Charity registration number: 800174 Company registration number: 02157661 acta Community Theatre Ltd Unaudited financial statements Year ended 31 March 2026 Independent examination completed 10 July 2026
acta Community Theatre Ltd Contents Administrative Details Trustees & Chair's Report Independent Examiner's Report Statement of Financial Activities 10- 11 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Financial Statements 15 - 24
acta Community Theatre Ltd Administrative Details CHARITY & COMPANY DATA Registered in England and Wales Charity Number 800174 Registered in England and Wales Company Number 02157661 REGISTERED OFFICE ADDRESS actacentre, Gladstone Street, Bedminster, Bristol, BS3 3AY TRUSTEES DURING YEAR AND AT DATE OF APPROVAL OF REPORTS Sanjit Chudha (Chair) Kerrie Schaefer Nerys Jones Danie5 Palmer Olivia Bishop Rob Marshall Sarah Lazare stuart Merali-younger INDEPENDENT EXAMINER Linden Accountants, 21 Sevier Street, st Werburghs. Bristol, BS2 9LB BANKERS CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ
FOR ANNUAL REPORT: CHAIR'S REPORT 2025126 has been a momentOLJS year for aeta, as we celebrated our 40th anniversary, improved our building and launched a new Friends scheme. These achievements came against an increasingly challenging funding environment for arts and community organisations, making it more important than ever that we remain ambitious, resilient ènd prudent. Throughout the year, acta Continued to show the power of co-created theatre to bring people together, build confidence and amplify voices that are too often unheard. Our groups, projects and partnerships have created welcoming spaces for creativity, connection and wellbeing, from our regular corllpanies in Bedminster to work with schools, ¢ommunitie5, cultural organisations and partners across Bristol and beyond. We are deeply grateful to our staff, freelancers, volunteers, Board, funders, donors, partners and supporters, whose commitment makes this work possible. Forty years on, acta remains a safe, imaginative and welcoming place where people can tell their own stories and be heard. At a time of isolation, disadvantage and uncertainty for many, our work has never felt more relevant or more needed. Sanjit Chudha, Chair FOR ACCOUNTS: CHAIR'S REPORT This year has been a momentous year for acta. We celebrated our 40 anniversary with a memorable event, as well as improvements to our building, and the launch of a new Friends scheme. The positivity of this is, however, is shaded by the increasingly challenging funding environment being faced by arts organi5ations across the city, region, and country. While our core funding from Arts CoLJncll England remain5 secure, and support from Bristol City Council continues to provide important foundahon, the wider funding environment for arts and community organisations remains uncertain. The continuing pressure on public finance5, rising costs, and increased competition for grants mean that we must remain both ambitious and prudent as we plan for the future. Oespite these challenges, there 15 much to celebrate. During 2025126, acta continued to demonstrate the power of co-created theatre to bring people together, build conlidence, and amplify voices that are too often unheard. Our regular groups, including acta co, Cornerstone, Griffin, Malcolm X Elders, Pick N Mix, Phoenix, Young Carers, and Firefly. have continued to make vibrant, relevant and moving work in our theatre in Bedmin5ter. Fireflyi our theatre company for men Supporting mental health and wellbeing, has grown from its inception into a strong and supportive creative community, sharing original work that explores friendship, family, and hope. Our wider programme ha5 a150 continued to flourish. Making Time 2 and The Creative Wellbeing Café have expanded theiT reach, creating welcoming spaces for creativity, connection and wellbeing. The Cultural Alliance has seen us work effectively in four primary schools in Bristol, delivering creativity across the curriculum in some of Bristol'5 m05t challenging educational environments. We have also continued to develop partnerships across sectors, with The Climate Collaboratorium seeing us work with Universitie5, Regional Theatres, Water Companies, Schools and Communities in Bristol, Tewkesbury and Shrewsbury. This project is a shining example of our ability to engage with themes and communities that are both relevant and Innovative in equal measures.
Alongside our core engagement work, we have developed new project5 that are rooted in our creative methodology and values but also contribute much needed income to our organisation. These include '8abbers' a storytelling project engaging babies and their parents, and a Corporate Staff Development programme delivering impactful workshops to teams from Bristol's business community. Our leadership and operational work has continued to strengthen. Adam Amer has brought rigour and energy to acta's finances and operations, supporknng improvements to our site and helping to cultivate ew income streams through venue hire5 and enterprise activity. As Chair, l am grateful to work alongside a committed Board, leadership team and staff group who combine creativlty with clear strategic focus. None of this remarkable work would be p0551ble withoLJt the dedication of our exceptional team of staff, freelancers and volunteers. Their unwavering commitment to creativity and communitv embodies the spirit of acta. True to our tradition, we have come together to support one another through both opportunities and challenges. It is this collective strength, rooted in community, that positions acta as a beacon, locally and nationallyi for co-creation and the reimagining of Society. acta has never been more relevant or needed. We could not do this work without the generous support of our funders, donors, partners and supporters. The funding landscape is increasingly challenging. and we are very fortunate to be supported by a wide range of organisations and individuals. We are grateful to remain a National Porrfolio Organisation of Art5 Council England, and to receive support from Bristol City Council's Cultural Investment Programme alongside project funding. We also thank all those who have supported specific programmes, partnerships and projects during the year, including trusts, foundationsi public funders, corporate Supporters and individual donors. Our thank5 go in particular to supporter5 including John Thaw Foundation, Wessex Water, The Nisbet Trust, Dandara Living, Portishead Nautical Trust, The National Lottery Community Fund, john James Bristol Foundation, Clothworker5 Foundation, Windrush Day Grant Scheme, Quartet Community Foundation, Cash for Kids, Bristol Airport Fund, Anchor Society, 29, May 1961, Medlock Charitable Trust, The Baring Foundation, The Gibbs Trust, Bristol Water and Charles Hayward Foundation. Their support enables acta to continue bringing people together through the power of theatre, creativitv and Shared Stories. 2025126 has been a Significant year in acta's story as we marked forty years of nurturing creativitv, building friendships and standing alongside people and communities across Bristol. This milestone has been both a moment of celebration and a reminder of the continuing need for acta's work. At a time when many people face isolation, disadvantage and uncertainty, acta remains a safe. welcoming and imaginative space where people can tell their own stories and be heard. Sanjit Chudha, Chair
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2026 The trustee5, who are also directors of the charity for the purposes of the Companies Act 2006, submit their annual report and the Ljnaudited financial statements for the year ended 31 March 2026. Reference and admlnistrative information set out on page 2 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Arkncles of Association and the Statement of Recommended Practice- Accounting and Reporting by Charities (effective from January 20191. As a charity registered in England and Wales, the charitable comphny also reports in accordance with the Charity Commission for England and Wales, guidance on public benefit and the Charities Act 2011. Structurei governance and management The Charity is a charitable company limited by guarantee. It is governed by Memorandum and Articles of Association (September 19871, which provide details of the Council of Management and procedures for the Annual General Meeting, at which at least one third of trustees, those who have been longest in office, will be subject to retirement or rotation. The Memorandum of Association e5tabli5hed the objects and powers of the charitable company, which is governed under its Article5 of Association. The Council of Management act as both directors of the company and trustees of the charity, and give their time voluntsrily and receive no financial benefits. The Council of Management meets regularly, with meetings attended by the Director and Finance and Operations Manager, who work with the Chair and subcommittees to Set the agenda. Tru5tee5 are also expected to serve on at least one subcommittee. During the year, subcommittees continued to 5UPPOrt the organisation'5 Strategic priorities, including arkn5tic ambition and quality, environmental responsibility, organisational dynamism, inclusivity and relevance. The company accounts are reviewed by the trustees on a quarterly basis to ensure annual targets will be met, with the Treasurer attending regular finance subcommittee meetings with the Director and Finance and Operations Manager prior to reporting back to the full Council of Management. Employees are consulted on issues of concern to them through regular company meetings and have been kept informed on specifrc matter5 directly by the Dirertor and Finance and Operations Manager, in addition to regular supervision meetings. There is regular communicaknon between management member5 and employees through the Direttor and Finance and Operations Manager, the Artistic Directorate and staff reports to the Council of Management. The Director Ilalses with the trustees on the annual job review process for each employee. The charity has implemented detailed policies in relatron to all aspects of personnel matters including Equality, Diversity and Inclusion, Health and Safety, Safeguarding and VolLJnteers. Full details of the bu5ine55 plan and policies are available from the actacentre. Public benefit All of acta's work exists for the benefit of the public, to bring about positive change for individuals and communitie5 through promoting active, creative participation in theatre. acta exists to support vulnerable people and marginalised Communities, including those who may have low confi'dence and 5elf-worth, live in isolation, or experience poor mental or physical health. Through co-created theatre, participants are supported to share stories, build skills, form friendships and take ownership of creative work that reflects their lives 3nd communities.
acta's tried and tested method, which uses a combination of sharing stories and experiences, developing imaginations and creativityi devising and performing theatre, has been proven to reduce social i501ation, improve wellbeing, improve self-conlidence and transferabl@ skills, and strengthen relationships between cultures and generations. acta creates high quality and relevant community theatre, whilst also making happier, healthier and more connected people. Ouring 2025126, the Company delivered 698 workshops, with 9863 total workshop attendances. acta workshops also led to the production of 10 new shows, which were seen by audiences totalling 1559. The company continuously reviews its aims and objectives to ensure that activities are developed in accordance with stated charitable purposes. Trustees have referred to the Charity Commission'5 general Euidance on public benefit to review acta's aims and objèctives and in planning future activities. Aims and objectives The Memorandum and Articles of Association describe acta's objects as follows.. to instigate and supervise drama projects for youth and community groups,. provide all sections of society with the opportunity to partr"cipate in theatre,. supervise drama sessions with people who are encouraged to create and perform their own work,. identify areas and communities in which theatre activities are lacking and remedy deficiencies identified as a result. design projects which emphasi5e the edLJcational aspects of workshops and the personal and social developmerit of individuals within a group,. and supervise projects designed to assist community development. Purpose- strategic alms cta believes that theatre is for everyone, and exists to promote opportunities to access theatre and the related arts. The Company works to a diversity action plan which ensures workshop5 are open to everyone within the project target group,. workshops remain free to participants- box office prices are kept to a minimum,. workshop and performance venue5 are welcoming and accessible,. transport is provided where p055ible,' and all participants are given equal opportunity to be involved in devising and performing work. Achlevements and performance- a review of activities 2025126 wa5 a significant year in 3Cta's story. The organi$3tion marked its 40th anniversary, celebrated four decades of creative work with communities across 8ri5tol, made improvements to the actacentre building, and launched a new Friends scheme to deepen relationships with supporters. These achievements took place against an increasingly challeneing funding environment for arts and community organisations, requiring acta to remain both ambitious and prudent. During the year, acta continued to demonstrate the power of co-created theatre to bring people together, build confidence and amplify VDices that are too often unheard. Regular groups including acta co, Cornerstone, Griffin, Malcolm X Elders, Pick N Mix, Phoenix, Young Carers and Firefly continued to make vibrant, relevant and moving work at the theatre in 8edminster. a¢ta's wider programme also continued to flourish. Making Time 2 and The Creative Wellbeing Cafe expanded their reach, creating welcoming spaces for creativity, connection and wellbeing. Through the Cultural Alliance, acta worked in four primary schools in Bristol, deliverins creativity acr05S the curriculum in challenging educational environments.
The Climate Collaboratorium continued to develop partnerships across sector5, demonstrating acta's ability to engage creatively with themes and communities that are both relevant and innovative. The organisab'on's leadership and operational work continued to strengthen during the year. Improvements to the site, the development of venue hire and enterprise activity, and careful linancial managenient have supported acta's resilience and helped cultivate new income streams. Financial and re5erve5 review The company continued to manage a wide-ranging programme of workshops, projects, performances and partnership activity during 2025126. While core funding from Arts Cotjncil England remained secure and support from 8ristol City Council Continued to provide an important foundation, the wider funding environment for arts and community organisations remained uncertain. Rising costs, pressure on public fi'nances and increased competition for grantg continued to present challenge5. At the year end, unrestricted reserves stood at £105.348. The trustees continuously review their policv on free reserves, consulting Charity Commission guidance. acta has an established pollcy whereby unrestricted funds not committed to, or invested in, tanglble fixed assets held by the charityi should be equivalent to three months, normal operating cost5, currently estt'mated at approximately £70,000. Due to current reserves bein& above this figure, and the increasinE challenges of the financial climate, the board will review this figure on a regular basis, increasing this threshold where nece5sarv. The trustees recognise that meeting this target remains challenging in the current climate. The charltv will continue to work towards Its reserves target and explore new sources of funding and income generation that align with acta's vision and values, including venue hires, enterprise activitvi individual giving, partnerships and project funding. The trustees therefore consider that the charity will continue as a going concern for 3 period of at least 12 months from the date on which these financial statements are approved. Risk management The trustees work closely with the Director and Finance and Operations Manager to manage risks associated with the management of the Company. Key risks dLJrinE the year included the uncertain funding environment, rising operating costs, pressure on public linances, increased competitron for grants, and the need to maintain sustainable levels of staffingi programme delivery and building operations. The Company continues to invest in fundraising and to diversify its fundin@ sources and acts"vities to hedge against potential loss of income. The Company benefits from a clear fundraising strategy and continues to cultivate income through trusts and foundations, publit funding, donations, the Friends scheme, venue hires, enterprise activity and project partnerships. Internal risks are minimised by the implementation of procedures for authorisation of transactions and project5, to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that thèy continue to meet the needs of the charity. Statement of responsibilities of the trustees The trustees, who are also directors of the charity for the purposes of company law, are responsible for preparing the trustees, report and the linancial statements in accordance with applicable law and United Kingdom Accounting Standard5, including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Company law requires the trustee5 to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statement5 the trustees a required to select suitable accounting policies and apply them consistently,. observe the methods and principles in the Charities SORP,. make judgements and accountinÉ estimates that are reasonable and prudent., state whether applicable accounknng standards and statements of recommended practice 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 in operation. The trustees are responsible for keeping proper accounting record5 which 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 Companie5 Act 2006. They are also responsible for safeguarding the asset5 of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charltable ¢ornpany's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Members of the charity guarantee to contribute an amount not exceeding £1 to the a55ets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no benefi'cial interest in the charity. Independent examiners Linden Accountant5 were appointed as acta's external examiners at the trustees meeting on 2/12125. Sanjit Chudha Date-. Chair, acta Counc51 of Management i..i. l.o).7.1a..
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ACTA COMMUNITY THEATRE LTD I report to the charity's trustees on my examination of the accounts of acta Community Theatre Ltd for the period ended 31 March 2026. Respe¢tive responsibilities of trustees and examiner As the trustees of the charity land also its directors for the purposes of company lawl you are responsible for the preparation of the consolidated accounts in accordance with the requirements of the Companies Act 20061'lhe 2006 Act,). The charity's trustees consider that an audit is not required for this year under Part 16 of the 2006 Act and under section 43121 of the Charities Act 1993 (the Act), as amended by s.145 of the Charities Act 20111 and that an independent examination is needed. Having salisfied myself that the charity is not subject to audit under the company law and is eligible for independent examination. it is my responsibility to.. Examine the accounts (under section 145 of the 2011 Act), To follow the procedures laid down in the General Directions given by the Charity Commission (under section 14515){bl Act), To also and lo state whether particular matters have come to my attention. Basis of independent examlner's report My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.11 also includes consideration of any unusual items or disclosures in the aCunt$, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required by audit, and consequently no opinion is given as lo whether the accounts present a "true and fair view. and the report is limited to those matters sel out in the statement below. Independent examiner's statement In the course of my examination, no matter has come lo my attention.. {11 which gives me reasonable cause to believe that in any material respect- the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable reqLJiremenls concerning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give 8 'true and fair, view which is not a matter considered as part of an independent examination. {21 lo which, in my opinion, attention should be drawn in order to enable a proper understanding of the accoLJnts to be reached. Michael Grant ACPA Linden Accountants, Scrapslore House, 21 Sevier Street, st Werburghs, Bristol, BS2 9LB Michael Grant Dale..10th July2026..........
acta Communlty The3tre Ltd STATEMENT OF FINANCIAL ACtIVlTIES Ilncluding Incrjme and Expendlture Account) YEAR ENDED 31ST MARCH 2026 Unrestrlcted Funds Restrlcted Fund5 Total Funds 2026 Total Fund5 2025 Note INCOME Donations and legacie5 116,023 14.712 36.803 2,781 1,050 177.555 2,200 117,073 192,267 39.003 2.781 110,370 165,397 31,814 3,444 Inve5tmenlS TOTAL INCOME AND ENDOWMENT5 170.320 180,805 351,125 311.025 EXPENOITURE Raising Funds Expenditure on charitable actiwties 86,964 63,542 86.964 272,485 72,550 264.474 208.943 TOTAL EXPENDITURE 150.506 208,943 359,449 337,024 NE[ INCOMEIIEXPENDITUREI 19,814 128.1371 18.3231 125,9991 Balances brought forward 82,479 70,759 153,238 179,237 Gross Transfers Between Fund5 3,021 13.0211 Balancescarrled forward 105,315 39.6 144,915 153,238 The charity has no recoenlsed galns or IossE5 Otherthan the results fortheyear as set out above. All of the aclbvities of the charity are classed as continuing. The note5 on pa8e5 15 to 24 form parrof rhese flnènclal statements 12-
acta Community Theatre Ltd BALANCE SHEET YEAR ENDED 31ST MARCH 2026 2D26 2025 Note FIXED ASSETS.. Tangib5e assets 5,752 5,808 CURRENT ASSETS.. Debtors io 7,138 192.484 199.622 28,981 184.707 213.688 Cash at bank and in hand CURREMf LIABILITIES.. li 160.4591 166,2581 Net current a%ets 139.163 147,430 NE[ SET5.. 144,915 153,238 FUNDS Unre5111tied funds Generil funds De518nated funds Reslricled funds 89.648 15,666 39,600 65.027 17,452 70,759 144.915 153,238 Fortheye31 ending 31 March 2026 the chaiity was efilltled 10 exemption from audit ullder section 477 of the Companies Act 20061'the Act'l relatin8tO 5m&ll cotnpaDie5. The membèrs h3ve not required the company ttsobiain an 3udit in accordance with section 476 of the Acr. The directors acknowled8e their responsiblliiy for complying withthe requiretnents ofrhe Act with re5pecl to 3ccountlnB record5 and lor Ihe prep3r3lion of accounts. The trustee5 acknowledge their responsibilitie5 for.. 111 ensuring that the charity keeps proper accountlng recordswhich comply with 5ectioTh 386 of the Aci. and 1111 preparing financial staternent5 which gSve a iiue and fairviewof the state of affaiis of the company as at the end of the financial year and of it5 profil or loss foi the flD3ncial year ill accordance with the requiremenrs of section 396 of the Act, and whlch otherwise comply with the requirements of the Act relaiing to These accouTrt5 have been prepared In accordance with the prowsions appllc3ble to companles subject lo the small companies, regime. These financial statements were approved bythÈ directors and authorised for issue on. and are 5iÈnÉd on their behalf bv.. Chair of Trustees Sanllt Chudha Charity Re8lStTation Number., 8W174 The notes on pa8e5 15 10 24 form parr of these financi31 statement5 13-
acta Comrnunity Theatre Ltd CONSOLIDATED STATEMENT OF CASH FLOWS YEAR ENOED 31ST MARCH 2026 2026 2025 Net cash inflow from operatlng actlvitles 6,489 6.213 Non-0pÈr3tn3l cash flows Losgon dlspos31 of tangible fixed a55et5 274 Investln8 actlvltle5 Payfflent5 lor tangible fixed assets Invesimeni Intome 11,7681 2.781 3,444 Loafi rppayment5 Net cash loutflowllinflow for the year 7.777 9,657 Ca5hflow restrlctlon5 ChaFlly18w prohibit5 Ihe use of net cash inflows on anyendowed or other restrlcted fund to offset net cash outflow5 on any fund out51de its own objects, except on special authority. In praclice, this restriction h3s not had any eFfeci cash flows for the year. The notes on p3g¢$ 15 to 24 form part of these financi31 sratements 14-
acta Community Theatr£ Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 315T MARCH 2026 I ACCOUNTING POLICIES Accounting conventlon ThÈ linancia15taiemenis have been prepare under the hlstoric cosi conventlon. The financlal statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charilio5 IFRS 102 SORPI efl¢¢iive from 1st Janu3ry 2019, and applicable UK AicountinKStandards. the Ch3rities Act 2011 and the Companies Act 2006. Funds structure 4JnresiriCted income fund5 cornpr15e those funds which the trustees are free to use lor any purpt>se in furtherance of the charltaue oblecls. Unrestrlcted funds include designated funds where Ihe trusiees, at their discrellon, have set aside ie50urce5 for a specific purpose. Reslricled funds are funds whlch ère to be used in accordance with 5petlllc resirlcilons irnposed by the donor orthe terms of 3 speciflc appeil. Income All income is reco8ni5ed once thechariiy has entitlefflent ta the rosources, il is certain that the resources will be rÈcelved and the monetaryvalue of Income call be meB5ured wSth sufficient reliability. Income from donations is included when rhese are receivable, except as foll¢w5'. When rhe donors spocify Ihal the donations given to the charity TnUSI be used in future accounting period5. When donor5 impose nditionS which have to be fulfilled bel¢re rhe charity become5 entitled to use such income, rhe income is deferred until the pre- condition5 have been mer. Income from grant5, where there are perfform3nce or service deliverables required by Ihe term5 of the 8rant, are accounted for as the ch?rity earn5 the rlghi to payment throu8h it5 peTlormance. Expendlture Liabilities are reco8nlsed as expenditure 85 soon as therè Is a legal or constructive obligation committingthe charltyio the expenditure. All expenditufe Is accounted lor on an accruals basis and has been cl3551fied under heèdlngs Ihat agree all c05t5 related to the category. Suppori costs have been allotated I[ toward5 the chafiiable èctlvities of the charity. Charitable expendiiure camprises those c05t5 Incurred bythe charity in the dellvery ol Its aCilvSlles and servlces for Its beneficiarie5. It Includes tth the dirECt pay and non-pay costs and 5UPWIt tosts relating ta Ih05e activities. Golng conEem After (naking appropriate enquirie5. the trustees have 8 reasonable expect3tion that the Chariiy has adequate resour5 tocontinue it5 tsperarions forthe foreseeable future and Iherefofe Iheyhave continued lo adopt the going concern basls when preparlng the financial slaternEnt5. Governance costs 5oveinance c05t include thase costs associ3ted with meetlng the tonstitutlonal and statutory requirpments of the charlty, and include Its independent examination feÈ5 and costs linked to the strategic Tnana8emoni of the charity includlng trustee Èxpenses. Tanglble fL¥ed assets and dÈpreclatlon Oepreciation ha5 bEEn provided on all tangible fixed a55etS 3t r8tÈscalculated io write off the c05t, less estimated resldual value of each asset. over it5 expected useful life. The rates used are.. 25% reducing balance lorst6ge equipment, 25% reducin8 balance foroflice fillings 3nd equipmerit. Ilems of equipment are capiia115ed where the total price for purchasing the Item is greater than E500.00. 15-
cta Comtnunity Theatre Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2026 ACCOUNTING POLICIES Icontlnuedl Allocatlon of support and governance costs Support cosis are thosE func110fi5 that BSSlStthe work of Ihe charity but do not directly undert4ke ch81i18ble octivilies. Governance costs are Ihe costs a550Clated wilh the Éoverftance ariangement of the charity, includinE the costs of CDrnpIyinB Wlth constllullonal and 51alUlory requirements and 8ny costs a550ciated wilh Ihe SlTai¢glc mallagemEnt of the chariiy's activilles. These ¢05t5 have been allocared between cost of rai5in8 fund5 and expenditure on 2026 2025 25% 25% 75% 75% INCOME FROM DDNATIONS AND LEGACIES Unrestrltted Funds Re5trided Funds Total Funds 2026 Total Funds 2025 Arts Council England NPO Funding Bristol City Counc11 Key Arts Provider 82,784 25.586 82,784 25,586 81.472 25.586 Donations 7.653 I,0 8.703 3,312 116,023 1,050 117.073 110,370 INCOME FROM CHARITABLEACnVITIES Unrestricted Funds Restr4cted Funds Tot?1 Funds 2026 Total Fund5 2025 Gllt Income Baring Foundation bBCChildren in Need.. Lockle31e Kids 13.72a 13,720 22.866 7,500 10,000 lo,0 8.750 Clothworkers Foundation Gamble AwarE.' The Ion8 group 11,0 10,997 li,(M)O 10.997 13,870 5,000 Medlock Charitable Trust 3,000 9,818 9.818 9.736 9,736 22,833 Natlonal Lottery.. acia National Lottery-. Plck N MIX 9.818 9,818 9,736 9.736 22,833 2,000 9.185 9,185 28.926 Ni5bet Charitable Trust.. Phoenix Qthergrant5 < £5,OL¥J Thre5hold5 Trifilly Communllv Arts WindfUSh Total 8rant Income 5.000 38.232 38.368 15,454 166,477 38,368 15,454 166,477 148,512 Box affice and ticket sales Fee incotne 4,853 9,859 4,853 20,937 3,175 13,710 11,078 14,712 177,555 192.267 165,397 16-
acta Community Theatre Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2026 INCOME FROM OTHER TRADING AcfiviTIES Unrestrlcted Fund5 Total Funds 2026 Total Fund5 2025 Funds B3bber5 se$51on Intome 3,310 26,009 3,310 26,009 2,200 3,760 3,724 Premises Hire Sponsar5hip Theatre bar sales 13,166 12,800 1,803 3,045 2,2 3.760 3,724 Theatre calé sales 36,803 2.200 39,003 31.814 5 TOTAL EXPENDITURE Support and 80vernance costs Raising funds Charltable aCtitIeS TotBI Funds 1026 Staff costs Freelance costs Premises cost5 43,866 106,533 57,916 9,438 9,461 58,488 108,887 57,916 37.753 9,461 8,314 7,122 1,214 1,549 6,223 374 7,343 4,887 2,056 3,857 1,708 371 14,157 14,157 Production Costs Offlce cos Insurance Travel and accommodation costs Depreclatlon charges Prinl publicity and documeniatlon costs Venue hire c0515 Participant & volunteer expenses Bar /café cosi Tralning & recruitfflenl Costs Audit, accountancy and professional fees 8,314 7,122 1,214 1,549 6.222 374 7,343 4,887 2,056 3,857 1,708 371 141 Bank ch4rges & Interest paid Bad Debt to be written off GainlLo55 on e1 Disposal Oon3lions made 141 274 274 62,910 2(M),325 g6.214 359,449 Allocation of support & Eovernance costs 24.052 72,160 196.2141 86.964 272,485 359.449 17-
acta Community The3tre Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDEO 31ST MARCH 2026 TOTAL EXPENDftUllE- Prevlous period Support and governin costs NablnE fund5 Charitable Total Funds 2025 siaff cosis 40,380 98.065 -17,020 10.312 53,840 192.284 77.020 27,497 Premi5E5 C0515 6,874 10,312 PToduclioTr Costs 3,941 3.941 8,724 7,220 669 1,969 2,[1 1.083 2,800 2,162 4.827 703 420 8.724 7.220 Insurance Travel and accommodation costs Depreciation ch3rges Prlnt, Plsblicilyand documenlation costs Venue hire cosrs Participallt & volunteer expenses Training & iecruitmelll cost5 Audit, accountancy and professional fees 669 1,969 2,061 1,082 2,800 2,162 4,827 703 Bank char8es & interest paid 8ar/café c05t5 B3d Debt ro be written off Donation5 made 420 3,112 3,112 532 532 50,366 197.919 88,739 337,024 Allocation of suppori & goweirTrance c05t5 22.185 66,5S4 188.7391 72.550 264,471 337.024 NEr MOVEMENT IN FUNDS Thi5 15 stated following these charges.. 2026 2025 Depreciation Trustees. remuneration Tru5tees' expense relmbur5ement Fee for independent examinaiion 1.549 1,969 1.650 1.650 In knth the Current yearand prior year no expeTrses were relmbur5ed tothe trustees. CORPORATION TAX The charity is exempt from iaxen income and gains falling wilhin section 505 of the Taxes Act 1988 or sedion 152 of the Taxation of Chargeable Gains Act 1992 to the extent th3t these Ire applled to it5 charitable objects. No tax charÉes have arisen in the charlty.
acta Communlty Theatre Ltd NOTES TO THE FINANCIAL STATEMENT5 YEAR ENDED 31ST MARCH 2026 B STAFF NUMbER5 AND Costs 2026 2025 Salaries and wages Social securitycost5 Pension contributions 190,588 12,834 5.465 181.866 7,066 3,352 2Q8,887 192,284 The average numbei of employee5 (including senlor management and leadershSpl durlng theyear wa5.. 2026 2025 Staff No indivldual employee earTred tnore than £60.WO.00 during the tuiiÈnt or piloi period. Ke ement The key managernent personnel of the charitable company comprise the Trustee5, Director and Finarbce & Operations Manager. The total empleyment bpnefits of the key management personnel were £87,934 Iprpvious period was £91,768). man3 9 TANGIBLE FIXED AS5Ers SlaEe EouSpment Office Fittin8S & Equlpmenl Totsls COST.. At l April 2025 122,606 63,940 1,768 186.546 1,768 At 31 March 2026 122,606 64,449 187,055 DEPRECIATION.. At l April 2025 Charge forthe ye3r 120.347 565 60,391 985 19851 180,718 1,549.48 19851 At 31 March 2026 120,912 60,391 181.302 NET 800K VALUE., Al 31 March 2026 1,694 4,058 5,752 At 31 March 2025 2.259 3,549 10 DEBTOftS 2026 2025 Trade Debtors Prepayment5 othei Debtors 975 19,051 5,060 4,870 6,143 20 7,138 28,981 19-
acta Cornmunity Theatre Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED alST MARCH 2026 11 cRED[ro.. amount5 fallln8 due wlthln one year 2026 2025 Trade Crediiofs Deferred Income Accru315 PAYEINIC & Nei Wage liabilities Other Creditors 7,056 42.745 3.914 4,437 2.307 12,957 43,106 4,395 3.419 2,380 60,459 66,258 12 RECONcILTION OF NEf MOVEMENT IN FUNDSTO NET CASH INFLOW FROM OPERATING ACnVtriES 2026 2025 Statement of FinaTrci81 Actlysiles.. Net movernent in funds 18.3231 125,9991 Inv¥iment In¢¢me Depreci3tion 12,7811 1.549 15,7991 21,843 13,4441 1,969 49.734 lJ6.0481 Decrease / Ilncre35el in operational debtors Ilncreasel /de¢rea5e in Stock Net cash IDuiflowl Ilnfltiw from operatln8 activltles 6,489 6.213 13 ANALYSIS OF CHANGE5 IN CASH DURING THE YEAR 2026 2025 Change C3sh at bank and In hand 192,484 184,707 7,777 2Q25 2024 Change Cash at bank and in hand 184,707 175,050 9,657 14 ANALYS15 OF NET ASSEfs BETWEEN FUNDS Restrkted Fund5 De518nated Funds General Funds Tetal Funds 2026 Fiyed setS 5,752 142,570 160,4591 5,752 199.622 160,4591 Cuiiellt A55et5 39,6QO 17,452 39.600 17.452 87,863 144,915 Prfor perlod comparlson flestr4cted Funds De518nated Funds General Funds Totsl Fund5 2025 Flxed A55ets 5,808 81,261 166.2581 5.808 213,688 166,2581 Current Assets 108,2S6 24,171 108,256 24.171 20,811 153,238 20-
acta Commur)ity Theatre Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 315T MARCH 2026 15 ANALYSIS OF CHARITABLE FUNDS For the year ended 31 M8rth 2026 Analy515 of Fund movements Balance blfwd Income Expenditu Transfets Fund clfwd Restrlcted fvnds ARA 8arinÈ Foundation BCC.. CIL 905 17,372 18201 19961 13,72D io,wo 118.7741 18.5WI 11,322 1,500 BCC.. Warm Space5 Climale Collaboratorium Clothworkers Foundatlon Dandara 1,566 8,178 11,000 2,200 112,1561 110,0801 15.5451 13,9781 92a 3,190 1.227 3,281 183 (IS61 GambleAware.' The Long Greup Hlstoric Er8land-. Workhouse lohnjames Foundation.. Youn8 Carers Medlock Charitable Trust National Lottery.. acta Co Natlotyal Lottery-. Pick N Mix Nisber Charitable Trust.. Phoenix Nordic Walking Group Other small Èranis Quartet." Young Carers 10,997 110,1661 15561 31 3,556 2.092 1,511 12,0921 3,0(Ml 9,818 9.818 19.471 1.395 292 409 14991 4,163 Z.886 11,387 3,856 2,698 803 123,9191 285 3,191 4,633 26,783 133,5361 13,8561 4,624 St Monica Tfu5t.. Makingfime Tiinilv CommunityArts Ltd Wlndrvsh 18031 12,639 38,368 15.454 11,892 115,4541 Total restrl¢ted funds 70,759 180,805 1208.9431 39,600 Unrestricted funds General funds 65,027 170,170 148.5701 3.021 89,648 IEnated funds Commullity Garden Equiptnent reserve Premlses rep3irs reserve Threshold5 Iso 139 2,452 io,wo 5,WO 17,452 2,452 8,075 5,0 15,666 11,9251 150 11,9361 Total unreslrlcted funds 82,479 170.320 I150,5() 3,021 105,315 Total funds 153.238 351,125 1359,4491 144,915 21-
acta Community Theatre Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDEO 315T MARCH 2026 16 ANALYSIS OF CHARITABLE FUNDS Prlor perlod- For the ytar ended 31 March 2025 An8tysls of Fund movements Balance Income Expendlture Transfers Fund blfvid Re5trictEd funds ABA 1,2ao 22,866 7,500 È,750 12951 15,4941 125.6451 117.5LKJI 18561 gos baiinE Foundation BBC Children in Need.. Lockleaze Kid5 BCC.. Shared Stories Irestatedl BCC.. Warm Spaces Dalldara Irestatedl Oalldara.. Griffi GambleAw8re.. The LonE Group Historic England.. Workhouse John Jatnes Foundation.. Youn8 Carers Medlock Chariiable Trust 17,372 18.146 8,750 2,422 2,206 1.566 3.190 1,227 3.281 J83 2,092 1.511 4.163 2.B86 11,387 12,800 1.480 27,594 5,000 17,6141 119,1821 116,6991 14,366 3,620 5,000 18,369 13,4891 118,4591 4,253 5,000 6,912 Nordic Walkin8 Group Ireslatedl OthersTnall grants Paul Hamlyn Found8tlon.' Coinerstone Quartet.. ccp Quartet.. Medlock Quariet." Youngcarers Ragdoll.. Forge floyal British Legion SlnEer Found8iion.' Elevate Sl Monica Trust MakingTSme Trinity CoTnrnunity Art5 Ltd Unfversityof ReadSng IrE5tatedl 16,850 1,376 3,041 683 16831 11,2951 16,4091 211 4,940 2,540 3,QL]O 87 3.856 3,870 2.698 10,206 3,183 ILO.2061 12,5101 125,5931 18.1561 130 38,232 12,639 8,156 Total restrlEted funds 108,256 161,729 1183,4991 70,759 Vnrestrlcted funds General funds 46,810 149,296 1146,8061 15.727 65,027 Deslgnited funds Premises repairs reserve EquipmEnt reserve Threshold5 10,000 9.171 5,000 24,171 iQ,Q(K> 2,452 5,0 17,452 16,7191 Total unre5trlcted funds 70.981 149.296 1153.5251 15,727 82,479 Totsl fund5 179,237 311,025 1337,0241 153,238 -22-
acta Community Theatre Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST NIARCH 2026 ARA. Addiction RecoveryAgency support for The Long Group.. a crealive group lor people with lived experience of addiction. B3ring Foundaiian. Foi our kirefly Theatre Company. SUPPOlllng tnen's rTrent31 health. BBC Children in Need. Lockleaze Kid5. Support for di3m3 and theatre workshops wilh children aged 5 to g ye3rsold In Lockleaze. Bristol City Council.. Community Impr¢vemeDI Lew¢- Fundin8 from Bristc>l City Council's CommunSty Infrastructure LeV helped us make e5senrial repalrs and Improvements to ourcommunitygarden. creating a morp welcomin8 space for the local communlty to enjoy. Brlsiol City Council.. Shared srories- Creative workshops iaplufln8community stories ard sharlng them at a physical exhibition In BedmSnsier library. Brisiol City Countil.. Warm Spaces Support for the wèekly Cre3tivo Wellbeing Café. Affordable home-cooked food and a creative craft workshop. Cllmate Coll?boratorium Workin8With the University of the West ol England, we co-crealed the2tre-b8sed Climate Oecision Lab5 that brought together young people, older resldents. and climate researchers to explore flood resllltrDce, water 5ecurily, and communiiy-led respon5e5 to climate change. Clothworkers Foundation- With 5UPPOrt from The Clothvrkers, Foundation, WE carried uut vital lift rep3irs, improvinB acte55ibilityafid ensurin6 that Dtndara- Support for the weekly Creative Wellbeing Café. Affordable home-cooked food and a creative craft workshop. Dandar&'. Griffin- Support for our 8edminster Youth Theatre to perform on Fast Slreei. Gamble Aware.. The Long Group- The LonÈ Group is a creative suppori group for people In recovery froin Bambling harm. Sei up as a partnership with Arsdiction Recovery for All. The Long Group Is a supportive, friendly environment supporting Sts members to live happy and healthy Ilves. Historic England.. Workhouse- Funding to support a numberof performances retellingthe events that took place at Èedmin5ter UnSon Workhouse in 1855. JohnJ8mes FouDdatlon'. Young Carer5- Support for the Weeklyyouth Theatre for Young Care{5. Medlock Chariiable Trust.. Dayisme open-access theatie Broup specific311y to suppori refueee integration. NBtional Lottery., act8 Co-The group is for participantswho have been in acia shows befofe and wani lo continue to develop their theatre ski115 and love of perforinance. National Loitery.. Plck N Mix- Plck n Mix Theatre Is acla'sopen-access adult theatre 8ioup. Reflecting its name, the Èroup brings togelhera diverse mix of people. perspEilive5, experiences. Open to everyone, it offers Bn acce55ible and incluswe space ta explore theatre, build confidence. and connect with others Nlsbet ChantableTrust.. Phoenix- PhoeniKTheatre, weekly drama and theatre workshop5 forvulnerable young adults aged 16 to 25 years a. Nordic Walklng Group- Weeklywalking session specifically for rhose recovering froln poor health, or livinE th health canditioTrs. othersmall grants Ivariousl- Variou5 5fflall grants lo support the local proEramme. Paul Hamlyn Foundaticn.. Cornerstone Cornerstone is a day time open-a¢ce5s theatre group designed specific?Ily to support people facin8disa(Svantage. Quartet.. CCP- Suppon larour Cornersrone Theatre group tocre3te a performance 3bout worklnÈ toÈetherto cre31e safer communiiies. Quartet.. Core- ÉiO.000 for design and developmpnl of a new, accessible and mobile friendlyacia web51te. Quartet.. Medlock- Fundin8 to support"Pick n Mix. an open-ac¢e.ssadult group. Quartet.. ThriirynE Theatre- ThrivingTheatre originaied from ada'5 2021 Hard Evidence projecr. a parinershlp with the Biomedical Research Cenire. The projert looked into U51nB creatlve rnethods to disseminare scientific 1Sndin£s, in thi5 C3se the importance DI using Inindfulne5s for Iraumi to svppori survwors of dome5ticviolence. The cast of H3rd Evidence were keeTr to CDnlinue workin8 creatively wirh acta, and worked to Set up fhriving Theatrt. a creative suppoiigrtrup for 5urvivor5 of dame5tic abuse, beginning sesslons In 2023. Quartet.. Youn8 Carers- Weeklyyouth Iheaire for young carers, meeting online this year. R3gdoll.. Forge- Forge Is a two-year (September 2022 to Au8U5t 20241 theatre training programme led bywomen, for women. Over two yea15 we are introducin8 youn8 women to a rangeof theatre skills, and then helpin8 them specialise in either production or theatre making. Royal British Le8ion.- Malcolm X Elders Theatre Cornpany productron of "Forgotten Heroes" which rells the storie5 of some of rhe CarlbbEan war heroe5 af World WarTwo. singer Foundarion.. Elevate- ASmed at COTnmunitythealre practitioners & socially enÉaged artist5who are Interesred in working wth a Specific comrllunitv, and would like io devel¢ptheir knowlpdge & practice of communiiy and socially engèged theatre & arts piactice 5t Monlca Trust.. Makln8Time Over 55.5 group come 31ong to the 8cia tentre for a fre5hlycooked hot & to work on 8 creatwe project. Trinity Communit¥Aris- Parinership with th£ Trinity Centre in delivering theatre workshops In Brlstol Schools. Univer51ty of Readin8.' A collabor3tion with Self-lnjury Support workinBWlth people with lived experience of self-harm, cre3ting a pl8Y. Windrush With 5upwrt from a Windrush Day Grant. our Malcolin X Elder5 8roup cre21ed Forgotien Heroes-a powerful celebrarion of Caribbean wartiffle seNice, shèped by thewomen'5 Owll stories. heritage, and Ilved experlence. 23-
atta Community Theatre Ltd NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2026 Desi nated Fund5 destri PreTni5es repair5 reserve- Fundln8 de518naied for malor repairs and upgrades to IhÈ external and Internal condilian ol the premlses. Equipment reservt- FundiDgdesi8natpd lo en5urE acta have rhe capacity to malntain and UPErade technolO8yrythOut impatllnE on the dayto day runnln8 ol theor8ani5ation. Thresholds- Donation to support current 3nd future prolect5 byarta. Transfers between Funds Transfers to restricted funds are to coverthe overspend on any restricied project5. Any transfer from resiricted fund5to unre5trlcled funds represents movement of underspendingas agreed by the 5peclli¢ lunder. 17 RELATED PARTYTBANSACTIONS Durine the lin8iicial period no payTnenrswerè made frorn the charity lo the Irusiees or persons or entitie5 connected to rhem. Total donatlOn5 made bv trustees to the charitydurlng the fin8ncl?I perlod were E310, and total donaiions made ty felated parties to rhe charity durin8 the financial peiiod was £1.451. 18 GOVERNMENT GRANf5 The ¢har113ble company received the followinB Bovernment 8rBnts'. 2026 2025 Arts Council En8land 82,784 35.586 81.472 341,336 118,37a 115,808 There are no unfulfilled conditign5 In respecl of the government £raDts dis¢1osed above12025'. none). The charity did not benefit from any forms of governmelll a551stance during the ye3r12025'. nonel. 24-