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2025-03-31-accounts

Page
Reference and Administrative Details ofthe Charitable Company, its Trustees and
Advisers
1
Trustees' Report 2
Independent Auditors' Report on the Financial Statements 9-12
Consolidated Statement ofFinancial Activities 13
Consolidated Balance Sheet 14
Charitable Company Balance Sheet 15
Consolidated Statement ofCash Flows 16
Notestothe Financial Statements 17 - 34
Trustees ProfessorJ C Elkin (resigned 23 October 2024)
R Hastilow-Smith
M A Kazi
L D Kinmond
S R Marks
ProfessorTJ Thompson OBE, Chair
T Wells (resigned 9 December2024)
J G Gallagher (appointed 28 January 2025)
CJ Pinder (appointed 29 April 2025)
Company registered
number
00838245
Charity registered
number
241433
Registered office Malvern Theatres
Grange Road
Malvern
Worcestershire
WR14 3HB
Company secretary Leslie Kinmond
Chiefexecutive officer Fred Moroni
Independent auditors Bishop Fleming Audit Limited
Chartered Accountants
Statutory Auditors
1-3 College Yard
Worcester
WR1 2LB
Solicitors Harrison Clark Rickerbys LLP
5 Deansway
Worcester
Worcestershire
WR1 2JG
Bankers Lloyds Bank PLC
48 Belle Vue Terrace
Malvern
Worcestershire
WR14 4QG

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
Note £ £ £ £
INCOME FROM:
Donations and legacies 3 194,915 511,636 706,551 646,531
Charitable activities 4 5,954,370 5,954,370 4,540,598
Othertrading activities 5 328,687 328,687 196,320
Investments 6 78,458 78,458 68,620
TOTAL INCOME 6,556,430 511,636 7,068,066 5,452,069
EXPENDITURE ON:
Raising funds 26,817 26,817 167,307
Charitable activities 7 6,552,523 245,294 6,797,817 5,407,593
TOTAL EXPENDITURE 6,579,340 245,294 6,824,634 5,574,900
NET (EXPENDITURE)/INCOME
BEFORE NET GAINS ON
INVESTMENTS (22,910) 266,342 243,432 (122,831)
Net gains on investments 32,527 32,527 39,585
NET MOVEMENT IN FUNDS 9,617 266,342 275,959 (83,246)
RECONCILIATION OF FUNDS:
Total funds broughtforward 1,278,251 3,380,280 4,658,531 4,741,777
Net movement in funds 9,617 266,342 275,959 (83,246)
TOTAL FUNDS CARRIED FORWARD 1,287,868 3,646,622 4,934,490 4,658,531

2025 2024
Note £ £
FIXEDASSETS
Tangible assets 12 3,180,684 3,376,101
Investments 13 734,177 697,694
3,914,861 4,073,795
CURRENTASSETS
Debtors 14 218,905 190,775
Investments 15 334,000
Cash at bank and in hand 3,759,789 3,083,173
4,312,694 3,273,948
Creditors: amounts falling due within one
year 16 (3,293,065) (2,689,212)
NET CURRENTASSETS 1,019,629 584,736
TOTAL NETASSETS 4,934,490 4,658,531
CHARITY FUNDS
Restricted funds 18 3,646,622 3,380,280
Unrestricted funds 18 1,287,868 1,278,251
TOTAL FUNDS 4,934,490 4,658,531

2025 2024
Note £ £
FIXEDASSETS
Tangible assets 12 3,180,684 3,376,101
Investments 13 802,331 797,696
3,983,015 4,173,797
CURRENTASSETS
Debtors 14 323,700 222,658
Investments 15 334,000
Cash at bank and in hand 3,579,593 2,976,527
4,237,293 3,199,185
Creditors: amounts falling due within one
year 16 (3,283,886) (2,680,671)
NETCURRENTASSETS 953,407 518,514
TOTALASSETS LESS CURRENT
LIABILITIES 4,936,422 4,692,311
TOTAL NETASSETS 4,936,422 4,692,311
CHARITY FUNDS
Restricted funds 18 3,646,622 3,380,280
Unrestricted funds 18 1,289,800 1,312,031
TOTAL FUNDS 4,936,422 4,692,311

2025 2024
Note £ £
CASH FLOWS FROM OPERATINGACTIVITIES
Net cash used in operating activities 21 1,047,033 1,187,663
CASH FLOWS FROM INVESTINGACTIVITIES
Investment income 78,458 68,620
Proceeds from the sale oftangible fixed assets 688
Purchase oftangible fixed assets (46,553) (1,213,179)
Proceeds from sale ofinvestments 126,148 237,891
Purchase ofinvestments (195,158) (303,095)
Purchase ofshort-term unlisted investments (334,000)
NETCASH USED IN INVESTING ACTIVITIES (370,417) (1,209,763)
CHANGE IN CASH AND CASH EQUIVALENTS IN THEYEAR 676,616 (22,100)
Cash and cash equivalents at the beginning of the year 3,083,173 3,105,273
CASH AND CASH EQUIVALENTS ATTHE END OFTHEYEAR 22 3,759,789 3,083,173
The notes on pages 17 to 34 form part ofthese financial statements

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
DONATIONS
Tomorrow Fund donations 2,074 2,074 42,932
Heritage Fund donations 509,562 509,562 409,896
Other donations 102,802 102,802 85,884
GRANTS
The Elmley Foundation 12,500 12,500 9,369
Support grant from MHDC 41,600 41,600 80,000
Other grants 38,013 38,013 18,450
TOTAL 2025 194,915 511,636 706,551 646,531
TOTAL 2024 193,703 452,828 646,531
4. INCOME FROM CHARITABLE ACTIVITIES
Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Festival Theatre income 3,253,993 3,253,993 2,396,637
Forum Theatre income 1,433,958 1,433,958 1,114,650
Engagement and Creative Learning income 43,923 43,923 32,681
Cinema income 329,259 329,259 303,878
Theatre membership fees and income 308,929 308,928 259,681
Other income 556,582 556,582 425,039
Studio One income 27,726 27,726 8,032
TOTAL 2025 5,954,370 5,954,370 4,540,598
TOTAL 2024 4,540,598 4,540,598

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Income from catering contract 133,690 133,690 80,165
Trading company income 194,997 194,997 116,155
TOTAL 2025 328,687 328,687 196,320
TOTAL 2024 196,320 196,320

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Investment income 78,458 78,458 68,620
TOTAL 2025 78,458 78,458 68,620
TOTAL 2024 68,620 68,620

Unrestricted Restricted
funds funds Total Total
2025 2025 2025 2024
£ £ £ £
Shows 6,355,033 245,294 6,600,327 5,304,295
Engagement and Creative Learning 169,907 169,907 97,019
Catering expenditure 27,583 27,583 6,279
6,552,523 245,294 6,797,817 5,407,593
TOTAL 2024 4,793,015 614,578 5,407,593

Activities
undertaken
directly
2025
Support
costs
2025
Total
funds
2025
Total
funds
2024
£ £ £ £
Shows 6,169,622 430,805 6,600,327 5,304,295
Engagement and Creative Learning 169,907 169,907 97,019
Catering expenditure 27,583 27,583 6,279
6,367,012 430,805 6,797,817 5,407,593
TOTAL 2024 5,059,194 348,399 5,407,593

Engagement
and Creative
Total Total
Shows
2025
Learning
2025
Catering
2025
funds
2025
funds
2024
£ £ £ £ £
Staffcosts 965,837 110,164 1,076,001 925,615
Depreciation 241,282 241,282 204,795
Show production costs 3,891,162 45,995 3,937,157 2,820,860
Cinema production costs 131,542 131,542 116,842
IrrecoverableVAT 90,084 90,084 94,973
Advertising and marketing 296,210 13,748 309,958 279,373
Equipment and small tool costs 6,694 6,694 5,704
Property costs 281,225 281,225 409,896
General property costs 78,785 78,785 29,875
Other staffcosts 17,917 17,917 28,423
General expenses 156,506 156,506 124,889
Catering Costs 27,583 27,583 6,279
Operating leases 12,278 12,278 11,670
6,169,522 169,907 27,583 6,367,012 5,059,194
TOTAL 2024 4,955,896 97,019 6,279 5,059,194

Theatres Total Total
income funds funds
2025 2025 2024
£ £ £
Staffcosts 330,374 330,374 284,764
Bank and credit card charges 41,140 41,140 27,415
Consultancy costs 35,795 35,795 15,965
Audit fees 16,890 16,890 18,750
Legal and professional fees 6.606 6,606 1,506
430,805 430,805 348,399

2025 2024
£ £
Fees payable to the Charitable Company's auditor for the audit of the
Charitable Company's annual accounts
16,890 15,750
Fees payable to the Charitable Company's auditor in respect of:
All non-audit services not included above 2,610 1,750

Charitable Charitable
Group
2025
Group
2024
Company
2025
Company
2024
£ £ £
Wages and salaries 1,287,608 1,131,237 1,287,608 1,131,237
Social security costs 98,871 89,980 98,871 89,980
Contribution to defined contribution pension
schemes
41,218 42,435 41,218 42,435
1,427,697 1,263,652 1,427,697 1,263,652
Charitable Charitable
Group
2025
Group
2024
Company
2025
Company
2024
No. No No. No.
Employees 61 55 61 55
Group
2025
Group
2024
No. No.
in the band £60,001 -£70,000 1
In the band £130,001 -£140,000 1

Long-term
leasehold
Fixtures and
property
£
fittings
£
Total
COST
At 1 April 2024 8,303,205 1,139,734 9,442,939
Additions 46,553 46,553
Disposals (7,128) (7,128)
At 31 March 2025 8,303,205 1,179,159 9,482,364
DEPRECIATION
At 1 April 2024 5,240,751 826,087 6,066,838
Charge for the year 147,200 94,770 241,970
On disposals (7,128) (7,128)
At 31 March 2025 5,387,951 913,729 6,301,680
NET BOOKVALUE
At 31 March 2025 2,915,254 265,430 3,180,684
At 31 March 2024 3,062,454 313,647 3,376,101

Listed
investments
GROUP £
COST OR VALUATION
At 1 April 2024 697,694
Additions 195,158
Disposals (126,148)
Revaluations (32,527)
AT 31 MARCH 2025 734,177
NET BOOKVALUE
AT 31 MARCH 2025 734,177
AT 31 MARCH 2024 697,694
Investments
in
CHARITABLE COMPANY subsidiary
companies
£
Listed
investments
£
Total
£
COST OR VALUATION
At 1 April 2024 100,002 697,694 797,696
Additions 195,158 195,158
Disposals (126,148) (126,148)
Revaluations (32,527) (32,527)
AT 31 MARCH 2025 100,002 734,177 834,179
IMPAIRMENT
Charge for the year 31,848 31,848
AT 31 MARCH 2025 31,848 31,848
NET BOOKVALUE
AT 31 MARCH 2025 68,154 734,177 802,331
AT 31 MARCH 2024 100,002 697,694 797,696

Names Company
number
Registered office or
principal place of
business
Registered office or
principal place of
business
Principal activity Class of
shares
Holding
Malvern Theatres
Trading Limited
02870411 The Malvern Theatres,
Grange Road, Malvern,
Hire offacilities and
sale ofancillary
Ordinary 100%
Worcestershire,
WR14 3BH
products related to
shows
Malvern Theatres
Productions
Limited
06421354 The Malvern Theatres,
Grange Road, Malvern,
Worcestershire,
Touring theatrical
production company
Ordinary 100%
WR14 3BH
The financial results ofthe subsidiaries for the yearwere:
Names Income
Expenditure
Netassets
£ £ £
Malvern Theatres
Malvern Theatres
Trading Limited
Productions Limited
160,994
30,000
(160,994)
(30,000)
2
66,220
14. DEBTORS
Charitable Charitable
Group
Group
2025
2024
Company
2025
Company
2024
£
£
£ £
DUE WITHIN ONEYEAR
Trade debtors 95,925
35,750
60,996 29,164
Amounts owed bygroup undertakings 139,724 75,469
Other debtors 1,200
38,200
1,200 1,200
Prepayments and accrued income 121,780
116,825
121,780 116,825
218,905
190,775
323,700 222,658
Charitable Charitable
Group
2025
Group
2024
Company
2025
Company
2024
£ £ £ £
Short term deposit account 334,000 334,000

Charitable Charitable
Group
2025
Group
2024
Company
2025
Company
2024
£ £ £ £
Trade creditors 375,577 268,324 373,138 264,957
Other taxation and social security 64,796 45,874 64,796 45,874
Accruals and deferred income 2,852,692 2,375,014 2,845,952 2,369,840
3,293,065 2,689,212 3,283,886 2,680,671
Charitable Charitable
Group
2025
Group
2024
Company
2025
Company
2024
£ £ £ £
Deferred income at 1 April 2024 1,159,791 1,066,346 1,157,658 1,063,429
Resources deferred during the year 1,519,947 1,159,791 1,518,368 1,157,658
Amounts released from previous periods (1,159,791) (1,066,346) (1,157,658) (1,063,429)
1,519,947 1,169,791 1,518,368 1,157,658
Charitable Charitable
Group
2025
Group
2024
Company
2025
Company
2024
£ £ £ £
FINANCIALASSETS
Financial assets measured at fair value
through income and expenditure 4,093,789 3,083,173 3,913,593 2,976,527

STATEMENT OF FUNDS - C URRENTYEAR
Balance at
Balance at 1 Gains/ 31 March
April 2024
£
Income
£
Expenditure
£
(Losses)
£
2025
£
UNRESTRICTED FUNDS
General Funds - all funds 1,278,251 6,556,430 (6,579,340) 32,527 1,287,868
RESTRICTED FUNDS
Restricted Theatre
Refurbishment Fund 2,041,609 (97,220) 1,944,389
Restricted Tomorrow Fund 1,338,671 2,074 (148,074) 1,192,671
Restricted Heritage Fund 509,562 509,562
3,380,280 511,636 (245,294) 3,646,622
TOTAL OF FUNDS 4,658,531 7,068,066 (6,824,634) 32,527 4,934,490

STATEMENT OF F UNDS - PRI OR YEAR
Balance at
Balance at Transfers Gains/ 31 March
1 April 2023 Income Expenditure in/out (Losses) 2024
£ £ £ £ £ £
UNRESTRICTED
FUNDS
General Funds 1,199,747 5,111,105 (4,960,322) (72,279) 1,278,251
RESTRICTED
FUNDS
Restricted
Theatre
Refurbishment
Fund 2,138,829 (97,220) 2,041,609
Restricted
Tomorrow
Fund 658,113 42,932 (107,462) 745,088 1,338,671
Restricted
Heritage Fund 745,088 409,896 (409,896) (745,088)
3,542,030 452,828 (614,578) 3,380,280
TOTAL OF
FUNDS 4,741,777 5,563,933 (5,574,900) (72,279) 4,658,531

SUMMARY OF FUNDS - CURRENTYEAR
Balance at
Balance at 1 Gains/ 31 March
April 2024
£
Income
£
Expenditure
£
(Losses)
£
2025
£
General funds 1,278,251 6,556,430 (6,579,340) 32,527 1,287,868
Restricted funds 3,380,280 511,636 (245,294) 3,646,622
4,658,531 7,068,066 (6,824,634) 32,527 4,934,490

Balance at
Balance at Transfers Gains/ 31 March
1 April 2023 Income Expenditure in/out (Losses) 2024
£ £ £ £ £ £
General funds 1,199,747 5,111,105 (4,960,322) (72,279) 1,278,251
Restricted funds 3,642,030 452,828 (614,578) 3,380,280
4,741,777 5,563,933 (5,574,900) (72,279) 4,658,531

Unrestricted Restricted Total
funds funds funds
2025 2025 2025
£ £ £
Tangible fixed assets 3,180,684 3,180,684
Fixed asset investments 734,177 734,177
Currentassets 2,796,756 1,515,938 4,312,694
Creditors due within one year (2,243,065) (1,050,000) (3,293,065)
TOTAL 1,287,868 3,646,622 4,934,490

Unrestricted Restricted Total
funds funds funds
2024 2024 2024
£ £ £
Tangible fixed assets 3,376,101 3,376,101
Fixed asset investments 697,694 697,694
Currentassets 2,219,769 1,054,179 3,273,948
Creditors due within one year (1,639,212) (1,050,000) (2,689,212)
TOTAL 1,278,251 3,380,280 4,658,531
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
21. ACTIVITIES
Group Group
2025 2024
£ £
Net
income/expenditure
for the year (as per Statement of Financial
Activities) 275,959 (83,246)
ADJUSTMENTS FOR:
Depreciation charges 241,970 204,940
Dividends, interests and rents from investments (78,458) (68,620)
Profit on the sale offixed assets (688)
Decrease/(increase) in debtors (28,130) 18,166
Increase in creditors 603,853 1,156,008
Net (profit) / loss on sale and revaluation of investments 32,527 (39,585)
NETCASH PROVIDED BY OPERATING ACTIVITIES 1,047,033 1,187,663
22. ANALYSIS OF CASH AND CASH EQUIVALENTS
Group Group
2025 2024
£ £
Cash in hand 3,759,789 3,083,173

At 1 April
2024
Cash flows At 31 March
2025
£ £
£
Cash at bank and in hand 3,083,173 676,616 3,759,789
Short term deposit accounts 334,000 334,000
3,083,173 1,010,616 4,093,789

Charitable Charitable
Group
2025
Group
2024
Company
2025
Company
2024
£ £ £ £
Not later than 1 year 12,965 12,860 12,965 12,860
Later than 1 year and not later than 5 years 13,350 26,315 13,350 26,315
26,315 39,175 26,315 39,175