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:
-
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
-
�he acco�n�s do no�accord �i�h �hose records; or
-
�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
-
�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:
-
The members ha�e no�req�ired �he chari���o ob�ain an a�di�of i�s acco�n�s for �he �ear in q�es�ion in accordance �i�h sec�ion 476; and
-
The direc�ors ackno�ledge �heir responsibili�ies for compl�ing �i�h �he req�iremen�s of �he Ac��i�h respec� �o acco�n�ing records and �he prepara�ion of acco�n�s.
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 |
R�������� �������� � (3,495) (20,061) (5,496) (9,888) (15,100) (50,545) (54,040) R�������� �������� � - (1,000) (5,340) (6,340) (6,340) |
B��������29 F�������2024 � 2,829 - 4,500 250 2,210 |
|---|---|---|---|---|
| 6,960 | ||||
| 9,789 | ||||
| B��������28 F�������2023 � (281) - 2,310 |
||||
| 2,310 | ||||
| 2,029 |
Page 11
B������E�����T����
N���������F��������S�������������������E����29 F�������2024
12 A������������������������������
| 12 A������������������������������ | |||
|---|---|---|---|
| 2024 C�rren�asse�s C�rren�liabili�ies To�al ne�asse�s 2023 C�rren�asse�s C�rren�liabili�ies To�al ne�asse�s |
U����������� G������ � 3,909 (1,080) 2,829 U����������� G������ � 27 (308) (281) |
R��������� � 6,960 - 6,960 R��������� � 3,082 (772) 2,310 |
T��������� � 10,869 (1,080) |
| 9,789 | |||
| T��������� � 3,109 (1,080) |
|||
| 2,029 |
Page 12