Company registration number: 10016205 Charity registration number: 1169406
## Handmade Theatre
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2026
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
## **Handmade Theatre**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6 to 7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 16|
## **Handmade Theatre**
## **Reference and Administrative Details**
**Trustees** Helen Stevens Charlotte Aikens Ellen Hart Sean Myatt Tina Carter **Charity Registration Number** 1169406 **Company Registration Number** 10016205 **Registered Office** 28 Lee Road Calverton Nottingham NG14 6NA **Independent Examiner** Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Page 1
## **Handmade Theatre**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2026.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Helen Stevens Charlotte Aikens Ellen Hart Sean Myatt Andrew Sloan (resigned 4 October 2025) Tina Carter
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 18/02/2016. It has no share capital and the liability of each member in the event of winding-up is limited to £1.
## **Objectives and activities**
## _**Objects and aims**_
Charity’s objects are:
•To advance education for the public benefit by the promotion of the arts, in particular but not exclusively the art of drama.
## _**Objectives, strategies and activities**_
Working with local SEND schools. Working with adults with dementia and their carers. Working with festivals and family events to provide accessible theatre experiences for all. Working closely with community groups. Creating art works and exhibitions such as murals.
## _**Public benefit**_
The public are able to access free public performances and events, community settings such as memory cafes and day centres are able to access high quality arts activities to help boost well-being and reduce isolation and loneliness. Schools are able to access high quality arts provision.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 2
## **Handmade Theatre**
## **Trustees' Report**
## **Achievements and performance**
Our main project during the accounting period was our work with adults with Dementia which expanded during the year to reach 22 care homes and community settings and reached around 300 older people with dementia with arts sessions, music, craft activities and performances. This saw us working with 7 artists over Nottinghamshire.
We also received funding for the creation and touring of a new show Life At The Lido which toured to care homes, community settings and family events across the UK. This work saw us working with many older people with dementia across Nottingham.
The smaller scale show Puppet Petting Farm which was made last year continued to tour across a rural touring scale and reached audiences predominantly in the south of the UK.
Our second Christmas exhibition took place as a commission from the National Trust's Children's Country House, Sudbury Hall. This was on a smaller scale than last financial year but still saw us working with several schools and community groups as well as staff and volunteers.
In January of 2026 we successfully obtained a 3-year commission at a new National Trust property, Lyme in Stockport. This is a much larger scale than previous exhibition work and sees the income grow with the project. This will be mainly delivered in 2026-2027 but has seen some income this financial year.
Similarly, we have received a small commission from Applause Rural Touring to create a new piece of theatre called Butterfly House which is being made in Spring 2026 ready for touring in Spring/Summer 2026. We have also just had acknowledgement of successful funding from Arts Council England to support this work but this will not be reflected in the finances until 2026-2027 accounts.
## **Financial review**
We have made huge advancements this financial year in terms of securing regular funding and keeping the company thriving.
We have seen an increase in our reserves over the past financial years and our unrestricted income is growing thanks to our ongoing touring work.
## _**Policy on reserves**_
We are working on slowly building our reserves and are creating our reserves policy to reflect a commitment to this.
## _**Principal risks and uncertainties**_
Grant funding for charity projects is a competitive market and increasingly difficult to secure. For this reason, our new work is predominantly scheduled once funding has been agreed; touring covers costs.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Page 3
Handmade Tbeatre
Trn5tees' Report
Statement of Responsibilitie6
The tteeS (who are also the directors of Hanthnade Theatr¢ for the purpw of company law) are responsible
for preparing the tnLStees' report and the fJnan¢ial statements in accordance with applicable law and United
Kingdom A¢¢ounting Standards Iuniied Kingdom Genernlly Accepted Accounting Prdctice), including FRS
102 "The Financiat Reporting Stsndard applicable in the UK and Republic of irela[, The r¢port and accounts
have been prepared in accordance with ihe PTOViSith)s in the CoTnpAnies Act 2(M)6 rel]ng to small compAnies.
Company law requires the trustees to prepare rtnancial $ements for ch financial year. Under company law
the tvJsie¢5 must not approve th¢ financia] 5talements unless they are satisfied that they give a true and fair view
of the srate of affairs of the ¢harilable ¢ompany and of the in¢oming resources and application of resources.
including its income and expendiiure, of the charitable company for period lu preparing these financial
Sl8t¢ments. the tteeS ar¢ required io:
sel¢ct suitsbl¢ accouniing policies and apply them C£SIS1eft1ly.
observ¢ the methods and principles in the Charities SORP:
make judgemenis and estimates that are reasonable 4nd prndent;
state whether applicable a¢countin8 Standards, Cornprising fRS 102 have bttn followed. subject to any
material departures dise105ed and explained in the financial %tsiements: and
prepare the financial Sts*ments on the going concern b&%1$ unless it is inappropriate to presume that the
charitable ¢ompany will ¢ontinu¢ in business.
The irusi¢es ar¢ re$FsIble for keeping proFrr a¢counting r¢¢ords that e•n disclose with reasonable accuracv at
any time the finan¢ial position of the eharithble company and enable ihan to ensure that ihe financial sia(emonts
omply with the Companies Act 21J06. Th¢y are also r¢S)nsIble for safeguarding the assets of the charitable
ompany and h¢nce for taking reasonable steps for the preveniion and ddection of fr4ud and othcr irregularities.
The trusttts are re5ponsibl¢ for the maintenance and integrity of the Wrymyate and financial inforniati(
included on th¢ Charitable Company's websiie. LegISl1n governing the prepftration and dissemination or
financi stsiements may differ from legisl1(th irt other jurisdictions.
The annual r¢port W4s approved by the tnL%te¢s of the charity on ...2q:1 26 and signed on its behr by:
Hel
n Stevens
TThstee
Page 4
## **Handmade Theatre**
## **Independent Examiner's Report to the trustees of Handmade Theatre ('the Company')**
## **Independent examiner’s report to the trustees of Handmade Theatre ('the Company')**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2026.
## **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**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me 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; or
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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
......................................
Eva Stevens, BSc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
29/07/2026 Date:.............................
Page 5
## **Handmade Theatre**
## **Statement of Financial Activities for the Year Ended 31 March 2026 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
11|**Unrestricted**
**funds**
**£**
4,189
59,966
64,155
(55,220)
(55,220)
8,935
8,935
11,612
20,547|**Restricted**
**funds**
**£**
-
89,997
89,997
(78,997)
(78,997)
11,000
11,000
-
11,000|**Total**
**2026**
**£**
4,189
149,963
154,152
(134,217)
(134,217)
19,935
19,935
11,612
31,547|**Total**
**2025**
**£**
-
97,013|
|---|---|---|---|---|
|||||97,013|
|||||(108,313)|
|||||(108,313)|
|||||(11,300)|
|||||(11,300)
22,912|
|||||11,612|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 11.
The notes on pages 9 to 16 form an integral part of these financial statements. Page 6
## **Handmade Theatre**
## **Statement of Financial Activities for the Year Ended 31 March 2026 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
## **These are the figures for the previous accounting period and are included for comparative purposes**
|**Note**
**Income and Endowments from:**
Charitable activities
3
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
11|**Unrestricted**
**funds**
**£**
72,484
72,484
(60,579)
(60,579)
11,905
11,905
(293)
11,612|**Restricted**
**funds**
**£**
24,529
24,529
(47,734)
(47,734)
(23,205)
(23,205)
23,205
-|**Total**
**2025**
**£**
97,013|
|---|---|---|---|
||||97,013|
||||(108,313)|
||||(108,313)|
||||(11,300)|
||||(11,300)
22,912|
||||11,612|
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
Handmade Theatre
(Registrntion number: IIK116205)
Balance Sheet as at 31 March 2026
2026
2025
Note
Fixed thssets
Tangible Lssets
Current assets
St(xks
Debiors
Lash at bank and in hand
647
863
25
6.150
26.824
13.964
32.974
l i.989
Total *ssets less current li4billties
33.621
14,852
Cr¢ditors: Amounts f*lling due after MOT¢ th*D year
Nel assets
10
(2.074)
3.240)
31,547
Funds of the eb4rity:
Restricted Income fndS
R¢51ricted funds
Unrestrlcted ineome [ndS
Unrestricted funds
20.547
Total fund$
31,547
11,612
For the financial year ending 31 March 2026 the charity w&8 entitled to exemption from audit under section 477
of the Companies Act 2006 relating 10 small companies.
Directors, responsibilities-
The members have not required the ¢harity to obtsin ttn audit of its accowits for the year in question in
cordance with s¢ction 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Aa with r¢speLt
to accotsnting records and the prep8ratiOD of accounts.
These financial ststements have pr¢pared in &ccordan¢e with the special provisions relalin¥ lo companies
subject to the small ¢ompani¢s regime within Part 15 of the COMnIeS Act 20(.
The futancial statemenis on eS 6 to 16 were ap0Ved by the trsteeS, and authorised for i&8ue on
29:.1...16.. and signed on their behalf by..
Helen SteVes
TTUStee
Th¢ notes on pages 9 to 16 f(mi an integra] part of th¢5e fjnancial ststejnents.
Page 8
## **Handmade Theatre**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## **1 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Handmade Theatre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
## **Exemption from preparing a cash flow statement**
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
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 by the charity 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 these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Page 9
## **Handmade Theatre**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £3891 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: 25% reducing balance.
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Furniture and equipment|25% Reducing balance|
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Page 10
## **Handmade Theatre**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from other charities
**3**
**Income from charitable activities**
**Unrestricted**
**funds**
**General**
**£**
Grants & donations
-
Services
59,910
Sundry income
56
Theatre Tax relief
-
59,966
**4**
**Grants & donations**
National Lottery Community Fund
Gedling Borough Council
The Jones 1986 Charitable Trust
Arts Council England
General Donations|**Unrestricted**
**funds**
**General**
**£**
189
4,000
4,189
**Restricted**
**funds**
**£**
89,997
-
-
-
89,997
**Unrestricted**
**funds**
**£**
-
-
4,000
-
189
4,189|**Total**
**2026**
**£**
189
4,000
4,189
**Total**
**2026**
**£**
89,997
59,910
56
-
149,963
**Restricted**
**funds**
**£**
58,585
2,000
-
29,412
-
89,997|**Total**
**2025**
**£**
-
-|
|---|---|---|---|
||||-|
||||**Total**
**2025**
**£**
24,529
64,800
283
7,401|
||||97,013|
||||**Total**
**£**
58,585
2,000
4,000
29,412
189|
||||94,186|
Page 11
## **Handmade Theatre**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## **5 Expenditure on charitable activities**
|Legal & professional
Advertising costs
Artist fee
IT cost
Insurance
Travel
Materials
Membership & subscription
Postage, printing & stationary
General office cost
Parking
Raising funds
Research
Storage space cost
Supplies
Training
Sundry expense
Depreciation
Room hire
Board away day|**Unrestricted**
**funds**
**General**
**£**
2,594
54
38,968
103
1,121
4,719
2,623
47
-
1,026
117
-
-
3,252
39
300
41
216
-
-
55,220|**Restricted**
**funds**
**£**
302
540
74,578
-
16
327
673
-
9
173
3
-
-
694
436
125
-
-
176
945
78,997|**Total**
**2026**
**£**
2,896
594
113,546
103
1,137
5,046
3,296
47
9
1,199
120
-
-
3,946
475
425
41
216
176
945
134,217|**Total**
**2025**
**£**
1,023
194
84,380
178
1,269
6,957
8,784
70
116
511
219
61
60
3,650
183
243
128
287
-
-|
|---|---|---|---|---|
|||||108,313|
Page 12
## **Handmade Theatre**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## **6 Tangible fixed assets**
|**6**
**Tangible fixed assets**|||||
|---|---|---|---|---|
|**Cost**
At 1 April 2025
At 31 March 2026
**Depreciation**
At 1 April 2025
Charge for the year
At 31 March 2026
**Net book value**
At 31 March 2026
At 31 March 2025
**7**
**Stock**
Other stock
**8**
**Debtors**
Trade debtors
Prepayments
**9**
**Cash and cash equivalents**
Cash at bank||**Furniture and**
**equipment**
**£**
3,891
3,891
3,028
216
3,244
647
863
**2026**
**£**
-
**2026**
**£**
6,120
30
6,150
**2026**
**£**
26,824||**Total**
**£**
3,891
3,891
3,028
216
3,244
647
863
**2025**
**£**
25|
|||3,891|||
|||3,028
216|||
|||3,244|||
|||647|||
|||863|||
|||**2026**
**£**
-
**2026**
**£**
6,120
30
6,150
**2026**
**£**
26,824|||
|||||**2025**
**£**
-
-|
|||||-|
|||||**2025**
**£**
13,964|
Page 13
## **Handmade Theatre**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## **10 Creditors: amounts falling due after one year**
|Other loans
Other creditors
**11 Funds**
**Unrestricted funds**
**_General_**
General Fund
**Restricted funds**
Arts Council Fund - Lido show
GBC Fund
National Lottery Community
Fund
**Total restricted funds**
**Total funds**
**Unrestricted funds**
**_General_**
General Fund
**Restricted**
Tell Me a story
Dementia Homes
**Total restricted funds**
**Total funds**|**2026**
**£**
**2025**
**£**
1,180
2,400
894
840
2,074
3,240
**Balance at 1**
**April 2025**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at 31**
**March 2026**
**£**
11,612
64,155
(55,220)
20,547
-
29,412
(29,412)
-
-
2,000
(2,000)
-
-
58,585
(47,585)
11,000
-
89,997
(78,997)
11,000
11,612
154,152
(134,217)
31,547
**Balance at 1**
**April 2024**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31 March**
**2025**
**£**
(293)
72,484
(60,579)
-
11,612
21,705
24,529
(47,734)
1,500
-
1,500
-
-
(1,500)
-
23,205
24,529
(47,734)
-
-
22,912
97,013
(108,313)
-
11,612|**2025**
**£**
2,400
840|**2025**
**£**
2,400
840|
|---|---|---|---|
|||3,240||
|||**Balance at 31**
**March 2026**
**£**
20,547
-
-
11,000||
||||11,000|
||||31,547|
||||**Balance at**
**31 March**
**2025**
**£**
11,612
-
-|
||||-|
||||11,612|
Page 14
## **Handmade Theatre**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
The specific purposes for which the funds are to be applied are as follows:
Arts Council Fund - Lido Show funding helped us to create a piece of theatre based around the communities and history of Lido's. It involved in depth research, collecting stories locally and developing a piece for touring to larger scale festivals as well as smaller scale venues such as care homes.
GBC Fund is dedicated to all cost related to delivering chair-based movement sessions for older people in care homes across Gedling.
National Lottery Community Fund is dedicated to all costs related to delivering sessions and performances for those with dementia in care homes and community settings. This also contributes to core costs.
## **12 Analysis of net assets between funds**
## **Unrestricted**
|Tangible fixed assets
Current assets
Creditors over 1 year
Total net assets
Tangible fixed assets
Current assets
Creditors over 1 year
Total net assets|**General**
**£**
647
21,974
(2,074)
20,547|**Restricted**
**£**
-
11,000
-
11,000
**Unrestricted**
**General**
**£**
863
13,989
(3,240)
11,612|**2026**
**Total funds**
**£**
647
32,974
(2,074)|
|---|---|---|---|
||||31,547|
||||**2025**
**Total funds**
**£**
863
13,989
(3,240)|
||||11,612|
## **13 Fees payable to independent examiner**
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
|Accounting Plus are analysed as follows:|||
|---|---|---|
|Independent examination|**2026**
**£**
745
745|**2025**
**£**
700|
|||700|
Page 15
## **Handmade Theatre**
## **Notes to the Financial Statements for the Year Ended 31 March 2026**
## **14 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
## **15 Related party transactions**
There were no related party transactions in the year.
Page 16