The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association (its governing documentation), the Companies Act 2006 and "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)".
The objectives of Doncaster Little Theatre are: The promotion of the arts, in particular drama, mime, dance and singing, in their various guises, as part of a community arts venue covering the Doncaster area.
The Little Theatre has been developed and run as a Community Arts Venue by its members and volunteers, to enhance the creative life of Doncaster and provide education in, and appreciation of, the Performing Arts. This is achieved through presenting its own productions, delivering workshops and drama lessons to its adult members and young people between the age of 6 and 18 and providing out of school activities for its junior members.
The theatre continues to work to produce shows of a high standard in order to engage the local community in the Arts. The theatre is also encouraging our children and adults to work together to produce high quality shows. We, as trustees, together with our volunteers promote the work of the theatre through open evenings and drama workshops.
The provision of opportunities to act, work back stage, build sets, make props and costume and training in front of house, bar, box office, advertising and technical duties provide valuable life skills for our theatre membership and this will continue as our numbers grow.
The theatre has a 99 seat auditorium with a lounge and bar area with full disabled access facilities, including a hearing loop in the auditorium.
The theatre provides an entertainment venue for the residents of Doncaster and encourages members to improve their skills by providing training on technical, front of house, bar and box office as well as acting workshops and the opportunity to appear on stage in one of the many productions each year.
The Trustees consider that they have complied with the duty in section 4 of the Charities Act 2011 and had due regard to the public benefit guidance issued by the Charity Commission and that we can show this through the work with members and the wider public in promoting the dramatic arts in Doncaster.
The theatre has been open to full audiences during the year and we have staged some well-received shows which have helped to service the coffers. Last year's Pantomime - Rapunzel - was extremely successful and has enabled us to finance shows other which do not provide a large income as well as top up the savings account with a considerable amount of money. Some dramatic productions have been better attended than others but this is to be expected as some shows do not appeal to a wide audience. However, the variety of artistic input which has included a Cabaret-style event has been very much appreciated by the audiences who have attended. We have new directors who are stepping up to help with the Artistic Programme. Our young people have staged three very successful shows and we are hoping for another full performance schedule in the forthcoming year. The Company has a number of Artistic Directors who offer a variety of dramatic genres. Our letting Companies also offer a variety of music and drama genres and these are usually well attended and provide another stream of income for the theatre.
Review of financial position
The theatre has continued to generate sufficient income to meet its financial needs throughout the period even with a decrease in income from 2025, As in 2025 its primary income was from its theatre activities which generated £82,980 in the year (£98,150 in 2025). While ticket sales decreased from £51,362 in 2025 to £39,243 for the year and food and wet sales have also decreased from £40,469 in 2025 to £39,231 in 2026, Donations have increased from £1,514 in 2025 to £3,255.
Overall costs have increased from £77,530 in 2025 to £81,636 in 2026, the main increase being in Box Office Production Costs, increasing from £7,147 in 2025 to £9,471 in 2026. Overall expenses have been managed well and any increases kept to a minimum, particularly in light of the economic inflationary factors encountered during the year.
There was a net surplus in the year of £5,128 (2025 - £22,793) and the trustees are satisfied with the results for the year.
At the 31 March 2026 unrestricted funds of £67,583 were held (2025 - £62,455).
The Trustees are pleased to report that they are continuing to put money into the Reserve Account in order to support any emergency repairs or similar need. The theatre has been able to increase the reserved amount again because of the financial success of the Pantomime. Therefore, the Trustees have been able to approve a spend of £50,000.00 to improve Front of House facilities.
Risk management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Trustees regularly review the risks that the theatre faces both internally and externally. This is exemplified in their Financial Controls Policy.
The main risks that we currently face are:
1. There remains a significant number of people out of work in the Doncaster Borough and this is not thought likely to improve very quickly in the present economic circumstances for many areas of businesses and therefore people's disposable income is not going to increase. Added to this, the current cost-of-living difficulties with the economic problems caused by conflicts in other parts of the world are having an adverse effect on what people can afford to spend on leisure activities.
2. The CAST theatre continues to compete for audience members. However, because we remain cheaper our audience remains stable.
3. As a voluntary organisation it is vital that the members provide their support by helping with the daily running of the building and the production of shows. Our volunteer base has remained in the region of 90 adult members with 35 youth members. Some are more willing to help with the daily tasks than others so the Board continues to look for ways to encourage members' support with Front of House duties that are vital to good customer service. It offers training of a high standard but we still need to encourage a number of our volunteers to step up and help to ensure that the theatre can continue to operate and be financially viable. The Directors continue to look for ways to build in some succession planning as some of our key members get older and need to slow down.
4. There is still an observable risk from other amateur companies springing up within the borough’s boundaries and some groups continue to use our theatre members for their own productions thus reducing our membership base. This is a threat to the efficient working of our Charity and the recruitment of supportive new members remains paramount. This has proved to be quite successful in recent months.
5. While work continues to be carried out to ensure that the building remains safe and fit for purpose there is still a need to upgrade the toilet facilities and refurbish the lounge area. The Trustees have been astute with the Company's finances and are now in a position to pay for the refurbishment of the lounge area and Gent's toilets. The Trustees plan to have this work done during August of this year.
Governance
Doncaster Little Theatre Limited is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 13th December 2007. It has no share capital and the liability of each member in the event of winding up is limited to £1.
Management
Membership is open to any individual who applies and is approved by the Trustees and signs the members register or consents in writing to become a member.
This year the Board's make-up has remained stable although there are too few people who are able to commit to some of the roles like Artistic Director. The Company Secretary continues to fill the role of Treasurer as no one else has been found to take up that position
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The Trustees (who are also the Directors of Doncaster Little Theatre Limited for the purposes of company law) are responsible for preparing the Report of the Trustees 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 year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Trustees are required to
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Doncaster Little Theatre Limited (the charity) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
I have completed my examination. I confirm that other than detailed above, no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Doncaster Little Theatre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 1 King Street, Doncaster, DN1 1JD. The charity's principal activity is the provision of a community arts venue in Doncaster.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts 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.
At the time of approving the financial statements, the trustees have a reasonable expectation that the the trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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 are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
Operating leases
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
The preparation of financial statements in conformity with FRS 102 requires the trustees to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The actual outcome may diverge from these estimates if other assumptions are made, or other conditions arise.
Significant judgements
In the course of preparing the financial statements, no significant judgements have been made in the process of applying the charity's accounting policies, other than those involving estimations that have had a significant effect on the amounts recognised in the financial statements.
Key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and by their nature, will rarely equal the related actual outcome. The charity does not have any key assumptions concerning the future, or other key sources of estimation or uncertainty in the reporting period that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Notwithstanding this, the following matters should be noted;
In relation to the charity's plant and equipment useful economic lives and residual value of assets have been established using historical experience and an assessment of the nature of the assets involved, again these estimates may need to be revised as circumstances and technology change.
Theatre productions represents the income and costs attributable to the theatres core and ancillary activities undertaken in the financial period.
The average monthly number of employees (including trustee directors) during the year was:
The charity is fully dependent upon the time and resources provided by its numerous volunteers and no wages costs have been incurred in the current and preceding financial year.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
An amount of £10,699.40 had been credited to the company's bank account on 8th March 2024. There was no record of this receipts identity and interrogation of the company's bank providers had been unsuccessful in determining its source.
The balance has been provided for within other creditors and is to be isolated in a separate bank account whilst investigation continues.
Deferred income is included in the financial statements as follows:
The unrestricted funds of the charity comprise the unexpended balances of income, donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. .
The operating lease commitments relate to a lease of £11,500 per annum to a third party, dated the 22nd September 2011. The lease has been negotiated over a 25 year term and the lease includes a provision for five-yearly rent reviews. There are no options in place for either party to extend the lease terms.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2025 - none).