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
Gull1ve￿5 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) reSou￿e5
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
c￿dItOrs. 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 pre￿dIng 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 re￿I￿ab]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 pro￿￿ed 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 re￿1¥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 inCUr￿d 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 a￿ets are stated at cost less accumulated deweciation. DeP￿tatIOn 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 aC￿ltie$WaS a¢tr￿tal￿etO 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
5ubscrIpt￿rts
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
A￿ru21S 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
U￿estrICted
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 re￿iVed 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