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2025-09-30-accounts

Charity Registration No. 1170429

Company Registration No. 10232477 (England and Wales)

FRINTON SUMMER THEATRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

92 Station Road Clacton on Sea Essex CO15 1SG

FRINTON SUMMER THEATRE

CONTENTS

Page
Company information 1
Trustees' report 2 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 16

FRINTON SUMMER THEATRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Armstrong H Cole E Jackson (Appointed 16 October 2024) E Raymond (Appointed 16 October 2024) A Kurtha (Appointed 28 November 2024) E O'Connell (Appointed 13 October 2025) M McCoy (Appointed 3 November 2025) Charity number 1170429 Company number 10232477 Registered office 92 Station Road Clacton on Sea Essex CO15 1SG Independent examiner TC Group 92 Station Road Clacton on Sea Essex CO15 1SG

FRINTON SUMMER THEATRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

To promote and advance performance arts, most particular the arts of theatre, opera and ballet including through the presentation of a summer season of theatrical performances in Frinton on Sea.

Frinton Summer Theatre runs a seven-week season in July and August. Its home is the McGrigor Hall (formerly the WI Hall). It performs one play a week in repertory ("Weekly Rep"). It is one of the few remaining theatres in the UK to undertaken Weekly Rep. Although Weekly Rep is now a rarity in the theatrical world, Frinton Summer Theatre enjoys a considerable reputation in the theatrical industry. It has been the starting point for many wellknown names in the Theatre including Julie Christie, Anthony Sher, Michael Denison, Jane Asher, Vanessa Redgrave, Owen Teale, Linda Bellingham and Neil Dudgeon.

FRINTON SUMMER THEATRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Achievements and performance

The summer 2025 season was an exceptional artistic success. The McGrigor Hall hosted six diverse productions: Educating Rita , Calendar Girls – The Musical , God of Carnage , Present Laughter , Two into One , and Duet for One . The season culminated in a spectacular production of Guys and Dolls , staged in the big top tent on the Greensward.

Our work received widespread praise from professional critics:

Engagement

Metrics

Our digital reach showed a significant increase in community connection:

Commercial

Performance

The Board is pleased to report strong commercial growth. Total ticket sales for the 2025 season increased by £31,938, a 10% rise over 2024.

Developing Talent & Community Engagement

Professional

Development

As the UK's longest-running summer repertory theatre, we remain dedicated to providing a launchpad for emerging talent. In 2025, four actors made their professional debuts at Frinton Summer Theatre (FST).

FRINTON SUMMER THEATRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Volunteering

&

Community

Our community roots were strengthened by 15 volunteers and the Friends of Frinton Theatre . A seasonal highlight included the professional debut of a student from East 15 Acting School; our Musical Director, Neil Somerville, serves as Head of Music at East 15, further bridging the gap between training and industry.

Financial Review & Position

Income Diversification & Fundraising

As the charity received no grant funding this season, the Board and Producer focused on diversifying income streams to cover the remaining 34% of operating costs not met by ticket sales. These efforts included:

Fiscal Position and Future Outlook

The charity continues to utilise the government’s Theatre Tax Relief (TTR) scheme, which provides a vital 40% rebate on pre-production costs. Under the patronage of Jane Asher, and thanks to the collective efforts of the Board, the Producer, and the community, Frinton Summer Theatre concludes the 2025 season in a very encouraging financial position.

Financial review

The accounts for the year show a net surplus of £27,471.

Reserves at the balance sheet date amounted to £269,383, of which £238,609 are unrestricted.

Reserves are held to ensure the Charity has enough reserve funding in place to cover planned expenditure, taking account of known future revenue streams.

FRINTON SUMMER THEATRE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Structure, governance and management

Frinton Summer Theatre is a registered charity (No, 1170429). The company was established with solely charitable objects and has operated within these since incorporation so it is treated as a charity from inception. It obtained formal registration with the Charity Commission on 28 November 2016.

The first trustees of the charity were appointed on incorporation. Subsequent trustees can be appointed by the trustees and there is no limit to the term of office. There must be a minimum of 3 trustees at any given time. The board is responsible for the strategic management of the charity and for setting policy. The day to day operational management is delegated to the Executive Directors.

All trustees give their time and expertise on a voluntary basis and receive no remuneration or other benefits.

The Trustees of the charity have referred to the guidance in the Charity Commission's general guidance on Public Benefit when reviewing its aims and objectives and in planning the Charity's future activities, including its guidance 'Public benefit: running a charity (PBS2).'

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J Armstrong

H Cole J Dias (Resigned 3 November 2025) A Ellis (Resigned 16 October 2024) R Max (Resigned 16 October 2024) K Waltham (Resigned 16 November 2025) E Jackson (Appointed 16 October 2024) E Raymond (Appointed 16 October 2024) A Kurtha (Appointed 28 November 2024) E O'Connell (Appointed 13 October 2025) M McCoy (Appointed 3 November 2025)

The trustees' report was approved by the Board of Trustees.

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

E O'Connell Trustee Dated: .........................

FRINTON SUMMER THEATRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF FRINTON SUMMER THEATRE

I report to the trustees on my examination of the financial statements of Frinton Summer Theatre (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

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 financial statements to be reached.

Simon Garner FCA Independent Examiner TC Group 92 Station Road Clacton on Sea Essex CO15 1SG

Dated: .........................

FRINTON SUMMER THEATRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
26,475
-
Charitable activities
4
420,500
-
Interest receivable
5
-
-
Total income
446,975
-
Expenditure on:
Charitable activities
6
520,002
9,320
Total expenditure
520,002
9,320
Net expenditure
(73,027)
(9,320)
Other recognised gains
and losses:
Other gains
11
109,818
-
Net movement in
funds
7
36,791
(9,320)
Reconciliation of funds:
Fund balances at 1 October
2024
201,818
40,094
Fund balances at 30
September 2025
238,609
30,774
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
26,475
55,749
37,124
420,500
367,818
-
-
1,938
-
446,975
425,505
37,124
529,322
489,099
8,250
529,322
489,099
8,250
(82,347)
(63,594)
28,874
109,818
115,308
-
27,471
51,714
28,874
241,912
150,104
11,220
269,383
201,818
40,094
Total
2024
£
92,873
367,818
1,938
462,629
497,349
497,349
(34,720)
115,308
80,588
161,324
241,912

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

FRINTON SUMMER THEATRE

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
15
Unrestricted funds
2025
£
111,365
201,124
312,489
(51,670)
£
8,564
260,819
269,383
30,774
238,609
269,383
2024
£
115,749
154,013
269,762
(39,269)
£
11,419
230,493
241,912
40,094
201,818
241,912

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

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

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on .........................

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

E O'Connell Trustee

Company Registration No. 10232477

FRINTON SUMMER THEATRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

Frinton Summer Theatre is a private company limited by guarantee incorporated in England and Wales.

The registered address is 92 Station Road, Clacton on Sea, Essex, CO15 1SG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

FRINTON SUMMER THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 25% reducing balance Computers 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

During the year the following estimates were required.

Key sources of estimation uncertainty

Depreciation

The charge in respect of depreciation is derived after determining an estimate of an asset's expected useful life and the expected residual value at the end of its life. The estimates are based on historical experience with similar assets.

Apportionment of costs

Costs are apportioned to determine 'core costs' incurred on producing and closing the theatrical production. These core costs are used as the basis for calculating Theatre Tax Relief.

FRINTON SUMMER THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
19,275
-
Sponsorship
7,200
-
26,475
-
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
19,275
34,649
37,124
7,200
21,100
-
26,475
55,749
37,124
Total
2024
£
71,773
21,100
92,873

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Box office income 349,990 320,127
Ice cream/programme and book sales 70,510 47,691
420,500 367,818
Interest receivable
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other interest receivable - 1,938

5 Interest receivable

FRINTON SUMMER THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6 Charitable activities

Charitable Charitable
Expenditure Expenditure
2025 2024
£ £
Depreciation and impairment 2,855 3,807
Artistic programme 448,200 429,873
451,055 433,680
Share of support costs (see note ) 78,267 63,669
529,322 497,349
Analysis by fund
Unrestricted funds 520,002 489,099
Restricted funds 9,320 8,250
529,322 497,349

Support costs consist of £74,427 (2024: £60,189) of overheads and £3,840 (2024: £3,480) relating to an Independent Examination.

7 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 2,855 3,807

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

No staff were employed or remunerated by the charity during the year.

FRINTON SUMMER THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Other gains or losses

Other gains or losses
Unrestricted Total
funds
2025 2024
£ £
Theatre Tax Relief 109,818 115,308

12 Tangible fixed assets

Cost
At 1 October 2024
At 30 September 2025
Depreciation and impairment
At 1 October 2024
Depreciation charged in the year
At 30 September 2025
Carrying amount
At 30 September 2025
At 30 September 2024
13
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
Plant and
equipment
£
28,515
28,515
17,747
2,692
20,439
8,076
10,768
Computers
£
3,281
3,281
2,630
163
2,793
488
651
2025
£
110,318
1,047
111,365
Total
£
31,796
31,796
20,377
2,855
23,232
8,564
11,419
2024
£
115,309
440
115,749

FRINTON SUMMER THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

14 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 51,670 39,269

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 October Incoming Resources At 30
2024 resources expended September
2025
£ £ £ £
Edward Max Director Programme 15,344 - (1,070) 14,274
Mr Tomkins 24,750 - (8,250) 16,500
40,094 - (9,320) 30,774
Previous year: At 1 October Incoming Resources At 30
2023 resources expended September
2024
£ £ £ £
Edward Max Director Programme 11,220 4,124 - 15,344
Mr Tomkins - 33,000 (8,250) 24,750
11,220 37,124 8,250 40,094

Edward Max Director Programme

Donations were received by the Frinton Summer Theatre in relation to the above programme. The programme will offer placements to those training in the performing arts so they can gain valuable director's assistant work experience.

Mr Tomkins

Donations were received by the Frinton Summer Theatre to be used over four years as a contribution towards the annual seating costs at the McGrigor Hall in Frinton.

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FRINTON SUMMER THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds
Analysis of net assets between funds
At 30 September 2025:
Tangible assets
Current assets/(liabilities)
At 30 September 2024:
Tangible assets
Current assets/(liabilities)
October
2024
Incoming
resources
Resources
expended
Gains and
losses
At 30
September
2025
£
£
£
£
£
201,818
446,975
(520,002)
109,818
238,609
October
2023
Incoming
resources
Resources
expended
Gains and
losses
At 30
September
2024
£
£
£
£
£
150,104
425,505
(489,099)
115,308
201,818
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
8,564
-
8,564
230,045
30,774
260,819
238,609
30,774
269,383
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
11,419
-
11,419
190,399
40,094
230,493
201,818
40,094
241,912
October
2024
Incoming
resources
Resources
expended
Gains and
losses
At 30
September
2025
£
£
£
£
£
201,818
446,975
(520,002)
109,818
238,609
October
2023
Incoming
resources
Resources
expended
Gains and
losses
At 30
September
2024
£
£
£
£
£
150,104
425,505
(489,099)
115,308
201,818
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
8,564
-
8,564
230,045
30,774
260,819
238,609
30,774
269,383
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
11,419
-
11,419
190,399
40,094
230,493
201,818
40,094
241,912
Total
2025
£
8,564
260,819
269,383
Total
2024
£
11,419
230,493
241,912

17 Analysis of net assets between funds

FRINTON SUMMER THEATRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

18 Related party transactions

There were no transactions with related parties during the year.