Charity registration number 1126491 (England and Wales)
Company registration number) 06539704 (England and Wales)
DONCASTER GRAND THEATRE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
DONCASTER GRAND THEATRE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr J Gay
Mr S Hanson
Mr I Sunderland
Charity number (England and Wales)
1126491
Company number
06539704
Registered office
209 St Catherine's House
Woodfield Park
Tickhill Road
Doncaster
DN4 8QP
Independent examiner
Burton Associates
Chartered Certified Accountants
33 Thorne Road
Doncaster
DN1 2HD
DONCASTER GRAND THEATRE TRUST
CONTENTS
Page
Trustees' Report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Statement of financial position
5
Notes to the financial statements
6 - 12
DONCASTER GRAND THEATRE TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The trustees 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 the trust's governing document, 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)".

Objectives and activities

The trust's objective is raise the profile of Doncaster Grand Theatre through organising charitable events.

Public benefit

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 they can show this through the work with members and the wider public in promoting and raising the profile of the Doncaster Grand Theatre.

Achievements and performance
Significant activities and achievements against objectives

The charity has continued to raise the profile of Doncaster Grand Theatre and helped to ensure it has continued to receive publicity and media coverage.

Financial review

The trust has generated minimal charitable income during the year as the trustees consider the most appropriate way to move forward following the sale of the Grand Theatre to new owners in July 2024. The charity generated £35 in the year from donations and membership fees ( 2025 - £2,306 of which £560 was from restricted grants).

Overall costs have decreased from £1,259 in 2025 to £528 in the year. Overall expenses have been managed well and costs kept to a minimum.

There was a net deficit in the year of £493 (2025 - £1,047 surplus) and the trustees are satisfied with the results for the year.

At the 31 March 2026 unrestricted funds of £9,986 were held (2025 £10,469).

Reserves policy

It is the policy of the the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the the trust’s current activities while consideration is given to ways in which additional funds may be raised. Th e level of reserves has been maintained well in excess of the policy requirements throughout the year.

Major risks

The trustees have assessed the major risks to which the the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

During the previous financial year Doncaster Grand Theatre was sold, the sale poses a major risk to the charity's overall objectives,however the charity is looking to liaise with all interested parties and continues to pursue its objectives in spite of this change.

Structure, governance and management

The the trust is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 3rd September 2008.

DONCASTER GRAND THEATRE TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

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:

Mr J Gay
Mrs M Herbert
(Resigned 31 March 2026)
Mr S Hanson
Mr I Sunderland
Recruitment and appointment of trustees

All trustees are appointed on a volunteer basis.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' r eport was approved by the Board of Trustees.

Trustee
10 July 2026
DONCASTER GRAND THEATRE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DONCASTER GRAND THEATRE TRUST
- 3 -

I report to the trustees on my examination of the financial statements of Doncaster Grand Theatre Trust (the the trust) for the year ended 31 March 2026.

Responsibilities and basis of report

As the trustees of the the trust (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the the trust 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 the trust’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.

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 that in any material respect:

1

accounting records were not kept in respect of the the trust as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

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

4

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.

Mr J Smith FCCA
Burton Associates
Chartered Certified Acoountants
33 Thorne Road
Doncaster
DN1 2HD
Dated: 15 July 2026
DONCASTER GRAND THEATRE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
2026
2025
2025
2025
Notes
£
£
£
£
Income and endowments from:
Grants, donations and legacies
3
35
1,736
560
2,296
Other income
4
-
10
-
10
Total income
35
1,746
560
2,306
Expenditure on:
Charitable activities
5
518
699
560
1,259
Total expenditure
518
699
560
1,259
Net income/(expenditure) and movement in funds
(483)
1,047
-
1,047
Reconciliation of funds:
Fund balances at 1 April 2025
10,469
9,422
-
9,422
Fund balances at 31 March 2026
9,986
10,469
-
10,469

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DONCASTER GRAND THEATRE TRUST
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 5 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
11
1,215
1,518
Current assets
Debtors
12
-
75
Cash at bank and in hand
8,921
9,121
8,921
9,196
Creditors: amounts falling due within one year
13
(150)
(245)
Net current assets
8,771
8,951
Total assets less current liabilities
9,986
10,469
Net assets excluding pension liability
9,986
10,469
The funds of the the trust
Unrestricted funds
9,986
10,469
9,986
10,469

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 10 July 2026
Mr J Gay
Trustee
Company registration number 06539704 (England and Wales)
DONCASTER GRAND THEATRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
1
Accounting policies
Charity information

Doncaster Grand Theatre Trust is a private company limited by guarantee incorporated in England and Wales. Its company number is 06539704 and its registered office is 209 St Catherine's House, Woodfield Park, Tickhill Road, Doncaster, DN4 8QP.

1.1
Accounting convention

The financial statements have been prepared in accordance with the the trust's governing document, 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 the trust is a Public Benefit Entity as defined by FRS 102.

The the trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the the trust. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

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.

1.3
Charitable funds

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the the trust.
1.4
Incoming resources
Income is recognised when the the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the the trust 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.

Legacies are recognised on receipt or otherwise if the the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
DONCASTER GRAND THEATRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 7 -

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.

1.5
Tangible fixed assets

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:

Plant and equipment
20% - 25% on the reducing balance

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.

1.6
Impairment of fixed assets

At each reporting end date, the the trust 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).

1.7
Cash and cash equivalents

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.

1.8
Financial instruments

The the trust 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 the trust's balance sheet when the the trust 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

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.

DONCASTER GRAND THEATRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 8 -
Basic financial liabilities

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 p aymen ts 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the the trust’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

The preparation of financial statements in conformity with FRS 102 requires management 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 company'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.

DONCASTER GRAND THEATRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Donations and gifts
23
-
23
1,325
-
1,325
Grants
-
-
-
-
560
560
Membership fees
12
-
12
411
-
411
35
-
35
1,736
560
2,296
4
Other income
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Sundry income
-
10
5
Expenditure on charitable activities
Theatre public engagement costs
Theatre public engagement costs
2026
2025
£
£
Direct costs
Depreciation and impairment
304
380
Room hire
(1)
559
Advertising
75
75
378
1,014
Share of support and governance costs (see note 6)
Governance
140
245
518
1,259
Analysis by fund
Unrestricted funds
518
699
Restricted funds
-
560
518
1,259
DONCASTER GRAND THEATRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 10 -
6
Support costs allocated to activities
Theatre public engagement costs
Total
2026
2025
£
£
Governance
140
245
7
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
140
245
Depreciation of owned tangible fixed assets
304
380
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the the trust during the year.
9
Employees

The average monthly number of employees (including directors) during the year was:

2026
2025
Number
Number
3
4

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.

10
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

DONCASTER GRAND THEATRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 11 -
11
Tangible fixed assets
Plant and equipment
£
Cost
At 1 April 2025
1,948
At 31 March 2026
1,948
Depreciation and impairment
At 1 April 2025
429
Depreciation charged in the year
304
At 31 March 2026
733
Carrying amount
At 31 March 2026
1,215
At 31 March 2025
1,518
12
Debtors
2026
2025
Amounts falling due within one year:
£
£
Prepayments and accrued income
-
75
13
Creditors: amounts falling due within one year
2026
2025
£
£
Accruals and deferred income
150
245
14
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

Previous year:
At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
Theatre restoration fund
-
560
(560)
-

The Theatre Trust awards grants that are to be utilised against specific costs incurred in helping with the theatres restoration project. No ongoing restrictions are applied to any goods or assets acquired when the acquisition grants have been approved and reimbursed by the donor.

DONCASTER GRAND THEATRE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
15
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2025
Incoming resources
Resources expended
At 31 March 2026
£
£
£
£
General funds
10,469
35
(518)
9,986
Previous year:
At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
9,422
1,746
(699)
10,469
16
Analysis of net assets between funds
Unrestricted
funds
2026
£
At 31 March 2026:
Tangible assets
1,215
Current assets/(liabilities)
8,771
9,986
Unrestricted
funds
2025
£
At 31 March 2025:
Tangible assets
1,518
Current assets/(liabilities)
8,951
10,469
17
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

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