Cost of tangible fixed assets less their re¥idual value over their
e81imated useful lives.
Depreciation is provided on the following basis..
Freehold proFerty
slraighl line
Circus equipment
25% straight line
Computer equipment
33% straight line
Page 10

GREENTOP COMMUNITY CIRCUS CENTRE LTD
Notes to the flnanclal statements
for the year ended 31st December 2023
Tanglble flxed a08•ts and depreclallon
Freehold propety is initsally recognised in the ffinanaal statements at historic cosl. The fair value of the freehold property.
In Ihe op'nion of the Trustees, cannot be measured reliably without undue cost or effort du• lo thg specialised nature ol the
buildings. As su¢h the freehold property 13 ac£ounted for using the cost model. The TrustW Lrndèrtske regular impaifrnent
reviews.
Tax••
The company Is not VAT regisltsred. As a Charity the company Is exempl from tsxation Income 8fK1 gain8 falllng wilhln
section 505 of the Taxe8 Act 1988 or $256 of Ihe Taxation of¢hargeable 9ains Act Sgdon 505 of the Taxes Act 1988 OT
8256 of th* Taxation ol chafgeable gains Act 1992 to ext•nl that those ar8 applled lo 118 chawttable obj8¢ts.
Credltor•
CreditO¥8 are rocogni8od where Ihtr charity h48 a present obSigaUon m3ulting from a pa8t event that wlll prob8bly result in
the transfer ol funds Io o thsrd porty and tho 8mounl due to 8ettlo Ihe obligation can be measured or estlmgtgd reliab￿.
Creditors are nom)ally r0¢0gnised 81 th•ir $&tUomonl amount. usually invoicè amount. Accrued charg$$ are normally
Volued at Ihoir settlement amount.
O•btorn
Debtors 8r& recognised al tht Settlement awrf)unl due. Prepayments are valued gt Ihe omount propgld.
Lea8••
Rent81$ payable and ￿1vable under opgrating l•aws are charg011 to tho SDFA on 8 8tr*hl line bail8 over the of
Ih¥1•880,
P•n•lon
Th• ¢harity operat8s 8 defln8d conldbuJon pgnglon 8ch•me and Ihe pan8lon tharg& r•Pr￿0￿￿ the #mounts payabl& by
th& ¢h8rity to the fund In r8spect of the y08r.
13olng COn￿M
The financjal siglèmen18 have beon prepared on a golng conc4m b88is. The TN81oe8 havo ￿nSIdered thelgvel of lunds
held and the expected income and exp¥nd4¢ur¥ for tho 12 month8 followlng Ihe 8ulh0ri8ing ol these financial 8ts1em8nts
and cL*n8ider the going concwn b8818 8ppropdal•. Thère are no mAtoflal un¢ortainlie8 at the 8alance Sheet date. The
Tru8lee8 conlinug ¢0 pursue all ktK¢wn 8ource8 and m&an$ of funding Ihol may bg availabkn lo Ihgm in ordor lo finance the
charitYB adivilies.
Incom• Irom:
G•neral Ro•trlct•d
Fund
Fund
Total General R••trlcted
2025
Fund
Fund
Total
2024
Donations
Grants
600
74,038
600
41,910 115,946
631
9,524
631
93,850
84,328
Total
41910 116 546
Incom• from ¢h•rltablfr a¢llvltl••
Gen•rnl Re8trlctsd
Fund
Fund
Total
2025
G•nar•l R08trlct•d
Fund
Fund
Total
2024
Outreach
Youth Circus
Classes and workshops
Events and venue hire
Professional
Other
Total
59,050
61,562
51,177
1,956
4,571
2,178
180,493
59,050
63.062
S1,177
1,956
4,571
2,178
1 $00 181,993
65,434
53,967
$4,158
8,247
4,493
2,278
188S75
65,434
53,967
54,158
8,247
4,493
2,278
0 188 575
1,500
Page 11

GREENTOP COMMUNITY CIRCUS CENThE LTD
Notgs to the Ilnancial statoments
lor the ye•r ondod 31•t Decembor 2025
Expendlturo on:
2025
Totsl
tr•ach
Youth Workshops
Totsi
Dlr*rtto
Perfomierg and lutorn
Othtrr dir•¢t costs
Pfole88k*nal
32,288
35,315
28,252
3.027
1Tr),g)J
4,017
81.353
4,017
42,692
32,288
35.3lS
28,252
3￿27
5,026
104,917
126,728
Supwtroits
Cèntre ovetheads
Stoff tr8SnSng and welfar•
R•p•irs rna5ntsn￿nc*
In$urano)
Goner81 offica eynttilure
Adv8rt1sing and prrynollon
8Ank ch8igo1
W#9es ¥nd $•l•rt••
D•wecIat￿n
Govorn8nc* eos
2,394
417
2.618
456
ltrJ4
365
75
224
75
7.480
1,302
7,344
6,135
13.299
769
13
39
2,350
1,961
1,295
2,570
2,147
1,417
142
2,056
1,718
1,131
114
73
210
73
61
61
121
2,4$8
4,708
2,013
123,501
3,19B
12
711
778
622
22
67
22
2,223
lJl,426
Z,208
42,056
707
45.999
773
36.799
618
L314
22
70
3,943
66
211
1,314
12
2,461
7,033
169.K6
54,Z74
59,362
47,490
1,696
165,157
Totsi 2025
86.562
94th7Y
2Y4,52J
Total 1024
134,328
68,741
Z91085
Ex￿ndIture by fund•:
General R••trlcted
Fund
Fund
Total G•nernl Rmlrlcted
2025
FuTrd
Fund
Total
2024
235 823
38900 274523 220763
71 122 291 885
Gov•m•n¢• ¢o•ts
2025
2024
Indep8ndent examination fe&lAccountancy fee8
Professional cos18
Totsl
2.040
2,340
The accountancy fees include an amount of £2,04012024.' £2,040) relating to the independent examination
and £012024.. £3101 for the Provision of othor services from the independent examiner.
Stsff ¢0818
2026
2024
Salaries
So¢ial $¢¢urity ¢08ts
Contribution lo defined contribution ￿nsIOn s¢heme$
126,840
2,161
117.230
3.856
131426
123,502
Avarage numb8r of •mployee$ during the period was..
No person received emoluments of more than £60,000.in the year.
During the currenl and prior year. none of the trustees received arsy remuneration, benefits in kind or
imburseo expenses.
6.00
6.00
Page 12

GREENTOP COMMUNI￿ CIRCUS CENTRE LTD
Notes to tho financial $tstem¢nts
for the year ended 318t Decembgr 2025
Tanglble fixed assots
Freehold
Clrcu8
Computer
property oqulpmont oqulpment
Total
Cost
Al 1st January 2025
Additions
At 31 st December 2025
42,126
34,512
10,044
86,682
42,126
34,512
10.044 86,682
D•preciatlon
Al 1st January 2025
Charge this period
At 31st December 2025
23,391
33,417
802
34.219
9,371
564
9,935
66,179
2.209
68.387
24,234
Nol book value at 31•t Decembor 2025
17,892
293
109
18,294
Net book value at 318t Do¢•mhr 2024
18,735
1,095
673
20,503
Dobtorn- amount8 falllng due wfthln one y•ar
2025
2024
Accounts receivable
A¢¢rued income and prepayments
2,514
4,127
1,991
4,890
Cr•ditorn- amounts falllng duo wlthln one year
2025
2024
A¢¢ounts payable
A¢¢rual$ and deferred income
Other taxation and sttial security
Other creditors
5,613
15,336
1,830
5,912
7,347
1,798
519
15,577
10.
Statement of funds
Openlng In¢omlng EX￿nded
Closlng
01.01.2025 rosour¢e8 ra8ource8 Transfofd 31.12.2025
Unro8trlctsd fund$
General funds
60,262
60.262
255 129
255 129
-235 623
-235 623
79.768
79.768
Ra8trlctod fund8
Neighbourhood
Troupe
Spectrum
Circus After School- Arts Council
Capital devebprnenl
Bursary fund
Audience Development Proje¢l
Grimeslhorpe Neighbourhood Circus
Low Carbon Project
390
12,595
92
1,410
1,500
4,000
22,900
12,000
-1,800
-14,095
4,092
-13,388
9,512
12.000
3,450
95
565
-3,450
-95
-1,979
1.600
17.187
43.410
-38,900
21,697
Total 2025
77
298,539
101,466
Page 13

GREENTOP COMMUNITY CIRCUS CENTRE LTD
Notes to the flnan¢ial statements
lor the yoar •ndod 318t Decombor 2025
10.
Slatemenl of funds
Op•ning
Incomlng Expended
Closlng
01.01.2024 rMource8 Re8ourc8• Transfer8 31.12.2024
Unrestrlct•d fund8
General funds
81.511
81,511
199.514
199,514
-220,763
-220 763
60,262
60,262
Restrlctod fund8
Neighbourh¢)(>d
Troupe
Spectrum
Circus AP
Grow
Bursary fund
Audience Development Project
Grimesthorpe Neighbourhood Circus
Low Cafbon Project
1943
18,000
-1553
-5.912
-1.445
-6,904
-1,900
40
-21,205
-19,302
-12,862
390
12,595
92
507
1,537
6,904
1,900
40
3,450
21,300
19.867
3.450
95
565
3,984
84,325
17,188
Total 2024
85,496
283,839
-291.885
77
There were no transfer of funds during the Fefic4J of these accounts.
Descrlptlon of funds
Neighbourhood Circus.. Our free neighbourhood youth Circus for local young people
Troupe. Promotion, audition. planning and selection for the 2025 production by our Youth perfomance
Company
Spe¢trLbm Circus.. our programme for young people with autism for tsvo different age groups
Circus Alternative Programme.. Feasibility study lo assess the viability of the UICS first circus Alternative
education programme for young people excluded from school in partnership with EndeavoLAr training.
Grow.. the final arti$l bursary of the artist development programm8
Bursary fund.. Greenlop's scheme to enable participation of those who 0th8rwise would not be able lo take part
Data Driven ALtdience project.. Arts Council England supported organisation development project to improve
data systems and gain insights on cUr￿n1 audience to inform marketing and grow a more inclusive audience
Grimeslhorpe Neighbourhood Cir¢us'. Programme of cir¢us Grealion and parliGipation for local people to
promote wellbeing and celebration.
Low Cartjon Community and Culture PToject.' Carbon reduction through Installation of destratffi¢ation fans and
more effective he8ting system
Circus After School.. development project lo take extended programmes to after school dubs in deprived
areas.
11.
Analys18 of not •s•ots botwgen funds
Unr88trlcted Re8trlct•d
Funds
Funds
Total
2025
Tangible fixed assets
Current assets
Current liabilit
18,294
84,254
-22,780
18,294
105,951
-22,780
101,466
21.898
21.698
Page 14

GREENTOP COIIJMUNITY CIRCUS CENTRE LTD
Notes to the flnanclal 8tatements
for the year gndgd 3181 De¢omb•r 2023
11.
Analys1• of not a88ets funds
UnreJtrlctod Re8trlcted
Fund8
Fund8
Total
2024
Tangible fixed 8s$ets
Current assets
Current liabilitios
20,503
55,336
20,503
72.524
-15,577
17.188
17,188
12.
P•n•lon commftments
The charity operates a defined contributions pension scheme. The assets of the scheme are held separately
from those ot the company in an independently administered fvnd. The p8n8ion cost charge represents
contributions payable by the company to the fund and amounted lo £2,42512024'. £2,416).
13.
Membor•' Ilablllty
The charity is a company Ilmiled by guarantee. The members of the company are the Trustees named o
page 1. In the event of the charity being wound up, the liability in ￿9p￿t of the guarantse is limited to £1 per
member of the ¢harlty.
14.
Rol•t•d party tran8aetlon•
Duiing the year. the charity purchased servic&s totalling £0 12024.. £2,011) from buslnasses owned by
Iruslees. All such transactions were conducted under nonnal market condltions.
Page 15