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Registered number: 09021628
Charity number: 1173766










CHINA PLATE THEATRE LTD
(A company limited by guarantee)







UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
 

CONTENTS



Page
Trustees' report
1 - 7
Independent examiner's report
8
Statement of financial activities
9
Balance sheet
10
Notes to the financial statements
11 - 19

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of China Plate Theatre Ltd for the period 1 April 2024 to 31 March 2025.
The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 
 

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
In reporting on the period 1 April 2024 to 31 March 2025, the Trustees of China Plate would like to offer thanks to the funders, stakeholders, partners, staff, and freelancers who supported the company this year.
 

Objectives and activities
 

a. Policies and objectives
 

To advance the arts for the public benefit by the promotion in particular, but not exclusively, of the arts or drama.
 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
The Company’s mission is to develop “a new model of creating and producing that opens up the way performance is made, who makes it and who it’s experienced by”. In doing so, China Plate works towards its vision of “creative communities working together to deliver extraordinary theatre experiences that fire the imagination, affect positive change and are open to all.”
 

b. Activities undertaken to further the charity's  purposes for the public benefit
 

China Plate is an arts charity based in Birmingham and working across the West Midlands, the UK, and internationally. We were established in 2006 and became a charity in 2017. We are producers: we work with people to make creative projects happen, from theatre shows and audio anthologies, to training programmes and bus stop galleries.
Creative Communities Making Change:
At China Plate, we believe that the arts can play a crucial role in making the world a better place. We collaborate with different communities to co-create cultural experiences that fire the imagination and affect positive change. 
Projects in 2024/25 included Please Do Not Touch, which saw Casey Bailey (Birmingham Poet Laureate 2020-22) working with National Trust volunteers and young people from Feltham Young Offender Institution and free@last in Nechells to develop a script exploring colonial histories and systemic racism. Telling the story of a young Black activist who is imprisoned after stealing an African comb from a stately home, the play premiered at Belgrade Theatre Coventry in September 2024 before being performed at National Trust properties Attingham Park and Upton House, and at HMP Oakwood (accompanied by a weeklong workshop delivered in partnership with Geese Theatre). The project raised awareness and advocated for change, and had a profound impact on partners and participants:
 
Page 1

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
 
Objectives and activities (continued)

"This project has helped me in ways I couldn't imagine, I have neurodiverse issues and can often become distant because of it, but this project has helped me to develop new ways to cope and express myself confidently." Young participant from free@last
“What impact do you think the project might have on you?” “I have more views on institutional racism.” HMP Oakwood participant 
“I wanted to build our confidence in working with different perspectives on our collections – exploring legacies of colonialism and empire…So, for me this project helped us build confidence and feel we can do more of this type of work.” Emma Hawthorne, Assistant Director, Consultancy - Midlands & East Region, National Trust.
In 2023 we supported theatre maker Chris Thorpe to collaborate with senior figures behind the Treaty on the Prohibition of Nuclear Weapons and young people from Youth4Disarmament to find new ways to raise awareness around nuclear weapons and advocate for disarmament. The result was Talking About The Fire, which premiered at the Royal Court (*****  “puts the ‘alive’ into ‘live theatre” Time Out). In 2024-25 we toured the show nationally to 12 UK venues as well as internationally, including being presented as part of the Oslo Peace Days (alongside the 2024 Nobel Peace Prize), the Princeton Programme on Science and Global Security, and by invitation of the Nuclear Age Peace Foundation. 
“Talking About The Fire is one of the most significant contributions to advancing the discussion on nuclear weapons related risks and the Treaty on the Prohibition of Nuclear Weapons since the Treaty itself was negotiated and adopted in 2017.” Grethe Lauglo Østern, Norwegian People’s Aid
China Plate tours the UK and internationally, collaborating and making change with communities. In 2024/25 you could also find our work at bus stops along Soho Road and geo-located across Handsworth in North Birmingham, as part of our longstanding public art projects On Our Way and Soho Settlers; in Edinburgh at the Royal College of Nursing, who hosted our co-created audio anthology Humans Not Heroes as part of their Unmasked exhibition; at the National Theatre, where we continued to workshop To The Streets, our major musical celebrating civil rights action. We also began a three-year programme of work in Washwood Heath in Birmingham. HS2 and Balfour Beatty VINCI offered funding for arts organisations to deliver projects in areas directly impacted by HS2 works; we are working with community partners to understand what they think the neighbourhood needs and where arts approaches can help to achieve this.
Opening Up the Arts:
China Plate also works to change the cultural sector. Our co-creative approach opens up the way that art gets made, sharing the decision-making and involving a wider range of people in the process. In doing so, it helps us break down barriers that prevent people from accessing the arts as makers and audiences. 
Our work is inclusive, welcoming new people into cultural spaces. For example, 58% of Please Do Not Touch audiences at our National Trust venues had never attended events at those venues before. On average, only 20% of audiences who attend events at these properties are under 65; 58% of our audiences were under 65. 78% of the young people from our partner organisation free@last who visited Attingham Park had never visited a heritage property before.
"I thought that the art and the house were breathtaking, not to mention the garden. I think they should do more events so more people will be able to experience what we did." Young participant from free@last
Alongside our creative programme, we run training and development initiatives which nurture talent – with a focus on supporting those from marginalised groups underrepresented in the cultural workforce. The Optimists, our annual Introduction to Producing, has been running since 2009 and has supported over 350 emerging producers across the UK. In 2024 we delivered the course in partnership with venues across the West Midlands: Belgrade Theatre Coventry, Birmingham Hippodrome, Birmingham Rep, Midlands Arts Centre, Wolverhampton Arts Centre, Warwick Arts Centre and Arena Theatre. 45% of participants were from the Global Majority, 53% were D/deaf and/or disabled, and 55% were neurodiverse. These percentages are far higher than the most recent Arts Council data for the National Portfolio workforce, demonstrating that we are actively tackling underrepresentation while empowering the next generation of arts producers. This year we were commissioned
Page 2

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
 
Objectives and activities (continued)

to run bespoke versions of The Optimists sessions for Derby CAN, West Midlands Combined Authority (as part of their Activate programme for creative freelancers), and Wolverhampton Arts Centre, where we delivered their first ever New Producers programme designed to nurture the city’s creative community. 
“This was a life-changing experience, one that I don’t think I can compliment enough.” Optimist 2024
“The Optimists is the recognised fast track to producing for your local independent sector, if you want to develop your local arts ecology giving the gift of The Optimists is one of the best things you can do.” Ben Anderson, Director of Lincoln Arts Centre
 

Company performance
 

a. Key performance indicators
 

2024/25 was a year of development: we toured and shared smaller-scale projects while laying the groundwork for major initiatives in future years. We reached 18,541 people across our live and digital work, 3056 of whom were participants in our engagement, training, and development programmes. As well as the 10 staff members we employed, we worked with 86 freelance creatives to deliver our programme across the year. 52% of our freelance creative workforce were from Global Majority backgrounds and 30% were D/deaf, disabled, and/or neurodiverse.
Income from grants and donations:  £ 592,762 (2023/24: £ 581,475)
Other income from charitable activities:    £ 158,788  (2023/24: £ 207,539)
Surplus/(Deficit):                £16,864 (2023/24: (£66,384))
Other income from charitable activities includes co-productions with artists, whereby Arts Council England Project Grants and other income is transferred from co-producers to China Plate Theatre to produce, run and close productions. In doing so China Plate is actively engaged in the decision-making during the production, running and closing phases of productions; makes effective creative, technical and artistic contributions to the productions and directly negotiates, contracts and pays for rights, goods and services in relation to the productions. This strand of income varies annually, depending on how projects are structured with co-producers.
 

b. Organisational Review
 

China Plate’s vision and mission are underpinned by our dynamic 2023-26 Business Plan and our commitment to progressive, inclusive, and accessible working practices.
In 2024/25 we were selected for the West Midlands Combined Authority’s Future Boards Accelerator, championing inclusive governance across the region. We continued our International Touring and Environmental Responsibility forum with peers from across the UK and Denmark, funded by Arts Council England and the Danish Arts Foundation. We welcomed Josie Lena Davies, who will evaluate China Plate’s working model and impact on communities over the next eight years as part of an AHRC-funded Midlands4Cities Collaborative Doctoral Award PhD, supervised jointly by the University of Birmingham and the University of Warwick. We continued our ongoing Associate Producers programme, and hosted an internship through University of Birmingham’s B-Experienced bursary scheme. 
2024/25 was the second year of our second National Portfolio funding agreement with Arts Council England. We also continued our ongoing funding relationships with the John Ellerman Foundation and the Binks Trust, and we diversified our income by securing partnerships with commercial producers and classical music venues, tenders to deliver training on behalf of West Midlands Combined Authority and local arts partners, and a major contract from Balfour Beatty VINCI to deliver work in Washwood Heath over the next three years. 
 
 

Financial review
 

Page 3

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
 
a. Reserves policy
 

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level that equates to not less than three months core unrestricted expenditure. This provides sufficient funds to cover management, administration and support costs.
At 31 March 2025, our designated operating reserves stood at  £125,000 (2024: £125,000) representing three months’ running costs. This is included in Designated Reserves.
The Board has approved a policy whereby up to £20,000 of our operating reserve may be temporarily released then reinflated for cashflow purposes if required, subject to approval process.
A further £155,000 (2024: £150,000) has been included as designated production reserves being funds committed to projects and  productions for 2025/26. This is broken down across: Artist and Facilitation Costs (5%), Producing Costs (46%), Development Programme Producing Costs (24%) & Project Support Costs (24%).
The balance of unrestricted reserves is £21,134 (2024: £22,346).
 

b. Principal risks and uncertainties
 

In 2024/25 the company managed the following risks, which continue to be relevant into 2025/26:
Financial risk: UK Economy
The wider financial situation, including increases in inflation and cost of living, poses a significant risk to the arts sector as a whole. We continue to model our budgets and plans to respond to increased capitalisation costs, and the increased costs our staff will be faced with (to help ensure staff retention).
Financial risk: Reduction in arts funding (including trusts and foundations, commission, co-production and performance fees, and box office income).
Funding cuts and/or standstills, inflation and the wider financial landscape leaves venues with less flexibility on fees, and audiences with less disposable income. The touring theatre sector continues to suffer, and has been noted by Arts Council England as a sector experiencing particular difficulties. Arts funders across the UK report increased demand for their funding and higher rejection rates. China Plate continues to broker new partnerships and diversify our income streams to help mitigate this risk.
Note on financial risks: China Plate’s Board maintains a Finance Sub-Committee to strengthen governance in this area at a time of financial insecurity in the sector. 

 
 

Structure, governance and management
 

a. Constitution
 

The charity is registered as a charitable company limited by guarantee and was originally set up by a Memorandum of Association on 1 May 2014 as a trading company. It converted to a charity on 11 July 2017. The charity is registered with number 1173766.
The principal object of the charity is to advance the arts for the public benefit by the promotion in particular, but not exclusively, of the art of drama.
 

Page 4

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
 
Structure, governance and management (continued)

b. Methods of appointment or election of Trustees
 

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
At every Annual General Meeting one-third of the Directors who are subject to retirement by rotation shall retire from office. The Directors to retire by rotation shall be those who have been the longest in office.
The Directors may appoint a person who is willing to act to be a Director, either to fill a vacancy or as an additional Director. A Director so appointed shall hold office only until the next following annual general meeting and shall not be taken into account in determining the Directors who are to retire by rotation at the meeting. If not reappointed at such annual general meeting, they shall vacate office at the conclusion of that meeting.
A Director who retires at an annual general meeting may, if willing to act, be reappointed. If they are not reappointed, they shall retain office until the meeting appoints someone in their place, or if it does not do so, until the end of the meeting.
 

c. Organisational structure and decision-making policies
 

China Plate is governed by a Board of Trustees. The Board meets at least quarterly. Two Artistic Directors and (since March 2021/22) an Executive Director have been appointed by the trustees to manage the day to day operations and activities of the charity. To facilitate effective operations, these staff have been delegated authority, within terms of delegation approved by the trustees, for operational matters including finance, employment, artistic and educational activities. 
 

d. Policies adopted for the induction and training of Trustees
 

New trustees receive orientation information to brief them on their legal obligations under charity and company law, the content of the Constitution, the decision making processes, the business plan and recent financial performance of the charity. The company holds events where board members have the opportunity to meet employees, other trustees and see examples of the company's work. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
 

Plans for future periods
 

In 2025/26 China Plate will continue to open up the way that performance is made, collaborating with communities to deliver extraordinary work that fires the imagination and affects positive change.
 
This year our productions Talking About The Fire and Please Do Not Touch will tour more widely, engaging audiences across the country and internationally in vital conversations around nuclear disarmament and tackling systemic racism. We’ll develop new work in partnership with heritage organisations, orchestras, and universities. Our work in Washwood Heath will see three artists-in-residence partnering with local community groups to create new projects, and we’ll deliver family friendly activities for the neighbourhood across the autumn.
We’ll continue to deliver our UK-leading producer training programmes The Optimists and People-Focused Producing in the West Midlands and beyond. We will produce our biennial Musical Theatre Workroom, supporting artists from the Global Majority to develop new musicals for the stage. In partnership with Fuel Theatre we’ll also launch a major new strategic partnership: Touring Together will see us collaborate with Royal & Derngate Northampton, Oxford Playhouse, Warwick Arts Centre, Leeds Playhouse, and Brighton Dome to develop a new and more sustainable model for midscale theatre touring.
 
In recent years our work with communities across the UK has expanded China Plate’s horizons. From our origins as a theatre company, we now produce across a range of artforms – including performance, film, digital projects, and public art - in response to the needs and ideas that we encounter. In 2025/26 we will further explore this potential as we come to develop our new Business Plan for 2027 onwards.   
 
Page 5

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
 
Plans for future periods (continued)


Reference and administrative details of the charity, its trustees and advisers


Trustees
S. Preece, Chair
K.C. Stanley Money
R. M. Carter
N. Lewycky (resigned 4 December 2024)
C. A. Eiles-Murray
C. Hicks
I. Datta
P.B. Hewlett

Company registered number
09021628

Charity registered number
1173766

Registered office
Zellig
Gibb Street
Birmingham
B9 4AT

Company secretary
C.R. Courtney

Accountant
Drennan & Co
Chartered Accountants
64 Belsize Park
London
NW3 4EH

Artistic Directors
Ed Collier
Paul Warwick

Members' liability
 

The Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up.
 

Page 6

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
 
Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' 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 . 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 charity and of its incoming resources and application of resources, including its income and expenditure, 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 of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) 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 charity will continue in business.


The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


 

Approved by order of the members of the board of Trustees on 27 November 2025 and signed on their behalf by: 
 

S. Preece
Page 7

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Independent examiner's report to the Trustees of China Plate Theatre Ltd ('the charity')

 
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025.


Responsibilities and basis of report


As the Trustees of the charity (and 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 charity 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 the charity's accounts 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 charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, 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:


1.
accounting records were not kept in respect of the charity 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.


This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.



Signed:      Dated: 27 November 2025

 
R G Drennan     FCA - ICAEW

 
64 Belsize Park, London NW3 4EH
Page 8

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)

 
 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025


Unrestricted funds
2025
Restricted funds
2025
Total
funds
2025
Total
funds
2024
Note
        £
        £
        £
        £

Income from:







Donations and grants

3

288,582

163,096

451,678

393,851
 
Charitable activities

4

132,788

26,000

158,788

207,539
 
Investments

5

331

-

331

-
 
Other income

6

141,084

-

141,084

187,624
 
Total income
562,785
189,096
751,881
789,014
Expenditure on:







Charitable activities


558,997

176,020

735,017

855,398
 
Total expenditure
558,997
176,020
735,017
855,398

Net movement in funds
  
3,788
13,076
16,864
(66,384)

Reconciliation of funds:

  





Total funds brought forward

  

297,346

-

297,346

363,730
 
Net movement in funds

  

3,788

13,076

16,864

(66,384)
 
Total funds carried forward
  
301,134
13,076
314,210
297,346

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 11 to 19 form part of these financial statements.

Page 9

 
CHINA PLATE THEATRE LTD
 
(A company limited by guarantee)
REGISTERED NUMBER: 09021628

 
 
BALANCE SHEET
AS AT 31 MARCH 2025


2025
2024
Note
£
£

Fixed assets
  

  
-
-

Current assets
  

Debtors
 11 
196,630
212,809

Cash at bank and in hand
  
155,263
111,917

  
351,893
324,726

Current liabilities
  

Creditors: amounts falling due within one year
 12 
(37,683)
(27,380)

Net current assets 
  
 
 
314,210
 
 
297,346

Total assets less current liabilities
  
314,210
297,346

Net assets
  
314,210
297,346

Total net assets 
  
314,210
297,346


Charity funds
  

Restricted funds
  
13,076
-

Unrestricted funds
  
301,134
297,346

Total funds
  
314,210
297,346

The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees on 27 November 2025 and signed on their behalf by:

S. Preece

Page 10

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The charity is a UK limited company registered at Companies House in England & Wales and with the Charity Commission.


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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

China Plate Theatre Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income from charitable activities includes co-productions with artists, whereby Arts Council England Grants for the Arts /  Project Grants and other income is transferred from co-producers to China Plate Theatre to produce, run and close productions. In doing so China Plate is actively engaged in: the decision-making during the production, running and closing phases of productions; makes effective creative, technical and artistic contributions to the productions, and directly negotiates, contracts and pays for rights, goods and services in relation to the productions. This strand of income varies annually, depending on how projects are structured with co-producers.

Page 11

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

  
2.3

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

  
2.4

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

  
2.5

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.  Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.6

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


2.7

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

Page 12

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

  
2.8

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.


3.

Income from donations and legacies




Unrestricted funds
2025
Restricted funds
2025
Total
funds
2025
        £
        £
        £
Grants





Arts Council England

253,582

136,403

389,985

John Ellerman Foundation

30,000

-

30,000

Commission Income

-

8,760

8,760

National Lottery Heritage Fund

-

9,941

9,941

Danish  Arts Foundation

-

7,992

7,992

Subtotal



283,582
163,096
446,678
Binks Trust

5,000

-

5,000

Subtotal



5,000
-
5,000
Total 2025


288,582
163,096
451,678

Restricted Arts Council Income: whereby Arts Council England Project Grants income is transferred from co-producers to China Plate Theatre to produce, run and close productions.

Page 13

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.Income from donations and legacies (continued)




Unrestricted funds
2024
Restricted funds
2024
Total
funds
2024
        £
        £
        £
Grants





Arts Council England

253,582

40,569

294,151

John Ellerman

30,000

-

30,000

Commission Income

51,069

17,131

68,200


-

-

-


-

-

-

Subtotal detailed disclosure



334,651
57,700
392,351
Grants

-

1,500

1,500

Subtotal



-
1,500
1,500
Total 2024


334,651
59,200
393,851

Other grants were received from Unlimited £1,500.
China Plate thanks all its funders whose support makes our work possible.

Page 14

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.

Income from charitable activities




Unrestricted funds
2025
Restricted funds
2025
Total
funds
2025
        £
        £
        £




Ticket sales and other income

132,788

26,000

158,788





Unrestricted funds
2024
Restricted funds
2024
Total
funds
2024
        £
        £
        £




Ticket sales and other income

115,355

92,184

207,539



5.

Investment income




Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Investment income - deposit account

331

331

-
 


6.

Other incoming resources



Unrestricted funds
2025
Total
funds
2025
        £
        £



Theatre tax relief

141,084

141,084


Page 15

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.Other incoming resources (continued)



Unrestricted funds
2024
Total
funds
2024
        £
        £



Theatre tax relief

187,624

187,624



7.

Analysis of expenditure by activities




Activities undertaken directly
2025
Support costs
2025
Total
funds
2025
        £
        £
        £




Production costs

176,020

118,054

294,074

Core staff & project staff costs

440,943

-

440,943



616,963
118,054
735,017





Activities undertaken directly
2024
Support costs
2024
Total
funds
2024
        £
        £
        £




Production costs

373,256

127,699

500,955

Core staff & project staff costs

354,443

-

354,443



727,699
127,699
855,398


Page 16

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.

Independent examiner's remuneration

2025
2024
£
£

Fees payable to the charity's independent examiner for the independent examination of the charity's annual accounts
2,300
2,500

Fees payable to the charity's independent examiner in respect of:

All other services not included above
600
300


9.



Staff costs





The average number of persons employed by the charity during the year was as follows:


2025
2024

No.
No.


Directors and staff
10
9

No employee received remuneration amounting to more than £60,000 in either year.





10.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).


11.



Debtors


2025
2024
£
£


Due within one year

Trade debtors
14,070
21,184

Other debtors
182,560
191,625

196,630
212,809

Other debtors at 31 March 2025 includes Theatre Tax Relief claims for £151,730 (2024: £187,624).

Page 17

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.



Creditors: Amounts falling due within one year


2025
2024
£
£


Trade creditors
21,370
16,264

Other taxation and social security
1,785
9,616

Accruals and deferred income
14,528
1,500

37,683
27,380




13.

Summary of funds


Summary of funds - current year

Balance at 1 April 2024
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at 31 March 2025
£
 
Designated funds

275,000

-

-

5,000

280,000
 
General funds

22,346

562,785

(558,997)

(5,000)

21,134
 
Restricted funds

-

189,096

(176,020)

-

13,076
 


297,346
751,881
(735,017)
-
314,210

Designated funds represents reserves £155,000 (2024: £150,000) of funds committed to 2025/26 productions and £125,000 (2024: £125,000) to cover 3 months of management, administration and support costs.


Summary of funds - prior year

Balance at
1 April 2023
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at
31 March 2024
£
 
Designated funds

271,000

-

-

4,000

275,000
 
General funds

54,855

637,630

(482,142)

(187,997)

22,346
 
Restricted funds

37,875

151,384

(373,256)

183,997

-
 


363,730
789,014
(855,398)
-
297,346

Page 18

 
CHINA PLATE THEATRE LTD

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.

Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted funds
2025
Restricted funds
2025
Total
funds
2025
        £
        £
        £



Current assets

338,817

13,076

351,893

Creditors due within one year

(37,683)

-

(37,683)

Total 


301,134
13,076
314,210



Analysis of net assets between funds - prior year

Unrestricted funds
2024
Total
funds
2024
        £
        £


Current assets

324,726

324,726

Creditors due within one year

(27,380)

(27,380)

Total 

297,346
297,346

Page 19