HALIFAX
THESPIANS
COMPANY LIMITED BY GUARANTEE
UNAUDITED FINANCIAL STATEMENTS
29 FEBRUARY 2024
Company registration number 05010701
Charity Number 1103913
STREETS
SPENSER WILSON
CHARTERED ACCOUNTANTS

HALIFAX THESPIANS
cottrlPANY LIMITED BY GuARA￿TE￿
FINANCIAL STATEMENTS
YEAR EIYDED 29 FEBRUARY 2024
PAGE
Trustees, annual report (incoryorating the directofs rep)rt)
Independent examinerfs rcport to the tn￿leeS
Statement olfmancial activities (including income and expenditure account)
Statement of financial position
Notes to the financial statements
The followlng pages do not fonn part of tbe financial statements
Detailed statement of finallC1￿ activities
19
Notes to the detailed statement of financial activities
20

HALIFAX THESPIANS
COMPANY LIllllTED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (tNCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 29 FEBRUARY 2024
The trustecs. who are also the directors for the purposes of cotnpany law, present their rcport and the
unaudited financial statcmcnts of the c])arity for the yrar ended 29 Febrnary 2024.
li
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Ha]ifax ThespiaIL8
Charity registratioll number
1103913
Company registration number 05010701
Principal office and registered The Playhouse
Office
King Cross Street
Halifax
West Yorkshire
HX12SH
The trustees
C J Baldock
K Royston
P Wadsworth
PMBryan
l Hcnderson
C R Jefford-Horn
J M O'Rourke
E L Hirst
J A Kendall
A Stockdill
AM Neill
R N G Billson
(Resigned 16 September 2024)
(Resigncd 25 September 2023)
(Resigned 5 August 2024)
(Served from 25 September 2023
to 16 September 2024)
(Appointed16 September 2024)
(Appointed 16 September 2024)
(Appointed 16 September 2024)
(Appointed 16 September 2024)
(Appointed 16 Septembcr 2024)
Mr l Byfield
A J Holland
G P A Marescaux
K O'Neil
J A Kendall
Company secretary
A J Holland
Independent examiner
E A ShortFCA
Streets Spenser Wilson Ltd
Charteied Accountant

HALIFAX THESPIANS
COMPANY LtNtTED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
ftontintttdj
YEAR KNDED 29 FEBRUARY 2024
STRUCTURE, GOVERNANCE AIYD MANAGEMENr
GOVERNING DOCUMENT
The organisation is a cbaritable compally limRted by guarantee. iDCOTPOrnted on 9 January 2004 and
registered as a ¢lwity on 25 May 2004. The Company was established Ullder a Memorandum of
Association which established the objects and powers of the charitable cornpally and is gO￿¢Med undeT
the Articles of Associatio￿ In the event of the company beiug wound up menthcrs are required to
contribute an amount not exceeding £1.
RICRUITMENT AND APPOJNTMENT OF TRUSTEES
The directors of the company are also c]wity trustees for the purposes of charity law. The trustees may
appoint one or more sub-committecs CODSiStin8 of th￿e or rnore ln￿teeS to calry out any duty which in
the opinion of the trustees wouldbe more convenientlyundertaken by a 5ub-con]mittee. who would then
in turn TCPOrt to the trustees.
Trustees aTC recruited from within the membership ofthe Halifax Thespians and are Tecruited to address
a specific need that the organisation may have at that time.
TRUSTEE INDUCTION AYL D TRAINING
At the fjrst tnistees meeting after the Annuaj General Meeting, all tn￿teeS are reminded of their
responsibilities and new trustees provided witb a Copy of CC3: Responsibilities of the Charity Trnstees
and a copy ofthe company's Memoranthmi and Articles of Association. The trustees discuss and update
the compally's future plans and objectiv&s documejjt.
RJSK MANACEMEwr
The Management Committee has conducted a Teview of the majorrisks to which the charity is exposed.
Where appropriate, systems or procedures have been establisbed to mitigate the risks tlie charity faces
and additional policies are being put in place where required.
Internal risks are minimised by the implemeotation of procedures for authorisation of ajl transactions
and projects.
Procedures are in place to ensure compliance with health and safety of staff. volunteers and visitors to
the theatre.
ORGANISATION STRUCTURE
Halifax, Thespians h&$ a Management Con]mittee consisting of six 'committee members. plus four
officers (presidenL chair, treasurer and secretary) who meet on a montbly b&sis and are responsible for
the strategic diTection and policy of the charity.

HALIFAX THESPIANS
Co￿}￿Ny LtMITED BY GUARAwrEE
TRUSTEESI AIYNUAL REPORT (INCORPOII4TING THE DIRECTOR'S REPORT)
YEAR ENDED 29 FEBRUARY 2024
OWECTtVES AND ACTtVlTtES
Thc cbarity's objectives arc to promote, maintain, improve. and advance educatio￿ particularly by the
produLtioll of educdtional plays and through the cncourdgement of the arts, incIudillg the arts of drama,
Knijne, dance, singing and music, and to forniulate, prepare and cstablish schemes therefore provided
that all objects of the Charity shall be of a charitable naturc.
We bave referred to the guidancc contsined in the Charity Comn]issfton's general guidance on public
benefjt when reviewing our objectives and in planning our fUt￿e activities. The theatre relies on
admission fees and hire charges to cover its opcrdtino costs and when setting the level of fees, hire
charg¢s and Concessions, the directors balance carefully the operating costs with accesslbility to the
theatre for a broad range of the local community and for local groups wishing to hire the theatre space.
The strategies cmployed to further the charity's objectiv&s include:
the presentation of a broad range of theatre productions for the enjoyrnent and education of the
locaL community.
offer opportunities for a wide rang¢ ofpeoplc to become involved in fonns of arts activity.
3. the provision of facilities for anuteur and professional artists and groups to present their own
production" and
4. provide a venue for artistic dispIays.
ACHIEVEMENTS AND PERFORMANCE
Halifax Thespians hav¢ continued norn]al activities during the year. Thc company pres¢nted a varied
progrnmme of five productions on the main stage and two in the studio bar. The theatre was hired by
a numb¢r of local conununity groups including musical theatre societies. as well as mally professional
companies.
The Tliespians, main stage productions dwing the accounting period attracted an average audience of
31.40/0, which is verydisappointing. We continue to strive to ensure thal we offer a varied and attractive
programme. The income from hiring the theatre was very encouraging. We continue to review our
prices regularly to ensur¢ that we offer our audiences excellent value for money.
We continue to review our training activities with a view to ensuring tbe future of our company.
FINANCtAL REVIEW
During the year, the companvs busuiess team (secretary, treasurer and business manager).'has ensured
that tbe theatre complies with all necessary licenses and regulations. managed the company's finances,
focusing on maintaining our operating costs in a controlled way whilst seeking ways to maintain and
grow our income. Thespians, and visitots, productions have been scheduked to accommodate all
requirements.
The operdting deficit for the year was £8,801 (operating surplus 2023 £16,316) which has been
deducted froln reserves. ReseTves at the end of the year were £258,714 {2023 - £267,515) which ar¢
used to finance additional proje£ts, trading in the ensuing and as backup reserve.

HALIFAX THESPIANS
COMPAI¥Y LIWTED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORPORATJNG THE DIRECTOR'S REPORT)
(coniinuedj
YEAR El￿ED 29 FEBRUARY 2024
Investment policy
Aside from retaining a prn(knt amount in reserves each year most of the Cbaritys funds are to be spent
ill the short tern] so there are few funds for long terni investment. Having considered the options
available, the Management Committee has decided to investthe Sn￿ll amount that is available ill a short
tenn notice interest bearing account.
Reserves policy
The Trustees have examined the charity's requirements for reserves in light of the main risks to the
organisation and have establisbed a policy whereby tbc unrestricted funds not Committed or investsd in
tangible fixed assets held by the charity should be between 6 and 9 months of expenditure, in view of
current economic difficulties and attendance not achieving pre Covid-19 levels, which amounts to
approximately £60,000. Unrestricted funds are £254,629 including a designated fijnd of £43,223 and
fixed assets of £142.446, therefore the present level of free r&serves available to the charity is £68.960
(2023 - £102,435).
Whilst this is higher than cutrent policy. reserves have declined in recent years and it is the intention of
trustees to increase the reserves and look to the long terni future of the tbeatre both from a performance
and building utilisation perspective. It is hoped that the trustees will be able to build on the reserves to
enable the modification and change programme to the premises and fdcilities both at thc Playhouse and
Carlton Rooms.
Principal funding sources
The principal fijnding sources for the charity are from the promotion of the art througb the theatre.
PLANS FORFirruRE PERIODS
The company aims to continue its current activities to consolidate and build on previous successes and
to explore ways in which our premises might be developed to further benefit our member8 and the
community.
The trustees, annual report was approved on 16 September 2024 and signed on behalf of the board of
trustees by:
Pry6
I ItEP]DERSON
Trustee

HALIFAX THESPIANS
COl￿PANy LIMITED BY GUARANTEE
INDEPENDEiYf EXAllllNER'S REPORT TO THE TRUSTEES OF HALIFAX
THESPIANS (oiniin4ed)
YEAR ENDED 29 FEBRUARY 2024
I report to the trustees on my exatnination of thc financial statemcnts of Halifax Thespians ('the charÈty)
for the year end¢d 29 Febtuary 2024.
RESPOISSIBILITIES AND BASIS OF REPORT
As the trustees of the company (and also its directors for the purposes of company law) you are
i'esponsible for the preparation of thc fmancial stalemcnts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act,).
Havillg satisfied myself that the accounts of the company are Dot required to be audited under P￿1 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's accounts as Ca￿led out under section 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my cxamination I have followed the Directions given by the Charity Coinmission under
section 145(5)(b) of the 2011 ACL
INDEPENDEP4T EXAMINER'S STATEMENT
I have completed my examiiiation. I confirni that llo matt¢TS havc c4)me to my attention in connection
with the examination giving me cause to belicve:
accounting records iver¢ not kept in respect of the Charity as required by section 386 of the
2006 Act; or
the financial statements do not accord with those records" or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement tbat the accounts give a 'true aDd fair, view which
18 not a matter considered as part of au independent examination" or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended PTartice for accountillg aDd 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 exaTnination to which
attention sliould be dTawn in tbis report in order to enable a proper understanding of the accounts to be
reached.
E A SHORT FCA
Indepcndent.Examiner
Equitable Housc
55 Pellon lane
Halifax
HXI 5SP

HALIFAX THESPIANS
COIIIPANY LtMITED BY GUARANTEE
STATEMENT OF FINAI%CIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR EM)ED 29 FEBRUARY 2024
2024
Unrestricted Restricted
fimds
fiulds Total funds Total funds
2023
Note
Income and endowments
Douatiojjs and legacies
Clwitable activities
Other trading activities
Investment income
31,810
91.391
216
1.115
145
31,955
91J91
216
1.115
3.416
124,476
301
Tot￿ income
124,532
145
124,677
128,743
Expenditure
Expenditu￿ on raising funds:
Costs of raising donations and
legacies
Expenditure on charitable activities 10,11
Total expenditure
220
133,258
133.478
220
133.258
460
111,967
112,427
133,478
Net (expendlture)IiD￿Me
(8.946)
145
(8,801)
16.316
Transfers beiween funds
2J27
(2327)
Net movement in funds
(6,619)
(2.182)
(&801)
16,316
Recollciliation of funds
Total fLmds brought forward
Total funds carried forward
261.248
6,267
267515
251,199
267,515
254.629
4.085
258,714
The statement of financial activities includes all gains and losses recognised in the year.
All incomc and ex￿Iditure derive from continuÉng activities.
The notes on pages 8 to 17 forni part of these financial ststements.

HALIFAX THESPtANS
COMPANY LIMtTED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION (contiKued)
29 FEBRUARY 2024
2024
2023
Note
FIXED ASSETS
Tangible fued assets
17
142,446
117,917
CURRENT ASSETS
Stocks
Debtors
Cash at bank and An hand
2,771
17,762
131.148 .
3,966
11,136
147,630
18
151.681
162,732
CREDITORS: amounts falling due
within one year
NET CURREIYT ASSETS
19
35,413
13,134
116,268
149,598
TOTAL ASSETS LESS CURRENT
LIABIL￿tEs
258,714
258,714
267,515
NET ASSETS
267,515
FUNDS OF THE CHARrrY
Restricted funiLs
Unre5trict¢d funds
6.412
252,302
6,267
261,248
267,515
Total charity funds
20
258,714
For ibe year ending 29 February 2024 the charity Vds entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, respoiisibilities:
The rnembers have not required the company to obtain an audit of its financial statements for the
year in quesÉion in accordance with section 476.
The director3 acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, Tegime.
These financial staten]ents were approved by the board of trnstees and authorised for issue 011 16
Septen]ber 2024, and are siglled on bebalf of the board by:
I HEND
Trustee
RSON
The notes on pages 8 to 17 form part of these financial statements.

HALIFAX THESPIANS
COMPANY LITrUTED BY GUARANTEE
NOTES TO THE FINANCIAL STATE1￿￿Ts {
ronlinwed)
YEAR EM)ED 29 FEBRUARY 2024
GENERAL INFORMATION
The charity is a public benefit ¢utity and a private company limited by guaraDtee. registered in
England and Wales and a registered charity ID England and Wales. The address of the registered
office is The Playhouse. King Cross StreeL Halifax. West Yorkshiff, HXI 2S
STATEME￿[ OF COMPLIAISCE
These f￿￿1claI statements hav¢ been pTq)ared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, tbc Statement of
Rccommended Practice applicable to clwities prepaTing their accounts iry accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ir¢Eand (FRS 102) (Charities
SORP (FRS 102)) and the Compani¢s Ath 2006.
ACCOUNTING POLICIES
Basi5 of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and jiabilities and investment properties measured at fair
value through income or expendilure.
The financial statements are prepared in sterling. which is the fi]nctional cU￿encY of the entity.
Going concern
There are no material uncertainties about thc clwitys ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires managelncnt to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of thture events
that are believed to be reasonable under the circumstances.
There are not considered to be any judgements or accounting estimates or &qsumptions that have a
significant impact on th¢ fjnancial statements.
Fund accounting
Unrtstricted funds are available foruse at the discretion of the trustees to fither any ofthe charity's
purposes.
Designated funds are unrestricted funds earniarked by the trustees for particular future project or
committnent.
Restricted funds are subjected to restrictions on their expenditure decRarcd.by the donor or thmugh
the tern￿ of an appeaL and fall into one of two sub-classes: restsicted income.fuods or,endowment
funds.

HALIFAX THESPIANS
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENfs (
YEAR ENDED 29 FEBRUARY 2024
ACCOUNTING POLICIES {
Incoming resources
All income is included in the statemcnt of financial activities wben entitlement has passed to the
barity, it is probable thal the ecollomic benefits associated with thc transaction will flow to the
charity and the atnount can be reliably measured. The following specific policies are applied to
particular categories of income-.
income from donations or grants is recognised when ther¢ is cvidencc of entitlement to tbe gift,
receipt is probable and its amount can be tlleasured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical
to measure reliably, in which case ihe Tr"alue is derived from the cost to the donor orthe estimated
resale value. Donated facilities and scrvices are recognised in the accounts when rec¢ived if tbe
value can be reliably measured. No amounts are included for the contribution of general
volunteers.
Resources expended
Expenditure is recognised on an accrnals basis as a liability is incurred. Expenditure includes any
VATwhich cannot be fijlly recovered, and is classified undcrheadings of the statement of financial
activities to which it relates=
expenditure on raising fimds includes the costs of all ￿ndraISing activities, events, non-
charilable trading activities. and the sa]e of donated goods.
expendituro on charitable activities includes all costs incurted by a charity in undertaking
activities that furtlicr its charitable aims for tbe benefit of its bcneficiaries, including tlios¢
support costs and costs relating to the governance of the charity apportioned to charitable
activitics.
other expenditure includes all expenditure that is neither related to raising fimds for the charity
nor part of its cxpcnditt]re on charitable activities.
All costs are ajlocated to expenditure categoTies reflecting the use of the resource. Dircct costs
attributable to a single activÈty are allocated directly to that activity. Shared costs are apportioned
between the activities they contrtbute to on a reasonablc. justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tsngible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accurnulated impaimient losses.

HALIFAX THESPLINS
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (
YEAR ENDED 29 FEBRUARY 21124
ACCOUNTING POLICIES
Depreciation
Depreciation is calculated so &8 to write off the cost or valuation of an asset, Iess its ￿sIdUal value,
over the useful econon]ic life of tbat asset as follows."
Freehold propety
Fixtures & fittings
Equiprnent
Bar & kitchen
2 % straigbt line
10 /0 reducing balancc
Variable rates
IOQ/o reducing balance
Impairnient of fixed assets
A review for indicators of impairn]ent is caJried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the caTrying value exceeds the
recoverabl¢ amounL the a&set is impaired accordingly. Prior impairn]ents are also reviewed for
possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringin8 the
stock to its present location and condition.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic
financial instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at aTnortised cost using the effective interest method.
LIMITED BY GUARANTEE
Halifax Thespians is a company limitedby guarantee and accordingly does not bave a share capital.
Every member of the company undertakes to contribute such amount as may be required not
exceeding £ I to the assets of the cbaritsble company in the event of its being wound up while he
or she is a mernber, or wftthin one year after he or she ceases to be a member.
10

HALIFAX THESPIANS
COMPANY LtMITED BY GUARANTEE
NoT￿s TO THE FINANCIAL STATEMENTS Icontin4ed)
YEAR ENDED 29 FEBRUARY 2024
DONATIONS AND LEGACIES
Unrestricted RestTiCted Total Funds
Funds
Funds
2024
Sundry small donations
Legacies
Members subscriptions
816
28,681
2,313
145
961
28,681
2,313
31,955
31,810
145
Unrestricted
Funds
Restricted Totsl Funds
Funds
2023
Sundry small donations
Legacies
MembeiE subscriptions
1,128
1,128
2.288
2,288
2,288
1,128
3,416
CHARITABLE ACTIVITtES
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bar takings
Box office takings
Programme sales
Front of house sales
Hire of Carlton car park
Hire of Playhouse
Miscellaneous income
26.134
31.401
269
6.858
3,336
23.115
278
26.134
31,401
269
6,858
3,336
23,115
278
32,621
35,136
116
32.621
35,136
7,432
3,038
44,699
1,434
3,038
44,699
1,434
124,476
91,391
91J91
124,476
OTHER TRADKNG ACTivrrIES
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
100 Club
216
216
550
550
INVESTMENT INCOII
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
1,115
1,115
301

HAL￿Ax THEsP￿￿s
COMPANY LIMITED BY GUAIIANTEE
NOTES TO THE FIIYANCIAL STATEMENTS c
YEAR ENDED 29 FEBRUARY 2024
COSTS OF RAISING DONATIONS AND LEGACIES
Unrestricted Total Funds Unreslricted Total Funds
Funds
2024
Funds
2023
Cost of funikraising events
220
220
460
460
10. EXPENDITURE ON CHARITABLE ACTIvfriES BY FUND TYPE
Unrestricted Restricted Total Funds
Funds
Funds
2024
Cost of pioductions
Bar cost of sales
Front of house cost of sales
Cost of hire of playhouse
Support costs
27,592
18.148
3,327
10,932
73.259
27,592
18.148
3,327
10932
133.258
133,258
Unrestricted
Funds
Restsicted Total Funds
Funds
2023
Cost of productions
Bar cost of sales
Front of house cost of sales
Cost of hire of playhouse
Support costs
24,974
17,740
4,162
5,237
58,437
110,550
24.974
17,740
4,162
5,237
59,854
111,967
1,417
1.417
11. EXPETADrruRE ON CHAIiJTABLE AcfiviTIES BY ACTIVITY TYPE
Activities
undertaken
directly Support costs
Totsl funds
2024
Total fund
2023
Cost of productions
Bar cost of sales
Front of house Cost of sales
Cost of hire of playhouse
Governance costs
27,592
18,148
3,327
10,932
70,509
98,101
18,148
3J27
10,932
82,268
17,740
4,162
5,237
2,560
111,967
2,750
73,259
59.999
133258
12

HALIFAX THESPLINS
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FtNANCtAL STATEMENTS CcoAlinu
YEAR ENDED 29 FEBRUARY 2024
12. ANALYSIS OF SUPPORT COSTS
Total 2024 Tota12023
Staff costs
PIemises
Communications and IT
Finance costs
Miscellaneous expenscs
Kepairs dnd maintenance
Insurance
Other oifice costs
Accoiiiitancy fees
Depreciation
Travelling
Professional fees
9.294
11.844
4,977
118
62
21,063
7,119
4,079
2,750
11,825
128
6,498
14,035
4,708
Il6
9,397
7,099
7,134
2,455
7,894
413
105
73259
59.854
13. NET (EXPENDITURE)IINCOME
Net (expcnditure)lincome is stated after chargingl(creditiDg):
2024
2023
Depreciation of tangible fixed assets
Jl,825
7,894
14. INDEPENDENT EXAMINATTON FEES
2024
2023
Fees payable to the independent examiner for.
Independent examination of the financial statements
2,750
2,455
13

HALIFAX THESPIANS
COMPANY LIMITED BY GUARAIWTEE
IYOTES TO THE FINANCIAL STATEMENTS Ccontirymed)
YEAR KNDED 29 FEBRUARY 2024
15. STAFF COSTS
The total staff costs and employee benefits for the reportiDg period are analysed as follows:
2024
2023
Wages and salaries
13J02
11,180
The averdge head count of employees durlng the year was 2 (2023: 2). The average number of full-
time equivalent cmployees during the year is analysed as follows:
2024
No.
2023
Maintenance
Box office
No employee received employee benefits of more than £60.000 during the year (2023: Nil).
16. TRUSTEE REMUNERATION AND EXPENSES
No Temuncration or other benefits from employmentwiththe charity were received by the t￿￿￿s.
No Reimbursetnents for t￿￿tee expenses were made during in the year (2023 - £nil). At the year
end there was a sum of £1,000 included in "Other creditors" that is due to a fornier trustee for
expenses incurred in 2018.
17. TANGIBLE FIXED ASSETS
FTeehold
Fixttwes
property & fillings Equipment
Bar&
kit£hen
Total
Cost
At l Match 2023
Additions
125,900
19,507
235
150,172
15,540
14,606
20,579
310,185
36,354
At 29 February 2024
Depreciation
At l March 2023
Charge for the year
At 29 February 2024
Carrying amount
At 29 Febrllary 2024
At 28 February 2023
125,900
19,742
165.712
35,185
346,539
45,324
2,518
8,194
1,255
126.975
6,397
11,775
1,655
13.430
192,268
11,825
47,842
9.449
133,372
204,093
78,058
80,576
10,293
11.313
32,340
21,755
142,446
23,197
2,831
117,917
14

HALIFAX THESPIANS
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEIIR ENDED 29 FEBRUARY 2024
18. DEBTORS
2024
2023
Trade debtors
Prepaytllents and accrued income
Other debtors
1,039
14,316
2.407
11,059
77
17,762
19. CREDITORS: amounts falling due Ivithin one vear
2024
2023
Accruals and deferred income
Other credito
34,413
1,000
35,413
11,675
1,459
13,134
20. ANALYSIS OF CHARITABLE FUNDS
Unreytricted funds
l Mar 2023
Income Expenditure
Transfets 29 Fcb 2024
GeDcral fi￿dS
Premises enhancement
and expansion
New Lighting Fund
Launch into Future
Theatre
220,352
124.532
(133.478)
211.,406
19,013
20,000
19,013
20,000
1,883
261,248
2,327
2,327
4,210
124.532
(l33.478)
254,629
l Mar 2022
Income Expenditure
Transfers 28 Feb 2023
General fimds
Premises enhancement
ard expansion
New Lighting Fund
LauJ]ch into Future
Theatre
203.747
127.615
(I I 1,010)
220.352
19,013
20.000
19,013
20,000
1,883
1.883
244,643
127.615
(I 11,010)
261,248
15

HALIFAX THESPIANS
COMPANY LIMfTED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS I
YEAR EM)ED 29 FEBRUARY 2024
20. ANALYSIS OF CHARITABLE FUNDS (contsBMalJ
The Premises enhanccmcnt and expansion designated fund relates to monies set asÈde by tbe
trustees to carry out extenthl improvement to the theatre gardens and building.
The Lighting designated fund rclates to tDoney set aside by the trustees to improve tbe theatre
lÈghting systems.
LIFT (Launcb into Future Theatre) is to fi￿d projects to promote and n]odcmise the theatre.
Restricted funds
l Mar 2023
Income Expendi￿re
TTansfers 29 Feb 2024
Playhouse stage trainino
young people's ￿0Up
Bar lighting
Launch into Future
Theatre
Roof repairs
1.133
I,621
,133
1.621
2.327
1.186
(2,32D
145
lJ31
4,085
6267
145
(2,327)
l Mar 2022
Income Expenditure
Transfers 28 Feb 2023
Playhouse slage training
yowig people's group
Bar lighting
Launch into Future
Theatr¢
Roof repairs
1.133
1,996
1,133
1,621
(375)
2,327
1,186
6,267
1,100
1.128
(1,042)
(1,417)
6,556
1,128
Playhouse stage training young people's group- to provide training to people within the theatre.
Bar lighting fund- towards the cost of providing bar lighting.
The fund raising pmgramme, LIFT {Launch into Future Theatre) is continuing, how¢ver the funds
are not for a specific purposes and are designated by the trustees therefore transferred to the
designated fund.
The roof fimd is for a major repair wbich the ITUStees anticipate wiu be required sometime in the
ture.
16

HALIFAX THESPIANS
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS Cwrf
YEAR EM)ED 29 FEBRUARY 2024
21. ANALYSIS OF IYET ASSETS BETWEEN FULYDS
Unrestrictcd Restricted Total Funds
Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than l year
Net assets
142,446
147,596
(35,413)
252,302
142,446
151,681
(35,413)
258,714
4,085
4.085
Unrestricted
Fuiids
Restricted Total Funds
Funds
2023
Tangible f￿¢d assets
Current assets
Creditors Icss than l year
Net assets
117,917
156,465
{13,134)
261,248
117,917
162,732
(13,134)
267,515
6,267
6,267
17

HALIFAX THESPIANS
COMPANY LIMITED BY GUARANTEE
MANAGEMENT INFORMATION
YEAR ENDED 29 FEBRUARY 2024
The following pages do not forni part of the financial statements.
18

HALIFAX THESPIANS
COMPANY LIMITED BY GUARANTEE
DETAILED STATEMENT OF FINIINCIAL ACTIVITIES
YEAR ENDED 29 FEBRUARY 2024
2024
2023
Income and endowments
Donations and legacies
Sundry small donations
Legacies
Members subscriptions
961
28,681
2J13
,128
2,288
31.955
3,416
Charitable activities
Bar takings
Box office tskings
Programme sales
Front of house sales
Hire of Carlton car park
Hire of Playhouse
Miscellaneous illcomc
26.134
31,401
269
6,858
3,336
23.115
278
32,621
35,136
116
7,432
3,038
44,699
1,434
124,476
91 J91
Other trading activities
IDO Club
216
550
Investment income
Bank interest receivable
1,115
301
Total income
124,677
128,743
19-

HALIFAX THESPIANS
COMPANY LIM￿ED BY GUARANTEE
NOTES TO THE DETAILED STATEMENT OF F]NANCtAL A￿IVITIEs Iconlinued)
YEAR ENDED 29 FEBRUARY 2024
2024
2023
Expendfiture
Costs of raising donations and legacies
Club 100 payouts
220
460
Expenditure on tharitsble activities
Bar purchases
Front of house cost of sales
Costs of hiring playhouse
Wages and salaries
Rates and water
Light and heat
Repairs and Maintenance
Bar eXPCDses
Insurance
Premises exp¢nses
Traveling expenses
Legal and professional fees
Telephone
Printing and stationery
Depreciation
Stage expenses
Bank charges
Programmes and scripts
Costume expenses
Royalties
Sunthy expenses
Advertising
Box office services
15,812
3J27
10,932
13J02
1,234
10,610
21,063
2J36
7,119
4,079
128
2,750
2,835
2,142
11,825
2,447
586
2,091
414
6.769
62
7,118
4,277
133,258
17,147
4,162
5,237
11,180
1,846
12,189
9,396
594
7,099
7,134
413
2.560
1,971
2,737
7,894
358
894
139
7,238
116
4,697
3,322
111,967
Total expenditure
133.478
112,427
Net (expendRture)fincome
(8,801)
16,316