Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Charity number: 1197412 Website: getintotheatre.org
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
| Contents | Page |
|---|---|
| Reference and Administrative Details of the Charity | 3 |
| Letter from the Chair | 4 |
| Trustee Report | 6 |
| Independent Examiner’s Report | 14 |
| Statement of Financial Activities | 15 |
| Balance Sheet | 16 |
| Notes to the Financial Statements | 17 |
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Reference and Administrative Details of the Charity
For the year ended 31 December 2025
| Trustees | Alistair Smith, Chair |
|---|---|
| Rebecca Gwyther | |
| Zeynep Gunaydin | |
| Karen Hebden | |
| Amanda Lewis | |
| Aaron McGregor (resigned 07-07-2025) | |
| Sarah Miller | |
| Matthew Xia | |
| Arnold Crook (appointed 23-02-2026) | |
| Adam Foster (appointed 23-02-2026) | |
| Suzanne Husein (appointed 23-02-2026) | |
| Paul O'Leary (appointed 23-02-2026) | |
| Jeremy Parr, Vice-Chair (appointed 23-02-2026) | |
| Maurice Salem (appointed 23-02-2026) |
| **Charity registered number ** | 1197412 |
|---|---|
| Principal office | 1A Tower Street, London,WC2H 9NP |
| Independent Examiner | Locke Williams Associates LLP |
| Studio 2, 50-54 St Pauls Square, Birmingham | |
| B3 1QS | |
| Bankers | Handelsbanken |
| 2nd Floor, 1 Kingsway London | |
| WC2B 6AN | |
| Solicitors | Harbottle & Lewis 7 Savoy Court London |
| WC2R 0EX |
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Letter from the Chair
For the year ended 31 December 2025
2025 was another important year for Get Into Theatre. The charity continued to grow its reach, deepen its partnerships and, most importantly, help more young people understand that a career in theatre is a realistic prospect.
Our online resource reached more than 275,000 users during the year, with more than 347,000 sessions. Since launch, Get Into Theatre has now had more than 2 million sessions. These are encouraging figures, but the more significant point is who we are reaching. In 2025, 77% of sign-ups came from individuals from underrepresented backgrounds, including those from the global majority, disabled people and those from low-income households. That goes to the heart of why the charity exists.
Our role within the government’s Discover Creative Careers programme has also continued to develop. Get Into Theatre remained the only theatre content publishing partner and expanded its position as the primary representative of UK theatre careers content on the platform. Alongside that national role, we led the South West Creative Careers Takeover, working with partners across Bath, Bristol and Swindon. That activity reached more than 16,000 young people across more than 60 schools, with thousands more engaging through digital resources.
Partnership has continued to be central to our work. During the year, Get Into Theatre contributed to and delivered activity with organisations including TheatreCraft, BIMM University, ABTT, ERIC, The Egg Theatre and Youth Theatre Together. We also continued to connect young people with live opportunities, ticket access, practical advice and clear information about the range of roles available across theatre. It was particularly pleasing to see this work recognised through the Music and Drama Education Awards, where the Teacher Careers Toolkit, developed with ATG Entertainment, was named Most Outstanding Drama Resource. We were also proud to be named Charity Partner for The Stage Awards 2025.
The most significant development, however, came shortly after the year end. In February 2026, Get Into Theatre merged with Theatre Royal Haymarket Trust, bringing together Get Into Theatre’s national digital platform with Masterclass’s long-established programme of talks, workshops, mentoring, paid internships and leading annual careers' fair TheatreCraft.
This is an exciting and important moment for the charity. The two organisations have always had closely aligned missions, but highly complementary strengths. Get Into Theatre has built a national digital platform that helps young people discover the breadth of careers available across theatre. Masterclass has a remarkable track record of helping young people develop their skills, build confidence, meet the industry and take practical next steps. Bringing those two strands together gives us the chance to offer something stronger, clearer and more useful than either organisation could provide alone.
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Letter from the Chair (continued)
For the year ended 31 December 2025
The new organisation, operating under the Get Into Theatre name, can support young people through a fuller journey: from first discovering what jobs exist, to understanding the skills they need, meeting people already working in the industry, accessing paid opportunities and building the confidence to take their place in theatre. That matters because the barriers facing many young people remain real. Too many still do not know what roles exist in theatre, how to access them or whether the industry is really open to them. This merger gives us an even stronger platform to help change that.
I am grateful to everyone who has supported Get Into Theatre’s work this year: our funders, partners, opportunity providers, trustees, staff and the many people across the theatre sector who have given their time and expertise. I am also hugely grateful to those who have worked so hard to make the merger possible. It is a major step forward for the charity, but more importantly it is a major opportunity for the young people we exist to serve.
Our mission remains straightforward: to ensure that every young person, whatever their background, can discover and pursue a career in theatre.
Alistair Smith
Date: 26th May 2026
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Trustees' report
For the year ended 31 December 2025
The Trustees present their annual report together with the financial statements of Get Into Theatre for the year from 1 January 2025 to 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements. The Charities Act 2011 and the 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 2019).
Objectives and activities
Purpose and aims
Following a successful year, the trustees continue to carefully consider the aims, objectives and activities of Get Into Theatre. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. We are pleased to report the success of each key activity and the benefits the charity has brought to those young people that it is set up to help. The review also helps us ensure the charity's aims, objectives and activities remain focused on its stated purposes.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Objectives and aims
Get Into Theatre’s charitable mission is to promote access to the arts and specifically to theatre careers for all young people regardless of their race, nationality, ethnicity, disability, sexuality, religion or belief. The charity works in the United Kingdom to highlight all educational and career opportunities within the field of the theatre arts, serving to educate young people and advance knowledge of theatre careers to the public.
When shaping the strategy, aims and activities of the charity, the trustees comply with their duty in section 17 of the Charities Act 2011 and refer to the Charity Commission's guidance on public benefit. In particular, we consider how planned activities will contribute to the aims and objectives that have been set.
Our aim is to contribute to significant change within theatre careers and the theatre industry by ensuring:
- All young people, especially from theatres' under-represented groups, have knowledge and support to access theatre career pathways, on and off stage.
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Trustees' report (continued)
For the year ended 31 December 2025
-
Teachers, careers leaders and parents are supported by providing theatre careers advice and access to theatre careers opportunities.
-
Those from the global majority, low-income households and D/deaf and disabled young people are targeted and specifically supported in accessing theatre careers and theatre career information.
Activities undertaken to achieve objectives and to further the charity's purposes for the public benefit
Get Into Theatre provides:
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A barrier and cost free online resource of theatre careers information, including educational and professional training requirements, practical information, opportunities and tools for accessing the wide variety of onstage and offstage careers available in the theatre industry
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Outreach activities that include (but are not limited to) working with schools, colleges and other charities across the UK to reach, inform and encourage all aspiring young theatre talent, especially targeting those from underrepresented backgrounds listed in our charitable mission.
All charitable activities are focused on widening access and leading to an increased number of applications for theatre training or entry-point opportunities by a diverse range of candidates, which will in turn lead to the theatre workforce being a true representation of the UK population.
Achievements and performance
Main achievements of the charity
Get Into Theatre has continued to widen access to, and awareness of, theatre careers through an expanding programme of digital content, marketing activity, industry partnerships, and targeted outreach. In 2025, this included delivery of the South West Creative Careers Takeover 2025 across priority areas in Bath, Bristol and Swindon, in partnership with Discover Creative Careers.
Digital reach and engagement
-
Reached over 275,000 users nationwide in 2025
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Achieved over 347,000 online sessions in 2025, contributing to more than 2 million sessions since launch
-
77% of total sign-ups were from individuals from underrepresented backgrounds. Of 2025 sign-ups:
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Trustees' report (continued)
For the year ended 31 December 2025
-
26% identified as being from a global majority background
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13% identified as having a disability (a notable increase on 2024)
-
39% identified as being from a low-income household
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Key content performance:
-
Complete List of Jobs in the Theatre Industry blog: 60,000+ views
-
Opportunities landing page: 100,000+ views
-
TikTok content reached 86,213 total views, becoming our highest-performing social platform
Get Into Theatre continues to host a continuously updated national database of live opportunities, with several thousand listings circulated and refreshed annually across training, auditions, work experience and funding routes.
National role and sector leadership
-
Get Into Theatre continued as the only theatre content publishing partner for the Government’s Discover Creative Careers programme, producing over 60 job role resources and representing theatre careers across the UK
-
We expanded this role in 2025 to become the primary representative of UK theatre careers content on the Discover Creative Careers platform
Regional impact – South West
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Get Into Theatre led a regional careers partnership consortium including: Bristol Old Vic, Bristol Old Vic Theatre School, The Redgrave, Bristol Beacon, St George’s Bristol, Bristol Hippodrome, Theatre Royal Bath and Prime Theatre
-
We delivered activity across 8 regional venues and online for Discover Month, reaching:
-
16,006 young people across 60+ schools
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An additional 13,172 learners through digital resources promoted through our socials
National reach beyond London
- Our website engaged 17,389 active users outside London, including in Birmingham, Wolverhampton, Edinburgh, Norwich and Milton Keynes
Partnerships, Events and Industry Engagement
Get Into Theatre delivered and contributed to a wide range of national careers and industry events, including:
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Trustees' report (continued)
For the year ended 31 December 2025
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BIMM University Theatre Works
-
TheatreCraft
-
ABTT Theatre Show
-
ERIC Industry Week and digital library
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The Egg Theatre’s Junior Apprentice Week
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What Career, What University?
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Youth Theatre Together
-
Signal Festival
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Futures For All: Industry Insights
Additional partnership activity included:
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Social media collaborations with National Youth Music Theatre and East 15 Acting School students at the Edinburgh Fringe
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Ticket access initiatives with major industry partners including the Bridge Theatre, National Youth Music Theatre, Cameron Mackintosh, Chichester Festival Theatre, Southwark Playhouse and others
Campaigns, content and advocacy
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Get Into Theatre delivered a 6th birthday campaign featuring the cast of Six and Andrew Lloyd Webber
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Co-produced three short films with Discover Creative Careers, highlighting pathways into the industry for creatives from underrepresented backgrounds
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Presented a sector proposal at the Future of Theatre Conference , advocating for the use of Pupil Premium funding to support youth theatre access
Recognition and awards
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Get Into Theatre was awarded ‘Most Outstanding Drama Resource’ at the Music and Drama Education Awards for the Teacher Careers Toolkit (developed with ATG Entertainment)
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Named Charity Partner for The Stage Awards 2025
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Appointed as a Mentor Partner for Bath Spa University’s Emerge programme
In February 2026 Get Into Theatre merged with Theatre Royal Haymarket Trust (charity number 1159840) Bringing together Get Into Theatre’s national digital platform for 12–25 year olds with Masterclass’s long-established programme of talks, workshops, mentoring, paid internships and the
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Trustees' report (continued)
For the year ended 31 December 2025
annual TheatreCraft careers fair, the new combined organisation will provide joined-up support at every stage of a young person’s journey. From discovering what roles exist, to developing skills, building networks and securing paid opportunities, the pathway into theatre will be clearer, more accessible and more sustainable. The merger brings together two charities with complementary strengths and a shared commitment to widening access. Operating under the name Get Into Theatre, the new organisation will serve young people, teachers, parents and industry partners across the UK, creating a stronger bridge between emerging talent and the theatre workforce.
We are grateful to all of our partners and opportunity providers for all of their support.
Qualitative Impact
The charity monitors and evaluates the public benefit and impact of its activities through qualitative and qualitative data from users, industry partners and network. The trustees have been pleased to recognise the wide impact of the charity, as demonstrated in the following sample of testimonials received:
“On behalf of us all at [School] a huge thank you for hosting us at the Hippodrome today. You and your team put together such an engaging and worthwhile careers programme which was a total success in terms of intended outcomes for our students.” Teacher, Discover Creative Careers Activity
“It made me interested in working in theatre” Student, Discover Creative Careers Activity
“Many thanks for such an engaging talk on Friday. There has been lots of talk in the corridors about how many different roles there are within theatre.” Teacher, Outreach activity to schools
“It was beyond our expectations, your expert team were so engaging and the students were absolutely buzzing about the experience and the level of interaction you were able to offer.” Teacher, Discover Creative Careers Activity
“I enjoyed the spotlights and the puppetry and music” Student, Discover Creative Careers Activity
"The chance to look round such an important venue for the city was an incredible experience for them, and helping them to see the reality of professional work in the creative industries added a deeper level of understanding to their coursework." Teacher, Outreach activity to schools
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Trustees' report (continued)
For the year ended 31 December 2025
“Get into theatre has helped me understand the different career paths that I could take in the theatre industry and gave me access to opportunities I would of never known about before.” Website user, aged 17
“Being in a Midlands area has also meant there are hardly any opportunities near me. Your organisation has helped me discover local applications!” Website user, aged 19
Feedback on our recent merger announcement:
“Fantastic news for young people and I can’t wait to see what this new partnership delivers.” Karen Cody, Arts Council England
"Masterclass and Get Into Theatre already do brilliant work supporting young people, so I know that by joining forces they will make the journey into a theatre career more visible, more accessible and more possible for the next generation.” Cush Jumbo, Actor and Director
"Creating clear, accessible pathways into theatre has never been more important. By bringing together Get Into Theatre and Masterclass, this new organisation offers young people a genuine route from first inspiration to a sustainable career. I’m delighted to support an initiative that will help ensure a diverse and vibrant future for our industry." Andrew Lloyd Webber.
Financial review
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Reserves policy
The surplus funds of £77,681 at the year-end (2024: £90,041) are unrestricted and available as general reserves. It is the policy of the trustees to maintain sufficient cash reserves within the charity to meet all known commitments for a minimum three-month period.
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Trustees' report (continued)
For the year ended 31 December 2025
Financial position
The financial statements have been prepared for the year from 1 January 2025 to 31 December 2025. The statement of financial activities (SOFA) shows the incoming resources available to the charity and the extent to which its funds have been spent.
The trustees are delighted Get Into Theatre is recognised and supported by the Theatre Development Trust, which provided unrestricted funding of £32,000 across 2025/26 to support the charity’s core costs. Continued support from the Andrew Lloyd Webber Foundation with the second installment of £20,000 unrestricted funding was made during the year. The charity also received a donation from the Theatre Council of £5,000 for support towards our core activity and project cost support from Discover Creative Careers, through the Department of Culture, Media and Sport, for £10,000 (£5,000 received in 2026). The Stage remains a core supporter for Get Into Theatre providing in-kind support in terms of establishment and marketing costs.
Get Into Theatre is dependent on grant giving and industry support to further expand its operations and maintain healthy reserves. The trustees remain very grateful to all funders for their vital new and continued support of the charity’s activities.
Total income for the period was £64,549 . This, together with funds of £90,041 brought forward from the year ended 31 December 2024, was sufficient to cover expenditure of £76,909 on charitable activities in the period. The period ends with a total surplus of £77,681 towards future year operations.
Risk management
The trustees regularly consider financial and legal risks to which the charity is exposed, including financial risks, governance risks, fraud, cyber security, safeguarding, reputational risks, public perception risks and reliance on key personnel and take advice to establish and review their systems, policies and procedures to manage and mitigate those risks.
Structure, governance and management
Constitution
Get Into Theatre is a registered charity, number 1197412, and is constituted as a Charitable Incorporated Organisation (CIO) .
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Trustees' report (continued)
For the year ended 31 December 2025
Methods of appointment or election of Trustees
The trustees are appointed by resolution passed at a properly convened meeting of the charity trustees. Appointments are based on the trustees’ professional judgement and experience and taking care to ensure an appropriate mix of skills and knowledge to conduct the activities of the charity in line with its objectives. The charity’s constitution provides for a minimum of three trustees.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles of the Charities SORP (FRS 102);
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Make judgements and accounting estimates that are reasonable and prudent;
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State whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of its constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on and signed on their behalf by:
Signed: Date: 2nd September 2026
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Independent examiner's report
For the year ended 31 December 2025
Independent examiner's report to the Trustees of Get Into Theatre ('the charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do 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.
Signed: Date: 2 September 2026
David Williams FCA FCCA Locke Williams Associates LLP Chartered Accountants Studio 2 50-54 St Pauls Square Birmingham B3 1QS
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Statement of Financial Activities
for the year ended 31 December 2025
| Restricted | Unrestricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | funds |
funds |
||
| 31 December | 31 December | 31 December |
31 December |
||
| 2025 | 2025 | 2025 |
2024 |
||
| Note | £ | £ | £ |
£ |
|
| Income from: | |||||
| Donations and legacies | 3 | - | 64,549 | 64,549 |
124,258 |
| Total income | - | 64,549 | 64,549 |
124,258 |
|
| Expenditure on: | |||||
| Charitable activities | 4 | - | 76,909 | 76,909 |
113,031 |
| Total expenditure | - | 76,909 | 76,909 |
113,031 |
|
| Net (expenditure)/income | - | (12,360) | (12,360) |
11,227 |
|
| Transfers between funds | 11 | - | - | - |
- |
| Net movement in funds | - | (12,360) | (12,360) |
11,227 |
|
| Reconciliation of funds: | |||||
| Total funds brought forward | - | 90,041 | 90,041 |
78,814 |
|
| Net movement in funds | - | (12,360) | (12,360) |
11,227 |
|
| Total funds carried forward | - | 77,681 | 77,681 |
90,041 |
The Statement of financial activities includes all gains and losses recognised in the year.
All amounts were derived from continuing activities.
All gains and losses recognised in the year are included above.
The notes on pages 17 to 26 form part of these financial statements.
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Balance sheet
As at 31 December 2025
| 2025 | 2024 |
|||
|---|---|---|---|---|
| Note | £ | £ |
||
| Fixed assets | ||||
| Tangible assets | 7 | 743 | 1,005 |
|
| 743 | 1,005 |
|||
| Current assets | ||||
| Debtors | 8 | 8,000 | 8,000 | |
| Cash at bank and in hand | 89,781 | 110,790 | ||
| 97,781 | 118,790 | |||
| Creditors: amounts falling due within one year | 9 | (20,843) | (29,754) | |
| Net current assets | 76,938 | 89,036 |
||
| Total assets less current liabilities | 77,681 | 90,041 |
||
| Net assets excluding pension asset | 77,681 | 90,041 |
||
| Total net assets | 77,681 | 90,041 |
||
| Charity funds | ||||
| Restricted funds | 11 | - | - |
|
| Unrestricted funds | 11 | 77,681 | 90,041 |
|
| Total funds | 77,681 | 90,041 |
The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by: Date: 2nd September 2026
The notes on pages 17 to 26 form part of these financial statements.
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements
For the year ended 31 December 2025
1. General information
The address of its registered office is 47 Bermondsey Street, London, SE1 3XT (2025) and 1A Tower
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of
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 the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005
Get Into Theatre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
2.2 Going concern
The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements.
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
2. Accounting policies (continued)
The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern and are of the opinion that the charity will have sufficient
The trustees regularly consider the impact of the Covid-19 pandemic on the going concern of the charity, especially given the significant impact on the wider theatre industry. They are satisfied that the charity has not seen an impact on its income and do
2.3 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
2. Accounting policies (continued)
Expenditure on charitable activities is incurred on directly undertaking the activities
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its
Depreciation is charged so as to allocate the cost of tangible fixed assets less their
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
2. Accounting policies (continued)
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is
2.9 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the
2.10 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
3. Income from donations and legacies
3. Income from donations and legacies (continued)
4. Analysis of expenditure
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
4. Analysis of expenditure (continued)
Analysis of support costs
5. Independent examiner's remuneration
6. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits. During the year ended 31 December 2025, no Trustee expenses have been incurred.
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
7. Tangible fixed assets
8. Debtors
9. Creditors: Amounts falling due within one year
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
10. Financial instruments
11. Statement of funds
Statement of funds for the current year
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
11. Statement of funds (continued)
Statement of funds - prior year
12. Analysis of net assets between funds
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Get Into Theatre Report and Financial Statements for the year ended 31 December 2025
Notes to the financial statements (continued)
For the year ended 31 December 2025
12. Analysis of net assets between funds (continued)
13. Financial commitments, guarantees and contingencies
There are no financial commitments at 31 December 2025 or 31 December 2024.
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