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2024-02-29-accounts

Compan�regis�ra�ion n�mber: 11709561 Chari��regis�ra�ion n�mber: 1187606

B�rnle�Empire Tr�s�

(A compan�limi�ed b�g�aran�ee) Ann�al Repor�and Financial S�a�emen�s for �he Year Ended 29 Febr�ar�2024

KM Char�ered Acco�n�an�s 1s�Floor, Block C The Wharf Manches�er Road B�rnle� Lancashire BB11 1JG

B������E�����T����

C�������

Reference and Adminis�ra�i�e De�ails 1
Tr�s�ees' Repor� 2 �o 4
Independen�E�aminer's Repor� 5
S�a�emen�of Financial Ac�i�i�ies 6
Balance Shee� 7
No�es �o �he Financial S�a�emen�s 8 �o 12

B������E�����T����

R�����������A�������������D������

T������� Miss S Gibson Mrs M K Hirs� Mr S Hogg Mr A H Thomasson S�������� Miss S Gibson C������R�����������N����� 1187606 C������R�����������N����� 11709561 R���������O����� 1s�Floor, Block C The Wharf Manches�er Road B�rnle� Lancashire BB11 1JG I����������E������� KM Char�ered Acco�n�an�s 1s�Floor, Block C The Wharf Manches�er Road B�rnle� Lancashire BB11 1JG B������ Barcla�s Bank 72 S�James S�ree� B�rnle� Lancashire BB11 1NH

Page 1

B������E�����T����

T�������' R�����

The �r�s�ees, �ho are direc�ors for �he p�rposes of compan�la�, presen��he ann�al repor��oge�her �i�h �he financial s�a�emen�s of �he chari�able compan�for �he �ear ended 29 Febr�ar�2024.

O����������������������

P��������������

BET's chari�able p�rposes as se�o��in �he objec�s con�ained in �he go�erning doc�men�are:

(A) �o pro�ec�, preser�e and res�ore for �he benefi�of �he �o�nspeople of B�rnle�in �he co�n��of Lancashire, and of �he na�ion a�large, �he b�ilding kno�n as B�rnle�Empire Thea�re si��a�ed in Co�Lane, B�rnle�, and i�s en�irons, and i�s his�orical, archi�ec��ral and cons�r�c�ional fea��res;

(b) �o promo�e, main�ain, impro�e, assis�and ad�ance p�blic access, apprecia�ion and �nders�anding in �he ar�s incl�ding b��no�limi�ed �o design, archi�ec��re, drama, poe�r�, �he spoken �ord, li�era��re, mime, opera, m�sic, dance, singing, ar�, pho�ograph�and cinema�ograph�;

(c) �o pro�ide facili�ies in �he in�eres�s of social �elfare for recrea�ion and leis�re �ime occ�pa�ion �i�h �he objec�of impro�ing �he condi�ions of life for �he residen�s of B�rnle�and i�s en�irons.

The aims of �he chari��are �o arres��he de�eriora�ion of �he Grade II lis�ed b�ilding kno�n as �he B�rnle� Empire Thea�re, �o res�ore and rep�rpose �he b�ilding for modern da��se and promo�e �he heri�age of o�r �o�n. O�r aims f�ll�reflec��he p�rposes �ha��he chari���as se��p �o f�r�her.

Page 2

B������E�����T����

T�������' R�����

P��������F��������������C��������

The principal f�nding so�rces for �he chari��are b��a�of gran�s and p�blic dona�ions. D�ring �he financial period March 2023 - Febr�ar�2024 �he chari��comple�ed pa�men�s for s�r�e��orks from f�nds �ha��ere carried o�er from 2022 a�arded �hro�gh �he Archi�ec��ral Heri�age F�nd �pon comple�ion of �orks.

B�rnle�Pendle & Rossendale CVS appro�ed a gran��hro�gh �he UK Shared Prosperi��F�nd �o enable s�abilisa�ion �orks incl�ding:

Replaced door �o enable safe and sec�re access for con�rac�ors and a��horised access. S�age Ho�se en�ironmen�al clean and remo�al of s�spended grid hanging o�er �he s�age �o enable f�r�her s�abilisa�ion �orks.

Ceiling ne��ing main�enance �i�hin �he a�di�ori�m. The ins�alla�ion of a 10-me�re-long co�ered �alk�a��o enable safe p�blic access. S�air�ell cleared o���i�h block�ork sec�ri��.

Essen�ial roof and g���er main�enance �i�h assessmen��o inform condi�ion and f���re �orks.

Thea�res Tr�s�a�arded a gran��hro�gh �he Resilien�Thea�res: Resilien�Comm�ni�ies Gran�Programme �o s�ppor�a condi�ion repor�and 3D laser scan s�r�e�b�J�bb Cle�s of �he S�age Ho�se area. Whils�on si�e J�bb Cle�s �en�abo�e and be�ond �o �op �p s�r�e�informa�ion from o�her areas of �he b�ilding o��side of �he ini�iall�req�ired S�age Ho�se area a�no e��ra cos��o BET. Gran�f�nds also s�ppor�ed open da�heal�h and safe��checks, and Heri�age Tr�s�Ne��ork membership. Gran�f�nded legal �orks ha�e rolled o�er in�o 2024.

Af�er safe��meas�res had been p��in�o place and �i�h �he s�ppor�of gran�f�nders CVS and Thea�res Tr�s�, �he B�rnle�Empire �as open for a shor�r�n of �er�s�ccessf�l Heri�age Open Da�s and gained local, regional and na�ional press co�erage d�e �o high demand and i�s grea�s�ccess. B�rnle�Empire Tr�s�also ran a s�ccessf�l online f�ndraising campaign �o raise f�nds �o�ard �he s�age ho�se roof d�ring open da�s.

The S�ocks Masse�Beq�es�F�nd a�arded a gran��o replace and s�abilise �he fence s�rro�nding �he o��side of �he b�ilding.

The Tr�s�s�bmi��ed a s�ccessf�l e�pression of in�eres��o �he Comm�ni��O�nership F�nd and �en�on �o be s�ccessf�ll�a�arded a gran�b�Locali���hro�gh �he Comm�ni��O�nership F�nd S�ppor�Programme. This gran�co�ered s�r�e�ors, an independen��al�a�ion, �iabili��s��d�and legal ad�ice �o enable BET �o inform and de�elop a gran�applica�ion �o e�pand on�o �he high s�ree��hro�gh �he Comm�ni��O�nership F�nd. Gran� f�nded legal �orks ha�e rolled o�er in�o 2024.

Unfor��na�el�BET had an �ns�ccessf�l His�oric England gran�applica�ion for roof �orks a��he beginning of 2024 b��are con�in�ing �o �ork �o�ards s�abilising �he s�age ho�se in line �i�h �he long �erm �ision of a res�ored and re�sed B�rnle�Empire.

S�abilisa�ion �orks are ongoing and �he B�rnle�Empire Tr�s�con�in�e �o raise �he profile of �he �en�e and �ork �o bring �he his�oric b�ilding back in�o �se.

Page 3

B������E�����T����

T�������' R�����

FINANCIAL RE�IE�

F����������������

A��he period end �he chari��had �nres�ric�ed reser�es of �2,829. The chari��is relian�on f�nding so�rces for i�s major cos�s and a��his s�age in i�s e�is�ence a �arge�reser�e has no�been se�.

STRUCTURE, GO�ERNANCE AND MANAGEMENT

G����������������

B�rnle�Empire Tr�s�(BET) is a chari�able compan�limi�ed b�g�aran�ee, incorpora�ed on 4�h December 2018 and regis�ered as a chari��on 27 Jan�ar�2020. The compan��as es�ablished �nder a Memorand�m of Associa�ion �hich es�ablished �he objec�s and po�ers of �he chari�able compan�and is go�erned �nder i�s Ar�icles of Associa�ion. In �he e�en�of �he compan�being �o�nd �p members are req�ired �o con�rib��e an amo�n�no�e�ceeding �1.

R�������������������������������������

The direc�ors of �he compan�are also chari���r�s�ees for �he p�rposes of chari��la�and �nder �he compan�'s Ar�icles are kno�n as Board Tr�s�ees. Under �he req�iremen�s of �he Memorand�m and Ar�icles of Associa�ion �he members of �he Board of Tr�s�ees are elec�ed �o ser�e for a period of fo�r �ears af�er �hich �he�ma�be re-elec�ed.

All members gi�e �heir �ime �ol�n�aril�and recei�ed no benefi�s from �he chari���i�h �he e�cep�ion of reimb�rsemen�of e�penses inc�rred.

R�������������

The �r�s�ees ha�e iden�ified and re�ie�ed �he risks �o �hich �he chari��is e�posed and are ens�ring appropria�e con�rols are in place �o pro�ide reasonable ass�rance agains��hem.

S�������������������������������

This repor�has been prepared in accordance �i�h �he small companies regime �nder �he Companies Ac�2006.

The ann�al repor��as appro�ed b��he �r�s�ees of �he chari��on 22 No�ember 2024 and signed on i�s behalf b�:

......................................... Mr A H Thomasson Tr�s�ee

Page 4

B������E�����T����

I����������E�������'�R��������������������B������E�����T����('��� C������')

I repor��o �he chari���r�s�ees on m�e�amina�ion of �he acco�n�s of �he Compan�for �he �ear ended 29 Febr�ar�2024.

R�������������������������������

As �he chari���s �r�s�ees of �he Compan�(and also i�s direc�ors for �he p�rposes of compan�la�) �o�are responsible for �he prepara�ion of �he acco�n�s in accordance �i�h �he req�iremen�s of �he Companies Ac�2006 (��he 2006 Ac��).

Ha�ing sa�isfied m�self �ha��he acco�n�s of �he Compan�are no�req�ired �o be a�di�ed �nder Par�16 of �he 2006 Ac�and are eligible for independen�e�amina�ion, I repor�in respec�of m�e�amina�ion of �o�r chari���s acco�n�s as carried o���nder sec�ion 145 of �he Chari�ies Ac�2011 (��he 2011 Ac��). In carr�ing o��m� e�amina�ion I ha�e follo�ed �he Direc�ions gi�en b��he Chari��Commission �nder sec�ion 145(5)(b) of �he 2011 Ac�.

I�����������������������������

I ha�e comple�ed m�e�amina�ion. I confirm �ha�no ma��ers ha�e come �o m�a��en�ion in connec�ion �i�h �he e�amina�ion gi�ing me ca�se �o belie�e:

  1. acco�n�ing records �ere no�kep�in respec�of B�rnle�Empire Tr�s�as req�ired b�sec�ion 386 of �he 2006 Ac�; or

  2. �he acco�n�s do no�accord �i�h �hose records; or

  3. �he acco�n�s do no�compl��i�h �he acco�n�ing req�iremen�s of sec�ion 396 of �he 2006 Ac�o�her �han an�req�iremen��ha��he acco�n�s gi�e a ��r�e and fair �ie�' �hich is no�a ma��er considered as par�of an independen�e�amina�ion; or

  4. �he acco�n�s ha�e no�been prepared in accordance �i�h �he me�hods and principles of �he S�a�emen�of Recommended Prac�ice for acco�n�ing and repor�ing b�chari�ies [applicable �o chari�ies preparing �heir acco�n�s in accordance �i�h �he Financial Repor�ing S�andard applicable in �he UK and Rep�blic of Ireland (FRS 102)].

I ha�e no concerns and ha�e come across no o�her ma��ers in connec�ion �i�h �he e�amina�ion �o �hich a��en�ion sho�ld be dra�n in �his repor�in order �o enable a proper �nders�anding of �he acco�n�s �o be reached.

...................................... M R Hea�on FCCA FCIE DChA KM 1s�Floor, Block C The Wharf Manches�er Road B�rnle� Lancashire BB11 1JG

22 No�ember 2024

Page 5

The f�nds breakdo�n for 2023 is sho�n in no�e 11. All of �he chari��'s ac�i�i�ies deri�e from con�in�ing opera�ions d�ring �he abo�e ��o periods. To�al f�nds carried for�ard
11
2,829
6,960
9,789
(281)
2,310
To�al f�nds bro�gh�for�ard
(281)
2,310
2,029
(308)
7,650
R�������������������� Ne�mo�emen�in f�nds
3,110
4,650
7,760
27
(5,340)
Ne�income/(e�pendi��re)
3,110
4,650
7,760
27
(5,340)
To�al e�pendi��re
(3,495)
(50,545)
(54,040)
-
(6,340)
Chari�able ac�i�i�ies
5
(3,495)
(50,545)
(54,040)
-
(6,340)
E������������: To�al income
6,605
55,195
61,800
27
1,000
Chari�able ac�i�i�ies
4
-
55,195
55,195
-
1,000
Dona�ions
3
6,605
-
6,605
27
-
I���������: N���




U�����������
R���������
2024
U�����������
R���������
T���� (I��������I��������E����������A���������S����������T����R���������G�������L�����) S����������F��������A�������������������E����29 F�������2024 B������E�����T����
2,029 7,342 (5,313) (5,313) (6,340) (6,340) 1,027 1,000 27 2023 T����

B������E�����T����

(R�����������������: 11709561) B������S��������29 F�������2024

N���
C������������
Cash a�bank and in hand
C��������: A�����������������������������
10
N��������
F����������������:
R��������������������
Res�ric�ed f�nds
U����������������������
Unres�ric�ed f�nds
T���������
11
2024

10,869
(1,080)
9,789
6,960
2,829
9,789
2023

3,109
(1,080)
2,029
2,310
(281)
2,029

For �he financial �ear ending 29 Febr�ar�2024 �he chari���as en�i�led �o e�emp�ion from a�di��nder sec�ion 477 of �he Companies Ac�2006 rela�ing �o small companies.

Direc�ors' responsibili�ies:

These financial s�a�emen�s ha�e been prepared in accordance �i�h �he special pro�isions rela�ing �o companies s�bjec��o �he small companies regime �i�hin Par�15 of �he Companies Ac�2006.

The financial s�a�emen�s on pages 6 �o 12 �ere appro�ed b��he �r�s�ees, and a��horised for iss�e on 22 No�ember 2024 and signed on �heir behalf b�:

......................................... Mr A H Thomasson Tr�s�ee

The no�es on pages 8 �o 12 form an in�egral par�of �hese financial s�a�emen�s. Page 7

B������E�����T����

N���������F��������S�������������������E����29 F�������2024

1 C������������

The chari��is limi�ed b�g�aran�ee, incorpora�ed in , and conseq�en�l�does no�ha�e share capi�al. Each of �he �r�s�ees is liable �o con�rib��e an amo�n�no�e�ceeding �1 �o�ards �he asse�s of �he chari��in �he e�en�of liq�ida�ion.

The address of i�s regis�ered office is: 1s�Floor, Block C The Wharf Manches�er Road B�rnle� Lancashire BB11 1JG

These financial s�a�emen�s �ere a��horised for iss�e b��he �r�s�ees on 22 No�ember 2024.

2 A�����������������

S��������������������������������������������������������������

The principal acco�n�ing policies applied in �he prepara�ion of �hese financial s�a�emen�s are se�o��belo�. These policies ha�e been consis�en�l�applied �o all �he �ears presen�ed, �nless o�her�ise s�a�ed.

S��������������������

The financial s�a�emen�s ha�e been prepared in accordance �i�h Acco�n�ing and Repor�ing b�Chari�ies: S�a�emen�of Recommended Prac�ice (applicable �o chari�ies preparing �heir acco�n�s in accordance �i�h �he Financial Repor�ing S�andard applicable in �he UK and Rep�blic of Ireland (FRS 102)) (iss�ed in Oc�ober 2019) - (Chari�ies SORP (FRS 102)), �he Financial Repor�ing S�andard applicable in �he UK and Rep�blic of Ireland (FRS 102) and �he Companies Ac�2006.

B�����������������

B�rnle�Empire Tr�s�mee�s �he defini�ion of a p�blic benefi�en�i���nder FRS 102. Asse�s and liabili�ies are ini�iall�recognised a�his�orical cos�or �ransac�ion �al�e �nless o�her�ise s�a�ed in �he rele�an�acco�n�ing polic�no�es.

G�����������

The �r�s�ees consider �ha��here are no ma�erial �ncer�ain�ies abo���he chari��'s abili���o con�in�e as a going concern nor an�significan�areas of �ncer�ain���ha�affec��he carr�ing �al�e of asse�s held b��he chari��.

E���������������������������������������

I�����

All income is recognised once �he chari��has en�i�lemen��o �he income, i�is probable �ha��he income �ill be recei�ed and �he amo�n�of �he income recei�able can be meas�red reliabl�.

E����������

All e�pendi��re is recognised once �here is a legal or cons�r�c�i�e obliga�ion �o �ha�e�pendi��re, i�is probable se��lemen�is req�ired and �he amo�n�can be meas�red reliabl�.

Page 8

B������E�����T����

N���������F��������S�������������������E����29 F�������2024

C�������������������

Chari�able e�pendi��re comprises �hose cos�s inc�rred b��he chari��in �he deli�er�of i�s ac�i�i�ies. I�incl�des bo�h cos�s �ha�can be alloca�ed direc�l��o s�ch ac�i�i�ies and �hose cos�s of an indirec�na��re necessar��o s�ppor��hem.

G��������������

These incl�de �he cos�s a��rib��able �o �he chari���s compliance �i�h cons�i���ional and s�a���or�req�iremen�s.

T�������

The chari��is considered �o pass �he �es�s se�o��in Paragraph 1 Sched�le 6 of �he Finance Ac�2010 and �herefore i�mee�s �he defini�ion of a chari�able compan�for UK corpora�ion �a�p�rposes. Accordingl�, �he chari��is po�en�iall�e�emp�from �a�a�ion in respec�of income or capi�al gains recei�ed �i�hin ca�egories co�ered b�Chap�er 3 Par�11 of �he Corpora�ion Ta�Ac�2010 or Sec�ion 256 of �he Ta�a�ion of Chargeable Gains Ac�1992, �o �he e��en��ha�s�ch income or gains are applied e�cl�si�el��o chari�able p�rposes.

F������������

Unres�ric�ed income f�nds are general f�nds �ha�are a�ailable for �se a��he �r�s�ees discre�ion in f�r�herance of �he objec�i�es of �he chari��.

Res�ric�ed income f�nds are �hose dona�ed for �se in a par�ic�lar area or for specific p�rposes, �he �se of �hich is res�ric�ed �o �ha�area or p�rpose.

3 I������������������

Dona�ions
4
I�����������������������������
Thea�re reno�a�ion
U�����������
G������

6,605
R���������

55,195
T����
2024

6,605
T����
2024

55,195
T����
2023

27
T����
2023

1,000

Page 9

B������E�����T����

N���������F��������S�������������������E����29 F�������2024

5 E��������������������������������

Thea�re reno�a�ion
Go�ernance cos�s
U�����������
G������

2,415
1,080
3,495
R���������

50,545
-
50,545
T����
2024

52,960
1,080
54,040
T����
2023

5,200
1,140
6,340

In addi�ion �o �he e�pendi��re anal�sed abo�e, �here are also go�ernance cos�s of �1,080 (2023 - �1,140) �hich rela�e direc�l��o chari�able ac�i�i�ies. See no�e for f�r�her de�ails.

6 R�����������������������

There �ere no rela�ed par���ransac�ions in �he �ear.

7 I������������������'�������������

E�amina�ion of �he financial s�a�emen�s 2024

1,080
2023

1,140

8 T�������

The chari��is a regis�ered chari��and is �herefore e�emp�from �a�a�ion.

9 T������������������������������

No �r�s�ees, nor an�persons connec�ed �i�h �hem, ha�e recei�ed an�rem�nera�ion from �he chari��d�ring �he �ear.

No �r�s�ees ha�e recei�ed an�reimb�rsed e�penses or an�o�her benefi�s from �he chari��d�ring �he �ear.

10 C��������: ������������������������������

Accr�als 2024

1,080
2023

1,080

Page 10

B������E�����T����

N���������F��������S�������������������E����29 F�������2024

11 F����

U�����������
General f�nd
R���������
Shared Prosperi��F�nd
Locali��F�nds
Thea�res Tr�s�
His�oric England
T���������
U�����������
General f�nd
R���������
Thea�res Tr�s�
His�oric England
T���������
B��������1
M����2023

(281)
-
-
-
2,310
2,310
2,029
B��������1
M����2022

(308)
-
7,650
7,650
7,342
I�������
���������

6,605
20,061
9,996
10,138
15,000
55,195
61,800
I�������
���������

27
1,000
-
1,000
1,027
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(3,495)
(20,061)
(5,496)
(9,888)
(15,100)
(50,545)
(54,040)
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(1,000)
(5,340)
(6,340)
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4,500
250
2,210
6,960
9,789
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(281)
-
2,310
2,310
2,029

Page 11

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2023
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3,909
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(308)
(281)
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6,960
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6,960
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3,082
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2,310
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10,869
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9,789
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3,109
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2,029

Page 12