Charity registration number 1109377 (England and Wales)
Company registration number 05402388
THE ST IVES YOUTH THEATRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

THE ST IVES YOUTH THEATRE
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
E Davis
M Hirst
J Maslerton
P Pope
Secretary
M Hirst
Charity number (England and Wales)
1109377
Company number
05402388
Registered office
1 st Floor
Chapel House
Chapel Lane
Sl Ives
Cambridgeshire
PE27 7DX
Independent examiner
Kinnaird Hill
Brunel House
1 Archers Court
Huntingdon
Cambridgeshire
PE29 6XG
Bankers
Lloyds Bank PLC
6 Market Place
Blandford Forum
Dorsel
DT11 7EE

THE ST IVES YOUTH THEATRE
CONTENTS
Page
Truslees report
Independent examinerfs report
Slatement of financial activities
Balance sheel
Notes to the financial statements
6-15

THE ST IVES YOUTH THEATRE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
The truslees present their report and accounts for the year ended 31 August 2024.
Sl Ives Youth Theatre. also referred to as SIYT. Charity registration number 1109377, Company registration
number 05402388 (England and Wales). Principal and registered address being 1st Floor, Chapel House,
Chapel Lane, Sl Ives, Cambridgeshire PE27 5DX.
The accounts have been prepared in accordance with the accounting policies sel out in nole 1 to the accounts
and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by
Charities." Slatement of Recommended Practice applicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) leffeclive 1
January 2019}
Objectives and activities
The charity's object is lo work with young people who are currently in secondary education or of that age,
regardless of social background or specific ability, to develop drama and theatre skills. This enhancement of
their formal education promotes skills in critical analysis and self-evalualion, allowing for development of inter-
personal skills and self-awareness leading lo the growth of a well-rounded individual.
In planning our activities for the year we kepl in mind the Charity Commissions guidance on public benefit,
including the guidance on public benefit and fee charging. Sl Ives Youth Theatre relies on membership fees,
grants, donations and the income from performances to cover 211 costs incurred. In setting the fees, charges and
concessions, the trustees give careful consideration lo the accessibility of both Sl Ives Youth Theatre itself and
slaged perforMan￿S lo Ihose on low incomes.
The focus of St Ives Youth Theatre activities is organised around stage productions that seek to challenge our
members on a number of levels, providing opportunities for them lo develop inler-personal skills, self~awareness
and evaluation. A by-product of this is lo provide the local community with an opportunity lo enjoy a broad range
of theatrical entertainment and see young people in a posilive light.
st Ives Youth Theatre is run on a solely volunteer basis. All trustees and helpers give of their time and abilities
willingly. Wilhoul this group of people, the organisalion would not be able lo continue in ils present form.
Achievements and performance
202312024 ha5 been a successful year.. Our annual family cabaret, devised and performed by the members. was
very well supported, and we manage to raise a little money from our usual fvndraising games, but this year we
introduced a 100 club and some of the "winnings" were donated back lo us.
Our Spring show for 2024 saw a muGh overdue return lo Shakespeare. It had been 10 years SiTbce SIYT last
performed something from the Bard and we were very much looking forward lo putting Shakespeare on again. A
ex-member and great friend of SIYT - Peter Bottley, offered to adapt and direct a version of A Midsummer Night's
Dream. As chair, I was keen lo get involved and assisted Peter with Direction and producing the show. We
added an 80"s vibe lo our production, with costume and music from that decade. We had wonderful feedback
from audiences. with some commenting that il was the best show they had seen u5 perform for a while. Our final
2 shows were sold out and we made a small profil.
For our Summer show we had a newArtislic director and choreographerjoin the team, as we performed Di5ney'5
High School Musical IHSMI. HSM is a popular show and proved to be with both members parents, and the wider
St Ives audience. Many have grown up with the original film and knowing all the songs. Performing at the
Burgess Hall is always a challenge for us. as the cost associated with the venue are high, but il is the only local
performing space substantial enough to allracl and be adequate for a larger audience. This did not detract from
the enthusiasm thal our cast and crew had for this show., audiences enjoyed the singing and dancing. Our new
NODA District 2 rep attended on the last performance, and we impressed him enough to recommend us for 2
awards- Best Musical Performance for our female lead and a Highly Commended Outstanding Youth
Performance for our"Jack Scott" which were presented al the NODAAGM.
September saw the beginning of our new season and we recruited another 12 new members, bringing our
numbers up to over 40.
We look forward to another great year in 2025.

THE ST IVES YOUTH THEATRE
TRUSTEES REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
Financial revlew
Long term aim is to build up sufficient funds to allow for one years running costs, excluding special events such
as the Edinburgh Fringe festival. This fund is Ihe prime recipient of all Gift Aid returns.
Main funding comes from membership fees, grants, donations and advertising in our production programme5.
Fundraising events are held to enhance the money available to present performances.
We hold a small bursary fund to assist families, a maximum of 6, who would struggle to meet the monthly
membership fee. Only three bursaries were applied for, and granted. during ihis financial year.
Structure. governance and management
The charity is a company limited by guarantee incorporated on 23rd March 2005 and registered as a charity on
9th May 2005. The company was established under a Memorandum of Association which established Ihe
objects and powers of the charitable company and is governed by ils Articles of Association.
There is a Child Proleclion policy in pla￿, with a nominated Child Protection representative. Disclosure and
Barring Service (DBSI checks are carried oul on anyone coming into regular conlact with the student members.
All trustees give their time volunlarily with no finanGial remuneration or other benefits. Trustees are appointed or
reappointed at the Annual General Meeting.
The trustees, and also directors who served during the year were=
E Davis
M Hirst
J Masterton
P Pope
The Iruslees report was approved by the Board of Trustees. The trustee and director signing this report does so
on behalf of the board of directors.
M Hirst
Trustee
Dated-

THE ST IVES YOUTH THEATRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE ST IVES YOUTH THEATRE
I report lo the trustees on my examination of the financial statements of The Sl Ives Youth Theatre Ilhe charity) for
the year ended 31 August 2024.
Responsibilities and basis of report
As the trustees of the charity (and also ils directors for the purposes of company law). you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
charity's financial statements carried out under section 145 of Ihe Charilies Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 14515)Ib} of the Charities Acl 2011.
Independent examiners statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect ol the charity as required by section 386 of Ihe Companies Act
2006.
Ihe financial statements do not accord with those records., or
the financial slalemenls do not comply with the accounting requirements of section 396 of the Companies Act
2006 other than any requiremenl that the financial statements give a true and fair view, which is nol a maller
considered as part of an independent examinalion., or
the financial statements have not been prepared in accordan￿ with the methods and principles of the
Slalement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statement5 in accordance wilh the Financial Reporting blandard applicable in the UK
and Republic of Ireland IFRS 1021.
I have no concems and have come across no olher matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Kinnaird Hill
Brunel House
1 Archers Court
Huntingdon
Cambridgeshire
PE29 6XG
Dale..
IL

THE ST IVES YOUTH THEATRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Charilable activities
Fund raising activities
Investments
3,029
21.256
612
265
3,029
21,256
612
279
7.321
14.710
7,321
14.710
14
125
133
Total income
25.162
14
25,176
22,156
22,164
Expenditure on:
Raising funds
Charitable activities
Other expenditure
223
25.387
178
223
26.414
178
1,027
25,689
104
4.477
30,166
104
13
Total expendlture
25.788
1,027
26,815
25,793
4.477
30,270
Net expenditurè
(626)
(1.013)
(1,639)
{3,637)
(4.4691
(8,106)
Transfers be￿een
funds
1273)
273
Net movement in
funds
1899)
(740)
(1,639)
(3,637)
(4,4691
(8,106)
Reconciliation of funds:
Fund balances at 1 September
2023
26.528
1,394
27,922
30,165
5.863
36,028
Fund balances at 31 August
2024
25.629
654
26.283
26.528
1,394
27,922
The stalement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
The statement of financial activities also complies with Ihe requirements for an income and expenditure account
under the Companies Act 2006.
The notes on pages 6 to 15 form part oflhese financial statemenls.

THE ST IVES YOUTH THEATRE
BALANCE SHEET
ASAT31 AUGUST2024
2024
2023
Notes
Fixed assets
Tangible assets
14
2,695
4,039
Current assets
Stocks
Debtors
Cash at bank and in hand
15
16
1.401
2,141
20.379
1.401
1,285
21,408
23.921
24,094
Creditors= amounts falling due within
one year
17
{333)
1211)
Nel current assets
23,588
23.883
Total assets less current liabilities
26,283
27.922
The funds of the charity
Restricted income fvnds
Unrestricted funds
20
654
25,629
1,394
26,528
26,283
27,922
The notes on pages 6 to 15 form part of these financial stalemenls.
The company 15 entitled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006. for the year ended 31 August 2024.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements 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 ils incoming resources and application of
resources, including its income and expenditure, 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 with respect to
accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of ils financial slalements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
lo the small companies regime.
The financi
I statements were approved by the trustees on
M Hirst
Trustee
Company registration number 05402388 (England and Wales)

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
Charity infonnation
The St Ives Youth Theatre is a private company limited by guarantee incorporated in England and Wales. The
registered office is 1 st Floor, Chapel House, Chapel Lane, St Ives, Cambridgeshire, PE27 7DX.
1.1 Accounting convention
The accounts have been prepared in accordance with the charity's governing document, the Companies Act
2006 and -Accounling and Reporting by Charities.. Ststement of Recommended Praclice applicable to
charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102) leffeclive 1 January 20191. The charity is a Publi¢ Benefit Enity as defined
by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial ststements are prepared in sterling, which is the functional currency of Ihe charity. Monetary
amounts in these financial slatemenls are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving ihe accounts, the trustees have a reasonable expectalion that the charity has
adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Charilable funds
Unreslricled funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subjecl to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes lo the financial statemenls.
Endowment funds are subject to specific conditions by donors that the capital musl be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliabty, and it is probable thal income will be recetved.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending dislribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
(Continued)
1.5 Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all costs related to the category. Vvhere costs cannot be directly attributed lo particular headings thay have
been allocated to activiles on a basis consislenl with the use of the resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the cosls of
disseminating information in support of expenditure on the objecls of the charity and include project
management carried out at Headquarters. Management and administration costs are those incurred in
connection with administration of the charity and compliance wtth conslitulional and statutory requirements.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Tangible fixed assets costing more than £1.000 are capilalised and included at cost including any incidental
expenses of acquisition.
Tangible fixed assets are staled al cost less depreciation. Depreciation is provided at rates calculated lo write
off the cost less estimated residual value of each asset over ils expected useful life, as follows..
Fixtures, fittings & equipment
25 /0 straight line basis.
The gain or loss arising on the disposal of an asset is determined as the difference belween the sale proceeds
and the carrying value of the asset, and is recognised in the statemenl of financial activities.
1.7 Impairment of fixed assets
At each reporting end dale, the charity review5 the Carrying amounts of its tangible assets to determine
whether there is any indication that those assets h3ve suffered an impairment 105s. If any such indication
exists. the recoverable amount of the asset is estimated in order lo determine the extent of the impairmenl
loss (if any).
1.8 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direcl materials and, where applicable. direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Items held for distribulion at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equivalents
Cash and cash equivalenls include cash in hand, deposits held at call with banks. other short-lerm liquid
inveslmenls with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accountlng pollcies
(Continued)
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues. of FRS 102 lo all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contraclual provisions of the inslrumenl.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
Ihere is a legally enforceable right lo set off the recognised amounts and there is an intention to sellle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interest method unless the arrangement conslitules a financing transaction, where the transaction is
measured at the present value of the future receipts discounled at a market rate of interest. Financial assels
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured al the present
Value of the fulure payments discounted at a market rale of interest. Financial liabililies classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabililies if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade credilors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of flnanclal liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
Critical accountlng estimates and judgemenls
In the application of the charity's accounting policies, the trustees are required to make judgements. estimales
and assumptions about the carrying amounl of assets and liabilities that are not readily apparent from other
sources. The estimales and associated assumptions are based on hislorical experience and other factors that
are considered to be relevanl. Aclual results may differ from these eslimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimates are recognised in the period in which the eslimale is revised where the revision affects onSy thal
period, or in the period of the revision and future periods where the revision affects both currenl and fulure
periods.

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Income from charitable activities
Unrestricted
funds
2024
Unrestricted
funds
2023
Production revenue
Other miscellaneous income
Membership fees
12.327
6,300
125
8,285
8,929
21,256
14,710
Income from fund raising activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraiaing events
612
Income from investments
Unrestricted Restricted
funds
funds
2024
2024
Total un￿strICted Restricted
funds
funds
2023
2023
Total
2024
2023
Interest receivable
265
14
279
125
133
Donations and legacles
2024
2023
Donations and gifts
3,029
7,321
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraisin9 and publicity
Seeking donations, grants and legacies
223

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Net movement in funds
2024
2023
The net movement in funds is stated after chargingl(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
1,850
1.344
1,685
1,098
Charitable activitles
Activities
directly
undertaken
Support
costs
Total
2024
Totsl
2023
Depreciation and impairment
Room Hire
Production expenditure
Workshop and tours
Olher costs
Bursaries
Radio Mics
1,344
4,187
16,181
1,344
4,187
16.181
1,098
3.719
16,828
392
1,967
300
4,177
1,825
875
152
1,825
875
152
24.564
24.564
28,481
Share of governance costs (see note }
1,850
1,850
1,685
24.564
1,850
26,414
30.166
Governance costs includes payments to the accountants of £1.850 (2023 £1,685) for independent
examination fees.
10 Trustees
None of the trustees (or any peTsons connected with them) received any remuneration during the year.
During the year there were no expenses reimbursed to truslees that relaled to them carrying out their duty as
a trustee.
11 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60.000.
10-

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
12 Taxation
The charity is exempi from taxation on ils activities because all its income is applied for charitable purposes.
13 Other
Unrestricted Unrestricted
funds
fvnds
2024
2023
Financing costs
other expenditure
165
13
178
91
13
104
14 Tangible fixed assets
Fixtures,
fittings &
equipment
Cost
At 1 September 2023
9,514
At 31 August 2024
9,514
Depreciation and impaimient
At 1 September 2023
Depreciation charged in the year
5,475
At 31 August 2024
6,819
Carrying amount
Al 31 August 2024
2,695
Al 31 August 2023
4,039
15 Stocks
2024
2023
Finished goods and goods for resale
1,401
1.401
11

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
16 Debtors
2024
2023
Amounts falling due wlthln one year:
Other debtors
Prepayments and accrued income
451
1,690
656
629
2,141
1.285
17 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
211
25
308
333
211
18 Unrestricted funds
The unreslricled funds of the charity comprise the unexpended balances of donations and granls which are
not subject to specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unreslriGled funds by the truslees for specific purposes.
At1
September
2023
Incoming
resources
Resources
expended
Transfers At 31 August
2024
General funds
26.528
25,162
(25,7881
(273)
25,629
Previous year:
At1
September
2022
Incoming
resources
Resources
expended
Transfers At 31 August
2023
General fund5
30,165
22,156
125.793)
26,528
12-

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
19 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 August 2024:
Tangible assets
Current asselsllliabililiesl
2.695
22.934
2,695
23,588
654
25.629
654
26,283
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 August 2023:
Tangible assets
Current assetsllliabiSities}
4.039
22.489
4,039
23,883
1,394
26,528
1,394
27,922
13

THE ST IVES YOUTH THEATRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
21 Events after the reporting date
There were no post balance sheet events which affecled the financial statements.
22 Related party transactions
Included in other creditors is an amount of £2512023 - £143 debtor) bursary owed lo the family of a trustee.