**Charity number: 227035** 

## **TONBRIDGE THEATRE AND ARTS CLUB** 

# **MANAGEMENT COMMITTEE REPORT AND UNAUDITED FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 JULY 2025** 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **CONTENTS** 

||Page|
|---|---|
|Reference and administrative information|1|
|Report of the Management Committee|2|
|Report of the Independent Examiner|11|
|Statement of financial activities|12|
|Balance sheet|13|
|Notes to the financial statements|14|





## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REFERENCE AND ADMINISTRATIVE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

|**Management Committee / Trustees:**|Mr Phil Porter, Chairman/House Manager (Elected 2023)|
|---|---|
||Mr Nick Blessley, Hon Treasurer (Elected 2024)|
||Mrs Caroline Candler, Secretary (Resigned 31 August 2025)|
||Mrs Sandra Barfield, Chairman of Drama Committee (Elected 2024)|
||Mrs Maggie Hoiles, Public Relations (Elected 2024)|
||Mr Paul Simons, Membership Secretary (Resigned 24 November 2024)|
||Mr Ian Tucker-Bell (Elected 2023)|
||Mrs Kate Robbins (Elected 2023)|
||Mr Ian Burns (Elected 2024)|
||Mrs Hania Simons (Elected 2024)|
||Mr Barry Nicholls (Elected 2024)|
||_Ex Officio:_|
||Mr Jason Lower, Youth Theatre Director (Appointed 2024)|
||Mrs Jo Pierce, Wardrobe Representative (Appointed 2024)|
||Mr Anthony Pegg, Chairman of the Art Group (Appointed 2024)|
||Mr John Hall, Chairman of the Art Group (Resigned 24 November 2024)|
||_Co-Opted:_|
||Mrs Elizabeth Portlock (Resigned 24 November 2024)|
||Mr Derek Rose (Co-opted 2024)|
||Ms Mandy Hulston(Co-opted 2024)|
||Mr Bob Maddison (Co-opted 2024)|
|**Charity registered number:**|227035|
|**Principal office:**|The Oast Theatre|
||London Road|
||Tonbridge|
||Kent|
||TN10 3AN|
|**Bankers:**|HSBC Bank plc|
||100 High Street|
||Tonbridge|
||Kent|
||TN9 1AN|
|**Independent Examiner:**|J Mathieson FCA|
||Lindeyer Francis Ferguson Limited|
||North House|
||198 High Street|
||Tonbridge|
||Kent|
||TN9 1BE|



1 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

The members of the Management Committee present their Annual Report, together with the Financial Statements for the year ended 31 July 2025. The Management Committee confirm that the Annual Report and Financial Statements of the charity comply with the current statutory requirements, the requirements of the governing document and 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) (Charities SORP (FRS 102)). 

## **Structure, governance and management** 

The Tonbridge Theatre and Arts Club was registered as a charity on 8 October 1964 and is governed by its Club Rules. It is a non-professional organisation managed by a committee of 16 members. 

The Club incorporates an Art Section, meeting weekly, and two active youth groups – the Hoppers for young people aged 8 to 13, and the Youth Theatre, for those aged 14 to 19. 

The Club is a member of The Little Theatre Guild of Great Britain. 

Membership of the Club is open to everyone and is offered regardless of race, creed, colour, gender, sexual orientation or political persuasion. Club members pay an annual subscription, and all functions connected with running the Club and the theatre are carried out by them on a completely voluntary basis. There are no paid employees. Theatre performances are open to the public but Club members can purchase seats at advantageous rates. 

The Treasurer and Secretary are elected annually. The Management Committee members are elected to serve for two years; co-opted members serve until the next AGM. The Chairman, Vice Chairman and other officers are elected by and from Management Committee members. 

All members are eligible to stand for election to or be co-opted onto the Management Committee. By convention, all members of the Management Committee are required to become Trustees. 

The Youth Theatre Director and Wardrobe Representative are appointed annually by the Management Committee. The Chairman of the Art Section is elected annually by members of the Art Section. 

## **Objectives and activities** 

The objects of the Club are to promote the advancement and improvement of general education in relation to all aspects of the arts, drama, music and painting, and to develop public appreciation of such arts. 

These objects are achieved through a programme of drama productions staged over a season that runs for approximately ten months and art classes and exhibitions throughout the year. 

In setting the objectives for the year, the Management Committee has had due regard to the Charity Commission’s guidance on public benefit. 

2 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **Chairman’s Report 2025** 

Once again, the Oast Theatre has had a very successful year, both culturally and financially. There were several sell-out shows and some almost sold-out shows. The Janet Young Studio (JYS) productions continued to be very popular, offering the unusual and the unpredictable. 

In early 2025, the JYS had ceiling rails installed to support five LED lights. It was also given a new sound system. All the equipment is independent of the main theatre, giving technical autonomy for all JYS productions. Further lighting improvements will follow when funds allow. 

Also in early 2025, the theatre received, on long term loan, some moving head wash lights. These came from the London production of “The Lion King”. They were surplus to requirements as the London theatre was upgrading its lighting. The first pair of these lights was recently installed on our lighting grid. Other pairs will be installed soon. 

As said at the start of the report, the theatre is financially very secure, so much so that in early 2025 there was a surplus over normal contingencies of approximately £60K. In order to make best use of this sum, an Investment Planning Group was created. Its remit was to review areas that might require maintenance or investment. Twenty-seven such areas were identified. One of these, improving air conditioning was earmarked for immediate attention. The air conditioning programme is under way, concentrating on the JYS, the dressing rooms and the technical box. 

The cladding in the “tunnel” was time expired and prone to falling from the metal girders. This posed a danger to anyone underneath.  All the cladding was replaced.  A drone identified some problems with sections of the Roundel roof.  Repairs will be done in September. Renovation of the lift side fire escape, started in July, and is a work in progress. 

Certain issues refuse to go away. One is the reluctance of our audiences to attend shows that are new or challenging. Remember, even “Macbeth” was new once - and now see where it is. Recruiting and retaining volunteers is another bugbear, especially in the area of technical expertise. The technical team decided to be proactive on this issue and, way back in the Spring, began organising a full day induction course. It will be held on September 6[th] 2025. Organising any event, as you can appreciate, takes time, effort and persistence. The theatre extends its thanks to the technical team for its determination to succeed. 

The Marketing Team goes from strength to strength, seizing any opportunity to make our presence known in the wider community. For example, extensive use has been made of Facebook and Instagram. As far as Facebook is concerned the theatre has 1,367 followers. During the season there were 9,832 visits to our page with 6,104 content interactions: that is “likes, comments, shares”. On Instagram we have 821 followers with visits 939 and content interaction 667. It is pleasing to note that the number of followers on our social platforms has increased dramatically over the last year. 

The Marketing team also created a dynamic display at the Lions Fete. The Sociable Committee arranged an impressive display at the 80[th] Anniversary of VE Day. The presence of both groups was very well received. The theatre thanks all those who supported these events. 

To celebrate the end of our 2024-2025 season the Marketing Team organised an afternoon “Wrap” party, as a thank you to the unseen who keep our theatre running. The party was delivered mainly by members of the Sociable Committee. It was a great success. 

All the photographs in the auditorium were replaced. 

3 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

In Autumn 2024 the theatre joined the TN card scheme. The Oast Theatre was awarded runner-up in the Creative Business Award Category at the Tonbridge Business Awards. This award recognises the contribution The Oast Theatre makes to our local community as part of the creative industry. 

After thirteen years of dedicated effort, Peter Galbraith is finally relinquishing his responsibilities for the organisation of the furniture store. Over time the furniture store has extended considerably and made more demands on Peter’s time and expertise.  The theatre extends its heartfelt thanks to him. 

As always, the theatre thanks all those who, in any capacity, keep the theatre vibrant, dynamic and professional. 

Finally, the Oast thanks the Management Committee for its support this season. 

## **Drama Report** 

## September 

“Brainstorm”, created by Company Three, in collaboration with Ned Glasier, Emily Lim and Professor Sarah-Jayne Blakemore. This was a Youth Theatre presentation directed by Jason Lower. The play explores the workings of the teenage brain.  A thought-provoking and occasionally emotional production. 

## October 

“God of Carnage” by Yasmina Reza, directed by Fiona Dunn. The play is about two sets of parents: the son of one couple has hurt the son of the other couple at a public park.  The parents meet to discuss the matter in a civilised manner, but the resulting exchange is anything but civilised.  The cast of four were a delight to watch as their irrational behaviour became more rancorous as the play progressed. 

## November 

“No Man’s Land” by Harold Pinter directed by Andy Taylor. Four excellent actors delivered a play that was a joy to watch, as they brought out the comedy that is an essential part of this play. 

JYS “An Englishman Abroad” by Alan Bennett, performed and directed by Paul Doust and Rachel De Silva. This play is an exchange between the spy, Guy Burgess and the actress Coral Browne. This was a beautifully staged, memorable production. 

## December 

“The Arabian Nights” by Dominic Cooke, directed by Sandra Barfield. This was a fantastic evocation of the mysteries of The Orient.  The set was a joy to look at, beautifully and delicately lit. 

## January 

JYS “Studio Plays” by Agatha Christie, directed by Sandra Barfield. This was a superb recreation of a time when elegance reigned supreme.  Its amazing success was due to Andy Leggatt, Musical Director, and the wonderful singing group. 

## February 

“Titternick” a musical written and directed by Ian Tucker-Bell. This was an entertaining and pacy musical presentation.  The set was excellent. The ship sank to perfection and the crochet dance was “a hoot”. 

4 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

JYS Double bill, “Ted” written by Ian Tucker-Bell and “Ghosts of Bedlam” by Arthur Aldrich. Ted, a music teacher, meets, after a fifteen-year absence, an ex-pupil, Paul. Through the shared language of music, the friendship between the two begins to flourish. 

“Ghosts of Bedlam”: Royston is commissioned to film a documentary contrasting old-style health care with the improvements 1990s care in the community has brought. His meeting with Molly, an ex-inmate of a mental hospital, changes his attitudes towards mental health care. 

## March 

“Green Forms” and “A Lady of Letters” by Alan Bennett directed by Mandy Hulston. Both plays are tragic in their own way, with characters drifting through their lives, concerned with the unimportant. The emptiness and futility inherent in these plays was well-caught by all involved. 

“Beryl” by Maxine Peake, directed by Phil Porter. The story of the amazing cyclist Beryl, presented by four energetic actors playing numerous parts at break-neck speed. The back projections and videos were a vital and vibrant part of the production. 

## April 

The Youth Theatre. Grimm 2: A Second Set of Grimm Tales by Philip Pullman adapted by Philip Wilson, directed by members of The Oast Youth Theatre. A thoroughly enjoyable presentation as we revisited the magic and wonder of the original Grimm Tales. 

## May 

“Silver Lining” by Sandi Toksvig directed by Helen Thorpe. An endearing play set in an old people’s home, with many comic moments and excellent characterisations from the cast. The clever use of tables pushed together to create a boat made for an excellent and dynamic ending to the play. 

JYS Double bill “Constellations” by Nick Payne, directed by Fiona Dunn and “Other Minds” written and directed by Phil Holden. In “Constellations” the meeting of a physicist and a beekeeper leads to romance. 

“Other Minds” was a thought-provoking play about a husband-and-wife relationship. 

## June 

The Hoppers’ Show: “Lost and Found” written and directed by Phil Burns. As always, full of infectious enthusiasm and energy. 

“Visitors” by Barney Norris: directed by Phil Holden. This was a heartwarming, poignant love story. An aging couple find their lives complicated by the wife’s onset of dementia. They also have other domestic issues to contend with. All four characters were sympathetically portrayed. 

## July 

“Death of a Salesman” by Arthur Miller, directed by Sandra Barfield. A superb cast told the story of Willy Loman, a salesman living a delusional existence.  This classic of American drama was grippingly presented against a superb set. 

Southern Counties Drama Festival. The Oast entered “Ted” written by Ian Tucker-Bell and directed by Nick Blessley. Original music was composed by Ian Tucker-Bell. Ted: Bob Brown, Paul: Ian Tucker-Bell and Delivery driver: Nick Blessley. 

5 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **Hoppers Report** 

This season, Hoppers has run as two groups, giving more children the opportunity to join while still keeping each group small enough to ensure plenty of stage time and individual attention. The arrangement has worked wonderfully, with both groups building strong friendships, developing their skills, and bringing huge amounts of enthusiasm to every session. Numbers across the two groups have remained healthy, with a few changes as some children moved on and new members joined. Hoppers remains very popular and often oversubscribed. 

Over the year, both groups have enjoyed our fortnightly workshops—developing drama skills and confidence, creating a TV-inspired episode, learning about lighting, and workshopping ideas for our Summer Show. 

Our Summer production, _Lost and Found_ , followed three ordinary children—Ben, Lily, and Maggie—who stumble upon two mysterious suitcases at a quiet train station. What begins as boredom quickly spirals into a magical journey through a series of strange and fantastical worlds. As they open the cases, each object inside transports them into a new story: a kingdom of bumbling princes, a grand manor hiding a murder mystery, a high-tech hostage crisis, a pirate island full of misfits, and even a surreal Princess Boot Camp. Along the way, the trio must solve problems, return lost items to their rightful owners, and discover courage, friendship, and resourcefulness in the face of chaos. 

This was an especially memorable year as it was one of the groups’ very first performances at the Oast Theatre — and they did an amazing job! Both casts brought incredible energy, creativity, and teamwork to the stage, making each performance a real joy to watch. 

We would like to say a huge thank you to Jason for arranging the chaperones, Derek & Bob for helping with the lighting, and all the Playgroup for building the set — we couldn’t have a show without them! 

## **Youth Theatre Report** 

The group, which is for ages 13-18, produced two productions. 'Brainstorm' by Emily Lim, Ned Glasier and the show's cast, was an examination of the teenage brain and used the words of the young cast. It was assistant directed by two returning OYT members, Nat Holmes and Gracie Douglas, to whom we are indebted. The second production, 'The Three Musketeers' by John Nicholson and Le Navet Bete, was delayed due to cast illness, from January to April. It was assistant directed by another former OYT member, Luke Morrison, who will be directing one of the group's shows in the coming season. 

Alongside shows, the group had its annual Residential at Wilberforce, many workshops across the year, and social events in collaboration with Trinity Youth Theatre, including two Overnight Cinemas. 

## **Art Group** 

The Art Group continues to meet throughout the year on Tuesday afternoons between 1.30 and 3.30pm in the Oast Art Room. We are of mixed ability, but most of us have been painting for a while. All are welcome. In the Lounge Bar, the Artist of the Month exhibition features work by artists in the Oast community. Many works exhibited in the Bar are for sale and we try to ensure that they are changed regularly. We are all members of the Oast Theatre. Anyone interested in joining the group should contact chairman Tony Pegg, contact details on the website. 

## **Technical Group and Security** 

The Oast technical team have provided lighting, sound and video to meet the high standard and diversity of our productions. Our members have designed, rigged and operated for all these disciplines. They have made good use of the technology we have invested in, such as moving lights and upgraded AV computer. 

6 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

The technical team, with support from the marketing team, are planning a major training event in September 2025. This has been advertised both to members and non-members in an attempt to attract people to try the various technical areas of the theatre. Early results have been positive for the number of people signing up to attend. 

The Oast Workspace continues to play a central part of the Oast’s processes and digital archive. 

As part of our programme of continual improvement to our capabilities, this year we have: 

- Renewed and upgraded our broadband connection, data and WIFI network. This has vastly improved the speed and coverage throughout the theatre and barn, as well as improving our security capabilities. 

- We have made improvements to our physical security systems and monitoring to ensure this meets our current requirements. Despite a few teething troubles, this is all working fine now. 

- Theatre style lighting and sound has been installed in the JY Studio to help improve our performances there. It is planned to enhance the lighting further next season. 

- It is also planned to install some additional second-hand moving lights the theatre has been donated, providing us with additional flexibility. The installation of these has been on hold until we have had our tri-annual load testing this August. 

## **Wardrobe Report** 

The wardrobe team covers hiring out costumes, working in the wardrobe and costuming our shows. 

We are open for hiring on two Sundays in the month and every Monday morning. These sessions have been very busy this year. Schools, other societies and individuals book in to these sessions. 

We have a great team working in the wardrobe on Monday and Wednesday mornings, repairing and making costumes, ironing, keeping the wardrobe tidy and altering costumes for the shows. 

As usual we have costumed all our shows this year involving a range of periods. 

Many thanks to everyone for their enthusiastic contribution 

## **Props and Furniture Hire** 

Hires this year are similar to last year. Schools still have limited budgets for prop hires for their productions. 

We continue to receive donated items which we photograph before putting away, ready to be used on the Oast stage or hired out to other societies and schools. We’re always willing to assist Oast directors and their props people on the suitability of particular props. 

After 13 years, Peter Galbraith is stepping down from looking after the furniture stores at the end of August but he and Valerie will continue to look after props. 

## **Social Committee Report** 

The first event of the season was our regular trip to Chichester Festival Theatre in August; despite the slow take up of tickets we eventually sold them all. The show, ‘Oliver’, was well worth the effort - quite the best production we had seen at Chichester, and we have seen many really good ones. The show went on to the West End with very good reviews. We wait to see what the 2026 season has to offer. 

7 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

September saw the revival of the Great Oast Quiz, involving all the Social Committee and quite a few others. As popular as ever, with teams in the Janet Young Room and in the bar downstairs, it demanded much hard work and preparation and brought out many people’s surprisingly competitive side, and made a good profit for the club, too. 

Hard on the heels of the Quiz, in October we were delighted to welcome the Brothers Broke, for one night’s wallowing in the music of Bob Dylan and John Lennon. The ‘brothers’ were charming and entertaining and gave us a brilliant evening. 

In November, Paul Doust visited (remember his hilarious one-man show ‘Lady Bracknell’s Confinement’?), this time with three performances of Alan Bennett’s ‘An Englishman Abroad), and this was followed by our usual Christmas lunch extravaganza with the Monday and Wednesday workers. 

The social committee very much appreciate the support of all those who have helped with these events. 

## **Membership Report** 

|**Membership Report**|||
|---|---|---|
||2023-2024|2024-2025|
|Season TicketHolders|66|61|
|LifeMembers|11|11|
|LifeMemberswithSeason Tickets|6|6|
|Annual members<br>Associatemembers|437<br>10|432<br>11|
|Total|530|521|



Membership numbers, at the end of July, remained almost the same as at the end of July 2024, with only slight decreases in Annual Membership and Season Tickets. The fall in Season Tickets is partly due to some members not being able to physically get to all of the productions anymore and just wanting to buy tickets to particular shows.  Looking at the ticket sales data for this year the average member bought 6 tickets per year, and the average audience comprises 35% members and 65% non-members. 

With some discussions held with the Marketing team in the last quarter of 2024, it was decided that as well as the renewal reminder in June and July’s Oast Notes, and an email to members in July, that two further reminder emails would go out, one in October and one in March, the March email offering a discount. 

A £10 fee reduction was agreed, from the 1[st] April to 31[st] July, mainly for those actors and volunteers needing to become a member for the last few shows of the season; but it also promoted membership, as the information was emailed to all lapsed members from 2021 – 2024. The offer was only taken up by a small number, but it was well received in that it took on board the concerns of members involved in the later shows. The extra promotion prompted some members who hadn’t renewed in several years, to think again about so doing. 

Comms went out to members in July this year, to remind them to check that their standing orders or BAC payments were for the correct amount, if paying that way. There have still been some incorrect fee payments in this season’s subs. It can take some time to contact people for refunds. 

Discussions are currently taking place about a new membership system: one that could potentially do the thing everyone is crying out for: an auto renew option! Until that time, renewing online is a necessary part of completing membership each year. It makes sure we hold up-to-date details of the membership. This is a legal requirement. Without your online update, the system won’t recognise you as a ‘current’ member, regardless of your payment. Any volunteering preferences are also reflected in the volunteer lists used to contact people to assist with a show, so again, checking your details and renewing online once a year is important to make sure these are right. 

8 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

I am unfortunately having to step down as Membership Secretary after a year in post, due to family commitments and increased responsibilities in my day job. It has been my pleasure to play a small part in helping the Oast provide art and performance for the community of Tonbridge. 

## **Financial review** 

The results of the Club for the year are shown on page 12. The Balance Sheet on page 13 shows that the Club had total funds at 31 July 2025 amounting to £1,250,758 (2024: £1,211,647). This is mainly represented by fixed assets held for the Club’s use of £1,054,790 (2024: £1,039,690). The balance of £195,968, which represents the Club’s free unrestricted funds, relates primarily to cash at bank and in hand of £77,884, long term cash deposits of £85,000 and stock of £32,268. 

## **Policy on reserves** 

The Management Committee has agreed that it is prudent to have available a sum in reserves equivalent to approximately 6 months of the annual support, premises and utility costs, i.e. the costs which would be incurred if the theatre ceased operating. This is estimated to be approximately £44,000. This will fund any unexpected large drop in income and/or large increase in running costs. The policy is achieved by ensuring that free unrestricted reserves (that is, unrestricted funds not represented by fixed assets) are at least equal to approximately 6 months’ running costs. 

At the balance sheet date, free unrestricted reserves were well in excess of this amount _._ Funds in excess of the reserves are available to meet operational expenditures and for investment. 

## **Statement of Trustees’ responsibilities** 

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations. 

Charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity 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 its surplus or deficit 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 in the Charities SORP (FRS 102); 

- make judgments and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. 

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

9 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE MANAGEMENT COMMITTEE** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

This report was approved by the Management Committee on 17 November 2025 and signed on its behalf by: 

## **Phil Porter Chairman** 

10 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **REPORT OF THE INDEPENDENT EXAMINER** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **Independent examiner’s report to the Management Committee of Tonbridge Theatre and Arts Club (“the Club”)** 

I report to the Management Committee on my examination of the accounts of the Club for the year ended 31 July 2025. 

## **Responsibilities and basis of report** 

As the Management Committee of the Club, 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 Club’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 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 Club 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 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. 

Date: 17 November 2025 

J Mathieson FCA 

## **Lindeyer Francis Ferguson Limited** 

North House 198 High Street Tonbridge Kent TN9 1BE 

11 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

|**Note**<br>**Income from:**<br>Donations and legacies<br>**3**<br>Other trading activities<br>**4**<br>Charitable activities<br>**5**<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>**6**<br>Charitable activities<br>**7**<br>**Total expenditure**<br>**Net income**<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**<br>**14**|**2025**<br>**_Unrestricted_**<br>**_funds_**<br>**£**<br>8,074<br>63,316<br>83,834<br>2,853<br>158,077<br>17,737<br>101,699<br>119,436<br>38,641<br>**38,641**<br>1,211,647<br>**1,250,288**|**2025**<br>**_Restricted_**<br>**_funds_**<br>**£**<br>5,000<br>-<br>-<br>-<br>5,000<br>-<br>4,530<br>4,530<br>470<br>**470**<br>-<br>**470**|**2025**<br>**_Total_**<br>**_funds_**<br>**£**<br>13,074<br>63,316<br>83,834<br>2,853<br>163,077<br>17,737<br>106,229<br>123,966<br>39,111<br>**39,111**<br>1,211,647<br>**1,250,758**|**2024**<br>**_Total_**<br>**_funds_**<br>**£**<br>14,211<br>64,134<br>83,692<br>1,316|
|---|---|---|---|---|
|||||163,353|
|||||18,163<br>101,538|
|||||119,701|
|||||43,652|
|||||**43,652**<br>1,167,995|
|||||**1,211,647**|



12 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **BALANCE SHEET** _**AS AT 31 JULY 2025**_ 

|**Note**<br>**Fixed assets**<br>Tangible assets<br>**11**<br>Long term cash deposits<br>**Current assets**<br>Stocks<br>Debtors<br>**12**<br>Cash at bank and in hand<br>**Current liabilities**<br>Creditors: amounts falling due within one year<br>**13**<br>**Net current assets**<br>**Total net assets**<br>**The funds of the charity**<br>Restricted funds<br>Unrestricted funds<br>**Total charity funds**<br>**14**|**2025**<br>**2025**<br>**£**<br>**£**<br>1,054,790<br>85,000<br>32,268<br>16,112<br>77,884<br>126,264<br>( 15,296)<br>**110,968**<br>**1,250,758**<br>470<br>1,250,288<br>**1,250,758**|**As restated As restated**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>1,039,690<br>75,000<br>31,287<br>18,776<br>66,462<br>116,525<br>( 19,568)<br>**96,957**<br>**1,211,647**<br>-<br>1,211,647<br>**1,211,647**|**As restated As restated**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>1,039,690<br>75,000<br>31,287<br>18,776<br>66,462<br>116,525<br>( 19,568)<br>**96,957**<br>**1,211,647**<br>-<br>1,211,647<br>**1,211,647**|
|---|---|---|---|
|||||
||||**1,211,647**|
||||-<br>1,211,647|
||||**1,211,647**|



The financial statements were approved by the Management Committee on 17 November 2025 and signed on their behalf by: 

**Phil Porter Chairman** 

**Nick Blessley Treasurer** 

13 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **1 Status** 

Tonbridge Theatre and Arts Club is a charitable organisation registered in England and Wales, governed by its Club Rules and managed by a committee of members. The address of the principal office is The Oast Theatre, London Road, Tonbridge, Kent TN10 3AN. 

## **2 Accounting policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## **2.1 Basis of preparation of financial statements** 

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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

Tonbridge Theatre and Arts Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

There are no material uncertainties about the charity's ability to continue operating, and so the going concern basis of accounting has been adopted. 

The financial statements are presented in pounds sterling and rounded to the nearest pound. 

## **2.2 Income** 

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds. Legacies are recognised when probate has been granted, the executors have established that there are sufficient assets in the estate to pay the legacy, and any conditions attached are within the charity's control or have already been met. For bank interest, this is recognised when the charity has entitlement to the interest receivable. 

Income from other trading activities is recognised at the date of sale. Subscriptions income received in advance is accounted for as deferred income. 

Income from charitable activities comprises box office and season ticket income. Box office income for a particular production is recognised in the period in which the production takes place. Season ticket income received in advance is accounted for as deferred income. 

## **2.3 Expenditure** 

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. 

Expenditure has been classified under headings that aggregate all costs related to the category. 

Costs of charitable activities are those costs, including support costs and irrecoverable VAT, relating to the operation of the Oast Theatre. 

14 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **2 Accounting policies - continued** 

## **2.4 Fund accounting** 

The general fund is an unrestricted fund which is available for use at the discretion of the Management Committee in furtherance of the general objectives of the charity and which have not been designated for other purposes. 

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

## **2.5 Tangible fixed assets and depreciation** 

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

Fixtures, fittings & equipment - 10% to 20% straight line Freehold property - lean-to over 30 years straight line Freehold property - platform lift over 20 years straight line Freehold property - boiler over 20 years straight line Freehold property - tunnel cladding over 20 years straight line 

No depreciation is provided on the Oast Theatre because any charge is considered to be immaterial due to the long useful economic life and high residual value of the property. 

## **2.6 Stock** 

Stocks are stated at the lower of cost and estimated selling price less costs to sell. 

## **2.7 Cash and cash equivalents** 

Cash at bank and in hand includes balances held in instant access accounts or cash held on deposit with an initial maturity of approximately three months or less to meet short-term cash commitments as they fall due. 

Long term cash deposits held solely for investment purposes are classified as fixed asset investments on the Balance Sheet. 

## **2.8 Financial instruments** 

The charity only has financial instruments of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value or, if due after more than one year, at amortised cost. 

## **2.9 Prior year restatement** 

In the prior year, an amount of £75,000 was included within current assets in cash at bank and in hand. This has been reclassified to long term cash deposits as the funds are held for long term investment purposes rather than to meet short-term cash commitments as they fall due. 

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

|General donations<br>Programme donations<br>Grants received|**2025**<br>**£**<br>7,494<br>2,247<br>3,333<br>13,074|**2024**<br>**£**<br>8,901<br>2,310<br>3,000|
|---|---|---|
|||14,211|



15 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **4 Income from other trading activities** 

|Art section<br>Bar sales<br>Coffee bar sales<br>Ice cream sales<br>Hire income<br>Subscriptions<br>Wardrobe income<br>Props and furniture income<br>Advertising<br>100 Club (see note**16**)<br>Fundraising and members' events<br>**5**<br>**Income from charitable activities**<br>Operation of theatre:<br>Box office and season ticket income<br>**6**<br>**Expenditure on raising funds**<br>Bar expenses<br>Fundraising and members' events costs<br>Coffee bar expenses<br>Ice cream expenses<br>Wardrobe expenses|**2025**<br>**£**<br>-<br>19,567<br>1,841<br>3,291<br>4,347<br>16,908<br>9,634<br>635<br>280<br>974<br>5,839<br>63,316<br>**2025**<br>**£**<br>83,834<br>**2025**<br>**£**<br>9,174<br>4,966<br>1,349<br>1,979<br>269<br>17,737|**2024**<br>**£**<br>13<br>19,690<br>3,488<br>1,928<br>4,383<br>17,555<br>11,698<br>608<br>670<br>1,086<br>3,015|
|---|---|---|
|||64,134|
|||**2024**<br>**£**<br>83,692|
|||**2024**<br>**£**<br>10,655<br>3,127<br>1,487<br>2,051<br>843|
|||18,163|



16 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **7 Expenditure on charitable activities** 

|Operation of theatre<br>**8**<br>**Direct costs**<br>Production expenses<br>Premises, rates and utilities<br>Little Theatre Guild<br>Equipment repairs and maintenance<br>Printing<br>**9**<br>**Support costs**<br>Postage<br>Telephone and internet<br>Computer costs<br>Depreciation<br>Transaction charges<br>Irrecoverable VAT<br>Other<br>Governance costs<br>Legal and professional fees<br>Independent examination|**Direct**<br>**costs**<br>**2025**<br>**£**<br>73,112|**Support**<br>**costs**<br>**2025**<br>**£**<br>33,117|**Total**<br>**2025**<br>**£**<br>106,229<br>**2025**<br>**£**<br>21,811<br>44,079<br>175<br>1,195<br>5,852<br>73,112<br>**2025**<br>**£**<br>534<br>954<br>2,738<br>10,636<br>679<br>12,147<br>2,799<br>-<br>2,630<br>33,117|**Total**<br>**2024**<br>**£**<br>101,538|
|---|---|---|---|---|
|||||**2024**<br>**£**<br>17,994<br>40,464<br>105<br>3,597<br>7,769|
|||||69,929|
|||||**2024**<br>**£**<br>930<br>979<br>2,479<br>11,158<br>648<br>9,674<br>2,251<br>40<br>3,450|
|||||31,609|



## **10 Employees and Management Committee** 

The charity has no employees and is staffed entirely by its members who receive no remuneration. 

No members of the Management Committee received any remuneration during the year. Any expenses reimbursed to members of the Management Committee (and close family members) were in their capacity as agents of the charity and not in their capacity as trustees. 

17 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **11 Tangible fixed assets** 

|**11**<br>**Tangible fixed assets**||||
|---|---|---|---|
|**Cost**<br>At 1 August 2024<br>Additions<br>Disposals<br>At 31 July 2025<br>**Depreciation**<br>At 1 August 2024<br>Charge for the year<br>Eliminated on disposal<br>At 31 July 2025<br>**Net book value**<br>At 31 July 2025<br>At 31 July 2024<br>**12**<br>**Debtors**<br>Prepayments and accrued income<br>100 Club debtor (see note**16**)<br>Other debtors<br>**13**<br>**Creditors: amounts falling due within one year**<br>Trade creditors<br>Accruals and deferred income<br>VAT payable<br>Other creditors<br>Deferred income comprises:<br>Income deferred from the previous year<br>Released to the statement of financial activities<br>Arising during the current year|**Freehold**<br>**property**<br>**£**<br>1,032,755<br>18,250<br>-<br>1,051,005<br>15,800<br>4,140<br>-<br>19,940<br>1,031,065<br>1,016,955|**Fixtures,**<br>**fittings &**<br>**equipment**<br>**£**<br>145,836<br>7,486<br>( 5,935)<br>147,387<br>123,101<br>6,496<br>( 5,935)<br>123,662<br>23,725<br>22,735<br>**2025**<br>**£**<br>14,065<br>974<br>1,073<br>16,112<br>**2025**<br>**£**<br>1,222<br>7,898<br>-<br>6,176<br>15,296<br>7,040<br>( 7,040)<br>4,458<br>4,458|**Total**<br>**£**<br>1,178,591<br>25,736<br>( 5,935)|
||||1,198,392|
||||138,901<br>10,636<br>( 5,935)|
||||143,602|
||||1,054,790|
||||1,039,690|
||||**2024**<br>**£**<br>17,636<br>-<br>1,140|
||||18,776|
||||**2024**<br>**£**<br>1,382<br>10,650<br>1,673<br>5,863|
||||19,568|
||||6,105<br>( 6,105)<br>7,040|
||||7,040|



Deferred income includes amounts received for box office sales and subscriptions relating to the 2025/26 year. 

18 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

## **14 Movement on funds** 

|**Current year**<br>**Restricted funds**<br>The Oast decoration fund<br>**Unrestricted funds**<br>General fund<br>Total funds|**Brought**<br>**forward**<br>**£**<br>-<br>-<br>1,211,647<br>1,211,647|**Income**<br>**£**<br>5,000<br>5,000<br>158,077<br>163,077|**Expenditure**<br>**£**<br>( 4,530)<br>( 4,530)<br>( 119,436)<br>( 123,966)|**Transfers**<br>**£**<br>-<br>-<br>-<br>-|**Carried**<br>**forward**<br>**£**<br>470|
|---|---|---|---|---|---|
||||||470<br>1,250,288|
||||||1,250,758|



## **The Oast decoration fund** 

A donation received towards the redecoration of the Oast Theatre. 

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

|**Current year**<br>Fixed assets<br>Net current assets<br>**Prior year**<br>Fixed assets<br>Net current assets<br>**16**<br>**100 Club**<br>**Balance sheet at 31 July 2025**<br>**Assets**<br>Cash at bank and in hand<br>**Liabilities**<br>Subscriptions prepaid<br>Due to Tonbridge Theatre and Arts Club (see note**12**)|**Unrestricted**<br>**£**<br>1,054,790<br>110,498<br>1,165,288<br>1,039,690<br>96,957<br>1,136,647|**Restricted**<br>**£**<br>-<br>470<br>470<br>-<br>-<br>-<br>**2025**<br>**£**<br>2,196<br>( 1,222)<br>974|**Total funds**<br>**£**<br>1,054,790<br>110,968|
|---|---|---|---|
||||1,165,758|
||||1,039,690<br>96,957|
||||1,136,647|
||||**2024**<br>**£**<br>1,222<br>( 1,222)|
||||-|



19 



## **TONBRIDGE THEATRE AND ARTS CLUB** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 JULY 2025**_ 

|**Income and expenditure for the year ended 31 July 2025**<br>**Income**<br>Subscriptions<br>**Expenditure**<br>Prizes<br>Other expenses<br>Surplus for the year (see note**4**)|**2025**<br>**£**<br>2,097<br>( 1,030)<br>( 93)<br>974|**2024**<br>**£**<br>2,152<br>( 1,030)<br>( 45)|
|---|---|---|
|||1,077|



## **17 Related party transactions** 

The charity paid for fire safety services totalling £553 + VAT to EJP Fire Protection Limited, a company jointly controlled by the spouse of a Trustee during the year (2024: £1,298). 

20