IIEGISTEREI D COMPANY NUM IIER: 117S.$764911.'iiLIlAn(14I11(I W#1¢51 REfil.STEiifi.D C.'FIAIIITY NUM IIER.. 114U379 roi. C.A. T.S.Youili Theatie owliiison Rdii)bow &, Company sn New Road Giecilci. Maiichesici. M26 ILS
C.A. T.S.Youih Tlieaire rui. Il)e Yeai. Liided I l Mai'ch 2025 Repori of the Ti'ustees Iiidci)cndeni F.xainiiici's Rcpari BalanLe Slieet t)ctail¢d Siatcit)eni of Fincl1)cial Activities
C.A. T.S.Youih Theatre Keporl ol'ihe Trusiees loi. the Yeai. Elided 31 March 202 The Ii'usiees who are a150 dir¢clois ofthe cliarity loi. the piirposes ol. Ihe Coiiipanie8 Act 2006, prescnt Iheir repoi'l wilh 4INANCIALREVIEW R¢serve5 polity The Organi£ation is lo relain Reserves to covei, Ihc cost of six Inotiilis Iri)lal plus the unrecover#ble cost of can¢elling5 al shott notice a show by the Senioi's. STRUCTIIRE. Govf.IlNANCE AND MANAGEMENT Governing documeiit Tlie charity is cniili'olled by ils govei'ning docuii)ei)(, a deed of trusti Iiiid constitutes a limited coiiipany, liiiiiied by guarantee, as defined by the Con)p311ies Aci 2006, RL¢ PLRENCE AND ADMINISTRATIVE DETAILS Ilegi5tered CompJJiy Iiumber 07557649 IEngland and Wales) Registered Charlty number 1140379 Registered office 5-7 New Road RadclitTe Manchester M26 ILS Trustees Mi. P R Colien Housin& Piaclioner Mi's L J Colle11 Adiiiinislixliot) Dr A Dodd Mr G W Mabon Ms S M Crosby l£gal Advisoi. Comp#ny Secrelary Mr P R Cohen Independenl Exgmiiier Roivlii)suii kaiiibow & Coiiipaiiy 517 New Road Radcliffe Gi'eatei. Manthesler M26 ILS Appi'oved by oi'dei. of ihe board of irustEe5 on 12 Ntsvejiibei. 2025 cind sib>ned 011 lis behalf by.. Mr P R Cohei)- Truslee Pd&se I
tiidenl Exainin¢i's Re C,A.'I'.S.Youili 'l'lieaire oi't lo the Triistee% of Iiidei)oiidL'I)l exmriiiiiei s I'ei)oi-I Iv Ilie Irii%l¢es Dfc.A. T.S.Youlli ThL'Jilre ('Ilie Conipiiiiy,) As IIiL Llidrily'g Ii'iislee% i)f tlie Coiiipaiiy laiid also ils direLiors for Ilie pui'poses of coinpany lawl you ale rospoiisible foi. Il)e Iii'cparatioii ol. Ihe accouiils ii) aoloi'daiice wilh ilie i¢quiien)enls ol-the Conipanies Acl 2006 ('th¢ 2006 Act). I lavit)g Slirisfied Iiiy%clf Ihai the accouiitq of the Company are noi requii'ed to be audited under Parl 16 of the 2006 Acl aiid al'e eligible foi. indei)eiideni exaininalion, I iepoi't in respect of Iny ¢xainii)clliOli of your cliai'iiy's accouiits as cari'ied oiil undei- S¥clioi) 14.1 of the Charities Act 2011 ('tlie 201 l Act'l. In Llll'ryiliu) oiil Iny exaiiiiiialion I liave fvllowcd Ilie exaininalioii &TlVlll&I Ine caiise to b¢li¢ve'. accnuiilinLI records wei'e noi kepi iii respect of Ilie Coinpany as reqiiired by Section 386 of tlie 2006 Act: or the <1CCOllI)rs do not ac¢ord iyirl) those rerords-, 01. Ilic accniinls do noi cniiiply wilh (lie c1ccoiiiilinuT reqiiireineiits of Seciioii 396 of il)e 200() Act other than any ieqiiiieiiieiii Iliai Ilie accoiiiits gyive a trv¢ lair vieiv whi¢h is noi d Iiialt¢r coiisidered as part ol. an ind¢pendeni 111 dCCOI'ddli¢¢ wilh Ilie Fiiian¢ial Reporting Standard applicic ble iii tlie IJK and RepiibliL ol. Ireland IFRS 10211. I have no coiicei'iis and have coine across no other Ina¢ters in conthection with the exk)mination t() which atlenlion should be di'awi in this Irporl iii oi'dei. to enable a pi'opei. uiid¢i'sldndii)g of Ili¢ accoiiiiis to bc rexclied. David Raii)Iiow The Ceriificd I'iiblic Accoiiiiianls Associaiioi) Rowliii%oi) 111)W &. Coi?11)aiiy $17 Neil, Rik2(1 Liiyalei. m111Chester M261LS Dale.. Page 2
C.A. 'r.s,Youih Theatre loi. the Yeai. l.Iided .31 M<ircli 2025 31.3.2. 31.3.24 Tulul Notes INCOME AN[) F.NDOWMFNTS FROM Donations and le¥acies 46,114 31,973 34,698 8,R70 2,600 Total ¥9,682 EXPENDITURE ON 35,492 31,328 Charilablc #elSvilit¥ perforniances 29,588 19,182 Oiher 7,912 12,-702 'rolal 72,992 1)2,812 NET INCOMEI{EXPENDITURE) 16,69U (3,1621 RECONCII.IATION OF FUNDS Total funds brouglii toi'ward 32.873 36.035 TOTAL FUNDS CARRIED FORWARD 4(),.f6. i2,871 Pa&te 3
C.A. T.S.Youih Thearie Bal<tiicc ShLer 31 Maycli 2025 31.3.25 Uni'esti'icled fund 31.3.24 'rolal Notes FIXED ASSETS Til ngyihle 17.613 C.'IIRRFNT AS%F.TS 34.222 15,800 CREDITORS {5401 1540) NET CURRENT ASSEITS 33,682 15,260 'I'()'I'AI, ASSI,:'I'S I.ISS CURIII,:N'r LIABILITICS 49.563 32,873 NET ASSETS 49,563 32,873 FUNDS 49,563 32,873 'ro'i'AI, F IIN DS 32,873 Tlie cliai'ilable coiiipaiiy is eiilitled lo exeiiiptioii fi'oni audit iind¢r S¢¢tion 477 of the Companies Act 2006 for the year elided 31 Mai'cli 2025. Tlie Iiiei)Ibers l)ave iiot requiyed the ci)Inpgny to obtain ali audii of ils finaiicial slalenients for tl)e year ended -) l M&ti'ch ?02$ iii accordance wilh Seciion 476 of tlie Coiiipaiiies Acl 2006. 'rhc In151ee% aeki)nwledge Iheii. responsibilities for ciisiirii)g Ili¢l1 ilic charilablf coimpaiiy kc¢p5 aCCOllllllllg) IECOI'ds that con)ply with S¢¢iioiis 386 and 387 of the Coiiipaiiies Act 2006 and piepai'iiig fiiiancial stateiiieiils which give a ti'iie ftiid fair view of the state of affairs of the chai'it1c ble company as al tlie ¢iid of eacli liiiaiicial yeai. and of its SLJI'pliis oi. deficit for each fiiiaiicial year in accoi'd£ince witli tlie reqiiii'eiiieiils of Se¢lion5 394 and 395 aiid wlTricli oilieywi5e coimply willi Ilie I'equireiiienls gf the Companies Act Ibl l-he fii)ancial stc11eimeiiis iveie pproved by 15ie Board ol-'fi'ustees and auil)orised loi. issue on 12 November 2025 and Mi. P R C()lieii - Ti'ustL'Q
C.A. T.S.Youth Thealre
Notcs to the l.'111Iincial Siaiemcnis
ror the Year Ended 31 Marcli 2025
ACCOUNTING POLICIES
Basis of prepariiig the fiiiaiieial statemeiits
piepared iii aecordance wiih Il)e Chc11'11ies SORP11-.R5 102} 'Accouiiliii(T aTid Ileporliiig by Cliarilies.. S121 ieii)ei)I
convciition.
lii
C.A. T.S.Yoiiil) Tlieaire li)I' Ilie YLal- F.Iided 31 Mclicl) 2025 NF.T INCOMEI(F.XPF,NDITURF.) Nei incnii)cllexpeiidituirl 15 Staled aftci. charginglltrediring).. 31.3.25 31.3.24 Depi'eLldtioii . owiied assets 3.971 4,229 TRUSTF.V,S' RF.MUNERATION AND BENCI FITS Thcrc wei'e no ti'usiees, reinuneiaiion or other benefit5 for tlie yeai ended 31 March 2025 noi. for (he year ended 31 Mairh 2024, Ti'i151ces' eAI)¢iises -l-Iiere i¥erL 110 IfLlSiees' e.xpeii%ts paid loi- Ili¢ yLai' eiid¢(l .1 l Milirh 202.$ 13or fni- Ilie ycai. ended .31 March 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unresl¥icled fviid INCQMF. AND r.iYDOWMfNTS FROM 31.973 25,077 2,600 Tolal 59,650 FXPF.NDII'URF. ON 31.328 19.182 12,302 TniMI 62.812 NCT INCQMr.iir.XPF.NDITURr.I 13.1621 RECONCILIATION or FUNDS Total luii(Is broubylii lorward 36,035 TOTAL FUNDSCARRIED FORWARD 32.873 Page 6
C.A. T.S.Yourli Theatie loi. Ilic Year l.'Iided 31 Mai'LlI 2025 TANGIBLE FIXED ASSETS Iiiipi'oven)ents io l.'ixlures anil properly COST Ai l Api'il 2024 Addiii0118 6.400 18,257 19,672 1,969 10,773 270 55.102 2.239 A¢.31 Mairh 2025 6.400 18,257 21.641 11,043 57,341 DEPRECIATION Ai i April 2024 Cliai'ge foi. year 2,.3n4 819 14,223 807 15,6¥0 5.282 37,48L) -1,971 Ai J l Mar¢h 2025 3,123 15,OJO 16,872 41,4(10 NET BOOK VALUF. Ar 31 Mai'cli 2025 3,277 3,227 4.769 4,608 Ai 31 March 2024 4.096 4,034 3.992 -S,491 CREDI'FORS.. AMOVNTS FALLING DUE WITHIN ONE Yb:AR 31.3.25 Oihei. credi101s 540 540 MOVF,MF.NT IF4 FUNDS N¢1 niov¢ni¢iii Ai 1.4.24 Unreslri¢ted (und5 32.87i 16,690 49.-$63 TOTAL FUNDS 32,873 16,090 4LI.163 Net movement iii fund.s, included iii Ilie above air ds follows.. Inenming resources Resoiir¢es expei)ded Moveii)enl iii funds UDre$lricled funds 89,682 172,9921 16.090 TOTAL FUNDS 89,682 172 <)921 Page 7
C,A. T.S.Yoiiili Tliealie loy Ilie Ye<ir Elided 31 MiifLlI 2025 MOVEMCINT IN FUNDS- continued CoiiipArJ)tives for movement In funds Nel At 31.3.24 Ai 1.4,23 UiirestJ'lLled luiids Cjeiieral fuiid 36,035 (3,162} 32,873 TOTAI, FUNDS 36,035 13,1621 32,873 C.oiiipai2live net moveiiieiit in fiinds, incliided iii the above are as follows.. Resoiirce5 expeiided Movenieiit iii funds resoiii'ces Uiirestricted fuiids Jeiieral fui)d 59,650 162,8121 13,162) 'I'I)'I'AI. F IINI)S 59,650 162.812) {3.162) A Liirreiii yeai. 12 Imoiiihs and pi'ioi. year 12 moiiihs combiiied posiiion is as follows.. Net tnovemenl in funds At 31.3.25 At 1.4.23 Unr¢%ti'ieted funds 36.035 13.528 49,563 TOTAL fuNDS 36.035 13,528 49,563 A cui'ienl yedl. 12 n)01)Il)s aiid pi'ior yeai. 12 Iiiontlis can)bii)ed Iicl Inovcn)eni iii funds, ii)cluded in Ilie above al'e as fnlli)H's'. Rcwiirces expcndod Moveiiien¢ iii funds resoiirces Uiirestricled fuiid.s 149,332 1135,8041 13,-%28 TOTAL FUNDS 149.332 1135,804) 13,528
C.A_. T.S,Youih Thcatrc Notes 10 the Finaiicial Staleii)ents- conlijiued for Ilie Year Eiidcd .3 l Marcli 2025 10. RELATEID PARTY DISCLOSURrs I'liere wei'e iio ielaled pai'ty Ii?n5aclioi)% foi. (lie yeai. eii(ILd 31 Mairh 202.5, Page 9
C.A. T.S.Yoiitli l-liediie foi. Ilic YLar Fiide 31 Maieli 2025 31.3.25 31.3.24 INCOMF. AND ENDC)WMENTS Duiiutioiis aiid legacie5 Doi)alioiis 5.687 40,312 721 28,133 3,119 46,114 31,973 Pei'loi Iiiaiice Takin¥TS 29,-514 22.413 2.664 34,698 25,077 RLlTriS ieceived 8,870 2.600 Total iiiconiiiig rLS()urces 89,682 59,6SO EXPENI)ITURE Raislng doiiatioiis legalles Rooni iliid Tliealre Hire Rcpaii's 20,963 14,450 16,649 14,655 3S,413 31.304 79 24 Cliuritable aclivilit5 Liceiic¢s l.T.Cost 2,509 1,576 3.986 432 324 9.511 290 %tIlLT¢ & P1'0p Reiivwcils Waste Disi)08&1 8.250 310 2,53 208 3,096 Awar(Is & 'fi'()phies Ariisls L Pei'loi'i)iers 824 1,900 18,483 17,267 2,087 1.524 MAIiHkTI'niL'iit 322 322 370 370 Cari'i¢d tni'war(I Pa¥e 10
C.A. T.S.Yotsih 'l'heatre Delailcd Siateinenl of financial Activities ror the Ycar Elided 31 Mai'ch 2025 31.3.25 31.3.24 Matiageiiieiil Brouujhi forwai Iiisurance LigFhi and lieal Telephone Pn%tage and stalionciy Sundrics Tiavel C.081s Pi'oinolions 322 51 .%,28.1 427 370 1.-507 4.()72 421 300 2,227 295 269 12,154 7.595 Bank chargyes Deprecialioii of tangible fixed assets 265 3,971 4,368 4.236 4,368 Gov¢rnanee eosts Accounicllicy aiTrd legal fees 54tJ 730 'I'otal ie8ouices expei)ded 72,13C)2 62,812 Nel iiiconiellexpenditure) 16,690 13.1621