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
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## **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.
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## **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.
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**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.
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## **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
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## **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
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## **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.
7
## **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
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**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.
9
## **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|
10
## **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|
||||
11
## **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|
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**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
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