47 Butt Road Colchester CO3 3BZ Telephone: **(01206) 564379** Facsimile: **(01206) 763640** E-mail: **info@beaumont-seymour.co.uk** Web: **www.beaumont-seymour.co.uk** **STRICTLY PRIVATE & CONFIDENTIAL** Empire TheatreTrust CIO Crocklands Corner Greenstead Green Halstead Essex CO9 1QX 27 July 2026 Our Ref: E154/AJG/GC Dear Sirs We now enclose the Accounts for the Charity for the year ended 30 September 2025. Please review and sign where indicated. Yours sincerely BS BS (Jul 27, 2026 11:19:16 GMT+1) BEAUMONT SEYMOUR. **Directors – A J Griggs FCCA I J Stanmore FCCA J Heath FCCA A Manoharan FCCA J Lambert FCCA CTA** Registered as auditors and regulated for a range of investment business activities by the Association of Chartered Certified Accountants BEAUMONT SEYMOUR LIMITED, CHARTERED CERTIFIED ACCOUNTANTS & REGISTERED AUDITOR _Beaumont Seymour is a trading name of Beaumont Seymour Limited_ Registered office: 47 Butt Road, Colchester, CO3 3BZ. Company Registration number: 06994812 (England & Wales) ## **EMPIRE THEATRE TRUST CIO** **CHARITY NUMBER 1178975** **COMPANY NUMBER CE014458** **FINANCIAL STATEMENTS & TRUSTEES’ ANNUAL REPORT** **FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **EMPIRE THEATRE TRUST CIO** ## **CONTENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025** ||**Pages**|| |---|---|---| |Charity Information||1| |Trustees’ Annual Report||2-4| |Independent Examiner’s Report||5| |Statement of Financial Activities||6| |Balance Sheet||7| |Notes to the Financial Statements||8-14| ## **EMPIRE THEATRE TRUST CIO** ## **CHARITY INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **TRUSTEES:** Andrew Munday Neil Hardy Elizabeth Barrow Resigned 27 October 2024 Linda Kemp Karen Pearce Resigned 13 November 2025 Duncan McCubbine Appointed 27th November 2024 ## **CHAIRMAN OF THE EXECUTIVE COMMITTEE:** Jo-Anne Collis ## **TREASURER** Jayne Djidjelli MAAT, ATT ## **REGISTERED CHARITY NUMBER** 1178975 ## **COMPANY NUMBER** CE014458 ## **PRINCIPAL ADDRESS** Empire Theatre Trust CIO Empire Theatre Butler Road Halstead Essex CO9 1LL ## **INDEPENDENT EXAMINER** Beaumont Seymour 47 Butt Road Colchester Essex CO3 3BZ ## **BANKERS:** Barclays Bank plc Leicester LE87 2BB Page 1 ## **EMPIRE THEATRE TRUST CIO** ## **TRUSTEES’ ANNUAL REPORT** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **INTRODUCTION** The Trustees present their annual report together with the financial statements of the charity for the year ended 30 September 2025. The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2015) (amended 2 February 2016) as detailed in the accounting policies. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity Number 1178975: Company Number CE014458** ## **Principal address** Empire Theatre 57 Butler Road Halstead Essex CO9 1LL ## **Trustees** The following trustees have served throughout the year: Andrew Munday Neil Hardy Elizabeth Barrow Resigned 27 October 2024 Linda Kemp Karen Pearce Resigned 13 November 2025 Duncan McCubbine Appointed 27th November 2024 ## **Officers** The Chairman of the Executive Committee: Jo-Anne Collis Treasurer: Jayne Djidjelli MAAT, ATT ## **Governing document** Halstead Empire Trust was approved by the Charity Commissioners as a registered charity on 31 March 1978. The Trust is governed by a constitution adopted on 31 March 1978. By resolution of the Trustees, dated the 11 September 2018, Halstead Empire Trust registered charity number 275693 agreed to merge with Empire Theatre Trust CIO, a charitable incorporated organisation, charity registered number 1178975. A pre-merger vesting declaration was made by Halstead Empire Trust that with effect from 1 October 2018 in accordance with S310(2) of the Charities Act 2011 the Empire Theatre Trust CIO shall assume full responsibility for the management and running of all its charitable activities. All the objectives, activities remain the same as set out below. The charity operates under the name of the “Empire Theatre”. An executive committee administers the everyday running of the theatre. ## **Recruitment and appointment of new trustees** All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role. Trustees need to be re-elected at each Annual General Meeting. Page 2 ## **EMPIRE THEATRE TRUST CIO** ## **TRUSTEES’ ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **Organisational structure** The trustees hold regular meetings, normally monthly. ## **RISK MANAGEMENT** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to ensure regular reports are produced for Trustees to ensure all necessary actions are taken to lessen the risks. ## **PUBLIC BENEFIT** The Trustees have complied with the duty in Section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission in respect of public benefit and in planning the activities for the year, have kept this in mind. ## **OBJECTIVES AND ACTIVITIES** The objectives, as set out in the original Halstead Empire Theatre Trust constitution document, are for the Trust to promote for the benefit of the inhabitants of Halstead and the neighbourhood surrounding the town, without distinction of sex, political religious or other opinions by associating with the Local Authorities, voluntary organisations and inhabitants in a common effort to advance education and particularly to educate the said inhabitants in the Arts and Sciences of theatre including arts, drama, mime, dancing, singing, and music by the presentation of performances, lectures, film shows, exhibitions, recitals, art exhibitions, arts festivals and other artistic educational and recreational activities and events. The trustees believe that being involved with “theatre” can play an active role in bringing benefits to all ages of society, including social interaction, relationships and confidence building, as well as the benefits from attending performances and being entertained. The Theatre is very much a community project, involving local people to use the Theatre for a variety of activities. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The trust continued to be active by holding a variety of events. This year again saw streaming events, live bands, Comedy Club nights, bingo sessions, child and adult film parties and local theatre groups performing. Films have been shown aimed specifically at young people as part of the Government’s Safer Streets project. The project is a Government initiative aimed at preventing anti social behaviour in town centres. There have also been events by Health Watch Essex to raise awareness about male health issues. ## **Performance** In January 2025 the Theatre received a grant of £48,423 from The Halstead Community Fund. The funds from the grant were used towards the purchase and installation of a new Christie DLP projector. The new projector has had an enormous impact on the choice available and quality of films shown. A volunteer introduction event was held on 4th June 2025 and this proved to be a great success with a wave of new volunteers. Uniforms and name badges are provided to all volunteers. The theatre continues to be used by smaller local groups on a regular basis including the Halstead Community Choir, Bridge Club and Photography Club. Page 3 ## **EMPIRE THEATRE TRUST CIO** ## **TRUSTEES’ ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **FINANCIAL REVIEW** The total incoming resources for the year amounted to £267,585 (2024 - £136,888). Expenditure for the year amounted to £238,102 (2024 - £168,561) which brought a surplus/ (loss) for the year of £29,483 (2024 - (£31,674). ## **VOLUNTEERS** The trust has no paid employees and is operated solely by between 40-50 unpaid volunteers. The trustees express their thanks to them for their hard work and achievements during the year. ## **RESERVES POLICY** The charity holds reserves in order that levels of service provided may be maintained should there be a reduction in incoming resources. Reserves in this context mean funds that are freely available for the purpose of the charity after all commitments have been met these funds were transferred to the Empire Theatre Trust CIO on 1 October 2018. ## **FUTURE PLANS** We plan to continue with the Dementia Friendly Choir with the support of Halstead Community Choir and CareUK, to engage with the less fortunate in our area. A fund raising event ‘Party on the Pitch’ in collaboration with Halstead Town Football Club will take place in May 2026. Our intention is to continue to encourage the use of the theatre so it maintains its role as an integral part of the community. Approved by order of the Board of Trustees on 27 July 2026 and signed on its behalf by: ## Andrew Munday Andrew Munday (Jul 27, 2026 17:26:02 GMT+1) Andrew Dennis Keanne Munday **-** Chair Trustees Page 4 ## **EMPIRE THEATRE TRUST CIO** ## **INDEPENDENT EXAMINER’S REPORT** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **Independent Examiner’s report to the Trustees of Empire Theatre Trust CIO.** We report on the accounts of the Trust for the year ended 30 September 2025, which are set on pages 6 to 14. This report is made solely to the Charity’s Trustees, as a body, in accordance with Section 145 of the Charities Act 2011. Our independent examination work has been undertaken so that we might state to the Charity’s Trustees those matters we are required to state to them in an Independent Examiner’s Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body, for our independent examination work, for this report, or for the opinions we have formed. ## **Respective Responsibilities of the Trustees and Examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - a. examine the accounts (under section 145 of the 2011 Act): - b. to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act; and - c. to state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s Report** The examination was carried out in accordance with the general directions given by the Charity Commissioner. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. ## **Independent Examiner’s Statement** In connection with the examination and accounts preparation, no matter has come to our attention: - (1) which gives us reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the - accounting requirements of the 2011 Act; have not been met; or - (2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## BS BS (Jul 27, 2026 11:19:16 GMT+1) Beaumont Seymour Date: 27 July 2026 Chartered Certified Accountants 47 Butt Road Colchester Essex CO3 3BZ Page 5 ## **EMPIRE THEATRE TRUST CIO** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2025** **----- Start of picture text -----**
Unrestricted Restricted Total
Notes 2025 2024 2025 2024 2025 2024
£ £ £ £ £ £
INCOME RESOURCES
Income and endowments from:
-
Donations and legacies 6,890 8,118 54,097 60,987 8,118
Charitable activities 211,598 128,770 - - 211,598 128,770
- -
Separate material item of income
TOTAL 3 218,488 136,888 54,097 - 272,585 136,888
RESOURCES EXPENDED
Expenditure on:
- -
Fundraising 14,090 10,867 14,090 10,867
Charitable activities 161,883 116,082 5,384 - 167,267 116,082
Other 55,783 41,613 10,962 - 66,745 41,613
TOTAL 4 231,756 168,561 16,346 - 248,102 168,561
-
NET INCOME / (EXPENDITURE) ( 13,268) ( 31,674) 37,751 24,483 ( 31,674)
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD - -
84,369 116,043 84,369 116,043
TOTAL FUNDS CARRIED FORWARD -
71,101 84,369 37,751 108,853 84,369
**----- End of picture text -----**
All income and expenditure in the comparative and current Statement of Financial Activities were unrestricted. The Statement of Financial Activities includes all gains or losses recognised in the year The notes on pages 8 to 14 form part of these financial statements. Page 6 ## **EMPIRE THEATRE TRUST CIO** ## **BALANCE SHEET** ## **FOR THE YEAR ENDED 30 SEPTEMBER 2025** |**Notes**
**FIXED ASSETS**
Tangible assets
**6**
**CURRENT ASSETS**
Stocks
**5**
Debtors
**7**
Cash at bank and in hand
**9**
**TOTAL CURRENT ASSETS**
**CREDITORS:**
Amounts falling due within one year
**8**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**FUNDS OF THE CHARITY**
Unrestricted funds
**10**|**2025**
**2024**
**£**
**£**
53,202
49,141
3,650
3,434
5,027
3,528
40,867
55,802
49,544
62,764
26,645
27,536
22,899
35,228
**76,101**
**84,369**
**71,101**
**84,369**
Unrestricted|**2025**
**2024**
**£**
**£**
37,711
-
-
-
-
-
40
-
40
-
-
-
40
-
**37,751**
**-**
**37,751**
**-**
Restricted|**2025**
**2024**
**£**
**£**
90,914
49,141
3,650
3,434
5,027
3,528
40,907
55,802
49,584
62,764
26,645
27,536
22,939
35,228
**113,853**
**84,369**
**108,853**
**84,369**
Total| |---|---|---|---| The notes on pages 8 to 14 form part of these financial statements. These financial statements were approved by the Board of Trustees on 27 July 2026 and were signed on it's behalf by: Andrew Dennis Keanne Munday (chair) Trustee Andrew Munday Andrew Munday (Jul 27, 2026 17:26:02 GMT+1) Page 7 **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **EMPIRE THEATRE TRUST CIO** ## **1. BASIS OF PREPARATION** ## **CIO Information** The Empire Theatre Trust CIO was registered as a charitable incorporated organisation on 28 June 2018. The Halstead Empire Trust, which was registered as a Charity and governed by a constitution dated 31 March 1978 agreed to merge with the Empire Theatre Trust CIO by a resolution dated 11 September 2018. A pre-merger vesting declaration was made by the Halstead Empire Trust that with effect from 1 October 2018 in accordance with S310(2) of the Charities Act 2011 the Empire Theatre Trust CIO shall assume full responsibility for the management and running of all its charitable activities and the objectives remain the same per the original governing document. ## **Basis of accounting** These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (“Charities SORP (FRS 102)”) and the Charities Act 2011 and UK generally Accepted Practice as it applies from 1 January 2015. The financial statements have been prepared to give a ‘true and fair view’ and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Charities SORP (FRS 102) rather than Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The Empire Theatre Trust CIO meets the definition of a public benefit entity under FRS 102. ## **Going concern** The Trustees have at the time of approving the financial statements a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. ## **2. ACCOUNTING POLICIES** ## **INCOME** ## **Recognition of income** Income is recognised in full in the Statement of Financial Activities (“SoFA”) in the year in which it is receivable. ## **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses. ## **Grants and Donations** Grants and donations are only included in the SoFA when received. In the case of performance related grants, income is only recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met. ## **Income from interest** Interest income from cash deposits is recognised in the SoFA gross when receivable. Page 8 **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **EMPIRE THEATRE TRUST CIO** ## **2. INCOME (CONTINUED)** ## **Legacies** Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met before the income is received. ## **Government grants** The charity has received government grants in the reporting period. ## **Tax reclaims on donations and gifts** Gift aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. The Charity was registered for Gift Aid on 28 June 2018. ## **Contractual income and performance related grants** This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. ## **Donated services and facilities** Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. ## **Volunteer help** The value of any volunteer help received is not included in the financial statements but is described in the Trustee’s Annual Report. ## **Settlement of insurance claims** Insurance claims are only included in the SoFA when the general income recognition criteria are met and are included as an item of other income in the SoFA. ## **2. EXPENDITURE AND LIABILITIES** ## **Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainly. ## **Grants with performance conditions** Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Page 9 ## **EMPIRE THEATRE TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **2. EXPENDITURE AND LIABILITIES (CONTINUED)** ## **Grants payable without performance conditions** Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid commitment, a liability for the full funding obligation must be recognised. ## **Redundancy cost** The charity is operated purely by volunteer staff therefore no redundancy payments were made during the reporting period. ## **Deferred income** No material item of deferred income has been included in the financial statements. ## **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts. ## **Provisions for liabilities** A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. ## **Value added tax** The charity is not registered for VAT, therefore expenditure in the SoFA includes the relevant VAT. ## **Exceptional repairs** Costs of exceptional repairs are charged to the SoFA in the year in which they are incurred. ## **2. ASSETS** ## **Tangible fixed assets for the use by charity** These are capitalised if they can be used for more than one year and cost at least £100. They are valued at cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures, fittings and equipment 20% on reducing balance Website 20% straight line ## **Cash at bank and in hand** Cash at bank and in hand is held on a short term basis as working capital. ## **Stocks** Stocks held for resale are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items. Page 10 ## **EMPIRE THEATRE TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **2. ASSETS (CONTINUED)** ## **Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently they are measured at the cash or other consideration expected to be received. ## **3** . **ANALYSIS OF INCOME** |**Donations and legacies**
Donations and gifts
General grants provided by
government/other charities
**Total**
**Charitable activities**
Charitable activities
**TOTAL INCOME**|**2025**
**2024**
**£**
**£**
6,526
5,768
364
2,350
6,890
8,118
211,598
128,770
**218,488**
**136,888**
**Unrestricted**|**2025**
**2024**
**£**
**£**
424
-
53,673
-
54,097
-
-
-
**54,097**
**-**
**Restricted**|**2025**
**2024**
**£**
**£**
6,950
5,768
54,037
2,350
60,987
8,118
211,598
128,770
**272,585**
**136,888**
**Total**| |---|---|---|---| Page 11 ## **EMPIRE THEATRE TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **4. ANALYSIS OF EXPENDITURE** |**2025**
**2024**
**Expenditure on raising funds**
**£**
**£**
Advertising, marketing, direct mail
and publicity
6,811
4,873
Other trading activities
7,279
5,993
Total
14,090
10,867
**Expenditure on charitable activities**
Donation
-
-
Hire of acts and purchase of supplies
for resale being the cost of running
shows and films
161,883
116,082
161,883
116,082
**Other**
Property running expenses and
overheads
42,720
29,443
Depreciation
13,063
12,170
Total
55,783
41,613
**TOTAL EXPENDITURE**
**231,756**
**168,561**
**Unrestricted**|**2025**
**2024**
**£**
**£**
-
-
-
-
-
-
5,000
-
384
-
5,384
-
250
-
10,712
-
10,962
-
**16,346**
**-**
**Restricted**|**2025**
**2024**
**£**
**£**
6,811
4,873
7,279
5,993
14,090
10,867
5,000
-
162,267
116,082
167,267
116,082
42,970
29,443
23,775
12,170
66,745
41,613
**248,102**
**168,561**
**Total**| |---|---|---| There were no staff employed by the charity (2024: no staff employed) The Trustees received no remuneration or benefits from the charity during the year (2024: none) Fees paid for the Independent Examination or accountancy £960 (2024: £918) ## **5. STOCKS** |**Charitable activities**
**Stock for resale**
As at 30 September 2024
Purchases
Sales
At 30 September 2025|**2025**
**2024**
**£**
**£**
3,434
2,675
26,162
16,694
(25,946)
(15,935)
**3,650**
**3,434**| |---|---| Page 12 ## **EMPIRE THEATRE TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **6. TANGIBLE FIXED ASSETS** |**COST**
Transferred from Halstead
Empire Trust
On 1 October 2024
Additions
Disposals
At 30 September 2025
**DEPRECIATION**
Transferred from Halstead
Empire Trust
On 1 October 2024
Charge for the year
Disposals
At 30 September 2025
**NET BOOK VALUE**
At 30 September 2025
As at 30 September 2024|**Property**
**Improvements**
**£**
4,041
-
-
4,041
-
-
-
-
**4,041**
**4,041**|**Fixtures**
**& Fittings**
**£**
32,944
-
-
32,944
18,364
4,348
-
22,712
**10,232**
**14,580**|**Electrical**
**Equipment**
**£**
100,957
65,548
-
166,505
70,917
19,307
-
90,224
**76,281**
**30,040**|**Website**
**£**
600
-
-
600
120
120
-
240
**360**
**480**|**Total**
**£**
138,542
65,548
-
204,090
89,401
23,775
-
113,176
**90,914**
**49,141**| |---|---|---|---|---|---| Depreciation is provided at the following annual rates to write off each asset over its estimated useful life. ## **7. DEBTORS AND PREPAYMENTS** |**Analysis of debtors**
Trade debtors
Other debtors
Prepayments and accrued income
**Total**|**2025**
**£**
497
2,000
2,530
**5,027**|**2024**
**£**
1,230
-
2,298
**3,528**| |---|---|---| Page 13 ## **EMPIRE THEATRE TRUST CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025** ## **8. CREDITORS AND ACCRUALS** |**8. CREDITORS AND ACCRUALS**|**8. CREDITORS AND ACCRUALS**|||| |---|---|---|---|---| |**Amounts falling due within one year**
Trade creditors
Payments received on account for contracts
Accruals||**2025**
**£**
3,097
23,548
-||**2024**
**£**
100
22,572
4,864| |**Total**||**26,645**||**27,536**| |**9. CASH AT BANK AND IN HAND**
Cash at bank
Cash in hand||**2025**
**£**
39,929
978||**2024**
**£**
54,972
830| |**Total**||**40,907**||**55,802**| |**10. CHARITY FUNDS**
On 1 October 2024
Net income / (expenditure)|**Unrestricted funds**
**Restricted**
**2025**
**2024**
**2025**
**£**
**£**
**£**
84,369
116,043
-
( 13,268)
( 31,674)
37,751|**funds**
**2024**
**£**
-
-|**Total funds**
**2025**
**2024**
**£**
**£**
84,369
116,043
24,484
31,674
-|| |At 30 September 2025|**71,101**
**84,369**
**37,751**|**-**|**108,853**|**84,369**| ## **11. RELATED PARTIES** The charity is controlled by its Board of Trustees. No member of the Board of Trustees received any remuneration or any other financial benefit from the Charity, and no expenses were reimbursed to them. Page 14