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2025-06-30-accounts

REGISTERED COMPANY NUMBER: 00761667 (England and Wales) REGISTERED CHARITY NUMBER: 229640

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30JUNE 2025 FOR

SWANSEA LITTLE THEATRE LIMITED

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

SWANSEA LITTLE THEATRE LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page
Report of the Trustees to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7
to
12
Detailed Statement of Financial Activities 13

. .

SWANSEA LITTLE THEATRE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. 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).

OBJECTIVES AND ACTIVITIES

To promote, establish and manage a community theatre, namely the Dylan Thomas Theatre.

Presentation to the public of Swansea Little Theatre productions.

To establish and promote theatre in education by the annual hiring to Theatre Na n'Og, various local primary and secondary schools, Swansea University and others. Thus enabling young people to visit the theatre and experience high quality theatre in education work. Catchment area includes Rhondda Cynon Taf, Neath Port Talbot and City and County of Swansea.

To encourage and let the theatre to diverse community groups, which include local disabled groups, dance groups and exhibitions.

In addition to its annual in-house programme, Swansea Little Theatre undertakes outreach programmes with special focus on communities that have difficulty accessing 1st class theatre wlthin their area.

Continue to promote the 'Dylan Thomas Youth Academy for students aged 5 - 18 years to promote and advance theatre excellence.

Public Benefit

In setting our objectives and planning our objectives our Trustees have given careful consideration to the Charity Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing the arts.

The trustess are aware of the detriorating state of the building and had wisely designated funds to a major refurbishment. We are granted a new 125 year lease with City and County of Swansea Council and are looking at the future refurbishment requirements. We are still dealing with a leaking roof and periodic water ingress on main foyer wall. In the meantime we continued to concentrate onindoor refurbishment and 2024 saw the complete overhaul of the box office and the purchase and installation of the new ticket booking system.

ACHIEVEMENTS AND PERFORMANCE

Swansea Little Theatre is one of the earliest amateur theatre companies in the UK and the first 'LittleTheatre' in Wales. It was established in 1924 and Dylan Thomas was an active member until and the latter half of 2024 saw the culmination of our 100th Annivecelersary celebatonaas with black tie affair with Russell T Davies as our guest speaker.

The theatre is now one of the busiest community theatres in Wales used extensively by both amateur and professional companies. It also hosts school productions, local dance groups, conferences, exhibitions and workshops. The theatre's wardrobe also provides costumes for drama companies.schools, colleges and community groups.

The theatre is a member of the partnership developing Swansea's Maritime Cultural Quarter.Other partners include The National Waterfront Museum, The Dylan Thomas Centre, Swansea Museum and The Mission Gallery.

The theatre is unique in the facilities it offers to the disabled both as performers and audience with ease of access for wheelchair users, both audience and actors.

We promote and encourage new theatrical directors and writers and offer training on all aspects of theatre and business - stage lighting, sound, bar management. office management. graphic.s, publicity, stage management.

FINANCIAL REVIEW

Financial position

The total income of £116, 675 (2024: £109,771) was spent on direct charitable expenditure totalling £111,593 (2024: £96,861) resulting in a net surplus of £5,082 (2024: net surplus of £12,910).

The Statement of Financial Activities reflects the income and expenditure incurred by Swansea Little Theatre in carrying out its role in respect of its objectives. The unrestricted funds at 30 June 2025 were £273,162 (2024: £271,301) and the restricted funds £82,234 (2024: £79,013).

Page 1

SWANSEA LITTLE THEATRE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

FUTURE PLANS

The company continue to negotiate with the Council on the acceptance of the new 125 year lease. This has prolonged the preparations for the planned repair and upgrades. We continue to upgrade andimprove our internal technology with a new ticket booking system, new membership/web site, doorsecurity system.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a Charitable Company limited by guarantee, incorporated and registered as a Charity on 22 May 1963. The company was established under a Memorandum of Association which established the objects and powers of the Charitable Company and is governed under its Articles of Association. In the event of the Company being wound up, members are required to contribute an amount not exceeding £ 1.

Recruitment and appointment of new trustees

The Directors of the Company are also Charity Trustees for the purposes of Charity Law and, under the Company's Articles are known as the Board of Directors. Under the requirements of the Memorandum and Articles of Association the Board of Directors are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

Organisational structure

The Swansea Little Theatre has a Board of Directors of up to nine members who meet monthly and areresponsible for the strategic direction and policy of the theatre. At present, the Board of Directors hasmembers from a variety of professional backgrounds and each board member undertakes an area ofresponsibility relevant to the work of the theatre.

Risk management

The Directors continue to review any major risks and are fully up to date with H&S legal requirements. A Director is H&S manager, a safe-guarding officer has been appointed, chaperones and DBS checks are up to date. Child protection, DOA, accident reporting all maintained.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

00761667 (England and Wales)

Registered Charity number

229640

Registered office

Dylan Thomas Theatre Gloucester Place Maritime Quarter Swansea West Glamorgan SA11TY

Trustees

Mrs D E Morgan-Harvey Ms F Purchase (resigned 3.9.24) Mrs S E Jefferies S Morgan Mrs C Jones (resigned 3.9.24) A Merrell Theatre Technician (resigned 1.10.24) Mrs C Owen Trustee Ms C Abrahams Director DJ Jenner Director (resigned 1.10.24) J A Struel-White (appointed 3.9.24) IC Bolt (appointed 3.9.24)

Independent Examiner

Andrew Silk Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA? 9LA

Page2

SWANSEA LITTLE THEATRE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Bankers

Barclays Bank pie 262 Oxford Street Swansea SA1 3BR l 5 l 9 . . Approved by order of the board of trustees on ...................... J 1-o?-5 ....................... and signed on its behalf by:

Page3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SWANSEA LITTLE THEATRE LIMITED

Independent examiner's report to the trustees of Swansea Little Theatre Limited ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

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

l 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.

Andrew Silk

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

Date: 15th September 2025

Page4

SWANSEA LITTLE THEATRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable Activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought frard
TOTAL FUNDS CARRIED FORWARD
Unrestricted
Restricted
funds
funds
Notes
£
£
2
2,794
85,157
18,464
3
10,260
98,211
18,464
96,350
15,243
1,861
3,221
271,301
79,013
273,162
82,234
2025
Total
funds
£
2,794
103,621
10,260
116,675
111,593
5,082
350,314
355,396
2024
Total
funds
1,735
101,790
6,246
109,771
96,861
12,910
337,404
350,314

The notes form part of these financial statements

Page 5

SWANSEA LITTLE THEATRE LIMITED

BALANCE SHEET 30JUNE 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £
FIXED ASSETS
Tangible assets 8 40,250 63,770 104,020 103,541
CURRENT ASSETS
Stocks 9 2,339 2,339 2,339
Debtors 10 3,996 3,996 4,246
Cash at bank 229,876 18,464 248,340 242,631
236,211 18,464 254,675 249,216
CREDITORS
Amounts falling due within one year 11 (3,299) (3,299 ) (2,443)
NET CURRENT ASSETS 232,912 18,464 251,376 246,773
TOTAL ASSETS LESS CURRENT LIABILITIES 273,162 82,234 355,396 350,314
NET ASSETS 273,162 82,234 355,396 350,314
FUNDS 12
Unrestricted funds 273,162 271,301
Restricted funds 82,234 79,013
TOTAL FUNDS 355,396 350,314

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

([a] ) ensuring thal the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and ([b] ) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. l / � I The financial statements were approved by the Board of Trustees and authorised for issue on .. ... '5' .. ... -···········1.o1..5--············ and were signed on)ts behalf by:

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ey - Trustee
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.

The notes form part of these financial statements

Page6

SWANSEA LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Assets below £250 are not capitahsed, but included within expenses. The Trustees do not believe any assets are impaired and do not carry out impairment reviews.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes falling in future time periods.

Restricted funds are funds subject to specific restrictions imposed by donors which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.

Grants

Grants relating to specific capital expenditure are treated as deferred income which is the credited to the profit and loss account over the related asset's life.

Revenue grants are credited to the profit and loss account in the same period as the expenditure to which they relate.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments held within a deposit or similar account.

Creditors and provisions

continued ...

Page 7

SWANSEA LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS • continued FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES· continued

Grants

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

2.

3.

4.

DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
2025 2024
£ £
Donations/ Fundraising 2,794 1,735
INVESTMENT INCOME
2025 2024
£ £
Deposit account interest 10,260 6,246
NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation - owned assets 22,666 21,125

5.

TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees· remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

6.

STAFF COSTS

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

The charity is run by the Trustees and volunteers, there are no employed staff.

7.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,735 1,735
Charitable activities
Charitable Activities 101,790 101,790
Investment income 6,246 6,246
Total 109,771 109.771
EXPENDITURE ON
Charitable activities
Charitable Activities 82,725 14,136 96,861

continued ...

Page8

SWANSEA LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS· continued FOR THE YEAR ENDED 30 JUNE 2025

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES· COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES· continued
Un restricted Restricted Total
funds funds funds
£ £ £
NET INCOME/(EXPENDITURE) 27,046 (14,136) 12,910
RECONCILIATION OF FUNDS
Total funds brought forward 244,255 93,149 337,404
TOT AL FUNDS CARRIED FORWARD 271,301 79,013 350,314
8. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fit ings Equipment Totals
£ £ £ £
COST
At 1 July 2024 353,401 55,958 135,068 544,427
Ad
itions
15,548 7,597 23,145
At 30 June 2025 368,949 55,958 142,665 567,572
DEPRECIATION
At 1 July 2024
Charge for year
273,088
15,243
50,080
1,344
117,718
6,079
440,886
22,666
At 30 June 2025 288,331 51,424 123,797 463,552
NET BOOK VALUE
At 30 June 2025 80,618 4,534 18,868 104,020
At 30 June 2024 80,313 5,878 17,350 103,541
9. STOCKS
2025 2024
£
Stocks 2,339 2,339
--- --
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£
Prepayments and accrued income 3,996 4,246
-- --

9.

Page9

continued ...

SWANSEA LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS· continued FOR THE YEAR ENDED 30 JUNE 2025

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Accrued expenses 3,299 2,443
-- --
12. MOVEMENT IN FUNDS
Net
movement At
At 1.7.24 in funds 30.6.25
£ £ £
Unrestricted funds
General Funds 121,301 11,179 132,480
Major Refurbishment Fund 150,000 (9,318) 140,682
271,301 1,861 273,162
Restricted funds
Restricted Capital Funds
Cory Grant
Improving and upgrading systems
73,188
5,825
(13,787)
(1,456)
18,464
59,401
4,369
18,464
79,013 3,221 82,234
TOTAL FUNDS 350,314 5,082 355,396
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General Funds 107,529 (96,350) 11,179
Major Refurbishment Fund (9,318) (9,318)
98,211 (96,350) 1,861
Restricted funds
Restricted Capital Funds (13,787) (13,787)
Cory Grant (1,456) (1,456)
Improving and upgrading systems 18,464 18,464
18,464 (15,243) 3,221
TOTAL FUNDS 116,675 (111,593) 5,082

continued ...

Page 10

SWANSEA LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS-continued FOR THE YEAR ENDED 30 JUNE 2025

12. MOVEMENT IN FUNDS· continued

Comparatives for movement in funds

Comparatives for movement in funds
Net
movement At
At1.7.23 in funds 30 6.24
£ £
Unrestricted funds
General Funds 94,255 27,046 121,301
Major Refurbishment Fund 150,000 150,000
244,255 27,046 271,301
Restricted funds
Restricted Capital Funds
Cory Grant
85,383
7,766
(12,195)
(1,941)
73,188
5,825
93,149 (14,136) 79,013
TOTAL FUNDS 337,404 12,910 350,314

Comparative net movement in funds, included in !he above are as follows:

Incoming Resources Movement
resources expended in funds
£ £
Unrestricted funds
General Funds 109,771 (82,725) 27,046
Restricted funds
Restricted Capital Funds
Cory Grant
(12,195)
(1,941)
(12,195)
(1,941)
(14,136) (14,136)
TOTAL FUNDS 109,771 (96,861) 12,910

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1 7.23 in funds 30.6.25
£ £
Unrestricted funds
General Funds 94,255 38,225 132,480
Major Refurbishment Fund 150,000 (9,318) 140,682
244,255 28,907 273,162
Restricted funds
Restricted Capital Funds
Cory Grant
85,383
7,766
(25,982)
(3,397)
59,401
4,369
Improving and upgrading systems 18,464 18,464
93,149 (10,915) 82,234
TOTAL FUNDS 337,404 17,992 355,396

Page 11

continued ...

SWANSEA LITTLE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

A current year 12 months and prior year 12 months com bined net movement in funds, inclu ded in the above a re as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General Funds 217,300 (179,075) 38,225
Major Refurbishment Fund (9,318) (9,318)
207,982 (179,075) 28,907
Restricted funds
Restricted Capital Funds (25,982) (25,982)
Cory Grant (3,397) (3,397)
Improving and upgrading systems 18,464 18,464
18,464 (29,379) (10,915)
TOTAL FUNDS 226,446 (208,454) 17,992

Restricted Capital funds is in relation to a Grant received during 2007 from the Arts Council of Wales, the grant was utilised to refurbish the theatre.The fund is charged with depreciation arising thereon.

The Cory Grant provided funding towards the purchase of fixed assets. The fund is charged with depreciation arising thereon.

During the year there was a transfer to a new restricted fund called Improving and Upgrading Systems.This fund is designated to the Theatre's network upgrade and Saito key lock system. The Theatre is continuing to improve and upgrade its systems.

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2025.

Page 12

SWANSEA LITTLE THEATRE LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2025
INCOME AND ENDOWMENTS
Donations and legacies
Donations/ Fundraising
Investment income
Deposit account interest
Charitable activities
Sundr income
Memberships
Bar sales
Hiring of facilities
Academy
Wardrobe
Box Ofice
Productions
Total incoming resources
EXPENDITURE
Charitable activities
Insurance
Light. heat and water
Theatre
Academy
Administration
Maintenance
Cleaning
RentRecycling
Box Office
Bar Consumables
Productions
Depn of improvements to propery
Depn of fixtures & fittings
Depn of equipment
Suppor costs
Finance
Bank charges
Support costs
Accountancy and legal fees
Total resources expended
Net income
2025
£
2,794
10,260
480
5,930
16,693
32,315
5,218
1,130
1,632
40,223
103,621
116,675
3,751
31,853
2,971
2,040
1,987
3,413
14,164
255
2,572
10,173
11,630
15,243
1,344
6,080
107,476
104
4,013
111,593
5,082
2024
£
1,735
6,246
89
4,804
11,868
39,534
6,352
299
1,680
37,164
101,790
109,771
3,527
20,076
3,608
2,220
3,536
10,556
4,740
655
10,202
13,007
14,136
1,792
5,197
93,252
312
3,297
96,861
12,910

This page does not form part of the statutory financial statements

Page 13