REGISTERED COMPANY NUMBER: 07557649 (England and Waleg) REGISTERED CHARITY NUMBER: 1140379 ort oftheTr Finan 'al Siatem¢nts for the Year Ended 31 M h 2024 CA T.S.Youth Theatre Rowlinson Rainbow & Company sn New Road Radcliffe Greater Manchester M26 ILS
C.A. T.S.YoLrth Theai Contents of the Financial Ststements for the Year Ended 3 1 March 2024 Page Report of the TrSte¢S Independent Examinevs Report Statement of Financial Activities Balance Sheet Not¢s io the Financial Statements 5 9 Detsiled Statement of Financial Activiii&8 10 to 11
C.A. T.S.Youth Thea rt ofthe Trustees for the YeaF Ended 31 March 2024 The lnteeS who are also directors of the charity for the purposes of the Companies A¢t 2006. present their report with the finall¢ial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Chariti¢s= Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Fitwicial Reportin" Standard applicable in the UK and Republi¢ ot Ireland {FRS 102} (effective l January 2019). FtNANCtAL REw Reserves poliey The Organization is to retsin Reserves to eover the cost of Six months rental plus the unre¢overable cost of cancelling at sbort notice a show by the SenioTS. STRUCTURE. GOVERNANCE AND MANAGEMErir Governing do¢ument The charity is controlled by its governing documenL a dttd of trusL 8nd constiiutes a limited company, limited by guarantee. as defin¢d by the Companies Act 2006. REFERENCE AND ADMINtSTRATIVE DETAILS Registered Company nurnber 07557649 (England and Wales) Registered Charity number 1140379 Registered oifJ¢e 5-7 New Road Radcliffe Manehester M26 ILS Trustees Mr P R Cohen Housing Prdctioner Mrs L J Cohen Adrninistr&tion Dr A Doild Mr G W Mabon Ms S M Crosby Legal Advisor Cornpany Secretary Mr P R Cohen Independent Examiner Rowlinson Rainbow & Company sn New Road Radcliffe Greater Manchester M26 ILS Approved by order of the board of trustees on 23 DK¢mber 2024 and signed on its behalf by.. Mr P R Cohen- Trustee Page I
i Theatre ('the Company,) Ihe Company frJT the year ended 3 1 March 2024. 1¢ purp(bs¢s of company law) you are responsible for of the Companies Act 2006 Cthe 2006 A¢V). 4uired to be audited under Part 16 of th¢ 2006 A¢t Iny exaTnin8tion of YOUT charitys CoUnts as carried In carrying out my examination I have followed the 1) of the 2011 Act. .'Ive come to my attention in Wn¢10n with the as wuired by Section 386 of the 2006 Aci or nts of Section 396 of the 2006 Act other than any i is not a tnatter ron5idered as part of an indep¢nd¢nt the Th¢th(Kls and principles of the Statemeni of ities (applicable io charities preparing their accounts ?le in the UK and Republio of Ireland {FRS 102}). tion with the exatnination to which attention should ..he a¢couTrts to be reached.
C.A. T. -youth Theatre Statement of Financial Activities for the at Ended 31 March 2024 31.3.24 Unrestricted fund 31.3.23 Total funds Notes INCOME AND ETr4DOWMEf4TS FROM Donations and legacies 31,973 43,570 Other trdding activities Investment inwme 25.077 2,600 Total 59,650 43,570 EXPENDITURE ON Raising fimds 31.328 19,047 ChaTltable activities performances 19.182 26,646 Other 12,302 3,876 Totsl 62,812 49,569 NET INCOMEI(EXPENDtTURE) (3,162) {5,9991 RECONCILIATIOf4 OF FUNDS Totsj funds brought forward 36,035 42,034 TOTAL FUNDS CARRIED FORWARD 32,873 The notes form part of these financial stat¢m¢nts P8g¢ 3
C.A. T.S.YouthThea Balance Sheet 31 March 2024 31.3.24 Unrestricted fiEnd 31.3.23 Total funds Notes FIXED ASSETS Tangible asseis 17.613 21,145 CURRENT ASSETS Casli at bank 15.800 15,400 CREDITORS Ainounts falling due within one year (540) (5 10) NET CURREN[ ASSETS 15260 14,890 TOTAL ASSETS LESS CURRENr LIABILITIES 32.873 36,035 NET ASSETS 32.873 36,035 FUThDS Unrestricted fvnds 32,873 36,035 TOTAL Fuf4DS 32,873 36,035 The Charitable company is entitled 10 exemption frotn wdil under Stion 477 of the Compani¢s A¢t 2006 for the year elided 31 March 2024. The member5 have not required the company to obtain on audit of its financial statements for the year ended 31 Maich 2024 in accordance with Section 476 of the Companies Act 2006. The irusÉees acknowledge their responsibilities for la) ensurints that the Ch[table company keeps accounting records that comply with Sections 386 and 387 of the Cornpanie5 Act 2006 and preparing financial 5tstem¢nts which give a true and fair view of the state of affairs of the charitable company as at the end of each financial yeat and of its surplus or d¢fi¢i¢ for ¢a¢h finan¢ial year in aecordance with the requirements of Sections )94 and 395 and which othenvise cornply with the requtrements of the Companies Act 2006 relating to financial staiements, so for as appIlble to the charitable mpanY. {b) These financial Statements have been prepared in ac¢ordan¢e with the provisions applicable to charitsble companies subjeci to the small tompanies regirne. The financial statements were approved by the Board of Tntee5 and authorised for issue on 23 Dec¢mb¢T 2024 and were signed on its behalf by.. Mr P R Cohen - Trustee The notes form part of these financial 51at¢m¢nts Page 4
C.A. T.S.Youth Theatre Notes lo the Financial Statements for the Year Ended l March 2024 ACC015NTING POLICIES Basis of preparing the financial statements The financial statetllents of the charitable company. 1¢h is a public benefit entity under FRS 102, have been prepared in a¢¢ordan¢e with the Charities SORP (FRS 1021 'AccoutIng and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportillg Standard applicable in the UK and Republic of Ireland {FRS 102} (effective l January 2019),. Financial RertIllg Standard 102 The Financial Reporting Standard applicable in the UK and Republit of Ireland, and the Companies Act 2006. The financial statements have been prepared undeT the historicat wst convention. Income All income is recognised in the Siatement of Financial Adivities onr£ the charity has entiil¢ment to ihe fijnds, li is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation cominitting the charity to that ¢xpenditure, it 15 probable that a transfer of econornic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditur¢ is accounted for on an accruals basis and has been cl&sified under headings that aggregate all cost reled to the category. Where costs cannot be directly attributed to particular heading5 they have been allocated to aetivities on a b&8is consistent with the use of resources. Taxation The charity is exempt from corporation tax on its charitable activities. Fund aeeounting Unrestricted funds can b¢ used in #ccordanee with the eharttsble objecEives at the discretion of the trustees. Restricted fjjnds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by th¢ donor or wh¢n funds are raised for particular restricted purposes. Further explanation of the natur¢ and purpose of each fund is included the notes to the finatlcial statements. OTHER T114DING ACTIVITIES 31.3.24 31.3.23 Perfornwice Takings Shop income 22,413 2,664 25,077 INVESTMENT INCOME 31.3.24 31.3.23 Rents received 2,600 pe5 continued...
Ided 23. led 59 91
.A. T.S.Y uth Theatre Notes to the Financial Statefftents- CA)ntinued for the Year Ended 31 March 2024 TANCtBLE FIXED ASSETS Improvements to property Fixbjr and fittings Plant and machinery Computer equipment Totals COST At l April 2023 Addirions 6.400 18257 19.672 10.076 697 54.405 697 At 31 March 2024 6,41)0 18257 19,672 10,773 55,102 DEPRECIATION At l April 2023 Charge for year 1280 1.024 13215 1.008 14.682 998 4,083 1,199 33,260 4,229 At 31 Mareh 2024 2,304 14223 15,680 5,282 37,489 NET BOOK VALUE At 3 1 March 2024 4.096 4.034 3.992 5.491 17,613 At 3 1 March 2023 5,120 5,042 4,990 5,993 21.145 CREDITORS: AMOUNTS FALLING DUE WITIIIN ONE YEAR 31.3.24 31.3.23 Other cteditor5 540 510 MOVEMENf IN FUNDS Net movement in fvnd5 At 31.3.24 At 1.4.23 Unrestrleted funds General fund 36,035 {3.162) 32,873 TOTAL FUNDS 36,035 13,162) 32.873 Net movernent in fund5, included in the above are &$ follows= Incoming resources Resources expended Movement in fvnds UnrestTiCted funds General fund 59.650 {62.812) (3,162) TOTAL FUNDS 59.650 (62,812) (3,162) P8ge 7 continued...
C.A. T.S.Youth Theatre Notes to the Financial Staiements- c for the Year Ended 31 M h 2 24 MOVEMENT tN FUNDS- continued Comparatives for movement in Net movement in fi]nds At 31.3.23 At 1.4.22 Unrestricted flldS Genet21 fund 42,034 {5.999) 36,035 TOTAL FUNDS 42.034 {5,999) 30,035 Comparative net movement itl fiLnd4 included in the above are as follows: Into]rtg resource5 Resour¢e5 expended Movement in funds Unrestricted funds General fid 43.570 (49,569) {5,999) TOTAL FUNDS 43570 (49,569) {5,999) A current year 12 tnonths and prior year 12 months combined position is as follows: Net movement in ndS Ai 31.3.24 At 1.4.22 Unr¢stricted funds General fund 42.034 (9.1611 32,873 TOTAL FUNDS 42,034 (9,161) 32,873 A Cuent year 12 months and prior year 12 tnonths combined net movement in fullds. included in the above are as follows.. Incoming resources Resources expended Movement in funds UJ]re5tricted funds General tund 103220 (112.381) (9,1611 TOTAL FUNDS 103220 (I 12.381) {9,161) g¢8 continued...
. T.S.Youth Theatre Notes t the Financial Statements- c r the Year Ended 31 March 2024 ntinued io. RELATED PARTY DISCLOSURES There were nts related party transactions for the year ended 31 Mah 2024. P4oe 9
C.A. T.S.Youth Th Detailed Statement of Financial Activities for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND EP4DOWMENrs Donations and legaeies Donations Subscriptions Fundr8isÈng Events 962 42,44l 167 28,133 3,119 31.973 43.570 Other trdding activities PerfonancE Takings Shop incotne 22,413 2.664 25,077 Investment income Rents received 2,600 Total incoming resource5 59,650 43.570 EXPENDITURE Raising donations and legaeles Room and Theatre Hire Repaii's 16,649 14,055 16,995 2,052 31,304 19,047 Other trAding activities Refunds 24 Cliaritable activities LiLences Ti3ining Costs L.T.Costs Publications & Printing Stage & Prop Renewals Waste Disposal Awards & Ti'ophies Artists & Performers 3.986 4,268 432 432 324 9,511 290 824 1.900 13225 780 191 17.267 18,896 Other Sto¢k 1.524 510 Support eosts Management Rates and water Carried FOard 370 370 340 340 This page does not forni part of the stsÉutory financial statements Page 10
. T.S.You Theatre Detailed tatement of Financial Activilie for ihe Year Ended l March 2024 31.3.24 31.3.23 Management Brought forward InsuTan¢e Light and h¢at Telephone Postage and stationery Sundries Travel Costs 370 1,507 4,672 421 61 295 269 340 1,190 3,140 486 71 53 7,595 5,280 Finance Depreciation of tangible fixed a5S¢ts 4,368 5286 Governance tosts Accountancy and legal fees 730 550 Total resour expended 62,812 49,569 Net expenditure (3,162} 15,999) This page does not forni part of the statutory fmanciai 5taiements Pagell