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2025-03-31-accounts

Acting For Others

Unaudited Annual Report and Accounts

31 March 2025

Charity Registration Number 1202961

Contents

Reports
Reference and administrative information 1
Welcome and overview from the Chairman 3
Report of the Trustees 5
Independent examiner’s report 9
Accounts
Statement of financial activities 10
Balance sheet 11
Principal accounting policies 12
Notes to the accounts 14

Reference and administrative information 31 March 2025

President Dame Judi Dench CH DBE
Vice Presidents Lesley Garrett CBE
Dame Monica Mason DBE
Joanna McCallum
Sir Trevor Nunn CBE
Sir Mark Rylance
Sir Patrick Stewart OBE
Phoebe Waller-Bridge
Co-Chairs and Trustees Sir Stephen Waley-Cohen Bt
William Differ
Trustees Ben Seale
James Coombes
Petra Siniawski
Treasurer and Trustee Edward Oliver – resigned 21stNovember 2024
General Secretary Sharon Lomas MBE
Fundraising Director Joel Marvin
Charity members and their Lee Dean, Actors’ Children’s Trust
delegates Julia Watson, Actors’ Children’s Trust
Charles Glanville, Dancers’ Career Development
Kate Coyne, Dance Professionals Fund
Derek Lamden, Denville Hall
Ian Stephenson, Drury Lane Theatrical Fund
Paul Hegarty, Drury Lane Theatrical Fund
Oliver Ford Davies, Equity Charitable Trust
Annie Bright, Equity Charitable Trust
Dawn Hope, Evelyn Norris Trust
Jo Cameron Brown, SafetyCurtain
Mary Roscoe, SafetyCurtain
Caroline Harker, King George V Fund for Actors and Actresses
Ben Seale, King George V Fund for Actors and Actresses
Joanna David, The Ralph & Meriel Richardson Foundation
Nickolas Grace, The Ralph & Meriel Richardson Foundation
Oliver Parr, Royal Opera House Benevolent Fund
Samantha Bond, The Royal Theatrical Fund
Sir Stephen Waley-Cohen Bt, The Royal Theatrical Fund
Rev Lindsay Meader, Theatre Chaplaincy UK
Jan Carey, The Theatrical Guild
Claire Carrie, The Theatrical Guild

Acting For Others 1

Reference and administrative information 31 March 2025

Ambassadors

Jenny Agutter OBE Annette Badland Christopher Biggins Samantha Bond Alan Brodie Doña Croll Jordan E Cunningham Sharon D Clarke MBE Sir Richard Eyre Ben Forster Raj Ghatak Matt Henry MBE Ginny Holder Irvine Iqbal Kim Ismay Lesley Joseph Matthew Kelly Sara Kestelman Belinda Lang Bonnie Langford Hayley Mills Francesca Moody MBE Carl Mullaney David O'Reilly John Partridge Wendi Peters Dame Arlene Phillips CBE Su Pollard Jodie Prenger Leon Robinson Cleve September Ben Stock Harriet Thorpe Rachel Tucker La Voix Hannah Waddingham Marisha Wallace Layton Williams Gary Wilmot MBE Tom Read Wilson

Acting For Others 2

Reference and administrative information 31 March 2025

Registered Charity number 1202961 Registered address 2[nd] Floor 11 Garrick Street London WC2E 9AR Independent Examiner Buzzacott Audit LLP 130 Wood Street London EC2V 6DL Bankers HSBC 16 King Street London WC2E 8JF

Acting For Others 3

Welcome and overview from the Chairman 31 March 2025

This year has once again emphasised the importance of Acting for Others to our network of 14 member charities, and through them to the many hundreds of individuals who receive their support.

At a time when so many in our industry continue to face financial hardship our fundraising work remains relevant and urgently needed. We are proud to continue the legacy of our founders - Laurence Olivier, Noel Coward and Richard Attenborough - and to play a central role in ensuring that support reaches those who need it most. Acting for Others continues to be increasingly recognised as the go-to organisation for providing financial support to our Member Charities, through gifts in Wills and a variety of fund-raising projects.

We encourage anyone considering leaving a gift to the theatre community in their Will to do so through Acting for Others, helping to ensure that we can continue offering vital assistance to theatre professionals across the board in their times of need, and support the extraordinary work of our Member Charities long into the future.

We offer our tremendous thanks to those who have raised money for us in many different and imaginative ways, notably The West End Charity Football Club with their continued support through football matches and The Big West End Walk, now becoming an annual event.

"A Marvellous Party" charity gala evening at the Prince of Wales theatre, organised and hosted by the Noël Coward Foundation in November, celebrated the legacy of Noël Coward and raised £10,000 for Acting for Others. The event, featured a star-studded cast including our President, Dame Judi Dench and many more supporters. The performance marked the two-year long celebration of Noël Coward’s life and work, leading up to the 125th anniversary of Coward’s birth.

Bucket collections again took place in many theatres in October, thanks to the support of the theatre owners and the producers and casts of the productions, although again this year this was mainly in London, because so many regional theatres are still addressing their own financial challenges. With the help of card machines to supplement traditional buckets, this raised £79,185

The West End Flea Market took place in May 2024 in the churchyard and garden of The Actors’ Church, St Paul’s Covent Garden, and saw many West End productions hosting stalls and selling surplus props and imaginative souvenirs. We thank all of them, including all those who signed autographs, and everyone who so generously gave their time, providing the thousands who attended with a unique theatrical experience. So many of our colleagues in the profession throughout the West End come together for this, which doesn’t happen very often, to have a good time and raise money for us and our Member Charities. The event raised £84,490, a good increase over the previous year. There were many volunteers from Member Charities, although a few, sadly, were again unrepresented.

This year, we were fortunate to receive the balance of a significant legacy, which helped us to donate the total of £206,000 to our Member Charities, which although less than in recent years, provides an important supplement to their own raising activities and the income from their reserves or endowments, for which we can never be the sole substitute.

Sir Stephen Waley-Cohen

Co-Chair

Acting For Others 4

Report of the Trustees Year to 31 March 2025

The Trustees of Acting for Others present their statutory report together with the accounts for the year to 31 March 2025. The accounts have been prepared in accordance with the accounting policies on pages 13 to 14 of the attached financial statements and comply with the Charity’s governing document, applicable laws and the requirements of Statement of Recommended Practice “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 United Kingdom and Republic of Ireland (FRS 102).

History, objectives and activities of the Charity

The accounts accompanying this report are the second set of accounts of Acting for Others, a CIO registered with the Charity Commission on 5 May 2023, Charity Registration No. 1202961.

The predecessor charity, The Combined Theatrical Charities Appeals Council (Charity Registration No. 241279), was established for the purpose of furthering the work of the member charities and of any other charitable body admitted to the benefit of the Charity. That purpose was to raise and collect monies, investments and other property and to receive and accept any gift, legacy or devise, given or bequeathed or devised to the Charity or to the Trustees or Council.

With effect from 12 November 2024, the assets, liabilities and activities of The Combined Theatrical Charities Appeals Council (Charity Registration No. 241279) (the predecessor charity), were transferred to the charity.

Although the previous legacy charity is a separate legal entity to Acting for Others, these financial statements have been prepared under merger accounting in accordance with paragraphs 27. 12-27.13 Charities SORP FRS102 in recognition that the new legal entity is continuing the charitable purposes and beneficiaries of the previous entity. As such, the results of The Combined Theatrical Charities Appeals Council for the year to 31 March 2024 form the comparative period for the purposes of these financial statements.

Structure, governance and management

The Charity is based in the UK at the registered office as shown on page 3. The Charity currently has fourteen member charities and each Charity nominates two representatives to represent their charity at the Council meetings throughout the year. The representatives who served during the year are shown on pages 1 to 3. The Trustees of the Acting for Others are are elected every five years.

The Trustees conduct a risk assessment annually to review the major risks faced by the Charity. The risks are those of a major drop in fund-raising activities. The Charity does not make forward commitments, events and reductions in support would result in lower donations and support for the member charities and would not impact on the Charity's own finances.

The Trustees are insured under an indemnity policy.

Acting For Others 5

Report of the Trustees Year to 31 March 2025

Procedures and policy for grant making

The Trustees meet at least twice a year, as do the member charities. One meeting is to review and finalise the Accounts and consider any future activities. The second meeting is to consider the appeals from member charities. Trustees consider a variety of factors, including each appealing member Charity's own fund-raising, charitable expenditure, reserves, and any special factors which may apply. The Trustees meet occasionally to discuss other or related matters.

Objects and activities

The objects of the CIO are to further the work of the member charities by operating as an umbrella organization for charities operating in the theatrical profession by receiving monies donated for charitable purposes, including lifetime and testamentary donations, raising money or other funds for charitable purposes in such manner as the trustees see fit, and making donations to the members at such times and in such manner as the trustees may in their discretion think fit.

Fundraising events throughout the year from all our supporters including donations and royalties raised £92,802 in the year to 31 March 2025. We continue our efforts to make every theatre worker and theatre aware and to encourage them to make Acting for Others their Charity with unabated enthusiasm.

The Trustees confirm that they have complied with their duty in Section 17 of the Charities Act 2011 to have regard to the Charity Commission's general guidance on public benefit. The charitable purposes are realised through the activities noted above and the grant giving programme in the year.

Achievements and performance

Performance is based on the total amounts raised for all fundraising activities. Achievements is also based on the amounts distributed to the member charities and awareness raised within the industry of the work of the member charities. This year we were able to make grants to the member charities of £206,000.

Financial review, investment policy and reserves

A summary of the year’s result is given on the statement of financial activities (p10).

Total income for the year was £211,154, of which £79,186 was raised through bucket collections, fundraising events raised £88,490, investment income £323, royalties of £4,312 donations and legacies raised £38,843.

Total expenditure for the year was £324,566, of which £229,387 was spent on charitable activities and the remaining £95,179 on raising funds.

At 31 March 2025 the Charity had free reserves of £138,955.

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Report of the Trustees Year to 31 March 2025

Financial review, investment policy and reserves

Because the Charity distributes the majority of its income by way of grants to its member charities and retains only sufficient balance as reserves to provide working capital, this is not invested but kept at the Charity's bankers. The Charity encourages donations and legacies from former beneficiaries of its member charities as well as from members of the theatre profession and the general public.

Residual royalties made to Acting for Others, realised £4,312 this year.

A full list of fundraisers and donators can be found from page 17 of these financial statements.

Future plans and projects

As of 12[th] November 2024, the assets, liabilities and activities of The Combined Theatrical Charities Appeals Council (Charity Registration No. 241279), were transferred to the charity. The charity will continue the work of its predecessor charity.

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ report and accounts 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 Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the income and expenditure of the Charity for that period. In preparing these accounts, the Trustees are required to:

Acting For Others 7

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Independent examiner’s report to the trustees of Acting for Others Year to 31 March 2025

Independent Examiner’s Report to the Trustees of Acting for Others

I report to the trustees on my examination of the accounts of Acting for Others (the Charity) for the year ended 31 March 2025, which are set out on pages 10 to 17.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO’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 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

  3. 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.

Catherine Biscoe, Chartered Accountant Independent Examiner Buzzacott Audit LLP 130 Wood Street London EC2V 6DL

Date: 05 December 2025

Acting For Others 9

Statement of financial activities Year to 31 March 2025

INCOME AND EXPENDITURE
Notes		 2025
£		 2024
£
Income from:
Donations and legacies
Fundraising events
Bucket collections
Investment income
Royalties
Other donations and legacies
Total income
1
Expenditure on:
Raising funds
2
Charitable activities
3
Total expenditure
Net (expenditure)/ income/net movement in funds
Reconciliation of funds:
Fund balance brought forward at 1 April
Fund balance carried forward at 31 March		 38,843
88,490
79,186
323
4,312
—		 216,747
162,159
91,157
—
—
918

211,154		 470,981

95,179

229,387		 94,878
292,087
324,566 386,965
(113,412)
252,367		 84,016
168,351
138,955 252,367

All income and expenditure for the above two years was unrestricted.

On 12 November 2024 the assets, liabilities and activities of The Combined Theatrical Charities Appeal Council were transferred to Acting for Others (see note 9). There were no other recognised gains or losses other than those stated above. Year ended 31 March 2024 comparatives shown relate to The Combined Theatrical Charities Appeal.

The notes on pages 14 onwards form part of these accounts.

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Balanc• shael 31 March 2025 2026 2024 Notes Current Debtors Cash at bank in haTrJ 5.693 251.043 256,736 148.554 148,65¢ Cr•dltorn: amounts due wrthin ong year 19.5991 14.3691 138.966 252.367 Total n•t•Mgts 138,955 252,367 ofth• ¢h*rfty Unresirtt4d fund 138.9SS 252.367 Approvgd by the Board of Trnslegs on 1>K)￿>r and wgned on its behalf by Chairm Charity regislralion no. 1202￿1 The notes on pages 14 onwards fom) part of these ￿nts. Acling Fof Others 11

Principal accounting policies Year to 31 March 2025

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below.

Basis of preparation

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with 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 SORP (FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

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

Merger accounting

The assets, liabilities and activities of the predecessor charity were transferred to the new incorporated entity on 12 November 2024. Merger accounting has been applied in these financial statements in accordance with paragraphs 27. 12-27. 13 Charities SORP FRS102 in recognition that the new legal entity is continuing with the charitable purposes and beneficiaries of the previous entity. Consequently, the comparative figures presented in these financial statements relate to the predecessor charity for the year ended 31 March 2024, see note 9 for further detail.

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.

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. The trustees are of the opinion that once the charity commences activity, it will have sufficient resources to meet its liabilities as they fall due.

Critical areas of judgement or uncertainty

There are no other significant areas of judgement or key assumptions that affect items in the accounts other than those included within the accounting policies described below.

Cash flows

The Trustees have taken advantage of the disclosure exemption in respect of the requirements of Section 7 "Statement of Cash Flows" in preparing these accounts as permitted by FRS 102 and the Charities SORP (FRS 102) Update Bulletin 1.

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Principal accounting policies Year to 31 March 2025

Income

Income is recognised in the period in which the Charity is entitled to receipt and the amount can be measured with reasonable certainty.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure.

Expenditure

Charitable expenditure comprises grants which are provided for when approved by the Trustees, and support costs which are identifiable as wholly or mainly in support of the Charity's objectives based on the allocation of staff time and office resources.

Support costs are those costs which enable fund generator and charitable activities to be undertaken. Where activities incurred relate to more than one cost category, it is apportioned on the basis of staff time incurred.

Taxation

Acting for Others is a registered charity and, therefore, is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

Unrestricted funds

Unrestricted funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects.

Debtors

Debtors are recognised initially at fair value. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses.

Creditors

Creditors are recognised initially at fair value. Subsequent to initial recognition they are measured at amortised cost using the effective interest method.

Cash and cash equivalents

Cash and cash equivalents consist of cash on hand and balances with banks, and investments in money market instruments which are readily convertible, being those with original maturities of three months or less.

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Notes to the accounts Year to 31 March 2025

1 Donations and legacies

Donations and legacies
2025
Total funds
£		 2024
Total funds
£
Bucket collections
Fundraising events
Other donations & legacies
Royalties
Investment income		 79,186
88,490
38,843
4,312
323		 91,157
162,159
216,747
—
918
211,154 470,981

2 Expenditure on raising funds

Expenditure on raising funds
2025
£		 2024
£
Fundraising costs
Staff costs
Running costs (see note 3)
Publicity
Meetings and Travel
Professional Fees
Bank charges
Insurance
Storage costs		 29,953
36,480
7,500
6,547
2,232
7,938
1,455
2,294
780		 25,666
35,552
7,500
11,425
1,341
8,400
1,498
3,497
—
95,179 94,879

3 Expenditure on charitable activities

Expenditure on charitable activities
Grants to member charities 2025
£		 2024
£
Actors’ Children’s Trust
Dancers’ Career Development
Dance Professionals Fund
Denville Hall
Drury Lane Theatrical Fund
King George V Fund for Actors and Actresses
The Evelyn Norris Trust
The Royal Theatrical Fund (2024/25)
The Theatrical Guild
Safety Curtain
Royal Opera House Benevolent Fund
Theatre Chaplaincy
Running costs (as below)
Staff costs (as below)		 16,000
30,000
—
25,000
6,500
30,000
15,000
10,000
25,000
16,000
12,500
20,000		 20,000
35,000
5,000
30,000
8,000
35,000
18,000
35,000
30,000
20,000
15,000
25,000
206,000 276,000
7,500
15,887		 7,500
8,587
229,387 292,087

Office space and resources of £15,000 are charged by The Royal Theatrical Fund and are split in equal proportion between the cost of raising funds (note 2) the cost of charitable activities. Staff costs of £52,298 have been allocated across the two categories in the relevant proportion for 2025.

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Notes to the accounts Year to 31 March 2025

4 Staff costs

Staff costs
2025
£		 2024
£
Wages and salaries
National Insurance
Pension costs		 41,861
5,980
4,457		 29,948
4,091
1,513
52,298 35,552

The average number of staff during the year was 2 (2024 – 3) and no staff member received salary of more than £60,000 (2024 – none).

The key management personnel of the charity comprise the Trustees, who are not remunerated.

5 Trustee remuneration

No Trustee or Member of the Council received any remuneration or reimbursement of travel expenses (2024 – £nil) incurred in carrying out their responsibilities.

6 Debtors

Debtors
2025
£		 2024
£
Gift aid receivable — 5,693
— 5,693

7 Creditors: amounts due within one year

2025
£		 2024
£
Accruals
Trade creditors		 6,600
2,988		 3,900
469
9,588 4,369

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Notes to the accounts Year to 31 March 2025

8 Related party transactions

The Charity Chairman and Trustee, Sir Stephen Waley-Cohen, is also a Trustee of the Royal Theatrical Fund.

Staff employed by the Royal Theatrical Fund act as General Secretary and Director of Fundraising co-ordinator for the Charity.

During the year costs of £15,000 (2024: £15,000) were recharged by the Royal Theatrical Fund for use of office resources.

The Charity made a grant of £10,000 (2024: £35,000) to the Royal Theatrical Fund.

The Trustee Ben Searle is also a trustee of The King George V Fund for Actors and Actresses which received a grant of £nil (2024: £35,000).

The Trustee Dame Monica Mason is also a Trustee of Dance Professionals Fund which received a grant of £nil (2024 - £5,000).

The Trustee James Coombes is also a Trustee of Denville Hall which received a grant of £nil (2024 - £30,000).

The Trustee Petra Siniawski is also a Trustee of The Drury Lane Theatre Fund which received a grant of £6,500 (2024 - £8,000).

9 Transfer of activities, assets and liabilities

The activities, assets and liabilities of The Combined Theatrical Charities Appeals Council, Charity Registration No. 241279 (CTC) were transferred to Acting for Others, Charity Registration No. 120296 (CIO) by deed of transfer on 12 November 2024.

The net assets transferred on 12 November 2024 comprised:

£
Cash at bank and in hand
Creditors: amounts falling due within one year		 306,875
(3,600)
303,275
CTC pre
merger
£		 CIO pre
merger
£		 CIO post
merger
£		 Combined
total
£
Total income
Total expenditure
Net income/(expenditure)
Net movements in funds		 110,979
(60,070)
50,909		 —
—
—		 100,175
(254,496)
(154,321)		 211,154
(324,566)
(113,412)
50,909 — (154,321) (113,412)

Acting For Others 16

Notes to the accounts Year to 31 March 2025

A FULL LIST OF FUNDRAISERS AND DONATORS

Katie Barnes Mrs A Browell Mark Curry – Backstage Curry Podcast Delfont Mackintosh Theatres Eimear Gallagher OnBook Theatre Ltd - Ian Nicholas & Jason Moore The Mackintosh Foundation The West End Charity Football Club The Noel Coward Foundation Musical Con Mary Tyrrell Place & Patrick Place

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