Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Report and Accounts For The Year Ended 31 March 2025 Registered Charity Number 801689 Registered Company Number 02323701 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Report and accounts Contents** ||**Page**| |---|---| |Charity and Company information|**1**| |Trustees' Report|**2**| |Statement of Directors'/Trustees' Responsibilities|**6**| |Independent Examiner's report|**7**| |Statement of Financial Activities|**8**| |Movements in Accumulated Funds|**9**| |Balance Sheet|**10**| |Statement of Cashflows|**12**| |Notes to the accounts|**13**| |Detailed Statement of Financial Activities|**21**| ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Company Information** **Charity number** 801689 ## **Company registration number** 02323701 ## **Trustees** Mr R Tatam Mr G Allen Ms G Small Mr S Tulloch Thomas Ms L Pennell Ms M James Ms A Lee Ms C Shorrocks - Resigned 17 September 2025 - Resigned 16 September 2024 - Resigned 28 March 2025 - Appointed 01 September 2024 - Co Chair Appointed 16 September 2024 - Appointed 17 September 2025 ## **Secretary, CEO and Charity Manager** Mr A Tremaine Ms L Kriefman - Appointed 22 March 2024 - Resigned 22 March 2024 ## **Registered office** Barbican Theatre Castle Street Plymouth PL1 2NJ ## **Accountants and Independent Examiners** Mr P W Soutter FCCA ATT Wills Accountants Limited Chartered Certified Accountants 2 Endeavour House, Parkway Court Longbridge Road Plymouth PL6 8LR ## **Bankers** TSB Plymouth Branch 162 Armada Way Plymouth PL1 1LY 1 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre)** ## **The report of the trustees for the year ended 31 March 2025** The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees, who are also directors of Rent-a-Role Drama Service t/a Barbican Theatre, for the purpose of company law and who served during the year and up to the date of this report are set out on page 1. ## **Name, registered office and constitution of the charity** The full name of the charity is Rent-a-Role Drama Service t/a Barbican Theatre. The charity is also known by the name Barbican Theatre. The legal registration details are :- _Date of incorporation_ 1 Dec 1988 _Company Registration Number_ 02323701 _Charity Registration Number_ 801689 _The Registered Office is_ Barbican Theatre Castle Street Plymouth PL1 2NJ ## **Objectives and Activities of the Charity** ## _**A summary of the objects of the charity as set out in its governing document.**_ **Objectives** The objectives of the charity are: - To promote the education of young people under the age of 25 through the medium of drama. - To relieve those persons with special needs through the medium of drama. - To promote the education of young people in the art and science of the theatre and drama. The trustees have paid due regard to guidance issues by the Charity Commission in relation to the activities that should be undertaken for the public benefit. ## **Trustee Selection and Appointment** The board periodically reviews the makeup for skills gaps and then selects trustees who have the required skills. ## **Executive Summary 2024/2025** 2024/25 was a year of both challenge and resilience for Barbican Theatre, Plymouth. As we entered the second year of our Arts Council England NPO agreement, we focused on delivering against our activity plan while adapting to a leaner core team structure and the continuing impacts of the cost-of-living crisis. 2 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre)** ## **The report of the trustees for the year ended 31 March 2025** Alongside the crucial support of Arts Council England, our Service Level Agreement with Plymouth City Council remained a vital foundation for our ReBels youth programme. The four-year funding programme from the Esmée Fairbairn Foundation continued to underpin our community engagement work. The introduction of our two Executive Producers (existing roles adapted) have been pivotal in continuing our impactful youth provision, building meaningful connections across the city and leading new projects. During 2024/25, the organisation refined its business model, tested new approaches to programming, and invested in improved systems for data collection and reporting. While commercial programming in the auditorium faced challenges, particularly in music events where technical costs outweighed potential returns, the learning from this period has shaped a clearer and more sustainable strategy for the future. A significant change in leadership also occurred this year, with the departure of our Chief Executive & Artistic Director in early 2024. Rather than pursue a like-for-like replacement, trustees accepted a recommendation to adopt a flatter adaptive structure, led by an empowered core team with strategic support from consultants and the newly established Artistic Advisory Board. This shift reflects our values of collaboration, inclusivity, and ambition, ensuring leadership is shared and embedded across the organisation. Despite financial pressures, Barbican Theatre has continued to thrive as a home for creativity, participation, and talent development. We have exceeded many of our targets and provided platforms for new voices and young artists to create, perform, and grow. ## **Achievements and Performance** ## **2024/2025 Year in Review** ## **ReBels Skills Development and Youth Outreach** The ReBels programme (ages 12-25) remains at the heart of our mission, co-created with young people to ensure it reflects their interests and ambitions. Now in its fifth year, the programme has nurtured a diverse new generation of theatre-makers, musicians, dancers, writers, comedians, and film makers. ## **ReBels Music** Thanks to funding through Youth Music's Catalyser Fund, we have expanded our music provision across the region, with new hubs established in Bodmin and Buckfastleigh. This builds on the incredible work we've done in Plymouth to provide professional skills development and create opportunities for mentoring, performance and music production in a safe and informal format. The young musicians had eight live performance opportunities across the year including in the B-Bar, Barbican Theatre auditorium, a local café, and our Rebels Rising Stars event at the Quad Theatre - this marked the reopening of the theatre at Marjon and included eight talented young musicians who shared the spotlight with their practitioners and industry professionals. 3 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre)** ## **The report of the trustees for the year ended 31 March 2025** ## **ReBels Young Company (RYC)** In 2024 we worked with 4 artists aged 18 - 25 to produce a new piece of touring theatre, The Bakery is Closed Again. This provided paid opportunities for emerging creatives. They were supported by our Executive Producer and a team of 3 mentors. We auditioned 25 people and cast 4 actors. Whilst the call out was not specific regarding age and gender, we ended up casting 2 male and 2 female actors, all of whom are emerging actors aged 18 -25. Producing a trailer also provided a paid opportunity for one of our ReBels who is training to be a filmmaker. The Bakery Is Closed Again toured to: - 1st June - Press Night at Barbican Theatre - 8th June - Plymouth Central Library - 9th June - Spark Studio, Brixham - 14th June - 16 June - Leadworks, Plymouth - 28th June - 30th June - Barnstaple Fringe - 5th July - Trevow Helston, Cornwall - 7th July - The Room Above Bristol - 13th July - Market Hall, Plymouth - 15th July - 17th July - Bread and Roses, London - 19th July - 21st July - The Barrel House, Totnes - 26th July - The House, Plymouth Our 2025 Rebels Young Company (RYC) was formed to produce a brand-new piece of theatre, The Witching Hour. This included everything from writing a new script, devising and producing, costume and set design, technical design, rehearsing - all to be taken on tour as far as Durham. They plan to visit 13 destinations across the country - a major moment for young creatives on a professional platform. In schools, our reach continues to grow with creative workshops and activity days delivered across the city, with a particular focus on areas under-served. ## **Community Engagement** Our community projects are breaking new ground across Plymouth's neighbourhoods, thanks to funding from Esmee Fairbairn's Confident Communities programme. Projects include: - Family Dance sessions started in Whitleigh, with the sessions being a consistent part of many families week. The sessions have been so popular that we are looking to expand into Southway and Estover. The focus is on healthy lifestyles for families, fun and creative activity as well as providing a free lunch for participants. - Unspoken - From Stonewall to Stonehouse began work with LGBTQ+ over-50s, creating space for stories that deserve to be heard. From regular themed sessions, working with Plymouth's LGBTQ+ Community Builder - In East End, our regular partnership with Take A Part and Prime included regular creative events engaging local residents and exploring what could be possible in the neighbourhood. - Keyham saw creative collaboration with the 1st Keyham Scouts, hosting a Japanese Sports Day, as well as inviting their Squirrels (4-6 years) into the theatre to create a 'Play in a Day' as well as holding an overnight residential at the Theatre. - In Honicknowle, in collaboration with the Burrington Hub, we hold monthly craft sessions, responding to the interests of attendees. These sessions are focused on skills development, with a view to support the members of the group to continue to make, create and eventually sell their crafts. 4 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre)** ## **The report of the trustees for the year ended 31 March 2025** Adult Creative Classes saw regular strong attendance and a real appetite for performance - a promising start ahead of the refreshed relaunch in September. Their highlights included performing at our River Plym celebration event and a number of public sharings of their work to audiences. ## **ReBels numbers 2024/25** |•|
Total hours paid practitioner employment|1,510| |---|---|---| |•|
Hours of Training - Young People|4,428| |•|
Hours of Training - Adults|1,406| |•|
Freelance Contract to deliver activity|64| |•|
Overall Performance Opportunities|18| |•|
RYC Tour (The Bakery is Closed Again)|11| |•|
Number of subsidised hours in spaces|365| |•|
Activity Days /Workshops (Outreach)|166| ## **Financial Review** Turnover for the year ended 31 March 2025 was £508,384 (2024 : £414,410) and expenditure was £567,288 (2024 : £479,825) leading to a deficit of £58,904 compared to a deficit of £65,415 last year. Grants accounted for 63% (2024 : 73%) of turnover with earned and contributed income equalling 37% (2024 : 27%). This shows the crucial importance of grant income in ensuring the survival of the company in the current economic climate. Core grant will be needed to underwrite activity while the company embeds the new business model and starts to address the balance between grant and earned and contributed income over a 3 to 5 year period. ## **Reserves** Due to financial pressures caused by the COVID-19 pandemic, Barbican Theatre has increasingly had to draw on its reserves. Thus, only very limited reserves have been maintained to pursue its objectives. ## **Designated reserves** The Trustees have established a level of free unrestricted reserves that Barbican Theatre requires to bridge funding gaps to enable the charity to continue the current activities, these are shown within Note 17 of these accounts. ## **Restricted reserves** The restricted fund relates to the Esmee Fairbairn Foundation whose support during the pandemic and subsequently has been welcomed and proved vital in supporting delivery of activities. Restricted project funding refers to agreed sums that funders have given to spend on specific project activities and elements, the income is ring-fenced for that project, and is shown in Note 6 of the accounts. ## **Impact of Cost of living crisis on Going Concern** The current cost of living crisis continues to provide ongoing financial challenges to our company. To date we have been able to continue very much within the terms of our objectives. The Trustees have reviewed the cash flow forecasts and operating budgets for the next twelve months and do not foresee any going concern implications. Given the ongoing economic conditions this is being kept under constant review. 5 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre)** ## **The report of the trustees for the year ended 31 March 2025** ## **Plans for Future Periods** The continued support of Arts Council England, Plymouth City Council, Esmee Fairbairn Foundation and valued supporters provides a platform for the Company to survive and develop. Future plans are to improve sustainability and to implement a business model aimed at earning more income from the building whilst continuing to deliver our aims and objectives. Over a 3-5 year period the aim is to ensure an appropriate and achievable balance between earned/contributed income and core grants. The challenges this provides are fully recognised particularly against the uncertainties arising from the current economic climate. Key issues for 2024-25 are the delivery of the second year of our Arts Council England NPO 2023-26 objectives and continued delivery against our SLA with Plymouth City Council and the successful completion of phase 1 of the River Plym project. Ensuring that this delivery can be achieved with the flatter core team structure and the recruitment of some new Board members. ## **Statement of Directors' and Trustees' Responsibilities** The trustees (who are also directors of Rent-a-Role Drama Service for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP 2019 (FRS 102); - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Method of preparation of accounts** These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. ## **This report was approved by the board of trustees on 17 December 2025.** ## **Ms A Lee** **Director & Trustee** 6 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Independent Examiner's Report to the trustees of the charity** ## **Report of the Independent Examiner to the trustees** ## **on the accounts of the Charity for the year ended 31 March 2025** I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 8 to 25. ## **Responsibilities and basis of report** As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Since the company's gross income exceeded £250,000. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or - 2) the accounts do not accord with those records; or - 3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or - 4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. _Signed:_ Mr P W Soutter FCCA ATT Wills Accountants Limited Chartered Certified Accountants 2 Endeavour House, Parkway Court Longbridge Road Plymouth PL6 8LR The date upon which my opinion is expressed is :- 17 December 2025 7 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Statement of Financial Activities Including Income and Expenditure Account for the year ended 31 March 2025** |**Statement of Financial Activities**
**Including Income and Expenditure Account**
**for the year ended 31 March 2025**|| |---|---| |**Incoming resources**
**Income and endowments from:**
Donations and legacies
Other trading activities
Investments
Charitable activities
**Total income and endowments**
**_Expenditure on:_**
Raising funds
Charitiable activities
Other
**Total expenditure**
**Net income / expenditure**
**before transfers between funds**
**Gross transfers between funds**
**Net income / expenditure before**
**Other recognised gains and losses**
**Net movement in funds**
**Reconciliation of funds**
**_Total funds brought forward_**
**Total Funds carried forward**|**Unrestricted Restricted**
**Total**
**Last Year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
1,384
-
1,384
2,099
56,898
-
56,898
62,587
1,078
-
1,078
1,690
444,292
4,732
449,024
348,034| ||503,652
4,732
508,384
414,410| ||49,068
-
49,068
43,106
512,757
3,633
516,390
435,229
1,830
-
1,830
1,490| ||563,655
3,633
567,288
479,825| ||| ||(60,003)
1,099
(58,904)
(65,415)
-
-
-
-| ||(60,003)
1,099
(58,904)
(65,415)| ||| ||| ||(60,003)
1,099
(58,904)
(65,415)
198,422
80,016
278,438
343,853| ||**138,419**
**81,115**
**219,534**
**278,438**| The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 10 as required by the SORP. ## **All activities derive from continuing operations** **The notes on pages 13 to 20 form an integral part of these accounts.** 8 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Statement of Financial Activities Movements in revenue and capital funds for the year ended 31 March 2025** |**Revenue accumulated funds**
Accumulated funds brought forward
Recognised gains and losses before transfers
Transfers (to)/from designated funds
**Closing revenue accumulated funds**|**Designated**
**Unrestricted Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Funds**
**Total Funds**
**Restated**
**2025**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
94,638
-
80,016
174,654
228,191
-
(58,601)
1,099
(57,502)
(56,341)| |---|---| ||94,638
(58,601)
81,115
117,152
171,850
(58,601)
58,601
-
-
-| ||36,037
-
81,115
117,152
171,850| The purpose of the transfers between Revenue Reserves, Designated Funds and Fixed Asset Funds is described in the notes to the accounts. |**Revaluation Reserve Fund**
At 1 April
Recognised gains and losses before transfers
Transfer (to)/from revenue accumulated funds
At 31 March
**Summary of funds**
Revenue accumulated funds
Revenue designated funds
Fixed asset funds
Revaluation reserve fund
**Total funds**|**Unrestricted Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
103,784
-
103,784
107,990
(1,402)
(1,402)
(1,402)
-
-
-
-
102,382
-
102,382
106,588
**Designated Unrestricted Restricted**
**Total**
**Last Year**
**Funds**
**Funds**
**Funds**
**Funds**
**Total Funds**
**Restated**
**2025**
**2025**
**2025**
**2025**
**2024**
-
-
81,115
81,115
77,212
36,037
-
-
36,037
94,638
-
-
-
-
7,672
102,382
-
102,382
106,588|**Unrestricted Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
103,784
-
103,784
107,990
(1,402)
(1,402)
(1,402)
-
-
-
-| |---|---|---| |||102,382
-
102,382
106,588| ||36,037
102,382
81,115
219,534
278,438|| The statement of changes in resources applied for fixed assets for Charity use is shown in the notes to the accounts **The notes on pages 13 to 20 form an integral part of these accounts.** 9 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Company Number** 02323701 **Balance Sheet as at 31 March 2025** |**Note**
Tangible assets
9
Investments
10
**_Total fixed assets_**
**Current assets**
Debtors
11
Cash at bank and in hand
**_Total current assets_**
**Creditors:-**
amounts due within one year
12
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors:-**
amounts due after more than one year
13
**_Net assets excluding pension asset / liability_**
**Net assets**
**_The funds of the charity :_**
Unrestricted revenue accumulated funds
Designated revenue funds
**Unrestricted capital funds**
Unrestricted revaluation reserve
**Total unrestricted funds**
**Restricted revenue funds**
Restricted revenue accumulated funds
**Restricted fixed asset funds**
Restricted fixed asset funds
**Total restricted funds**
**Total charity funds**|£
£
219,844
100
219,944
50,912
119,225
170,137
(170,547)
(410)
219,534
-
219,534
219,534
-
36,037
102,382
138,419
81,115
-
81,115
219,534
**2025**|£
£
223,043
100
223,143
84,941
125,837
210,778
(152,858)
57,920
281,063
(2,625)
278,438
278,438
-
94,638
103,784
198,422
80,016
-
80,016
278,438
**2024**|£
£
223,043
100
223,143
84,941
125,837
210,778
(152,858)
57,920
281,063
(2,625)
278,438
278,438
-
94,638
103,784
198,422
80,016
-
80,016
278,438
**2024**| |---|---|---|---| ||-
36,037
102,382|-
94,638
103,784|| ||||281,063
(2,625)| ||||278,438| ||||278,438| ||||198,422
80,016| ||81,115
-|80,016
-|| ||||| ||||278,438| 10 **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Company Number** 02323701 **Balance Sheet as at 31 March 2025** The directors are satisfied that for the year ended on 31 March 2025 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 7. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. **Ms A Lee Director & Trustee Approved by the board of trustees on 17 December 2025** **The notes on pages 13 to 20 form an integral part of these accounts.** 11 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Cash Flow Statement for the year ended 31 March 2025** |**Cash flow from operating activities**
18
Interest paid
**Net cash flow from operating activities**
**Cash flow from investing activities**
Interest received
Proceeds from sale of investments
Payments to acquire tangible fixed assets
**Net cash flow from investing activities**
**Cash flow from financing activities**
Repayment of loans
**Net cash flow from financing activities**
**Net decrease in cash and cash equivalents**
**Cash and cash equivalents at 1 April 2024**
**Cash and cash equivalents at 31 March 2025**
**Cash and cash equivalents consists of:**
Cash at bank and in hand
**Cash and cash equivalents at 31 March 2025**|**2025**
**£**
26,169
-
26,169
1,078
-
(23,504)
(22,281)
(10,500)
(10,500)
(6,612)
125,837
119,225
119,225
119,225|**2024**
**£**
(66,059)
-| |---|---|---| |||(66,059)| |||1,690
56,758
(28,636)| |||29,812| |||(10,500)| |||(10,500)| |||(46,747)
172,584| |||125,837| |||125,837| |||125,837| 12 **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Notes to the Accounts for the year ended 31 March 2025** ## **1 Accounting policies** ## _**Basis of preparation of the accounts**_ Rent-a-Role Drama Service is a private company limited by guarantee registered in the England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity. Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. ## _**Incoming Resources**_ Incoming resources are accounted for on a receivable basis deferred as described below where appropriate. Except as described under the 'Deferred Income' accounting policy all grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. ## _**Investment Income**_ Bank Interest received is included on an actual receipts basis. ## _**Deferred income**_ In accordance with the SORP grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts. ## _**Recognition of liabilities**_ Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP. 13 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Notes to the Accounts for the year ended 31 March 2025** ## _**Resources Expended**_ Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates: In particular the policy for including items within costs of generating funds, charitable activities and governance costs is ## _**Costs of generating funds**_ Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. ## _**Charitable activities**_ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## _**Fundraising costs**_ Fundraising costs are those incurred in seeking voluntary contributions and do not include the cost of disseminating information in support of the charitable activities. ## _**Governance costs**_ Governance costs shall include all expenditure directly related to the administration of the charity including expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements. Resources expended include attributable VAT which cannot be recovered. ## _**Unrealised and realised gains**_ Realised gains and losses are included in the accounts on the date at which a contractual obligation is entered into. Unrealised gains and losses are computed by reference to the market value of the investments at the balance sheet date, compared to the brought forward cost or valuation, and gains and losses arising on similar categories of investments are netted off. ## _**Investments held by the charity**_ Investments held as fixed assets are revalued at mid-market value at the balance sheet date and the gain or loss taken to the statement of financial activities. Investments include property investment of Plymouth Athenaeum. ## _**Method of consolidation of subsidiaries**_ The subsidiary company has not traded from the 31 March 2010 and is considered dormant. As the company and its subsidiary consist of a small group it is exempt from the need to provide consolidated accounts under section 399 of the Companies Act 2006 14 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Notes to the Accounts for the year ended 31 March 2025** ## _**Fixed assets and depreciation**_ Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Plant and machinery – 33% straight line Fixtures, fittings and equipment – 20% reducing balance Café bar in Freehold Property – 10% reducing balance Leasehold land & buildings – straight line over the lifetime of the lease Freehold Buildings – 10% Reducing Balance ## _**Taxation**_ The charity's activities fall within exemptions afforded by the provisions of the Corporation Tax Act 2010. Accordingly, there is no taxation charge in these accounts. ## _**Funds structure policy**_ The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully the monitor the application of those funds in accordance with the restrictions placed upon them. A fixed asset fund is maintained which represents the written down value of tangible fixed assets, and is divided into a restricted fixed asset fund representing the written down value of those assets subject to restrictions, with the balance being in a designated fund representing the written down value of those assets free of restrictions. There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above. Any other proposed transfer between funds would be considered on the particular circumstances. ## **2 Going Concern** The trustee's consider that there are no material uncertainties about the charities' ability to continue as a going concern nor any significant area of uncertainty that affect the carrying value of assets held by the charity ## **3 Winding up or dissolution of the charity** If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 15 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Notes to the Accounts for the year ended 31 March 2025** |**4**
**Net income/(expenditure)**
**This is stated after crediting :-**
**Income from ordinary activities**
**and after charging:-**
Depreciation of owned fixed assets
Pension costs
Independent Examiner's Fees
**5**
**Interest and investment Income**
Bank deposit interest received
**6**
**Deferred Incoming Resources - Designated funds**
**Opening**
**Released**
**Deferrals**
**from prior**
**years**
**£**
**£**
Show income received
4,028
Gift voucher income
291
Esmee Fairbairn
58,850
YMT Catalyser
-
**Total**
63,169
-
**These deferrals are included in creditors**|**2025**
**£**
507,306
26,558
2,449
1,830
**2025**
**£**
1,078
**Received**
**less released**
**in year**
**£**
8,426
184
(18,009)
45,268
35,869
**2025**
**£**
99,038|**2024**
**£**
412,720
31,749
2,746
1,490
**2024**
**£**
1,690
**Deferred**
**at year end**
**£**
12,454
475
40,841
45,268| |---|---|---| |||99,038| |||**2024**
**£**
63,169| The deferrals included in creditors relate to those grants and donations specified by the donors as relating to specific periods and represent those parts of the grants or donations which relate to periods subsequent to the accounting year end and are treated as grants in advance, or alternatively where there are conditions which must be fulfilled prior to entitlement or use of the grant or donation by the charity . The brought forward deferred income has been restated this year to clarify that the income to which it was related to is all unrestricted in nature, rather than the split last year which showed that a component had been received in relation to restricted income. ## **7 Staff Costs and Emoluments** |Gross Salaries
Employer's National Insurance
Pension Contributions
**Numbers of full time employees or full time equivalents**
Administration
General Staff|**£**
159,430
10,681
2,449
172,560
**2025**
1
5
6|**£**
143,617
9,718
2,746| |---|---|---| |||156,081| |||**2024**
1
4| |||5| There were no employees with emoluments in excess of £60,000 per annum 16 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Notes to the Accounts for the year ended 31 March 2025** ## **8 Trustees' remuneration and expenses** Neither the trustees nor any persons connected with them have received or waived any fees, remuneration or expenses, either in the current year or the prior year. ## **9** ~~**Tangible functional fixed assets**~~ |**Freehold**
**Land and**
**buildings**
**Leasehold**
**Land and**
**Buildings**
**£**
**£**
**Asset cost, valuation or revalued amount**
At 1 April 2024
255,321
115,000
Additions
8,625
-
Disposals
-
-
At 31 March 2025
263,946
115,000
**Accumulated depreciation and impairment provisions**
At 1 April 2024
205,390
11,216
Eliminated on disposals
-
-
Charge for the year
5,857
1,402
At 31 March 2025
211,247
12,618
**Net book value**
At 31 March 2025
52,699
102,382
At 31 March 2024
49,931
103,784
**Assets included above which have been revalued**
Leasehold and other interests in land and buildings;|**Plant,**
**Machinery &**
**Vehicles**
**£**
355,780
14,879
(2,529)
368,130
286,452
(2,384)
19,299
303,367
64,763
69,328
**2025**
**£**
115,000
115,000|**Total**
**£**
726,101
23,504
(2,529)| |---|---|---| |||747,076| |||503,058
(2,384)
26,558| |||527,232| |||219,844| |||223,043| |||**2024**
**£**
115,000| |||115,000| A 99 year lease was received for a peppercorn rent in March 1999 after a lottery funded capital grant for the refurbishment of the theatre. This lease was valued as worth £115,000 on 31 March 2016 and is being systematically amortised on a straight line basis over the life of the lease. ## **10 Fixed Asset Investments** ## **Investments in Subsidiaries** |Barbican Theatre Trading Ltd
**Total**|**Cost**
**2025**
100
100|**Market**
**Value**
**2025**
100
100|**Cost**
**2024**
100
100|**Market**
**Value**
**2024**
100| |---|---|---|---|---| |||||100| Barbican Theatre Trading Ltd is a company, number 05096696, registered in England. Rent-a-Role Drama Service controls the company by virtue of wholly owning the share capital. The company is currently dormant and has assets and funds totalling £100. 17 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Notes to the Accounts** ## **for the year ended 31 March 2025** |**11 **
**12 **
**13 **
**14 **|**Debtors**
Trade debtors
Prepaid expenses
Accrued income
**Creditors: amounts falling due within one year**
Trade creditors|**2025**
**£**
37,708
5,824
7,380
50,912
**2025**
**£**
51,465|**2024**
**£**
58,523
7,563
18,855
84,941
**2024**
**£**
65,306
10,500
10,134
2,854
471
424
-
63,169
152,858
**2024**
**£**
2,625
2,625
**2024**| |---|---|---|---| ||PCC SEIF Loan|5,250|| ||Accrued expenses|10,350|| ||PAYE and NI|3,490|| ||VAT Payable|905|| ||Unpaid Pension Contributions|49|| ||Funds held for third parties
(see note 7)|-|| ||Deferred income and grants in advance (see notes 6 and 7)|99,038|| ||**Creditors : amounts falling due after one year**
PCC SEIF Loan
**Operating Leases**|170,547
**2025**
**£**
-
-
**2025**|| ||
within one year
within two to five years
At the year end the company had future minimum lease
payments under non-cancellable operating leases as set out
below:|**£**
164
-
164|**£**
654
164
818| ## **15 Related party transactions** Throughout the year there were no related party transactions. 18 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Notes to the Accounts for the year ended 31 March 2025** |**16 Particulars of Individual Funds and analysis of assets and liabilities representing funds**
**At 31 March 2025**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
219,844
-
-
219,844
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
53,085
36,037
81,015
170,137
Current Liabilities
(170,547)
-
-
(170,547)
Long Term Liabilities
-
-
-
-
102,382
36,037
81,115
219,534
**At 1 April 2024**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
223,043
-
-
223,043
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
36,224
94,638
79,916
210,778
Current Liabilities
(152,858)
-
-
(152,858)
Long Term Liabilities
(2,625)
-
-
(2,625)
103,784
94,638
80,016
278,438
**The individual funds included above are :**
**Funds at**
**Movements**
**Transfers**
**Funds at**
**2024**
**in**
**Between**
**2025**
**Funds**
**funds**
**as below**
**£**
**£**
**£**
**£**
Unrestricted funds
-
(58,601)
58,601
-
Revaluation reserve
103,784
(1,402)
-
102,382
_Designated funds_
Capital Refurbishment
59,448
-
(38,091)
21,357
Organisational Change
35,190
-
(20,510)
14,680
_Restricted funds_
Fixed asset restricted fund
-
-
-
-
Restricted funds
80,016
1,099
-
81,115
278,438
(58,904)
-
219,534|**16 Particulars of Individual Funds and analysis of assets and liabilities representing funds**
**At 31 March 2025**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
219,844
-
-
219,844
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
53,085
36,037
81,015
170,137
Current Liabilities
(170,547)
-
-
(170,547)
Long Term Liabilities
-
-
-
-
102,382
36,037
81,115
219,534
**At 1 April 2024**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
223,043
-
-
223,043
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
36,224
94,638
79,916
210,778
Current Liabilities
(152,858)
-
-
(152,858)
Long Term Liabilities
(2,625)
-
-
(2,625)
103,784
94,638
80,016
278,438
**The individual funds included above are :**
**Funds at**
**Movements**
**Transfers**
**Funds at**
**2024**
**in**
**Between**
**2025**
**Funds**
**funds**
**as below**
**£**
**£**
**£**
**£**
Unrestricted funds
-
(58,601)
58,601
-
Revaluation reserve
103,784
(1,402)
-
102,382
_Designated funds_
Capital Refurbishment
59,448
-
(38,091)
21,357
Organisational Change
35,190
-
(20,510)
14,680
_Restricted funds_
Fixed asset restricted fund
-
-
-
-
Restricted funds
80,016
1,099
-
81,115
278,438
(58,904)
-
219,534|**16 Particulars of Individual Funds and analysis of assets and liabilities representing funds**
**At 31 March 2025**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
219,844
-
-
219,844
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
53,085
36,037
81,015
170,137
Current Liabilities
(170,547)
-
-
(170,547)
Long Term Liabilities
-
-
-
-
102,382
36,037
81,115
219,534
**At 1 April 2024**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
223,043
-
-
223,043
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
36,224
94,638
79,916
210,778
Current Liabilities
(152,858)
-
-
(152,858)
Long Term Liabilities
(2,625)
-
-
(2,625)
103,784
94,638
80,016
278,438
**The individual funds included above are :**
**Funds at**
**Movements**
**Transfers**
**Funds at**
**2024**
**in**
**Between**
**2025**
**Funds**
**funds**
**as below**
**£**
**£**
**£**
**£**
Unrestricted funds
-
(58,601)
58,601
-
Revaluation reserve
103,784
(1,402)
-
102,382
_Designated funds_
Capital Refurbishment
59,448
-
(38,091)
21,357
Organisational Change
35,190
-
(20,510)
14,680
_Restricted funds_
Fixed asset restricted fund
-
-
-
-
Restricted funds
80,016
1,099
-
81,115
278,438
(58,904)
-
219,534|**16 Particulars of Individual Funds and analysis of assets and liabilities representing funds**
**At 31 March 2025**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
219,844
-
-
219,844
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
53,085
36,037
81,015
170,137
Current Liabilities
(170,547)
-
-
(170,547)
Long Term Liabilities
-
-
-
-
102,382
36,037
81,115
219,534
**At 1 April 2024**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
223,043
-
-
223,043
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
36,224
94,638
79,916
210,778
Current Liabilities
(152,858)
-
-
(152,858)
Long Term Liabilities
(2,625)
-
-
(2,625)
103,784
94,638
80,016
278,438
**The individual funds included above are :**
**Funds at**
**Movements**
**Transfers**
**Funds at**
**2024**
**in**
**Between**
**2025**
**Funds**
**funds**
**as below**
**£**
**£**
**£**
**£**
Unrestricted funds
-
(58,601)
58,601
-
Revaluation reserve
103,784
(1,402)
-
102,382
_Designated funds_
Capital Refurbishment
59,448
-
(38,091)
21,357
Organisational Change
35,190
-
(20,510)
14,680
_Restricted funds_
Fixed asset restricted fund
-
-
-
-
Restricted funds
80,016
1,099
-
81,115
278,438
(58,904)
-
219,534|**16 Particulars of Individual Funds and analysis of assets and liabilities representing funds**
**At 31 March 2025**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
219,844
-
-
219,844
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
53,085
36,037
81,015
170,137
Current Liabilities
(170,547)
-
-
(170,547)
Long Term Liabilities
-
-
-
-
102,382
36,037
81,115
219,534
**At 1 April 2024**
**Unrestricted**
**Designated**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**Funds**
**£**
**£**
**£**
**£**
Tangible Fixed Assets
223,043
-
-
223,043
Investments at valuation
_Fixed asset investments_
-
-
100
100
Current Assets
36,224
94,638
79,916
210,778
Current Liabilities
(152,858)
-
-
(152,858)
Long Term Liabilities
(2,625)
-
-
(2,625)
103,784
94,638
80,016
278,438
**The individual funds included above are :**
**Funds at**
**Movements**
**Transfers**
**Funds at**
**2024**
**in**
**Between**
**2025**
**Funds**
**funds**
**as below**
**£**
**£**
**£**
**£**
Unrestricted funds
-
(58,601)
58,601
-
Revaluation reserve
103,784
(1,402)
-
102,382
_Designated funds_
Capital Refurbishment
59,448
-
(38,091)
21,357
Organisational Change
35,190
-
(20,510)
14,680
_Restricted funds_
Fixed asset restricted fund
-
-
-
-
Restricted funds
80,016
1,099
-
81,115
278,438
(58,904)
-
219,534| |---|---|---|---|---| ||-|-|100|100| ||53,085|36,037|81,015|170,137| ||(170,547)|-|-|(170,547)| ||-
102,382
**Unrestricted**
**funds**
**£**
223,043|-
36,037
**Designated**
**funds**
**£**
-|-
81,115
**Restricted**
**funds**
**£**
-|-| |||||219,534| |||||**Total**
**Funds**
**£**
223,043| ||-|-|100|100| ||36,224|94,638|79,916|210,778| ||(152,858)|-|-|(152,858)| |||-
94,638
**Movements**
**in**
**Funds**
**as below**
**£**
(58,601)|-
80,016
**Transfers**
**Between**
**funds**
**£**
58,601|(2,625)| |||||278,438| |||||**Funds at**
**2025**
**£**
-| ||103,784|(1,402)|-|102,382| |||||| ||59,448|-|(38,091)|21,357| ||35,190|-|(20,510)|14,680| |||||| ||-|-|-|-| ||80,016|1,099|-|81,115| ||278,438|(58,904)|-|219,534| ## **Analysis of movements in funds as shown in the table above** |Unrestricted funds|**Incoming**
**Resources**
**£**
503,652|**Outgoing**
**Resources**
**£**
(562,253)|**Gains &**
**Losses**
**£**
-|**Movement**
**in funds**
**£**
(58,601)| |---|---|---|---|---| |Revaluation reserve|-|(1,402)|-|(1,402)| |_Restricted funds_||||| |Fixed asset restricted fund|-||-|-| |Restricted funds|4,732
508,384|(3,633)
(567,288)|-
-|1,099| |||||(58,904)| 19 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Notes to the Accounts for the year ended 31 March 2025** ## **17 Purpose of unrestricted funds** There are four purposes of the designated funding: 1. These funds may be used to cover a funding shortfall in a project, either to its planned conclusion or to bridge a gap in its targeted funding. The trustees consider a fund of £20,000 is deemed sufficient.. 2. A sinking fund available for unforeseen organisational obligations. There is a reserve that equates to 3 months of core costs. The trustees consider a fund of £35,000 is deemed sufficient. 3. A fund is available to support the Capital Refurbishment of the Barbican Theatre. The target balance for this fund is £170,000. 4. Given the scale of organisational change that is being undertaken it is necessary to create a reserve that can be called upon to support organisational change. This can be used to support the change in development and training programmes and innovative changes to programming. The target balance for this fund is £85,000. |**Revaluation Reserve**
At 1 April
Arising on revaluation during the year
Transfer to revaluation reserve
At 31 March|**2025**
**£**
(103,784)
1,402
-
(102,382)|**2024**
**£**
(107,990)| |---|---|---| |||(107,990)| |**18 Reconciliation of net income/(expenditure) to net cashflow from operating activities**
**2025**
**2024**
**£**
**£**
Net Income/Expenditure
(58,904)
(82,364)
Interest Receivable
(1,078)
(915)
Depreciation and Impairment of Tangible Fixed Assets
26,558
37,080
Decrease in debtors
34,029
(27,160)
Increase in creditors
25,564
7,300
26,169
(66,059)|**18 Reconciliation of net income/(expenditure) to net cashflow from operating activities**
**2025**
**2024**
**£**
**£**
Net Income/Expenditure
(58,904)
(82,364)
Interest Receivable
(1,078)
(915)
Depreciation and Impairment of Tangible Fixed Assets
26,558
37,080
Decrease in debtors
34,029
(27,160)
Increase in creditors
25,564
7,300
26,169
(66,059)|**18 Reconciliation of net income/(expenditure) to net cashflow from operating activities**
**2025**
**2024**
**£**
**£**
Net Income/Expenditure
(58,904)
(82,364)
Interest Receivable
(1,078)
(915)
Depreciation and Impairment of Tangible Fixed Assets
26,558
37,080
Decrease in debtors
34,029
(27,160)
Increase in creditors
25,564
7,300
26,169
(66,059)| |---|---|---| |||| ||(1,078)|(915)| ||26,558|37,080| ||34,029|(27,160)| ||25,564|7,300| ||26,169|| |||(66,059)| ## **19 Limited by Guarantee** The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter. 20 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre)** ## **Appendix 1** ## **Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 March 2025** |**Income and endowments from:**
Donations and legacies|**Core**
**Enterprise Commission**
**Technical**
**Productions**
**ReBel**
**The Quad**
**2025**
**Total**
**2024**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
1,238
-
-
-
21
125
-
1,384
2,099| |---|---| |
Other trading activities|-
41,987
3,100
-
2,141
5,110
4,560
56,898
62,587| |Investments|1,078
-
-
-
-
-
-
1,078
1,690| |Charitable activities|254,719
20,057
-
-
134,152
12,234
27,862
449,024
348,034| |**Total income and endowments**
**_Expenditure on:_**
Charitiable activities|| ||257,035
62,044
3,100
-
136,314
17,469
32,422
508,384
414,410| ||207,886
149,046
3,144
2,753
106,325
64,687
31,617
565,458
478,335| |Other|-
1,830
-
-
-
-
-
1,830
1,490| |**Total expenditure**
**Net Incoming Resources by activity**|| ||207,886
150,876
3,144
2,753
106,325
64,687
31,617
567,288
479,825| ||49,149
(88,832)
(44)
(2,753)
29,989
(47,218)
805
(58,904)
(65,415)| 21 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre)** ## **Appendix 2** ## **Analysis of expenditure by activity for the year ended 31 March 2025** |**Nature of expenditure**
Production costs|**Core**
**Enterprise Commission**
**Technical**
**Productions**
**ReBel**
**The Quad**
**2025**
**Total**
**2024**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
12,520
2,994
1,520
91,404
45,933
22,408
176,779
154,543| |---|---| |Staff costs|172,560
9,606
150
-
10,765
17,791
1,699
212,571
274,981| |Travel|-
1,430
-
-
69
860
-
2,359
3,289| |Office Admin|-
10,826
-
-
-
88
-
10,914
14,756| |Premises costs|-
59,342
-
1,233
1,025
-
247
61,847
52,953| |Marketing|-
7,419
-
-
38
-
251
7,708
11,472| |PRS/PPL fees|-
262
-
-
753
-
553
1,568
-| |Legal & accountancy|-
42,846
-
-
2,220
-
6,450
51,516
5,744| |Bank & credit charges|1
6,625
-
-
51
15
9
6,701
5,475| |Unrecoverable VAT|8,622
-
-
-
-
-
-
8,622
8,065| |Depreciation|26,703
-
-
-
-
-
-
26,703
37,080| |Bad debts|-
-
-
-
-
-
-
-
3,522| |**Total charitable expenditure analysed by**
**activity**|207,886
150,876
3,144
2,753
106,325
64,687
31,617
567,288
479,825| 22 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Schedule to the Statement of Financial Activities for the year ended 31 March 2025 Status of this schedule to the Statement of Financial Activities** This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities. |**Unrestricted **|**Restricted**|**Total**|**Prior Period**| |---|---|---|---| |**Funds**|**Funds**|**Funds**|**Total Funds**| |**2025**|**2025**|**2025**|**2024**| |**£**|**£**|**£**|**£**| ## **Incoming Resources** |**Non government and non public bodies**
**Incoming resources of a revenue nature - grants, donations and legacies**
Donations
1,384
-
**1,384**
2,099
**Total**
**1,384**
**-**
**1,384**
**2,099**
**Total Grants,Legacies & Donations Received**
**1,384**
**-**
**1,384**
**2,099**
**Total Donations and Legacy Income**
**1,384**
**-**
**1,384**
**2,099**
Rent Received
28,965
-
**28,965**
27,802|**Non government and non public bodies**
**Incoming resources of a revenue nature - grants, donations and legacies**
Donations
1,384
-
**1,384**
2,099
**Total**
**1,384**
**-**
**1,384**
**2,099**
**Total Grants,Legacies & Donations Received**
**1,384**
**-**
**1,384**
**2,099**
**Total Donations and Legacy Income**
**1,384**
**-**
**1,384**
**2,099**
Rent Received
28,965
-
**28,965**
27,802| |---|---| ||**1,384**
**-**
**1,384**
**2,099**| ||**1,384**
**-**
**1,384**
**2,099**| ||| ||**1,384**
**-**
**1,384**
**2,099**| ||28,965
-
**28,965**
27,802| |Hire of Auditorium|16,947
-
**16,947**
16,737| |Merchandise|779
-
**779**
-| |Commissions|10,040
-
**10,040**
17,048| |Show sponsorship
**Total other trading activities**
**Investment Income**
Bank deposit interest received
**Total Investment Income**
**Income from charitable activities**
Arts Council South West|167
-
**167**
1,000| ||**56,898**
**-**
**56,898**
**62,587**| ||1,078
-
1,078
1,690| ||**1,078**
**-**
**1,078**
**1,690**
198,710
-
**198,710**
198,710| |Plymouth City Council - Core|20,000
-
**20,000**
29,350| |Other project grants|94,860
4,732
**99,592**
72,512| |Box office and other productions|113,806
-
**113,806**
36,837| |Courses & training workshops|9,609
-
**9,609**
7,385| |Booking Fees|7,307
**7,307**
3,240| |**Total Income from charitable activities**
**Total Income**|| ||**444,292**
**4,732**
**449,024**
**348,034**| ||| ||**503,652**
**4,732**
**508,384**
**414,410**| 23 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Schedule to the Statement of Financial Activities for the year ended 31 March 2025** ## **Status of this schedule to the Statement of Financial Activities** This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities. |**_Support costs for raising funds_**
Staff costs|**Unrestricted Restricted**
**Total**
**Prior Period**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
6,002
-
6,002
5,420| |---|---| |Staff salaries|25,884
-
25,884
23,412| |Premises costs|7,047
-
7,047
6,492| |Publicity & marketing|771
-
771
1,265| |Office Costs|1,333
-
1,333
1,699| |Legal fees|5,125
-
5,125
1,410| |Travel & subsistence|236
-
236
217| |Depreciation of assets used for fundraising|2,670
-
2,670
3,191| |**Total costs of generating voluntary income**
**Charitable expenditure - Support Costs**
**Support costs of charitable activities**
**_Direct support costs_**
Marketing of services
**_Management and administration costs_**
**_in support of charitable activities_**
**_Staff costs in support of charitable activities_**
Salaries - Administrative staff|**49,068**
**-**
**49,068**
**43,106**| ||| ||**49,068**
**-**
**49,068**
**43,106**| ||6,937
-
6,937
11,010| ||**6,937**
**-**
**6,937**
**11,010**| ||133,546
-
133,546
120,205| |Pension Contributions - administrative staff|2,449
-
2,449
2,746| |Employers' NI - Administrative staff
**_Indirect employee costs_**
Travel and subsistence
**_Premises Costs_**
Premises costs
Unrecoverable VAT|10,681
-
10,681
9,718| ||**146,676**
**-**
**146,676**
**132,669**| ||2,123
-
2,123
1,950| ||**2,123**
**-**
**2,123**
**1,950**| ||54,800
-
54,800
48,889
8,622
-
8,622
9,535| ||**63,422**
**-**
**63,422**
**58,424**| 24 ## **Rent-a-Role Drama Service (Otherwise known as Barbican Theatre) Schedule to the Statement of Financial Activities for the year ended 31 March 2025 Status of this schedule to the Statement of Financial Activities** This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities. |**_General administrative expenses:_**
Subscriptions|**Unrestricted Restricted**
**Total**
**Prior Period**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
1,568
-
1,568
396| |---|---| |Bad debts|-
-
-
142| |Office Admin|9,581
-
9,581
15,061| |Profit/Loss on Disposal of Assets|145
-
145
-| |Bank charges
**_Professional fees in support of charitable activities_**
Legal, professional and consultancy fees
**_Other support costs_**
Depreciation of assets used for charitable purposes|4,287
-
4,287
2,964| ||**15,581**
**-**
**15,581**
**18,563**| ||44,561
-
44,561
12,365| ||**44,561**
**-**
**44,561**
**12,365**| ||23,888
-
23,888
28,558| |Production costs|176,319
460
176,779
139,553| |Staff costs|30,836
3,173
34,009
30,713| |Bank Transaction Charges|2,414
-
2,414
1,424| |**Total Support costs**
Costs reallocated from charity support costs
**Total Expended on Charitable Activities**
**_Other costs_**
**_Other costs_**
Independent Examiner's Fees
**Total other costs**
**_Analysis of transfers between funds_**
Transfer to/(from) unrestricted funds|**233,457**
**3,633**
**237,090**
**200,248**| ||| ||**512,757**
**3,633**
**516,390**
**435,229**| ||-
-
-
-
**561,825**
**3,633**
**565,458**
**478,335**| ||1,830
-
1,830
1,490| ||**1,830**
**-**
**1,830**
**1,490**| ||58,601
-
58,601
54,891| |Transfer to/(from) restricted funds|-
-
-
-| |Transfer to/(from) revaluation reserve|-
-
-
(2,804)| |Transfer to/(from) restricted fixed asset reserve|-
-
-
-| |Transfer to/(from) designated|(58,601)
-
(58,601)
(52,087)| 25 ## **Issuer** **Issuer** Wills Accountants Limited **Document generated** Thu, 18th Dec 2025 14:01:31 GMT **Document fingerprint** 4737a329501d2f95f8169353edc5f6f0 ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Thu, 18th Dec 2025 14:25:11 GMT Thu, 18th Dec 2025 16:20:55 GMT Thu, 18th Dec 2025 16:20:55 GMT Ms A Lee - Signer (6efd6d76bce6afa27b5204f6080059d7) Phil Soutter - Signer (19bfa237ca2f0dde5f94f9e37ea82089) Mr A Tremaine - Copied In (5963e4e6da12462d343b42a35614e772) ## **Audit history log** ## **Date** ## **Action** Thu, 18th Dec 2025 14:01:31 GMT Envelope generated by Dan Hosgood (62.232.17.186) Thu, 18th Dec 2025 14:01:32 GMT Document generated with fingerprint 1a9492438c8dc2149ff4f19c0dbb664a (62.232.17.186) Thu, 18th Dec 2025 14:01:32 GMT Document generated with fingerprint ba178001f06b3cf5ff72f804bccedbcf (62.232.17.186) Thu, 18th Dec 2025 14:01:32 GMT Document generated with fingerprint a56f6700eef43dfd04dad5fc3558d4f1 (62.232.17.186) Thu, 18th Dec 2025 14:06:08 GMT Document generated with fingerprint 4737a329501d2f95f8169353edc5f6f0 (62.232.17.186) Thu, 18th Dec 2025 14:19:50 GMT Sent the envelope to Ms A Lee for signing (62.232.17.186) Thu, 18th Dec 2025 14:19:53 GMT Document emailed to party email Thu, 18th Dec 2025 14:20:17 GMT Ms A Lee opened the document email. (86.146.165.167) Thu, 18th Dec 2025 14:20:35 GMT Ms A Lee viewed the envelope (86.146.165.167) Thu, 18th Dec 2025 14:25:11 GMT Ms A Lee signed the envelope (86.146.165.167) Thu, 18th Dec 2025 14:25:11 GMT Sent the envelope to Phil Soutter for signing (86.146.165.167) Thu, 18th Dec 2025 14:29:39 GMT Document emailed to party email Thu, 18th Dec 2025 14:42:11 GMT Phil Soutter opened the document email. (172.226.0.13) Thu, 18th Dec 2025 16:15:42 GMT Phil Soutter viewed the envelope (62.232.17.186) Thu, 18th Dec 2025 16:20:55 GMT Phil Soutter signed the envelope (62.232.17.186) Thu, 18th Dec 2025 16:20:55 GMT Sent the envelope to Mr A Tremaine for signing (62.232.17.186) Thu, 18th Dec 2025 16:20:55 GMT This envelope has been signed by all parties (62.232.17.186) Thu, 18th Dec 2025 16:20:55 GMT Signed document confirmation emailed to party email (62.232.17.186) Thu, 18th Dec 2025 16:20:55 GMT Signed document confirmation emailed to party email (62.232.17.186) Thu, 18th Dec 2025 16:20:55 GMT Signed document confirmation emailed to party email (62.232.17.186) Thu, 18th Dec 2025 16:20:55 GMT Signed document confirmation emails have been sent to all parties. Document URL: https://api.signable.app/shareable/envelope?t=2e86d873-3d8f-44e9-abb4-c 001adc6fd3a (62.232.17.186) Thu, 18th Dec 2025 16:21:18 GMT Document emailed to party email