TRUSTEES’ & DIRECTORS REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDING 31[ST] OCTOBER 2023 FOR 

THE CECIL HEPWORTH PLAYHOUSE – THEATRE FOR THE COMMUNITY (THE CHPTC) 

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REFERENCE AND ADMINISTRATIVE DETAILS 

The Cecil Hepworth Playhouse – Theatre for the Community (The CHPTC) is a CIO registered in England & Wales. 

|**Charity No**|1200829|
|---|---|
|**Company No**|CE030533|
|**Reg Office**|6 Weyside Close, Byfleet, Surrey, KT14 7DF|
|**Operational Address**|The Cecil Hepworth Playhouse. Hepworth Way, Walton-on-|
||Thames, Surrey. KT12 1AU|
|**Trustees**|Trustees who are also directors under company law, who|
||served during the year and up to the date of this report|
||were as follows:|
||Janet Turner  (Chair) (for the avoidance of confusion this is|
||not Cllr Janet Turner)|
||Jenny-Theresa Jones (Secretary)|
||Louise Tait (Treasurer)|
||Christopher Punch|
|**Bankers**|Metro Bank|
||One Southampton Row|
||London|
||WC1B 5HA|
|**Independent Examiners**|Solutions Accountancy and Bookkeeping Ltd|
||Specialist Charity Accountancy|
||The Mews|
||Little Brunswick Street|
||Huddersfield|
||HD1 5JL|



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TRUSTEES’ & DIRECTORS’ OVERVIEW AND THANKS 

In October 2022 a small group of people came together to decide on a name for the new charity which, it was hoped, would take on the management of the Cecil Hepworth Playhouse in Walton-on-Thames. We chose a name which the community told us would mean something to them! 

Our first year as ‘The Cecil Hepworth Playhouse – Theatre for the Community’ is complete. 

The Trustees are exhausted, but very happy with what has been achieved so far. We hope the communities surrounding the Cecil Hepworth Playhouse are too! 

Following 18 months of hard work setting up the charity, writing business cases, negotiating the lease, many, many meetings with councillors and the council officers at Elmbridge Borough Council, our local MP, and with members of the community  - we finally took on the management of the Cecil Hepworth Playhouse on April 1st 2023 (yes, we’ve heard all the jokes). 

The Cecil Hepworth Playhouse has been home to many community societies and groups over the last 98 years, and they have produced shows, plays, pantos, Gilbert and Sullivan, dance, film festivals, youth theatre and more. The Playhouse is such a valuable community facility on so many levels: A social hub, it is a place to improve our mental and physical health, it protects and continues our culture, it teaches us our history and helps us to tell our stories, it gives many of us a career path - whether in acting, directing, lighting, sound, costumes, scenery - and, for many people, it is, quite simple, a reason to get out of bed and embrace life. 

We must say a heartfelt thank you to the many people and organisations who have supported and contributed to this adventure so far:- 

- The Playhouse Users Committee, who held the baton and cared for the CHP for so many years. 

- Local Councillors from across the borough and beyond, and our MP – a fantastic coming together of cross-party support with a single aim, to Save the Cecil Hepworth Playhouse. 

- Council officers at EBC – who provided support and guidance with patience (and some exasperation, we are sure!). 

- Love Walton (Walton BID) and the Elmbridge Museum – for partnering with us, we look forward to many more partner-events! 

- The Societies and users of the Playhouse – who wrote letters and rallied – and stayed with us through it all. 

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- The CHP Volunteer Crew – we have no words to say how much we appreciate each and every one. Because of the Volunteers the CHP remains open and running. 

- Thank you to the RC Sherriff Trust for funding a much-needed upgrade to the inhouse sound equipment in our first year. 

- Themba Theatre for a generous financial gift which gave the Trustees enormous encouragement. 

- Aquarius Performing Arts’ Principle, parents and audience for the regular bucket collections. 

- To those members of the public who have made donations to keep the doors open and the lights on – thank you. Because of you we were able to make much-needed improvements to technical capabilities and increase the support the CHPTC can provide to users and audience members. 

- And of course –  all those members of the community who stepped up with donations to get us started, signatures to show their love, and all the many words of advice and encouragement. 

The CHP is a remarkable place. It truly lives in so many people’s hearts and we are privileged to be its custodians. 

The Trustees & Directors 

Oct 2022 - Oct 2023 

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TRUSTEES' & DIRECTORS’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2023 

The Trustees of the Cecil Hepworth Playhouse – Theatre for the Community are also the Directors of the Company. The term Trustee/s of the Charity should also be taken as meaning Directors of the Company. Herein, the Trustees present their report with the financial statements of the organisation for the year ended 31 October 2023. 

The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) 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), and the Companies Act 2006. Where necessary, the statement of financial activities (SoFA) are adapted to meet the requirements of company law. 

## **OBJECTIVES AND ACTIVITIES** 

## **OBJECTIVES** 

The Objectives of the Cecil Hepworth Playhouse – Theatre for the Community are:- 

1. The provision and maintenance of a theatre and hall space for the use of the inhabitants of the communities surrounding The Cecil Hepworth Playhouse, including Elmbridge, Spelthorne, Runnymede, Woking, Guildford, Mole Valley, and neighbourhood, without distinction of political, religious or other opinions, including use for: 

   - (a) meetings, lectures and classes, and 

   - (b) other forms of recreation and leisure-time occupation, 

with the object of improving the conditions of life for the public. 

2. To promote public appreciation of the arts, such as in theatrical arts, cinematic history and stagecraft -  for public benefit and through the provisioning and management of a public space for the performance, development, and experience of the arts, more particularly (but not exclusively to) musical theatre, drama, dance, music, cinematic and other arts and activities. 

3. For the public benefit, to advance education in: 

   - i. the arts of stagecraft, including other aspects of theatre and theatre management; 

   - ii. the history and cultural heritage of the Cecil Hepworth Playhouse. 

## **ACTIVITIES FOR ACHIEVING OBJECTIVES** 

The Trustees confirm that they have had due regard to the guidance published by the Charity Commission on Public Benefit. 

Whilst our primary function is as a Community Theatre, The Cecil Hepworth Playhouse is so much more than a building, or even a theatre. It offers a rare and valuable resource for the communities that surround it to come together with shared purpose and voice. 

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The CHPTC is community-led and entirely volunteer-run. In the case of the theatre day to day management and service-delivery this is a huge commitment from volunteers and should not be under-estimated. 

The CHPTC regularly goes out to seek feedback and guidance from the public to deliver a service based upon community and public needs. 

As a Theatre available for Hire, the CHPTC actively promotes the asset of the Cecil Hepworth Playhouse, ensuring our communities – and prospective acts - are aware that it has a space to explore creativity, local history, and the arts. We provide a booking line for hirers and a variety of equipment and support is available. 

At any age, for many people, the world is not always easy to negotiate. 

CHPTC provides opportunities to ALL, through volunteering, skills sharing and through active participation, to come together, find common interest, friendship and purpose. Through raising awareness of the history in our midst we improve the sense of local community. 

The CHPTC supports the well-being of many groups and individuals by providing a safe place to perform, increase confidence, experience the arts and develop socially. 

The CHPTC is pleased to offer a growing number of opportunities to gain practical experience of performance, stagecraft, other aspects of theatre and theatre management. Through such opportunities the public benefits from improved capacity and skills - enabling more people to work, volunteer and participate more fully in our wider community and in society generally. 

The provision of the Cecil Hepworth Playhouse as a space for the community available for performance art and for social interaction, along with workshops, talks, volunteering opportunities and other activities, provides the public with regular opportunities to take advantage of the many health, social and wellbeing improvements that come with “getting involved”. 

The CHPTC fields a strong presence at community events such as local Heritage days and summer fetes to promote: 

- awareness of the Cecil Hepworth Playhouse as a community theatre and venue 

- the health benefits of getting involved, and of the arts 

- opportunities for volunteering 

- our story 

- awareness of the cinematic and cultural history of the Cecil Hepworth Studios, where it began and the vital role the studios had in British Cinematic history. 

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By  increasing the number and variety of performances being offered at the CHP we are offering our communities the opportunity to see and enjoy new experiences “on their doorstep” – and because of this we are seeing new audiences coming into the Playhouse, including people who rarely come to see performance arts. 

## STRATEGIC REPORT 

## **Achievement and Performance** 

The first year as a charity has been an extremely busy one for the Trustees and Volunteers supporting The Cecil Hepworth Playhouse – Theatre for the Community. 

The Trustees’ comprehensive business plan was accepted by the Elmbridge Borough Council and a lease secured for a minimum of 15 years, starting April 1[st] 2023. The groundwork of putting together all the operational requirements of the theatre took place throughout the initial months. Including (but not limited to): 

- securing funding to “Save the Playhouse”, allow the lease to be finalised and initial insurances, contracts and paperwork to be completed; 

- negotiations of energy, water and waste contracts; 

- engaging with our local community to measure a base level of understanding and awareness of the Playhouse as a place of historical importance, a venue for hire, and a performance and participation theatre. 





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- ensuring all licences and paperwork put in place; 

- letting all hirers and users of the Theatre know of the new management and systems; 

- engaging with the public to understand what they are looking for from a community theatre, including arts, performances, services, social interaction and volunteering opportunities. 

## **The CHPTC took over full management of the theatre from 1[st] April 2023.** 

Numbers from April 1[st] 2022 to October 31st 2023 ( **note 7 full months only** ): 

- 36 Volunteers supported the CHP 

- 37 performances took place 

- 20% rise in overall use of the Theatre in first 7 months 

- 121 days the Theatre was in use  13 local community groups used the theatre – many multiple times  6,000+  number of visitors to the Playhouse in first 7 months 

Since the busiest times for the theatre are November and December, many of the figures above will increase significantly as we moved into our next financial year. 

Increased awareness of the venue resulted in the building being used as a film set once more – taking it back to its historical roots. We await the release of this Netflix series, scheduled for May 2024. 

Users of The Playhouse are now pleased to find that WiFi and an advertising screen have been installed, and an enquiry line has been set up. All audiences and visitors to the CHP can now see what’s coming to their local theatre as they enter the building. Our social media presence has grown with Instagram, Twitter and Facebook leading the way. Hirers, including professional production teams and local community groups, have expressed appreciation for the additional building, service capabilities and marketing support we are providing – and have reflected on increased audience numbers as a result. 

In May 2023 the first Film Festival came to Walton-on-Thames. The CHP hosted a number of events through the week with the support of Love Walton and the Walton BID. With a theme of “Hepworth and Alice in Wonderland” the CHPTC was uniquely positioned to magnify the theme with workshops for young people; an evening with live music and a special Hepworth full length feature film; children’s activities and a pop-up museum with artifacts from the Elmbridge Museum collection. 

The pop-up museum returned in September 2023 for Heritage Day. 500 visitors of all ages and demographics came through the door, many for the first time. We hosted free historical tours; a local community choir gave their first ever live performance; The Delavine Affair, one of the last films to be shot at the Walton Studios was shown along with 2 short films, Memories of Walton. This was a perfect opportunity for members of the public to come and explore the CHP and all it has to offer, as well 

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as learning about the history of the Cecil Hepworth Playhouse and its importance in cinematic history. 

## **Financial Review** 

The Trustees use QuickBooksPlus Online accounting software to generate regular reports and provide an up-to-date statement as to the financial position of the charity at any one time. 

The Treasurer reports at each Trustee/Board meeting on the current financial position and highlights any potential issues for discussion. 

## **OVERVIEW** 

For the year ending 31/10/2023 the charity received income totalling £68,571 and incurred expenditure of £16,443, resulting in a surplus of £52,128 which is carried forward for future use.  £10,000 of expenditure was directly spent on the delivery of charitable activities, and a further £3,489 of legal fees associated with the lease, insurances, statutory licensing and accountancy fees, with the remaining £2,954 used to raise further funds for the furtherance of our charitable aims. Income of £68,432 included a set up grant of £20,000 and further grants to a total of £18,276. Income from Chartable Activities totalled £20,883. The remainder of income, £9,412, came from general donations, income from investments, and activities undertaken to raise funds. At the end of October 2023 the charity is showing restricted funds of £47, and unrestricted funds of £52,081, of which £34,000 is designated to general reserves*; £10,000 is designated to Project Ignition ’24; £150 designated to support cast toilet improvements, and a further £3,000 is designated for the Technical Equipment Fund to improve the service capability and attractiveness of the facility to hirers. Undesignated reserves of £4,931 remain, which are expected to be spent out in the first 3 months of 2023-34 as increased expenditure is expected for through the high-usage winter months. 

*see reserves policy below for details 

## **PRINCIPAL RISKS AND UNCERTAINTIES** 

A Risk Register has been developed and is reviewed on a regular basis – and at least quarterly. Risk Management includes the establishment of systems and procedures to mitigate those risks identified in the plan; the implementation of procedures designed to minimise any potential impact on the Charity should any of these risks materialise. 

## **PRINCIPLE RISKS AND RESPONSES** 

Risk: Over the medium / long-term, income does not grow to support our stated aims – threatening our charitable objects. 

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Response: Our initial three-year budget plans are being reviewed following our first year of charitable activities, and this will be developed into a 3-5 year strategy. The strategy will seek to broaden and ensure diversification of income streams, whilst continuing to develop our current model further. 

Risk: Rising prices across the board in the UK, especially fluctuating energy prices, and other external economic factors, could make it difficult to sustain operations and fulfil our obligations to suppliers and therefore, to service users. 

Response: In mitigation, the Trustees negotiate all contracts carefully and focus on sensible cost projections and controls. Moving forward the Trustees are reviewing and developing forward budget planning and income projections for future years based on actual costs and experiential evidence. 

Risk: As a new charity in its first year, there were no reserves to provide a time buffer and ensure the future of the theatre. 

Response: A Reserves Policy has been put in place and we are working to maintain those reserve levels. 

Risk: The inability to start building income from our charitable activities in the first 7 months. 

Response: To mitigate – the Trustees worked in partnership with Elmbridge Borough Council to secure start up and support grants that reduced the risk to the charity as we took over the significant cost of running the theatre. 

Risk: Being unable to attract and keep enough skilled people resources to implement charitable objectives and provide a thriving facility. 

Response: Regular Review of people Resources, and opportunities offered. Actively recruit a dedicated Volunteer resource and work in partnership to create a mutually satisfying and fulfilling relationship. The Trustees are developing a strategy plan to pin-point for recruitment of first staff member. 

## **RESERVES POLICY** 

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other unexpected expenditure. Trustees considered the cost of covering ongoing costs should the theatre be forced to suspend its operations for a length of time. Trustees also considered the need to cover committed costs should grant or other income suddenly be withdrawn or reduced, as well as the need to give community users (many of whom are charities themselves) the time to find an alternative venue for performances and minimise potential for negative impact on these beneficiaries. 

Given the nature of the theatre, the significant uptick of power requirements at certain points in the year when the theatre is in high use, and the considerable annual statutory testing and maintenance required by H&S legislation most of which 

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falls due in the March-May timeframe, expenditure is “lumpy”. Additionally, sudden and unexpected costs tend to be high due to the age of the building and the necessary emphasis on safety of the public in a high traffic building. 

The Trustees consider, therefore, that the ideal level of general reserves would be 12 months forward running cost. As of March 31[st] 2024 the Trustees identified a full year’s actual management of the facility and running costs from 1[st] April 2023, when the charity took over the theatre: this equates to £34,000. It is likely, therefore, that the forward running costs from 1[st] Nov 2023 -31[st] Oct 2024 will be a minimum of £34,000. 

Designated Reserves: £10,000 is designated to Project Ignition ’24 (see Future Plans below); £150 designated to support cast toilet improvements, and a further £3,000 is designated for the Technical Equipment Fund for a specialist theatre projector. 

It is expected that designated reserves shown above will be spent out by the end of October 2024 in line with the end of the FY. 

The reserves level will be reviewed annually. 

The Trustees are pleased to report that expenditures for the year have been firmly controlled, without compromising the provision of a quality facility. Combined with funds raised through trading, active fundraising, donations, and grants, this has put the charity in the position of being able to set aside appropriate reserves for the purposes outlined above. 

## **Future Plans** 

With the safety-net of general reserves, the Trustees feel they are now able to plan more ambitious activities to further our charitable objectives beyond the stability of the Playhouse facility. 

In 2023-2024 the CHPTC plans to: 

Develop a **comprehensive marketing and PR strategy** to further increase awareness of the theatre, the arts, and the opportunities offered. 

**Ignition ’24:** In accordance with our objectives, we have been able to **designate funding towards an exciting new programme** . This will provide a platform for emerging talent to work alongside professional directors & highly skilled practitioners, to develop performance and employability, and gain professional experience - whilst also reaching out to a new and more diverse audience for the CHP. 

**We see Ignition ‘24 as an exceptionally ambitious programme in support of people who are at an early stage of their chosen theatre career.** Talented local performers and theatre crews tell us opportunities for personal development and gaining experience in the performing arts are rare – and we have observed that a huge percentage of these are unpaid. This is an impossible situation for anyone, of any age, who has chosen a performing arts career & invested heavily in their own 

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training. Conversely, the high cost of a fair remuneration leads to fewer opportunities for those same performers. 

The Trustees aim to secure funding support for this programme, as well as investing £10,000 through designated reserves to give this project every chance to be successful. 

**Continue to build our audience profile and numbers** with a broadening range of performances in response to surveys and feedback from theatre visitors, and conversations with the general public. 

**Explore further partnerships** with the community and other organisations. 

**Maintain the level of reserves** to mitigate reliance on any single grantor or income stream such that we can meet our obligations and successfully expand CHPTC activities to meet our objects in the best ways possible for the benefit of our communities and of the public generally. 

**To explore and increase** opportunities for self-sustainability. 

**Playhouse 100:** Engage with the community to design and develop plans for the Centenary year (2025) of the Cecil Hepworth Playhouse as a theatre! 

**Structure, Governance and Management** 

## **GOVERNING DOCUMENT** 

The Cecil Hepworth Playhouse – Theatre for the Community is a Charity Incorporated Organisation (CIO) – and therefore a charity registered with the Charity Commission and a limited Company. It is controlled by its governing document, a CIO Foundation Constitution dated 27[th] October 2022. 

## **ORGANISATIONAL STRUCTURE AND DECISION MAKING** 

As a Charitable Incorporated Organisation (CIO), the CHPTC has a specific legal structure and governance framework. 

A board of Trustees of up to ten members meet monthly with constant ongoing communications between meetings. The Board are responsible for the governance and management of the organisation. They have a legal and fiduciary duty to act in the best interests of the charity and its beneficiaries. The Board sets the strategic direction, oversees the financial affairs, and ensures the effective operation of the charity. 

Apart from the first charity Trustees, every appointed trustee must be appointed for a term of three years by resolution passed at a properly convened meeting of the charity Trustees. 

Any person retiring as a charity trustee is eligible for reappointment however, a charity trustee who has served for three consecutive terms may not be reappointed 

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for a fourth consecutive term but may be reappointed after an interval of at least one year. 

Any natural person over the age of 18 may put themselves forward for consideration as a Trustee, provided they are not otherwise disqualified from acting as a charity trustee by virtue of sections 178-180 of the Charities Act 2011 (or any statutory reenactment or modification of that provision). 

In selecting individuals for appointment, the charity Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Trustees will meet to consider and agree appointments of new Trustees based on the above characteristics; and will additionally consider any current board gaps in skills, knowledge and experience. 

## STATEMENT OF TRUSTEES' RESPONSIBILITIES 

The Trustees (who are also the directors of the charity for the purposes of company law) 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). 

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently 

- observe the methods and principles of the Charities SORP (FRS 102) 

- make judgments and accounting estimates that are reasonable and prudent 

- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the CIO 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 Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

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Approved by order of the members of the board of Trustees and signed on their behalf by: 

## J A Turner 

J A Turner (Aug 6, 2024 23:19 GMT+1) 

................................................ 

JA Turner 

(Chair of Trustees) 

Date:   5[th] August 2024 

Louise A Tait (Aug 7, 2024 11:39 GMT+1) 

................................................ 

LA Tait 

(Trustee and Treasurer) Date:   5[th] August 2024 

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## **The Cecil Hepworth Playhouse - Theatre For The Community** 

## **Charity No. 1200829** 

## **Company No. CE030533** 

**Trustees' Report and Unaudited Accounts** 

**31 October 2023** 



**The Cecil Hepworth Playhouse - Theatre For The Community Contents** 

||Pages|
|---|---|
|Trustees' Annual Report|15|
|Independent Examiner's Report|16|
|Statement of Financial Activities|17|
|Summary Income and Expenditure Account|18|
|Balance Sheet|19|
|Statement of Cash flows|20|
|Notes to the Accounts|21 to 28|
|Detailed Statement of Financial Activities|29 to 30|



Page 15 



**The Cecil Hepworth Playhouse - Theatre For The Community Trustees Annual Report** 

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the period ended 31 October 2023. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Company No. CE030533** 

## **Charity No. 1200829** 

## **Detailed Trustee Report refer to pages 1-12** 

## **Registered Office** 

6 Weyside Close Byfleet West Byfleet KT14 7DF 

## **Directors and Trustees** 

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: 

J.T.M. Jones 

C.H. Punch L.A. Tait J.A. Turner 

## **Accountants** 

Solutions Accountancy & Bookkeeping Ltd 

1 The Mews Little Brunswick Street Huddersfield HD1 5JL 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102). 

Signed on behalf of the board 

Louise A Tait (Aug 7, 2024 11:39 GMT+1) 

L.A. Tait Trustee 5[th] August 2024 

Page 16 



**The Cecil Hepworth Playhouse - Theatre For The Community Independent Examiners Report** 

## **Independent Examiner's Report to the trustees of The Cecil Hepworth Playhouse - Theatre For The Community** 

I report to the charity trustees on my examination of the financial statements of The Cecil Hepworth Playhouse - Theatre For The Community for the period ended 31 October 2023. 

## **Responsibilities and basis of report** 

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act. 

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe: 

- accounting records were not kept in accordance with section 386 of the 2006 Act ; or 

- the financial statements do not accord with those records; or 

- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or 

- the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

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 financial statements to be reached. 

Trevor Worthington Trevor Worthington (Aug 7, 2024 09:03 GMT+1) 

## CPAA 

Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield 

HD1 5JL 5[th] August 2024 

Page 16 



**The Cecil Hepworth Playhouse - Theatre For The Community Statement of Financial Activities** 

## **for the period ended 31 October 2023** 

|**Notes**<br>**Income from:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Other trading activities<br>5<br>Investments<br>6<br>**Total**<br>**Expenditure on:**<br>Raising funds<br>7<br>Charitable activities<br>8<br>**Total**<br>Net gains on investments<br>**Net income**<br>9<br>Transfers between funds<br>**Net income before other**<br>**gains/(losses)**<br>**Other gains and losses**<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>**Total funds carried forward**|**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>43,326<br>20,883<br>3,447<br>139<br>67,795<br>2,954<br>12,760<br>15,714<br>-<br>52,081<br>-<br>52,081<br>52,081<br>52,081|**Restricted**<br>**funds**<br>**2023**<br>**£**<br>776<br>-<br>-<br>-|**Total funds**<br>**2023**<br>**£**<br>44,102<br>20,883<br>3,447<br>139|
|---|---|---|---|
|||776<br>-<br>729|68,571<br>2,954<br>13,489|
|||729<br>-|16,443<br>-|
|||47<br>-|52,128<br>-|
|||47|52,128|
|||47|52,128|
|||47|52,128|



Page 17 



**The Cecil Hepworth Playhouse - Theatre For The Community Summary Income and Expenditure Account** 

## **for the period ended 31 October 2023** 

|Income<br>Interest and investment income<br>**Gross income for the period**<br>Expenditure<br>**Total expenditure for the period**<br>Net income before tax for the period<br>**Net income for the period**|**2023**<br>**£**<br>68,432<br>139|
|---|---|
||68,571|
||16,443|
||16,443|
||52,128|
||52,128|



Page 18 



**The Cecil Hepworth Playhouse - Theatre For The Community Balance Sheet** 

## **at 31 October 2023** 

|**Company No.**<br>**CE030533**<br>**Notes**<br>**Current assets**<br>Debtors<br>11<br>Cash at bank and in hand<br>**Creditors:**Amount falling due within one year<br>12<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets excluding pension asset or liability**<br>**Total net assets**<br>**The funds of the charity**<br>**Restricted funds**<br>Restricted income funds<br>13<br>**Unrestricted funds**<br>13<br>General funds<br>Designated funds<br>**Reserves**<br>13<br>**Total funds**|<br>**2023**<br>**£**<br>18,020<br>53,527|
|---|---|
||71,547<br>(19,419)|
||52,128<br>52,128|
||52,128|
||52,128|
||47|
||47<br>4,931<br>47,150|
||52,081|
||52,128|



These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

For the period ended 31 October 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. 

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

Approved by the board on 5[th] August 2024 

And signed on its behalf by: 

Louise A Tait (Aug 7, 2024 11:39 GMT+1) L.A. Tait Trustee 5[th] August 2024 

Page 19 



**The Cecil Hepworth Playhouse - Theatre For The Community Statement of Cash flows** 

## **for the period ended 31 October 2023** 

|**Cash flows from operating activities**<br>**Net income per Statement of Financial Activities**<br>**Adjustments for:**<br>Dividends, interest and rents from investments<br>Other gains/losses<br>Increase in trade and other receivables<br>Increase in trade and other payables<br>**Net cash provided by operating activities**<br>**Cash flows from investing activities**<br>Dividends, interest and rents from investments<br>**Net cash from investing activities**<br>**Net cash from financing activities**<br>**Net increase in cash and cash equivalents**<br>**Cash and cash equivalents at the beginning of the period**<br>**Cash and cash equivalents at the end of the period**<br>**Components of cash and cash equivalents**<br>Cash and bank balances|**2023**<br>**£**<br>52,128<br>(139)<br>-<br>(18,020)<br>18,465<br>52,434<br>139<br>139<br>-<br>52,573<br>-<br>52,573<br>53,527<br>53,527|**£**<br>-<br>-<br>-<br>-<br>-|
|---|---|---|
|||-<br>-|
|||-|
||||
|||-|
|||-<br>-|
|||-|
|||-|
|||-|



Page 20 



**The Cecil Hepworth Playhouse - Theatre For The Community Notes to the Accounts** 

## **for the period ended 31 October 2023** 

- 1 **Accounting policies** 

## **Basis of preparation** 

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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

## **Fund accounting** 

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. 

## **Income** 

- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. 

- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. 

- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. 

Volunteer help The value of any volunteer help received is not included in the accounts. 

Page 21 



**The Cecil Hepworth Playhouse - Theatre For The Community Notes to the Accounts** 

## **Expenditure** 

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. No Trustee or Volunteer expenses were paid in the year. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Trade and other debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **Cash and cash equivalents** 

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. 

## **Trade and other creditors** 

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## 2 **Company status** 

The company is a private company limited by guarantee and consequently does not have share capital. 

Page 22 



**The Cecil Hepworth Playhouse - Theatre For The Community Notes to the Accounts** 

## 3 **Income from donations and legacies** 

|Donations<br>Trust and Foundations<br>Government & LA Grants<br>4<br>**Income from charitable activities**<br>Operation of Theatre<br>**Income from other trading activities for**<br>5<br>**raising funds**<br>Lottery Income<br>Bar and Refreshments<br>6<br>**Income from investments**<br>Bank Interest<br>7<br>**Expenditure on raising funds**<br>_Fundraising costs_<br>Raising Funds Costs(**_see detailed below_**)<br>Fundraising Events|**Unrestricted**<br>**£**<br>5,826<br>-<br>37,500<br>43,326|**Restricted**<br>**£**<br>-<br>776<br>-<br>776<br>**Unrestricted**<br>**£**<br>20,883<br>20,883<br>**Unrestricted**<br>**£**<br>869<br>2,578<br>3,447<br>**Unrestricted**<br>**£**<br>139<br>139<br>**Unrestricted**<br>**£**<br>2,282<br>672<br>2,954|**Total**<br>**2023**<br>**£**<br>5,826<br>776<br>37,500|
|---|---|---|---|
||||44,102|
||||**Total**<br>**2023**<br>**£**<br>20,883|
||||20,883|
||||**Total**<br>**2023**<br>**£**<br>869<br>2,578|
||||3,447|
||||**Total**<br>**2023**<br>**£**<br>139|
||||139|
||||**Total**<br>**2023**<br>**£**<br>2,282<br>672|
||||2,954|



Page 23 



**The Cecil Hepworth Playhouse - Theatre For The Community Notes to the Accounts** 

7 **Expenditure on raising funds(continued)** 

|_Raising Funds Costs(_**_detailed_**_)_<br>Raising Funds Expenditure<br>Bar Stock Purchased<br>Go Fund Me Fees<br>Licensing - Alcohol<br>Sum up Fees<br>Total Raising Funds Costs|**Unrestricted**<br>**£**<br>42<br>1,904<br>10<br>279<br>47<br>1,273|**Restricted**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-|**Total**<br>**2023**<br>**£**<br>42<br>1,904<br>10<br>279<br>47|
|---|---|---|---|
||||1,273|



Page 24 



**The Cecil Hepworth Playhouse - Theatre For The Community Notes to the Accounts** 

|8<br>**Expenditure on charitable activities**<br>_Expenditure on charitable_<br>_activities:_<br>Charitable Activities Costs(**_see detailed below_**)<br>Support Costs(**_see detailed below_**)<br>_Governance costs:_<br>Audit & Accountancy fees<br>Legal and professional fees<br>Quickbooks fees<br>_Charitable Activities Costs(_**_detailed_**_)_<br>Advertising/Promotional<br>Awareness and Community event<br>Building consumables<br>Caretaker Services<br>Cleaning and Sanitary Consumables<br>Heating and Lighting<br>Phone Internet<br>Refuse Collection<br>Stage Consumables<br>Technical equipment under £1000<br>Water<br>Website Costs<br>Total Charitable Activities Costs<br>_Support Costs(_**_detailed_**_)_<br>Insurances<br>Licenses - music and premises<br>Office supplies<br>Office/General Administrative Expenses<br>Other Professional Services<br>Total Charitable Activities Costs|**Unrestricted**<br>**£**<br> <br>7,998<br>1,273<br>954<br>2,453<br>82<br>12,760<br>**Unrestricted**<br>**£**<br>157<br>45<br>10<br>240<br>393<br>5,418<br>242<br>899<br>291<br>-<br>183<br>121<br>7,998<br>**Unrestricted**<br>**£**<br>728<br>178<br>18<br>145<br>203<br>1,273|**Restricted**<br>**£**<br>729<br>-<br>-<br>-<br>-<br>729<br>**Restricted**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>83<br>646<br>-<br>-||**Total**<br>**2023**<br>**£**<br>8,727<br>1,273<br>954<br>2,453<br>82<br>13,489<br>**Total**<br>**2023**<br>**£**<br>157<br>45<br>10<br>240<br>393<br>5,418<br>242<br>899<br>374<br>646<br>183<br>121|
|---|---|---|---|---|
||||||
||||<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
|||729||7,998|
|||**Restricted**<br>**£**<br>-<br>-<br>-<br>-<br>-||**Total**<br>**2023**<br>**£**<br>728<br>178<br>18<br>145<br>203|
|||-||1,273|



Page 25 



**The Cecil Hepworth Playhouse - Theatre For The Community Notes to the Accounts** 

- 9 **Net income before transfers** 

|**Net income before transfers**||
|---|---|
||**2023**|
|This is stated after charging:|**£**|
|Independent Examiner's fee|954|



## 10 **Staff costs** 

|<br> Total Staff Cost|**2023**<br>**£**<br>-|
|---|---|
||-|



No employee received emoluments in excess of £60,000. 

The CHPTC has no employees. The Board considers the key management personnel of the Cecil Hepworth Playhouse to be the Trustees of The Cecil Hepworth Playhouse - Theatre for the Community. All Trustees give their time freely and no trustee remuneration was paid in the year. 

## 11 **Debtors** 

|Prepayments and accrued income<br>12**Creditors:**<br>amounts falling due within one year<br>Trade creditors<br>Other creditors<br>Accruals<br>Deferred income|**2023**<br>**£**<br>18,020|
|---|---|
||18,020|
||**2023**<br>**£**<br>240<br>300<br>954<br>17,925|
||19,419|



Page 26 



**The Cecil Hepworth Playhouse - Theatre For The Community Notes to the Accounts** 

## 13 **Movement in funds** 

|**Restricted funds:**<br>**Restricted income funds:**<br>RC Sherriff Trust<br>_Total_<br>**Unrestricted funds:**<br>**General funds**<br>**Designated funds:**<br>General Reserve<br>Project Ignition ’24<br>Cast Toilet Improvements<br>Technical Equipment Fund<br>_Total_<br>**Total funds**|**Incoming**<br>**resources**<br>**(including**<br>**other**<br>**gains/losses)**<br>**£**<br>776<br>776<br>20,645<br>34,000<br>10,000<br>150<br>3,000<br>47,150<br>68,571|**Resources**<br>**expended**<br>**£**<br>**At 31**<br>**October**<br>**2023**<br>**£**<br>(729)<br>47<br>(729)<br>47<br>(15,714)<br>4,931<br>-<br>34,000<br>-<br>10,000<br>-<br>150<br>-<br>3,000<br>-<br>47,150<br>(16,443)<br>52,128|
|---|---|---|



Purposes and restrictions in relation to the funds (See details of our Reserves Policy in Director/Trustee Report): Restricted funds: 

RC Sherriff Trust new sound equipment for the Theatre 

Designated funds: General Reserve Project Ignition ’24 money set aside for the delivery of the three week programme detailed in the Director/Trustee Report's Report Future Plans. 

Cast Toilet Improvements Technical Equipment Fund to improve the service capability and attractiveness of the facility to hirers 

## 14 **Analysis of net assets between funds** 

|Net current assets|**Unrestricted**<br>**funds**<br>**£**<br>52,081<br>25,081|**Restricted**<br>**funds**<br>**£**<br>47<br>47|**Total**<br>**£**<br>52,128|
|---|---|---|---|
||||52,128|



Page 27 



**The Cecil Hepworth Playhouse - Theatre For The Community Notes to the Accounts** 

## 15 **Reconciliation of net debt** 

|Cash and cash equivalents<br>Net debt|**Cash flows**<br>**£**<br>53,527<br>53,527<br>53,527|**At 31**<br>**October**<br>**2023**<br>**£**<br>53,527<br>53,527<br> <br>53,527|
|---|---|---|



## 16 **Related party disclosures** 

There were no Related Party Transactions during the year. 

No Trustee or Volunteer expenses were paid in the year. 

Page 28 



**The Cecil Hepworth Playhouse - Theatre For The Community Detailed Statement of Financial Activities** 

## **for the period ended 31 October 2023** 

|**Income and endowments from:**<br>Donations and legacies<br>Donations<br>Trust and Foundations<br>Government & LA Grants<br>Charitable activities<br>Operation of Theatre<br>Other trading activities<br>Lottery Income<br>Bar and Refreshments<br>Investments<br>Bank Interest<br>**Total income and endowments**<br>**Expenditure on:**<br>Costs of other trading activities<br>Raising Funds Costs<br>Fundraising Events<br>**Total of expenditure on raising**<br>**funds**<br>Charitable activities<br>Charitable Activities Costs<br>Support Costs<br>Governance costs<br>Audit & Accountancy fees<br>Legal and professional fees<br>Quickbooks fees<br>**Total of expenditure on charitable**<br>**activities**<br>**Total expenditure**<br>Net gains on investments|**Unrestricted**<br>**funds**<br>**2023**<br>**£**<br>5,826<br>-<br>37,500<br>43,326<br>20,883<br>20,883<br>869<br>2,578<br>3,447<br>139<br>139<br>67,795<br>2,282<br>672<br>2,954<br>2,954<br>7,998<br>1,273<br>9,271<br>954<br>2,453<br>82<br>3,489<br>12,760<br>15,714<br>-|**Restricted**<br>**funds**<br>**2023**<br>**£**<br>-<br>776<br>-<br>776<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>776<br>-<br>-<br>-<br>-<br>729<br>-<br>729<br>-<br>-<br>-<br>-<br>729<br>729<br>-|**Total funds**<br>**2023**<br>**£**<br>5,826<br>776<br>37,500|
|---|---|---|---|
||||44,102|
||||20,883|
||||20,883|
||||869<br>2,578|
||||3,447|
||||139|
||||139|
||||68,571<br>2,282<br>672|
||||2,954|
||||2,954<br>8,727<br>1,273|
||||10,000|
||||954<br>2,453<br>82|
||||3,489|
||||13,489<br>16,443<br>-|



Page 29 



**The Cecil Hepworth Playhouse - Theatre For The Community Detailed Statement of Financial Activities** 

|**Net income**<br>**Net income before other**<br>**gains/(losses)**<br>Other Gains<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**|52,081<br>52,081<br>-<br>52,081<br>-<br>52,081|47<br>47<br>-<br>47<br>-<br>47|52,128|
|---|---|---|---|
||||52,128<br>-|
||||52,128|
||||-|
||||52,128|



Page 30