BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
Registered in England No: 01333890
A Registered Charity No: 507832
REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
Registered in England No 01333890
A Registered Charity No 507832
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
CONTENTS
PAGE
Company Information
Report of the Board of Management (as Trustees and Directors)
Independent Examiner's Report
Accounting Policies
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
DONNELLYBENTLEY LTD
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
BL148Y

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024
COMPANY DIRECTORS & TRUSTEES:
Ms K Riley-shipperbottom (Chair)
Mr C Harris (Treasurer)
Mr M S Pillar (Secretary)
IArs C H Butler
Miss F Clemmitt
Mr A Gradwell
Ms M Collinson
Mr P Haslam
Mr D Lane
Mr S Mott
COMPANY SECRETARY..
Mr M S Pillar
REGISTERED COMPANY NUMBER:
01333890
REGISTERED CHARITY NUMBER:
507832
REGISTERED OFFICE:
Bolton Little Theatre
Hanover Street
Bolton
BL14TG
BANKERS:
HSBC plc
Victoria Square
Bolton
BL11RJ
INDEPENDENT EXAMINER:
Mr Andrew Newton, ACA
DonnellyBentley Ltd
Hazlemere
70 Chorley New Road
Bolton
BL14BY

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
REPORT OF THE BOARD OF MANAGEMENT IAS TRUSTEES AND DIRECTORS)
FOR THE YEAR ENDED 30 JUNE 2024
The directors, who are trustees of the Charity. also comprise the Board of Management as set
out below. The Board present their annual report and financial statements for the year ended
30 June 2024.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, and 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 2015).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governin
Document
Bolton Little Theatre Limited is a company limited by guarantee and is governed by Its
Memorandum and Articles of Association.
The company is a charity registered in England and Wales and is therefore non-profit making.
Its directors and trustees are volunteers. The company has been incorporated without share
capital as it is limited by guarantee, to a maximum of £1 by each of its members.
ointment of Trustees
The directors and truslees are appointed by the members of the organisation at the Annual
General Meeting. Directors and trustees have the power under the governing documents to
co-opt individuals who support the objects of the organisation to fill vacancies on the Board of
Management, and to fulfil other specific roles.
Trustee Induction
As part of their induction. the new directorsltrustees are provided with information about the
charity, the management structure, its history and working practi￿S. In addition they are also
provided with a copy of the Memorandum and Articles of Association plus information from
the Charity Commission and Companies House ￿gardIng the duties and responsibilities of
directors and trustees.
OBJECTIVES AND ACTIVITIES
Bolton Little Theatre Limited was founded in 1931 and apart frorn interruptions caused by war,
rebuilding, and rnost recently Covid-19, has presented a regular season of plays since then.
The Theatre in Hanover Street was acquired, converted and opened in 1934. Since October
2017 Bolton Little Theatre Limited has owned the long lease on the building. Since 1949 the
Theatre has been a member of the Little Theatre Guild of Great Britain.

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
REPORT OF THE BOARD OF MANAGEMENT (AS TRUSTEES AND DIRECTORS)
FOR THE YEAR ENDED 30 JUNE 2024
The purpose of the Theatre is to promote and encourage theatre arts through education and
the presentation of plays. The broad aims of the Theatre are:
to foster an environment whereby the dramatic arts can be practised and performed on
an accessible amateur basis by, and for, the people of Bolton and surrounding areas.,
to stage amateur productions each year, involving all ages of local volunteers,
developing their dramatic, technical and organisational skills; to provide a link between
the community and the arts.
ACHIEVEMENTS AND PERFORMANCE
Chalrman'8 Remarks
I would like to thank my predecessor as chairman, David Srnart, for the time and effort he put
into running the theatre, as a board director from late 2010, and additionally as chaimian from
2015. David also acted and directed.
Bark Street Unitarian Chapel closed in 2022 and a dissolution committee was set up to
distribute its funds to national and local charities. I would like to thank the dissolution
committee for their extremely generous donation to the theatre of £20,000. You will not be
surprised to hear that most of this has already been earmarked for maintenance and
improvement work, including rewiring the main stage for new LED lighting, replacing a lighting
board, and replacing windows.
Bolton Little Theatre holds a special place in so many people's hearts and that is because of
our volunteers, Without them the theatre would not be what it is, a safe, friendly and
comfortable place for our audiences to come and relax and enjoy an evening of entertainment.
Our volunteers give up their time to support our wonderful theatre and in doing so we can put
on plays and pantomimes of a high standard. Thank you to all our volunteers and audiences
for your continued support. We have an exciting season planned for 2024125 and I know that
it will be a great success. Keep supporting us where you can and let us keep the heart of our
wonderful little theatre alive!

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
REPORT OF THE BOARD OF MANAGEMENT (AS TRUSTEES AND DIRECTORS)
FOR THE YEAR ENDED 30 JUNE 2024
The Season's Productions
Details of the plays for the year to 30 June 2024 are as follows:
Box
Office
Play
Director
Perfs
Seats
Home I'm Darling
Blue Stockings
Dick Whiltington
Absent Friends
Hangmen
Player's Angels
Varonica's Room
Allo Allo
Peter Scofield
Sandra Simpson
David Smart
Frances Clemmitt
Simon Moti
Carol Butler
Peter Haslam
Richard Leigh
435
491
1,458
488
807
566
360
978
44
99
81
100
83
58
74
100
10
(M - main stage, capacity 163 seats; F- Forge, capacity 60 seats)
Additional Activities
These include acoustic music nights, cinema showings, and external lettings. As with last
year, the main activity was acoustic music nights, and we also hosted two charity nights. The
theatre was used by Stagecoach Bolton, New Rosemere Operatic Society and Forza Dance.
Governance
Membership: M8mbership for the year was 82 (2023, 104), which is a continuing decline. We
hope to improve member numbers for the 2024125 season.
Board of directors: At the AGM on 4 December 2023 the following were elected to the board,
At that date no-one was elected to replace David Smart as Chairman but Kimberley Riley-
Shipperbottom subsequenlly agreed to take on the role.
Craig Harris (Treasurer)
Mark Pillar (Secretary)
Carol Butler
Frances Clemmitt
Andrew Gradwell
Peter Haslam
Nigel M iller
Simon Mott
Kimberley Riley-shipperbottom
Board meetings have taken place through the year.

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
REPORT OF THE BOARD OF MANAGEMENT (AS TRUSTEES AND DIRECTORS)
FOR THE YEAR ENDED 30 JUNE 2024
Marketing committee: David Smart was responsible for marketing, including social media
postings and editing the website, until his resignation at the AGM. Since then marketing has
been undertaken by Simon Mott and team.
Play production team: The team of Peter Scofield, Kirn Amiston and Simon Mott, and latterly
Peler Haslam. have once again worked hard to choose plays and directors for the 2024125
season, and take responsibility for putting them on Ihe stage.
BL T 100 Club.. Nigel Miller continued to run this. As well as prize monies the club has provided
£524 (2023 £450) for the theatre's funds.
Box office: Frances Clemmitt remained in charge, with a competent team to run the box office
at productions and at other advertised times for th8 current season.
Bar and front of house: David Smart organised the rotas for house Manager and the bar until
his resignation at the AGM. Carol Butler took over the rota for front of house and Peter Haslam
took over the rota for the bar. Bar stock was organised by David Smart. until his resignation
at the AGM, and Mark Pillar. The licensee is Carol Butler. June Grice continued lo organise
the coffee rota.
Engaging with the community: The theatre wishes to support other local theatre groups as
much as it can, subject to the time required for its own season.
PUBLIC BENEFIT
We have referred to the guidance in the Charity Commission's g8neral guidance on public
benefit when reviewing our Aims and Objectives and in planning our future activities. As the
earlier part of this report demonstrates, it is clear that the building work w8 have done will
ensure it is fit for the public to benefit from the activities of the Charity, in accordance with the
Charity's Aims and Objectives.
FINANCIAL REVIEW
The surplus for the year was £10,791 (2023: £2,312 surplus).
RESERVES POLICY
It is the policy of the charity to maintain unrestricted funds, which are free reserves of the
charity, at a level which equates to at least one year's operalional costs.
GOING CONCERN
The Board has reviewed the financial position and considers the Theatre has sufficient
reserves to continue as a going concem.

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
REPORT OF THE BOARD OF MANAGEMENT (AS TRUSTEES AND DIRECTORS)
FOR THE YEAR ENDED 30 JUNE 2024
BOARD OF MANAGEMENT
The Board of Management which served during the year is listed below.
30 June 2024
Mr D Smart {resigned 04112123)
Ms K Riley-shipperbottom {from
03104124)
Mr C Harris
30 June 2023
Mr D Smart (resigned 04112123)
Chair:
Treasurer.,
Mr C Harris
Secretary:
Mr M Pillar
Mrs C Butler
Mrs C Butler
Ms F Clemmitt
Ms F Clemmitt
Mr A Gradwell
Mr A Gradwell
Ms E Hill (resigned 30109122)
Mr N Miller (resigned 11104124)
Mr N Miller
Mr S Mott (resigned 02111122, appointed Mr S Mott (resigned 02111122)
04112123)
Ms M Collinson (appointed 10101124)
Mr D Lane (appointed 15105124)
Ms K Riley-shipperbottom
Mr A Foster (appointed 09101123,
resigned 27105123)
Mr P Haslam (appointed 04112123)
All the Board of Management are also directors and trustees. All directors are volunteers and
received no rernuneration for their services during the year, None of the directors who served
during the year had any beneficial interest in the company.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees {who are also directors of Bolton Little Theatre Limited for the purposes of
company law) are responsible for preparing the Truste8s' Report and the financial statements
in accordance with applicable law and United Kingdom Accounling Standards (United
Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year,
which give a true and fair view of the state of affairs of the charitable company and of the
incoming resources and application of resources, including the income and expenditure, of
the charitable company for the year. In preparing these financial statements the trustees are
required to:
Select suitable accounting policies and Ihen apply them consistently;
Observe the methods and principles in the Charities SORP.
Make judgements and estimales that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements.
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in operation.

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
REPORT OF THE BOARD OF MANAGEMENT (AS TRUSTEES AND DIRECTORS)
FOR THE YEAR ENDED 30 JUNE 2024
The trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charitable company and enable
them to ensure that the financial statements comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detects.on of fraud and other irregularities.
TAXATION
The Board of Management are of the opinion that the company is a close company for taxation
purposes.
Exemption from taxation has been granted by Revenue & Customs under the provisions of
Section 505 of the Income and Corporation Taxes Act 1988.
INDEPENDENT EXAMINER
The directors consider that for the year ended 30 June 2024 the company was entitled to
exemption from a statutory audit under Section 477 of the Companies Act 2006. Under the
provisions of the Act the directors have appointed Mr A J Newton of DonnellyBentley
Chartered Accountants as Independenl Examiner.
SMALL COMPANY EXEMPTION
In preparing this report, the directors have taken advantage of the special provisions of Part
15 of the Companies Act 2006 applicable to companies subject to the small companies
regime.
APPROVED BY THE BOARD OF MANAGEMENT
AND SIGNED ON BEHALF OF THE BOARD BY:
Mark Pillar- Secretary
9 December 2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
FOR THE YEAR ENDED 30 JUNE 2024
I report to the charity trustees on my examination of the accounts of the company for the year
ended 30 June 2024 which are set out on pages 4 to 7.
Responsibilities and basis of report
As the charity 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 company'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 that in any material respect:
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 Ihat 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.
Mr Andrew Newton ACA
DonnellyBentley Ltd
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
BL14BY
9 December 2024

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
ACCOUNTING POLICIES
FOR THE YEAR ENDED 30 JUNE 2024
BASIS OF PREPARATION
The financial statements have been prepared under the historic Gost convention and the going
concern basis.
The financial statements have been prepared in accordance with Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charilies preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland published in October 2019 (Charities SORP 2019), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act
2006. The principal accounting poliGi8s adopted in the preparation of the financial statements
are set out below.
Bolton Little Theatre meets the definition of a public benefit entity under FRS 102, Assets and
liabilities are initially recognised at historical cost or transaction value unless othenNise stated
in the relevant accounting policy note(s).
FUND ACCOUNTING
Unrestricted funds are not subject to any restrictions regarding their use and are available for
use at the discretion of the trustees in furtherance of the general objectives of the Charity,
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or
through the terms of a grant. Details of the balances on r8Stricted funds at the year end are
set out in note 7 to the accounts.
INCOME RECOGNITION POLICIES
All inooming resources are included in the statement of financial activities when the Charity is
entitled to the income and the amount can be quantified with reasonable accuracy.
EXPENDITURE
Expenditure is recognised on an accrual basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the Charity in the delivery of
its activities and services for its beneficiaries. It includes both costs that can be
allocated directly to such activities and those costs of an indirect nature necessary to
support them.
All costs are allocated between the expenditure categories on a basis designed to
reflect the use of the resource. Costs relating to a particular activity are allocated
d1￿ctly. others are apportioned on an appropriate basis.
DEPRECIATION
Depreciation is provided by the reducing balance rnethod on all tangible fixed assets at rates
calculated to write off the cost less estimated residual value of each asset over their expected
useful lives as follows:
Leasehold land and buildings
Improvements to land and buildings
Theatre equipment
Fixtures and fittings
20/0 per annum
50/0 per annum
15 % per annum
15./0 per annum

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
ACCOUNTING POLICIES
FOR THE YEAR ENDED 30 JUNE 2024
STOCK
Stock is stated at the lower of cost and net realisable value.
VAT ACCOUNTING
Irrecoverable VAT on expenditure is not analysed separately but attributed to the category of
expenditure on which it is incurred.
DEBTORS
Trade and other debtors are recognised at the settlement amount due after any discount
offered, Prepayments are valued at the amount prepaid net of any discounts due.
CASH AT BANK AND IN HAND
Cash at bank and in hand includes cash and short tenn highly liquid investments with a short
maturity of three months or18ss from the date of acquisition or opening of the deposit or similar
account.
CREDITORS AND PROVISIONS
Creditors and provisions are recognised where the charity has a present obligation resulting
from a past event that will probably result in Ihe transfer of funds to a third party and the
amount due to settle the obligation can be measured or estimated reliably. Creditors and
provisions are normally recognised at their settlement amount after allowing for any discounts
due.
TAXATION
No provision has been made for taxation as exemption from taxation has been granted by the
Inland Revenue under the provisions of Section 505 of the Income and Corporation Taxes Act
1988. This is subject to the continuing fulfilment of the requirements of that section that income
is applicable and applied to charitable purposes only.
CASH FLOW STATEMENTS
Exemption has been taken from preparing a cash flow statement on Ihe grounds that the
company qualifies as a small company under the Cornpanies Act 2006. The Board of
Management have elected to take advantage of the exemption under Update Bulletin 1 of the
Charities SORP (FRS 102} not to prepare a cash flow statement.
GOING CONCERN
The trustees have reviewed the circumstances of Bolton Little Theatre and consider that
adequate resources continue to be available to fund the activities of the charity for the
forese8able future. The trustees are of the view that the charity is a going concern.
JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
The preparation of these financial statements require certain judgements, estimates and
assumptions that affect the reported amounts of assets, liabilities, income and expenses.
Estimates and judgements are continually evaluated and are based on historical experience
and other fadors, including expectations of future events that are believed to be reasonable
under the circumstances.

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account)
FOR THE YEAR ENDED 30 JUNE 2024
Notes
Unrestrlcted
Funds
Heritage
Lottery
Fund
Total
Funds
2024
Total
Funds
2023
INCOME AND
ENDOWMENTS FROM:
Donations and legacies
Charitable activilies..
Ticket sales
Singalongs and Films
Other trading activities
Investment income
TOTAL INCOME
21,g50
21,950
2,180
63,618
1,483
31,072
1,309
119,432
63,618
1,483
31,072
1,309
119,432
66,108
26,431
491
95,210
EXPENDITURE ON:
Raising funds
Charitable acllvilies..
Production costs
Other
TOTAL EXPENDITURE
12.705
12,705
10,621
26,908
67.084
106.697
26,908
69,028
108,641
16,678
65,599
92,898
1,944
NET INCOME
12,735
{1,944)
10,791
2,312
Transfers
NET MOVEMENT IN FUNDS
12,735
(1,944)
10,791
2,312
RECONCILIA TION OF FUNDS
TOTAL FUNDS BROUGHT
FORWARD
TOTAL FUNDS CARRIED
FOWARD
315,204
44,710
359,914
357.602
327,939
370 705
359,914
The Heritage Lottery Fund is a restricted fund for the collection, ordering, preservation, exhibition
and publication of the Theatre's archive. The £1,944 of expenditure on the Fund relates to
depreciation on the building alterations previously capitalised at note 4 to the accounts, as those
were originally funded by a Heritage Lottery Grant.
The Statement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.

BOLTON LITTLE THEATRE LIMITED
A Private Company Limitad by Guarantee
BALANCE SHEET
AS AT 30 JUNE 2024
Note
2024
2023
FIXED ASSETS
Tangible Assets
242,180
253,145
CURRENT ASSETS
Stocks
Debtors and Prepayments
Cash at Bank
Cash in Hand
656
19,603
116,861
648
137,768
642
15,451
98,990
1,204
116,287
CREDITORS: Amounts
Falling Due Within One Year
NET CURRENT ASSETS
9,243
9,518
128 525
106769
TOTAL ASSETS LESS
CURRENT LIABILITIES
370,705
359,914
FUNDS
Heritage Lottery Fund
Unrestricted Funds
42,766
327,939
44,710
315,204
TOTAL FUNDS
7&8
370,705
359,914
The directors are satisfied that the company was entitled to exemption under Section 477 of the
Companies Act 2006 and that members have not required an audit in accordance with Section
476.
The directors acknowledge their responsibilities for.
Ensuring that the company keeps accounting records which comply with Section 386; and
ii. Preparing accounts which give a true and fair view of the state of affairs of the company as
at the end of the financial year and of its surplus ordeficit for the financial year in accordance
with the requirements of Section 396, and which othenvise comply with the requirements of
this Act relating to accounts, so far as applicable to the charitable company.

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
BALANCE SHEET
AS AT 30 JUNE 2024
The Financial Statements on pages 4 to 7 have been prepared in accordanc8 With the provisions
of the Companies Act 2006 applicable to companies subject to the small companies regime, and
constitute the annual accounts required by the Companies Act 2006 and are for circulation to
members of the company.
The Financial Statements were approved by the Board of Management on 9 December 2024
and signed on its behalf by.'_
K Riley-shipperbottom (Chair)
C Harris (Treasurer)

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
I. INCOME
The income is entirely attributable to the company's principal aims and objectives.
The operating surplus is stated after
2024
2023
Directors, Remuneration
Independent Examiner's Remuneration (including VAT)
Depreciation
2.310
10,965
2,100
11,642
Total
2024
Total
2023
Unrestricted
Restricted
Donations and Legacles
Memberships. Fees arid
Donations
Gift Aid
Grants
Legacy
21,770
180
21,770
180
1,898
282
21,950
21.950
Charltable Actlvities
Ticket Sales
Singalongs and Films
63,618
1,483
65,101
63,618
1,483
65,101
66.108
66,108
Other Trading Activltles
Sale of Programmes
Bar and Coffee Sales
Theatre Lettings
Merchandise and Ice Cream Sales
Other Fundraising Activities
1,157
21,591
5,715
1,832
777
31,072
1,157
21,591
5,715
1,832
777
31,072
826
17,805
4,708
2,642
450
26,431
Investment Income
Bank Interest Received
1.309
1,309
1,309
1,309
491
491
TOTAL INCOME
119,431
119,431
95,210
The income for 2023 was all unrestricted.

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
2. EXPENDITURE
Total
2024
Total
2023
Unrestricted
Restricted
Theatre O
erations
Ralsing funds
Production costs
other
12,705
26,908
67,084
106,697
12,705
26,908
69,028
108,641
10,621
16,678
65,599
1,944
1,944
The £1,944 of expenditure on the Restricted Fund relates to depreciation on the building
alt8rations previously capitalised at note 4 lo the accounts, as those were originally funded by a
Heritage Lottery Grant. See also note 7.
The expenditure for 2023 was £90,852 unrestricted and £2,046 restricted.
3. STAFF COSTS
There were no employees during the year excluding directors and voluntary staff (2023: nil).
None of the directors (who are also Trustees) received any remuneration for their services during
the year.
4. TANGIBLE FIXED ASSETS
Leasehold
Land &
Buildlngs
Improvements
to Land &
Buildings
Theatre
Equipment
Flxtures
Total
Fittlngs
COST
At 1 July 2022
Addltions
Disposals
As at 30 June 2023
93,203
358,656
103,546
9,151
564.556
93.203
358,656
103.546
9,151
564,556
DEPRECIATION
At 1 July 2022
Provided in Year
As at 30 June 2023
8,954
1,685
10.639
198,108
8,028
206.136
96,412
7,937
182
8,119
311,411
10,965
322,376
97,482
NET BOOK VALUE
As at 30 June 2024
82,584
152,520
6,064
1,032
242,180
NET BOOK VALUE
As at 30 June 2023
84,249
160,548
1,214
253,145

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
The theatre at Hanover Street. Bolton was acquired by Ihe charity in October 2017 following
agreement with the trustees of the Wigglesworth Trust and the Bolton Lads and Girls Club
(residual beneficiaries of the Trust).
The above fixed assets are represented by expenditure incurred at the theatre at Hanover
Street, Bolton.
5. DEBTORS AND PREPAYMENTS
2024
2023
Trade Debtors
Gift Aid Tax Refund Debtor
Prepayments
8,676
215
10,712
19,603
5,400
300
9,751
15,451
6. CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals and Prepaid Income
Other Creditors
9,243
5,997
3,521
9,518
7. ANALYSIS OF MOVEMENTS OF FUNDS IN THE PERIOD
Unrestricted
Funds
Heritage
Lottery
Fund
Total
Funds
2024
Total
Funds
2023
Income
Expenses
119,431
106,696
12,735
119,431
108,641
10,790
95,210
92,898
2,312
1,944
(1,944)
Fund at 1 July 2023
315,204
44,710
359,914
357,602
Funds available for use at
30 June 2024
327,939
42,766
370,705
359,914

BOLTON LITTLE THEATRE LIMITED
A Private Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
8. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Final balances at 30 June 2024 are represented by:
Unrestricted
Funds
Heritage
Lottery
Fund
Total
Tangible Fixed Assets
Current Assets
Current Liabililies
199,414
137,768
9,243
42,766
242,180
137,768
9,243
370,705
327,939
42,766
9. TRANSACTIONS WITH DIRECTORS AND TRUSTEES
There have been no transactions with directors during the year apart from the reimbursement
of costs incurred on the charity's behalf, totalling £4,650 between 8 directors.
10. ULTIMATE CONTROLLING PARTY
The company is under the control of the Board of Management.
11. LEGAL STATUS OF THE TRUST
The Charity is a company limited by guarantee and has no share capital. It was incorporated
in England and Wales, The liability of each member in the event of winding-up is limited to
£1.
The address of the registered office can be found on the 'Company Information, page and the
principal activities are described in the 'Trustees Report. on page 2.
12. CAPITAL COMMITMENTS
The Charity had no capital cornmitments at the year end.