Registered number 631812 Charity number 1099081 GEOFFREY WHITWORTH THEATRE LIMITED (Llmltsd by Guarant00) Unaudlted Accounts for the year ended 31 July 2025
GEOFFREY WHITWORTH THEATRE LIMITED Contents of the Accounts for the year ended 31 July 2025 Page Tnjstees, Report Independent Examiner's Report Statement of Financial Performance (including Income and Expendibjre Account) Statement of Financial Position IBalance Shoet) Notes 9-11 Informallon for the Trustees only 12
GEOFFREY WHITWORTH THEATRE LIMITED Trustees, Report (Trustees are Directors of the Company) for the year ending 31 July 2025 The Trustees are pleased lo present their annual rep)rt together with the financial statements of the charity for the year ended 31 July 2025 whh are also prepared lo meet the requirements for a Trustees. report and accounts for Companies Act purposes. The flnanci21 statements comply with the Charities Act 2011, the Companie5 Act 2006, the Memorandum and Articles of ASS(latIOn, and Accounllng and Reporting by Charrties.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republ of Ireland IFRS 102} leffeclive 1 January 20151. OBJECTIVES AND ACTIVITIES The charlly owns and operates an amateur theatre. to promote, maintain, improve and advance publi¢ education in artistic laste for appreciation of Ihe arts in the London Borough of Bexley and the neighbourhood. The theatre presents approximately 10 productions each year including dar, drama. music and singing making particular provisions for educational and eommunity programmes for the benefit of the public. The members of the theatre pay an annua subscription. The theatre operates via sub<ommittees to govern both the drama ntent and manage the njnning of theatre building. ACHIEVEMENTS AND PERFORMANCE The Board has been convened 12 limes since the last AGM and ha$ always had a quorum (a minimum of three members). Procedure al Board meetings is govemed by the Standing Orders. Standard items on the agenda al all meetings are the financial reports for Ihe Company, th8 Secretary's pOrt and corresponden¢e and the reports of the Club and Drama Commillees. In conducting our affairs, the Trustees. paramount concem is lo secure the long term future of the Ihealre, an endeavour for which we have provided eviden¢e to Ihe Charity Commission, and for the safety, comfort and enjoyment of our audiences. actors and all of the voluntary workers. As a charity we see our principal publi¢ benefit as being the continued provision of high quality amateur drama lo thé Ople of Crayford and tha surrounding area which we are able lo do al low prices by virtue of all actors and theatre staff being unpaid. Trustees were honoured and privileged that the award wlnning screen and play writer Martin Mc Donagh, agreed lo be our next President. Following the expensive projects of last summerlgtage floor replacamenl, guttering replacement, and a new Fire alarm sysleml, Trustees have continued with their main aim to build sustainability for the future while reducing energy costs. The Theatre Green Book building suNey tool helped Trustees focus on what is required lo reach these goals. Many of the issues highlighted were on the Ihealre development plan. Trustees are actively looking al changing our electricity meter which will then allow us to sign up to greener enefgy providers, purchase more solar panels and batteries which will help reduce energy ¢osts. Trustees are aware that we are in year 3 of a 5 years life expectancy for our Cyclorama lighting. Having made two unsuccessflsl bids lo the Theatres Tnjst for financial support to remedy this with new cyclorama batons the Trustees have insligaled a lighting fund in preparalM)n for the ultimate replacement. A third bid will be made to the Trust in the hope they will look kindly on us. Succession planning for key roles wlhin the theatre has been a standing item at all meetings a$ we strive to ensure efficiency and effective management in all areas of the company. This year Trustees agreed lo extend the Youth Production by one Thght given the success of previous show5. Not only was the Youth group our most sustainable production bul Ihe 4 performance5 had an attendance rate of 95.340. Following what could be seen as a challenging season of plays to Sta Trustees were encouraged that membership and seat sales did not show a significant decline on last year. Trustees were very pleased Ihe Drama Committee were able to secure a Minack August slot for 2027. With fluctuating interest rates Trustees have C£*nlinued wth short term investments Trustees are very grateful to tK)Ih Drama and Club Committee for the hard work and time they pul into arranging. organising and ensuring all aspects of the Iheatre are working perfectly for every production.
GEOFFREY WHITWORTH THEATRE LIMITED Trustees. Report (continued) for the year ending 31 July 2025 Audience and active members will have noticed improvements during the course of the season lo publicity, chip and pin machines, more effective faster broadband. FINANCIAL REVIEW The nel incoming resources for the year tolalled £12,011 (2024 £1.4091. None of the resources is lo be used on restricted projects. STRUCTURE. GOVERNANCE AND MANAGEMENT The Company was incorporated on 3 July 1959 and is governed by a Memorandum ofAssociation adopted in revised forni on 5 October 2002. when the Company gained ch8rilable stslus. Following the merger of the Company and the Club, the Memorandum and Articles of AssocialSon were updated again and the changes fomially adopted in February 2016. Board membership is limited lo nine. As stipulated in the Artides of Association, the number of trustees nearest to. bul not exceeding, one third. being those who have seNed longest since appolnlment or reappoinlmenl. are subject lo retirement by rolation and are eligible for re-appointment in Annual General Meeting. New Trustees may be appoinled in Annual General Meeting. The Trustees and Committee Members who served throughout the year were:_ D Webster (Chairl L Walling V Goodwa L Robins S Higginson E Naisbill R Lindsey (Secretary) S Grubb D Adams The theatre has an active and enlhusiaslic youth wp. We are very proud of our Youth Group whlch we see as our future set of volunteers bringing their acting and technical talents lo the work of the adult Ihealre. The charity also encourages tho indusion in ils annual season plays that feature in local school syllabuses. Drama Club (whose responsibilty is to stage (vthose resFKinsibilty Is to administer a produclionsl public theatre} Ben Gaslon Chair Le51ey Robins Chair David Webster Secretary an Peck Helen England Richard PercNal Calh Baleman Gillian Gray Holly Shaw LTG rep Keith Dunn reswJned January 2025 Dominic Higginson Clark Ceb Zebral Steve Hunt Kyle Marsh Paul Allen {Co-opledl Mike Higgingon Ico opted March 25} Only Company members are eligible for appointment as Trustees and only members of the Club with al least two years, standing may become members of the Company. Thus any new Trustee will already bo familiar with the work of the charity, having been involved wrth il for a number of years. A new Trustee receives the Memorandum and Articles ofAssocialion of the Company and the Rules of the G. as well as a copy of the Charity Commission document The Essential Truslee." What You Need To Know TRUSTEES RESPONSIBILITIES Company law requires the Trustees to wepare accounts for each financial year which give a true 2nd fair view of the state of affairs of the Company and of the nel movemenl of funds for that period.
GEOFFREY WHITWORTH THEATRE LIMITED Trustees, Report (continued) for the year ending 31 July 2025 In preparing those accounts. the Trustees are required to:_ - select suitable accounting policies arKI then apply them consistently- - obseNe the methods and principles in the Charities SORP.. make judgements and eslimale5 that are reasonable and prudent- - slate whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statement.. and prepare the a¢counls on the going concem basis unless it is inappropriate lo presume that the Company will continue in busines5. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy al any lime the financial position of thé Company and to enable them lo ensure that the accounts comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the Company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. RISK MANAGEMENT The Trustees confirm that the major risks to whi¢h the charitable Company is exposed, as identified by the Trustees, have been reviewed and sy$lems have boen esta1Shed lo manage those risk5. There are governance risks which may arise from inappropriate or inadeouale organisalional structures, from difficulties in recruiting Trustees and other leading personnel wilh relevant skills and from conflicts of interest. As safeguards we have.. the Memorandum ofAssociation and Articles of the Company- - the Rules of the Club which have been drawn up by the Trustees,. - The Standing Orders for the conduct of Trustees. meetings-, the Report of the Trustees lin addition lo the slalulory required report attched to the accounts) presenled lo ea¢h Annual General Meeting., and - the Tru$tee$' liabllity Insurance. reviewed annually. There are operalsonal risks which may arise from failures in Sel¢e quality. Inadequate controls on conlracl prlclng, welfare and health 8nd safety complaints from our volunleers. fraud and mlsapproprialion. As safeguards we have.. the responsibilities of the Club and its Drama Sub Committee closely defined in the Rules, wllh monthly reports presented to Tstee$. - insurances, including both publlc and employer's liability insurance, which documents are displayed In the foyer., - policles in Te5pe¢t of financial management and all risks lo our volunteer workers and audience. There are fInarla1 risks which may arise from fallufes in the accurw and timeliness of financial informallon, from the inadequacy of reserves, from cash-flow dilrul1S. from the diversity of income sour¢os and from the risks involved in investment management. As safeguards we have: a financial management policy Ilisled above).. - a policy on reserves., monthly financial repcKis, and - annual accounts. reviewed by an a¢(ntant aTrJ presented to the Annual General Me&tlng. There are risks to the conduct of Ihe business due to extem81 factors, including public percepllon, adverse pUbl11y, demographic changes and government tx)licy. As safeguards we have.. our aifiliation to the Little Theatre Guild of Gfeal Britain, an umbrella organisation whlch is a source of irrformation and advice., - our membership to the National Operation and Dramatic Association (NODA)
GEOFFREY WHITWORTH THEATRE LIMITED Trustees. Report (continued) for the year ending 31 July 2025 - our publicity machinery, induding press releases. widely dislributed txo¢hures and posters, and the Club's monthly magazine distn'buled lo approximately 1.100 members. We may face minor risks arising from failure lo comply with the law and local or national government regulations, which might lead us lo infringe tnjst law. em OYMent law and regulatory requirements for such activities as fund-raising, the protection of our volunteers. Club members and the children attending the Club's Youth Theatre. In order to minimise such risks we have.. a Premises Licence from the London 8orough of Bexley a child protection polw and heallh and safety policies which. as with all other pole9, are controlled by the Trustees-, annual health and safely inspectK)ns as required by our insurers-. our disaster response and recovery plan.. insurancè cover for the building and its conlenls, reviewed annually: . the Club's uncommltted reserves, which are currently maintained in exeess of £75,CKJO. Ther8 is the general risk lo the continuation of the business of th8 theatre. whlch could arise from such an event as a fire or, for example, illness among several members of the cast of a play. necessitating ils cancellalion. We have to safeguard against the10s5 of the Ihealre's sole source of ino)me'. ticket sales and bar and coffee bar sales. Aceordingly we have: - our disaster response and recovery plan,. insurance cover for the building and its conlenls. vieWed annually.. - the Club's uncommille(I reserves. whh are ¢urrently maintained in exL$ of £75,000. The above policies are revlewed by the Trustees annually. The policies are readily available lo all volunle&ryJ and Club member$. Copies of certain policies are given lo those volunteers for whom they should be worklng guidelines. FUTURE STRATEGY Among its obje¢t$ the charlty seeks to promote young people'$ enlhusi88m for drama and their Involvement in the dramatic arts by induding them wherever possible in acting and backstage work for production$. Technical outreach workshops in a local Academy will support a new cohort of young people lo experlen¢e all we have lo offer. A continuing priority is lo secure a vdunteer workforce Ihat can support the Season. Usually approxlmalely 200 volunteers work Ihroughwl the season to support U5 in meeting our aims and objectives. Trustees will keep Membership, seal sales and attendance under constant vigilance. A developing publicity team and strategy will support work in this area. The Trustees continue to consider future developments that meet their major priority of Ixjilding sustainability for the future, whilst also buildlng and maintaining sufficient reserves lo cover a major evenlu811ty. REFERENCE AND DEMONSTRATIVE DETAILS Th8 Geoffrey Wh5rth Theatre Limiled is a company Iregi$tered number 631812} limited by guarantee and therefore wlh no share capital, and a registered charity (number 1099081) ASSOCIATION SECRETARY R Lind$ey REGISTERED OFFICE 15-17 Beech Walk Crayford Kent DA14NP BANKERS HSBC Bank plc 38 High Slreel Dartford DA1 1 DG
GEOFFREY WHITWORTH THEATRE LIMITED Trustees, Report (continued) for the year ending 31 July 2025 SMALL COMPANY PROVISIONS This report of the Trustees has been prepared in CordanCe with the special provish)ns of the Companles Act 2006 relating to small companies. STATEMENT AS TO DISCLOSURE TO OUR INDEPENDENT EXAMINER In so far as the TnJstee5 are aware al the time of approving our annual repcKt'. - there is no relevant information, being information needed by the accountant In connection with preparing their report, of which the Indep8ndenl Examiner is unaware, and the Trustees. having made enquiries of fellow Trustees and the Independent Examiner, that they ought to have individually taken, have each taken all sleps that helshe is obliged lo take as a Trustee in order lo make themselves aware of any relevant audit information and lo establish that the Independent Examin8r is aware of that informalton. Board on ............... eb$ler Trustee
GEOFFREY WHITWORTH THEATRE LIMITED Independent Examiners Report Accountant's Report on tha unaudited accounts to the directors of GEOFFREY WHITWORTH THEATRE LIMITED In accordance wlh the engagement letter dated 28 September 2018, and in order lo assist you lo fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Statement of Finawal Activities, Balance Sheet and the related notes from the accounting reccKds and information and explanations have given lo us. This report is made lo the Compan¥s Board of Truslees. as a body. in accoTdanrk wllh the terms of our engagement. Our work has been undertaken so that we might eompile the financial statements that we have been engaged to compile. report lo the Companls Board of Trusloes that we have done so, and slate those matters thal we have agreed to stale lo them in this report and for no other purpose. To the fullest exlenl permitted by law. we do not accept or assume responsibility lo anyone other than the Company and the Companys Board of Tw$lees. as a body, for our wDrk or for this rel. You have ackn¢)Yledged on the Balance Sh¢el for the ar ended 31 July 2025 your duty lo onsure that the company has kept proper accounting records and lo prepare financial statements that give a truè and fair view Urer the Companies Act 2006. You consider that the company is exempl from Ihe slalulory requirement for an audll for the year. LXJ -* Joanna McGovern MBA FCCA FMAAT AThIFellvwl Brendan P Byrne & Co Ltd Accountants, Bexley Independent Examlner
GEOFFREY WHITWORTH THEATRE LIMITED Statement of Financlal Performance (including Income and Expenditure Account) for the year ended 31 July 2025 Total Funds Year 2025 Total Funds Y•ar 2024 Incomlng Resou¥ General donat¥ms and simi18r irnx) 67 Activit$ to further the charTVs otyeciwes: Saat salès subscrip1ics Tourfng producllons 113,233 9.824 ),365 10.738 123.056 101,102 Activit$ to generaie fund8.' Bar profivlkjssl Coffea profftllkissl 11.945 2,821 3.077 1.367 15.250 12,950 Grants Interest Received 4.019 142,348 3,474 117,593 RQr¢•• Exp•nd•d Costs of genefatsng funds.. Bank charges and inter&sl Bulldlro Expendlture.. Rates Energy Insurance Repairs and renvwal8 Prolessbnal lees T$l$phon8 0gpro¢ialon Sundry expen 1.292 1,601 1.204 18.013 9.053 14,650 350 741 16.281 4,554 1,035 14,550 8,622 17,764 1,035 16,753 5,467 62.826 66.029 Drama Expenditur•'. Pr(KItion expenses Computer cmls and Prfnllng and publlcity Pr(wJramm98 59,167 243 4.880 1,930 39,472 283 8,465 2.335 68,220 130,337 48,555 116,184 1,409 Total Resource3 Ewn(led Net Mo4*ment In Fund$ 10 Non8 of the otherlurKl$ arg r9StrIct In natwe for 2024 LY 2025.
GEOFFREY WHITWORTH THEATRE LIMITED Statement of Financial Position (Balance Sheet) as at 31 July 2025 Notes 2025 2024 Flxed Assets Tangible Assets 244,530 257.989 Current Assets Stocks Debtors Cash al bank and in hand 10.S76 24,313 163.491 198.381 9.717 19,840 141,730 171.287 Creditors.. amoun18 falllng due wlthln one year {15.1761 {13,4161 Not current Ilabllitios 183,205 157,871 Total assets lfjss Gurrfrnt Ilabllltles 427.735 415.860 Thé Funds of thè Charlty Appeal fund Life membershlp fund Accumulated fund 10 4.433 423.302 4.569 411,291 427.735 415,860 The company is enlilled to exemption from audit under Section 477 of the Companies Act 2006 for th8 year ended 31 July 2025. The members have not requlred the company to obtain an audit of its finandal statements for th8 year ended 30 July 2025 in accordan¢e with Section 476 of the Companies kn12008. The directors acknedge their re$wn$ibilities for: {a) ensuring that the company keeps accounting records bthich comply with Section 388 and 387 of the Companies Act 2006 and preparing financial statements whh gNe a true and fair view of the state of affairs of the company as at the end of each financial year and of ils profil or loss for ea¢h financial year in accordance wth the requirements of Section 394 and 395 and which otherwise comply with the requirements of the compan Act 2(M)6 relating lo financial slatemenl9. so far as applicable lo the company. {b) The financial statements were approved by the Board of Directors on and were si n ils behalf by. Director
GEOFFREY WHITWORTH THEATRE LIMITED Notes to the accounts at 31 July 2025 1. Accountlng Polici¢s Ba$1$ of Preparatlon The finala1 statements have been prepared in a¢ccdance with Accwnting and Reporting by Charities.. Slalement of Recommended Practice applicable to fJ)arili&s preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and RepLJblic of Ireland IFRS 10211gffoctive 1 January 20151- Icharities SORP IFRS 10211. the Financial Rèporting Standard app1[ble in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The Geoffrey Whitrlcffth Theatre Ltd meets the definitic of a public benefil entily under FRS 102. Assets and liabilities are initially recognis&1 al historical cost or transaction value unless olheN4i5e stated in Ihe relevant ac¢thJnlin9 poIIcy nolelsl. D•proclatlon No depreciation has beon provided on freehold property because it is the practice to malnlaln the property In a continual slate of sound repair. The1rf8 ol Ihe building and ils residual value Is ¢onsidered to be so high that depreciation shcwld not b8 provided. Any improvements lo the premises will be deprecialod at the ral8 of 25% pgr annum c4) a reducing balance basls except 5pecifi¢ fixtures which have been detemined lo have 8 20 year life. The rest of tho equlpmenl that Is cjwnod by the ¢cmpany is deprecia18d using Ihe slraighl-line melhcMJ ovar 3, 5 crf 10 years depending on the gxpected useful lifo of each item purchasod, this methodology h8$ been adopted from the club's prevtws practices arKI deemed appropriate lo conllnu8. Fund• Unreslricled funds are incoming resources rec&v8ble wSlhoul further speclfied purpose and are 8vall8ble as general funds, reslrided funds are lo be used for sp8cifTrc purposes as18id down by the dOrr Rtsour¢ Exp•nd•d Resources gxpended are recognised in the pericJ in which thèy 8re incurrod, thèy include VAT whlch cannot be recovered but do not inclyde ihe value of services provided by volunteers Rlsk Monagem•nt The Company's risk m8nogem8nt pr(yammg saeks lo minimlsg potential adverse effacts on the Comp8nls fln¥nd81 petsmance as dgscrfbed In the Tru9&5. Report on pagg$ 2 10 5. Int•rt Inlergst on funds hdd deposit is included when receivable 8nd tho amount can be measured reliably by the charity., this is normally uwn notificatic of the interesl paid or pay8blg by the Bank 2. Incomlng rnsourcey from •ctlvltl•s to furthor tho charltkn obJ•ctlv•s Incoming Resources, which is 5t8led net of value added tax where applic8blg. represents omounts charge(J lo the membership for subscriptions to the Ih8atre, seat sale5 for members and public watching pgrformances, fvrthar funds wne from ancillary income from the sales of refreshments aThJ the like. 3. Gènoral donatk>ns and $lmllar Income Donations can include sums frcvn sales ol unused items from the props store or wardrobo of the theatre and although the funds are not Ic*mally reslrictd in nature il is the intèntion of the Trusteos to use the sh generated lo purchase costumes and the like for use in ftrture prcxyuctions. The charity is now registw&l for grfl aid.
GEOFFREY WHITWORTH THEATRE LIMITED Notes to the accounts, continued at 31 July 2025 4. Tangible fixed assets Fr•èhold Propwty Fr••hold IMpr0MOnt$ Land and Flxtur¢s Plant and Mxhln•ry Total Cost AI 1 ALsgusl 2024 Additions Di5FK)5als Al 31 July 2025 Dopr¢cl8tlon Al 1 Augus12024 Charge for the Year Eliminated on Disposal Al 31 July 2025 Net book value Al 31 July 2025 38.373 72,395 403.443 248,348 2,803 762,SS9 2,803 38,373 72,395 403,443 251,151 765,362 300.401 7,381 204,170 8,880 504,571 18,261 307,782 213.050 520,832 38.373 72,395 95,661 38,101 244,530 Al 31 July 2024 38,373 72.395 103.042 44.178 257,988 Freehold Land represents the purchase cost of some larKI f(Y additional car p8d(Ing ad&8cent lo Ihe Freehold Propety that consists ol the Ihealre itself. Tha broughl forward balances for Improvements lo pramlsas Indude pr aForoved by the Arts Councll for lollery grant and the expenditure Inclu¢Jes the wnpleted pro1tS so lar such as the extra land, extension. seating. artwork, car park and dlsabled 18cililies. These figures have been slalgd ngl of that grant receiv8d. A slmilar approach was odopted for Ihe lalef refurbishment ol the lollets, included In addon$ al 31 July 2020. The expenditure w8s also shown of tho grant recelvthj freln the Thèatres Trust for accesslblllty. S. Debtors 2025 2024 Other debtors and prepay13 V8lue added lox 24.313 19.840 24.313 19.840 6. Cash at bank and In hand 2025 2024 Premium business account Current accounts Fixed term deposits Cash in hand 81.791 50,931 30.000 770 163.491 79.321 31.619 30.000 790 141.730 10-
GEOFFREY WHITWORTH THEATRE LIMITED Notes to the accounts, continued at 31 July 2025 7. Cr•dltors: amounts falllng due withln on y•ar 2025 2024 Sundry creditors. accruals and deferred Inccne Provlsion lor laxalion 13,957 1,219 15,176 11,673 1,743 13,416 8. Sh•r• caphal The company Is Ilmlted by guarantee wilh no share Capital. Tho liability of each member is limlted by guarantee. Each membor has agreed to contribute len pwnds In Ihe ovent of the club being wound up. 9. Taxatlon The Charlty Is cc*)sldered lo pass Ihe tests set in Paragraph 1 Schedule 6 Finance Act 2010 and Ihgrgforg it meels the definition of a charitable company lor UK rpOratIOn tax purposes. Accordingly. Ihg charlty Is potentially exempl from tsxation in res ol income or Capital gains received within ¢alegorles cover9d by sub sections 466-517 cratIon Tax Act 2010 or Sectton 256 of the Taxallc of Charga8bl8 Galns A¢t 1992. lo the exlenl that $Lbch incom8 or gain5 ara appligd axclusively to charftable purposes. Conseouentty there is no laxalKffj chargg for th8 year12023.' £nlll. 10. Staternent of Total R•cognls•d Galn• and Lo8 2025 2024 Reslri¢t8d Funds- Appeal Fund.. Al 1 Augusl Funds allocated lo eyndituro rc¥)f wcffks At 31 July Reslricled Funds- Lwe membershlp fvnd: Al 1 August Reduction in numbars Al 31 July 4,931 362 4.569 4.433 202S 2024 Unreslricled Funds- Accumulated Fund Al 1 August Nel rnovemw)l of funds for the current year Al 31 Juty 411.291 12.011 423,302 409.882 1,409 411,291