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2025-03-31-accounts

Rosehill Youth Theatre

Trustees' report and financial statements

for the year ended 31 March 2025

Charity number: 1128826

robinson+co

Chartered Accountants

Rosehill Youth Theatre

Contents

Page
Legal and administrative information 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 15
The following pages do not form part of the statutory accounts.
Detailed statement of financial activities 17 - 19

Rosehill Youth Theatre

Legal and administrative information

Charity number 1128826
Business address The Solway Hall
Lowther Street
Whitehaven
Cumbria
CA28 7SJ
Trustees S Crellen
A Kelly
A Crellen
L Adams
L Woodend
J Lawman
K Lawman
Accountants robinson+co
28 Lowther Street
Whitehaven
CA28 7DJ
Bankers Lloyds Bank
6 Lowther Street
Carlisle
Cumbria
CA3 8DB

Page 1

Rosehill Youth Theatre

Report of the trustees for the year ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

The charity is governed by its constitution adopted on 7 March 2007 as amended on 24 March 2009 and 11 May 2009. The trustees meet regularly to ensure the charity operates smoothly and are closely involved in the day to day running of the organisation. The charity uses the working name RYT.

Objectives and activities

Rosehill Youth Theatre (RYT) is a local company for young people aged between 4 to 21 years of age in West Cumbria and was founded in 1983.

Charitable objects

The aim of RYT is to help children through performing arts and to help children from all backgrounds, by: - Supporting and promoting performing arts skills for young people from underprivileged backgrounds, children with disabilities/medical conditions and young people with mental health issues.

Rosehill Youth Theatre is run by 18 volunteers, we are based in The Solway Hall in Whitehaven.

We have 38 children that attend weekly:

Rosehill Youth Theatre became the lease holders of The Solway Hall in May 2015, while running RYT, we also opened our facilities for events that we organise and deliver and for those that want to hire and use our facilities. We also deliver a number of charitable projects for the community for children and young people and adults, with some projects aimed at disadvantaged communities.

Public benefit

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Page 2

Rosehill Youth Theatre

Report of the trustees for the year ended 31 March 2025

Achievements and performance

Rosehill Youth Theatre and The Solway Hall is now fully able to carry out its activities with a diverse range of shows and performances. In February 2025 RYT produced and performed the brand-new show 'SpongeBob the Musical'. RYT also delivered a cabaret show featuring past and present members performing musicals throughout the ages. In 2024-2025, in The Solway Hall, we had a diary full of bookings from those using our venue, including: Target Wrestling, local amateur theatre companies and local dance groups and much more. We then also delivered our own music and gig nights and held registrar weddings. We also delivered our charitable projects including HAF programme, warm hubs over the wintertime and an art and crafts club three times a week.

Activities were still largely centered on endeavors to generate income from our events and from those hiring the venue to cover our overheads, we also needed to secure sufficient grant funding to sustain the charitable projects that we delivered.

In 2024-2025 we had a footfall of 41,000+ people.

We were thankful for the help and assistance of our loyal team of 40+ volunteers who all kept The Solway Hall running and were key in everything we delivered, our volunteers are aged 16+ and gift so much of their time, estimated around 20,000+ volunteering hours.

Financial review

At the balance sheet date the charity had a balance of £17,423 (2024: £20,110) on unrestricted funds and £nil (2024: £nil) on restricted funds. This was considered a satisfactory position. The trustees are continuing to ensure that reserves are increased further, in line with best practice, in order to invest in the future of the Charity and its ongoing liabilities.

The trustees remain ever grateful to all the funders and supporters of Rosehill Youth Theatre and for the funding received during the year.

We are extremely grateful to our funders and supporters for their support during the year, and we give our thanks to: Backstage Trust; The 29th May 1961 Charitable Trust; Snowball Charity; Cumbria Community Foundation; Garfield Weston; The Arts Council; Cumberland Council; Victoria Wood Foundation; William Howarth Charitable Trust; Groundwork UK; Sabina Sutherland Charitable Trust; Sellafield; and many others.

Reserves

Any free reserves at the balance sheet date are held as working capital pending utilisation on the running costs of the organisation. Ordinarily, the trustees aim to hold sufficient reserves to pay for the running costs of the organisation as they fall due.

Risk management

The trustees have assessed the major strategic, business and operational risks to which the organisation is exposed. They are satisfied that systems are in place to mitigate the exposure to these risks.

Page 3

Rosehill Youth Theatre

Report of the trustees for the year ended 31 March 2025

Plans for future periods

In 2025-2026, we will continue with RYT and our events that we deliver along with our charitable projects for the community and hire out The Solway Hall to others, meeting our aims and objections of being an arts and cultural hub in Whitehaven and providing something for everyone.

It is also key to continue with our volunteer programme and to increase volunteers and to continue to provide opportunities and upskilling with a range of roles at RYT and in The Solway Hall.

We have a long term plan to increase opportunities for those in our community and to decrease the barriers towards the arts and cultural sector, we feel we are meeting these aims and objections and will continue with this going forward.

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board

A Kelly Trustee

26 January 2026

Page 4

Rosehill Youth Theatre

Independent examiner's report to the trustees on the unaudited financial statements of Rosehill Youth Theatre.

I report on the accounts of Rosehill Youth Theatre for the year ended 31 March 2025 set out on pages 6 to 15.

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144 of the Charities Act 2011 (the Charities Act) does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the Charities Act; to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

...........................................................

Jason Spires FCA DChA

Independent examiner

robinson+co Chartered Accountants

Oxford Chambers New Oxford Street, Workington CA14 2LR

26 January 2026

Page 5

Rosehill Youth Theatre

Statement of financial activities

For the year ended 31 March 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
Income
Donations and legacies
2
6,148
135,289
Income from charitable activities
3
51,722
13,251
Income from other trading activities:
Activities for generating funds
4
143,007
-
Investment income
5
21
-
Total income
200,898
148,540
Expenditure
Costs of raising funds:
Expenditure on raising funds
cost of goods sold and other costs
6
135,642
-
Expenditure on charitable activities
7, 8
67,943
148,540
Total expenditure
203,585
148,540
Net incoming/(outgoing) resources for the year /
Net income/(expenditure) for the year
)
(2,687
-
Total funds brought forward
20,110
-
Total funds carried forward
17,423
-
2025
Total
£
141,437
64,973
143,007
21
349,438
135,642
216,483
352,125
)
(2,687
20,110
17,423
2024
Total
£
46,416
53,594
141,679
2
241,691
116,307
155,082
271,389
)
(29,698
49,808
20,110

The statement of financial activities includes all gains and losses in the year.

The notes on pages 8 to 15 form an integral part of these financial statements.

Page 6

Rosehill Youth Theatre

Balance sheet as at 31 March 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Stocks
Debtors
11
Cash at bank and in hand
Creditors: amounts falling
due within one year
12
Net current liabilities
Net assets
Funds
13
Unrestricted income funds
Total funds
2025
£
£
71,050
3,000
11,509
6,102
20,611
)
(74,238
)
(53,627
17,423
17,423
17,423
2024
£
£
80,279
3,000
2,966
5,243
11,209
)
(71,378
)
(60,169
20,110
20,110
20,110

The financial statements were approved by the trustees on 26 January 2026 and signed on its behalf by

A Kelly Trustee

The notes on pages 8 to 15 form an integral part of these financial statements.

Page 7

Rosehill Youth Theatre

Notes to financial statements

for the year ended 31 March 2025

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1. Basis of accounting preparation and assessment of going concern

The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Effective 1 January 2015)-(Charities SORP(FRS 102).

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that, although there is currently a small reserve, due to the inherent nature of charitable funding and securing the necessary income to cover ongoing running costs, there are inevitably material uncertainties about the charity's ability to continue as a going concern.

The presentational currency of the charity is UK sterling.

1.2. Cashflow

The charity has taken advantage of the exemption from the requirement to produce a cashflow statement because it is a small charity.

1.3. Income

All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Donations and legacies are received by way of grants, donations and gifts and are included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as income within activities for generating funds when they are sold.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from other trading activities is included in the year in which it is receivable.

Income from investments is included in the year in which it is receivable.

Page 8

Rosehill Youth Theatre

Notes to financial statements

for the year ended 31 March 2025

1.4. Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Expenditure on raising funds comprises the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

1.5. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

1.6. Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

1.7. Leasing

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

1.8. Stock

Stock is valued at the lower of cost and net realisable value.

Page 9

Rosehill Youth Theatre

Notes to financial statements for the year ended 31 March 2025

2. Donations and legacies

Donations and legacies
Unrestricted
Restricted
funds
funds
£
£
Donations
6,148
-
Hadfield Trust
-
-
Backstage Trust
-
10,000
Finn Family Fund
-
-
Sellafield
-
6,667
Dobies Chartiable Trust
-
750
Snowball Charity
-
2,529
Souter Charitable Trust
-
-
Cumbria Community Foundation
-
20,996
Garfield Weston
-
5,000
CKDCF
-
-
The 29th May 1961 Charitable Trust
-
6,000
Bryan Lancaster Trust
-
500
Expat Foundation
-
-
Sabina Sutherland Charitable Trust
-
1,000
National Lottery Community Fund
-
-
Proven Family Trust
-
400
Cash 4 Kids
-
-
Samaritan Christadelphian Fund
-
-
The Slater Trust
-
-
Fitton Trust
-
300
Arts Council Grant
-
20,000
Groundwork
-
1,000
Whitehaven Town Council
-
997
Dunnery Trust
-
-
Cumberland Council
-
53,000
Alchemy Foundation
-
-
Victoria Wood Foundation
-
5,000
William Howarth Charitable Trust
-
1,150
6,148
135,289
2025
Total
£
6,148
-
10,000
-
6,667
750
2,529
-
20,996
5,000
-
6,000
500
-
1,000
-
400
-
-
-
300
20,000
1,000
997
-
53,000
-
5,000
1,150
141,437
2024
Total
£
651
3,750
-
2,000
3,333
350
-
4,000
500
5,000
500
-
300
12,500
-
10,000
-
800
500
150
-
-
-
500
100
482
1,000
-
-
46,416

£1,133 being attributable to unrestricted income funds.

Page 10

Rosehill Youth Theatre

Notes to financial statements for the year ended 31 March 2025

3. Income from charitable activities

Income from charitable activities
Unrestricted
Restricted
funds
funds
£
£
Grants for workshops
-
13,251
Ticket sales and front of house
51,497
-
Subscriptions
225
-
51,722
13,251
2025
Total
£
13,251
51,497
225
64,973
2024
Total
£
16,139
36,530
925
53,594

In 2024 of the income from charitable activities, £16,139 was attributable to restricted income funds with the balance of £37,455 being attributable to unrestricted income funds.

4. Other trading activities

Other trading activities
Unrestricted
funds
£
Fundraising events
2,241
Room and facilities hire
49,829
Bar and food sales
90,937
143,007
2025
Total
£
2,241
49,829
90,937
143,007
2024
Total
£
470
59,933
81,276
141,679

In 2024 all of the income from other trading activities was attributable to unrestricted income funds.

5. Investment income

Investment income
Unrestricted
funds
£
Investment income
21
21
2025
Total
£
21
21
2024
Total
£
2
2

In 2024 all of the investment income was attributable to unrestricted income funds.

Page 11

Rosehill Youth Theatre

Notes to financial statements for the year ended 31 March 2025

6. Fundraising trading

Fundraising trading
Unrestricted
funds
£
Bar and shop costs
70,480
Fundraising events
65,162
135,642
2025
Total
£
70,480
65,162
135,642
2024
Total
£
58,839
57,468
116,307

In 2024 all of the expenditure on fundraising trading was attributable to unrestricted funds.

7. Costs of charitable activities - by fund type

Costs of charitable activities - by fund type
Unrestricted
Restricted
funds
funds
£
£
Youth Theatre
67,943
148,540
67,943
148,540
2025
Total
£
216,483
216,483
2024
Total
£
155,082
155,082

In 2024 of the costs of charitable activities, £62,052 was attributable to restricted funds, with the balance of £93,030 being attributable to unrestricted funds.

8. Costs of charitable activities - by activity

Costs of charitable activities - by activity
Activities
undertaken
directly
£
Youth Theatre
216,483
216,483
2025
Total
£
216,483
216,483
2024
Total
£
155,082
155,082

9. Employees

Employment costs

No salaries or wages have been paid to employees, including the trustees, during the year.

Page 12

Rosehill Youth Theatre

Notes to financial statements

for the year ended 31 March 2025

Fixtures,
10.
Tangible fixed assets
fittings and
equipment
£
Cost
At 1 April 2024
143,817
Additions
3,315
At 31 March 2025
147,132
Depreciation
At 1 April 2024
63,537
Charge for the year
12,545
At 31 March 2025
76,082
Net book values
At 31 March 2025
71,050
At 31 March 2024
80,280
11.
Debtors
2025
£
Trade debtors
9,928
Prepayments and accrued income
1,581
11,509
12.
Creditors: amounts falling due
within one year
2025
£
Trade creditors
56,551
Other taxes and social security
3,589
Other creditors
800
Accruals and deferred income
13,298
74,238
Total
£
143,817
3,315
147,132
63,537
12,545
76,082
71,050
80,280
2024
£
1,385
1,581
2,966
2024
£
57,514
2,927
800
10,137
71,378

Page 13

Rosehill Youth Theatre

Notes to financial statements for the year ended 31 March 2025

13. Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Restricted Total
funds funds funds
2025 2025 2025
£ £ £
Fund balances at 31 March 2025 as represented by:
Tangible fixed assets 71,050 - 71,050
Current assets 10,683 9,928 20,611
Current liabilities )
(64,310
)
(9,928
)
(74,238
17,423 - 17,423
Unrestricted Restricted Total
2024 2024 2024
£ £ £
Fund balances at 31 March 2024 as represented by:
Tangible fixed assets 80,279 - 80,279
Current assets 4,542 6,667 11,209
Current liabilities )
(64,711
)
(6,667
)
(71,378
20,110 - 20,110
Analysis of movements in unrestricted funds
At At
1 April 31 March
2024 Income Expenditure 2025
£ £ £ £
General funds 20,110 200,898 (203,585 ) 17,423
Analysis of movements in unrestricted funds - previous year
At At
1 April 31 March
2023 Income Expenditure 2024
£ £ £ £
General funds 49,178 180,269 (209,337 ) 20,110

14. Analysis of movements in unrestricted funds

Purposes of unrestricted funds

The charity's unrestricted funds can be used with the approval of the board of trustees to fund any expenditure which falls within the charity's general aims and objectives.

Page 14

Rosehill Youth Theatre

Notes to financial statements for the year ended 31 March 2025

15. Analysis of movements in restricted funds

Analysis of movements in restricted funds
At At
1 April 31 March
2024 Income Expenditure 2025
£ £ £ £
Other restricted funding - 148,540 )
(148,540
-
Analysis of movements in restricted funds - previous year
At At
1 April 31 March
2023 Income Expenditure 2024
£ £ £ £
Other restricted funding 630 61,422 )
(62,052
-
630 61,422 )
(62,052
-

Purposes of restricted funds

Restricted funding of £148,540 received during the year ended 31 March 2025 was fully spent during the year. Restricted funding of £61,422 received during the year ended 31 March 2024 was fully spent during the year.

Page 15

Rosehill Youth Theatre

The following pages do not form part of the statutory accounts.

Rosehill Youth Theatre

Detailed statement of financial activities

For the year ended 31 March 2025

2025 2024
£ £ £ £
Income
Donations and legacies
Donations 6,148 651
Hadfield Trust - 3,750
Backstage Trust 10,000 -
Finn Family Fund - 2,000
Sellafield 6,667 3,333
Dobies Chartiable Trust 750 350
Snowball Charity 2,529 -
Souter Charitable Trust - 4,000
Cumbria Community Foundation 20,996 500
Garfield Weston 5,000 5,000
CKDCF - 500
The 29th May 1961 Charitable Trust 6,000 -
Bryan Lancaster Trust 500 300
Expat Foundation - 12,500
Sabina Sutherland Charitable Trust 1,000 -
National Lottery Community Fund - 10,000
Proven Family Trust 400 -
Cash 4 Kids - 800
Samaritan Christadelphian Fund - 500
The Slater Trust - 150
Fitton Trust 300 -
Arts Council Grant 20,000 -
Groundwork 1,000 -
Whitehaven Town Council 997 500
Dunnery Trust - 100
Cumberland Council 53,000 482
Alchemy Foundation - 1,000
Victoria Wood Foundation 5,000 -
William Howarth Charitable Trust 1,150 -
141,437 46,416
Other trading activities
Fundraising events 2,241 470
Room and facilities hire 49,829 59,933
Bar and food sales 90,937 81,276
143,007 141,679
Investment income
Bank interest receivable 21 2
21 2

Page 17

Rosehill Youth Theatre

Detailed statement of financial activities

For the year ended 31 March 2025

Income from charitable activities
Grants for workshops
Ticket sales and front of house
Subscriptions
Total income
13,251
51,497
225
64,973
349,438
16,139
36,530
925
53,594
241,691

Page 18

Rosehill Youth Theatre

Detailed statement of financial activities

For the year ended 31 March 2025

Expenditure

Expenditure on raising funds:

enditure on raising funds:
cost of goods sold and other costs
Bar and shop costs
Shop costs - Opening stock
Bar and food purchases
Bar and shop - Closing stock
Fundraising events
Events - Purchases
al expenditure on raising funds
3,000
70,480
)
(3,000
65,162
70,480
65,162
135,642
3,000
58,839
)
(3,000
57,468
58,839
57,468
116,307

Total expenditure on raising funds

Page 19

Rosehill Youth Theatre

Detailed statement of financial activities

For the year ended 31 March 2025

Expenditure on charitable activities
Youth Theatre
Activities undertaken directly
Show expenses
Rent
Equipment leasing
Service charges
Rates and water
Light and heat
Repairs and maintenance
Insurance
Cleaning and trade waste
Accountancy fees
Legal and professional fees
Telephone
Advertising and promotion
Printing, postage and stationery
Other costs
Depreciation
Other costs
Youth Theatre total expenditure
Total charitable activity expenditure
Net income/(expenditure) for the year
2025
£
8,564
49,944
2,142
9,822
3,600
32,798
4,373
4,760
18,376
2,765
2,970
1,647
53,808
1,178
7,191
12,544
1
216,483
216,483
216,483
)
(2,687
2024
£
4,827
28,005
1,296
7,385
2,253
27,120
5,848
5,897
8,051
3,202
3,495
1,153
34,387
702
7,288
14,174
)
(1
155,082
155,082
155,082
)
(29,698

Page 20