REGISTERED COMPANY NUMBER: 00410481 (Engknml and Wales) IIEGISTERED CHARrry NVMBER: 208710 ELTHAM LTfTLE THEATRE LIm[D UNAL, rrED FIYANCIAL STATE.MENrs FOR TBE YEAJi EryDED 31 JULY 2424 Lygon H(M Brnmley Kent BRI 3RA
COhTENIS OF THE FLNANCLIL sfATEMEhTS for theYr emded 31 Jwty 2924 Page Ident ex4mixerf$ rqy)rt Baixnct yheet 6 10 7 8 to 15
ELTHAM LrrrLETHEATRE LIMllED (REGISTERED NUMBER: IMH11481)
TRI'sfEEg REPORT
forthe ye#r exded 31 2024
The trust¢¢s ar¢ aly) diT#tors of the charity for the pwrMK5 of the ComyaDie5 Acl 26, present their rerKTrrt with
th¢ fJnan¢ial stttemetts of the Charity" for the year a)d¢d 31 July 2024. The bwtets haTrK atyed the pVisIOnS of
Accounting and R2Wting by Chatiti¢s: Statejnert of PTaLic¢ applithl¢ to ¢hariti¢5 preparing their
counts in &cordaDce wtth the FiDanci21 R4 sknthrd applicable ill the UK 8rMI Republic of IrelaTMI (FRS 102)
{effectiv¢ l January 20191.
Objectiyes &Dd ai
ThepurN)ses of the elwity are a5 folk)ws"
. Provi(bng a ho fv the arts of the Ilrt musio the cittma and Y tognate of allied art% to Make thes¢
avadabletothe public dIts deve the Lidknral welfare orth¢C(Mnm)ty.
. Maintaining tILe veThue aThJ providing fxiliti¢s forthe theatri K80fpr[thc
Swific4ntartivitK8
The charity ulthrtkn vtriows activities in order b) raise wjd7tia1 incotne kn keep ticket prices ID a
JIJ orderto achi¢v¢th¢objectiv¢s ofibecbrity the tr Ive trnpknycdthe folk)WiDg strategie
- prcscnting a range of in-ho£ prlL%S wbich can b¢ ¢npyed by tKV]]aton of the commwity.
- offering OPPOFbJniti&g forpeoplcto gct involved with theatre as Volte¢[S inawJerdTrgc of activities
. making the datre available to other the4triL] organisations a hite charg4 which aiknvs os$LtIal rnaiThtenaDce of
th¢theatre.
lknugh our strate8i¢S w¢ endeavow lo encow all w[thI loc41 Lwmu]Lity to take ptrt in ond bemefit from
tivities.
PuNie nefft
In r¢viewing our obj1ve$ for the LX]rrtnt yf4r the have consideTed th¢ ajarity C
ELTHAM LtTfLETIIEATRE LIMrrED (REGIStEIiED NUMBEIL. IMJ411M81) TRIISTEES REPORT fi>r the year ended 31 Juty 2024 STRU(TUR& GOVERNANCE AND MANAGEMENT GOverningdellt Eltham Litde Theatre Limited is a o)mwJy Limited by GMantee (company wmkr 410481) and a registered chlty (chwity number 208710}. The COmpY illCOEWfdled on 14 May 1946 undEr a MeDIDr&ndum of Assooatitsn which estsblish¢d th¢ objects and wwers of the ¢harithble comwiy a1 is goTrtrrtd its Article5 of Aswiion, amellded 2? Julle 1949. 20 June 198& 23 (ktob2(K). 24 S¢MwDb¢r ana3 (k#)b 2005. Rttruitnient and apwintmeTrt Of new tnLrfe The directors of the clwitabl¢ WpallY ckn awiv) are its ttlet$ frx the of C11ty law and atE ]tsented by the Chairman, TrawreT Secretsry of the of man2gemenL As set oirt in the Articles of As8ociatioJL if ther¢ is at wy time a in the memblp a new nKmttt may Ix apinted by the membus in a Oryani5alioDal strutthre The Charity's ix)8Ni of maTMgemt is ojrrendy made up of 9 rnernbu5 wkn mea regUl]Y and att resp)Jsible for iding the strategic tM)li¢y and di110 ofth¢ dw. Th¢r¢ is a s¢heme of d¢leWon in place whueby the day tt) &y resIlbIlIty for the •Jd th¢ responsibility for ensurin8 the k>ng term ObjeiVeS ar¢ m¢t rests with the Chairnw TreasuErrand Seaytwy. InducliDn traini of Dew trnste¢s Most new rnembeTS of the IK)ard of are alreaty familiar with the wThk of the clmrity. havin8 be involved with it for a nymEer of years. They al a s]Th training sek%ion whereby they are famil1lSl witi. the oblwioDs of the Ex>ard of maTeML main thounents s¢t the otwional framework of the charity including the memorandum articl< the GUTreth financial w5ttiOD aT¥J fun]re p]8Ds aT¥Jd>j&*ives. RexisteredCompDy llumber O(Ml(M81 (Ethgland aNI Wales) R¢gist¢redCh%rity Dwllber 208710 steredofflee Wythfiejd Road Eltham London SE9 5TG Mrs J M Sims R£tircd {rc5i8ned 15.1124) C Wil]iatns Educationalist {resiglled 20.1123) J F Goodwin R¢tired JE Shepherd Retired {apw>inted 20.1023) D R Ba)rfTh)t (apinted 15.11 ?J} Company Seurtary l E Shqjherd In&peDdent EXSMer Paul Allan BSocScFCA Berringers LIP CharteJEd AccountsDts Lygon HoLLqe 50 London Road Bromley Kenl BRI 3RA
ELTHAM LTfiLE TIIEATRE LIMrrED (RECISTERED NUMBER: flMIIM81) TRUSTEFN REPORT for theyerendEd 31 July 2024 REFERENCE AND ADMINISllUTIVE DETAILS Members of Board of Mxwgeinent ast31 Juty21)24 Jsi Shepherd Goodwin D Hinchley-Robsc D Bareft Pmat C Williams S Chawatt Chair SEcrdary TreaSur A Hutchit)son This reF¥)rt been preprd in with the 3Mal ptovisKxts of Part 15 of the Companies Act 2006 rdating to Stnallcomp2Thies. Approved by ortsofthe IM)ardof tn]steeson 27 Decatlbff 2024 a[KiSi¢0 on its behalf by: D RBaTefryrt.Tn
INDEPENDENf EXAMtNER'S REPORT TO ThE TRUSTEES OF Indelentexll1W'j report to the tnts1 of EIth L1llkThtre LAmilod fthec0mY? I rew)rtto th¢ dwity ttE5 on rny examinkn xcowits of the G)tnwiYfortheYearc 313llty 2024. Ruy)Mibllitle8 and b&4iy of rep)rt As the chatity's In of the comp (aThJ alw it5 direL%or5 for th2 PUEtA)sts rif comwiy law} you are reswbnsibl¢ for thepttparation ofthe accounts in a(x¢¢ with th¢wtremeDtsofthe cpanIcS Ad20061'the 2(M)6 Act). Hamng satisfioj myself thtt the XLY)unts of th¢ Companv are Th)t requiThl to k audited UDder Part 16 of the 21KI6 Act aThJ e eligible for independeni examinatio]L I rEPJrt ill re5peit of my eMinln of yow charity's accoiuits &$ catTi out unikr Section 145 of the chtieS Act 2011 (Ihe 2011 Aa.). In caTrying out my mination I hav¢ followed the Directions given by th¢ Charity CoMti10M undcr SectÉon l45(5}{b) ofthe 2011 A¢L Independent MIner'S stalqnent I have mpled my exanNnati(ML l o)nfim) that matlU5 baye (x)me k> my atrenlion in conneclion with the examination giving me cause to believe: a)Unting ree4)r¢I8re rnt kept in resIorthe as requirEd by S&ion 386 ofthe 2 A¢ or the acgounts do not &cordwith those rc£ord5" ( the xcounts th) w¢ cmpty with the £(MlIng Yequlrnl of SedM>n 396 of the 2 Act oth¢r than any Tequitvnetrt that the )Unts giye a aThl fair view whid) is not a rnter eonsidered of an independent exwAinatiOD" or the ac<ounts b&ve not be¢n preped in xcordw)c¢ wtth the TnetlKy15 and prtnciples of th¢ Stalement of RecOMrttd PTr¢ti¢e for &coulltiDg a[ rewrting by c1wit1 lapplKabl¢ lo Charities pirp4ring their acuwDts in accordance wtththe Finallcial Rewliiig S¢andd a]iCabk ill tbe LXaDd lieb]i¢ of llr¢ld (FRS 102)). I have no atwj bave Lx¢ across tKp other matters in c(M]neth wtth tk &Y2mtDalion trj which attetrrion should drawi in this JE1 in ordw to enable a pr(w of the be Thche Paul Aitan BSo¢ScFCA B¢tringersLLP ChafteJEd AcLzulllaT Lygon House 50 Lontknk R(Ad Bn)mley Kent BRI 3RA 27 Deeelnkn 2024
ELTHAM LrrrLE THEAThE LIMITED SrATEmE OF nliANCIAI. ACllVmES CORPORATING AN LYCO.ME AND EXPF.NDITITrE ACCOUNr) rortheye4reMled 31 2024 2(124 Totsl funds 2023 Total fiLDds fuDd INCOME AIYD ENIX)WMENfs FROM DonatiotLS and legacies 10,521 ChArit%bk •ctivitl&8 Subscriptions Charitable artivities 3.185 J3UIS 3,185 133i15 2J90 118.147 bertrillg activiti&s Investment income sy) 36589 1.012 177J 1770iNI 168,659 ExpEriDTruRE ON Ch9ritsble xrtivities Chgfitabk activities 112J56 li 94,694 64,721 Totsl 159,415 INCOMFJ(EXPENDTfuRE) (Iw} (Iw) 9,244 IIEcof4cILIATION OF VUNDS Total funds bJDughtforward la 1231.621 TOTAL FUNDS CARRIED FORWARD IAVJw2 1239JIy2 1240.865 Page 5
ELTHLM lir ThEATRE LIMrfED (REGisfERED NUMBER: 10481) BALANCE SHErr 31 Juty 2024 2023 Total FJXED ASSETS Tangible assets 13 IM7.153 Lll87J53 1.118.736 14 15 16 1.131 990 15.488 118,918 Debtors Cash at bank and in halkl 9,428 1SV23 135.396 CREDITORS Amounts failing du¢withinoneyear 17 (IU33) (12W3) (13,267) NET CURRENf ASSETS 15U49 R51149 121129 IWO02 J239J 1240.865 NET A&SE15 lJJ9a•2 1239J02 1240,865 FufiDS 18 1239a02 1240,865 T(yfAL FUNDS 1239J02 1240.865 Th¢ tharttabl¢ o)mpany is till tt> exemption from 1¢ u[KI Sxon 477 of the Comp8mies Ad 2006 for the year dcd 31 Ju]y 2024. The mtmbcrs btve not required the elm1p8 to oltiin an alIt of its fitwKial sttatcmts for year ended 31 July 2024 in accordw with Se(aion 476 ofthe Comrthies A(t 2(K Th¢tnL%tee5 knOwledge lheirTcSJsIbl1IIieS (a) ensuring that the ¢haritable keeps cOunti[ rth that c(mply with SeLaK)ns 386 and 387 of the Cotnpanies Ad 2 and Ib) prEillg GI1a1 staknnats hich give a ttue Ij fair view of the sie of affaits of the cbtiTtt8ble company as at tk end Df cach financtal year and of its Surp1 or deficit for eath fIfi¢JaI year itt e0rdance with the quirements of Section5 394 aTKI 395 and which (rtberwise comply wÈth the re4uiretDe4ts of the G)mpanies Act 2006 r¢IlgI0 finon¢i81 SthtrMen so far &$ appli&ile to ts elwitable ¢ornpany.
ELTHAM LITTh THEATRE LIMrrED (REGisf£RED NLMBER: M4J0481) BALANCE SHEET. cOAth¢d 31 Juty2024 subiectto sthall ¢¥)mpanies g]e. The financial 5tatetnents were approved lry th Bwd of TnLts authLwi*l for i4ue i>n 27 DeCernr 2024 at]d Were55don its Eehalf by.. D RBaTefoot. Trustee
NiyfES TO THE FLyAfCIALsfATEMET forthe year ended 31 JBIV 2024 ACCOUiYTING POLICIFS Basls •)f prepaTingthe fi¢1[ ststements The financial statrmffljts of the charitabl¢ 0)MpY. which is a wb]ic lrnefft ffltity unthr FRS 101 bave beo) prepared in cOrdanCe with Charities SORP IFRS 102) 'Ac4xMJntillg and Reporting by Charities". Ststement of Reconmded Pr&tiee atf)licable to charities prepari] th¢ir acwnts in ¥WTYJance with the Financial Rew)rting Statmkn applicable in the UK aml Republi¢ of (FRS 102} (efftiv¢ l January 2019),, Finamcial RqM)rtuw StsDdaryi 102 Tr Financial Rtrx)rting sdard applirabl¢ in the UK and Republic of Ireld, and the Companies Act 2(M)6. Th¢ fina181 stsrements have been prepared undef the historical cost Critical actounling jULemeDts a#d key ofe5timattOn untr11ty In the application of the charitys w)ullliIig wJlici¢% TnL4¢¢s a Nui1 to make judgements, estimates and &85umplions alrt the earrying 8mouDt of as5ds atld lÈabilities that are not readily appamit from oth sour. The tstitnat¢s a]d a&so¢iatrd a4mpli0nS are basa on the hi5tDTical cxperiakce and other fa¢tors that Th¢ estimates attd underlying assum105 are Tev1 on an ongoing basi& Revisions to aceoutiting estimates are recognised in the kxrityj itt which the eslimatr is revis•J where the revision affects only that perio or in tbe peri ofrevision alld futse w(¢Mls where the revis aff¢¢ts currrytt and firture lod5. Income All ineomc is rco)gnigfyl io the Statement of FIn¢la1 Activiti&s onr£ the charity h&% elltitJemeDt to the fillth, it is probable ththe inc¢11] be received alldtheaMOu call be Measu reliabty. Going eon¢e Th¢ tn]ste¢s have reasonable giving ¢thideratIOn ts) th¢ Nyyldwide ¢w0navin wNJemic (COVID 19A that tbe charity has adequate res(WCts to a)ntinu¢ for 1he f(4eseeable fijtsjre. The clwtty th¢r¢fore Expelldiéu Liabilities are recolS¢d &4 ex[t Ls SCrf)ll 35 the is a legal OT COtTrV¢ obligalion wmmifftng the tharity kn that expetMlitw4 it is probable that a trznsfer of m)Mic bEnefits will bE required in settlem¢nt and the anount of the obligation LXD be measured reliably. ExTLYJditurc is account&1 for on ac(zua]s ba515 aj ha5 been clwifiql under heath.ngs that a8gre8e ajl iTht lad kn the ¢Agory. Where costs cannot b¢ directly atthbutd tt) particu]ar IK4dings they have kn 811(thI kn xtiviiies on a basls thtsistent with the use of Tangible red Sets Dqxeciatson is providoj at the following res to wrik off each asset ¢)v¢r its estimated usefu] fe. FTeehold protxrty Strwght line ovtt 50ye4rs Iln6. 2(PAon c05t 7.5¥J/tyoll T¢ducingbalance 75%onreAILKillg kAlwe Plant and machinery Fixtiwes and fittin8S Stocks valued at the lowex of Lx aThJ T*t ft81isable valu4 after maknng dut allowance for ob501Ete alld slow moving items. TAixthll Fund atcounting ReStried filluls caD oDly be for rt%triLard pur 7Witllltt the objerts of the Lthrity. R¢strictKID5 8risewh¢n $Ified by the 1k)r)rorWhell fuDds are raised forolarICstrl [W¢s.
NufFS TO THE FINANCIAL sfATEMENIS.eothlled for the year eDded31 Juty 2024 ACCOUNtLYG POLICIES. comÉiDued Fwid aCtnt¥ Further explanation ofthe nabjre andsMuseOfch fillxl 15 inchmted in the tr5t0 the finaurÉal Stttents. DONATtONS LEGACILS 2024 2023 628 10,521 2023 36ffj90 36589 2024 2tr23 1,012 2023 Adiviry Subsuiptiotts Charitable aaiviti CharitableAlV[tsCs Other income The4treprc¥JudioJL% Othtr itK%)me 3,185 157J81 6fi434 2Jg) 61217 55,930 137JIINb 120537 Costs Clwitsble acttvi 112J56 continueLI..
NOTES TO THE Fir1)CIAL SfATEMEfl5. ¢tinUed fortheyexreTrknl 31 July 21)24 suppoKr COSTS Totals A7 63 &023 28J75 Supp(t C(ts. included in the are a5 follows: MaDweiit 2024 2023 Totsl tivilies Insurance & liceTrses Postag¢ Ststiortary & Phone Sundrie8 Tt1 & sub5iStence I532 10295 283 186 17ffj89 14741 2023 Tothl pendoj tiviti¢5 L752 GovernanL ethts 2024 2023 Total activiti¢s exrkndgl AccoLDttaucy atKI lega] fees 8023 9.135 OTHER 21124 37132 28J75 38.093 26.628 Support Costs 66207 64,721 Page 10
NOTFSII) THE FIliNCIAL sfATF.MEffi5.comtinued foythe yer ended 31 Juty 21124 PITT INCOMFJ(EXPKNDfTURE) Net intomtl(txtaittwe) is stattd aftwcawgll]gI(CfEdng1. 2024 Depreciation. owned 37433 38.095 10. TRUSTEES, REMUNERATIOL¥ AND BENEFfTS There w¢re no trtte& reMUnein (K Oth bcth kn the year 31 July 2024 )r for the year ended 31 July2023. ' There were no tnL%Éees' expetLses forth¢yaj 31 July2024 wforthe yeareT¥11 31 July 2023. STAFF COSTS ii. 2024 2023 Wagesand sal&ies 13J77 10,661 13J77 10.661 The averngc rnonthly nwnberof emplDye¢S durill8thE y¢arw& &$ foliowK 21ll4 2023 Administrntion No¢mployees received emoluments ex¢w of ffj).(WXJ. Total runds fi]nd INCOME AIYD ENLX)WMENfs FROM DonatÈons alld legacies 10521 10,521 Cb8ritable aetivttits Subscriptions Charitabk tiYities 9) 11&147 23 118,147 Other traditig activtties 36.589 1.012 36589 1,012 Tot*1 161659 168,659 EXPF.f4DITURE ON Cha)4table activits ct)aTitrbleartivities 91,694 94.694 61.721 64,721 Totsl 159.415 159,415 continued...
ror the year ended 31 Juty 2024 11 COMPARATIVES FOR THE sfATEMENfoF FINthCIAL ACllvI. tODtlTrued NETINCOME 9244 9,244 RECOP4CILIATtON OF FUNDS Total futmts fonvard 1231.621 1231,621 TOTAL FtJNDS CARIUED FORWARD 1240.865 1.240,865 13. TANGIBLE TrIXED E73 lrnprovem¢nts Freehokl Plant axl At l August 20 AdditiotL VATadjustttLent 1231L151 (Q755) 135 At31 Ju]y 2024 4SIIIIO 1323946 133219 DEPRECIATION At l August 2023 Cha¢ foryear 277,95 24612 At 31 July 2024 37*)• 7S237 IYET BIXIK VALUE At 31 July 2024 730• 921J84 57.982 At 31 July 2023 &1( 951201 54,776 Page 12
NiwfFs T0171E FINANCIAL sfATEmENtS.etinUel1 for the year eDded JI July 21ll4 13. TANGIBLE FIXED AS5E75. eontlDued Computcr equipmellt Totals COST At l AUgt 223 Additior VAT adjustsnent 156h58 I&65 16 21623 3.148 51 IJ80J176 120113 {6J53) At 31 July 2W24 15&339 lJ86J26 DEFRECIATION At l Allg2023 Chaoe foryr 71 J71 &431 751 461J40 37J33 At31 Juty 2024 5272 499,173 lirr )0K VALIJE Ai 31 July 2024 50 1087,IXI At31 July 2023 84.787 18,872 1.118,736 The VAT adjustment is a resuk of dwity bMIng VAT re$thd in 2019 athl maknng prtrVAT gistralion claims. 14 STOCKS 2023 StsKks 1.131 990 15. 2024 2023 139 1155 7,134 208 7J24 7.956 VAT 9A28 15.488 CASH AT BANKAND IN HAND Pag¢ 13
for the year 31 Juty 2•24 i& CASH AT BK ATr4D Il HAP4D- continued 2D24 2023 fidS fvnds C&sh in hand Bank account t. I Bat)k acco1 . 2 Bat]k deposit a(Yount 8Jl 2978 106,797 4J837 1.016 1522 72J70 43,010 Totsl 15UI3 118.918 17. CREDrroRS: AMoiJNfs FALLING wrntlN 014E YEAR 2024 20?3 Trade ¢reditors S(Kial searity other taxe8 Other edItorS 10,2( 188 625 1254 419 1.694 1233 13267 I& MOVEMENf IN FUNIXS At 31.7.24 At 1.823 in fiuMIs UnTestrlcted fullds Generd] fimd (1563) L239J02 TOTAL FUNDS (lJ63) 1239J02 Net MoVEEnt in fimds, included in the ab)ve follows: expended in fund5 177 (178J63) (I,Y)3) TOTAL FUNtKs (178J63) {1S63} Pag¢ 14 continued...
forthe ye4re]Kled JI July 2024 18. MOVEMENf IN FUNDS- continyed Compardtives for mov¢meDt in fimds movemem in funds At 31.7.23 At 1.822 Unrthrithd funds 1231,621 9244 1240,865 ,231fi21 9244 1240,865 In¢4)mitig Resourtes Movement expended in fimds Unrtstrirted fNnds 16&659 {159.415) 9244 IW59 {159,415) 19. There wer¢ no relattd p8rty tr5&*)$ for ye4r ended 31 July 2024. 20. LIMrrED BY GUARkYfEE The compally ts Limited by Guaralltttd &$ ally profits aff b) raainl by thecharity. 21. coNllNGET The 2019 VAT registrati of the charity gav¢ rise to VAT ]rfiuKts Trthidcd for ID thi5 set of Ftjrther VAT refunds will be Teleased at a rdfe of the annually ¢Jtculated exemptioll of the m&Kimurn re£laim of £12.521 per aDnum for the mnaiDing 4 ye4r5 as th¢ VAT Capitsi Gcds Scheme. This has been agreed with Hmkc, trtrt to JUS1m will madE in fubjre finalK 51ztemeDts UF4)n Xipt of thereffid. Page 15