## **ILKLEY PLAYERS LIMITED**
**DIRECTORS’ REPORT AND FINANCIAL STATEMENTS**
**For the year ended 31[st] March 2026**
**A Charitable Company Limited by Guarantee Company Number 4170290 Charity Number 1096090**
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2026**
The Directors / Trustees of the Charity are pleased to present their annual report and the financial statements of the charity for the year ended 31 March 2026. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association (as amended 19 June 2024) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015).
## **Our purposes and activities**
The Charity (Ilkley Players Limited, known as “Ilkley Playhouse”) is established to promote, maintain, improve and advance education, particularly by the production of educational plays and the encouragement of the Arts, including the arts of drama, mime, dance, singing, music and films, and to formulate, prepare and establish schemes therefore, provided that all objects of the Company shall be of a charitable nature.
The Charity owns Ilkley Playhouse and is a member of the Little Theatre Guild of Great Britain.
The vision that shapes our annual activities remains the promotion and fostering of knowledge and appreciation of the arts by provision of facilities in Ilkley for the education and recreation of the public in the fields of drama, music, dance and cinema.
## **Public benefit**
In shaping our objectives for the year and planning our activities, the Trustees confirm that they continue to have regard to the Charity Commission’s guidance on Public Benefit. The Charity is a public benefit entity.
The long-term aim of Ilkley Playhouse is to continue to contribute to the quality of the life of the people of Ilkley and surrounding area through the provision of exciting, challenging, and accessible professional quality and community drama and arts events and we have continued to provide a mixed programme of Ilkley Playhouse productions and visiting events. We also host regular community activities ranging from cinema to educational courses.
Affordability and access to our programme is important to us and is reflected in our pricing policy. Ilkley Playhouse has always provided concessionary ticket prices to the public at certain play performances for pensioners, students and children and we have. Our Greenroom class fees are kept under review to provide access to all children in the community. Membership of the Greenroom also provides extra discounts on theatre tickets at all performances and we have extended this to a student ticket discount for all productions and performances. Expenses for youth productions are fully funded by the Playhouse to allow participation by all students. New children’s events are competitively priced at a discount on standard prices. Discounted room hire rates are available to local charities, members and community groups on application. We give free guided tours and talks to local groups around West Yorkshire. Our training courses and working parties are either fully-funded or provided at a nominal cost to members.
2
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **DIRECTORS’AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2026 (cont'd)**
## **An overview of the year**
The 2025-6 season saw Yvette Huddleston and Damien O’Keefe present their second season as our joint Artistic Directors. The full details of our programme are set out below.
We reported last year that we had been concerned at falling audience figures for the period partly covered by last year’s report and that, amongst other things, as a result of those figures, we began a wide-ranging review of out theatre, what it does and how it functions. That review is still on-going, we had perhaps set ourselves an unrealistic target to complete the review by the 2026 AGM in June - we have consulted with a number of other theatres who have carried out similar reviews, some of whom told us that it had taken between 2-4 years to finish the work. Our review was also hampered by the loss, for personal reasons, of two of our review leaders and we will be reporting to the AGM that the work will carry into the 2025-6 season. We have however been able to decide on recommendations for some of the more immediate issues and we will be consulting shortly with a view to reaching final agreement on some matters of operation and governance.
The above provides a perhaps surprising conext for a hugely successful first half of our 2025-6 season with very much improved attendances across almost all of our productions – and, now well into the second half of the season, that improvement shows no sign of slowing down. We cannot of course take it for granted that such an improvement can necessarily be sustained indefinitely, but it demonstrates that our season of productions has been well chosen and that some changes to the way we market and publicise our programme have born fruit. That said, our review shows that we have to make changes to the way we operate, but we consider our options with a little more optimism than perhaps we had at the time of our last report
As always, there were productions in addition to our main programme, both from the theatre’s ‘Fringe’ which reprised our very successful _8x8x8_ new playwriting competition with performances over three nights and our Greenroom drama students who performed _The Animals_ which saw our students participate for the fourth time in the National Theatre’s ‘Connections’ drama festival _._ We continue to run our Greenroom classes for young drama students between the ages of 8 and 18 and we have restarted an adult greenroom class which has, in the past, encouraged a number of its students to become regular performers on our main stages
Led by our Theatre Manager, Justine Sowden, we continue to bring visiting acts and events to the Playhouse, ranging from private hires, visiting theatre groups, music and comedy acts, to sponsored activities and local community and business events. In October the Ilkley Literature Festival again hired space at the theatre for its annual festival, although the size of the hire and consequently the money it brings in, is diminishing.
Up to the end of 2025 we participated in Bradford’s year as City of Culture and we received a grant from the organisation to enable us to carry out much need repairs to our the lift which takes patrons from the front door to all the public areas of the theatre
We welcomed long-standing Playhouse member Michael Elsmore to the Board as a new member trustee, however Judith Stamper had to retire for personal reasons and Chris Winstanley will leave us at the end of the Playhouse year to concentrate on the demands of running his business.
Our fund-raising group continues to work to find help with capital projects; We obtained a grant of £10,000 from Ilkley round Table to go towards an overhall of our heating system and we have been fortunate to be the beneficieries of a private bequest which will allow the completion of the work on the heating and help to install a new hearing loop. Our next big project is to repair/replace the antiquated seating in our main theatre and so we search for funding for what is likely to be a significant item of expenditure.
3
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **DIRECTORS’AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2026 (cont'd)**
## **An overview of the year**
Operationally, the Playhouse continues to combine a small number of paid staff (office, public facing administration and facilities management) with a reliance on volunteers who undertake the majority of tasks involved in putting on productions, front of house duties and, other than the formal administrative work, the day to day running of the theatre.
## **Ilkley Playhouse Productions March 2025-March 2026**
## **Wharfeside Theatre:**
Mary Shelley: 24 April-3 May 2025 Labour of Love: 19-28 June Toast: 11-20 September The Unfriend: 30 October-8 November It’s a Wonderul Life: 4-13 December Gaslight: 15-24 January 2026 The Human Body: 12-21 March
**Wildman Theatre:** Bronte: 12-17 May 2025 The River: 7-12 July 8x8x8 – Magic Waiting: 25-27 Sepember Big, Big Sky: 17-21 February 2026 The Animals (Greenroom production): 5-7 March
## **Joint Ikley Playhouse/Ilkley Manorhouse**
Bard in the Yard – 23-25 August 2025
## **Our volunteers**
The Playhouse is staffed mainly by volunteers and relies on voluntary help. Besides those amateur performers, backstage and technical crew, we are greatly indebted to the commitment of the many volunteers who carry out front-of-house duties and administration.
## **Our staff**
We greatly value all our key team of part-time employees and we extend our gratitude to their continued loyalty and hard work over the past year. Our theatre manager, has been key in maintaining the capability for Ilkley Playhouse to return to work as a fully functioning community centre for the arts.
4
## **ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2026 (cont'd)**
## **Financial review**
The attached financial statements show the state of finances for the Playhouse which recorded a loss of £8,413 for the year following a loss of £25,653 the previous year.
The principle reasons for the improvement was an increase in play income by £17,131 due to improved audience attendance. Despite this rise the theatre still recorded an ongoing loss which was significantly reduced by the The Theatre Tax Credit reclaim of £22,318 .
Overall expenditure on expenses and maintenance (note 4) reduced by £7,334 to £222,556, principally due to a reduction in maintenance project spend with most other overheads being similar to the previous year. There were no project related grants received in the year. We have however committed to a significant heating replacement project to be installed in the summer of 2026 , for which we currently have over 70% grant funding.
The Theatre Tax credit received was high again this year as the higher corporation tax rate benefit extension continues.
## **Reserves policy and going concern**
The Trustees seek to maintain sufficient cash reserves to fund the ongoing maintenance of Ilkley Playhouse and fund ongoing productions for the ensuing year in order to satisfy the objectives of the Charity. The policy on reserves is reviewed each year. At present the free reserves (that is those funds not invested in fixed assets and restricted funds) at 31st March 2026 amount to £144,075. This level of reserves is considered sufficient to cover resources expended for a further 12 months. At this level, the Trustees feel that the activities of the Charity would be able to continue.
Play selection and structure of the season is being kept under constant review to ensure continuity of income. Further fund raising will be considered to help fund any long term large capital projects as appropriate.
The accounts have been prepared on a going concern basis. The Trustees have followed the Financial Reporting Council – Guidance on the going concern basis of accounting and reporting on solvency and liquidity risks (April 2016) in conducting their review.
Trustees have concluded that Ilkley Players Ltd continues to be a going concern
## **Reference and administrative details**
The Charity’s registered name is Ilkley Players Limited and it is also known as “Ilkley Playhouse”. The Charity’s registration number is 1096090.
The Charity's address is The Playhouse, Weston Road, Ilkley, West Yorkshire, LS29 8DW. The Company registration number is 4170290.
5
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2026 (cont'd)**
## **Our advisers**
The Charity's bankers are Virgin Money (Pudsey) and Barclays Bank at Ilkley. The Independent Examiner is M Daly FCCA, 103 The Gills, Otley, LS212BY.
## **Directors and Trustees**
The Directors of the charitable company (the Charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year who served for the whole period unless stated otherwise were:
Richard Hebbert (Chair)
Bruce Piper (Treasurer)
Stephen Mason (Secretary)
Chris Winstanley
Judith Henville (Community Trustee, from 4th September 2024 to 2[nd] March 2026
Barney Lerner (resigned 4[th] September 2024)
Michael Elsmore (appointed 16[th] July 2025)
The structure, governance and management comprise a Board of Trustees and a Theatre Committee:
Board of Trustees: Richard Hebbert, served as a member trustee and Chair of the Board of Trustees; Bruce Piper as Treasurer and Stephen Mason as Secretary and Member Trustee . Chris Winstanley as a Member Trustee; all served throughout the year. Judith Henville as a community trustee from 4th September 2024 to 2[nd] Marchh 2026; Michael Elsmore appointed as a community trustee.
Theatre Committee: Ian Taylor served as Chair of the Theatre Committee until 27th March 26, with Yvette Huddleston and Damien O’Keefe serving as joint Artistic Director, Geraldine Woodhouse as Secretary , Jonty Hawkes as Bar Manager, Christopher Cundell as Technical Director and Becky Carter as Publicity Director, supported by Julie Domaille, Janet Park, Julia Wilson and Kath Potts, all throughout the year.
6
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **DIRECTORS’AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2026 (cont'd)**
## **Governing document**
Ilkley Players Limited is a company limited by guarantee governed by its Memorandum and Articles of Association and by its Rules and Constitution approved by the members in May 2003. It was registered as a Charity by the Charities Commission on 20th February 2003. An amendment to the composition of the Board of Trustees was approved by the members at an EGM in May 2013. The constitution was amended at the AGM on 19th June 2024.
Anyone over the age of 18 can become a member of the Company and there are currently 400 members, each of whom agrees to contribute £10 in the event of the charity winding up.
## **Appointment of trustees and Executive Committee members**
The Annual General Meeting is held annually, within 15 months of the previous one. As set out in the Articles of Association, Committee members and officers are elected to post at the Annual General Meeting each year by a simple majority of the members of the charitable company present, eligible to vote and voting. The officers shall hold office for a period not exceeding two years when each shall retire, but shall be eligible for re-election.
All members are circulated with invitations to nominate trustees and Executive Committee members (ETC) prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM. The addition of two Community Trustees appointed to the Board of Trustees allows us to tap into good sources of professional advice and diminish the risks of complacency. When considering appointing Community trustees, the Board has regard to the requirement for any specialist skills needed.
The President is elected at the Annual General Meeting and shall be an ex-officio member of the Board of Trustees. He/she shall hold office for a period not exceeding two years when he/she shall retire, but shall be eligible for re-election. The Chair of the TC will hold office for a period not exceeding two years and will be eligible for re-election in that post. Two Playhouse members will be elected as member Trustees and these members will be re-electable every two years. The Artistic Director is elected to serve on the TC. The Chair of Trustees will be appointed from the two elected member trustees and the two Community trustees.
## **Trustee induction and training**
New trustees undergo briefings on their legal obligations under charity and company law, the Charity Commission guidance on public benefit and to inform them on the constitution, committee and decision-making processes and recent financial performance of the Charity. They meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
## **Organisation**
The Board of Trustees meets several times a year and takes strategic and financial decisions on the administering of the Charity. The Theatre Committee also meets regularly and takes decisions on the day-to-day running of the Playhouse. In addition there are five sub-committees – Finance, Play Selection, Casting, Publicity, and Facilities (House), whose activities and proceedings are reported back and decisions ratified by the Board of Trustees and the Theatre Committee.
7
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **DIRECTORS’AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2026 (cont'd)**
## **Related parties and co-operation with other organisations**
The Charity has a dormant subsidiary company, Ilkley Playhouse Limited, company registration number 4795650.
The Charity works very closely with the Ilkley Players Club, which runs the bar, coffee bar and social activities for the theatre. A member of the Club Committee can be co-opted to serve on the Executive Theatre Committee.
## **Pay policy**
The board of directors, who are also the Charity trustees, are responsible for directing and controlling the company on a day to day basis. All directors give of their time freely and no director received remuneration in the year. There were no directors’ expenses and no related party transactions in the year.
## **Risk Management**
During the year the Board of Trustees and the Executive Theatre Committee examined the major strategic, business and operational risks which the Charity faces, and these risks and their mitigation are regularly reviewed.
## **Directors' (Trustees’) responsibilities in relation to the financial statements**
Company and Charity law requires the Directors (the Trustees) to prepare financial statements for each financial year which give a true and fair view of the state of the Charity’s affairs and of the income and expenditure and surplus or deficit for the year.
In preparing those financial statements, the Directors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on a going concern basis unless it is inappropriate to assume that the Charity will continue in operation.
8
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **DIRECTORS’AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2026 (cont'd)**
## **Directors' (Trustees’) responsibilities in relation to the financial statements**
The Directors are responsible for:
- keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the Charities Act 2011, Companies Act 2006 and UK Generally Accepted Accounting Practice.
- safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- the maintenance and integrity of the corporate and financial information included on the charitable company’s website in accordance with legislation in the UK.
**Bruce Piper – Treasurer**
**Richard Hebbert - Chair**
9
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **INDEPENDENT EXAMINERS REPORT TO THE MEMBERS AND TRUSTEES ON THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2026**
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2026 which are set out on pages 11 to 18.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: M Daly FCCA
Date: 25/6/26
Address: 103 The Gills, Otley, LS212BY
## **Signed/Date**
M Daly
10
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR TO 31st MARCH 2026**
## **( including summary income and expenditure account)**
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**General**|**Funds**|**Funds**|**Funds**|
|||**Funds**||**2025/26**|**2024/25**|
|Note||||||
|||£|£|£|£|
|**Income**||||||
|Grant income|3|0|0|**0**|10,400|
|Donations and legacies|3|28,497|2,500|30,997|23,441|
|_Income from charitable activities:_||||||
|Operation of theatre|3|159,117|0|**159,117**|143,393|
|Theatre Tax Relief|14|22,518|0|**22,518**|26,361|
|Investment income|3|1,511|0|**1,511**|732|
|**Total Income**||**211,643**|**2,500**|**214,143**|204,327|
|**Expenditure**||||||
|_Expenditure on charitable activities:_||||||
|Operation of theatre|4|215,435|7,121|222,556|229,980|
|**Total Expenditure**||**215,435**|**7,121**|**222,556**|229,980|
|**Net Income/( Expenditure) for the year**||**(3,792)**|**(4,621)**|**(8,413)**|(25,653)|
|Total Funds brought forward||||||
|from last year at 1st April 2025||320,671|458,710|779,381|805,034|
|**Total Funds carried forward**||||||
|**in this year's Balance Sheet**||**316,879**|**454,089**|**770,968**|779,381|
|**31st March 2026**||||||
There are no recognised gains or losses other than the surplus/(deficit) for the above two financial years.
The notes on pages 13 to 18 form part of these accounts.
11
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
|**ILKLEY PLAYERS LIMITED**
**BALANCE SHEET AT 31st MARCH 2026**
**Note**
**Fixed Assets**
Tangible fixed assets
8
**Investments**
9
**Total fixed assets**
**Current Assets**
Debtors
10
Short term deposits
Cash at bank and in hand
**Total Current Assets**
**Creditors**:amounts falling due within one year
11
**Net Current Assets**
**Total Assets less Current Liabilities**
**Funds of the Charity**
Unrestricted funds
12
Restricted income funds
12|**2026**
£
626,893
1
626,894|**2026**
£
626,893
1
626,894|**2025**
£
634,340
1|
|---|---|---|---|
||||634,341|
||50,152
100,791
45,034||45,469
103,837
29,273|
||195,977
51,902||178,579
33,539|
||144,075
**£770,968**
316,879
454,089
**£770,968**||145,040|
||||**£779,381**|
||||320,671
458,710|
||||£779,381|
## **Directors' statement**
**For the financial year ended 31st March 2026, the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies; and no notice has been deposited under section 476.**
**The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s386; and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395, and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.**
**These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with FRS 102 SORP.**
**Bruce Piper – Treasurer Richard Hebbert – Chair**
**Date: 26/6/26 Date: 26/6/26**
12
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31st MARCH 2026**
## ~~**1**~~ **. Accounting Policies**
## _**(a) Basis of preparation of the accounts ( financial statements)**_
The accounts have been prepared under the historical cost convention with assets and liabilities recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.
## _**(b) Preparation of accounts on a going concern basis**_
The trustees are of the view that there are no material uncertainities about the charity's ability to continue as a going concern.
## _**(c) Income recognition**_
All income is accounted for on an accruals basis.
Income received in advance of a theatrical performance or provision of other specified service is deferred until the criteria for income recognition are met (see note 12).
## _**(d) Expenditure recognition**_
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.
## _**(e) Value Added Tax**_
The Charity is registered for Value Added Tax and is, being partially exempt, able to recover input tax suffered on certain expenditure. Any tax not recovered is charged in the accounts.
## _**(f) Fixed assets**_
Tangible fixed assets are stated at cost and depreciated by equal annual instalments based on their estimated useful lives and their anticipated residual value:
Freehold property 1%(straight line basis) Theatre fixtures and fittings and house,stage and bridge and greenroom equipment 10-25%(straight line basis)
Freehold land estimated value is not depreciated (see note 8).
## _**(g) Fund accounting**_
General unrestricted funds comprise accumulated surpluses and deficits on general funds. They are available for use at the discretion of the Board of trustees in furtherance of the Charity's general charitable objectives. Restricted funds are created when donations are made for a particular area or purpose, the use of which is restricted to that area or purpose.
## _**(h) Cashflow**_
The Charity is exempt from the requirement to prepare a cashflow statement on the grounds of its size.
## _**(i) Grants**_
Grants are accounted for as income in the period to which they relate, see note 13 for detail on specific grants received in the year.
## **2. Legal status of the Charity**
The Charity is a company limited by guarantee and does not have a share capital. In the event of the company being wound up, a maximum contribution of £10 would be collectable from every member of the company at the date of winding up.
13
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31st MARCH 2026**
|**3 Income**
**_Income from grants_**
Bradford Council
Creative Lives
**_Income from donations_**
Donation - IP Club
Donations and fund raising
**_Investment income_**
Bank interest receivable
**_Income from charitable activities:_**
**_Unrestricted funds_**
Income from own productions:
Local productions
Minack production
Costume hire
Events and lettings of theatre premises
Greenroom classes fees
Members subscriptions
Programme advertising & sponsorship
Other income (Lock down library & programmes)
**Total Income**
**4 Expenditure**
**_Charitable activities_**
Expenditure on own productions:
Local productions
Minack production
Wardrobe expenses
Greenroom classes expenses
Events and lettings expenses
_Expenses & Maintenance:_
Overheads
House repairs & renewals
Stage repairs & renewals
Front of house
Publicity
Salaries
Professional Fees
Bank & online charges
Office costs
Other costs
Depreciation
Irrecoverable VAT
**Total Expenditure**|**2025/26**
Unrestricted Restricted
**Total**
£
£
£
-
-
-
-
-
-
-
-
-
24,086
-
24,086
4,411
2,500
6,911
28,497
2,500
30,997
1,511
-
1,511
100,221
-
100,221
-
-
-
1,499
-
1,499
44,138
-
44,138
6,170
-
6,170
3,612
-
3,612
1,333
-
1,333
2,144
-
2,144|**2024/25**|
|---|---|---|
|||£
10,000
400|
|||10,400
19,724
3,717|
|||23,441
732|
|||83,090
-
2,182
44,122
5,387
4,706
1,749
2,157|
||159,117
-
159,117
**189,125**
**2,500**
**191,625**
**2025/26**
Unrestricted Restricted
**Total**
£
£
£
18,735
400
19,135
-
-
-
228
-
228
4,931
-
4,931
19,270
-
19,270
34,423
34,423
14,849
-
14,849
563
563
11,427
11,427
7,056
-
7,056
68,154
68,154
8,849
-
8,849
10,228
-
10,228
5,715
-
5,715
2,505
-
2,505
1,782
6,721
8,503
6,720
-
6,720
**215,435**
**7,121**
**222,556**|143,393
**177,966**
**Total**|
|||£
18,984
-
627
4,112
19,380
35,548
22,775
2,928
10,145
7,327
65,037
8,503
8,679
6,408
1,490
9,504
8,533|
|||**229,980**|
In addition £6,721 (2024:£6,721) of depreciation has been charged against the restricted fund
14
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31st MARCH 2026**
## **5. Analysis of staff costs and trustees' remuneration and expenses**
|**Staff costs**
Salaries and wages
Social security costs
Employer contribution to pension scheme
Total remuneration for the year amounted to
Staff costs are split between the following
Salaries
Play Expenses
Front of House and Cleaning
The average numbers of paid staff for the year were:|**2025/26**
**2024/25**
£
£
68,623
68,905
0
0
1,005
929
**£69,628**
£69,834
68,313
65,037
1,315
1,103
0
3,694
**£69,628**
£69,834
Number
Number
**6**
7|
|---|---|
No employee benefits were paid in this period or prior period.
Staff costs associated with Box office and Cleaning are allocated to plays and front of house respectively. **Trustees**
The Charity trustees were not paid nor received any other benefits from employment nor has any person connected with them received any remuneration for the period directly or indirectly from the Charity's funds in connection with their duties as trustee. (2025:£nil). Neither were any trustees reimbursed expenses during the year. (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity. (2025: £nil). **Highest Paid Employee**
The Theatre Manager is the highest paid employee, the salary and benefits are below £60,000.
## **6. Related party transactions**
The wholly owned subsidiary Ilkley Playhouse Limited is incorporated in the United Kingdom ( company number 4795650). The subsidiary is dormant and has not traded during the year. See note 9.
The Charity enjoys a close working relationship with Ilkley Players Club, which operates the bar and coffee bar facilities for the theatre and provides donated funds to enable the Charity. The following transactions took place between the organisations in 2025/26:
- a donation of the surplus of Ilkley Players Club to the Charity of £24,086 (2024: £19,274) of which
£25,847 was outstanding at 31st March 2025 (2024: £25,722).
15
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31st MARCH 2026**
## **7. Reporting Accountants' Remuneration**
Reporting accountants' remuneration amounted to £625 (2025: £625)
## **8. Tangible Fixed Assets**
|**Cost**
at 1st April 2025
Additions
**at 31st March 2026**
**Accumulated depreciation**
at 1st April 2025
Charge for year
**at 31st March 2026**
**Net book values**
**at 31st March 2026**
at 31st March 2025|**Freehold Land Fittings and Equipment**
**Total**
**and Building**
**Main Stage House**
**Studio**
**Greenroom**
£
£
£
£
£
£
800,733
94,457
255,138
60,289
1,808
1,212,425
0
0
0
1,056
0
0
1,056|
|---|---|
||800,733
94,457
256,194
60,289
1,808
1,213,481|
||180,558
86,155
249,275
60,289
1,808
578,085
0
7,257
40
1,206
0
0
8,503|
||187,815
86,195
250,481
60,289
1,808
586,588|
||**£612,918**
**£8,262**
**£5,713**
**£0**
**£0**
**£626,893**|
||£620,175
£8,302
£5,863
£0
£0
£634,340|
Land of £75,000 has not been depreciated in the period.
## **Capital Commitments**
There were no capital commitments as at 31st March 2026 (2025: none)
|**9.**
**Investment in Subsidiary**
The company has an investment in a wholly owned subsidiary,
Ilkley Playhouse Limited, which has not traded during the year. In
view of this, consolidated accounts have not been prepared.
The net assets of the subsidiary at 31st March 2026 amount to £1.
(2025: £1).|**2026**
**2025**
£
£
**£1**
£1|
|---|---|
16
## **ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31st MARCH 2026**
|**10 Debtors**
Debtor - Ilkley Players Club
Prepayments and accrued income
**11 Creditors: amounts falling due within one year**
Trade creditors
Deferred income - ticket sales and membership|**2026**
**2025**
£
£
25,846
25,722
24,306
19,747
**£50,152**
**£45,469**
£
£
3,372
5,307
48,530
28,232
**£51,902**
**£33,539**|
|---|---|
Deferred income comprises advance ticket sales and membership subscriptions for 2024/25
|||£||£|
|---|---|---|---|---|
|Balance at 1st April 2024||28,232||27,430|
|Amount released to income earned from charitable|activities|(28,232)||(27,430)|
|Amount deferred in year||48,612||28,232|
|**Balance at 31st March 2025**||**48,612**||**28,232**|
|**Summary of net assets by funds**|||||
||Unrestricted|Restricted|Restricted|Total|
||General|Development|Lottery/FSA|Funds|
||Funds|Donations|Grant||
||£|£|£|£|
|Balance at 1st April 2025|320,671|31,215|427,495|779,381|
|Increase/(Decrease)|(3,792)||(4,621)|(8,413)|
|**Balance at 31st March 2025**|**316,879**|**31,215**|**422,874**|**770,968**|
|Represented by:|||||
|Tangible fixed assets (property assets fund)|172,803|31,215|422,874|626,892|
|Net Current Assets (general fund)|144,075|||144,075|
|Total|316,879|31,215|422,874|770,968|
**12 Summary of net assets by funds**
## **Unrestricted funds**
The property assets fund is the value of unrestricted funds represented by the tangible fixed assets owned and used by the charity on an on-going basis for artistic activities. General fund - the 'free reserves' after allowing for designated funds.
## **Restricted funds**
The lottery grant fund is represented by tangible fixed assets in the Balance Sheet and will be credited to income by equal instalments over the estimated useful lives of those assets.
The restricted development donations will be credited to income in future redevelopment of the Wharfeside theatre.
17
**ILKLEY PLAYERS LIMITED**
## **YEAR ENDED 31[st] MARCH 2026**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31st MARCH 2026**
|**13 Restricted Grants and Donations**
**Grants received in the year**
Bradford Council
Creative Lives
**Donations received in the year**
Walter Swan Trust|**2026**
**2025**
£
£
£
Unrestricted
Restricted|
|---|---|
||-
-
10000
-
-
400
-
2,500
-|
||**-**
**2,500**
**10,400**|
## **Bradford Council - Bradford 2025**
Internal public access renovations
## **Creative Lives**
8x8x8 plays in September 2025
## **Walter Swan Trust**
To enhance the acting, directing and technical skills of the members.
## **14 Theatre Tax Relief**
|**Theatre Tax Relief**||
|---|---|
|Theatre Tax Relief|**2026**
**2025**
£
£
£
Unrestricted
Restricted|
||22,518
-
26,361|
Theatre Tax Relief claims are only shown in the accounts when received
18