COMPANY REGISTRATION NUMBER: 021174376
CHARITY REGISTRATION NUMBER: 296787
Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 August 2025

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 Augusl 2025
Page
TrUs￿es, annual report {in¢o4)orating the direcior's report)
Independenl examiner's report lo Ihe Erusiecs
si&￿ment of financial a¢livities (including income and expenditure account)
Statement of financial position
Notes to the financial State￿n(S

Brighton LittleTheatre Company Limited
Company Limiied by Guarantee
Trusteos, Annual Report (Incorporating the DRrector's Report)
Year ended 31 August 2025
The trustees, who are also the directors for the pU￿)se8 of company law. presenl their report and the
unaudited financial 8ÈaÈements of the charity for the year ended 31 August 2025.
Referenet and administrative details
Registered eharity name
Brighton LiiileThealre Company Litnited
CharRty reeistration number 296787
Company regSstr#tion number 02074376
Prfnelpal offlce and registered 9 Clarence GardeDS
offiee
Brighton
BNE 2EG
The trustees
MrLMWard
{Trustee and Director)
Miss L B Thaxter (Trustee and Director)
Mr S Adams
(Company Seerctary)
Mr G Wicks
INotE-Execuiivc Trustee)
None of the comtnittee has any beneficial interest in the ¢ompany. Each of the ¢omJniltee are
members of the company and guarantee to contribute £1 tn the event of a winding up.
Independent examiner
Mr C KyffLn-Walton

Brighton LittleTheatre Cornpany Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report} (rowin#￿)
Year ended 31 August 2025
Structure? governanee and management
Governing document
Thc charity is controlled by its governing documeni, a deed of trust and is constituted as a limlled
company. limiied by guarantee, as defined by the Companies Act 2006.
Organisational structure
An clected commiitee o( up to seven people run ihe Company. There dre three executive members:
Chaii, Treas￿er and Company Secretary. The exe¢ulive member9 hold office for a year from (he date
of the AGM. Members wishing to 51and for election as an executive ￿enther must be nominated and
secondcd by other members. Exisiing executive committee members can sland for re£leclion. If more
than one person stands for any position, a ballot of members is held.
There can be up io four ordinary members who are elected for a peri(Kl of iwo 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 wishtng to Stand musi be proposed and seconded by other
member.8 and have been members for twelve tnonths. All nominations for posts must be received at
least five weeks before the commencement uf the meeting.
Following the AGM held on 30 March 2025, where only olle ordinary member was elected for the
subsequent two year period, there will be an elected committee of six people running the ¢ompany
until the 2027 AGM.
Rlsk mahagernent
The trusiecs hayc a duty to identsfy and review the risks to which the Charity is exposed and lo ensure
that adequate controls are kn place to provide reasonable assurance against fraud and em)r.
The Comm1[￿e has assessed the major risks to which the company is exposed and is saiisfied that
sysfrms are in place to miugate exposure to major risks.
Public benefit
In shaping our objectives and planning our activities for the year, Ihe Trustees haye given
coThsideration to the duties set out in Section 17(5) of the Charilies Act 2011 to have due regard to
public benefit. In particular, the Trusiees have considered how the planned activities will coniribute 10
the overall aims and objectives (hey have set.
The Trustees believe that the following paragraphs, specifically on the "Objectives and Activities"
and Achievements and Perl'ormance for the year, relale in detail the benefit the charity provides to
th¢ public.

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (colltinued)
Year ended 31 August 2025
Objectives and activities
Objectives and aims
The Company's al￿8 are to contribute ￿ the cultural life of the community and lo provide
opportunities lor interested people to enhancc and improve their skills and knowledge in ¢11] aspe¢ls of
thcatrical perforEnance including ba¢kslage and iechniLal work. The policies adopied in furtherance of
(hesc objectiyes are con8ulialion, openness and the valuing of all memb¢rs' contribufions. There has
bccn no change In this during the ye￿.
The chaTity's tnain activity is the putting on and performing of plays. It also provides leachtng and
learning facilities for children and young pttople stages perfortnances by them.It also provides
training opportunities for members and bursaries to metnbcrs attending suitable external courses.
Aeblevements and performance
Charftable actlvltles
The Company siagcd 9 (2024 - 13} produ¢tioy)s during rhe financial year.
Two productions werc staged at Brighton Open Air Theatre.
Fin8neio1 review
Reserves policy
The Company continues to maintabn unrestricied funds of aE least £15,000 expenditure so that, should
il experience a significant drop in funding, it can maintain ils activitics.

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) IconliKr¢edl
Year ended 31 August 2025
Flnaneial reTr4ew (coKlrttu¢d)
Finanelal performance
A summary of the resulis compared with last year is as follows..
2025
2024
BLT production surpluses
Minack produciion surplus
B O A T production surplus
Interest received
Donations
Subscriptions, bar and other nei income
23.140
18.443
6.984
4.084
573
1,205
10,727
1,776
14,749
39.729
22,370
1.5
4,556
5,691
75,994
25,235
Overheads
BursarÈes and donations
Repairs
Depreciatio
5,851
6,433
5,612
38,475
Average costs per production
Average per Average per
produciion
pr(xiuetion
excluding
ncluding
Minack
Minack
Total
Season 2Q24125
19 producuons}
Income
Costs
Surplus
45,994
18,770
27,224
5,110
2,086
3,025
5,110
2,086
3.025
Season 2023124
(13 productions)
Incott]e
Costs
Surplus
94,916
35,447
59,469
4.953
1.534
3,419
7,301
2,727
4.575

Brighton LittleTheatre Company Limited
Company Limiied by Guarantee
Truste¢s' Annual Report (Ineorporating the Director's Report) {ronliRMed}
Year ended 31 August 2025
Sm411 ¢ompgny provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustee5' annual report was approved on 12 April 2026 and signed on behalf of the hTrard of
trustees by..
MrLMWard
Trustee
(Trustee and Director)

Brighton LittleTheatre Company Limited
Company Limited by Guarantse
Independent Examiner's Report to the Trustees of Brighton LittleThealre Company
Limited
Year ended 31 August 2025
report to the Iruslees on my examination of the financial statcJnents of Brighton LittlcTheatre
Company Limiled I'ihe charity.) for the year ended 31 August 2025.
Respomibilities and basis of report
As the trustees ol thc company (and also ils directors for the purposes of company law) yuu are
responsible for the piepariiiion of the financial slatemenis in accordance with the requirements of the
Compani¢s Act 2(X16 ('the 21XK) Act'}.
Having satisfied myself that ihc accounts of the company are not required lo b¢ audited under Part 16
of the 2006 Act and are eligible for independent exainii)ation. I report in respect of my examinalion of
the charity's ac¢ounts as ca￿]ed out uRder section 145 of the Charities Act 2011 ('the 2011 A¢l'}. In
carrying out my examinatlOA I have followed thc Dii'ections given by the Charity Commission under
section 14515)(b) of the 2011 ACL
Independent examlner's statement
I have completed my examinauon. l Confirm thai no matter5 have Lotne to my attention in connection
wilh the ex£unination giving me cause to believe..
accounting records were noi kepi in respect of the charity as required by section 386 of the
2006 A¢t' or
the financial stai¢ments do Thot accord with those records; or
the financial staiemenls do noi cornply with the accounting requirements of section 396 of
the 2006 Act other than any requirement thai the accounts give a 'true and fair, view which
is not a matter considered as part of an independeni examination. or
the financial statements have not b¢en prepared in accordance wilh the meihods and
principles of thc Statement of Recomroended Practice for a¢¢ounling and reporring by
chariues applicable to charities preparing their accounts in accordance with the Financial
Reporling Standard applicable in the UK and Republie of treland IFRS 102).

Brighton LittleTheatre Company Limited
Company Llmited by Guarantee
Independent Examiner's Report to the Trustees of Brighton LittleTheatre Company
Limitsd (cgffl¥ryiredl
Year ended 31 August 2025
I have no Concerns and have come across no other matters in conne¢tion with thc cxamination lo
which attetktiott should be drawrj in Ihts report in order to enable a proper unders￿ndIng of the
accounts io be reached.
Mr C Kyffin-walton
Independent Examiner
UHY Affinia
168 Church Road
Hove
East Sussex
BN3 2DL

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Stalement of Financial Activities
(including Rncome and expenditure aecount)
Year ended 31 August 2025
21125
Unreslricied
funds Total funds Totsl funds
2024
Note
Income and endowments
Charitable aclivilies
Investment income
65.030
573
65.030
573
120.730
Total income
65,603
65,603
120.730
Expenditure
Expenditure on ch2rithble Activities
Total expenditure
59,991
59,991
82,255
59.991
59,991
82,255
Net income and net movement In funds
5.612
5,612
38.475
Reeoftelliation of funds
Total funds brought fonvard
TotAI funds carried Corward
513,592
513,592
519,204
475,117
519.204
513,592
The stateinent of financial aciivities itkeludes all gains and losses re¢ognised in the year.
All income and expendiiure derive from continuing activities.
The notes on pag￿ 11 to 19 torni part of these finAncial stslements.

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Statement of Financial Position
31 August 2025
2025
2024
Note
Fixed Assets
Tangiblc fixed assets
12
277.130
273,321
Current assets
Siocks
Debtors
Cash ai bank and in hand
13
14
943
15.429
228.138
1,753
12,202
229,888
244.510
243,843
Credltors: amounts falling due within one year
Net current assets
15
2,436
3,572
242,074
240.271
Total ￿et5 les5 wrren¢ liabilities
519,204
513,592
Net a&sets
5 I9,204
513,592
Funds of the eharlty
Unrestricied funds
519,204
513,592
Total charity funds
16
519,204
513,592
For the year endkng 31 August 2025 ihe charity was entiiled lo exemption from audii under section
477 of the Companies Act 2(K>6 relating lo small companies.
Direciors, responsibilÉiies'.
The members have not required the company to obtain an audit of ils financial staiements for ihc
year in question in accordatTrce with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respeci 10 accounting records and the preparalion of financial slaletnents.
These financial statements have been prepared in accordance with the provisions applicable lo
companies subject lo the small companies, regime.
The s(atemeni of financial position
continues on ihe following page.
The notes on pages 11 to 19 forni part of these financial statements.

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Statement of Financial Position (coNtinNedl
31 August 2025
These financial statements were appn)ved by the board of irustees and authorised for Issue oll 12
April 2026, and are signed on behalf of the board by..
Miss L B Thaxier IT￿Slee and Direclor)
Tnjstee
The notes on pages 11 ¢0 19 forni part of these flnanelal statements.
io-

Brighton LittleTheatre Company Limited
Company Limiled by Guarantee
Notos to the Financial Statements
Year ended 31 August 2025
Gener81 Infomation
The chariiy is a public benefit entity and a private company liinitcd by guarantee, registered in
England and W¢iles and a registered charity in England and Wales. The address of the registered
office is 9 Clarence Gardens, Brighton. BNI 2EG.
StAtement of compliance
These financial slaiements have been prepared in compliance with FRS 102. The Financial
Repor(ing .8tand&rd applicable kn the UK and Ihe Republic of Ircland,, the Statement of
Recommended Praclice applicable to charities preparing Iheir accounis in accordanLe with the
Financial Reporting Siandard applicable in the UK atid Republic of Ireland (FRS 102) {Charilies
SORP {FRS 102)) and rhe Cotnpanics Act 21X)6.
Accounting policies
Basis of preparation
The fLnancial statements have been preparcd on the lll"Storical cost basis. as modified by the
ievaluatkon of certain financial &4sers and liabililies and inveslmenl properties measured at fair
value thtough income or expendiiure.
The financial s(aiements are prepared in sterling, which is the functional currency of ihe entity.
Going concern
No matrrial uncenainiies that may ca51 significant doubt about the ability of Ihe ¢ompany lo
continue as a going co¢Kern have been identified by the trustees.
Judgements aDd key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgemcnts. estitnates
and assumpt10115 that affect the aniounts reported. These ests'males and judgements are
¢oniirAually reviewed and are based on experience and other factors. in¢luding expectaitons of
future events that are believed to be reasonable under the circumstances.
No significant judgements have had lo be made by the directors in preparing Ih¢se financial
statements.
li-

Brighton LittleTheatre Company Limited
Company Limiled by Guarantee
Notes to the Financial Slatements IctsAtiitl¥td)
Year ended 31 August 2025
Accounting policies (cottlinued)
Fund accounting
Unrestricted funds are available for use ai the discretion of the trustees lo further any of the
charity s purposes.
Designated funds are unrestricted fund5 earmarked by the tntslees for particul￿. future project or
commitment.
Restricted funds are subjeLled 10 resiriciions on their expenditure declared by the donor or
through the terms of an appeal, attd fall into one of iwo sub-classes.. restricted income funds or
cndowment funds.
Ineoming resources
All incoming resources are included in the sLilemenl of financial activities when entitlemeni has
passed to the charity; it is probable that the economic benefits a%socia(ed with the iransaction
will flow lo ihe charity and the amount can be reliably measured. The following specific Ex)licies
are applied io partiLular categories of income..
in¢om¢ from donatiotTrs or grants is recognised when there is evidence of entiilemenl lo the
gift, re¢eipi is probable and its amounl can be measured reliably.
lega¢y income is recognised when Teceipt is probable and entitlement is established.
in¢ome from dOna￿d goods is measured at the fair value of the goods unless this is
impracu¢al co measure reliably, In which case the value is derived from the cost lo the
donor or the esumated resale value. Donated facilities and services are recognised in the
accounts when re¢eived if the value can be reliably measured. No amounts are included for
the contribution of getteral volunteers.
income from contracts for Ihe supply of services is recognised with the dclivery of the
contracted service. This is classified as unrestricted funds unless ihere is a eontraLtual
requirement for IÈ to be spent on a panicular purpose and returned if unspent, In wm.ch case
it may be regarded as restricted.
12-

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Slatements
Year ended 31 August 2025
Accounting policies IcontiRued)
Resources expended
Expendilure is recognised on an accruals basig as a liability is incurred. Expenditure includes
any VAT which cannot be fully recovered, is classified under headings of the statement of
financial activities to which li relates..
expendilure on raising funds includes (he costs of all fun(Iraising a¢tivilies. events. non-
charitable trading aciivilies. and ihe sale of donated goods.
expenditure on charitsible activities includes all costs incurred by a chartty in undertaking
activiues that further its charitable aims for the benefit of ils beneficiaries. including those
support costs and ¢osis relaiing to the governance of the charity apportioned to charitable
activities.
other expendiiure includes all expenditure that is neither related to rdis&ng funds for the
charity nor parl of its cxpenditute on charilable acuviues.
All costs are allocaied lo expenditure caieguric5 reflccting the use of the resource. Direct costs
attributable to a single a¢tiviiy are allo¢aled directly io thai activity. Shared costs are
apportioncd between the activities they contribute to on a reasonabl¢, justifiable and consistent
basis.
Tangible assets
Tangible asseis are initially recorded at Cost, and subseqtken(ly stated at cost less any
accumulated depreciaiion and impairmeni losses. Any ittngible assets carried at revalued
amounts are recorded at the fair value ai Ihe date of revaluation less any subsequent accumulated
depreciation and subsequent ac¢umulaied impairment losses.
Depreciation
tkpreciatloll 15 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 fiiiings
Equipment
15% reducing balance
25% reducing balance
13-

Brighton LittleTheatre Company Limited
Company Limited by Guarantre
Notes to the Financial Statements (co￿¢¥￿[￿d)
Year ended 31 August 2025
AccountSng policies
Impairment of fixed &ssets
A review for indicaiots of impairment is carried out ai each reporting date. with the ￿cOVerable
amount being estimated where such indicators exisi. Where the Ca￿yIng value exceeds the
recoverable amount, the asset is impaired accordingly. Prioi. impairnients are also reviewed for
possible reve￿al ai each reporting date.
For the purposes of impairment testing. when il is not possible to estimate the recoverable
amount of an individual asset, an estimate is made ol the recoverdble amount of the cash-
generating unli to which the assel belongs. The ¢a8h-generating unil is the smallest identifiable
group of assets thai includes the a55et and generates cash inflows that ]￿'g¢1Y independent of the
cash inflows from other assets OT groups of assets.
Stocks
Stocks are measured at the lower of cosi and eStill￿ted selling price less cosis to complete and
sell. Cost includes all COSES of purchase, costs of conversion and other costs incurred in bringing
the siock to its present location and ¢ondition.
14-

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements Icoythrtts¢d)
Year ended 31 August 2025
Aecounting polleies (conlrnutd)
Financial instruments
A financial assei or a financial liabilily is recognised only when the entity becomes a party to the
contractual provisions ol the instrutncnt.
Basic financial instruments are initially iecognised ai the amount receivable oi. payable including
any relaied transaciion costs, unless the arrangement constitutes a financing transaciion, where il
is recognised at the preseni value of rhe future payments discounted at a market rate of ittterest
for a similar debt instrument.
Current assets and current Ilabilities are subsequently rnea5ured al the Cdsh or other
consideration expectrd lo be paid or received Ind noi discounied.
Debc instruments are subsequently measured at amortised cosi.
Other financial instruments, including derivaiives, are inilially recognised at fair value, unless
payment for an asset is deferred beyond norm31 business ierms or financcd ai a ralc of inlcrest
chat is not a uwket iaie, in whlch ¢ase the asset is measured al the preseni value of ihe future
payments discounied at a Enarket rale of interest for a similar debt instrnmeni.
Other financial instrnmen(s are subsequently measured at fair value. with any changes
recognised in profit or loss, wirh the cxccption of hedging instruments in a designated hedgfftng
relationship (See hedge ac¢ounling policy).
Financial assets that are measured at cost or amortised cosi are revlewed for objeciive evidence
of impairment aÈ the end of each reporting date. If there is objective evidence of impairmeni, an
impairment Los5 Is recogtLised under the appi'opriate heading in Ihe slalemenl ol financial
activities in which the initial g&in w&4 recognised.
For all equiiy insiNments regardless of significance. and oiher financial assets that are
individually significanc, these are assessed individually for Émpairment. Other fittancial assets
are either assessed individually or grouped on the basis of Similar credit risk characteristics.
Limited by guarantee
In the event of the company being wound up, each member. who is a member of the committee
al that time, has undertaken to contribute £1.
15-

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes lo the Financial Statements l¢¢Jndnu¢d}
Year ended 31 August 2025
Charitable aetivities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
FuEids
2024
Theatrical productions
Bat Income
Costume Hire
Subscriptions.. Friends membership
SubscrLPtions'. Full membership
Photos Income
Donations and legacies: General Brick
By Brick
Donations and legacies-. Patti Cards
Donalions and legacies.. Programrne
Donations
Donations and legacies.. Other
45,994
13,876
20
30
3.557
348
45,994
13,876
20
30
3.557
348
94,916
20.111
60
30
3,213
624
94.916
20.IIE
30
3,213
624
418
109
418
109
1,119
69
1,119
69
495
183
495
183
588
588
65,030
65,030
120.730
120,730
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank In￿reSt receivable
573
573
Expendlture on eharltable o¢tIvlti￿ by fund type
Unrestricted Tothl Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Theairical productions
19,689
7,11)4
33,198
19,689
7,104
33,198
37.766
9,289
35,2(M
37,766
9,289
35,200
Support costs
59,991
59,991
82,255
82,255
16-

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements IcontrNwedJ
Year ended 31 August 2025
Expenditure on charitable aetlvities by aetivity type
Activities
undertakcn
direcLly Support costs
Total funds Totsl fund
2025
2024
TheaÉrical productions
19,689
7,1(H
19,689
7.104
31,413
1,785
37.766
9,289
32,927
2,273
Support costs
Governance costs
31,413
1.785
26,793
33,198
59,991
Analysls of support eosts
Theatrical
productions
Bar Total 2025 Total 2024
Premises
Communications and IT
General office
Insurance
Advertising
Depreciation
Bursaries and donations
8,020
944
1,528
3,278
3.992
4.154
1,5(X)
2,966
349
455
1,2l3
1,477
1.537
10.986
1,293
1,983
4,491
5.469
5.691
1.500
12.419
1.564
2,137
3,225
7,150
6.433
23.416
7.997
32.928
10. Independent examinalion feos
2025
2024
Fees payable to the independent exatniner for..
Sndependenr examination of the financial stalemenis
960
960
11. Trnstee remuneration and expenses
There were no (rustees remuneraiion or orher benefits for the years ended 31 August 2025 or 31
August 2024.
The￿ were no trnstees expenses for the years ended 31 August 2025 or 31 August 2024.
17-

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Notes to the Financial Statements {rottliRued)
Year ended 31 August 2025
12. Tangible fixed assets
Freehold Plant and Fixtures and
property maLhinery
filtings Equiptnenl
Cost
At I Seplember 2024
Additions
177.226
8,105
167.377
1.121
584
274
405.187
9.5(K)
At 31 August 2025
Depreciation
Ai I Septeniber 2024
Charge for the year
At 31 August 2025
Carrying 8mount
At 31 August 2025
At 31 August 2024
185.331
168.498
858
414.687
131,684
5,522
182
169
131.866
5,691
137,206
351
137.557
185,331
31,292
507
277.130
60,(K)O
177,226
35,6Y3
402
273,321
13. Stocks
2025
2024
Raw mateTials and consumables
943
1.753
14. Debtors
2025
2024
Prepayments and accrued income
Other debtors
9,511
5,918
12.152
50
15,429
12,202
IS. Creditors: amounts falling due within one year
2025
2024
Trade creditors
Accruals and deferred income
66
3,506
2,436
2,436
3,572
18-

Brighton LittleTheatre Company Limited
Company Limited by Guarantee
Not￿ to the Financial Statements f¢ontinwed)
Year ended 31 August 2025
16. Analysis of charitable funds
Unrestrieted funds
Ai
I September
2024
At
31 August 20
25
Income Expenditure
General (unds
513,592
65,603
159,991)
519,204
At
I September
2023
At
31 August 20
24
Income Expenditure
General funds
475,117
120,730
(82,255)
513.592
17. A￿lySiS of net assets between funds
Unrestri¢led Total Funds
Funds
2025
Tangible fix¢d assets
Current assets
Creditors less than l year
Net assets
277.130
244.510
(2,436)
519,204
277.130
244.510
{2.436)
519.204
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than l year
Net assets
273,321
243,843
{3,572)
513,592
273.321
243,843
13.5721
513,592
19-