REGISTERED COMPANY NUMBER: 00666377 (Engl4nd Wale5) REGISTERED CHARrrY NUMBER: 251575 REPORT OF THE TRUSTEES AND UNAUDITED FINANaAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 FOR HALL GREEN LILE THEATRE LIMITED Flint & Thompson Chartered Accountants 2 Manor Square Solihull B913PX
HALL GREETr4 LJTTLE THEATRE LIMITED CONTENfs OF THE FINANCIAL STATEMENrs FOR THE YEAR EJYDED 31 JULY 2025 P&ge Report of the Trustees I to 3 Independent Examiner's RepDrt Statement of FinDCiAI Aetivities Balance Slteet Note5 to the FiDaneial Ststements 8 to 13 DetAiled Sttement of Fingntigl Aetlvities 14 to 15
HALL GREEN LITTLE THEATRE LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The trustees who are also directors of the charity for the purposes of the Compani¢s Act 2006, present their reptsrt with the financial staterncnts of the chority for the ye8r ended 31 July 2025. The trustees have adopted thc provisions of Accounting and Reporting by Charities.. StAt¢ment of Recomtn¢nded Practice applicable to charities preparing the accounts in accordance with the Firtancial Reporttng Stathdard applicable in th¢ UK and Republic of Ireland IFRS 102) (effective l January 20191. 0ECTIVEs AND AcfIv]TIES Objective5. Aims And public benefit The obje¢ts of the Hall Green Little Theatre Limited ar¢: - to promote an understanding of theatre and dramatic art wiihirt thc community by encouraging the partiGipation of th¢ widest Possible crossvS¢¢tion of the community. to produce plays of a high standard which, by their varied contetit. uplilL educate. entertairt and ehallen8e both the audience m¢mbership and those who are dir¢ctly involved with the productions. to enUrage members of rhe local Cornmunity to briDg to the theatre their individual skills both to teach new ski115 to othcr memb¢rs and also to learn new skills from them. - to encourage teamwork and an environment where every member uses their individuai ski115 to the greatest effect and every co#tribution is equally valiied. to en¢oiirage the active partiCiPAtion of the young section of the comrnimity through the Youth Theatre, to develop their indivtdual ski115. 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 soeiety. - to provide a venue for outside artistic or8aNi$ations and educational participation. M¢mbership of the Youth Theatre is free, although rnany parents make donation5, atul has a multi-cultural and mixed ability m¢mb¢rship with a regular attend*nc£ of upwards of 60 m¢mbers. signifillt activities In the year under review the theatre has Carried out various improve]nents to the building, financed from reserve5. which aim to improve the audietJ¢e expericnce and enhance the Safety of our wsitors. These include new s¢ating in the stsdio th¢atre, e¢Ml lighttng over fhe car p2rk and the stage door, and an (ongoing) programme to update and simplify our stage li8hting, not least to make its operation easier for our volunteer5. The strength of our reserves will enable fi]rth¢r such improvements to be Carried out, the Dext major projeet envisaged being a mplete rtfurbishment of the toilets, including improving accessibility. In tern)s of the future. we hgv¢ now agreed ternis with Binningham City Coun¢il for the renewal of ow lease from 2032 (the expiry of our current lea) on fav041rable tern5 which are well w&thin our cap%ity to afford from ordinary r¢veniies. Page I
HALL GREEN LITTLE THEATRE LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 FIIYANCJAL REVIEW FinaDeial revitw For internal monitoring PUTPOSES Council makes a distinction bee¢n core activities and planned expendire from reserves, a distin¢tion and a level of detail not necessarily en¢ompa55ed in this stawtory fornt. For the financial year. the charity had total income of £74,600 12024.. £100,408). The majority of the income comes from the operation of the theatre which 8enerat¢d income of £58,755 12024.. £53.0201 and the operation of the bar and Wdrdrobe which generated £10,756 (2024.. £10.3801. The principal sources being tiGket Sales 2nd bar receipt5, with Smaller contribution5 from mernb¢r5hip subs¢ription5. donations and events. refreshment sales and inv¢5tment income. D¢ducting ovcrhcads and management eosts left a surplu5 of £8,803 on core aetiwties, whi¢h is the main indi¢ator of our financial health. The result of which has gencrated a d¢¢rease in surplu5. partially though this and an increase in ovetheads from £54.478 to £65.973. The totai net assets of the ¢hArity have increased from £386.769 to £395.396, which is the result of the surplus in the currtnt year. We hav¢ monitored the costs in¢urred and looked at ways of reducin8 Costs where ptsssible whilst meeting the obje¢tives of the charities. Re5erYes policy The theatre's reserves position is healthy and at the end of the financial year covered by this report totalled £395,000 in round terms. While much of this derives from legaeies none of st is designated to a partiULlar purpose so Council 15 free to deploy it as it sees fit and to strike an appropriate ba]ance between maitithining a contingency re5crvc in the ¢v¢nt of unforeseen financial pressure5 and investing in the theatre's facilitle5. Accordingly Council has identified £50.000 as a contingency r¢5erve, representing one yeals worth of overheads and management costs plus an allowance for any unexpected item of repoir that could not be planned for. This would give the theatre ample breathing space in the cvent of a sudden downturn in normal income. The balsJt¢e is available for projects to improv¢ the theatre. Clearly this is something of a notional distinction while reserves are at their current level and we do not anticipate them ralling to anywhere near the £50.000 mark in the foreseeable fi]ture, but it is considered important to have an explicit policy on the tr¢abMenE of reserves GoiDg toneern As discussed. the theatre overheads are in the region of £50.000 on average. The lev¢] of the reserves 2$ sufficient to cover the overheads for a period of 7 ycars. On the basis that income is expected with a number of shows planned for the next twelve months. we do not anticipate Any going concern issues. The Trustees belEeve that the th¢atr¢ and Gharity will o)ntinue for a period of no les5 than 12 monihs fro]n the signiD8 of the fmancial statem¢Dts. Given the strength of our reserves. that core a¢tivities continue to generate a surplus. and the fact that we have now secured our long terni futiire with a new lease on affordable tenns, the Trustf¢s do not antl¢iPOte any going ¢on¢ern Issues in the foreseeable future. FvfuRE PLAF4S The future plans of the charity h&s been dis¢us5ed in depth throughout thc tn]stees report. STRvcfuRE. GOVERNANCE AT4D MANAGEMEf4T Governing doeument Th¢ 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 20Q6. REFERENCE AND ADMJNisfRATIVE DETAILS Registtred Compgny number 00666377 (England arjd Wale5) Page 2
HALL GREEN LITTLE THEATRE LIMITED REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 JULY 2025 Registered Charity nutDber 251575 Registered office Pemberley Rood A¢ocks Gr¢¢n Birniingham West Mid12nds B27 7RY Trustees T Bainbridge (resi8oed 19.9.24) R A Davies J F lknehardson (appointed 20.3.25) R B Williams RJScott D R Beaton (resigned 12.2.25) L M Price J Williams R Woodward P Holtom {appointed 19.9.241 Independent Examiner P Haiighton bCCA MAAT Flint & Thompson Chartered Accounthnts 2 Manor Squarc Solihull B913PX Approved by order of the board of trustees on............................................. and signed on its behalf by.. R B Williams- Trustee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUVIEES OF HALL GREEN LirrLE THEATRE LIMITED Independent examlner'$ report to the trustees of Hill Green Little Theatre Lirnited ('the Company,) J report to the charity tn]stees on my examination of th¢ accounts of the Company for th¢ year ¢nded 31 July 2025. Re5pon5ibilities and basis of report As the charity's trustees of the CoTnpany I¥d 50 Its directors for th¢ piirp05es of company lawl you are responsible for the prepardtion of the accounts in accordance with the rquirements of the Companies Act 20061'the 2006 A¢t'l. Having satlsfied myself that the accounts of th¢ Company are not requtred to be audited under Part 16 of the 2006 Act and are eligible for independetti examination, I report in respect of my examination of your charitys accounts as caled out under Section 145 of the Charittes Act 201 I Ilhe 2011 Aci'l. In cznying out my ¢xamination I have followed ihe Dire¢tion5 given by the Charity Comn]ission under Section 145{51 {bl of the 2011 Act. Independent examiner s statement have Completed my examination. I ¢onfJrm that no mattejs have come to my attention in connection with the examination givin8 me cause to believe.. accounting record5 were not kept in respect of the Company as required by Section 386 of the 2006 A¢t' or the accounts do not accord with those re¢ords: or the accounts do tM)t comply with the accounting requirement5 of Section 396 of the 2006 Act other than any requirement that the a¢¢ounts give a kne and fair view which is not a matter Considered as part of #n itjdepcndcnt examination. or the accoiints have not been prepared in ac¢oTdan¢e with the methods and prfftciples of thc Statement of Recornmended Practice for aecounting and reporting by Charities lapplieable to ¢harities pr¢paTing their occounts in accordance with th¢ Financial Reporting Standard applicable in the UK SJLd Republic of Irelatld IFRS 102)). I have no Concerns and have come a¢ross fio other matters in ¢OfjE]ection with the cxaminalion to which attention should be drawn in this report in orderto enable a proper understanding of the accounts to be rearhed. P.H P Haughton FCCA MAAT Flint & Thornp50n Chartered A¢countants 2 Manor Square Solihull B913PX Date.. 11 FeL.{k).4.y... 107 Page 4
HALL GREEN LITTLE THEATRE LIMITED STATEMENT OF FINANaAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025 2025 Total funds 2024 Total funds Unrestricted fund Designated futl Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1242 1,242 19,127 Charitable g¢tivitie$ Bar and Wardrobe 10.756 10,756 10,380 Operation of thcatrc Investment income Other income 58.755 2,982 865 58,755 2,982 865 53,020 1.649 16,232 Totsl 74.600 74,600 100,408 EXPENDITURE ON Raising funds 5.265 5265 4.985 Ch*rit#ble #¢tivlties Management and administr8lion 23,994 23,994 5,869 Other 36,714 36,714 43,624 Total 65,973 05.973 54.478 NET INCOME TraDsfers betweeD funds 8,627 {10.4771 8,627 45.930 10.477 Net movemeDt in funds {1,850) 10.477 8,627 45,930 RECOIYCILIATIOP4 OF FUNDS Total filnds brought forward 209,091 177.678 386,769 340,839 TOTAL FUNDS CARRIED FORWARD 207.241 188.155 395.396 386,769 The notes forni part of these financial stat¢meDts Page 5
HALL GREEN LITTLE THEATRE LIMITED BALANCE SHEET 3J JULY 2025 2025 Total funds 2024 Total nds Unrestricted fund Designated fiLnd Notes FIXED ASSETS Tangible assets 66,865 66,865 37,794 CURREfff ASSETS Stocks Debtors Cash at bank 1.406 8,422 140.666 1.406 8,422 328,821 1,444 2,276 359.691 188.155 150.494 188.155 338,649 363.411 CREDoRs Amounts falling due within ODe year 10 Il4.436) NET CURRENT SETs 140,376 188.155 328,531 348,975 TOTAL ASSETS LESS CiJRRENT LIABILITIES 207,241 188.155 395.396 386.769 NET ASSETS 207241 188,155 395,396 386,769 FUNDS Unr¢stri¢ted funds- General fund Designat¢d fijnd 207,241 188,155 209,091 177,678 395,396 386,769 TOTAL FUNDS 395,396 386,769 The charitable ¢ompany is ¢ntitled to ex¢mption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025. Th¢ member5 have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 irt a¢¢ordan¢e with Section 476 of the Companies Act 2006. The In]stces acknowledge their responsibilities for (a) ensuring that the ¢haritable company keeps a¢¢ounting r¢¢ords that wmply with S¢¢tions 386 and 387 of th¢ Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitsble compatty as at the end of each financial year and of its SLirplus or deficit for each financial year in accordance with the reqilirements of Sections 394 and 395 and which otherwise comply wth the qUireMents of the Companhe5 Act 2006 relating to fJnan¢ial statements, so far as applicable to the charitable company. Ib} The notes forni part of these f2nancial statements Page 6 continued...
HALL GREEN LirfLE THEATRE LIMITED BALAT4CE SHEET- continued 31 JULY 2025 These financial st2temettts 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 authoris¢d for issue . w)d were signed on its behalf by: on ftBJJO R B Williams- Trus¢ee The notes forni part of these financial statements Page 7
HALL GREET4 LITTLE THEATRE LIMITED NiyfES TO THE FJNANCIAL sfATEMENTS FOR THE YEAR ENDED 31 JULY 2025 ACCOVT4TING POLICIES Bgsi$ of preparing the financial statemellts The financial stat¢ments of the charitable company, which is a publie benefit entity under FRS 102, have been prepBred in accordance with the Charities SORP IFRS 1021 A¢couniing a]]d Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their accounts in at¢ordance with the Financi31 Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 20191,. Financial Reponing Stsndard 102 'The Fit)aneial Reporting Standard applicable in the UK and Republie of Ireland, and the Companies Act 2006. The financial statements have been prepared under the histtsrical cost convention. The financial statements have been prepared on a goirtg concern basis vthi¢h the trustees consider to be appmpriate for the followtng reosons. Hall Green Little Theatre has enough funds to ensure that it m¢eis its liabilities for a period of no less than 12 months from th¢ approval of the financial 5tatemeDts. Consequently. the trustees are confident that the company will have Sufficient ndS to continue to meet its liabilitie5 as they fall due for a period of at least 12 months from the date of approval of the financia] statements and therefore have PTeparcd them on a going con¢em basis. The finaneial staiernents are presented in sterling which as the functional CrrenCY of the company and rounded to thc nearest £. JDcome All income is recognised in the Ststement of Financial Activities on¢e the ¢harity has entitlement to ¢he funds, it is probable that the income will be reeeived and the amount can be measured reliably. lThcorne from donations and grants, including ¢apital grants. is included in incoming resourees, when these are receivabl< exeept as follows- al When donor5 specify that donations and grnnts given to th¢ ¢harity n)ust be used Én future accounting periods, the income is deferred until those periods. b) When dortor5 impose cond2tions, which have to be fulfilled before the charity bceomes entitled to use such income. the income is deferred and not included in incoming resourcc5 until the prew¢onditions have been met. Interest Ès includ¢d receivable by the charity. Expenditure Liabilities are re¢ognised as expenditure as s¢x)n &% there is a Icgal or constrnctive obligation committing th¢ ¢harity to that expenditure, it is probable that a transfer of economi¢ benefits will be reqllired in sett]ement and the amoimt of the obligation can be measured reliably. Expendire is accoiinted for on ATL accruals basis 2nd has been classified linder h¢adings that aggregate all cost related ih¢ Gaiegory. Wher¢ costs ¢aTllK)t bc dsrectly attribiited to particular hcaditjgs they have been allocated to activities on a ba5]5 consistent with the use of resource5. TADgible fiyed assets Depreciatton is provided at the following annual rates in order to write off e8ch asset over its estimaled useful life. Theatre buildings Theatre buildings improvcments Plant and equipment 2¢/0 per annum of cost 20h per artnurn of cost 20V• per 8t)num of net book value Stocks Sto¢k5 are valued at the lower of cost and net realisable value, afier maktng due allowan¢e foT obsolete and slow moving items. Page 8 Continued...
HALL GREEN LITTLE THEATRE LJMITED NOTES TO THE FINANCIAL STATEMEiYfs- Continued FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES- continued Taxgtlo The charity is exempt from corporation tax on its charitable activities. Fund Aecounting Unrestricted fvnds can be us¢d in accordance with the charitable objectives at the discretion of the trustees. Designatrd funds are set aside by the trustees out of unrestri¢t¢d general fund5 for specif2¢ future purposes or projects. Further explatjation of the nature and purpose of each fvnd is included in the notes to the financial ststements. OPERATiof4 OF THEATrE 2025 2024 Prtsduction and programme sales Memb¢rship subscriptions 57,642 51,691 1,329 58.755 53,020 INVESTMENT INCOME 2025 2024 Bank interest received 2,982 1,649 NET INCOMEI(EXPENDITURE) Net in¢otJ]ellexpenditurel is stated after charEinyJ{crcditing)= 2025 2024 Depreciaiion- owied assets 11,558 4,239 TRusfEES' REMUNERATIO]Y AND BENEFITS No trustees rcceived any paym¢nts in respect of remunerdtions during the year. Trustees, eipensts No trustees received any payments in respect of expenses during the year. Page 9 ntinued...
HALL GREEN LIThLE THEATRE LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2025 COMPARATIVES FOR THE STATEMET4T OF FINANCIAL AcfEvrriES Unrestricted Designatsd fund Total funds INCOME AND EF4DOWMENTS FROM Donations and legacies 19.127 19,127 Ch#ritgble gclivities Bar and Wardrobe 10.380 10.380 Operdtion of theatre Inv¢stmeni incomc Other income 53.020 1,649 16.232 53.020 1,649 16,232 Total 100.408 100.408 EXPENDITURE ON Rassing fi]nds 4,985 4.985 Chgritable aetivities Management and admsnistration 5.869 5,869 Other 43.624 43.624 Total 54,478 54,478 NET INCOME 45,930 45,930 RECONCILIATION OF FU14DS Total funds brought forward 163,161 177.678 340,839 TOTAL FUNDS CARRIED FORWARD 209,091 177.678 386,769 Page 10 Continued...
HALL GREEN LJfTLE THEATRE LIMITED NOTES TO THE FINANCIAL STATEMENfs- ¢ontiDued FOR THE YEAR EP4DED 31 JULY 2025 TANGIBLE FIXED ASSETS Theatre buildings improvements Theatre buildings Plant and equipment Tota15 COST At l August 2024 Addition5 121.010 56,3 16 3.715 28,253 36,914 205.579 40,629 At 31 July 2025 121,010 60,031 65,167 246.208 DEPRECIATION Ai l August 2024 Charge for year 107,744 2,420 34,558 1201 25,483 7.937 167,785 11,558 At 3 1 July 2025 110,164 35.759 33.420 179,343 NET BOOK VALUE At 31 July 2025 10,846 24,272 31,747 66.865 At 31 July 2024 13,266 21,758 2,770 37.794 The theatre building5 represent a leasehold interest. The lease expires in 2032. srocKS 2025 2024 Stocks 1.406 1,444 DEBTORS: AMOUNTS FALLING DUE WITHIf4 ONE YEAR 2025 2024 Prepayments and accrued in¢ome 8,422 2.276 CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 2024 Other creditors artd accruals 10,118 14,436 ii. MOVfMEf4T IN FUNDS Nd Transfers between fiinds movement in fund5 At 31n5 At 118124 UDrestrided fund$ General fijnd Desigrtated fi]nd 209,091 177.678 ,627 110,4771 10,477 207.241 188,155 386,769 8,627 395,396 TOTAL FUNDS 386,769 8,627 395,396 Page 11 continued...
HALL GREEN LILE THEATRE LIMITED NOTES TO THE FINANCIAL STATEMENfs- tontinued FOR THE YEAR ENDED 31 JULY 2025 MOVEMENf IN FUNDS- Continued Net movement in funds. included in the above ar¢ as follows.. Incoming r¢sour¢es Resources expetjded Movement in fi]nds Unrestricted funds General furtd 74,600 {65,9731 .627 TOTAL FUNDS 74.600 {65.973) 8,627 Comparitives for mOVeent in fllnd$ Net mpvement in fvnds At 31n124 At 118123 Unrestricted fuDds General fund Designated fiLTrd 163,161 177,678 45,930 209,091 177,678 340,839 45,930 386,769 TOTAL FUNDS 340.839 45,930 386,769 Comparative net movement in fid$, iTh¢lud¢d in the alx)vt are as follows= Incoming resources Resourc¢s expended Movement in fvnds Unrestri¢ted funds Gencral fijnd 100,408 (54.4781 45,930 TOTAL FUNDS 100,408 (54.478) 45,930 A current year 12 Months and prior y¢ar 12 rnonths combined position is as follow5.. Net movtment in fimds Transfers bctween fidS At 3 Inr25 At 118123 Unrestritted funds Generydl fund Designated fund 163,161 177,678 54,557 110,4771 10,477 207,241 188.155 340,839 54,557 395,396 TOTAL FUNDS 340,839 54,557 395,396 Page 12 ¢ontinued...
HALL GREEP4 LITfLE THEATRE LIMITED NOTES TO THE FIIY ANCIAL STATEMENTS- Continued FOR THE YEAR ENDED 31 JULY 2025 il. MOVEMENf JN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows= Incoming re50urce5 Resources expended Movement in funds UDrt$tricted funds General fund 175,008 {120,451) 54.557 TOTAL FUNDS 175,008 (120.451) 54,557 12. RELATED PARTY DISCLOSURES There wer¢ no related party transactions for the year ended 31 July 2025. 13. DESIGNATED FUNDS Designated fimds consist of the following: Small legacie5 for improvements= £Nil Lar8c legacies for conting¢nry- £177.678 Page 13
HALL GREEN LITfLE THEATRE LIMITED DETAILED STATEMEIYT OF FINANCIAL AcrtVITIES FOR THE YEAR ENDED 31 JULY 2025 2025 2024 INCOME AND ENDOWMEf4TS Donations 4Dd legacies Donations 1,242 19,127 Operation ofthe&tre Prodv¢tion and programrne sale5 Membership subscriptions 57.642 51,691 1.329 58,755 53.020 Investment ineome Bank interest received 2.982 1.649 Charitable activitie5 Bar operation 10.756 TO.380 Other income Fund raising Theatre hire 865 849 15,383 865 16.232 Total intoming resources 74,600 100.408 EXPENDITURE Fund raising Bar operdtion Fund rdising 5.075 190 4,985 5,265 4,985 Other Rent and ground rent Rates and w?ter H¢ating and lighting Repairs And Tnaintenance Insuran¢¢ Advertising and publicity COSÉ of produ¢fions 760 3,734 13,541 4.436 4,135 3.903 5,337 3,623 11.450 6.183 4,634 3,886 5,837 36,714 35,846 Support costs ManagetTheRt Postage and stationery Telephone and internet Professional fees Carried fotivard 137 4,731 2,017 6,885 121 2.408 2,033 4,562 This page does not forn part of the statutory fJn8neial statements Page 14
HALL GREEN LITTLE THEATRE LIMITED DETAILED SfATEMENT OF FINANCIAL AcfiviTJES FOR THE YEAR ENDED31 JULY 2025 2025 2024 ManagemeDt Broiight fotward G¢neral c05t5 Booking agency 6,885 813 4.146 4,562 617 3,403 11,844 8,582 Fxnance Bank charges 592 826 Othtr Depn of theatre buildings Depn of theatre buildings improvements Depn of plant and equipment 2,420 1201 7.937 2,420 1,126 693 11,558 4,239 Total resources expended 65,973 54,478 Net income 8,627 45,930 Thi5 page does not fomi part of the statutory financial Statements Page 15