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 Tr￿Ste¢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 ln￿teeS 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 RE￿w
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 S￿tion 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 appIl￿ble 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 Tn￿tee5 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 'Accou￿tIng 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 Re￿rtIllg 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 rel￿ed 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
p￿e5
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 f￿lldS
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 fi￿d
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 Cu￿ent 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 Ma￿h 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
Perfo￿nancE 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 FO￿ard
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