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← Unity Theatre

2025-03-31-accounts

Company Registration Number - 03333987

The Charity Registration Number is :- 1062463

Unity Theatre

Report and Accounts

31 March 2025

Unity Theatre

Report and accounts for the year ended 31 March 2025

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 13
Independent Examiner's Report 15
Funds Statements:-
Statement of Financial Activities 17
Statement of Financial Activities - Prior Year statement 18
Movements in funds 19
Revenue Funds 19
Fixed Asset funds 19
Income and Expenditure account 20
Balance sheet 21
Cash flow statement 22
Notes to the accounts 23

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

The Trustees present their Report and Accounts for the year ended 31 March 2025, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- Unity Theatre.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1062463.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

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 restrictions in the governing documents on the operation of the Charity or on its 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 such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

1 Hope Place Liverpool, L1 9BG Telephone 01517094988

Email Address info@unitytheatre.co.uk Web address www.unitytheatreliverpool.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 the date the report was approved were:-

S Birkett (appointed 19 June 2025) D Bye (appointed 19 June 2025) M Cavanagh (appointed 19 June 2025)

E Edwards H Jeffery (appointed 31 July 2024)

B Maia (appointed 19 June 2025)

P Mearns (appointed 31 Jul 2024) U Patel (appointed 19 June 2025) E Perez (appointed 19 June 2025) D Sebuyange

LC Tellwright (appointed 31 July 2024)

1

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

The following persons served as Trustees during the year ended 31 March 2025 :-

Trustees who also served during the period and their dates of resignation during the year were

Name

L Clark (resigned 7 July 2025) S Jones (resigned 23 September 2024) A Marshall (resigned 23 September 2024) L Mooney (resigned 19 June 2025) A Perera (resigned 11 February 2025)

All the trustees are also members of the charity.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

“To advance the education of the public in all aspects of the art of drama, dance, mime 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 distinction of age, sex, race, political or religious or other opinions, by associating with statutory authorities, voluntary organisations, institutions and inhabitants and to promote all or any objects for the benefit of the community which now or hereafter may be deemed by law to be charitable.”

The main activities undertaken in relation to those purposes during the year and to further the charity's purpose for the public benefit.

Unity Theatre aims to:

Our purpose is to share the stories of diverse individuals, working across three core areas:

2

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

The short term and longer term aims and objectives and the charity's strategies for achieving its aims and objectives in the future including the resources used in the activities undertaken.

To achieve these objects in 2024/25, Unity:

The Trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit when planning the charity’s activities, setting objectives and reviewing achievements for the year.

Unity’s long-term vision is that people from communities who are under-represented in the arts can create, share and experience theatre in Liverpool and beyond.

For the 2024–2030 period, the Board has agreed strategic priorities which provide the framework for this report and Unity’s future development. These include:

The main achievements and performance of the charity during the year, how the achievements during the year measure up to the objectives set and the degree to which the achievements and performance during the year have benefited wider society and the beneficiaries of the charity.

Headline impact

Between April 2024 and March 2025 Unity:

These figures demonstrate both the scale of Unity’s programme and its commitment to ensuring that people who face barriers to the arts can still access high-quality creative experiences.

3

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Artistic programme and audiences

Unity delivered a diverse programme of 130 shows during the year, spanning new writing, physical theatre, comedy, family work, festivals, scratch nights and late-night events. 90 of these performances were presented by local artists and companies, reflecting Unity’s role as a home for Liverpool’s creative community.

The year began with an Open House event which brought over 300 people through the building to share what they wanted from Unity’s future. Key messages included a desire for the return of family work, a clearer Unity identity, more opportunities for local artists and activity celebrating the building’s heritage. These community priorities directly informed programming and project development for the rest of the year.

Programme highlights included:

• Hosting work and partnerships with companies and festivals such as Ugly Bucket, RAWD, 20 Stories High Youth Theatre, Liverpool Improvisation Festival, Liverpool Arab Arts Festival, DaDa, LEAP Dance, LatinX (Luma Creations), KAYD Somali Arts and Culture, Liverpool Irish Festival, Teatro Pomodoro and others. • Presenting an ACE-funded production of Krapp’s Last Tape with former Unity Artistic Director Graeme Phillips, which attracted around 300 audience members over two days and reconnected many long-term supporters with the theatre.

Audience demand rebuilt strongly over the year. During the Autumn season (September–November), overall audience levels averaged approximately 67% of capacity across the programme, supported by increased website traffic and online engagement at the time of the season launch.

Accessibility remained central to the programme. The Autumn season included nine captioned shows, six BSLinterpreted performances and five shows with audio description, alongside relaxed performances and targeted ticket offers.

Unity pursued an affordability agenda throughout the year, combining:

Audience and artist feedback consistently described Unity as:

“a hotspot for new, exciting, experimental work, a place to meet with the creative community, open to everyone”

“the theatre that I love – quirky, diverse and highly imaginative”

“a place where audiences discover rare, thought-provoking shows not available elsewhere in the city”

4

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Artist development and sector support

Supporting local, under-represented and early-career artists remained core to Unity’s mission.

CreativePool workshops

Scratch nights and advice sessions

Up Next festival

• In March 2025, Unity presented the Up Next festival, supporting 22 artists to present new work for the first time.

Two MA students completed placements during the festival, contributing to sector workforce development and gaining valuable practical experience.

Artist feedback across the year underlined that Unity is a place where:

Community, participation and learning

Unity’s participation and community programme engaged 764 participants across the year.

Key strands included:

Targeted workshops and free ticket schemes

With support from Merseyside Arts Friends, Unity delivered free workshops and show tickets for global majority writers, queer creatives and female-identifying/non-binary LGBTQIA+ participants, linked to relevant productions. Participants reported increased confidence, skills and a sense of safety when trying new artforms, including those with additional needs such as dyspraxia.

5

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Get Creative – family programme

The Get Creative summer programme, funded by the LCVS Community Fund, offered four days of free workshops and shows for children and families:

Over 100 evaluation forms showed that 70% of families could only attend because the activity was free, illustrating how cost-of-living pressures limit access to culture. Parents described theatre as “a luxury” but “every child’s right” and stressed that free sessions were a “massive help” for families on low incomes or those returning from maternity leave.

Unity also hosted further family-friendly activity across the year, including free illustration workshops with Gill Smith and circus skills workshops with Teatro Pomodoro, designed to be accessible for children with additional needs.

KIND schools’ performances

Through a partnership with KIND, Unity offered around 900 free tickets for school performances of the Christmas show Star of Wonder, targeted at schools in areas of deprivation and special schools, including an audio-described performance for the Royal School for the Blind.

Space to Create – Barnardo’s young carers

Unity developed Space to Create with Barnardo’s, offering a series of workshops for up to 25 young carers aged 5–18. Participants explored writing, directing, music, movement, film, photography, sound, lighting and marketing, culminating in a final sharing performance. For many, this was their first visit to a professional theatre. Barnardo’s feedback highlighted the transformative impact of attending both workshops and performances for young people with limited access to cultural activity.

British Council – Rising / Piki Ake

The Artistic Director secured a British Council “Connections through Culture” grant for Rising – Piki Ake, a cross-continental youth project with Hawkes Bay Youth Theatre in New Zealand. In Spring 2025 Unity ran weekly sessions with 14 young people in Liverpool, working with a writer and physical practitioner to create original work in “call and response” with their New Zealand peers, exploring climate crisis, water and shared coastal identities.

6

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Unity as a community hub

The year also saw more community and partner groups using Unity as a base, including Women in Action, Blackburne House groups, All Things Considered mentoring, RAWD, 20 Stories High, Cheshire Dance, Pagoda Youth Orchestra and others. This created a more vibrant, year-round community presence in the building. Participants and group leaders often described Unity as “home” and spoke about being “made to feel like it is our home”, deepening their engagement with the arts.

Inclusive practice and the RAWD partnership

Unity’s long-standing partnership with RAWD (Realising Arts Worthwhile for Disabled people) remained central to its inclusive practice.

• RAWD led creative projects, workshops and performances, including a summer show and Unity’s variety night fundraiser, which raised over £2,000 for artist development and re-engaged many people with the theatre.

Disabled participants frequently describe Unity as “home” and speak of feeling part of a creative family beyond their immediate networks. This sense of belonging, combined with practical support such as accessible performances, free tickets and tailored workshops, is central to Unity’s public benefit.

Heritage Lottery Fund project

During the year Unity developed, and after year-end successfully secured, a grant from the National Lottery Heritage Fund for a multi-faceted heritage project celebrating:

The project will include a community theatre production, collaboration with professional artists and community groups, cataloguing and digitising the archive with Liverpool John Moores University, oral histories, talks and the reinstatement of original stained-glass features within the building.

Capital and infrastructure planning

Alongside artistic and participation work, Unity progressed a capital improvements programme to address urgent building needs (including flooring, roof and access), improve environmental performance and enhance audience experience, preparing for an application to Arts Council England’s Creative Foundations Fund.

Reputation, digital presence and income generation

The Autumn season launch saw a 44% increase in website users compared to August, with strong pre-sales and engagement, reflecting renewed confidence and interest in Unity’s programme. A new digital screen for the front window, funded by Merseyside Arts Friends, improved visibility of events. Initiatives including the Christmas cabaret, increased hires from local organisations and targeted fundraising events contributed to income generation and financial resilience.

Overall, 2024/25 marked a significant period of regrowth and repositioning for Unity: rebuilding audiences, reengaging artists and communities after a period of uncertainty, and putting in place the partnerships, projects and infrastructure needed to sustain its impact in the years ahead.

7

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Structure, governance and management of the charity

The methods used to recruit and appoint and for induction of new charity trustees.

New Trustees are recruited to ensure the Board maintains an appropriate mix of skills, experience and diversity. Vacancies are identified through regular skills audits and succession planning. Potential Trustees are recruited via open advertisement, targeted approaches and sector networks.

Prospective Trustees are interviewed by the Chair and/or a small panel and recommended to the Board. Appointments are made by the Board and subsequently ratified by the members at the next Annual General Meeting, in line with the Articles of Association.

New Trustees receive an induction pack containing key documents including the governing document, recent Board minutes, the strategic plan, latest management accounts and relevant policies. They are offered an induction meeting with the Chair and Executive Director and are invited to attend performances and events to gain insight into Unity’s work.

The charity's organisational structure.

The charity is a company limited by guarantee governed by its Memorandum and Articles of Association dated 11th March 1997, as amended by special resolutions dated 1st May 1997 and September 27 2016. It is a registered charity with the Charity Commission.

The members of the company are the directors and any other persons or organisations admitted to membership by the directors. Currently the only members of the company are the directors.

The Board meets at least 6 times per year to set strategy, approve budgets and policies, monitor performance and oversee risk. Certain responsibilities are delegated to sub-committees and working groups, which report back to the full Board. These include:

Finance Committee – monitors financial performance, audit, risk register, reserves and financial policies.

Artistic Advisory group – supports artistic strategy, sector engagement and partnerships.

Trustees give their time voluntarily and receive no remuneration for their role. Out-of-pocket expenses are reimbursed in line with the charity’s policy.

How the charity makes decisions and how decisions are delegated.

Day-to-day management is delegated to the Executive Director and Artistic Director, who together form the Senior Management Team. They are responsible for implementing the strategy agreed by the Board, managing the staff team, overseeing delivery of the artistic and participation programme and ensuring compliance with statutory and regulatory requirements.

Senior management personnel to whom day to day management is delegated.

The Trustees consider the Executive Director and Artistic Director to be the key management personnel of the charity. Remuneration for these posts is set by the Board, taking into account sector benchmarks, affordability, responsibilities and the need to attract and retain appropriately skilled and experienced staff.

8

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Setting pay and remuneration of key management personnel

All roles are formally reviewed prior to each vacancy being advertised, with adjustments made to 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 a range to remain competitive.

Staff pay at all levels of the organisation is reviewed annually to achieve fair salary bands and avoid discrimination.

The charity as a part of a wider network.

Unity is regularly funded by Arts Council England and Liverpool City Council.

Across our networks we foster a commitment to diversity and the employment of local creatives within communities. We are core members of The Culture Network LCR CIC, Liverpool Arts Regeneration Consortium and Shift sustainability network, plus Hope Street CIC, and the Future Arts Centres Network. Regular local creative partners include Homotopia, DaDa Fest and 20 Stories High. We work closely with Liverpool’s Everyman and Playhouse and Royal Court to strengthen the city’s creative ecology

Bankers Accountants

The Cooperative Bank, PO Box 101, 1 Balloon Street, Manchester, M60 4EP Adding Value Consultancy Limited, Bluecoat Chambers, School Lane, Liverpool

Financial review

The charity's financial position at the end of the year ended 31 March 2025

The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Designated Fixed Asset Funds
Total Unrestricted Funds
Restricted Revenue Funds
Total Funds
Net income
Unrestricted Revenue Funds available for the
general purposes of the charity		 2025
£
80,869
(44,898)
1,688,177
1,643,279
99,420
1,742,699		 2024
£
(62,704)
(37,693)
1,699,523
1,661,830
-
1,661,830

9

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Financial review of the position at the reporting date, 31 March 2025 .

Total income for the year was £629,763 (2023/24: £507,593).

Total expenditure was £548,894 (2023/24: £570,297), resulting in a net movement in funds of £80,869 (2023/24: negative £62,704).

At 31 March 2025 the charity held total funds of £1,742,699, of which £99,650 were restricted and £1,643,279 were unrestricted or designated.

Policies on reserves.

The Board reviews Unity’s reserves policy annually. The aim is to maintain sufficient unrestricted “free reserves” (those not tied up in fixed assets or designated funds) to:

In line with the 2025–2030 strategic plan, the Trustees have adopted a long-term target of building free reserves to at least £200,000, broadly equivalent to a minimum of around three months’ operating costs. At 31 March 2025, free reserves stood at negative £30k (2024: negative £37k)

The Board is committed to moving towards the target through a combination of income growth, careful cost control, surplus budgeting where possible and disciplined monitoring.

Going Concern

The Trustees have considered the charity’s budgets, cash flow forecasts and funding pipeline for at least 12 months from the date of signing these financial statements. Key assumptions include:

While the wider arts and cultural sector continue to face economic and cost-of-living pressures, the Trustees are satisfied that Unity Theatre has adequate resources and a credible plan to continue operations for the foreseeable future. Accordingly, the financial statements have been 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 are available and adequate to 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.

10

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

The major risks to which the Charity is exposed and reviews and systems to mitigate them.

The Board maintains a risk register which is regularly reviewed by Trustees and by the Finance Committee. Major risks identified include:

Financial and funding risk

• Pressure on ticket sales and trading income due to cost-of-living impacts on audiences.

Mitigation: scenario planning, active fundraising strategy, diversification of income streams, close monitoring of monthly management accounts and early intervention where performance is off track.

Building and infrastructure risk

• An ageing building with known issues (including roof, flooring and systems) and the risk of unplanned closures or expensive repairs.

Mitigation: capital planning, professional advice from architects and engineers, prioritised maintenance, pursuit of dedicated capital funding and staged works where possible.

People and capacity risk

•A relatively small staff team delivering a broad artistic, participation and building programme can be vulnerable to sickness, burnout or staff turnover.

Mitigation: workload planning, clear HR policies and procedures, investment in staff development and wellbeing, and exploration of additional funded posts to increase capacity.

Compliance and governance risk

•Ensuring ongoing compliance with health and safety, safeguarding, data protection, employment law, charity law and funder requirements.

Mitigation: up-to-date policies, regular training, external professional advice where needed, and governance work including the establishment of a Finance Committee and ongoing Board recruitment to address skills gaps.

The Trustees are satisfied that appropriate systems and procedures are in place to manage risks to an acceptable level and continue to review and enhance these arrangements.

Factors likely to affect future financial performance .

There were no such factors.

11

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Principal funding sources in the year and how these support the key objectives of the charity.

Unity’s core activity during the year was supported by:

The Trustees are grateful to all funders, partners, donors and audiences for their continued support, without which Unity’s impact would not be possible.

Plans for future periods.

Looking ahead to 2025/26 and beyond, the Trustees intend to:

• Develop Unity’s inclusive youth theatre and children and families programme, building on Get Creative, Space to Create and international youth projects, with a focus on children and young people who face barriers to participation.

• Produce at least one in-house Unity production each year, rooted in the stories of local communities and the theatre’s radical heritage, and explore longer-term producing models.

• Deliver the National Lottery Heritage Fund project, including archive and oral history work, a heritageinspired theatre production, and the reinstatement of stained-glass features, in partnership with Liverpool John Moores University and community groups.

• Progress the capital improvement programme, including essential works to stage floors, roof, access and environmental performance, and pursue external capital funding to safeguard the building.

• Strengthen governance and organisational infrastructure, including the work of the Finance Committee, a refreshed corporate governance framework, improved CRM and data systems, and ongoing Board development.

• Move steadily towards the reserves target, by controlling costs, growing earned income (box office, bar and hires), and securing new and renewed funding from trusts, foundations, public funders and individual donors.

These plans are aligned with Unity’s 2025–2030 strategy and the Arts Council England Investment Principles, ensuring that artistic quality, inclusivity, environmental responsibility and strong leadership remain at the heart of the organisation.

Details of The Independent Examiner

Matthew Brown Member of CIPFA Bluecoat Chambers College Lane Liverpool L1 3BX

12

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Statement of the Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance 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 statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with 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 according to 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 statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The law requires that the trustees 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 of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 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 prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

13

Unity Theatre

Company Registration Number - 03333987

Trustees' Annual Report for the year ended 31 March 2025

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 17 to 39.

The financial statements have been prepared implementing 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), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 12 January 2026.

PETER MEARNS Director and Trustee

14

Unity Theatre

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2025

I report to the Trustees on my examination of the financial statements of the charitable company on pages 17 to 39 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) 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 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 23.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 13, you, the charitable company's Trustees, who are 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 consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with 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 a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

Basis of Independent Examiner's Statement and scope of work undertaken

Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of CIPFA, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements 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 amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be 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 statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters 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 I obtained written assurances from the Trustees of all material matters.

15

Unity Theatre

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

The gross income of the charitable company in the year ended 31 March 2025 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of CIPFA;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in 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).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Signed:-

Matthew Brown - Independent Examiner CIPFA Bluecoat Chambers College Lane Liverpool L1 3BX

This report was signed on 12 January 2026

16

Unity Theatre - Statement of Financial Activities for the year ended 31 March 2025

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2025, as required by the Companies Act 2006)

Income & Endowments from:
Donations & Legacies
Charitable activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income for the year
Net income after transfers
Reconciliation of funds:-
Total funds brought forward
Total funds carried forward
Net movement in funds		 Current year
Unrestricted
Funds
2025
£
328,794
165,490
494,284
512,835
512,835
(18,551)
(18,551)
(18,551)
1,661,830
1,643,279		 Current year
Restricted
Funds
2025
£
135,479
-
135,479
36,059
36,059
99,420
99,420
99,420
-
99,420		 Current year
Total Funds
2025
£
464,273
165,490
629,763
548,894
548,894
80,869
80,869
80,869
1,661,830
1,742,699		 Prior Year
Total Funds
2024
£
397,324
110,269
507,593
570,297
570,297
(62,704)
(62,704)
(62,704)
1,724,534
1,661,830

As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 23 to 39 form an integral part of these accounts.

17

Unity Theatre - Statement of Financial Activities for the year ended 31 March 2025

Unity Theatre - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
Charitable activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income for the year
Net income after transfers
Reconciliation of funds:-
Total funds brought forward
Total funds carried forward
Net movement in funds		 Prior Year
Unrestricted
Funds
2024
£
369,629
110,269
479,898
501,352
501,352
(21,454)
(21,454)
(21,454)
1,683,284
1,661,830		 Prior Year
Restricted
Funds
2024
£
27,695
-
27,695
46,108
46,108
(18,413)
(18,413)
(18,413)
41,250
22,837		 Prior Year
Total Funds
2024
£
397,324
110,269
507,593
570,297
570,297
(62,704)
(62,704)
(62,704)
1,724,534
1,661,830

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 23 to 39 form an integral part of these accounts.

18

Unity Theatre - Statement of Financial Activities for the year ended 31 March 2025

Unity Theatre - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
Net resources available to fund charitable activities		 2025
£
-
(12,411)
-
(12,411)		 2024
£
-
-
-
-
Movements in revenue and capital funds for the year ended 31 March 2025
Revenue accumulated funds
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
Accumulated funds brought forward
(37,693)
-
(37,693)
(18,551)
99,420
80,869
(56,244)
99,420
43,176
(From)/To unrestricted revenue funds
11,346
-
11,346
Closing revenue funds
(44,898)
99,420
54,522
Fixed asset funds
Designated
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
At 1 April
1,699,523
-
1,699,523
Transfer (to)/from revenue funds
(11,346)
-
(11,346)
At 31 March
1,688,177
-
1,688,177
Summary of funds
Unrestricted
Restricted
Total
and
Funds
Funds
Designated funds
2025
2025
2025
£
£
£
Revenue accumulated funds
(44,898)
99,420
54,522
Fixed asset funds
1,688,177
-
1,688,177
Total funds
1,643,279
99,420
1,742,699
The purposes of the transfers to fixed asset funds are described in Note 21 to the accounts .
Recognised gains and losses before
transfers		 Last year
Total Funds
2024
£
302
(62,704)
(62,402)
24,709
(37,693)
Last year
Total Funds
2024
£
1,724,232
(24,709)
1,699,523
Last Year
Total Funds
2024
£
(37,693)
1,699,523
1,661,830

The notes attached on pages 23 to 39 form an integral part of these accounts.

19

Unity Theatre - Statement of Financial Activities for the year ended 31 March 2025

Unity Theatre

Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006

Income
Income from operations
Refunds from HMRC on gift aided donations
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Interest payable
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year		 2025
£
626,314
3,449
629,763
629,763
521,208
23,755
3,931
-
548,894
80,869
-
80,869
80,869		 2024
£
507,593
-
507,593
507,593
542,904
24,709
2,635
49
570,297
(62,704)
-
(62,704)
(62,704)

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 notes attached on pages 23 to 39 form an integral part of these accounts.

20

Unity Theatre - Balance Sheet as at 31 March 2025

Notes 2025 2024
£ £
Fixed assets
Tangible assets 11 1,688,177 1,699,521
Current assets
Stocks 2,998 1,647
Debtors 13 14,333 33,936
Cash at bank and in hand 80,572 23,300
Total current assets 97,903 58,883
Creditors: amounts falling due within Creditors: amounts falling due within
one year 14 (43,381) (96,574)
Net current assets 54,522 (37,691)
The total net assets of the charity 1,742,699 1,661,830
The total net assets of the charity are funded by the funds of the charity, as follows:- The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds 18 99,420 -
Unrestricted Funds 99,420 -
Unrestricted Revenue Funds 18 (44,898) (37,693)
Designated Funds (44,898) (37,693)
Designated Fixed Asset Funds 18 1,688,177 1,699,523
1,688,177 1,699,523
Total charity funds 1,742,699 1,661,830

As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 16.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

PETER MEARNS

Trustee

Approved by the board of trustees on 12 January 2026

The notes attached on pages 23 to 39 form an integral part of these accounts.

21

Unity Theatre

Cash Flow Statement for the year ended 31 March 2025
2025
£
Cash flows from operating activities
69,683
Cash flows from investing activities
Purchase of property, plant and equipment
(12,411)
Overall cash provided by all activities
57,272
Cash movements
Change in cash and cash equivalents from activities in the
year ended 31 March 2025
57,272
Cash and cash equivalents at 1 April
23,300
80,572
Net income as shown in the Statement of Financial Activities
80,869
Adjustments for :-
Depreciation charges
23,755
Decrease in stocks
(1,351)
Decrease in debtors
19,603
Increase in creditors, excluding loans
(53,193)
Net cash provided by operating activities
69,683
Analysis of cash and cash equivalents
2025
£
Cash in hand at for the year ended 31 March 2025
80,572
Total cash and cash equivalents
80,572
At start
Cash
of year
Flows
Cash
23,300
57,272
Deferred income
(24,943)
8,411
Total
(1,643)
65,683
Analysis of change in net debt
Reconciliation of net income to net cash flow from operating activities
Net cash provided by operating activities as shown below
Cash at bank and in hand less overdrafts at 31 March		 2024
£
(33,858)
-
(33,858)
(33,858)
57,158
23,300
(62,704)
24,709
-
(7,813)
11,950
(33,858)
2024
£
23,300
23,300
At end
of year
80,572
(16,532)
64,040

22

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and '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), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, 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 Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

There are no uncertainties about going concern.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to 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-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (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 entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

23

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its 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 as 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 to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

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 the activity funded by them, but 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 services provided to the charity.

Recognition of liabilities and expenditure

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 arising from future funding commitments and constructive obligations, including performance related 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 liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises 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 time taken, capacity used, request made or other measures

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed 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 its 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 land & buildings 1 % straight line over the period of the lease Fixtures and fittings 25 % straight line Computers 33.33 % straight line

24

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors 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 statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance 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 funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt 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 Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose.

3 Winding up or dissolution 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 similar objects to the charity.

4 Significance of financial instruments to the charity's position There are no significant implications of such matters.

5 Net surplus before tax in the financial year

2025 2024
£ £
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets 23,755 24,709
Pension costs 10,054 11,782

25

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025

6
Interest payable
Interest payable
7
Staff costs and emoluments
Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's pension costs
Employer's operating costs of defined
contribution pension schemes
Total salaries, wages and related costs
Average number of employees 2025
Engaged on charitable activities
Engaged on management and administration
Total 2025
Average number of employees 2024
Engaged on charitable activities
Engaged on management and administration
Total 2025		 2025
Part time
15
5
20
2024
Part time
16
10
26		 2025
£
-
2025
£
289,801
15,968
5,409
4,645
315,823
2025
Full time
1
3
4
2024
Full time
1
3
4		 2024
£
49
2024
£
248,429
21,854
6,372
5,410
282,065
2025
Total
16
8
24
2024
Total
17
13
30

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

8 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

9 Trustees' expenses

The expenses reimbursed to trustees, or paid directly to third parties, in the current or prior year, was as shown below.

The amount reimbursed to trustees including away day 2025
£
1,556		 2024
£
260

The nature of the trustees' expenses was the reimbursement of travel expenses and the cost of trustee away day.

The number of trustees' to whom expenses were reimbursed was 2 (2024: 2)

26

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025 10 Deferred income - Unrestricted and Designated funds

Current Year
Backstage Trust building works
Total
These deferrals are included in creditors
Prior Year
Total
These deferrals are included in creditors
11 Tangible fixed assets
Current Year
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Backstage Trust Building Works and UPNEXT
Festival		 Opening
Deferrals
£
24,943
24,943
Opening
Deferrals
£
-
-
Leasehold
Land and
Buildings
£
2,057,677
-
2,057,677
363,114
20,577
383,691
1,673,986
1,694,563		 Released
from prior
years
£
(8,411)
(8,411)
Released
from prior
years
£
-
-
Equipment &
furniture
£
267,290
12,411
279,701
264,037
1,474
265,511
14,190
3,253		 Received
less released
in year
£
-
-
2025
£
16,532
Received
less released
in year
£
-
-
2024
£
24,943
Computer
equipment
£
8,950
-
8,950
7,245
1,704
8,949
1
1,705		 Deferred
at year end
£
16,532
16,532
2024
£
24,943
Deferred
at year end
£
24,943
24,943
2023
£
-
Total
£
2,333,917
12,411
2,346,328
634,396
23,755
658,151
1,688,177
1,699,521

27

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025

12
Stocks & Work in Progress
Stocks before write downs
13 Debtors
Trade debtors
Prepayments and accrued income
Other debtors
14 Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
PAYE, NIC VAT and other taxes
Other creditors
15 Income and Expenditure account summary
At 1 April 2024
Surplus after tax for the year
At 31 March 2025		 2025
£
2,998
2,998
2025
£
9,594
1,642
3,097
14,333
2025
£
9,057
5,284
16,532
9,758
2,750
43,381
2025
£
1,661,830
80,869
1,742,699		 2024
£
1,647
1,647
2024
£
5,758
20,595
7,583
33,936
2024
£
21,358
18,686
24,943
25,983
5,604
96,574
2024
£
1,724,534
(62,704)
1,661,830

16 Related party transactions

There were no transactions with related parties in the year.

17 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2025
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
-
(1,517)
(43,381)
(44,898)		 Designated
funds
£
1,688,177
-
1,688,177		 Restricted
funds
£
-
99,420
-
99,420		 Total
Funds
£
1,688,177
97,903
(43,381)
1,742,699

28

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025

At 1 April 2024
Unrestricted
funds
£
Tangible Fixed Assets
(2)
Current Assets
58,883
Current Liabilities
(96,574)
(37,693)
18 Change in total funds over the year as shown in Note 17 ,
Funds brought
forward from
2024
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
(37,693)
Designated Fixed Asset Funds
1,699,523
Total unrestricted and designated funds
1,661,830
Restricted funds:-
National Lottery Heritage Fund
Backstage Trust
-
Eleanor Rathbone Charitable Trust
-
The British Council
-
John Thaw Foundation
-
The Hemby Charitable Trust
-
Liverpool City Council UK Shared Prosperity Fund
-
The Granada Foundation
-
The 29th May 1961 Charitable Trust
-
Unity Theatre Trust
-
Total restricted funds
-
Total charity funds
1,661,830		 Designated
Restricted
Total
funds
funds
Funds
£
£
£
1,699,523
-
1,699,521
-
-
58,883
-
-
(96,574)
1,699,523
-
1,661,830
analysed by individual funds
Movement in
funds in 2025
Funds carried
forward to
2026
See Note 19
See Note 20
£
£
£
(18,551)
11,346
(44,898)
-
(11,346)
1,688,177
(18,551)
-
1,643,279
51,290
-
51,290
19,630
-
19,630
2,000
-
2,000
5,000
-
5,000
1,000
-
1,000
2,000
-
2,000
10,000
-
10,000
2,500
-
2,500
5,000
-
5,000
1,000
-
1,000
99,420
-
99,420
80,869
-
1,742,699
Transfers
between funds
in 2025

29

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025 19 Analysis of movements in funds over the year as shown in Note 18

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Backstage Trust
National Lottery Heritage Fund
Backstage Trust
Eleanor Rathbone Charitable Trust
The British Council
John Thaw Foundation
Liverpool Council for Voluntary Services
The Hemby Charitable Trust
Liverpool City Council UK Shared Prosperity Fund
The Granada Foundation
The 29th May 1961 Charitable Trust
The Garrick Charitable Trust
Unity Theatre Trust
Onward Homes Limited
Arts Friends Merseyside
Patricia May Memorial Fund		 Income
2025
£
494,284
18,443
53,354
19,860
2,000
5,000
1,000
2,982
2,000
10,000
4,500
5,000
2,000
1,000
1,500
3,840
3,000
629,763		 Expenditure
2025
£
(512,835)
(18,443)
(2,064)
(230)
-
-
(2,982)
-
-
(2,000)
-
(2,000)
-
(1,500)
(3,840)
(3,000)
(548,894)		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Movement
in funds
2025
£
(18,551)
-
51,290
19,630
2,000
5,000
1,000
-
2,000
10,000
2,500
5,000
-
1,000
-
-
-
80,869

20 Details of transfers between funds

The transfers shown in note 18 above are:- 2025 To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for 11,346 capital grants and fixed asset funds'. To/(from) Designated Fixed Asset Funds (11,346) Net transfers -

21 The purposes for which the funds as detailed in note 18 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Designated Fixed Asset Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

Designated reserves have been established by the directors to represent funds committed to the acquisition of fixed assets. At the reporting date, the balance of designated reserves is sufficient to cover the net book value of the entity’s fixed assets.

30

Unity Theatre

Notes to the Accounts for the year ended 31 March 2025

Restricted funds:-

Capital Improvements. This grant allowed urgent repair work to be undertaken with Unity’s only lift, and secure mechanical parts that would Backstage Trust improve its longevity and performance. Which is critical for a fully inclusive theatre space. A Radical Re-imagining. A multi-faceted heritage project celebrating Unity’s 90yr history and the building’s history as the former Liverpool National Lottery Heritage Fund Reform Synagogue. The project will include a community theatre production, and the cataloguing and digitising the archive with Liverpool John Moores University. A Radical Re-imagining. A multi-faceted heritage project celebrating Unity’s 90yr history and the building’s history as the former Liverpool Eleanor Rathbone Charitable Trust Reform Synagogue. The project will include a community theatre production, and the cataloguing and digitising the archive with Liverpool John Moores University. Rising / Piki Ake. A cross-continental youth theatre project with Hawkes Bay Youth Theatre in New Zealand. Which saw 14 young people in The British Council Liverpool working with HBYT to create an original work in response to the climate crisis, water, and shared coastal identities. Space to Create (with Barnardo’s young carers). Space to Create was a series of workshops, for young carers, exploring theatre making, writing, John Thaw Foundation directing, sound and lighting. Culminating in a final sharing performance. Space to Create (with Barnardo’s young carers). Space to Create was a series of workshops, for young carers, exploring theatre making, writing, The Hemby Charitable Trust directing, sound and lighting. Culminating in a final sharing performance. Capital Improvements. Planning and works to improve and enhance Liverpool City Council UK Shared audience experience at Unity Theatre, particularly the provision of a Prosperity Fund second bar. A Radical Re-imagining. A multi-faceted heritage project celebrating Unity’s 90yr history and the building’s history as the former Liverpool The Granada Foundation Reform Synagogue. The project will include a community theatre production, and the cataloguing and digitising the archive with Liverpool John Moores University. Afloat. A partnership with Afloat Theatre to provide theatre workshops, culminating in a showcase performance, at Unity, celebrating culture The 29th May 1961 Charitable Trust and diversity. All the participants of this project are individuals seeking asylum, refugees, and migrants. A Radical Re-imagining. A multi-faceted heritage project celebrating Unity’s 90yr history and the building’s history as the former Liverpool Unity Theatre Trust Reform Synagogue. The project will include a community theatre production, and the cataloguing and digitising the archive with Liverpool John Moores University.

22 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

31

Unity Theatre

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

23 Donations, Grants and Legacies

----- Start of picture text -----
|||||| |---|---|---|---|---| |Current year|Current year|Current year|Prior Year| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds| |2025|2025|2025|2024| |£|£|£|£| |Donations and gifts from individuals| |Small donations individually less than £1000|5,340|-|5,340|2,193| |Refunds from HMRC on gift aided donations|3,449|-|3,449|-| |Community Foundation for Merseyside|-|-|-|5,000| |Bundobust|-|-|-|2,000| |Total donations and gifts from|8,789|-|8,789|9,193| |individuals| |Current year|Current year|Current year|Prior Year| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds| |2025|2025|2025|2024| |£|£|£|£| |Revenue grants from government and| |public bodies| |Arts Council England|277,005|-|277,005|277,005| |Liverpool City Council|43,000|-|43,000|80,000| |Culture Liverpool|-|-|-|11,138| |Liverpool City Council UK Shared|-|10,000|10,000|-| |Prosperity Fund| |The National Lottery Heritage Fund|-|53,354|53,354|-| |The British Council|-|5,000|5,000|-| |Total public sector revenue grants|320,005|68,354|388,359|368,143|

----- End of picture text -----

Revenue grants from government and public bodies - Prior Year analysis

----- Start of picture text -----
||||| |---|---|---|---| |Prior Year|Prior Year|Prior Year| |Unrestricted|Restricted| |Total Funds| |Funds|Funds| |2024|2024|2024| |£|£|£| |Prior Year|357,005|11,138|368,143|

----- End of picture text -----

32

Unity Theatre

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

Onward Homes Limited
Revenue grants and donations from non public
bodies
Greg Greenidge Memorial Trust
Patricia May Memorial Fund
Culture Liverpool
Eleanor Rathbone Charitable Trust
Art Friends Merseyside
Liverpool Council for Voluntary Services
The 29th May 1961 Charitable Trust
Backstage Trust
Total private sector revenue grants
Kirsten Scott Memorial Trust
John Thaw Foundation
The Granada Foundation
Unity Theatre Trust
Garrick Charitable Trust
The Hemby Charitable Trust		 Current year
Unrestricted
Funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Current year
Restricted
Funds
2025
£
3,840
3,000
-
38,303
-
-
4,500
2,000
2,000
1,000
1,500
5,000
2,982
2,000
1,000
67,125		 Current year
Total Funds
2025
£
3,840
3,000
-
38,303
-
-
4,500
2,000
2,000
1,000
1,500
5,000
2,982
2,000
1,000
67,125		 Prior Year
Total Funds
2024
£
-
-
16,557
-
2,431
1,000
-
-
-
-
-
-
-
-
-
19,988

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Prior Year
Total Donations, Grants and
Legacies
Prior year
Total Donations, Grants and
Legacies		 Prior Year
Unrestricted
Funds
2024
£
3,431		 Prior Year
Restricted
Funds
2024
£
16,557		 Prior Year
Total Funds
2024
£
19,988		 397,324
328,794
Unrestricted
Funds
2024
£
369,629		 135,479
Restricted
Funds
2024
£
27,695		 464,273
Prior Year
Total Funds
2024
£
397,324

33

Unity Theatre

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

24 Income from charitable activities

Current year
Primary purpose and ancillary trading
Commercial hire and services
Total Primary purpose and ancillary
trading
Bar sales
Creative event income		 Current year
Unrestricted
Funds
2025
£
35,173
49,083
81,234
165,490		 Current year
Restricted
Funds
2025
£
-
-
-
-		 Current year
Total Funds
2025
£
35,173
49,083
81,234
165,490		 Prior Year
Total funds
2024
£
20,802
53,468
35,999
110,269
25
Current year
Total income from charitableactivities
Total from charitable activities
Total Income from charitable activities		 Current year
Unrestricted
Funds
2025
£
165,490
165,490		 Current year
Restricted
Funds
2025
£
-
-		 Current year
Total Funds
2025
£
165,490
165,490		 Prior Year
Total Funds
2024
£
110,269
110,269

26 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
Freelancers direct costs
Access costs
Defined contribution pension costs -
charitable activities
Bar stock and consumables
Employers' NI - Charitable activities
Community event expenditure
Gross wages and salaries - charitable activities
Creative event expenditure
Direct costs transferred to restricted
Production costs and box office fees		 Current year
Unrestricted
Funds
2025
£
81,662
2,150
618
15,240
5,679
32,308
10,019
263
2,249
(7,932)
142,256		 Current year
Restricted
Funds
2025
£
-
-
-
-
2,410
4,930
-
-
-
7,932
15,272		 Current year
Total Funds
2025
£
81,662
2,150
618
15,240
8,089
37,238
10,019
263
2,249
-
157,528		 Prior Year
Total Funds
2024
£
71,642
1,279
366
9,697
10,871
27,934
27,624
559
460
-
150,432

34

Unity Theatre

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2024 2024 2024
£ £ £
Gross wages and salaries - charitable activities 65,862 5,780 71,642
Total direct spending 121,815 5,780 150,432
27 Support costs for charitable activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2025 2025 2025 2024
£ £ £ £
Employee costs not included in direct costs
Salaries - Administrative staff 185,169 2,064 187,233 218,158
Defined contribution pension cost -
administrative staff		 4,027 - 4,027 5,044
Employers' NI - Administrative staff 10,641 - 10,641 14,689
Training and welfare and health and safety 3,969 - 3,969 6,475
Travel and subsistence - staff 265 - 265 -
Freelancers overhead cost 25,481 - 25,481 2,961
Premises Expenses
Rates and water charges 2,744 - 2,744 2,417
Light heat and power 15,905 - 15,905 15,919
Cleaning and waste management 17,133 - 17,133 12,009
Premises repairs, renewals and maintenance 13,725 18,493 32,218 30,601
Insurance 8,066 - 8,066 8,471
Administrative overheads
Telephone, fax and internet 3,485 - 3,485 4,500
Office administration costs 1,963 - 1,963 1,485
Subscriptions, licence and servicing 1,216 - 1,216 6,185
Hire of equipment 5,206 - 5,206 933
Advertising and marketing 6,547 - 6,547 17,268
Irrecoverable VAT 4,431 - 4,431 -
PAYE prior year liability released (5,880) - (5,880) -
Professional fees paid to the Auditor or Independent Examiner in addition to audit
and examination fees
As detailed in Note 28 34,913 - 34,913 39,032

35

Unity Theatre

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

Professional fees paid to advisors other than the auditor or examiner

Financial costs
Support costs before reallocation
Total support costs - Current Year
Prior Year
Employee costs not included in direct costs
Salaries - Administrative staff
Training and welfare and health and safety
Freelancers overhead cost
Premises Expenses
Administrative overheads
Marketing salaries
Advertising and marketing
Interest payable
Bank charges and other financial fees
Support costs before reallocation
Total support costs - Prior Year
Other legal and professional
Premises repairs, renewals and maintenance
Depreciation & Amortisation in total for the period		 2,885
1,232
23,525
-
366,648
366,648
Prior Year
Unrestricted
Funds
2024
£
201,295
6,419
1,150
14,044
(3,607)
15,834
376,902
376,902		 -
-
230
-
20,787
20,787
Prior Year
Restricted
Funds
2024
£
16,863
56
1,811
16,557
3,607
1,434
40,328
40,328		 2,885
1,232
23,755
-
387,435
387,435
Prior Year
Total Funds
2024
£
218,158
6,475
2,961
30,601
-
17,268
417,230
417,230		 3,899
2,426
24,709
49
417,230
417,230

28 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Trustees' expenses
Total Governance costs		 Current year
Unrestricted
Funds
2025
£
2,375
1,556
3,931		 Current year
Restricted
Funds
2025
£
-
-
-		 Current year
Total Funds
2025
£
2,375
1,556
3,931		 Prior Year
Total Funds
2024
£
2,375
260
2,635

36

Unity Theatre

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Other financial services
34,913
-
34,913
Total additional fees included in
support costs at Note 27
34,913
-
34,913
29
Total Charitable expenditure
Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Total direct spending
142,256
15,272
157,528
Total support costs
366,648
20,787
387,435
Total Governance costs
3,931
-
3,931
Total charitable expenditure
512,835
36,059
548,894
Prior Year
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
2024
2024
£
£
£
Total direct spending
121,815
5,780
150,432
Total support costs
376,902
40,328
417,230
Total Governance costs
2,635
-
2,635
Total charitable expenditure
501,352
46,108
570,297
Professional fees paid to the Auditor or Independent Examiner in addition to audit
and examination fees		 Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Other financial services
34,913
-
34,913
Total additional fees included in
support costs at Note 27
34,913
-
34,913
29
Total Charitable expenditure
Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Total direct spending
142,256
15,272
157,528
Total support costs
366,648
20,787
387,435
Total Governance costs
3,931
-
3,931
Total charitable expenditure
512,835
36,059
548,894
Prior Year
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
2024
2024
£
£
£
Total direct spending
121,815
5,780
150,432
Total support costs
376,902
40,328
417,230
Total Governance costs
2,635
-
2,635
Total charitable expenditure
501,352
46,108
570,297
Professional fees paid to the Auditor or Independent Examiner in addition to audit
and examination fees		 Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Other financial services
34,913
-
34,913
Total additional fees included in
support costs at Note 27
34,913
-
34,913
29
Total Charitable expenditure
Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Total direct spending
142,256
15,272
157,528
Total support costs
366,648
20,787
387,435
Total Governance costs
3,931
-
3,931
Total charitable expenditure
512,835
36,059
548,894
Prior Year
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
2024
2024
£
£
£
Total direct spending
121,815
5,780
150,432
Total support costs
376,902
40,328
417,230
Total Governance costs
2,635
-
2,635
Total charitable expenditure
501,352
46,108
570,297
Professional fees paid to the Auditor or Independent Examiner in addition to audit
and examination fees		 Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Other financial services
34,913
-
34,913
Total additional fees included in
support costs at Note 27
34,913
-
34,913
29
Total Charitable expenditure
Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Total direct spending
142,256
15,272
157,528
Total support costs
366,648
20,787
387,435
Total Governance costs
3,931
-
3,931
Total charitable expenditure
512,835
36,059
548,894
Prior Year
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
2024
2024
£
£
£
Total direct spending
121,815
5,780
150,432
Total support costs
376,902
40,328
417,230
Total Governance costs
2,635
-
2,635
Total charitable expenditure
501,352
46,108
570,297
Professional fees paid to the Auditor or Independent Examiner in addition to audit
and examination fees		 Prior Year
Total Funds
2024
£
39,032
39,032
Prior Year
Total Funds
2024
£
150,432
417,230
2,635
570,297

37

Unity Theatre

Activity analysis of Income and expenditure for the for the year ended 31 March 2025

This analysis is classsified by activity and not by conventional nominal descriptions. 30 Analysis of income by activity

Charitable activities
Summary of Total Income, including the items above
Charitable activities
Donations & Legacies
Categories of income
Income from exchange transactions
Income from charitable activities
Activity
Total income as shown in the SOFA		 2025
£
165,490
165,490
464,273
629,763
629,763		 2024
£
110,269
110,269
397,324
507,593
507,593

31 Analysis of charitable expenditure by activity

Activity

Direct
costs
Support
costs
2025
2025
£
£
Charitable activities
Direct costs
157,528
-
Employee costs not included in direct c
-
231,616
Premises expenses
-
76,066
Administrative overheads
-
16,968
Professional fees
-
37,798
Financial costs
-
24,987
157,528
387,435
Direct
costs
Support
costs
2025
2025
£
£
Total Charitable activities
157,528
387,435
-
3,931
157,528
391,366
Total Governance costs as detailed in
Note 28
Total Charitable activities
Total charitable expenditure
Summary of charitable costs by activity		 Total
2025
£
157,528
231,616
76,066
16,968
37,798
24,987
544,963
Total
2025
£
544,963
3,931
548,894		 Total
2024
£
150,232
193,620
69,417
84,538
42,931
27,184
567,922
Total
2024
£
567,922
2,375
570,297

38

Unity Theatre

Activity analysis of Income and expenditure for the for the year ended 31 March 2025

Analysis of support and governance costs by charitable activities

Governance
Finance
Human
Activity
Resources
Charitable activities
3,931
24,987
231,616
32
Governance costs
Other Expenditure - Governance costs as detailed in Note 28
33 Carrying value of work in progress analysed between activities
Charitable activities		 Other
Overheads
130,832
Governance
costs
2025
£
3,931
2025
£
2,998		 Total
391,366
Governance
costs
2024
£
2,635
2024
£
1,647

39