Charity registration number: SC046243
**HAMILTON DISTRICT YOUTH THEATRE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
AMM Accountancy Ltd 10 Thomson Drive Motherwell Lanarkshire ML1 3FF
## **Hamilton District Youth Theatre Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Statement of Cash Flows|7|
|Notes to the Statement of Cash Flows|8|
|Notes to the Financial Statements|9—11|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|12|
**Hamilton District Youth Theatre Trustees' Report For The Year Ended 30 September 2025**
The trustees present their report and the financial statements for the year ended 30 September 2025.
## **Objectives and Activities**
## **Aims and Objectives**
To provide the advancement of education to the youth of Hamilton (age 8-25) by giving them the opportunity to rehearse and perform in two high quality shows each year, learning about the various aspects of the theatre and developing socially & personally in the process. To promote the advancement of the arts by fostering musical theatre in all it’s aspects throughout the Hamilton area and providing public performances of our shows.
## **Public Benefit**
The purposes of the charity is set out in its governing document. It carries out theatre production activities and services itself.
The charity holds weekly rehearsals with a professional artistic team incorporating singing, dancing and acting, culminating in a high quality show at the end of the rehearsal process. This is performed at a large local theatre, with tickets available to the public.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
The charity’s theatre productions and club fees generate the income to produce the theatre productions to a high standard and have been very successful.
We produced three shows in the year, Matilda Junior, Legally Blonde and Shrek The Musical with the full cast performing in each show. The feedback for both shows praised the talent of the cast and their professional standard.
## **Financial Review**
## **Reserves Policy**
The charity has considered the reserves required and have taken into account their current and future liabilities. The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.
## **Theatre Tax Relief**
The Charity is eligible for Theatre Tax relief which provides funding towards production costs of producing a show.
## **Structure, Governance and Management**
## **Governing Document**
The governing document is the Constitution. The charity is an unincorporated organisation.
## **Trustee Selection Methods**
Trustees accept ultimate responsibility for directing the affairs of the charity, and ensuring that it is solvent, well-run, and delivering the charitable outcomes for the benefit of the public for which it has been set up. We recruit trustees to ensure our boards have the range of skills and experience necessary to comply with our collective responsibility.
## **Reference and Administrative Details**
## **Trustees**
Ms Nicole O'Rafferty - Chairperson (appointed 01/10/2024) Ms Nicola Ryan - Secretary (appointed 01/10/2024)
Page 1
**Hamilton District Youth Theatre Trustees' Report (continued) For The Year Ended 30 September 2025**
Mrs Sarah Ryan - Treasurer (appointed 01/10/2024)
## **Charity Number**
SC046243
## **Principal Address**
7 Aspen Way Hamilton Lanarkshire ML3 7NG
## **Independent Examiner**
Jane Renwick AMM Accountancy Ltd 10 Thomson Drive Motherwell Lanarkshire ML1 3FF
Page 2
**Hamilton District Youth Theatre Trustees' Report (continued) For The Year Ended 30 September 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Nicole O'Rafferty (Jan 19, 2026 19:25:10 GMT) Ms Nicole O'Rafferty
Trustee
18 December 2025
Page 3
## **Hamilton District Youth Theatre Independent Examiner's Report to the Trustees of Hamilton District Youth Theatre For The Year Ended 30 September 2025**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
I report to the trustees on my examination of the accounts of Hamilton District Youth Theatre (the Trust) for the year ended 30 September 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material 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 accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Regulation 9 of the Charities (Accounts and Reports) Regulations 2006 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.
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.
Jane Renwick
18 December 2025 10 Thomson Drive Motherwell Lanarkshire ML1 3FF
Page 4
**Hamilton District Youth Theatre Statement of Financial Activities For The Year Ended 30 September 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Theatre Productions
Other trading activities
**3**
**EXPENDITURE ON:**
Charitable activities:
**5**
Theatre Productions
**NET (EXPENDITURE)/INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**10**|**2025**
**Unrestricted**
**funds**
**£**
76,542
1,500|**2024**
**Unrestricted**
**funds**
**£**
92,427
300|
|---|---|---|
||78,041|92,725|
||(80,087)|(47,043)|
||(2,046)|45,682|
||(2,046)
70,223|45,682
24,541|
||68,177|70,223|
The notes on pages 8 to 11 form part of these financial statements.
Page 5
## **Hamilton District Youth Theatre Statement of Financial Position As At 30 September 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**9**
**CURRENT ASSETS**
Cash at bank and in hand
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**10**
On behalf of the board
Ms Nicole O'Rafferty
Trustee
18 December 2025
Nicole O'Rafferty (Jan 19, 2026 19:25:10 GMT)|**2025**
**Unrestricted**
**funds**
**£**
1,855|**2024**
**Total funds**
**£**
1,732|
|---|---|---|
||1,855
66,322|1,732
68,491|
||66,322
66,322|68,491
68,491|
||68,177|70,223|
||68,177|70,223|
||68,177|70,223|
||68,177|70,223|
||||
The notes on pages 8 to 11 form part of these financial statements.
Page 6
## **Hamilton District Youth Theatre Statement of Cash Flows For The Year Ended 30 September 2025**
|**Notes**
**Cash flows from operating activities**
Net cash (used in)/generated from operations
**1**
Net cash (used in)/generated from operating activities
**Cash flows from investing activities**
Purchase of tangible assets
(Decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
**2**
Cash and cash equivalents at end of year
**2**|**2025**
**£**
(1,582)
(1,582)
(587)
(2,169)
68,491
66,322|**2024**
**£**
48,086|
|---|---|---|
|||48,086|
|||-|
||||
|||48,086
-|
|||48,086|
Page 7
## **Hamilton District Youth Theatre Notes to the Statement of Cash Flows For The Year Ended 30 September 2025**
## 1. **Reconciliation of (expenditure)/income to cash (used in)/generated from operations**
|.
**Reconciliation of (expenditure)/income to cash (used in)/generated from operations**|||
|---|---|---|
|Net (expenditure)/income
_Adjustments for:_
Depreciation of tangible assets
Net cash (used in)/generated from operations|**2025**
**£**
(2,046)
464
(1,582)|**2024**
**£**
45,682
2,404|
|||48,086|
## 2. **Cash and cash equivalents**
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
||||**2025**|**2024**|
|---|---|---|---|---|
||||**£**|**£**|
|Cash at bank and in hand|||66,322|68,491|
|.|**Analysis of changes in net funds**||||
|||**As at 1**|**Cash flows**|**As at 30**|
|||**October 2024**||**September**|
|||||**2025**|
|||**£**|**£**|**£**|
|Cash at bank and in hand||68,491|(2,169)|66,322|
## 3. **Analysis of changes in net funds**
Page 8
## **Hamilton District Youth Theatre Notes to the Financial Statements For The Year Ended 30 September 2025**
## 1. **General Information**
Hamilton District Youth Theatre is an unincorporated charity registered with the Charity Commission, registered charity number SC046243. The principal address is 7 Aspen Way, Hamilton, Lanarkshire, ML3 7NG.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects.
## 2.3. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
## Plant & Machinery
20% Reducing balance
## 2.4. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Other Trading Activities**
|.
**Income from Other Trading Activities**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Sponsorships|1,500|300|
4. **Net Income/(Expenditure)**
The net (expenditure)/income is stated after charging/(crediting):
|he net (expenditure)/income is stated after charging/(crediting):||||
|---|---|---|---|
||**2025**||**2024**|
||**£**||**£**|
|Depreciation of tangible fixed assets - owned||464|2,404|
Page 9
**Hamilton District Youth Theatre Notes to the Financial Statements (continued) For The Year Ended 30 September 2025**
## 5. **Analysis of Expenditure**
|5.
**Analysis of Expenditure**|||||
|---|---|---|---|---|
|Theatre Productions
Theatre Productions
6.
**Support Costs**
Premises expenses
General administration
Depreciation
Premises expenses
General administration
Depreciation
7.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services|**Activities**
**undertaken**
**directly**
**£**
70,305||**Support costs**
(see note 6)
**£**
9,782|**2025**
**Total**
**£**
80,087|
||**Activities**
**undertaken**
**directly**
**£**
36,731||**Support costs**
(see note 6)
**£**
10,312|**2024**
**Total**
**£**
47,043|
||||**2025**
**£**
700
-
-
-
700|**2025**
**Theatre**
**Productions**
**£**
1,460
7,858
464|
|||||9,782|
|||||**2024**
**Theatre**
**Productions**
**£**
660
7,248
2,404|
|||||10,312|
|||||**2024**
**£**
900
-
-
-|
|||||900|
8. **Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
Page 10
**Hamilton District Youth Theatre Notes to the Financial Statements (continued) For The Year Ended 30 September 2025**
## 9. **Tangible Assets**
|**Cost**
As at 1 October 2024
Additions
As at 30 September 2025
**Depreciation**
As at 1 October 2024
Provided during the period
As at 30 September 2025
**Net Book Value**
As at 30 September 2025
As at 1 October 2024
0.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**October 2024**
**£**
70,223|**Income**
**£**
78,041|**Expenditure**
**£**
(80,087)|**Plant &**
**Machinery**
**£**
12,057
587|
|---|---|---|---|---|
|||||12,644|
|||||10,325
464|
|||||10,789|
|||||1,855|
|||||1,732|
|||||**As at 30**
**September**
**2025**
**£**
68,177|
||70,223|78,041|(80,087)|68,177|
||**As at 1**
**October 2023**
**£**
24,541|**Income**
**£**
92,725|**Expenditure**
**£**
(47,043)|**As at 30**
**September**
**2024**
**£**
70,223|
||24,541|92,725|(47,043)|70,223|
## 10. **Movement in Funds**
## 11. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
12. **Related Party Disclosures**
Page 11
**Hamilton District Youth Theatre Detailed Statement of Financial Activities For The Year Ended 30 September 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Charitable Activities:**
**Theatre Productions**
Member fees
Ticket sales
Sale of merchandise
Theatre tax credit
**Other trading activities**|**2025**
**Total**
**funds**
**£**
28,590
33,631
1,530
12,791|**2024**
**Total**
**funds**
**£**
31,675
22,883
1,825
36,044|
|---|---|---|
||76,542|92,427|
|Sponsorships
**EXPENDITURE ON:**
**Charitable Activities:**
**Theatre Productions**
Set and props
Merchandise for resale
Storage expenses
Royalties and licence fees payable
Artistic team
Rent
Small equipment and repairs
Insurance
Printing, postage and stationery
Advertising and marketing costs
Travel and subsistence
Telephone and internet
Independent examiner's fees
Sundry expenses
Depreciation of plant and machinery
**NET (EXPENDITURE)/INCOME**|1,500|300|
||1,500|300|
||78,041
(17,755)
(3,250)
(4,734)
(13,042)
(31,524)
(1,460)
(97)
(300)
(2,614)
(100)
(1,619)
(332)
(700)
(2,096)
(464)|92,725
(12,707)
(964)
(1,200)
(8,610)
(13,250)
(660)
-
(249)
(2,709)
(1,340)
-
(310)
(900)
(1,740)
(2,404)|
||(80,087)|(47,043)|
||(80,087)|(47,043)|
||(2,046)|45,682|
Page 12
## HDYT001 Full Financial Statements Sept 2025
Final Audit Report 2026-01-19
Created: 2026-01-19 By: Jane Renwick (jane@ammaccountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAikaCBekB6YkUjw91ihfh-1tqqvqDGWhi
## "HDYT001 Full Financial Statements Sept 2025" History
- Document created by Jane Renwick (jane@ammaccountancy.co.uk)
2026-01-19 - 6:44:08 PM GMT- IP address: 86.136.126.12
## Document emailed to hdytheatre@hotmail.co.uk for signature
2026-01-19 - 6:44:33 PM GMT
## Email viewed by hdytheatre@hotmail.co.uk
2026-01-19 - 6:55:43 PM GMT- IP address: 146.75.168.38
- Signer hdytheatre@hotmail.co.uk entered name at signing as Nicole O'Rafferty 2026-01-19 - 7:25:08 PM GMT- IP address: 86.154.182.45
## Document e-signed by Nicole O'Rafferty (hdytheatre@hotmail.co.uk)
Signature Date: 2026-01-19 - 7:25:10 PM GMT - Time Source: server- IP address: 86.154.182.45
## Agreement completed.
2026-01-19 - 7:25:10 PM GMT