REGISTERED COMPANY NUMBER: 10113036 (England and Wales)

REGISTERED CHARITY NUMBER: 5131831

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Bacup Royal Court Theatre Group Ltd

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

13

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 December 2025. 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 objects of the Charity are to educate, inform the public in the dramatic and operatic arts and to further the development of public appreciation and taste in said arts. To promote the youth within the general community in the production of dramatic, operatic and musical arts. To provide an inclusive facility for the public to be part of a community group and be able to use and develop various skills. To provide aid for the public benefit urban and/or rural regeneration in areas of social and economic deprivation and in particular in the OL13 area ("the area of benefit") by the following means:

a. To raise funds and invite and receive contributions from any person or persons whatsoever by way of subscription, donation and otherwise.

b. To donate such funds to other charitable body as surplus profits allow as the Trustees may decide

c. To do all such things as shall further the objects of the charity including but not exclusively:

I. The advancement of education, training or retraining, particularly amongst the young the unemployed people, those who may be social disenfranchised and those with special needs. By providing unemployed people with work experience in the world. By providing an escape from poverty

II. The maintenance and preservation of an historical building which is a community asset for the people of Rossendale and the only facility of its kind in the locality. Thereby increasing and improving the provision of public amenities by making the building available for other community and charitable events

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Principal Activities During 2025

The usual start to the year with our pantomime Aladdin which as always brought in a massive revenue for the theatre even more than previous years.

The youth section Bytes has continued to be stable and AATS continued to expand our offering for 13 to 18 years,culminating in them presenting a revue type concert.

Bytes did a show Treasure Island.

We carried out 2 Adult shows this year a very success musical Grease and our play this year was a second version of the ever popular Vicar of Dibley.

Our professional shows in 2025 have been:

Desperados

Women in Rock

Chubby Brown

Taylor Fever

Country Superstars

Abba Fusion

We also tried a film night which was disappointing in sales.

Four of our professional shows cancelled due to poor ticket sales and a number were poorly supported which made the year as a whole very challenging.

We also had theatre Hire from Xrays

As usual we are looking to not spend unnecessarily only on essential items.

We continue to provide a range of volunteering opportunities in a wide range of areas for the local community and are always looking to increase our numbers.

FINANCIAL REVIEW

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

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.

The society is governed by rules adopted on the 9th January 2016 and as amended on the 6th November 2017

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10113036 (England and Wales)

Registered Charity number

5131831

Registered office

Rochdale Road

Bacup

OL13 9NR

Trustees

Mrs R Arkwright Director

P Ashworth Director (resigned 1.2.26)

C Cropper Director (resigned 1.2.26)

N W Daye Director

G D Gibbs Director

J J Goulding Director (resigned 25.9.25)

S W Gray (appointed 5.1.26)

Mrs J Gray (appointed 5.1.26)

R J Hames Director (resigned 8.8.25)

Mrs G Pearson Director (resigned 30.9.25)

Mrs J Purslow Director

Company Secretary

Approved by order of the board of trustees on 5 October 2026 and signed on its behalf by:

N W Daye - Trustee

Independent examiner's report to the trustees of Bacup Royal Court Theatre Group Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

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.

Accountancy & Business Solutions

5 October 2026

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

9,119

-

9,119

10,006

Charitable activities

Fund raising

637

-

637

5

Other trading activities

2

118,991

-

118,991

161,877

Other income

6,418

-

6,418

2,535

Total

135,165

-

135,165

174,423

EXPENDITURE ON

Raising funds

80,602

-

80,602

94,999

Other

76,019

-

76,019

60,423

Total

156,621

-

156,621

155,422

NET INCOME/(EXPENDITURE)

(21,456

)

-

(21,456

)

19,001

RECONCILIATION OF FUNDS

Total funds brought forward

217,644

-

217,644

198,643

TOTAL FUNDS CARRIED FORWARD

196,188

-

196,188

217,644

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

109,150

-

109,150

101,325

CURRENT ASSETS

Debtors

7

244

-

244

26

Cash at bank and in hand

91,262

-

91,262

118,872

91,506

-

91,506

118,898

CREDITORS

Amounts falling due within one year

8

(4,468

)

-

(4,468

)

(2,579

)

NET CURRENT ASSETS

87,038

-

87,038

116,319

TOTAL ASSETS LESS CURRENT LIABILITIES

196,188

-

196,188

217,644

NET ASSETS

196,188

-

196,188

217,644

FUNDS

9

Unrestricted funds

196,188

217,644

TOTAL FUNDS

196,188

217,644

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

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 5 October 2026 and were signed on its behalf by:

N W Daye - Trustee

J Gray - Trustee

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

2.	OTHER TRADING ACTIVITIES

31.12.25

31.12.24

£

£

Ticket and programme sales

92,880

129,734

Income from bar and coffee

24,923

31,330

Income from raffles

1,188

813

118,991

161,877

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.25

31.12.24

£

£

Depreciation - owned assets

11,594

10,937

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

10,006

-

10,006

Charitable activities

Fund raising

5

-

5

Other trading activities

161,877

-

161,877

Other income

2,535

-

2,535

Total

174,423

-

174,423

EXPENDITURE ON

Raising funds

94,999

-

94,999

Other

60,423

-

60,423

Total

155,422

-

155,422

NET INCOME

19,001

-

19,001

RECONCILIATION OF FUNDS

Total funds brought forward

198,643

-

198,643

TOTAL FUNDS CARRIED FORWARD

217,644

-

217,644

6.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

35,400

75,545

59,285

170,230

Additions

-

19,282

137

19,419

At 31 December 2025

35,400

94,827

59,422

189,649

DEPRECIATION

At 1 January 2025

-

45,125

23,780

68,905

Charge for year

-

6,256

5,338

11,594

At 31 December 2025

-

51,381

29,118

80,499

NET BOOK VALUE

At 31 December 2025

35,400

43,446

30,304

109,150

At 31 December 2024

35,400

30,420

35,505

101,325

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

-

9

Other debtors

244

17

244

26

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,135

1,770

Other creditors

2,733

209

Accruals and deferred income

600

600

4,468

2,579

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.25

in funds

31.12.25

£

£

£

Unrestricted funds

General fund

217,644

(21,456

)

196,188

TOTAL FUNDS

217,644

(21,456

)

196,188

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

135,165

(156,621

)

(21,456

)

TOTAL FUNDS

135,165

(156,621

)

(21,456

)

Comparatives for movement in funds

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted fund

198,643

19,001

217,644

TOTAL FUNDS

198,643

19,001

217,644

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

174,423

(155,422

)

19,001

TOTAL FUNDS

174,423

(155,422

)

19,001

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.1.24

in funds

31.12.25

£

£

£

Unrestricted fund

198,643

(2,455

)

196,188

TOTAL FUNDS

198,643

(2,455

)

196,188

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

309,588

(312,043

)

(2,455

)

TOTAL FUNDS

309,588

(312,043

)

(2,455

)

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.