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# SD THEATRE CIC

## Company limited by guarantee

## Company Registration Number:
14607712 (England and Wales)

## Unaudited statutory accounts for the year ended 31 January 2026

## Period of accounts

## Start date: 1 February 2025

## End date: 31 January 2026

# SD THEATRE CIC

## Contents of the Financial Statements

for the Period Ended 31 January 2026

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# SD THEATRE CIC

Directors' report period ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Principal activities of the company

SD Theatre CIC creates and delivers community theatre and interactive performance, offering accessible, family-friendly work including touring pantomimes, walkabout theatre and cultural engagement projects across the UK.

Political and charitable donations

The company made no political or charitable donations during the year

Company policy on disabled employees

The company is committed to equal opportunities in employment. Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of employees becoming disabled, every effort is made to ensure that their employment with the company continues and that appropriate training is arranged.

Additional information

The company continued its work in delivering community theatre productions and related creative activities during the year.

Directors

The directors shown below have held office during the whole of the period from
1 February 2025 to 31 January 2026

Jack Pitfield
Simon Woodward
Katherine Ross

The director shown below has held office during the period of
1 July 2025 to 31 January 2026

Ross Reynolds

The director shown below has held office during the period of
20 May 2025 to 31 January 2026

Natasha Georgina Glew

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
6 March 2026

And signed on behalf of the board by:
Name: Jack Pitfield
Status: Director

# SD THEATRE CIC

## Profit And Loss Account

for the Period Ended 31 January 2026

| 2026 | 2025
--- | --- | ---
| £ | £
Turnover: | 109,005 | 103,574
Cost of sales: | ( 92,662 ) | ( 86,590 )
Gross profit(or loss): | 16,343 | 16,984
Administrative expenses: | ( 29,004 ) | ( 20,651 )
Operating profit(or loss): | (12,661) | (3,667)
Interest receivable and similar income: |  | 50
Interest payable and similar charges: |  | ( 38 )
Profit(or loss) before tax: | (12,661) | (3,655)
Profit(or loss) for the financial year: | (12,661) | (3,655)

# SD THEATRE CIC

## Balance sheet

As at 31 January 2026

| Notes | 2026 | 2025
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 1,238 | 1,548
Total fixed assets: |  | 1,238 | 1,548
Current assets
Debtors: | 4 | 1,800 | 0
Cash at bank and in hand: |  | 19,256 | 14,017
Total current assets: |  | 21,056 | 14,017
Creditors: amounts falling due within one year: | 5 | ( 15,435 ) | 0
Net current assets (liabilities): |  | 5,621 | 14,017
Total assets less current liabilities: |  | 6,859 | 15,565
Creditors: amounts falling due after more than one year: | 6 | ( 22,977 ) | ( 14,113 )
Total net assets (liabilities): |  | (16,118) | 1,452
Members' funds
Profit and loss account: |  | (16,118) | 1,452
Total members' funds: |  | ( 16,118) | 1,452

The notes form part of these financial statements

# SD THEATRE CIC

## Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

This report was approved by the board of directors on 6 March 2026
and signed on behalf of the board by:

Name: Jack Pitfield
Status: Director

The notes form part of these financial statements

# SD THEATRE CIC

## Notes to the Financial Statements

for the Period Ended 31 January 2026

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost or fair value at the date of transfer less accumulated depreciation and any accumulated impairment losses. (20% Straight Line)

  Other accounting policies

  Basis of preparation These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared under the historical cost convention. Going concern The financial statements have been prepared on a going concern basis. Turnover Turnover represents income from the provision of community theatre productions and performance activities and is recognised when the services are delivered. Theatre Tax Relief The company claims Theatre Tax Relief where qualifying expenditure is incurred.

# SD THEATRE CIC

## Notes to the Financial Statements

for the Period Ended 31 January 2026

- ## 2. Employees

  | 2026 | 2025
  --- | --- | ---
  Average number of employees during the period | 1 | 1

  The average number of employees during the year was 1 (2024: 1)

# SD THEATRE CIC

## Notes to the Financial Statements

for the Period Ended 31 January 2026

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 February 2025 |  |  |  |  | 1,548 | 1,548
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 January 2026 |  |  |  |  | 1,548 | 1,548
Depreciation |  |  |  |  |  |
At 1 February 2025 |  |  |  |  | 0 | 0
Charge for year |  |  |  |  | 310 | 310
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 January 2026 |  |  |  |  | 310 | 310
Net book value |  |  |  |  |  |
At 31 January 2026 |  |  |  |  | 1,238 | 1,238
At 31 January 2025 |  |  |  |  | 1,548 | 1,548

During the year/previous year, the company received a motor vehicle transferred from Same Difference Arts CIC, a connected community interest company under common directorship, at an estimated fair value of £1,935. The transfer was recognised as part of the intercompany balance due to Same Difference Arts CIC. No cash was paid at the time of transfer. The motor vehicle continues to be depreciated on a straight-line basis at 20% per annum.

# SD THEATRE CIC

## Notes to the Financial Statements

for the Period Ended 31 January 2026

## 4. Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Trade debtors | 1,800 | 0
Total | 1,800 | 0

# SD THEATRE CIC

## Notes to the Financial Statements

for the Period Ended 31 January 2026

## 5. Creditors: amounts falling due within one year note

| 2026 | 2025
--- | --- | ---
| £ | £
Taxation and social security | 15,435 | 0
Total | 15,435 | 0

“Creditors falling due within one year include VAT payable of £15,435 (payable by 7 March 2026)

# SD THEATRE CIC

## Notes to the Financial Statements

for the Period Ended 31 January 2026

## 6. Creditors: amounts falling due after more than one year note

| 2026 | 2025
--- | --- | ---
| £ | £
Other creditors | 22,977 | 14,113
Total | 22,977 | 14,113

Creditors falling due after more than one year include £22,977 due to Same Difference Arts CIC, a related party under common directorship. The balance represents funding transferred in connection with Theatre Tax Relief receipts and the transfer of a motor vehicle relating to activities now undertaken by the company. The balance is unsecured, interest-free and is not expected to be repaid within 12 months; it has no fixed repayment terms.

# COMMUNITY INTEREST ANNUAL REPORT

### SD THEATRE CIC

### Company Number: 14607712 (England and Wales)

### Year Ending: 31 January 2026

Company activities and impact

During the financial year, SD Theatre CIC delivered over 160 days of performance activity, providing accessible, community-focused arts experiences to a wide range of audiences. This included live performances that brought theatre directly into local communities and venues that may otherwise have limited access to high-quality cultural activity. The company also produced and toured its Christmas production of Jack and the Beanstalk to 37 venues across the country. This highly accessible tour enabled children, families and community audiences in both rural and urban areas to enjoy live theatre in an affordable and inclusive way, helping to reduce barriers to participation in the arts. In delivering this programme, SD Theatre CIC employed more than 60 freelance artists and creative practitioners over the year, supporting local employment, sustaining creative careers, and contributing to the wider cultural economy. Through these activities, the company created meaningful community engagement, supported wellbeing through shared cultural experiences, and helped ensure that high-quality, inclusive arts provision remained available to diverse audiences.

Consultation with stakeholders

SD Theatre CIC recognises the importance of engaging with its stakeholders, including audiences, freelance artists and performers, venue partners, producers, and accessibility advisers. Throughout the financial year, the company gathered feedback from audiences and venue partners following performances and touring activity, including the Jack and the Beanstalk tour to 37 venues across the country. Feedback was collected through informal discussions, post-show responses, and ongoing conversations with venues and collaborators about audience experience, accessibility, and the suitability of the work for different communities. The company also worked closely with freelance creatives, performers, and production teams throughout the development and delivery of its work. Their feedback helped shape practical decisions around performance delivery, staging, audience engagement, and touring arrangements. In response to stakeholder feedback, SD Theatre CIC continued to prioritise accessible and inclusive performance, adapting aspects of delivery where needed to better meet audience and venue needs. This consultation has helped inform programming decisions, improve accessibility, and ensure that the company’s work remains relevant, welcoming, and beneficial to the communities it serves.

Directors' remuneration

Directors’ remuneration During the financial year, directors received remuneration as follows: £14,212.56 No directors received any other benefits or had any interests in transactions with the company beyond their normal remuneration.

Transfer of assets

During the financial year, the company received a transfer of assets from Same Difference Arts CIC, a connected community interest company under common directorship. This transfer totalled £6,929.26 and related to Theatre Tax Relief funds, transferred to support the continuation of SD Theatre CIC’s community theatre activities. The transfer was made in accordance with both organisations’ asset-lock provisions and for the continued benefit of the community. No consideration was paid, and no personal or private benefit was obtained by any director.

This report was approved by the board of directors on
6 March 2026

And signed on behalf of the board by:
Name: Jack Pitfield
Status: Director