IRIS Accounts Production v26.1.10.61 Other Company accounts True false Pounds 1.4.25 31.3.26 31.3.26 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07227917 2025-03-31 07227917 2026-03-31 07227917 2025-04-01 2026-03-31 07227917 2024-03-31 07227917 2024-04-01 2025-03-31 07227917 2025-03-31 07227917 ns0:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 07227917 ns15:PoundSterling 2025-04-01 2026-03-31 07227917 ns11:FRS102 2025-04-01 2026-03-31 07227917 ns0:IndependentExaminationCharity 2025-04-01 2026-03-31 07227917 ns11:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07227917 ns11:FullAccounts 2025-04-01 2026-03-31 07227917 ns0:CharitiesSORP 2025-04-01 2026-03-31 07227917 ns16:EnglandWales 2025-04-01 2026-03-31 07227917 ns11:RegisteredOffice 2025-04-01 2026-03-31 07227917 ns0:Trustee2 2025-04-01 2026-03-31 07227917 ns0:Trustee3 2025-04-01 2026-03-31 07227917 ns0:Trustee4 2025-04-01 2026-03-31 07227917 ns0:Trustee5 2025-04-01 2026-03-31 07227917 ns0:Trustee1 2025-04-01 2026-03-31 07227917 ns0:Trustee6 2025-04-01 2026-03-31 07227917 ns0:TotalUnrestrictedFunds 2025-04-01 2026-03-31 07227917 ns0:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 07227917 ns0:TotalUnrestrictedFunds 2025-03-31 07227917 ns0:TotalRestrictedIncomeFunds 2025-03-31 07227917 ns0:TotalUnrestrictedFunds 2026-03-31 07227917 ns0:TotalRestrictedIncomeFunds 2026-03-31 07227917 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2026-03-31 07227917 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2026-03-31 07227917 ns10:WithinOneYear 2026-03-31 07227917 ns10:WithinOneYear 2025-03-31 07227917 2 2025-04-01 2026-03-31 07227917 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 07227917 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 07227917 ns10:BetweenOneFiveYears 2026-03-31 07227917 ns10:BetweenOneFiveYears 2025-03-31 07227917 ns10:AllPeriods 2026-03-31 07227917 ns10:AllPeriods 2025-03-31

REGISTERED COMPANY NUMBER: 07227917 (England and Wales)

REGISTERED CHARITY NUMBER: 1192793

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Fluid Motion Theatre Company

| Fluid Motion Theatre Company |

Contents of the Financial Statements

for the Year Ended 31 March 2026

| Page |

| Report of the Trustees | 1 |  | to |  | 2

| Independent Examiner's Report | 3 |

| Statement of Financial Activities | 4 |

| Balance Sheet | 5 |  | to |  | 6

| Notes to the Financial Statements | 7 |  | to |  | 11

| Fluid Motion Theatre Company (Registered number: 07227917) |

Report of the Trustees

for the Year Ended 31 March 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The company's charitable objects are to advance the arts for public benefit by the promotion in particular, but not exclusively, of the art of drama; and to promote the use of the arts to improve people's mental health or wellbeing.

During the previous year the company obtained a lease for premises in Totton to provide services for the local community. The company is providing services such as wellbeing courses, youth theatre, and arts and crafts directly from here and linking with other local organisations who are using the space to provide complimentary services such as Barnardos and CAMHS.

Funding

The Trustees would like to acknowledge their appreciation of the National Lottery Community Fund for their award of a grant of £457,499 for the 'Reaching Communities/Partnerships' programme.This grant covers a five year period commencing the financial year 2026/27. Therefore, no part of the grant has been included in the current financial year.

It is the policy of the company to maintain free reserves at a level which balances our objectives to develop and support services with our need to remain financially stable. The Trustees agree and will work towards acquiring a minimum level of free reserves equating to at least four months of unrestricted expenditure which is considered sufficient to cover management, administration and support costs and to respond to emergency needs which arise from time to time. In addition, there is also a need to designate certain sums from free reserves for anticipated expenditure in the short to medium term. As at the balance sheet date unrestricted reserves stood at £15,944 (2025 - £22,884), of which £0 (2025 - £5,384) is held as designated by the Trustees in accordance with the policy above. Where grants are received in respect of a specified project, all income and related expenditure is treated as part of restricted reserves. The accumulated restricted reserves at the balance sheet date were £22,050 (2025 - £57,242).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Trustees are recruited through an open call out to ensure that we reach a wide and diverse audience. Applicants have to formally apply by either written or video application together with a curriculum vitae. Applicants are selected in conjunction with the aims of the charity and their suitability to fit the roles that we require to be filled. The selected applicant is then invited to have an informal meeting with the Chair of Trustees, a Trustee and the Executive and Artistic Director. Following this meeting if the applicant deems suitable they are then invited to attend a board meeting as an observer. The current Board then discuss whether they wish to invite the applicant to join the Board and a formal offer is then made subject to relevant checks being carried out successfully.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07227917 (England and Wales)

Registered Charity number

1192793

Registered office

23 Commercial Road

Totton

Southampton

Hampshire

SO40 3BX

| Fluid Motion Theatre Company (Registered number: 07227917) |

Report of the Trustees

for the Year Ended 31 March 2026

Trustees

Dr T Cooper (resigned 19.11.25)

G M Amos

F G Cox

D Cornick

Z Golding

I McNicholas

Independent Examiner

Sherringtons

Chartered Certified Accountants

South Building

Upper Farm

Wootton St Lawrence

Basingstoke

Hampshire

RG23 8PE

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 4 August 2026 and signed on its behalf by:

Z Golding - Trustee

Independent Examiner's Report to the Trustees of

Fluid Motion Theatre Company

Independent examiner's report to the trustees of Fluid Motion Theatre Company ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

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:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts 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 accounts 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 accounts to be reached.

Paul Sherrington FCCA

Sherringtons

Chartered Certified Accountants

South Building

Upper Farm

Wootton St Lawrence

Basingstoke

Hampshire

RG23 8PE

4 August 2026

| Fluid Motion Theatre Company |

Statement of Financial Activities

for the Year Ended 31 March 2026

| 2026 |  | 2025

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 6,116 |  | 129,891 |  | 136,007 |  | 124,645 |

Other trading activities | 2 | 1,925 |  | - |  | 1,925 |  | 6,660 |

Other income | - |  | - |  | - |  | 5,425 |

Total | 8,041 |  | 129,891 |  | 137,932 |  | 136,730 |

EXPENDITURE ON

Raising funds | 3,816 |  | 29,557 |  | 33,373 |  | 42,329 |

Other | 6,949 |  | 139,742 |  | 146,691 |  | 132,657 |

Total | 10,765 |  | 169,299 |  | 180,064 |  | 174,986 |

NET INCOME/(EXPENDITURE) | (2,724 | ) | (39,408 | ) | (42,132 | ) | (38,256 | )

Transfers between funds | 9 | (4,216 | ) | 4,216 |  | - |  | - |

Net movement in funds | (6,940 | ) | (35,192 | ) | (42,132 | ) | (38,256 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 22,884 |  | 57,242 |  | 80,126 |  | 118,382 |

TOTAL FUNDS CARRIED FORWARD | 15,944 |  | 22,050 |  | 37,994 |  | 80,126 |

| Fluid Motion Theatre Company (Registered number: 07227917) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

CURRENT ASSETS |

Debtors | 6 | 8,662 |  | 34,640 |  | 43,302 |  | 16,765 |

Prepayments and accrued income | - |  | 3,600 |  | 3,600 |  | 7,700 |

Cash at bank and in hand | 11,286 |  | 6,000 |  | 17,286 |  | 98,013 |

19,948 |  | 44,240 |  | 64,188 |  | 122,478 |

CREDITORS |

Amounts falling due within one year | 7 | (4,004 | ) | (22,190 | ) | (26,194 | ) | (42,352 | )

NET CURRENT ASSETS | 15,944 |  | 22,050 |  | 37,994 |  | 80,126 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,944 |  | 22,050 |  | 37,994 |  | 80,126 |

NET ASSETS | 15,944 |  | 22,050 |  | 37,994 |  | 80,126 |

FUNDS | 9

Unrestricted funds:

| General fund | 15,944 |  | 17,500 |

| Designated fund | - |  | 5,384 |

15,944 |  | 22,884 |

Restricted funds | 22,050 |  | 57,242 |

TOTAL FUNDS | 37,994 |  | 80,126 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that 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 charitable company as at the end of each financial year and of its surplus or deficit 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 charitable company.

| Fluid Motion Theatre Company (Registered number: 07227917) |

Balance Sheet - continued

31 March 2026

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

The financial statements were approved by the Board of Trustees and authorised for issue on 4 August 2026 and were signed on its behalf by:

Z Golding - Trustee

| Fluid Motion Theatre Company |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. | OTHER TRADING ACTIVITIES

| 2026 |  | 2025

£ | £ |

| Ticket sales | 664 |  | 6,160 |  |

| Other income | 1,261 |  | 500 |  |

1,925 |  | 6,660 |  |

| Fluid Motion Theatre Company |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

| Trustees' expenses

| During the year a trustee was reimbursed £0 in respect of travel and accommodation expenses for attending a trustee meeting. (2025 - £171.99)

4. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 2026 |  | 2025

| General administration | 4 |  | 4 |  |

| No employees received emoluments in excess of £60,000.

5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 7,114 |  | 117,531 |  | 124,645 |

| Other trading activities | 6,660 |  | - |  | 6,660 |

| Other income | 5,425 |  | - |  | 5,425 |

| Total | 19,199 |  | 117,531 |  | 136,730 |

| EXPENDITURE ON

| Raising funds | 7,569 |  | 34,760 |  | 42,329 |

| Other | 66,292 |  | 66,365 |  | 132,657 |

| Total | 73,861 |  | 101,125 |  | 174,986 |

| NET INCOME/(EXPENDITURE) | (54,662 | ) | 16,406 |  | (38,256 | )

| Transfers between funds | 455 |  | (455 | ) | - |

| Net movement in funds | (54,207 | ) | 15,951 |  | (38,256 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 77,091 |  | 41,291 |  | 118,382 |

| TOTAL FUNDS CARRIED FORWARD | 22,884 |  | 57,242 |  | 80,126 |

| Fluid Motion Theatre Company |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026 | 2025 |

£ | £ |

| Other debtors | 11,380 |  | 11,340 |  |

| Tax | - |  | 5,425 |  |

| Prepayments and accrued income | 31,922 |  | - |  |

43,302 |  | 16,765 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026 | 2025 |

£ | £ |

| Grants received in advance | 22,050 |  | 38,350 |  |

| Trade creditors | 2 |  | - |  |

| Accrued expenses | 4,142 |  | 4,002 |  |

26,194 |  | 42,352 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 18,900 |  | 12,600 |  |

| Between one and five years | 12,600 |  | - |  |

31,500 |  | 12,600 |  |

9. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.25 |  | in funds |  | funds |  | 31.3.26 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 17,500 |  | 2,660 |  | (4,216 | ) | 15,944 |  |

| Designated fund | 5,384 |  | (5,384 | ) | - |  | - |  |

22,884 |  | (2,724 | ) | (4,216 | ) | 15,944 |  |

| Restricted funds

| Restricted fund | 57,242 |  | (39,408 | ) | 4,216 |  | 22,050 |  |

| TOTAL FUNDS | 80,126 |  | (42,132 | ) | - |  | 37,994 |  |

| Fluid Motion Theatre Company |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

9. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 8,041 |  | (5,381 | ) | 2,660 |  |

| Designated fund | - |  | (5,384 | ) | (5,384 | ) |

8,041 |  | (10,765 | ) | (2,724 | ) |

| Restricted funds

| Restricted fund | 129,891 |  | (169,299 | ) | (39,408 | ) |

| TOTAL FUNDS | 137,932 |  | (180,064 | ) | (42,132 | ) |

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.24 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 17,500 |  | 5,428 |  | (5,428 | ) | 17,500 |  |

| Designated fund | 59,591 |  | (60,090 | ) | 5,883 |  | 5,384 |  |

77,091 |  | (54,662 | ) | 455 |  | 22,884 |  |

| Restricted funds

| Restricted fund | 41,291 |  | 16,406 |  | (455 | ) | 57,242 |  |

| TOTAL FUNDS | 118,382 |  | (38,256 | ) | - |  | 80,126 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 14,199 |  | (8,771 | ) | 5,428 |  |

| Designated fund | 5,000 |  | (65,090 | ) | (60,090 | ) |

19,199 |  | (73,861 | ) | (54,662 | ) |

| Restricted funds

| Restricted fund | 117,531 |  | (101,125 | ) | 16,406 |  |

| TOTAL FUNDS | 136,730 |  | (174,986 | ) | (38,256 | ) |

| Fluid Motion Theatre Company |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

10. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2026.

11. | DESIGNATED FUND

| The designated fund represents funding that has been allocated to contribute to the hub running costs.