Company registration number 09287127 (England and Wales)
THE GLOUCESTERSHIRE EVERYMAN THEATRE PRODUCTIONS COMPANY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
THE GLOUCESTERSHIRE EVERYMAN THEATRE PRODUCTIONS COMPANY LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
THE GLOUCESTERSHIRE EVERYMAN THEATRE PRODUCTIONS COMPANY LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
231,417
178,979
Cash at bank and in hand
3,369
10,011
234,786
188,990
Creditors: amounts falling due within one year
(234,785)
(188,989)
Net current assets
1
1
Capital and reserves
Called up share capital
3
1
1

The notes on pages 2 to 3 form part of these financial statements.

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

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 October 2025 and are signed on its behalf by:
G Milner
Director
Company registration number 09287127 (England and Wales)
THE GLOUCESTERSHIRE EVERYMAN THEATRE PRODUCTIONS COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

The Gloucestershire Everyman Theatre Productions Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7-10 Regent Street, Cheltenham, Gloucestershire, England, GL50 1HQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised at the point of invoicing.

Theatre Tax Credits

Credits under the Theatre Tax Relief Scheme are treated as other income and are recognised in the period to which they relate.

1.3
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognised at the amount of tax payable using the rates and laws that have been enacted or substantively enacted by the statement of financial position date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
7
THE GLOUCESTERSHIRE EVERYMAN THEATRE PRODUCTIONS COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
3
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
4
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Roger Downes FCA
Statutory Auditor:
BK Plus Audit Limited
Date of audit report:
27 October 2025
5
Related party transactions

Gloucestershire Everyman Theatre Company Limited

Parent charity

During the year, the company received income of £940,106 (2024: £ 874,989) from the parent charity in respect of productions made on the Theatre's behalf.

During the year, invoices of £273,793 (2024: £265,765) were received from the parent charity for costs incurred on its behalf.

During the year, profits of £180,581 (2024: £174,147) were paid up to the parent charity by way of dividend under deed of covenant. At the end of the year, £30,544 was due from the parent charity (2024: £7,116 due to the parent charity).

Gloucestershire Everyman Theatre Catering Company Limited

Fellow subsidiary company

During the year, goods to the value of £641 (2024: £12) were purchased from the related party on am arms' length basis.

Mark Goucher Productions Limited

Company in which one of the directors is also a director

Mark Goucher Productions Limited did not have any transactions with the company in the year, but in 2024 was reimbursed expenses of £147 plus VAT and was paid £32,209 plus VAT for services provided on an arms' length basis.

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