ACCOUNTS - Final Accounts preparation

Registered number: 16036980

ALNWICK PLAYHOUSE TRADING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026

ALNWICK PLAYHOUSE TRADING LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ALNWICK PLAYHOUSE TRADING LIMITED
FOR THE PERIOD ENDED 31 MARCH 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alnwick Playhouse Trading Limited for the period ended 31 March 2026 which comprise the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Alnwick Playhouse Trading Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Alnwick Playhouse Trading Limited and state those matters that we have agreed to state to the Board of Directors of Alnwick Playhouse Trading Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alnwick Playhouse Trading Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Alnwick Playhouse Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Alnwick Playhouse Trading Limited. You consider that Alnwick Playhouse Trading Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Alnwick Playhouse Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kinnair Associates Limited

Chartered Accountants

Aston House

Redburn Road

Newcastle upon Tyne

NE5 1NB

22 July 2026

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ALNWICK PLAYHOUSE TRADING LIMITED

REGISTERED NUMBER: 16036980

BALANCE SHEET

AS AT 31 MARCH 2026

		2026
Note		£


Current assets
Debtors: amounts falling due within one year	4	4,503
		4,503
Total assets less current liabilities			4,503

Net assets			4,503

Capital and reserves
Called up share capital			1
Profit and loss account			4,502
			4,503

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 July 2026.

M J Clarke

Director

The notes on pages 4 to 6 form part of these financial statements.

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ALNWICK PLAYHOUSE TRADING LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 MARCH 2026

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the period
Profit for the period	-	16,100	16,100
Other comprehensive income for the period	-	-	-
Total comprehensive income for the period	-	16,100	16,100
Contributions by and distributions to owners
Gift Aid to Parent Charity	-	(11,598)	(11,598)
Shares issued during the period	1	-	1
Total transactions with owners	1	(11,598)	(11,597)
At 31 March 2026	1	4,502	4,503

The notes on pages 4 to 6 form part of these financial statements.

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ALNWICK PLAYHOUSE TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Alnwick Playhouse Trading Limited is a private company limited by shares, incorporated in England and Wales, registration number 16036980. The registered office is Alnwick Playhouse, Bondgate Without, Alnwick, Northumberland, NE66 1PQ.

The company was incorporated on 23 October 2024 and commenced trading 1 November 2024, carrying on the catering, bar and premises hire activities of the parent company, Alnwick District Playhouse Trust.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The following principal accounting policies have been applied:

2.2

Going concern

The Company provides catering (bar, coffee shop and refreshments) and other activities (including room and theatre hire) for the Alnwick District Playhouse Trust (ADPT). The Company relies on the support of the parent company to provide the premises, management and financial services and in return will donate surpluses to the charitable parent company. ADPT in turn are dependent on grants and agreement with Northumberland County Council (NCC) on premises costs for financial survival but ongoing discussions with NCC are positive and the directors believe that the going concern basis is appropriate. The financial statements have been approved on that basis.

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ALNWICK PLAYHOUSE TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Gift Aid

The company and parent charity have adopted Update Bulletin two of Charity SORP (FRS102). As a result the Gift Aid payable by the trading company to the charity is shown when paid (as no deed of covenant is in place) as a movement through reserves in the Statement of Changes in Equity.

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ALNWICK PLAYHOUSE TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Employees

The average monthly number of employees, including directors, during the period was 13.

Debtors

					2026
					£


	Amounts owed by group undertakings	4,503
		4,503

5.	Related party transactions
	Under FRS 102 paragraph 33.1 the Company has taken exemption from reporting transactions and balances with the Alnwick District Playhouse Trust as it is a wholly owned subsidiary within the group.

6.	Controlling party

The company's parent company and ultimate controlling party is Alnwick District Playhouse Trust, a company incorporated in England and Wales, registration number 02567793. The registered address of the holding company is Alnwick Playhouse, Bondgate Without, Alnwick, Northumberland, NE66 1PQ and this is the parent undertaking of the smallest and largest group for which group accounts are prepared.

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