The Knaresborough Players Ltd

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Balance Sheet	5
Notes to the Financial Statements	6—9

The trustees present their report and the financial statements for the year ended 5 April 2026.

Reference and Administrative Details

Trustees

Mr I Hagues

Mr D Crossthwaite

Mrs S Pearce

Mr J Pearce

Charity Number

1157597

Company Number

08674831

Principal Address

Frazer Theatre

High Street

Knaresborough

HG5 0EQ

Independent Examiner

Darnbrough and Co Ltd

Chartered Accountants

Knaresborough Tech Park
Manse Lane
Knaresborough
HG5 8LF

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The Knaresborough Players Ltd

Trustees' Report (continued)

For The Year Ended 5 April 2026

Small Company Rules

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

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr I Hagues

Trustee

10/06/2026

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Page 3

The Knaresborough Players Ltd

Independent Examiner's Report to the Trustees of The Knaresborough Players Ltd

For The Year Ended 5 April 2026

Independent Examiner's Report to the Trustees of The Knaresborough Players Ltd

I report to the charity trustees on my examination of the accounts of the Company for the year ended 5 April 2026.

Responsibilities and Basis of Report

As the charity 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Darnbrough and Co Ltd

16/06/2026

Darnbrough and Co Ltd

Chartered Accountants

Knaresborough Tech Park
Manse Lane
Knaresborough
HG5 8LF

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The Knaresborough Players Ltd

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 5 April 2026

Statement of Financial Activities (including Income and Expenditure Account)

		2026	2025
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	9,206	7,708
Charitable activities:
drama productions		84,000	88,650
Other trading activities	4	1,265	1,395
Investments	5	2,994	2,922

		97,465	100,675

EXPENDITURE ON:
Raising funds	7	(83,058 )	(94,253 )
Charitable activities:	7

NET INCOME		14,407	6,422


NET MOVEMENT IN FUNDS		14,407	6,422
RECONCILIATION OF FUNDS:
Total funds brought forward		317,163	310,741

TOTAL FUNDS CARRIED FORWARD	14	331,570	317,163

The notes on pages 6 to 9 form part of these financial statements.

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The Knaresborough Players Ltd

Balance Sheet

As At 5 April 2026

Balance Sheet

		2026	2025
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	10	221,759	230,727

		221,759	230,727
CURRENT ASSETS
Stocks	11	874	809
Debtors	12	6,338	4,857
Cash at bank and in hand		115,265	99,145

		122,477	104,811
Creditors: Amounts Falling Due Within One Year	13	(12,666 )	(18,375 )

NET CURRENT ASSETS (LIABILITIES)		109,811	86,436

TOTAL ASSETS LESS CURRENT LIABILITIES		331,570	317,163

NET ASSETS		331,570	317,163

FUNDS OF THE CHARITY
Unrestricted Funds		331,570	317,163

TOTAL FUNDS	14	331,570	317,163

For the year ending 5 April 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mr I Hagues

Trustee

10/06/2026

The notes on pages 6 to 9 form part of these financial statements.

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The Knaresborough Players Ltd

Notes to the Financial Statements

For The Year Ended 5 April 2026

Notes to the Financial Statements

1. General Information

The Knaresborough Players Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 08674831 and registered charity number 1157597 . The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

The company receives income from holding events, use of their property along with member subscriptions and donations.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on cost
Fixtures & Fittings	20% on written down value

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	2,839	1,361
Donated goods, facilities and services	6,367	6,347

	9,206	7,708

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The Knaresborough Players Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

4. Income from Other Trading Activities

	2026	2025
	Unrestricted funds	Unrestricted funds
	£	£
Membership subscriptions	1,265	1,395

5. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	2,994	2,922

6. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	11,551	10,287

7. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 8 )	Total
	£	£	£
Raising funds	52,165	30,893	83,058

			2025
	Activities undertaken directly	Support costs (see note 8 )	Total
	£	£	£
Raising funds	59,557	34,696	94,253

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The Knaresborough Players Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

8. Support Costs

	2026
	Raising funds
	£
Premises expenses	12,698
General administration	6,644
Depreciation	11,551

	30,893

	2025
	Raising funds
	£
Employee costs	719
Premises expenses	18,050
General administration	5,640
Depreciation	10,287

	34,696

9. Average Number of Employees

Average number of employees during the year was: NIL (2025: )

10. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 6 April 2025	228,400	95,251	323,651
Additions	-	2,583	2,583

As at 5 April 2026	228,400	97,834	326,234

Depreciation
As at 6 April 2025	38,250	54,674	92,924
Provided during the period	4,500	7,051	11,551

As at 5 April 2026	42,750	61,725	104,475

Net Book Value
As at 5 April 2026	185,650	36,109	221,759

As at 6 April 2025	190,150	40,577	230,727

11. Stocks

	2026	2025
	£	£
Stock	874	809

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The Knaresborough Players Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

12. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	200
Other debtors	6,338	4,657

	6,338	4,857

13. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	12,666	18,375

14. Movement in Funds

	As at 6 April 2025	Income	Expenditure	As at 5 April 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	317,163	97,465	(83,058 )	331,570


Total funds	317,163	97,465	(83,058 )	331,570

	As at 6 April 2024	Income	Expenditure	As at 5 April 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	310,741	100,675	(94,253 )	317,163


Total funds	310,741	100,675	(94,253 )	317,163

15. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2026	2025
	£	£

16. Related Party Disclosures

17. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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