Company Registration Number - 03333987
The Charity Registration Number is :. 1062463
Unity Theatre
Report and Accounts
31 March 2024

Unity Theatre
Report and accounts for the year ended 31 March 2024
Contents
Pag•
Charlty Information
Trusteeg. Annual Report
Statement of directors. respon8lbllltles
Independent Examlne¢s Report
10
12
Funds Statements...
Statement of Financial Activities
statement of Financial Activities- Prior Year $t8tèmènt
Movement8 in funds
Revenue Funds
14
15
18
18
Fixed Asset funds
Income and Expenditure account
Summary of funds
16
17
Balance sheet
18
20
Cash flow Statement
Not88 to the accounts
22

Unity Theatre
Company Registration Number - 03333987
Trustees. Annual Report for the year ended 31 March 2024
The TruBtees present their Report and Accounts for the year ended 31 March 2024, which also comprises
the Directors, Report required by the Companies Act 2006.
Reference and administrative details
Th• ¢harity name.
The legal name of the charity is.- Unity Theatre.
The charity is also known by its operating name, Unity The8tre.
The charlty's areas operatlon and UK charltable reglstratlon.
Ttte charity Is registered in England & Wales with the Charity Commission in England & Wales ICCEWI with
charity number 1062463.
The charity does not operate in any overseas iurisdiGlions.
Legal structurn of the eharlty
The charity is constituted as a company limited by guarantee. registered under the Companies Acts . The
governing document of the charity is the Memorandum and Articles of Association establishing the company
under company legislation.
There are no reslriclions in the governing documents on the operation of the Charity or on 118 investment
powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees
under Charities legislation and have responsibilities, as su¢h, under both company and charity legislation.
The trustees are all individuals.
The princlpal operating address, telephone number, emall and wob addregses ol the eharity arè:.
1 Hope Place
Liverpool, L1 9BG
Telephone 01517094988
Ernail Addre88 info@unitytheatre.¢o.uk Web address www.vnitylheatreliverpool.co.uk
The registered office of the charity for Companies Act purposes is the same as the operating address shown
above.
The Trustees in office on tho date the report was approved were:.
LA Clark
E Edwards
H Jeffrey {appoinled 31 July 2024)
SJ Jones
A Marshall
PM Mearns (appointed 31 July 2024)
L Mooney
ARR Perera
D Sebuyange
LC Tellwright (appointed 31 July 2024)

Unity Theatre
Company Registration Number- 03333987
Trustees. Annual Report for the year ended 31 March 2024
The followlng persons served as Trustees during the year ended 31 March 2024 :.
The Irustees who served as a trustee in the reporting period, 8nd, If applicable, their dates of appointment or
rèsignation during the year were'.-
Namé
Appolnted
Re$lgned/Retlred
LA Clark
E Edwards
DJ Fletcher
SJ Jones
A Marshall
G Millar
L Mooney
ARR Perera
D Sebuyange
01 December 2023
05 January 2024
All the trustees are also members of the charity.
Objects and actlvltles of the charlty
The purposes of the charity as set out in its governing document.
'To advance the education of the public in 811 aspects of the Brt of drama, dance, mirne and music and to
develop the public appreciation of such art and to provide and manage a theatre within the postal district of
Liverpool without di51inGtion ol age, sex, race, political or religious or olher opinions, by associating with
statutory aulhorilies, voluntary organisations. institutions and inhabitants and to promote all or any objects for
the benefit of the community which now or hereafter may be (Jeemed by law to be charitable."
The main activitie5 undertaken in relation to those purposes during the year and
to further the charity's purpose for the public benefit.
Unity Theatre aims to:
Advance the education of the public in all aspects of the art of drama, dance, mime, and music.
Provide and manage a theatre.. to promote 811 other objects for the benefit of the community which now
or hereafter may be deemed by18W to be charitable.
Our purpose is to share the stories of diverse individuals, working across three core ar8as'.
Providing high quality creative experiences
Developing and supporting local artists
Platforming and celebrating local communities

Unity Theatre
Company Registration Number- 03333987
Trustees. Annual Report for the year ended 31 March 2024
The short temi and longer term aims and objectives and the charity s strategies
for achieving its aims and objectives in the future.
A new Artistic Director, Elinor Randl&, was appointed in February 2024. initially on an interim basis.This has
brought a new energy to the charity and a new engagement with our audientss. In June we held an Open
House event, gaining feedback on what the community wants to see happen at Unity, and over 300 people
came through the doors.
In April 2024 we hosted the Up Next Festival. Thi$ reached 723 audiènc8 members and worked with 33 local
artists.
In May we hosted Krapp's Last Tape- an ACE funded project working with Graeme Phillips (former AD of
Unity) who is living in a care home wth Parkinson. Over 2 days 300 audience members attended, many of
whom hadn't engaged with the Unity for a long time.
Other programmed work between April/July included Liverpool Improvisation f&slival, Ugly 8ucket, 20
Stories High Youth Theatre show. RAWD summer show, and Liverpool Arab Arts Festival.
A new prcgramme ofwork was launched in September 2024, which will include a Christmas show, Star of
Wonder by Teatro Pomodoro, which was cancelled last year.
We are also delighted to announce a brand-new monthly scratch night this Autumn. At our Open House
Session one of the biggest parts of feedback was that our Community needed a place to comè and test out
new ideas, so we are dellghted lo be launching this new series for artists to come and experiment on the
Unity stage.
A balanced budget has been set for 2024125 and is bèing achieved so far. We have maintained the staff
samngs achieved in 2023124, reviewed the costs of key contracts wilh suppliers, and refreshed the pricing of
our sales also.
There Is a refreshecl Impetus to our funclralslng strategy, wiin a Varlely Night Funtjralser held In July and a
rangè of applications to trust8 and foundations lo support the new programm8.
We have successfully appointed three new board members in June 2024, wth further recruitment planned.
We have restructured the senior management team to move to a joint-director model. With a refreshed board
and a refreshed leadership team, we will lake the appropriate time to develop a long-term strategy for the
Unity theatre that achieves our charit8ble 8mbitions in a financially 8uslainable way.

Unity Theatre
Company Registration Number- 03333987
Trustees. Annual Report for the year ended 31 March 2024
Resources used in the activities undertaken during the year.
During the year, actions were taken to improve the financial position. This included a significant staff
structure that reduced permanent staffing levels down significantly.
The winter programme was intentionally lighter in order to achieve cost savings, and thi8 frèed up space for
additional community hires lo take place.
In November 2023 Gordon Millar, the company's CEO, left the organisation. Matthew Brown from Adding
Value Consultancy Lld, the charity's finance and accountancy support pravider. was appointed as Interim
CEO at this time.
In January 2024 the charity was grateful to receive a grant of £35,000 from the Backstage Trust to improve
the integrity of the building's roof and foyer, fire doors and emergency lighting.
We were grateful to the support of our core funder Liverpool City Council for bringing foNard £17,0(X) of
grant into January 2024 from the 2024125 allocation to support the charity's cash flow.
The main achievements and performance of the charity durlng the year.
Unity remains integral to the communities. artists, audiences and participants of Liverpool. We have upheld
our reputation as the region's leading combin6d performing arts organisation, promots'ng an accessible and
6UPPQrtive society.
The year started with an excellent creative period for Unity, most notably with an excèptional programme
around Eurovision. Our focus was on celebrating modern day Ukraine for which we have received much
critical praise and attention during a period of intense competition in the city.
The 'Place for Hope, programme consisted of a new production 'Mari8', 8 revival of the 8cclaimed 'Ukrland'
an evening of Ukrainain Poetry, a community meal and a panel discussion wlh leading figures in support of
refuge8s. The BBC recorded a 30 minute documentary about the programme, of which a 10 minute version
was also aired on Newsnight during Eurovision weekend.
Other notable achievements included..
When All Is Said from Fuel Theatre, curated by Travis Alabanza, written by 5 black tans writers and
performed down the telephone to audiences at home, work or wherever they may bè.
Barely Visible by Rowena Gander returned as part of a tour of her dance piece about objeclificalion and what
it is to be gay. Barely Visible began life at Unity as a supported project and has since gone on to lour
nationally.
Martha, Me and Mary by Saphena Azis told the story of migration of her parents and grandparents, with a
concurrent story of a brief momenl as a backing singor for Martha and the Vandella. This piece was part of
Open Call and will lour nationally in 2024.
Past Life by Alice Chrislina-corrigan, a multi-sensory experience by an eX￿ptIOnal artist expressing their
lived experienced of disability.
We Were Promised Honey by YesYesNoNo Theatre
Comedy Queers a new regularly evening of standup in Liverpool for queer comedians, in a secure and
welcoming environment in response to a nolitsable rise in homophobia In the city.

Unity Theatre
Company Registration Number- 03333987
Trustees. Annual Report for the year ended 31 March 2024
RAWD. our Dldeaf Disabled led weekly sessions continued a pace and inGluded a performance of their latest
production, Dancing in the Str6et$ in June
The autumn highlights included an exceptional drama relating to addiction from Mark Thomas, England and
Son, Global Majority community events wlh BlackFest, MILAP and Luma Creations and comedy from
leading acts Nabil Abdulrashid, John Kearns and Sarah Millican.
November and December was full of activity with Homotopia, Dada Fest amongst others.
Our talent development programme Continued from strength to slrengitt with the Introduction of Actors Lab. a
collaboration with 20 Stories High. This was a multi-week training programme for emerging actors
culminating in a 3 week rehearsal period and production of new piece 'Who the f- is Shakespeare?, This
scheme provided 6 actors with a paid professional experience, enabling them to join 'Spotlight'.
During the year, actions were taken lo improve the financial position. This included a significant staff
reslruclure that reduced permanent staffing levels down significantly.
The winter programme was inlenlionally lighter in order lo achieve cost savings, and this freed up space for
additional community hires to lake place.
In January 2024 the charity was grateful to receive a grant of £35,000 from the Backstage Trust to improve
the integrity of the building's roof and foyer, fire doors and emergency lighting.
We were grateful lo the support of our core funder Liverpool City Council for bringing forward £17,000 of
grant into January 2024 from the 2024125 allocation to support the charlty's cash flow.
How the achievements during the year measure up to the objectives set.
Accèss and excellence for all remain the pillars of our operation and we continued a range of initiatives
designed lo grow equality of opportunity for artists and audiences:
100¥0 of our performances, both in person and online, were made accessible through BSL inlerprelation
and captioning. This is a commitment we strive to continue as we welcome back full-capacity audiences to
our building
Gave 15Y¢ of our tickets away for free via community partners.,
Integrated community advocacy across our programme$. running targeted activity wlh key partners
We grew 'Unity Onlin8', our digital performance platform which features all our locally produced work.
filmed in our spaces, and hosted online to bring Merseysi(ie talent to a national audien￿.
Our annual Open Call season opened our slages to the very best performance talent from across all SIX
boroLJghs of Merseyside

Unity Theatre
Company Registration NumbeT - 03333987
Trustees, Annual Report for the year ended 31 March 2024
Our long-term partnership with 20 Storles High co-provided their hugely successful Youth Theatre at
Unity, inviting young people aged 14-21 to make plays that mash up dance, spoken word. music, song, street
dance and puppetry
Together with RAWD. a company who shares our dedication to providing opportunities in the arts, we co-
provided a year rear-round weekly creative sessions for learning disabled participants, leading lo an annual
performance on our main stage
Our talent development programme Creative Pool, ¢omprised workshops and events for creatives
wanting to increase their producing skills. These have ranged from 1.'1'5 held with our team and neI￿orkIng
sessions involving over 20 local producers.
Provided ProPortal. our free-to-access online library of touring work, promoted to 200+ programmers
nallonwlde.
The degree to which the achievements and performance during the year have
benefited wider society and the beneficiaries of the charity.
Unity exists for the communities of Liverpool- diversity is part of our hi8tOry and remains at thè héart of our
ambitions to create eX￿lIent creative experientss. We have an industry-le8ding reputation for high-quality
programming that is ftjlly informed by the experience of our Gommunities. Our approach to creation is
dynamic and responsive. This in turn ensures relevancy lor a broad range of audiences both in Merseyside
and nationwide, who represent cultural, geographi¢, and socioeconomic diversity.
All of Unity's artistic offer is designed in close consultstion wth Merseyside creative wmmunilies, with strong
feedba¢k loops built in al all levels of planning. Close partnership work with organisations speGialising in
diversity and access ensures that our aim to see 70910 of creatives involved in OLtr programmes come from
diverse backgrounds, is consistently met and 8xceeded. We remain committed to making our programme
accessiblè to audiences, through".
Low ticket prices, with 150/0 given free via partners, supported by our online streaming platform that
allows anyone to access Unity wherever they live
Developing integrated partnerships with those working wlh artists from diverse backgrounds
A commitment to 1000A accessible productions in-person (BSLlcaplionedlrelaxedlaudio.descfibedl and
online {captionedlaudio•describad)
Integrated community advocacy, running targeted activity wilh key partners (The Spider Project, Wirral.,
Knowsley Carers).
The trustees have been consulted in compliance wth the Cnarity Commission guidance on public benefit, In
determining the fees for performances.

Unity Theatre
Compgny Registration Number- 03333987
Trustees, Annual Report for the year ended 31 March 2024
Structure, governance and management of the charity
rhe methods used to recruit and appoint new charity trustees.
The directors, who are the trustees of the charity, are appointed by the members in general meeting. The
Directors have the power to co-opt to fill a casual vacancy and such person5 hold office until the next AGM.
The directors are appointed initially for a three-year term and are eligible for re-election for a second
consecutive three-year term. In extraordinary circumstances a director may be, with the Board's approval,
appointed for a third consecutive three-year term but not beyond that.
Only retiring dire¢tor8 or those proposed by the Board are eligible for election al the general meeting unless
due notice has been given by a member of their intention to propose someone
The policies and procedures for the induction and training of trustees.
All new Tru81ees receive an induction prior10 starting their first term, led by a member of the Risk and
Compliance Committee andlor Executive Director. This induction covers the history of the organisation, its
currenl work and the role and expectations required of a Trustee. Shortly after the election of a new group of
Trustees, a training session is arranged Govering governance and current charity legislation, run by 8n
external consultant.
The charity s organisational structure.
The charity is a company limlled by guarantee governed by its Memorandum and Articles of A8SOCi8tion
dated 11th March 1997, as amended by special resolutlons dated 1 st May 1997 and September 27 2016. 11
is a registered charity with the Charity Gommission.
The members of the company are the directors and any other pèrsons or organisations admitted to
membership by the directors, Currently the only members of the company are the directors.
The Board, which must be no less than three and not more than 15 people, meets as required and normally
4 limes per year.
How the charity makes decislons and how declslons are delegated.
Day to day managèment of the charity is de18gated lo the Chief Executive and thè other members of the
Senior mana9ement team who tQ9ether with the directors constitute the key management per8onn61 of the
charity.
The Chief Executive Officer and other senior management personnel to whom day
to day management is delegated
In November 2023 Gordon Millar, the company's CEO, left the organisation. Malthew Brown from Adding
Value Consultancy Ltd, the charity's finance and accountancy support providèr, was appointed as Interim
CEO at this time, until OGtober 2024.
A new Artistic Director. Elinor Randle, was appointed in February 2024. initially on an interim basis.
Executive Director Eleanor Manson-sawko served throughout the year.
Setting pay and remuneration of key management personnel
All roles are formally reviewed prior to each vacancy being advertised, with adjustments made lo ensure our
structure meets the business, current and future needs. Where there is a vacancy in our senior team, pay
and remuneration packages are benchmarked against a minimum of three regional peer venues and
advertised within 8 range lo remain competib"ve.
Staff pay at all levels of the organisation is reviewed annually to achieve fair salary bands and avoid
discrimination.

Unity Theatre
Company Registration Number - 03333987
Trustees. Annual Report for the year ended 31 March 2024
The charity as a part of a wider network.
Unity 18 regularly funded by Arts Council England and Liverpool City Council.
Across our netsvorks we foster a commitment to diversity and the employment of local creatives wthin
commuriities. We are core members of The Culture Network LCR CIC. Liverpool Arts Regeneration
Consortium and Shift suslainabi11ty network. Plus Hope Street CIC, and the Future Arts Centr@s Ne￿orK.
Regular local creative partners include Homotopia, DaDa Fest and 20 Stories High, W8 work closely wth
Liverpool's Everyman and Playhouse and Royal Court to strengthen the city's creative ecology
Bankers
The Cooperative Bank. PO Box 101, 1 Balloon Street, Manchester, M60 4EP
Adding Value Consultancy Limited, Bluecoat Chambers, School Lane, Liverpool
A¢¢ountanls
Financial review
The charity s financial positlon at the end of the year ended 31 March 2024
Thè financial position of the charity at 31 March 2024 and comparatives for Ihe prior period. a8 more fully
detailed in the accounts, can be summarised as follows:.
2024
2023
Net In¢ome
{62,704)
1170,3141
Unrestricted Revenue Funds available for the
general purposes of the charity
Designated Fixed Asset Funds
Total Unrestrlcted Funds
{37,693)
(40.9481
1,699,523
1,661.830
1,724,232
1,683,284
Restricted Revenue Ftsnds
41,250
Total Funds
1,661.830
1,724,534
Financial review of the position at the reporting date, 31 March 2024 .
The trustees consider the financial performance by the charity during the year lo have been satisfactory.
Plans lo improve the financial position are outlined under strategies for the future.
Policies on reserves.
Unity has set a target for free reserves (unrestricted funds not invested in fixed assets or otherwise
designated) for the charity of 12 weeks operating costs, judged to be £136k. This lakes account of the
funding and trading environment in which the charity operates, and of ils strategic plans. The unprecedented
circumstances during Covid, with the sector crisis and ongoing fragility of the economy since then, have
been severely challenging to trade in. As of March 2024, free reserves were negative £37k12023.' negative
£40kl
Plans to improve the reseNe5 Posltion are outlined under strateqies for the future.

Unity Theatre
Company Registration Number - 03333987
Trustees, Annual Report for the year ended 31 March 2024
Going Concern
The financial statements have been prepared on a going concern basis. The Trustees have considered the
level of funds held and the expected level of income and expenditure for the ￿e1ve months from authorising
these accounts. The Trustees assess the charity lo be a going concern based on the plans to improve the
financial position outlined under Future Plans below, review of financial performance of the 24125 year to
date, the management accounts forecast for the remainder of 24125, the rolling cash flow forecast. and future
funding commitments. As a result, the trustees a￿ confident about the financial future of the charity and
satisfied that these accounts and prepared on a going concern basis.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund 8re available and adequate lo fulfil its
obligations in respect of each fund.
Significant events which have affected the financial performance and the financial
position.
There were no financial effects of significant events.
The major risks to which the Charity is exposed and reviews and systems to
mitigate them.
The risks taced by the organi5ation are reviewed regularly throughout the year. A comprehensivè risk
register encompassing all areas of the business is kept and updated regularly by the CEO and Executive
Director and is scrulinised at every Risk and Compliance Sub-cornmillee before going to Board each
quarter.
Our risk management policy is supported by wider organisalional poliaeg including finance, fundraising, HR,
and safeguarding. Risk management 18 factored into all orgsnisalional decisions including business planning,
artisti¢ programming, audit, finance management and commercAal and fundraising opportunities. Risks are
split into five key categories..
Artlstlc Reputatlon - including consideration of Unity's standing wthin the sector regarding programmlng
and participation activities.. the continued understanding of trends In perfomance and pre8entstion', the
Standard and risks associated with artistic partnerships.
Financial Diversity- including the range and variety of income streams coming into the organisation,.
Unity's relationships wth key funders., strength of financial controls.. progress against reserves policy.,
external factors such as Current government policy.
Audlence Development- considering quality of communications and strength of brand,. strength of
engagement with current aLJdience and partlClP8nls', size and growth of engaged database,. audienGe
engagement in the face of external factors such as the pandemic and a cost-of-living crisis.
Staffing and Governance - including regular review of expertise held wthin Board of Trustees, Senior
Management, and wider staff base, staff retention rates,. review of diversity of Board and staff team ensuring
they reflect organisation equality and diversity policies.
Orqanisational - encompassinq wider business considerations such as health and safety and data
Factors likely to affect future financial perfonnance .
There were no such factors.

Unity Theatre
Company Registration Number- 03333987
Trustees. Annual Report for the year ended 31 March 2024
Prlncipal funding sources in the year and how these support the key objectives of
the charity.
Key funders for our core activity in the period were Arts Council England and Liverpool City Council. We
have secured funding from the Esmée Fairbairn Foundation to support the development of our Creative 'Pool
talent development programme until December 2023
The Senior Management team 8re working to further diversify our income streams in the coming year
through private fundraising and Commercial opportunities.
Detalls of The Independent Examlner
Malcolm Wright FCA
Member of ICAEW
13 Village Road
Higher Bebinglon
Wirral
CH63 8PP
Statement of the Directors, and Trustees, Responsibilities
The charity's Iruslees are responsible for the preparation of the accounts in a¢cordanGe with the terms of the
Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
Notwithstanding the explicit requirement in the extant slalutory regulalions,Ihe Charities (Accounts and
Reportg) Regulations 2008, to prepare th8 financial statements In accordance wth the SORP 2005, in view
of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility
as requiring them to follow current best practice and prepare the accounts 8ccording lo the FRS 102 SORP
(Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all
accounting periods beginning on or after 1st January 2019), (The SORP),
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial
slalements for each financial year which give a true and fair view of the state of affairs of the charity as at the
end ol the financial year and of the surplus or deficit of the charity. In preparing those financial statements
the Board 15 required lo
to prepare the accounts in accordance with United Kingdom Generally Accepted
Accounting Practice {United Kingdom Accounting Standards and applicable lawl.
select suitable accounling policies and apply them consistently..
make judgements and estimates that are reasonable and prudent.,
prepare the financial Statements on the going concern basis unless it is inappropriate
to presume th8t the charity will continue in business,.
stale whether applicable accounting standards and slalements of
recommended practice have been followed, subject to any material
departures disdosed and explained in the financial statements.,
10

Unity 31.3.24 draft 24.11.24
Unity Theatre
Company Registration Number- 03333987
Trustees. Annual Report for the year ended 31 March 2024
The law requires that the Iruslees must not approve the accounts unless they are satisfied that they give a
true and fair view of the state of affairs of the charity and ol the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose wlh
reasonable accuracy at any time the financial position of the charity and which are sufficient lo show and
explain the charity's transactions and enable them to ensure that the financi81 stÈtÈments comply wth the
Companies AGI 2006 and comply with regulations made under the Charities Act. They are also responsible
for safeguarding the assets of the charity and hence for taking reasonable steps for the prevenlion and
detection of traud and other irregularities.
The Trustees are also responsible for the contents of the Trustees. report. and the statutory rèsponsibility of
the Independent Examiner In relation to the Trustees, rèport Is limited lo examining the report and ensuring
that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial
slalemenls.
Method of preparation of accounts - Small company provisions
The financial statements are sel out on pages 1410 39.
The financial statements have been prepared implemenling the FRS 102 SORP {Statement of
Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting
periods beginning on or after 1st January 20191, {The SORPI, 8nd in accordance with the Financial
Reporting Standard 102, leffe¢live 1 sl January 20161
These financial statements have been prepared in accordance with the provisions in P8rt 15 of the
Companies Act 2006. applicable lo companies subject to the small companies regime.
This report was approved by the board of tru8tee5 on 18 December 2024.
PETER MEARNS
Direclor and Trustee
11

Unity Theatre
Report of the Independent Examiner to the Trustees of tho charitablg company on the accounts
for the year ended 31 March 2024
I report to the Trustees on my examination of the financial slalements of the charilable company on pages 14 to 39
for the year ended 31 March 2024 which have been prepared in accordance with the Gharities Act 2011 (the Act)
and wilh the Financial Reporting Standard 102, (effective 1 st January 20161 as modified by FRS 102 SORP
(Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all
accounting periods beginning on or after 1st January 20191, (The SORPI, published by the Charity Commission in
England & Wales {CCEW) and under the historical Gost convention and the accounting policies sel out on page
Respectlve responslbilities of the Trustees and the Indepèndent Examlnor and the ba81s of the report
As described on page 10. you, the charitable company's Trustees, who 8re also the Directors of the Company for
the purposes of Company law, are responsible for the preparation of the financial statements in accordance with
the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally
Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements
give a true and fair view.
The Trustees consirjer that the audit requ1rement of Section 14411) of the Charities Acl 2011 {the Act) doe8 not
apply, and that therè is no requirement in the memorandum and articles of the Gharily lor the Gonducting of an
audit, and that the accounts do not require an audit in accordan￿ wlh Part 16 of the Companies Act 2006 and that
no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As
¢onsequenGe, the Trustee5 have elected that the financial statements be subject to independent examination.
Having salisfied myself that the financial statements are not required to be audlted under any legal provision, or
otherwise, and are eligible for independent examination, il 18 my rosponsibility lo'.-
a) examine tne financial slatemenls of the charity under Section 145 of the A¢t',
bl follow the applicable procedures in the Direction¥ given by the Charity Commission under section 145151(bl
of the Acl.
Basis of Independent Examinerf8 Statement and 8cope of work undertaken
Since the charitable Gompany's gross income exceeded £250.000, the charitable comp8ny'6 examiner must ba a
member of a body listed in section 145 of the Act. I confirm that l am qualified to undertake the examination
because l am an authorised member of ICAEW, which is one of the listed bodies.
I report in respect of my examination of the charity's flnancial statements carried out under 8145 of the Act In
carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under
section 1451Sllbl of the Act setting out the duties of an independent examiner in Telation to the conducting ol an
independent examination. An Independent examination Includes a review of the accounting records kept by the
charitable company and of the accounting systems employèd by the charitable company and a comparison of the
financial statemènts presented with those records. It also includes consideration of any unusual items or
disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters.
The purpose of the examination is to establish as far as possible that there have been no breaches of charity
legislation and that, on a test basis of evidence relevant to the arnounts and disclosures made, the financial
statements comply with the SORP.
The procedures undertaken do not provide all the evidencè that would bè required in an audit, and information
supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not
cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit
goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial slalemenls. and in particular, I
express no opinion as lo whether the financial slalements give a true and fair view of the affairs of the charity, and
my report is limited lo the rnatlers set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination
are achieved and before finalising the report l obtained written assurances from the Trustees of all material matters.
12

Unity 31.3.24 draft 24.11.24
Unity Theatre
Indèpendent Examlnerfs Statemant, Report and Oplnlon
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can
Gonfirm that-.
The accounts of this charftable company are not required to be audlted under Part 16 of Ihe Companie8 Act 2006.,
The gross Incomg ofth8 charitable company in the year ended 31 March 2024 appears to exceed Ihe sum
spec1fl8d In Sectlon 145{31 of th8 Act. namely £250000. and that l am quallfied lo act as Independgnt Examlner In
accordance with that section by virtu8 of my being a quallfied member of ICAEW;
Thls is 8 report in respact of an examinatlon carrled out under 145 of thè Act and In accordance wlth Dlrectlons
glven by the Charfty Comm13slon under $6Ctlon 145(5)Ib) of the Act whlch may b8 applicable:
and that no materlal matters have corne to my attentlon In connectlon wlth the examlnatlon olvlng me cause to
bellevo that In any materSal re8pocl:_
accountlng records were not kept In respect of the charity as requlred by SectSon 386 of the Companl8s Act
2006 and Sectlon 130 of The Charltlos Acl 2011.,
the flnanclal statements do not accord ￿￿th Ih08e records; or
the financlal statements do not comply wlth Ihe appllcable requlrements conc8mlng the form and content of
accounts set out In sectlon 396 of the Companlas Act 2006 other than any r8qulrem8nl that the accounts glv•
'true and fairf view, which is not a mattèr con$idor&d a8 part of an Ind6p8ndent examlnatlon:
have not been prepar8d In accordance wlth the methods and prfnclples set out In the FRS 102 SORP
(Statement of Recommended Pr8Ctlce for Accounllng and Reportlng by Charltlgs) 2019, applicable to all
accountlng period8 bèglnnlng on or after 181 January 20191, (The SORP).
I have no concerns and have come across no other matters In connection with the examination lo which attention
should b8 drawn In this report In order to enable a proper underslandlng of the financlal 51alements lo be reached.
81gn•d:.
Ma1￿1m Wright FCA- Independenl Examiner
ICAEW
13 Vlllage Road
Hlgher Bebington
Wirral
CH63 8PP
Thls r8POrt was signed on 16 December 2024

Unity Theatre - Statement of Financial Activities for the year ended 31 March 2024
Statement of Financial Activities (including the Income and Expenditure Account for the
year ended 31 March 2024, as required by the Companies Act 2006)
SORP
Raf
Curront yèar
Unre8trict8d
Funds
Curront ygar
Restrlcted
Funds
Curront yttar
Total Funds
Prlor Ygar
Totsl Fund$
2024
2024
2024
2023
Income & Endowments from:
Oonations & Legacies
Charitable activitie$
Investments
A1
369,629
110.269
16,557
11,138
386,186
121.407
369,814
108,252
37
A4
Total Income
479,898
27.695
507,593
478.103
Expendlturè on:
Charitable activities
B2
501,352
68,945
570,297
648,417
Total expendlture
601,352
68,945
570,297
648,417
Net Ineome for tho year
121.454)
(41,2501
162.7041
{170,3141
Not Income after transfers
A-B-C
(21,454)
41,2501
162,704)
1170,314)
Net movement In funds
(21,4541
141,2501
162,704)
1170,314)
Recon¢iliation of funds:.
Total funds brought forward
1,683,284
41,250
1,724,S34
1,894.848
Total funds carrled forward
1,661,830
1,661,830
1,724,534
The 'SORP Ref indicated above is the classification of income set out in the formal SORP documents, As required by
paragraph 4.60 of the SORP, the brought fonmard and carried forward funds above have been agreed lo th& Balance
Sheet.
A Separate Statement of Total Recognised Gains and Losses is not required as this Statement includes all
reGognised gains and1086es.
All activities derive from continuing operations
Tha nota8 attached on pagas 22 to 39 form an Integral part of these accounts.
14

Unity Theatre - Statement of Financial Activities for the year ended 31 March 2024
Unlty Theatre - Analysis of prior year total funds, as required by paragraph 4.2 of the
SORP
Prior Year
Prlor Year
Restrlctod
Fund8
2023
Prlor Yoar
Total Funds
SORP
Ref
Unrèstrictod
Fund8
2023
2023
Income & Endowments from..
Donations & Legacies
Charitable activities
Other trading activities
Investments
Other
A1
369.814
93,252
369,814
108,252
15,000
A4
A5
1 37
37
Totsl Income
463,103
15,000
478,103
Expendlture on:
Raising funds
B1
Charitable activities
82
Other
83
Tax on surplus on ordinary activil 83
Other taxation
83
610,061
38,356
648,417
Total expenditure
610,061
38,356
648,417
Nel gains on investments
B4
Net Income for the year
{146,958}
123,3561
(170,3141
Transfers bètweèn fund8
Net Income after transfers
1146.958)
123,3561
1170,3141
Net movement in funds
1146,958)
{23,3561
(170,3141
Reconciliation of funds:.
Totsl fund8 brought forward
1,830.242
64,606
1,894,848
Total funds carried forward
1,683,284
41,250
1,724,534
All aGtivities derive from continuing operations
A separate Statement of Tolal Recognised Gains and Losses is not required as this statement in¢ludes all recogni5ed
gains and losses.,
The notes attached on page3 22 to 39 fom) an integral part of these accounts.
15

Unity Theatre - Statement of Financial Activities for the year ended 31 March 2024
Unlty Theatre - Resources applied in the year ended 31 March 2024 towards flxed assets
for Charity use:_
2024
2023
Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applicalions of funds
14.820>
Net resources available to fund charitable activities
4.820)
Movements in revenue and capital funds for the year ended 31 March 2024
Revenuo accumulated funds
Unrostrlctgd
Fund8
2024
R9>tricted
Fund5
2024
Total
Funds
2024
Last year
Total Fund$
2023
Accumulated funds brought foward
140,9481
41.250
302
150.873
Recognised gains and losses before
transfers
121,454)
141,2501
182,7041
1170,314)
{62,4021
162,402)
119,441)
IFrom)ITo unrestricted revenue funds
24,709
24,709
19,743
Clo$lng revenue funds
37,693)
37,693
302
Fixod asset fund8
Designat•d
Funds
2024
Restfl¢tod
Fund8
2024
Total
Fund•
2024
Last yoar
Total Funds
2023
At 1 April
Transfer Itollfrom revenue funds
1,724,232
124,709)
1.724,232
{24.709)
1.743,975
{19,7431
At 31 March
1,699,523
1,699,523
1,724,232
The purposes of the transfers to fixed asset funds are described in Note 21 to the accounts and under the 8ccounllng
policy 'Accounting for capital grants and fixed asset fund$'.
Summary of fund8
Unrè$tri¢t•d
and
008lgnat8d funds
2024
Ro$trlctod
Funds
Totsl
Fund¥
Last Year
Total Fund$
2024
2024
2023
Revenue accumulated funds
Fixed asset funds
{37,693}
1,699.523
(37.6931
1,699,523
302
1,724,232
Total fund8
1,661,830
1.661.830
1.724.534
The notes attaGhed on pages 22 to 39 form an integral part of these accounts.
16

Unity Theatre - Statement of Financial Activities for the year ended 31 March 2024
Unity Theatre
Income and Expenditure Account for the year ended 31 March 2024 as required by the
Companies Act 2006
2024
2023
In¢ome
Income from operations
507,593
478,066
Investment income and interest
Interest receivable
37
Gr￿$ Income In the year before exceptlonal Stsm8
507,593
478,103
Gross Income In the yèar including exceptional Item8
507,593
478,103
Expondlture
Charitatile expenditure, excluding depreciation and am0￿'satIon
Depreciation and amortisalion
Governance costs
Interest payable
Realised losses on disposals of social investments which are programme relalec
543,164
24,709
2,375
49
621,219
24,563
2,635
Total expendlture in the year
570,297
648,417
Net Income before tax In the flnancial year
{62,7041
{170,3141
Tax on surplus on ordinary activities
Net Income aftèr tax In the flnanclal year
162,704)
(170.314)
Retained surplus for the flnancial year
(62,7041
(170,314)
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and
Expenditure account have been adapted to reflect the special nature of the charity's activities,
The not•s attached on pages 22 to 39 fomi an Integral part of these accounts.
17

Unity 31.3.24 draft 24.11.24
Unity Theatre - Balance Sheet as at 31 March 2024
SORP
Ref
Notes
2024
2023
Ftxed assets
Tangible assets
11
1,699,521
1,724,230
Curront assets
Stocks
Debtors
Cash al bank and in hand
B1
82
B4
1,647
33,936
23,300
1.647
26,123
57,158
13
Total current assets
58,883
84,928
Creditorn: amounts folling due wlthin
one year
14
C1
gS,574
{84,824}
Net Current assets
137,6911
304
The total ngt 4880ts of the charlty
1.661,830
1,724,534
The total net a8s8ts of the charity are funded by the funds of the charfty, as follows:.
Rostrlcted funds
Restricted Revenue Funds
18
D2
41,250
41,250
Unrèstrlcted Funds
Unrestricted Revenue Funds
18
D3
137,693)
140,9481
137,6931
{40.9481
Deslgnated Funds
Designated Fixed Asset Funds
18
D3
1,699,523
1,724,232
1,699,523
1,661,830
1,724,232
1,724,634
Total charlty funds
The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal SORP
documents. As required by paragraph 4.60 of the SORP, the brought fomard and carried forward funds above
have been agreed to the SOFA..
The directors are satisfied that tne company Is eniitled to exemption from tne requirement to obtaln an audlt under
section 477 of the Companies Act 2008.
The member has not required the company to obtain an audit in accordance ￿th section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies AGt 2006
with respect to accounting records and the preparation of accounts.
The charity is subject to Indepenrjent Examination under charity legislation, and the report of the Independent
Examiner is on page 13.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act
2006. applicable to companies subject lo the sm811 companies regime.
PETER MEARNS
Trustee
Approved by the board of trustees on 16 December 2024
The notes attached on pages 22 to 39 form an inte9ral part of these accounts.
18

Unity Theatre
Cash Flow Statement for the year ended 31 March 2024
2024
2023
Cash flows from operating activitios
Net cash provided by operating activities as shown below
{33,858
1145,788}
Cash flows fmm investing actlvlties
Inte￿st received
37
Purchase of propety, plant and equipment
14,820)
Net cash provided by Inv8Sting actlvltlos
14,7831
Cash flows from flnancing activiti8$
Not cash provid•d by flnanclng activltles
Overall Cash provlded by all activitles
A+8+C
33,858
1150,5711
Cash movements
Change in Gash and cash equivalents from a¢livities in the
year ended 31 March 2024
{33.858)
{150,571}
C88h and cash equlvalenls al 1 Aprll 2023
57,158
Change in cash and cash equivalents due to exchange rate movements
Cash at bank and in hand le68 overdrafts at 31 March
23.300
150,571
19

Unity Theatre
Cash Flow Statement for the year ended 31 March 2024
Unity Theatre
Cash Flow Statement for the year ended 31 March 2024 - Continued
Reconciliation of net incom• to net cash flow from operating activities
Net income as shown in the Statement of Financi81 Activities
{62.704)
(170,314)
Adjustmènts for :.
Depreciation charges
Write downs of investments
Net unrealised losses on investment assets
Dividends, interest and rents from investments
Decrease in debtors
Increase in creditors, excluding loans
24,709
24.563
(37}
{7,813)
11,950
Net cash pmvlded by operating actlvltles
(33,858
145,788
Analysls of cash and cash equivalents
2024
2023
Cash in hand at lor the year ended 31 March 2024
Notice deposits Iless than 3 months)
23,300
57,158
Total cash and cash equivalent8
23,300
57,158
Analysis of chang• in net debt
Atstart
Cash
Flows
At end
of yoar
23,300
(33,858)
of year
57,158
Cash
133.858>
(33,858)
Total
57,158
33,858
33,858
20

Unity Theatre
Notes to the Accounts for the year ended 31 March 2024
1 Accounting policies
Policies relating to tha pmduction of the accounts.
Basls of preparatlon and accountlng conventlon
The accounts have been prepared on the accruals basis, under the historical cost ¢onvention, and in accordance
with the Financial Reporting Standard 102, (effective 1st January 20161 and 'FRS 102 SORP {Statement of
Recommended Practice for Accounting and Reporting by Chariliesl 2019, applicable to all accounting periods
beginning on or after 1st January 2019), (The SORP}, published by the Charily Commission in England & Wales
{CCEWI , and In accordance with all applicable law In the charity's jurisdiclian of regislralion. except that the charity
has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended
Practice for Accounting and Reporting by Charilie512019, applicable lo all accounting periods beginning on or
after 1st January 2019}, (The SORPI, in preference to the previous SORP, the SORP 2005. which h28 been
withdrawn, no￿lthstandIng the fact that the extant statutory regulations, the Charities (Accounts and Reports)
Regulations 2008 refer explicitly lo the SORP 2005. This has been done lo accord with current best practice.
Golng Concern
There are no uncertainties about golng concern.
Rlsk8 and future a88umptlon8
The charity is a public benefit entity.
Pollcies relating to categorles of Income and income recognition.
Nature of Income
Gross Income represents the value, nel of value added tax and disGounts, of goods provided to customers and
work c8rried out in respect of services provided to customers.
Categoriès of Income
Income is categorised as income from exchange transactions (contract In¢om&l and income from non-excnange
transactions {giftsl, investment income and other income.
Income from exchange transactions is received by the ¢h8rity for goods or services supplied under contract or
where entitlement is subject lo fulfilling performance related conditions. The income the charity receives is
approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-ex¢hange transaction is where the charity receives value from the donor without providing
equal value in exchange, and includes donations of money, good8 and services freely given without giving equal
value in excttange.
Income recognitlon
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activits.es
(SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or a
reduction in its liabilities and only when the charity has legal enlitlemenl. the income is probable and can be
measured reliably.
Inoome subject to terms and conditions which must be met before the charity is entitled to the resources is not
re¢ognised until the conditions have been met.
All income is accounted for aross. before deductino anv related fees or costs.
21

Unity Theatre
Notes to the Accounts for the year ended 31 March 2024
Accounting for deferred income and income received In advance
Where terms and cond￿tIonS relating to income have not been met or unGertainly exists as lo whether the charity
can meet any terms or conditions otherwise within ils control, income is not recognised but is deferred as a liability
until it is probable that the terms or conditions imposed can be met,
Any grant that is subject to performance-related conditions received in advance of delivering the goods and
services required by that condition. or is subject to unmet conditions wholly outside the control of the recipient
charity, Is accounted for as a liability and shown on the balance sheet a5 deferred income. Deferred income is
released to income in the reporting period in which the performance-related or other conditions that limit recognition
are met.
When income from a grant or donation has not been recognised due to the conditions applying lo the gift not being
wholly within the control of the recipient charity, il is disclosed as a Gonlingent asset if receipt of the grant or
donation is probable once those conditions arè mel.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time
periods concerned,and. where applicable, is accounted for as a liability and shown on the balance sheet as
deferred income. When grants are received in advance of the expenditure on thè activity funded by them, bul there
are no specific time related conditions. then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent
recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes
probable
Policies relating to expenditure on goods and 8etvice8 provided to the charity.
Recognition of liabilltles and expèndlture
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a
past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement,
and when the amount of the obligation can be measured or reliably estimated..
Liabilities 8rising frorn future funding commitments and construclive obligations, In¢lud1ng performance relatèd
grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give
rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to
reflect any increases in Ilabilllles, and is decreased by the ulilisalion of any provision wlhin the period, 8nd
reversed if any provision is no longer required. These movem8nts are charged or credited lo the respective funds
and activities to which the provision relates.
Allocatlng costs to actlvltles
Direct costs that are specifically related to an activity arè allocated to Ihat a¢livity. Shawd direct costs and support
costs are apportioned between activities.
The basis for apportionment. which is consistently applied, and proportionate to the arcumslances, is
Staffing - on a per capita basis, based on the number of of people employed within any partiular activity.
Premlsos related costs - on the proportion of floor area occupied by a particular activity
Non specific support costs - on the basis of the usage of resources. in terms of lime taken,
capacity Used, request made or other measures
Policies relating to assets, liabilities and provisions and oth•r matters.
Tangible flxed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as
described above. Cost value includes all costs expended in bringing the asset into ils intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual
value over their estimated useful lives.
Leasehold premises
Fixtures and fittings
Computers
1 VD Straight line
25 °/0 Straight line
33.33 °/0 Straight line
22

Unity Theatre
Notes to the Accounts for the year ended 31 March 2024
Stocks and work in progress
Stock is valued at the lower of GQSt and net realisable value.
Debtor8
Debtors are measured at their recoverable amount8 at the balance sheet date.
Creditor8 and provisions
Creditors are measured at their payable amounts at the balance sheet date.
Cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances,
whether in credit or overdrawn. are shown at the amounts properly reconciled to the bank statement5.
Fund Accounting
Unrestricted funds are available for use al the discretion of the tfustees in furtheranGe of the general objectives of
the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an
appeal or as implied by law.
There are no endowment fund8.
2 Liability to taxatlon
The Trustees consider that the charity satisfies the lest8 set out in PaTagraph 1 Schedule 6 of the Finants Act 2010
for UK corporation tax purposes. Accordingly, the Charity is potentially exempl from taxation in respect of income or
capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains AGI 1992. to the extent that such income or gains are applied exclusively
on the specific charitablp objects of the charity and for no other purpose.
3 Windlng up or di8solutlon of the charity
If upon winding up or dissolution of the charity there remain any assets. after the satisfaction of all debts and
liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or
bodies having 3irni18r objects to the charity.
4 Signiflcance of financial instruments to the charity's P08ition
Theie are no significant implications of such matters.
Net surplus before tax in the financial year
2024
2023
The net surplus before tax in the financial year is staled after charging'.-
Depreciation of owned fixed assets
Pension Costs
24.709
5.409
24,563
8,372
23

Unity Theatre
Notes to the Accounts for the year ended 31 March 2024
6 Interest payable
2024
2023
Interest payable
7 Staff costs and 8moluments
Salary costs
2024
2023
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employers pension Gosts
289,801
15,968
5,409
248,429
21,854
6,372
Total 8alarie8, wages and related c08ts
311,178
276,655
Numbers ol full tlme employees or full time equlvalents
2024
2023
The average number of total staff employed in the year was
37
25
The average number of part time staff employed in the year was
The average nurnb6r of full lime staff employed in the year was
The eslimaled full lime equivalent number of all staff employed in the year was
29
13
25
The estlmated equlvalent number of full flme staff deployed In dlfferent actlvlties In the yèar was...
Engaged on charitable activities
Engaged on publicity activities
Engaged on management and administratlon
25
The estimated full time equlvalent number of all staff employed as above
13
25
No employees received emoluments {excludin9 pension costs) in excess of £60.OIJO per annum.
8 Remuneration and payments to Trustees and pernons connected with them
No trustees or persons connected with them received any remuneration from the charity. or any related entity.
9 Trustoes, exp•n8eg
The expènses reimbursed lo trustees, OT
paid directly lo third parties, in the current
or prior year, was as shown below.
2024
2023
The amount reimbursed to trustees
260
The nature of the trustees, expenses was the reimbursement of travel expenses.
The number of trustees, to whom expenses were reimbufsed was nil12023'. 21
24

Unity Theatre
Notes to the Accounts for the year ended 31 March 2024
10 Deferred income- Restricted funds
Current Year
Oponlng
Deferrals
Roleasèd
Receivod
Doforrod
from prlor
yèar8
le88 reloasgd
in year
at y•ar end
Backstage Trust
Patricia May Memorial Fund
The Granada Foundation
Onward community Foundation
18.443
3.000
2,000
1,500
Total
24,943
2024
2023
Tha80 doferrals are Included In credltor8
24,943
11 Tangible fixed assets
Land and
Buildlngs
Cuff•nt Y•ar
EquSpmont & Compuler
furnlture
equipment
Total
Cost
At 1 April 2023
2,057,877
267,290
8,950
2,333,917
At 31 March 2024
2.057.677
267,290
8,950
2,333,917
Depreciation
At 1 April 2023
Charge for the year
342.537
20,577
282,888
1,149
4,282
2,983
609,687
24,709
At 31 March 2024
363,114
264,037
7,245
634,396
Net book value
At 31 March 2024
1,694.563
3.253
1,705
1,699,521
At 31 March 2023
1,715,140
4,402
4,688
1,724,230
12 Stocks & Work In Progre88
2024
2023
Stocks before write downs
1,847
1.647
13 Debtors
2024
2023
Trade debtors
Prepayments and a¢¢rued income
Other debtors
5,758
20,595
7.583
9,046
17,077
33,936
26,123
25

Unity Theatre
Notes to the Accounts for the year ended 31 March 2024
14 Creditors: amounts falling due within ona year
2024
2023
Trade Creditors
Accruals
Deferred Income - Restricted funds
PAYE, NIC VAT and other taxes
other creditors
21,358
18,688
24,943
25,983
5,604
59.505
2,589
20,861
1,669
96,574
84,624
15 Income and Exponditura aeeount summary
2024
2023
At 1 Aprll 2023
Surplus after tax for the year
1,724,534
162,7041
1,894,848
{170.314)
At 31 March 2024
1.661,830
1,724,534
16 No related party tran8actions
There were no transactions with related parties in the year.
17 Particulars of how particular funds are repr88ented by assets and liabilities
At 31 March 2024
Unr￿trICted
funds
D••lgnatgd
funds
Rgstriet•d
Totsl
Fund•
fund
Tangible Fixed Assets
Current Assets
Current Liabilities
{2}
58,883
196,5741
1,699,523
1,699,521
58,883
(96,574)
137,693)
1,699,523
1.661.830
At 1 Aprll 2023
Unrostrlctgd
funds
D•#ignatsd
funds
Ro8trictèd
fundB
Total
Fund8
Tangible Fixed Assets
Current Assets
Current Liabilities
121
43,678
(84,624)
1,724,232
1,724.230
84,928
(84,624)
41.250
40.948
1.724,232
41,250
1,724,534
26

Unity Theatre
Notes to the Accounts for the year ended 31 March 2024
18 Change in total funds over the year as shown in Note 17 analysed by individual funds
Funds brought Movèment in
Tran8fors
forward from
funds in 2024 botsyegn funds
2023
in 2024
Funds Carrled
forward to
2025
Soo Nots 19
S&0 Nota 20
Unrestricted and deslgnated funds...
Unrestricted Revenue Funds
Designated Fixed Asset Funds
140,948)
1,724,232
(21,4541
24,709
(37,693)
124,709> 1,699,523
Total unre8trlcted and desl9nated fund$
1,683.284
(21,454)
1,661.830
Restrlcted funds...
Esm8e Fairbalrn Foundation
Culture Liverpool
26,250
15,000
128,250}
115,000)
Total r08trlcted fund8
41,250
141.2501
Total charlty fund8
1,724,534
62,704
1,661,830
19 Analysis of movements in funds over the year as shown in Note 18
other
OainJ &
InGom•
Exynditure
Movernent
In fund8
2024
Los8e8
2024
2024
2024
Unrestricted and de$ign8ted funds...
Unreslricled Revenue Funds
479.898
{501,352)
(21,454)
Restrlcted funds...
E8mee Fairbairn Foundation
Culture Liverpool
Backstage Trust
126,250)
126,138)
118,5571
(26,2SO)
115,000)
11.138
16,557
507,593
(570,2971
(62,704)
20 Detalls of tran8fer8 between funds
The transfers shown In note 18 above are...
2024
Tol{froml Unrestricted Revenue Funds in accordance with the accounts'ng policy 'Accounting for
capital grants and fixed asset funds,.
Tol{froml Designated Fixed Asset Funds
24,709
{24,7091
Net transfers
27

Unity Theatre
Notes to the Accounts for the year ended 31 March 2024
21 The purposes for which the funds
Unrestrlcted and deslgnated funds...
These fLtnds are held for the meeting Ihé objectives of the charity, and
to provide reserves for future 8Ctivities, and , subject to charity
legis18tion. are free from all restrictions on their use.
The purpose of these funds is described under the accounting policy
'A¢counting for capital grants and fixed asset funds..
Unrestrided Revenue Funds
Designated Fixed Asset Funds
Restricted funds...
This funds "Creative Pool.. Unity's programme for development of
creative opportunities. The trustees have agreed to fund part of the
expenses from the general fund.
The Culture Liverpool Grant was to deliver the Eurovision programme
in May 2023, where Unity hosted performance5 from Ukrainian artists.
Esmee Fairbairn Foundation
Culture Liverpool
22 Ultlmate controlling party
The charity is under the control of ils legal members.
Every member of the charity is obliged lo contribute such amount ag may be requlred not exceeding £1 to the
assets of the company in the event of its being wound up while he or she is 8 membèr, or within one year after he
or she ceases to be a member.
28

Unity Theatre
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the
SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
23 Donations, Grants and Legacies
Curront year
Unrestrlcted
Funds
Currènt yoar
Restricted
Funds
Currant yoar
Total Fund¢
Prior Ygar
Total Funds
2024
2024
2024
2023
Donatlons and gifts from individuals
Small donations individually less than £1000
Community Foundation for Merseyside
Bundobust
2,193
5,000
2.000
2,193
6,000
2.000
14,409
Totsl donatlons and glfts from
individuals
9,193
9,193
14,409
Current yo•r
unrostri¢ted
Funds
Current y￿r
è8tricteu
Funds
Current ypgr
Total Funds
Prlor Y•4r
Total Fundo
2024
2024
2024
2023
Revenue grants from government and
publlc bodie¥
Arts Council England
Liverpool City Council
277,005
80.000
277,005
80,000
277,005
74,400
Total publlc Sector revenue grants
357,OOS
357,005
351,405
Current y9ar
Unrestrict
Fund8
Curront y¢ar
R•$triGted
Funds
2024
eurront year
Tot•1 Fund8
Priory￿1
Total Fund•
2024
2024
2023
Revenuo grants and donatlon8 from
non publlc bodles
Culture Liverpool
Greg Greenidge Memorial Trust
Kirsten Scott Memorial Trust
Onward Cornmunity Foundation
Patrick May Memorial Fund
16,557
16,557
2,431
1,000
2,431
1,000
250
3,750
Total private sector revenue grants
3,431
16,557
19,988
4,000
29

Unity Theatre
Detailed analysls of Income and expendlture for the year ended 31 March 2024 as required by the
SORP 2015
Revenue grants and donations from non public bOdi6s Ilnclude Gift Aid donatlons from
subsidiaries)
Prlor Year analysis
Prior Y•ar
Prlor Yèar
Prlor Yg4r
Unr95trlcted
Funds
Restricted
Funds
Totsl Funds
2023
2023
2023
Totsl Donations, Grants and
Legacies
A1
369.629
16.557
386,186
369,814
24 Income from charltable actlvitie8 - Tradlng Actlvltles
Current year
Currènt year
Unrestrlcted
Fund8
2024
Currant year
R98trictgd
Funds
2024
Current year
Total Funds
Pr5or Year
Total funds
2024
2023
Prlmary purpose and anclllary tradlng
Bar sales
20,802
20.802
25,385
Commercial hire and services
Creative event income
53,468
35,999
53,468
35,999
24,766
43,101
Total Prlrnary purpo80 and ancillary
tradlng
110,269
110,269
93,252
Curront year
unr98tricted
Funds
Current y•ar
estrictea
Funds
Current year
Totsl Fund8
Prlor Yèar
TotJl Fund8
2024
2024
2024
2023
Performance related grants from publlc
bodies to fund charitable activities
Culture Liverpool
11,138
11,138
15,000
Totsl performan¢o related grants from
public bodies
11,138
11,138
15,QOO
30

Unity Theatre
Detalled analysls of income and expenditure for the year ended 31 MarGh 2024 as required by the
SORP 2015
Performance related grants from publlc bodles to fund charitable activities - Prior Year anal￿19
Prlor Year
Prlor Year
PriorY¥ar
Unrestrlcted
Fund¥
Restrlctod
Funds
Total Funds
2023
2023
2023
Prlor Yoar
15,000
15,000
Unrostricted
Fund¥
Re8trl¢ted
Funds
Total Fund8
Prlor Year
Total Funds
2023
2024
2024
2024
Total Charitable Income from funders:.
Current year - Income from funderg
11,138
11,138
15,000
Prlor year
Prlor Yg•r
Prlor Year
Prior Y•ar
Unro8trlcted
Funds
Restrlcted
Funds
Total Fund•
2023
2023
2023
Prlor Year . Income from funders
15,000
16.000
25 Total Income from charltable actlvltles
Curfont yéar
unrestricted
Fun(18
Current year
NestriGio0
Funds
Currgnt year
Toial Fund8
Prlor Yèar
Current year
Total Funds
2024
2024
2024
20YJ
Total income from charitable trading
Income from funders
110,269
110,269
11,138
93,252
15,OL)O
11,138
Total from charitable activities
A2
110,269
11,138
121,407
108,252
31

Unity Theatre
Detailed analysis of income and expenditure for the year ended 31 March 2024 as roquired by the
SORP 2015
Income from charltable activitles . Prior Year analysls
Prlor Year
Unrestrictèd
Funds
Prlor Yèar
Restrict9d
Funds
Prlor Ygar
Prlor year
Total Funds
2023
2023
2023
Total income from charitable trading
Income from funders
93,252
93,252
15,000
15,000
93,252
15,000
108,252
26 Investmènt Income
Currgnt year
unMstrict•d
Funds
Current y9ar
K•stnctod
Fund8
Curront y•ar
Total Fund8
Prior Year
Total Fund8
2024
2024
2024
2023
Bank Interest Receivable
37
Total investment income
A4
37
27 Expenditure on charitable activitie8- Direct 8pending
Current year
unrestricte
Fund8
Curr•nl year
estricied
Fund8
Curront yg•f Prlor Yoar
Total Funds
Total Funds
Current Year
2024
2024
2024
2023
Gross wages and salaries- charitable
activities
Bar stock and consumables
Community event expenditure
Creative event expenditure
Production costs and box office fees
Freelancers direct costs
Access costs
67.507
5,780
73,287
90,733
9,697
10,871
22,015
10,708
819
9,697
10,871
27,934
27,624
819
11,936
11.159
61,849
8.916
5.919
16,918
5.665
Total direct spending
B2a
121,616
28,617
150,232
190.258
Prior Year
Unr98triet•d
Funds
Prlor Year
trictea
Funds
Prior Yoar
Total Funds
Prior Year
2023
2023
2023
Gross wages and salaries - charitable
activities
82,136
8,597
90.733
Total direct Spending
82a
181,661
8,597
190,258
32

Unity Theatre
Detailod analysls of income and expenditurg for the year ended 31 MarGh 2024 as required by the
SORP 2015
28 Support costs for charitable aGtiviti68
Current yoar
unrgsiricte
Funds
Curront ygar
rtestricte
Fund8
Current yèar
Prior Year
Total Funds Total Funds
Current Year
2024
2024
2024
2023
Employee costs not included in direct costs
Salaries - Adminislralive staff
Training and welfare and health and safety
Freelancers overhead c05t
167,321
6,419
1,150
16,863
184,184
6,475
2,961
192,939
12.233
1,991
1,811
Premlses Expenses
Rates and water charges
Light heal and power
Cleaning and waste managèmént
Premises repairs, renewals and
mainlenanGe
Insurance
2,417
15,919
12.009
2.417
15,919
12.009
2,129
21,839
14.698
18.494
14.044
18,557
30,601
8,471
8,471
7,498
Admlnlstrative overheads
Telephone, fax and internet
Office adminislralion Gosls
Subscriptions, licence and seNicing
Hire of equipment
Marketing salaries
Advértising and m8rk8ting
4,500
1,485
6,185
933
50.100
16,294
4,500
1,486
6,185
933
53,707
17.728
4,222
12,789
45
4,632
76,964
23.606
3,607
1,434
Pmfesslonal fees paid to the Auditor or Independent Examlner In addition to audlt
and examination fees
As detailed in Note 29
39,032
39,032
29,237
Pmfessional fees paid to advisors other than the auditor or examiner
Accountancy fees other than examination
or audit fees
Other le9al and professional
2.570
3,899
3,899
4,625
Financial costs
Bank charges and other financi81 fees
2,426
2,426
450
Depreciation & Amortisation in total for the period
Interest payable
24,709
24,709
24,563
49
49
Support C06t6 before reallocation
377,362
40,328
417,690
456,624
Total support costs - Current Year
377,362
40,328
417,690
455,524
The basis of allocation of costs between activities is described under accounting policies
33

Unity Theatre
Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the
SORP 2015
Curr¢nt year
Unrnstrlctgd
Funds
2024
Current yèar
R￿triCtsd
Funds
Prior Y¢ar
Tot41 Fund8
Prfor Year
2024
2023
Employee costs not Included in direct costs
Salaries - Administrative staff
174.196
18,743
192.939
Premises Expenses
Premises repairs. renewals and
maintenance
15,108
3,386
18,494
Admlnistratlve overheads
Marketing salaries
Advertising and marketing
71,694
21,248
5,270
2,360
76,964
23.608
Support costs before reallocation
425,765
29.759
455,524
Total Support CO8t8 - Prlor Year
425,765
29,759
455,524
The basis of allocation of c05ts between aGtivilies is de8Gribed under 8¢counting policies
29 Othor Expendlture - Governance costs
Currènt year
unr&$tri¢tea
Funds
Currènt year
tr$tri¢to0
Fund¥
2024
Gurrent yèar
Total Fund
PTIOT Year
Total Funds
Current Y•ar
2024
2024
2023
Independent Examiner's fees
Trustees, expenses
2,375
2,375
2,375
260
Totsl Governance cogt8
2,375
2.375
2,635
Professional fees paid to the Auditor or Independent Examlner in addition to audit
and examination fees
Currgnt year
Unrestrictod
Funds
Currgnt ygar
Rostrlcted
Funds
2024
Currgnt year Prlor Y￿r
Total Funds
Total Fund$
2024
2024
2023
Other financial services
39,032
39,032
29,237
Total additional fees included in
support costs at Note 28
39,032
39,032
29,237
34

Unity Theatre
D8tailed analysis of income and •xpenditure for the year ended 31 March 2024 as required by the
SORP 2015
30 Total Charitable expenditure
Curront year
unresirict8d
Funds
Current year
rtèstrictea
Funds
Currènt yoar Prior Yèar
Totsl Funds
Total Fund$
Current Year
2024
2024
2024
2023
Tot81 direct spending
Total support costs
Total Governance costs
82a
B2d
B2e
121,615
377.362
2,375
28.617
40,328
150.232
417,690
2.375
190.258
455,524
2,635
Total charltable expendlture
B2
501,352
68,945
570,297
648,417
Prior Year
unrostrictsd
Fund#
Prlor Yoar
Restrictgd
Fund8
Prlor Ye8r
Total Fund•
Prior Year
2023
2023
2023
To181 direct spending
Total support costs
Total Governance cost8
B2a
B2d
B2e
181,661
425,765
2,636
8,597
29,759
190,258
455,524
2,638
Total charltable èxpendlture
82
610,061
38,356
648,417
35

Unity Theatre
Activity analysis of Income and expenditure for the for the year ended 31 March 2024
This analysis is classsified by activity and not by conventional nominal descriptions.
31 Analysis of income by activity
SOFA ref
2024
2023
Activity
Income from charltable activitie$
Primary purpose and ancillary trading
121,407
108,252
Summary of Total Incorne, Includlng the items above
Charitable activities
Donations & Legacies
Investment income
A2
A1
A4
121,407
386,186
108,252
369,814
37
Total Income as shown In the SOFA
507,593
478,103
Categories of income
Income from exchange Iran58clions
507.593
478.103
32 Analysls of charltable expendlture by actlvlty
Activity
Direct
costs
Support
costs
Grant
funding of
activities
2024
Total
Total
2024
2024
2024
2023
Primarypurpose and anclllary tradlng
Direct Gosts
Employee costs not included in direct (
Premises expenses
Administrative overheads
Professional fees
Financial ¢o$ls
150,232
150,232
193,620
69,417
84,538
42,931
27,184
190,258
207,163
64,658
122,258
36,432
25.013
193,620
69,417
84,528
42,931
27.184
Total Prlmary purpose and anclllary
trading
150,232
417,690
667,922
645,782
36

Unity Theatre
Activity analy616 of Income and expenditure forthe for the year ended 31 March 2024
Summary of charitable costs by activity
Direct
costs
Support
costs
Grant
funding of
activiti8s
2024
Total
Total
2024
2024
2024
2023
Totsl Primary purpose and ancillary tra
Total Governance costs as detailed in
Note 29
150.232
417,690
567,922
645,782
2,375
2,375
2,635
Total charltable expenditurg
150,232
420,085
570,297
648,417
The basis of allocation of costs between acliwties is described under accounting policie6
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 30
Analys18 of 8UPPOrt and governance costs by charitable a¢tiviti08
Governanc¢ Flnance
Human
Other
Re80ufGe8 Overhead8
Total
Activity
Primary purposè and ancillary trading
2,375
27,184
193,620
196.886
420,065
33
Governance costs
Governance
costs
Governanco
costs
2024
2023
Other Expenditure - Governance costs as detailed in Note 29
2,375
2,635
34 Carrylng value of work In progres3 analysed between a¢tlvitles
2024
2023
Primary purpose and ancillary trading
1,647
1.647
37