2025-04-05-accounts - The Living Theatre Whitwell

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

CHARITY REGISTRATION NUMBER : 1202238

THE LIVING THEATRE WHITWELL

ANNUAL REPORT AND UNAUDITED FINANCIAL

STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

THE LIVING THEATRE WHITWELL

ANNUAL REPORT AND FINANCIAL STATEMENTS CONTENTS

	Page
Reference and administrative details	1
Trustees’ annual report	2- 7
Independent examiner’s report	8
Statement of financial activities	9
Balance sheet	10
Notes to the financial statements	11-16

THE LIVING THEATRE WHITWELL

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 5 APRIL 2025

REGISTERED The Living Theatre Whitwell CHARITY NAME

CHARITY 1202238 REGISTRATION NUMBER 15 High Street REGISTERED Whitwell OFFICE AND Hitchin OPERATIONAL Hertfordshire ADDRESS SG4 8AJ

TRUSTEES

The trustees who served during the year and since the year end were as follows:

Imogen Powell

Monika Skwierczynska

Andrew Barker

Julia Louise Fisher

All were appointed on 8 March 2023

BANKERS

The Co-operative Bank

THE LIVING THEATRE WHITWELL

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 5 APRIL 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Living Theatre Whitwell (TLTW) is a charitable incorporated organisation (CIO), number 1202238. The governing constitution was adopted on 8th March 2023.

The organisation began as a company limited by guarantee, The Living Theatre Whitwell Ltd, company number 13964908 incorporated in March 2022 which was dissolved on the 28[th] October 2025.

The governing body of TLTW is the board of trustees whose members are non-executive and unpaid. The constitution specifies that the number of trustees is at least three with a maximum of twelve, the current number of trustees is four. The board meets at least four times a year and retains full and effective control over the TLTW. The board delegates the day to day management and artistic operation of the CIO to Emma Fisher, Stephanie Booth and James Schofield; the Artistic Directors. They attend meetings of the board. The Artistic Directors who attend board meetings do so as non-voting participants.

The board of trustees takes responsibility for appointing the Artistic Directors and will determine the contract of employment and monitor the performance of individuals undertaking these roles. Any remuneration is reviewed to ensure that it is fair and not out of line with similar roles. The responsibility for the appointment of other staff would normally be delegated to the Artistic Directors.

OBJECTIVES AND ACTIVITIES

The Living Theatre Whitwell is an outdoor theatre and arts organisation, with community, sustainability and creativity at the heart of all we do. Nestled in a beautiful corner of the St Paul's Walden Bury estate, we host workshops, community events and create shows that run all throughout the year. In a society that functions largely online and with an epidemic of loneliness we endeavour to create theatre and events that are immersed in our natural environment and that engage and excite a wide demographic.

As written in our constitution our charitable objectives are

1) To advance the education of the public in the arts with a focus on theatre and the performing arts and to promote art, in particular, but not exclusively by: (a) the presentation of public performances (b) facilitating educational workshops (c) developing artistic works, for the benefit of the public.

THE LIVING THEATRE WHITWELL

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 5 APRIL 2025

2) In the interests of social welfare to provide or assist in the provision of facilities for recreation or other leisure-time occupation with the object of improving the conditions of life of the persons who have need of such facilities by reason of their youth, age, infirmity, illness, physical or mental disability, poverty or severe social and economic circumstances, provided that nevertheless such facilities shall be available to members of the public at large.

The trustees take seriously the Charity Commission's guidance on Public Benefit and believe the activities of the charitable company are in line with that guidance.

ACHIEVEMENTS AND PERFORMANCE

This season saw an eclectic programme of participation and performance events strengthening our creative community and broadening the artistic disciplines we work in. We platformed early career level artists, collaborated with new partners, furthered our commitment to sustainability and cemented ourselves in the local area as a consistent producer of dynamic and high-quality arts.

Art Trail May – September ‘24

After releasing a callout across social media platforms and the local community for open air art pieces, we platformed 5 local artists of various experience levels, challenging them to create pieces using sustainable methods that would engage participants along a public footpath with the natural world that surrounds them.
We received a footfall of 1000 visitors to the space engaging with the art pieces.
Our pieces included installations and opportunities for visitors to get hands on with pieces like ‘the living studio’ - an outdoor art studio fully equipped with pens and paints for passers by to inscribe and express their connection to their local environment and ‘Hopeful Notes’ giving passers by the opportunity to plant their hopes with Forget-Me-Knot seed paper.
Working with the local primary school St Pauls Walden, we engaged the next generation in the visual arts and the environment, displaying their sculpture at the Living Theatre
This project was supported by North Herts Locality Budget and our sponsors of 2024 IDNET

THE LIVING THEATRE WHITWELL

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 5 APRIL 2025

Shakespeare in the Park – June ’24

As part of Letchworth Festival we created a piece showcasing a range of Shakespeare’s works, including sonnets, songs and famous scenes using a cast of young professional actors.
Promoting Shakespeare and theatre to an audience of 150 at Howard Park in Letchworth.
Using ‘pay what you can’ ticketing system enabling lower income families to access high quality arts
Platforming young artists, in particular supporting a young musician leaving education to pursue a career in the arts who collaborated with the company performing a live original accompaniment.
Successfully trialling our rechargeable battery powered sound system to reduce our carbon footprint in small scale events going forward.

Midsummer Ball Salsa – June ’24

A salsa and samba themed night hosted at The Living Theatre
Getting participants moving and grooving we had Salsa teacher Ione Brown leading a drop indrop out salsa class
Inviting guests to further practise their rhythm hands-on, Salsa was followed by performances and a participatory workshop from Community Samba Band Letchworth Garden City Samba
Over 85 participants creating music, dancing and connecting with one another through the arts in our beautiful natural setting

Summer Solstice Yoga – June ‘24

Sold out event opening up our space encouraging physical activity, mindfulness and community connection in our fabulous outdoor yoga and cacao ceremony in collaboration with local practitioners Claire Winterbourne and Suzanne Johnson.

Macbeth – August- September ‘24

800 audience
Over 100 GCSE age supporting their studies and young engagement with classical text and the arts
Company of 17 mixed experience creatives collaborating and sharing skills to create a dynamic and large-scale piece
Developing artistic skills with workshops from RSC/War Horse vocal coach Jacquie Crago
Mindfulness Workshop for artists hosted by local practitioner to give company tools to stay grounded and creative

THE LIVING THEATRE WHITWELL

TRUSTEES’ ANNUAL REPORT

FOR THE PERIOD ENDED 5 APRIL 2025

Engaged and inspired public with an enthralling and atmospheric performance of Macbeth in the great outdoors
Supported a diverse company of creatives in age range and experience level in developing their artistic practice and skillset and gaining momentum towards employment in the arts
Engaged over 20 local volunteers in cultivating a communal space and experience for visiting audiences, enhancing our local community and continuing our commitment to improving mental wellbeing in our area
Successfully trialling home-compostable cups for the first time to be composted onsite on our own compost heap furthering our sustainability mission.

“I don't often bother, but posting here to endorse a great local facility that seems to be little known about. I am talking about The Living Theatre near Whitwell. If you normally find Shakespeare a bit of a drag, this is the place to see it. Such a beautiful and intimate setting that makes you feel involved and keeps you focused through Shakespeare's difficult but wonderful use of words and language”

A Christmas Carol Tour December ‘24

Reaching brand new venues such a Knebworth House and The Bigg Theatre in Biggleswade as well as visiting Almond Hill Primary in Stevenage, we developed our telling of Dickens’ Christmas tale, using homemade puppets made from second hand materials and creating brilliant effects with the contents of an old suitcase.

“Wonderful acting, captivating reading and inspired & dramatic use of props. Definitely go and see this, it'll make your Christmas”

FINANCIAL REVIEW

The Living Theatre ended the year ended 5 April 2025 in a sound financial position with total income of £44,181 (2024 £13,510) exceeding expenditure of £43,390 (2024 £13,051), giving a surplus of £791 (2024 £459) being carried forward to the next financial year. The CIO continues to carry the previous loans made to the dissolved company limited by guarantee. However, as stated in note 12 to the accounts, the loans bear no interest and have no fixed term for repayment, the lenders being fully supportive of the activities of the charity. Whilst the loans are a liability for the CIO, the trustees do not deem this to present financial risk or present any concern.

In the financial year ticket sales reached the highest in the organisation’s history, we secured another £200 from the council’s locality budget, £5000 in unrestricted funds from the Master Charitable Foundation, as part of a three year agreement, as well as securing a £2000 restricted grant for our Art Trail beginning in May 2025 from North Herts Community Grant. £3,901 was successfully reclaimed in Theatre Tax Relief.

THE LIVING THEATRE WHITWELL

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 5 APRIL 2025

As The Living Theatre’s outreach and network grows we continue to attract more funders and donors, to sell more tickets and reach a wider group of beneficiaries each year, and we anticipate this to continue as we further our mission in delivering our charitable objectives.

Reserves policy

The current reserves policy is to only spend against committed funding and Income from commissions, with an aim to build a reserve that would allow our core operating expenses to be maintained for between 3 to 6 months.

The trustees have adopted the provisions of 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).

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The charity trustees are responsible for preparing a trustees' annual report and 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 and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.

THE LIVING THEATRE WHITWELL

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 5 APRIL 2025

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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the board of trustees

Print: Andrew Barker Trustee Dated: 28 November 2025

Print: Imogen Powell Trustee Dated: 28 November 2025

Independent Examiner’s Report

Report to the trustees of THE LIVING THEATRE WHITWELL On accounts for the year 5 April 2025 Charity no 1202238 ended

Set out on pages Pages 9 to 16

I report to the trustees on my examination of the accounts of the charity (‘the Trust’) for the year ended 5 April 2025.

Responsibilities and basis of report

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:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 28/11/2025

Name: Neil Adshead

Relevant professional FCA. Institute of Chartered Accountants in England and Wales qualification(s) or body (if any):

Address: Creative Tax Reliefs Ltd, Suite 8 West Lancs Investment Centre, Maple View, Whitemoss Business Park, Skelmersdale WN8 9TG

THE LIVING THEATRE WHITWELL

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 5 APRIL 2025

	Unrestricted	Restricted Funds £	Total funds 2025 £	Total funds
	Funds £			2024
Notes
				£
INCOME FROM:
Donations and grants 2	7,423	2,000	9,423	5,000
Charitable activities 3	30,857	-	30,857	8,510
Theatre tax relief claim	3,901	-	3,901	-
Total	42,181	2,000	44,181	13,510
		- - -
EXPENDITURE ON:
Charitable activities 4	41,760		41,760	10,230
Other charitable activities 5	-		-	1,771
Support and governance 6	1,630		1,630	1,050

Total	43,390	-	43,390	13,051

NET INCOME/(EXPENDITURE)	(1,209)	2,000	791	459
		-
TOTAL FUNDS BROUGHT FORWARD	459		459	-
TOTAL FUNDS CARRIED FORWARD	(750)	2,000	1,250	459

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THE LIVING THEATRE WHITWELL

BALANCE SHEET

AS AT 5 APRIL 2025

Note	Note		Total	Total
Unrestricted		Restricted	funds	funds
funds		funds	2025	2024
£ CURRENT ASSETS Stock 8 100 Debtors 9 - Cash at bank and in hand 8,308		£ - - 2,000	£	£


			100	100
			-	1,101
			10,308	9,016
Total current assets 8,408 LIABILITIES Creditors: Amounts falling due within oneyear 10 600		2,000 -	10,408	10,217



			600	1,200
NET CURRENT ASSETS	7,808	2,000	9,808	9,017
	7,808 8,558	2,000 -
TOTAL ASSETS LESS CURRENT LIABILITIES			9,808	9,017

Creditors: Amounts falling due
in more than oneyear 11			8,558	8,558
TOTAL NET ASSETS	(750)	2,000	1,250	459



THE FUNDS OF THE CHARITY

FUNDS 12
Unrestricted funds
General funds			(750)	459

Restricted funds			2,000	-

Total charity funds			1,250	459

These financial statements were approved by the trustees and authorised for issue on 28 November 2025, and are signed on behalf of the board by:

Print: Andrew Barker

Trustee

The notes on pages 11 to 16 form part of these accounts

THE LIVING THEATRE WHITWELL

Notes to the financial statements

for year ended 5 April 2025

1. Accounting Policies

General information

The Living Theatre Whitwell is a charitable incorporated organization (CIO) registered with the Charity Commission in England & Wales. The office address is 15 High Street Whitwell Hitchin Hertfordshire SG4 8AJ.

The CIO was formed on 8 March 2023

1.1 Accounting convention

These financial statements have been prepared in accordance with the charity’s constitution, the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

1.4 Fund accounting

Unrestricted funds are funds that can be used in accordance with the objectives of the charity at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

THE LIVING THEATRE WHITWELL

Notes to the financial statements

for year ended 5 April 2025

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements

1.5 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

For donations to be recognised the charity will have been notified of the amounts. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Income from government and other grants, whether ‘capital grants or revenue grants’, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Where a grant is received for a specific purpose, it is included in restricted income and any unexpended portion carried forward as a restricted fund.

1.6 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. All expenditure was incurred in carrying out the charitable activity of the charity, including the costs of operating.

The charity is not registered for VAT and therefore all expenditure is recorded inclusive of VAT.

There were no employees during the period.

1.7 Taxation

The charity is exempt from corporation tax on its charitable activities. The charity is not registered for VAT.

THE LIVING THEATRE WHITWELL

Notes to the financial statements

for year ended 5 April 2025

2 DONATIONS AND GRANTS		Restricted Funds £ 2,000 -	Total 2025 £ 7,200 2,223	Total 2024 £ 5,000 - 5,000 Total 2024 £ 7,648 862
	Unrestricted
	Funds £ 5,200 2,223


Grants
Donations

	7,423	2,000	9,423
			Total 2025 £ 25,191 5,666
See note12for details of the restricted grant

3 INCOME FROM CHARITABLE ACTIVITIES


Ticket sales
Bar sales
			30,857 2025 £	8,510 2024 £

4 CHARITABLE ACTIVITIES COSTS



Artist fees			11,817	5,020
Director/Producer fees			8,050	915
Production costs			6,668	896
Art trail			515	-
Costumes			1,602	364
Licences, royalties			96 5,276 2,546 1,464 2,640 1,086	545 1,009 282 - 720 479
Venue costs
Bar stock
Insurance
Storage
Travel
			41,760	10,230

THE LIVING THEATRE WHITWELL

Notes to the financial statements for year ended 5 April 2025

5 OTHER CHARITABLE ACTIVITIES

							2025 £ -	2024
								£

		Donation to The Living Theatre Whitwell
		(companylimited by guarantee)						1,771

		This amount represented the net liabilities of that company at 31 March 2024

6 SUPPORT AND GOVERNANCE COSTS

	Support costs £ - - 678 82	Governance costs £ 600 270 - -	Total 2025 £ 600 270 678 82	Total
				2024
				£
Accountancy				600
Legal fees				-
Marketing				450
Sundry				-
	678	870	1,630	1,050

7 TTRUSTEES' EXPENSES

No trustee received remuneration for their services during the year.

8 STOCK Bar stock 9 DEBTORS Prepayments	2025 £ 100 2025 £ -	2024
		£

		100
		2024 £ 1,101

THE LIVING THEATRE WHITWELL

Notes to the financial statements

for year ended 5 April 2025

10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR			2024 £ 1,200 2024 £ 8,558
			2025 £ 600



Accruals


11 CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

			2025 £ 8,558



Loans(see note 13)

12 MOVEMENT IN FUNDS

	At 04/06/2024	Incoming resources	Resources expended	At 04/05/2025

	£	£	£	£

Unrestricted funds
General fund	459	42,181	43,390	(750)

Restricted funds
Art trail	-	2,000	-	2,000

Total funds	459	44,181	43,390	1,250


A grant was received from North Hertfordshire Council restricted to funding an Art Trail which ran in May 2025 For the period ended 5 April 2024 Incoming Resources At resources expended 04/05/2024 £ £ £ Unrestricted funds General fund 13,510 13,051 459

THE LIVING THEATRE WHITWELL

Notes to the financial statements

for year ended 5 April 2025

13 RELATED PARTY DISCLOSURES

Julia Fisher, trustee, was paid £2,640 (2024 £720) for storage and £500 (2024 NIL) for production services. Emma Fisher, daughter of trustee Julia Fisher, was paid £3,910 (2024 £1,185) for the supply of artistic and production services.

Emma was reimbursed £345 (2024 £104) for production costs and £413 (2024 NIL) for bar stock.

At 5 April 2025, and 5 April 2024, the following loans were outstanding:

				£ 2,500 4,700 1,358
		Julia Fisher
		Danny Fisher
		Emma Fisher
				8,558

Danny Fisher is the former husband of Julia Fisher, trustee.

The loans bear no interest and are unsecured. They have no fixed term for repayment, the lenders being fully supportive of the activities of the charity