Acorn Community Theatre Limited

	Page
Reference and Administrative Details	1
Trustees' Report	2—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Comparative Statement of Financial Activities (including Income and Expenditure Account)	6
Balance Sheet	7
Cash Flow Statement	8
Notes to the Cash Flow Statement	9
Notes to the Financial Statements	10—14

The trustees present their report and the financial statements for the year ended 30 April 2026.

Objectives and Activities

Aims and Objectives

The Charity's objects are:

1) To provide and promote the Acorn Theatre as a venue for the performing and visual arts for the benefit of the people of Worksop, Nottinghamshire and the surrounding areas.

(2) To promote maintain, improve and advance education in the performing arts particularly by encouraging the arts of Drama, Dance, Singing and Music. To offer other arts experiences which assist in developing self and social awareness, self-confidence and empowerment for the purpose of social inclusion and participation in the live arts.

In providing the only dedicated theatrical venue in Worksop and thereby contributing to the town’s cultural life the trustees have had due regard to the guidance issued by the Charity Commission.

The theatre auditorium and Oak Suite are hired either for performances or rehearsals or both by amateur and professional groups or artists. These cover dance, drama, musicals, popular music and magic.

A reciprocal arrangement with the Crossing church allows groups to use the church if the theatre is fully booked and vice-versa. This benefits both parties and their hirers.

The charity is run entirely by volunteers including the Trustees. They administer the theatre, staff the box office, bar and kiosk, provide technical support for some hirers and user groups and maintain the building within the limitations of the insurance cover.

Achievements and Performance

Main Achievements

The theatre continued to be used by local amateur groups and professional acts during the year. The three founder groups remained the principal users, two of them both rehearsing and performing on the premises and the third only performing. Between them there were seven shows. Dance schools were the other main users. All these groups also rehearse on the stage in the week of their shows so that at times the theatre is used at full capacity. The professional acts were ones performing popular music likely to appeal to middle aged and older patrons plus a magic show aimed at children. Twenty four events took place with a total of sixty eight performances. As in previous years these included four Theatre Weeks and three Schools Weeks; both for young people to put on a play in a week.

All these activities were in line with the charity’s objectives.

The fundraising group completed a second successful year’s work raising funds for the expansion of the toilets. Craft fairs were especially popular. There were also two comedy nights. The group raised £1,573.57. Individuals raised or donated £2,270.22.

Financial Review

Financial Position

Under the provisions of S144(1) of the Charities Act 2006 an audit is not required and the accounts have been subject to independent examination. These accounts together with the independent examiner's report will be submitted to the Charity Commission along with this Annual Report and the Annual Return.

To retain a reserve of £4k and a contingency fund of £10k. The former is sufficient to cover the running costs of the theatre should there be no income for one quarter.

The principal sources of funds are the hire of the premises and profits from the bar and kiosk.

Expenditure has supported the charity’s objectives by maintaining the building in a fit state for its users and for public performances.

The charity’s only investments are fixed term bonds with a UK bank which hold funds raised for the toilet expansion project.

Structure, Governance and Management

Page 2

Page 3

Acorn Community Theatre Limited

Trustees' Report (continued)

For The Year Ended 30 April 2026

Governing Document

Acorn Community Theatre Limited is a company limited by guarantee governed by its Memorandum and Articles of Association dated 13 January 2020. It is registered as a charity with the Charity Commission.

Trustee Selection Methods

Trustees can be elected at the AGM, nominated by one of the three founder groups or the landlord or co-opted by the Board as stipulated in the M&A. Co-opted Trustees are then subject to election at the next AGM.

The charity is overseen by a Board of Trustees whose members are also directors of the limited company. Specific directors have responsibility for overseeing some functions and the work of volunteers. There are also two officers, the Treasurer and Company Secretary appointed by the Board.

Health & Safety, CCTV, Data Protection, Safeguarding, IT, Age Verification and Conflict of Interest policies are all in place. Within Health & Safety there are Fire, Legionella and Performance risk assessments. There is also a Code of Conduct for volunteers and trustees plus Guidance for Trustees and a Complaints Procedure. Together these are used to manage risk.

Financial risks are controlled by adherence to a spending code and a cash handling code.

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:

Dr Ian Richard McKeer

Trustee

19/10/2026

Page 3

Page 4

Acorn Community Theatre Limited

Independent Examiner's Report to the Trustees of Acorn Community Theatre Limited

For The Year Ended 30 April 2026

Independent Examiner's Report to the Trustees of Acorn Community Theatre Limited

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 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.

J Brown

19/10/2026

9 Sparken Hill
Worksop
S80 1AX

Page 4

Page 5

Acorn Community Theatre Limited

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 30 April 2026

Statement of Financial Activities (including Income and Expenditure Account)

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	2,056	7,532	9,588	15,530
Charitable activities:
Operation of theatre		52,434	-	52,434	52,835
Investments	4	1,451	-	1,451	591

		55,941	7,532	63,473	68,956

EXPENDITURE ON:
Raising funds	6	(542 )	(105 )	(647 )	(989 )
Charitable activities:	6
Operation of theatre		(44,876 )	(960 )	(45,836 )	(46,045 )

		(45,418 )	(1,065 )	(46,483 )	(47,034 )

NET INCOME		10,523	6,467	16,990	21,922


NET MOVEMENT IN FUNDS		10,523	6,467	16,990	21,922
RECONCILIATION OF FUNDS:
Total funds brought forward		117,552	17,458	135,010	113,088

TOTAL FUNDS CARRIED FORWARD	13	128,075	23,925	152,000	135,010

The notes on pages 9 to 14 form part of these financial statements.

Page 5

Page 6

Acorn Community Theatre Limited

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 30 April 2026

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	3,017	12,513	15,530
Charitable activities:
Operation of theatre		52,835	-	52,835
Investments	4	591	-	591

		56,443	12,513	68,956

EXPENDITURE ON:
Raising funds	6	(989 )	-	(989 )
Charitable activities:	6
Operation of theatre		(46,045 )	-	(46,045 )

		(47,034 )	-	(47,034 )

NET INCOME		9,409	12,513	21,922


NET MOVEMENT IN FUNDS		9,409	12,513	21,922
RECONCILIATION OF FUNDS:
Total funds brought forward		108,143	4,945	113,088

TOTAL FUNDS CARRIED FORWARD	13	117,552	17,458	135,010

The notes on pages 9 to 14 form part of these financial statements.

Page 6

Page 7

Acorn Community Theatre Limited

Balance Sheet

As At 30 April 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	9	53,970	2,878	56,848	57,551

		53,970	2,878	56,848	57,551
CURRENT ASSETS
Stocks	10	4,483	-	4,483	1,327
Debtors	11	1,832	-	1,832	453
Cash at bank and in hand		72,321	21,047	93,368	77,527

		78,636	21,047	99,683	79,307
Creditors: Amounts Falling Due Within One Year	12	(4,531 )	-	(4,531 )	(1,848 )

NET CURRENT ASSETS (LIABILITIES)		74,105	21,047	95,152	77,459

TOTAL ASSETS LESS CURRENT LIABILITIES		128,075	23,925	152,000	135,010

NET ASSETS		128,075	23,925	152,000	135,010

FUNDS OF THE CHARITY
Restricted Funds				23,925	17,458
Unrestricted Funds				128,075	117,552

TOTAL FUNDS	13			152,000	135,010

For the year ending 30 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

Dr Ian Richard McKeer

Trustee

19/10/2026

The notes on pages 9 to 14 form part of these financial statements.

Page 7

Page 8

Acorn Community Theatre Limited

Cash Flow Statement

For The Year Ended 30 April 2026

Cash Flow Statement

		2026	2025
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	28,954	37,657

Net cash generated from operating activities		28,954	37,657

Cash flows from investing activities
Purchase of tangible assets		(14,564 )	(2,897 )
Interest received		1,451	591

Net cash used in investing activities		(13,113 )	(2,306 )



Increase in cash and cash equivalents		15,841	35,351
Cash and cash equivalents at beginning of year	2	77,527	42,176

Cash and cash equivalents at end of year	2	93,368	77,527

Page 8

Page 9

Acorn Community Theatre Limited

Notes to the Cash Flow Statement

For The Year Ended 30 April 2026

Notes to the Cash Flow Statement

1. Reconciliation of income to cash generated from operations

	2026	2025
	£	£
Net income	16,990	21,922
Adjustments for:
Interest income	(1,451 )	(591 )
Depreciation of tangible assets	15,267	15,077
Loss on disposal of tangible assets	-	397
Movements in working capital:
(Increase)/decrease in stocks	(3,156 )	18
(Increase)/decrease in trade and other debtors	(1,379 )	5,096
Increase/(decrease) in trade and other creditors	2,683	(4,262 )

Net cash generated from operations	28,954	37,657

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2026	2025
	£	£
Cash at bank and in hand	93,368	77,527

3. Analysis of changes in net funds

	As at 1 May 2025	Cash flows	As at 30 April 2026
	£	£	£
Cash at bank and in hand	77,527	15,841	93,368

Page 9

Page 10

Acorn Community Theatre Limited

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Acorn Community Theatre Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05453546 and registered charity number 1115847 . The registered office is Acorn Community Theatre, Queen Street, Worksop, S80 2AN.

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

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.

2.3. Resources Expended

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

2.4. 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:

Fixtures and fittings - 25%, 15% and 10% on reducing balance and 10% on cost

Computer equipment - 25% on reducing balance

2.5. Stocks and Work in Progress

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

2.6. Taxation

The charity is exempt from corporation tax as all its income is charitable and applied for charitable purposes.

2.7. 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 statement.

3. Income from Donations and Legacies

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	2,056	7,532	9,588

Page 10

Page 11

Acorn Community Theatre Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	3,017	12,513	15,530

4. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	1,451	591

5. Net Income/(Expenditure)

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

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	15,267	15,077
Gain/Loss on disposal of tangible fixed assets	-	397

6. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	647	-	647
Operation of theatre	5,267	40,569	45,836

	5,914	40,569	46,483

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	989	-	989
Operation of theatre	7,147	38,898	46,045

	8,136	38,898	47,034

Page 11

Page 12

Acorn Community Theatre Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Support Costs

	2026	2025
	Operation of theatre	Operation of theatre
	£	£
Premises expenses	19,576	18,246
General administration	4,876	4,428
Depreciation	15,267	15,474
Governance costs	850	750

	40,569	38,898

8. Average Number of Employees

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

9. Tangible Assets

	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	163,991	1,535	165,526
Additions	14,321	243	14,564

As at 30 April 2026	178,312	1,778	180,090

Depreciation
As at 1 May 2025	106,883	1,092	107,975
Provided during the period	15,095	172	15,267

As at 30 April 2026	121,978	1,264	123,242

Net Book Value
As at 30 April 2026	56,334	514	56,848

As at 1 May 2025	57,108	443	57,551

10. Stocks

	2026	2025
	£	£
Stock	4,483	1,327

11. Debtors

	2026	2025
	£	£
Due within one year
Sundry debtors and prepayments	1,420	187
VAT	412	266

	1,832	453

Page 12

Page 13

Acorn Community Theatre Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

12. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	4,531	1,848

13. Movement in Funds

	As at 1 May 2025	Income	Expenditure	As at 30 April 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	117,552	55,941	(45,418 )	128,075
Restricted funds
Charities Aid Foundation fund	1,125	-	-	1,125
Toilet fund	12,121	7,532	-	19,653
Screen fund	4,212	-	(1,065)	3,147


Total restricted funds	17,458	7,532	(1,065 )	23,925




Total funds	135,010	63,473	(46,483 )	152,000

	As at 1 May 2024	Income	Expenditure	As at 30 April 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	108,143	56,443	(47,034 )	117,552
Restricted funds
Charities Aid Foundation fund	1,125	-	-	1,125
Toilet fund	3,820	8,301	-	12,121
Screen fund	-	4,212	-	4,212


Total restricted funds	4,945	12,513	-	17,458




Total funds	113,088	68,956	(47,034 )	135,010

14. Transactions with Trustees

There were no trustees' remuneration or other benefits for the year ended 30 April 2026 nor for the year ended 30 April 2025.

No trustee expenses have been incurred.

Page 13

Page 14

Acorn Community Theatre Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

15. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.

16. 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.

Page 14

Trustees	Mrs Jeanette Adams
	Ms Clare Elizabeth Biddle
	Mr Shaun Ian Davenport (appointed 31/01/2026)
	Ms Julie Foster (resigned 31/01/2026)
	Mr Craig Christopher Hawes (appointed 10/05/2025)
	Mrs Hayla Alison Hawes
	Mrs Janet Elizabeth Hurst
	Ms Janet Marshall (appointed 10/05/2025)
	Dr Ian Richard McKeer
	Miss Gillian Marjorie Wenger


Charity Number	1115847

Company Number	05453546

Registered Office	Acorn Community Theatre
	Queen Street
	Worksop
	S80 2AN

Independent Examiner	J Brown
	Brown & Co.
	9 Sparken Hill Worksop S80 1AX