2025-03-31-accounts - Little Actors Theatre Company

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Registered number 07151719

Little Actors Theatre Company (A company limited by guarantee)

Report and Unaudited Accounts

31 March 2025

Little Actors Theatre Company (A company limited by guarantee) Trustees' Report

The Trustees' present their report and financial statements for the year ended 31 March 2025

Directors

Mr I Thomson - Chair Ms E Templeman - Treasurer Miss E M Miller - resigned 22/10/2024 Mrs S Kendall Mrs S Thomson Ms J Harding Ms M Pinkus - appointed 25/4/2024 Ms N Hudson - appointed 1/5/2025

Secretary

Mrs S Thompson - resigned 27/4/2024 Ms M Pinkus - appointed 27/4/2024

Key Personnel:

Samantha Giblin – Artistic Director

Accountants

Ashville Henderson 15B Broadway Higher Bebington Wirral CH63 5ND

Bankers

Co-operative Bank PO Box 250 Skelmerdale WN8 6WT

Registered office

25 Sherbourne Avenue, Chester Cheshire CH4 7QU

Registered number

Company: 07151719 Charity: 1155249

Little Actors Theatre Company (A company limited by guarantee) Trustees' Report For the year ended 31 March 2025

Chairs Report

During this period, the national cost of living crisis impacted significantly on the charity. Numbers, although stable did not increase as there is less disposable income for families and also it is more difficult to secure restricted and unrestricted grants. There is so much more competition for the funds that many trusts tell us they are having to make difficult decisions.

However, children’s and young people’s workshops in the room operated well. In particular in Neston where numbers grew in the 8-12s group.

InterACT Youth Theatre was selected for National Theatre Connections 2025. So, the group chose a new play called ‘Ravers’ by Rikki Beadle-Blair. This transferred to the regional venue of Crewe Lyceum and also the Leverhulme Drama Festival in 2025. The group won the festival youth category again and again secured the Best Actress and Best Actor awards for two young cast members.

Sadly due to lack of numbers and difficulty in securing regular staff the London classes based at Wanstead House closed down

In the office space in Neston Town Hall the company had inadvertently become a drop in information and signposting service with a Warm Welcome space and people could drop in and use the space for refreshments. Most significantly people used the stamp selling service to plug a gap where there is no post office in the town. This service became an important asset for the High Street and was supported by Neston Town Council. However, in June 2024 this service had to close down as sufficient funding was not secured to renew the two year lease. Also an alternative proposal to different use of space in the Town Hall was refused by Cheshire West and Chester Council, despite the support of Neston Town Council. So classes continue out of the Town Hall but the office is now based in the home of the Artistic Director

The Board has committed members who are fully supportive of the aims of the charity.

The Artistic Director is always looking at new services and collaborations to offer to local communities and works tirelessly doing this. She graduated with an MA in Applied Theatre (Merit) at Royal Central School of Speech and Drama in 2023 so as to upskill in order to drive the charity forward.

There was positive news on the funding front as selection for The Big Give crowdfund was successful. Also Cheshire West Voluntary Action awarded £6166. Both to support the delivery of the children’s workshops. In particular to offer 50% discounts for low income families Smaller pots of money were successfully secured so the financial picture for 2024-2025 was much brighter.

Our purposes and activities

This is primarily achieved through the delivery of professionally led singing, dance and drama activities in two geographical areas. Plus, the provision of youth theatre and adult dance and drama workshops. An open-door policy is applied to ensure access and inclusion is as wide as possible for the benefit of the public. The primary user group is children and young people with some focus on senior adults.

The company relies on grants to cover specific project costs and reasonable charges to cover overheads. Affordability is reflected in the pricing applied.

Little Actors Theatre Company (A company limited by guarantee) Trustees' Report

For the year ended 31 March 2025

Our volunteers

LATC has volunteers offering different amounts of times and services. From periodic help such as operating lighting and sound equipment, set design and selling raffle tickets at shows to regular assistance with the design and maintenance of the web site. The volunteering no matter how small helps root the charity in the community and contributes to the sustainability of the charity.

50% scholarships are offered to low income families to encourage participation from all demographic backgrounds. Some free places for unwaged families were offered when funding permits.

Financial Review

The company started the financial year with reserves of £5,782. 2024/25 showed a surplus of £4,875 leaving reserves of £10,657 to carry forward to 2025/26.

LATC’s pricing policy offering income related discounts reflects our strategy of enabling all within the community to access our activities.

Reserves Policy and Going Concern

Reserves Policy and Going Concern Reserves are reviewed to ensure the sustainability of the charity regardless of income dips and peaks in future years. They also bridge the gap between the receiving of income and expenditure, plus as an emergency fund for sudden costs arising such as repairs to equipment etc.

Plans for Future Periods

The plan for the forthcoming annual repertoire includes the development of the fee discount scheme to widen access and inclusion. The repertoire included collaborations with Cheshire West and Chester Arts Department, LAMDA, National Theatre Connections, the Leverhulme Drama Festival and Theatre Porto where a joint funding bid for twelve months hence is being researched with UKSPF funds.

Links with the community, particularly in Neston continues to strengthen with collaborations with Neston Town Council, the NC&YC, Neston Arts Network Neston Parish Church and Cheshire West and Chester council, CWVAN, CWVA, local councillors, library services, LIVE! Cheshire and the local MP.

Little Actors Theatre Company (A company limited by guarantee) Trustees' Report For the year ended 31 March 2025

Structure, Governance and Management

Governing Document

Little Actors Theatre Company is a Company Limited by Guarantee and a Registered Charity. The Governing Document was amended for the charitable purposes with the services of the Independent Theatre Council in December 2013.

Appointment of Trustees

Trustees would be appointed if a vacancy became available and in line with requirements of the Articles of Association.

Trustee Induction and Training

Potential Trustees are invited to a Trustees meeting for the opportunity to see the required levels of involvement and commitment. New Trustees would be appointed by a vote of existing Trustees.

Trustees are provided with copies of all policies and procedures and the Articles of Association. New Trustees are invited to visit venues and activities and to familiarise themselves with LATC’s activities. The Artistic Director facilitates the practical induction of new Trustees with the provisional of all necessary documents.

Training is provided via Cheshire West Voluntary Action. Recent training has included Safeguarding and Child Protection and First Aid.

Organisation and Responsibility

There are currently five Trustees. They determine the path the charity takes and oversee the progress. The Artistic Director reports directly to the Trustees and administrates the plans and decisions of the Trustees.

The Trustees are responsible for the delivery of all the legal requirements of reporting and accounting Companies House, HMRC and the Charities Commission in line with the requirements set out in the Articles of Association.

Related Parties and co-operation with other organisations

No Trustee received remuneration for their services.

The Charity is able to deliver its services and to raise standards by having close relationships with the National Theatre (Connections), The Lowry, the ITC, Equity and Storyhouse. In the Neston community there are strong community links with Neston Town Council, Cheshire West and Chester councillors, the local MP, Community Partnership Steering Group, the CH64 Events Committee, The Neston Village Fair Committee and Neston Community and Youth Centre.

Little Actors Theatre Company (A company limited by guarantee) Trustees' Report

For the year ended 31 March 2025

Pay Policy for Senior Staff

The Artistic Director and all actor/facilitators are free-lance and deliver work on a session basis. Contracts are issued having been approved by ITC/Equity. Rates of pay are reviewed annually and remain in line with Equity minimum or above.

Risk Management

On an annual basis the Trustees review all policies and procedures. Amendments are made if required by new legislation or staff recommendation. Particular attention is paid to the Health and Safety Policy and the Child Protection/Safeguarding Policy. Advice and resources are sought from the ITC to ensure all risk management is documented and adhered to.

Risk assessments are produced as required for each event and venue by the Artistic Director in conjunction with the manager at the relevant venue.

Trustees' responsibilities in relation to the financial statements

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year.In preparing those accounts, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Charities Act . They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant information of which the charitable company's auditor is unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that

The Report was approved by the Board on 6 November 2025

Mrs Emma Templeman Director

Little Actors Theatre Company

Independent Examiners Report to the Trustees of Little Actors Theatre Company

I report on the accounts of the charitable company for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner

The Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, 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 report

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 charitable company 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:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with s130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Anne Finnegan BA ACA Ashville Henderson 15B Broadway Higher Bebington Wirral CH63 5ND

06/11/2025

Little Actors Theatre Company (A company limited by guarantee) Statement of Financial Activities for the year ended 31 March 2025

Notes Income and endowments from: Donations and legacies Charitable activities 3 Investments Activities for generating funds 2 Trading activities - nurseries Total Incoming Resources Fundraising costs 5 Charitable activities 4 Trading activities Governance costs 6 Total Resources Expended Net Incoming (outgoing) resources Transfers between funds Funds brought forward Total funds carried forward 14	2025 2025 2025 2024 Restricted Unrestricted Total Total
	£ £ £ £ - - 16,914 39,816 56,730 51,558 - 240 240 134 - 2,797 2,797 6,395 - 1,305 1,305 2,700
	16,914 44,158 61,072 60,787
	- 514 514 2,096 15,064 36,475 51,539 56,879 - - - - 4,144 4,144 1,695
	15,064 41,133 56,197 60,670
	1,850 3,025 4,875 117 - - - - 5,782 5,782 5,665
	1,850 8,807 10,657 5,782

The Statement of Financial Activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

Little Actors Theatre Company (A company limited by guarantee) 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 assets Net assets Funds 14 Unrestricted funds Restricted funds Total funds	2025 2024 £ £ 49 65 407 328 582 3,834 15,595 10,484 16,584 14,646 (5,976) (8,929) 10,608 5,717 10,657 5,782 8,807 5,782 1,850 - 10,657 5,782

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Mrs Emma Templeman Director Approved by the board on 6 November 2025

Little Actors Theatre Company (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention, and in accordance with the Charities' SORP(FRS102), applicable accounting standards and the Companies Act 2006.

Going Concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Covid-19 pandemic has created financial pressures on the charity however the Trustees have considered the levels of funds held and the level of income and expenditure, together with the reserves for the charity, sufficient to be able to continue as a going concern.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful life

Business equipment 25% reducing balance Computer equipment over 3 years

Incoming Resources

Voluntary income including donations and grants that provide core funding or are of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Investment income is recognised on a receivables basis.

Income from charitable activities includes grants received under contract, and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Income is deferred when the donors specify that it must be used in future accounting periods or donor conditions have not been

Volunteers and donated services and facilities

The value of services provided by volunteers is not incorporated into these financial statements. Further details of the contribution by volunteers can be found in the Trustees Annual Report.

Where services are provided to the Charity as a donation that would normally be purchased from our suppliers, the contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.

Resources expended

Resources expended are included in the Statement of Financial Activities on an accruals basis inclusive of any vat which cannot be recovered. Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity they have been apportioned across categories on a basis consistent with the use of these resources.

Funds

Unrestricted funds are incoming resources receivable for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Little Actors Theatre Company (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

2 Activities for generating funds T shirts Tuck Shop Fundraising Stamps 3 Charitable Activities Theatre Clubs Easter/Summer/Autumn Course Interact Spacehive Box office Shows and workshops Adult Dance 4 Direct Charitable Expenditure Theatre Clubs Summer InterAct Spacehive Stanney Fields Shows and workshops Dance	Restricted £ - - - - - Restricted £ 15,914 - 1,000 - - - - 16,914 Restricted £ 14,064 - 1,000 - - - - 15,064	Unrestricted £ 143 319 2,203 132 2,797 Unrestricted £ 23,646 3,235 5,585 - 1,453 5,897 - 39,816 Unrestricted £ 19,901 5,057 8,042 - - 3,475 - 36,475	2025 £ 143 319 2,203 132 2,797 2025 £ 39,560 3,235 6,585 - 1,453 5,897 - 56,730 2025 £ 33,965 5,057 9,042 - - 3,475 - 51,539	2024 £ 129 339 4,106 1,821
				6,395
				2024 £ 31,060 3,290 7,159 6,107 1,162 2,200 580
				51,558
				2024 £ 39,553 3,305 3,241 7,183 999 1,972 626
				56,879

Little Actors Theatre Company (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

5 Fundraising costs Tuck shop T shirts Postage stamps 6 Governance Costs Office rent Accountancy Insurance Other	Restricted £ - - - Restricted £ - - - - -	Unrestricted £ 298 87 129 514 Unrestricted £ 2,425 1,226 493 4,144	2025 £ 298 87 129 514 2025 £ 2,425 1,226 493 - 4,144	2024 £ 138 234 1,724
				2,096
				2024 £ - 1,174 499 22
				1,695

7 Grants Paid

No grants were paid in the year, nor in the previous year

8 Trustees remuneration and staff costs

No remuneration was paid to trustees in the year, nor were any expenses reimbursed to them The following costs were included within charitable activities:

9 Operating Outgoings

The operating outgoings are stated after charging:

Depreciation - owned assets 10 Tangible fixed assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024	2025 £ 16 16 Plant and machinery etc £ 1,088 - 1,088 1,023 16 1,039 49 65	2024 £ 22
		22

Little Actors Theatre Company (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

11 Debtors Trade debtors Other debtors 12 Creditors: amounts falling due within one year Bank loans and overdrafts Trade creditors Other creditors	2025 £ 495 87 582 2025 £ - 5,120 856 5,976	2024 £ 3,747 87
		3,834
		2024 £ 2,063 6,010 856
		8,929

13 Related party disclosures

The Trustees have undertaken to contribute an amount not exeeding £1 towards meeting the Charity's liabilities in the event of its being wound up

The Charity's Trustees were not paid during the year and no Trustee received any emolument or payment for professional or other services.

Controlling Entity

The charity is controlled by the trustees who are all directors of the company.

14 Statement of funds

Statement of funds
At 1 April 2024 Income Expenditure Transfer At 31 March 2025	Restricted £ - 16,914 (15,064) 1,850	Unrestricted £ 5,782 44,158 (41,133) 8,807	Total £ 5,782 61,072 (56,197) -
			10,657

Little Actors Theatre Company (A company limited by guarantee) Notes to the Accounts for the year ended 31 March 2025

15 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of grants held on trust for specific purposes

CWaC Neston Town Council Essar Oil Balducci Jewellers Asda Masons Spacehive Cheshire West Voluntary Action Arts Socierty Wirral John Thaw Shop4Neston	Balances at 1/04/2024 - - - - - - - - - - -	Incoming Resources 2,500 1,000 1,000 500 300 3,598 6,166 350 1,000 500 16,914	Resources Expended 2,500 1,000 1,000 500 300 3,598 6,166 - - - 15,064	Balances at 31/03/2025 - - - - - - - - 350 1,000 500
				1,850

16 Other information

Little Actors Theatre Company is a charitable company limited by guarantee in England and Wales It's registered number is 07151719, and it's registered adddress is 25 Sherbourne Avenue, Chester, CH4 7QU