Registered number 02699332 B￿rnemOUth Little Theatre Club Limited Report and Unaudited Accounts For the Year Ended 30 June 2023 1111 'KFQ*IBSZ" 11r2023 COMPANIES PV)USE A14 Boumemouth Litue Theats* Club Limltsd Charity ReglslTrtion Nmber: Dlrn¢tor8' *nd Trustees. Report 1019511 11 Rowj BH92QD M￿￿K G Jon8$ L S Jores A H Stc#Jdart I Coombs T E Fearon CBU rBgi51ered as 8 eharity M 31 Marth IW3. The CLryany was e5tsbfthi uThJer a Memrandum of def its htrJes of AssocaalS)n. In tre event ol a *ir#Jty up. tr*7thr5 are eath rwuire(I to contnbute an arn￿￿1 not oxce8diry £1. The threcrois ol Ihe ¢4>npany are also fth•ritytruskn•s fortho wposos Iw* •xl urkler AJI IN$tee$. on elpcknon, ore made wre ￿kIer c4mpany arnl ¢Jwity law. The tounol has condufAed a of thè mw rth to the charity eypc4ed. Int￿￿1 and wrfors io Ihe tIWg. Coun￿1 membets are erected ty the rnemte￿¥+ at Ger• ￿e￿"T￿J, at one third of t￿ Council retKe ty rotsth)n. in othr of IWI ¢I5ervth. The Chawman Officers are elected by aTrl frcffj the elEcted CourKil memt*r5. f8quiremenl under the Chantsskt 2011. Bournemouth Little Theatrè Club Limlted R•glst•red number. Charity Registratlon nwnljer. Dirnctors. and Trustrts. Repowt 1019571 prt¢Yu(aion$ avewng ow 86% ¢w•. upjrade of th $tsge kn3htrig Sysknn was starled ty a substantial wwate dDnakn Wh pakl for a new Ib3M"ThJ desk ar¥J four slage IwJhts aThJ an *lOtiona ¢knalw tKas re￿ti wh Iwd pla1￿ for new aL#ItrKirn •xl ollw to th• ¥th•Str￿[# of th8 Tlwtre building. St9nifi¢ant dwation of £2.5Tr). equat8 forthkB purF4Xè. Plans forfuturg pertod N*w wlnd¢M are pLanrnd (by Il* LaThJkirf) fty aThJ fvr¥J5 from the Djfrenl year This report has been prepared in Part7$ of CrynpaTrw Act A H St￿1¥rt 8oumemouth LilU• Th•atr• Club Llrnlted 2023 In order to assist you to fu￿1 yY)w dLrties urKler the Crymes 20&5, we have prepared for your approval the a¢counls of BCXWne￿ Lilue The*e Club L¥nited foT the year w*ded 30 June 2023 which comprise of the Profft WKI Loss A£¢¢￿1. fv Balan￿ Shè8t and rebted notes from the company's accounliNJ ar#J frtyn Krf(Xm￿ •KI e*nali(Th Y￿ gNen us. As a pro¢tising ments firm oftt* Instiithe of Ctrwtered P 842 11231 970 13,7791 38 13.831 Cash generated by operating athivitss 13.831 38 Investlng a¢tlvltles Payments lo acquiTe tangible fixed assets 19.4561 Cash used in investing activitres Nel cash generatèd Cash generated by operating activii Cash used in investing actNities Cash generated by linan¢ing a¢tivities 13,831 {9.456) 38 Net cash generat 4.375 38 Cash and cash equivalents at 1 July Cash and cash equivalents at 30 June 25,415 25,453 48.009 Cash and cash equivalents comprise: Cash at bank Bournemouth Llttle Theatre Club Umit•d Not•s to th• Accounts for the year ended 30 June 2023 The aeeounts have been prepa￿d under Ihe histrrri￿l c¥)st ¢wniion and in accordance wrfh FRS 102, the Charilies Sorp (FRS 102) and the FThr￿￿1 RewrtiivJ StarKlard applicable in Ihe UK and Rewblic of Ireland (a5 appb'ed to small *itibes by 1A ofthe standard). Volunt*y income and donations a￿ a¢cfjunted for as recÈnrtd by the ¢harrfy. The inc¢yne from fundraisin9 venlures is $ho*n gross. wilh the assouated costs Ir￿uded in fundraisiro costs. Any Fundaccounting Unreslricted f￿dS are availth for use at the i*sc¥ebon of th• truslees of th general activknes olthe Charty. Tangible flxed assets are mea5wed at cost ￿ a¢¢mlatr¥e tyire¢iation and any accmlalive impaimienl losses. Depretsakn is pm%ryded M an tsngible f￿d assets. Irther than freehold knd. al rates calculated to write off the rx>s( less e5timth resKlual v*¢, of ea¢h a$$et èvenly over Fixltsre$ arwj filtyng5 Expenditure is le￿gniSed on an xcnial ba￿S as a itwred. Exp8nthiur8 in¢bJdes any Value Added Tax ay thi5 is Mt le0)¥e￿ by ts charity. Admini$tr4ion expendbture ind￿Je$ all expeftdrtu￿ not (*e¢ty roloted to the running of the Stocks stocks are ffleasu￿d al the ol cost and estimated selThng price less ))sts to Complete and $ell. Cost 1$ determin•d using the frst in fwst ¢Art ffthod. The ¢aryng amount of stock sold 15 recognised as an expm in Ihe Per￿ in which the rel*d is Te¢x*Jnl8ed. Short lem) debtors are measured at transaL*on the irNoic* ￿￿e), bess any wnpairment losses for and debts. Pmvlslons Provlsions {ie liat11￿leS of ￿￿ertain tsnwwj or *wJnt) afv rec¥)wised when Itwe is an obligation th¢ reporting date as a result of a past event. it is wthble that g￿n01r￿C benefrt w41 be transferred to $etUe Ihe rtjg8ts.on aTrJ the amount ofthe oblgabryi Can be estimated rel￿bly. Bournemouth Littl¢ Theatre Club Lknit•d Notes to the Accounts for the year ended 30 Jun• 2023 A lease is dassified as a finan￿ lease rf it transfers substantialty all the iisks arKI rthvards l￿dent￿ to ThvnersPip. Al other leases are da5sified as owalwu tea5e5. The rw of use and oIAigalioA$ under finarKe ￿e¥ ¥e inili*ly re¢qf￿sed as assds ar¥1 liabilrties al aMo￿ts equal to the fair value of the ￿aSed assets or. rf I{￿er. the present of the nNnimwn lease payTnents. Mirymum payments are aFvxb'oned between the finance dwrye and the reduction in the rArtstanding liability using the effective irte￿t fate rr*ll)od. The finance ehar9e Is locatsd to each period durry the lease $0 as lo pro(*￿ a ¢onslanl pericrtlic rate of intwest on the remaining balan¢e of ts Irabl￿ty. Leased a55ets are depre(iated in accordance the Ipanls p)li¢y for t¥gible fsxed assets. If 1$ no ￿a$￿•ble ¢ertaNIty Ihat ownership will be obtsined at the end of Ihe lease tem. tr* asset 1$ over the ltyyer of the lease term and its usefvl life. Operalrg leas• payments ¥e recogn￿￿ a5 an expense on a gtratght line basis overthe lease lemi. 2 T¢ust•• r•munoratlon and b•n•fits 2023 2022 1.338 4.110 A totsl of 5 Trustses were reInbU￿ goods seThKes pJchased ￿ behalf of the company at cost. 3 TangltAo fix•d 4$89ts Fixtures and fittings Al 1 July 2022 Addit￿nS AI 30 June 2023 29.937 9.456 39.393 Depre¢lallon At 1 July 2022 Charge for the ￿ar At 30 Jww2023 25,164 9,613 34,971 AI 30 Jur￿ 2023 4.416 At 30 June 2022 4.773 4 D•bto 2022 1.476 366 Bournemouth Little Theatre Club Lknit•d Notes to tho Accounts for the year ended 30 Jun• 20Z3 2022 Other creditors 1256 670 6 Volunte All produ¢lions are perfryThd *KI wcrflKed by v(*mteers.' all w*cts of the charitys day to day ivilies are vrAuntary. ind￿li￿j that of the Tnjstees, wilh staff anpknyed arnl no remww*lon paid. 2023 2022 10.740 6,602 B Oth•r inftKm Jrnem￿rth Lillb The*e Club Limbted is a Wbvate CunPa￿ linited by guarantee and Incorp￿ated ni Erwjand. Its registered office is.. 11 Jame50n Road Boumemoulh Dorsèt BH92QD