COMPANY REGISTRATION NUMBER: 02074376
CHARITY REGISTRATION NUMBER: 296787
Brighton LittleTheatre Company Limited Company Limited by Guarantee Unaudited Financial Statements
31 August 2024
Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 August 2024
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities (including income and expenditure account) | 8 |
| Statement of financial position | 9 |
| Notes to the financial statements | 11 |
Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 August 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2024.
Reference and administrative details
Registered charity name Brighton LittleTheatre Company Limited
Charity registration number 296787 Company registration number 02074376 Principal office and registered 9 Clarence Gardens office Brighton BN1 2EG
The trustees
Mr L M Ward (Trustee and Director) Miss L B Thaxter (Trustee and Director) Mr S Adams (Company Secretary) Mr G Wicks (Non-Executive Trustee)
None of the committee has any beneficial interest in the company. Each of the committee are members of the company and guarantee to contribute £1 in the event of a winding up.
Independent examiner Mr C Kyffin-Walton
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 August 2024
Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust and is constituted as a limited company, limited by guarantee, as defined by the Companies Act 2006.
Organisational structure
An elected committee of seven people run the company. There are three executive members: Chair, Treasurer and Company Secretary. The executive members hold office for a year from the date of the AGM. Members wishing to stand for election as an executive member must be nominated and seconded by other members. Existing executive committee members can stand for re-election. If more than one person stands for any position, a ballot of members is held.
There are four ordinary members who are elected for a period of two years. At the end of their two year term they may stand again for a further two year term. If more than two people stand, a ballot of members is held. All people wishing to stand must be proposed and seconded by other members and have been members for twelve months. All nominations for posts must be received at least five weeks before the commencement of the meeting.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that adequate controls are in place to provide reasonable assurance against fraud and error.
The Committee has assessed the major risks to which the company is exposed and is satisfied that systems are in place to mitigate exposure to major risks.
Public benefit
In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in Section 17(5) of the Charities Act 2011 to have due regard to public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives they have set.
The Trustees believe that the following paragraphs, specifically on the "Objectives and Activities" and"Achievements and Performance" for the year, relate in detail the benefit the charity provides to the public.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 August 2024
Objectives and activities
Objectives and aims
The Company's aims are to contribute to the cultural life of the community and to provide opportunities for interested people to enhance and improve their skills and knowledge in all aspects of theatrical performance including backstage and technical work. The policies adopted in furtherance of these objectives are consultation, openness and the valuing of all members' contributions. There has been no change in this during the year.
The charity's main activity is the putting on and performing of plays. It also provides teaching and learning facilities for children and young people and stages performances by them.It also provides training opportunities for members and bursaries to members attending suitable external courses.
Achievements and performance
Charitable activities
The Company staged 13 (2023 - 14) productions during the financial year.
Two plays were staged at Brighton Open Air Theatre. One play was staged at The Minack Theatre, Cornwall.
Financial review
Reserves policy
The Company continues to maintain unrestricted funds of at least £15,000 expenditure so that, should it experience a significant drop in funding, it can maintain its activities.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 August 2024
Financial review (continued)
Financial performance
A summary of the results compared with last year is as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| BLT production surpluses | 34,042 | 20,977 |
| Minack production surplus | 18,443 | – |
| Sealife Centre production surplus | – | 2,416 |
| B O A T production surplus | 6,984 | 5,096 |
| Donations | 1,776 | 1,666 |
| Subscriptions, bar and other net income | 14,749 | 13,617 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 75,994 | 43,772 | |
| Overheads | 25,235 | 23,421 |
| Repairs | 5,851 | 3,198 |
| Depreciation | 6,433 | 6,109 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 38,475 | 11,044 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
Average costs per production
| Average per | Average per | ||
|---|---|---|---|
| production | production | ||
| excluding | including | ||
| Total | Minack | Minack | |
| £ | £ | £ | |
| Season 2023/24 | |||
| (13 productions) | |||
| Income | 94,916 | 4,953 | 7,301 |
| Costs | 35,447 | 1,534 | 2,727 |
| Surplus | 59,469 | 3,419 | 4,575 |
| Season 2022/23 | |||
| (14 productions) | |||
| Income | 54,639 | 3,903 | 3,903 |
| Costs | 26,150 | 1,868 | 1,868 |
| Surplus | 28,489 | 2,035 | 2,035 |
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 August 2024
The trustees' annual report was approved on 22 May 2025 and signed on behalf of the board of trustees by:
Mr L M Ward (Trustee and Director) Trustee
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Brighton LittleTheatre Company Limited
Year ended 31 August 2024
I report to the trustees on my examination of the financial statements of Brighton LittleTheatre Company Limited ('the charity') for the year ended 31 August 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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
-
the financial statements 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).
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Brighton LittleTheatre Company
Limited (continued)
Year ended 31 August 2024
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.
Mr C Kyffin-Walton Independent Examiner UHY Hacker Young (S.E.) Ltd 168 Church Road Hove East Sussex BN3 2DL
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 August 2024
| 2024 | 2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Charitable activities | 5 | 120,730 | 120,730 | 77,555 |
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 120,730 | 120,730 | 77,555 | |
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Expenditure on charitable activities | 6,7 | 82,255 | 82,255 | 66,511 |
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 82,255 | 82,255 | 66,511 | |
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net income and net movement in funds | 38,475 | 38,475 | 11,044 | |
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 475,117 | 475,117 | 464,073 | |
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 513,592 | 513,592 | 475,117 | |
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 11 to 19 form part of these financial statements.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Statement of Financial Position
31 August 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 11 | 273,321 | 266,084 | |
| Current assets | ||||
| Stocks | 12 | 1,753 | 1,752 | |
| Debtors | 13 | 12,202 | 15,795 | |
| Cash at bank and in hand | 229,888 | 193,456 | ||
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | |||
| 243,843 | 211,003 | |||
| Creditors: amounts falling due within one year | 14 | 3,572 | 1,970 | |
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | |||
| Net current assets | 240,271 | 209,033 | ||
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | 513,592 | 475,117 | ||
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 513,592 | 475,117 | ||
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | |||
| Funds of the charity | ||||
| Unrestricted funds | 513,592 | 475,117 | ||
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | |||
| Total charity funds | 15 | 513,592 ৶৶৶৶৶৶৶৶৶৶ |
475,117 ৶৶৶৶৶৶৶৶৶৶ |
For the year ending 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page. The notes on pages 11 to 19 form part of these financial statements.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Statement of Financial Position (continued)
31 August 2024
These financial statements were approved by the board of trustees and authorised for issue on 22 May 2025, and are signed on behalf of the board by:
Miss L B Thaxter (Trustee and Director) Trustee
The notes on pages 11 to 19 form part of these financial statements.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 August 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 9 Clarence Gardens, Brighton, BN1 2EG.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the trustees.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
No significant judgements have had to be made by the directors in preparing these financial statements.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 15% reducing balance Equipment - 25% reducing balance
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
3. Accounting policies (continued)
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
3. Accounting policies (continued)
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy).
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
4. Limited by guarantee
In the event of the company being wound up, each member, who is a member of the committee at that time, has undertaken to contribute £1.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
5. Charitable activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Theatrical productions | 94,916 | 94,916 | 54,639 | 54,639 |
| Bar Income | 20,111 | 20,111 | 17,523 | 17,523 |
| Costume Hire | 60 | 60 | 52 | 52 |
| Subscriptions: Friends membership | 30 | 30 | 35 | 35 |
| Subscriptions: Full membership | 3,213 | 3,213 | 3,195 | 3,195 |
| Photos Income | 624 | 624 | 410 | 410 |
| Donations and legacies: General Brick | ||||
| By Brick | 1,119 | 1,119 | 471 | 471 |
| Donations and legacies: Patti Cards | 69 | 69 | – | – |
| Donations and legacies: Programme | ||||
| Donations | 588 | 588 | 750 | 750 |
| Donations and legacies: Other | – | – | 326 | 326 |
| Other Fundraising | – | – | 119 | 119 |
| Seat Plaques | – | – | 35 | 35 |
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 120,730 | 120,730 | 77,555 | 77,555 | |
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
6. Expenditure on charitable activities by fund type
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Theatrical productions | 37,766 | 37,766 | 27,012 | 27,012 |
| Bar | 9,289 | 9,289 | 7,633 | 7,633 |
| Support costs | 35,200 | 35,200 | 31,866 | 31,866 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 82,255 | 82,255 | 66,511 | 66,511 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
7. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly | Support costs | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Theatrical productions | 37,766 | – | 37,766 | 27,012 |
| Bar | 9,289 | – | 9,289 | 7,633 |
| Support costs | – | 32,927 | 32,927 | 29,434 |
| Governance costs | – | 2,273 | 2,273 | 2,432 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 47,055 | 35,200 | 82,255 | 66,511 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
8. Analysis of support costs
| Theatrical | ||||
|---|---|---|---|---|
| productions | Bar | Total 2024 | Total 2023 | |
| £ | £ | £ | £ | |
| Premises | 9,935 | 2,484 | 12,419 | 10,439 |
| Communications and IT | 1,251 | 313 | 1,564 | 1,497 |
| General office | 1,817 | 320 | 2,137 | 1,709 |
| Insurance | 2,580 | 645 | 3,225 | 3,784 |
| Advertising | 5,720 | 1,430 | 7,150 | 5,895 |
| Depreciation | 5,146 | 1,287 | 6,433 | 6,110 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 26,449 | 6,479 | 32,928 | 29,434 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Independent examination fees | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 960 | 1,140 | ||
| ৶৶৶৶ | ৶৶৶৶৶৶৶ |
9. Independent examination fees
10. Trustee remuneration and expenses
There were no trustees remuneration or other benefits for the years ended 31 August 2024 or 31 August 2023.
There were no trustees expenses for the years ended 31 August 2024 or 31 August 2023.
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Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
11. Tangible fixed assets
| Freehold | Plant and | Fixtures and | ||||
|---|---|---|---|---|---|---|
| property | machinery | fittings | Equipment | Total | ||
| £ | £ | £ | £ | £ | ||
| Cost | ||||||
| At 1 September 2023 | 60,000 | 171,591 | 159,736 | 190 | 391,517 | |
| Additions | – | 5,635 | 7,641 | 394 | 13,670 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ||
| At 31 August 2024 | 60,000 | 177,226 | 167,377 | 584 | 405,187 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ||
| Depreciation | ||||||
| At 1 September 2023 | – | – | 125,385 | 48 | 125,433 | |
| Charge for the year | – | – | 6,299 | 134 | 6,433 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | ||
| At 31 August 2024 | – | – | 131,684 | 182 | 131,866 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | ||||||
| At 31 August 2024 | 60,000 | 177,226 | 35,693 | 402 | 273,321 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ||
| At 31 August 2023 | 60,000 | 171,591 | 34,351 | 142 | 266,084 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ||
| 12. | Stocks | |||||
| 2024 | 2023 | |||||
| £ | £ | |||||
| Raw materials and consumables | 1,753 | 1,752 | ||||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||||
| 13. | Debtors | |||||
| 2024 | 2023 | |||||
| £ | £ | |||||
| Trade debtors | – | 65 | ||||
| Prepayments and accrued income | 12,152 | 10,451 | ||||
| Other debtors | 50 | 5,279 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| 12,202 | 15,795 | |||||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||||
| 14. | Creditors: amounts falling due | within one | year | |||
| 2024 | 2023 | |||||
| £ | £ | |||||
| Trade creditors | 66 | 1,168 | ||||
| Accruals and deferred income | 3,506 | 802 | ||||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||||
| 3,572 | 1,970 | |||||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
- 18 -
Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
15. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 September | 31 August 20 | |||
| 2023 | Income | Expenditure | 24 | |
| £ | £ | £ | £ | |
| General funds | 475,117 | 120,730 | (82,255) | 513,592 |
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | |
| At | At | |||
| 1 September | 31 August 20 | |||
| 2022 | Income | Expenditure | 23 | |
| £ | £ | £ | £ | |
| General funds | 464,073 | 77,555 | (66,511) | 475,117 |
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | |
| Analysis of net assets between funds | ||||
| Unrestricted | Total Funds | |||
| Funds | 2024 | |||
| £ | £ | |||
| Tangible fixed assets | 273,321 | 273,321 | ||
| Current assets | 243,843 | 243,843 | ||
| Creditors less than 1 year | (3,572) | (3,572) | ||
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 513,592 | 513,592 | ||
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Total Funds | |||
| Funds | 2023 | |||
| £ | £ | |||
| Tangible fixed assets | 266,084 | 266,084 | ||
| Current assets | 211,004 | 211,004 | ||
| Creditors less than 1 year | (1,971) | (1,971) | ||
| ৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 475,117 | 475,117 | ||
| ৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶ |
16. Analysis of net assets between funds
- 19 -