| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| for |
| Gatton Community Theatre Limited |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements |
| for the Year Ended 31 March 2025 |
| for |
| Gatton Community Theatre Limited |
| Gatton Community Theatre Limited |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 | to | 10 |
| Gatton Community Theatre Limited (Registered number: 03958572) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| 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 31 March 2025. 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 |
| Charitable Objectives |
| The objectives of Gatton Community Theatre are to advance the education of the public by way of the presentation of and participation in dramatic and musical performances, including works which are concerned with the Christian religion and purposes incidental thereto. |
| Objectives and Current Priorities |
| The trustees' objectives and priorities include: |
| # Promoting major local activities involving popular participation and other purposes beneficial to the community |
| # Producing public dramatic and musical performances by communicating with members of the local community, tourists and others |
| # Providing training for performers, technical and support staff and others |
| # Promoting or carrying out research |
| # Providing advice |
| # Publishing or distributing information |
| # Co-operating with other bodies |
| # Supporting, administering or setting up other charities |
| # Raising funds (but not by means of taxable trading) and inviting and receiving contributions |
| # Setting aside funds for special purposes or as reserves against future expenditure |
| # Doing anything else within the law which promotes or helps to promote the objects |
| The trustees' current priorities are: |
| # Planning for the next dramatic performance production |
| # Consolidating the reputation for excellence built since 1999 |
| # Continuing to involve all age groups within the community |
| # To obtain funding to secure the financial future of the charity and to maintain and broaden the range of activities offered |
| # To maintain and expand the membership pool of performers, volunteers and supporters |
| # Actively to seek ways to involve people with disabilities and from minority ethnic groups |
| # To maintain and build on the relationship with the Royal Alexandra & Albert School, Gatton Trust, local schools, churches and other voluntary groups. |
| # To enable large numbers of people to visit Gatton Park who may otherwise have been unaware of its existence and restoration. |
| Gatton Community Theatre Limited (Registered number: 03958572) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| OBJECTIVES AND ACTIVITIES |
| Significant activities |
| Gatton Community Theatre continues to specialise in innovative theatre arts. It offers the opportunity for participants and local audiences to take part in and experience highly original productions in exciting or unexpected venues |
| Activities in 2024/25 |
| Much of the year was spent preparing for the production of Setareh, written and directed by Libby Egwuba, which was successfully performed at Gatton Park in July 2024 with a volunteer community cast, choir, and backstage team of approximately 75 people. |
| The company once again collaborated with The Gatton Trust in staging another well attended annual Fairytale Treasure on May Bank Holiday 2024 as a joint fund raising event for both charities. |
| Other fund raising events for the company's production of Setareh were held for members and friends during the year. A campaign to raise money for a much needed new shed for storage of props, lighting etc was completed and duly installed in the grounds of Gatton Park. During the remainder of the year after the summer production the company began planning for its 25th anniversary celebrations in 2025, and also for a future production to take place on December 2025. Safeguarding policies for Young People and Adults at Risk were reviewed, updated and agreed. |
| The Trustees are grateful for the continued support of individual donors and all our volunteers. |
| The Trustees are grateful for the continued support of individual donors and all our volunteers. |
| FINANCIAL REVIEW |
| Funding |
| GCT is funded through donations from charitable trusts, local and county grant programmes, members' gift aid donations and income from productions and other fund-raising events. |
| For GCT to continue its work for the benefit of the community, continued efforts to seek funding and new sources of financial support are required. |
| During the year, total incoming resources were £9,556 and total expenditure of resources were £12,756. Resulting in a deficit of £3,200 and the total reserves carried forward at the end of the year stood at £15,482 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| Gatton Community Theatre Limited (GCT), Company No. 3958572, a company limited by guarantee, was incorporated on 29 March 2000. The company is a Registered Charity (No. 1080313). The governing documents are the Memorandum and Articles of Association. |
| The Board of Directors comprises the charity trustees who are responsible for the general control and management of the charity. |
| Recruitment and appointment of new trustees |
| The recruitment and appointment of new trustees is dealt with at regular meetings using Charity Commission guidelines for trustee recruitment and selection. At each annual general meeting, one third of the trustees retire by rotation and may be re-elected. |
| Organisational structure |
| The Community Theatre is a registered charity and is incorporated as a private company limited by guarantee. The charity is governed by a board of six trustees who also serve as directors of the company. All adult participants in the charity's work become members of the company under the terms of the company's Memorandum and Articles. Participants are drawn from the local community. |
| Gatton Community Theatre Limited (Registered number: 03958572) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Responsibilities of Trustees |
| The trustees as charity trustees have control of the charity and its property and funds. |
| Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the surplus or deficit of the charity for that period. |
| In preparing those financial statements, the trustees are required to: |
| # Select suitable accounting policies and apply them consistently |
| # Make judgements and estimates which are reasonable and prudent |
| # State whether applicable accounting standards 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. |
| Management of the charity's activities is delegated by the trustees to an organising committee, members of which are appointed by the trustees. Membership of the organising committee comprises the six trustees and eight participants who together have a range of skills and experience. The organising committee, which is chaired by the chair of trustees, appoints a production team comprising a number of organising committee members and other individuals who have many years experience of all aspects of community theatre production. Other individuals with particular expertise to assist in the work of a production may be invited to join the organising committee or production team where appropriate. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Independent Examiner |
| Mark Williams FCA |
| Williams & Co Epsom LLP |
| Chartered Accountants |
| 8-10 South Street |
| Epsom |
| Surrey |
| KT18 7PF |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Gatton Community Theatre Limited |
| Independent examiner's report to the trustees of Gatton Community Theatre Limited ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. |
| 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. |
| Mark Williams FCA |
| Williams & Co Epsom LLP |
| Chartered Accountants |
| 8-10 South Street |
| Epsom |
| Surrey |
| KT18 7PF |
| 15 December 2025 |
| Gatton Community Theatre Limited |
| Statement of Financial Activities |
| for the Year Ended 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Other trading activities | 2 |
| Investment income | 3 |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 18,682 |
| Gatton Community Theatre Limited (Registered number: 03958572) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 8 |
| Unrestricted funds | 18,682 |
| TOTAL FUNDS | 18,682 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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. |
| 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 |
| Gatton Community Theatre Limited |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 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. |
| 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. |
| 2. | OTHER TRADING ACTIVITIES |
| 2025 | 2024 |
| £ | £ |
| Fundraising events |
| 3. | INVESTMENT INCOME |
| 2025 | 2024 |
| £ | £ |
| Deposit account interest |
| 4. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. |
| Gatton Community Theatre Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 4. | TRUSTEES' REMUNERATION AND BENEFITS - continued |
| Trustees' expenses |
| During the year, a total of £3,185 was paid to trustees for the reimbursement of expenses incurred on behalf of the charity. |
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted |
| fund |
| £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Other trading activities |
| Investment income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Other |
| Total |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 18,682 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| Gatton Community Theatre Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Accrued expenses |
| 8. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.4.24 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 18,682 | (3,200 | ) | 15,482 |
| TOTAL FUNDS | (3,200 | ) | 15,482 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 9,556 | (12,756 | ) | (3,200 | ) |
| TOTAL FUNDS | ( |
) | (3,200 | ) |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 15,118 | 3,564 | 18,682 |
| TOTAL FUNDS | 15,118 | 3,564 | 18,682 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 13,296 | (9,732 | ) | 3,564 |
| TOTAL FUNDS | 13,296 | (9,732 | ) | 3,564 |
| Gatton Community Theatre Limited |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 8. | MOVEMENT IN FUNDS - continued |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 15,118 | 364 | 15,482 |
| TOTAL FUNDS | 15,118 | 364 | 15,482 |
| 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 | 22,852 | (22,488 | ) | 364 |
| TOTAL FUNDS | 22,852 | (22,488 | ) | 364 |
| 9. | RELATED PARTY DISCLOSURES |
| 10. | ACCOUNTS REVIEW FEE |
| No accounts review fee has been charged by the accountants, the services being donated by the firm. |
| Had a fee been charged, this would have been £400 plus VAT. |