**REGISTERED COMPANY NUMBER: 00666377 (England and Wales) REGISTERED CHARITY NUMBER: 251575**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
## **FOR**
## **HALL GREEN LITTLE THEATRE LIMITED**
Flint & Thompson Chartered Accountants 2 Manor Square Solihull B91 3PX
**HALL GREEN LITTLE THEATRE LIMITED**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
**----- Start of picture text -----**
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13 to 14
**----- End of picture text -----**
**HALL GREEN LITTLE THEATRE LIMITED**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives, aims and public benefit**
The objects of the Hall Green Little Theatre Limited are:
- to promote an understanding of theatre and dramatic art within the community by encouraging the participation of the widest possible cross-section of the community.
- to produce plays of a high standard which, by their varied content, uplift, educate, entertain and challenge both the audience membership and those who are directly involved with the productions.
- to encourage members of the local community to bring to the theatre their individual skills both to teach new skills to other members and also to learn new skills from them.
- to encourage teamwork and an environment where every member uses their individual skills to the greatest effect and every contribution is equally valued.
- to encourage the active participation of the young section of the community through the Youth Theatre, to develop their individual skills, both technical and artistic, and through their participation, bring to the youth of our society a love and appreciation of theatre and its value in society.
- to provide a venue for outside artistic organisations and educational participation.
The Youth Theatre, membership provided free of charge. The Youth Theatre, which has a multi-cultural and mixed-ability membership of upwards of 60 members who attend regularly
## **Significant activities**
The charity will continue to promote plays of cultural diversity, at the same time expanding their work with young people. Hall Green Little Theatre Limited continues to provide opportunities for members of the local community, from a wide catchment area, and of all ages and dispositions, to take part in and benefit from the preparation and presentation of drama and other entertainment.
We continued to augment our supply of equipment in the lighting department, and front of house, with both artistic consideration and Health and Safety guidance being borne in mind. The purchase of this was helped by some legacies from deceased members, for which we are most grateful.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
00666377 (England and Wales)
## **Registered Charity number**
251575
Page 1
**HALL GREEN LITTLE THEATRE LIMITED**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022**
## **Registered office**
Pemberley Road Acocks Green Birmingham West Midlands B27 7RY
## **Trustees**
T Bainbridge (appointed 1/4/22) A E Cooley (appointed 1/4/22) H M Crowe R A Davies A J O'Hagan R T Palmer J F Richardson (appointed 1/4/22) E Roden R B Williams (appointed 1/4/22)
## **Independent Examiner**
P Georgiades BA FCA Flint & Thompson Chartered Accountants 2 Manor Square Solihull B91 3PX
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ R T Palmer - Trustee
Page 2
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HALL GREEN LITTLE THEATRE LIMITED**
## **Independent examiner's report to the trustees of Hall Green Little Theatre Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and 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 examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
P Georgiades BA FCA
Flint & Thompson Chartered Accountants 2 Manor Square Solihull B91 3PX
Date: .............................................
Page 3
**HALL GREEN LITTLE THEATRE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022**
|**Unrestricted**
**Designated**
**fund**
**fund**
**Notes**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**3,858**
**-**
**Charitable activities**
Bar and Wardrobe
**8,309**
**-**
Operation of theatre
2
**33,269**
**-**
Investment income
3
**13**
**-**
Other income
**641**
**-**
**Total**
**46,090**
**-**
**EXPENDITURE ON**
Raising funds
**3,480**
**-**
**Charitable activities**
Management and administration
**5,519**
**-**
Other
**34,539**
**-**
**Total**
**43,538**
**-**
**NET INCOME/(EXPENDITURE)**
**2,552**
**-**
**Transfers between funds**
11
**(10)**
**10**
**Net movement in funds**
**2,542**
**10**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**148,789**
**181,797**
**TOTAL FUNDS CARRIED FORWARD**
**151,331**
**181,807**|**2022**
**Total**
**funds**
**£**
**3,858**
**8,309**
**33,269**
**13**
**641**
**46,090**
**3,480**
**5,519**
**34,539**
**43,538**
**2,552**
**-**
**2,552**
**330,586**
**333,138**|**2021**
**Total**
**funds**
**£**
5,997
-
-
1,108
-
7,105
415
8,708
17,561
26,684
(19,579)
-
(19,579)
350,165
330,586|
|---|---|---|
The notes form part of these financial statements
Page 4
## **HALL GREEN LITTLE THEATRE LIMITED**
## **BALANCE SHEET 31 JULY 2022**
|**Unrestricted**
**Designated**
**fund**
**fund**
**Notes**
**£**
**£**
**FIXED ASSETS**
Tangible assets
7
**47,960**
**-**
**CURRENT ASSETS**
Stocks
8
**1,534**
**-**
Debtors
9
**4,651**
**-**
Cash at bank
**108,219**
**181,807**
**114,404**
**181,807**
**CREDITORS**
Amounts falling due within one year
10
**(11,033)**
**-**
**NET CURRENT ASSETS**
**103,371**
**181,807**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**151,331**
**181,807**
**NET ASSETS**
**151,331**
**181,807**
**FUNDS**
11
Unrestricted funds:
General fund
Designated fund
**TOTAL FUNDS**|**2022**
**Total**
**funds**
**£**
**47,960**
**1,534**
**4,651**
**290,026**
**296,211**
**(11,033)**
**285,178**
**333,138**
**333,138**
**151,331**
**181,807**
**333,138**
**333,138**|**2021**
**Total**
**funds**
**£**
51,513
1,018
7,337
279,423
287,778
(8,705)
279,073
330,586
330,586
148,789
181,797
330,586
330,586|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 5
**HALL GREEN LITTLE THEATRE LIMITED**
**BALANCE SHEET - continued 31 JULY 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. R T Palmer - Trustee
The notes form part of these financial statements
Page 6
**HALL GREEN LITTLE THEATRE LIMITED**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Income from donations and grants, including capital grants, is included in incoming resources, when these are receivable, except as follows:
a) When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
b) When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions have been met.
Interest is included when receivable by the charity.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 7
**HALL GREEN LITTLE THEATRE LIMITED**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
**----- Start of picture text -----**
2. OPERATION OF THEATRE
2022 2021
£ £
-
Production and programme sales 31,675
-
Membership subscriptions 1,594
-
33,269
3. INVESTMENT INCOME
2022 2021
£ £
Bank interest received 13 1,108
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2022 2021
£ £
Depreciation - owned assets 6,143 5,766
5. TRUSTEES' REMUNERATION AND BENEFITS
No trustees received any payments in respect of remunerations during the year.
Trustees' expenses
No trustees received any payments in respect of expenses during the year.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Designated Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,620 3,377 5,997
Investment income 1,108 - 1,108
Total 3,728 3,377 7,105
EXPENDITURE ON
Raising funds 415 - 415
Charitable activities
-
Management and administration 8,708 8,708
Other 17,561 - 17,561
Total 26,684 - 26,684
NET INCOME/(EXPENDITURE) (22,956) 3,377 (19,579)
**----- End of picture text -----**
Page 8
**HALL GREEN LITTLE THEATRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|6.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|
|Unrestricted|Designated|Total|
|fund|fund|funds|
|£|£|£|
|Transfers between funds|(547)|547|-|
|Net movement in funds|(23,503)|3,924|(19,579)|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|172,292|177,873|350,165|
|TOTAL FUNDS CARRIED FORWARD|148,789|181,797|330,586|
|7.|TANGIBLE FIXED ASSETS|
|Theatre|
|Theatre|buildings|Plant and|
|buildings|improvements|equipment|Totals|
|£|£|£|£|
|COST|
|At 1 August 2021|121,010|56,316|25,663|202,989|
|Additions|-|-|2,590|2,590|
|At 31 July 2022|121,010|56,316|28,253|205,579|
|DEPRECIATION|
|At 1 August 2021|100,484|28,150|22,842|151,476|
|Charge for year|2,420|2,641|1,082|6,143|
|At 31 July 2022|102,904|30,791|23,924|157,619|
|NET BOOK VALUE|
|At 31 July 2022|18,106|25,525|4,329|47,960|
|At 31 July 2021|20,526|28,166|2,821|51,513|
**----- End of picture text -----**
The theatre buildings represent a leasehold interest. The lease expires in 2032.
## **8. STOCKS**
Stocks
**----- Start of picture text -----**
|||
|---|---|
|2022|2021|
|£|£|
|1,534|1,018|
**----- End of picture text -----**
Page 9
**HALL GREEN LITTLE THEATRE LIMITED**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Prepayments and accrued income
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors and accruals
**11.**
**MOVEMENT IN FUNDS**
**Net**
**movement**
**At 1/8/21**
**in funds**
**£**
**£**
**Unrestricted funds**
General fund
**148,789**
**2,552**
Designated fund
**181,797**
**-**
**330,586**
**2,552**
**TOTAL FUNDS**
**330,586**
**2,552**
Net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
**46,090**
**TOTAL FUNDS**
**46,090**
**Comparatives for movement in funds**
**Net**
**movement**
**At 1/8/20**
**in funds**
**£**
**£**
**Unrestricted funds**
General fund
172,292
(22,956)
Designated fund
177,873
3,377
350,165
(19,579)
**TOTAL FUNDS**
350,165
(19,579)|**2022**
**2021**
**£**
**£**
**4,651**
7,337
**2022**
**2021**
**£**
**£**
**11,033**
8,705
**Transfers**
**between**
**At**
**funds**
**31/7/22**
**£**
**£**
**(10)**
**151,331**
**10**
**181,807**
**-**
**333,138**
**-**
**333,138**
**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
**(43,538)**
**2,552**
**(43,538)**
**2,552**
**Transfers**
**between**
**At**
**funds**
**31/7/21**
**£**
**£**
(547)
148,789
547
181,797
-
330,586
-
330,586|
|---|---|
Page 10
**HALL GREEN LITTLE THEATRE LIMITED**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
## **11. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
3,728
Designated fund
3,377
7,105
**TOTAL FUNDS**
7,105
A current year 12 months and prior year 12 months combined position is as follows:
**Net**
**movement**
**At 1/8/20**
**in funds**
**£**
**£**
**Unrestricted funds**
General fund
172,292
(20,404)
Designated fund
177,873
3,377
350,165
(17,027)
**TOTAL FUNDS**
350,165
(17,027)|**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(26,684)
(22,956)
-
3,377
(26,684)
(19,579)
(26,684)
(19,579)
**Transfers**
**between**
**At**
**funds**
**31/7/22**
**£**
**£**
(557)
151,331
557
181,807
-
333,138
-
333,138|
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated fund|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
49,818
(70,222)
(20,404)
3,377
-
3,377|
|---|---|
||53,195
(70,222)
(17,027)|
|**TOTAL FUNDS**|53,195
(70,222)
(17,027)|
Page 11
**HALL GREEN LITTLE THEATRE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022**
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 July 2022.
## **13. COVID-19 PANDEMIC**
The theatre, following the easing of lockdown restrictions, reopend in December 2021. The Charity is hopeful that it can make a full recovery in the year ended July 2023.
## **14. DESIGNATED FUNDS**
Designated funds consist of the following:
Small legacies for improvements = £3,591 Large legacies for contingency = £178,216
Page 12
**HALL GREEN LITTLE THEATRE LIMITED**
**DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations and legacy
**Operation of theatre**
Production and programme sales
Membership subscriptions|**2022**
**2021**
**£**
**£**
**3,858**
5,997
**31,675**
-
**1,594**
-|
|---|---|
|**Investment income**
Bank interest received
**Charitable activities**
Bar operation
**Other income**
Fund raising|**33,269**
-
**13**
1,108
**8,309**
-
**641**
-|
|**Total incoming resources**
**EXPENDITURE**
**Fund raising**
Bar operation
Fund raising|**46,090**
7,105
**3,372**
415
**108**
-|
|**Other**
Rent and ground rent
Rates and water
Heating and lighting
Repairs and maintenance
Insurance
Advertising and publicity
Cost of productions
Cost of programmes|**3,480**
415
**760**
760
**3,420**
2,791
**9,923**
6,619
**1,668**
1,535
**4,550**
5,054
**2,310**
802
**5,235**
-
**530**
-|
|**Support costs**
**Management**
Postage and stationery
Carried forward|**28,396**
17,561
**199**
94
**199**
94|
This page does not form part of the statutory financial statements
Page 13
**HALL GREEN LITTLE THEATRE LIMITED**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022**
|**Management**
Brought forward
Telephone and internet
Professional fees
General costs
Booking agency|**2022**
**2021**
**£**
**£**
**199**
94
**1,137**
1,148
**1,193**
893
**317**
310
**2,177**
-|
|---|---|
|**Finance**
Bank charges
**Other**
Depn of theatre buildings
Depn of theatre buildings improvements
Depn of plant and equipment|**5,023**
2,445
**496**
497
**2,420**
2,420
**2,641**
2,641
**1,082**
705|
||**6,143**
5,766|
|Total resources expended|**43,538**
26,684|
|**Net income/(expenditure)**|**2,552**
(19,579)|
This page does not form part of the statutory financial statements
Page 14
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
https://www.virtualcabinetportal.com/VerifySignedDocument
## **Signature Dates and Times**
All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:
http://www.virtualcabinetportal.com/WhatIsUTC
## **Signature 1**
Signed by Margaret Palmer using authentication code Z0U/OTJwOW5OKlpH at IP address 92.15.56.18, on 2023/04/27 08:34:29 Z.
Margaret Palmer's e-mail address is: roy@rtpmep.co.uk.