REGISTERED NUMBER: 01989869 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

THE THEATRE ROYAL (ST. HELENS) TRUST

ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N Wilding

REGISTERED OFFICE:

54-56 Ormskirk Street

St. Helens

WA10 2TF

REGISTERED NUMBER:

01989869 (England and Wales)

ACCOUNTANTS:

GR Taylor & Co Accountants

54-56 Ormskirk Street

ST HELENS

Merseyside

WA10 2TF

FIXED ASSETS

Tangible assets

4

-

565

Investments

5

169,095

80,000

169,095

80,565

CURRENT ASSETS

Cash at bank

88,448

173,164

CREDITORS

Amounts falling due within one year

2,019

2,473

NET CURRENT ASSETS

86,429

170,691

TOTAL ASSETS LESS CURRENT LIABILITIES

255,524

251,256

RESERVES

Retained earnings

255,524

251,256

255,524

251,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which 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 company as at the end of each financial year and of its profit or loss 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 company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

Mr N Wilding - Director

1.	STATUTORY INFORMATION

THE THEATRE ROYAL (ST. HELENS) TRUST ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2024

2,482

Disposals

(2,482

)

At 30 June 2025

-

DEPRECIATION

At 1 July 2024

1,917

Eliminated on disposal

(1,917

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

565

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 July 2024

80,000

Additions

89,095

At 30 June 2025

169,095

NET BOOK VALUE

At 30 June 2025

169,095

At 30 June 2024

80,000