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2025-03-31-accounts

REGISTERED COMPANY NUMBER: 07311986 (England and Wales) REGISTERED CHARITY NUMBER: 1142375

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31st March 2025 for

Gorleston Pavilion Trust Ltd

TC EA Limited 8 Hopper Way Diss Norfolk IP22 4GT

Gorleston Pavilion Trust Ltd

Contents of the Financial Statements For The Year Ended 31st March 2025

Page
Chairman's Report 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13 to 14

Gorleston Pavilion Trust Ltd

Chairman's Report For The Year Ended 31st March 2025

I'm pleased to introduce this year's annual report for Gorleston Pavilion Trust, which builds on a successful period of transition in the previous year.

Where 2023/24 was defined as a period of change, intervention, and getting to grips with some challenges throughout the organisation, this year has been one of building on a solid foundation set down by the CEO and Trust, readying us for growth and the new challenges that lay ahead.

As Chair, I believe transparency is essential. The journey from takeover to long-term sustainability has required significant investment, patience, and resolve from all levels within the Pavilion. This year has marked a difficult one, but one which marks a clear turning point, and positions the Trust for a more stable and successful 2026.

Protecting the building and securing the Trust's future

A significant proportion of expenditure during the year was directed towards security, safety, and stability. These costs were neither discretionary nor unexpected, but the unavoidable consequence of assuming responsibility for a historic building that required urgent attention following years of under-investment.

Two areas accounted for the majority of this expenditure:

Incurred primarily to support the successful transfer and takeover of the Pavilion from its previous owners, this was essential to ensure the process was fair, robust and properly governed, and aimed to protect the Trust's long-term interests

-Emergency works to the roof

Following a previous attempted theft of the historic copper roof, in which the building was left damaged, vulnerable to water ingress, and potentially unsafe during adverse weather conditions. The Trust therefore took the prudent decision to install a temporary bitumen-felt roof to stabilise the structure while longer-term solutions are explored.

In addition, there were other large expenses to catch up on historically delayed maintenance to neglected elements within the building, including fire equipment, electrical circuitry and internal walls. While significant, it made sense to use some of our available capital to demonstrate our commitment to the building, and do our best to start work on refurbishing and bringing the building back to life.

As we move forward into 2025/26, our continued confidence in our direction and our resolve to deliver on our objectives to make safe the future of our beautiful building, as well as generating employment opportunities within the creative arts, will continue to underpin our goals.

On a personal note, I'd like to once again thank all of our volunteers and supporters, front-of-house staff and backstage crew, actors and tutors, and every since person that helps us to make the Pavilion the welcoming, friendly, and successful place that it is. Every time I step through the doors - whether I'm meeting colleagues, or seeing a show - I'm always taken aback by the dedication, commitment and bond displayed by everyone that works at the Pav. You are an incredible force, a potent and powerful beacon on the Eastern shore of our country, and you should all be very proud of the impact you have on everyone that visits.

And to everyone that buys a ticket, enjoys a show, donates their time or money, thank you so much for every contribution. We couldn't do this without you, and your support means the world to us.

Tom Haczewski

Chair of the Board of Trustees

Page 1

Gorleston Pavilion Trust Ltd

Report of the Trustees For The Year Ended 31st March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Public benefit

The Trustees confirm that they have had due regard to the Charity Commission's guidance on public benefit when planning and reviewing the Charity's aims and objectives and in future planning.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The trust deed states that the charity must have a minimum of three trustees. Every future trustee is appointed after a major vote by resolution of the trustees passed at a special meeting.

Induction and training of new trustees

When appointing new trustees the charity shall take into account the benefits of appointing a person who through residence, occupation, employment or otherwise has a special knowledge of the area of benefit or who is otherwise able by virtue of his or her personal or professional qualifications to make a contribution to the pursuit of the objects or the management of the company.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07311986 (England and Wales)

Registered Charity number

1142375

Registered office Pavilion Theatre Pier Gardens Gorleston Great Yarmouth Norfolk NR31 6PP

Trustees

T G Haczewski Chair Ms S S M Hill-Chicot D T Sturman

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of winding up.

Chief Executive

A Youngs Appointed 01.03.2024

Independent Examiner

TC EA Limited 8 Hopper Way Diss Norfolk IP22 4GT

Page 2

Gorleston Pavilion Trust Ltd

Report of the Trustees For The Year Ended 31st March 2025

30 January 2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

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

T G Haczewski - Trustee

Page 3

Independent Examiner's Report to the Trustees of Gorleston Pavilion Trust Ltd

Independent examiner's report to the trustees of Gorleston Pavilion Trust Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement - matters of concern identified

I have completed my examination.

During my examination I have considered the adequacy of the disclosure in note 1 to the financial statements concerning the charitable company's ability to continue as a going concern. The charity relies heavily on non-restricted funding from its own trading subsidiary which reported losses of £95,436 and negative reserves of £101,393 at 31 March 2025.

The results for the year ended 31 March 2025 indicate a need for the charity to increase its reserves in order to continue, the Trustees and CEO are actively seeking new sources of funding to increase the reserves.

I confirm that no other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; and

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Simonetta Castellano FCA

TC EA Limited 8 Hopper Way Diss Norfolk IP22 4GT

Date: .............................................

Page 4

Gorleston Pavilion Trust Ltd

Statement of Financial Activities For The Year Ended 31st March 2025

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
62,319
-
Charitable activities
Pavilion
-
16,558
Other trading activities
2
4,789
-
Other income
52,173
-
Total
119,281
16,558
EXPENDITURE ON
Raising funds
3
28,048
16,058
Charitable activities
Pavilion
137,498
12,500
Total
165,546
28,558
NET INCOME/(EXPENDITURE)
(46,265)
(12,000)
RECONCILIATION OF FUNDS
Total funds brought forward
8,671
12,500
TOTAL FUNDS CARRIED FORWARD
(37,594)
500
2025
2024
Total
Total
funds
funds
£
£
62,319
39,520
16,558
15,500
4,789
11,857
52,173
2,147
135,839
69,024
44,106
29,851
149,998
41,898
194,104
71,749
(58,265)
(2,725)
21,171
23,896
(37,094)
21,171

The notes form part of these financial statements

Page 5

Gorleston Pavilion Trust Ltd

Balance Sheet 31st March 2025

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
7
3,611
-
Investments
8
1
-
3,612
-
CURRENT ASSETS
Debtors
9
108,031
-
Cash at bank
107
500
108,138
500
CREDITORS
Amounts falling due within one year
10
(83,233)
-
NET CURRENT ASSETS
24,905
500
TOTAL ASSETS LESS CURRENT LIABILITIES
28,517
500
CREDITORS
Amounts falling due after more than one year
11
(66,111)
-
NET ASSETS
(37,594)
500
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
Total
funds
£
3,611
1
3,612
108,031
607
108,638
(83,233)
25,405
29,017
(66,111)
(37,094)
(37,594)
500
(37,094)
2024
Total
funds
£
4,514
1
4,515
9,596
14,806
24,402
(7,746)
16,656
21,171
-
21,171
8,671
12,500
21,171

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

30 January 2026

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. T G Haczewski - Trustee

The notes form part of these financial statements

Page 6

Gorleston Pavilion Trust Ltd

Notes to the Financial Statements For The Year Ended 31st March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Going Concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements and are actively seeking new sources of funding and believe they are sufficient for the Charitable company to continue as a going concern.

Preparation of consolidated financial statements

The financial statements contain information about Gorleston Pavilion Trust Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it 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 committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

Gorleston Pavilion Trust Ltd

Notes to the Financial Statements - continued For The Year Ended 31st March 2025

2. OTHER TRADING ACTIVITIES

3.

4.

OTHER TRADING ACTIVITIES
2025 2024
£ £
Fundraising events 4,789 6,857
Sponsorships - 5,000
4,789 11,857
RAISING FUNDS
Investment management costs
2025 2024
£ £
Rent collection 150 -
Property repairs 31,745 12,653
31,895 12,653
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation - owned assets 903 750
Hire of plant and machinery 2,443 350

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:


Chief Executive
Staff
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000
2025

1
1
2
2025

1
2024
1
1
2
2024
-

continued...

Page 8

Gorleston Pavilion Trust Ltd

Notes to the Financial Statements - continued For The Year Ended 31st March 2025

7. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£ £ £ £
COST
At 1st April 2024 and 31st March 2025 1,289 2,016 1,959 **5,264 **
DEPRECIATION
At 1st April 2024 215 316 219 750
Charge for year 215 340 348 903
At 31st March 2025 430 656 **567 ** 1,653
NET BOOK VALUE
At 31st March 2025 859 1,360 1,392 3,611
At 31st March 2024 1,074 1,700 1,740 4,514

8.

FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
MARKET VALUE
At 1st April 2024 and 31st March 2025 1
NET BOOK VALUE
At 31st March 2025 1
At 31st March 2024 1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Gorleston Pavilion Theatre Ltd

Registered office: Registered within the United Kingdom
Nature of business: Entertainment
%
Class of share:
holding
Ordinary
100
Aggregate capital and reserves
Loss for the year/period
31/3/25
£
(101,393)
(95,436)
31/3/24
£
(5,957)
(5,958)

continued...

Page 9

Gorleston Pavilion Trust Ltd

Notes to the Financial Statements - continued For The Year Ended 31st March 2025

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 26,815 4,285
Amounts owed by group undertakings 81,216 5,311
**108,031 ** 9,596
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Bank loans and overdrafts (see note 12) 46,667 -
Trade creditors 18,192 1,271
Social security and other taxes 14,632 3,111
Other creditors 382 364
Accrued expenses 3,360 3,000
83,233 7,746
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£ £
Bank loans (see note 12) 66,111 -
12. LOANS
An analysis of the maturity of loans is given below:
2025 2024
£ £
Amounts falling due within one year on demand:
Bank loans 46,667 -
Amounts falling between one and two years:
Bank loans - 1-2 years 66,111 -
13. MOVEMENT IN FUNDS
Net
movement At
At 1/4/24 in funds 31/3/25
£ £ £
Unrestricted funds
General fund 8,671 (46,265) (37,594)
Restricted funds
Reach Fund 12,500 (12,500) -
Cultural Connections Volunteering Grant - 500 500
12,500 (12,000) 500
TOTAL FUNDS 21,171 (58,265) (37,094)

continued...

Page 10

Gorleston Pavilion Trust Ltd

Notes to the Financial Statements - continued For The Year Ended 31st March 2025

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 119,281 (165,546) (46,265)
Restricted funds
Reach Fund - (12,500) (12,500)
Summer bandstand fund
5,000 (5,000) -
Green Spaces Grant 11,058 (11,058) -
Cultural Connections Volunteering Grant 500 - 500
16,558 (28,558) (12,000)
TOTAL FUNDS 135,839 (194,104) **(58,265) **
Comparatives for movement in funds
Net
movement At
At 1/4/23 in funds 31/3/24
£ £ £
Unrestricted funds
General fund 23,896 (15,225) 8,671
Restricted funds
Reach Fund - 12,500 12,500
TOTAL FUNDS 23,896 (2,725) 21,171
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 53,524 (68,749) (15,225)
Restricted funds
Pride day funding 500 (500) -
Surviving Winter fund 2,500 (2,500) -
Reach Fund 12,500 - 12,500
15,500 (3,000) 12,500
TOTAL FUNDS 69,024 (71,749) (2,725)

Reach Fund

The fund was established following a grant from SIB.

Green Spaces Fund

continued...

Page 11

Gorleston Pavilion Trust Ltd

Notes to the Financial Statements - continued For The Year Ended 31st March 2025

13. MOVEMENT IN FUNDS - continued

The fund was established with a grant from Great Yarmouth Borough Council for Green Spaces and was utilised maintaining Gorleston Pavilion Bandstand.

Summer Bandstand Fund

The fund was established following the receipt of a grant and was utilised in the year.

Cultural Connections Volunteering Fund

The fund was established with a grant from Great Yarmouth Borough Council.

14. RELATED PARTY DISCLOSURES

During the year a management charge and other re-charges of £52,173 (2024 £2,147) was charged to Gorleston Pavilion Theatre Ltd, a wholly owned subsidiary of the company.

During the year donations totalling £11,859 were received from Gorleston Pavilion Theatre Ltd, these are included in donations on the SOFA.

At 31 March 2025 £26,815 was included in Trade debtors as being due from Gorleston Pavilion Theatre Ltd.

For the year ended 31 March 2025 the trading company reported a loss of £95,436 and the aggregate capital and reserves at 31 March 2025 were (£101,393).

Page 12

Gorleston Pavilion Trust Ltd

Detailed Statement of Financial Activities For The Year Ended 31st March 2025

2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 52,814 39,520
Stage school 9,505 -
62,319 39,520
Other trading activities
Fundraising events 4,789 6,857
Sponsorships - 5,000
4,789 11,857
Charitable activities
Grants 16,558 15,500
Other income
Management charge to subsidiary 52,173 2,147
Total incoming resources 135,839 69,024
EXPENDITURE
Raising donations and legacies
Advertising - 796
Equipment - 304
Performance costs - 9,834
Security costs - 1,133
Decorations - 499
- 12,566
Other trading activities
Purchases 9,768 4,282
Hire of plant and machinery 2,443 350
12,211 4,632
Investment management costs
Rent collection 150 -
Property repairs 31,745 12,653
31,895 12,653
Charitable activities
Wages 86,549 21,420
Social security 9,433 1,684
Pensions 2,080 444
Insurance 12,220 1,453
Repairs and renewals - 594
Legal fees 17,397 3,196
Carried forward 127,679 28,791

This page does not form part of the statutory financial statements

Page 13

Gorleston Pavilion Trust Ltd

Detailed Statement of Financial Activities For The Year Ended 31st March 2025

2025 2024
£ £
Charitable activities
Brought forward 127,679 28,791
Accountancy 4,860 2,992
Advertising 120 419
Subscriptions 1,839 3,566
Sundries 682 542
Staff expenses 6,970 1,244
Travel 76 518
Office admin 44 89
Other professional fees 485 2,370
Workshop costs - 419
Plant and machinery 215 215
Fixtures and fittings 340 316
Computer equipment 348 219
143,658 41,700
Support costs
Finance
Bank charges 753 198
Bank interest 2,100 -
Interest payable **3,487 ** -
6,340 198
Total resources expended 194,104 71,749
Net expenditure **(58,265) ** (2,725)

This page does not form part of the statutory financial statements

Page 14