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2025-06-30-accounts

Charity registration number: 1207535

ST JOSEPH'S PLAYERS TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 20 MARCH 2024 TO 30 JUNE 2025

Addition Accounting Services Limited

St Joseph's Players Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 11

St Joseph's Players Trustees' Report For the Period 20 March 2024 to 30 June 2025

The trustees present their report and the financial statements for the period ended 30 June 2025.

Objectives and Activities

Aims and Objectives

The charity's objects for the public benefit, to advance the dramatic arts through the provision of an amateur dramatics society in Leigh, Lancashire.

The charity achieves its objects by performing plays during the year.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The trustees are aware of the Charities Commissions guidance on public benefit. The charity is open to all regardless of religion, race and gender.

Significant Activities

The charity has taken over the lease of the Hsll in this last financial period and also become an Incorporated Charity

Achievements and Performance

Main Achievements

The year has regular productions with good ticket sales.

The Trustees have taken over the lease of the hall and many repairs and improvements have been carried out. More work is planned for the future of the hall.

The Trustees are pleased that the charity has made a reasonable profit for the year.

Financial Review

Financial Position

The committee are pleased with the results for the year given the general cost of living pressures on personal spending. At the start of the year, the charity had reserves of £44,836, transfer from the unincorporated charity. During the year the reserves increased by £46,061.

At the end of the year, reserves were £90,897.

The charity has no formal policy for holding reserves. It is mindful of its fiduciary responsibility and tries to maintain reserves to at least cover 6 months of costs. Some of the reserves will be used to repair and develop the building.

All reserves are unrestricted.

Reference and Administrative Details

Trustees

Mrs K Collier Mrs D Connolly Miss V Dixon Mr J Dowsett Mrs P Dowsett Mr M Evans Miss G Fitzsimmons Mr K Gerrard Mr P Jameson Mr T McCabe Mrs C Nash Mrs P Nevell Mrs C Tennant Mrs D Wood

Page 1

St Joseph's Players Trustees' Report (continued) For the Period 20 March 2024 to 30 June 2025

Charity Number

1207535

Independent Examiner

Addition Accounting Services Limited ACCA Addition Accounting Services Limited First Floor 53 Lord Street Leigh Lancashire WN7 1BY

Page 2

St Joseph's Players Trustees' Report (continued) For the Period 20 March 2024 to 30 June 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr J Dowsett Trustee 26/09/2025

Page 3

St Joseph's Players Independent Examiner's Report to the Trustees of St Joseph's Players For the Period 20 March 2024 to 30 June 2025

I report to the trustees on my examination of the accounts of St Joseph's Players (the Trust) for the period ended 30 June 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents 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.

Addition Accounting Services Limited ACCA 25/09/2025 First Floor 53 Lord Street Leigh Lancashire WN7 1BY

Page 4

St Joseph's Players Statement of Financial Activities For the Period 20 March 2024 to 30 June 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Other trading activities
4
Investments
5
Other
6
EXPENDITURE ON:
Raising funds
8
NET INCOME
Extraordinary items
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
16
30 June
2025
Unrestricted
funds
£
89,846
11,415
219
4,884
106,364
(59,485)
46,879
44,836
91,715
-
91,715

The notes on pages 7 to 10 form part of these financial statements.

Page 5

St Joseph's Players Statement of Financial Position As At 30 June 2025

Notes
FIXED ASSETS
Tangible Assets
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
15
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
16
On behalf of the board
Mr J Dowsett
Trustee
25/09/2025
30 June
2025
Unrestricted
funds
£
24,664
24,664
350
1,798
65,503
67,651
(600)
67,051
91,715
91,715
91,715
91,715

The notes on pages 7 to 10 form part of these financial statements.

Page 6

St Joseph's Players Notes to the Financial Statements For the Period 20 March 2024 to 30 June 2025

1. General Information

St Joseph's Players is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1207535. The principal address is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Income is recognised on a receipts basis.

The main source of income is from ticket sales for productions and grant received for repair of building. Grants are recorded in the year of receipt. Investment income is recorded in the year of receipt.

2.3. Resources Expended

Expenditure is recorded when goods and services are paid for.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slowmoving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Grants
30 June 2025
Unrestricted
funds
£
65,746
24,100
89,846

Page 7

St Joseph's Players Notes to the Financial Statements (continued) For the Period 20 March 2024 to 30 June 2025

4.
Income from Other Trading Activities
Membership subscriptions
Fundraising events
Shop income
5.
Investment Income
Bank interest receivable
6.
Other Income
Rental and other income from property
7.
Net Income/(Expenditure)
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
8.
Analysis of Expenditure
Activities
undertaken
directly
Support costs
(see note 9)
£
£
Raising funds
16,914
42,571
30 June 2025
Unrestricted
funds
£
1,280
8,458
1,677
11,415
30 June 2025
Unrestricted
funds
£
219
30 June 2025
Unrestricted
funds
£
4,884
30 June 2025
£
5,799
30 June 2025
Total
£
59,485

Page 8

St Joseph's Players Notes to the Financial Statements (continued) For the Period 20 March 2024 to 30 June 2025

9.
Support Costs
Premises expenses
General administration
Depreciation
10.
Independent Examiner's Remuneration
Independent examination of the financial statements
11.
Average Number of Employees
Average number of employees during the period was: NIL
12.
Tangible Assets
Cost
As at 20 March 2024
Additions
As at 30 June 2025
Depreciation
As at 20 March 2024
Provided during the period
As at 30 June 2025
Net Book Value
As at 30 June 2025
As at 20 March 2024
13.
Stocks
Stock
14.
Debtors
Due within one year
Other debtors
30 June 2025
Raising funds
£
32,491
4,281
5,799
42,571
30 June 2025
£
1,200
Fixtures &
Fittings
£
25,067
10,410
35,477
5,014
5,799
10,813
24,664
20,053
30 June 2025
£
350
30 June 2025
£
1,798

Page 9

St Joseph's Players Notes to the Financial Statements (continued) For the Period 20 March 2024 to 30 June 2025

15. Creditors: Amounts Falling Due Within One Year

15.
Creditors: Amounts Falling Due Within One Year
Accruals and deferred income
16.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 20 March
2024
£
-
Income
£
106,364
Expenditure
£
(14,649)
30 June 2025
£
600
As at 30 June
2025
£
91,715
- 106,364 (14,649) 91,715
  1. Transactions with Trustees

During the period the expenses reimbursed to the trustees or paid directly to third parties were as follows:

30 June 2025 £

18. Related Party Disclosures

Page 10

St Joseph's Players Detailed Statement of Financial Activities For the Period 20 March 2024 to 30 June 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Admissions
Grants
Other trading activities
Membership subscriptions
Fundraising events
Bar income
Investments
Bank interest receivable
Other
Hall hire
EXPENDITURE ON:
Raising funds
Purchases
Cost of raising funds type A
Closing stock - finished goods
Repairs and maintenance
Cleaning
Premises insurance
Other premises costs
Printing, postage and stationery
Telephone
Independent examiner's fees
Legal fees
Bank charges
Sundry expenses
Depreciation
NET INCOME
30 June 2025
Total
funds
£
16,588
49,158
24,100
89,846
1,280
8,458
1,677
11,415
219
219
4,884
4,884
106,364
(2,168)
(15,096)
350
(27,065)
(575)
(959)
(3,892)
(319)
(130)
(1,200)
(1,705)
(102)
(825)
(5,799)
(59,485)
(59,485)
46,879

Page 11