RECISTEREDCOMPANY NIJMBER.. 0426.5713 (England #nd W#les) RLGISTERF.D C'FIARITY NIIMBFR- 1121620 Report of the Trnstees aud Unaudited FinaneiAI Statements for tht Year Ended 31 Decernber 2025 for HOLYBOURNE THEATRE B20 Limited Chartercd Certified Accountants Charwell House Wilsom Road Alt Hampshire GU34 2PP
HOLYBOURliE THEATRK Contents of the Financial St8t¢m¢nts for th¢ Yur Ended 31 Dteember 2025 Pag Report of the Trnsttts Independent Ex8miner's Report Sttem¢nt of FinxnciAI Activitie5 Bsl8nte Sh¢¢t Notes to th• st4ternents Detsiled Sttemtnt Of#¢141 Attivitie5 10
HOLYBOURNE THEATRE Report of the Trystees for th¢ Yegr Ettded 31 December 2025 The trustees who are also dirKtors of the chariry for the ryx)s¢S of the c.ompanies A¢t 2006. present ih¢ir rew)rt with the financial stsiements of the ¢hariEy for the y¢ar ended 31 December 2025. The tyustees have adopted the proviskons of AccouThling and Reportinx by ChariLie5'. Statement of Recommended Practice applicable io charitie5 preparin8 their accounts in accordance with the Financial R¢ponin8 Standard applicable Èn the UK and Republic of Ireland {FRS 102) (¢ffective l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing do¢vment The chariry is controlled by its governing docurn¢nL a deed of trust, and Consiiiutes a limited company. limited by guarantee, as deflned by ihe Companies Act 2(K)6. REFERENCE AND ADMINISTKITIVE DETAIIS ReElStered Compony nurnber 04265713 (Engjland and Wales) Registtr¢d ChArity nuThber 1121620 Registered offlee London Road Holybourne Alton Hampshire GU34 4EL Trustees J Priddle R D Yelland K McGill S Wood P Stephens Company S¢¢retsry R D Yelland Independent ExamlD¢r Mrs C.oroline Scull B20 Limiied Chartered c.ertified Accountants Charwell Hou Wilsom Road Alton Hampshire GU34 2PP Approved by order of the board of trustees on .......... .. - and signed on its behalf by: J Priddle- Trustee Pa8e I
IDdep¢ndent ExAminer'g Report to the TruJteei of HOLYBOI':RP*E TII EATRL Independent tx#miDer's report to the trustees of HOLI'BOI',RYE THEATRE {'th¢ C(bmpany') I report io the Charity trustees on my examination of the &¢¢ounts of the C.otnpany for the year ended 31 December 2025. Responsibilities and bAsis of r¢port A5 the charity's trustees of the Company land also its dtreetor5 for the purposes of company law) you are re5pon5ible for the preparation of the accounts in a¢¢ordance wilh the requirements of the Cornpanies Act 20061'ih¢ 2006 Act'l. Having satisfied myself that the ac¢oun¢s of lh¢ Company are not reqUId to be audited under Part 16 of th¢ 2006 Act and are eligible for independent examination. I report in respect of my examination of vour charity's accounts as raTTied out under Se¢tion 145 of the Charitie5 Act 2011 I'the 2011 Act'l. In earytng oui my examination I have followed the Dire¢tion5 given by the Charity Commission und¢r Se¢tion 145(51 (b) of the 2011 Act. Ind¢pend¢nt exAmlnerf$ stAternent I have cornpleted my examination. I confimi that no matters have Come to my attention in conn¢¢iion with the ¢xamina¢ion giving me cause to believe.. accounting re¢ords were not kept in respect of the Company required by S¢¢tion 386 of the 2006 Aci,. the accounts do not accord with those records; or the accounts do not comply with the accouniing requirements of Section 396 of the 2006 Act other than any requirement thai the a¢¢ounts siyt a true 8nd fair view which is not a matter considered as pan of an ind¢p¢nd¢ni examination.. or the accounts have not b¢en pr¢par¢d in ac¢ordance with the methods and prineiples of th¢ Statem¢nt of Recommended Practice for accountin8 and reportins by charities {applicable to charities prcparin8 their accounts in accordanc¢ with th¢ Finan¢ial Reporting Standard applicabl¢ in the UK and Republic of Ireland IFRS 102)). I have no ¢oncems and have come acros5 no other tnatters in conn¢¢tion with the examination to which attention should be drdwn in this report in order to ¢nable a proper UnderSndIng of ihe accounts to be reached. Mrs Caroline Scull B20 Limited Chartered Cenified Accountsnis C.harwell House Wilsom Road Alion Hampshire GU34 2PP Dale.. Page 2
HOLYBOURNE THEATRE St8ternent of Tr-inanrial Aelivilies for the Yr Ended 31 December 2024 31.12.25. Unrestri¢red rllnds 31.12.24 Total funds NoS INCOME AND ENDOWMENTS FROM tknations. grdnts and 1¢8a¢ies 12,383 5,063 Charitable Activitie5 Inv¢strnent ine¢)me 42.449 5.216 43.951 3.121 Total 60.(148 52.135 EXPENDITURE ON ChArit&ble activities Theatre a¢tivi¢ie$ '.rrJ 25.566 21,819 Theatre njnning ¢osts 32.511 19.632 (ther 530 475 Totgl 58,607 41.926 NET INC.OME 1.441 10,209 RECONCILIATION OF FUNDS Total funds brought forward 488,650 478.441 TOTAL FUNDS CARRIED FORWARD 488 650 The notes forni part of these financial ststements Poge 3
HOLYBOURNE THEATRE Bal¥Dte Sheet 31 December 202$ 31.12.25 Unrestyi¢ted funds 31.12.24 Toial fvnds Notes FIXED ASSETS Tangible ass¢ts 478,583 469,716 CURRENT ASSETS Debtors Cash at bank and in hand 1.242 2.021 13.186 19.742 CREDITORS Amount5 lalling due within one year 1808) (1,678) NET C.iiRRENT ASSETS 11.508 18.934 TOTAL ASSETS LESS CURRENT LIABILITIES 490.091 488.650 490.091 488,650 NET ASSETS FtiYDS Unrestricted funds 10 4g),091 488 650 490.091 488 650 TOTAL FUNDS The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. The memkr5 have not required the ctsmpany to obtain an audit of lis financial statemenis for the year tnded 31 Decetmber 2025 in accordance with S¢ction 476 of the Companies All 2006. The trustees a¢knowledge their responsibilities for 18) ensuring ihat the charitable compary keeps ac¢ountin8 r¢cords that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which 8ive a true and fair view of the state of affairs of the charitable company as t the end of each fin8n¢ial year and of its Surplus or d¢ficit for eaeh financial year in aecordan¢e with the requirements of Sections 394 and 395 and which otherwise ¢omply with the requirements of the Companies Act 2006 relatin8 to finan¢ial statements, SO far as applicablt to the ¢hariiablt ¢¢)mpany. Th¢5e financial ststement5 have been prepared In accordance with the provisions applicable ts> charitsble companies subject to the small companies regime. StaMen15 were approvtd by the Board of TnLSt¢¢5 ond auth0ri5ed for issue on . and were si8n¢d on its behalf by.. Ib) I Priddle- TNste¢ The notes form part of these finan¢ial 5tat¢ments Pa8e 4
HOLYBOURNETHEATRE Iyotes to tht FIN*nei•l Statements for the Y¢8r Eodtd 31 D¢¢emb¢r 2025 ACCOUNTING POLICIES Basis of prgp8ring the fiDgn¢i41 $tat¢m¢n¢$ The finan¢ial $tatem¢#ts of the ¢haritsble Company. which is a public benefit entity under FRS 102. have be¢n prepared in accordance with the Charities SORP IFRS 1021 'Accounting and RertIng by Charities.. Statement of Re¢ommended Practice applicable to charities preparin8 their accounts in accordan¢¢ wilh the Financial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 2019),. Financial Reporting Siandard 102 The Financial Reporting Standard applicable in the UK and Republie of Ireland, and the Companies Act 2006. The finartcial statement5 have been prepared under the hi$tort¢al ¢ost convention. 1cOme All income is recognised in the Staiement of Financial Aciivities once the charity ha5 entitlement to the nds. il is probable that the income will be reeetved and the amount can be measllr¢d reliably. Expenditure Liabilities are re¢ognised as expenditure a% 500n a5 there is a legal or constructive obligation ¢ommitting the Charity to that rxpenditure. it is probable that a transfer of economic benefits will be Tequired in settlement and the amount of the obligation Can be measured reliobly. Expenditure is accounted for on an accruals basis and h8S been classified under headings that aggregate all c05t related to the category. Where ¢osLs cannoi be directly attributed to particular headiTrgs they have been allocated to activities on a basis Consistellt with the use of resour¢es. TAngible fixed Assets Dcprcciation is provided at the following annual rates in order to write off each asset ov¢r ils ¢siimaied useful life. Plant and machinery 25V• On Cost T8xa¢ion Th¢ charity is exempt from corw)ration tax on its charitable activitics. Fund accounting Unreslricted funds Can be used in accordance with th¢ charitable objectives at th¢ dI$¢tIOn of the tnsiees. Restricied funds can only be used for particular restricted purposes wtihin the objects of the charity. Restrictions arise when specified by the donor or wh¢n funds are rdised for particular restricied purposes. Further explanation of the naiur¢ and purpose of each fund is included in the notes to th¢ finan¢ial ststements. CHARITABLE ACTIVITIES 31.1? 25 31.12.24 Performance5 Members & friends Youth Theatr Fundraising Event refreshmtnts & raffles 24,658 785 5.226 26,136 807 5.067 883 11.058 42,449 43.951 Page 5 continued...
HOLYBOURNE THEATRE Notes to the FlnAnciAI St8tements- fontinued for the Year Ended 31 Deeember 2025 INVESTMEf4T INCOME 31.12.25 31.12.24 Rents rec¢iv¢d 3,121 NET INCOMEI(EXPENDITURE) Net incom¢/(exp¢nditure) is ststed after chargin(credIting}= 31.12.25 31.12.24 Depreciation- owned assets 3.879 TRUSTEES, RF.MUYERA'flON AliD BENEFITS There were no tnjstees. remyneration or other benefits for ihe year cnded 3 1 De¢emb¢r 2025 nor for th¢ y¢or ended 31 December 2024. Trusttt$' ¢xp¢Jses There were no tnjstees, expenses peid which had been incurred in performin8 this r()l¢ for the y¢4r end 31 December 2025 nor for th¢y¢or ertded 31 Drcember 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds INCOME AND ENDOWMENTS FROM Donations, grants and legacies 5.063 Charitable Activiiies Investment income 4J,951 Totgl EXPENDITURE ON Charitable 4etivitles Theatre activities 21.819 Theatre running costs 19,632 475 Totsl 41,926 NET INCOME 10.209 RECONCILIATION OF FUNDS Total funds brought forward 478.441 Page 6 continued...
HOLYBOVRNE THEATRE otes to the Stst¢meJ)t$- eoDtiDued for the Year Ended 31 December 2025 COMPARATIVES TrOR THE STATEMENT OF FINANCIAL ACTIVITIES-tontinued Unrestrict¢d fltnds TOTAL FUNDS CARRIED FORWARD 488.650 TANGIBLE FIXED ASSE'rs Freehold property Plant and machinery Tothls COST At l January 2025 Additions 462,790 40,953 16,332 503,743 16.332 At 31 December 2025 462,790 57.285 520.075 DEPRECIA TION At l January ?025 Charge for year 5,271 28,756 7,465 J4,027 7.465 At 31 December 2025 36.221 41.492 NET BOOK VALUE At 31 December 2025 457,519 21.064 478.583 At 31 December 2024 457.519 469,716 DEBTORS: AMOUNTS FALLINC DUE WITH1 ONE YEAR 31.12.25 Prepayments 2,021 CRF.DITORS: AMOUN75 FALLING DIIE WITHIN ONE YEAR 31.12.25 31.12.24 Trdde crediiors Accrued expens¢s (21 1.680 808 808 Page 7 continued...
HOLYBOURNE THEATRE Notes to the Finaneial Statements- Continued for th¢ Year Ended 31 December 2025 io. MOVEMEwf JN FUNDS rnovement in funds At 31.11.25 At 1.1.25 IIDrestri¢t¢d funds Gentral fund Building Extension 379,743 108,907 1.441 381.184 108,907 488,650 490.091 TOTAL FUIIDS 488.650 490.091 Nel movement in fill)ds. in¢luded in the above are as follows.. Incomin8 resources Resou¢$ expended Movem¢n¢ in funds Unrestrleted funds Generdl nd 60.048 (58.6071 1.441 TOTAL FUNDS 60.048 58.607) .441 comrat1ve$ for rnovemellt in fundj Net movement in fund5 At 31.12.24 At 1.1.24 Unrestricted fund5 General fund Buildin8 Extension 369,534 108907 10.209 379.743 478.441 488 650 TOTAL FUNDS 478.441 10,209 488,650 Comparntive net movrmertt irt funds. included in the aEK>ve are as follows.. Incoming resources Re50urce5 expended Mov¢m¢nt in funds Unre$tri¢ted fund$ General fund 52.135 {41,926) 10,209 TOTAL FUNDS 419261 8¢8 continued...
HOLYBOURNE THEATRE Notes to tb¢ Finan¢i*l StAtem¢nts- continued for the Yesr Ended 31 Decernber 2025 RELATED PARTY DISCLOSURES There were no related party transa¢tions for the ytrdr ended 31 December ?025. Page 9
HOLYBOURNE THEATRE Dptsil¢d Ststement of Fin8llCj81 Activities for the YtAr Ended 31 Detember 2025 31.12.25 31.12.24 INCOME AND EliDOWMENTS Donatloms* grnnts #nd legAeies Donolions Grants 2,133 487 12,383 5,063 Ch8ritAble ActivitR¢s PerforTnanc¢s M¢mb¢TS & friends Youth Theatre Fundrdising Event refreshments & rdffles 24.658 785 5.226 1251 10.529 26,lJ6 807 5.067 883 11.058 42.449 43,951 Inve5tmeDt income Renis received Totxl incoming r¢sour¢ 60.048 52.135 EXPEP4DITURE Chgrit8ble 8¢tivities Cost of perfomiances Youth Theatre Bar and Tuek shop costs Ticketsource & Sumup fees Advertising lJ,827 4,969 3.822 143 2.805 10.166 4,223 3,655 25,566 21.819 Support costs M&n8gement Insur3n¢e Power. water & broadband Theatre maintenance & cleanin8 Sundries Plant and machinery 2,186 4,459 15.225 3,176 7,465 2,050 4.665 7,687 1.351 3.879 32.51 19.632 Other Accountancy 530 475 Totsl r¢sour¢¢s exnded Net ineome 1,441 10.209 This yage docs not fomi part of th¢ stat4rt0ry financial statements Page 10