Whitehaven Theatre of Youth Trustees, report and flnanclal statements for the year ended 31 August 2025 Charity number: 1176946 robln50n+co Chartered Accountants
Whitehaven Theatre of Youth Contents Legal and adrninistratlve informatlon Trustees report IrKiependent examlrters, report Statement of flnancial actlvities Statement of financlal positlon Note5 to the financial statements
Whltehaven Theatre of Youth Legal and adminlstratlve Information Charlty number 1176946 Buslness address Units A2 and A4 Halg Enterprlse Park Kells Whltehaven CA28 9AN Trustees Amorton J Henderson M Morton P Robertson A Worslèy A Roberts Lstarnper M Stamper R lSOn F Dugan D Worsley S Donald V Turpin J Branch ReslEned August 2025 Reslgned Au8USt 2025 Appolnted August 202S Secretary Awtsrsley Accountants roblnson+co Oxford Chambers New Oxford Street Wgrkington CA14 2LR Page I
Whitehaven Theatre of Youth Report of the trustees for the year ended 31 August 2025 The ttustees present thelr repjrt and the financial ststements for the year ended 31 August 2025. The tru5tee5 who served durin8 theyear and up to the date of thls report are Set out on page l. Structure, governance and management The charlty Is governed by Its consltutlon adopted on 5 September 2017 as amended on 30 January 2018. The trustees mel re8ularly to ensure the charity operates smoothly and are closely involved In the day to day running of the organlsation. Objectfves and activltles Thè objective5 of the charfty are the advancement of the performing arts for the public benefft In the Whltehaven dlstrict and particularly but not exclusively. young people by: l. Educating in all aspeLts of the performing arts and perfonninB by way of concerts and productiorts to the lucal communlty; 2. To help young people. especlally but not exclusively. throuBh le15ure tlme activitlos. so as to develop thelr capabilitles that they may grow to full maturity ?s individuals and members of the souety. Whitehaven Theatre of Youth educates in all aspects of the performlng art5 for the publlc benefit In Whitehaven and surrounthng di5tri¢ts. We perform by way of concerts and producllons to and for the local community. The group is run by a hardworklng band of dedicated volunteers. In normal tlmes we can have up to 30 volunteers. The tutors are also unpald volunteers who between them share a wealth of experlence In musical theatre. The group aro regularly taken to See professlonal shows such as ChltLY Chitty Bang 8an& Starlight Express, Joseph & Technicolor Dream Coat. School of Rock, The Sound of Musl4 to name but a few. They often Vlslted and suM)orted other local youth and adult 8roup5 at thelr produrtlon& Our mernbershiplg restrlcted In order for us.to be compllant wlth safeguardlng stsndards and adult chlld rat505 and we always have a long walting11st. A number of our committee members and volunteers are also Cumbrla County Council appr¢)ved chaperones wlth Level I safeguardlng certlltcation and are first aid tralned. Publicbenefit The trustees have referred to the guidance contslned In the Charlty Commlsslons general guidance on public beneflt when reviewlng the charivs aims and objectlves and In planning futurè actlvitles. In partlcular, the trustees consldér how planned activitles wlll contribute to the alms and objective5 they have set. Page 2
Whitehaven Theatre of Youth Report of the trustees for the year erKled 31 August 2025 Achlevements and performance As usual we have had a pretty busy year. Here is a month by month revlew:_ ottober- Halloween Party, always a favourlte wlth the klds. November- Singing at the Chrlstmas Itghts switch on In Whltehaven. December-A trlp to see Whltehaven Theatre Groups annual panto. February- Our annual concert was a resoundlng yJcce5s. An ovemlght trlp to Seè Chitty Chltty Ban8 Bang and a vlsit to Gull1ve5 theme park. March- Fundralslng group organlsed a Bln80 afternoon whlch was well supported. May-Trlp tv see Mary Popplns in Manchèster. One of our young lad5 was performlng In li he was amazlng and we are very proud. jun Another fantastlcfundraising evenlng of Stays In your eyes wlth plenty of local tslent partlclpatin8. jul Our own produ¢tlon of Chltty Chltty Bang Bang featurlng a flylng car. Hnanclal review At the balance Sheet date, the diarity had total reserves of £66,75112024 - £66.9881 made up of restricted funds of E6,00012024- £8,000) and unrestricted funds of £60.75112024- E58,9881. This was considered by the trustees to be satlsfartory [$s1tion. The trustees are continulng to ensurethat reserves are Increased furt_her, in order to Invest in the future of the tharity'and its ongolng Ilabllltles. Reserves Any'free reser at the balance sheet date are hetd as wvrkin8 tal pendin8 Utilisatlon on the running costs of the organlsatlon. The trustees alm Eo have 24 month5 of unrestrkted expenditure in reserve5. Currently, the tharity holds 12 months expenditure In reserves, Ordlnarily, the trustÈÈs aim to hold sufficlent reserves to pay for the runni c05t5 of the'or8anlsatlon as they fall due. but plan on Increaslng reserves by holdin8 various thndralsing events. Risk monogement The trustees have assessed the major strate8i4 business and operationèl risks to. which the organlsatlon is exposed. They are 5atlsfied that systems are In Pla to mltigate the exposure to these risks. Page 3
Whltehaven Theatre of Youth Report of the trustees for the year ended 31 August 2025 Plans forfuture periods We are dellghted to report we have found new premSses at West Lakes Science Park and were fully moved in by 1st Aprll 2026. We plan,to do a concert In January 2026 and Beauty and the Beast In July 2026. Thls year qulte a few of ¢)ur older members are leavln& we are loDklnB forward to welcomlng lots of new face5. AS the year goes on. we wlll be runnlng trfps to see other amateur and professlonal shows, the chlldren so much out of these trips it's a pleasure to See thelrfaces. The fundraislng commlttee contlnue to lrnpress us with thelr innovative kleas to ralse money for our Eroup. Statement of trustees, responsibilitles The trustees are responsible for preparlng thèTrustees' Annual Report and the financla15tatements in aEcordance with applicable law and United Kin8dom Accounting Standards Iunlted Kingdom Generally Accepted Actountin8 Practice)- Law applicable to charities In EnBland and Wales require5 the trustees to prepa flnanclal statèments for each rinanclal year which'give a true and fdir view of charlty and of the Incomlng resources and applicatlon of reSOuT of the charSty for that year. In preparing these financial statÈments the trustees are requlred to.. 5elett suitable accounting pollcles and then apply them consistentlyi observe the methods and principle5 in the Charltles SORP,. make Judgements and estlmates that are reasonable and prudent; state whether appllcable UK AccountlnE Standard5 have been followed. Subject to any materlal departures disclosed and explained In the finandal statements,. and prepare the financlal statements on the golng concem basls unles5 It15 Inapproprlate to presume that the charlty will ¢ontSnue In operation. The trustees are responsible for keeplng proper accounting records which d15c105e wlth reasonable accura¢y 4t any tlme the flnancial SItion of the charlty and enable them to ensure that the financial statements comply wlth the the Charities Act 2011 and the Charlty (Accounts and Reportsl Regulatlons 2008. They are a150 re5wn5ible for safeEuardlng the assets of the charlty and hÈncÈ for takin8 reasonable steps for the preventlon and detectlon of fraud and other Irregularitie5. On behalf of the board Aworsley Trustee Page 4
Whitehaven Theatre of Youth Independent examlner's report to the trustees on the unaudlted financlal statements (Jf Whltehaven Theatre of Youth. I 'report to the trustees on my examlnation of the accounts of Whltehaven Theat of Youth for the year ended 31 August 2025 set out on pages 6 to 13. Re5ponslbllftles and basis of report A5 the Iharlty's trustee5 you are responslble for the preparatlon of the accounts In accordance wlth the requlrements of the Charltles Act 20111.the Act"). I report in respert of my examlnation of the charlty's accounts carrled out under sectlon 145 of the 2011 Act and in carryin8 Out my èxamlnatlon, I have followed all the appllcable Dlrections 8lven by the Charlty Commlsslon under section 145lSllbl of the Act. Independent eJ(amlner's ststement I have completed my examination. I confirm that no materlal matters have wme to my attention in connectSon wlth the examlnation which gives me cause to believe that. In, any materlal respett: accounting records werè not kept in accordan wlth sertion 130 of the Charitles Att; or the accounts do not accord wlth the accounting record5: or the accounts did not comply wlth the applicable requirements concernln8 the form and content of accounts Set out in the Charitles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view whlch is not a matter considered as part of the Independent examlnation. I have no concerns and have come across no other matters in ¢onnectlon wlth the examination to whkh attentlon should be drawn in thi5 report in'order to enable a proper urtderstandlng of the accounts to.be reathed. Mr Darren Mewse FCA Independent èxaminer robinson+co Chartered Accountants Oxford Chambers New Oxford Street Worklngtun CA14 2LR 11 May 2026 Page 5
Whltehaven Theatre of Youth Statement of financlal Hctivitles For the year ended 31 August 2025 Unrestrlcted Restrirted lunds fund5 2025 Total 2024 Total Note5 Income Donations and le8actes Investment income Income from charitable actlvltles 2.370 563 53,899 2.370 563 53.899 12,462 439 66.196 Total Income 56,832 56,832 79097 Expenditure Charitable adivities 55.069 2.000 57,OS9 57,778 Totsl expendlture 55,069 2,000 57,069 57.778 Net Incominglloutgolng) reSoue5 before transfer5 1.763 iiocrfji 12371 21.319 Total funds br(Jught forward 58,988 8.0 66,988 45.669 Total funds carried fonvard 60.751 6.000 66.751 66.988 The statement of flnaneial actlvltlès Includes all galns and losses In the year and therefore a separate staternent of total recognised galns and losses has not been prepared. All of the above amounts relate to contlnulns activitSes. The notes on pages 8 to 13 form an inteBral part of ihtte ffnanclal statements. Page 6
Whltehaven Theatre of Youth statement of flnancial posltlon as at 31 August 2025 2025 2024 Notes Fixed assets Tangible assets 11086 18,298 Cunent assets Debtors Cash at bank and in hand 674 56.689 S68 50,762 57363 51,330 cdItOrs. amount5 falllng due wlthln ane year io 12.6981 12,6401 Net currant assets 54.665 48,690 Net assets 66.751 66.988 Funds Restricted income funds Unre5trlcted income funds li 6,000 60.751 8,000 58,988 T¢)tsl funds 66,751 6&988 The flnancial statements were approved by the trustees on and slgned on its behalf bv A Worslev Trustee The notes on pages 8t0 13 form an Integral part of ihese flnandal statements. Page 7
Whltehaven Theatro of Youth Notes to the financlal statements for the year ended 31 August 202S Accountlng policles The prinupal accounting pollcles are summarised below. The accountlng policies have been applled consistently throughout the year and the predIng year. Basls of accounting The financlal statements are prepared under the hlstorlcal cost conventlon and in accordance wlth the ststement of Recommended Practice: Accountlng and Reportlng by Charltles preparlng their accounts In accodance with the Flnancial Reporting Standard applicable Tn the UK and Republlc of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Charltle5 Art 2011. The charlty constitutes a publlc benefit entlty as defined by FRSIO2. The presentational curren¢y of the charity is UK sterlln& 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 charity. 1.3. Income All Income15 Induded In the Statement of financial artlvttlÈs when the.charity15 entltled to the income and the amount can be quantifted wlth reasonable accuracy. The following speclflc policies are applled to particular calegorle5 of income: Donations are recelved by way of 8rants. dunatlons and glfts and are induded In full In the ststement of finantial activltles when reIab]e. Grants where entlttement is not conditional on the ddivery of specific performance by the charlty, are reco8nlsed when the charlty become5 unconditlonally entltled to the 8rant. D"onated servlces and factiitles are Included at the value to the.charity where th15 can be quantlfled. The value of services proed by voluntÈeTS has not been Included. Glfts donated for resale are induded as lricoming resour wSthln activlties for generating funds when they are sold. Grants. Inclu(fing grants for the purchase of flxed assets. are recognlsed In full In the statement of financlal activltles In the year in whlch they are receivable. Income from other tradin8 actlvttles Is Included In the year In whlch It Is re1¥able. Income from Investments Is Induded in the year In which it is te1Vable. Expendlture Expenditure Is recognlsed on an accrual basis as a liablllty 15 Incurred. Expendlture Includes any VAT whlch cannot be fully recovered. and Is reported as part of the expendltur& to whSch it relate5. Charltable expenditure comprises those costs inCUrd by the charity In the delfvery of its actlvltles and servÉces for its beneficiarles. It Indudes both costs that can be allocated dlrectly to such actlvltles and those costs of an Indlrect nature necessary to support them. Page 8
Whitehaven Theatre of Youth Notes to the finandal statements for the year ended 31 August 2025 IS. Tanglble ficed assets and depreclatlon Tan8ible fixed aets are stated at cost less accumulated deweciation. DePtatIOn is provlded at rate5 calculated to wriie off the cost th residual value of eath a55et over Its expected useful Itfe, a5 foll¢Jw5: Flxtures fittlng5 and equlpment - 20% strai8ht lthe Donatlons and legacies Unrestrlcted fund5 2025 Totsi 20 Totsl Donation5 2.370 70 12,462 1370 2.370 12,462 In 2024, £10.000 of income from donatlons and legade5 vds attributabte to restrlcted income funds and E2.462 to unrestritted income funds. Investment Income Llnrestrlcted fvnds 2025 Total Total Bank Interert recelwdble 563 563 439 563 563 439 Income from charitsble actfvities Unrtstrlcted funds 2025 Totsl 2024 Total Incomefrom shows Income from Refreshment4 DVD¥ etL Income from trlps Sale of clothing Income from workshops Hlre of equipment Subscrlptions 19,847 4.136 8.713 526 2.490 4.401 13.786 19,847 4.136 8.713 526 2.490 4,401 13,786 30.593 3,118 11.363 418 2,290 4,202 14,212 53A99 53.899 66,196 In 2024 all Income from tharitatle aCltie$WaS a¢trtaletO Ltnrestricted Income funds. Page 9
Whltehaven Theatre of Youth Notes to the financlal statements for the year ended 31 August 2025 Costs of charitable actlvltles- by fund type Unrestrlcted fvnds Restrlcted funds 2025 Total 2024 Total Charltable activitles 55,069 2,000 S7.069 57.778 55,069 iooo 57.069 57,778 In 2024 all expendlture from charltable actlvltles was attrtbuEable to unrestrlcted expendlture fund. Costs of charftable actlvities Actlvltles undertaken dlrectly 2025 Total 2024 Total Show expenses Refreshments & other show purchases Clothlng expenses Trip expense5 Rent Rates and water Light and heat Repalrs and malntenan Insurance Accountancy Legal and profes51onal TelephonÈ General expenses Bursaries 5ubscrIptrts Depreciation 18.370 2,323 624 9,815 11.459 739 1,508 184 517 5038 252 638 L039 600 456 7,507 18,370 2,323 624. 9.815 11.459 739 1.508 184 517 1,038 252 638 L039 600 456 7,507 17,592 L953 313 9.717 11,459 738 1,634 2.404 456 948 204 520 2,316 198 7,326 57,069 S7,069 57,778 Employees Employment costs No salarles orwa8es havè been pald to employees, Includlng the trustees, during theyear. PaBe 10
Whltehaven Theatre of Youth Notes to the flnancial statements for the year ended 31 August 2025 Flxtures, flttlngs and equlpment Tanglble fNed assets Cost At I September 2024 Addltions 37,743 1295 37.743 1.295 At 31 August 2025 39.038 39.038 Depreclatlon At I September 2024 CharBe for the year 19.445 7.507 19,445 7.507 At 31 August 2025 26.952 26,952 Net book values At 31 August 2025 12.086 12,086 At 31 AuBUSt 2024 18,298 18,298 Debtors 2025 2024 Prepayments an(1 accrued Income 674 io. Credltors: amounts falling due wlthin one year 2025 2024 Trade creditors Aru21S and deferred Income L660 L038 1.692 948 2,698 2,640 Page Il
Whltehaven Theatre of Youth Notes to the flnancial ststements for the year ended 31 August 2025 IL Anatysls of net assets between funds UestrICted fund5 Restrlrted funds Total funds Fund balances at 31 August 2025 35 represented by.. TanEible fixed asseLS Current assets Current liabilltle5 6.086 57.363 116981 6,C•)O 11086 57.363 12.6981 60.751 6.(0 66.751 12. Unrestricted funds At At 01 September 2024 Incomlng Outgolng resources resources 31 Au8USt 2025 General fvnd 58,988 56,832 155,0691 60,751 Analysls of movements In unrestTlCted fun&- prevlous year Unre5trlcted furmjs At At 01 September Incomlng Outgolng 2023 resources re50urce5 31 August General fund 45.669 69,097 (55,7781 58.988 45,669 69.097 {55,7781 58.988 Purposes of unrestrlcted fund5 The d)ariV5 unrestrkted funds can be used with the approval of the board of trustees to fund any expendlture which falls wlihin the charlty's genera5 alms and obiectlve5. Page 12
Whltehaven Theatre of Youth Notes to the flnanclal statements for the year ended 31 August 2025 Restrlcted funds At At 01 September Incomlng Outgdn8 2024 resource5 rESources 31 August 20ZS Masons- Fixed Asset Fund 8,000 12,0001 6,000 Analysls of movernents" In restricted funds- prevlous year Restritted funds At At 01 September Incomkng OutgoSng 20Z3 resources resource5 31 August 2024 Masons- FJxed Asset Fund 10,000 12.0001 8,000 10.000 12,0001 8,000 Purposes of restrlcted funds Income reiVed for the purchase of fixed assets Is recorded as Income and the annu depreclati¢Jn of these assets is treated as expendlture. Related party transactlans Oonatlons made by the trustees and other related parties during the yèar totalled £Nil12024- £NIII. Page 13