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2025-12-31-accounts

Trustees’ annual report (including Directors’ report) for the period

From: 01/01/2025

To: 31/12/2025

Charity name: Brownhills Musical Theatre

Company Charity registration number: 1196482

Company number:

Objectives and activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The aim of the Society shall be to
educate the public in the arts; and in
particular the musical and dramatic art
of staged productions, and where
possible, to provide money for
charitable
purposes
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.		 Para 1.17 and
1.19		 The aim of the Society shall be to
educate the public in the arts; and in
particular the musical and dramatic art
of staged productions, and where
possible, to provide money for
charitable purposes
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 We confirm that the Trustees have had regard to
the guidance issued by the Charity Commission
on public benefit via links to Charity Commission
and through the constitution and Governance
Documentation

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment

Para 1.38 Contribution made by volunteers Other

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 The aim of the Society shall be to
educate the public in the arts; and in
particular the musical and dramatic art
of staged productions, and where
possible, to provide money for
charitable purposes. Throughout the
fnancial year the society has
successfully performed 4 musical
productions which have educated
people in a variety of social aspects.
We have developed a youth society,
afliated to BMTC, which is all inclusive
and gives children from all
backgrounds the opportunity to
perform in a theatre setting.
Throughout the year we have
performed 2 major shows with the
main company, one of which
particularly educational in terms of
gender/acceptance and stereotyping.
The Youth Section did a successful
production of Annie Jnr and as a result
we have recruited more children to
work with us, including a number from
vulnerable backgrounds. As a society,
when we make a surplus, we give
donations to a number of local
charities, these have included in the
past: Carter The Brave, Acorns
Hospice,Stephen Sutton Charity.

Additional information (optional) You may choose to include further statements where relevant about:

Para 1.41 Achievements against objectives set

Performance of fundraising
activities
against
objectives set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial review

Financial review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 See attached accounts.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 N/A
Amount of reserves held Para 1.22 N/A
Reasons for holding zero
reserves		 Para 1.22 N/A
Details of fund materially in
deficit		 Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:

Para 1.47 The charity’s principal sources of funds (including any fundraising) Para 1.46 Investment policy and objectives including any social investment policy adopted

Para 1.46 A description of the principal risks facing the charity Other

Structure, governance and management

Description of charity’s
trusts:
Type ofgoverningdocument: Para 1.25 Constitution of Association and Governance
for example,trust deed,
memorandum and articles of
associationetc		 documentation for Members and Trustees
How is the charity
constituted?
for example limited company,
unincorporated association,
CIO		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Within the Constitution of the Charitable
Organisation, CIO, in Paragraphs 12 to 20
inclusive

Additional information (optional)

You may choose to include further statements where relevant about:

Para 1.51 Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity’s organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties

Other

Reference and administrative details

Charityname Brownhills Musical Theatre Company
Other name the charityuses
Registered charitynumber 1196482
Charity’s principal address 74 Commonside, Brownhills Walsall West Midlands WS8
7AX

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for
wholeyear		 Name of person (or body) entitled
to appoint trustee(if any)
Gillian M Morris Chairman/Secretary BMTC
Elizabeth J Hill Treasurer BMTC
Peter Smith Production
Manager/Trustee		 BMTC
Kate Doody Trustee BMTC
Brian Hirst President BMTC
Joanne Docker Trustee BMTC

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for wholeyear
Funds held as custodian trustees on behalf of others
Description of the assets N/A
held in this capacity
Name and objects of the N/A
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
Details of arrangements for N/A
safe custody and
segregation of such assets
fromthe charity’s ownassets

Additional information (optional)

Names and addresses of advisers (optional information)

Type
of
adviser		 Name
Address		 Name
Address
Name of chief executive or names of senior staff members (optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

G M Morris E J Hill Signature(s) Elizabeth Jane Hill Full name(s) Gillian Margaret Morris

Position (for example Chairman Treasurer Secretary, Chair, etc) Date 03/08/2026

Brownhills Musical Theatre Company Brownhills Musical Theatre Company Brownhills Musical Theatre Company Charity No (if
any)		 1196482
Annualaccountsfor the period
Period start date 01/01/2025 To Period end date 31/12/2025

Section A Statement of financial activities

Recommended categories by activity
Guidance Notes
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
Resources expended (Note 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
Extraordinary items
S16
S17
S18
Other gains/(losses)
S19
S20
Reconciliation of funds:
S21
S22
1
Total
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
- - - - -
107,950 - - 107,950 105,030
- - - - -
- - - -
- - - - -
- - - - -
107,950 - - 107,950 105,030
- - - - -
78,608 - - 78,608 92,587
- - - - -
- - - - -
78,608 - - 78,608 92,587
29,342 - - 29,342 12,443
- - - - -
29,342 - - 29,342 12,443
- - - - -
- - - - -
- - - - -
- - - - -
29,342 - - 29,342 12,443
20,167 - - 20,167 7,724
49,509 - - 49,509 20,167

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Section B Balance sheet

Fixed assets
Intangible assets (Note 15)
Tangible assets (Note 14)
Heritage assets (Note 16)
Investments (Note 17)
Total fixed assets
Current assets
Stocks (Note 18)
Debtors (Note 19)
Investments (Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
Creditors: amounts falling due within
one year (Note 20)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 20)
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)
Unrestricted funds
Revaluation reserve
Total funds
Signed by one or two trustees on behalf of all the
trustees		 Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21		 Unrestricted
funds
£
F01		 Restricted
income funds
£
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
£
F05
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
8,288 - - 8,288 4,668
- - - - -
84,718 - - 84,718 58,996
93,006 - - 93,006 63,664
- - - - -
93,006 - - 93,006 63,664
93,006 - - 93,006 63,664
- - - - -
- - - - -
93,006 - - 93,006 63,664
- - -
- - - -
93,006 93,006 63,664
-
93,006 - - 93,006 63,664
Signature Print Name Date of
approval
dd/mm/yyyy
E J Hill(Jun 9 ,2026 14:28:00 GMT+1) E J Hill 06/09/202

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes
No		 ✓ * -Tick as appropriate * -Tick as appropriate
✓
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; and		 Not applicable

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(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. Not applicable

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
 -Tick as appropriate
No ✓
----- End of picture text -----*

Please disclose:

----- Start of picture text -----
(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or
Not applicable
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable
----- End of picture text -----

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
 -Tick as appropriate
No ✓
----- End of picture text -----*

Please disclose:

----- Start of picture text -----
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
----- End of picture text -----

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Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in Not applicable accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

End of Start of period period £ £ Fund balances as previously 0 0 stated Adjustments: Fund balance as restated 0 0

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated 0 Adjustments: Previous period net income/(expenditure) as 0 restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In the
reporting period in which the stocks are distributed, they are recognised as an expense at the
carrying amount of the stocks at distribution.
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.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or services
or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be 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 (5.16 FRS 102 SORP).
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.
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 an addition to the same fund as the initial donation unless the donor or the terms
of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Support costs
The charity has incurred expenditure on support costs.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and the
proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓

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2.4 ASSETS
Intangible fixed assets
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
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.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody or
legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
2.3 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 certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
They are valued at cost.
Volunteer help
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
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
Basic financial instruments		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓

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Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.

They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at Debtors 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.

The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash Current asset investments equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations andgifts
- - - - 295
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
4,573
- - 4,5734,786
Donatedgoods,facilities and services
- - - - -
Other
- - - -
Total 4,573
- - 4,573 5,081
Musical Theatre
69,620
- -69,620 82,717
- - - - -
- - - - -
Other
- - - - -
Total 69,620
- -69,620 82,717
- - - - -
- - - - -
- - - - -
Other
180
- - 180-
Total 180
- - 180-
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
Total - - - - -
Theatre Tax Credit Relief
33,577
- -33,577 17,232
- - - - -
- - - - -
- - - - -
Total 33,577
- - 33,577 17,232
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
Total - - - - -
107,950
- - 107,950 105,030
Other information:
TOTAL INCOME
Other:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Charitable
activities:
Analysis
Donations
and legacies:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis
Donations andgifts - - - - 295
Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities		 - - - - -
Membership subscriptions and sponsorships
which are in substance donations		 4,573 - - 4,573 4,786
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 4,573 - - 4,573 5,081
Musical Theatre 69,620 - - 69,620 82,717
- - - - -
- - - - -
Other - - - - -
Total 69,620 - - 69,620 82,717
- - - - -
- - - - -
- - - - -
Other 180 - - 180 -
Total 180 - - 180 -
Interest income - - - - -
Dividend income - - - - -
Rental and leasingincome - - - - -
Other - - - - -
Total - - - - -
Theatre Tax Credit Relief 33,577 - - 33,577 17,232
- - - - -
- - - - -
- - - - -
Total 33,577 - - 33,577 17,232
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use		 - - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
107,950 - - 107,950 105,030
All income in the prior year was unrestricted except for: (please
provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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9

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Note 6 Analysis of expenditure Note 6 Analysis of expenditure Note 6 Analysis of expenditure Note 6 Analysis of expenditure Note 6 Analysis of expenditure Note 6 Analysis of expenditure Note 6 Analysis of expenditure Note 6 Analysis of expenditure Note 6 Analysis of expenditure
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
Analysis
Expenditure on raising funds:
This year
Last year
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries		 - - - - -
Staging fundraising events - - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company undertaking
non-charitable trading activity		 -
- - - -
Advertising, marketing, direct mail and
publicity		 - - - - - - - -
Start up costs incurred in generating new
source of future income		 -
- - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Musical Theatre 78,608 - - 78,608 92,587 - - 92,587
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities		 78,608 - - 78,608 92,587 - - 92,587
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure
TOTAL EXPENDITURE		 - - - - - - - -
78,608 - - 78,608 92,587 - - 92,587
Analysis of expenditure on charitable activities
Other information:
Thisyear Lastyear
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support Costs Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Activity1 - - - - - - - -
Activity2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -

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10

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Please provide details of the amount paid for any statutory external scrutiny of accounts
and other services provided by your independent examiner. If nothing was paid please
enter '0' in the appropriate box(es).
Other fees (for example: financial advice, consultancy, accountancy services) paid to
the independent examiner
Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees		 This year
£		 Last year
£
400 400
- -
- -
- -

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11

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

At the beginning of the year
Additions
Revaluations
Disposals
Transfers
At end of the year
Basis*
 Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
14.3 Net book value
14.2 Depreciation and impairments*		 Freehold land &
buildings
£		 Other land &
buildings
£		 Plant,
machinery and
motor vehicles
£		 Fixtures, fittings
and equipment
£		 Total
£
- - - 301 301
- - - - -
- - - - -
- - - - -
- - - - -
- - - 301 301
SL or RB (Straight
Line or Reducing
Balance)		 SL or RB SL or RB SL SL or RB
5year
- - - 301 301
- - - - -
- - - - -
- - - - -
- - - - -
- - - 301 301
- - - - -
- - - - -

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12

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation
the name of independent valuer, if applicable
the carrying amount that would have been recognised had the assets been carried
under the cost model.
the methods applied and significant assumptions
the effective date of the revaluation
If an accounting policy of revaluation is adopted, please provide:		 This year
Last year		 This year
Last year
- -

14.6 Other disclosures

(iii) Details of the existence and carrying amounts of property, plant and equipment
to which the charity has restricted title or that are pledged as security for liabilities.
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible
fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed
assets.		 Thisyear Lastyear
£ £
- -
- -

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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13

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Please complete this note if the charity has any debtors
or prepayments.
Note 19 Debtors and prepayments
19.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
- -
- -
8,288 4,668
8,288 4,668

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income
Other debtors
Total
Trade debtors		 This year
£		 Last year
£
- -
- -
- -
- -
- -

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14

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
£		 Last year
£
- -
- -
84,718 58,996
- -
84,718 58,996

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15

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names Type PE, EE
**R or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
BMTC UR General runningfund 63,664 29,342 - - - 93,006
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 63,664 29,342 - - - 93,006

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16

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Responsibilities and
basis of report		 BROWNHILLS MUSICAL THEATRE COMPANY BROWNHILLS MUSICAL THEATRE COMPANY BROWNHILLS MUSICAL THEATRE COMPANY
31STDECEMBER 2025 Charity no
(if any)		 1196482
1-16
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended31 / 12 / 2025.
As the charity's trustees, you are responsible for the preparation of the
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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:		 09/06/2026
VICKI WARDELL FCCA
FELLOW OF THE ASSOCIATION OF CHARTERED CERTIFIED
ACCOUNTANTS
CHURCHILL GROVES XOLUN, CENTRIX@KEYS BUSINESS VILLAGE,
KEYS PARK ROAD, HEDNESFORD, STAFFORDSHIRE, WS12 2HA

1

Oct 2018

IER

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 None any items that the examiner wishes to disclose .

2

Oct 2018

IER