Whltehaven Theatre of Youth
Trustees, report and financlal ststements
for the year ended 31 August 2023
Charity number: 1176946
roblnson+co
Chartered Accountants

Whitehaven Theatre of Youth
Contents
F4ge
Legal and admlnlstratlve Infomiatlon
Trustees report
Independent examlners, report
statement of financial activitle5
Statement of financlal posltion
Notes to the flnandal ststements
9-13

Whitehaven Theatre of Youth
Legal and admlnlstrative informatlon
Charity number
1176946
Buslness addre$5
Unlts A2 and A4
HaiB Enterprlse Park
Kells
Whltehaven
CA28 9AN
Trustees
A Mortcn,
J.Hender50n
M Morton
P Robertson
A Wor51ey
A Roberts
L Stamper
M Stamper
R Wllson
F Dugan
D Worsley
S Donald
V Turpln
Secretsry
A Worsley
Accountants
robln50n+co
Oxford Chambers
New Oxford Street
Worklngton
CA14 2LR
Bankers
Natlonal Westmlnster 3ank PLC
71 Lowther street
Whltehaven
CA28 7AH
Pa8e I

Whltehaven Theatre of Youth
Report of the trustees
for the year ended 31 August 2023
The tru5tee5 present their re￿rt and the financlal ststements for the year ended 31 August 2023. The trustees who
served durlng the year and up to the date of thls report arè set out on page l.
structure, governance and management
The chality is governed by Its con51tution adopted'on 5 September 2017 as pmended on 30 January 201& The trustees
met regularly to enwre the charity opÈrates smoothly and are closely Involved in the day to day running of the
crganisation.
Objectives,and activities
The" objectives of the charity are the advancement of the performlng arts for the public benefit In the Whitehaven
dlstrict and partlcularly but not exclusively. young people by.
l. Educatlng in all aspects of the performlng arts and performlng by way of concerts and productions to the local
mmunlty;
2. To help young people. especlally but not exdu51vely, through lelsure tirne aclivitie5, $0 a5 to develop thelr
capabilities that they may grow to full maturlty as individuals and members of the sodety.
Whltehaven Theatre of Youth educates in all aspects of the performlng arts for the puLqlc benefit in Whitehaven and
5urroundlng.di5tricts. Wè pÈrfDrm by way of concerts and 5x(Kluctlons to and for the local communlty.
The group Is run by a hardworklng band of dedlcated volunteers. In normal times wè can have up to 30 v0]Unte￿$. The
tutors are also unpald volunteers who between them share a wealth of experlence in muslcal theatre.
The group are regularly taken to see professional show5 such as chltty Chitty Bang Bangi
Starllght Express. Joseph &
Technicolor Dream Coat, School of ROCL The Sound of Muslq to name but a few. They often visited and supported
other local youth and adult groups at thelr production
Our membership Is restrlcted in order for us to ￿ compllant with safÈguardinB'standards and adult chlld ratios and we
always have a long waltinB11st. A number of our committee member5 and volunteers are also Cumbria County Council
approved chaperones with Level i safeBuarding.certificatlon and are first ald tralned.
Publlc benefit
The trustees have referred to tho guidance contained in the charlty Commissions 8eneral guldance on publlc benefit
when revlewlng the charity's aim5 and oblectlves and In plann1￿ future activities. In partlcular, the trusrees conslder
how planned activltles wlll contribute to the alms and obJectlve5 they have set.
Page 2

Whitehaven Theatre of Youth
Report of the trustees
for the year ended 31 August 2023
Achievements and performance
Rehearsals started In September for Moana and our annual fundralsln8 concert.
We took the kids to see two professional performances thls year. Mrs Doubfflre and Charlie and the Chocolate Factory.
We also supported ihe Theatre Group by having a local trip to see their panto, Wlzard of Oz.
In October we had the blg reveal of our 2024 show. The leaders threw fakè snowballs as Let It Go blasted out on the
screen. The kids were very exclted to be dolng Frozen.
We try to tske out kids to see a professlonal performance of the show we are doln& Unfortunately Moana isn't a
musical yet so In Aprfl we arranged a prlvate vlewin8 of the fllrn In the Galety clnema.
In Aprll one of our members wa5 nomlnated for best supportlng male performance for We Wlll Rock You. Thls Ss a 8rèèt
honour to be nomlnated acro￿ the whole of the Northwest.
In June the klds performed at the Youn8 Entrepreneurs market In Whltehaven town centre. Thls gave the local
communlty a Sneak peek of what we're doln8 for Moana In July plus an opportunlty to advertlse and sell tiekets.
In August we had our summer workshop week. Thls sold out qulckty and.was a 8r6at su¢cess.
Our performance of Moana took place In Juty. Thls was 501d out for a couple of nl8hts and re¢elved favourable
comments and a glowlng NODA report. Our own Moana the performers perfomer award.
Our fundralslng commlttee'contlnue to organlse events such as car boot sale5, raffles, bln80 etc. We are very fortunate
to have such hardvworklng volunteers.
Flnanclal revlew
At the balance sheet date the charity had reserves of £45,66912022 - £41,214) on urtresirlcted funds. Thls wa5
consldered by the trustees to be a 5atlsfactory posltlon. The twstees are contlnulng to ensure that reserves are
Increased further. In order to Invest In the future of the charlty and It5 Qn.80ing liabllltles.
Reserves
Any free Te5erves at the balance sheet date are held as worklng capltal pendln8 Utlllsatlon on the running costs of the
organlsatlon. The trustees alm to have 24 months of unrestrlcted expendlture in resetves. Currently. the charlty holds
6 months expendilure in reserve5. Ordinarlly, the trustees alm to hold sufficlent rèserve5 to pay for the'.running costs
of the organlsatiort as they fall due, but plan on increaslng reserves by holdln8 varlous fundralslng events.
Risk management
The trustee5 havè assessed the maJor strategic. business and.operatlonal rlsks to whlch the organlsation Is exposed.
They are satlsfied that systems are In place to mitigate the exposure to these risks.
PaBe 3

Whltehaven Theatre of Youth
Report of the trustees
for the year ended 31 August 2023
Hans for future periods
We ccntlnue to look for bl88er premlses as we have definltely Brown out of ours.
The microphones we bought wlll continue to be Tented out to local communlty group5 providlng us with exrra fundln&
It's our 25th year of the group so we are plannlnB 3 party in October.
In Novernber we are golng to see Froien and Harry Potterworld.
We wlll have out usual panto trlp. thls year it'5 Clndèrella.
February 2024 we are dolng a fundra151ng concert.
July 2024 our productlon cf Frozen.
Statement of trustee5' responslbllltles
The trustees are responslble for preparlng the TTUStees' Annual Report and the financlal statements In accordance with
ppllcable law and Unlted Kln8dem Accountlng Stsndards Iunlted Klngd¢m Generally Accepted Accountlng Practice).
Law appllcable to charltles In England and Wales requlres the trustees to prepare finandal statements for each
financ181 year which glve a truè and falr vlew of charlty and of the Incomln8 resources and appllcatlon of resources of
the chorlty for that year. In preparln8 these flnanclal statements the trustees are requlred to:
selert sultable attountlng pollcles and then apply them con$lstentlv:
observe the method5 and prlnclples In the charltles SORP.
makeludgernents and estlmates that ore reasonable and Prudent;
state whèther appllcable UK Accountlng Standards have been followed. subJe¢t to any materlal departures
dlsclosed and explalned In the financlal ststements: and
prepare the flnanclal ststetments on the going concern basls unless It Is Inapproprlate to presume that'the tharity
wlll contlnue In operation.
Pa8e4

Whltehaven Theatre of Youth
Report of the trustÈÈs
for the year ended 31 August 2023
The irustees are rèsponsibte for keeplng proper ac¢ountlng ￿CordS whkh dlsclose with reasonable accuracy at any
tlrne the financlal posltlon of thè charity and enable them to ensure that the financial statement5 comply with the the
Charltles Act 2011 and the Charlty (Accounts and Reports) Regulatlons 2008. They are also re5pon51ble for.
safeguardlng the assets of the charlty and hence for taking rèasonable Steps for the preventlon and detectlon of fraud
and other Irregularltles.
On behalf of the board
A Worsloy
Trustee
Page S

Whltehaven Theatre of Youth
Independent examlner's report to the trustees on the unaudited financial statements of
Whltehaven Theatre of Youth.
I report to the trustees on my examinatlon of the accounts of Whitehaven Theatre ¢Jf Youth for the year ended 31
August 2023 set out on pages 7 to 13.
Responslbllltles and basls of report
As the charity's tru5tee5 you are responslble for the preparation of the account5 in accordance with the requlrements
of the Ch8rltles Act 20111.the Act l.
I report In respect of my examinatlon of the charity's accounts carried out under sectlon 145 of the 2011 Act and in
carrying out my examination, I have followed all the applicable Dlrectlons given by the Charity Commission under
section 145ISllbl of the Act.
Independent examinels statement
I have tompleted my examination. I conflrm that no materlal matters have come to my attentlon In connection with
the examination whl¢h glve5 me causè to'bèlieve that in, any material respect:
accountlng records were not kept in accordance with sectlon 130 of the Charltles Act- or
the accounts do not accord with the accounting records: or
the acwunts did not comply with the applicable requlrements concerning the'form and content of accounts
set out In the Charltles (Accounts and Reports) Regulatlot)s 2008 other than any requlrement that the
accounts give a 'true an(i fai￿ view whlch Is not a matter considered as part of the indepèndent examinatlon.
I have no concern5 and have, come across no other matters In connection with the examlnatlon to whlch attentlon
should be drawn In thls report in order to enable a proper understsndlnB of the accounts to be reached.
Mr Darren Mewse FCA
Independent examlner
robinson+co
artered Accountanls
OxFord Chambers
New Oxford Street
WOrkin￿On
CA14 2LR
4 March 2024
Page 6

Whltehaven Theatre of Youth
Statement of financlal activltles
For the year ended 31 August 2023
Unrestrkted
ful￿$
2022
Total
Unre5trlrted
funds
2023
Total
Notes
Incomlng resoutces
Donations and legacle5
Investment,Income
Income from charltable activttles
L947
1,947
3.912
49,675
49,675
43,115
Total incomlng resources
51,716
51,716
47,027
Resources expended
Charitsble activitles
47,261
47,261
56.978
Total resources expended
47.261
47,261
56,978
Net Incomlnglloutgoingl resources
before transfers
4,455
4,455
19.9511
Total funds brought forward
41,214
41.214
5L165
Total funds,carried forward
.45.669
45.669
41,21"4
The statement of financial attlvltle5 includes all galns and losses In the year and"therefore a separate statement of
total recoBnlsed gains and losse5 has not been prepare.d.
All of the above amounts relats to contlnulng activities.
ThÈ notes on pages 9 to 13 form an Integral'part of theseflnandBI 5tatem•nts.
Page 7

Whitehaven Theatre of Youth
Statement of financlal position
as at 31 August Z023
2023
2022
Notés
Flxed assets
Tpnglble assets
10.917
15,292
Current asset5
Debtors
Cash at bank and In hand
486
36,954
28.088
37,440
28.532
Credltors: amount5 falllnz
due wlthln one year
io
12,6881
12.6101
Net,current assets,
34,752
25,922
Net assets
45,669
41,214
Funds
Unrestrltted Income fvnds
li
45,669
41,214
Total funds
45,669
41.214
The ftnanclal statements wefe approved by the trustee5 on 4 March 2024 and slBned on Its behalf by
A Worsley
Thistee
The notes on P￿e5 9 to 13 form an Inte8ral part of thesÈ financlal statements.
Page 8

Whltehaven Theatre of Youth
Notes to financlal statements
for the year ended 31 August 2023
Accounting pollcles
The prlncipal accountSn8 pollcles are summarlsed below. The a¢countin8 pollcles have been applied consistently
throughout theyear and the preceding year.
I'l. Basls of accountlng
The financlal statements are prepared under the hlstorlcal cost convention and In accordan￿ wlth the
ststement of Recommended Practice: Accounting and Reporting by Charlties preparlng thelr accounts In
acCOdan￿ wlth the Flnancial Reporting Standard appllcable in the UK and Republic of Iretand {F.RS 1021
(Charitie5 SORP IFRS 10211 and the CharStles Act 201.1.
The tharity constltute5 a publlc benefit entity as defined by FRSIO2.
The presentatlonal currency of the charity is UK sterlin&
1.2, Cashflow
The charity has taken advantage of the exemptlon In FRS102 from the requlrement to produce a cashflow
Statement because It Is a small charlty.
1.3. IncomlnE resources
All incomlng resources are Included in the statement of financlal actirfitles when the charlty is entltled to the
income and the amount can be quantified wlth reasonable accuracy, The following 5peclfic polldes are applled
to partlcular categorie5 of income:
Donatlons are re￿IVed by. way of grènts. donatlons and gifts and arè Included In fvll In the statement of
flnanclal activities when. recelvable. Grants where entitlement Is not condltlonal on the delivery of speclflc
performance by the tharity, are reco8nised when the charfty he￿eS unconditionally entltled to the grant.
Donated servlces and facllltles are included at the value to the charity where this can be quantified. The value
of servlce5 provided by volunteers has not been Include(L
Glfts donated for ￿sale are Included as Incomlng resources withln actlvlties for generating funds when they are
sold.
Grants, Including grants for the purchase of. flxed'assets. are reco8nised In full In the statement of flnanclal
artlvltles In the year In whl¢h'they are recetvable.
Income from other tradlng actlvitiesls included In the year in whlch It is recelvable.
Income from Investments15 induded In the year in whlch It Is receivable.
1.4. Re50urce5 empended
Expenditure Is recognised on an accru￿ basls as a Ilabllity Is Incuryed. Expenditure includes any VAT which
cannot be fijlly recovere-d, and Is reported as part of the expenditure to which it relates.
a)arltable"expendlture comprises those costs Incurred by the charlty In the dellvery of Its activities.and.services
for its beneflclaries. It Includes both costs that can be allocated. directly to suth actlvltles and those costs of an
indlrect natu￿ ne￿ssary.to support them.
Page 9

Whltehaven TheatrÈ of Youth
Nates to financlal statements
for the year ended 31 August 2023
1.5. Tangible ffxed assets and depreclation
rangSble fixed assets are stated at cost less accumulated depreciatlon. Depreclatlon is pmvided at rates
calculated to write off the.c05t less resldual value of eath asset over Its expected useful life,. as follow5:
Fixtures. flttin8s and equlpment
20% stralght Ilne
Donations and legacles
Unre5trlcted
funds
2023
Total
2022
Total
Donations
1,947
3,912
1.947
1,947
3,912
In 2022 all Income from donatlons and legacle5 was attrlbutable to unrestrfcted income funds.
Investment Income
Unrestrlrted
funds
2023
Total
2022
Total
Bank interest re￿fvable
94
94
94
Income from charitsble activities
Unréstricted
funds
2023
Total
2022
folal
Income from shows
Income from Refreshments, DVD'S etG
Income from trlps
Sale of clothSng
Income from workshops
Hlre of equlpment
Subscriptions
21,477
3.'823
6.758
292
3.080
3.000
11.245
21.477
3,823
,758
292
3,080
3.000
11.245
17,991
4,853
2,862
2,074
6,284
256
8,795
49.675
49,675
43,1
In 2022 all Income'from charitable actlvltles was attributable to unrestricted income funds.
Page 10

Whltehaven Theatre of Youth
Notes to flnanclal statements
for the year ended 31 August 2023
Costs of charitsble actlvfties- by fund.type
Unrestrlcted
funds
2023
Total
2022
Totsl
Charltable actlvltles
47,261
47,261
56,978
47,261
47,261
S6,978,
Costs,of charltable activhles
Artlvltles
undertaken
dlrertly
2025
Total
2022
Total
Show expenses
Refreshments & other show purthases
Clothlng expenses
Trip eKpense5
Rent
Rates and water
10.283
1.924
286
12.486
11,459
569
10,283
1.924
286
12,486
11,459
569
24.788
1,888
1,808
3.326
11,459
1.130
F Ill
Llght and heat
Repairs and maintenan￿,
Inyjrance
Accountancy
LeB31 and professional,
Telephone
General expenses
Bursaries
Subscriptlons
Depreciation
Room hlre
1209
682
563
876
192
418
1.029
1209
682
563
876
192
418
1,029
1.582
1,421
1,006
822
186
418
920
1,200
191
4,583
250
791
791
4,494
47.261
47,261
56378
In 2022 all exper￿lture from charitable a￿l￿tIeS attributable to unrestricted expenditure fund.
Employees,
Employment costs
No salaries or wages have been pald to employees, including'the trustees, during the'year.
Page 11

Whltehaven Theatre of Youth
Notes to finandal statements
for the year ended 31 August 2023
Flxtures.
flttlngs and
equlpment
Tangible Ilxed assets
Total
At I September 2022
Aildltlons
22,916
120
22.916
120
At 31 Au8USt 2023
23,036
23.036
Depreclation
At 15eptember 2022
Charge for the year
7,624
4,495
7.624
4.495
At 31 August 2023
12,119
11119
Net bookvalues
At 31 August 2023
10.917
.10,917
At 31 August 2022
15,292
15.292
Debtors
2023
2022
Prepayments and accrued inccme
486
io.
CredltOTS: amounts falling due
wlthln one year
2025
2022
Trade creditors
Accruals and deferred Income
1,812
876
1.788
822
1688
2,610
Page 12

Whltehaven Theatre of Youth
.Notes to financlal statements
for the year ended 31 August 2023
11. Analysls of net assets between funds
Unrestrlcted
funds
Total
fund5
Fund balances at 31 AuBu5t 2023 as represented.by:
T'an8lble fixed assets
Current assets
Current liabilities
10,917
37,440
12,6881
10,917
37.440
12,6881
45,669
45,669
12.
Unrestrlcted funds
At
At
01 Septembei
2022
In￿mIng Outgolng
resource5
resources
31 August
2023
General fvnd
41.214
5L716
147,2611
45,669
Analysis of movements. In unrestrfrted fund5- previous year
Unrestrirted fund5
01 September
2021
Incomlng Outgolng
resources
r•sour¢•5
31 August
2022
General fund
51,165
47,027
156,9781
4L214
51,165
47,027
156,9781
41.214
Purposes of unre5tTlcted funds.
The charity's unrestrlcted funds .can be used wlth thè approwdl of the board of trustees to fund any
expenditure whlch falls wlthin the charlty's general alms'and objettives.
13.
Related party.transaction$
.Donations made by the trustees and other related parties during the year totslled £nil l2022- £nlll
PaBe 13