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← Tandem Theatre

2025-03-31-accounts

Charity Commission number: 1157001 Companies House number: 08408118

TANDEM THEATRE TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Tandem Theatre

Contents

Page
Trustees Annual Report 1 - 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Statement of Cash Flows 13
Notes to the Financial Statements 16 - 24

Tandem Theatre Directors Report Year End 31[st] March 2025

The Trustees present their Annual Directors’ Report and financial statements of the Charity for the year ended 31[st] March 2025 which are also prepared to meet the requirements for a Directors’ Report and Accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the 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).

Objectives and activities

During the financial year, the principal objectives of the company were, in the United Kingdom and Ireland:

To advance the arts for the public benefit by the promotion in particular, but not exclusively, of the art of drama.

Tandem Theatre is a not-for-profit organisation that delivers participatory arts programmes for vulnerable adults, young people and children to build levels of confidence and resilience with the aim to enable social interaction.

Tandem Theatre aims to provide engaging creative arts workshops to unlock the potential in participants and to increase the creative opportunities particularly but not exclusively in disadvantaged communities. It is the objective of Tandem Theatre to bring effective approaches of engagement through the arts. Delivering bespoke programmes to suit the needs of a range of people groups.

The Trustees are pleased with the range of activities provided by Tandem Theatre during the year and believe that participants have benefited culturally, educationally and emotionally from the workshops provided, performances produced and qualifications achieved.

The Trustees would like to thank the people who have made donations and those organisations that have supported us during the last financial year and hope that you will continue to support the activities of Tandem Theatre in the future. We would particularly like to thank the facilitators and artists that provided sessions and maintained the high standards set by Tandem Theatre’s past portfolio of work.

The activities this year were funded by grants, donations and payments for services. These were to support the objectives of Tandem Theatre providing high quality performances, participatory arts programmes and improve the quality of life in socially and/or economically disadvantaged communities.

All our activities are for the public benefit, as they focus on:

The board of trustees ensure that they continue to carry out the company’s aims for the public benefit and confirm that they have complied with the duty of care in section 4 of the Charities Act 2011 to have due regard to public benefit guidance as published by the Commission.

Page 1

Tandem Theatre Directors Report (continued) Year End 31[st] March 2025

A review of our achievements and performance in the period 1[st] April 2024 to 31[st] March 2025

We are proud of what we were able to achieve and the activities we could provide in this financial year.

BONDS funded by Children in Need

This project provided creative activities for children and their fathers during the family visits at HMP Buckley Hall Prison. These have been very successful, and the prison staff, families and POPs (Partners of Prisoners) have given positive feedback about the sessions.

The following details how we have been meeting the intended aims for this project:

Aim 1) Improving bonds between fathers and children has been observed by the following:

This project will be funded for one more year.

Page 2

Tandem Theatre Directors Report (continued) Year End 31[st] March 2025

CONNECTIONS funded by Youth Music

Weekly music sessions were be delivered in children centres in Oldham, Tameside, Manchester and Salford for children aged 0 – 4 and their parents/carers.

==> picture [425 x 147] intentionally omitted <==

----- Start of picture text -----
Borough Location of session Number of sessions Total number of
delivered attendees (per child
per session)
Oldham Spring Meadows Family Hub 13 119
Oldham Medlock Family Hub 13 43
Salford Little Hulton Family Hub 14 135
Salford Swinton Family Hub 7 36
Salford Winton Library 8 71
Salford Irlam O’Th’ Height 7 117
Salford Little Hulton Library 7 37
Manchester St James Family Hub 12 72
Tameside Stalybridge Library 14 239
Total 95 869
----- End of picture text -----

The core sessions were delivered by experienced early years music practitioner, Sarah Atter. Atter was the lead musician on our previous youth music funded project, Harmonising Heroines and her current projects include Artist Development for RNCM students, SEND music sessions, Little Amber and AmberPlus, Music Makers in the Community with Bridgewater Hall and Tree of Life Sessions for refugees with Altogether Human CIC.

In addition to the core delivery we were also able to provide:

TODDLER MUSIC SESSIONS funded by Manchester City Council

Thanks to Sarah Atter’s great work at delivering music sessions at St James Family Hub in Manchester, the family manager were able to source funding to pay for 5 additional toddler music sessions.

Page 3

Tandem Theatre Directors Report (continued) Year End 31[st] March 2025

ALTERNATIVE EDUCATION PROVISION funded by Laurus Ryecroft and Newman Catholic College

We are encouraged that our schools work is increasing.

PATHWAYS funded by WEA, GMCA & The UK Government

This project consists of drama workshops for long term sick and/or economically inactive to build confidence and increase wellbeing, employability skills and literacy levels. This will prepare learners empowering them to progress onto accredited learning programmes with an AEB funded provider.

The project was delivered in partnership with three different organisations that support adults:

The sessions consisted of drama games and exercises to build confidence and self-esteem. Through these practical activities, that do not rely on literacy skills (which are so often a barrier for adults trying to engage with education) the learners built their confidence, enhanced creative thinking skills and gained transferable employability skills. This is demonstrated in the percentage change recorded from the participants self-evaluation surveys:

==> picture [329 x 134] intentionally omitted <==

----- Start of picture text -----
Totals Percentage change
Drama Skills +85%
Social and communication skills +27%
Readiness for employment/ volunteering/courses +37.50%
Confidence +50%
Good mental health and emotional wellbeing +58%
Performing in front of others +65%
Working in a group +42%
Self-reflection +45%
----- End of picture text -----

We have been successful in being awarded the second round of WEA GMCA funds which will allow us to deliver a similar project again in the Salford borough.

Page 4

Tandem Theatre Directors Report (continued) Year End 31[st] March 2025

WHOSE ART WHOSE CULTURE funded by Salford CVS

In the original application we had intended to do other sessions that focused on other conflicts e.g. the experience of the colonised. After receiving feedback from the young people and conducting the midpoint evaluation the young people wanted to build on what they had already experienced. This was then discussed this with the Salford CVS grants officer and they were happy to allow the project to be youth led. This then led to the following activity being delivered

At Eccles LGBT+ group:

Irlam Young women’s group

Little Hulton

This project is funded by the Whose Art Whose Culture Fund managed by Salford CVS funded by Levelling Up, Greater Manchester Combined Authority and The UK Government.

TiPP PROJECTS funded by TiPP

Tandem Theatre are privileged to partner with TiPP (Theatre in Prisons and Probation). They are one of the most prestigious participatory arts charities in the North West. TiPP have mentored Tandem Theatre since Tandem’s origins and have commissioned Tandem Theatre to provide services delivering drama based participatory work. For this financial year this has included:

Financial review

Facilitation of sessions is paid at what the Trustees consider to be the market rate for the services provided. The Artistic Director has provided their services on a subcontract basis. All other expenses are kept to a minimum and include costs for Theatre visits, materials and props used to carry out sessions. Venues are often provided free of charge. Future fundraising will be utilised for funding the company’s objectives, our aim is to ensure that we are in a position to continue activities for at least 18 months.

Page 5

Tandem Theatre Directors Report (continued) Year End 31[st] March 2025

Investment powers and policy

The trustees expect to deliver participatory arts sessions from grants and donations over a relatively short time scale, they do not therefore hold long term investments but will hold any cash in a business account at the market rate.

Reserves, Development Funds and issues of on going concern

The balance held in unrestricted reserves at 31[st] March 2025 was £56 of which all are free reserves.

The aim is to ensure the company has sufficient funds to meet costs incurred on an annual basis. It is the trustees’ intention that the costs of the company’s activities will be largely in line with income.

The Trustees consider it necessary to build up a reserve that will ensure that the company can meet the expenditure of the company for a period of 3 months in order that its objectives are met and have a small contingency

Risk management

During the year the trustees continued to establish systems and procedures to mitigate the risks faced by the company and implement procedures designed to minimise any potential impact on the company should those risks materialise. There are key controls in place to manage those risks.

As part of the Board training a review of risks is undertaken, the trustees consider controls are in place to mitigate key risks. The major risks to which the company is exposed have been reviewed by the trustees and systems are put in place to manage those risks.

The main risks for the company are:

To mitigate these risks:

Page 6

Tandem Theatre Directors Report (continued) Year End 31[st] March 2025

Plans for Future Periods

The following projects will continue to be delivered into the new financial year:

Tandem will also be applying for funding to tour their theatre performance, Delia D, do another research and development performance based project and establish a performance to involve lots of young people across Greater Manchester in one place.

Structure, Governance and Management

Tandem Theatre is a company limited by guarantee incorporated in England and Wales and a registered charity with the Charity Commission number 1157001. The company is governed by its Memorandum and Articles of Association. The board meets on a regular basis at least 4 times per year to administer and manage the affairs of the company. In the intervening periods, consultations and decision making are undertaken by the board and trust administrators by phone and email.

Appointment of Trustees

As set out in the Articles of Association trustees are elected annually by the members of the charitable company attending the Annual General meeting and serve for a period of 3 years.

Trustee induction and training

The chair of the trustees is responsible for the induction of any new trustee which involves awareness of a trustee’s responsibilities, the governing document, administrative procedures and the history and philosophical approach of the company.

Organisation

The Board of Trustees administers the charity. The Board meets four times a year. The Artistic Director is appointed by the Trustees to manage the day-to-day operations and strategic directions of the Charity.

Page 7

Tandem Theatre Directors Report (continued) Year End 31[st] March 2025

Related parties and co-operation with other organisations

None of our Trustees receive remuneration or other benefit from their work with the Charity. Any connection between a Trustee and their spouses/partners/relatives of any directors/trustees with any service providers must be disclosed to the full board of Trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

Reference and administrative information

Charity Name: Tandem Theatre Charity Number: 1157001 Company Registration Number: 08408118

Directors and trustees

The Directors of the charitable company (the Charity) are its Trustees for the purpose of Charity Law. The Trustees and Officers serving during the year and since the year end were as follows:

Key management personnel: Trustees and Directors

Neil Alexander Chair Gillian Johnson Treasurer Rebecca Didi Frances Nutt Company Secretary

Artistic Director

Frances Nutt

Registered Office

The Castle 31 Lewis Street Eccles Manchester M30 0PU

Independent Examiners

Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham Lancashire OL8 3QL

Bankers

Santander 21 Prescot Street London E1 8AD

Page 8

Tandem Theatre Directors Report (continued) Year End 31[st] March 2025

Trustees’ responsibilities in relation to the financial statements

The Charity Trustees (who are also the Directors of Tandem Theatre for the purposes of Company Law) are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Charity Trustees to prepare financial statements for each 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 that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Board of Trustees

Neil Alexander

Neil Alexander Chair

22 Dec 2025

Date:

Page 9

Tandem Theatre Independent Examiner’s Report Year End 31[st] March 2025

I report on the accounts of the company for the year ended 31st March 2025, which are set out on pages 11 to 24.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company 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 2011 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.

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:

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 charity 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

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

JM Hilton-Jones

JM Hilton-Jones FCA Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham OL8 3QL

Date:

22 Dec 2025

Page 10

Tandem Theatre Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

==> picture [451 x 372] intentionally omitted <==

----- Start of picture text -----
Unrestricted Restricted
Funds Funds 2025 2024
Notes £ £ £ £
INCOME FROM
Donations and legacies 3 600 - 600 600
Charitable activities 4 7,428 43,380 50,808 46,231
Other income 100 - 100 -
TOTAL INCOME 8,128 43,380 51,508 46,831
EXPENDITURE ON
Raising funds 6 104 - 104 13
Charitable activities 6 11,738 52,767 64,505 17,992
Other 6 - - - 13
TOTAL EXPENDITURE 11,842 52,767 64,609 18,018
NET INCOME/(EXPENDITURE) (3,714) (9,387) (13,101) 28,813
NET MOVEMENT IN FUNDS (3,714) (9,387) (13,101) 28,813
RECONCILIATION OF FUNDS
Total funds brought forward 12 3,770 35,499 39,269 10,456
TOTAL FUNDS CARRIED FORWARD 12 56 26,112 26,168 39,269
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 16 to 24 form part of these accounts.

Page 11

Tandem Theatre Balance Sheet As At 31 March 2025

==> picture [451 x 390] intentionally omitted <==

----- Start of picture text -----
Companies House number: 08408118
Unrestricted Restricted
Funds Funds 2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 9 - - - -
- - - -
CURRENT ASSETS
Debtors 10 2,930 - 2,930 682
Cash at bank and in hand 1,473 32,077 33,550 43,021
4,403 32,077 36,480 43,703
Creditors: Amounts falling due
11 4,347 5,965 10,312 4,434
within one year
NET CURRENT ASSETS 56 26,112 26,168 39,269
TOTAL ASSETS LESS CURRENT LIABILITIES 56 26,112 26,168 39,269
NET ASSETS 56 26,112 26,168 39,269
THE FUNDS OF THE CHARITY
Restricted income funds 12 - 26,112 26,112 35,499
Unrestricted income funds 12 56 - 56 3,770
TOTAL CHARITY FUNDS 56 26,112 26,168 39,269
----- End of picture text -----

For the period in question the company was entitled to the exemption conferred by section 477 of the Companies Act 2006, and that no notice has been deposited under section 476 in relation to its accounts for the financial year. 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.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 06 December 2025

Neil Alexander

Neil Alexander - Chair

The notes on pages 16 to 24 form part of these accounts.

Page 12

Tandem Theatre Statement of Cash Flows For The Year Ended 31 March 2025

RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net movement in funds
Decrease/(increase) in debtors
Increase/(decrease) in creditors
NET CASH USED IN OPERATING ACTIVITIES
CASH AND CASH EQUIVALENTS BROUGHT FORWARD
CASH AND CASH EQUIVALENTS CARRIED FORWARD
INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS DURING THE
YEAR		 2025
2024
£
£
(13,101)
28,813
(2,248)
2,335
5,878
3,804
(9,471)
34,952
(9,471)
34,952
43,021
8,069
33,550
43,021

Page 13

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

1 Accounting Policies

1.1 Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1st January 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

1.2 Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are 6 restricted funds.

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.

Further details of each fund are disclosed in note 12.

1.3 Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

1.4 Expenditure Recognition

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 settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note 1.6.

Page 14

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

1.5 Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

1.6 Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.

Governance costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of support and governance costs is analysed in note 7.

1.7 Costs of raising funds

The costs of raising funds consists of activities, marketing and DBS costs.

1.8 Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 6.

1.9 Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:

Computers 33.33% on cost Fixtures and Fittings 25% on cost Motor Vehicles 25% on cost

1.10 Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement

1.11 Pensions

The charity does not have any employees and, therefore, does not have a pension scheme.

1.12 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 15

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

1.13 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Related party transactions and trustees' expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2023: £nil). Expenses paid to the trustees in the year totalled £nil (2023: £nil).

3 Donations and Legacies
Donations
Previous reporting period
Donations		 Unrestricted
2025
£
600
600		 Restricted
Total Funds Total Funds
2025
2025
2024
£
£
£
-
600
600
-
600
600
Unrestricted
Restricted
Total Funds
2024
2024
2024
£
£
£
600
-
600
600
-
600

Page 16

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

4 Income from charitable activities

The National Foundation Youth Music
BBC Children in Need
GMCA WEA
Salford CVS
Salford CVS - Family Hub
Other
Previous reporting period
The National Foundation Youth Music
BBC Children in Need
GMCA WEA
Salford CVS
Other
5 Net income
Net income is stated after charging:
Accountancy		 Unrestricted
2025
£
-
-
-
-
-
7,428
7,428		 Restricted
Total Funds Total Funds
2025
2025
2024
£
£
£
15,000
15,000
15,000
-
-
10,000
13,380
13,380
8,920
5,000
5,000
10,000
10,000
10,000
-
-
7,428
2,311
43,380
50,808
46,231
Unrestricted
Restricted
Total Funds
2024
2024
2024
£
£
£
-
15,000
15,000
-
10,000
10,000
-
8,920
8,920
-
10,000
10,000
2,311
-
2,311
2,311
43,920
46,231
2025
2024
£
£
702
648

Page 17

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

6 Expenditure

Expenditure on raising funds
Accreditation fees
DBS costs
Advertising and marketing
Expenditure on charitable activities
Production/facilitation fees
Administration/project management
Travel costs
Supervision
Registration fees
Penalties
Performance fees
Training
Venue hire
Software
Refreshments
Website costs
Telephone
Insurance
Post, printing and stationery
Event costs
Speaker fees
Governance costs
Other expenditure
Miscellaneous
Restricted funds
Unrestricted funds		 Services
£
28
16
60
104
Services
£
51,838
3,725
580
-
387
-
-
3,245
2,540
80
213
278
199
281
367
70
-
702
64,505
Services
£
-
-
64,609		 2025
2024
£
£
28
-
16
13
60
-
104
13
2025
2024
£
£
51,838
6,695
3,725
5,875
580
91
-
1,026
387
35
-
100
-
549
3,245
1,578
2,540
200
80
80
213
11
278
289
199
188
281
259
367
193
70
-
-
175
702
648
64,505
17,992
2025
2024
£
£
-
13
-
13
64,609
18,018
2025
2024
£
£
52,767
13,589
11,842
4,429
64,609
18,018

Page 18

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

7 Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown below.

Accountancy
Previous reporting period
Accountancy
8 Independent Examiner Fees
Independent examination fees
type of expense
type of expense
Basis of apportionment
Basis of apportionment		 General
Support
£
-
-
General
Support
£
-
-		 Governance
2025
£
£
702
702
702
702
Governance
2024
£
£
648
648
648
648
2025
2024
£
£
702
648
702
648

Page 19

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

9 Tangible Fixed Assets

FA5
FA4
FA3
FA2
£
£
£
£
Cost
At 1 April 2024
-
-
-
-
At 31 March 2025
-
-
-
-
Depreciation
At 1 April 2024
-
-
-
-
At 31 March 2025
-
-
-
-
Net Book Value
Debtors
Debtors
Prepayments
Restricted
Unrestricted		 Fixtures &
fittings
Total
£
£
1,277
1,277
1,277
1,277
1,277
1,277
1,277
1,277
2025
2024
£
£
2,930
660
-
22
2,930
682
2025
2024
£
£
-
-
2,930
682
2,930
682

10 Debtors

Page 20

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

11 Creditors: amounts falling due within one year

Creditors
Other creditors and accruals
Restricted
Unrestricted		 2025
2024
£
£
9,610
3,786
702
648
10,312
4,434
2025
2024
£
£
5,965
3,786
4,347
648
10,312
4,434

Page 21

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

12 Analysis of charitable funds

Analysis of movements in unrestricted funds

General fund
Previous reporting period
General fund		 As at
1 April
2024
Incoming
Resources
Resources
Expended
Transfers
As at
31 March
2025
£
£
£
£
£
3,770
8,128
(11,842)
-
56
3,770
8,128
(11,842)
-
56
As at
1 April
2023
Incoming
Resources
Resources
Expended
Transfers
As at
31 March
2024
£
£
£
£
£
5,288
2,911
(4,429)
-
3,770
5,288
2,911
(4,429)
-
3,770

Name of unrestricted fund: General fund

Description, nature and purpose of the fund The unrestricted funds of the charity

Page 22

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

==> picture [451 x 356] intentionally omitted <==

----- Start of picture text -----
12 Analysis of movements in restricted funds
As at As at
1 April Incoming Resources 31 March
2024 Resources Expended Transfers 2025
£ £ £ £ £
The National Foundation Youth Mus 11,632 15,000 (24,620) - 2,012
BBC Children in Need 8,849 - (2,560) - 6,289
GMCA WEA 6,167 13,380 (18,637) - 910
Salford CVS 8,850 5,000 (6,950) - 6,900
Salford CVS - Wellbeing 1 - - - 1
- - -
Salford CVS - Family Hub 10,000 10,000
-
35,499 43,380 (52,767) 26,112
Previous reporting period
As at As at
1 April Incoming Resources 31 March
2023 Resources Expended Transfers 2024
£ £ £ £ £
The National Foundation Youth Mus 7 15,000 (3,375) - 11,632
BBC Children in Need 5,160 10,000 (6,311) - 8,849
GMCA WEA - 8,920 (2,753) - 6,167
Salford CVS - 10,000 (1,150) - 8,850
Salford CVS - Wellbeing 1 - - - 1
-
5,168 43,920 (13,589) 35,499
----- End of picture text -----

Name of restricted fund:

Description, nature and purpose of the fund

The National Foundation Youth Music BBC Children in Need

GMCA WEA

Salford CVS Salford CVS - Wellbeing Salford CVS - Family Hub

Weekly music sessions for children aged 0 - 4 Funding creative activities for children and their parents involved in the criminal justice system. Drama workshops for long term sick and/or economically inactive to build confidence and increase wellbeing, employability skills and literacy levels Visual arts and song writing workshops Community based wellbeing programme Family Hub

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

13 Analysis of net assets between funds

Designated
funds
£
Cash at bank and in hand
-
Other net current assets/(liabilities)
-
Total
-
Previous reporting period
Designated
funds
£
Cash at bank and in hand
-
Other net current assets/(liabilities)
-
Total
-		 Unrestricted
Restricted
2025
£
£
£
1,473
32,077
33,550
(1,417)
(5,965)
(7,382)
56
26,112
26,168
Unrestricted
Restricted
2024
£
£
£
3,736
39,285
43,021
34
(3,786)
(3,752)
3,770
35,499
39,269

14 Going Concern

The charity's main source of income is grant funding and investment income. The trustees consider, having regard to reserves that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if the funding income should cease.

15 Post Balance Sheet Events

The Trustees do not consider that there have been any events since the balance sheet date that significantly impact on the financial statements.

16 Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial

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