Brassneck Theatro Company IA company limit•d by not having a •hnr• cthph411 Annual Report and Unaudited Financial Statements for the financial year onded 31 Docombor 2025 Company Numbor.. N1072517 Chorlty Number.. 105096
Brassneck Theatre Company IA ¢omp8ny Ilmltod by ouarantee. met havlng a Jhar• tnpitsll CONTENTS Page R8f8rence and Adrninistrative Informabon Dirertors, Annual Report Stslemenl of Director5, Responslbi1111gS 10 Ind8P8nd8nl Examin8r's Report 11 Slalemenl of FSnancial AclNities 12 8alance Sh881 13 Nol8s lo the Flnanclal Statements 14-16 Supplèmtsntary Infcimalion relating lo the Fbnancial Stslem8nl8 18
Brassneck Theatre Company IA compony Ilmrtad by yuarantetr, not haviny a shaye capitsll REFERENCE AND ADMINISTRATIVE INFORMATION Dlrectorn KevSn Gamble Maria Mccourt Conn18 Mccann Ni811 Murphy Rebecca Dalzell Lynatta Fay Company Sgcr•tory Connlo Mccann Charlty Numbvr In Northern Irfjld 105096 Company Numb•r N1072517 R•ql•t•r•d Offic• •nd Prln¢lpil Addr•a• 2 trlannah8town Hlll Hannahstown 8elfast Co. Anlrlm B T17 OLT Northern Ireland Ind•p•nd•nt •xamln•r PGR Ac¢ountants Llmltod Charter8d AccountBnt8 Unll 2 Channel Whèrf 21 ¢Jd Ch8nnel Road 8eifasl Co, Anlrlrn 8T3 90E Northem Ireland
Brassneck Theatre Company IA ¢omp8ny Ilmrted by guarontee, not h8vlng 8 ¥h•r• upltpll DIRECTORS. ANNUAL REPORT fN the finanoBI year ended 31 D8cEmber 2025 The dlreclors pw88nt th8ir Directors. Annual Report. cornbining the D1Ctors. Report and Trus18e8' R8POrt. and Ihe unaudited flnancial $t8terngnts for the financial yoaf gnded 31 D8Comber 2025. The financial 5tatemonls a prepar8d in accordanco wSlh the Companie5 Act 2006, FRS 102 The Financial Reporting Sl8ndard applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charilies.. SlalÉmenl of Recommended Practice applicable to charities preparin9 Iheir financial staiernents In acwrdan¢e with the Financi81 R8POrting Standard 8pplicaLle in tho UK an(J Republ of Ireland IFRS 1021. The Dlreclor5' Raport contains Ihe information required lo b8 provided in Ihts D1ClOrS, Annual Report under the Sl8temenl of Reeornmended Practice ISORPI guldeline5. The dlrectors of th8 company are a150 charity trus188s for the purpos8 of charity law and under th& company's constitution are known as members ol tre board of Irusiees. In this rE*port the dlreclors of Br8s$neck Theatre Cornpany present 8 summary ol Its wrpose, governanc8, Activities, achievements, and finae$ for the financ5al y88r 31 Docember 2025. The company is a reg15t8red charity and hence the report and results are presented In 8 lo which complies with the requirements of the Comp8nie5 Act 2006 and, although not obligod to comply wllh the Slat•menl of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the oryan15aiion has implemented its recommendallons wh8re ra18vani in the80 f nancial ststgrn¢nl$. Ml$$lon. Oblgrllv•s, and Strat•9y Mlg•lon Statom•nt y producing qu81ily, prof¥$$ion81 theatr•. Brassneck Th88tre Company conlribules 10 the r&.imaging of W8s18ellast by endoavouring io break the pro-concep110ns thai ex1818b01 Ihls part of our cily, The cotnpany plays an iniogral part in èveryday Wesl Belfasl society by endching people's lives in Ihe cofflmunilies that we serve. Our work rofiects all our clllzons ancj Is acc8ssib18 to 811. Br85sngck Theatre Cornpany 15 also d•dlcated lo supporting the d8velopmenl of local artists. writer5, ¢ir8clors, designers. technicians elc. 8r885neck Treat Company 8180 oper81es 8 youth comp8ny, '8Tas5neck Youth., Ils prlmary focu8 Is nurturing ehildr•n 8nd young people by providing them with professional arts training. mgslerclassos, 8nd workshops to encourage access and participation in the arts while equipping them with the requirod IoD15 lo become the Industry professionals of tomorrow. Anolher key priority ol the comp8ny Is ensunng the ac¢es8ibllity ol theatre throughout the human lifeeycle.. from prornoling aecess to Ih#air8 from the very stsrt Ihrough education, a5 well as creating opportunllies for children, youno people snd widar communilles who may fac8 barrters to 8ngag8rnenl. Through creative programmes 8nd ¢omrnunily4ed actsvity, Brassneck supports personal development, Wellbeing. participatian and empowerrn8nt, ensurln9 that th088 who m8y b•nofit most from ¢re8tlve opportunities can develop confidence, skills and 8 8lronger conn8Ctlon to th?Ir communltias The vislon of Brassneck Theatr8 CDrnpany16 lo wov8 qu81ily, PTof6ssx)nal Iheatre to IDcal communits'es and further 8h81d by focusiw on the dev8loprnenl ol naw wriling which 8ddr85se5 Ihetnos ol identity, hisiory. cullure, and religious and raciBI tolerance. Our productions will continue lo bo premiered in W851 8ellaal. before tourfng extenslv8ly 8cr058 Ire18nd 8nd further afield thef¢re creating and su51aining a vlbranl, hegllhy sociely. Oblectlv•8 Brassneck Thoatre Cornpany has creaiod a six41rand approach lo actti8ving Ils core values, one that enc8p3ulal85 both our mission and v1510n. To cre8te professional, qualily, and accesslble thealro and delivering il lo the high8s1 p055ible slandardg To develop 8nd nurtu our youth rnernbers a9 well as local artist5, Writtrrs. design8TS & 18chnicians To be proaciive in conlribulin9 to the r8-im8ging of Wesl Belfast To promote our plays, through Ihemes of Idenlily, history, cultur8, and tolerance To rapraseni local communities by providing thèm wlth a ¢cA18clive and inslugve v(xc8 To collaborate with new and exisbDg funding partners and privat8 5pon50r$ to Improve company $U518inability To develop audn¢t$ 81 a Ioc81. national, 8nd Intern8Uonal level 8$ well as developing new audlences Tts coniribule lo community d8velopment through creative programmes which prornole wellbeing, participation. leadership, Inclusion and opportunities for individua15 and communiti8s experiencing dls8dv8nt8ge.
Brassneck Theatr8 Company IA ¢ompaThy Ilmtted by guararrtee. not havlny a share capital) DIRECTORS. ANNUAL REPORT for the financi81 year 8nded 31 December 2025 R•vl8w of Activities, A¢hlFvements and Performance 2025 was an 8xc8Ptional year for Brassneok Th8atrè Comp8ny, with Bignificanl 8rt18lG 8chievemenl8, audience growth and continued expansion across tyJr youth and community proor8mrne$. Th8 year began with th8 remount of the award-wlnning Anlhem for Dissglisf8Ction by Gina Donnelty, which toured Northern Ireland in June belore Iravelling to the Insh Cultural Centre in London in July. Brassn8dL Youth also continu8d lo go frorn Stng1h lo strength through participation in the National Theat Connecbons Programme, culminallng in an invilats.on lo perforrn Normali8¢d on the Dorfman Stage al the National Theatre, London in Jun 2025. In August, 8ras$neck producod The Tunnel by Academy Award-wnning director Terry George. The production sold out and re¢8ived wdaspread (xlbc81 acc5aim. In Octobor. ProJ6et Chlldren toured to th8 G8r8ge Thg8tr8, Monaghan bgfore returnlng for three performancès in Belfast lo mark the Iniliallve'5 50th anniv8rsary. Nov8rnb8r saw 38v8n 8rassnèck Youth artists featured in Th8 Hearth Proj6ei docvmantary, whlch premlered at 88lfa$l Film Feslva1. Oecembei broughl the 1818$t production of The People'5 Panto- Snow White, which became the company'6 larg85t panlornime lo date, attracting over 8,000 audlene• m•mbor5. AJong5ide our artis1Sc programm8, Bra88neck conllnued lo 8xpaTrd It5 communlty dev81oprnenl work. Durlng the Or, we dellvered an outreach project in partnershlp with Start360 lor women wllh lived 8xp8rience of tha criminal ju8tlC8 Sy8tem. Tho project was filrned by Puca Pictures. with th8 re5ullin9 short film scheijuled for release in 2026. Across 811 area8 ol aclivlty in 2025 BrsBengck eng8ge(I'. 62 inlst8 370 partlclp•nt• 17,339 4udl•n¢• m•mb•r• ARTISTIC PROGRAMMING In October 2025, 8rassne¢k toured Pmi8ct Childfvn to ihe Garage Th88lre In Monaghan belor8 pwenling three p8rformancas in Belfast. The production mart(ed Ihe 50th 3nniv8rs8ry of the Prlect Children inllialive and was allended by origin81 founders. volunteers and hosl families. Following the success ol the production. Br8s$neck has since been invited lo bring tha work to W8¥hington DC. This award-winning production continued tts engag8 audience5 throu9h a Northern Irekind lour and performances al the Irish Cultur81 Centro In London In July 2025. Following t6 continued success, the production has now been Invi18d to perform in Brussels in 2026 with support from the Arts Council of Northern Ireland and the Northem Ireland Office in Brussel5. 8elfasl Media Group hll .Ilbellaslmedl owin -an•artls Th Brdssneck was delighlod to work 81ongside Academy Award-winning director Tèrry Goorgè lo produeo Thè Tunnd at the Lyric Theatr8 in August 2025. The production attracted over 6,000 audlence members and featured a high- profile c35t including Martin Mccann and Ciaran Nolan Thè Reviews Hub htt 8'.IIMvw.th revl shub. nn Ilas Alan in B8lfast Blog htt s.'Ilalaninbdr ot com12025108 nn
Brassneck Theatre Company IA cornpany limited by guorant, not havlny 8 share capltajl DIRECTORS. ANNUAL REPORT for the financial year ended 31 DeEernber 2025 Belfast M8dia Group sPa In DeCemr 2025, 8r88snock producerl Ils largest ever People's Panto, Snow White. written by Neil Keery. The People's Panto was eslabllshed to provide a hlgh.quality professional panlomimg Ihat incr8as8s acc8ss lo the arts for farnille6 schools exp8riencing disadvantage through affordable tlckel prices and 8cces8ible venu88. This year, the project achieved.. - 40 porformancas 8,023 audience member8160% Increase on 20241 1858 school pupils rec8iving r8duced-price tickets DisClI0n8ry free lickels for marglnali?¥¢ groups inclu¢Jing refugee and asOum- seeking famili0$. y¢Uth groups #nd communlly organlsatlons The Stagè Fl Br8Bsneck onca 8galn collaborated with Belfast comedian Paddy McDonnell lo support the development and production ol Firtsstiek McC8nn s &'18nt Night at the Roddy Mccorley Heriiage Centre. This Chrislrna$ produclion for adult audlences sold out during [18 run. BRASSNECK YOUTH Thi8 y8ar Brassn8ck YoLJlh celebrated ils 10th annlversary, marking a 51gnificant mlleslone in thè organisauon's developm8nl. Partcipalion h8s conllnuèd lo grow, wilh 1S0+ chlldren Bnd young people now èngaging across Six weekly classes. Demand for the prograrnme r8main$ gx¢eptionally high and the wailing list continues to increase. To support lulure developmoni 8nd 51ralegic planning. an Independenl evaluation of Ihe youth programrne has been comrnis3ioned and wlll ba cornp181ed In 2026. Bra55neck Youth's older artlsls participalgd in the Natlonal Thoatro Conn8Ctlons Programrno, cultninaling in an Invitation lo perform their production of Norm81158d on the Dorfman Stage at the Nation41 Theatre, London In June 2025. The progr8mme also continued lo provide progresslon pathways Into Ihè professional industry. During the year, over 50 chlldr8n and yOUb79 people audllionèd for professional opportuni118s 8cross Ihèairè, i•levision and film, r8sullinG in 18 professional Gontracts, many ol which repr8senled d8bul industry 8ng8gern8nt5. Tha5a opportunities included bvork with Chann814, 88C. TG4 and RTÈ. 8rassneck Youth arti515 also participated in The Hearth Project in partnership with the Belfast Filrn Festival. wllh $gv•n young artlSt5 fe8tur8d in the resulting documentary. Irish Tirnes Irlshlimes.comAreLan¢Y20261011081 .Iv- r.kn nl BBC tt s..lA.bbC newsl 17vv6n20 Crim8work .'Ilwww.orimewortd.comli 17.html un ss -stsr.$8 S•she.le rned-8boul-Ihe-Iroubles-in-hlt<hanne14-
Bra$sneck Th8atre Company IA company Nrnited by guarantee, not h&¥lng a 8har• ¢apltall DIRECTORS. ANNUAL REPORT for the finanual y8ar 8nded 31 Decembèr 2025 Newslett8r htt s..11%V.n ious-n klcommuni Iw8sl-bdfas- e-5196 rm-in- hank Irish New5 1 5'.Ilww4v.Iri$hnews.comln8wslnorthern.ir81an the-arts- th- Ir8 rou -bre kin 38 2DE The Sla9e th StTUCture, Govem•nce and Managemgnt StruGtur• Brassneck Theatre Company has 8 m8nagafflenl comrnill•8 of up lo 6 rnemb8rs tho mael quarterty and 3r8 r88ponsib18 for the strategic dlrecuon and policios ol thè ch8rlty. Al pwgnt the ¢harfty ha$ 6 mambgrs from a variaty of professional backgrounds relevant to th8 work of th8 ch8rily, A scheme oldelegallon 1$ in place and day to day re8ponBlbility of the 8ervlce8 rest with the Company Manager, Arts'Bbc Dlrector and Youth Oir8clor. They 8re r85pon8ible for ensuring the charily d&liv¥r$ Ihe 68rvic&s sp8cified 8ncl that key p8rfom)ance Indicators are m8t. Sub-cornmlttees are in plac8 to rgvl8w sorne areas in greater Llet&il e,g. finance and R. progrommlng, mark8tlng. Gov•manc• Thè Company was incorporgled on 6th May 2009 a8 Brassneek Theatre Company. The eornpany Is consllluled under M8morandum and is gov8med under Its Artlcles of Association. Thoro have been 8rn•ndment& to the govemlng document$ In thè year. Company h8s baen r891ste4 with th• Charity Comrn1581on for Northem Ireland frorn 30th Jun8 2016 und•r glstralion number NIC105096.
Brassne¢k Theatre Company IA ¢omp8ny lImed by guarantee, not havlng • $h•re ¢8pltal) DIRECTORS. ANNUAL REPORT for the finanoal y88r ended 31 December 2025 Publlc Bonefit Brassn8ck Theatw Company ffle8t8 the public b8neflt quIrernOnI through the d8llvery ol acc•ssibb, high_quallty theatre and caliVe opportunities that benefit individuals and communities. As outlined with5n our Mission Slalement, the company was establi5h8d in response to the slgnificant demand for quality professlonal Iheatty proVisn In Wesl Bellasl and ha5 since devel¢)ped into an organisallon that uses the arts as 8 vehicle forcreatlvity, participatlon. personal development and community engagement. Since 2007 the cornpany has played 8n integral role in endchlng the 1Sv6s ol Indlvldu81s Ènd communltles thrwghtsut West Belfast and b8yond. Our work reffects th8 8xperienc8s and slori8s of local citizens and is designed lo remain acc88sible and inclusivfr lo all. W8 provide p181f¢ym8 for local artists, wril8rs. musician8, actors and technicians lo dovelop their skills and shtswc85e th8ir work IDc2lly. n8tion8lly and intsrnalionally. Tha youth tralnlng strand of our work provides high-quallly, affordable. prolesslonal4iandard performing arts tralnlng to childffjn and young people, many ofwhom may experience social. economic or personal barriers to participation. Through this work we 5UPPQrt not only artlsllc developmant. but also confidènce building, p8rson81 grtswlh, laadèrship skills and pathway5 Inlo further educa.0n, employment and Ihe crèative indu$lrf&$. Brassneck has 8180 b8en at forefront ol audlonca dèvalopmenl by Intentionally presenting work in non-tra(Jilional 8P8ces such a5 SOCi81 club5, community venues and sports halls. This 8pprtsach remov88 many ol th$ barriers ortèn associalod with theatre attendance and enables audlencgs lo engage with 51origs and experienc85 wilhln famlllar and welcoming environm8nts. By m8lnlalnlng affordable lickel pric8s and ensuring acc885ibilily rern8in8 central to our approach, we continue lo engage pèopla who may not Iradilionally access th8 arts due lo fin8nual, social or cultural barAers. Community development and engagernent a embedded across all strand5 of our work. Through craatNe progratnffl95. participalory 8rt$ actlvllles an¢J communily-lad prolècls, Bra88neck creates OPPOrtunitits for individu818 and groups lo build confidence. Improve wollbeing, strenglhen Social conn8clion5 and d8velop new skills. Partlcular emphasis is aced on supporting ihose who may benofit most frorn creative opportunities and ensuring thai cornmunllias hava opportunllie8 10 8hare Ihelr expad•nc•B, 8hap8 narratlv88 and have their volc88 heard. Indlrect b8n¢ficiaries of our WO includo youn9 people un¢Jertaklng work expgrience Jacemenls, 8rt131s and org8nisalions who benoflt from 8hared resources and collaboratlve opportunllies. conlnbutH)ns to local government slrate9ies ané policy discus510ris. support for 0¢8domi¢ re?h and participation in conferences and Sector-wide 188rning opportunities. The Trujlees are satisfied that thé a¢tiviti?$ undertaken by 8ras$neck Thoalre Company provide dear public benefit. Ther8 are no prlvale bgn8flci8ri05 8nd no 8cllvilie8 undertgken by the organisalion are considered likely 10 cause harm Flnan¢lo1 Revlow Tho Truslees ara vary appr8¢18tive ol the contlnued IlnaThGlal support that 1$ provid8d by ACNI, G8rfield W88lon, Art5 and Bu5ines5 Nl, The Department ol Foreign Affair5 and Trade - Reconciliation Fund, Creative Ireland, the National Lottery Cornrnunity Funcl Nl, Wavendon FoUatiOn, Belfast City Council, Tho Ire18nd Funds. Foylg Foundatlon and D'oyly Carte on prolect funding. Flnanelal Rèsults Al the end of the fin8n¢ial year the Eompany has 885ets 01 £192,93012024.. £128,57018nd liabilities of £1.40012024.. £1.3001. The net assets of tha Company have In¢reas8d by £64,2fj012024.' decreased by £1.0231. Going Concern Having revi8W8d the resources available the directors believe that the company has suffident resources available to enable Il to continue to m88t ils ongoing obligalions as and when they fall due for a penod ol at least 12 months from the dale of approval of the financial statements. In forming thèir assossm6nt, tha dir&otors considara(I tha company's current financial posib'on. ils income strearns, and it5 funding requirements to June 2027. Accordingly, the dlrectors consider il Bppropriate to continue lo adopt the gcwng ¢oncem basis in preparation ol the financial stslements.
Bra8sneck Theatre Company IA ¢omp4ny Ilmlted by quar8nts•, not havlno 4 sharo ¢apllall DIRECTORS. ANNUAL REPORT lor the finanoal year ended 31 December 2025 Dlr•ctorn The directors who seryecs throughout th• finanoal y•ar, oxixpt as noted. were as follows.. Maria Mccourt Conn18 Mccann Ni811 Murphy Kevin Gambl¢ R8b8CC8 Dalzell Lynette F8y Tht sgcrètsry who Bee during the ffnandal year was.. Connla Mccann Compllan¢• wlth 8•ctor-Wld• Le914110n and 8t•ndard8 Th• company engag8$ pro-actively with Iggislalion. standards and codes whh developgd fDr s•ctor Bras&n8ck Tat Company sub$¢rtb¢¥ to 8nd compii$nt th• blbwirrfJ'. The Comp8nies Act 2006 Th• Charttl•8 SORP IFRS 1021 Approvod by th• Bo4rd of l¥¢to on 30th Jun• 2028 and •lgn•d on It• ts•h4N by: MarlA M¢Court Dlr•ctor Dat•.. 30 June 2026
Brassne¢k Theatre Company IA comp•ny Ilmltod by ouar•oto•, not having a sharo capital) STATEMENT OF DIRECTORS. RESPONSIBILITIES for the financial year 8nd8d 310e¢ember 2025 The d1CtOrS are r8sponsibl8 foT preparing th8 finanaal Stataments in arxord8nc8 with applicable law and wulabons clpanY law wuiffj8 the directofg to ppare financial statemèn15 foreach financial yaar. Und8r that law th6 directors hav8 gjected to prepare the financial staiempnts in accordan¢& witt) United lfjngdom Generally Acceptett Aecounling practi Iunited King¢om Accounting Standards end applicab lawl including FRS 102 The Firiancial R6POrting Standard applicable in the UK and Republic of Ireland" Sectron 1A (Small EnUbesl. Under company law the directors must not approve th8 financial statomonls unl883 they a sasfi8d that th8y gIV8 a truè and f8ir view of the stale of affairs of the comp8ny and of the surplus or dèficit of the Company for that P8riod In prèpariryJ thaso financial ststsmenls, th8 dlre¢iors are quIre¢l t¢,. sIBCt Suitable accounts'n9 policies and apply them consistently", make judgemtsnts and esb'ma18S that ar* m8son8ble and pruQenl", stat8 wherher the fingncial $ts18ment$ have be&n prepartd In accord8n¢e with lh8 rel8vant financial reporting framewortrf, identify those standards, and nole the 8ff8ct and th8 reasons lor any matenal departure from those Sndards.. and prepa th8 financial 8iat8m¥nts on the going conc8rn basi5 unle$5 It i8 Inappropriats to pr8sumé Imai Ihè ¢ompany 111 ctntlnug in opemtson. The dlmctor8 Confirm that thay hav8 com1 with the abo requifements in pparing the financial stat8ment8. Th9 dirgctors arè r88ponsible for keeping adequ8te 8ccounling cOrdS that arè sufficianl lo show and explain the cornp8ny'3 transactions and disclose with r88sonable accuracy at any tirne the financial position ol the company and •nable them to ensurg Ihal the fln8ncial statemènts eomply wrth They are 8150 re9ponsible for salegu8rc11ng ltte assèis ol tho cornpany and hgnce for taking reasoD8tyle ¥tops forth8 pr8v8ntion and (JetsGtion of fvaud #nd other Irr89ulariliès Approv•d by th9 8oird ol Dlrneiorn On 30th Jun• 2028 Ind •lgn•d on Its b•half by,. Marfa Mccourt Dlrector Dats.. 30 Jun¥ 2026
Brassneck Thealre Company IA eornpany Ilmlted by guarantee. not having a share capil•ll INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF BRASSNECK THEATRE COMPANY I report on the finanaal slalements of Brassneck Theatre Company lor'the charity'l for the financial year ended 31 December 2025. which comwiso the Stal8ment of Fin8ncial Activiti65, thg Balance Sheel, and th& rolatgd notgs. Respective r8spon5ibblitles of dlre¢tors and examln¢r As the charity director3 you a respDnsible for the preparatlon ol the accounts In accordanoe with the terms ol the Companies Act 2006. Having satisfied myself thai the charity 15 not subj'ect to audit Uer company law, and is eligible for independ•nt èxamination. it is my re5pon5ibility to.. examine tt)e accoun15 under section 65 of th8 Charities Act INorthem Ir81andl 20081'the Charili6s Act'l as amended by the Charities Act (Northern Ireland) 2022 where applicable.. lollow the procedures laid down the general Directions given by the Charity Commission for Northern Ir81and under soclion 6519llbl of the Charitie5 Act.. and slate whethor particular matter5 have com8 to my all8nlion. Ba•1• of Indeyndent examln•rf$ r•port I h8ve examinèd the charity accoun1$ 85 required under section 65 of the Charit$ and my exarninatson was Carded out In aecord8nce with the general Directions given by the Charity Commission for Northèrn Ireland under seclSon 6519llbl of the Charities Acl. The examiTrallon Includgd 8 rovièw of the accounting record5 kept by the charity and a cDmp8rison ol Ihe accounts presented wilh thosè records. 118180 ncluded eonsidèralion ol any unusual i18m$ or di8clo8uw¥ in Ihg 8cctsunls and seeklng explanallons frorn you as chartty trustees concernlro any such matters. An ind8per%Yenl examlnallon does not involve gathering all tha edenc6 th81 would be requlred In an audll and consequenlty doès not cover gll the m8tters that an auditor ¢on8idgrs in giving their opinion on the accounts. Th& planning and conducl ol an audit go beyond the limited assurance that an independent exarnination can provlda. Cons8quenUy, 18xpress no oplnlon as lo wh81her the accounts present a 'lrue and fair vlgw,. and my report 18 Ilmilgd lo those speclfic rnatter5 881 out in the independent exarniner's slatement. My rolo Is to stale whether any maleriol matters h8v• comé to my att•ntk)n givlng me rea60nable cause to beIve.. 1. That accounling records were not kèpl In accordance secllon 63 of the Charilles Act (Northern Ireland) 2008 88 8m8nded by the Charities Act (Northern Ireland) 2022 where applicable and Soclion 386 01 the Companies Act 2006. 2. That the accounts do not aceord wllh thosè accounllno rèetsrds., 3. Th81 the accounts do nol camply with the accounting requireTnent5 0150clion of the Companios Act 2006 and with the methods and prlnciple5 of the Slaternenl ol Recomrnended Practice.. AccounlSng and Reportiryj by Charities appIlblO 10 Charities pr8p8ring their 8ccounls in accordance wilh th8 Financi81 Reporting Slandar applicable in the UK and R8publi¢ of Ireland IFRS 1021., and 4. That Ihgre is lurther inlorm81ion neede(J for 8 proper understandlng ol the accounts to b8 reachad. Indep•nd•nt èxamln•r's 8tatsm•nt I have cornp1818d rny ex8mination 8Dd have no concerns In Spect ol the matters111 to141 listed above and, in connection with fr)Ilowing the DI¢11¢5 01 the Charity Comm159ion lor Northetn Ireland, I have found no matteTS that require drawing lo your attentS0n. Mr Jonaihan McN8111 For and on behalf Df PGR Chartorad Accountants Unil 2 Channel Wharf 21 Old Ch8nnel Road Belfast, Co Anlrim BT3 9DE Dat8d". 11
Brassneck Theatre Company IA ¢ompany Ilmlted by guar•nt•è. not havlng a #harv e•pllar) ompany Numb¢r N1072517 STATEMENT OF FINANCIAL ACTIVITIES as a¢ 31 December 2025 Unrg$trlctgd Rgotrl¢t•d Funds Funds 2025 2025 Total Unre5trKted R8Stricted Funds 2D24 Totsl 2025 2024 2024 Notfr8 In¢om• Charitabl8 activities Oth8r Incorne 208,389 30,084 219.988 1,897 428,377 31.981 87.644 30.S37 154.013 11.195 241,657 41.732 Total In¢om• 238,473 221,885 460,358 118.181 165,208 283,389 Expondllurg Charilable act1.8$ Olher expondilurè 2,465 4,872 372.118 16,643 374.583 21,515 4.151 5,105 256.842 18.314 260,993 23,419 Total Exp•ndltur• 7,337 388,761 396,098 9.256 275,156 284,412 N•t Incom•llÈxpendltur•l Ti3Dsfers befvloen funds 231,136 1166,8761 1206.5321 206,532 64,260 108,925 1115,5411 1109.9481 115,541 11,0231 N•t moY•m•nt In fund• for tho flnonclal y•ar 24.604 39.656 64,260 18,6161 5.593 11,0231 R•¢on¢lllatlon ol lund• 8alance$ brought lorward at 1 January 2025 11,517 115,753 127,270 18,133 110,160 128,293 Balawtc•B carrled lorward at 31 D•c•rnber 2025 36,121 155,409 191,530 11.517 115,753 127,270 The Slalernenl of Financlal Aclivib'es includes all goi5 and106ses recognls•d In Ihe financial year. l income and gxpenditure relate io con¢lnuing aclivilies. The notes on pages 14 10 14 form part of Ihe finanu31 statements 12
8ra55neck Thgatro Company IA Compeny limlted by guaT•nt80. not havlno a 8h•T• capltall ompany NurnbBr. P41072S17 BALANCE SHEET as at 31 December 2025 2020 2024 Not•$ Fixed Assets Tangible assets 32,675 38,418 Curr•nt A•••t• Debtors Cash al bank and IN hwnd 64360 98,896 12,954 77,198 160,255 90.152 Crndltor8.' Amount• f*lllni du• w1th5n y•ar 11,4001 11.3001 N¢t Curront A8B¢ts 158,866 88,852 rotsi A•Jots l••• Currnnt Ll•blllti 191,83Q 127,270 Fund Fle$:rictad trust fund5 Generol fiJnd lunr¢8trictedl 156,408 36.121 115.753 11.517 Tolal fund• 191.630 127.270 rh•s• fi'nanclal statornent8 havo be•n pr•par•d In aEcordance with the 8pecLg1 provision9 rolgting t¢ $mall o)rnpanies wrthin Part 15 01 the CompAni88 Act 2006. For the financial yèar gndeo 31 Oecember 2025 the company was antrtl0(J to exemption from •udii under oection 477 of the Companl•s Aet 2006,. and no notr. been deposited unoer seeThon 476. Thg di'.eclors conflm th¥t the member8 have not required Ihe compgny to obiain An zu¢il ot financial statements for tho finanuil yegr in queSon in gccorthnc8 with section 476 of the Companies Act 2CIJ8 The directors adfnowledo• their rèspon81"1198 fOrsrIng that the company ite•ps accounting recordg which comply %vrth sèction 388 and f¢r preparing financig15tatsments which give a true and falr viéw of thè stat• ol affairs of the ompany as at the ènd of th8 financial year and ol it¥ profil and Ioss &cr thè fiilanc131 yèar In accordanee wlth tho requirements ol sedions 394 en¢J 395 and which oth8rysa comply wilh Ino requirern•nt$ ol lh• Comp•nies Act 2008 relating 10 financial staièrnents, 80 tsr as appllcabl8 lo the comp8ny The finanaal stat•mènl$ ho been prop8rnd in •ccordancA wllh the provisions applic?bl8 to cpaniO8 s&)ject to th• small companies, regime and in aceordanrA with FRS 102'The FnanCIal RepDr.Ing Stsndard applicablo in thg UK and Republic ol Ir818nd' aPpIrng S8ction 1A of that Stsndard. Aoprnvgd by tho 8oaril ol Dirneior• and authorlséd forlgsuo on 30M Jvn8 2026 ansj 6bgnod it# behalf by Marta Mccourt Dlrgctor The nDie$ on poges 14 to 14 TOLM ygii ol',he fiTr.ancJ81 spatey'ents 13
Brassneck Theatre Company IA cornpany lirnited by guarantee. not fvavlng a Share capitall NOTES TO THE FINANCIAL STATEMENTS for th8 finanaal y88r ended 31 Decembar 2025 GENERAL INFORMAnON Brassn8ck Theatre Company is 8 company limi18d by guaran199 incorporated in North8m Ireland. The glstered oifice of the company is 2 Hannahstown Hill, 8elfast Co. Anlrim. BT17 OLT. Northem Iland which Is also the principal pl8C8 of business of the company The financlal statements have been presented In Pound Slarfing 1£) which 18 8180 the functK)nal curr8ncy of the CL¥llpany. Incom• Voluntary income or capital includad In thé Statèmènt of Financial Activit5 when th8 company IB legally entitled to it. its finan¢i81 value Can be quantsfied with reasonable certainly and the Is reasonatyle certainty of its ullifflalts receipt. Entillem8nt lo18gacles Is ton51Elered established when the cornpany ha5 been nollfl8d of a dlslribution lo be made by the executors. Incomo r?ceived in adv&nce of due perfortnance under a contract is ccounted foras delerred Income until earned. Grants fDr acliviti8s are r8cogni58d as incoffle when the rèlated conditions lor legal enlillemènl have been met. AJI other incomg Is acwunleil for on an accru81'5 basls. Unreslricied incom8 relgtes tg box office fee income and reslricled Income relates to grant income. Expondlture All resources expended or¢ a¢counled for on an arKw81's baBl$. Charitable activities include costs of s8nii¢e$ and grants, support cog1$ and depr8ciatlon relaled assgts. Costs ol gen8iatlng funds slrnilarty Include fundrgising aclivlll85. Non-slaff costs not attrfbuled lo ono category of activity are allocated or apportlaned pro- rala Its th8 51affing of the relevant sorvSc&. Finance. HR, IT and aLlrnini5tralive 51aff c0515 artr dlrocuy allrlbutable lo Individual actlvilies by ot)jecllvo. Govomanco eosis Bra tho58 a550cialed wllh constilulion818nd statutory mqulrements. Tanglble fixed a••gt• ènd d•pr•¢l•tl4 Tangib18 fixed assets lor Ihe uso ol the chèrfty are c8pI181ised If they csn be u88d for rnore Ih8n on8 y•8r. an cost al 18asI £500. They Are slated at C05t or al v8lualion, 1988 8c¢umulaled d8prgCiation. The charge to depreciation Is cal¢ulal8d lo wri18 off the original c051 or valualion of tan9ible fixgd as$9ts, leBS their 881irna18d re¥ldual value, over Ihelr exet9 us8ful IIve5 85 follows.. Flxlur?¥, flIUng8, and equlpmant 20% Slraighl Iln8 D•btors Debtors are et)gnIS8d at the selllemenl amount due after any discount offered. Prepayment3 are valued al the 8mt>unl prepaid n810[ any trade discounts du8. Income recognised by the company from governrnenl agencles and olhar ¢o-funder6. bul not yet r8ceiv8d al year end, & Included In debtors. C••h at bunk and Sn hand Cash at bank and in hand cornpri8es cash on depo¥it Jl banks requlring 1958 Ih8n Ihr8e months, notica ol wlthdrawal. TJx•tlon and doferred taxatlon No current or deferred taxation arises as th8 company has begn granted charita• 8x8mplion. Irrernverable V81ued add8d lax Is oxpgnsèd as incurr8d. INCOME CHARITABLE ACTIVITIES Unr•$triGlgd R•strSGt•d Funds Funds 2025 2024 Box offlcB Inwmfr lunrestri¢ledl and grant income Ir8slricledl 208,389 219,988 428,377 241,657 OTHER INCOME Unrgstrl¢tgd Re8trf¢t¢d Fund5 Fund5 2025 2024 Other incorne 30.084 1,897 31,981 41,732 14
Brassngck Theatre Company IA compony Ilmlt8d by guaranthe, not havlng a Share capllall NOTES TO THE FINANCIAL STATEMENTS continuod the Ilnano81 yèar èndèd 31 Dec8mber 2025 EXPENDITURE CHARITABLE ACTIVITIES Dlroct Cos¢s other Costs Support Co$t• 2025 2024 Expenditur8 on ch8rftsble activIt$ 340.301 34,284 374.$63 260,993 OTHER EXPENDITURE Dlr•¢t Cojts Oth•r Costs Support Colts 2025 2024 Other expendlture 21,515 21.515 23,419 NET INCOME 2025 2024 Net In¢om• 18 ststod aftereharglnWlcrodltlng1: Depreclallon of larylble asset8 10,143 18,314 TANGIBLE FIXED ASSETS Flxtur••, Ilttlngj ond •qulpmont Total Cost At 1 January 2025 Additr'ons 102,696 10,900 102.696 10,900 Al 31 Decembèr 2025 113,596 113,596 D•procl¥tlon Al 1 January 2025 Charge for the financlal year 84,278 16.643 64.278 16,643 Al 31 Dec?mber 2025 80,921 80.921 N•t book value Al 31 D8carnb8r 2025 32,875 32.675 At 31 Decemb8r 2024 38.418 38.418 DEBTORS 2025 2024 Prep8yrnents and accrued Incorn8 63,380 12,954 CREDITORS Amounts falllng duo wlthln on? year 2025 2024 Accruals and deferred Income 1,400 1,300 15
Brassneck Theatre Company IA company limited by guarantee, not havln9 8 shave egpltall NOTES TO THE FINANCIAL STATEMENTS continued for the financial y8ar ended 31 December 2025 FUNDS RECONCILIATION OF MOVEMENT IN FUNDS Unr•8trl¢t•d Restrfcted Funds Fun(Is Total Fund$ At 1 January 2024 Movement durlng tho financial 18,133 16,6161 110,16 5.593 128,293 11,0231 At 31 December 2024 Movement during the finanrial year 11,517 24.604 115,753 39,656 127.270 64.260 Al 31 December 2025 36,121 155.409 191,530 ANALY818 OF MOVEMENTS ON FUNDS Balance l January 2025 Inc¢)m• Exp•ndltur• TMn•f?r• Bal&n¢o b?• 31 O•¢•mb•r fund• 2025 Rfrstrlct8d fundB Core Fund Youth Fund Prolect6 Fund 8ur58ry Fund 40.461 52.546 19,376 3,371 878 141,055 39,526 40.532 1214,8761 193.4941 145.8251 134.6691 189,240 14,294 1,954 1,043 15.701 114,401 15.030 10.277 115,753 221,988 1388.8641 21K.532 155,409 Unr•6trlct•d lund• General Fund 11,517 238,472 17,3361 12Q6,5321 36.121 Total fund* 127,270 460,460 1396,2001 191,330 ANALYSIS OF NET ASSETS BY FUND FSx•d Curr•nt as00ts Current Total Restricted trust funds 32,675 122,734 155,409 Unrestrlcled general funds 37.521 11,4001 36,121 Ngl a919 al 31 December 2025 32.675 160,255 11,4001 191.530 10. STATUS Th8 cornpany 15 limited by guarantee not having a share capilal. The Ilability of the members is limited. Every member of the ccThpany undertakes lo conlrfbule lo the 8858ts of the cornp8ny In tho gvenl ol Ils belng wound up while they are mgmbers. or within one year thealler. lor th8 payment of the debts and liabilities of tho company contract8d before they c88sed lo be members, and tha costs. charges and 8xpens&s of wnding up, and for the adjuslrnenl of th8 rights of the contributors among Ih8m5elve5. such amount as may be requirgd, not ex¢g&ding £1. 11. POST-BALANGE SHEET EVENTS There have baon no signific8nl events affecling Ihe cornpany sincè thè yoar-6nd. 16
BRASSNECK THEATRE COMPANY IA ¢ompany Ilmltffd by guaTantO8, not h4vlng a ¥hiTV upItsII SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDEO 31 D•¢eMr 2025 17
Brassneck Theatre Company IA £ompaTry Ilmlw by ouarJntqe, not hovlng o ¥haY• Caprtl SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for thè finanal year ended 310ecember 2025 2025 2024 Income Btsx offlce and fees Incomo Grants received D8partn*nt of For8lgn Affairs and Tr8dg-Rgconcilialion Fund 208,389 214,923 5,065 87,644 154,013 428,377 241,557 Expenses Salaries 8nd creallwjs St8ge and prOdUctn Costs Insurance and officè running COBt8 Advefuslng snd wabsitQ 8xpenB8S Tr&vglling, Subsisten and hospitollly Accountancy 8ank chargès G8n8r81 expens86 Depr8ci81ion 319,444 20,837 20,617 2,177 2,356 4,230 338 ,437 16,643 212,332 16.835 18.458 5,823 4,075 1,871 292 6,414 18,314 396,0911 284,412 Ml•c•ll•n•ous Incoffl• Sundry Incom 31,982 41,732 N•t •urplu• 64,260 11,0231 The SUpeMentary information does not form part of the finanaal stslements 18