ACTORS WORKSHOP YOUTH THEATRE Registered Charity Number 51968S ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
ACTOR'S WORKSHOP YOUTH THEATRE CONTENTS Pages Charity Information Annual report of the trustees 2,3&4 Independent examin8rf8 report 8alance sheet statement of financial activitles Notes to the flnancial statements 8,9,10&11
ACTOR'S WORKSHOP YOUTH THEATRE CHARITY INFORfvlATION Chairman R Lassey Executive Directors M Ward Charity Number 519685 Address 7-9 st Jsmes Str88t Halifax West Yorkshire HX15SU Acoountants YrB Limited The Coutyard 42C Low Stre8t Sherburn-in-Elmet Leeds LS25 6BA Bankers Yorkshire 88nk PLC 7 Waterhouse Slre8t Halifax HX11XZ
Annual Re ort 2023 2024 Actors, Worksho Youth Theatre. Charit 519685 Herewith the Annual Report of the Actors, Workshop Youth Theatre (The Workshop) for the period September 1st 2023 to August 31st 2024. Truste RDbert E. Lassey Brenda Hodgson Allan P. Naylor Mark R. Haigh Sinaan Kahn Harry G. Myers Paul Opacic Thomas C.A. Vickery Lottie Ward Lee Whitton James F. Wilson Chairman Secretary Treasurer resigned 20th March 2024 The Workshop's ob]ectives continue to be to advance the education of the public, and in particular young persons, in the Arts and to further the development of public appreciation and taste in the said Arts. Our secondary objectives are to use the Art5 as a means with which to build confidence in young people and to instil a sense of self-worth and self-belief. During the period of thls report, the Actors, Workshop Youth Theatre mounted the following productions: th 16 September 2023 - "Dr Jekyll and Mr Hyde" adapted by David Edgar 16¢h December 2023 - "Around The World in 80 Days" based on the book by Jules Verne 16th_ 20lh April 2024_ "Four Nights in Knaresborough" by Paul Webb 12 Ih Our 2023124 Season saw a period of great change at The Workshop as our Founder and Artistic Director, Mike Ward, retired due to ill health. This led to the focus of the period being on the future and transitioning to a new era of The Workshop in order to continue building on his legacy. A5 a result the Season was once again slightly truncated, as it has been since the upheaval of the pandemic. We continued to build on the work of the previous Season and were able to mount three productions, compared with last yearfs two, falling only one short of our target schedule of four productions per each annual Sea50n.
As a result of Mike Ward's retirement, DTrectorial duties were taken on by volunteers and past members of The Workshop. This proved a great success as it added further variety to our young member's experience of the theatre as each Director brought their own style and views on drama to their productions. We opened the Season with a production of "Drjekyll and Mr Hyde" in September. The Play offered plenty of opportunity for deep character study as well as very physical dramatic moments, particularly for the young member playing the dual lead of Jekyll and Hyde. We were also able to introduce some new young people to our stage in a variety of smaller roles following an influx of new members towards the end of the prevlous Season, This was followed in December by a production of "Around the World in 80 Days". This highly comedic adaptlon of Jules Verne's clasSlC Story was a great challenge to our young members a5, barring the two lead actors, every member of the cast was required to play several roles during the course of the Play, occasionally in the same scene. This requirement to constantly change charatter and ensuring that each role was different meant that great concentration was required throughout for all members of the cast. Our final productlon of the period wa5 'Four Nights in Knaresborough" in April. Whilst our Members were very familiar with the opening scene of the Play, having worked on it several time5 a5 part of our weekly cla55 work, we had never mounted the full Play before this productlon, The nature of the Play being very much an ensemble piece rneant that each member of the Cast had their mornent of focus during which they could explore their characters in depth. There wa5 also plenty of opportunity to introduce new members of the Youth Theatre into the cast in some rnlnor roles. We had scheduled a production of ' The Ladyklllers. to be performed in July as the Season c105er, however due to the ongoing issues surrounding Mike Ward's retirement It was decided to postpone this production to the following Season. Alongside our Season of production5, we continue to run our weekly classes In drama for young people aged 11-19. running concurrently with the local school term schedule. Rehearsals for production5 are kept separate to classes in order to ensure any member who is not available or does not wish to participate in a particular show is not excluded from the classes. In addition to our Youth Theatre's artistic output we also collaborated with a local touring theatre company, Foot of the Barrel, to mount a further two fundraising productions, These were "Bleak Expectations" in October and "Mr Kolpert in June. These proved very successful, both as a fundraising endeavour and introducing our venue to new audiences, many of whom went on to sign up to our mailing list and attend our Youth Theatre production5. As a result we have plans to continue thi5
collaboration in future Seasons with the opportunity and reach out ta other theatre cornpanies who may be in need of a venue for their performances. Our resident fundraising Role Playing Games group, "AFI(" continued their weel<ly sessions throughout the course of the period of this report, raising funds via Subs and a soft drinl<s "tuck Shop" In addition to being a successful fundraising scheme, this group also aids in our secondary objectives of building confidence and self-belief as many of their members Struggle with certain Social 51tuations and have issues Wlth self- confidence. These weekly meetings enable u5 to offer support to individuals who would otherwise be unlikely to acce55 our services as they do not wish to be involved in the artistic element of our work. We continue to be grateful forthe financial support of our 'Angels' private sponsors who donate through monthly or annual subscriptions, as well as to several supporters for additlonal "one-offf, donations. During this period we were also grateful to receive a number of Grant5 from Trusts and Foundations.
ACTOR'S WORK HOP YOUTH THEATR TRUSTEES NNUAL REPO The Trustees, who are also dlreclDrs of the charity for Ihe purposes of the Cumpanies Act 2006, present their report with the unaucEited financial statements of Ihe charity for the year ehded 31 August 2024. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 519685 Registered Office 7-9 st James Street Halrfax West Yorkshire HX15SU Director and Trustee Tha Directors of the charitable compary are Its Trustee for the purposes of charity law, Accountants Llmlted The Courtyard 42C Low Slreet Sherburn-in-Elmet Leeds LS25 6BA The Trustees are responslble for keeping prop?r accounting records th8t disclose with reasonable aceuracy at any time the financial position of Ihe Gharfly and to enable them to ensure that the financial statemenls comply with the Companies Act 2006. The Trustee Is also responsible for safeguardlng Ihe a58ets of the eh8rily and hence laking reasonable steps for the prevention and detection of frdud and other Irregularilles. The above report has been prepared in accordance the provtsions applicable to companies subject to the small companies regime as set out In Part 15 of the Companies Act 2006 and In acGordance wlth the charle8 SORP {FRS 102). Signed on behalf of the board R. Lassey Chaimlan (Trustee) 04 (16,'2j Dale
ACTOR'S WORKSHOP YOUTH THEATRE INDEPENDENT EXAMINERS. REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS We report to Ihe charity trustees on our examination of thè accounts of Acto¢s Workshop Youth Theatre for the year ended 31 August 2024 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balan Sheet, the Statemenl of Cash Flows and the related notes. Responsibililies and basis of report As the trustees (and also directors for the purposes of company law) you are responsible for Ihe preparation of the accounls in accordance with the requirements of the Companies Act 2006. Our examination was carried out in accordance with the General Directions glven by the Charity Commissioners. An èxamination includes a revlew ot the accounting records kept by the charity and omparison of the accounts presented with those records. It also includes consideration of any unusual item8 or disclosures In the accounts, and the seeklng of @xplanatlons from you as trustees Concerning any such matters. The proceedures undertaken do not provide all the evidence that would be required In an audil and, consequenlly, we do not express an audit opinion on the view glven by the accounts. Havlng satisfied ourselves that the accounts of the Gharity are not required to be audited under Part 16 of the Companleg Act 2006 and are eligible for independent examinalion, we report In respect of our examination of your charitys accounts as carrled out under section 145 of Ihe Charities Act 2011. In canying out our examination we have followed the Directions given by the Charity Commisslon under section 145(5}{b) of the Charities Act 2011. Independent examin8rf8 Statement These accounts have been prepgred from the accounting records, Information and explanations provided to U5, We have completed our examination and can confirm that no material matters have come to our attention in connection with the examination giving us Cause to believe that,. . accounting records were not kept in accordance wrth section 388 of the Compan5es Act 2006: or . Ihe accounts do not accord with thos& records., or thé accounts do not comply wllh the accounting requlremenls under section 396 of the Companles Act 2006 other than any requirement that the accounts give a 'true and faiV view which is not a matter consldered as part of an independent examination; or . the accounts have not been prepared In accordance wtlh the Charitles SORP (FRS 102). We 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 underslandlng of the accounts to be reached. YrB Limited Y711 The Courtyard 42C Low Street Sherburn-in-Elmet Leeds LS25 68A
ACTOR'S WORKSHOP YOUTH THEATRE BALANCE SHEET AS AT 31 AUGUST 2024 2024 2023 Fixed Assets Tanglble Assets Note5 259.856 262.057 Curent Assets Cash at Bank and in Hand Stock Debtors and Pr&paym8nts 181 250 3.152 146 250 2,927 3,583 3.323 Credltors: Amounts falllng Ylue wlthin one year Net Current Assets l (Liabllitles) Total Assets loss Current Llabilltle5 88.436 (58,161) 54,838 194,803 207.218 Credltors: Amounts falllng due after more Ihan one year Net Assets 200.000 {200,000 5.197 7,219 Funds General Purpose Fund 5,197 7,219 5,197 These accounts have been prepered In accordance wlth Ihe speclal provlslon5 of Part 15 of the Companies Aet 2006 relating to small companies. For the year ended 31 August 2D24 the compary was entltled to exemptlon under section 477 of the Companies Act 2006 relating to small companigs. The members have not rèqulred the company to obtain an audlt In accordance wlth section 478 of Ihe Companies Act 2006. The dire¢tcrs acknowledge thelr re5pon51bililies for complylng with the requlr8ments of the Companies Act 20D6 wtth respect to accountlng records and the preparatlon of accounts. Approved bythe board and s5gned on its behalf by: La5sey Chalmian (Trustee) Date
ACTOR'S WORKSHOP YOUTH THEATRE STATEMENT OF FINANCIAL ACTIVITIES AS AT 31 AUGUST 2024 2024 2023 Income Production Income Covenant$ and Gift Aid General Donations Fees General Grants AFK Donatlon General Sponsorships Premises Rental other Sales and Fund Ralsing 8,798 11,301 4.275 870 7.300 1,300 3.590 14,762 13,390 1.197 3,500 3,160 1,830 564 4.562 1.92D 5,118 Total Income 40,880 46,555 Expenditure Directorial Sérvice8 Productlon Costs stock Movement Other Sale8 Costs Administrative & Development ServIs Rates, Llght, Heat and Water Insurance Repairs, Renewals and Maintenance Leased Equipment Printing, Postage and Stationery Telephone Subscriptions Marketing and Publicity Travelling Expenses General Adminlstration Legal and Professional Fees Halifax BID Depreciation on IT Equipment Bank Charges and Interest 15,000 1,324 1,442 4,128 8,280 18,979 3,486 3,483 3,713 2,562 1,694 3,109 8,280 11,731 3,751 3.042 1.599 2,192 1,478 1,077 39 158 1,740 896 897 2,020 2.515 2,159 Total Expendlture 53,296 57,544 Net Incomel(Expenditure) for the Year 12,416 10,989 Fund Balances Brought Forward 7,219 18,208 Fund Balan¢e5 Carried ForNard 5,197 7,219
ACTOR'S WORKSHOP YOUTH THEATRE NOTES TO THE ACCOUNTS AS AT 31 AUGUST 2024 l Accounting pollcles Basis of preparation The financial statements have been prepared in accordance wlth Accounting and Reporting by Charities-. Stalement of Recommended Practi applicable to charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)- (Charities SORP (FRS 102)). the Flnancial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102) and the Gompanies Act 2006. Change in basis of aG¢ountlng orto previous aocounts There has been no ch8ng8 to the accounting policies (valuation rules & method of accounting) since last year and no changés have been made to accounts for previous years. Fund a¢Gounting Unrestricted funds- These are available for use at the discrellon of the trustees in furtherance of the general objec18 of the charfty. Designated funds - These are unrestricted funds earmarked by th8 trustees for particular purposes. Revaluation funds- These are unrestricted funds whlch include a revaluatlon reserve representing the restatemenl of investment assets at their market values. RestriGted funds- These are available for use subject to reslrlcllons imposed by the donor or through terms of an appeal. Incomo Recognition of Income - Income is Included in the Statement of Financial Aclivitles {SoFA) when the Gharlty becomes entitled lo, and vlrtually certain to recelve, the income and thé amount of the income Can be rneasud with suffficient reliabllity. Income with related expenditure - Where inGome has related expenditure the income and related expenditure 15 reported gross in the SOFA. Donatlons and legacies - Voluntary incom& received by way of grants. donallons and gifts is included in the the SOFA when re1vable and onlywhen the Charity has unconditional entitlement to Ihe income. Tax re¢laims on donations and gifts- Income from tax reclaims is included In Ihe SOFA at the same time as the glludonation to which it relates. Donated Services and Facilcties- These are only included in income (with an equlvalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and materlal. Volunteer help - The value of any volunteer help received Is not included in the accounts. Investment income - Thi5 is included in the accounts when recelvable.
Gainl(losses) on revaluation of fixed assets - This includes any gain or loss resulting from revaluing investments to market value at the end of the year. Gainslllosses} on investment assets- This includes any galnAoss on the sale of Investments. Expenditure Recognition of expenditure - Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and13 reported as part of the expenditure to which it relates. Expenditure on raising funds- These comprise the costs associated with attraoting voluntary income, fundraising, trading costs and investment management costs. Expenditure on charitable activities- Thesa comprise the costs incurred by the Charity in the delivery of its activitie5 and services in the furtherdnce of its objeGts, including the maklng of grants and governance costs. Grants payable- All grant expendlture is accounted for on an actual pald basis plus an accrual for grants fhat have been approved by the trustees al th8 end of the year but not yet pald. GovernanGe costs - These include Ihcse costs assoclated wlth meetlng tha constitutional and statutory requirements of the Charity. including any audiuindependent examinallon fees, costs linked to Ihe slrateglc management of the Charity, together wlth a share of other adminislrallve costs. othèr expenditure - These are support costs not allocated to a particular activity. Taxatlon The charity Is exempt from corporation lax on its charitable actlvltles. Tangible fixed assets and depreclation Depreciation Is provided at the foll¢)wing annual rates in order to write off each asset over ils estlmated useful Ilfe: IT Equipment 25Vh Stralght line Freehold Investment property Investment properties are measured initially at cost and subsequently at falr valu6 at each balance sheel date and are not depreciated. All gains or losses are taken to the Statement of Financlal A¢tlvities as they arise. stocks Stock Is included at th8 lower of cost or net realisable value. Donated items of stock are recognised at falr value which is the amount the charity would have been willing to pay for the iterns on the open market. Trada and other debtors Trade and other debtors are recognised at th& seltlement amount due after any trade discount offered. Prepayments are valued at the amount prèpaid net of any trade discounts due.
Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other Short-term hlghly liquid investments wilh original maturities of three months or less and bank overdrafts. In the statement of financial position. b£nk overdrafts are shown within borrowings or current liabilitlgs. In the Statement of Cash Flows, cash and cash equivalents are shown nel of bank overdrafts that are repayable on demand and foim an Integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transacllon price. Other creditors and provisions are recognised where the charity has a present obligatlon 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 notmally recognised at their settlement amount after allowing for 8ny trade discounts due. Research and development Expenditure on research and development Is written off In the year In which it Is Incurred. Forelgn currencies Monetary assets and liabilities denominated in currencies other than the functlonal currency of the charity are translated at the rates of exchange prevailing at the end of the reportlng period. Transactlons in currencies other than the functional currency of the charity are recorded at tha Fate of exchange on lh8 date that the transactlon occurred. All exchange dIfferenS are are taken Into account in arrivlng at n8t Incomelexpendlture. Leased assets Where the ch2rity gnters Into a lease which entails taking substantially all the risks and rewards of ownership of an asset. the lease is treated as a finance lease. Leases which do not Iransfer substantially all the risks and rewards of own8rship to charlty are classified as operating leases. Assets held underfinance leases are Inltlally recognised as assets of the charity at their fair value at the 5nception of Ihe lease or, if low@r, at the present value of the minimum lease payments. The ¢oriesponding liability lo the lessor is included in the balan sheet date as a ftnance lease obligation. Lease payments are apportioned beiween fln8nce expenses and reducllon of the lease obligation so as to achieve a ¢Dnslant rate of inlerest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attrlbutable to quallfying assets, in which case they are capitalised in accordan with the charty's pollcy on borrowing costs. Assels held under finance leases are depreciated in the same way as owned assets. Operaling lease payments are recognised as an expense on 8 straight-line basis over the lease term. In the event that lease incentivès are received to enter into operating leases, such Incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reductlon of rental expense on a straight-line basis.
Pension ¢osts The charity operates a defined contribution plan for ils employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further paymonts obligatlons. The contributions are recognised as expenses when they fall due. Amounts not pa5d are shown in accruals in the balance sheet, The assels of the plan are hpld separately from the company in independenlly administered funds. Receipt of donated goods. facilities and services All donated goods, facilities and seNices received are recognised wilhln incoming resources and expenditure at an estimate of the value to the charity. 2 Tangible fixed assets Property Wordro*4 ITEqulpm•nt Total Cost At 1 September 2023 Additions Disposalsiwrite-offs At 31 August 2024 216,795 45,262 841 262,898 2,401) {2.401) 260.497 216,795 841 Depreciation At 1 Septemb8r 2023 Charge for the year At 31 August 2024 841 841 841 841 Not Book Valu At 31 August 2024 218,795 42,861 259,656 At 1 September 2023 216,795 45.282 262,057 3 Cash at bank and in hand 2024 2023 Cash in hand Bank account no.2 50 131 50 96 181 146 4 Stock 2024 2023 Bar stock 250 250 250 250
5 Debtor3 2024 2023 Trade debtors Gift aid tax refund 3,152 2,927 3,152 2.927 6 Creditors: Amounts falling due within one year 2024 2023 Trade creditors and accruals Other creditors and accruals Other loans Uncleared cheques Current account no.1 overdraft 19,646 29,225 5,700 3,986 34,838 5,700 13,865 13.639 58,161 7 Creditors: Amounts falling due aft8r more than one year 2024 2023 Non-lntgresl bearing propety loan Is only repayable to The Communlty Foundation upon the earliest of:_ a) The cessation of The Actofs Workshop -or- b) The sale of 7-9 St James Street, Halifax 200.000 20D.000 8 Trustee's remuneration No remuneration directly or indirectly out of the funds of Ihe chartty was paid or payable for the year to any of the charities govemors.