POLKA CHILDREN'S THEATRE LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Buzzacott Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Trustees have considered the requirement that the financial statements should be prepared on a going concern basis. They have discussed the potential impact of shorter and longer term trends, such as ongoing cost of living issues, on the charity's operations in 2025-26 and beyond. They have concluded that it is appropriate that the financial statements be prepared on a going concern basis. Risks continue to be managed through risk assessments and scenario planning as new external and internal factors arise. The 2025-26 budget includes conservative estimates on box office income and includes plans for use of the designated legacy donation. The 2026-27 forecast is based on a small surplus. The charity has on-going support from its funders, with significant grants secured focused on supporting core operations, including Arts Council England NPO status to 2027. As at the end of July 2025, the charity has secured approximately 38% of its budgeted revenue target for voluntary income or donations in 2025-26. Taking into account the above, as well as the charity's cost base and reserves position at 31 March 2025 and having looked at least 12 months from the date of signing these accounts, the Trustees have concluded that there are no material uncertainties about the charitable company's ability to continue as a going concern.”

Significant events

• “In the previous financial year the theatre was a victim of a scam attack and what we considered to have been a mis-handling of the incident by our bankers. This resulted in loss of significant funds. In January 2025, having recovered some of the funds and taken the case to the Financial Ombudsman, Polka agreed a settlement with our bankers. At the date of signing the accounts 90% of funds have been recovered, and the Trustees consider the settlement to be in the best interests of the charity, particularly given the costs involved in taking the matter further.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +3.9%

  £1,709,424 → £1,776,387

• Cash

  +34.2%

  £921,363 → £1,236,055

• Net assets

  +0.8%

  £9,768,225 → £9,849,071

• Employees

  +2.9%

  35 → 36

• Profit before tax

  +227.7%

  -£193,453 → £247,119

• Wages

  +13%

  £1,069,521 → £1,209,013

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers