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
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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.
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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:
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Jonathan Baz Reviews: Commended the season for its high production values, specifically noting the "West End level" quality of our musical offerings.
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North West End UK: Hailed the season as a triumph, praising the "dazzling choreography" and the high standard of the live musical arrangements.
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Clacton Gazette: Consistently highlighted the "talent, creativity, and community spirit" of the season, noting that the theatre continues to attract extraordinary professional standards to the Essex coast.
Engagement
Metrics
Our digital reach showed a significant increase in community connection:
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Digital Growth: Email subscribers reached 4,500 (+50% vs 2024).
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Social Media: 3,200 Facebook followers (+20%) and 1,900 Instagram followers (+29%).
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Audience Feedback: Digital platforms were notably active with praise and positive testimonials for the quality of the productions.
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.
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McGrigor Hall: The season achieved an overall capacity of 89% (+10 percentage points vs 2024). Educating Rita , Calendar Girls – The Musical , Present Laughter , and Two into One were all complete sell-outs.
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Greensward Tent : Guys and Dolls achieved a 65% attendance rate, selling 136 more tickets than the 2024 production of Annie Get Your Gun .
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).
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The Edward Max Directors’ Assistants Programme: Seven individuals new to the industry followed a production from inception to opening night, gaining vital experience in directing.
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Production Internships : Under the guidance of Head of Production Adam Smith, a group of graduate set and costume designers completed their first professional internships. Two into One set designer, Juliette Demoulin, followed her debut at Frinton Summer Theatre with a nomination for a Fringe Theatre Award for Finborough Theatre’s production of Mr Jones.
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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.
- Community Impact : A partnership with the Frinton Rotary Club sponsored a dedicated matinee of Present Laughter for over 100 elderly and disabled residents, with volunteers providing essential transport.
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:
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Corporate Sponsorship: Vital support from Ellisons, Adnams, East Coast Distillery, and Cook.
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Fundraising Events: A series of events raised over £34,000. Highlights included sold-out performances by Janie Dee and Blondied, alongside popular events with Tamsin Greig, Neil Dudgeon, Sue Kent, and a one-man A Christmas Carol by Anthony Roberts.
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Membership & Advertising: Our inaugural membership scheme attracted 207 members, generating £15,525, while six local businesses supported the season through in-programme advertising.
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.
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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: .........................
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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:
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1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements 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
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4 the financial statements 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 financial statements to be reached.
Simon Garner FCA Independent Examiner TC Group 92 Station Road Clacton on Sea Essex CO15 1SG
Dated: .........................
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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.
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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
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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.
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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.
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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
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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.
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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 |
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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.
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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
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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.
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