Registered Registered number number 631812 631812 Charity ‘Charity number number 1099081 1099081 ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED Unaudited Unaudit Accounts for for the the year year ended ended 31 31 July July 2024 2024 ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED. ||Page
Page| |---|---| |Trustees Report
Trustees’ Report|1-5
1-5| |Independent Examiner's Report
Independent Examiner's Report|6
6| |Statement
of Financal Performance (incuding Income and Expenditure Account
Statement of Financial Performance (including Income and ExpenditureAccount|7
7| |‘Statement of Financial Poston (Balance Sheet)
Statement of Financial Position (Balance Sheet)|e
8| |Notes
Notes|ont
9-11| |Information for the Trustees only
informationfortheTrusteesonly|12
12| ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED ## Trustees’ Trustees’ Report Report (Trustees (Trustees are are Directors Directors of of the the Company) Company) for for the year the year ending ending 31 31 July July 2024 2024 The The Trustees Trustees are are pleased pleased to to present present their their annual annual report report together together with with the the financial financial statements statements of ofthe the charity charity for for the the year year ended ended 31 31 July July 2024 2024 which which are are also also prepared prepared to to meet meet the the requirements requirements for fora a Trustees’ Trustees’ report report and and accounts accounts for[for] Companies Companies Act Act purposes. purposes. The ‘The financial financial statements statements comply comply with with the the Charities Charties Act Act 2011, 201%, the the Companies Companies Act Act 2006, 2006, the the Memorandum Memorandum and and Articles Autcies of[of] Association, Association, and and Accounting Accounting and and Reporting by by Charities: Charties: Statement Statement of of Recommended Recommended Practice Practice applicable ‘applicable to to charities chartes preparing preparing their thelr accounts accounts Reporting in in accordance accordance with[with] the the Financial[Financial] Reporting Reporting Standard Standard applicable ‘applicable in in the the UK[UK] and and Republic Republic of[of] Ireland[Weland] (FRS (FRS 102) 102) (effective (effective 1 1 January January 2015). 2015), ## OBJECTIVES ‘OBJECTIVES AND AND ACTIVITIES ACTIVITIES. The “The charity charity owns owns and and operates operates an an amateur amateur theatre, theatre, to to promote, promote, maintain, maintain, improve improve and and advance advance public public education ‘education in in artistic artistic taste taste for for appreciation appreciation of of the the arts ars in in the the London London Borough Borough of of Bexley Bexley and and the the neighbourhood. neighbourhood. The The theatre theatre presents presents approximately approximately 10[10] productions productions each each year year including including dance, dance, drama, drama, music music and and singing singing making making particular particular provisions provisions for[for] educational educational and and community community programmes programmes for[for] the the benefit benefit of[of] the the public. public The The members members of of the[the] theatre theatre pay pay an an annual annual subscription, subscription. The The theatre theatre operates operates via via two two sub-committees sub-committees to[10] govern ‘govern both[both] the[the] drama[drama] content content and[and] manage manage the[the] running running of of the the theatre theatre building, building, ## ACHIEVEMENTS ACHIEVEMENTS AND AND PERFORMANCE PERFORMANCE The The Board Board has has been been convened convened 12 12 times times since since the the last last AGM[AGM] and and has has always always had had a a quorum quorum (a (a minimum minimum of[of] three three members). members). Procedure Procedure at at Board Board meetings meetings is is governed governed by[by] the the Standing Standing Orders.[Orders.] Standard Standard items items on on the the agenda ‘agenda at at all[all] meetings meetings are are the the financial[financial] reports reports for forthe the Company, Company, the[the] Secretary's Secretary's report report and[and] correspondence correspondence and and the the reports reports of[of] the the Club Ciub and and Drama Drama Committees. Committees, in In conducting conducting our our affairs, affairs, the the Trustees’ Trustees’ paramount paramount concern concern is i to to secure secure the the long-term long-term future future of ofthe the theatre, theatre, an an endeavour tendeavour for for which which we we have have provided provided evidence evidence to to the the Charity Charity Commission, Commission, and and for forthe the safety, safety, comfort comfort and and enjoyment fenjoyment of of our our audiences, audiences, actors actors and and ail[all] of[of] the[the] voluntary voluntary workers.[workers.] As As a a charity charity we we see see our our principal principal public public benefit ‘benefit as as being being the the continued continued provision provision of of high-quality high-quality amateur amateur drama drama to to the the people people of of Crayford Crayford and and the the surrounding surounding area area which[which] we we are are able[able] to[to] do[do] at[at] low[low] prices prices by by viru virtue of[ofall] all actors[actors] and[and] theatre[theatre] staff[staf] being being unpaid. unpaid Following Following a a successful successful tour tour to to the the Minack Minack Theatre Theatre in in Cornwall Cornwall during during the the summer summer of of 2022 2022 Trustees Trustees had had the the funding {unding to to implement implement elements elements from[from] the the development development plan plan that that would would develop develop an an infrastructure[infrastructure] to[to] support support sustainability sustainability for forthe the future. fture. The The stage stage floor[floor] was was replaced replaced with[with] a a harder[harder] wearing wearing wooden[wooden] floor,[foo,] the[the] fire[fre] alarm[alarm] has has been been replaced replaced and and guttering guttering improved. improved. During During the the year year the[the] lift lit has has required required a a number number of of maintenance maintenance updates,ensure ‘updates,‘ensure any any This This deficit defi large large is is investment investment kept kept to[to] a a minimum. minimum. has has required required The The continuationTrustees Trusteescontinuation and and Club of of Club ever-increasing ever-increasing to to monitor monitor the the energy energy revenue revenue bills bils budget budget have have closelyprompted promptedcloselyto. to the the Trustees “Trustees to to look laok closely closely at at effective effective ways ways of[of] reducing reducing our our energy energy usage. usage. The The Trustees Trustees are are actively actively exploring exploring the the feasibility feasibility of of increasing increasing the the use use of solar[of] solar energy energy and and preparing preparing for[for] ways ways of of storing storing it.[it.] This This wil will progress progress into[into] the the coming coming year. year. The The move move towards towards more more LED[LED] lighting lighting while[while] energy energy saving saving will wil also also be be necessary necessary as asthe the tungsten tungsten bulbs[aulos] are are no no longer longer made.[made.] Many Many departments, depariments,inclucing including backstage backstage and and wardrobe,[wardrobe,] for for example, example, are are very very adept at adept at reusing, reusing, repurposing repurposing ‘and and recycling recycling materials materials i in line ine with with the the Little Litle Theatre Theatre Guild's Guild's and and Theatres Theatres Trust Trust “Green "Green Book".[Book"] The The theatre theatre has has enrolied enrolled as as a a sustainable sustainable theatre theatre and and while[wheat] the at the preliminary preliminary stage stage intend intend to to focus focus on on consolidating consolidating current ‘current good ood practice practice and and move move through through the the basic basic and and intermediary intermediary levels levels i in the the coming coming year. year. With ‘With fluctuating fuctuating interest interest rates, rates, the the Trustees Trustees continually continually review review market markt interest interest rates ales to[to] maximise maximise returns returns on on the the theatre's theatre's investments. investments ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED Trustees’ Trustees’ Report Report (Trustees (Trustees are are Directors Directors of of the the Company), Company), cont. cont. for for the the year year ending ending 31 31 July July 2024 2024 ## FINANCIAL FINANCIAL REVIEW REVIEW The “The net net incoming incoming resources resources forthe year for the year totalled totalled £1,409 £1,409 (2023 (2023 £6,585). £6,585), None None[of] of the the resources resources is isto to be be used used on ‘on restricted restricted projects, projects, ## STRUCTURE, STRUCTURE, GOVERNANCE GOVERNANCE AND AND MANAGEMENT MANAGEMENT Thein in‘The revised revised Company Company form form was was on on 5 5 incorporated October incorporatedOctober 2002, 2002, on on when when 3 3 July July the the 1959 1959 Company Company and and is is governed governed gained gained charitable charitable by by a a Memorandum Memorandum status. status. Following Following of of Association Association the the merger merger adopted adopted of ofthe the Company Company and and the the Club,[Club,] the the Memorandum Memorandum and and Articles Articles of of Association Association were were updated updated again again and and the the changes ehanges formally formally adopted adopted in in February February 2016.[2016.] Board Board membership membership is is limited limited to to nine. nine. As As stipulated stipulated in in the the Articles Articles of Association, of Association, the the number number[of] of trustees trustees nearest nearest to,[to,] but but not not exceeding, exceeding, one one third, thd, being Deing those those who who have have served served longest longest since since appointment appointment or or reappointment, Teappointment, are are subject subject to[to] retirement retirement by by rotation rotation and and are are eligible eligible fr for re-appointment re-appointment in[in] Annual Annual General General Meeting. Meeting, New New Trustees Trustees may may be be appointed appointed in in Annual Annual General General Meeting. Meeting. The ‘The Trustees Trustees and and Committee Committee Members Members who who served served throughout throughout the the year year were:were:D D Webster Webster (Chair) (Chair) L LWating Watling V 'V Goodwin Goodwin L L Robins Robins S S Higginson Higginson E ENaisbitt Naisbitt D DAdams Adams R R Lindsey Lindsey (Secretary) (Secretary) S Grubb Grubb The ‘The theatre theatre has has an an active active and and enthusiastic enthusiastic youth youth group. group. We We are are very very proud of of our aur Youth Youth Group Group which which we we seeThe 8The as[as] charity charity[ ou] our alsofuture[fulure] also encourages encourages set[set] of[of] volunteers[volunteers] the the inclusion inclusion bringing bringing in ints their ther its annual annual acting acting andseason seasonand technical technical plays plays that that talents talentsproud feature feature to to the the in in work work local local of ofthe school school the adult adul syllabuses, syllabuses,theatre. theatre. > Drama Drama Club ory (whose (ouhose responsibility responsibilty is isto stage to stage (whose (whose responsibility responsibilty is[is] to[to] administer administer productions) productions) @ a public puble theatre) theatre) Ben Ben Gaston Gaston Chair Chair Lesley LLesiey Robins Robins Chair Chair David David Webster Webster Secretary Secretary Alan Alan Peck Peck Helen Helen England England Richard Richard Percival Percival Gaynor Gaynor Grin Griffin Gillian Gilian Gray Gray Holly Holy Shaw Shaw Keith eth Dunn[Dunn] Dominic Dominic Higginson Higginson Clark Clark Ceb Cab Zebrat Zebrat Steve ‘Steve Hunt Hunt Kyle Kyle Marsh Marsh Brian Brian Kemp Kemp (Co-Opted) (Co-Opted) Paul Paul Allen Allen (Co-opted) (Co-opted) Only nly Company[Company] members[members] are[are] eligible[eligible] for[for] appointment[appointment] as[as] Trustees[Trustees] and[and] only[only] members members of ofthe the Club Club with with at atleast least two {wo years' years’ standing standing may may become become members members of ofthe the Company. Company. Thus Thus any any new new Trustee Trustee will wil already already be be familiar familiar with with the the work work of ofthe the charity, charity, having having been been involved involved with[with] fora it for a number number[of] of years. years. A Anew new Trustee Trustee receives receives the the Memorandum ‘Memorandum and and Articles Articles of of Association Association of ofthe the Company Company and and the the Rules Rules of of the the GWT, GWT, as 28 well well as a as 8 copy copy of of the the Charity Charity Commission Commission document document The[The] Essential Essential Trustee:[Trustee:] What What You[You] Need Need To[To] Know Know ## TRUSTEES ‘TRUSTEES RESPONSIBILITIES RESPONSIBILITIES Company ‘Company law law requires requires the the Trustees Trustees to to prepare prepare accounts accounts for[for] each each financial financial year[year] which[which] give give a a true true and and fair fair view View of of the the state state of of affairs affairs of ofthe the Company Company and and of of the the net net movement movement of of funds funds for for that that period. period, In in preparing preparing those those accounts, accounts, the the Trustees Trustees are are required required to:to: “ -- abserve observeselect select suitable suitable the the methods methods accounting accounting and and principles principles policies policies and and in inthe thethen then Charities Charites apply apply them them SORP; SORP: consistently; consistently - “make make judgements judgements and and estimates estimates that that are are reasonable reasonable and and prudent; prudent, > rot ae Ht ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED ## Trustees’ Trustees’ Report Report (Trustees (Trustees are are Directors Directors of of the the Company), Company), cont. cont. for for the the year year ending ending 31 31 July July 2024 2024 > = ~ State sate whether whether applicable applicable accounting accounting standards standards have have been been followed, followed, subject subject to to any any material material departures ‘departures disclosed disclosed and and explained explained in[in] the[the] financial[financial] statement: statement, and and ~ = prepare prepare the the accounts accounts on on the the going going concern concern basis bass unless unless it it s is inappropriate inappropriate to to presume presume that that the the Company ‘Company will wil continue continue in[in] business. business. The ‘The Trustees Trustees are are responsible responsible for for maintaining maintaining proper proper accounting accounting records records which which disclose disclose with with reasonable reasonable accuracy ‘accuracy at at any any time[time] the[the] financial[financial] position postion of ofthe the Company Company and[and] to[to] enable[enable] them[them] to[to] ensure ensure that thatthe the accounts accounts comply ‘comply with withthe the Companies Companies Act[Act] 2006 and 2008 and the the Charities Charities Act Act 2011. 2011. They They are are also also responsible responsibie for[for] safeguarding safeguarding the the assets assets of of the the Company Company and and hence hence taking taking reasonable reasonable steps steps for for the the prevention prevention and and detection detection of of fraud fraud and and other ‘other irregularities. ireguiarties, ## RISK RISK MANAGEMENT MANAGEMENT The “The Trustees Trustees confirm confirm that that the the major major risks risks to to which which the the charitable charitable Company Company is Is exposed, exposed, as as identified identified by by the the Trustees, “Trustees, have have been been reviewed reviewed and and systems systems have have been been established established to to manage manage those those risks. risks. There “There are are governance governance risks risks which which may may arise arise from from inappropriate inappropriate or or inadequate inadequate organisational organisational structures, structures, from from difficulties Giffcuties in in recruiting recruting Trustees Trustees and and other other leading leading personnel personnel with with relevant relevant skills skils and and from from conflicts conflicts of of intrest interest, As As safeguards safeguards we we have: have: = ~ the the Memorandum Memorandum of of Association Associaton and and Articles Articles of ofthe the Company; Company: == ~- The Thethe the Rules Rules Standing Standing of ofthe theOrders Orders Club Club whichfor forthewhich the conducthave haveconduct been been of of Trustees’drawn drawnTrustees’ up up by by meetings; meetings the the Trustees; Trustees - “the the Report Report of af the the Trustees Trustees (in (in addition addition to tothe the statutory statutory required required report report attached attached to the tothe accounts) accounts) presented presented to[to] each each Annual Annual General General Meeting; Meeting, and and - “the the Trustees’ Trustees’ liability liability insurance, insurance, reviewed reviewed annually. annually. There There are are operational operational risks risks which which may may arise arse from from failures failures in in service service quality, qualty, inadequate inadequate controls controls on on contract contract pricing, cing, welfare[welfare] and[and] health[neslth] and[and] safety[safely] complaints[complains] from[from] our[our] volunteers,[volunteers,] fraud[fraud] and[and] misappropriation.[misappropriation] - As As safeguards safeguards we we have: have: - “the the responsibilities responsibities of ofthe the Club Club and and its its Drama Drama Sub Sub Committee Commitee closely closaly defined defined in inthe the Rules, Rules. with with monthly ‘monthly reports reports presented presented to to Trustees; Trustees; - “insurances, insurances, including including both both public public and and employer's employer's liability liability insurance, insurance, which[which] documents documents are displayed are displayed in inthe the foyer; foyer - ~ - polices policies in in respect respect of of financial financial management management and and all al risks risks to to our our volunteer volunteer workers workers and and audience. audience. - There ‘There are are financial financial risks risks which which may may arise arse from from failures failures in in the the accuracy accuracy and and timeliness timeliness of of financial financial information, information, from from the the inadequacy inadequacy of of reserves, reserves, from[ffom] cash-flow[cash-flow] difficulties, diffculties, from rom the[the] diversity diversity of[of] income income sources sources and and from[fram] the the risks risks involved involved in in investment investment management. management. As As safequards we we have: have: - ~ a a financial financial management management policy policy (listed (listed above); above), safeguards - +a a policy policy on on reserves, reserves - ~ - monthy monthly financial financial reports, reports, and and - “annual annual accounts, accounts, reviewed reviewed by[by] an an accountant accountant and and presented presented to the[tothe] Annual[Annual] General General Meeting. Meeting - There ‘There are are risks risks to to the the conduct[conduct] of ofthe the business business due due to to external external factors, factors, including including public puble perception, perception, adverse adverse - publicity, publicity, demographic demographic changes changes and and government government policy. policy. As[As] safeguards safeguards we we have: have * - our out afflation affiliation to the tothe Little Litle Theatre Theatre Guild Guild of of Great Great Britain, Briain, an an umbrella umbrella organisation organisation which[which] is isa a source source of of information information and and advice; advioe: - our our membership[membership] to[tothe] the National[National] Operation[Operation] and[and] Dramatic[Dramatic] Association[Association] (NODA)[(NODA)] - + - our our publicity publicity machinery, machinery, including including press press releases, releases, widely[widely] distributed distributed brochures brochures and and posters, posters, and and the the Club’s (Club's monthly monthly magazine magazine distributed distributed to to approximately approximately 1,100 1,100 members. members > 23 ae ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED ## Trustees’ Trustees’ Report Report (Trustees (Trustees are are Directors Directors of of the the Company), Company), cont. cont. for for the the year year ending ending 31 31 July July 2024 2024 We We may may face face minor minor risks risks arising arising from from failure failure to to comply comply with wit the the law law and and local local or or national national government government regulations, ‘regulations, which which might might lead lead us[us] to to infringe infringe trust trust law, law, employment employment law law and and regulatory regulatory requirements requirements for for such such activities ‘aciwites as as fund-raising, fund-raising, the the protection of of our our volunteers, volunteers, Club Club members members and and the the children children attending attending the the Club's ‘Club's Youth Youth Theatre. Theatre. In In order order protection to to minimise minimise such such risks risks we we have: have: - ~ a a Premises Premises Licence Licence from from the the London London Borough Borough of of Bexley Bexiey - +a a child child protection protection policy policy and and health health and and safety safety policies policies which, which, as as wit with all all other other policies, policies, are are controlled controled by by the the Trustees; Trustees; - anal annual health[health] and[and] safety[safety] inspections[inspectons] as[as] required[required] by[by] our[our] insurers;[insurers] - “our our disaster disaster response response and and recovery recovery plan; plan; + ~- insurance insurance cover cover for forthe the building bulding and and its its contents, contents, reviewed reviewed annually; annually; - - the the Club's Club's uncommitted uncommitted reserves, reserves, which which are are currently curently maintained maintained in in excess excess of[of] £75,000. £75,000 There “There is is the the general goneral risk risk tothe to the continuation continuation of ofthe the business business of ofthe the theatre, theatre, which which could could arise arse from from such such an an event ‘event as a asa fire fire or, or, fr for example, example, illness liness among among several several members members of of the the cast cast of of a a play, play, necessitating necessitating its its cancellation, ‘cancellation, We We have have to to safeguard safeguard against the against the loss loss of of the the theatre's theatre's sole sole source source of of income: income: ticket ticket sales sales and and bar bar and and coffee coffee bar bar sales. sales. Accordingly Accordingly we we have: have - ~ our our disaster response disaster response and and recovery recovery plan: plan; - “insurance insurance cover cover for forthe the building building and and its[its] contents, contents, reviewed reviewed annually; annually ~ the the Club's Club's uncommitted uncommitted reserves, reserves, which which are are currently currently maintained mainiained in in excess excess of[of] £75,000. £75,000, The “The above above policies polices are are reviewed reviewed by by the the Trustees Trustees annually, annually. The The policies policies are are readily readlly available available to to all all volunteers volunteers and land Club Club members. members. Copies Copies of[of] certain certain policies policies are are given gwen to to those those volunteers volunteers for for whom whom they they should should be be working working guidelines, guidelines, FUTURE FUTURE STRATEGY STRATEGY Among ‘Amang its its objects objects the the charity charity seeks seeks to to promote promote young young people's people's enthusiasm enthusiasm for for drama drama and and their their involvement involvement in in the the dramatic dramatic arts ais by by including including them them wherever wherever possible possible in in acting acting and and backstage backstage work work for for productions. productions, A ‘continuing continuing priority prioiy i is to[to] secure secure a[a] volunteer[volunteer] workforce[workforce] that[that] can can support suppor the[the] season. season. Usually Usually approximately approximately 200 200 volunteers volunteers work work throughout throughout the the season season to to support support us us in in meeting meeting our our aims aims and and objectives. objectives. While While we we are are very very encouraged encouraged that[that] audience[audiance] figures[figures] are[are] being[being] maintained[maintained] this[ths] remains[remains] an[an] area[area][for] for constant[constant] vigilance, vigilance, The The Trustees Trustees continue continue to to consider consider future future developments developments that that meet meet their their major major priority priority of of building building sustainability sustainability for forthe the future, future, whilst[whilst] also also building buléing and and maintaining maintaining sufficient[sufficient] reserves reserves to[to] cover cover a a major major eventuality. eventually. ## REFERENCE REFERENCE AND AND DEMONSTRATIVE DEMONSTRATIVE DETAILS DETAILS. The The Geoffrey Geottrey Whitworth Whitworth Theatre Theatre Limited Limited is is a a company company (registered (registered number number 631812) 631812) limited ited by by quarantee guarantee and and therefore therefore with with no no share share capital, capital, and and a a registered registered charity chart (number (number 1099081) 1098081) ## ASSOCIATION ASSOCIATION SECRETARY SECRETARY R R Lindsey Lindsey REGISTERED REGISTERED OFFICE OFFICE 4 4 Downs Downs Valley Valley Hartley Hadley Longfield Longfield Kent Kent DA3 DAS 7RA[7RA,] ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED ## Trustees’ Trustees’ Report Report (Trustees (Trustees are are Directors Directors of of the the Company), Company), cont. cont. for for the the year year ending ending 31 31 July July 2024 2024 ## BANKERS BANKERS HSBC HSBC Bank Bank pic ple 38 38 High High Street Strest Dartford Dartford DA1 DAT 1DG 106 ## SMALL ‘SMALL COMPANY COMPANY PROVISIONS PROVISIONS, This ‘This report repor of of the the Trustees Trustees has hes been been prepared prepared in in accordance accordance with with the the special special provisions provisions of ofthe the Companies Companies Act ‘Act 2006 2008 relating relating to to small small companies. companies. ## STATEMENT ‘STATEMENT AS AS TO TO DISCLOSURE DISCLOSURE TO TO OUR OUR INDEPENDENT INDEPENDENT EXAMINER EXAMINER > = -In Insofar there there so faris is as 38 no no the relevant therelevant Trustees Trustees information, information, are are aware aware being being at at the the information information time time of of approving approving needed needed our annualby byour the theannual accountant accountant report: report in in connection connection wth with preparing preparing their ‘thei report, report, of of which[which] the the Independent Independent Examiner Examiner is is unaware, unaware, and ane - the the Trustees, Trustees, having having made made enquiries enquiries of of fellow fellow Trustees Trustees and and the the Independent Independent Examiner, Examiner, that that they they ought ought to to have have individually individually taken, taken, have have each each taken taken all al steps steps that that he/she helshe is[is] obliged obliged to to take take as as a a Trustee Trustee in in order order to to make make themselves themselves aware awareof of any any relevant relevant audit audit information information and and to to establish establish that thatthe the Independent Independent Examiner Examiner is is. aware ‘aware of of that that information,[information.] Approved Agproved by by the[the] Board[Board][ on...] on ZY .QUNOWGN,[GACUNGN.] SAQA. AOA, > D Webster[—] D Trustee Webster <—, oe 7a Trustee ws ’ ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED ## Independent Independent Examiner's Examiner's Report Report ## Accountant's Accountant's Report Report on on the the unaudited unaudited accounts accounts to to the the directors directors of of GEQFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED In In accordance accordance with the withthe engagement engagement letter letter dated dated 28 28 September September 2018, 2018, anc and in in order order to to assist assist you you to to fulfl {ul your your duties duties under under the the Companies Companies Act[Act] 2006, 2006, we we have[have] compiled compiled the[the] financial[financial] statements ofthe statements of the company ‘company which[which] comprise comprise the[the] Statement[Statement] of[of] Financial[Financial] Activities,[Activites,] Balance[Balance] Sheet[Sheet] and andthe the related[related] notes notes from from the the accounting accounting records tecards and and information[information] and and explanations explanations you you have have given given to[10] us.[Us.] This “This report report is is made made to to the the Company's Compuny’s Board Board of of Trustees, Trustees, as as a a body, body, in n accordance accordance with withthe the terms terms of of our cur engagement. engagement. Our[Our] work[work] has has been been undertaken undertaker so so that we we might compile might compile the the financial financial statements statements that that we we have have been been engaged angeged to[to] compile, compile, report repat to[to] the[the] Company’s thatCompany's Board[Board] of[of] Trustees[Trustees] that[that] we we have[have] done lone so, 50, and[and] state stat these[those] matters[matters] that[that] we[we] have[have] agreed[agreed] to[to] state[state] to[to] them[them] in[in] this[this] report[report] and[and] for[for] no[no] other[other] purpose. purpose, To To the the fulest fullest extent extent permitted permitted by by law,[law,] we we do do not not accept acceptor or assume assume responsibility responsibilty to[to] anyone aryane other bither than than the the Company Company and and the[the] Company's Company's Board Boars of[of Trustees,] Trustees, as asa a body,[body,] for[for] our[our] work[work ] or or for[for] this[this] report report You ‘You have neve acknowledged acknawedged on on the the Balance Balance Sheet[Sheet] for forthe the year year ended[ended] 31[31] July July 2024[2024] your your duty duty to[to] ensure ensure that that the the company company has has kept Kept proper[proper] accounting accounting records records and and to to prepare prepare financial financial statements statements that thet give give a a true true and and fair fi view[view] under[under] the[the] Companies Companies Act[Aet] 2006.[2006,] You[You] consider[consider] that[that] the[the] company[company] is[is] exempt[exempt] from[from] the[the] slatutory slalutory requirement requirement for[for] an[an] audit auctor for the[the] year.[year.] **----- Start of picture text -----**
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independent Independent Examiner Examiner pote Bele: DUI [Sh (24— S(1o ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED ## Statement Statement of of Financial Financial Performance Performance (including (including Income Income and and Expenditure Expenditure Account) Account) for for the the year year ended ended 31 31 July July 2024 2024 |for thethe year ended 31 July 2024
StatementofFinancial Performance
forthe yearyearended 31 July2024|(including
Performance (including|(includingExpenditure
(including Incomeand Expenditure|(includingExpenditure
(including Incomeand Expenditure|Expenditure Account)
Expenditure Account)|Expenditure Account)
Expenditure Account)| |---|---|---|---|---|---| ||Notes
Notes|Total Funds
TotalFunds||Total Funds
Total Funds|| |||Year
2028
©
e
Year
2024
£
£||Yeor
2023
ci
e
Year
2023
£
£|| |Incoming Resources
General donations and similar income
Incoming Resources
General donations and similarincome|3
3||6
67||a7
1,174| |‘Activites to further the charity's objectives:
Activities to further the charity's objectives:|2
2||||| |‘Seat sales
Subscriptions
Touring productions
Seatsales
Subscriptions
Touring productions||90,265
10.738
0
90,365
10,738
it)||89,767
8,450
35.202
89,767
8,450
35,222|| ||||101,102
101,102||199,440
133,440| |Aetivtes to generate funds:
Activities togenerate funds:|||||| |Ba profi(loss)
Cattee shop proft(oss)
Omer
Grants
Bar profit(loss)
Coffee shop profit/(loss)
Other
Grants||8.506
sor?
1,367
12950
°
8,506
3,077
1,367
12,950
tt)||8027
3.052
15
1283.
°
8,027
3,052
175
11,253
0|| |Interest Received
Interest Received|||3474
T7505
3,474
717,593|1.585
Ta7.58S
1,685
~~
447,553|| |Resources Expended
Resources Expended|||||| |(Costs of generating funds:
Costs of generating funds:|||||| |Bank charges and imerest
Bank chargesand interest|||11601
1,601||2.391
2,391| |Builaing Expenditure:
Building Expenditure:|||||| |Rates
Energy
Insurance
Rates
Energy
Insurance||11035
145550
8.622
1,035
14,550
8,622||41263
12000
8.406
1,263
12,699
8,446|| |Repairs and renewals.
Repairs and renewals||17,764
17.764||15,204
15,804|| |Professional fees
Professional fees||1036
1,035||cal
571|| |Telephone
Telephone||734
784||m
711|| |Depreciation
Sundry expenses
Depreciation
Sundryexpenses||18,753
5.487
16,753
5,487|66,029
66,029|15311
3.909
15,311
3,999|50,808
58,804| |Drama Expensive:
Drama Expenditure:|||||| |Production expenses
Production expenses||seare
39,472||62,421|| |‘Computer costs and website
Computer costsandwebsite||283
283||180|| |Printing and publicity
Programmes
Printingand publicity
Programmes||6.065,
2335
6,465
2,335|48,555
48,555|14,761
2,320|79,682| |Total Resources Expended
Not Movement in Funds
Total ResourcesExpended
NetMovement inFunds|10
10||ee
=
116,184
1,409
a|os|140,877
6,675
os| |None ofthe ether funds are restricted in nature for 2023 or 2024,
None of the otherfunds are restricted in nature for2023 or 2024.|||||| ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED ## Statement ‘Statement of of Financial Financial Position Position (Balance (Balance Sheet) Sheet) as as at[at] 31[31] July July 2024[2024] |as [at] [31] July [2024]
StatementofFinancial Position
as at31 July2024|(Balance
Position (Balance|(BalanceSheet)
(Balance Sheet)|| |---|---|---|---| ||Notes
Notes|2024
2024|2023
2023| |||©
£|£
£| |Fixed Assets
Fixed Assets|||| |Tangible Assets
Tangible Assets|4
4|287,989
257,989|261,336
261,336| |Current Assets
Current Assets|||| |‘Stocks
Debtors
Stocks
Debtors|5
5|9,717
19,840|3,709
47877
3,709
17,877| |(Gashat bank
and in hand
Cash at bank and in hand|6
6|141,730|140,455,
140,455| |||171,287|762,08
162,041| |Creditors: amounts falling due
Creditors: amounts falling due|||| |within one year
within one year|ed
7|(13.416)
(13,416)|(8563)
(8,563)| |Not current liabilities
Net current liabilities||—sre
157,871|153.47
153,477| |Total assets
less current
Aiabiities
Total assets less current
liabilities||415,860|414,813| |‘The Funds of the Charity
The Funds oftheCharity|10
10||| |‘Appeal fund
Appeal fund||-|-| |Life membership fund
Lifemembershipfund||4.569
4,569|4,931| |‘Accumulated fund
Accumulated fund||411.201
411,291|409,882| |||aor
415,860|414,813| The “The company company is is entiled entitled to to exemption exemption from from audit audit under under Section Section 477 477 of ofthe the Companies Companies Act Act 2006 2006 for for the the year year ended ended 31 31 July July 2023. 2023, The ‘The members members have have not not required required the the company company to to obtain obtain an an aust audit of of is its financial financial statements statements for for the the year ‘year ended ended 30 30 July July 2023 2023 in[in] accordance[accordance] with[with] Section[Section] 476[476] of[ofthe] the Companies Companies Act[Act] 2006.[2006.] The ‘The directors directors acknowledge acknowledge their their responsibilities responsibltis for: fr: (a) (2) ensuring ensuring that[that] the[the] company company keeps keeps accounting accounting records[records] which[which] comply comply with[with] Section[Section] 386[386] and ‘and 387 387 of of the the Companies Companies Act Act 2006 2006 and and (b) (©) preparing preparing financial[financial] statements statements which which give give a a true true and and fair fair view view of ofthe the state state of of affairs affairs of of the the company ‘company as as at[at] the the end[end] of[of] each each financial[financial] year year and[and] of[ofits] its profit[profit] or or loss[loss] for[for] each each financial[financial] year year in[in] accordance[accordance] with[with] the[the] requirements requirements of[of] Section[Section] 394[394] and[and] 395 and[395][and] which[which] otherwise[otherwise] comply ‘comply with[with] the the requirements requirements of of the the Companies Companies Act[Act] 2006 2006 relating relating to[to] financial nancial statements, statements, so ‘0 far[far] as as applicable applicable to[to] the[the] company. compary. ah The The financial financial statements statements were were approved approved by bythe the Board Board of[of] Directors Dectors on on ST J". OcRiw CONLIN.Oty 2e ORY AY and and were were signed signed on on its its behalf behalf by: by. / Director Director §4_/_,ae v= oe ee a Ot ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED Notes Notes to the to the accounts accounts at ‘at 31 31 July July 2024 2024 ## 4. 1. Accounting Accounting Policies Policies Basis Basis of of Preparation Preparation The “The financial financial statements statements have have bean bean prepared prepared in in accordance accordance with with Accounting Accounting and and Reporting Reporting by by Charities: Charis: Statement Statement of of Recommended Recommended Practice Practice applicable applicable to to charities charles preparing preparing their their accounts ‘accounts in in accordance accordance with withthe the Financial Financial Reporting Reporting Standard Standard applicable applicable in inthe the UK[UK] and and Republic of of Ireland rland (FRS (FRS 102) 102) (effective effective 1 1 January 2015) 2018) - -(Chanbes (Charities SORP SORP (FRS (FRS 102)), 102), the the Financial RepublicFinancial Reporting Reporting Standard Standaré applicable applicable in inJanuary the the UK UK and and Republic Republi of of eland Ireland (FRS (FRS 102) 102) and and the the Companies Companies Act[Act] 2006, 2008, The The Geoffrey Geoffrey Whitworth Whitworth Theatre Theatre Lid Lid meets meats the the definition dfiriton of of a 2 public ble benefit[benefit] entity[entity] under[under] FRS[FR'S] 102.[102,] Assets[Assets][ an] and liabilities[labites] are[are] initially[inaly] recognised recognised at at historical[historical] cost Coat or or transaction transaction value value unless unless otherwise olherwge stated stated in in the the relevant relevant accounting accounting policy policy note(s). notes). Depreciation Depreciation No No depreciation deprecation has has been been provided provided on on freehold freehold property property because because it i i is the the practice practice to to maintain maintain the the property in ina a continual continual state state of of sound sound repair. pai. The The life Ife of ofthe the building bulding and and its its residual residual value value is Is considerod considered propery to to be beso so high high that that depreciation depreciation should should not not be be provided. provided. Any Any improvements improvements to to the the premises promises will[wil] be be depreciated depreciated at at the[the] rate rate of[of] 25%[25%] per per annum[annum] on[on] a[a] reducing[reducing] balance[balance] basis[basis] except except specific Specie fitures fixtures which[which] have[hava] been[been] determined[determined] to[to] have[have] a a 20[20] year year life.[ife,] The The rest rest of ofthe the equipment equipment that that is is owned owned by bythe the company company is is depreciated depreciated using using the the straight-line straight-line mathod method over aver 3,[3,] 5 Sor or 10 10 years years depending depending on[on] the[the] expected expected useful[useful] life[Me] of[ofeach] each item[tem] purchased,[purchased,] this thie methodology methodology has been has been adopted opted from[fom] the[the] club's[club's] previous[previous] practices[practices] and[and] deemed[deemed] appropriate[sppropiate] to[to] continue,[continue,] ## Funds Funds Unrestricted Uncestricted funds funds are are incoming incoming resources resources recetvable ecetvable without without further furher specified specified purpose pupose and and are are available availabe as a8 general general funds, funds, restricted restricted funds[funds] are are to o’be be used used for[for] specific specific purposes purposes as as laid[laid] down own by by te the donor[donor] ## Resources Resources Expended Expended Resources Resources expended expended are are recognised recognised in in the the paid period in in which which they they ae are incurred, incurred, they they include include VAT[VAT] which lwhich cannot cannot be be recovered eecovere but but do donot not include include the the value value of of services services provided provised by by volunteers volunars Risk Risk Management Management Thea ‘Tha Company's Company's risk risk management management programme programme seeks seeks to to minimise minimise potential potomat adverse adverse effects effects on on the the Company's Company's financial financial performance performance as as described described in in the the Trustees’ Trustees’ Report Report on on pages pages 2 210 to 5,[5,] Interest interest on on funds[funds] held hed on on Geposit depos is is included[Included] when[when] receivable recelvable and and the the amount amount can can be be measured measured reliably reliably by by the[the] charity; charity this[this] is is normally narmally upon upon notification ntiation of ofthe the interest[interest] paid[paid] or or payable payable by by the[the] Bank[Bank] 2. 2. Incoming Incoming resources resources from from activities activities to to further futher the the charities charities objectives objectives ‘Incoming incoming Resources,[Resources,] which which Is is stated stated net net of of value value added added tax, tax, represents represents amounts amounts charged charged to to the the membership membership for for subscriptions subscriptions to tothe the theatre,[theatre,] seat seat sales sales for[for] members members and[and] public public watching watching performances, performances, further[further] funds funds come come from[from] ancillary[ancillary] income[income] from fom the[the] sales sales of of ## 3. 3. General donations General donations and and similar similar income income Donations ‘Donations can can include include sums sums from fom sas sales of of unused unused items items from from the the props props store store or or wardrobe wardrobe of ofthe the theatre theatre and ‘ane although although the the funds funds are[are] not not formally formally restricted escied in in nature nature tis it is the the intention intention of ofthe the Trustees Trustees to to use use the the cash ‘cath generated generated to to purchase purchase costumes and costumes and the the like Bke for for use use in[in] future flure productions. productions ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED Notes Notes to the to the accounts, accounts, continued continued at ‘at 31 31 July July 2024 2024 |4.
Tangible fixed assets
4.
Tangible fixed assets| |---| |Frechold
_Frechold
Improvements
Plant and
Freehold
Freehold
Improvements
Plantand| |Property
Land
and istures
Machinery
Total
Property
Land
and Fixtures
Machinery
Total| |€
€
£
€
€
£
£
£
£
£| |cost
Cost| |‘ALY August 2023
sas7s
72808
«31a?
«(248,850
749,154
‘Asétions
11716
1680
13.405,
Disposals
=
E
:
‘ACH duly 2004
Bas
as
aes
as
TEES,
Depreciation
At 1 August2023
38,373
72,395
391,727
246,659
749,154
Additions
-
-
11,716
1,689
13,405
Disposals
peeepen, eee,
emmeaiinoe
vomits
At 31 July2024
38,373
72,398
403,443
248,348
762,559
Depreciation| |AUT August 2023
203020
194,708
487818
CChargefort Year
=
:
7.381
9372
18.753
At 1 August 2023
-
-
293,020
194,798
487,818
Charge forthe Year
-
-
7,381
9,372
16,753| |Eminated on Ossposat
4
:
:
z
Eliminated on Disposal
-
:
-
-
-| |L3H duly 2024
=
3
BOAT
DATO
BAST
At 31 July2024
-
-
300,401
204,170
504.571| |Net book value
Netbook value| |AL 3t July 2024
38373
__ 72395,
__ 10342,
44,170
257.989,
At 31 July2024
38,373
72,395
103,042
44,179
257,989
————————
—_—_—_—_ SS See
—X_| |‘At 31 uty 2023,
3a373___72,305
sa707
51.861
261,396,
At 31 July2023
38,373
72,395
98,707
51,861
261.336| |Freehold Land represen the purchase cost of some landfr addtional car parking adjacent othe
Freshold Property
that consist of thethoatresf
‘The brought forwars balances for improvements
to premises Include projects approved
by the Arts Counc for
a lttry grant and
the
expencture
includes the completed
projects
80 far such asthe extra land,
extension,
‘seating,
artwork, carpark and disabed facies, These figures have been siaedne ofthat grant recoived
[similar approach was adopted fo the later refurbishment of thetlt, included in adaons at 31 July 2020.
‘Theexpenditure
was also shown net ofthe
grant
received from the Theatres Trust fr accessibly
Freehold Land represents thepurchase cost ofsome land for additional car parking adjacent to the
Freehold Property that consists ofthetheatre itself.
Thebrought forwardbalances forimprovements to premises include projects approved bytheArtsCouncil for
a lottery grantand theexpenditure includesthecompleted projectssofarsuch as the extra land, extension,
seating, artwork, car parkand disabled facilities. These figures havebeen stated net ofthat grant received.
A similarapproachwasadopted for the later refurbishment ofthe toilets, included in additions at 31 July2020.
Theexpenditurewas also shown net ofthe grant received from the Theatres Trust for accessibility.| |5,
5.|Debtors
Debtors|2028
2024|2028
2023| |---|---|---|---| |||€
£|e
£| ||‘other debtors and prepayments
Otherdebtorsand prepayments|19,940
19,640|wer
17,877| ||Valve added tax
Value added tax|<=
:|=
bd| |66.Cash
6.|Cash
at bank and in hand
Cashatbank and in hand|19,840
—_——
2024|SIAIA
2028
17,877
ee
2023| |||©
£|©
£| ||Premium business account
Premium business account|ras2t
79,321|20878
80,876| ||‘Current accounts
Current accounts|31619
31,619|28,780
28,789| ||Fixed term doposits
Cash inhand
Fixedtermdeposits
Cash inhand|30000
720,
3,000
790
741,730.|30,000
790,
2,000
790
—140,455| -1010 ## GEOFFREY GEOFFREY WHITWORTH WHITWORTH THEATRE THEATRE LIMITED LIMITED Notes Notes to to the the accounts, accounts, continued continued at at 31 31 July July 2024 2024 7. 7. Creditors: Creditors: amounts amounts falling falling due due within within one one year year |Creditors: amounts falling due within one year
Creditors: amounts falling duewithinoneyear||| |---|---|---| |year|2028
2024|2028
2023| ||€
=|e
£| |Sundry creditors, accruals and deferred income
Provisionfr taxation
Sundry creditors, accrualsanddeferredincome
Provisionfortaxation|11973
1763
Tsate
11,673
1,743
13,416
———|6703
11361
B65
6,703
1,864
8,563
_———| 8. 8. Share Share capital capital The “The company company i is limited limited by by guarantee guarantee with with no no share share capital. capital. The The ably liability of of each each member member is is ited limited by by guarantee. guarantee. Each Each member member has has agreed agreed to to contribute contribu ten tan pounds pounds inthe in the event event of ofthe the ub club being being ‘wound wound up. up. 9. 9. Taxation Taxation The ‘Te Charity Chaniy is is considered considered to to pass pass the the tests tests set set out out in in Paragraph Paragraph 1 1 Schedule Schedule 6 6 Finance Finance Act Act 2010 2010 and and therefore therefore it i meets meets the the definition defintion of of a a charitable charitable company company for[for] UK[UK] corporation corporation tax[tax] purposes. purposes. Accordingly, Accortingly, the the charity chert is is potentially potentially exempt exempt from fom taxation taxation in in respect respect of of income income or ox capital captal gains gains received received within within categories categories covered[covered] by[by] sub[Sub] sections[sections] 466-517[466-517] Corporation Corporation Tax Tax Act[Act] 2010 2010 or or Section Section 256 256 of ofthe the Taxation Taxation of ‘of Chargeable Chargeable Gains Gains Act Act 1992, 1092, to tothe the extent excent that that such such income income or or gains gains are are applied applied exclusively to exclusively to charitable charitable purposes. purposes. Consequently Consequently there[there] is[is] no n taxation[taxation] charge charge for[forthe] the year year (2023:[(2023:] Enil). Ei) ## 10. 410, Statement Statement of of Total Total Recognised Recognised Gains Gains and and Losses Losses ||2028
2024|2023
2023| |---|---|---| ||e
£|e
£| |Restricted
Funds
- Appeal
Fund:
Restricted Funds - Appeal Fund;||| |ALT August
At 1 August|.|.| |Funds allocated to expenditure on roof works
Funds allocated toexpenditure on roofworks|-|-| |ALT ouly
At 31 July|:|E| |Resticted Funds- Life membereip
fund:
ALY August
Restricted Funds - Life membership fund:
At 1 August|4,931|§,021| |Reduction
in numbers
Atat duly
Reduction in numbers
At 31July|362
—e|He| ||2024|2023| ||£|£| |Unrestricted
Funds - Accumulated Fund
Unrestricted Funds -Accumulated Fund||| |ALY August
"Net mavement af funds forhecutent year
AL3t
duly
At 1 August
Netmovement offunds forthecurrentyear
At31July|409,882
1,409
411,291|403,207
6,675
409,882| me -11-