Report of the Trustees and
Unaudited Financial Statements For The Year Ended 30 June 2025 for BRIERLEY HILL MUSICAL THEATRE COMPANY
Registered Charity No 501045
M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP
BRIERLEY HILL MUSICAL THEATRE COMPANY
Registered Charity No 501045
Contents of the Financial Statements For The Year Ended 30 June 2025
| Page | |
|---|---|
| Independent Examiner's Report | 1 |
| Statement of Financial Activities | 2 |
| Balance Sheet | 3 |
| Notes to the Financial Statements | 4to5 |
| DetailedStatementofFinancialActivities | 6 |
independent Examiner's Report to the Trustees of BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045
We report on the accounts for the period ended 30 June 2025 set out on pages two to six.
Respective responsibilities of trustees and examiner
The members are responsible for the preparation of the accounts. The members consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under Section 145 of the 2011 Act.
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to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5}(b) of the 2011 Act); and
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to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the members and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as members concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently, no opinion is given as to whether the accounts present a true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that, in any material aspect, the requirements
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to keep accounting records in accordance with Section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting Requirements of the 2011 Act have not been met, or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
M. J. Grainger & Co. 196 High Street Quarry Bank
Brierley Hill West Midlands DY5 25P
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Page 1
BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045
Statement of Financial Activities
for the Year Ended 30 June 2025
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||||||
|---|---|---|---|---|
|2025|2024|
|Unrestricted|Total|Total|
|funds|funds|funds|
|Notes|£|£|£|
|INCOMING|RESOURCES|
|Incoming|resources from|generated|funds|
|Members|subscriptions|2,230|2,230|2,097|
|Income from|productions|49,289|49,289|138,345|
|Donations|
|Investment|income|84|
|Dinner|dance|
|Sundry income|244|244|112|
|Total|incoming resources|51,763|51,763|140,638|
|RESOURCES|EXPENDED|
|Charitable|activities|
|Cost of Generating|Funds|63,147|61,147|120,778|
|Governance|costs|180|180|180|
|Total|resources expended|63,327|63,327|120,958|
|NET INCOMING/ (OUTGOING)|
|RESOURCES|BFEORE TRANSFERS|(11,564)|(11,564)|19680|
|RECONCILIATION|OF|FUNDS|
|Total funds brought forward|63,523|63,523|43,843|
|TOTAL FUNDS CARRIED|FORWARD|51,959|51,959|63,523|
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The notes form part of these financial statements Page 2
BRIERLEY HILL MUSICAL THEATRE COMPANY
Registered Charity No 501045
Balance Sheet
As at 30 June 2025
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|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Total|Total|
|funds|funds|funds|
|Notes|£|£|£|
|CURRENT ASSET|
|Debtors|1|1,440|
|Cash|at|bank|and|in|hand|52,634|52,634|62,758|
|52,634|52,634|64,198|
|CREDITORS|
|Amounts falling due within one year|2|675|675|675|
|NET CURRENT ASSETS/{LIABILITIES)|51,959|51,959|63,523|
|TOTAL ASSETS|LESS CURRENT|LIABILITIES|51,959|51,959|63,523|
|NET ASSETS|51,959|51,959|63,523|
|FUNDS|3|
|Unrestricted|funds|51,959|63,523|
|TOTAL FUNDS|51,959|63,523|
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The financial statements were approved by the Board Of Trustees ON .......sssesssssseeeeeeeeeeeee and were signed on its behalf by:
Trustee
Trustee
The notes form part of these financial statements
Page 3
1 ACCOUNTING POLICIES
BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045 Notes to the Financial Statements for the Year Ended 30 June 2025
Accounting convention
The FCC is a public benefit entity within the meaning of FRS102.
The financial statements have been prepared under the Charities Act 2011 and with the Regulations’ ‘true and fair view" provisions, it is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
ASSETS
Short Term Deposits
These are the cash held on deposit at the bank.
Incoming Resources
Member subscriptions and income from productions are recognised when received.
interest and all other income are recognised when received.
Resources expended
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.
Taxation
The Company is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds
These represent the remaining income funds of the Company that are available for spending on the general purposes of the Company.
The notes form part of these financial statements Page 4
BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045
Notes to the Financial Statements for the Year Ended 30 June 2025
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|---|---|---|---|---|---|---|---|---|---|
|1|DEBTORS: AMOUNTS|FALLING|DUE WITHIN|ONE YEAR|
|2025|2024|
|£|£|
|Debtors|1,440|
|2|CREDITORS: AMOUNTS|FALLING|DUE WITHIN|ONE YEAR|
|2025|2024|
|£|£|
|Creditors|675|675|
|3|MOVEMENT|IN|FUNDS|
|Net|movement|
|At|1.7.24|in|funds|At|30.6.25|
|£|£|£|
|Unrestricted|funds|
|General fund|63,523|(11,564)|51,959|
|TOTAL FUNDS|63,523|(11,564)|51,959|
|Net|movement|in|funds,|included|in|the|above|are|as follows:|
|Incoming|Resources|Mavement|
|Resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General fund|51,763|63,327|(11,564)|
|TOTAL FUNDS|51,763|63,327|(11,564)|
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The notes form part of these financial statements Page 5
BRIERLEY HILL MUSICAL THEATRE COMPANY Registered Charity No 501045
Detailed Statement of Financial Activities for the Year Ended 30 June 2025
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|---|---|---|---|---|
|INCOMING|RESOURCES|2025|2024|
|£|£|
|Members|subscriptions|2,230|2,097|
|Income|from|productions|49,289|138,345|
|Donations|
|Investment|income|84|
|Dinner|dance|
|Sundry|income|244|112|
|Total|Incoming|Resources|51,763|140,638|
|RESOURCES|EXPENDED|Total|Total|
|2025|2024|
|Charitable|Activities|£|£|
|Show|costs|55,441|110,562|
|Future|rights|
|Room|hire|4,740|6,300|
|Ingrnico|credit|cards|
|Sheryl|Dance|810|
|Refunds|40|
|Whats|on|fee|30|
|Scenery|prop|storage|
|Service|charges|226|363|
|Merchant|rental|
|Insurance|1,415|1,350|
|Others|915|529|
|NODA|520|
|Chas|74|
|Charity|donations|410|200|
|63,147|120,778|
|GOVERNANCE|COSTS|
|Accountancy|180|180|
|TOTAL RESOURCES EXPENDED|63,327|120,958|
|Net Income /|Expenditure|(11,564)|19,680|
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The notes form part of these financial statements
Page 6
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