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REGISTERED COMPANY NUMBER: 03184125 (England and Wales)
REGISTERED CHARITY NUMBER: 1055134














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 April 2024

for

Dead Earnest Theatre

Dead Earnest Theatre






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

Dead Earnest Theatre (Registered number: 03184125)

Report of the Trustees
for the Year Ended 30 April 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES
Objectives
The objects for which the company is established are:
To advance education for the public benefit by the promotion of the arts, in particular but not exclusively the art of drama.

Vision
To be recognised nationally for the development and use of ground breaking Applied Theatre techniques to improve the ways in which people act and interact.

Mission
To use creativity to encourage learning that leads to new and original thinking and to deliver specific outcomes.

Outcomes
Improve learning
Improve quality of human interaction
Advance alternative ways for people to act
Challenge through drama political and social issues
Advance well being especially marginalised groups such as those with disabilities and or mental health difficulties.

Public benefit
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.


Dead Earnest Theatre (Registered number: 03184125)

Report of the Trustees
for the Year Ended 30 April 2024

ACHIEVEMENT AND PERFORMANCE
Dead Earnest Theatre has now been in existence for 30 years. In that time we have turned over approximately £1.6 million in performing shows, forum theatre performances, education and training events, films and workshops.

We have delivered workshops to roughly 3250 adults and children and performed to approximately 23,000 audience members and have created over 1850 acting jobs.

During the year we have completed the following projects:

- Delivery of roleplay work on an ongoing contract for South Yorkshire Police
- Delivery of roleplay work on an ongoing contract for Rotherham PCT, NHS
- Provided voice actors for external organisations
- Provided actors for a research project at the University of Sheffield
- Produced an original piece of theatre 'A weighty Issue' commissioned by the University of Sheffield
- Produced a short film around the justice system for the University of Sheffield

A significant donation was given to Dead Earnest, the sum of which was £33297.10 which will be used for the creation of new work in 2025/26.

FINANCIAL REVIEW
Reserves policy
The charitable company aims to maintain a reserves level of three months' core expenditure, which has been reached at the year end.

Financial review
The net surplus for the year was £31,260 (2023: £560). There was a balance on unrestricted funds of £42,804 at the year end date (2023: £11,544). The charitable company operates on a project by project basis, without salaried staff and expensive overheads. The free reserves at 30 April 2023 were £42,073 (2022: £11,268).

STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association.

Every member of the company undertakes to contribute to the assets of the company, in the event of the same being wound up while he or she is a member, or within one year after he or she ceases to be a member, for payment of the debts and liabilities of the company contracted before he or she ceases to be a member, and for the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves, such amount as may be required not exceeding £1.


Risk management
The major strategic risks to which the charity is exposed, as identified by the trustees, have been reviewed during the year and actions taken to mitigate those risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03184125 (England and Wales)


Dead Earnest Theatre (Registered number: 03184125)

Report of the Trustees
for the Year Ended 30 April 2024

Registered Charity number
1055134

Registered office
The Hide
2-20 Lambert Street/Scotland Street
Sheffield
S3 7AA

Trustees
Ashley Simon Barnes
Nicola Teresa Massen
Victoria Roberts
Zoe Sarah Walton

Independent Examiner
B T Blakemore
Andrew Herring & Co
40 Clarence Road
Chesterfield
Derbyshire
S40 1LQ

Bank
The Cooperative Bank
Central Commercial Branch

Approved by order of the board of trustees on 31 January 2025 and signed on its behalf by:





Victoria Roberts - Trustee

Independent Examiner's Report to the Trustees of
Dead Earnest Theatre

Independent examiner's report to the trustees of Dead Earnest Theatre ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2024.

Responsibilities and basis of report
As the charity's 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 charity'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
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:

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.








B T Blakemore

Andrew Herring & Co
40 Clarence Road
Chesterfield
Derbyshire
S40 1LQ

31 January 2025

Dead Earnest Theatre

Statement of Financial Activities
for the Year Ended 30 April 2024

30.4.24 30.4.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 33,297 - 33,297 30

Charitable activities
Education by promotion of the Arts 17,477 - 17,477 29,819
Total 50,774 - 50,774 29,849

EXPENDITURE ON
Charitable activities
Education by promotion of the Arts 19,514 - 19,514 29,289

NET INCOME 31,260 - 31,260 560


RECONCILIATION OF FUNDS
Total funds brought forward 11,544 - 11,544 10,984

TOTAL FUNDS CARRIED FORWARD 42,804 - 42,804 11,544

Dead Earnest Theatre (Registered number: 03184125)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 731 - 731 276

CURRENT ASSETS
Debtors 8 789 - 789 242
Cash at bank 42,178 - 42,178 11,458
42,967 - 42,967 11,700

CREDITORS
Amounts falling due within one year 9 (894 ) - (894 ) (432 )

NET CURRENT ASSETS 42,073 - 42,073 11,268

TOTAL ASSETS LESS CURRENT
LIABILITIES

42,804

-

42,804

11,544

NET ASSETS 42,804 - 42,804 11,544
FUNDS 10
Unrestricted funds 42,804 11,544
TOTAL FUNDS 42,804 11,544

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Dead Earnest Theatre (Registered number: 03184125)

Balance Sheet - continued
30 April 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2025 and were signed on its behalf by:





Victoria Roberts - Trustee





Zoe Sarah Walton - Trustee

Dead Earnest Theatre

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Equipment - 25% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Dead Earnest Theatre

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. DONATIONS AND LEGACIES
30.4.24 30.4.23
£    £   
Donations 33,297 30

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.4.24 30.4.23
£    £   
Depreciation - owned assets 243 86

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2024 nor for the year ended 30 April 2023.


5. STAFF COSTS

There were no employees during the year (2023: nil).

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 30 - 30

Charitable activities
Education by promotion of the Arts 29,819 - 29,819
Total 29,849 - 29,849

EXPENDITURE ON
Charitable activities
Education by promotion of the Arts 29,289 - 29,289

NET INCOME 560 - 560


Dead Earnest Theatre

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£    £    £   

RECONCILIATION OF FUNDS
Total funds brought forward 10,984 - 10,984

TOTAL FUNDS CARRIED
FORWARD

11,544

-

11,544

7. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 May 2023 3,765
Additions 698
At 30 April 2024 4,463
DEPRECIATION
At 1 May 2023 3,489
Charge for year 243
At 30 April 2024 3,732
NET BOOK VALUE
At 30 April 2024 731
At 30 April 2023 276

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 459 -
Prepayments and accrued income 330 242
789 242


Dead Earnest Theatre

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Accrued expenses 894 432

10. MOVEMENT IN FUNDS
Net
movement At
At 1.5.23 in funds 30.4.24
£    £    £   
Unrestricted funds
General fund 11,544 31,260 42,804

TOTAL FUNDS 11,544 31,260 42,804

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 50,774 (19,514 ) 31,260

TOTAL FUNDS 50,774 (19,514 ) 31,260


Comparatives for movement in funds

Net
movement At
At 1.5.22 in funds 30.4.23
£    £    £   
Unrestricted funds
General fund 10,984 560 11,544

TOTAL FUNDS 10,984 560 11,544

Dead Earnest Theatre

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 29,849 (29,289 ) 560

TOTAL FUNDS 29,849 (29,289 ) 560

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.5.22 in funds 30.4.24
£    £    £   
Unrestricted funds
General fund 10,984 31,820 42,804

TOTAL FUNDS 10,984 31,820 42,804

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 80,623 (48,803 ) 31,820

TOTAL FUNDS 80,623 (48,803 ) 31,820


Dead Earnest Theatre

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

11. RELATED PARTY DISCLOSURES

During the year, payments were made to Mrs C Barnes, the wife of trustee A Barnes, totalling £6,535 (2023: £9,419) for performers fees and management fees.

12. ULTIMATE CONTROLLING PARTY

The charitable company is controlled by its trustees.