## **Brecon Little Theatre (1181389) 99, The Struet, Brecon LD3 7LS** 

## **Trustees’ Annual Report for the Year 2024–2025** 

## **1. Introduction and Administrative Details** 

Brecon Little Theatre is a registered charity (number **1181389** ) based in Brecon, Wales. The charity is governed by its constitution and is managed by a board of trustees who oversee strategy, operations, and compliance. 

_Trustees: Angharad Allan Hannah Charlesworth Michaela Davies Christopher Rankin (Chair) Rhys Ridge-Evans Nia Roberts_ 

## **2. Structure, Governance & Management** 

The charity operates as a volunteer-led community theatre organisation. Trustees are elected in accordance with the charity’s constitution, and new trustees receive an induction covering governance responsibilities and the charity’s activities. Day-to-day operations are carried out by volunteers, with trustees providing oversight for programming, finance, safeguarding, and risk management. 

## **3. Objectives and Activities** 

Brecon Little Theatre’s charitable purpose is **to promote and support participation in theatrical arts** for people living in and around Brecon. We aim to ensure that **affordable access** to the performing arts is available to the community, regardless of experience or background. Our activities focus on: 

- Producing and staging theatrical performances 

- Offering opportunities for community members to participate in acting, technical roles, and backstage work 

- Encouraging audience engagement by keeping ticket prices accessible 

- `•` Supporting a welcoming, inclusive environment for people of all ages and abilities 

## **4. Public Benefit** 

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have regard to the Charity Commission’s guidance on public benefit. Public benefit is delivered by: 



- Providing low-cost access to high-quality theatrical productions 

- `•` Offering local people opportunities to gain skills, confidence, and experience in performing arts 

- Supporting community cohesion through collaborative creative activities 

## **5. Achievements and Performance** 

## **2024–25 was a significant and highly successful year for Brecon Little** 

**Theatre** , marked especially by our **record-breaking production of** _**Oliver!**_ . Highlights include: 

- _Oliver!_ achieved the highest audience attendance in our history 

- Increased involvement of volunteers 

- Strong community engagement, with participants ranging from newcomers to experienced performers 

- Continued commitment to accessibility through affordable ticketing and open opportunities to take part 

This success contributed not only to the charity’s financial stability but also strengthened its visibility and reputation within the local arts community. 

## **6. Financial Review** 

## **Total income:** £28,156.23 

## **Total expenditure:** £23,299.69 

The majority of income was generated through ticket sales, donations, membership fees, and associated production revenue. Expenditure primarily related to production costs, venue expenses, materials, and essential operational costs. 

The surplus for the year strengthens the charity’s ability to invest in future productions, maintain equipment, and continue offering affordable access to the performing arts. 

## **7. Reserves Policy** 

The trustees aim to maintain a level of reserves sufficient to ensure the continuity of activities and cover unforeseen costs. 

At year-end, the charity’s surplus places it in a stable financial position consistent with this policy. 

## **8. Risk Management** 

The trustees regularly review key risks, including: 

- Financial risks relating to production costs and revenue fluctuations 

- Safeguarding considerations for young participants 

- Health and safety risks associated with theatre environments 

- Operational risks linked to volunteer availability 



## **9. Plans for the Future** 

Brecon Little Theatre intends to: 

- Build on the success of _Oliver!_ with a diverse programme for 2025–26 

- Strengthen volunteer recruitment and training 

- Continue to prioritise affordability and community accessibility 

- Invest in equipment and facilities to support higher-quality productions 

## **10. Statement of Trustees’ Responsibilities** 

The trustees are responsible for ensuring that financial statements are properly prepared and that the charity complies with relevant laws and regulations. They oversee the safeguarding of charitable assets and ensure funds are used only for the charity’s purposes. 

Signed on Behalf of the Board of Trustees 


Christopher Rankin Chair 

29th November 2025 



## **2024-2025 Summary of Accounts for Brecon Li8le Theatre 01.02.24 to 31.01.25** 

**Our year now runs from 1st Feb - 31st January. This is reflected in the ChariGes Commission website - where our accounts are made up unGl 31st January 2024. These accounts override the accounts submi8ed at the previous AGM.** 

**Cash Balance 01.02.24: £15,657.62 (£14337.80 Savings + £1319.82 Treasurers)** 

|**Income**||
|---|---|
|Dona&ons|£12,118.49|
|Sales (Share of &cket revenue, programme / merch sales)|£15,869.80|
|Savings Interest|£167.94|
|**_Total income_**|**_£28,156.23_**|
|**Expenditure**||
|Rent|£3240|
|U&li&es|£358.34|
|Admin (Website, Printer Ink, NODA Membership, Insurance)|£784.50|
|Produc&on Costs|£18,906.11|
|Misc|£10.74|
|_TOTAL OUTGOINGS_|**_£23,299.69_**|





## **Income > Expenditure: £4,856.54** 

## **Cash Balance 31.01.25: £20,768.35 (£14489.93 savings + £6278.42 trustees)** 

## **Assets** 

BLT depreciates equipment assets over three years. 

|ITEM|DATE OF<br>PURCHASE|PURCHASE<br>PRICE|VALUE<br>31.05.24|VALUE<br>31.05.25|
|---|---|---|---|---|
|Roland Electric Piano|10.03.2023|£1,135|£756.66|378.40|
||||||
|ASSET VALUE|||£756.66|378.40|



Total current asset value: £378.40 

## **LiabiliGes** 

N/A 

## **Total value at 31.01.25 = CASH + ASSETS – LIABILITIES =£21,146.75** 

## **Previous Years:** 

|**Value at 31.05.24**|**£20,608.80**|
|---|---|
|**Value at 31.05.23**|**£18,931.07**|
|**Value at 31.05.22**|**£27,602.91**|






## **Independent examiner's report on the accounts** 

**Section A Independent Examiner’s Report Report to the trustees** Charity Name Brecon Little Theatre **On accounts for the year** 2024-2025 **Charity no ended (if any)** 1181389 **Set out on pages** N/A (remember  to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **DD / MM / YYYY** 31/01/2025 . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of  the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

**Independent** ~~[The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ **examiner's statement** ~~undertake the examination by being a qualified member of [insert name of~~ applicable listed body]]. _Delete_ [ ] _if not applicable._ 

I have completed my examination.  I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or  the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 

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 accounts to be reached. 

* _Please delete the words in the brackets if they do not apply._ 

|**Signed:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**||30/11/2025|
|---|---|---|
||||
||Evan Scott James||
||||
||BuildingSocietyConsultant||



**Oct 2018** 

1 

**IER** 



## **(if any):** 

**Address:** 1 Plymouth Gardens merthyr tydfil pentrebach CF48 4BA 

## **Section B                           Disclosure** 

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of any items that the examiner wishes to disclose** . 

I write in confirmation that I have completed a thorough examination of all accounts belonging to "Brecon Little Theatre" and I am pleased to Confirm that the accounts balance and all significant payments have been justified. - Evan Scott James 

**Oct 2018** 

2 

**IER**